A selection of the most important documents on request Sequence of payroll(legal acts, forms, articles, expert advice and much more).

Arbitrage practice

The court considered it justified that the bankruptcy commissioner's deviation from the order of satisfaction of creditors' claims for current payments. At the same time, the court, explaining the procedure for applying paragraph 2 of Art. 134 of the Bankruptcy Law, referred to the fact that the object owned by the debtor (oil depot) was especially dangerous based on the main type of activity related to the storage of petroleum products - flammable materials, which also imposed on the bankruptcy trustee additional responsibilities for maintaining and monitoring the safety the debtor's property and the security of the debtor's surrounding territory. The above testified that, in view of the presence of the bankruptcy trustee's obligations to comply with the instructions of the regulatory authorities for the maintenance and control of safety on the territory of the tank farm, as well as the presence of obligations for water supply, sanitation, and the supply of thermal energy to the village, the actions of the bankruptcy trustee to pay current payments aimed at fulfilling the instructions of regulatory authorities in order to maintain safety and prevent environmental and man-made disasters, explosions, are carried out out of turn. At the same time, the court also noted that the deviation from the order of repayment of current payments, namely the repayment of wages when accruing and temporarily not paying personal income tax, while these current payments belong to one queue of their repayment, it was also due to social tension among the debtor's employees.

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As part of the insolvency (bankruptcy) case of the company, the Federal Tax Service of Russia filed a complaint with the arbitration court, in which it asked to recognize the performance of the duties of an external manager as improper in terms of violation of the order of payment of current payments due to non-payment of personal income tax withheld from the wages of employees, as well as non-payment of insurance contributions to the OPS. The external manager, in the presence of arrears in the second queue of current payments, repaid the current expenses related to the third and fifth queues of the register of current payments. Court, guided by the provisions of paragraph. 2 Article. 134 of the Federal Law of October 26, 2002 N 127-FZ "On Insolvency (Bankruptcy)" and clarifications of the Supreme Arbitration Court of the Russian Federation, the Supreme Court of the Russian Federation and the Constitutional Court of the Russian Federation, indicated that the debt for the payment of personal income tax and insurance premiums for compulsory pension insurance, including those that arose after the adoption applications for declaring the debtor bankrupt, is subject to satisfaction in the regime established for satisfying the requirements for the payment of wages, that is, as part of the second priority. Accordingly, the external manager violated the order of payment of current payments.

Articles, comments, answers to questions: Order of payment salary

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Thus, wages and personal income tax belong to one third priority group, in connection with which the write-off Money must be made in the order of calendar priority of receipt of payment documents.

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The court pointed out that payments to the budget, as well as payments for the issuance of wages, are assigned to the same queue: they must be written off in the order of the calendar order of receipt of payment documents. The court found that during the disputed period, payment documents for the payment of tax payments were not presented to the company's current account. Considering that there was no competition in the order of debiting funds, the bank rightfully executed the payment order for the payment of wages.

payment order forms

From 12/14/2013 order of payment in settlements by payment orders for taxes, fees, insurance premiums and other payments to the budget system Russian Federation determined based on:

• Articles 855 of the second part Civil Code Russian Federation (amended federal law December 2, 2013 ,


• Article 46 of the Tax Code of the Russian Federation of July 31, 1998 No. 146-FZ.

In Article 855 of the Civil Code of the Russian Federation, there are now only - 5 sequences of payments, in which the very principle of classifying payments as queues has changed dramatically.

Priority of payment for taxes, fees, insurance premiums (priority in case of forced collection)

In accordance with the new version of Article 855 of the Civil Code of the Russian Federation, the sequence of payments indicated in the requisite (field) 21 of the payment order is as follows:

1. on executive documents providing for the transfer or withdrawal 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;


2. on executive documents providing for the transfer or issuance of funds for settlements on the payment of severance pay and wages with persons working or working on employment contract(contract), for the payment of remuneration to the authors of the results of intellectual activity;


3. according to payment documents providing for the transfer or issuance of funds for payroll settlements with persons working under an employment contract (contract); on instructions from tax authorities to write off and transfer debts for the payment of taxes and fees to the budgets of the budgetary system of the Russian Federation, as well as on instructions from bodies controlling the payment of insurance premiums to write off and transfer amounts of insurance premiums to the budgets of state non-budgetary funds;


4. on executive documents providing for the satisfaction of other monetary claims;


5. on other payment documents in the order of calendar priority.

