bank accounts

Payment sequences - changes in filling out details 21

When opening a settlement or current account in a bank, about order of payments (write-off order Money ) no one thinks about the account - everyone is set up to work without financial problems. And yet, everyone becomes familiar with the concept of “order of payments”, and occurs the first time they fill out a payment order or payment request. So what is “payment priority” and where is it entered?

Payment order - definition

Payment order- this is the sequence established in the Civil Code of the Russian Federation for the bank to write off funds from customer accounts based on received orders (settlement documents), the payment period for which has already arrived or is due 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 in this account and their sufficiency to pay for all received settlement (payment) documents.

Where and what symbols indicate the order of payment

The order of payment is indicated in all types of customer orders. Thus, according to Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds,” the order of payment (21 details number) is indicated in the following types of customer orders:

• In the payment order (See the form in Appendices No. 2 and No. 3 of the Regulations)
• In the collection order (See the form in Appendices No. 4 and No. 5 of the Regulations)
• IN payment request(See the form in Appendices No. 6 and No. 7 of the Regulations)
• In the payment order (See the form in Appendices No. 9 and No. 10 of the Regulations)

21 props number(field number 21), reflecting the “order of payment” - is indicated in the payment document with only one digit in accordance with federal law (Civil Code of the Russian Federation) or is not indicated in cases established by the Bank Russia.

Since December 14, 2013, the order of payments has been established - 5(from the first to the fifth), and the payment document always contains one of these five queues - an amendment has been made to the Civil Code of the Russian Federation Federal law dated December 2, 2013 N 345-FZ. The same Federal Law abolished 6 priority of payment.

Payment documents are accepted by banks for execution when mandatory filling all details, which includes filling out 21 details, so a payment document without this detail from the client is practically not accepted by the bank for execution.

The procedure for making payments and existing types of priority of payments

Article 855 of the Civil Code of the Russian Federation dated January 26, 1996 N 14-FZ establishes two fundamental priorities for writing off funds from the client’s account and describes the procedure for making payments:

• Calendar order of payments- if there are funds in the client’s account, the amount of which is sufficient to satisfy all the requirements for the account, that is, banks write off funds from the account in the order in which the client’s orders and other documents for debiting are received.


• Sequence of payments (in the sequence established by law)- if there are insufficient funds in the account to satisfy all the requirements presented to it, the order of debiting funds established by paragraph 2 of Article 855 of the Civil Code of the Russian Federation is applied.

But, regardless of what payment procedure is applied, payment documents(instructions), field 21 must be filled in.

Sequence of payment (in the sequence established by law)

In accordance with paragraph 2 of Article 855 of the Civil Code Russian Federation(as amended by Federal Law No. 345-FZ dated 02.12.2013) funds are written off if there are insufficient funds in the account to satisfy all requirements presented to it, is carried out by banks in the next order:

• First of all (payment order 1)- By 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 collection of alimony;


• Secondly (payment order 2)– according to executive documents providing for
  transfer or issuance of funds for settlements for the payment of severance pay and wages with persons working or who worked under an employment agreement (contract), for the payment of remuneration to the authors of the results of intellectual activity;


• In third place (payment order 3)– 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 tax authorities for the write-off and transfer of debts for the payment of taxes and fees to the budgets of the budget system of the Russian Federation, as well as instructions from the authorities monitoring the payment of insurance premiums for the write-off and transfer of the amounts of insurance contributions to the state budgets off-budget funds;


• In the fourth place (payment order 4)- according to executive documents providing for the satisfaction of other monetary claims;


• In the fifth place (payment order 5)– for other payment documents in calendar order.

Debiting funds from the account according to requirements, related to one payment queue, is carried out in the calendar order in which documents are received by the bank.

If there are insufficient funds in the account, the account manager has only a limited opportunity to regulate the order of making those payments that arrived on the same day and fell into the same queue.

In payment documents, the order of payment (in field 21) is always entered, although from all of the above we can conclude 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) priority of payment when there are insufficient funds;
• when making all payments of the fifth priority.

