Payment order for insurance premiums. Sample of filling out a payment order (PFR, Social Insurance Fund contributions for employees)

When paying taxes to the budget, use standard payment order forms to fill out the fields of payment orders. 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 payment order details (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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Note: located below in the text

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

• Regulations of the Central Bank of the Russian Federation dated 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 payment documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation”

Separate payment orders are issued for each type of tax.

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When filling out settlement documents, you must ensure that the following fields are filled out correctly:

The name of the recipient (field 16) is the abbreviated name of the Federal Treasury body, and in brackets is the name of the tax office. For example, the Federal Tax Code of the Russian Federation for Moscow (Inspectorate of the Federal Tax Service of Russia No. 25 for Moscow).

When transferring any taxes in field 101, indicate the status 01, 02, 09. Depends on who is paying the tax and for whom.

(60) - “TIN” of the payer, (102) - “KPP” of the payer - indicate the taxpayer identification number (hereinafter - TIN) of the payer and the reason for registration code (hereinafter - KPP) in accordance with the certificate of registration with the tax authority (Federal Tax Service of Russia), the individual entrepreneur does not have a checkpoint, put zero;

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

Field (104) indicates one of the following budget classification codes (hereinafter referred to as BCC):

In this case, 14-17 categories 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 corresponding payment;
• 3000 - the amount of the fine in accordance with the legislation of the Russian Federation;
• 4000 - other receipts (if the payer fills out a payment document indicating an income subtype code different from the income subtype codes 1000, 2000, 3000, the Pension Fund of Russia body clarifies payments indicating the income subtype code 4000 in order to reflect them according to income subtype codes 1000, 2000 , 3000);
• 5000 - the amount of interest accrued in case of violation of the deadline for the return of insurance contributions for compulsory pension insurance and compulsory medical insurance, and interest accrued on the amount of excessively collected insurance contributions for compulsory pension insurance and compulsory medical insurance, on the corresponding payment.

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The field (105) indicates the value of the OKTMO code of the municipality in 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.

The field (110) indicates “empty” or the value 0 (ZERO).

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

In the payment purpose field (24), additional information necessary to identify the purpose of the payment and the payer’s registration number in the FSS system of the Russian Federation are indicated. When issuing payment orders for the transfer of insurance contributions to social insurance, it is recommended to indicate the registration number of the payer in the territorial social insurance fund.

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If the payment order for the transfer of insurance premiums contains incorrect information:

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

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 checkpoint of the recipient.

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

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

To avoid making mistakes when filling out a payment order, use the program located on the website https://www.nalog.ru (on the website, find the “Electronic Services” tab, then “Fill out 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 specific organization.

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Note: Source: Information from the Federal Tax Service

From November 30, 2016, organizations and merchants do not need to issue a power of attorney for third parties. For example, any person or company (), and not an authorized representative, has the right to pay taxes for an individual entrepreneur.

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

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

Order No. 58n dated 04/05/2017 amends the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation, approved by Order of the Russian Ministry of Finance dated 11/12/2013 No. 107n.

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

In field 8 “Payer” enter information about the person actually transferring the money.

2. Transfer of state duty

3. Transfer of state duty by court decision

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

When filling out payment orders, indicate the KBK 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 location of the negative impact.

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

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

3. Social insurance contributions in case of temporary disability and maternity + more

1 . Transfer of pension insurance contributions for individual entrepreneurs

2. Payment of health insurance premiums for individual entrepreneurs

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

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

5 . Transfer of medical insurance premiums for individual entrepreneurs for themselves

6. Voluntary contributions to the Social Insurance Fund by an individual entrepreneur

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INDIVIDUAL ENTREPRENEUR

1 .

Insurance premium payments have changed in 2017. See how to now fill out the payer status in the payment order, payment purpose, BCC. Download a sample payment slip for payment of insurance premiums in 2017 with new details in the article.

From April 25, the procedure for filling out payment orders has been updated. Order of the Ministry of Finance dated April 5, 2017 No. 58n amended the previously existing procedure for filling out payment slips (Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). You will find a sample payment slip for insurance premiums in 2017 with new details in this material.

• for compulsory pension insurance;
• for health insurance;
• in case of temporary disability and in connection with maternity.