Now, when making payment orders by the client himself for taxes and fees, all payments in favor of budgets in the order of payments occupy only the 5th turn and they include:

• Payments for the payment of taxes, fees, penalties and fines to the budgets of the Russian Federation.


• Payments for the transfer of insurance premiums to the budgets of state off-budget funds.

It is important that payment orders for the payment of taxes and fees in the 5th turn itself are paid by banks in compliance with the calendar order of payments, i.e. along with the economic payments of the client in the order they are received from the client. This means that when preparing payments for the next day, it is necessary for the clients themselves to regulate what to send to the bank first and what later.

According to the new rules, in the third order of payment, only payments to the budget for taxes and fees issued by collection orders of tax authorities are debited. Penalties to the budget relating to other monetary claims and transfers to off-budget funds are deducted from the accounts of taxpayers in the fourth order and also only on collection orders from regulatory authorities.

Included in Art. 855 of the Civil Code of the Russian Federation, changes in the order of payments are brought into line with the requirement of Article 46 of the Tax Code of the Russian Federation of July 31, 1998 No. 146-FZ.

It is also important that according to the 3rd and 4th order of payment, not only the collection of payments to the budget system is carried out, but only the enforcement of taxes, fees, as well as penalties and fines, which is defined precisely in Article 46 of the Tax Code of the Russian Federation of July 31 1998 No. 146-FZ:

In the event of non-payment or incomplete payment of tax within the prescribed period, the obligation to pay tax is enforced by foreclosing money on the accounts of the taxpayer (tax agent) - organization or individual entrepreneur in banks and his electronic money (clause 1 of article 46 ).

The "instruction" of the tax authority to transfer tax amounts to the budget system of the Russian Federation is sent to the bank in which the accounts of the taxpayer (tax agent) - organization or individual entrepreneur are opened, and are subject to unconditional execution by the bank in the order established by the civil "legislation" of the Russian Federation. (art. 46 par. 4)

The same article 46 of the Tax Code of the Russian Federation dated July 31, 1998 No. 146-FZ also defines the procedure for compulsory collections to the budget system of the Russian Federation, namely:

Tax collection is carried out by decision of the tax authority (hereinafter in this article - the decision on collection) by sending on paper or in electronic form to the bank where the accounts of the taxpayer (tax agent) - organization or individual entrepreneur are opened, instructions from the tax authority to write off and transfer to the budget system of the Russian Federation of the necessary funds from the accounts of a taxpayer (tax agent) - an organization or an individual entrepreneur. (clause 2, paragraph 1, article 46)

The form and procedure for sending to the bank an instruction from a tax authority to write off and transfer funds from the accounts of a taxpayer (tax agent) - an organization or an individual entrepreneur, as well as an instruction from a tax authority to transfer electronic funds of a taxpayer (tax agent) - an organization or an individual entrepreneur to the budget the system of the Russian Federation on paper is established by the federal executive body authorized for control and supervision in the field of taxes and fees. The formats of these instructions are approved by the federal executive body authorized for control and supervision in the field of taxes and fees, in agreement with central bank Russian Federation. (clause 2, paragraph 2, article 46)

The procedure for sending to the bank an instruction from a tax authority to write off and transfer funds to the budget system of the Russian Federation from the accounts of a taxpayer (tax agent) - an organization or an individual entrepreneur, as well as an instruction from a tax authority to transfer electronic funds of a taxpayer (tax agent) - an organization or individual of an entrepreneur in electronic form is established by the Central Bank of the Russian Federation in agreement with the federal executive body authorized for control and supervision in the field of taxes and fees. (clause 2, paragraph 3, article 46)

The sequence of payments in 2019 indicates the procedure for debiting funds from the client's bank account. It is regulated on the basis of paragraph 2 of Article 855 of the Civil Code of the Russian Federation and Federal Law No. 345-FZ of December 2, 2013, which amended Art. 855. Order of payment in payment order in 2019 it is marked with code 21, that is, the necessary important requisite must be entered in field 21 of the PP.

