A sample of filling out a payment order (insurance fee for individual entrepreneurs). A sample of filling out a payment order (insurance contribution of an individual entrepreneur) A sample of a payment order pfr ip

In this article, we will consider a payment order in the FIU. We learn about the rules for filling out an order. Let's look at common mistakes.

Organizations and individual entrepreneurs, as job creators, are required to transfer insurance premiums every month for employees of their enterprises, and in the case of individual entrepreneurs without employees, also for themselves.

Obviously, you need to fill out a payment order correctly, otherwise the funds will not find their recipient, the contributions will be considered unpaid, a fine will be imposed and penalties charged, in extreme cases, the current account may be blocked. It is believed that the execution of such documents is an occupation that does not require special skills, but it would be safer to entrust this to a qualified employee.

Monthly, the 15th is the deadline for making payment of contributions, on this date the payment documents must be completed and sent, and the money must be transferred.

For insurance premiums to the Pension Fund from the cash receipts of employees of enterprises within the framework of the established for 2017. limit (876 thousand rubles) there is a 22% tariff, and for payments above this limit - 10%.

Errors in the payment order (critical and non-critical)

Incorrectly filled data in the payment document, which will lead to the fact that the contribution will be recognized as unpaid (there will be a fine and a penalty fee):

• name of the beneficiary's bank;
• Federal Treasury account.

If the following errors are made, the contribution is considered paid (there will be no fines and penalties):

• wrong checkpoint of the recipient;
• invalid TIN of the recipient.

Terms of payment of insurance premiums of payment orders to the Pension Fund of the Russian Federation

The table shows the due dates for the payment of contributions for different categories.

The status of the payer in the payment order for insurance premiums

The issue of the status number of the person who pays the insurance premium remained unresolved for a long time. The tax office argued that the only correct option to fill in field 101 for an employer making contributions for employees is the status “14”. Many accountants of organizations and entrepreneurs continued to enter the numbers “08”, indicating the status of the payer, transferring contributions to the budget of the Russian Federation. And bank employees, in turn, did not accept payment documents, neither with the first nor with the second status. At the moment, the problem is resolved, for the attention of organizations paying insurance premiums - the correct indication would be the status “01”, i.e. the status of the payer-legal entity. From January 1, 2017 when making payments to funds, the statuses “09”, “10”, “11”, “12”, “13” are intended for entrepreneurs, notaries, lawyers, farmers and individuals, respectively.

Payee in the payment order for insurance premiums

Everything is simple here - enter the details of the tax service into the document:

• by location of the company (if you are a legal entity);
• on registration of IP (obviously, if you are an entrepreneur).

To find out this information, just follow the link. https://service.nalog.ru/addrno.do and indicate who you are (legal entity or individual entrepreneur). Then you should report the location of your business or enter your tax office number.

The service will issue information relevant on the day of the request, which must be indicated in the payment document.

OKTMO in a payment order to the FIU

If the addresses of organizations and the registration of the entrepreneur have not changed, then OKTMO will not change either. The fact that now insurance payments will be transferred to the tax, and not to the Pension Fund, does not play a role.

There are two ways to find out if you enter this code into the payment document correctly:

• If you know the municipality in which the company or entrepreneur is located, this service will suit you: https://www.nalog.ru/rn52/service/oktmo/

• If you find it difficult to indicate the municipality, this resource will help you out: http://fias.nalog.ru/ExtendedSearchPage.aspx

Current CCC for the payment of insurance premiums, penalties and fines to the Pension Fund of the Russian Federation

When specifying the CCC, you need to be extremely careful, because if they are incorrectly indicated, the fee will not be considered paid. Here you need to take into account the following points:

• The first three digits of the code are 182 (due to the fact that now the tax service administers payments to the FIU);

• For December 2016 dues a special BCC is distributed (and it does not matter if the payment is made later than 01/01/2017);

• The PFR also provides separate codes for the payment of penalties and fines for late payment for the period of 2016 and 2017;

• Fixed payments (for individual entrepreneurs without employees) for the time before and after 01/01/2017. listed under various CSCs.

This table lists the costs for different payment purposes.

Filling out a payment order in the FIU

Fields and are not filled in, they are needed for records of bank employees.

The document number is entered in the field.

The field is intended for specifying the day of execution of the payment order in the format DD.MM.YY.

The field must contain information about the type of payment. We write:

• [By mail] if the document is sent through the post office;
• [Urgent] if the fee needs to be accounted for as soon as possible;
• [Electronic] if the money will be transferred by electronic payment;
• [___] if you pay in person.

