The rules for filling out payment slips for paying taxes and contributions have been changed. The rules for filling out payment slips for paying taxes and contributions have been changed. New rules for payment slips from April.

Made changes to the rules for filling out payment slips, approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Now the regulatory legal act has established that when transferring insurance premiums to the Federal Tax Service, organizations must enter code “01” in field 101, and entrepreneurs (when paying contributions both for employees and “for themselves”) - “09”. The amendments also affected the rules for registering payments when transferring taxes and contributions by third parties.

Field 101

Until now, it was not completely clear how to fill out field 101 of payment orders when paying insurance premiums. Let us remind you that in this detail you need to indicate the status of the organization or individual entrepreneur that transfers funds to the budget.

We wrote about options for filling out this details in the article “”. Some leading banks recommended indicating status “08” in field 101. According to the order of the Ministry of Finance dated November 12, 2013 No. 107n, this code is intended for payers (both organizations and individual entrepreneurs) transferring funds to pay insurance premiums and other payments to the budget system of the Russian Federation.

However, tax officials did not share this position. Let us recall that at the beginning of this year, the Federal Tax Service announced that if an employer (organization or individual entrepreneur) transfers insurance premiums from payments to employees, then in field 101 “Payer status” of the payment order the status “14” should be indicated.

Later, the Federal Tax Service stated the opposite: organizations must indicate the code “01”, and entrepreneurs - “09”. However, according to the current rules, these values ​​are intended for taxpayers - legal entities and taxpayers-entrepreneurs (IP). And, as you know, in the Tax Code the concepts of “taxpayer” and “payer of insurance premiums” are separated.

As a result, the Ministry of Finance finally adjusted the names of payer statuses. According to the amendments, which will come into force on April 25, in field 101 “Payer status” one of the following status values ​​is indicated:

• “01” - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - legal entity;
• “09” - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - individual entrepreneur.

Code “08” is now used when transferring payments to the budget that are not taxes, fees, insurance premiums or other payments administered by tax authorities. And the code “14” has been completely removed.

Thus, if an organization transfers insurance premiums for employees, then it must clearly indicate the code “01” in the field. If insurance premiums are paid by an individual entrepreneur (both for employees and “for himself”), then he should enter the code “09”.

Automatic generation of payment slips allows you to avoid errors when filling them out. Some web services for submitting reports (for example, “”) allow you to generate a payment in 1 click based on data from the declaration (calculation) or the request for payment of tax (contribution) sent by the inspectorates. All necessary updates - recipient details, current KBK, codes for payer status - are installed in a timely manner in the service without user participation. When filling out a payment slip, all current values ​​are entered automatically.

Payment of taxes and contributions by other persons

Recently, another person can pay taxes and fees for an organization and an entrepreneur (see “”). In this regard, the Ministry of Finance approved the procedure for filling out details by the legal and authorized representative of the payer. Thus, a payment order for the payment of taxes and contributions transferred by another person must be filled out as follows.

The “TIN” field indicates the value of the TIN of the payer, whose obligation to pay taxes, insurance premiums and other payments to the budget is fulfilled.

If the individual payer does not have an INN, then zero (“0”) is entered, and the Unique accrual identifier (document index) is indicated in the “Code” field;

In the “KPP” field (filled in when paying tax for a legal entity) - the value of the KPP of the payer, whose obligation to pay taxes, insurance premiums and other payments to the budget is fulfilled. When fulfilling the obligation to pay payments for individuals, zero (“0”) is indicated in the “Checkpoint” details;

In the “Payer” field - information about the payer - a legal, authorized representative or other person making the payment.

In the “Purpose of payment” field, the TIN and KPP (for individuals only the TIN) of the person making the payment are indicated, then the separating symbol “//” is placed, and then the name of the taxpayer (payer of contributions) whose obligation to the budget is fulfilled;

Field 101 “Payer status” indicates the status of the person for whom the tax or contributions are paid. For example, code “01” is for legal entities, “09” is for individual entrepreneurs, and 13 is for “individuals.”

