Filling out payment slips Payment order for employees: sample filling. Insurance premiums: PFR, FOMS and FSS

Payments for insurance premiums in 2018-2019 must be filled out very carefully. Indeed, in case of an error, the payment will fall into the unknown, and sanctions will be applied to the taxpayer. In our article you will find information about changes in payment details for contributions, instructions for filling out payment slips for contributions and their samples.

If you do not have the opportunity to carefully study this material, we invite you to view our video on filling out payments for insurance premiums according to the updated rules.

What has changed in the details of the payment order for insurance premiums since 2017

Since 2017, in connection with the addition of Section XI to the Tax Code of the Russian Federation, the function of monitoring contributions from contributions has been transferred from the Pension Fund of the Russian Federation to the Federal Tax Service. That is, submission of calculations and payment of contributions must be made to the tax authorities:

• by location of organizations and their divisions;

Do you want to know an interesting story about how two entrepreneur friends were looking for OKTMO? Then welcome to read our adventure article “OKTMO in a payment order (nuances)” .

KBK in payments for insurance premiums before 2017 and after

When choosing a BCC for contributions, you should be careful. So, from 2017, contributions must go to the Federal Tax Service - which means that instead of the previous first 3 digits “392”, “393” and “394” in the KBK we put the numbers “182”, meaning that control over the receipts from contributions is assigned to the tax service.

The remaining figures remain unchanged only if contributions are paid in 2017 for periods before the beginning of 2017 (until December 2016 inclusive). If payments are made for periods that began later than 2016, then for contributions directed to pension and social insurance, we indicate “1” in place of the 16th digit. And in terms of contributions for health insurance, we put “3” in place of the 17th digit. These changes apply to both insurance premiums calculated on payments in favor of employees and insurance premiums paid in a fixed amount from the income of an individual entrepreneur.

And one more important innovation regarding payments by entrepreneurs for insurance premiums for themselves (the so-called fixed insurance premiums):

for periods before 2017, insurance premiums calculated on the income of an entrepreneur not exceeding the maximum amount of this income established by law, and insurance premiums calculated on income exceeding the established limit, must be paid to different BCCs: to 182 1 02 02140 06 1100 160 and 182 1 02 02140 06 1200 160, respectively.

But for periods after 2016, fixed insurance contributions for pension insurance must be paid by entrepreneurs to the same KBK, regardless of the amount of income they were calculated from (more than 300,000 rubles or less): 182 1 02 02140 06 1110 160 .

In order to better imagine what has just been said, we suggest studying the table of compared BCCs:

Payment period
			2017-2018
	1 02 02010 06 1000 160	Insurance contributions for compulsory pension insurance (OPI) (insurance part)		1 02 02010 06 1000 160	Insurance premiums for compulsory health insurance for periods before 01/01/2017
				1 02 02010 06 1010 160	OPS (insurance part) for periods from January 2017
	1 02 02020 06 1000 160			1 02 02020 06 1000 160	Insurance premiums for compulsory health insurance (funded part)
	1 02 02090 07 1000 160	Insurance contributions for compulsory social insurance (OSI) in case of temporary disability and in connection with maternity		1 02 02090 07 1000 160	Insurance premiums for OSS in case of disability and in connection with maternity for periods before 01/01/2017
				1 02 02090 07 1010 160	Insurance premiums for OSS in case of disability and in connection with maternity for periods starting from January 2017
	1 02 02101 08 1011 160	Insurance premiums for compulsory medical insurance (CHI)		1 02 02101 08 1011 160	Insurance premiums for compulsory medical insurance for periods before 01/01/2017
	1 02 02103 08 1012 160	Insurance premiums for compulsory medical insurance for periods before 01/01/2012		1 02 02101 08 1013 160	Insurance premiums for compulsory medical insurance for periods from January 2017
	1 02 02103 08 1011 160	Fixed contributions for compulsory medical insurance transferred to the Compulsory Medical Insurance Fund		1 02 02103 08 1011 160
				1 02 02103 08 1013 160
	1 02 02140 06 1100 160	Fixed contributions to OPS (insurance part) from an entrepreneur’s income of less than 300,000 rubles		1 02 02140 06 1100 160	Fixed compulsory pension contributions for an insurance pension from an entrepreneur’s income below the mark of 300,000 rubles for periods before January 1, 2017
	1 02 02140 06 1200 160	Fixed contributions to the compulsory pension insurance pension (from the entrepreneur’s income received in excess of 300,000 rubles), transferred to the Pension Fund of the Russian Federation		1 02 02140 06 1200 160	Fixed contributions to OPS (insurance part) from the income of an entrepreneur who has exceeded the limit of 300,000 rubles for periods before January 1, 2017
				1 02 02140 06 1110 160
	1 02 02150 06 1000 160	Fixed contributions of compulsory pension insurance (funded part), transferred to the Pension Fund of the Russian Federation		1 02 02150 06 1000 160	Fixed contributions to mandatory pension insurance (funded part)

