BCC for payment of mineral extraction tax (MET)

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Today, individual entrepreneurs must pay contributions on all payments that are accrued in favor of individuals when organizing and conducting labor relationships on the basis of work performed or services provided (in accordance with Article 419, paragraph 1 of the Tax Code of Russia). In addition, any individual entrepreneur is also obliged to transfer insurance premiums for himself (according to Article 430 of the Tax Code of Russia).

• pension insurance;
• health insurance.

In this case, each individual entrepreneur will have to send insurance money for himself without fail. In other words, he must do this as if he were conducting the activities of an individual entrepreneur, even if he does not earn even a ruble in the reporting year. This point is regulated by Article 430 of the Tax Code of Russia, and this approach is being used in 2018.

There are also insurance deductions that occur in the event of temporary disability, as well as in the event of maternity. These are two types of insurance premiums for individual entrepreneurs, which, based on the general rule, entrepreneurs do not pay (according to Article 430, paragraph 6 of the Tax Code of Russia). However, you can pay such fees yourself if you wish. This point is provided for and regulated in Article 4.5 of the Federal Law under number 255 of December 29, 2006.

But does it make sense to pay taxes yourself, of your own free will? This is done for various cases. For example, if you fall ill, you can receive benefits from the Social Insurance Fund.

KBK for taxes for 2020 for basic deductions

Changes in payment terms

With the beginning of 2018, there have been dramatic changes in the terms, amounts and payment parameters required for individual entrepreneurs. Charges starting with payments for the 2017th year, deduction amounts equal to 1% from 300 thousand rubles, can be paid until July 1. Previously, this date was April 1. Here we were given some relief.

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Please know that in 2020, individual entrepreneurs do not pay insurance premiums for injuries at all, even if they want to do it voluntarily.

KBK transport tax in 2020 for legal entities

In field 104 of the payment order, provide special budget classification codes when you transfer the transport tax. All BCCs for transport tax in 2020 are in the table below.

KBK – transport tax 2020 for individuals and legal entities

How were insurance premiums calculated in 2017?

The way contributions are calculated will change greatly in 2020, so let's remember how it was. Previously, when calculating, we took into account:

• the minimum wage at the beginning of the calendar year (even after changing the minimum wage in the summer of 2020, the amount of contributions no longer changed);
• tariffs at which payments to the funds were made;
• period and terms of payment.

Contributions could also be paid once at the end of the calendar year. However, I always pay them every quarter; I don’t want to pay a large amount at once at the end of the year.

Taking these indicators into account, the entrepreneur paid:

• mandatory insurance payments “for yourself” (these payments were fixed and did not depend on the income received or without it at all);
• an additional contribution of 1% for an annual turnover of more than three hundred thousand rubles.

As a result, entrepreneurs in 2020 had to pay: 23,400 rubles (for pension insurance) + 4,590 (compulsory medical insurance) + 1% (if the amount of income is above 300 thousand rubles)

In 2020, the amount of all contributions could not exceed 187,200 rubles.

KBK is the main attribute of payments to the budget and funds

If an incorrect BCC is indicated in the payment, the incorrectly distributed payment will simply not be seen by the recipient of the fee, and accordingly, the bona fide tax or fee payer will be recognized as arrears. In order to find where the money went, you will have to search for the payment document and arrange for its return or redistribution.

I will cite my personal experience as a physicist. persons: at one time, when paying property taxes, I accidentally clicked on the wrong KBK when paying. As a result, the property tax payment was made 2 times - in my case it was ~ 9,500 rubles. for apartments plus 4,500 rubles, which were intended for car tax. I paid and, naturally, did not notice the error. About a month later, the arrears were discovered in the Personal Account of State Services (the next time you entered the page, the “red number” of the debt was displayed). As a conscientious taxpayer, and, of course, in order to avoid penalties, I wrote an online application to the Federal Tax Service with a request to redistribute the overpaid amount to another BCC (for transport tax). I thought everything would be simple, since the tax authorities had the money, but it wasn’t so. I received an official response that I must write an application for the return of the overpaid money, while payment for the arrears will not be accepted retroactively, the reason for the incorrectly indicated BCC is not valid, accordingly, I will be obliged to pay the arrears and penalties on it. I had to pay additional car tax and penalties. But I didn’t bother returning it at that time. The overpayment remained until the next year, it was just that the payment for the next year was less. Thus, I came to a conclusion for myself: in order not to waste time on bureaucratic delays, and also not to overpay the state for arrears due to your own stupidity, you need to be careful about the purpose of payments, as well as the budget classification codes (BCC).

