Payment order for insurance premiums. Payment order: form Payment of the year sample of filling

In the existing domestic system of non-cash settlements, it is difficult to overestimate the role of a payment order. However, there are often difficulties in filling out certain fields of this form, which in turn can lead to problems with making and crediting a payment. To simplify the procedure for generating a document, follow the link to see a sample payment order fields in 2017.

Payment order

The official form of the payment order was approved by the Central Bank of Russia in Regulations of June 19, 2012 N 383-P. You can download it, inter alia, using the Consultant Plus legal reference system.

In addition to the form itself, the Central Bank of Russia in the same Clarifications developed and described the payment order fields.

Before starting to draw up the order form, you should study the requirements for the content of its sections, set forth in Appendix No. 1 to the Explanations of the Central Bank. You also need to remember about the recommendations of the Ministry of Finance of Russia about the need to fill in all the columns that serve to identify the transfer.

Appendix No. 3 to the above act of the Central Bank of Russia contains a payment order form with field numbers.

It should be noted that the Central Bank of Russia assigned a certain code to each section and payment details, and also described the requirements for its content.

Abbreviated designations are as follows:

"1" is used to indicate the name of the document;
"2" - code of the form according to OKUD;
"3" - serial number;
"4" - day, month and year of its compilation;
"5" - column of the payment order for the type of payment;
"6" - the amount in words;
section "7" is intended to reflect the total in numerical terms;
field "8" reflects the name or full name of the originator of the payment order;
"9" - an indication of his account;
"10" is used to reflect the payer's bank;
"11" and "12" - for the BIC and the account of the above-named credit institution;
"13" - number of the payment order field - used to enter data on the bank of the recipient of the transfer;
"14" and "15" are intended for entering a BIC and an account of such a structure;
the name or full name of the recipient of the money is entered in section "16", and his account number - in the field "17";
the value "18" is entered to indicate the type of operation;
to reflect information about the date, purpose and priority of the transfer, in 2017, the field numbers of the payment order from "19" to "21" are used;
"22", or the code in which the UIP or UIN is entered;
the spare field is displayed at the value "23";
the purpose of the payment should be recorded in column "24";
details "60" and "61" reflect the TIN of the parties to the money transfer operation;
fields "101" - "110" are used to record information when making transfers in favor of the budget;
columns "43" and "44" are intended for the signature of the originator of the payment and the imprint of his seal;
"45" - marks of the bank about the withdrawal of money;
the value "62" is used to indicate the date of receipt of the order by the credit institution;
completing the description of the payment order fields, it should be indicated that column "71" indicates the date of debiting funds from the account.

When making payments in favor of the budgetary system, the following fields must also be filled out:

section "101" is intended to indicate the status of the originator of the payment;
columns "102" and "103" are used to enter the checkpoint of the parties to settlements;
KBK is contained in the "104" field;
familiarity with the code "105" is used to display OKTMO;
section "106" is intended to fix the basis for payment, and the number and date of such a document are indicated in the details "108" and "109", respectively;
the tax period is displayed in column "107";
subsection "110" is currently not drawn up.

In conclusion, we present for review a sample of a payment order with fields for 2017. It is available here.

Sample payment order with field numbers

From November 30, 2016, an “other person” (ie anyone) will be able to pay taxes for the organization. But at the same time, this person cannot demand a refund of the amounts paid.

Payment order or payment order- a document to the bank on behalf of the owner (client) of the current account: transfer money to another account (pay for a product or service, pay taxes or insurance premiums, transfer money to an individual entrepreneur's account or pay a dividend of the founder, transfer wages to employees, etc., everything there is below)

From 2017, tax contributions can be clarified if the correct bank name and the correct beneficiary account were available. The rest of the fees must be returned and paid again. (subparagraph 4, clause 4 of article 45 of the Tax Code of the Russian Federation).

Also, a payment order can be generated (and sent via the Internet) in the Internet bank (for example, Sberbank-online, alpha-click, client bank). Small organizations and individual entrepreneurs do not need an Internet bank, because it is difficult, expensive and less secure. It is worth considering for those who make more than 10 transfers per month or if the bank is very remote. Also, payments can be generated using online accounting, for example.

Since 2017, someone else can pay taxes for an individual entrepreneur, organization or individual. Then the details will be as follows: "INN" of the payer - the INN of the one for which the tax is paid; "KPP" of the payer - KPP of the one for which the tax is transferred; "Payer" - information about the payer who makes the payment; "Purpose of payment" - TIN and KPP of the payer, for whom they pay, and the one who pays; "Payer status" - the status of the person whose duty is being performed. This is 01 for organizations and 09 for individual entrepreneurs.

From February 6, 2017, in tax payment orders, organizations in Moscow and Moscow Oblast will have to put new bank details, in the Payer Bank field, you need to put “Bank of Russia GU for Central Federal District” and indicate BIC “044525000”.

Filling in the fields

TIN and KBK details are the most important values in payment orders. If they are correct, then the payment will most likely go through. Period, payer status, priority - if there are errors in these fields (they did not have time), then payments will almost always go through, but it is better not to risk it. There are no penalties for incorrect filling in of bills (this is your money), but the payment may not go through, then you will have to look for it, return it and possibly pay penalties.

The account (number) of payment orders (above) can be any and you can make them with the same numbers. But it's better in order.

VAT in payment orders is always indicated in the purpose of payment. If it does not exist or cannot be, it is attributed to "Without VAT".

The order of payment in all examples is fifth, except for the salary - there is the third.

Individuals and individual entrepreneurs put "0" in the "KPP" field.

TIN, KPP and OKTMO should not start from scratch.

In the Code field (aka UIN), since 2015, all tax payments are set to 0 (this is the answer where to get the UIN). UIN is set if the payer's TIN is not indicated in the payment cards or payments are transferred at the request of officials. They do not put anything in non-tax.

On the payment order at the bottom in the top line there must be a signature of the head (IE) or a person acting under a power of attorney. Also, if an organization or individual entrepreneur uses a seal, then it must also be on.

In field 109 (date, below the "reserve field", on the right) enter the date of the declaration on which the tax is paid. But with the simplified tax system and all funds (PFR, FSS, MHIF), they put 0.

In the requisite (field) "110" of the order for the transfer of funds until 2015, the indicator of the type of payment was indicated ("ПЕ" - payment of penalties; "ПЦ" - payment of interest). Now they do not indicate anything there.

