The company regularly makes a number of payments. Some of them are mandatory. Some payments may be urgent and mandatory. The order of payments is usually determined by the organization itself. However, in some cases, the order of payments does not depend on the will of the company. And then the order of payments stipulated in the laws becomes fundamental.

What is a sequence

The organization sends a payment order to a banking institution. The bank is obliged to execute this order within 24 hours (the basis is paragraph 2 of Article 60 of the Tax Code of the Russian Federation). However, the company's account may simply not have enough money to cover all payments. In this case, the order of payments becomes relevant. It is on its basis that the bank will execute payment orders. Write-off is carried out in the manner specified in Article 855 of the Civil Code of the Russian Federation. The priority varies depending on whether payments are voluntary or compulsory.

NOTE! To establish the sequence of payments in the payment there is a separate requisite. It is placed in field number 21.

Importance of order of payments

Field No. 21 is practically not activated when the organization has enough money for all payments. The banking institution makes payments in the order in which payment orders are received. That is, in order of the calendar queue. If there is not enough money in the account, they are debited in the sequence determined by law. That is, the principle of priority becomes relevant only under certain circumstances.

The sequence of payments must be indicated in the order by the representatives of the company. The information given in field No. 21 cannot be changed by the bank. If the order is fixed incorrectly, the banking institution simply does not accept the order.

That is, to prevent problems and delays, the accountant needs to know about the order specified in the law.

Legislative rationale

From December 14, 2013, the priority is established on the basis of the Federal Law No. 345 of December 2, 2013 “On Making Adjustments to Article 855 of the Civil Code of the Russian Federation”. The sequence of payments must be specified in each order. The Regulation of the Central Bank No. 383-P of July 19, 2012 states that field No. 21 must be filled out when creating these documents:

• Payments.
• collection order.
• Requirements.
• payment order.

In field No. 21, it is not necessary to indicate the order in words. It is enough to write one number. There are 5 numbers in total, each of which indicates a certain order. Sometimes this figure is not indicated. However, this is possible only if there are appropriate instructions from the Central Bank.

NOTE! There are currently 5 sequences. Accordingly, in column No. 21 one of 5 digits is indicated. Previously, there were 6 of these designations. But the sixth priority was canceled by Federal Law No. 345 of 12/2/13.

Order of payments

Consider all the sequences and their digital designations:

Code in column No. 21	Type of payment	Approximate grounds for payment
1	Compensation for harm to life and health. Alimony withheld from the RFP.	The presence of decisions from bailiffs, agreements on the payment of alimony, certified by a notary.
2	Payments of salary to employees on the basis of a writ of execution. Payments for products of intellectual labor made on the basis of a writ of execution.	The presence of orders for collection received by a banking institution.
3	Payment of wages to employees on the basis of labor agreements. Claim-based tax payments. Payments to off-budget funds made on the basis of issued instructions.	There are settlement documentation, collection orders from various government agencies: the Social Insurance Fund, the Pension Fund of the Russian Federation, and so on.
4	Other payments made on the basis of regulations.	Availability of relevant court orders.
5	All other payments made on behalf of.	Availability of accounts, agreements, contracts.

The first priority payment is alimony payments. This priority is due to the need to protect family rights. Payments under the numbers 1, 2, 3, 4 can be made without the consent of the organization. This is due to the fact that payments are made on the basis of writ of execution.

Features of using codes 3 and 5

If all payments are made by the company within the specified timeframes, code 5 is written in the payment order. It is relevant for taxes of any kind: on property.

Code 3 becomes relevant when there is a demand for debt payment. For example, it can be a collection order, in which there is a priority.

IMPORTANT! If the debt was identified by the organization itself, the number 5 is indicated in the payment.

Priority under different circumstances

In some circumstances, the accountant has difficulties regarding the indication of the priority code. Let's consider typical situations.

Insurance premiums

Since 2017, the tax authorities have been responsible for insurance premiums. Previously, it was carried by funds. But the changes in question did not change the sequence code. If a planned payment is made, code 5 is indicated. If the payment is made on the basis of a collection request, a fine is imposed, code 3 is indicated. If a third party makes a contribution for the company, code 5 is prescribed.

