Changes were made by Order of the Ministry of Finance of Russia dated 05.04.2017 No. 58n. Current procedure For filling out payment orders, see.
According to the procedure established by the Ministry of Finance of Russia (Appendix No. 5 to the Order), there is no unambiguous answer to the question of which code to indicate in field 101. There were three options for filling in the media:
- "01" - "taxpayer (payer of fees) - legal entity" by analogy with the payment of taxes and fees ";
- "08" - "payer - a legal entity (individual entrepreneur, a notary engaged in private practice, a lawyer who established a lawyer's office, the head of a peasant (farm) economy), performing the translation Money in payment of insurance premiums and other payments in budget system RF ";
- "14" - "taxpayer making payments to individuals".
Easily and quickly form payment orders in the Kontur.Extern Internet reporting system for claims for payment of taxes, fees and contributions:
- After receiving the request, notify the Federal Tax Service of this by clicking on the button "Send a receipt to the Federal Tax Service".
- Click on the "Create payment order" link and enter the name of your bank and current account, the rest of the data from the request will be filled in by the system itself.
- Select the type of debt to make a payment and, if necessary, change the amount of the payment.
- Create a payment order in Word format and print or download a special text file in order to upload it to the Internet bank later.
In addition to the procedure for filling out a payment order, other issues were considered in the letter to the Federal Tax Service, the Pension Fund of the Russian Federation and the FSS. Among them:
- terms of payment of insurance premiums;
- reporting forms (primary and revised);
- transfer of the balance of settlements and provision of certificates on the status of settlements for insurance premiums;
- transfer of decisions from the FIU and FSS to the Federal Tax Service.
If you have already paid contributions to the Federal Tax Service and indicated the code "01" or "08", this does not mean that the payment will certainly be "lost", and the policyholder will have arrears. In practice, inspectors set off payments with the correct specified, even if they contain the “wrong” payer status. To prevent all possible questions from the tax authorities, clarify your payment in accordance with clause 7 of Art. Tax Code of the Russian Federation.
All insurance premiums are paid using a document such as a payment order, the execution of which differs depending on the type of insurance and the status of the applicant. In 2019, this kind of payment underwent a number of innovations that changed the process of filling out the form itself.
So, if by the end of 2019 the recipients on the instructions were private funds - the FSS and the Pension Fund of the Russian Federation, then from the beginning of this year, almost all payments are sent to the Federal Tax Authority. The column regarding the status of the payer has also changed, which is important to take into account when sending a contribution, otherwise the recipient may not accept the funds.
The new status of the payer in the payment order in 2019 has not yet been determined to the end, so a lot of disputes and misunderstandings are developing around it. What exactly is now worth writing in the column about the status of the sender of funds? What happens in case of an incorrectly specified status? And what changes in the payment document should you still know about?
New procedure for payment of insurance premiums
Since January 2019, some changes have been made to the process for issuing an order for sending insurance premiums. So, if until the end of last year the recipients of contributions were the FSS and the Pension Fund of the Russian Federation, now the insurance funds are sent to the Federal Tax Service.
All types of contributions are sent to the FTS, with the exception of workplace injury insurance. This type of insurance is still directed to private funds with which this or that organization or individual entrepreneur cooperates.
These contributions include:
- necessarily pension insurance Individual entrepreneurs and individuals;
- OMS nat. individuals and individual entrepreneurs;
- temporary disability insurance premiums.
The changes in the recipient column are not the only innovations introduced this year. The KBK codes were updated, and the legal addresses of some banking institutions were changed, which must be taken into account when filling out the document.
In addition, in the payment order, the details of the sender of the payment have changed, so when filling out the form for sending insurance funds, you need to be especially careful.
It is only necessary to issue a payment order according to the new rules if the payment is made for a period starting from January 2019. If the money is transferred for the previous unpaid period, for example, if there is a debt for last year, then you need to fill out the documentation in the old way.