The value is entered in the field<01>(Not<08>and not<14>!).

The field must contain the amount to be paid in words and in figures.

In the place of the document, which we marked , you provide data about your company:

• TIN (consists of ten digits for LLC and twelve digits for individual entrepreneurs);
• Checkpoint (entrepreneurs do not fill out);
• name of the enterprise (or initials of the entrepreneur);
• Account number from which funds are debited;
• name of the bank (BIC, correspondent account) of the payer.

In the field you enter data about the recipient of funds:

• bank of your IFTS (name, BIC);
• the name of the IFTS, its account number.

Fill in the field (enter only the information indicated below):

• In part<Вид операции>put<01>(i.e. we indicate that this is a payment document);
• IN<Очередность платежа>put<5>;
• <Код>we have<0>.

The area will contain:

• OKTMO,
• Payment basis:

1. TP (current payment);
2. ZD (payment for expired periods, is set at additional payments according to updated calculations);
3. AP (contribution upon issuance of an inspection report by employees of the Federal Tax Service);
4. TR (transfer of funds at the request of the tax).

• Payment period:

1. MS.01.2017 (if monthly payment is made);
2. KV.01.2017 (for surcharges for “clarifications”);
3. GD.00.2016 (for surcharges for “clarifications” and at the request of the Federal Tax Service for an audit).

• document number -<0>. If the funds are transferred according to the “clarification” or at the request of the tax, we will write down the number of the calculation or decision of the Federal Tax Service.
• Date of paper, set<0>or the date of submission of the revised calculation (the date of the decision of the Federal Tax Service).

Field -<Назначение платежа>. The line should contain data that the contribution is made to the FIU for period N.

And, finally, handwritten or electronic signatures of people who have the right to sign such documents are affixed to the area.

A sample of filling out a payment order in the FIU for periods from 2017

Joint-Stock Company "Alfa" refers to the Federal Tax Service No. 8 for Moscow. According to the results of January 2017. the company paid insurance premiums to the Pension Fund in the amount of two hundred thousand rubles. The payment order will look like this:

A sample of filling out a payment order in the FIU for periods up to 2017

Let's use the previous example, only now imagine that in April 2017, Alfa JSC discovered an error in calculating the amount of insurance premiums for 2016. After completing the updated calculation, it became clear that the debt to the PFR was 6,554 rubles. In this case, the payment document will look like this:

The main difficulties in filling out a payment order in the FIU

As we have already found out, payers of contributions to the Pension Fund have difficulties with filling in those fields of the payment order in which it is required to enter the details that have changed by 2017 in connection with the transfer of control over insurance premiums to the tax service:

• fields to indicate budget classification code(pay attention to the first three digits, now you need to indicate “182” - the code of the tax authority; after that, make sure that you indicate the CCC related to payments for 2016 or 2017);

• fields to enter payee data(inquire about the correct details of your IFTS branch);

• message fields contributor status(do not get confused, the status should not be “08” or “14”, for legal entities indicate “01”, for individuals - “13”, for individual entrepreneurs - “09”, for a notary - “10”, for a lawyer - “ 11”, for a farmer - “12”).

Filling out a payment order to the FIU online on the website of the Federal Tax Service

For some, filling out a payment document online will seem like the easiest option due to the fact that you don’t have to look for forms and deal with new filling rules for a long time.

Step 2: Enter your tax code, click next.

Step 3: Find out the name of the municipality where your business is located (or where you are registered if you are doing business) and select it from the list provided, click “next”.

Step 4: Select “payment order” in the line “type of settlement document”, click “next”.

Step 5: In the column “Type of payment”, select “payment of tax, fee, contribution”, click “next”.

Step 7: The status of the person who issued the payment document is “01”, “next”.

Step 8: Reason for payment - “TP”, “next”.

Step 9: Select billing period, “next”.

Step 10: Please provide the date on which the statement of contributions was signed. If the day is unknown, just click next.

Step 11: Order of payment – ​​“5”, “next”.

Step 12: Fill in the fields TIN, KPP, name, payment details, contribution amount.

Legislative acts on the topic of payment order in the FIU

This table lists the regulations.