According to the current legislation, the bank must transfer the funds sent to the budget within the next day after the document for payment is issued (clause 2, article 60 of the Tax Code of the Russian Federation). In the event that the payer has a shortage of money in the account, the amount will be debited in accordance with the regulations established by Art. 855 of the Civil Code of the Russian Federation. The sequence of payments in the bank in 2019 is determined depending on whether the payer makes a voluntary or forced transaction.

How to choose the priority for a payment order

Let's present the order of payment in the payment order in the form of a table, which you can find on our website. Currently, the OP for cash receipts to the bank provides for five groups.

Order of payment to the bank	purpose
1	Executive documents 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 alimony.
2	Mutual settlements on the payment of severance pay and wages with employees working (worked) under an employment contract, on the payment of royalties to authors, which are the result of intellectual activity.
3	Pay order 3 what does it mean? Details for payment documents for the transfer (issuance) of money for settlements on payment of remuneration for work to employees drawn up under an employment contract. The sequence of tax payments in 2019 is also determined by requisite 3 (for forced transfers) - an instruction from the tax authorities to write off and transfer debts for paying taxes and fees in the Russian Federation, as well as instructions to pay insurance premiums to state non-budgetary funds.
4	Executive documents intended to satisfy other monetary claims.
5	What does the order of payment mean 5 - for the rest of the transfers in the order of the calendar queue.

Thus, the order of payment for wages 2019 is set as attribute 3. Alimony payments (OP-1) always have priority. If the payment of tax amounts is authorized by the payer himself, that is, when payment is made voluntarily, and not on the basis of notifications and orders from the tax inspectorate, then the order of payment (taxes of 2019) will be determined as group 5.

The sequence of payments in the payment order in 2019 for key transactions to the budget will be as follows:

1. Personal income tax, which is paid on time for a certain period, is the fifth requisite.
2. Value added tax paid by the client independently - 5. Collection of VAT - group 3 (Letter of the Ministry of Finance of the Russian Federation No. 02-03-11 / 1603 of 01.20.2014).
3. Monthly payments to employees for the work done - 3 (both for business and for NGOs and budgetary institutions). The salary according to the writ of execution belongs to the 2nd group. Financial assistance paid by the employer on its own initiative is noted in the PP with requisite 5.
4. Insurance premiums transferred on time for a certain period - 5.
5. Income to the budget - state duty - the order of payment in 2019 belongs to the 5th group.
6. A fine paid voluntarily is carried out according to requisite 5. A fine collected under executive documents is 4.
7. Dividends - props 5.

We will determine how the taxpayer should correctly pay interest on the requirements of the IFTS. Although the payment of tax transactions is determined by OP 3, the interest is not included in any of the specified group sections of the OP. In this case, the contractor must be guided by the position of the Ministry of Finance of the Russian Federation - when paying interest on taxes, the payer has the right to indicate the OP of the fifth group.

The procedure for mutual settlements in bankruptcy

The sequence of payments in case of bankruptcy is determined in accordance with the current legislation, namely 127-FZ of October 26, 2002 "On insolvency (bankruptcy)". The timing and procedure for such payments is determined by the decision of the judicial authorities and directly depends on financial condition bankrupt enterprise.

During the bankruptcy process, the requisites will be as follows:

• first line creditors individuals who suffered moral damage;
• creditors of the second stage - employees of the bankrupt organization, who are to be paid salaries and benefits upon dismissal;
• third priority creditors - institutions and bankruptcy creditors, which are provided with the transfer of obligatory amounts.

Primary liabilities include all current expenses, such as salaries, severance pay, utilities and other monthly expenses, bankruptcy events and salaries of professionals involved in these events.

Secondary obligations are the payment of regular amounts.

Also, the company needs to satisfy extraordinary obligations arising from creditors after the formation of the register of claims.