New one pinned:

• status in the payment order for insurance premiums in 2017;
• rules for processing payments when transferring taxes and contributions for third parties.

• Important article:
• Anyone can pay taxes for a company

Payments for insurance premiums in 2017 became in many ways similar to tax payment orders. The only differences are:

• payer status (field 101);
• KBK (field 104).

The purpose of payment for insurance premiums 2017 (field 24) in each specific case sounds unique.

Please note: " " will help you fill out the payment form for contributions with new details. The online service will calculate contributions and show samples of payment orders for payment of contributions to the Federal Tax Service and Social Insurance Fund.

The correct code in field 101 of the payment slip for companies is 01, not 14. The Federal Tax Service reported this in a letter dated February 3, 2017 No. ZN-4-1/1931. And from April 25, 2017, the Ministry of Finance introduced changes to the official procedure for filling out payment slips.

• Reference
• If the accounting staff is small, you can entrust the calculation of salaries, contributions and personal income tax. The online service tracks changes and updates automatically. .

In 2017, banks technically could not accept payment orders for insurance premiums with code 14. Therefore, tax officials decided to open payment cards with code 01. Use this code in the payment for contributions for June, which must be transferred before July 17. The tax authorities promise to recode the contributions that you previously paid with other codes themselves.

Opinion
Contributions will reach the inspection regardless of the code in field 101 of the payment

An incorrect payer status in field 101 is not a critical error. The main thing is that the payment card contains the correct details of the recipient and KBK. Then the contributions will reach the inspectorate. If the company did not make a mistake in these details and transferred the money on time, then the inspectorate has no reason to charge penalties.

Oleg BUBNOV, Advisor to the State Civil Service of the Russian Federation, 2nd class

Please note that for most contributions accrued before January 1, 2017 and after this date, officials have developed. Therefore, you should not blindly copy payment slips with contributions. Otherwise, at least one error will be guaranteed. Better yet, check the KBK using our table and look at samples of payment orders for contributions for June 2017 (below).

In the payment purpose, indicate the type of contributions and the period for which they are transferred (for example, “for June”). Please note that, unlike last year’s payments to the Pension Fund of the Russian Federation and the Social Insurance Fund, the purpose of the payment does not require the registration number of the policyholder, which was assigned by the funds during registration.

As the recipient of insurance premiums, in field 16, indicate the abbreviated name of the Federal Treasury body, in brackets - the name of the Federal Tax Service. In field 61, put the INN of the tax office, in field 103 - its checkpoint. In fields 13, 14, 15 and 17 - bank details of the tax office - BIC, correspondent account of the recipient's bank with the Bank of Russia, bank account number of your Federal Tax Service.

When transferring 2017, do not forget to also indicate the basis of payment in field 106 (if the payment is current - “TP”) and the tax period in field 107 (if contributions are for June 2017, write “MS.06.2017”). If payments are current, fields 108 and 109 should contain zeros. Otherwise, you need to transfer the number and date of the document on the basis of which the payment is transferred.

See what a payment order for insurance premiums should look like in 2017 (sample below). To avoid mistakes in your documents, check ours.

Below you can download a free sample of filling out a payment order for insurance premiums 2017:

• for pension insurance;
• for health insurance;
• for social insurance.

On May 5, 2017, the details of the Federal Treasury for the Moscow Region have changed. Accordingly, the sample payment form for insurance contributions to the Federal Tax Service in 2017 has also changed. A table with new details is below.

Important!
Insurance premiums in case of industrial injuries and occupational diseases were left to social insurance. Therefore, payments did not change

Among the new BCCs there are no separate codes for additional pension contributions for 2016. Although the codes for other contributions are divided by year. Did the companies that paid additional contributions for December 2016 to the BCC for 2017 in January do the right thing?

Yes, right. The BCC for these contributions is not divided into periods before and after January 1, 2017, since this is not necessary. All contributions for additional tariffs, including for December 2016, must be transferred to unified codes from January 1.

Where can an entrepreneur pay contributions at a rate of 1 percent on income over 300,000 rubles? for 2016?

To the inspectorate at the place of registration. On the payment slip you must write the Federal Tax Service as the recipient and enter a new BCC.

In December, the fund sent the company a demand for arrears in contributions. The company did not have time to transfer the money in 2016. How to act in 2017 - wait for a repeat requirement from the inspectorate?