Order of the Ministry of Finance of the Russian Federation of December 7, 2016 No. 230n “On Amendments to the Guidelines on the Procedure for Applying the Budget Classification of the Russian Federation” (the amendments were approved by Order of the Ministry of Finance of the Russian Federation of July 1, 2013 No. 65n)	About CBC assigned to the Federal Tax Service of Russia
Letters of the Federal Tax Service of the Russian Federation of February 3, 2017 No. ZN-4-1/1931@ and of February 10, 2017 No. ZN-4-1/2451@	On the status of payers of insurance premiums in payment orders
Annex 1 to the Regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P	Payment order details
Annex 3 to the Regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P	Form of payment order, numbers and names of its fields
Federal Law “On the abolition of the mandatory seal ...” dated April 06, 2015 No. 82-FZ	The fact that it is not necessary to have a seal for LLC and JSC
paragraph 3 of Art. 23 of the Civil Code of the Russian Federation, Resolution of the Federal Antimonopoly Service of September 12, 2008 No. Ф03-А51 / 08-2 / 3390	The fact that it is not necessary to have a seal for IP
Order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. No. 107n	Rules for filling out new payment orders in 2017

Common Mistakes

Mistake #1: The accountant of the organization, filling out the payment order to the FIU, indicated the payer status code “14” on the basis that this was required by the tax inspectorate in the Letter dated January 26, 2017 No BS-4/11/1304@/NP-30-26/947/ 02-11-10/06-308-P.

Since 2017, all insurance premiums (with the exception of contributions to the FSS of the Russian Federation from the NS and PZ) must be transferred to the Federal Tax Service of the Russian Federation (regardless of the year of debt),. We will publish sample payment orders for 2017 when banks begin to execute Order No. 107n of the Ministry of Finance of the Russian Federation and pass payments to the Federal Tax Service of the Russian Federation filled out according to the new rules. We make payments according to the rules for paying taxes.

Below you can find for yourself examples of filling out payment orders for paying insurance premiums to the Pension Fund in a fixed amount since 2016. We tried to give examples of payment orders for all cases that may arise in the activities of individual entrepreneurs.

From January 1, 2016, the payment of fixed contributions to the PFR for individual entrepreneurs is divided, depending on what insurance payments the entrepreneur transfers for himself. For the payment of amounts calculated from income in excess of 300 thousand rubles, a separate budget classification code has been introduced. And in general, the BCC of fixed insurance premiums has changed. All of them are reflected in the sample payment orders given below.

The CSCs indicated in the samples are also used to pay off arrears in contributions for periods from January 1, 2013.

As before, we transfer the entire amount to the FIU in one payment for the CCC of the insurance part of the labor pension! Only now the payments are separate for the contributions that all individual entrepreneurs pay for themselves, and for payments in the amount of 1%, based on the income received, minus 300,000 rubles. There is also a KBK for the funded part, but you only need to use it to pay off debt for 2013.

Samples of fixed insurance contributions to the Pension Fund of the Russian Federation in 2016 for all individual entrepreneurs (from income not exceeding 300,000 rubles)

Sample payment orders in this section of the page are given for the transfer of fixed insurance premiums in 2016 for the periods 2013 - 2016 years in the amount specified for all individual entrepreneurs. That is, contributions from the entrepreneur's income not exceeding 300,000 rubles(300 thousand rubles inclusive).

We immediately draw your attention to the fact that you should correctly fill in the details (fields) "101" (a small square to indicate the status) and "108". You do not need to indicate the value "24" in requisite 101, and the SNILS code in field 108. Only individuals who do not have the registration number of the insured in the FIU make payments in this way. And each individual entrepreneur is assigned the registration number of the insured (and not the insured person), even if he does not have employees. This number should be indicated in the "Purpose of payment" field.

Transferred voluntarily no later than the deadline

For 2016, this is 19,356.48 rubles, per quarter - 4,839.12 rubles, per month - 1,613.04 rubles, respectively. The entire amount must be paid no later than December 31, 2016. List as you need: once a year, quarterly, or every month. There are no penalties or fines during the year.

field number	Name of props	Props content
101	Payer status	08
18	Type of operation	01
21	Order of payment	5
22	Code	0
104		39210202140061100160
105	OKTMO
106	Reason for payment	0
107	Reporting period	0
108	Document Number	0
109	Document date	0
110	Payment type	0

A sample of filling out a payment order fixed contributions to the FIU for individual entrepreneurs for the 1st quarter of 2016

Download sample in Word or Excel format

Fixed installments on demand

The PFR can send you a request for payment of insurance premiums in a fixed amount only for past periods when the payment deadline has already passed, for example, for 2015. We fill in all the details as in the previous example, we only reflect the number of the requirement in the purpose of payment. True, it is possible that the Pension Fund began to assign UIN to accruals. In this case, enter it in field 22 "Code". We have provided both options for you.