Order of the Ministry of Finance of April 5, 2017 No. 58n made amendments to the rules for filling out payment orders ( Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n ).

The changes took effect from April 25, 2017. When transferring taxes and insurance contributions to the budget, organizations and individual entrepreneurs must use payment order forms from Appendix No. 3 to the Regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P .

Filling out payment orders from April 25, 2017. Field 101

To transfer insurance contributions to the Federal Tax Service in the field 101 you need to choose the code:

• 01 , if the organization pays ( letter dated February 3, 2017 No. ZN-4-1/1931 );
• 09 , if the contributions are paid by the individual entrepreneur.

Code 08 used to transfer non-tax payments to the budget.

Ability to pay taxes for third parties in 2017

Since 2017, it has become possible to pay taxes for a third party. If there is no money in the current account or it is blocked, then any employee of the company, counterparty, third party organization can make a tax payment from November 30, 2016, and for contributions from January 1, 2017. Very convenient: if you have branches or a group of companies, you don’t need to transfer funds between accounts.

But it is important to remember that there is a danger that tax authorities may post the payment incorrectly and an arrears will appear, or the inspectorate may use payment orders as evidence of business fragmentation. Based on this, you should not constantly use payments from the current account of another organization.

Filling out payment orders for third parties from April 25, 2017

When filling out a payment for third parties instead of TIN And checkpoint the payer indicates the TIN and KPP of the organization or individual entrepreneur. If money is transferred for an individual who does not have a TIN, a zero (0) is entered. And in the field " Code"must be UIN.

In field " Payer» information about the actual payer is entered. In the purpose of payment ( field 24) indicates the INN and KPP of the company or individual entrepreneur that actually makes the payment. Then the sign “ // ”, followed by the name of the payer of taxes or contributions. If an individual pays, there is no need to fill out the checkpoint.

IN field 101 « Payer status“The status of the person for whom the money is transferred to the budget is given.

Where to get the payment order form-2017

Payment order 2017 with explanation of fields

Sample of filling out a payment order 2017 according to the new rules

Sample of filling out payment form 2017 can be downloaded here.

Details of the Federal Tax Service in the payment order:

• TIN (field 61);
• Checkpoint (field 103);
• name of the treasury and inspection: for example, “Office of the Federal Treasury for the city of Buyu region (Inspectorate of the Federal Tax Service of Russia No. 2 for the city of Buyu) (field 16);
• name and BIC account number (fields 13, 14, 17). In this case, the company does not enter the recipient's Bank account in field 15.

Important! Field 101 and fees-2017 According to the new rules, when transferring insurance premiums for their employees, companies must enter the payer status “01” in field 101. Before the release of Order No. 58n, tax officials said to enter code “14”. Forget about it when transferring insurance premiums.
Individual entrepreneurs, paying contributions both for themselves and for their staff, will enter code 09 in field 101. To transfer contributions for “injuries,” code 08 must be used.

How to indicate the organization’s details in a payment order-2017:

• name of the company or its separate division (field 8);
• TIN (or KIO - for an organization) (field 60);
• Checkpoint of a company, a separate division or a code assigned at the location of the property (field 102);
• name of the bank in which the account is opened, BIC of the bank, number of the correspondent account and company account (fields 9, 10, 11, 12).

• priority of payment (for taxes and contributions - 5);
• payment code (0 or UIN, which is specified in the inspectors’ request) (field 22);
• purpose of payment (field 24);
• payment amount (field 7).

Important! KBK and OKTMO BCC in field 104 and OKTMO in field 105 cannot be equal to zero. KBK - 20 characters. The OKTMO territorial code (field 105) consists of 8. All of them cannot be zeros. The TIN cannot contain zeros in the first two characters - these are changes to the rules for filling out payment slips in 2016.

How to fill out a payment order-2017 when paying by third parties

What to do if an error was found in the 2017 payment order

From April 25, 2017, payment orders must be filled out according to new rules. The changes are due to the entry into force of the Order of the Ministry of Finance of Russia dated April 5, 2017 No. 58n. Let’s say right away that the new procedure for filling out “payments” applies to all organizations and individual entrepreneurs, so we recommend that you read this article as carefully as possible. In it, we provided examples of filling out payment orders according to the new rules, and also described in detail what exactly the amendments consist of.