Penalties and fines

What to put if the tax authorities received demands regarding the payment of fines and penalties? Tax payments go through code 3. But the regulations do not say anything about penalties and fines. What to do? There is a letter from the Ministry of Finance No. 02-08-12/22232 dated May 8, 2014. It states that fines and penalties transferred on the basis of a tax order refer to code 3. If the company pays fines voluntarily, code 5 must be entered.

Account blocking payments

The account can be blocked by the decision of the tax. In this case, almost all calculations are suspended. However, some payments will continue. In particular, these are the following payments:

• Taxes paid on the basis of a collection order.
• Current payments on taxes, penalties.

Tax payment code - 3. Even if the account is blocked, the requirements with codes 1-3 are fulfilled.

Account ran out of money

The organization can send instructions to the bank for an amount that exceeds the amount in the account. It works like this: a banking institution receives an order from the company, and then checks the amount of money in the account. Is she enough to complete the task? If the money is over, the following ways of developing the situation are possible:

• Instructions with priority 5 are immediately rejected (annulled).
• Orders with a different order are placed in the queue.

Payments are made as the money arrives in the account. It must be borne in mind that the organization can at any time withdraw the payment order that is in the queue.

Order of payment of salaries to employees

Payments to employees can have a different priority. Let's consider it:

• If this is a salary payment under normal circumstances, code 3 is set. It is also relevant for payments under BiR, for vacation pay.
• If the employer has a debt to the employee, payments on it receive code 2.
• If an employee works in a company on the basis of a civil law agreement, code 5 is relevant.

Why is code 5 used in the latter case? Money paid to an employee on the basis of a civil law contract will not be considered salary. Therefore, these payments are not considered priority.

What happens if the code in the payment is incorrect

If the order is incorrect, there are two possible ways to develop the situation:

• Bank representatives ask the organization to submit a payment order with the correct data.
• Bank representatives themselves decide on the order of priority. In doing so, they rely on laws.

Whatever the order is, obligatory payments (taxes, debts to state bodies) are made in the first place.

FAQ terms

Question: Tell me, what order should be indicated in the payment order when making business payments from the company's account? When issuing a payment order for the purchase of materials for production, as usual, the sixth order of payment was filled. Our bank returned the order, saying only that the sixth order was cancelled!

Answer: Your bank is right, the sixth order of payments has indeed been abolished, your household payments now belong to the 5th order.

From 12/14/2013 in the payment order, the order of payment is determined in accordance with the Federal Law of December 2, 2013 N 345-FZ "On Amendments to Article 855 of Part Two of the Civil Code of the Russian Federation".

In accordance with the adopted law, the new version of Article 855 of the Civil Code of the Russian Federation provides for only 5 queues for debiting funds in case of insufficient funds on the account. In addition, the list of documents related to the third, fourth and fifth queues has changed significantly, and for budgetary payments, the priority now also depends on whether the payment is urgent or overdue, whether you pay yourself or are enforced by the counterparty.

Banks carry out explanatory work and send notifications to their customers on certain fundamental changes. For example, the following explanations are given:

• the third priority includes payments to the budget for taxes and fees on instructions from tax authorities, as well as payments on contributions on instructions from control authorities;


• the fourth stage includes - fines to the budget on behalf of regulatory authorities;


• the fifth order of payment includes - own payments of clients in favor of counterparties and budgets.

Pay special attention to the fact that when processing payment orders by the client The 5th order of payments, in addition to household payments, now includes the following payments:

• for the payment of taxes, fees, penalties and fines to the budgets of the budgetary system of the Russian Federation,


• to write off and transfer the amounts of insurance premiums to the budgets of state off-budget funds.

And all this is paid in the calendar order of this 5th group of payments.