Have new BCCs been introduced for insurance premiums since 2019?

Since 01/01/2019, the values ​​of the BCC are regulated by Order of the Ministry of Finance dated 06/08/2018 No. 132n. But despite the fact that the codes have been approved by the new document, the main BCCs for insurance premiums have remained virtually unchanged. The main changes affected the KBC of penalties and fines in connection with a change in the gradation of contributions depending on the results of the labor assessment.

Thus, in 2019 the following BCCs for insurance premiums are in effect:

Type of insurance premium	KBK
	182 1 02 02010 06 1010 160
	182 1 02 02090 07 1010 160
	182 1 02 02101 08 1013 160
for injuries	393 1 02 02050 07 1000 160
on compulsory pension insurance in a fixed amount for individual entrepreneurs (including 1% contributions)	182 1 02 02140 06 1110 160
on compulsory medical insurance in a fixed amount for individual entrepreneurs	182 1 02 02103 08 1013 160
Additional contributions for compulsory health insurance (for employees working in hazardous conditions), if
	182 1 02 02131 06 1010 160
The tariff depends on the special assessment	182 1 02 02131 06 1020 160
Additional contributions to compensatory pension insurance (for employees working in difficult conditions), if
The tariff does not depend on the special assessment	182 1 02 02132 06 1010 160
The tariff depends on the special assessment	182 1 02 02132 06 1020 160

Instructions for preparing payment documents for the transfer of insurance premiums

So, we have familiarized ourselves with the rules for entering payment details into documents for payment of contributions. Let's move on to explanations on how to fill out a payment order for insurance premiums quickly and without errors.

What errors do tax authorities most often find in payment slips, see .

To make our further explanations more clear to you, we suggest studying a prepared example of filling out a payment slip for insurance premiums with pre-numbered parts.

Let's start with the header of our payment card.

The cells numbered “1” and “2” are intended for bank marks; fee payers do not need to fill them out.

In cell “3” we put the payment number assigned by the contribution payer.

In cell “4” enter the date the payment was generated. The date must be presented strictly according to the template: DD.MM.YY, where DD is the day, MM is the month, YY is the year.

In cell “5” we enter the payment method:

• “Electronically” - when the payment will be made electronically, for example, through a client bank;
• “Urgent” - when the payment needs to be made urgently;
• “By mail” - when making a payment by postal method.

In other cases, we leave this cell empty (for example, in the case when the payment is paid during a personal visit to the bank).

In cell “6” we indicate the status “01”.

In cells “7” and “8” we write down the payment amount in words and numbers, respectively.

In the part numbered “9”, we enter the following information about the contribution payer:

• TIN (10 digits for organizations and 12 for individual entrepreneurs);
• Checkpoint (if the payer is an individual entrepreneur, then leave the box with the checkpoint blank);
• name of the organization (IP);
• account number from which it is planned to make payment for insurance premiums;
• the name of the bank in which the payer’s account is registered, the bank’s BIC and its correspondent account.

Let's move on to the part marked "10". Here we enter information about the recipient: the tax authority to which the contribution should be transferred. In particular:

• the name of the bank where the Federal Tax Service account is registered;
• Bank BIC;
• do not fill out the correspondent account box;
• name of the tax authority and its bank account number.

In part “11” of our payment form, fill in the following cells:

• "Type of operation." We enter “01”, which means the type of document we are generating: “Payment order”.
• "Payment order". We put “5” (clause 2 of Article 855 of the Civil Code of the Russian Federation).
• “Code” (or unique payment identifier). We put “0”.

We do not indicate anything in the remaining fields.