From October 1, 2015, instead of "OPERU-1", it is necessary to indicate the "Operations Department of the Bank of Russia" in the field Beneficiary bank for state duties, customs and some other payments.

In the field of the payment order "Type of order." (operation type) is always 01.

Fig. A sample of filling out a tax payment order.

Samples of filling

All payments

See the full list of payment orders (updated for 2019-2020):

Where can I get a payment order for free? How to fill out a payment order? What are the types of payment orders? I will post here examples of filling out payment orders in Excel for 2019-2020, made using the free Business Pack program. It is a fast and simple program. In addition to payment systems, it also contains a bunch of useful documents. Recomend for everybody! Especially useful for small organizations and individual entrepreneurs who want to save money. Some additional features are paid, but for payment orders it is free.

To create (for printing) a payment order in 1C Accounting 8, you need to open the "Bank" - "Payment order" menu.

SP to himself

An individual entrepreneur, in contrast to organizations, can dispose of all proceeds as he pleases. Has no accounting and cash discipline. It is often impossible or unprofitable to withdraw money from the same bank as the current account. Then you can transfer some or all of the funds to any personal account (but only opened on the individual entrepreneur) in another bank - for example, Kukuruza, Sberbank, Tinkoff, Alfa-Bank, etc.

Timing It should be noted that non-tax payments can be executed within a week (if you are late, you do not need to redo it), i.e. you can safely bring such a payment to the bank yesterday or the day before yesterday.

Purpose of payment: Replenishment of your own account. Without VAT.

Fig. A sample of filling out a payment order from an individual entrepreneur to himself in the Business Pack.

For product / service

A sample payment for a product or service in Excel for 2019-2020 can be issued with or without VAT. This should be stated on the invoice from your supplier. Payment order vat

Purpose of payment: The funds were transferred to the supplier under contract number 12345. incl. VAT 18% - 1694-92

Purpose of payment: The funds were transferred for services under contract number 12345. incl. VAT 18% - 1694-92

Payer status: Do not specify anything, because the status is only needed for payments to the budget.

Fig. A sample of filling out a payment order for a product / service in the Business Pack.

Payment of wages

A sample payment order for the issuance of a salary in Excel for 2019-2020.

The employee can choose the bank to receive his salary himself. To do this, he needs to write a statement.

Purpose of payment: Payment of wages to an employee under an employment contract. Without VAT.

Payer status: Do not specify anything, because the status is only needed for payments to the budget.

Fig. A sample of filling out a payment order for salary payment in Business Pack.

Dividend

Please note that this is a payment order for the payment of a dividend to the founder in Excel for 2019-2020, and not the personal income tax on the dividend. Dividends can only be paid by an organization and only according to accounting data after the allocation of profits.

Purpose of payment: Payment of dividends to the manager. Without VAT.

Payer status: Do not specify anything, because the status is only needed for payments to the budget.

Fig. A sample of filling out a payment order for the payment of a dividend in the Business Pack.

To the tax

Payment order for payment of taxes in Excel for 2019-2020. By law, only the Organization (IP) itself can pay its taxes. It is prohibited to transfer taxes for another person (except when it comes to a tax agent for personal income tax).

Terms The date in the tax payment must strictly correspond to today's, otherwise the bank will not accept. The payment is considered executed for the regulatory authorities on the date that it contains. And when the money goes to the tax office, it is no longer important for you. They can go for a week.

Where can I get the details of the tax office? on the tax website there is a service for the formation of payments with a choice of tax.

Since 2016, we have not put anything in field 110 (it was 0). See picture.

In 106, sometimes it is required to write TP. In field 107, some banks ask you to write the period for which the tax is paid - for example, ГД.00.2016. List of periods.

Purpose of payment: personal income tax from employees' salaries. Without VAT.

Purpose of payment: personal income tax from the dividend of the founder. Without VAT.

Purpose of payment: Advance payment of income tax for 2015, VAT excluded.

Basis of payment: Advance payment of the simplified taxation system for 2015, excluding VAT.

The payment for interest and fines is the same as for tax, only.

Payer status: 01 - for organizations / 09 - for individual entrepreneurs (if payment of their taxes).

Payer status: 02 - for organizations / 02 - for individual entrepreneurs (if payment of personal income tax (salary or dividend) for employees (founders) as a tax agent).

Fig. A sample of filling out a payment order for paying taxes in Business Pack.

Insurance premiums: Pension Fund, MHIF and FSS

Also, from 2017, it is necessary to indicate the period for which the contributions are paid - for example, MS.10.2018.

Since 2016, we have not put anything in field 110 (it was 0). See picture.

In 106, sometimes it is required to write TP. In field 107, some banks ask you to write the period for which the fee is paid - for example, ГД.00.2016. List of periods.

Payment orders for the payment of insurance premiums for MPI (PFR), MHIF, FSS in Excel for 2019-2020. By the way, I have good (and free) instructions for RSV-1 and 4-FSS.

Purpose of payment: The contributions to the Pension Fund of the Russian Federation for the insurance part of the pension for 2015 are transferred for individual entrepreneur Reg.No. 071-058-000000. Without VAT. ()

Purpose of payment: Contributions to FFOMS for 2015 are transferred for individual entrepreneur Reg.No. 071-058-000000. Without VAT.(IE fees can be calculated using this free calculator)

Purpose of payment: The contributions to the Pension Fund of the Russian Federation for the insurance part of the pension for the 4th quarter of 2015 are transferred for employees Reg.No. 071-058-000000. Without VAT.(I also recommend calculating vacation pay)

Purpose of payment: Contributions to FFOMS for the 4th quarter of 2015 are transferred for employees of Reg.No. 071-058-000000. Without VAT.(I recommend a salary calculator, with which you can calculate all contributions and even sick leave and vacation pay)

Basis of payment: Contributions to the Social Insurance Fund for the 4th quarter of 2015 are transferred for employees of Reg.No. 071-058-000000. Without VAT.(I recommend a salary calculator, with which you can calculate all contributions and even sick leave and vacation pay)

Timing. The date in the payment order for the payment of insurance taxes must strictly correspond to today's, otherwise the bank will not accept. The payment is considered executed for the regulatory authorities on the date that it contains. And when the money goes to the funds, it doesn't matter to you anymore. They can go for a week.