The fact is that it is impossible to receive any public service without prior confirmation that the fee has already been paid to the budget on its own initiative. See also "Payment order for the payment of state duty to the arbitration court: sample". Dividends If we are talking about the distribution of profits between business owners, then for dividends, the order of payment in the payment order is the last - the fifth. From the point of view of the state, they do not have priority over any other payments. See also "Timing of Dividends". What to do if the priority is indicated incorrectly If there are enough amounts on the client's current account to make all the declared and necessary payments, then the queue indicated in the order does not play a fundamental role. All payment orders will be executed by the bank in the order in which they are received.

What does the order of payment in a payment order mean?

That is, for payment documents that cannot be attributed to any of the above priorities. For example, for the transfer of current taxes and contributions (on a voluntary basis, and not at the request of controllers) Queues from the 1st to the 3rd include a closed list of possible documents-grounds for debiting funds. The last two lines - the fourth and fifth - with open lists.

Order of payment in a payment order: what to put in field 21 in 2018

Order of payment - definition The order of payment is the sequence, fixed in the Civil Code of the Russian Federation, of debiting funds by a bank from customer accounts according to received orders (settlement documents), the payment deadline for which has already come or is coming on the day they are received by the bank. The payment queue does not depend on the types of orders received by the bank (payment orders, payment requests, collection orders, ...) to the client's account, but depends on the availability of funds on this account and their sufficiency to pay for all received settlement (payment) documents. Where and by what designations the order of payment is indicated The order of payment is indicated in all types of customer orders.

Payment order to bailiffs - sample 2017-2018

Order of payment: the order in which funds are debited from a bank account

In fact, this is one of the ways to protect family values. Mandatory payments of the 1st, 2nd, 4th and partially 3rd priority can be made by the bank without the consent of the client, since the executive document is the basis for transferring money. Therefore, in the generated payment order, the organization can put down only the 3rd or 5th priority.
General principle the order is as follows: all payments that belong to the same queue are executed in the calendar order of their receipt by the bank. How to put down correctly As for taxes, the order of payment in the payment order of 2018 for their transfer in the corresponding line of payment is “5” when there is a voluntary payment without any receipts from the IFTS. In turn, the payment of taxes based on the requirement of the inspection must be carried out by the bank in the third place.

Alimony order of payment

The company's accounting department monitors the sending of a payment order for each reporting period on this issue to a banking institution, which indicates clear deadlines for the transfer of funds. The banking institution, on the basis of the established order, makes transfers of funds. The priority of payment is a point of decisive importance in the conditions of limited financial resources of a legal entity.

There may be situations when the company has the ability to make only part of the mandatory payments: for wages, transfer of fees and taxes, transactions in Pension Fund etc. The regulation of this issue is regulated by Article 855 of the Civil Code of Russia, which establishes the rules for priority payments for alimony, as well as for compensation for all kinds of damages.

Order of payment in the payment

Penalty The exact sequence of the fine in the payment order does not depend on its type (tax/administrative, etc.), but on the order in which it is paid to the budget. If a person pays it of his own free will and the corresponding order or receipt did not come from the controllers, then this will be the 5th turn. In the opposite situation - the 4th turn. State duty As for the state duty, the order of payment in the payment order is almost always “5”.

Collections from the salary are made from the officially employed debtor in the amount that was specified in the alimony agreement or appointed by the judicial authority. The accounting department of the company makes the appropriate calculations and draws up a special payment order in order to transfer funds to the alimony claimant. The Bank observes the order of payment and its timely transfer.

Payment order - a document that has been subject to changes regarding the sequence of payments. Alimony (according to the law) are priority deductions. When filling out this document, the accountant puts the number 1 in column number 21, which confirms the order of this payment.

If the debtor has obligations under several writ of execution, then the repayment of the debt occurs in accordance with the scheme described above.

What is the order of payment in the payment order for writ of execution

In payment documents, the order of payment (in field 21) is always indicated, although from the foregoing it can be concluded that the calendar order of payments is applied in the following cases:

• when there are enough funds in the account for all payments;
• within each (one) order of payment, when there are not enough funds;
• when making all payments of the fifth order.