For illustrative purposes, I will also give the entire order of payment, indicated in the payment order in accordance with Article 855 of the Civil Code of the Russian Federation (as amended):

• First order of payment- on executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life and health, as well as claims for the recovery of alimony;


• Second order of payment- according to executive documents providing for
  transfer or issue of funds for settlements on the payment of severance pay and wages with persons working or working under an employment contract (contract), for the payment of remuneration to the authors of the results of intellectual activity;


• Third order of payment- according to payment documents providing for the transfer or issuance of funds for settlements of wages with persons working under an employment agreement (contract), instructions from tax authorities to write off and transfer debts for paying taxes and fees to the budgets of the budget system of the Russian Federation, as well as instructions bodies of control over the payment of insurance premiums for writing off and transferring the amounts of insurance premiums to the budgets of state non-budgetary funds;


• Fourth order of payment- according to executive documents providing for the satisfaction of other monetary claims;


• Fifth order of payment- for other payment documents in the order of calendar priority.

The order of payment is the sequence in which money is debited from the account from which banks execute incoming payment orders. For information on the order of payment in 2019, read the article.

When does the priority of payment apply in 2019

The priority is applied to payments that are put on a special card file due to the fact that there is not enough money in the company's account. It is used by banks, but accounting is responsible for creating payments. And in field 21 of the payment order, the sequence is indicated.

How many lines will there be in 2019

There are five lines for 2019. Accordingly, the accountant enters a specific number in field 21 of the payment order - from 1 to 5. Most often, in the payment order in 2019, they use the order of payment 5 and the order of payment 3. With code 3 they transfer salaries, and with code 5 they send most taxes to the budget, for example , personal income tax and insurance premiums

Talitsa. Order of payment in the payment order in 2019

Queue number	Payments that are queued
(first of all)	According to executive documents for the transfer or issuance of funds from the account to satisfy claims for compensation for harm to life and health, as well as claims for the recovery of alimony
(second turn)	On executive documents for the transfer or issuance of funds from the account for severance pay and wages to persons working or working under an employment contract, as well as for the payment of remuneration to authors of the results of intellectual activity
(third line)	According to payment documents for: wages of employees; payment of taxes at the request of the IFTS; payment of dues on demand
(fourth turn)	According to writ of execution (writ of execution) for satisfaction of other monetary claims
(fifth turn)	In all other cases. That is, for payment documents that cannot be attributed to any of the above priorities. For example, to transfer current taxes and contributions (on a voluntary basis, and not at the request of controllers)

What's Included in Each Queue

Queues 1 to 3 include a closed list of possible grounds for debiting funds. The last two lines - the fourth and fifth - with open lists.

The claims of each successive queue are satisfied only after the claims of the previous queue have been completely repaid.

If there are several payments for execution within one queue, then they are repaid in the order of the calendar order of receipt of documents.

When for taxes and contributions you need to choose queue 5, and when 3

If the company conscientiously fulfills all its obligations for mandatory payments, then the main code when filling out payments to the state treasury will be code 5.

Code 3 occurs if the controllers have issued a demand to the company for the payment of arrears. That is, when tax or contributions are paid forcibly. Then repay the amount of the debt by payment, in which in field 21 indicate the number 3.

If you identified the arrears on your own and have not yet received any demand for its repayment, indicate the value “5” in the payments.

In other words, if there are not enough funds in the account, the requirements of the IFTS for repayment of arrears (payment of fines, penalties) will be a priority. And then there will be requests from the payer company itself to transfer the current mandatory amounts or pay off its own debt.

For personal income tax paid by a company (IP) in the status of a tax agent, no special procedure is provided. There will be queue 5 if “income” is translated voluntarily, albeit belatedly. Queue 3 - in the case when the payment is already a requirement of the auditors.

What code to put for a salary: it is mentioned in both the 2nd and 3rd queues

As a general rule, code 3 is used for the current salary. Apply the same order to temporary disability benefits and maternity benefits. That is, to all the usual payroll calculations with persons working under an employment contract (contract).

When there is a delay in the payment of labor income to employees and, as a result, the debt is repaid on the basis of a writ of execution, then one should turn to priority 2.

Attention: when paying for a civil law contract with an individual, the fifth line is placed.

How not to get confused with the writ of execution 2019

In a situation where you have a writ of execution in your hands, it all depends on the type of payment.

The first stage is for writ of execution for compensation for harm caused to life (health), as well as alimony claims.

The second stage: executive documents for the payment of severance pay upon dismissal, as well as a salary by a court decision and rewards awarded to the authors of the results of intellectual activity.

The fourth stage: other writ of execution (here, as we noted earlier, the list, it turns out, is open).