In order to pay taxes and insurance contributions to the budget system, organizations, individual entrepreneurs and individuals use payment order forms, the form of which is given in Appendix No. 3 to the Regulations, approved. Bank of Russia dated June 19, 2012 No. 383-P.

The rules for filling out payment orders were approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. These rules were amended by Order of the Ministry of Finance of Russia dated 04/05/2017 No. 58n. The amendments come into force on April 25, 2017. Consequently, from this date, in fact, new rules for filling out payment orders will begin to apply.

The commented amendments resolve two rather serious issues, namely:

• from April 25, 2017, the controversial situation with filling out field 101 of the payment order “Payer Status” has been resolved;
• Since April 25, 2017, it has been officially established exactly how to fill out payment orders when transferring taxes or insurance premiums by third parties.

How to fill out field 101: controversial issue resolved

Since the beginning of 2017, disputes related to filling out field 101 of payment orders when paying insurance premiums have not subsided. In this field, we remind you that you need to indicate the status of the organization or individual entrepreneur that transfers funds to the budget. “Payer statuses” must be indicated by a two-digit code in accordance with Appendix 5 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Since 2017, organizations and entrepreneurs have been paying insurance premiums using tax office details. In this regard, accountants were faced with the question of which code to indicate when paying contributions.

Later, the Federal Tax Service changed its position: in the Letter of the Federal Tax Service of Russia dated 02/03/2017 No. ZN-4-1/1931 it was reported that organizations that transfer contributions for employees must indicate code 01 in field 101 of the payment. And entrepreneurs paying contributions for employees , - code 09. As a result, confusion arose. It seemed that no one knew which code was correct anymore. We examined this controversial situation in detail in the article “Payer status in payment orders in 2017”;

From April 25, 2017, the list of payer status codes for field 101 of the payment order has been updated. From this date, it was officially established that in order to transfer insurance premiums using the details of the Federal Tax Service, you need to indicate the code:

• 01 – if insurance premiums for employees are transferred by the organization;
• 09 – if insurance premiums are paid by individual entrepreneurs (both for employees and “for themselves”).

Code 08 from April 25, 2017, use when transferring non-tax payments to the budget administered by the Federal Tax Service. Previously, we recall that code 08 was proposed to be used by organizations and entrepreneurs when transferring contributions to the Social Insurance Fund for “injuries” for employees.

If organizations and entrepreneurs transfer taxes as a tax agent, including personal income tax for employees, then in field 101 “Payer status” of the payment you must enter code 02. Since April 25, 2017, nothing has changed in this part.

Let's assume that an organization transfers pension insurance contributions for its employees for April 2017. In field 101, you now absolutely need to indicate the code 01 . With a different code, the bank will simply not process the payment order and return it to the payer. A sample payment form for payment of insurance premiums, taking into account the new filling out rules, will look like this:

Filling out instructions when paying taxes and contributions for others

Since November 30, 2016, taxes for an organization can officially be paid by its founder, director or other company or individual. From January 1, 2017, insurance premiums can also be transferred for third parties. We discussed this topic in detail in the article “See. “Third parties now have the right to pay taxes, fees and insurance premiums for others.”

Note: In this article, we suggested that in 2017 it would be logical to adjust the rules for filling out payment orders and provide for a special procedure for filling out payment orders for the transfer of taxes and contributions by third parties.

In fact, appropriate changes have been made to the procedure for filling out payment slips. The amendments will also come into effect on April 25, 2017. From this date, when paying taxes and contributions for others, you must adhere to the following rules:

• In the fields “TIN of the payer” and “KPP of the payer” of the payment, you must show the details of the person for whom the payment is being made. If money is transferred for an individual who does not have a TIN, then put “0” in the corresponding field, and UIN in the “Code” field;
• in the “Payer” field you should indicate information about the representative who actually transfers the money;
• in the “Purpose of payment” field, mark the TIN and KPP (for individuals only TIN) of the person making the payment, and then put the sign “//” and indicate the name of the payer of taxes or contributions;
• in field 101 “Payer status” - show the status of the person for whom the payment is being made (01 - for organizations, 09 - for individual entrepreneurs and 13 - for individuals).

