How to correctly fill out payment orders in the Federal Tax Service. In no time: how to draw up a payment order to pay penalties and fines Payment order to the Pension Fund sample filling

Let's consider the procedure for filling out the details of a payment order in the Pension Fund since 2016.

You must enter the code “08”, since the company is the payer of insurance premiums. If you enter the code “01”, the payment may fall into the unknown and will have to be clarified.

In field 21 “Payment order” you need to set the value to “5”. Thirdly, banks write off insurance premiums on behalf of the Pension Fund (Article 855 of the Civil Code of the Russian Federation). That is, by collection. If the company pays the fees itself, then this is the 5th stage.

In field 22 “Code” you must put “0” if the company transfers the current payment. If these are on-demand payments, then a 20-digit number. It must be required by the fund. If there is no number, then set the value “0”.

Field 110 “Payment type” leave blank. As of March 28, the rules for filling out payment slips have changed. Previously it was necessary to enter "0", but now this field can be left blank. The basis is the instruction of the Central Bank of the Russian Federation dated November 6, 2015 No. 3844-U.

In field 109 “Document date” put “0” (clause 5 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). If you enter the RSV-1 reporting date in this field, the bank can return the payment without execution. In this case, the order will need to be redone.

In field 108 “Document number” no You must set the value to “0” (clause 5 of Appendix 4 to Order No. 107n). It is risky to write a claim number, as when transferring taxes. The fact is that the bank may require you to redo the payment.

In field 107 “Tax period” set the value to "0". Some people get confused and set the period for which the company pays contributions. But this is not true. The requirements for filling out field 107 are set out in paragraph 5 of Appendix 4 to Order No. 107n.

In field 106 “Basis of payment” you must write"0". If the company writes down other values, as when transferring taxes: the value “TP” - for current payments, “ZD” - for repaying debts or “TR” - for payments on demand, the bank can return the payment.

In field 105 “OKTMO code” fill in the new OKTMO code. For municipalities, codes consist of 8 characters, for settlements of 11. You can check the correct code in your Pension Fund office.

In field 104 “KBK”, employers write a single BCC for contributions - 392 1 02 02010 06 1000 160. When transferring penalties, the code will be different. Don’t forget to put the value 2100 in 14-17 digits of the BCC.

Sample payment order to the Pension Fund in 2016 for companies

Filling out a payment order to the Pension Fund in 2016 for individual entrepreneurs

Insurance premiums for income exceeding 300,000 rubles per billing period must be paid to the Pension Fund no later than April 1 of the year following the previous year. That is, no later than April 1, 2016 (Part 2 of Article 16 of the Federal Law of July 24, 2009 No. 212-FZ). Entrepreneurs transfer fixed insurance contributions to the Pension Fund for the year no later than December 31 of the current calendar year.

Since 2016, entrepreneurs must fill out a payment order to the Pension Fund according to the same rules as companies. There are differences in filling out fields 8, 101 and 104.

In field 8 “Payer” the entrepreneur fills out the last name, first name, patronymic and in brackets - “IP”, as well as the registration address at the place of residence. If there is no place of residence, then the address at the place of residence. Before and after the address information you must put a “//” sign.

In field 101 “Payer status” When paying contributions for yourself, an entrepreneur can enter one of two codes: 08 or 24. There is no consensus among the funds as to which code is correct. The payment will reach the fund, so there will be no error in any case.

In field 104 "KBK" it is necessary to write new codes that have been in effect since 2016. When paying contributions to the Pension Fund at the rate of 26% (contributions for yourself), you need to write the code - 392 1 02 02140 06 1100 160, at the rate of 1% for income over 300 thousand rubles - 392 1 02 02140 06 1200 160.

Sample payment order to the Pension Fund in 2016 for individual entrepreneurs (fixed contributions)

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.

Payment order or payment order 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.

Sample payment slip

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).

You can calculate all contributions and prepare payment slips. The first month is free.

Any insurance premiums, unlike taxes, are never rounded.

Let us remind you that since 2015, to pay an additional 1%, a different BCC has been used that is different from the fixed insurance premium. And for 2017-2018 they are completely different - see them below.