However, when sending funds that should have been deposited before December 2019, you need to be careful when filling out the column about the address of the credit institution and its name. The fact is that some banking organizations have changed their details and, regardless of the period for which the payment is made, the address must be specified with a new one.
Document form
Payment of insurance premiums is carried out by filling out a special order form. This type of document has a form established by law, therefore, it is necessary to make all tax and insurance payments only with its help.
The payment order is filled in by the following persons:
A document for making such payments consists of several forms, which have more than fifty points, therefore, when filling it out, payers make many mistakes, which is most often manifested by confusion in the columns regarding the details of the recipient and the sender.
The form is filled out in accordance with the coding of payments established by the tax authority. It is important to remember that all CSCs that were valid prior to 2019 are outdated and no longer apply. An exception is the submission of the installment for the previous unpaid period (up to December 2019).
In the current year, changes were made to the forms regarding the recipient, sender, tax codes and details of credit institutions. The rest of the columns remain the same, so they are filled in the old fashioned way.
As for the status of the payer, these details are entered in field 101. To determine the sender of the contribution, there are several types of coding, consisting of two digits, with the help of which the IFTS determines who sent the funds and what type of payment the money transfer belongs to.
The need to determine the status of the sender arises only when the tax transfer is being processed, insurance premium and other mandatory payments established by the legislation of the Russian Federation. At money order, made in favor of the counterparty, there is no need to fill in column 101.
How to fill
The basic rules for drawing up a payment insurance and tax order are established and approved by the Order of the Ministry of Finance of Russia of 2013. Despite the fact that many changes have been made to the document itself over a long period, the filling process still remains the same.
The only thing worth paying attention to when drawing up a document is, starting this year, to pay mandatory types of contributions instead of physical. persons can now mediators, which include:
- organizations and enterprises;
- other individuals.
Regardless of who will fill out the payment document, the rules for filling out the form remain the same.
Payer's status in a payment order in 2019
From 2013 to the end of 2019, a single list of payment codes was drawn up and agreed upon, which determine who exactly the sender is:
Based on the list provided above, it can be seen that now all insurance payments in the document are marked with 08 numbering.
The payer's status in a payment order in 2019 was subject to drastic changes. Now encodings for payment compulsory insurance much bigger. On the one hand, this helps the Inspectorate of the Federal Tax Service to determine the exact status of the sender, and on the other hand, it provokes confusion when filling out the form, especially if the payer is not very knowledgeable in this matter.
Most often, misunderstandings arise when filling out the form to pay for the transfer under the compulsory pension and honey. insurance. The fact is that this type of payments, starting from the current year, is processed in the same way as tax transfers. Accordingly, the coding of payments coincides - "01" for both compulsory medical insurance, GPT, and tax collection. The only difference is the KBK number and the purpose of the contribution itself.
In addition, this year, such additional statuses of senders of funds have appeared, such as transfers of insurance payments for other people, that is, money is sent by third parties. So, for example, if the form is drawn up by the accounting department of the organization, then it is necessary to enter the code "29" in the appropriate column, and for simple physical. persons - "30".
For individual entrepreneurs
In accordance with the changes that have taken place, all Individual Entrepreneurs after the innovations that took place at the beginning of the year, in order to pay mandatory insurance transfers, must indicate the status of the sender with the coding:
If an individual entrepreneur acts as a tax agent and pays personal income tax for his employees, then the code "02" must be indicated in the payment order in the status. It was used before innovations and is not obsolete to this day.
Field 101
The information in field 101 is filled in in accordance with the status of the sender of funds, which is determined based on special numbering.