UIN is not in the request (UIN 0)

A sample of filling out a payment order for fixed contributions to the FIU for individual entrepreneurs on demand for 2015

Download in format or

Sample order for fixed contributions to the FIU with UIN

Just rewrite 20 characters of this identifier in the "22" field of the payment order.

A sample of filling out a payment for fixed contributions for individual entrepreneurs at the request of the PFR in 2016 with UIN debt for 2015

Download in format or

Sample payment order for payment of interest on fixed contributions to the Pension Fund of the Russian Federation

Despite the separate BCC for the payment of fixed contributions from income not exceeding 300 thousand rubles and in excess of this limit, CSC for the transfer of fines one. But the code itself has changed.
BCC should be: 39210202140062100160.

Voluntary transfer of interest

A sample of filling out a payment order in 2016 interest on fixed contributions for individual entrepreneurs in the FIU for oneself

Download in format or

Interest on fixed payments of individual entrepreneurs to the FIU on demand

We issue it in the same way, but indicate the date and number of the request in the purpose of payment. We fill in the props "Code" if there is a UIN in the request from the FIU.

No UIN required

Penalty fixed contributions of individual entrepreneurs to the FIU on demand sample payment order 2016

Download in format or

Sample payment for penalties on IP contributions for oneself to the Pension Fund of the Russian Federation with UIN

penalties fixed contributions of individual entrepreneurs at the request of the FIU in 2016 with UIN

Download in format or

Instruction for the payment of fines for individual entrepreneurs on contributions for themselves to the FIU sample

In this case, the penalty can only be for non-payment or late payment of contributions, since reporting on fixed contributions for individual entrepreneurs is not established.

BCC should be: 39210202140063000160 - when paying a fine for arrears on contributions in the form of fixed payments.

Penalty by decision or demand

The FIU bodies first decide on the imposition of a fine. After the entry into force of the decision, the payer is required to pay a fine. You can not wait to receive the demand and pay the decision penalty if you agree with everything (although this is not correct). In this case, in the "Purpose of payment" field, you should indicate the number and date of the decision, not the requirements.

No UIN required

Penalty for fixed payments of individual entrepreneurs to the FIU on demand sample payment order 2016

Download in format or

Sample payment fine in the FIU with UIN

Sample payment order fine at the request of the FIU fixed contributions of individual entrepreneurs in 2016 with UIN

Download in format or

Samples of fixed insurance contributions to the PFR in 2016 in the amount of 1% (from income over 300 thousand rubles)

The following examples of payment orders for the payment of fixed insurance premiums to the Pension Fund of the Russian Federation from income exceeding 300,000 rubles(300,001 rubles and more) apply both for the transfer of contributions for 2016, and arrears in contributions of 1% for 2015 and 2014, including overdue ones.

Transferred no later than the deadline or debt paid voluntarily

The deadline for paying contributions in the amount of 1% for 2015 is no later than April 1, 2016. For 2016, you can start making contributions back in 2016, as soon as your income exceeds 300 thousand rubles. But you don’t have to hurry, the deadline for payment of contributions for 2016 is April 1, 2017. Just indicate in the purpose of payment the year for which you pay contributions (optional).

Filling in the main details of the payment order

field number	Name of props	Props content
101	Payer status	08
18	Type of operation	01
21	Order of payment	5
22	Code	0
104	Budget classification code (BCC)	39210202140061200160
105	OKTMO	OKTMO code of the municipality in which the UPFR is located, where you received the registration number of the insured
106	Reason for payment	0
107	Reporting period	0
108	Document Number	0
109	Document date	0
110	Payment type	0 (since March 28, 2016, the value of attribute 110 is not indicated)

A sample of filling out a payment order fixed contributions to the FIU for individual entrepreneurs for 2015 in the amount of 1%

Download sample in Word format

Having violated the deadline for transferring insurance premiums to the FIU, the payer must transfer penalties to the budget (Article 25 of the Federal Law of July 24, 2009 N 212-FZ). At the same time, filling out a payment order for the payment of penalties has some features.