Fill in part numbered “12”:

• OKTMO.
• Basis of payment. Here we put the letter combination we need:
• TP - current payments;
• ZD - payments for past billing periods (used for additional payments according to updated calculations);
• AP - payment according to the tax audit report;
• TR - payment at the request of the Federal Tax Service.
• Payment period. We indicate the period for which the contribution is paid in one of the following formats:
• MS.01.2019 - used for monthly payments of contributions;
• KV.01.2019 - used for additional payment of contributions according to updated calculations;
• GD.00.2018 - applies to additional payments of contributions based on updated calculations and decisions of tax audits.
• Document Number. We indicate “0”. If the payment is made according to an updated calculation or by decision of the Federal Tax Service, then enter the number of the updated calculation (or the decision number).
• Document date. We also indicate “0”. But if the payment is issued based on the results of submitting an updated calculation or additional charges for inspections, then we indicate the date of submission of the updated calculation (or the date of making a decision on the inspection).

We do not fill in the last cell.

In cell “13” we enter the purpose of the payment, i.e. we indicate the premium for what type of insurance and for what period we are going to pay.

In the final cell “14” electronic or handwritten signatures of persons who have the right to sign payments are placed. If the payment is transferred to the bank on paper, then in place of the letters “M. P." you need to put the seal of the organization (IP). If the payment is sent electronically, no stamp is needed. Also, it is not placed if the organization (IP) renounced it voluntarily, guided by the provisions of the law “On the abolition of the mandatory seal...” dated 04/06/2015 No. 82-FZ (for LLCs and JSCs), clause 3 of Art. 23 of the Civil Code of the Russian Federation and FAS resolution No. F03-A51/08-2/3390 of September 12, 2008 (for individual entrepreneurs).

It should be taken into account that when paying contributions to the Federal Tax Service in 2018-2019 for the same type of insurance, but for different periods, the information in the details will vary. Which ones exactly - see the two examples of payments below.

A clear example of filling out a payment order for the payment of insurance premiums to the Federal Tax Service for periods starting from 2017 (sample payment order)

Smiley LLC is located in the Khoroshevsky municipal formation of Moscow and is serviced by the Federal Tax Service No. 14 in Moscow. Based on the results of its activities in January 2019, the company accrued contributions to compulsory pension insurance in the total amount of 76,530 rubles.

An example of a payment form for the payment of insurance premiums for 2018, completed using the above data, is presented below.

How to fill out a payment document for payment of insurance premiums to the tax office for periods before 2017 (sample payment form)

Let's continue our example. In March 2019, Smiley LLC discovered an error in its calculations for contributions for 2016. Based on the results of the formation of the updated calculation, it turned out that the company underpaid pension insurance contributions to the Pension Fund in the amount of 5,670 rubles.

Below is a sample payment slip for the payment of insurance premiums to the Federal Tax Service for 2016, drawn up according to the above example.

“Fill out the payment order”. You will be shown the picture instructions below on how to fill out a payment form for contributions using this service.

Results

Since 2017, taking into account changes, 3 details are filled in in payment slips for the payment of insurance premiums: KBK, information about the recipient and the payer status number. The remaining details of the payment document for contributions remain the same.

If you have any questions, visit our group on VK. We're just discussing

In order for the money to go into the budget, it is necessary to correctly fill out the payment order for the transfer of one or another obligatory payment.

Sample payment order 2019: filling rules

The rules for filling out a payment order are prescribed in Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n and have not changed compared to 2018. We have summarized these basic rules in a table:

Payment field name (field number)	Paying taxes	Payment of contributions “for injuries” to the Social Insurance Fund
Payer status (101)	“01” - if the tax is paid by a legal entity; “09” - if the tax is paid by an individual entrepreneur; “02” - if the tax is paid by an organization/individual entrepreneur as a tax agent	"08"
Payer INN (60)	TIN of the organization/entrepreneur
Payer checkpoint (102)	KPP assigned to the Federal Tax Service to which the tax will be paid	If contributions are paid by an organization, then its checkpoint is indicated. If the payer is a separate unit (OU), then the checkpoint of this OU is placed in field 102
IP in field 102 put “0”
Payer (8)	Short name of the organization/SP, full name. entrepreneur
Recipient's TIN (61)	INN of the Federal Tax Service to which the tax is paid	TIN of the regional branch of the Social Insurance Fund to which the contribution is transferred
Recipient checkpoint (103)	Checkpoint of the Federal Tax Service to which the tax is paid	Checkpoint of the regional branch of the Social Insurance Fund to which the contribution is transferred
Recipient (16)	UFK by _____ (name of the region in which the tax is paid), and the specific Federal Tax Service is indicated in brackets. For example, “UFK for Moscow (Inspectorate of the Federal Tax Service of Russia No. 14 for Moscow)”	UFK by _____ (name of the region in which the contribution is paid), and the FSS branch is indicated in brackets. For example, “UFK for Moscow (GU - Moscow RO FSS RF)”
Payment order (21)	5
KBK (104)	, corresponding to the tax/contribution paid
OKTMO (105)	OKTMO code at the location of the organization/enterprise/property/transport OKTMO code at the place of residence of the individual entrepreneur When paying a trade fee, indicate the OKTMO code at the location of the retail facility in respect of which this fee is paid	OKTMO code at the location of the organization or OP/at the place of residence of the individual entrepreneur
Reason for payment (106)	Typically, this field contains one of the following values: “TP” - when paying tax/contribution for the current period; “ZD” - upon voluntary repayment of debts on taxes/contributions; “TR” - when repaying the debt at the request of the Federal Tax Service/FSS; “AP” - when repaying the debt according to the inspection report (before issuing a demand)
Period for which tax/contribution is paid (107)	If field 106 contains “TP”/“ZD”, then the frequency of tax payment established by law is indicated in one of the following formats: - for monthly payments: “MS.XX.YYYY”, where XX is the month number (from 01 to 12), and YYYY is the year for which the payment is made (for example, when paying personal income tax on employees’ salaries for February 2019, you need to enter "MS.02.2019"); — for taxes paid quarterly: “QR.XX.YYYY”, where XX is the quarter number (from 01 to 04), YYYY is the year for which the tax is paid; — for semi-annual taxes (for example, Unified Agricultural Tax): “PL.XX.YYYY”, where XX is the number of the half-year (01 or 02), YYYY is the year for which the tax is transferred; — for annual payments: “GD.00.YYYY”, where YYYY is the year for which the tax is paid (for example, when making the final calculation of income tax for 2019, you will need to enter “GD.00.2019”). If field 106 contains “TR”, then field 107 reflects the date of the request. If field 106 is “AP”, then field 107 is “0”	«0»
Document number (108)	If field 106 contains “TP”/“ZD”, then field 108 contains “0”. If field 106 contains “TR”, then field 108 reflects the number of the tax request for payment. If field 106 contains “AP”, then field 108 indicates the number of the decision made based on the results of the audit	«0»
Document date (109)	If “TP” is written in field 106, then the date of signing the declaration is entered in field 109. But, as a rule, by the time of payment the declaration has not yet been submitted, so payers put “0”. If field 106 contains “ZD”, then field 109 contains “0”. If field 106 contains “TR”, then field 109 reflects the date of the payment request. If field 106 contains “AP”, then field 108 indicates the date of the post-verification decision	«0»
Payment type (110)	“0” or UIN, if available
Payment purpose (24)	Brief explanation of the payment, e.g. “Value added tax on goods (work, services) sold on the territory of the Russian Federation (2nd payment for the 3rd quarter of 2019).” When paying premiums for “injuries”, you must also indicate your policyholder registration number in this field

Please note that the table does not contain information that must be indicated in payment orders when transferring contributions for compulsory pension and health insurance, as well as contributions to VNiM. A separate material is devoted to payment orders for these contributions.

Payment order 2019: particularly important details

Certain payment order details must be filled out very carefully. After all, if you make a mistake in them, your tax/contribution will simply be considered unpaid. Accordingly, you will have to re-transmit the amount of tax/contribution to the budget, as well as pay penalties (if you discover the error after the end of the established payment period).

Such details include (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation, clause 4, clause 7, article 26.1 of the Federal Law of July 24, 1998 N 125-FZ):

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

Errors in other details are not critical - the money will still go to the budget. And the error can be corrected by clarifying the payment (Clause 7, Article 45 of the Tax Code of the Russian Federation).

Payment order in 2019: sample

For your convenience, we will provide a payment order. For example, we chose personal income tax transferred to the budget by a tax agent.