Each payment (whether it be taxes for an individual entrepreneur or property fees for an individual, other fees or duties), as a rule, has several types that carry additional purposes. For example, all taxes and fees in the list always have 4 payment types:

• main payment;
• penalties on the relevant payment;
• interest on payment;
• payment aimed at paying off fines.

Each payment for taxes and fees actually has 4 types: payment, penalties, %, fines

The state duty for registering an individual entrepreneur, for example, has 2 types, etc. That is, the number of BCCs for each payment may be different.

You need to know that each type of code is a separate purpose, a separate payment. Offsets between different types are not possible. Therefore, even if you have an arrears of several rubles, you need to pay it according to a specific code. For example, minor penalties cannot be paid using the main payment code. Or rather, it is possible, but the penalties in this case will not be repaid. The payment will need to be generated according to a specific (correct) BCC.

Table: main BCCs for payment of insurance premiums “for oneself” and employees since 2017

How to calculate insurance premiums in 2018

From January 1, 2020, the minimum wage in Russia increased; it is now 9,489 rubles compared to 7,800 since July 1 of last year.

In theory, the minimum wage has increased, which means that insurance premiums paid will increase, since they depend on the amount of the minimum wage. But in 2020, the rules for calculating the payment of contributions will change. Does this mean that entrepreneurs will pay less ? Not at all! Can this happen in our country? No, we will pay more, but in a different way.

The whole point is that by 2020 they want to raise the minimum wage to the minimum subsistence level of a working person, which today is about 10,800 rubles .

I wonder if anyone from the government has tried to live on this amount per month? A rhetorical question, of course.

If this is done, then payments that are tied to the minimum wage will increase sharply, which will cause enormous dissatisfaction and non-payment of these payments. It’s okay when individual entrepreneurs pay only for themselves, without having employees. What if it has? What if not one or two, but ten, a hundred, a thousand? The economic situation is already bad, and employers will either close or go into the shadows.

Therefore, in 2020, it was decided to decouple the calculations of mandatory insurance contributions from the minimum wage indicator.

New amounts of contributions to the pension fund

Let's figure out how much you will pay as an individual entrepreneur.

• If your income does not exceed three hundred thousand rubles, then you are required to pay to the treasury - 26,545 rubles (versus 23,400 in 2017)
• If your income exceeds 300 thousand rubles, then add 1% of the income received over three hundred thousand to 26,545 rubles. Be careful, you pay 1% not on the entire income, but on the difference in income minus 300 thousand rubles .

Example:

In 2020 you will earn 800 thousand rubles. At the end of the calendar year, you must pay to the pension fund:

• fixed amount 26,545 rubles
• (800 000 — 300 000) × 0,01 = 5000 rubles

As a result, for the entire 2020 you will pay 31,545 rubles (26,545 + 5000)

That is, your total amount for 2020 will depend solely on your income. The higher it is, the more you will pay for yourself into the pension fund.

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Is the mandatory amount limited in OPS?

Yes, despite your income, the maximum base for calculating insurance premiums cannot exceed eight times the fixed amount, i.e. 26,545 * 8 = 212,360 rubles .

If you earn 30 million rubles, then according to the calculation formula you would have to pay (30,000,000 - 300,000) × 0.01 = 297,000 rubles . But since this amount is higher than the maximum, in this case you will pay 212,360 rubles . Well, thanks for that anyway.

In 2020, the maximum amount of this payment was 187,200 rubles. That is, in 2020 it increased by 25,160 rubles.

You must pay for yourself to the pension fund no later than December 31, 2020 , but you must pay 1% to the Pension Fund no later than July 1, 2020 .

New premiums for compulsory health insurance

The amount of contributions paid for compulsory health insurance will also change. In 2020, it was fixed in the amount of 5840 rubles . We remind you that a year earlier it was 4,590 rubles. And here we will pay more, as much as 1250 rubles .

You are required to pay contributions to compulsory medical insurance in any case, even if you did not conduct business activities. And payment must be made by December 31, 2020 .

What contributions do individual entrepreneurs pay in 2018?

