An example of a payment order for insurance premiums. How to correctly fill in payment orders in the fnc. An example of filling out a payment order for contributions to compulsory social insurance

The transfer of administration of insurance premiums to the IFTS raised a lot of questions. One of the most relevant: what is the status of the payer for the payment of insurance premiums from 2017 to indicate in field 101 of the payment order? Earlier, we published a material on filling out payment orders for insurance premiums in 2017. And here we will only touch on the changes in filling in field 101.

It is known that the rules for filling in field 101 in a payment order are regulated by Appendix No. 5 to Order No. 107n of the RF Ministry of Finance. But the current edition of this application does not contain a status that could no doubt be applied to an insured transferring contributions to the Federal Tax Service. Let us remind you that before the transfer of the administration of insurance premiums to the Federal Tax Service, it was necessary to indicate the code "08" in the payment order for the payment of insurance premiums in all cases.

In turn, in 2016, the Ministry of Finance of the Russian Federation published a draft order "On Amending the Order of the Ministry of Finance of the Russian Federation No. 107n". V this document it says that when transferring insurance premiums by legal entities, the code "01" must be indicated in field 101. Individual entrepreneurs paying insurance premiums "for themselves" must indicate the payer code "09", individual entrepreneurs paying insurance premiums for employees, must indicate the status of the payer "14".

But this draft Order has not yet entered into force. Therefore, it is not completely clear what the status of the payer should be in the payment order in 2017.

At the same time, there are still no official clarifications on this topic. In this regard, it remains only to rely on one's own logical thinking, in the expectation that it coincides with the thinking of the people who will administer these payments.

Meanwhile, on thematic forums on the Internet, accountants express three points of view on the subject of what status should be indicated in field 101. We bring to the attention of readers each of them.

Legal entity - "01", individual entrepreneur - "09", "14"

According to one of the opinions, individual entrepreneurs, when paying contributions for themselves, must put the code "09" in field 101, and when paying contributions for employees - the code "14"; organizations - code "01". This opinion is based on the fact that the administration of insurance premiums has been transferred to the tax authorities, which, according to the supporters of this point of view, makes it possible to put an equal sign between policyholders and taxpayers. The problem with this decision is that the current version of the Tax Code separates the concepts of "payer of insurance premiums" and "taxpayer".

Status "08"

This status was applied when transferring insurance premiums in previous years, and, according to a number of experts, it should be applied now. In particular, Sberbank-Online accepts payment orders with this particular payer status, rejecting payment orders in which other statuses are indicated. Let us recall that the "08" status is intended for individual entrepreneurs and organizations that transfer insurance premiums to the budget of the Russian Federation. The problem is that several regional branches of the Federal Tax Service of the Russian Federation on the eve gave official answers to policyholders with a recommendation to indicate a different status of the payer, which is described below.

Status "14"

This status means a taxpayer making payments to individuals. It would seem that it is completely unsuitable for the case in question. Nevertheless, as mentioned above, several local tax authorities recommended using this particular code.

What to do?

As you can see, at the moment it is impossible to assert with certainty what the status of the payer should be in the payment order for insurance premiums in 2017. Without a doubt, we can only talk about the status of the payer in the payment of contributions "for injuries". Their administration was not transferred to the Federal Tax Service, but remained under the control of the FSS. Therefore, in this case, it is necessary to clearly indicate, as in previous years, the code "08".

With regard to "medical" and "pension" contributions, the likelihood of error remains when specifying any of the above statuses.

Meanwhile, the practice of past years shows that inspectors of the Federal Tax Service Inspectorate set off payments with an incorrectly indicated payer status. The main thing is that the details of the recipient and the BCC, which have changed in 2017, are correctly indicated. If you have already made the payment, and after the publication of the official clarifications, it turns out that the payer's status in the payment order in 2017 is indicated incorrectly, in order to completely protect yourself from arrears on insurance premiums, you should submit an application for clarification of the payment (based on the letter of the Federal Tax Service of the Russian Federation No. -4-7 / 19125). A copy of the payment order must be attached to the application.

