Whether the tax will be transferred to the budget on time depends on the correctness of filling out the payment order. In 2017, payments for taxes and insurance contributions are filled out according to new rules. In this article we will look at what these innovations are and give examples of filling out payment orders.
The payment order form remains the same; its form is contained in Appendix 2 to the Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P (OKUD 0401060). But the rules for filling out payment slips, approved by order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n, were amended in 2017.
Let us recall the basic requirements for how to fill out a payment order for 2017:
An example of filling out the fields of a payment order in 2017.
The latest changes to the Rules came into force on April 25, 2017 (Order of the Ministry of Finance dated April 5, 2017 No. 58n). Let's look at what's new in the updated Instruction 107n when filling out payment orders for 2017:
When transferring insurance premiums for “injuries” to the Social Insurance Fund and other budget payments not administered by the tax authorities, organizations and individual entrepreneurs indicate code 08 in the payment field 101.
For example, for an individual entrepreneur paying insurance premiums for himself in 2017, filling out a payment order will be as follows:
For an organization that transfers insurance premiums for employees, a sample payment order for 2017 will be as follows:
From April 25, 2017, when making payments for other persons, the following rules for filling out a payment order in 2017 must be observed:
Example. Payment for another organization (Alpha LLC for Yakor LLC) transport tax– payment order (filling sample 2017):
Don’t forget that in Moscow and the Moscow region, bank account details for paying taxes and contributions have changed since February 2017.
Status in payment order in 2019 - this is information about the payer to the budget of the Russian Federation. The accountant must fill out field 101 without errors for the correct crediting of money. From October 2, 2017, new requirements apply, which you can learn about from the article.
The status in the payment order in 2019 is information about the payer to the budget of the Russian Federation. The specialist must indicate it accurately for the correct transfer of money. If the details are incorrectly indicated, the payment will be classified as unclear by the treasury, and it will take time to clarify it. The latest changes to this procedure, which came into force on October 2, 2017, were made by Order of the Ministry of Finance of Russia dated 04/05/2017 No. 58n"On amendments to Order of the Ministry of Finance dated November 12, 2013 No. 107n" The document makes amendments to the procedure for filling out payment orders when transferring money to the budget.
The status of the document originator in the 2019 payment order is filled out based on the new requirements of the Ministry of Finance, which changed order No. 107n.
The value is encrypted with a two-digit code from 01 to 26. In connection with the transfer of control over the funds of insurance funds, except for contributions for injuries, to the Federal Tax Service from October 2, 2017, a specialist needs to pay attention to changes in payment codes for insurance premiums administered by the tax office. The Ministry of Finance has determined that when transferring insurance premium payments with the administrator code “182” (Tax), the following values of field 101 are indicated:
Officials excluded code “14” because the banking payment system requires improvement ( Letter of the Federal Tax Service of Russia dated 02/03/2017 No. ZN-4-1/1931@).
The status of the originator in the 2019 payment order may vary as follows:
Payments for insurance premiums in 2018-2019 must be filled out very carefully. Indeed, in case of an error, the payment will fall into the unknown, and sanctions will be applied to the taxpayer. In our article you will find information about changes in payment details for contributions, instructions for filling out payment slips for contributions and their samples.
If you do not have the opportunity to carefully study this material, we invite you to view our video on filling out payments for insurance premiums according to the updated rules.
Since 2017, in connection with the addition of Section XI to the Tax Code of the Russian Federation, the function of monitoring contributions from contributions has been transferred from the Pension Fund of the Russian Federation to the Federal Tax Service. That is, submission of calculations and payment of contributions must be made to the tax authorities:
Do you want to know an interesting story about how two entrepreneur friends were looking for OKTMO? Then welcome to read our adventure article “OKTMO in a payment order (nuances)” .
