It's not enough to have money current account and the desire to translate them. It is important to know exactly how to give an order about this.

It's good to be a physicist. E will always be equal to mc² - understood once, which means you will always understand. Unfortunately, the same cannot be said about accounting skills. At least in Russia. There was one rule, then there was another rule... If you mixed up the rules, you get a fine. But today we will protect you from mistakes in another area that is important for accountants.

Should I start this article by defining what a payment order is and listing the times when you will need to fill it out correctly? It’s unlikely - after all, you are already professionals and know all this very well. However, just in case, let’s look briefly at it in case someone needs it.

A payment order is a document that you submit to the bank when you need to transfer money somewhere from your current account, including when paying taxes. You should be careful and comply established form when filling out payment slips, because otherwise the payment may be considered unclear or completely lost.

Do you need this? I also think it’s not necessary. So, let's figure it out.

Instructions for filling out a payment form in 2017

Field No. 3 - payment order number

Maximum six digits. Start counting with the new year, numbering consecutively - with one exception. If the number has more than three digits, the last three should under no circumstances be zeros. That is, the number 999, for example, will immediately be followed by 1001.

Field No. 4 - date

Just the date the order was drawn up, presented in the format DD.MM.YYYY.

Field No. 5 - type of payment

This field is only completed if payment is in progress through the client-bank system. Its meaning in this case is “electronic”. In other options, the field remains empty.

Field No. 6 - amount in words

There is a subtlety here. The number of rubles is indeed written in words, but the number of kopecks is written in numbers. The words “rubles” and “kopecks” are not abbreviated. And the entire structure is written with a capital letter. Examples: “One thousand two hundred and thirty-four rubles 56 kopecks” or “Seven thousand eight hundred and ninety rubles” if the kopecks are zero.

Field No. 7 - amount

There is a subtlety here too. A dash is placed between rubles and kopecks, but if kopecks are not expected, an equal sign is placed after the number of rubles. Examples: "1234-56" and "7890=".

Field No. 8 - payer

The name of the company - can be either full or abbreviated - and its address. Please note that “//” signs must be placed before the beginning and after the end of the address.

Field No. 9 - account number

Payer's account number - everything is simple here.

Field No. 10 - payer bank

Field No. 11 - BIC

Here indicate the BIC of the payer's bank.

Field No. 12 - account number

Correspondent account number of the payer's bank.

Field No. 13 - beneficiary bank

In this field you should indicate not only the full name of the bank, but also the city in which it is located.

Field No. 14 - BIC

Here indicate the BIC of the recipient's bank.

Field No. 15 - account number

Correspondent account number of the recipient's bank. If the recipient is served by the Bank of Russia itself, then the field is simply not filled in.

Field No. 16 - recipient

• For an organization or bank - full/abbreviated name.
• For an individual - full name and tax identification number (if any).
• For individual entrepreneurs - full name and legal status.
• When paying taxes - the abbreviated name of the Federal Treasury body and the name of a specific inspection, branch of the Pension Fund of Russia or the Social Insurance Fund in brackets.

Field No. 17 - account number

Recipient's account number.

Field No. 18 - type of operation

Operation type code. For payment orders this code is “01”.

Field No. 19 - payment term

Not filled out by the company.

Field No. 20 - purpose of payment

Not filled out by the company

Field No. 21 - order of payment

Select the required number:

1. payments under writs of execution satisfying claims for compensation for harm to life or for alimony;
2. payments under executive documents relating to remuneration of employees and remuneration for the results of intellectual activity;
3. payments of arrears of wages and benefits made without a court decision on the company’s own initiative, payment of wages according to employment contracts, payment of debts and penalties for taxes, fees and contributions;
4. payments under all other executive documents;
5. all other types of payments.

Field No. 22 - UIN code

Unique accrual identifier - in the vast majority of cases, “0” is entered in this field. The only exception is if the inspectorate indicated the UIN for this payment in the tax payment request. After the 20- or 25-digit numeric code you need to put the sign “///”.

Field No. 23 - reserve field

It should be filled out in those rare cases that are specifically specified in the regulations of the Bank of Russia.

Field No. 24 - purpose of payment

Additional information that may help identify the payment. For example, the numbers of the executive documents on the basis of which the payment is made, their names, the dates of issue, the payment deadlines indicated in them.