Update 02/08/2017 - clarifications of the Inspectorate of the Federal Tax Service on the status of the payer

Some regional IFTS sent out clarifications to policyholders about filling out payment orders for the payment of insurance premiums in 2017. They, along with samples of filling out payment orders, are contained in the following document:

According to the document, the payer's status is indicated as follows:

Status 01 - indicated when paying insurance premiums by a legal entity;
Status 09 - indicated when paying insurance premiums by an individual entrepreneur;
Status 10 - indicated when paying insurance premiums by a notary in private practice;
Status 11 - indicated when paying insurance premiums by the lawyer who established the lawyer's office;
Status 12 - indicated when paying insurance premiums by the head of the peasant (farm) economy;
Status 13 - indicated when paying insurance premiums for employees by an individual (who is not an individual entrepreneur).

It can also be useful:

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And now she administers premiums. In this regard, many details in the payment of contributions have changed - the BCC, the recipient, etc. For the most part, incorrect filling of the document does not threaten the paying company with any sanctions. Well, and one more thing - the Federal Tax Service will distribute the funds correctly, tk. the automatic accounting system will forward erroneous columns by itself. So why should an accountant suffer and learn new filling rules?

Answer. The fact is that not everyone uses automated programs, some send a payment order manually. And the payer's banks may reject such a document due to the fact that the columns are filled in incorrectly. Basically, the standardization of banks' software is carried out at the initiative of the Central Bank. And he implements the instructions of the Ministry of Finance.

The introduction of new blocks into the system is slow. Accordingly, in order not to get into a mess and be on time with the payment, you need to know exactly how the Ministry of Finance recommends filling in the fields of the payment order for social contributions.

Many fields have not changed, but we will consider all of them so that you do not have to look for information about filling out payment orders for payment of social contributions in 2017 somewhere else.

Traditionally, we first suggest downloading the sample of filling out a payment order for insurance premiums for 2017:

Files

What do the fields in a payment order for insurance premiums mean?

The form of payment to the FSS and the data of the fields have not changed since 2016. In this article, we will consider only p / p on contributions to the Federal Tax Service and write down what and where to enter. The rules for filling out payment orders, as well as forms for "manual" delivery, are contained in the order of the Ministry of Finance of the Russian Federation N 107н dated November 12, 2013 "On the approval of the rules for specifying information in the requisites of orders for the transfer of funds in payment of payments to the budgetary system of the Russian Federation."

Let's go through all the fields:


About recipient
16	Recipient	UFK for a constituent entity of the Russian Federation, FTS for registration
61	Recipient's TIN	You can find information on the FTS portal
103	Recipient's checkpoint
13 – 15, 17	Beneficiary's bank details
About the payer
8	Payer's name
9, 10 – 12	Payer's bank details
43	The payer's stamp, optional if the organization does not have a stamp	If a payment order is submitted electronically through a client bank, filling in these fields is optional
44	Signatures of the persons indicated on the bank signature card (director, chief accountant)
60	Payer's TIN
101	Payer status	01 - legal entity, 09 - individual entrepreneur
102	Payer's checkpoint	parent organization or detached unit, depending on who pays
105	Payer's OKTMO	The opinion is erroneous that when "moving" the contribution from the Fund to the Federal Tax Service OKTMO will change. No, it remains the same, because this is the identifier of the payer, not the recipient.
About payment
3	Order number assigned by the payer	Numbering starts either every day or continues throughout the month.
4, 62, 71	Dates, preparation of p / p, receipts to the bank, execution	Usually takes place in one day
5	Type / form of direction of payment - urgently, by mail, etc.	You can leave it blank if the payment goes through a client-bank
6, 7	Transfer amount in words and in digital format
18	Operation type	Transfer of funds by order - code 01
19, 20 and 23	Leave the fields blank without a bank request
21	Payment order
22	Designed to indicate the UIN code	put "0", except for cases when the Federal Tax Service in the request for payment indicates a specific UIN
24	Detailed purpose of payment - what, where, how much, for what period
104	Bcc payment	New KBK on contributions are contained in the order of the Ministry of Finance of Russia dated 07.12.16 No. 230n
106	Basis (period) of payment	TP - current payments for this year, ЗД - payment of debt
107	The period for which the contributions are transferred is indicated - month, quarter, year.
108	For social contributions sent on time, put "0"
109, 110	Field values for contributions = "0"

Beneficiary details in the payment order for insurance premiums

Since 2017, contributions must be transferred:

Features of filling in the fields in the payment order

Beneficiary of contributions - field 16

How to correctly register the recipient of contributions, the Tax Service explained in the letter No. ЗН-4-1 / [email protected] more 01.12.2016. Such information is included in the fields:

16 - "Recipient",
61 - "INN",
103 - "Checkpoint".