No, you need to pay the arrears to the inspectorate based on the old requirement. It doesn't matter that the fund put him up. BCC provide a new one from the codes established for payments for December 2016. The funds will transmit information about the debts of each company to the Federal Tax Service. If the organization does not pay off the arrears, inspectors will block the required amount in the current account and then write it off.

What should companies pay attention to if they want to return overpayments of contributions this year?

If we are talking about overpayments for 2014-2016, then you need to contact the Pension Fund or the Social Insurance Fund for a refund. The funds will make a decision on the organization’s application and transfer it to the Federal Tax Service. The inspection will return the money. If a company wants to return or offset the overpayment for 2017, then applications on approved forms must be submitted to the inspectorate.

Inspectors will overpay contributions according to the rules of tax refund and offset. The only caveat: it will not be possible to return pension contributions if the Pension Fund of the Russian Federation posted these payments on the personal accounts of individuals (clause 6.1 of Article 78 of the Tax Code of the Russian Federation).

If the company sent a payment order for insurance premiums 2017 on time, but made a mistake in the details, sometimes they can be clarified. For example, if there is a deficiency in the recipient’s TIN or BCC.

If the tax authorities clarify the payment, the company is considered to have paid the tax on time. Therefore, inspectors must reset the penalties. A sample of such a statement can be downloaded below.

To the head

Inspectorate of the Federal Tax Service of Russia No. 13 for Moscow

IN. Simakov

from LLC "Raduga"

INN/KPP 7713123456/771301001

Address: 173000, Moscow, st. Mikhalkovskaya, 10

Ref. No. 25/02 dated 03/06/2017

STATEMENT
about clarification of erroneous payments
(error in KBK)

In field 104 of the payment order dated 02/13/2017 No. 50 for the transfer of pension contributions for January 2017, the organization indicated the incorrect BCC - 182 102 02010 06 1000 160. The correct BCC - 182 1 02 02010 06 1010 160.

In accordance with paragraphs 7 and 9 of Article 45 of the Tax Code of the Russian Federation, we ask you to make a decision to clarify the payment.

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 - TIN of the one for whom the tax is being paid; “Checkpoint” of the payer – checkpoint of the one for whom the tax is transferred; “Payer” – information about the payer who makes the payment; “Purpose of payment” – INN and KPP of the payer for whom the payment is made and the one who pays; “Payer status” is the status of the person whose duty is performed. This is 01 for organizations and 09 for individual entrepreneurs.

A payment order or payment document is 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 the account of an individual entrepreneur 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 Internet banking (for example, Sberbank-online, Alpha-click, client bank). Internet banking is not needed for small organizations and individual entrepreneurs because... 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. Payments can also be generated using online accounting, for example.

Where can I get a payment order for free? How to fill out a payment order? What types of payment orders are there? I will post here samples of filling out payment slips in Excel for 2016-2017, made using the free Business Pack program. This is a fast and simple program. In addition to payment slips, it also contains a bunch of useful documents. 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.

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

Any insurance premiums, unlike taxes, are never rounded.

Purpose of payment: Insurance contributions for compulsory pension insurance in a fixed amount from income up to 300 rubles. for the 1st quarter of 2017 Reg. No. 071-058-011111

Payer status: Payer status: 24 - for individual entrepreneurs for themselves (since 2017, you need to indicate 09, because we pay contributions to the Federal Tax Service Order of the Ministry of Finance dated April 5, 2017 No. 58n).

OKTMO must be 8-digit.

Fig. Sample of filling out a payment order (PFR over 300 tr. Individual entrepreneur) in Business Pack.

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

Purpose of payment: Insurance premiums for compulsory medical insurance in a fixed amount for the 1st quarter of 2017 Reg. No. 071-058-011111

Payer status: Payer status: 24 - for individual entrepreneurs for themselves (from 2017 you need to indicate 09, because we pay contributions to the Federal Tax Service).

TIN, KPP and OKTMO should not start from scratch.

In field 109 (date, below the “reserve field”, on the right) enter the date of the declaration on which the tax is paid. But under the simplified tax system and all funds (PFR, FSS, MHIF) they set 0.

It will sound strange, but field 108 (below the “code” on the right and the “reserve field” on the left) indicates “14; SNILS IP number”. This is the requirement of the Pension Fund.