When choosing a BCC for contributions, you should be careful. So, from 2017, contributions must go to the Federal Tax Service - which means that instead of the previous first 3 digits “392”, “393” and “394” in the KBK we put the numbers “182”, meaning that control over the receipts from contributions is assigned to the tax service.
The remaining figures remain unchanged only if contributions are paid in 2017 for periods before the beginning of 2017 (until December 2016 inclusive). If payments are made for periods that began later than 2016, then for contributions directed to pension and social insurance, we indicate “1” in place of the 16th digit. And in terms of contributions for health insurance, we put “3” in place of the 17th digit. These changes apply to both insurance premiums calculated on payments in favor of employees and insurance premiums paid in a fixed amount from the income of an individual entrepreneur.
And one more important innovation regarding payments by entrepreneurs for insurance premiums for themselves (the so-called fixed insurance premiums):
for periods before 2017, insurance premiums calculated on the income of an entrepreneur not exceeding the maximum amount of this income established by law, and insurance premiums calculated on income exceeding set limit, you need to pay to different KBK: 182 1 02 02140 06 1100 160 and 182 1 02 02140 06 1200 160, respectively.
But for periods after 2016, fixed insurance contributions for pension insurance must be paid by entrepreneurs to the same KBK, regardless of the amount of income they were calculated from (more than 300,000 rubles or less): 182 1 02 02140 06 1110 160 .
In order to better imagine what has just been said, we suggest studying the table of compared BCCs:
Payment period |
|||||
2017-2018 |
|||||
1 02 02010 06 1000 160 |
Insurance contributions for compulsory pension insurance (OPI) (insurance part) |
1 02 02010 06 1000 160 |
Insurance premiums for compulsory health insurance for periods before 01/01/2017 |
||
1 02 02010 06 1010 160 |
OPS (insurance part) for periods from January 2017 |
||||
1 02 02020 06 1000 160 |
1 02 02020 06 1000 160 |
Insurance premiums for compulsory health insurance (funded part) |
|||
1 02 02090 07 1000 160 |
Insurance contributions for compulsory social insurance (OSI) in case of temporary disability and in connection with maternity |
1 02 02090 07 1000 160 |
Insurance premiums for OSS in case of disability and in connection with maternity for periods before 01/01/2017 |
||
1 02 02090 07 1010 160 |
Insurance premiums for OSS in case of disability and in connection with maternity for periods starting from January 2017 |
||||
1 02 02101 08 1011 160 |
Insurance premiums for compulsory medical insurance (CHI) |
1 02 02101 08 1011 160 |
Insurance premiums for compulsory medical insurance for periods before 01/01/2017 |
||
1 02 02103 08 1012 160 |
Insurance premiums for compulsory medical insurance for periods before 01/01/2012 |
1 02 02101 08 1013 160 |
Insurance premiums for compulsory medical insurance for periods from January 2017 |
||
1 02 02103 08 1011 160 |
Fixed contributions for compulsory medical insurance transferred to the Compulsory Medical Insurance Fund |
1 02 02103 08 1011 160 |
|||
1 02 02103 08 1013 160 |
|||||
1 02 02140 06 1100 160 |
Fixed contributions to OPS (insurance part) from an entrepreneur’s income of less than 300,000 rubles |
1 02 02140 06 1100 160 |
Fixed compulsory pension contributions for an insurance pension from an entrepreneur’s income below the mark of 300,000 rubles for periods before January 1, 2017 |
||
1 02 02140 06 1200 160 |
Fixed contributions to the compulsory pension insurance pension (from the entrepreneur’s income received in excess of 300,000 rubles), transferred to the Pension Fund of the Russian Federation |
1 02 02140 06 1200 160 |
Fixed contributions to OPS (insurance part) from the income of an entrepreneur who has exceeded the limit of 300,000 rubles for periods before January 1, 2017 |
||
1 02 02140 06 1110 160 |
|||||
1 02 02150 06 1000 160 |
Fixed contributions of compulsory pension insurance (funded part), transferred to the Pension Fund of the Russian Federation |
1 02 02150 06 1000 160 |
Fixed contributions to mandatory pension insurance (funded part) |
Since 01/01/2019, the values of the BCC are regulated by Order of the Ministry of Finance dated 06/08/2018 No. 132n. But despite the fact that the codes have been approved by the new document, the main BCCs for insurance premiums have remained virtually unchanged. The main changes affected the KBC of penalties and fines in connection with a change in the gradation of contributions depending on the results of the labor assessment.