Payment order penalties and penalties are the same as for paying tax only.

Payer status: 08 - for individual entrepreneurs. If the payment of insurance premiums for the individual entrepreneur.

Payer status: 01 - for organizations / 09 - for individual entrepreneurs (If payment of insurance premiums for employees) (letter of the Federal Tax Service dated 03.02.2017 No. ZN-4-1 / [email protected]) (Order of the Ministry of Finance dated April 5, 2017 No. 58n).

Fig. A sample of filling out a payment order for the payment of insurance premiums to the FIU in the Business Pack.

How long does it take to keep payments? Within 6 years after the end of the year in which the document was last used for calculating contributions and drawing up reports (Clause 6 of Part 2 of Article 28 of Federal Law No. 212-FZ of 24.07.09) or 5 years (Clause 459 Order of the Ministry of Culture of Russia of 25.08 .2010 N 558)

Let me remind you that all these payments can be edited in Excel or using this free program:

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Related news

New from 07/05/20 19: The Central Bank of the Russian Federation published the draft instructions "On the procedure for specifying the type of income code in orders for the transfer of funds" of the procedure for specifying the code for the type of income in orders for the transfer of funds. Due to the fact that from June 1, 2020, in accordance with Federal Law No. 12-FZ of February 21, 2019, employers will be obliged to indicate income type codes in the payment of wages and other payments to the employee. The list of types of income, which cannot be foreclosed, has been supplemented.

New from 25.02.2019:According to Federal Law No. 12-FZ of February 21, 2019, which amended the law on enforcement proceedings of October 2, 2007 No. 229-FZ, from June 1, 2020, employers will be required to indicate codes in the settlement documents when paying wages and other payments to an employee types of income (a new requisite for employee benefits will appear in the payment order).

New from 05/10/2017:In the instructions of the Bank of Russiafrom 05.07.2017 N 4449-U the clause was added 4.1 of order 383-P. Also In "Appendix 1" in the line of requisites 101 - 110:column 1 is set out in a new edition ("101 - 109"); in column 3, the second paragraph is declared invalid; etc. Excerpt: "1.3. Supplemented by Appendix 13 in the edition of the Appendix to this Direction."

New from 02.24.2017: FTS of Russia in a letter dated 15.02.2017 No. ZN-3-1 / [email protected] clarified the procedure for filling in from 01.01.2017 field 101 of the payment order for the transfer of insurance premiums.

FTS of Russia in a letter dated 03.02.2017 No. ZN-4-1 / [email protected] forpayment orders for the transfer of insurance premiumsclarified the procedure for specifying codes in the field "101".

New from 02/17/2016: From 03/28/2016 will come into force Bank of Russia Ordinance No. 3844-U dated November 6, 2015 On Amending the Bank of Russia Regulation No. 383-P dated June 19, 2012. According to these changes in payment orders for payment of taxes and fees, insurance premiums, customs and other payments to the budgetary system of the Russian Federation, it is not necessary to fill in the requisite 110 - the type of payment.

Excerpt from the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P "On the rules for the implementation of the transfer water cash "

(as revised by the Bank of Russia Instructions dated 15.07.2013 No. 3025-U, dated 29.04.2014 No. 3248-U, dated 19.05.2015 No. 3641-U, dated 06.11.2015 N 3844-U).

Chapter 5. Settlements by payment orders

5.1. When making payments by payment orders, the payer's bank undertakes to transfer funds through the payer's bank account or without opening a bank account of the payer who is an individual to the recipient of funds specified in the payer's order.
5.2. A payment order can be used to transfer funds from a deposit account, taking into account the requirements established by federal law.
5.3. Details, form (for a payment order on paper), numbers of payment order details are set in Appendices 1 - 3 to these Regulations.
5.4. The payment order is drawn up, accepted for execution and executed electronically, on paper.
5.5. The payment order is valid for submission to the bank within 10 calendar days from the day following the day it was drawn up. (as amended by Bank of Russia Instructions dated April 29, 2014 N 3248-U)
5.6. If the payer is a bank, the transfer of funds to the bank account of the client - the recipient of funds can be carried out by the bank on the basis of a bank order drawn up by it.
5.7. In the order to transfer funds without opening a bank account of the payer - an individual on paper, the details of the payer, recipient of funds, banks, the transfer amount, purpose of payment, and other information established by the credit institution or the recipient of funds as agreed with the bank. An order to transfer funds without opening a bank account of a payer who is an individual can be drawn up in the form of an application.
The form of an order to transfer funds without opening a bank account of the payer - an individual on paper is established by the credit institution or recipients of funds in agreement with the bank.
On the basis of an order to transfer funds without opening a bank account of a payer who is an individual, the credit institution draws up a payment order.
5.8. An order to transfer funds without opening a bank account of a payer - an individual, transmitted using an electronic means of payment, must contain information that allows you to identify the payer, recipient of funds, the transfer amount, and the purpose of the payment.
5.9. Based on the instructions of the payers - individuals, the credit institution can draw up a payment order for the total amount with the direction of the recipient's bank, the recipient of the funds agreed with the bank of the recipient of funds, the recipient of the funds using the register method or orders of the payers - individuals.
5.10. When making settlements by payment orders, the orders provided for in clause 1.11 of these Regulations may be applied.

A payment order is drawn up, for example, for:

Payments to counterparties for goods or services.
Tax transfers.
Return of credits.
Transfers of payments under the agreement.

The procedure for filling out payment orders is established by the Ministry of Finance, since documents are processed automatically. Usually, a payment order is needed in four copies. The document belongs to the forms of strict reporting, the form according to OKUD 0401060. Let us analyze how to fill out a payment order.

Payment order fields in 2020: sample filling

Filling out the document is easy, the main thing is to prevent corrections. In order not to be mistaken, download a sample of filling out a payment order and just fill in your data.

How to fill out a payment order

First, you need to specify:

The date of the document and its number - it must be no more than six characters.
Payment type. It can have the values "Urgent", "Telegraph", "Mail". If you are sending a payment through a client bank, indicate the encoded value accepted by the bank. You can also leave this field blank: in our example of a payment order (above), it is blank.
Payer status - a code from 01 to 20, specifying the person or organization that transfers the money.
Payment amount. It must be indicated in words from the beginning of the line with a capital letter (pennies - in numbers). In this case, "ruble" and "kopeck" are written without abbreviations.