The rules for filling out payment slips for paying taxes and contributions have been changed

The Ministry of Finance of Russia, by order dated 04/05/17 No. 58n, introduced changes to the rules for filling out payment slips, approved by order of the Ministry of Finance of Russia dated 11/12/13 No. 107n. Now the regulatory legal act establishes that when transferring insurance premiums to the Federal Tax Service, organizations must enter code “01” in field 101, and entrepreneurs (when paying contributions both for employees and “for themselves”) - “09”. The amendments also affected the rules for registering payments when transferring taxes and contributions by third parties.

Until now, it was not completely clear how to fill out field 101 of payment orders when paying insurance premiums. Let us remind you that in this detail you need to indicate the status of the organization or individual entrepreneur that transfers funds to the budget.

We wrote about options for filling out this information in the article “How to fill out payments for insurance premiums in 2017.” Some leading banks recommended indicating status “08” in field 101. According to the order of the Ministry of Finance dated November 12, 2013 No. 107n, this code is intended for payers (both organizations and individual entrepreneurs) transferring funds to pay insurance premiums and other payments to the budget system of the Russian Federation.

However, tax officials did not share this position. Let us recall that at the beginning of this year, the Federal Tax Service announced that if an employer (organization or individual entrepreneur) transfers insurance premiums from payments to employees, then in field 101 “Payer status” of the payment order the status “14” should be indicated.

Later, the Federal Tax Service stated the opposite: organizations must indicate the code “01”, and entrepreneurs - “09”. However, according to the current rules, these values ​​are intended for taxpayers - legal entities and taxpayers-entrepreneurs (IP). And, as you know, in the Tax Code the concepts of “taxpayer” and “payer of insurance premiums” are separated.

As a result, the Ministry of Finance finally adjusted the names of payer statuses. According to the amendments, which will come into force on April 25, in field 101 “Payer status” one of the following status values ​​is indicated:

• “01” - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - a legal entity;
• “09” - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - individual entrepreneur.

Code “08” is now used when transferring payments to the budget that are not taxes, fees, insurance premiums or other payments administered by tax authorities. And the code “14” has been completely removed.

Thus, if an organization transfers insurance premiums for employees, then it must clearly indicate the code “01” in the field. If insurance premiums are paid by an individual entrepreneur (both for employees and “for himself”), then he should enter the code “09”.

Automatic generation of payment slips allows you to avoid errors when filling them out. Some web services for submitting reports (for example, “Kontur.Extern”) allow you to generate a payment in 1 click based on data from the declaration (calculation) or the request for payment of tax (contribution) sent by the inspectorates. All necessary updates - recipient details, current KBK, codes for payer status - are promptly installed in the service without user participation. When filling out a payment slip, all current values ​​are entered automatically.

Payment of taxes and contributions by other persons

Recently, another person can pay taxes and fees for an organization and an entrepreneur (see “The State Duma adopted a law allowing taxes and fees to be paid for other persons”). In this regard, the Ministry of Finance approved the procedure for filling out details by the legal and authorized representative of the payer. Thus, a payment order for the payment of taxes and contributions transferred by another person must be filled out as follows.

The “TIN” field indicates the value of the TIN of the payer, whose obligation to pay taxes, insurance premiums and other payments to the budget is fulfilled.

If the individual payer does not have an INN, then zero (“0”) is entered, and the Unique accrual identifier (document index) is indicated in the “Code” field;

In the “KPP” field (filled in when paying tax for a legal entity) - the value of the KPP of the payer, whose obligation to pay taxes, insurance premiums and other payments to the budget is fulfilled. When fulfilling the obligation to pay payments for individuals, zero (“0”) is indicated in the “Checkpoint” details;

In the “Payer” field - information about the payer - a legal, authorized representative or other person making the payment.