In field 16, the recipient of the contributions should be “your” tax office, the one in which the organization is registered. But the funds are not transferred to the Federal Tax Service itself, but to the Federal Treasury. For the convenience of their "separation" - after specifying a specific body of the UFK, it is necessary to briefly name the inspection in brackets.

If you pay in the capital of the Russian Federation, the entry will be as follows: "UFK in Moscow (IFTS of Russia No. 16 in Moscow)".

Fields 61 and 103 are your identifiers in the inspection, that is, it is from these data that the tax authority will understand that it is you who pay the fees. TIN and KPP can be seen either in the certificate of registration with the Federal Tax Service. Or in an extract from the FTS portal.

Payer status - field 101

The rules for selecting the code are contained in the order of the Ministry of Finance No. 107n of 2013. However, they are not unambiguous, since the lawmakers did not expect that contributions to the Federal Tax Service would be paid on them. And no changes were made to it that year.

At the end of 2016 and the beginning of this year, in a general confusion with payments, the Federal Tax Service (in a joint letter with the Pension Fund of Russia and the Federal Social Security Fund of January 26, 2017 No. BS-4-11 / [email protected]/ NP-30-26 / 947 / 02-11-10 / 06-308-P) suggested that payers with employees in field 101 indicate code 14 - “taxpayer making payments to individuals”. However, banks refused to accept such p / p, citing inconsistency with the law. And the truth is:

after the amendments are made, the Tax Code separates the statuses of a tax payer and a payer of fees,
status 14 depersonalizes the payer, connecting to a single mass and legal entities and individual entrepreneurs.

In order for the processing program to begin to distinguish taxes from fees by status 14, the Central Bank needs to refine it. This will not happen until the summer of 2017.

What to indicate in payments before, in the letter No. ЗН-4–1 / 1931, the Federal Tax Service explained 02/03/17. So, in field 101 it is necessary to write the following statuses of the payer:

if the contributions are transferred by a legal entity, it is necessary to indicate the payer's status 01;
Individual entrepreneur for himself and for employees - status 09
tax agent - 02
private notary - 10;
lawyer - 11;
head of the peasant farm - 12.
an individual transferring contributions for employees - 13,
payer's representative - 28.

Budget Classification Code - Field 104

Since the contributions are now accepted by the Federal Tax Service, the code of the chief administrator of budget revenues has changed accordingly in the KBK. KGA - the first three digits in the KBK, for tax - 182. In a letter dated 01.12.16 No. ЗН-4-1 / [email protected] the tax authorities explained that the erroneous application of the 2016 KBK could lead to:

to incorrect crediting of money;
to the bank's refusal to carry out the operation on p / p.

Changes to the legislation were introduced by order of the Ministry of Finance of Russia dated 07.12.16 No. 230n. This document must be guided by the selection and writing of the BCC in p / p on contributions.

Transitional BCCs for the transfer of contributions for previous periods

If the organization has not paid contributions for 2016 and for earlier periods, then, of course, it is necessary to pay not to the funds, but to its own Federal Tax Service. But not on the new KBK, but on the transitional ones, provided specifically for the money to be correctly "understood" and taken into account in the budget.

For each contribution, they came up with their own transition code, all of them are presented in the table:

KBK for contributions at the additional tariff of OPS

The changes also affected the KBK for a pension surcharge for "harmful" work. In 2016, the BSC of the additional tariff differed in the work performed, or rather, in the assignment of work to 1 or 2 lists specified in Art. 30 FZ "On Insurance Pensions". The size of contributions, depending on the list, was set at 6% and 9%. At the same time, the results of the labor assessment carried out for some works strongly influenced the size of the final contribution, but did not affect the figures in the KBK.

This made the accounting and posting of payer funds inconvenient and slow. Errors in additional assessments were often made, caused by a decrease in the contribution after the assessment.

The problem was solved in 2017 by introducing as mandatory 2 additional BCKs at an additional tariff - also according to the lists, but taking into account the results of a special assessment of personnel.

Now, if you pay at an additional tariff, you should choose from the BCCs below:

Codes for self-help pension contributions

Individual entrepreneurs who transfer pension contributions “for themselves” from income should take into account that since 2017 the BCF for this operation has changed.

Previously, there were 2 codes:

for income up to 300 thousand rubles - a certain amount,
for the difference with income of more than 300 thousand rubles - 1% of the excess.

