In what order. The order of payment in the payment order has changed. Payments under writ of execution

Under the new legislation, banks will more carefully control the execution of payments according to their order. Therefore, legal entities should correctly fill in field 21, especially in cases where the funds on the company's account are not enough to make all payments.

The value of field 21 must comply with the law, otherwise the bank employee may refuse to process the document or request its replacement.

First of all, claims for the withholding of alimony and payments on writ of execution for damage caused to health or life are accepted for execution.

The second stage is provided for the recovery of benefits and wages under the writ of execution.

This also includes the transfer of monetary rewards for intellectual achievement.

The third stage is for payroll settlements, repayment of debts to funds and the budget according to the requirements of government agencies. The planned transfer of taxes and contributions by a legal entity involves not the third, but the fifth priority.

The fourth turn is for other penalties under writ of execution.

The fifth queue is provided for all other payments in the order they were received from the client to the bank.

In general, the procedure for filling out a payment order in 2016 changed little, the adopted amendments only corrected the rules for processing bank transfers.

We have collected in the table the sequence of payments in 2017.

The order of payment is the order in which money is debited from the account, the sequence with which banks execute incoming payment orders if they are put on file due to lack of money. Despite the fact that banks must monitor compliance with the order of payments, accountants also need to know the order in which money is collected. Since they need to enter the relevant information in the "payment".

In particular, field 21 is provided in the payment order to indicate the priority of payment (Appendix 1 to the Regulation of the Bank of Russia No. 383-P). Since there are currently five queues, the accountant must enter in field 21 the number from 1 to 5 (Article 855 of the Civil Code of the Russian Federation). More details about all queues (which payments are debited and to which queue) are described in the table below.

Planned (current) payments of taxes and contributions, transferred voluntarily, belong to the fifth priority. Therefore, in the payment for the transfer of current taxes and contributions, you should put the number 5 in field 21 (letter of the Ministry of Finance of Russia No. 02-03-11 / 1603).

But payments on instructions from the tax authorities, as well as instructions from the bodies controlling the payment of insurance premiums to the third stage. Therefore, when sending such payments, the number 3 must be entered in field 21.

As for the current salary, it is collected in the order of the third priority. So, in field 21 in the payment order for salary, you need to put 3.

Order of payments in 2017

The order of payment is the main attribute of the payment order. The sequence of debiting money from the current account by the bank depends on it. Consider, using specific examples and samples, how to correctly indicate this requisite in a payment order in 2019.

Reference books and sample documents will help you fill out payment orders correctly and transfer taxes and insurance premiums in a timely manner. Download for free:

The BukhSoft program automatically generates payment orders with up-to-date details. The program itself will supply the correct details of the counterparty or tax, CCC, order of payment and tax period code. Try it for free:

Download sample payment

Where they put the order of payments in the payment order in 2019

The order of payment in the payment order in 2019, as before, is indicated in field "21". The numbers from 1 to 5 show the bank in what order it should write off funds from the account of the company or individual entrepreneur.

The significance of the codes goes in descending order: “1” is the most significant payment, “5” is the least significant payment. It is important for an accountant to know this sequence. If you make a mistake, the bank may not accept the payment.

Please note: if a company or individual entrepreneur does not have enough funds in the account, they will be debited in the sequence established by Article 855 of the Civil Code of the Russian Federation.

Code of order of payment in 2019

Here are the values ​​​​of the order of payments in the payment order in 2019:

• “1” - payment for compensation for harm to life and health; transfer of alimony deducted from salary;
• “2” - payments on writ of execution of income to authors for the results of intellectual activity and income to employees of companies (salary and severance pay);
• “3” - tax payments, payments to the Social Insurance Fund and the Pension Fund of the Russian Federation in accordance with the requirements and instructions (arrears); payment of wages and other income to employees;
• “4” - other payments in accordance with executive documents;
• “5” - other transfers in calendar order (the bank first executes the document that arrived first).

Let's take a closer look in the table:

Note: the bank in which you have an open current account follows the order indicated above only if there are no funds on the account. As soon as the funds are received, the bank will write off in accordance with the significance of the payment.

If there is money in the account, the bank will debit them in order in calendar order.

Order of payment: taxes and insurance premiums

When transferring taxes, insurance premiums, paying fines and penalties on them, the order of payment in the payment order may have the values ​​“3” and “5”. The sequence "3" and "5" in payment orders determine the order of debiting when there is not enough money on the current account.

Table. Order of payment: taxes

Payment order and order of payment

The legislation provides for a standard form of payment order.

When paying taxes, contributions, customs and other payments to the budget, use the standard payment form and fill it out in accordance with the rules approved by Order of the Ministry of Finance No. 107n dated November 12, 2013.

Examples of indicating the priority of payment in a payment order

Let's look at examples of how to correctly indicate the order of payment for personal income tax, transport tax and when transferring VAT to the budget by a third party.

Example 1

The company transfers the advance payment for transport tax. Gamma LLC (Moscow, TIN 7725638945) owns a car. The vehicle is registered at the location of the branch in the city of Ramenskoye, Moscow Region. The branch is registered with the Federal Tax Service of Russia for the city of Ramenskoye.

Checkpoint of a separate division - 506987563.

The company transferred to the budget an advance payment for transport tax (KBK 18210604011021000110) for the II quarter in the amount of 964 rubles.

In field 101 "Payer status" code 01 is indicated.

In field 109 "Date of the document" - the value "0" (payment for the current period, the need to draw up a transport tax calculation of the Tax Code of the Russian Federation does not provide).