A detailed list of codes required when filling out a payment order in 2019:
| Code | Decryption |
| 01 | A legal entity that is a payer of HE |
| 02 | Tax agent |
| 06 | Yur. person whose work is related to the external economy |
| 08 | Individual entrepreneur or organization transferring the EP to the budget of the Russian Federation |
| 10 | Taxpayer in private practice (notary) |
| 11 | Lawyer who opened his own law office |
| 12 | Chapter farms |
| 13 | Other physical person with a bank account |
| 14 | The payer who makes the payment of wages to individuals. persons |
| 16 | Participant foreign economic activity natural person |
| 17 | Individual entrepreneur is a participant in foreign economics. activities |
| 18 | The person making the customs payment, but not being the declarant |
| 19 | Enterprises and organizations withholding funds from wages employees to pay off insurance debts |
| 21 | Head of the Consolidated Taxpayers Group |
| 22 | Simple member of a consolidated group of taxpayers |
| 24 | Phys. person transferring other obligatory contributions |
| 26 | The founders of the debtor or people who have rights to his property, who issued an order to transfer funds to pay off the accumulated debt |
| 27 | Banking organizations and their branches responsible for drawing up a form for money transfer |
| 28 | Authorized or legal representative of the taxpayer |
| 29 | Other organizations |
| 30 | Other individuals |
New KBK
If everything is less clear with the coding of the payer's status, then confusion often arises in the changed BCC numbers. It is important to remember that for all payments made for the period of 2019, new BCCs were installed, so the use of old ones is simply unacceptable. If contributions are paid for last year's debts, then the old tax codes should be used.
Examples of the main BCCs when paying an insurance premium for the past and current period:
As can be seen from the above table, the BCF before the changes was indicated by the numbers 392, after the innovations, the numbering changed - 182. The exception is the transfer of insurance premiums for occupational diseases and accidents at work. This type of payments is transferred to private funds, so the BCC for them has not changed.
If there are errors
After the changes affecting the status of the payer, cases with the indication of the wrong coding in the payment order began to increase. What is the risk of making such a mistake? First, it should be immediately clarified that regardless of the correctness of the specified data in column 101, tax office it still accepts payment, but where exactly the funds will be distributed remains open to question.
So, for example, if one accountant, when drawing up an order, indicates the code 08, and the other 01, then there is a high probability that the tax authorities will regard this as an error. In this case, a debt may arise for insurance premiums, since for payments in which different statuses are indicated, the FTS distributes funds to separate personal accounts.
Payer status under code 08 can be accepted as not insurance premiums, but other mandatory payments. Because of this, overpayment will be observed on the last of them, and on the first, debt will begin to accumulate.
In order to avoid confusion and avoid debts in insurance premiums, after completing the payment document, you should write and send to the tax service a statement that specifies the purpose of the payment, attaching a copy of the prepared order.
In field 101 Payer status, the organization puts the code 01 if it is a taxpayer. If he transfers tax as a tax agent, code 02 must be entered.
Taxpayers - individual entrepreneurs put code 09 in the field (Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n), for example, when paying the minimum tax on the simplified tax system. With this status, the TIN or UIN must be filled in (field 22).
Payment order in 2017 with status 01
Payment order in 2017 with status 02
Attention! You are reading a useful article for an accountant!
Payer status when paying insurance premiums in 2017
In early 2017, when companies first began to pay insurance premiums to tax authorities, a problem arose - what status of the payer to indicate in the payment order.
Until the last moment, the tax authorities could not decide on the status of the payer in the payment order for insurance premiums.
In field 101, payments for contributions must be set to 14. This conclusion was reached by the Federal Tax Service, the Pension Fund of the Russian Federation and the Federal Security Service of the Russian Federation in a joint letter dated January 26, 2017 No. BS-4-11 / / NP-30-26 / 947 / 02-11-10 / 06-308-P. True, this did not add clarity. And in January, the FTS completely confused everyone with the status of the payer. The service decided, since the contributions have to be paid according to the KBK, which start at 182, then the 08 status is no longer suitable. On January 16, the FTS officially announced on nalog.ru that the correct status in the payment is 14 Taxpayer making payments individuals(section News from 01/16/2017). The FTS agreed on the same status with the funds in a joint letter.