Let's suppose that a writ of execution for the recovery of alimony and a writ of execution for the recovery of amounts in repayment of an unpaid loan are submitted to the accounting department. In the payment orders filled out according to these two documents, in field 21 “Priority of payment”, the accountant put down the code “1” and the code “4”, respectively.

What happens if the accountant entered the wrong value in field 21

If the accountant made a mistake and chose the wrong one or chose the right one, but simply incorrectly indicated the order of payment, bankers are required to skip such a payment order (letter of the Ministry of Finance of Russia dated 04.10.2017 No. 05-07-06 / 64623).

The fact is that in the Regulations on the rules for making settlements in the Russian Federation there is no prohibition on the execution of an order with an error in the "Priority of payment" field. As a reminder, the Rules No. 383-P were approved by the Bank of Russia on June 19, 2012. Therefore, credit organizations are not entitled to return orders to their customers with an error in field 21. The bank does not even have the right to ask you to clarify the payment, that is, correct the payment order.

If you have disputes with the bank regarding the correction of field 21, in the above letter, officials suggest contacting the Bank of Russia for clarification.

The order of payment is the sequence in which money is debited from the account from which banks execute incoming payment orders. For information on the order of payment in 2019, read the article.

When does the priority of payment apply in 2019

The priority is applied to payments that are put on a special card file due to the fact that there is not enough money in the company's account. It is used by banks, but accounting is responsible for creating payments. And in field 21 of the payment order, the sequence is indicated.

How many lines will there be in 2019

There are five lines for 2019. Accordingly, the accountant enters a specific number in field 21 of the payment order - from 1 to 5. Most often, in the payment order in 2019, they use the order of payment 5 and the order of payment 3. With code 3 they transfer salaries, and with code 5 they send most taxes to the budget, for example , personal income tax and insurance premiums

Talitsa. Order of payment in the payment order in 2019

Queue number	Payments that are queued
(first of all)	According to executive documents for the transfer or issuance of funds from the account to satisfy claims for compensation for harm to life and health, as well as claims for the recovery of alimony
(second turn)	On executive documents for the transfer or issuance of funds from the account for severance pay and wages to persons working or working under an employment contract, as well as for the payment of remuneration to authors of the results of intellectual activity
(third line)	According to payment documents for: wages of employees; payment of taxes at the request of the IFTS; payment of dues on demand
(fourth turn)	According to writ of execution (writ of execution) for satisfaction of other monetary claims
(fifth turn)	In all other cases. That is, for payment documents that cannot be attributed to any of the above priorities. For example, to transfer current taxes and contributions (on a voluntary basis, and not at the request of controllers)

What's Included in Each Queue

Queues 1 to 3 include a closed list of possible grounds for debiting funds. The last two lines - the fourth and fifth - with open lists.

The claims of each successive queue are satisfied only after the claims of the previous queue have been completely repaid.

If there are several payments for execution within one queue, then they are repaid in the order of the calendar order of receipt of documents.

When for taxes and contributions you need to choose queue 5, and when 3

If the company conscientiously fulfills all its obligations for mandatory payments, then the main code when filling out payments to the state treasury will be code 5.

Code 3 occurs if the controllers have issued a demand to the company for the payment of arrears. That is, when tax or contributions are paid forcibly. Then repay the amount of the debt by payment, in which in field 21 indicate the number 3.

If you identified the arrears on your own and have not yet received any demand for its repayment, indicate the value “5” in the payments.

In other words, if there are not enough funds in the account, the requirements of the IFTS for repayment of arrears (payment of fines, penalties) will be a priority. And then there will be requests from the payer company itself to transfer the current mandatory amounts or pay off its own debt.

For personal income tax paid by a company (IP) in the status of a tax agent, no special procedure is provided. There will be queue 5 if “income” is translated voluntarily, albeit belatedly. Queue 3 - in the case when the payment is already a requirement of the auditors.

What code to put for a salary: it is mentioned in both the 2nd and 3rd queues

As a general rule, code 3 is used for the current salary. Apply the same order to temporary disability benefits and maternity benefits. That is, to all the usual payroll calculations with persons working under an employment contract (contract).