Field No. 43 - place of printing

If entity has officially abandoned the seal, the inscription “b/p” made with a pen is left in this field.

Field No. 44 - signature place

Signatures may only be used by those persons listed in bank card.

Field No. 45 - field for bank marks

You shouldn't worry about this field.

Field No. 60 - Payer’s Taxpayer Identification Number

Field No. 61 - recipient's TIN

Please note that the first two characters of the Taxpayer Identification Number (TIN) in this field cannot be zeros.

Field No. 101 - payer status

When paying taxes on business income, “01” is indicated, for taxes you remit as tax agent- “02”, when paying contributions - “08”.

Field No. 102 - Payer checkpoint

Field No. 103 - Recipient's checkpoint

Please note that the first two checkpoint characters in this field cannot be zeros.

Field No. 104 - KBK

20 characters of approved code budget classification payment. Please note that all code characters cannot be zeros at the same time.

Field No. 105 - OKTMO

OKTMO code indicating the municipality or locality in which the payment is made.

Field No. 106 - two-letter payment basis code

For example, “TP” for payment current taxes and "TR" for redemption tax debt at the request of the inspectorate.

Field No. 107 - tax payment period

This field must contain ten characters. The first two characters indicate the frequency of the tax levied: “MS” for monthly payments, “KV” for quarterly, “PL” for semi-annual and “GD” for annual. The third character is a dot separator.

The fourth and fifth digits are the period number. “01”-“12” for “MS”, “01”-“04” for “HF”, “01” or “02” for “PL” and “00” for “GD”. The sixth character is again a dot separator.

And finally, the last four digits indicate the year for which the tax is paid.

Field No. 108 - Federal Tax Service requirement number

If you pay additional tax on special requirement Federal Tax Service Inspectorate, please indicate the number of this requirement in this field. If not, just put “0”.

Field No. 109 - date of signing of the declaration

Date of signing the tax return. If the declaration has not yet been submitted, enter “0” in this field. If tax is due on demand, please indicate the date of the request.

Field No. 110 - payment type

You don’t have to fill in this field - inspectors must determine the type of payment according to the BCC themselves.

Download the payment order form for free

Great. Now you are ready to confidently fill out an up-to-date payment order without errors. Just a small matter - you need a form. You can download this form right here.

We have repeatedly asked accountants and businessmen who do their own accounting about how it is more convenient for them to receive reporting forms. It turned out that the most preferable option is by email. Because this way the form cannot be lost in a pile of documents on the computer, and at the same time it is accessible from any device.

Payment order in 2018-2019 - you will see a sample of this document in this article. What is its form, by what rules is it filled out, were there any Lately changes? Let's look at how to fill out a payment order in 2018-2019.

Payment order form in 2018-2019 (download form)

A payment order is a form according to OKUD 0401060. It is contained in Appendices 2 and 3 to the Bank of Russia Regulation “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 fundamentally.

Filling out a payment order in 2018-2019

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

• regulation No. 383-P;
• by order of the Ministry of Finance of Russia “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments in budget system Russian Federation» dated November 12, 2013 No. 107n - when preparing payments for taxes, fees and contributions.

Let's imagine a small step by step instructions. In this case, we will focus on filling out the details of a paper order, although at present few people make payments simply on a form. As a rule, special tools are used for this accounting programs, and for electronic payments - software of the “Bank-Client” type.

Step 1. Indicate the number and date of the payment.

Payment orders are numbered in chronological order. The number must be non-zero and contain no more than 6 characters. The date in a paper document is given 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 meaning “Urgent”, “Telegraph”, “Mail”. A different value or its absence is 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 established 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. The typical payer may find the following useful:

• 01 - taxpayer (payer of fees) - legal entity;
• 02 - tax agent;
• 06 - participant foreign economic activity- entity;
• 08 - payer - a legal entity (individual entrepreneur) transferring funds for payment of insurance premiums and other payments to the budget system of the Russian Federation;
• 09 - taxpayer (payer of fees) - individual entrepreneur;
• 10 - taxpayer (payer of fees) - a notary engaged in private practice;
• 11 - taxpayer (payer of fees) - lawyer who established a law office;
• 12 - taxpayer (payer of fees) - head of a peasant (farm) enterprise;
• 13 - taxpayer (payer of fees) - another individual (bank client (account holder));
• 14 - taxpayer making payments individuals;
• 16 - participant in foreign economic activity - an individual;
• 17 - participant in foreign economic activity - individual entrepreneur;
• 18 - a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties;
• 19 - organizations and their branches (hereinafter referred to as organizations) that have drawn up an order for the transfer of funds withheld from wages(income) of a debtor - an individual to repay debt on payments to the budget system of the Russian Federation on the basis executive document sent to the organization in the prescribed manner;
• 21 - responsible participant in the consolidated group of taxpayers;
• 22 - participant of a consolidated group of taxpayers;
• 24 - payer - an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation;
• 25 - guarantor banks that have drawn up an order for the transfer of funds to the budget system of the Russian Federation upon the return of the amount 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 transactions of sale of excisable goods for limits of the territory of the Russian Federation, and excise taxes on alcohol and (or) excisable alcohol-containing products;
• 26 - founders (participants) of the debtor, owners of the debtor’s property - unitary enterprise or third parties who have drawn up an order to transfer funds to repay claims against the debtor for payment mandatory payments included in the register of creditors' claims during the procedures applied in a bankruptcy case;
• 27 — credit organizations or their branches that have drawn up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation;
• 28 - participant in foreign economic activity - recipient of international mail.

Read more about payer status in this material .

Step 4. Specify the payment amount.

The amount of the paid amount in the payment order is given in numbers and 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 kopecks may not be indicated.

In the amount of numbers, rubles are separated from kopecks by a “-” sign. If the payment is without kopecks, put an “=” sign 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 the electronic order, the payment amount is indicated in numbers in the format established by the bank.

Step 5. Fill in the payer's details.

• TIN and checkpoint;
• 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 details are already entered into the program, so you do not have to fill them out. At the same time, if you, for example, have several current accounts, make sure to indicate the one from which you were going to transfer money.

Step 6. Fill in the recipient's details.

They are the same as those of the payer:

• TIN and checkpoint;
• Name;
• account details.

If a payment order for the payment of taxes is filled out, then the corresponding UFK is indicated as the recipient, and next to it in brackets is the name of the revenue administrator (inspectorate or fund). Payment details can be obtained from the Federal Tax Service or the fund.

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

Step 7. We provide additional codes and ciphers.

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

• Type of operation. The payment order is assigned code 01.
• Sequence of payment. Payments to counterparties and for self-payment of taxes, fees, and contributions have the 5th priority.
• Code. For current tax and non-tax payments, you need to enter 0. If the payment is made according to a document that contains the UIP ( unique identificator payment), a 20-digit UIP code is entered.

Step 8. Specify payment information.

If the payment is not tax, everything is simple. In field 24 you must indicate the basis on which the payment is made. This may be the number of the contract, account, etc. Information about VAT (rate, tax amount) is also provided here or a note is made: “VAT is not subject to.”

In tax payments, you additionally need to fill out 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 July 1, 2013 No. 65n.

Read about the currently used BCCs in this article .

Next comes the OKTMO code in accordance with All-Russian classifier territories municipalities (approved by order Rosstandart dated June 14, 2013 No. 159-ST). It must match the OKTMO in the declaration for the relevant tax.

The next cell indicates the two-digit code of the payment basis. The main codes are as follows:

• TP - payments of the current year;
• ZD - voluntary repayment of debt for expired tax, settlement (reporting) periods in the absence of a requirement tax authority on payment of taxes (fees);
• TR - repayment of debt at the request of the tax authority to pay taxes (fees);
• AP - repayment of debt according to the inspection report.

Next field − taxable period. The format XX.XX.XXXX indicates either the frequency of payment of the tax payment or the specific date of its payment. The frequency can be monthly (MS), quarterly (QU), semi-annually (SL) or annual (YA).

Samples of filling out the tax period indicator:

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

Field 110 “Payment type” is not filled in.

Step 9. Sign the payment order.

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

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 ICS LLC needs to pay personal income tax for September 2018 in the amount of 22,340 rubles.

Read about the deadlines established for paying personal income tax on wages in the material “When to transfer income tax from salary?” .

The specific features of the order will be:

• payer status - code 02, since the payer organization is a tax agent;
• KBK for personal income tax - 18210102010011000110;
• the basis of the payment is the TP code, since this is a 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.

Results

The fields of the payment order 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. At tax payments V payment order fields 104-109 are additionally filled in.