CBC when paying a penalty fee to the FIU

Penalties are not credited to the same CCC, to which the sums of the insurance premiums themselves are paid. Our table will help you figure out which BCC to indicate in a given situation:

Type of insurance premium paid to the FIU	CBC for the payment of fines
Pension Fund Contributions Paid by Employers	392 1 02 02010 06 2100 160
Contributions to the FFOMS paid by employers (these contributions are administered by the Pension Fund)	392 1 02 02101 08 2011 160
Additional contributions to the PFR for employees working in hazardous working conditions (clause 1, part 1, article 30 of Federal Law No. 400-FZ of December 28, 2013)	392 1 02 02131 06 2100 160
Additional contributions to the Pension Fund for workers employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ)	392 1 02 02132 06 2100 160
Contributions to the FIU paid by individual entrepreneurs for themselves	392 1 02 02140 06 2100 160
Contributions to the FFOMS paid by individual entrepreneurs for themselves (these contributions are administered by the PFR)	392 1 02 02103 08 2011 160

Keep in mind that the BCC is a very important element of the payment order. If, for example, in field 24 of the payment (“Purpose of payment”) you indicate that you are paying a penalty fee, but at the same time make a mistake in the CCC, then your money will not go to its destination - the payment will have to be clarified. True, if, for example, you planned to pay interest on pension contributions, but indicated the BCC intended for paying interest on medical insurance contributions (or vice versa), then, despite the fact that the PFR is the administrator of all these contributions, the payment will not be credited at all - you will have to pay penalties again, and erroneously transferred - to return from the budget.

Attention! Since 2017, the new KBK and the new recipient of contributions are not the PFR, but the IFTS. Even contributions for December must be transferred according to the new KBK to the IFTS (except for contributions from the FSS for injuries). you can find out the details of your IFTS.

Since 2017, someone else can pay taxes for an individual entrepreneur, organization or individual. Then the details will be as follows: "TIN" of the payer - the TIN of the one for which the tax is paid; "KPP" of the payer - the KPP of the one for whom the tax is transferred; "Payer" - information about the payer who makes the payment; "Purpose of payment" - TIN and KPP of the payer for whom they pay, and the one who pays; "Status of the payer" - the status of the person whose duty is being performed. This is 01 for organizations and 09 for individual entrepreneurs.

From February 6, 2017, in tax payment orders, organizations in Moscow and Moscow Region will have to put new bank details, in the field "Payer's Bank" you need to put "GU of the Bank of Russia in the Central Federal District" and indicate BIC "044525000".

Payment order or payment a document to the bank on behalf of the owner (client) of the current account: transfer money to another account (pay for a product or service, pay taxes or insurance premiums, transfer money to an individual entrepreneur’s account or pay a dividend to the founder, transfer wages to employees, etc. everything is below )

A payment order can be generated (and sent via the Internet) in an Internet bank (for example, Sberbank-online, alpha-click, client bank). Internet banking is not needed for small organizations and individual entrepreneurs. it is complicated, expensive and less safe. It is worth considering for those who make more than 10 transfers per month or if the bank is very remote. Also, payments can be generated using online accounting, for example this one.

Where can I get a payment order for free? How to fill out a payment order? What are the types of payment orders? I will post here samples of filling out payment forms in Excel for 2018-2019, made using the free Business Pack program. This is a smart and simple program. In addition to payments, there are a lot of useful documents in it. I recommend to all! Especially useful for small organizations and individual entrepreneurs who want to save money. Some additional functions in it are paid, but for payment orders it is free.

Sample payment

Since 2017, tax contributions can be clarified if there was the correct name of the bank and the correct account of the recipient. The rest of the contributions must be returned and paid again. (subclause 4, clause 4, article 45 of the Tax Code of the Russian Federation).

All 4 payments: 1) PFR 2) FFOMS 3) FSS - differences in the BCC (they are lower) and the purpose of the payment. One example is given - for the FIU. FSS NSiPZ is not at all like the first three and it is given separately below.

Any insurance contributions, unlike taxes, are never rounded off.

PFR FFOMS and FSS (except NSiPZ)

Purpose of payment: Insurance contributions to the PFR for mandatory pension insurance for March 2017 Reg. No. 071-058-000000

Purpose of payment: Insurance premiums for compulsory health insurance credited to the budget of the Federal Compulsory Medical Insurance Fund March 2017 Reg. No. 071-058-000000

Purpose of payment: Insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood to the budget of the FSS of the Russian Federation for March 2017 Reg. No. 6100000000

Purpose of payment:

Payer status: 01 - for organizations / 09 - for individual entrepreneurs (If insurance premiums are paid for employees) (letter of the Federal Tax Service dated 03.02.2017 No. ZN-4-1 / 1931@) (Order of the Ministry of Finance dated April 5, 2017 No. 58n).

TIN, KPP and OKTMO should not start from scratch. OKTMO must be 8 digits.

In field 109 (date, below the "reserve field", on the right) enter the date of the declaration on which tax is paid. But with the simplified tax system and all funds (PFR, FSS, MHIF) put 0.

Also, from 2017, it is necessary to indicate the period for which contributions are paid - for example, MS.12.2018.

Fig. A sample of filling out a payment order (PFR, FSS contributions for employees) in the Business Pack.