Since 2017, they have been combined into one KBK.

When contributions are paid by an individual entrepreneur for income received in previous periods until December 31, 2016 (2013–2016), then, as reported above, there are 2 transitional BCCs. More details in the table.

	Fixed contribution (up to 300 thousand rubles)	Contribution of 1% of the excess
Transition codes	182 1 02 02140 06 1100 160	182 1 02 02140 06 1200 160
KBK for pension contribution for income from 01.01.2017	182 1 02 02140 06 1110 160

Almost all companies send payment orders through a client-bank and, accordingly, generate a document through special programs. If you are handing over a paper payment order, then carefully double-check everything so as not to travel half a day from the office to the bank and back and not to miss the deadline for payment of contributions.

Payment order in 2018-2019 - you will see a sample of this document in this article. What is its form, what are the rules for filling it out, have there been any recent changes? Let's consider how to fill out a payment order in 2018-2019.

Payment order form in 2018-2019 (download the form)

A payment order is a form according to OKUD 0401060. It is contained in Appendices 2 and 3 to the Regulation of the Bank of Russia "On the rules for transferring funds" dated June 19, 2012 No. 383-P. You can download the payment order on our website.

The form has long been familiar to everyone. It has been in effect for many years and has never changed dramatically.

Filling in a payment order in 2018-2019

When filling out a payment order, one should be guided by:

Regulation No. 383-P;
by order of the Ministry of Finance of Russia "On approval of the Rules for specifying information in the requisites of orders for the transfer of funds in payment of payments to the budget system Russian Federation"Dated 12.11.2013 No. 107n - when drawing up payments for taxes, fees and contributions.

Let's present a small step-by-step instruction. In this case, we will focus on filling in the details of a paper order, although at present very few people make payments simply on the form. As a rule, they use special accounting programs for this, and for electronic payments - software type "Bank - client".

Step 1. We indicate the number and date of payment.

Payment orders are numbered in chronological order... The number must be nonzero and contain no more than 6 characters. The date on the paper document is in the format DD.MM.YYYY. In an electronic order, the date is filled in in the format established by the bank.

Step 2. Specify the type of payment.

It can have the values "Urgent", "Telegraph", "Mail". A different value or its absence is also possible, if such a filling procedure is established by the bank. In an electronic payment, the value is indicated in the form of a code set by the bank.

Step 3. Payer status.

It is indicated in field 101, but only for payments to the budget. The list of status codes is given in Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. An ordinary payer may find the following useful:

01 - taxpayer (payer of fees) - entity;
02 - tax agent;
06 - participant in foreign economic activity - a legal entity;
08 - payer - a legal entity (individual entrepreneur) transferring funds to pay insurance premiums and other payments to the budgetary system of the Russian Federation;
09 - taxpayer (payer of fees) - individual entrepreneur;
10 - taxpayer (payer of fees) - notary engaged 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 - a 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 - a 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 (hereinafter referred to as organizations) that made an order to transfer funds withheld from wages(income) of a debtor - an individual in repayment of arrears on payments to the budgetary system of the Russian Federation on the basis of an executive document sent to the organization in accordance with the established procedure;
21 - a responsible member of the consolidated group of taxpayers;
22 - member of the consolidated group of taxpayers;
24 - payer - an individual transferring funds to pay insurance premiums and other payments to the budgetary system of the Russian Federation;
25 - guarantor banks that have drawn up an order to transfer funds to the budgetary system of the Russian Federation upon refund of the amount of value added tax received by the taxpayer in excess (credited to him), in a declarative manner, as well as upon payment of excise taxes calculated for the sale of excisable goods for the limits of the territory of the Russian Federation, and excise taxes on alcoholic and (or) excisable alcohol-containing products;
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 obligatory payments included in the register of creditors' claims in the course of the procedures applied in the bankruptcy case;
27 - credit institutions or their branches that have drawn up an order to transfer funds transferred from the budgetary system of the Russian Federation, not credited to the recipient and subject to return to the budgetary system of the Russian Federation;
28 - participant of foreign economic activity - recipient of international mail.

Read more about the status of the payer in this material. .

Step 4. We indicate the amount of the payment.

The amount to be paid in the payment order is given in numbers and in words.