Fixed Pension Fund

Purpose of payment: Insurance contributions for compulsory pension insurance in a fixed amount on 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 (insurance fixed contribution of an individual entrepreneur) in the Business Pack.

Pension Fund over 300 tr.

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

Payer status:

TIN, KPP and OKTMO should not start from scratch.

Attention! Since 2017, the new KBK and the new recipient of contributions are not the Pension Fund of Russia but the Federal Tax Service. You can find out the details of your Federal Tax Service.

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)

Medical insurance FFOMS

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 (since 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.

Fig. Sample of filling out a payment order (Medical insurance FFOMS IP) in Business Pack.

Attention! Since 2017, the new KBK and the new recipient of contributions are not the Pension Fund of Russia but the Federal Tax Service. You can find out the details of your Federal Tax Service.

KBK insurance premium for individual entrepreneurs

All payments

See the full list of payment orders.

In this article we will look at a payment order to the Pension Fund. Let's learn about the rules for filling out an order. Let's look at common mistakes.

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

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

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

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

Errors in payment orders (critical and non-critical)

Incorrectly filled in data in the payment document, which will lead to the payment being declared unpaid (there will be a fine and penalty):

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

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

• incorrect checkpoint of the recipient;
• The recipient's TIN is incorrect.

Deadlines for payment of insurance premiums on payment orders to the Pension Fund of Russia

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

Payer status in payment order for insurance premiums

The issue of the status number of who pays the insurance premium remained unresolved for a long time. The Tax Inspectorate argued that the only correct option for filling out field 101 for an employer making contributions for employees is status “14”. Many accountants of organizations and entrepreneurs continued to enter the numbers “08”, indicating the status of the payer transferring contributions to the budget of the Russian Federation. And bank employees, in turn, did not accept payment documents, either with the first or second status. At the moment, the problem has been resolved; for the information of insurance premium payers, the correct status would be “01”, i.e. status of the payer-legal entity. From January 1, 2017 when making payments to funds, statuses “09”, “10”, “11”, “12”, “13” are intended for entrepreneurs, notaries, lawyers, farmers and individuals, respectively.

Payee in a payment order for insurance premiums

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

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

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

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

OKTMO in the payment order to the Pension Fund of Russia

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

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

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

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

Current BCCs for payment of insurance premiums, penalties and fines to the Pension Fund of Russia

When specifying the BCC, you need to be extremely careful, because if they are indicated incorrectly, the contribution will not be considered paid. Here you need to consider the following points:

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

• For contributions for December 2016 a special BCC applies (and it doesn’t matter if the payment is made later than January 1, 2017);

• For the payment of penalties and fines for late payments, the Pension Fund also provides separate codes for the period 2016 and 2017;

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

This table outlines the costs for different payment purposes.

Filling out a payment order to the Pension Fund

The fields are not filled in; they are needed for bank employee records.

The document number is entered in the field.

The field is intended to indicate the day the payment order was issued in the format DD.MM.YY.

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

• [By mail], if the document is sent through a post office;
• [Urgent] if the contribution needs to be taken into account as soon as possible;
• [Electronically], if the money will be transferred by electronic payment;
• [___] if you pay in person.

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

The field must contain the amount paid in words and in numbers.

In the place of the document that we have designated, you provide information about your company:

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

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

• bank of your Federal Tax Service (name, BIC);
• name of the Federal Tax Service, No. of its account.

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

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

The area will contain:

• OKTMO,
• Basis of payment:

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

• Payment period:

1. MS.01.2017 (if payment is made for the month);
2. KV.01.2017 (for additional payments according to “clarifications”);
3. GD.00.2016 (for additional payments according to “clarifications” and at the request of the Federal Tax Service for conducting an inspection).

• Document No. -<0>. If funds are transferred according to “clarification” or at the request of the tax office, we will write down the number of the calculation or decision of the Federal Tax Service.
• Date of paper, set<0>or the date of submission of the updated calculation (the date of the decision of the Federal Tax Service).

Field -<Назначение платежа>. The line must contain information that the contribution is made to the Pension Fund for period N.