Since 2017 insurance premiums, with the exception of contributions “for injuries”, are paid to the Federal Tax Service. In this regard, the number of questions regarding the procedure for filling out payment orders for the payment of contributions has increased.

Payment order: insurance premiums in 2017 to the Federal Tax Service

What changes did the payment order for insurance premiums undergo in 2017? Firstly, the payee has changed - now it is not off-budget fund, A tax office.

Secondly, new BCCs for insurance premiums have been approved. Moreover, when paying contributions for periods that expired before 01/01/2017, you need to use one BCC, and for periods starting from 01/01/2017 - others. You can find the current BCCs for insurance premiums in.

Thirdly, in some regions, bank details have changed. Thus, from 02/06/2017, the details for transferring taxes and contributions in Moscow and the Moscow region have changed (Letter of the Federal Tax Service dated 07.11.16 No. ZN-4-1/21026, Federal Tax Service Information).

Filling out the fields of the payment order for insurance premiums to the Federal Tax Service

In the fields of payment orders for payment of insurance premiums to the Federal Tax Service, the following information is indicated:

Payment field name (field number)	Payment of contributions to the Federal Tax Service (contributions to compulsory health insurance, compulsory medical insurance, VNiM)
Payer status (101)	“01” - if contributions are paid by a legal entity/its OP; “09” - if contributions are paid by an individual entrepreneur (this status is indicated by an individual entrepreneur regardless of whether he pays contributions as an employer or transfers contributions for himself). The Federal Tax Service and the Central Bank of the Russian Federation decided that when paying contributions it is necessary to indicate precisely these statuses (Letter of the Federal Tax Service dated 02/03/2017 No. ZN-4-1/1931@)
Payer INN (60)	TIN of the organization/entrepreneur
Payer checkpoint (102)	— KPP assigned to the Federal Tax Service Inspectorate to which contributions will be paid if they are paid by a legal entity/its OP; — “0” — if contributions are paid by individual entrepreneurs
Payer (8)	Short name of the organization/SP, full name. entrepreneur
Recipient's TIN (61)	TIN of the Federal Tax Service to which contributions are paid
Recipient checkpoint (103)	Checkpoint of the Federal Tax Service to which contributions are paid
Recipient (16)	UFK by _____ (name of the region in which contributions are paid), and the specific Federal Tax Service Inspectorate is indicated in brackets. For example, “UFK for Moscow (Inspectorate of the Federal Tax Service of Russia No. 14 for Moscow)”
Payment order (21)	5
KBK (104)	Budget classification code corresponding to the contribution paid and the period for which the contribution is paid
OKTMO (105)	— OKTMO code at the location of the organization/EP, if contributions are paid by a legal entity/its EP — OKTMO code at the place of residence of the individual entrepreneur, if the contributions are paid by the individual entrepreneur
Reason for payment (106)	This field specifies one of the following values: “TP” - upon payment of the contribution for the current period; "ZD" - when voluntary repayment arrears of contributions; “TR” - when repaying the debt at the request of the Federal Tax Service; “AP” - when repaying the debt according to the inspection report (before issuing a claim)
Period for which the contribution is paid (107)	If field 106 contains “TP”/“ZD”, then the frequency of payment of the contribution is indicated in one of the following formats: - for monthly payments: “MS.XX.YYYY”, where XX is the month number (from 01 to 12), and YYYY is the year for which the payment is made (for example, when paying contributions to compulsory pension insurance from payments to employees for March 2017. you need to enter “MS.03.2017”); - for annual payments: “GD.00.YYYY”, where YYYY is the year for which the contribution is paid (for example, when paying a contribution for yourself for 2017, the individual entrepreneur will need to put “GD.00.2017”). If field 106 contains “TR”, then field 107 reflects the date of the request. If field 106 is “AP”, then field 107 is “0”
Document number (108)	If field 106 contains “TP”/“ZD”, then field 108 contains “0”. If field 106 contains “TR”, then field 108 reflects the number tax requirement about payment. If field 106 contains “AP”, then field 108 indicates the number of the decision made based on the results of the audit
Document date (109)	If in field 106 there is “TP”, then in field 109 the date of signing the calculation of contributions is entered. But, as a rule, at the time of payment the calculation has not yet been submitted, so payers put “0”. If field 106 contains “ZD”, then field 109 contains “0”. If field 106 contains “TR”, then field 109 reflects the date of the payment request. If field 106 contains “AP”, then field 108 indicates the date of the post-verification decision
Payment type (110)	“0” or UIN, if available
Payment purpose (24)	Brief explanation of the payment, e.g. "Insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity (for March 2017)" Also in this field, the payer of contributions can indicate his registration number in the Pension Fund, but this is not necessary.