FSS NSiPZ

Purpose of payment: Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases to the budget of the Federal Insurance Fund of the Russian Federation for March 2017 Registration number - 7712355456

Payer status: 08 (only here 08, because this is the only contribution that we pay not to the IFTS).

TIN, KPP and OKTMO should not start from scratch.

Rice. A sample of filling out a payment order (FSS NSiPZ) in Excel (download).

How long to keep payments? Within 6 years after the end of the year in which the document was last used for the calculation of contributions and reporting (Clause 6 of Part 2 of Article 28 of the Federal Law of July 24, 2009 No. 212-FZ) or 5 years (clause 459 Order of the Ministry of Culture of Russia of August 25 .2010 N 558)

Fig. A sample of filling out a payment order (FSS NSiPZ) in the Business Pack.

KKB contributions to the PFR, FSS for employees

Updated for 2018-2019.

Payment type	CCC on contributions for December 2016	CSC for contributions for the months of 2017-2019
Contributions for compulsory pension insurance
Organization contributions for compulsory pension insurance	182 1 02 02010 06 1000 160	182 1 02 02010 06 1010 160
	182 1 02 02010 06 2100 160	182 1 02 02010 06 2110 160
	182 1 02 02010 06 3000 160	182 1 02 02010 06 3010 160
Additional pension contributions according to list 1, if the tariff does not depend on the special assessment	182 1 02 02131 06 1010 160	182 1 02 02131 06 1010 160
Interest on mandatory pension insurance contributions	182 1 02 02131 06 2100 160	182 1 02 02131 06 2100 160
Penalties on mandatory pension insurance contributions	182 1 02 02131 06 3000 160	182 1 02 02131 06 3000 160
Additional pension contributions according to list 1, if the tariff depends on the special assessment	182 1 02 02131 06 1020 160	182 1 02 02131 06 1020 160
Interest on mandatory pension insurance contributions	182 1 02 02131 06 2100 160	182 1 02 02131 06 2100 160
Penalties on mandatory pension insurance contributions	182 1 02 02131 06 3000 160	182 1 02 02131 06 3000 160
Additional pension contributions according to list 2, if the tariff does not depend on the special assessment	182 1 02 02132 06 1010 160	182 1 02 02132 06 1010 160
Interest on mandatory pension insurance contributions	182 1 02 02132 06 2100 160	182 1 02 02132 06 2100 160
Penalties on mandatory pension insurance contributions	182 1 02 02132 06 3000 160	182 1 02 02132 06 3000 160
Additional pension contributions according to list 2, if the tariff depends on the special assessment	182 1 02 02132 06 1020 160	182 1 02 02132 06 1020 160
Interest on mandatory pension insurance contributions	182 1 02 02132 06 2100 160	182 1 02 02132 06 2100 160
Penalties on mandatory pension insurance contributions	182 1 02 02132 06 3000 160	182 1 02 02132 06 3000 160
Individual entrepreneur contributions for mandatory pension insurance (26% of the minimum wage)	182 1 02 02140 06 1100 160	182 1 02 02140 06 1110 160
Interest on mandatory pension insurance contributions	182 1 02 02140 06 2100 160	182 1 02 02140 06 2110 160
Penalties on mandatory pension insurance contributions	182 1 02 02140 06 3000 160	182 1 02 02140 06 3010 160
Individual entrepreneur contributions for compulsory pension insurance from incomes over 300 thousand rubles.	182 1 02 02140 06 1200 160	182 1 02 02140 06 1200 160
Interest on mandatory pension insurance contributions	182 1 02 02140 06 2100 160	182 1 02 02140 06 2110 160
Penalties on mandatory pension insurance contributions	182 1 02 02140 06 3000 160	182 1 02 02140 06 3010 160
Compulsory health insurance contributions
Contributions of organizations for compulsory health insurance	182 1 02 02101 08 1011 160	182 1 02 02101 08 1013 160
	182 1 02 02101 08 2011 160	182 1 02 02101 08 2013 160
	182 1 02 02101 08 3011 160	182 1 02 02101 08 3013 160
Individual entrepreneur contributions for compulsory health insurance	182 1 02 02103 08 1011 160	182 1 02 02103 08 1013 160
Penalties on mandatory health insurance premiums	182 1 02 02103 08 2111 160	182 1 02 02103 08 2113 160
Penalties for contributions to compulsory health insurance	182 1 02 02103 08 3011 160	182 1 02 02103 08 3013 160
Contributions for compulsory social insurance
Contributions for disability and maternity	182 1 02 02090 07 1000 160	182 1 02 02090 07 1010 160
Interest on contributions in case of incapacity for work and maternity	182 1 02 02090 07 2100 160	182 1 02 02090 07 2110 160
Penalties on contributions in case of disability and maternity	182 1 02 02090 07 3000 160	182 1 02 02090 07 3010 160
Contributions in case of industrial injuries and occupational diseases	393 1 02 02050 07 1000 160	393 1 02 02050 07 1000 160
Interest on contributions in case of industrial injuries and occupational diseases	393 1 02 02050 07 2100 160	393 1 02 02050 07 2100 160
Penalties on contributions in case of industrial injuries and occupational diseases	393 1 02 02050 07 3000 160	393 1 02 02050 07 3000 160