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

With entry into force latest changes in paragraph 2 of Art. 855 of the Civil Code of the Russian Federation, the order of payments has changed since December 14, 2013. New edition of this legal norm came as a surprise to many lawyers. Despite the fact that in explanatory note to the draft law (which made the changes) it was stated that it took into account the conclusions of the Resolution of the Constitutional Court of Russia dated December 23, 1997 No. 21-P, the content of Article 855 in the new wording became exactly the opposite in terms of the operative part of the said Resolution of the Constitutional Court of the Russian Federation.

Our goal is not to discuss the compliance of the law adopted by the deputies with the Constitution of the Russian Federation, namely the first part of its Article 19. We hope that the Constitutional Court of the Russian Federation will do this, for the umpteenth time. Let's take a better look at the practical side of applying the new rules. Since the law has come into force, and it must be observed until another regulatory one is adopted legal act, canceling or changing it.

The order of payment when transferring your own funds

First, it should be said that there are now only 5 queues for debiting funds from the payer’s account. Before that there was one more. However, banks are required to apply this part of the article of the Civil Code of the Russian Federation only if there is not enough money in the client’s account to fulfill all the requirements and orders presented to this account. In other words, if funds on the payer's current account enough to process all the documents, the order of write-off indicated in them is not taken into account. In this case, funds are debited from the account in the order of calendar receipt of payment documents by the bank. That is, on a first-come, first-served basis.

We recommend that you understand and remember the above in order to draw the attention of bank employees to the correct application of the law if you are returned a payment with an “incorrect” queue indication, but you still have enough money in your account. Learn to defend your rightness, especially if you cannot or do not have time to redo the assignment.

When paying for goods, works and services

The order of payment in payment order for goods, as well as for services rendered or work performed, without a doubt always number 5. Even if it is payment under civil law contracts in favor of individuals. There is only one exception to general rule, when it would be correct to put the 4th line. If you lost the case arbitration court with a supplier or buyer of goods, with a customer or performer of work or services, the other party to the dispute may offer you to voluntarily repay the debt, but will not receive an answer.

The counterparty, in order to be sure of receiving court-confirmed money from you, will most likely present you with a writ of execution. Then, when drawing up an order for the transfer of debt for goods, services or work under a writ of execution, the fourth priority of payment should be indicated. And do not forget to mention in the “Purpose of payment” details of the document that served as the basis for the transfer of money. Otherwise, the bank will require you to put the number 5 in field 21.

Transfers for labor relations

Payment order wages and the accruals associated with it do not always have the same number. It all depends on different circumstances. She could be first, second or third.

First

The first priority may be indicated, for example, when transferring compensation for compensation for harm caused to the life and health of an employee or former employee. But only on the condition that the transfer of money is carried out according to an executive document.

In other words, if an employee was injured while performing his work duties and sued the employer for compensation for damages, and won the legal dispute. Without hesitation, he turned to bailiffs and received a writ of execution, which was presented to the employer. An organization or individual entrepreneur, having received a writ of execution, decides to pay the employee the compensation due. In this case, you will need to write the number 1.

The first priority is also indicated in the order for the transfer of alimony withheld from your employee’s salary if you are presented with a writ of execution or another demand for their collection. Voluntary transfer of alimony at the request of the employee is carried out indicating queue 5.

Second

There may be a situation where the employer owes wages or severance pay employee and does not want to pay them. In this case, the labor court decides quickly, and not in favor of the employer. Then, when transferring arrears of wages and severance pay according to the writ of execution, in detail 21 you should put 2.

The same should be done when paying, according to executive documents, arrears of remuneration to employees who have entered into a contract with you. civil contracts, based on the results of which they became the authors and owners of the results of intellectual activity.

If similar debts are transferred by the employer or the GPA party voluntarily, the payment queue should be written 3.

Third

When transferring wages to persons working under an employment contract, in the usual case you should indicate in the payment order the order of debit 3. This order also includes all other transfers of funds for wages, including accrued social insurance benefits.

That is, if you do not pay your salary in cash, but transfer it to bank cards employees, as expected - at least for each half of the month, then in orders for the total amount, accompanied by a register, and in transfers to a specific employee’s card, you need to put the number 3. The same is true for transfers of temporary disability benefits to employees’ cards , pregnancy and childbirth, since these are payments related to the employment relationship.