However, in practice it was impossible to do as the FTS wanted. Banks do not allow payments with status 14. In order for the payment to go through, it is necessary to fill in the order with the UIN of 25 characters or the TIN of 12 characters (clause 4 of Appendix 2 to the order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n). At the same time, companies do not have a UIN, and an organization's INN has 10 digits, not 12.
In a new letter dated 03.02.2017 No. ZN-4-1 / FTS came to the conclusion that in field 101, companies should still put the payer status 01, not 14. The tax authorities argued for their new position by the fact that banks do not allow payments status 14. And in order for them to do this, it is necessary to refine admissions programs... This work will take more than six months. Therefore, in order for the bank to make payments without problems, the FTS agreed to status 01. With the same status, the inspectorates will keep payment cards for payments. If the company has previously paid contributions with a status other than 01, the inspectors will recode all payments in the cards themselves.
Field 101 in a payment order from 2017 sample
code 01 if the company is a taxpayer.
Sample payment order in 2017 (payer status 01)
In field 101 Payer status, you must put code 02 if the company is a tax agent when transferring tax.
Sample payment order in 2017 (payer status 02)
In field 101 Payer status, you must put code 09, since it is this code that is set by taxpayers - individual entrepreneurs.
Sample payment order in 2017 (payer status 09)
Payer status in a payment order in 2017: how colleagues do it
At the beginning of the year, confusion arose as to what status of the payer to fill in field 101 of the payment order for contributions. Tax officials disagreed. Some suggested, as before, to put the code 08, the second suggested to write 01, the third - 14. We decided to find out from our colleagues what status they fill out in field 101.
15% of colleagues do the same.
“We put code 14 on insurance premiums,” says Marina Zhdanova, Chief Accountant LLC bdquo; SantechAllianceldquo;, St. Petersburg. - This is how the tax authorities of our region recommend filling out bills.
41% of colleagues do the same.
“Since January, the contributions have been transferred to the inspection, so we are filling out the payer status 01,” says Evgenia Rogova, chief accountant of bdquo; MashStationldquo; LLC, Moscow. “With the code 08 or 14, our bank does not allow payments”.
44% of colleagues do the same.
“We are writing status 08, this is how our bank informed us,” shares her experience Anna Trofimova, chief accountant of bdquo; TradeKostyumldquo; LLC, Perm. - The Ministry of Finance approved the rules for filling out payments by order of 12.11.13 No. 107n. There were no changes in it. Codes 01 and 14 are not suitable for contributions, because these statuses are set by taxpayers. "
Originator status in payment order 2018year is indicated in field 101 after variable "5" (type of payment). Bank of Russia Regulation No. 383-P of June 19, 2012 does not give clear instructions on how to fill in field 101, therefore it is necessary to additionally study and systematize information from various regulatory acts. We will do this now, and in addition, we will analyze the most common questions on filling out payments.
General information about props 101
The Tax Code of the Russian Federation in clause 7 of Art. 45 obliges taxpayers to fill out payment orders in accordance with the rules set by the RF Ministry of Finance. The procedure for filling in the requisite 101 is spelled out in the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n and Appendix 5 to it. The last edition of this application was created by order of the Ministry of Finance of Russia dated 05.04.2017 No. 58n.
Requisite 101 needs to be filled in only when making certain transfers related to the payment of mandatory payments (taxes, fees, contributions).
In field 101, located in the upper right corner of the payment next to the field "Type of payment", a 2-digit digital code is entered, which allows you to characterize the payer in terms of organizational and legal form, type of activity and purpose of payment. For example, organizations, individual entrepreneurs and individuals, banks, tax and customs authorities, payment of taxes, fees, insurance premiums are separately highlighted. Thus, this props contains information about who pays and what pays.
When filling out this field, indicators are used that reflect numbers from "1" to "28" inclusive. What they mean is spelled out in Appendix 5 to Order No. 107n.