The amount in words is indicated from the beginning of the line with a capital letter - in rubles and kopecks (kopecks are written in numbers). In this case, the words "ruble" and "kopeck" are written in full, without abbreviation. If the amount is in whole rubles, then the kopecks can be omitted.

In the sum, in figures, rubles are separated from kopecks by a "-" sign. If the payment is without kopecks, the “=” sign is placed after the rubles.

For example:

the amount in words "Twelve thousand three hundred forty-five rubles fifty kopecks", in numbers "12 345-50";
or the amount in words "Ten thousand rubles", in numbers "10,000 =".

In an electronic order, the payment amount is indicated in figures in the format established by the bank.

Step 5. Fill in the payer's details.

TIN and KPP;
name or full name, if you are an individual entrepreneur or other self-employed person;
bank details: account number, name of the bank, its BIC and correspondent account.

As a rule, the requisites are already loaded into the program, so you don't have to fill them out. At the same time, if you have, for example, several current accounts, be sure to indicate the one from which you were going to transfer money.

Step 6. Fill in the details of the recipient.

They are the same as for the payer:

TIN and KPP;
Name;
account details.

If a payment order for the payment of taxes is filled in, then the corresponding UFK is indicated as the recipient, and the name of the income administrator (inspection or fund) is indicated in brackets next to it. Details for payment can be found in the IFTS or fund.

If the payment is not taxable, the payment details are taken, for example, from the contract or invoice for payment.

Step 7. We give additional codes and ciphers.

This is the table below the payee's bank details. It always indicates:

Operation type. The payment order has been assigned the code 01.
Order of payment. Payments to counterparties and on account of self-payment of taxes, fees, contributions are of the 5th stage.
Code. For current tax and non-tax payments, you need to put down 0. If the payment is made according to a document in which there is a UIP (unique payment identifier), a 20-digit UIP code is put down.

Step 8. We indicate the information about the payment.

If the payment is not taxable, everything is simple. In field 24, you must indicate on the basis of which the payment is made. This can be the number of the agreement, account, etc. Also, here you can find information about VAT (rate, amount of tax) or make a note: "VAT is not subject to".

In payment orders for taxes, it is additionally required to fill in a number of cells above field 24.

First of all, the BCC is reflected in accordance with the order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n.

Read about the currently used KBK in this article .

Next is the OKTMO code in accordance with the All-Russian Classifier of Territories municipalities(approved by order of Rosstandart dated June 14, 2013 No. 159-ST). It must match the OKTMO in the relevant tax return.

The next cell contains the two-digit code of the reason for the payment. The main codes are as follows:

TP - payments of the current year;
ЗД - voluntary repayment of arrears for expired tax, settlement (reporting) periods in the absence of a tax authority's requirement to pay taxes (fees);
TR - repayment of debt at the request of the tax authority for the payment of taxes (fees);
AP - repayment of debt under the verification act.

The next field is the tax period. In the format XX.XX.XXXX, either the frequency of payment of the tax payment or the specific date of its payment is given. The frequency can be monthly (MS), quarterly (CV), semi-annual (PL) or annual (GD).

Samples of filling out the indicator of the tax period:

MS 02/2018; KV.01.2018; PL.02.2018; GD.00.2018; 09/04/2018.

Field 110 "Type of payment" is not filled in.

Step 9. We sign the payment order.

The payment on paper must be signed by the person whose signature is on the bank card. The electronic order is signed by the one who owns the signature key. If there is a seal, it is affixed on a paper copy.

An example of filling out a payment order in 2018-2019: sample

Let's show a sample of filling out a payment order in 2018-2019 using a conditional example.

Let's say the organization IKS LLC is required to pay personal income tax for September 2018 in the amount of 22,340 rubles.

About the deadlines set for the payment of personal income tax on salaries, read the material "When to transfer the income tax from the salary?" .

A feature of the order will be:

payer status - code 02, since the payer organization is a tax agent;
KBK for personal income tax - 18210102010011000110;
basis of payment - TP code, since this is the payment of the current period;
the frequency of payment is MS.09.2018, since this is a payment for September 2018.

You can download a sample of filling out a payment order - 2018-2019 on our website.

Outcomes

Payment order fields can be filled in partially or completely, depending on the type of payment (regular or tax). Field 22 "Code" can take the value 0 or be filled in if the payment identifier is known. For tax payments, fields 104-109 are additionally filled in the payment order.

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 premiums are filled in according to the new rules. In this article, we will consider what these innovations are and give examples of filling out payment orders.