Thus, in 2019 they act the following KBK for insurance premiums:
Type of insurance premium |
KBK |
182 1 02 02010 06 1010 160 |
|
182 1 02 02090 07 1010 160 |
|
182 1 02 02101 08 1013 160 |
|
for injuries |
393 1 02 02050 07 1000 160 |
on compulsory pension insurance in a fixed amount for individual entrepreneurs (including 1% contributions) |
182 1 02 02140 06 1110 160 |
on compulsory medical insurance in a fixed amount for individual entrepreneurs |
182 1 02 02103 08 1013 160 |
Additional contributions for compulsory health insurance (for employees working in hazardous conditions), if |
|
182 1 02 02131 06 1010 160 |
|
The tariff depends on the special assessment |
182 1 02 02131 06 1020 160 |
Additional contributions to compensatory pension insurance (for employees working in difficult conditions), if |
|
The tariff does not depend on the special assessment |
182 1 02 02132 06 1010 160 |
The tariff depends on the special assessment |
182 1 02 02132 06 1020 160 |
So, we have familiarized ourselves with the rules for entering payment details into documents for payment of contributions. Let's move on to explanations on how to fill out a payment order for insurance premiums quickly and without errors.
What errors do tax authorities most often find in payment slips, see .
To make our further explanations more clear to you, we suggest studying a prepared example of filling out a payment slip for insurance premiums with pre-numbered parts.
Let's start with the header of our payment card.
The cells numbered “1” and “2” are intended for bank marks; fee payers do not need to fill them out.
In cell “3” we put the payment number assigned by the contribution payer.
In cell “4” enter the date the payment was generated. The date must be presented strictly according to the template: DD.MM.YY, where DD is the day, MM is the month, YY is the year.
In cell “5” we enter the payment method:
In other cases, we leave this cell empty (for example, in the case when the payment is paid during a personal visit to the bank).
In cell “6” we indicate the status “01”.
In cells “7” and “8” we write down the payment amount in words and numbers, respectively.
In the part numbered “9”, we enter the following information about the contribution payer:
Let's move on to the part marked "10". Here we enter information about the recipient: the tax authority to which the contribution should be transferred. In particular:
In part “11” of our payment form, fill in the following cells:
We do not indicate anything in the remaining fields.
Fill in part numbered “12”:
We do not fill in the last cell.
In cell “13” we enter the purpose of the payment, i.e. we indicate the premium for what type of insurance and for what period we are going to pay.
In the final cell “14” electronic or handwritten signatures of persons who have the right to sign payments are placed. If the payment is transferred to the bank on paper, then in place of the letters “M. P." you need to put the seal of the organization (IP). If the payment is sent electronically, no stamp is needed. Also, it is not placed if the organization (IP) renounced it voluntarily, guided by the provisions of the law “On the abolition of the mandatory seal...” dated 04/06/2015 No. 82-FZ (for LLCs and JSCs), clause 3 of Art. 23 of the Civil Code of the Russian Federation and FAS resolution No. F03-A51/08-2/3390 of September 12, 2008 (for individual entrepreneurs).
It should be taken into account that when paying contributions to the Federal Tax Service in 2018-2019 for the same type of insurance, but for different periods, the information in the details will vary. Which ones exactly - see the two examples of payments below.