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The order of payments when paying taxes, fees and insurance premiums

If you don’t already know, then we are obliged to tell you that the amounts of accrued taxes, fees and contributions are no longer your funds. This money belongs to the state or authorities local government, even if they are on your account. They are yours accounts payable. Therefore, their payment cannot be considered a transfer own funds.

However, and contrary to the Resolution of the Constitutional Court of the Russian Federation indicated at the beginning of the page, legislators divided such payments into two different groups according to the time of debiting funds from the payer’s account.

In payment orders

In the event that a taxpayer or insurance premium payer himself issues an order to transfer a tax, fee or insurance premium V budget system RF, he must always indicate order of payment 5. This conclusion follows from a literal reading of the provisions of Art. 855 of the Civil Code of the Russian Federation in its current edition. The Russian Ministry of Finance also agrees with this, having already repeatedly expressed its opinion in letters and answers to questions.

Moreover, it does not matter at all whether the subject accrued it independently entrepreneurial activity current tax or contribution, or he voluntarily pays the debt on them, or penalties. It also does not matter when arrears of taxes and contributions are transferred at the request of the tax authority or by decision of an extra-budgetary fund. You still need to write 5.

In collection orders and payment requests

We hope you understand that collection orders and payment requests for writing off debts on taxes, fees and insurance premiums can be received by the bank from tax authorities or from extra-budgetary funds. The bank account owner himself does not create them.

That is, when tax office or management pension fund, having sent you a demand for debt payment, does not receive information about its execution fixed time, then sends documents for debiting funds from the account to your bank. The order of payment in collection orders will be indicated 3.

And this despite the fact that the same debt to the budget is being repaid. Only in the first case, the order for its transfer is made by the debtor himself, and in the second case, the debt is written off from the account according to documents drawn up by government agencies. Why these should be different queues is really not clear. But that's how the law was written.

Everything that is written above regarding taxes and insurance premiums also applies to the payment of fees. That is, when transferring state duty The order of payment should also be set to 5. The same applies to the fee for providing an extract from the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs, administrative fines and other transfers to budgets of all levels.

Contents of the article on the order of payments in a condensed form

Payment queue	What documents are written off in this queue?
First	By executive documents to satisfy claims for compensation for harm caused to life and health, as well as claims for alimony.
Second	By executive documents, for the payment of severance pay and wages with persons working or who worked under an employment agreement (contract), for the payment of remuneration to the authors of the results of intellectual activity.
Third	By payment documents for settlements of wages with persons working under an employment agreement (contract), instructions from tax authorities to write off and transfer debts for taxes and fees, instructions state extra-budgetary funds for writing off and transferring insurance premiums.
Fourth	By executive documents, not related to the first and second stages.
Fifth	For any other payment documents, not related to queues 1, 2, 3, 4, in order of calendar priority. Including payment slips for the transfer of taxes, fees and insurance premiums drawn up by the taxpayer independently.
Documents with the same write-off order	Debiting funds from the account for claims related to one queue is carried out in the calendar order of receipt of documents.
When is the order of debiting funds from the account valid?	Write-off of funds in the established order is carried out if there are insufficient funds in the account to satisfy all the requirements presented to it (clause 2). If there is enough money in the account, these funds are debited from the account in the order in which the client’s orders and other documents for debiting are received (calendar order) (clause 1). In this case, the order of payment indicated in the document does not matter, and the bank is obliged to execute the client's order even when the queue number in the payment order is indicated incorrectly.

A fairly common situation is that a manager brings a payment slip to the bank, but the document is not accepted. The operator explains: you have entered the order of payment incorrectly. What kind of indicator is this? Where is it located and why is it so important? Let's try to figure it out.

Where is the order placed?

The order of payment can be seen in a small rectangle opposite the line “Recipient”. If you look closely, you will see two columns of cells, one of which, on the right, is called “Outline. plat.", and opposite it there is a single digit. This is our order of payment.

One small number, because of which your payment may not be accepted at the bank.

What does queuing mean?

In order to understand what this or that number means in the “Payment Sequence” cell, you will have to refer to the Civil Code. The fact is that funds from the current account must be debited sequentially, depending on their intended purpose. This is done so that if there are insufficient funds in the bank, the most important expenses are made first - payment of taxes and contributions, payment of wages. IN Civil Code In the Russian Federation, the procedure for spending funds from the account is regulated by Article 855.