Insurance premiums 2017: sample payment order

You can also find a sample payment order for contributions “for injuries” in our.

Soon to pay dues for January. We have already prepared payment slips with current details and comments on how to fill them out. Please note that you need to change the KBK again, even if December dues you paid in January. There was an in-between. Now we change it to permanent.

Status of a contribution payer - no options now?

This week we finally got official clarification, jointly from the Federal Tax Service and funds, regarding the “payer status” field in contribution payments:

• “14” - when paying contributions for employees;
• “09” - individual entrepreneur with contributions for himself;
• “10”, “11” and “12” - statuses for contributions of other self-employed: notary, lawyer, head of peasant farm, respectively.

However, it seems that the problem will not end there. Why? Find out in our group in VK.

If you declare a deduction for one invoice in parts, the amount of the deduction in the purchase book and VAT return, of course, must be shown in part. But the cost of GWS must be indicated in full each time - from the final line of column 9 of the invoice. The mistake is to divide it into parts. This is what the tax authorities are looking for.

The seller numbers the invoices anew every month. Is there a risk for the deduction?

6-NDFL: for annual bonuses - special rules

The main feature here is the date of receipt of income. For an annual bonus, this is the last day of the month on which the bonus order is dated. The Federal Tax Service thinks so. See an example of filling out calculation lines.

How not to fine for non-payment of personal income tax

Having received 6-NDFL, the tax authorities saw that you had arrears or were late in paying taxes. They are obliged to formalize the results of the KNI according to all the rules - draw up a report, review the materials. And only after that impose a fine. The fact that non-payment or violation of deadlines can be seen from the budget settlement card is the basis for a fine. This is only a reason for making a claim for arrears.

Vacation - business trip - vacation again: the Ministry of Finance requires taxes

If an employee is recalled on a business trip from vacation, the “vacation - business trip” route will not require extra taxes: the ticket can be taken into account for profit, and there is no need to withhold income tax. The second part of the journey is another matter. Travel of an employee from a business trip back to the place of vacation officials

And now she administers insurance premiums. In this regard, many details in the contribution payment have changed - KBK, recipient, etc. For the most part, incorrectly filling out a document does not result in any sanctions for the paying company. Well, one more thing - the Federal Tax Service will distribute the funds correctly, because... The automatic accounting system itself will forward erroneous columns. 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 fields are filled in incorrectly. Mainly standardization software banks is carried out on 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 to avoid getting into trouble and make the payment on time, you need to know exactly how the Ministry of Finance recommends filling out the fields of the payment order for social contributions.

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

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

FILES 1 file

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

The payment form in the Social Insurance Fund and the field data have not changed since 2016. In this article, we will consider only the payment terms for contributions to the Federal Tax Service and describe what to enter and where. The rules for filling out payment orders, as well as forms for “manual” delivery, are contained in Order of the Ministry of Finance of the Russian Federation No. 107n dated November 12, 2013 “On approval of the rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation.”

Let's go through all the fields:

About the recipient
16	Recipient	UFK for the subject of the Russian Federation, Federal Tax Service for registration
61	Recipient's TIN	You can find information on the Federal Tax Service portal
103	Recipient's checkpoint
13 – 15, 17	Recipient's bank details
About the payer
8	Payer's name
9, 10 – 12	Payer's bank details
43	The payer's stamp is optional if the organization does not have a stamp	If the payment is submitted electronically through the 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 checkpoint	parent organization or standalone, depending on who pays
105	OKTMO payer	It is a mistaken opinion that when the contribution is “moved” 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	Payment number assigned by the payer	Numbering begins either every day or continues throughout the month.
4, 62, 71	Dates, preparation of clauses, receipts at the bank, execution	Usually done in one day
5	Type/form of payment - urgently, by mail, etc.	You don’t have to enter it if the payment is made through the client bank
6, 7	Transfer amount in words and in digital format
18	Type of operation	Transfer of funds by order - code 01
19, 20 and 23	Without a bank requirement, fields must be left blank
21	Payment order
22	Intended to indicate the UIN code	is set to “0”, except in cases where the Federal Tax Service indicates a specific UIN in the payment request
24	Detailed purpose of payment - what, where, how much, for what period
104	KBK payment	New BCCs for contributions are contained in the order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n
106	Basis (period) of payment	TP – current payments for this year, ZD – payment of debt
107	The period for which contributions are transferred is indicated - month, quarter, year.
108	For social contributions sent on time, enter “0”
109, 110	Field values ​​for contributions = "0"