Smiley LLC is located in the Khoroshevsky municipal formation of Moscow and is serviced by the Federal Tax Service No. 14 in Moscow. Based on the results of its activities in January 2019, the company accrued contributions to compulsory pension insurance in the total amount of 76,530 rubles.
An example of a payment form for the payment of insurance premiums for 2018, completed using the above data, is presented below.
Let's continue our example. In March 2019, Smiley LLC discovered an error in its calculations for contributions for 2016. Based on the results of the formation of the updated calculation, it turned out that the company underpaid pension insurance contributions to the Pension Fund in the amount of 5,670 rubles.
Below is a sample payment slip for the payment of insurance premiums to the Federal Tax Service for 2016, drawn up according to the above example.
“Fill out the payment order”. You will be shown the picture instructions below on how to fill out a payment form for contributions using this service.
Since 2017, taking into account changes, 3 details are filled in in payment slips for the payment of insurance premiums: KBK, information about the recipient and the payer status number. The remaining details of the payment document for contributions remained the same.
If you have any questions, visit our group on VK. We're just discussing
C 1 October In 2017, a lot is changing in the work of accountants again: new forms of invoices, books of purchases and sales, form 4-FSS, rules for filling out payment orders. Consider them the main changes.
From 10/01/2017, taxpayers will have to use new forms of invoices, accounting journal, purchase ledger and sales ledger.
New form approved by order of the FSS of Russia dated September 26, 2016 No. 381 (taking into account the order of the FSS of Russia dated June 7, 2017 No. 275) and is valid starting from the report for 9 months.
We set two new values for field 107 in payment orders for the transfer of customs duties:
“PD” – if you pay using a passenger customs receipt;
“KV” – if you pay according to the receipt of the recipient of an international postal item.
In this case, in field 108, enter the last seven digits from the customs declaration number (sequence number) or from the receipt number of the recipient of the international postal item. This rule does not apply only if field 101 contains the statuses “03”, “16”, “19” and “20”.
In field 108, still indicate the individual information identifier code if the status in field 101 is “03, “19”, “20” or “24”. This is the rule for payments to the budget that are not related to the payment of tax or customs duties. Here are three new indicators for field 108 of payments to the budget for such situations:
“28” – foreign passport of a Russian citizen;
“29” – certificate of temporary asylum in Russia;
“30” – certificate of consideration of the application on its merits.
Indicate code “28” in field 101 of the payment if you are transferring money to the budget as a participant in foreign economic activity - the recipient of an international postal item. Do not use code “06” in this case.
If the arrears are 30 days or less, then the amount of penalties will be 1/300 of the refinancing rate. If the delay is already 31 days or more, the penalties from 31 days will be double - based on 1/150 of the refinancing rate.
From October 1, all sellers are required to accept national payment cards for payment if revenue for the previous year exceeds 40 million rubles.
A new obligation for sellers was introduced by Law of May 1, 2017 No. 88-FZ. If an organization refuses to accept Mir cards, it may be fined 50,000 rubles. (Part 4 of Article 14.8 of the Code of Administrative Offenses of the Russian Federation).
In 2017, changes were again introduced in the design and preparation of payment documents for the transfer of taxes and insurance premiums. Below are the rules for filling out the fields new payment order- payment cards - for transferring personal income tax, UTII, simplified taxation system and insurance contributions to the Federal Tax Service of the Russian Federation and the Social Insurance Fund - social insurance. As well as the use of cash register systems in non-cash payments.
When paying taxes and insurance contributions to the budget, use standard payment forms. The form and fields of the payment order, numbers and names of its fields are given in Appendix 3 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P.
What kind of estimate item should be filled out in the payment slip? The rules for filling out new payment orders in 2019 when transferring tax payments to the budget were approved by order of the Russian Ministry of Finance dated November 12, 2013. No. 107n. These rules apply to everyone who transfers payments to the budget system of the Russian Federation:
The requirement for which payment methods must be used is changed. The law introduced the concept of “non-cash payment procedure”. Before the amendments, it required the use of cash register systems only for cash payments and non-cash payments using electronic means of payment (EPP). The definition of ESP is in the Law of June 27, 2011 No. 161-FZ “On National payment system" This is for example:
CCP is used when accepting or paying Money using cash and (or) electronic means of payment for goods sold, work performed, services provided...
