The rules for filling out payment orders must be observed by organizations, individual entrepreneurs and individuals when they pay taxes or insurance premiums. Employees of the personnel department are not directly connected with filling out payments, of course. However, as you know, in small companies, the personnel officer and accountant are often one person. Therefore, we decided it would be expedient to inform you that from April 25, 2017, payment orders must be filled out in a new way. From this date begins to operate, which amended the rules for filling out payment orders. We will tell you what exactly has changed and give examples of new payments.
Why did the filling rules change?
When paying taxes, insurance premiums, state duty and other payments, organizations, individual entrepreneurs, lawyers, notaries, members of peasant farms and ordinary individuals will fill out payment order forms, the form of which is given in Appendix No. 3 to the Regulation, approved. Bank of Russia dated June 19, 2012 No. 383-P. Completed payments are transferred to the bank, which is obliged to execute the order of the payer.
The rules for filling out payment orders were approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. They say what and where to write off when generating a payment order, as well as which codes to use. The Ministry of Finance of Russia decided that these rules need to be adjusted. And they issued the Order of the Ministry of Finance of Russia dated 04/05/2017 No. 58n, which amended them. The amendments come into force on April 25, 2017. Let us explain what exactly has changed and give examples of filling out payments according to the new rules.
Payer status in field 101: new list
Field 101 in payment orders is called "Status of the payer". It includes the status of an organization or individual entrepreneur that transfers funds to the budget. “Payer statuses” is a two-digit code. The list of such codes is given in Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Here is an example of a few common codes:
| Example codes for field 101 | |
|---|---|
| Payer code in field 101 | When to indicate |
| 1 | The organization transfers taxes from its own activities |
| 2 | Organizations and entrepreneurs transfer taxes as a tax agent, including personal income tax for employees |
| 8 | Organizations and entrepreneurs transfer contributions to the FSS for "injuries" for employees |
| 9 | The entrepreneur transfers fixed payments on mandatory pension (medical) insurance contributions for himself, and also transfers contributions for employees |
Many people know that a lot of controversy arose around the topic of filling out field 101 in 2017. The fact is that at the beginning of 2017, the Federal Tax Service recommended that organizations and individual entrepreneurs, when paying insurance premiums for employees, enter code 14 in field 101. However, banks refused to make such payments and demanded that code 01 or 08 be indicated in field 101.
Later, in the Letter of the Federal Tax Service of Russia dated February 3, 2017 No. ZN-4-1 / 1931, it was said that organizations that pay contributions for their employees must indicate code 01 in field 101 of the payment order. And individual entrepreneurs making contributions for employees - code 09 As a result of the change in positions, a strange situation has developed. It seemed that no one knew which code was correct.
However, since April 25, 2017, the list of payer status codes for field 101 of the payment order has been changed. And they prescribed that in order to pay insurance premiums in favor of the IFTS, the code should be indicated:
- 01 - if insurance premiums for employees are transferred by the organization;
- 09 - if the individual entrepreneur pays insurance premiums (both for employees and "for himself").
From April 25, 2017, use code 08 when transferring non-tax payments to the budget that are administered by the Federal Tax Service.
Thus, since April 25, 2017, the controversial issue of what code to indicate in field 101 when paying taxes and insurance premiums has been closed. There should be no more controversy on this score.
If organizations and individual entrepreneurs transfer taxes as a tax agent, including personal income tax for employees, then code 02 must be indicated in field 101 “Payer status” of the payment.
Let's give an example of a completed payment for the payment of insurance premiums, taking into account the new filling rules. The company pays pension contributions for its employees and indicates code 01 in field 101. Codes 14 or 08 - the bank will not conduct more.
If the individual entrepreneur pays insurance premiums “for himself”, then in field 101 it is now officially necessary to show the code “09”.
If the individual entrepreneur pays insurance premiums for employees, then code 09 should also be shown.
Payment of taxes and contributions by third parties
From November 30, 2016, taxes for an organization can officially be paid by its founder, director or other company or individual. From January 1, 2017, insurance premiums can also be transferred for third parties. However, until recently, the rules for filling out payment orders did not explain how to fill out payments when paying taxes and contributions “for others”.
Since April 25, 2017, this part has been put in order. From this date, when paying taxes and contributions for others, you must adhere to the following rules:
- in the fields "TIN of the payer" and "KPP of the payer" of the payment, you must show the details of the person for whom the payment is made. If money is transferred for an individual who does not have a TIN, then “0” is put in the corresponding field, and UIN in the “Code” field;
- in the "Payer" field, you must specify information about the representative who actually transfers the money;
- in the field "Purpose of payment" mark the TIN and KPP (for individuals only TIN) of the person making the payment, and then put the sign "//" and indicate the name of the payer of taxes or contributions;
- in field 101 "Payer status" - show the status of the person for whom the payment is made (01 - for organizations, 09 - for individual entrepreneurs and 13 - for individuals).
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