Among them there are codes that relate to tax, customs authorities, federal postal organizations, credit organizations. Such codes in this material will not be considered. Let us dwell on the situations that most organizations or individual entrepreneurs have: the transfer of insurance premiums and taxes.
The location of field 101 can be seen on the payment order form provided in this article.
Read about errors in the payment document leading to the recognition of the tax payment unpaid, read the article .
Compiler status when transferring insurance premiums by individual entrepreneurs
Since 2017, insurance premiums (except for payments for injuries) are paid to the tax authority. An individual entrepreneur can transfer insurance premiums both for himself and for his employees.
However, when making a payment to an individual entrepreneur, regardless of who the contributions are paid for, he needs to put 09 in variable 101 (payer of fees, insurance premiums and other payments administered tax authorities- individual entrepreneur).
If payment is made to the FSS, where the contributions for injuries from the income of employees continue to be transferred, then in this field you must indicate 08 (a legal entity or individual entrepreneur who transfers funds to pay insurance premiums, but not to the tax authority).
The status of the compiler when the individual entrepreneur is paying income tax
The tax can be paid both from the income of individual entrepreneurs and from the income of employees. This also affects the choice of value for field 101.
If the individual entrepreneur draws up a payment order to pay tax on his income, then he must select the value 09 (taxpayer, payer of fees).
IMPORTANT!For notaries, lawyers, farmers, their codes should be applied - respectively 10, 11, 12.
If you need to pay personal income tax from the income of employees, then an individual entrepreneur in in this case becomes a tax agent. And when making an order to the bank, it selects the status indicator 02.
Compiler status for organizations
For organizations in standard situations, everything is quite stable and transparent:
- 01 - taxes legal entity, insurance premiums for employees;
- 02 - personal income tax from employees' income;
- 08 - insurance premiums for employees transferred to the FSS.
If an organization acts as a tax agent for VAT, that is, calculates VAT and pays it for another taxpayer, then we select status 02 for the payment order. VAT transfer agent. The courts, of course, take the side of the taxpayer. But why go to court when you can fill in the payment order correctly?
Read more about tax agents in the articles:
A separate status of firms (or their branches) has been highlighted for cases when the organization receives a writ of execution against an employee, according to which it is necessary to withhold arrears of payments to the budget from wages. Transfer of the withheld amount occurs with code 19.
About the peculiarities of filling out a payment document when paying for a third party, which became possible from 11/30/2016, read the material .
Consolidated group of taxpayers
The consolidated group of taxpayers in Appendix 5 to Order No. 107n includes 2 values:
- 21 - responsible member of the consolidated group of taxpayers (CTG);
- 22 - member of the CTG.
In accordance with clause 4 of the rules for indicating information in documents for payment (Appendix 1 to Order No. 107n), the responsible participant pays taxes on behalf of the group. This means that in the payment order of the organization - the responsible participant, there should be an indicator of 21.
If organizations - members of the CTG fill out settlement documents for the responsible participant, then they use code 22.
Outcomes
Indicators characterizing the status of a tax payer (due, insurance premium) are given in Appendix 5 to the order of the Ministry of Finance of the Russian Federation dated 12.11.2013 No. 107n. It is only necessary to indicate the status of the originator in the payment order in 2018 for the transfer of mandatory payments (taxes, fees, contributions) by placing it in the upper right corner of the payment order next to the "Type of payment" field. The indicator is a two-digit code from 01 to 28.
An individual entrepreneur making payments on insurance premiums to the IFTS must indicate the value of the code that corresponds to payments for himself, and when transferring contributions for employees. Other codes appear for him when making payments to the FSS and when paying tax on employee income.
Legal entities will have to make a choice from more options: payments for your organization, for another organization (in the role of a tax agent), for employees, payments withheld from employee salaries. And if an organization is a member of the CTG, then it needs to distinguish between payments that it makes as a responsible participant and as an ordinary participant.