In the “Purpose of payment” field, the TIN and KPP (for individuals only the TIN) of the person making the payment are indicated, then the separating symbol “//” is placed, and then the name of the taxpayer (payer of contributions) whose obligation to the budget is fulfilled;

Field 101 “Payer status” indicates the status of the person for whom the tax or contributions are paid. For example, code “01” - for legal entities, “09” - for individual entrepreneurs, 13 - for “individuals”.

Filling out a payment order in 2017: sample

Filling out a payment order in 2017 sample

Whether the tax will be transferred to the budget on time depends on the correctness of filling out the payment order. In 2017, payments for taxes and insurance contributions are filled out according to new rules. In this article we will look at what these innovations are and give examples of filling out payment orders.

The procedure for filling out payment orders in 2017

Let us recall the basic requirements for how to fill out a payment order for 2017:

• Payer status (101) indicates the person making the payment: “01” - legal entity, “02” - tax agent, “09” - individual entrepreneur, etc.
• When listing tax payments, in the fields provided for the TIN (60) and KPP (102) of the recipient, indicate the details of the Federal Tax Service, and in the field “Recipient” (16) - the region, and in brackets - the name of the specific Federal Tax Service. You should especially carefully fill out the Federal Treasury account number (17) and the name of the recipient's bank (13) - if there is an error in these details, the tax or contribution is considered unpaid and will have to be paid again, in addition, the Federal Tax Service will calculate penalties for late payment if the payment deadline has already passed. passed.
• The order of payment for taxes (21) is 5.
• BCC (104) must be valid at the time of payment and correspond to the transferred tax or contribution. Let us remind you that from January 1, 2017, insurance premiums, with the exception of contributions for “injuries,” should be transferred to the Federal Tax Service, therefore, the BCC for them has also changed.
• OKTMO code (105) is indicated at the place of residence of the individual entrepreneur, the location of the legal entity, or its property.
• Ground (106) when paying current payments is designated as “TP”, when filling out a payment order at the request of the Federal Tax Service in 2017, or FSS - “TR”, repayment of debt - “ZD”, debt under the inspection report - “AP”.
• The period for which the insurance premium/tax is paid (107): at the basis of “TP” and “ZD” the reporting (tax) period is indicated, for “TR” the date of the claim is indicated, and for “AP” - “0”.
• Payment type (110) – usually “0”.

An example of filling out the fields of a payment order in 2017.

Payment order sample 1

Filling out a payment order from April 25, 2017

The latest changes to the Rules came into force on April 25, 2017 (Order of the Ministry of Finance dated April 5, 2017 No. 58n). Let's look at what's new in the updated Instruction 107n when filling out payment orders for 2017:

1. The issue with taxpayer status in field 101 of payment slips for the transfer of insurance premiums has been resolved. The position of the Federal Tax Service has changed on this matter more than once since the beginning of 2017, and now, finally, the tax authorities have decided - from April 25, 2017, in field 101 of the payment order the following should be indicated:

• code 01 – when the organization transfers contributions for employees,
• code 09 – when an individual entrepreneur transfers contributions for employees or for himself.

When transferring insurance premiums for “injuries” to the Social Insurance Fund and other budget payments not administered by the tax authorities, organizations and individual entrepreneurs indicate code 08 in the payment field 101.

For example, for an individual entrepreneur paying insurance premiums for himself in 2017, filling out a payment order will be as follows:

Payment order sample 2

For an organization that transfers insurance premiums for employees, a sample payment order for 2017 will be as follows:

Payment order sample 3

1. A new filling out of payment orders was approved in 2017 for making payments to the budget for third parties. The opportunity to pay off debts on taxes and state duties for other taxpayers appeared from November 30, 2016, and from January 1, 2017, you can pay insurance premiums for others, except for “injuries” in the Social Insurance Fund.