TIN, checkpoint,
Name of the organization,
account number, bank name, BIC, etc.

After that, fill in the columns with additional codes:

The type of operation is the code 01 for the payment order.
Priority of payments.
Reserve field. Leave it blank.
Code. For tax and non-tax payments, you must enter 0. In the same field, if necessary, enter a unique accrual identifier (UIN) - a code of 20 or 25 digits.

In 2020, the UIN code in a payment order is indicated only when a penalty, fine or arrears are paid at the request of the Federal Tax Service, the Pension Fund of the Russian Federation or the FSS.

After that, fill out the bottom table in the document.

In the "Beneficiary" field (field 104), enter the budget classification code that shows the type of budget receipts: tax, trade tax, etc.
Enter the OKTMO code in field 105. In the payment order of 2020, it is indicated instead of OKATO.
In field 106, enter the reason for the payment. The code consists of 2 letters, for example, OT - repayment of deferred debt. If there is no payment you need in the list of codes, put 0.
In field 107, if the payment is tax, fill in the indicator of the tax period - how often tax is paid: MS - monthly, CV - quarterly, PL - every six months, GD - annually. The date is written after the letter designation.
In fields 108 and 109, indicate the number of the reason for the payment. It is necessary to put down the number of the document on the basis of which the payment is made, and the date. Test yourself using the sample of filling out a payment order.
Field 110 (type of payment) in a payment order in 2020 does not need to be filled in, since the BCC is indicated. Put 0 in this field.
The form is signed by the person whose signature is on the bank card.

The payment order is valid for 10 calendar days from the date of its execution.

Fill out a payment order online

You can fill out a payment order online in MyStore. It's fast, free, and ensures you don't make mistakes.

To fill out a payment order online, you do not need to puzzle over what to write in all fields of the document. Just indicate the company, counterparty, amount and expense item. The rest will be done by MoySklad: you will receive a finished document and can immediately print it.

Filling out a payment order online through MoySklad is easier than entering the data into the form with your own hands - you will save time and do everything without corrections and blots. You will receive the finished payment in convenient Excel and PDF formats: you can download it to your computer or send it to your counterparty immediately.

How to fill out a payment order in 2020 at the request of the tax authority

Filling out the payment order form at the request of the Federal Tax Service Inspectorate has some peculiarities. For convenience, we have collected them in a table:

The purpose of the payment is indicated incorrectly in the payment order: how to fix it

You can clarify the purpose of the payment in several steps:

Notify the counterparty that the purpose of the payment needs to be changed. You must obtain their written consent.
Notify the bank, ask him to put a mark of acceptance on the copy of the notification.
Attach a notification with the bank's mark to the payment order.
Receive a notification about the change in the purpose of the payment from your bank and attach it to the payment order.

Corrections in the document cannot be made, so figure out in advance how to fill out a payment order, or better, issue it online.

FAQ

What to do if field 22 (code) is not filled in the payment order?

Field 22 (unique identifier of charges) must be filled in when paying fines, penalties and arrears. But the tax authorities clarified that this is not necessary - you can simply put 0 (letter of the Federal Tax Service of the Russian Federation of March 13, 2017 No. ZN-4-1 / [email protected]).

Is the checkpoint requisite required in the payment order?

When transferring money to legal entities, it is not necessary to indicate the checkpoint (regulation of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P). But to determine the recipient and the payer, it is better to enter it.

What is the difference between a payment order and a payment request?

The main difference is that a payment request is an appeal to the bank to withdraw money from the client's current account. Thus, by order you ask the bank to transfer money from your account to the counterparty, and by demand - from the payer's account to yours.

Where is the UIN indicated in the payment order?

In box 22. See our example of a payment order and instructions for filling out

Where is the “Payment code” field in the payment order?

Where is the payment type in the payment order-2020?

This is field 110, which is filled out only when transferring money from the budget to individuals.

Where to indicate the status of the individual entrepreneur in the payment order in 2020?

In field 101. If payment is made to the budget, put a two-digit numeric code, in other cases - leave it blank.

For the rest of the details of the payment order in 2020, see

Is the payment order form obligatory or can we develop our own form?

Your own letterhead will not work. The payment order form was approved by the Central Bank. You can only use it. Be sure to look at our payment order. You can download a sample filling-2020 here. Check with him to avoid mistakes.

What should be indicated in field 22 (UIN CODE) in the payment order in 2020?

The UIN Code is a Unique Accrual Identifier. It consists of 20 or 25 digits. It is needed to transfer taxes and contributions on demand. UIN is set for each individually. To find out your code, you need to get an official requirement from an inspection or foundation. UIN is located in its lower part, next to the requisites.

What to do if the order of payments in the payment order is indicated incorrectly?

If there is enough money in the account, the order of payments does not matter. If there is not enough money to fulfill all orders, the bank will write off the amounts in the manner prescribed by law: the first payment in line is alimony and health benefits, and tax arrears - under number 3. The full list is specified in the Civil Code.

Download a sample of filling out a payment order for 2020 in a convenient format

Choose the option that is convenient for you: word or excel. The Ministry of Finance processes payment order forms automatically, so the order of filling out the document is important, and the format can be any.

Free download of payment order form in excel

Free download of payment order form in word

You can also fill out a payment order online in MyStorage. Just indicate the company, counterparty, amount and expense item. MyWarehouse will generate the document automatically.

You can also download other documents from us.

What the samples of payment orders look like in 2017. What has changed is the new requirements for filling out payment orders.

Samples are presented for payment orders related to personal income tax, simplified taxation system, and other contributions deducted to state funds

What does the 2017 payment order consist of?

A payment order created to form and reflect the amount due for the payment of taxes, fees and contributions for the purpose of insuring the company's employees is carried out on the form 0401060. Each field has a separate number. It is necessary to fill out the document, guided by the KBK for the payment of tax deductions and contributions, which is made in 2017.

At the same time, in 2017, the following features should be taken into account:

It is impossible to apply the KBKs in force in 2016, for example, the KBKs for contributions to the FIU are outdated.

The data for line 110 in the FPR also changed.

In 2017, the information filled in on contributions and tax amounts is the same:

1. Clause 1 describes the name of the organization.

3. Column 3 contains the number of the payment, which is written not in words, but in numbers.

4. Item 4 consists of the date the notification was filled out. Here you need to follow these rules:

if the document is submitted on paper, the full date is entered, adhering to the format DD.MM.YYYY;

the electronic version involves recording the date in the format of a credit institution. The day is indicated by 2 numbers, the month - two, the year - four.