It becameCash register systems are used when accepting (receiving) and paying funds in cash and (or) by bank transfer for goods, work, services...
Since July 3, 2018, the law requires the use of cash register systems for any method of non-cash payment. For example, when paying by receipt or payment order through a bank. But additional checks will need to be punched only from July 1, 2019. Non-cash payments, except for electronic means, were exempted from cash register until July 1, 2019 (Clause 4, Article 4 of Law No. 192-FZ dated 07/03/2018).
Answers to frequently asked questionsYes need. From July 1, 2018, it is necessary to use cash register systems, but only when making payments using electronic means of payment. For example, when paying through electronic wallets and online banking. For new non-cash payment methods there is a deferment until July 1, 2019. That is, when paying receipts and payment orders through an operator at a bank, cash register will need to be used only from July 1, 2019. This follows from paragraph 1 of Article 1.2, paragraph 21 of Article 1.1 of the Law of May 22, 2003 No. 54-FZ, paragraph 4 of Article 4 of the Law of July 3, 2018 No. 192-FZ.
No, for non-cash payments with organizations and individual entrepreneurs, it is not necessary to use cash register systems in principle. An exception is settlements with the presentation of an electronic means of payment. For example, when making payments using a card. If payments are made through the Client-Bank system, then cash register is not required. This is a non-cash payment without presenting an electronic means of payment. This is stated in the Law of May 22, 2003 No. 54-FZ.
to menu
These changes apply to all organizations and entrepreneurs.
From June 1, 2018, the rules for non-cash payments are changing (Law No. 212-FZ dated July 26, 2017). Previously, the bank could ask the client to clarify the payment order. The bank only rejected the payment if the customer did not respond. Now, after the bank has accepted the payment order, it must:
According to the new rules, the bank cannot ask the client to clarify the contents of the payment. This means that from June 1, 2018, the bank formally has the right to refuse due to any error in the payment order (). The error can be corrected only if there is an internal instruction of the bank that allows you to request clarification from the client. For late payment due to inaccuracies in the payment, counterparties will have to pay a penalty or legal interest, and the Federal Tax Service will have to pay a penalty.
New rules for filling out payment orders for personal income tax from August 1, 2016
In field 110 When transferring taxes from 2015, you will not need to fill out field “110” and indicate the type of payment (penalties, interest, fine, debt). Tax authorities and funds can identify the type of payment by KBK.
Payment amount in words field 6 indicated only in paper payments; in the electronic version, the amount is not indicated in words.
In field 21 " " you need to write a number 5 , and before there were 3.
Note: Changes have been made to . The bank should not refuse to accept a paper payment order if the “Payment order” detail is filled in incorrectly. If your servicing bank refused to execute the payment for this reason, you can report this to the Central Bank. (Letter of the Ministry of Finance dated October 4, 2017 No. 05-09-06/64623)
In field 22 props" Code" instructions for transfer of funds indicate a unique accrual identifier WIN.
The value 0 is written instead of UIN if you transfer the payment yourself and not on demand.The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.
Note: . It is explained what UIN value to add to the CODE detail in field 22 of the payment order.
to menu
Paying taxes for third parties: how to fill out a payment form
From November 30, 2016, it became possible to transfer taxes to the budget for another person (both legal and physical). The Federal Tax Service said.
Legal entities can transfer taxes from their account to other organizations, and managers have the right to pay off the company’s tax obligations from their own funds. This is also true for fees, penalties, fines, insurance premiums and applies to fee payers, tax agents and the responsible participant in the consolidated group of taxpayers.