The procedure for filling out payment orders in 2017

The payment order form has remained the same, its form is contained in Appendix 2 to the Regulation of the Central Bank of the Russian Federation of June 19, 2012 No. 383-P (OKUD 0401060). But the rules for filling out payments, 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 main requirements for how the payment order of 2017 should be filled out:

The payer status (101) denotes the person making the payment: "01" - legal entity, "02" - tax agent, "09" - individual entrepreneur, etc.
When listing tax payments, in the fields reserved for the INN (60) and KPP (102) of the recipient, indicate the details of the IFTS, and in the field "Recipient" (16) - the region, and in brackets - the name of the specific IFTS. You should especially carefully fill in the account number of the Federal Treasury (17) and the name of the recipient's bank (13) - in case of an error in these details, the tax or contribution is considered unpaid, and you will have to pay it again, besides, the IFTS will calculate late fees if the due date is already passed.
KBK (104) must be valid at the time of payment and correspond to the transferred tax, or contribution. Recall that from 01.01.2017, insurance premiums, with the exception of contributions for "injuries", should be transferred to the Inspectorate of the Federal Tax Service, therefore, the BCF for them has also changed.
The OKTMO code (105) is indicated at the place of residence of the individual entrepreneur, the location of the legal entity, or his property.
The basis (106) when paying current payments is designated as "TP", when filling out a payment order at the request of the IFTS in 2017, or the FSS - "TR", debt repayment - "ZD", debt under the verification act - "AP".
The period for which the insurance premium / tax is paid (107): upon the basis of "TP" and "ЗД" the reporting (tax) period is indicated, for "ТР" the date of the claim is indicated, and for "АП" - "0".
Payment type (110) - usually "0".

An example of filling in the fields of a payment order in 2017.

Filling out a payment order from April 25, 2017

The latest changes to the Rules entered into force on April 25, 2017 (order of the Ministry of Finance dated April 5, 2017 No. 58n). Consider what is new in the updated Instruction 107n when filling out payment orders in 2017:

The issue with the status of a taxpayer in field 101 of payments for the transfer of insurance premiums has been resolved. Since the beginning of 2017, the position of the Federal Tax Service has changed on this issue more than once, and now, finally, the tax authorities have decided - since April 25, 2017, in field 101 of the payment order, the following should be indicated:

code 01 - when the organization transfers contributions for employees,
code 09 - when an individual entrepreneur transfers contributions for employees, or for himself.

When transferring insurance premiums for "injuries" to the FSS and other budget payments not administered by the tax authorities, the code 08 is indicated in the payment field 101 of the organization and individual entrepreneur.

For example, for an individual entrepreneur paying for himself insurance premiums in 2017, filling out a payment order will be as follows:

For an organization that transfers insurance premiums for employees, the payment order of the 2017 filling sample will be as follows:

A new filling of payment orders in 2017 was approved for making payments to the budget for third parties. The opportunity to pay off tax and state duty arrears for other taxpayers has appeared since November 30, 2016, and since January 1, 2017, insurance premiums can be paid for others, except for "injuries" to the FSS.

From April 25, 2017, when making payments for other persons, the following rules for filling out a payment order in 2017 should be observed:

In the fields reserved for the TIN and KPP of the payer, the TIN and KPP of the person for whom the tax or insurance premium is being transferred is indicated. When paying for an individual who does not have a TIN, “0” is indicated instead.
The "payer" in the corresponding field indicates the one who transfers funds from his current account.
“Purpose of payment” - here you must first indicate the INN / KPP of the person who pays, and then, after the “//” sign, enter the taxpayer for whom you are paying.
The payer's status (field 101) is indicated according to the status of the person for whom the payment is made: 01 - legal entity, 09 - individual entrepreneur, 13 - individual.

Example. Payment for another organization (LLC "Alpha" for LLC "Yakor") transport tax - payment order (sample filling 2017):

Do not forget that in Moscow and in the Moscow region since February 2017, the details of bank accounts for paying taxes and contributions have changed.

In connection with the transfer of the administration of insurance premiums to the Federal Tax Service in 2017, the rules for filling out payment orders were changed. In particular, the payee's details have changed, the payer's status, which must be indicated in field 101, has been updated with the BCC.

In this post, we will find out how to fill out payment orders in 2019 and offer readers a sample payment order for insurance premiums in 2019.