5. In paragraph 5, fix one of the values: "urgent", "telegraph", "mail" or another indicator determined by the bank. You can leave this blank if the bank allows it.

6. In paragraph 6, write the payment amount. In this case, rubles are written in words, and kopecks are listed in numbers. Rubles and kopecks are not reduced or rounded up. If the amount to be paid is whole and does not have small money, then the pennies separated by commas can be omitted. In the line "Amount" the amount is set, and then the equal sign "=".

7. Clause 7 contains the amount payable in numbers. Rubles are separated from trifles with a dash "-". If the number is an integer, then an equal sign "=" is placed after it.

8. Clause "8" contains the name of the payer, if it is a legal entity, you need to write the name in full, without abbreviations and abbreviations.

9. In paragraph 9, enter the numbering of the payer's account registered with the banking institution.

11. Item 11 shows the bank code that identifies the institution in which the payer of taxes and contributions is served.

12. Item 12 consists of the taxpayer's bank correspondent account number.

13. Clause 13 determines the bank that will receive the funds transferred. Since 2014, the names of the Bank of Russia branches have changed, so check this issue on the official website of the financial institution.

14. Item 14 consists of the bank identification code of the institution receiving the money.

15. In column 15, you should write down the number of the correspondent account of the bank, where the contributions are transferred.

16. Line 16 contains the full or abbreviated name of the enterprise receiving the funds. If this is an individual entrepreneur, write down the full surname, name and patronymic, as well as the legal status. If this is not an individual entrepreneur, it is enough to indicate the full name of the citizen.

17. In column 17, the account number of the financial institution receiving the money is recorded.

18. Props 18 always contains the encryption "01".

19. As for the requisite 19, nothing is recorded here, unless the bank has made a different decision.

20. 20 props also remain empty.

21. Line 21 requires to determine the order of the amount to be paid by the figure corresponding to the legislative documents.

22. Props 22 assumes the code of the classifier of the amount to be paid, whether it be contributions or deductions for taxes. The code can be either 20 or 25 digits long. The requisite takes place if it is confirmed by the recipient of the money and is known to the taxpayer. If an entrepreneur independently calculates how much money he must transfer, there is no need to use a unique identifier. The institution that receives the money determines payments based on the numbering of the TIN, KPP, KBK, OKATO. Therefore, we indicate the code "0" in the line. The requirement of a credit institution is considered illegal if, when fixing the TIN, you need to additionally write information on the code.

23. Leave field 23 blank.

24. In field 24, describe the purpose of the payment, its purpose. It also necessarily indicates the name of the goods, works, services, the numbering and the numbers by which the documents pass, according to which the payment is assigned. These can be agreements, acts, invoices for goods.

25. Requisite 43 includes affixing the IP seal.

26. Field 44 consists of the signature of an authorized employee of the organization, a manager or a corresponding authorized person. To avoid misunderstanding, the authorized person must be entered into the bank card.

27. Line 45 contains a stamp, if the document is certified by an authorized person, his signature is enough.

28. Props 60 fixes the taxpayer's TIN, if available. Also, those who recorded SNILS in line 108 or the identifier in field 22 can enter information in this line.

29. The recipient's INN is determined in the requisite 61.

30. In line 62, an employee of a banking institution shall put down the date on which the notification was submitted to the financial institution related to the payer.

31. Field 71 contains the date when money is debited from the taxpayer's account.

32. Field 101 records the payer's status. If the organization is a legal entity, write down 01. If you are tax agents, write 02. Coding 14 refers to payers who pay off obligations with individuals. This is just a small list of statuses, a more complete one can be found in Appendix 5 to the order of the Ministry of Finance of Russia, which was released in November 2013 and registered in the register under number 107n.

33. Field 102 consists of the KPP of the payer of contributions and taxes. The combination includes 9 digits, the first of which are zeros.

34. Field 103 - KPP of the recipient of funds.

35. Line 104 indicates the BCF indicator, consisting of 20 consecutive digits.

36. Props 105 shows the OKTMO code - 8 or 11 digits, they can be recorded in the tax return.

37. In requisite 106, when making customs and tax payments, record the basis of payment. TP is indicated if the payment concerns the current reporting period (year). ZD means a voluntary deposit of money for obligations that pass over the past reporting periods, if there are no claims from the tax authorities for payment.

Where can I get a complete list of possible values? In clause 7 of Appendix 2 and clause 7 of Appendix 3 to the order of the Ministry of Finance of Russia, issued in 2013.

If other deductions are made or it is impossible to fix a specific indicator, write "0".

38. Requisite 107 is filled in in accordance with the purpose of the payment:

if taxes are paid, the tax period is fixed, for example, MS 02.2014;

if customs payments are made, the identification code of the customs unit is indicated;

you need to deposit money in relation to other contributions - write "0".

39. Payment of tax deductions provides for the entry of the paper number, which is the basis for payment.

40. What data are recorded in field 109?

if you have to pay tax revenues and deductions to the customs authorities, determine the date of the paper that is the basis for payment, pay attention to the presence of 10 digits in the encoding (a complete list of indicators can be taken in paragraph 10 of Appendix 2 and paragraph 10 of Appendix 3 to the order of the Ministry of Finance of Russia, registered in November 2013);

if other money is transferred to state budget funds, write down “0”.

In field 110, you no longer need to fill in the type of deduction.

Features of compiling line 107 in the payment order for 2017

Accountants are interested in the subtleties of filling in line 107, which is in the payment document in 2017. The requisite 107 indicates the tax period when the contribution or tax is paid. If it is not possible to determine the tax period, “0” is entered in column 107.

What are the components of the tax period indicator and what it indicates, the experts shared:

8 digits of the combination differ in semantic meaning;

2 digits are considered to be separators, and therefore are separated by a dot.

The value of variable 107 determines the frequency of making the payment:

monthly regularity (MS);

quarterly (KB);

semi-annual (PL);

annual (GP).

What do the signs mean?

The first 2 digits indicate the frequency of payment of money.

4-5 characters provide information on the number of the month of the reporting period, if we are talking about quarterly payments - the quarter number is fixed, for semi-annual deductions the half-year number is valid. As for the monthly designation, it can be a key figure from 01 to 12. The quarter number consists of the values 01–04. The half-year number is fixed as 01–02.