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

Sample of filling out a payment order to the Pension Fund for periods starting from 2017

Joint Stock Company “Alfa” belongs to the Federal Tax Service Inspectorate No. 8 for Moscow. Based on the results of work for January 2017. the company paid insurance premiums to the Pension Fund in the amount of two hundred thousand rubles. The payment order will look like this:

Sample of filling out a payment order to the Pension Fund for periods before 2017

Let’s use the previous example, only now let’s imagine that in April 2017, Alfa JSC discovered an error in calculating the amounts of insurance premiums for 2016. After filling out the updated calculation, it became clear that the debt to the Pension Fund was equal to 6,554 rubles. In this case, the payment document will look like this:

The main difficulties when filling out a payment order at the Pension Fund of Russia

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

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

• fields for entering information about the payee(check the correct details of your Federal Tax Service office);

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

Filling out a payment order to the Pension Fund online on the Federal Tax Service website

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

Step 2: Enter your tax code, click “next”.

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

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

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

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

Step 8: Basis of payment – ​​“TP”, “next”.

Step 9: Select the billing period, “next”.

Step 10: Provide the date on which the dues settlement was signed. If the day is unknown, simply click “next”.

Step 11: The order of payment is “5”, “next”.

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

Legislative acts on the topic of payment order to the Pension Fund of Russia

This table lists the regulations.

Common mistakes

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

What does a sample payment order for payment of pension contributions for employees in 2017 look like? Which BCCs should I indicate in the payment order? What code should I indicate in the “payer status” field when transferring insurance premiums? You will find answers to these questions and a sample payment slip for the payment of pension contributions in 2017 in favor of the Federal Tax Service in this article.

Payment of contributions in 2017

Since January 1, 2017, contributions to compulsory pension insurance are controlled by the Federal Tax Service of Russia. In this regard, pension insurance contributions must be paid according to the rules provided for by the Tax Code of the Russian Federation. Pension insurance contributions in 2017 should be paid in separate payment orders. We will explain what to pay attention to and focus on those fields that may cause difficulties.

Field 101: payer status

In field 101, when paying pension insurance contributions, you must indicate the status of the organization or individual entrepreneur that transfers the contributions. In field 101 of the payment order for pension insurance contributions in 2017 for employees of organizations and individual entrepreneurs, the Federal Tax Service recommends entering code 01.

If an individual entrepreneur transfers fixed payments for contributions to compulsory pension (medical) insurance “for himself,” then code 09 is indicated as the payer status.

Payment receiver

Please indicate the recipients' details in fields 16 "Recipient", 61 "TIN" and 103 "KPP" of the payment order. At the same time, the recipients of contributions for compulsory pension insurance in 2017 are the Federal Tax Service. Their personal accounts are opened in the territorial departments of the Federal Treasury. Therefore, in field 16 “Recipient”, indicate the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the revenue administrator: the name and number of the tax office. For example, “UFK for Moscow (Inspectorate of the Federal Tax Service of Russia No. 22 for the Moscow Region).”

KBK

In field 104, enter the 20-digit BCC of the payment. The correct BCC will mean that it is pension insurance contributions that are paid. In the table we summarize the BCCs that must be used in 2017 when paying pension insurance contributions, penalties and fines for this type of contribution.

Purpose of payment

In field 24 “Purpose of payment” when paying pension contributions, indicate additional information related to the transfer of funds to the budget. In our case, it is enough to mark “Insurance contributions for compulsory pension insurance” and indicate the month for which the payment is made.

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

KBK when paying penalties to the Pension Fund

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

Keep in mind that the BCC is a very important element of the payment order. If, for example, in field 24 of the payment order (“Purpose of payment”) you indicate that you are paying a fine, but make a mistake in the KBK, then your money will not arrive as intended - the payment will have to be clarified. True, if, for example, you planned to pay penalties on pension contributions, but indicated the BCC intended for paying penalties on medical insurance contributions (or vice versa), then, despite the fact that the administrator of all these contributions is the Pension Fund, the payment will not be credited at all - fines will have to be paid again, and those erroneously listed will have to be returned from the budget.