Priority of payment in a payment order 6. What does the order of payment in a payment order mean? The procedure for making payments and the existing types of order of payments
In 2014, innovations were introduced in the rules for processing payments. The new document affects absolutely all legal entities (LE) and individual entrepreneurs (IP). When processing payment orders, banks require that they indicate the order of payment, the responsibility for the correct determination of which lies with the payer.
Settlement rules
The Regulation of the Central Bank of the Russian Federation No. 383-P says that payment orders should indicate the order of payment (field 21). What it is? This is a legally established procedure for banks to debit funds from customer accounts. The responsibility for the correct assignment of the payment to a certain priority lies with its initiator. But the bank executes the transaction if there is enough money in the payer's account. Otherwise, documents are accepted in the order in which they are received. This is stated in Article 855 of the Civil Code of the Russian Federation. The bank may ask to replace the payment order if the payer has incorrectly indicated the order of payment in it. In this case, the status of the client's current account is taken into account.
Order of payments in 2014
According to Regulation No. 383-P, the bank is obliged to execute payment instructions in the manner prescribed by law. If any details of the document are drawn up incorrectly, bank employees have every right to return it for correction. This also applies to the order of payment. Each individual entrepreneur and firm must know the queue number.
- First: payments with executive documents providing for compensation for harm that was caused to life and (or) health. This also includes claims for the recovery of alimony.
- Second: payments with executive documents that provide for the payment of severance pay, salaries. This also includes remuneration for activities of an intellectual nature.
- Third: current salary, arrears in payment of taxes, fees on behalf of the inspection; insurance premiums on behalf of the control services of state off-budget funds.
- Fourth: payments with executive documents with other monetary claims.
- Fifth: other payments in calendar order.
Innovations
On January 1, 2014, new rules came into force, which clarified the requirements for specifying information in payment orders. Legislative acts abolished the sixth order of payment. Thus, in the new year there were 5 of them. Another innovation concerns the rules for issuing orders for insurance premiums and taxes. Now, in payment instructions, instead of the OKATO code, the OKTMO code (All-Russian classifier of territories of municipalities) must be indicated. It is also written in field 105 "Purpose of payment". Previously, payroll was a third priority. The new document equalized the status of these payments with taxes.
Payment of current payments
Payers independently indicate the order of payment in payment documents - in a specially designated field 21. This is a mandatory requisite for such orders. The order of payment may not be indicated only when transferring money to mandatory reserves, including their return. these documents must be drawn up in accordance with established rules. But if there is not enough money on the payer's account, the bank will make payments, observing the calendar queue, when the funds are credited to the account. Payment instructions must be executed in accordance with legal requirements. Therefore, when money appears on the client's account, the bank makes settlements on orders with a higher priority.
UIN in payment documents in 2014
By letter of the Federal Treasury of Russia No. 42-7.4-05 / 5.3-836, a new requisite was introduced into payment documents - UIN, that is, a unique accrual identifier. It is assigned to payments to the budget (each separately). When paying taxes, fines, penalties, other payments to the budget, UIN in field 105 is written first. The changes also affected the types of payments. If earlier there were 11 of them, now there are only 3:
- Penalty payment - PE.
- Interest payment - PC.
- Other payments - O.
The change in the OKATO code to OKTMO led to the emergence of new forms of documents for transferring taxes, mandatory fees to the budget for individuals and individual entrepreneurs. They were given the opportunity to make payments to the budget in cash and non-cash forms.
Priority of payment for "frozen" accounts
Often, the tax authorities suspend operations on the accounts of legal entities and individual entrepreneurs due to the late payment of mandatory payments to the budget. In this case, the order of payments also applies. First of all, bank employees write off the requirements for executive documents issued by organizations, and alimony. Then there are payments to employees under executive documents, including royalties. Wages can be transferred from “frozen” accounts (letter of the Ministry of Finance No. 03-02-07 / 1-279). But the bank must make payments strictly in accordance with the law. If the payer submits a payment order for the transfer of wages, and at the same time a claim is made to his account for the payment of taxes, then the bank first executes the second.
What to do if the order is incorrect
Responsibility for the correctness of the order of payments is assigned to the payer. Incorrect filling of this requisite affects the urgency of payment. After all, the bank first of all executes the instructions, where the order 1.2 is indicated in field 21. And then in descending order. If the client is in doubt about which order to choose, you can consult with the bank's employees. Employees of a financial institution have the right to ask for documents to be replaced if they find an incorrect order of payment in them. State duty, mandatory payments to the budget in this case are checked more carefully. But the bank does not have the right to refuse to conduct the operation only because of the incorrect indication of the order of priority in the order.