From April 25, 2017, when making payments for other persons, the following rules for filling out a payment order in 2017 must be observed:

• In the fields provided for the payer's TIN and KPP, the TIN and KPP of the person for whom the tax or insurance premium is being transferred are indicated. When paying for an individual who does not have a TIN, “0” is indicated instead.
• “Payer” in the appropriate field indicates the one who transfers funds from his current account.
• “Purpose of payment” - here you must first indicate the TIN/KPP of the person who is paying, and then, after the “//” sign, enter the taxpayer for whom they are paying.
• The payer status (field 101) is indicated according to the status of the person for whom the payment is made: 01 – legal entity, 09 – individual entrepreneur, 13 – individual.

Example. Payment for another organization (Alpha LLC for Yakor LLC) of transport tax - payment order (filling sample 2017):

Payment order sample 4

Don’t forget that in Moscow and the Moscow region, bank account details for paying taxes and contributions have changed since February 2017.

What's happened

You can download it here.

• TIN (field 61);
• Checkpoint (field 103);
• name and BIC of the bank, account number (fields 13, 14, 17). In this case, the company does not enter the recipient's Bank account in field 15.

Payment details

• purpose of payment (field 24);
• payment amount (field 7).

Important! KBK and OKTMO

Starting April 25, we will fill out payments in a new way: line-by-line guide

What's happened

Where to get the payment order form-2017

Payment order 2017 with explanation of fields

Sample of filling out a payment order 2017 according to the new rules

Sample of filling out payment form 2017 can be downloaded here.

Details of the Federal Tax Service in the payment order:

• TIN (field 61);
• Checkpoint (field 103);
• name of the treasury and inspection: for example, “Office of the Federal Treasury for the city of Buyu, Kostroma Region (IFTS of Russia No. 2 for the city of Buyu) (field 16);
• name and BIC of the bank account number (fields 13, 14, 17). In this case, the company does not enter the recipient's Bank account in field 15.

The Almaz company pays UTII for itself and enters code 01 in field 101. If the organization acted as a tax agent, it would indicate code 02.

Important! Field 101 and insurance premiums 2017 According to the new rules, when transferring insurance premiums for their employees, companies must enter the payer status “01” in field 101. Before the release of Order No. 58n, tax officials said to enter code “14”. Forget about it when transferring insurance premiums.
Individual entrepreneurs, paying contributions both for themselves and for their staff, will enter code 09 in field 101. To transfer contributions for “injuries,” code 08 must be used.

How to indicate the organization’s details in a payment order-2017:

• name of the company or its separate division (field 8);
• TIN (or KIO - for a foreign organization) (field 60);
• Checkpoint of a company, a separate division or a code assigned at the location of the property (field 102);
• name of the bank in which the account is opened, BIC of the bank, number of the correspondent account and company account (fields 9, 10, 11, 12).

Payment details
It is very important to correctly enter information about the tax that is transferred to the budget into the payment order. “Almaz” does not have any fines for imputation, pays on time and enters the amount of tax payable in field 7.
What payment information to enter:

• priority of payment (for taxes and contributions – 5);
• payment code (0 or UIN, which is specified in the inspectors’ request) (field 22);
• purpose of payment (field 24);
• payment amount (field 7).

In the payment order, enter the number of the document, which is the basis for the transfer of funds: field 108. For current payments, this is 0. Also enter the date of the document (field 109) in the format DD.MM.YYYY. This is, for example, the date of the declaration on the basis of which the tax was calculated.

Important! KBK and OKTMO BCC in field 104 and OKTMO in field 105 cannot be equal to zero. KBK - 20 characters. The OKTMO territorial code (field 105) consists of 8. All of them cannot be zeros. The TIN cannot contain zeros in the first two characters - these are changes to the rules for filling out payment slips in 2016.

The article was written based on materials from the sites: buhguru.com, www.buhonline.ru, spmag.ru, www.klerk.ru, otchetonline.ru.

The procedure for filling out payment orders has changed since April 25, 2017. The issue with field 101 of the payment slip and the transfer of taxes and contributions for third parties has been resolved.

From April 25, fill out payment orders according to the new rules. The new rules apply to all companies and individual entrepreneurs without exception. The main changes are that:

• firstly, there will be no more confusion with field 101 of the payment order;
• secondly, clear rules have emerged for the transfer of taxes and contributions for third parties.