When there is a delay in the payment of labor income to employees and, as a result, the debt is repaid on the basis of a writ of execution, then one should turn to priority 2.

Attention: when paying for a civil law contract with an individual, the fifth line is placed.

How not to get confused with the writ of execution 2019

In a situation where you have a writ of execution in your hands, it all depends on the type of payment.

The first stage is for writ of execution for compensation for harm caused to life (health), as well as alimony claims.

The second stage: executive documents for the payment of severance pay upon dismissal, as well as a salary by a court decision and rewards awarded to the authors of the results of intellectual activity.

The fourth stage: other writ of execution (here, as we noted earlier, the list, it turns out, is open).

Let's suppose that a writ of execution for the recovery of alimony and a writ of execution for the recovery of amounts in repayment of an unpaid loan are submitted to the accounting department. In the payment orders filled out according to these two documents, in field 21 “Priority of payment”, the accountant put down the code “1” and the code “4”, respectively.

What happens if the accountant entered the wrong value in field 21

If the accountant made a mistake and chose the wrong one or chose the right one, but simply incorrectly indicated the order of payment, bankers are required to skip such a payment order (letter of the Ministry of Finance of Russia dated 04.10.2017 No. 05-07-06 / 64623).

The fact is that in the Regulations on the rules for making settlements in the Russian Federation there is no prohibition on the execution of an order with an error in the "Priority of payment" field. As a reminder, the Rules No. 383-P were approved by the Bank of Russia on June 19, 2012. Therefore, credit organizations are not entitled to return orders to their customers with an error in field 21. The bank does not even have the right to ask you to clarify the payment, that is, correct the payment order.

If you have disputes with the bank regarding the correction of field 21, in the above letter, officials suggest contacting the Bank of Russia for clarification.

Established by civil law. Filling in field 21, in which the priority code of the document is given, is mandatory in all cases of transferring money from a bank account and is especially important when paying fiscal fees. Let's figure out what values ​​​​of this attribute exist depending on the type of payment.

Order of payment in the payment order - purpose

The standard form of a valid payment order is approved in appendices No. 2, 3 to the Regulation of the Bank of the Russian Federation No. 383-P of 06/19/12. But the very concept of "order of payment" is regulated by the Civil Code in paragraph 2 of Art. 855, and means a certain regulation for writing off finances according to existing requirements in case of a shortage of funds. In 2017, civil requirements establish 5 types of priority:

1. The first is intended for the payment of alimony and compensation for harm to health and / or life.
2. The second one is intended for the issuance of salaries, allowances or royalties based on executive documents.
3. Third - valid for current salary transfers; payments on instructions from the IFTS on the repayment of taxes and fees; instructions of the FSS / PFR - on insurance premiums.
4. The fourth one is relevant for payments under all other executive documents.
5. Fifth - valid for payments in a calendar order for all other payment documents.

The discussed requisite is important, first of all, for a banking institution in which money is transferred. Moreover, if payments, according to legislative norms, belong to one group, the write-off is carried out according to the calendar queue (the last paragraph of Article 855 of the Civil Code).

How to indicate the priority of payment in a payment order in 2017

During the formation of the payment order, business entities independently indicate this requisite, based on the indicated types of priority of payment. In this case, it should be taken into account whether the payment is transferred voluntarily or involuntarily - according to collection orders and other executive documents. With this in mind, field 21 requires the following types of details:

• 1 - payment of compensation under executive documents, including alimony.
• 2 - payment of salaries, benefits and royalties under executive documents.
• 3 - current salary payments, forced write-off by collection of debts on taxes and insurance premiums.
• 4 - all other types of payments under executive documents.
• 5 - all other current types of payments, including taxes, fees paid in calendar order.

Summarizing, it should be remembered: when paying taxes in 2017, code 5 is indicated, when transferring current wage debts - 3, when executing forced collections of the IFTS and funds - 3. When ordinary material assistance is issued, the order of payment in the payment order is 5.

In the event that field 21 is filled in incorrectly, formally the bank should not execute such a payment. However, in practice, many Fin. institutions go to meet clients and redo the documents themselves. Nevertheless, in order to avoid failures in the execution of the operation, it is recommended to initially specify the correct values, observing the norms of civil law.