Paying taxes
When there are enough funds on the client's account, payment instructions are executed in the order prescribed by law, in the order they are received by the bank. Amendments were made to the Civil Code of the Russian Federation in order to implement the Resolution of the Constitutional Court No. 21-P. It says that if there is not enough money on the client's account for settlements, then his tax and salary debts are repaid within the same queue. It turns out that the collection orders issued by the regulatory authorities belong to queue 3, and the instructions issued by the client on their own to pay taxes - to priority 5. Servicing banks are required to comply with the queue of documents. Even if the client puts down the wrong order of payment, the bank must make the payment in the queue established by law. Often, payers forget about the new rules and bring documents to the bank with priority 6. In this case, the payment instruction can be returned. The fact is that most settlement programs in banks are configured in this way: they “do not accept” documents with non-existent details. This also includes order 6. And although the bank does not have the right to refuse to make a payment for this reason alone, it is better to replace the instruction in order to avoid similar errors in the future.
Banks must accept for execution payment orders with an error in field 21 of the payment order “order of payment”. The Ministry of Finance announced this in a letter dated 04.10.2017 No. 05-07-06 / 64623.
What the Ministry of Finance said
The Ministry of Finance considered the situation when the bank refused to accept payment orders due to the wrong order of payment.
The money transfer rules are approved by Regulation No. 383-P of the Bank of Russia on June 19, 2012. Chapter 2 of the regulation states that the acceptance of payment orders for execution provides for the control of the values of the details of payment orders.
The document does not contain a rule that the bank has the right to refuse to accept a payment order for execution due to an incorrect indication of the order of payment, the Ministry of Finance said.
Therefore, the bank must accept the payment for execution even with an error in the order of payment.
What is the order of payment
Order of payment- this is the order in which money is debited from the account, the sequence with which banks execute incoming payment orders if they are put on file due to lack of money. The sequence is indicated in field 21 of the payment order in numbers from 1 to 5.
Despite the fact that banks must monitor compliance with the order of payments, accountants also need to know the order in which money is collected. Since they need to enter this information in the "payment".
Planned (current) payments of taxes and contributions, transferred voluntarily, belong to the fifth priority. Therefore, in the payment for the transfer of current taxes and contributions, you should put the number 5 in field 21 (letter of the Ministry of Finance of Russia dated 01/20/2014 No. 02-03-11 / 1603).
But payments on instructions from the tax authorities, as well as on instructions from the bodies controlling the payment of insurance premiums - to the third stage. Therefore, when sending such payments, the number 3 must be entered in field 21.
As for the current salary, it is collected in the order of the third priority. So, in field 21 in the payment order for salary, you need to put 3.
In the daily activities of an organization, the number of different payments can be quite large, so the most important of them, from the point of view of the law, should be carried out before others. The most significant are the mandatory payments. Namely, the payment of taxes and contributions to off-budget funds. Therefore, in field 21 of the order for the transfer of money, a special requisite is provided - the order of payment. Let's figure out how to put down the order of payment in a payment order in 2019 and why this indicator is needed at all.
Why is it necessary
To begin with, you should understand what the order of payment in a payment order for transferring money means.
As a general rule, an order from a client to transfer tax to the budget, the bank is obliged to fulfill within the next day after the execution of such an order by virtue of clause 2. article 60 of the Tax Code. If, however, the amount of money in the client’s account is not enough to transfer taxes, then the client’s funds will be debited in a strictly defined manner, which is established by Art. 855 of the Civil Code of the Russian Federation.
It follows from the legislation that the order of payment in the payment order depends on whether payment should be made voluntarily or forcibly.
The specified article of the Civil Code defines the following order of debiting:
| 1 | Payments that occur under executive acts on compensation for harm to health or life Alimony payment |
| 2 | Transfers in accordance with writ of execution for the payment of severance pay upon dismissal or wage arrears |
| 3 | Payment of debts on taxes, fees and contributions Issuance of salaries to employees |
| 4 | Cash payments under other executive acts |
| 5 | All other payment documents in the calendar sequence of their receipt |
As you can see, the order of alimony in the payment order always goes at number one and takes precedence over other requirements and orders to the payer's 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.
The general principle of priority is as follows: all payments that belong to the same queue are executed in the calendar order of their receipt by the bank.