All payments

See the full list of payment orders:

Using this online service, you can also generate payments, keep tax records for the simplified tax system and UTII, 4-FSS, RSV-1, submit any reports via the Internet, etc. (from 150 r / month). 30 days free. At the first payment (using this link) three months as a gift.

When paying taxes to the budget, use standard forms of payment orders to fill in the payment fields. The form, sample payment order 2019, numbers and names of its fields are given in Appendix 3 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P. The same provision contains a list and description of the details of the payment order (Appendix 1 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).

The rules for filling out payment orders when transferring payments to the budget were approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. These rules apply to everyone who transfers payments to the budget system of the Russian Federation:

• payers of taxes, fees and insurance premiums;
• tax agents;
• payers of customs and other payments to the budget.

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Samples of completed payment orders to the TAX

Note: are below in the text

Filling in payment orders in 2019 for the transfer of taxes is executed by payers, when transferring payments from their accounts, in accordance with the rules established by:

• Regulation of the Central Bank of the Russian Federation of October 3, 2002 No. 2-P "On non-cash payments in the Russian Federation",
• "On approval of the Rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation"

For each type of tax separate payment orders.

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When filling out settlement documents, it is necessary to observe the correctness of filling in the following fields:

Beneficiary name (field 16)- the abbreviated name of the body of the Federal Treasury, and in brackets - the name of the tax inspectorate. For example, the Federal Tax Service of the Russian Federation for the city of Moscow (IFTS of Russia No. 25 for the city of Moscow).

PAYER STATUS CODE IN THE PAYMENT ORDER when transferring insurance premiums

When paying any taxes in field 101 indicate the status 01, 02, 09 . It depends on who and for whom transfers the tax.

(60) - "TIN" of the payer, (102) - "KPP" of the payer- the taxpayer identification number (hereinafter - TIN) of the payer and the code of the reason for registration (hereinafter - KPP) are indicated in accordance with the certificate of registration with the tax authority (FTS of Russia), the individual entrepreneur does not have a KPP, set to zero;

(8) - "Name of payer"- the name of the payer is indicated. For an individual entrepreneur, write down the full name of the entrepreneur and in brackets - the individual entrepreneur. Then indicate the address of the place of residence (registration). Put "//" before and after the address information. Example: Ivanova Olga Nikolaevna (IP)//g. Krasnodar, Lenin Ave., 15, apt. 89//.

Field (104) indicates one of the following budget classification codes (hereinafter - BCC):

At the same time, 14-17 digits of the KBK (income subtype code) are used for separate accounting of insurance premiums, penalties, fines and interest:

• 1000 - the amount of insurance premiums;
• 2000 - the amount of penalties for the relevant payment;
• 3000 - the amount of the fine in accordance with the legislation of the Russian Federation;
• 4000 - other receipts (if the payer fills out the payment document with an indication of the income subtype code that is different from the income subtype codes 1000, 2000, 3000, the PFR authority clarifies payments indicating the income subtype code 4000 in order to reflect them under the income subtype codes 1000, 2000 , 3000);
• 5000 - the amount of interest accrued in case of violation of the deadline for the return of insurance premiums for compulsory pension insurance and compulsory health insurance, and interest accrued on the amount of excessively collected insurance premiums for mandatory pension insurance and compulsory health insurance, on the corresponding payment.

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In field ( 105 ) indicates the value of the OKTMO code of the municipality on whose territory funds are mobilized (the value of the territorial inspection of the Federal Tax Service). For all budget payments, there is an eight-digit code that corresponds to the municipality (inter-settlement territories). Do not indicate 11-digit OKTMO codes.

In field ( 110 ) indicates "empty" or the value 0 (ZERO).

In props" Code" field ( 22 ) of the order to transfer funds, a unique accrual identifier is indicated WIN. The requirement to fill in the requisite "Code" applies to orders for the transfer of funds, the forms of which are established by Regulation of the Bank of Russia No. 383-P.