Many entrepreneurs in Russia, in order not to waste time tracking changes in legislation, use a convenient online service. This means saving time, minimizing risks and ensuring the correctness of payments and reports.

Beneficiary details in the payment order for insurance premiums 2019

Starting in 2017, most of the contributions must be transferred not to funds, as in previous years, but to the Federal Tax Service. Only one type of contributions must be paid to the FSS: contributions from employees' salaries for compulsory insurance against industrial accidents and occupational diseases, as before. The remaining contributions are now payable to the Federal Tax Service. Namely:

contributions in a fixed amount for compulsory pension insurance of individual entrepreneur "for oneself";
contributions in a fixed amount for compulsory medical insurance of individual entrepreneurs "for oneself";
contributions from employees' salaries for compulsory health insurance;
contributions from employees' salaries for compulsory pension insurance;
contributions from employees' salaries for compulsory insurance for temporary disability and maternity.

Accordingly, for insurance premiums paid to the Federal Tax Service, it is necessary to indicate the details of the IFTS in which the individual entrepreneur (organization) is registered.

Field 16 - "Beneficiary" in the payment order for insurance premiums 2019

So, according to the letter of the Federal Tax Service dated 01.12.16 No. ЗН-4-1 / [email protected], in field 16 "Recipient" the abbreviated name of the Federal Treasury body must be indicated, and in brackets the abbreviated name tax office to which the payment is transferred. For example: “UFK in Moscow (IFTS of Russia No. 7 in Moscow).

Field 61, 103 - "INN", "KPP" in the payment order for insurance premiums in 2019

In fields 61 "TIN" and 103 "KPP", the TIN and the code of the reason for registering with the tax inspectorate must be indicated, as when paying taxes.

Field 101 - payer status in the payment order for insurance premiums in 2019

Perhaps the most incomprehensible issue in connection with the innovations was the status of the payer in the payment order, which must be indicated in field 101. Previously, field 101 in the payment order for payment of insurance premiums was filled in on the basis of Appendix No. 5 to the order of the Ministry of Finance of the Russian Federation No. 107n. However, the transfer of administration of contributions to the Federal Tax Service changed the status of the payer in relation to the recipient, which put the previously applied rules into question.

There is no official clarification on this topic at the time of publication of this material. On thematic forums on the Internet, accountants express three points of view, and which one is absolutely correct is still not clear. Only one thing saves the situation: even if the wrong payer's status is indicated in field 101, this will not lead to a loss of payment and subsequent arrears from the policyholder. FTS inspectors count payments, even if the payer status is incorrectly indicated.

So, we offer three points of view on the issue of filling in field 101 in the payment order for insurance premiums in 2019.

Status "14"

According to one opinion, the value of field 101 should be "14", meaning taxpayers making payments to individuals. And although this status has nothing to do with the policyholder, a number of IFTS managed to give official answers that the value of field 101 should be exactly "14".

Status "08"

According to another point of view, field 101 should contain the value "08", which was in effect in previous years and means individual entrepreneurs and organizations that transfer funds to pay insurance premiums and other payments to the budgetary system of the Russian Federation. It is noteworthy that Sberbank-Online accepts payment orders for the payment of insurance premiums with this payer status, rejecting payments with other payer statuses.

Status "09" and "01"

And finally, it has been suggested that individual entrepreneurs should indicate "09" in this field, and organizations - "01". This is the status of taxpayers-individual entrepreneurs and taxpayers-legal entities. This point of view is explained by the fact that the transfer of administration of insurance premiums to the Federal Tax Service turns policyholders into taxpayers. That is, the statuses "09" and "01" can now be applied to the payment of both taxes and insurance premiums. The correctness of this approach raises no less doubts than in previous cases, because the current version of the Tax Code of the Russian Federation itself divides the concepts of "payer of insurance contributions" and "taxpayer".

In all likelihood, an official clarification on this issue should appear in the near future. Therefore, we can advise not to rush to transfer insurance premiums.

Update 02/08/2017 - clarifications of the Inspectorate of the Federal Tax Service on the status of the payer

Some regional IFTS sent out clarifications to policyholders about filling out payment orders for paying insurance premiums in 2019. They, along with samples of filling out payment orders, are contained in the following document:

According to the document, the payer's status is indicated as follows:

Status 01 - indicated when paying insurance premiums by a legal entity;
Status 09 - indicated when paying insurance premiums by an individual entrepreneur;
Status 10 - indicated when paying insurance premiums by a notary in private practice;
Status 11 - indicated when paying insurance premiums by the lawyer who established the lawyer's office;
Status 12 - indicated when paying insurance premiums by the head of the peasant (farm) economy;
Status 13 - indicated when paying insurance premiums for employees by an individual (who is not an individual entrepreneur).