Ready-made payment order samples for 2019

You will find samples of payment orders for taxes and contributions in ours. Moreover, if you indicate the code of your Federal Tax Service in the appropriate field, then in the sample payment slips you will see the details of your tax office/your Social Insurance Fund.

How to pay insurance premiums for individual entrepreneurs for yourself in 2019? Payment orders and receipts PD-4

For an accountant every day

In 2019, all businessmen and legal entities must pay insurance contributions not to the Pension Fund and the Compulsory Medical Insurance Fund, but to the Tax Service. This also applies to annual fixed contributions of individual entrepreneurs for themselves. The following will help you transfer your contributions in a timely and correct manner:

The BukhSoft program automatically generates payment orders for individual entrepreneur contributions with current details. The program itself will set the correct BCC, payment order and tax period code. Try it for free:

Download a sample payment slip for contributions

Formula for calculation

When calculating payments for insurance premiums, you should take the new minimum wage established by legislative provisions. As of January 1, 2019. The procedure for calculating insurance premiums is determined by Article 430 of the Tax Code of the Russian Federation. As before, contributions are divided into pension and health insurance. Their rates and, accordingly, payment amounts are different.

Health insurance premiums are calculated regardless of income in the amount of:

• 6884 rubles.

Contributions to pension insurance for a merchant’s income up to 300 thousand rubles are equal to:

• 29,354 rubles.

If the income threshold of 300 thousand rubles is exceeded, 1% must also be calculated from the excess amount. This 1% for 2018 must be paid to the Federal Tax Service no later than April 1, 2019.

Important! If a businessman uses a simplified taxation system and does not have hired employees, he has the right to reduce the tax base under the simplified tax system by the amount of his insurance contributions.

The tax reduction is made on all contributions paid in the current year, including their fixed part, and an additional 1% on income over 300 thousand rubles.

How to divide the payment of contributions into quarters?

Fixed contributions for health and pension insurance can be divided to be paid quarterly. To do this, divide each annual payment by the number of quarters in the year:

• Pension insurance contributions: 29,354 / 4 = 7338.50 rubles.
• Health insurance premiums: 6884 / 4 = 1721.00 rubles.

Thus, the total quarterly payment will be 9059.50 rubles.

When to pay quarterly dues?

Let's assume that an individual entrepreneur applies a simplified tax system of 6%. To receive tax deductions from the simplified tax system in each quarter, insurance premiums must be paid within the following deadlines:

• For the first quarter - from January 1 to March 31, 2019.
• For the second quarter - from April 1 to June 30, 2019.
• For the third quarter - from July 1 to September 30, 2019.
• For the fourth quarter - from October 1 to December 31, 2019.

How to pay insurance premiums to the Tax Office?

An individual entrepreneur can pay for his insurance premiums in two ways: using a payment document (receipt PD-4) and issuing a payment order.

Payment by receipt

Payment by receipt in the established form PD-4 is made at any Sberbank branch in cash. With the help of a receipt, a merchant, even without a current account, can pay for insurance premiums. This method is convenient, because in this case the individual entrepreneur is exempt from the costs of maintaining a current account, as well as from the bank’s commission for depositing cash through the cash register. Of course, payments can also be made by individual entrepreneurs who have a current account using a receipt.

Insurance premiums for individual entrepreneurs - payment

Another way to pay insurance premiums is to issue a payment order. Let’s take a closer look at how to fill out an individual entrepreneur’s payment slip to pay contributions to tax authorities, since several details for individual entrepreneurial contributions for 2019 have changed since last year.

The payment order form is the same for all payers, regardless of their organizational and legal form and legal status. If all the fields in the payment order are filled in incorrectly, including field 102 “Checkpoint”, the payment will not be considered completed. Unlike organizations, the tax authority does not assign a checkpoint to it during state registration of an individual entrepreneur. Therefore, the individual entrepreneur does not fill in this field in the payment order.

Payment order form for individual entrepreneur

The payment order form has an officially approved form, the procedure for registration and completion of which is strictly regulated by current legislation.

This legislation fully applies to individual entrepreneurs. The latter are required to use the official payment form.

Two main documents regulate the procedure for applying and filling out an individual payment order:

• The payment form itself is provided by the Bank of Russia in the Regulations on the rules for transferring funds approved on June 19, 2012 No. 383-P (see Appendix 2 to the Regulations).