VAT
With regard to VAT, the order of payment in the 2019 payment order follows the general approach:
- in case of independent transfer, it is necessary to indicate the 5th queue;
- when collecting this tax forcibly - the 3rd stage (paragraph 2 of the letter of the Ministry of Finance dated 01.20.2014 No. 02-03-11 / 1603).
Insurance premiums
The order of payment in the payment order in 2019 of insurance premiums will be similar. Due to recent global developments in legislation, these mandatory contributions have become similar in status to taxes. If you have no complaints about the deduction of contributions, then put "5".
Salary
According to the above gradation, the order of salary in the payment order depends on whether the employer delayed its issuance earlier or not. So, the current wages (for the past month, etc.) are assigned to the 3rd stage, and its payment from the company's account according to the writ of execution - goes as the 2nd stage.
Fine
The exact order 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”. 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.
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 latest - the fifth. From the point of view of the state, they do not have priority over any other payments.
What to do if the order is incorrect
If there are enough amounts on the client's current account to make all the declared and necessary payments, then the queue specified 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. If there is not enough money on the account to fulfill all orders, the bank will write off the amounts in the order established by law (see above).
Back to
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 2018, read the article.
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.
There are five lines for 2018. 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 2018, the order of payment 5 and the order of payment 3 are used. With code 3, the salary is transferred, and with code 5, most taxes are sent to the budget, for example , personal income tax and insurance premiums
Order of payment in the payment order in 2018:
|
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 Federal Tax Service; 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) |
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.
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.
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.
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.
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, Bank of Russia Rules No. 383-P were approved. Therefore, credit institutions 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.
Orders of payments - changes in filling in requisite 21
When opening a settlement or current account in a bank, about order of payments (the order in which funds are debited) no one thinks from the account - everyone is set to work without financial problems. Nevertheless, everyone gets acquainted with the concept of "priority of payments", and occurs at the first filling of a payment order or payment request. So what is the "priority of payment" and where is it affixed?
Priority of payment - definition
Order of payment- this is the sequence, fixed in the Civil Code of the Russian Federation, of debiting funds by the bank from the accounts of customers according to the 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 what designations indicate the order of payment
The order of payment is indicated in all types of customer orders. Thus, according to the Regulation of the Bank of Russia dated June 19, 2012 N 383-P "On the rules for the transfer of 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 Annexes No. 2 and No. 3 of the Regulation)
- In a collection order (See the form in Appendices No. 4 and No. 5 of the Regulation)
- In the payment request (See the form in Appendices No. 6 and No. 7 of the Regulation)
- In a payment order (See the form in Appendices No. 9 and No. 10 of the Regulation)
Since December 14, 2013, the order of payments has been established - 5(from the first to the fifth), and one of these five queues is always put in the payment document - the amendment to the Civil Code of the Russian Federation was introduced by the Federal Law of December 2, 2013 N 345-FZ. The same federal law abolished 6 order of payment.
Payment documents are accepted by banks for execution with the obligatory filling in of all details, which include filling in 21 details, therefore, a payment document without this detail from the client is practically not accepted by the bank for execution.
The procedure for making payments and the existing types of order of payments
Article 855 of the Civil Code of the Russian Federation of January 26, 1996 N 14-FZ establishes two fundamental priorities for debiting funds from a client's account and describes the procedure for making payments:
- Calendar sequence of payments- if there are funds on the client's account, the amount of which is sufficient to satisfy all the requirements for the account, that is, banks debit funds from the account in the order in which the client's orders and other documents for debiting are received.
- Order of payments (in the sequence established by law)- if the funds on the account are insufficient to satisfy all the claims made against it, the order of debiting funds established by paragraph 2 of Article 855 of the Civil Code of the Russian Federation is applied.
Order of payment (in the sequence established by law)
In accordance with paragraph 2 of Article 855 of the Civil Code of the Russian Federation (as amended by the Federal Law of 02.12.2013 N 345-FZ), funds are debited, if the funds in the account are insufficient to satisfy all the requirements presented to it, is carried out by banks in next order:
- First of all (priority of payment 1)- 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;
- In the second turn (priority of payment 2)- 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; - In the third turn (priority of payment 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 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;
- In the fourth turn (priority of payment 4)- according to executive documents providing for the satisfaction of other monetary claims;
- In the fifth turn (priority of payments 5)- for other payment documents in the order of calendar priority.
If there are insufficient funds on the account, the account manager has only a limited opportunity to regulate the order of making those payments that were received on the same day and fell into the same queue.
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".