So, from December 14, 2013, the number of payment queues decreased from 6 to 5 in accordance with the amendments introduced by 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”.

That is, when tax or contributions are paid forcibly. Then repay the amount of the debt with a payment order, in which in field 21 indicate the number 3. If you identified the arrears yourself and have not yet received any request for its repayment, indicate the value “5” in the payment orders.

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. As a general rule, code 3 is used for the current salary.

• various rewards to authors engaged in intellectual activity.
• Third priority - payments made on the basis of relevant documents and related to:

1. wage payments to persons who carry out activities under a contract (employment contract),
2. instructions of the tax inspection bodies (budgetary collections, payment of taxes, etc.);
3. writing off or transferring debts arising from fees, taxes, insurance premiums, etc.

• In fourth place are payments by documents enforcement proceedings associated with the satisfaction of various monetary requirements.
• The fifth priority includes transfers on various payment documents in accordance with the established calendar sequence.

The order of deductions on writ of execution from wages in 2019

As you know, the employer is obliged to make deductions from the wages of employees if the enterprise receives writ of execution. It happens that there are several such documents for one employee, and then the accountant begins to ask questions about the sequence of deductions on writ of execution. From this article you will learn in what order to make deductions, in what amount to withhold part of the salary, what to do if there is not enough money to pay off all debts.

The maximum possible amount of deductions on writ of execution

Important! If, according to the writ of execution, the employee must pay amounts less than those that he is ready to transfer voluntarily, the accountant should accept a statement about the need to withhold large payments.

When making deductions from the salary of an employee of the company, it is necessary to remember the maximum possible deductions established by law - the employee also needs to live on something, and therefore payments of too small amounts should not be allowed. The current labor legislation obliges accountants to observe the following boundaries:

• hold 20% the amount of salary allowed in the general case;
• make a deduction in the amount 50% allowed only in cases regulated by federal law (severance pay, remuneration under the terms of an employment agreement, royalties);
• 70% wages can be withheld only in rare cases, such as the need to transfer alimony for several children under 18 years of age at once, compensation for damage to the health of citizens, as well as damage caused due to the death of the family breadwinner due to the guilty actions of the employee or due to the employee committing a crime.

Sequence of deductions on writ of execution

As soon as the company receives writ of execution from the bailiffs, the employee must be notified of the upcoming deductions. Then the accountant must familiarize himself with the grounds for issuing and transferring writ of execution and determine the order of deduction:

Turn	Type of debt
1st	Alimony payments; compensation for moral damage; compensation for damage resulting from criminal acts; compensation for damages associated with the death of the breadwinner; compensation for damage caused to someone's health (including accidents).
2nd	Payment for the work of people who worked on the basis of an employment agreement;
3rd	Mandatory contributions to the state budget and off-budget funds
4th	Other debts (for example, bank loans, fines, legal fees)

The sequence of deductions on writ of execution: the procedure for withholding funds

An accountant who makes deductions from a salary must act according to the following scheme:

1. Calculate the employee's total earnings, taking into account only those payments from which deductions can be made.
2. Withhold personal income tax at the standard rate of 13%.
3. Calculate the total amount of debt on writ of execution.
4. Check the maximum possible amount of deductions.
5. Calculate the amount of deductions, making a proportion for the competent distribution of funds available for collection.

How to calculate the amount of deductions for writ of execution

To find out how much to deduct from an employee's salary, you can use the following formula:

VU1L = PSU x SZIL: OSD,

where VU1D - the amount of deduction for 1 writ of execution (monthly);

PSU - the maximum amount of retention (after deduction of personal income tax);

SZIL - the amount of debt according to the writ of execution;

OSD - the total amount of debts for all writ of execution.

Order of deductions on writ of execution: example of deduction on two writ of execution

On August 1, 2017, the accountant received a writ of execution for the programmer Ignatiev Valentin, according to which a deduction from salary should be made alimony on his young son in the amount 25% from salary. Later, on September 1, 2017, another writ of execution comes to Valentine - it turns out that he owes the bank loan payments. After deducting personal income tax at a rate of 13% from the salary, the programmer receives 75 thousand rubles.