Since 2020, the procedure for calculating fixed contributions paid by individual entrepreneurs, as well as lawyers and other “private traders” has changed significantly. Previously, the amount of individual entrepreneur’s contributions “for himself” was determined by a formula that included the minimum wage and the tariff rate. From 2018, this formula will be abolished. However, since 2020, instead of it, Article 430 of the Tax Code of the Russian Federation has introduced values ​​for fixed contributions that do not depend on the minimum wage or any other indicators. “Pension” contributions from income exceeding 300,000 rubles. in 2018, as before, are calculated as 1 percent of the excess amount. The maximum allowable amount of “pension” contributions also remains. But if now it used to depend on the minimum wage, then in 2020 and beyond its size will be constant and will be a fixed value of “pension” contributions multiplied by 8. All important figures for individual entrepreneurs are in the table below.

Fixed individual entrepreneur contributions for 2018-2020

Type of contributions	2018	2019	2020
“Pension” contributions from income not exceeding 300,000 rubles.	RUB 26,545	RUB 29,354	RUB 32,448
The maximum allowable amount of “pension” contributions	RUB 212,360 (RUB 26,545 ×	RUB 234,832 (RUB 29,354 ×	RUB 259,584 (RUB 32,448 ×
"Medical" contributions	RUB 5,840	RUB 6,884	RUB 8,426

Since 2020, the deadline for paying “pension” contributions on income exceeding 300,000 rubles has also changed. Before 2020, this part of the contributions was required to be transferred no later than April 1 of the following year. Starting with reporting for 2020, contributions will need to be paid no later than July 1.

The maximum amount of contributions to compulsory pension insurance that an individual entrepreneur must pay for 2020 is 212,360 rubles. (RUB 26,545 x 8), and the maximum 1% contribution is RUB 185,815. (212,360 rubles (total maximum amount of contributions to the compulsory pension insurance of an individual entrepreneur for himself for 2020) - 26,545 rubles (fixed contribution to compulsory pension insurance for 2020)).

KBK table for 2020

Save or write down the budget classifier codes by which you will pay mandatory contributions for yourself in 2018. Please note that you pay for OPS at different BCCs when you have an amount up to 300,000 and 1% above this amount. This was the case last year as well.

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Payment of insurance premiums for 2020: which BCCs

Next, we will tell you to which KBK and within what time frame individual entrepreneurs need to transfer insurance premiums “for themselves” for 2020.

BCC for payment “for yourself” (if income is no more than 300,000 rubles)

Contributions in the form of fixed payments for 2020 must be paid by the individual entrepreneur no later than January 9, 2020 (postponement from December 31, 2017), and in the form of one percent in excess of 300,000 rubles - no later than July 2, 2020 (postponement from July 1 - Sunday) . See “New deadlines for payment of insurance premiums for individual entrepreneurs from 2020“.

The total amount of fixed insurance premiums for 2020 is RUB 27,990. Of these, RUB 23,400 is for OPS. and for compulsory medical insurance – 4,590 rubles. (letter of the Federal Tax Service dated October 25, 2020 No. GD-4-11/21642).

KBC fixed contributions for 2020 for individual entrepreneurs for themselves in 2018

KBK for payment “for oneself” for oneself (if income is more than 300,000 rubles)

Insurance premiums for the amount exceeding 300,000 rubles for 2020 must be transferred no later than July 2, 2020 (since July 1, 2018 falls on a Sunday).

Payment amount for income within 300,000 rubles. and above this limit they count differently. In addition to the known amount of payments of 23,400 rubles. There is also a variable part. It is calculated at a rate of 1 percent of income over 300,000 rubles. Because of this, entrepreneurs have questions about the code when drawing up a payment order. KBC for insurance premiums for individual entrepreneurs for themselves with income over 300,000 rubles. – 182 10210 160.

Who has the right not to pay mandatory contributions?

Yes, everyone is required to make mandatory payments to the Pension Fund and the Federal Compulsory Medical Insurance Fund, even if there is no activity. Even if you are an employee and your employer pays mandatory payments for you, but you do not have a closed individual entrepreneur, you will be required to pay contributions .

According to the law, entrepreneurs are exempt from payment in five cases:

1. Child care for a child not older than 1.5 years for each child, but the period of non-payment cannot exceed 6 years.
2. Caring for a disabled child, a disabled person of the 1st group and an elderly person over 80 years old.
3. Military service and only by conscription. If you are a contract worker with an active individual entrepreneur, then you are welcome to deposit the money into the treasury.
4. While living abroad with a spouse who was sent by the state for consular or diplomatic work.
5. During the period of living together with a military spouse in places where it is not possible to pay contributions. This period cannot be more than 5 years.

KBK penalties for taxes for 2020

BCC for tax fines for 2020