Field 104 - BCC in the payment order for insurance premiums in 2019

By order of the Ministry of Finance No. 230n for 2017, new KBK codes. Full list budget classification codes.

Please note that for insurance premiums (except for “injury” premiums), the first three digits of the BCF have changed, meaning the chief administrator of budget revenues. Due to the transfer of administration of insurance premiums to the Federal Tax Service, the first three digits of the BCF are now 182. In previous years, the first three digits of the BCF were 392.

KBK for insurance premiums for periods up to 2017

If in 2017 the insurance premiums accrued for earlier periods are transferred, the transitional BCCs must be indicated in the payment order. Their only difference is the numbers from 14th to 17th inclusive (income subspecies code). For example, in the BCK of compulsory health insurance contributions, the income subtype code is 1011. For contributions paid in 2017 for 2017, the income subtype code in the BCF data is 1013.

Transitional KBK insurance premiums for the convenience of the readers are collected in the table below:

Type of insurance premiums	"Transitional" KBK
Contributions to compulsory pension insurance of individual entrepreneur "for myself"	182 1 02 02140 061100 160
Contributions to compulsory pension insurance of individual entrepreneur "for myself" (from income over 300,000 rubles)	182 1 02 02140 061200 160
Contributions for compulsory health insurance for self-employed entrepreneurs	182 1 02 02103 081011 160
Compulsory employee pension insurance contributions at the basic rate	182 1 02 02010 061000 160
Compulsory health insurance contributions for employees	182 1 02 02101 081011 160
Contributions to compulsory social insurance in case of temporary incapacity for work and in connection with maternity	182 1 02 02090 071000 160

KBK of pension contributions of individual entrepreneur "for myself" in 2019

Separately, it is worth touching on the issue of payment by the KBK of pension contributions to individual entrepreneurs "for themselves" in 2019. The final amount of these contributions is determined by income individual entrepreneur... If it does not exceed 300,000 rubles, then contributions are paid in a fixed amount, depending on the size of the minimum wage established for January 1 of the year for which the contributions are paid. If the individual entrepreneur's income has exceeded 300,000 rubles, then one percent of the amount exceeding 300,000 rubles is added to the above contribution in a fixed amount.

To pay these contributions in 2018 for the periods up to 12/31/2016, there are two separate BCCs. For the payment of these two contributions for periods after 01/01/2017, one CSC is applied. See the table below for details.

More information about the calculation of insurance premiums for individual entrepreneurs.

Changes in the BCF for pension contributions at an additional tariff in 2019

According to general rule(Clauses 1, 2, Art. 428 of the Tax Code of the Russian Federation), the additional rate of pension contributions for workers working in hazardous jobs is, depending on the type of work, from 6% to 9%. But, according to paragraph 3 of Art. 428 of the Tax Code of the Russian Federation, if the special assessment carried out by the employer established other classes of working conditions, other additional tariffs are applied - from 0% to 8%.

In previous years, the payment of premiums on additional tariffs was made at one of the two BSC, the choice of which did not depend on whether a special assessment was carried out. One KBK was used to pay insurance premiums for workers employed in jobs, the types of which are specified in paragraph 1 of Part 1 of Art. 30 ФЗ № 400-ФЗ, another - for payment for workers employed in jobs, the types of which are listed in paragraphs. 2-18 h. 1 tbsp. 30 FZ No. 400-FZ.

For payment of contributions at additional rates, starting from 2017, four BCCs are applied. Now the KBK must be selected not only depending on the type of work, but also on the fact of the special appraisal. The BCC of such contributions are shown in the table below:

Other fields of payment order for insurance premiums in 2019

In field 106 "Basis of payment"- to pay insurance premiums in 2019 for the periods of 2019, the value “ TP».

In field 107 "Period"- to pay monthly insurance premiums in 2019, the following construction is used: “ MS.XX.2019», Where XX is the month for which the insurance premiums are paid. For example, when paying insurance premiums for January, field 107 is set to "MS.01.2019".

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