3-6 signs of variable 107 are always separated by dots.

7-10 digits contain the year in which the deductions are paid.

If the payment is made only once a year, then the 4th and 5th digits are represented by "0".

Samples of how to fill in line 107 in the payment for 2017

What might the examples of how field 107 be compiled in a payment order for 2017 look like? Examples are presented below:

Tax reporting period in line 107 of the payment document

The tax period is fixed in bills in 3 cases:

if payments are made in the current reporting period;

if the accountable person independently discovers the erroneously indicated data for the tax return;

in case of voluntary payment of additional tax amounts for the past reporting period, if there has not yet been a demand from the tax authority about the need to pay fees;

The value of the tax period for which additional funds are deposited or paid is recorded.

If any type of debt that has arisen is being repaid, whether it is an installment debt, deferred or restructured, as well as a bankruptcy case of an enterprise with debts or outstanding loans, it is necessary to fix a specific number indicating the day when the amount of money was deposited. The due date is indicated as follows:

TR - fixes the payment period, which is determined in the notification received from the tax authority to pay the required amount;

РС - the number when part of the installment debt in respect of tax contributions is paid, taking into account the installment plan;

OT - focuses on the end date of the grace period.

РТ - the number when a certain share of the restructured debt is paid, which corresponds to the schedule.

PB - the number when the procedure comes to an end, it takes place when the organization goes bankrupt.

ПР - the number when the suspension of debt collection is completed.

In - fixes the date of payment of the share of the investment loan for taxes.

If the payment intends to pay off the debt and is carried out in accordance with the audit act or in accordance with the executive paper, “0” is recorded in the value of the tax reporting period. If the tax amount is transferred before the due date, then the head of the company fixes the future tax period in which the payment of fees and tax deductions is planned.

Priority of deductions in the 2017 payment order

Which order of priority is followed by the payer, is reflected in the payment order, namely, in column 21. What is the order of the amounts to be deducted? This is the sequence of debiting money that the financial institution adheres to when processing requests from a client. The issue of tracking the sequence is settled by the bank, but the accountant should not rely entirely on outsiders, supervise this process yourself.

In each payment order in field 21, the sequence from 1 to 5 is recorded. To which queue can the current deductions be attributed? Not otherwise than to the fifth stage, because they are carried out on a voluntary basis. As for payment orders from tax authorities and control bodies, they are referred to the third priority. That is, in field 21, you need to write 3.

Current earnings accrued to employees of the organization is also a payment in the third order. Experts told more about the order of payments:

The first stage was assigned to payments under executive papers providing for payment for compensation for damage that caused deterioration in health and life. This also includes the transfer of money for the recovery of alimony payments.

In the second place, there are recorded payments related to severance payments and salaries to former and current employees, remuneration to authors of intellectual activity.

The third priority applies to deductions for wages paid to employees. Also, in the third place, it is allowed to write off the debt formed in relation to the payment of taxes and fees in connection with the notification received from the tax service. Insurance premiums paid on behalf of the controlling and auditing authorities also rank third.

Other monetary claims are allocated in the fourth order.

The remaining deductions follow the calendar sequence - the current amounts of deductions that are directly related to taxes and contributions.

Table. Status of a payer of contributions and taxes in 2017

Column 101 of the payment order contains information on the status of the payer of funds. You can determine the status based on the information specified in Appendix 5 to the order of the Ministry of Finance, registered under number 107n. We have already talked about the main statuses above, the rest are reflected in the following table:

Status number (enter in field 101)	The significance of the payer status in 2017
01	taxpayer (payer of fees) - a legal entity
02	tax agent
03	the organization of the federal postal service that drew up an order on the transfer of funds for each payment of an individual
04	tax authority
05	Federal bailiff service and its territorial bodies
06	participant in foreign economic activity - a legal entity
07	customs Department
08	payer - a legal entity (individual entrepreneur, lawyer, notary, head of a farm) that transfers funds to pay insurance premiums and other payments to the budget
09	taxpayer - individual entrepreneur
10	taxpayer - notary in private practice
11	taxpayer - a lawyer who has established a law office
12	taxpayer - head of a peasant (farm) economy
13	taxpayer - another individual - bank client (account holder)
14	individual taxpayer
15	a credit institution (a branch of a credit institution), a paying agent, a federal postal organization that have drawn up a payment order for the total amount with a register for the transfer of funds received from payers - individuals
16	participant in foreign economic activity - an individual
17	participant in foreign economic activity - individual entrepreneur
18	payer of customs payments, who is not a declarant, who is obliged by the legislation of the Russian Federation to pay customs payments
19	organizations and their branches transferring funds withheld from the wages (income) of the debtor - individual to pay off the arrears of payments to the budget on the basis of an executive document
20	a credit institution (a branch of a credit institution), a paying agent who drew up an order to transfer funds for each payment of an individual
21	responsible member of the consolidated group of taxpayers
22	member of a consolidated group of taxpayers
23	insurance premium control authorities
24	payer - physical person transferring funds to pay insurance premiums and other payments to the budget
25	banks - guarantors who drew up an order on the transfer of funds to the budget system of the Russian Federation upon refund of value added tax, excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on the sale of excisable goods outside the territory of the Russian Federation , and excise taxes on alcoholic and (or) excisable alcohol-containing products
26

How to fill in field 101 in a payment order in 2017?

A sample of how to correctly fill in all the lines of a payment order in 2017 is presented below.

Let's say a limited liability company with the name “Success” uses a simplified taxation system and operates in the Elninsky district of the Smolensk region. The final indicators of the 1st quarter of 2017 reflected the company's revenue within 350,000 rubles. There are no preferential tax rates for the income share in the region.

Therefore, the advance amount passing through the simplified tax system, due to the transfer on the completion of the organization's activities in the 1st quarter of 2017, is:

350,000 * 6% = 21,000 rubles.

This means that the payment order, registered under number 71 on April 14, 2017, will talk about transferring money to the tax authority in the form of an advance payment under the simplified tax system for the 1st quarter of 2017 in the amount of 21,000 rubles. An accountant or other accountable person must correctly fill out a payment order for this amount.

So, in accordance with the transfer of tax in field 21, the fifth order of payment of tax deductions, insurance premiums and other types of payments is entered.