The accountant first of all finds out in what order to make collections:

1. Alimony is a deduction of the first priority.
2. Loans, borrowings and other payments are fourth priority deductions.

In August, the accountant withholds only alimony, and since September 2017, the following have been withheld:

• maintenance payments in total 18,750 rubles (75,000 x 0.25);
• loan debt in total 18750 (37500 – 18750) .

Expert opinion on the question of how to conduct deductions on writ of execution in case of a shortage of salary money

The accountant of the company, who noticed that the amount of wages of the employee-debtor is not enough to pay all his debts under the writ of execution, must act in accordance with the following rules:

1. It is necessary to observe the order of deductions (presented in the table above), even if the debts under the writ of execution of the second stage are larger than those under the documents of the first stage.
2. If writ of execution is presented for deductions of the same queue (2 writ of execution for deductions of the first priority, for example), you need to satisfy the requirements in proportion to the amount of the debt.

Legislative acts on the topic

Common Mistakes

Mistake: The accountant made deductions on writ of execution from the employee's salary before paying income tax to the budget.

Let's figure out what order of payment to indicate in the payment order 2017, which threatens the company for errors in this and other details. Here is a sample payment order 2017.

Why do I need the order of payment in the payment order 2017

Banks execute payment orders of companies as they are received. But if there are not enough funds on the account, the money is debited in the order of priority, which is established in Article 855 of the Civil Code of the Russian Federation. For example, current taxes and contributions will be transferred to the fifth line (letter of the Ministry of Finance of Russia dated January 20, 2014 No. 02-03-11 / 1603). Payments on behalf of the tax authorities - in the third.

The order of payment in the payment order 2017 is shown in the table.

Order of payment in the payment order 2017

Order of payment	Transfer type
1	Payments under executive documents that provide for compensation for harm caused to life and health. As well as the payment of claims for the recovery of alimony.
2	Payments under executive documents that provide for the payment of severance pay and wages to former or current employees, as well as payment of remuneration to authors of intellectual activity.
3	The current salary of employees. Write-off of debts on payment of taxes and fees on behalf of the tax inspectorate. Write-off of debt on payment of insurance premiums on behalf of the control services of state off-budget funds.
4	Payments under executive documents for other monetary claims.
5	All other payments are in calendar order. For example, current (voluntary) payments on taxes and contributions.

Where is the order of payment in the payment order, and what will be the errors in it

The order of payment in the payment order 2017 is reflected in field 21 (Appendix 1 to the Regulation of the Central Bank of the Russian Federation of June 19, 2012 No. 383-P). Here, the accountant needs to enter a number from 1 to 5. Although if there is enough money on the company's current account to make all the necessary payments, the number in field 21 does not affect anything.

The Bank has no right not to accept a payment document due to the fact that the order of payment is incorrectly indicated. In confirmation of this - the letter of the Ministry of Finance of Russia dated January 20, 2014 No. 02-03-11 / 1603. If such a refusal had to be faced in practice, you can find out the reason at the Central Bank.

Banks should also skip a payment with the wrong BCC. Employees of financial institutions are required to make sure that all the details are filled in the payment. Therefore, if there is no BCC in field 104 at all, the payment order will not be executed. Whether the code is correct or not, banks do not check.

What consequences these and other errors in payments can bring, we will consider in the next section.

How to correct inaccuracies in a payment order

Payer status (field 101)

If the tax payer status is incorrectly indicated in the payment order for transferring taxes (field 101), tax arrears may occur. The fact is that taxes with different payer status are credited to different personal accounts. Therefore, the money will be credited to pay off the debt, which may not be. And the debts that the company tried to pay off will remain unpaid. This happens, for example, when a company is both a taxpayer and a tax agent. If you enter code 01 in field 101 instead of code 02, then the taxpayer will have an overpayment, and the tax agent will have an arrears. Therefore, the IFTS will be able to charge penalties and fines (Articles 75, 122, 123 tax code RF).