In the payment purpose field ( 24 ) additional information required to identify the purpose of the payment, and the payer's registration number in the FSS RF system are indicated. When making payment orders for the transfer of insurance premiums in social insurance, it is recommended to indicate the registration number of the payer in the territorial fund of social insurance.

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ERRORS in the PAYMENT ORDER (payment) to TAX and PEN

If the payment order for the transfer of insurance premiums incorrectly indicates:

• account of the Federal Treasury;
• name of the beneficiary's bank.

then the obligation to pay contributions is considered not fulfilled.

The remaining errors do not prevent the transfer of money to the budget, which means they will not lead to. Such shortcomings include: incorrect TIN or KPP of the recipient.

Payment of taxes: for each transfer period, you need to draw up a separate payment

If a company transfers personal income tax from salary and vacation pay on the same day, then you need to fill out your payment order for both salary and vacation personal income tax. Letter of the Federal Tax Service No. ZN-4-1/12498@ dated July 12, 2016

As explained by the Federal Tax Service, if the legislation provides for more than one deadline for paying tax and, at the same time, specific dates for transferring the payment are set for each of the deadlines, the taxpayer must form a separate payment for each of the deadlines. After all, the deadline for transferring tax established by law should be indicated in the payment order.

In order not to make a mistake in filling out a payment order, use the program posted on the site https://www.nalog.ru (on the site, find the "Electronic Services" tab, hereinafter - "Fill in a payment order"). This program was developed by the Federal Tax Service of Russia specifically for taxpayers and allows you to draw up a payment order indicating the details of a particular organization.

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Payment of taxes for third parties, contractors: how to fill out a payment order

Note: Source: Information from the Federal Tax Service

From November 30, 2016, organizations and merchants do not need to draw up a power of attorney for third parties. For example, any person or company (), and not an authorized representative, is entitled to pay taxes for IP.

Legal entities can transfer taxes from their account for other organizations, and managers have the right to pay off the tax liabilities of the company at their own expense. This is also true for fees, penalties, fines, insurance premiums and applies to fee payers, tax agents and the responsible member of the consolidated group of taxpayers.

Note: The Federal Tax Service of Russia, in a letter dated January 25, 2018 No. ZN-3-22 / 478 @, told how in such cases it is necessary to fill in the fields "TIN", "KPP" and "Payer" of payment documents.

Order No. 58n dated April 5, 2017 amends the Rules for specifying information in the details of orders for transferring funds for payment of payments to the budget system of the Russian Federation, approved by Order No. 107n dated November 12, 2013 of the Ministry of Finance of Russia.

In fields 60 and 102 " TIN of the payer"And" KPP of the payer"Indicate the details of the person whose tax obligations are being fulfilled. If the tax is paid for a “physicist” who does not have a TIN, “0” is entered in the corresponding field. In this case, in the column "Code" (field 22), you must specify the Unique accrual identifier (document index).

In field 8 "Payer" Enter data on the person actually transferring the money.

2 . Transfer of state duty

3 . Transfer of state duty by court order

4 . Payment order for the transfer of fees for environmental pollution

When filling out payment orders, indicate the CBC of Rosprirodnadzor: it is the administrator of budget revenues in the form of fees for environmental pollution. The exact details for filling out payment orders can be clarified at the territorial office of Rosprirodnadzor at the place of negative impact.

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SAMPLES OF PAYMENTS INSURANCE CONTRIBUTIONS TO THE TAX FOR 2019

When transferring insurance premiums in the field 101 indicate status 01 for employers and 09 for individual entrepreneurs.

Legal entity, sample payment for insurance premiums 2019

1 . Transfer of pension insurance contributions by the company + more

2 . Payment of premiums for health insurance by the organization + more

3 . Contributions for social insurance in case of temporary disability and in connection with maternity + more

IP: Sample payment order PFR 2019, medical insurance for employees and for yourself

1 . Transfer of pension insurance premiums for IP employees

2 . Payment of premiums for health insurance for individual entrepreneurs

3 . Transfer of fixed pension insurance premiums for individual entrepreneurs up to 300,000 rubles.

4 . Payment of contributions for pension insurance of individual entrepreneurs for themselves 1% over 300,000 rubles

5 . Transfer of medical insurance premiums for individual entrepreneurs

6 . Voluntary contributions to the FSS by an individual entrepreneur

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SAMPLES of completed payment orders for the payment of TAXES

INDIVIDUAL ENTREPRENEUR

1 .