On line 101, record 01, because the tax revenues are transferred by the company. In field 104, set the KBK for payment of tax amounts according to the simplified taxation format for income - 18210501011011000110. In the line under number 105 we write - OKTMO Elninsky district of the Smolensk region - 66619000. In line 106, record TP, and in line 07 - KB 01.2017, which means movement funds for the 1st quarter of 2017. In section 108 set "0", in field 109 - also "0".

Line 22 indicates the payment of the current tax deductions and contributions by the LLC, which the company calculated on its own, so we write down "0". UIN in this case is not recorded. On line 24, provide additional information on the transfer of money.

An illustrative example of the correct from the point of view of tax accounting and reflection of the cash flow of the enterprise is given below. In a green shade - the line numbers of the payment order.

Changes in payment orders from January 1, 2017

The organization deducts taxes and insurance premiums, guided by the same filling rules that come into force on January 1, 2017. The changes affected the filling of fields 107-110.

Another important change - has undergone adjustments to the BCF related to insurance premiums. The new KBKs began to operate in December 2016.

Sample payment order for insurance payments to state funds from January 1, 2017

Below is a sample of filling out the payment order regarding the payment of insurance premiums in 2017. In the payment order, you must definitely indicate the details of your tax office, but not the FIU or the Social Insurance Fund (as before).

Sample payment for advance payment for the 1st quarter of 2017

A sample payment order for an advance payment for the 1st quarter of 2017 with the simplified tax system income minus expenses

filling rules in a convenient table

The rules for filling out payment orders when transferring payments to the budget in 2017 are determined by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. These rules apply to everyone who transfers payments to the budgetary system of the Russian Federation:

payers of taxes, fees and insurance premiums;
tax agents;
payers of customs and other payments to the budget;
third parties who pay taxes or premiums “for others”.

The listed persons must correctly understand how to fill out payment orders in 2017 so that their payments arrive as intended and do not have to search for paid taxes or insurance premiums. For these purposes, it recommends paying attention to the table, which contains the decoding of the payment order fields and gives recommendations on how to draw up and fill in individual codes. The table has already taken into account all the changes that came into force on January 1, 2017.