In case of an error in the status of the payer, the tax will still go to the required budget and to the correct current account of the Treasury of Russia (paragraph 2, clause 7, article 45 of the Tax Code of the Russian Federation). Therefore, in order to avoid sanctions for such shortcomings, it is enough to submit an application for clarification of the payment (letter of the Federal Tax Service of Russia dated October 10, 2016 No. SA-4-7 / 19125). Attach a copy of the payment order. The tax authority will verify the calculations, redistribute the funds received and cancel the penalties accrued on the arrears until the payment is clarified. Officials will notify the company of the decision taken five working days in advance (clauses 7 and 8 of article 45, clause 6 of article 6.1 of the Tax Code of the Russian Federation).

Beneficiary's bank and Russian Treasury account number (field 13)

If it is incorrect to indicate the beneficiary's bank and account number of the Treasury of Russia, taxes and insurance premiums will be considered unpaid (clause 4, article 45 of the Tax Code of the Russian Federation).

The difficulty is that such payment details cannot be clarified (clause 7, article 45 of the Tax Code of the Russian Federation). Therefore, the money will have to be transferred again, and the originally paid amount will be returned through your bank. Penalties will be charged for the delay.

KBK and OKTMO (fields 104 and 105)

If the KBK or OKTMO is incorrectly indicated, the money, although it will fall into the budget, will be credited:

• to the budget of another level (for example, instead of the federal to the regional);
• to the budget of one level, but in another municipality;
• to the budget of one of the off-budget funds;
• for unexplained receipts.

According to the KBK and OKTMO, the tax authorities determine the ownership of the payment. Errors in these details can be corrected. To do this, submit an application for clarification of payment. Officials will update the payment as of the day it was sent. Therefore, the accrued interest will be written off.

In a letter dated October 10, 2016 No. SA-4-7 / 19125 tax office gave such explanations: it is possible to clarify the CBC even if the code of another tax was erroneously indicated. In this regard, the previous letters of the Federal Tax Service of Russia (dated October 26, 2015 No. ZN-4-1 / 18643 and dated December 22, 2011 No. ZN-4-1 / 21889), which stated that clarification of the CSC is possible only in within one tax are no longer relevant.

Please note that even if the organization did not apply to the inspectorate with a statement to clarify the payment due to errors in the CCC and OKTMO, the courts consider the obligation to pay taxes fulfilled, and fines and penalties are illegal. In confirmation of this, for example, the ruling of the Supreme Court of the Russian Federation of March 10, 2015 No. 305-KG15-157 and the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 23, 2013 No. 784/13.

Some courts point to this point. The code of the payment administrator must be correctly indicated in the CSC. In this case, the amounts transferred with such a code are considered paid and penalties are not charged on them. Even if errors were made in other elements of the CSC. Such a conclusion is contained in the ruling of the Supreme Court of the Russian Federation dated October 15, 2015 No. 310-KG15-12541 and in the resolution Arbitration Court of the Central District dated July 15, 2015 No. F10-2055/2015.

In addition, the courts distinguish between "overpaid" and "erroneously transferred" taxes. Suppose the company is not a VAT payer, but indicated its CCC in the payment for transport tax. In this case, the tax is not overpaid, but the rule on the impossibility of offsetting between taxes different types(federal, regional, local) does not apply.

Sample payment 2017

The order of payment is the main attribute of the payment order. The sequence of debiting money from the current account by the bank depends on it. Let's consider, using specific examples and samples, how to correctly indicate this requisite in a payment order in 2020.

In order to transfer funds in a non-cash form to a counterparty or to the budget, it is necessary to correctly fill out a payment order. This document includes dozens of mandatory details, the filling of which is strictly regulated. Compliance with uniform registration rules allows banks to quickly and accurately transfer payments to their destination.

Reference books and sample documents will help you fill out payment orders correctly and transfer taxes and insurance premiums in a timely manner. Download for free:

The BukhSoft program automatically generates payment orders with up-to-date details. The program itself will supply the correct details of the counterparty or tax, CCC, order of payment and tax period code. Try it for free:

Download sample payment

Where they put the order of payments in the payment order in 2020

The order of payment in the payment order in 2020, as before, is indicated in the field "21". The numbers from 1 to 5 show the bank in what order it should write off funds from the account of the company or individual entrepreneur.