Sequence of payments

So, according to the current Russian legislation, the order of payments made from the account today looks like this:

1. Write-off according to executive documents satisfying claims for compensation for harm caused to health and life, including write-off of alimony.

2. Write-off according to executive documents satisfying claims for payment of severance pay and wages of persons working under an employment contract, contract, as well as claims for payment of royalties.

3. Write-off of funds to pay wages to employees within employment contracts, as well as deductions of insurance contributions for pension, medical and social insurance.

4. Write-off of funds according to executive documents satisfying other monetary claims.

5. Other write-offs for other payment documents, in the order in which payments were received by the bank.

It turns out that the fifth stage includes our payments of bills from suppliers and contractors, payment for services provided to us by third-party organizations.

It should be taken into account that if there are insufficient funds in the account, payments of one queue will be written off in calendar order, that is, according to the date of receipt. Salaries and deductions in social funds are made only after the funds of the first and second stages are written off.

We hope that now, when drawing up a payment order, you will definitely pay attention to the small but important number of the payment order. And your payments will be made quickly and in compliance with all deadlines!

Mezentseva Vasilisa

The order of payment in the payment order 2018year is established according to the norms of the Civil Code of the Russian Federation. We will look into why this information is needed and how to fill it out correctly in different cases.

When do you need to fill in detail 21 “Payment order” in a payment order?

The field “Payment order” must always be filled in when drawing up a payment order. But this becomes especially relevant when there is not enough money in the organization’s current account to pay off all obligations. In this case, the payment procedure is regulated by clause 2 of Art. 855 of the Civil Code of the Russian Federation.

Read about which mandatory fields a payment order has.

The procedure for payments from a current account established by the Civil Code of the Russian Federation

The order of payments in 2018 is as follows:

• Payments will be made first writs of execution for alimony, compensation for harm to life and health.
• Then - according to writs of execution for payment of arrears of wages, severance pay, and royalties.
• In the 3rd place - for wages based on payment orders, as well as for taxes, fees and contributions based on collection orders.
• Payments under other writs of execution - in the 4th stage.
• The last to be repaid will be the obligations ordered by the organization, including the last order of payment - for taxes.

Read about the order of VAT payments in the material .

What to put in the order of payment when paying taxes

With salaries, everything is simple and clear: we draw up a payment order with payment order 3 and send it to the bank. But when preparing a payment order for paying taxes, the question often arises: what order of payment in the payment order should I choose - 3 or 5?

This ambiguity is associated with amendments to Art. 855 of the Civil Code of the Russian Federation, which came into force on December 14, 2013. Before this date, the 3rd stage included payments for taxes, fees and contributions not only on instructions from regulatory authorities, but also on orders from organizations.

After this date, voluntary repayment of the debt was included in the 5th priority. But many organizations continue to issue payments the old fashioned way with the number 3. The bank may ask you to correct such documents.

Is tax considered paid if the bank did not transfer the money to the budget (opinion of the judiciary), see.

So what is the right way?

You need to remember: if you want to pay taxes, put the number 5 in the order of tax payments in 2018. Thus, you will comply with the requirements of the Civil Code.

The bank does not accept a payment with incorrectly filled in details - should I correct it or not?

According to the regulation of the Bank of Russia dated June 19, 2012 No. 383-P, an incorrectly completed “Payment order” detail is not grounds for refusing to transfer money. According to the Ministry of Finance of Russia (letter dated October 4, 2017 No. 05-07-06/64623), an accountant’s error in the order of payment cannot be grounds for bankers to return a payment.

Therefore, formally, the bank must accept such payments. But there is a practice when banks ask you to redo documents and fill out the specified details correctly. Whether to correct the documents or not is up to you. But you need to take into account that it is not difficult to redo the payment, but disputes with the bank can take time and delay payments.

For information on where to find out that your tax payments have been received by the recipient, read the article “Make sure your payments go as intended.” .

Results

The “Payment order” detail is always filled in, since this is required by regulation No. 383-P. You especially need to pay attention to this field when financial position the organization is lame and Art. 855 of the Civil Code of the Russian Federation. You should study the order in which payments are made and, depending on this, indicate the correct order. To reflect the order of payment in the payment order - 2018, symbol 5 is given for taxes, and symbol 3 for payment of wages. No changes were made to the order of payments in 2018.