Let's look at these amendments in more detail.

The procedure for filling out payment orders - the main changes

Order of the Ministry of Finance dated April 5, 2017 No. 58n amended the procedure for filling out payment orders (Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). You can download the text of Order No. 58n for free using the link below.

The changes come into force on April 25, 2017. This means that from this date new rules for filling out payment orders must be applied.

When transferring taxes and insurance contributions to the budget, organizations and individual entrepreneurs use payment order forms from Appendix No. 3 to the Regulations, approved. Bank of Russia dated June 19, 2012 No. 383-P.

Filling out payment orders from April 25: field 101

Since April 25, 2017, due to the fact that the new procedure for filling out payment orders has come into force, the controversial issue with field 101 “Payer Status” has been closed. The list of codes for the payer status (field 101) of the payment order has been updated. Now to transfer insurance premiums to the Federal Tax Service you need to select the code:

• 01, if the organization pays;
• 09, if contributions are paid by an individual entrepreneur.

Code 08 must be used when transferring non-tax payments to the budget that are administered by the Federal Tax Service. Until April 25, 2017, code 08 was used by organizations and individual entrepreneurs when transferring contributions to the Social Insurance Fund for injuries for employees.

Sample of filling out a payment order from April 25, 2017

Confusion in filling out payment slips before April 25

At the beginning of 2017, it was unclear how to fill out field 101 “Payer Status” of a payment order. The Federal Tax Service has confused everyone.

At first, officials argued that code 01 “Taxpayer” should be entered on the payment slip. Then they said that the correct code was 08 “Fees Payer”. On the last day of payment of contributions, the Federal Tax Service finally posted official information on the website nalog.ru. In it, tax officials asked to put code 14 on payment slips - “Taxpayer making payments to individuals.” But by this time, most companies had already transferred contributions with other codes.

Later, the tax authorities changed their minds again and issued a letter stating that in field 101 of the payment slip for the transfer of contributions there should be code 01 (letter dated February 3, 2017 No. ZN-4-1/1931). Now the new procedure for filling out payment orders is officially confirmed by order of the Ministry of Finance.

What will happen to an incorrect status in payment orders?

If you are one of those who transferred contributions with code 01 or 08, check whether the tax authorities posted the payment correctly in the database. Call the inspection or order a reconciliation. If everything is in order and the company has no debts, then nothing else needs to be done. Most likely, the tax authorities themselves recoded the payment in their database.

How to pay taxes for third parties in 2017

Since 2017, companies and individual entrepreneurs do not have to pay their own taxes and contributions. This can be done by anyone - director, employee, counterparty, friendly organization. The amendment for taxes is effective from November 30, 2016, and for contributions - from January 1, 2017.

The new procedure for filling out payment orders solves two problems for companies at once:

1. you can pay your budget on time if your account is blocked;
2. There is no need to once again transfer money between holding companies. Whichever account you have money in is the one you pay from.

But there are also two dangerous consequences, because of which we recommend using the new amendment with caution:

1. Tax authorities can use other people's payments as evidence of business fragmentation and interdependence. Therefore, it is dangerous to constantly pay taxes to one company from the account of another.
2. the inspection will post the payment incorrectly and arrears will remain.

How to transfer taxes for third parties from April 25

When filling out payments for third parties, instead of the payer’s TIN, you must indicate:

• INN of the company (IP) for which the payment is being transferred. the same with the checkpoint;
• 0, if the money is transferred for an individual who does not have a TIN. And in the “Code” field there should be a UIN;

In the “Payer” field, you must provide information about the representative who actually transfers the money. In the purpose of payment (field 24), you must indicate the INN and KPP of the company that actually pays from its account. Then you need to put the sign “//”, after which you need to give the name of the payer of taxes or contributions. If an individual pays, there is no need to provide a checkpoint. This is the procedure for filling out payment orders

In field 101 “Payer status” you must provide the status of the person for whom the money is transferred to the budget.