Note: The Federal Tax Service of Russia, in a letter dated January 25, 2018 No. ZN-3-22/478@, explained how in such cases it is necessary to fill out the “TIN”, “KPP” and “Payer” fields of payment documents.
In filling out the payment field 24 « Purpose of payment» additional information related to the transfer of funds to the budget and extra-budgetary funds is indicated.
For example, when paying insurance premiums, you can specify a short name in this field off-budget fund(FSS, FFOMS or Pension Fund) and registration number of the organization.
If tax is transferred, indicate the name of the tax and for what period the payment is made. For example: “Payment of VAT for the first quarter of 2017”, “Payment of income tax for the first quarter of 2017”.
In this case, the total number of characters in the “Purpose of payment” field should not exceed 210 characters (Appendix 11 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).
For your information
When transferring insurance premiums for current periods In the “Purpose of payment” field, be sure to indicate the month for which contributions are paid. Otherwise, if an organization has an overdue debt, the tax office will use the funds received to pay off this arrears.
If the payment order for the transfer of insurance premiums does not allow you to determine the purpose of the payment and the period for which the payment is made, then the fund will first credit the contributions to repay the debt that was formed earlier. And only after that the remaining amount will be counted towards current payments.
Individual Entrepreneurs (IP) When filling out a payment order, new payment orders for 2019, you must also indicate the address of your registration or place of residence, enclosed in the symbols “//”.
In field 8 on the payment form, the entrepreneur fills out the last name, first name, patronymic and in brackets - “IP”, as well as the registration address at the place of residence or the address at the place of stay (if there is no place of residence). Before and after the address information you must put a “//” sign.
Example: Petrov Ivan Petrovich (IP) //Moscow, Petrovka 38, room 35//
Install the checkpoint and OKTMO of that separate division, for whose employees the company transfers personal income tax
A letter from the Federal Treasury designated the period from 01/01/2014 to 03/31/2014 as a transition period during which it is possible, but not necessary, to indicate the UIN. From April 1, 2014, the procedure for specifying identifiers will be mandatory.
Number of characters in fields 8 and 16: “payer” and “recipient” should not be more than 160.
Note: See letter of the Pension Fund of Russia No. AD-03-26/19355 dated 12/05/13
The rules for processing all other payments, except for taxes, contributions and payment for municipal and government services, remain the same.
A taxpayer who learns that due to an error made in a payment order, the tax is not reflected in the personal account, must take certain actions. Read the topic "" about them.
Note: A section has been opened for organizations and individual entrepreneurs on all taxes and fees. Come in any time. Download completed examples of payment slips 2019.
to menu
Details for filling out payment slips for taxes and contributions will change in 26 regions
From February 4, 2019, you need to be more careful when filling out payment slips for taxes, fees, fines and other payments. The Federal Tax Service of Russia announced that in a number of regions the number of the federal treasury department will change. The table of correspondence between old and new bank accounts is given in the letter of the Federal Tax Service dated December 28, 2018 No. KCH-4-8/25936@.
New UFK numbers will need to be indicated on payments as of February 4. At the same time, the Central Bank established a “transition” period. Thus, when filling out payment slips, two bank accounts (old and new) are allowed to function until April 29, 2019. After this date, payers will only need to provide new details (letter of the Federal Treasury dated December 13, 2018 No. 05-04-09/27053).
ADDITIONAL LINKS on the topic
- Examples of FILLING PAYMENTS TO THE TAX OFFICE
The rules for filling out payment orders when transferring payments to the budget were approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. They apply to everyone who makes payments: payers of taxes, fees and insurance premiums.
Rules are provided for specifying information in details 104 - 110, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds for the payment of taxes, insurance fees and other payments to the budget system of the Russian Federation.
Rules are given for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation. Code in field 101 of the payment card.
A taxpayer who learns that due to an error made in a payment order, the tax is not reflected in the personal account must take the following actions...