This document establishes the meanings of all details, including their list and description, as well as requirements for the minimum number of characters (symbols) in each payment order detail (see Appendices No. 1 and 3 to the Regulations);

• Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n “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” is the second document on the basis of which an individual entrepreneur fills out a payment order for the payment of taxes, fees, state duties and other payments.

Checkpoint for individual entrepreneurs and organizations

The reason code for registration with the tax authority, or, as it is abbreviated, KPP, is assigned in addition to the TIN only to organizations upon registration. The current regulations do not contain any indication of the possibility of assigning a checkpoint to individual entrepreneurs.

The general rules for assigning checkpoints are defined in Order of the Federal Tax Service of Russia dated June 29, 2012 N ММВ-7-6/435@ “On approval of the Procedure and conditions for assigning, applying, and changing the taxpayer identification number.”

The checkpoint consists of a nine-digit numeric code in which:

• the first four digits are the code of the tax office that registered the taxpayer,
• the next two cells indicate the reason for registration,
• the last three characters are the serial number of registration.

When state registration of an organization, in contrast to state registration of an individual entrepreneur, in the registration certificate, in addition to the TIN, the tax authority indicates the checkpoint.

Accordingly, the data received by the organization during state registration must be indicated by it in all documents, including payments.

And since a checkpoint is not assigned to an individual entrepreneur, he cannot indicate anything when generating a payment order in field 102 “Checkpoint”.

At the same time, blank details are not allowed in the payment order. Just as it is not allowed to indicate arbitrarily invented digital codes. Therefore, in this case, the individual entrepreneur should enter “0” in field 102 “Checkpoint”.

In this case, the credit institution should have no complaints about the execution of a payment order by an individual entrepreneur.

Payment order– this is a document with the help of which the owner of a current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, in fact, ensure any movement of finances permitted by law.

Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, since they are processed automatically. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.

A complex form developed by the Central Bank of the Russian Federation and approved by federal legislation must be filled out correctly, since the cost of an error may be too high, especially if it is an order for tax payments.

FILES

To avoid problems associated with incorrectly filling out the fields of a payment order, we will understand the features of each cell.

Payment code

Details of the future payment and information about it are located in specially designated fields of the payment form. Much information is recorded in coded form. The code is the same for all participants in the process:

• payer;
• jar;
• recipient of funds.

This makes it possible to automatically account for payments in electronic document management.

Step-by-step instructions for filling out a payment order

On the sample form, each cell is assigned a number to make it easier to explain its meaning and clarify exactly how it needs to be filled out.

Check whether you are using the current payment order form, updated in 2012. The new form is approved by Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2912 No. 383-P.

Check the number listed at the top right. No matter who the money sent via payment order is intended for, the same numbers will be indicated - 0401060 . This is the form number of the unified form valid today.

We begin to fill out the fields of the document one by one.
Field 3- number. The payer indicates the payment number in accordance with its internal numbering order. The bank can provide the number to individuals. This field cannot contain more than 6 characters.

Field 4- date of. Date format: two digits day, two digits month, 4 digits year. In electronic form, the date is formatted automatically.

Field 5- payment type. You need to choose how the payment will be made: “urgent”, “telegraph”, “mail”. When sending a payment through a client bank, you must indicate the encoded value accepted by the bank.

Field 6- Suma in cuirsive. The number of rubles is written with a capital letter in words (this word is not abbreviated), kopecks are written in numbers (the word “kopek” is also without abbreviations). It is acceptable not to indicate kopecks if the amount is a whole amount.

Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks with the sign – . If there are no kopecks, put = after the rubles. There should be no other characters in this field. The number must match the words in field 6, otherwise the payment will not be accepted.

Field 8– payer. Legal entities must indicate the abbreviated name and address, individuals - full name and registration address, those engaged in private practice, in addition to this data, the type of activity, individual entrepreneur - full name, legal status and address must be noted in brackets. The name (title) is separated from the address by the // symbol.

Field 9- Account number. This refers to the payer's account number (20-digit combination).

Field 10– payer bank. Full or abbreviated name of the bank and the city of its location.

Field 11- BIC. Identification code belonging to the payer’s bank (according to the Directory of participants in settlements through the Central Bank of Russia).