The significance of the codes goes in descending order: “1” is the most significant payment, “5” is the least significant payment. It is important for an accountant to know this sequence. If you make a mistake, the bank may not accept the payment.

Please note: if a company or individual entrepreneur does not have enough funds in the account, they will be debited in the sequence established by Article 855 of the Civil Code of the Russian Federation.

Code of order of payment in 2020

Here are the values ​​​​of the order of payments in the payment order in 2020:

• “1” - payment for compensation for harm to life and health; transfer of alimony deducted from salary;
• “2” - payments on writ of execution of income to authors for the results of intellectual activity and income to employees of companies (salary and severance pay);
• “3” - tax payments, payments to the Social Insurance Fund and the Pension Fund of the Russian Federation in accordance with the requirements and instructions (arrears); payment of wages and other income to employees;
• “4” - other payments in accordance with executive documents;
• “5” - other transfers in calendar order (the bank first executes the document that arrived first).

Let's take a closer look in the table:

Note: the bank in which you have an open current account follows the order indicated above only if there are no funds on the account. As soon as the funds are received, the bank will write off in accordance with the significance of the payment.

If there is money in the account, the bank will debit them in order in calendar order.

Order of payment: taxes and insurance premiums

When transferring taxes, insurance premiums, paying fines and penalties on them, the order of payment in the payment order may have the values ​​“3” and “5”. The sequence "3" and "5" in payment orders determine the order of debiting when there is not enough money on the current account.

Table. Order of payment: taxes

Payment order and order of payment

The legislation provides for a standard form of payment order.

When paying taxes, contributions, customs and other payments to the budget, use the standard payment form and fill it out in accordance with the rules approved by Order of the Ministry of Finance No. 107n dated November 12, 2013.

Examples of indicating the priority of payment in a payment order

Let's look at examples of how to correctly indicate the order of payment for personal income tax, transport tax and when transferring VAT to the budget by a third party.

Example 1

The company transfers the advance payment for transport tax. Gamma LLC (Moscow, TIN 7725638945) owns a car. Vehicle registered at the location of the branch in the city of Ramenskoye, Moscow Region. The branch is registered with the Federal Tax Service of Russia for the city of Ramenskoye.

checkpoint separate subdivision – 506987563.

The company transferred to the budget an advance payment for transport tax (KBK 18210604011021000110) for the II quarter in the amount of 964 rubles.

In field 101 "Payer status" code 01 is indicated.

In field 109 "Document date" - the value "0" (payment for the current period, the need to draw up a transport tax calculation of the Tax Code of the Russian Federation does not provide).

In field 107 "Tax period" KV.02.2020.

Example 2

The Gamma company employs employees and is a tax agent for personal income tax (TIN 7824123456), registered with the Inspectorate of the Federal Tax Service No. 24 for St. Petersburg).

Gamma's current account number is 40702810423659875365 at Stable Bank, c/c 30101812369875326471, BIC 044259875.

In field 101 "Status of the payer" code 02 is shown.

Example 3

The company "Sigma" (TIN 4656986259, KPP 465601001, is registered with the IFTS No. 11 for the city of Kursk) partially paid VAT to the budget for the company "Gamma" (TIN 4626895647, KPP 462601001, is registered with the IFTS No. 26 for the city of Kursk). Kursk).

The amount of payment is 25,400 rubles. KBK VAT - 18210301000011000110.

The accountant stated in the payment order:

• "TIN of the payer" - the number of "Gamma";
• "Payer's checkpoint" - "Gamma" code;
• "Payer" - "Sigma";
• "Recipient" - UFK for the city of Kursk (IFTS of Russia No. 26 for the city of Kursk);
• “Purpose of payment” – “4656986259/465601001//for the company Gamma//1/3 VAT accrued based on the results of own activities for the II quarter. 2020";
• "Payer status" - code 01;
• "Date of the document" - the date of signing the declaration for the II quarter;
• "Tax period" - the period for which the tax is paid - Q.02.2020.