Recipient details in the payment order for insurance premiums

From 2017, contributions must be transferred to:

Features of filling out fields in a payment order

Recipient of contributions - field 16

How to correctly register the recipient of contributions Tax service explained in letter No. ZN-4-1/22860@ back on 12/01/2016. This information is included in the fields:

• 16 - “Recipient”,
• 61 - “TIN”,
• 103 - "Checkpoint".

In field 16, the recipient of contributions should be “your” tax office, the one with which the organization is registered. But cash are transferred not to the Federal Tax Service itself, but to Federal Treasury. For the convenience of “separating them”, after indicating a specific body of the Federal Criminal Code, it is necessary to briefly name the inspection in brackets.

If you pay in the capital of the Russian Federation, then the entry will be as follows: “UFK for Moscow (Inspectorate of the Federal Tax Service of Russia No. 16 for Moscow).”

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

Payer status – field 101

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

At the end of 2016 and the beginning of this year, in the general confusion with payments, the Federal Tax Service (jointly with Pension Fund funds and the Social Insurance Fund by letter dated January 26, 2017 No. BS-4–11/1304@/NP-30–26/947/02-11-10/06–308-P) invited payers with employees to indicate code 14 in field 101 – “a taxpayer making payments to individuals.” However, banks refused to accept such clauses, citing inconsistency with the law. And, really:

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

In order for the processing program to begin to distinguish taxes from fees under status 14, the Central Bank needs to finalize it. This will happen no earlier than the summer of 2017.

The Federal Tax Service explained in letter No. ZN-4–1/1931 what to indicate in payments before on 02/03/17. So, in field 101 you must write the following payer statuses:

• if contributions are transferred by a legal entity, payer status 01 must be indicated;
• Individual entrepreneur for himself and for his employees - status 09
• tax agent - 02
• private notary - 10;
• lawyer - 11;
• chapter peasant farm - 12.
• an individual transferring contributions for employees - 13,
• payer's representative - 28.

Budget classification code - field 104

Since the Federal Tax Service now accepts contributions, the code of the chief administrator of budget revenues has changed in the KBK accordingly. KGA - the first three digits in the KBK, for the tax office - 182. In a letter dated 12/01/16 No. ZN-4-1/22860@, tax officials explained that erroneous application of the 2016 KBK can lead to:

1. to incorrect transfer of money;
2. to the bank’s refusal to carry out the transaction under the p/p.

Changes to the legislation were made by order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n. This document must be used as a guide when selecting and writing the BCC for contributions.

Transitional BCCs for transferring contributions for past periods

If an organization has not paid contributions for 2016 and for earlier periods, then naturally it must be paid not to the funds, but to its Federal Tax Service. But not by new KBK, but according to transitional ones, provided specifically so that the money is correctly “understood” and taken into account in the budget.

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

BCC for contributions at the additional OPS tariff

The changes also affected the KBK for the pension additional tariff for “harmful” work. In 2016 year KBK additional tariffs differed according to the work performed, or more precisely, according to the assignment of the work to 1 or 2 lists specified in Art. 30 Federal Law “On Insurance Pensions”. The amounts of contributions depending on the list were set at 6% and 9%. At the same time, the results of the labor assessment carried out for some jobs greatly influenced the size of the final contribution, but did not affect the figures in the BCC.

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

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

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

Codes for pension contributions “for yourself”

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

Previously there were 2 codes:

1. for income up to 300 thousand rubles - a certain amount,
2. 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 are premiums paid? individual entrepreneur for income received in previous periods up to 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 excess
Transition codes	182 1 02 02140 06 1100 160	182 1 02 02140 06 1200 160
KBK on pension contribution for income from 01/01/2017	182 1 02 02140 06 1110 160

Almost all companies send money orders through the client-bank and, accordingly, generate a document through special programs. If you are submitting a paper payment, then double-check everything carefully so as not to travel half a day from the office to the bank and back and not miss the due date for paying the fees.