When drawing up a payment order, the order of a specific payment becomes important. In 2013, the law regarding this indicator changed. What is meant by payment queue in 2019?

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When issuing a payment order, you must always register the payment queue. This indicator becomes especially relevant when there is insufficient funds in the payer’s account.

If the available amount is not enough to fulfill all existing obligations, then payments are made according to the established queue. What payment queue should be specified in the 2019 payment order?

General aspects

The field referred to as “Payment order” in the payment order can be classified as conditionally mandatory.

But, as a rule, this indicator is indicated immutably, since there is always a possibility that the available funds will not be enough to fulfill debt obligations.

In this case, the procedure established

If there is a shortage non-cash funds The payer's payments are repaid in accordance with the order specified in the payment order.

Starting from December 14, 2013, the provisions of this law came into force. If previously there were six lines, now there are five of them. The list of documents that relate to the third, fourth and fifth stages has also changed noticeably.

For payments to the budget, the priority now depends on whether the payment is late or urgent, whether it is made on time voluntarily or forced collection.

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

The order of payment does not depend on the type of orders received from the client. It is influenced by the amount of funds in the account and their sufficiency to pay all payments. The order of payment must be indicated in any order.

If there are insufficient funds, the account manager can only limitedly regulate the order of execution of payment orders, namely those received on the same day and included in the same queue. Field 21 in the payment slip is always filled in.

In this case, the calendar priority can be used only if there is a sufficient amount to pay all payments, when executing orders within one payment queue or when making payments of the fifth queue.

For taxes

The order of payments for tax payments and fees depends on the timing of their payment and the voluntary nature of payment.

The Ministry of Finance, referring to the position of the Supreme Arbitration Court of the Russian Federation, expressed, established that payments intended for payment to the budget and those paid compulsorily at the request of administrative bodies are carried out in third place.

If payments for tax obligations are fulfilled by the payer voluntarily and without violating payment deadlines, then they should be classified as the fifth and last priority.

Personal income tax

In 2019, according to the amended legislation, only collection orders from regulatory authorities are included in the third stage.

Any independently issued payment orders are recognized as payments of the fifth stage.

The new wording of Article 855 of the Civil Code directly states that the third priority involves the payment of taxes, fees and insurance premiums on instructions from regulatory authorities.

Video: payment order

When filling out a payment invoice for the current non-overdue tax, you must put “5” in the payment invoice. But still, at the time of submitting the payment, it is advisable to clarify the bank’s position on this issue and indicate the value recommended by the banking institution.

The payer is not responsible for violating the order of priority of payments, since the bank is the manager of the funds.

VAT

Based on the above, as well as clause 2 of Article 855 of the Civil Code and clause 2, the order of payments when paying VAT corresponds to the order when paying other types of tax amounts.

Thus, writing off tax from the payer’s account forcibly automatically classifies the payment as the third priority. Voluntary payment assumes that the payment will be made in the fifth place.

Thus, even under other equal conditions of the payment document, the order for the payment of current tax payments will always be carried out later than the repayment of arrears at the request of the controlling structures.

State duty

State duty applies to federal taxes, which are physical and legal entities paid when contacting government agencies.

This definition allows us to classify the state duty as the fifth priority. This is due to the fact that at this stage payments are made to the budget and extra-budgetary funds.

Another thing is that several similar payments may fall into this queue at once. Then the payment is carried out according to the calendar sequence, that is, according to the sequence in which payment documents are received by the bank.

Fine and penalty

Some confusion may arise among payers when indicating the order of payment of fines and penalties. The third order is often indicated.

This is motivated by the fact that this paragraph refers to the execution of payments for forced repayment of debt on mandatory payments.

If the penalty can be paid voluntarily, then fines, as a rule, are paid upon request, that is, forcibly. However, by obligatory payments the legislator understands taxes in their pure form.

Fines and penalties apply to other payments, even if they are repaid forcibly. This means that in the payment order the order of payment of penalties and fines will be fifth.

Dividends

What are dividends? These are payments received by a company participant who has a share in the company’s property or a certain number of shares, as part of the total