Field 12– correspondent account number. If the payer is served by the Bank of Russia or its division, this field is not filled in. In other cases, you need to indicate the subaccount number.

Field 13- payee's bank. The name and city of the bank where the funds are sent.

Field 14– BIC of the recipient’s bank. Fill in the same way as clause 11.

Field 15– recipient’s subaccount number. If money is sent to a client of the Bank of Russia, there is no need to fill out the box.

Field 16– recipient. A legal entity is designated by its full or abbreviated name (both can be done at once), an individual entrepreneur - by status and full name, privately practicing individual entrepreneurs must additionally indicate the type of activity, and it is enough to name an individual in full (without inclination). If funds are transferred to the bank, then the information from field 13 is duplicated.

Field 17– Recipient's account number. 20-digit account number of the recipient of the funds.

Field 18– type of operation. The code established by the Central Bank of the Russian Federation: for a payment order it will always be 01.

Field 19– payment term. The field remains empty.

Field 20- purpose of payment. See paragraph 19, until the Central Bank of the Russian Federation indicates otherwise.

Field 21– payment queue. A number from 1 to 6 is indicated: queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salaries) and 6 (payment for purchases and supplies).

– UIN code. A unique accrual identifier was introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is entered.

Field 23– reserve. Leave it blank.

Field 24- purpose of payment. Write down what the funds are being transferred for: name of the product, type of service, number and date of the contract, etc. It is not necessary to indicate VAT, but it is better to be on the safe side.

Field 43– payer’s stamp. Placed only on a paper version of the document.

Field 44– signatures. On paper, the payer puts a signature that matches the sample on the card submitted when registering the account.

Field 45– bank marks. On the paper form, the banks of the sender and recipient of the funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60– Payer’s TIN. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), write 0.

Field 61– TIN of the recipient. Similar to paragraph 28.

Field 62– date of receipt at the bank. Fills the bank itself.

Field 71– write-off date. Issued by the bank.

IMPORTANT! Cells 101-110 must be filled out only if the payment is intended for tax or customs.

Field 101– payer status. Code from 01 to 20, specifying the person or organization transferring the funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in without fail.
Field 102– Payer’s checkpoint. Registration reason code (if available) – 9 digits.

Field 103– Recipient checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.

Field 104– . New for 2016. The budget classification code reflects the type of income of the Russian budget: duty, tax, insurance premium, trade fee, etc. 20 or 25 characters, all digits cannot be zeros.

Field 105- code . Indicated since 2014 instead of OKATO. According to the All-Russian Classifier of Municipal Territories, you need to write in this field 8 or 11 digits assigned to your locality.

Field 106– basis for payment. The code consists of 2 letters and indicates various reasons for payment, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for the basis of payment. If the list of codes does not indicate the payment that is made to the budget, 0 is entered in the cell.

Field 107– indicator of the tax period. It is noted how often the tax is paid: MS - monthly, CV - once a quarter, PL - every six months, GD - annually. The date is written after the letter designation. If the payment is not tax, but customs, the code of the relevant authority is written in this cell.

Field 108– payment basis number. From March 28, 2016, in this field you need to write the number of the document on the basis of which the payment is made. The document is selected depending on the code specified in field 107. If cell 107 contains TP or ZD, then 0 must be entered in field 108.

Field 109– date of the payment basis document. Depends on field 108. If there is 0 in field 108, 0 is also written in this cell.

Field 110– payment type. The rules for filling out this field changed in 2015. This cell does not need to be filled out, since field 104 indicates the KBK (its 14-17 digits precisely reflect the subtypes of budget revenues).

Additional nuances

Typically, the payment form must be drawn up in 4 copies:

• The 1st is used when writing off at the payer’s bank and ends up in bank daily documents;
• The 2nd is used to credit funds to the recipient’s account in his bank, stored in the documents of the day of the recipient’s bank;
• 3rd confirms the bank transaction, attached to the recipient's account statement (at his bank);
• The 4th with the bank’s stamp is returned to the payer as confirmation of acceptance of the payment for execution.

NOTE! The bank will accept the payment, even if there is not enough money on the payer’s account. But the order will be executed only if there are enough funds for this.

If the payer contacts the bank for information about how his payment order is being executed, he should receive an answer on the next business day.