Payment field	Filling
Payer information
INN	Enter the TIN of the payer of payments to the budget (including tax agent). Moreover, the first and second signs cannot be zeros at once. The field can be left blank for individuals if they have indicated SNILS in field 108 or UIP in field 22. In all other cases, it is necessary to indicate the TIN.
Checkpoint	Indicate the KPP of the payer of payments to the budget (including a participant in foreign economic activity, a tax agent). Payers - individuals indicate zero ("0") in this field. For organizations, the first and second characters cannot be zeros at the same time.
Payer	Organizations (separate subdivisions) indicate their organization name
	Individual entrepreneurs indicate the last name, first name, patronymic (if any) and in brackets - "individual entrepreneur", the address of registration at the place of residence or the address of registration at the place of stay (in the absence of a place of residence). Before and after the address information, include the "//"
	Notaries engaged in private practice indicate the last name, first name, patronymic (if any) and in brackets - "notary", the address of registration at the place of residence or the address of registration at the place of stay (in the absence of a place of residence). Before and after the address information, include the "//"
	Lawyers who have established lawyers' offices indicate the last name, first name, patronymic (if any) and in brackets - “lawyer”, the address of registration at the place of residence or the address of registration at the place of stay (in the absence of a place of residence). Before and after the address information, include the "//"
	The heads of peasant (farmer) households indicate the surname, first name, patronymic (if any) and in brackets - "KFH", the address of registration at the place of residence or the address of registration at the place of stay (in the absence of a place of residence). Before and after the address information, include the "//"
Information about the payer (when taxes are paid by the responsible member of the consolidated group of taxpayers)
INN	Indicate the TIN of the responsible member of the consolidated group of taxpayers. The first and second characters cannot be zeros at the same time.
	If the payment order is drawn up by a member of the consolidated group, the field shall indicate the TIN of the responsible member of the consolidated group, whose duty to pay tax is fulfilled
Checkpoint	Indicate the checkpoint of the responsible member of the consolidated group of taxpayers. The first and second characters cannot be zeros at the same time.
	If the payment order is drawn up by a member of the consolidated group, the field shall indicate the checkpoint of the responsible member of the consolidated group, whose duty to pay tax is fulfilled
Payer	Indicate the name of the responsible member of the consolidated taxpayer group.
Field number	Field code	Field code value
Payer status
101	1	Taxpayer (payer of fees) - a legal entity
	2	Tax agent
	6	Foreign economic activity participant - legal entity
	8	Organization (individual entrepreneur) that transfers other obligatory payments to the budget
	9	Taxpayer (payer of fees) - individual entrepreneur
	10	Taxpayer (payer of fees) - notary in private practice
	11	Taxpayer (payer of fees) - a lawyer who has established a lawyer's office
	12	Taxpayer (payer of fees) - head of a peasant (farm) economy
	13	Taxpayer (payer of fees) - another individual - bank client (account holder)
	14	Taxpayer making payments to individuals
	16	A participant in foreign economic activity - an individual
	17	A participant in foreign economic activity - an individual entrepreneur
	18	Payer of customs payments, who is not a declarant, who is obliged by the legislation of Russia to pay customs payments
	19	Organizations and their branches that withheld funds from the salary (income) of a debtor - an individual to pay off arrears in payments to the budget on the basis of an executive document
	21	Responsible member of the consolidated group of taxpayers
	22	Member of the consolidated group of taxpayers
	24	Payer - an individual who transfers other obligatory payments to the budget
	26	Founders (participants) of the debtor, owners of the debtor's property - a unitary enterprise, or third parties who drew up an order to transfer funds to pay off claims against the debtor for the payment of mandatory payments included in the register of creditors' claims in the course of the procedures applied in the bankruptcy case
	27	Credit institutions (branches of credit institutions) that have drawn up an order to transfer funds transferred from the budget system, not credited to the recipient and subject to return to the budget system
	28	Legal or authorized representative of the taxpayer
	29	Other organizations
	30	Other individuals
KBK
104	Budget classification code (20 digits)
OKTMO
105	In the payment order, the organization must indicate OKTMO in accordance with the All-Russian Classifier approved by order of Rosstandart dated June 14, 2013 No. 159-ST (8 digits)
Basis of payment
106	0	Contributions for injury
	TP	Tax payments (insurance premiums) of the current year
	ZD	Voluntary repayment of arrears for past tax periods in the absence of a tax inspectorate's requirement to pay taxes (fees)
	TR	Debt repayment at the request of the tax office
	RS	Repayment of debt in installments
	FROM	Repayment of deferred debt
	RT	Repayment of restructured debt
	WU	Repayment of deferred debt due to the introduction of external management
	NS	Repayment of debt suspended for collection
	AP	Debt repayment under the verification act
	AR	Debt repayment under the executive document
	IN	Repayment of investment tax credit
	TL	Repayment by the founder (participant) of the debtor organization, the owner of the debtor's property - a unitary enterprise or a third party of the debt in the course of bankruptcy
	RK	Repayment by a debtor of a debt included in the register of creditors' claims in the course of bankruptcy
	ZT	Repayment during the specified procedures of current debt
Tax period and document number
Field value 106 "Basis of payment"	The value that must be specified in field 107 "Key figure of the tax period"	The value to be indicated in field 108 "Document number"
		When filling in the field, do not use the "No."
TP, ZD	See table below	0
TR	The deadline for payment established in the claim for the payment of taxes (fees). Enter the data in the format "DD.MM.YYYY" (for example, "04.09.2017")	Tax claim number (insurance premium, fees)
RS	The date of payment of a portion of the tax by installments in accordance with the established installment schedule. Enter the data in the format "DD.MM.YYYY" (for example, "04.09.2017")	Installment decision number
FROM	The date the grace period ended. Enter the data in the format "DD.MM.YYYY" (for example, "04.09.2017")	Deferral decision number
RT	Date of payment of part of the debt to be restructured in accordance with the restructuring schedule. Enter the data in the format "DD.MM.YYYY" (for example, "04.09.2017")	Restructuring decision number
PB	The date on which the bankruptcy procedure was completed. Enter the data in the format "DD.MM.YYYY" (for example, "04.09.2017")
NS	The date of completion of the suspension of collection. Enter the data in the format "DD.MM.YYYY" (for example, "04.09.2017")	Number of the decision to suspend collection
IN	Date of payment of the investment tax credit portion. Enter the data in the format "DD.MM.YYYY" (for example, "04.09.2017")	Investment tax credit decision number
WU	Date of completion of external administration. Enter the data in the format "DD.MM.YYYY" (for example, "04.09.2017")	Number of the case or material considered by the arbitration court
AP	0	Inspection report number
AR	0	Number of the executive document and initiated on the basis of its enforcement proceedings
0	0	0
Tax period, if the basis of payment is "TP, ZD"
	Description
The first two digits of the indicator are intended to determine the frequency of payment of tax (insurance premium, collection) established by the legislation on taxes and fees
MC	Monthly payments
Kv	Quarterly payments
DG	Annual payments
In the 4th and 5th digits of the tax period indicator, put the number:
from 01 to 12	Month
from 01 to 04	Quarter
01 or 02	Half a year
In the 3rd and 6th digits of the tax period indicator, put dots as separators
In 7-10 digits of the tax period indicator, the year for which the tax is transferred is indicated
When paying tax once a year, enter zeros in the 4 and 5 digits of the tax period indicator
If the annual payment provides for more than one term for the payment of the tax (due) and specific dates for the payment of the tax (due) are set for each term, then indicate these dates in the indicator of the tax period
For example, the indicator of the frequency of payment of the payment is indicated as follows:
"MS.03.2017"; "KB.01.2017"; "PL.02.2017"; "GD.00.2017"
Date of payment basis document
Payment reason code (field 106)	What is the date stamped in field 109
TP	date of signing the tax return (calculation)
ZD	«0»
TR	the date of the tax authority's request to pay tax (insurance premium, due)
RS	date of the decision on the installment plan
FROM	date of adjournment decision
RT	date of the restructuring decision
PB	date of the decision by the arbitral tribunal to initiate bankruptcy proceedings
NS	date of decision to suspend collection
AP	the date of the decision to prosecute for a tax offense or refuse to prosecute for a tax offense
AR	date of the enforcement document and the enforcement proceedings initiated on its basis
IN	date of the decision to grant an investment tax credit
TL	the date of the decision of the arbitral tribunal to satisfy the statement of intention to extinguish the claims against the debtor
Payment order
Field number	The value that the field takes	Grounds for writing off funds
21	3	When transferring taxes and mandatory insurance premiums (as well as penalties and fines for these payments) in field 21 "Order of payment" values "3" and "5" can be indicated. These values determine the order in which the bank will process payments if the funds on the organization's account are insufficient. The value "3" is indicated in payment documents issued by tax inspectorates and branches of off-budget funds in the course of enforced debt collection. The value "5" is indicated in the payment documents that organizations draw up on their own. Thus, all other things being equal, the instructions of organizations to transfer current tax payments will be executed later than the requirements of the controlling agencies to pay off the arrears. This follows from the provisions of paragraph 2 of Article 855 of the Civil Code of the Russian Federation and is confirmed by the letter of the Ministry of Finance of Russia dated January 20, 2014 No. 02-03-11 / 1603
	5
Unique payment identifier (UIP)
Props number	Props value
22	The "Code" field must contain a unique payment identifier (UIP). These are 20 or 25 characters. The UIP must be reflected in the payment order only if it is established by the recipient of the funds. The payers should also be informed of the UIP values by the recipients of the funds. This is stated in clause 1.1 of the instruction of the Bank of Russia dated July 15, 2013 No. 3025-U.
	When paying current taxes, fees, insurance premiums calculated by the payers themselves, additional identification of payments is not required - the identifiers are KBK, TIN, KPP and other details of payment orders. In these cases, it is enough to indicate the value "0" in the "Code" field. Banks are obliged to execute such orders and are not entitled to require filling in the "Code" field if the payer's TIN is indicated (letter of the Federal Tax Service of Russia No. ЗН-4-1 / 6133 dated April 8, 2016).
	If the payment of taxes, fees, insurance premiums is made at the request of the controlling authorities, the value of the UIP must be indicated directly in the request issued to the payer. Similar explanations are contained on the official website of the Federal Tax Service of Russia and in the letter of the FSS of Russia dated February 21, 2014 No. 17-03-11 / 14-2337

Based on materials: taxpravo.ru, buhguru.com