In field 107 "Tax period" KV.02.2019.

Example 2

The Gamma company employs employees and is a tax agent for personal income tax (TIN 7708123456) registered with the Inspectorate of the Federal Tax Service No. 24 for St. Petersburg).

Gamma's current account number is 40702810423659875365 at Stable Bank, c/c 30101812369875326471, BIC 044259875.

In field 101 "Status of the payer" code 02 is shown.

Example 3

The Sigma company (TIN 4656986259, KPP 465698756, registered with the IFTS No. 11 for the city of Kursk) partially paid VAT to the budget for the company Gamma (TIN 4626895647, KPP 469853687, registered with the IFTS No. 26 for the city of Kursk). Kursk).

The amount of payment is 25,400 rubles. KBK VAT - 18210301000011000110.

The accountant stated in the payment order:

- "TIN of the payer" - the number of "Gamma";

- "Payer's checkpoint" - "Gamma" code;

– “Payer” – “Sigma”;

- "Recipient" - UFK for the city of Kursk (IFTS of Russia No. 426 for the city of Kursk);

– “Purpose of payment” – “4656986259/465698756//for the Gamma company//1/3 VAT accrued based on the results of own activities for the II quarter. 2019";

– “Payer status” – code 01;

– “Document date” – the date of signing the declaration for the II quarter;

- "Tax period" - the period for which the tax is paid, - QF.02.2019.

The company regularly makes a number of payments. Some of them are mandatory. Some payments may be urgent and mandatory. The order of payments is usually determined by the organization itself. However, in some cases, the order of payments does not depend on the will of the company. And then the order of payments stipulated in the laws becomes fundamental.

What is a sequence

The organization sends a payment order to a banking institution. The bank is obliged to execute this order within 24 hours (the basis is paragraph 2 of Article 60 of the Tax Code of the Russian Federation). However, the company's account may simply not have enough money to cover all payments. In this case, the order of payments becomes relevant. It is on its basis that the bank will execute payment orders. Write-off is carried out in the manner specified in Article 855 of the Civil Code of the Russian Federation. The priority varies depending on whether payments are voluntary or compulsory.

NOTE! To establish the sequence of payments in the payment there is a separate requisite. It is placed in field number 21.

Importance of order of payments

Field No. 21 is practically not activated when the organization has enough money for all payments. The banking institution makes payments in the order in which payment orders are received. That is, in order of the calendar queue. If there is not enough money in the account, they are debited in the sequence determined by law. That is, the principle of priority becomes relevant only under certain circumstances.

The sequence of payments must be indicated in the order by the representatives of the company. The information given in field No. 21 cannot be changed by the bank. If the order is fixed incorrectly, the banking institution simply does not accept the order.

That is, to prevent problems and delays, the accountant needs to know about the order specified in the law.

Legislative rationale

From December 14, 2013, the priority is established on the basis of the Federal Law No. 345 of December 2, 2013 “On Making Adjustments to Article 855 of the Civil Code of the Russian Federation”. The sequence of payments must be specified in each order. The Regulation of the Central Bank No. 383-P of July 19, 2012 states that field No. 21 must be filled out when creating these documents:

• Payments.
• collection order.
• Requirements.
• payment order.

In field No. 21, it is not necessary to indicate the order in words. It is enough to write one number. There are 5 numbers in total, each of which indicates a certain order. Sometimes this figure is not indicated. However, this is possible only if there are appropriate instructions from the Central Bank.

NOTE! There are currently 5 sequences. Accordingly, in column No. 21 one of 5 digits is indicated. Previously, there were 6 of these designations. But the sixth priority was canceled by Federal Law No. 345 of 12/2/13.

Order of payments

Consider all the sequences and their digital designations:

The first priority payment is alimony payments. This priority is due to the need to protect family rights. Payments under the numbers 1, 2, 3, 4 can be made without the consent of the organization. This is due to the fact that payments are made on the basis of writ of execution.

Features of using codes 3 and 5

If all payments are made by the company within the specified timeframes, code 5 is written in the payment order. It is relevant for taxes of any kind: on property.

Code 3 becomes relevant when there is a demand for debt payment. For example, it can be a collection order, in which there is a priority.

IMPORTANT! If the debt was identified by the organization itself, the number 5 is indicated in the payment.

Priority under different circumstances

Under some circumstances, the accountant has difficulties regarding the indication of the priority code. Let's consider typical situations.

Insurance premiums

Since 2017, the tax authorities have been responsible for insurance premiums. Previously, it was carried by funds. But the changes in question did not change the sequence code. If a planned payment is made, code 5 is indicated. If the payment is made on the basis of a collection request, a fine is imposed, code 3 is indicated. If a third party makes a contribution for the company, code 5 is prescribed.

Penalties and fines

What to put if the tax authorities received demands regarding the payment of fines and penalties? Tax payments go through code 3. But the regulations do not say anything about penalties and fines. What to do? There is a letter from the Ministry of Finance No. 02-08-12/22232 dated May 8, 2014. It states that fines and penalties transferred on the basis of a tax order refer to code 3. If the company pays fines voluntarily, code 5 must be entered.

Account blocking payments

The account can be blocked by the decision of the tax. In this case, almost all calculations are suspended. However, some payments will continue. In particular, these are the following payments:

• Taxes paid on the basis of a collection order.
• Current payments on taxes, penalties.

Tax payment code - 3. Even if the account is blocked, the requirements with codes 1-3 are fulfilled.

Account ran out of money

The organization can send instructions to the bank for an amount that exceeds the amount in the account. It works like this: a banking institution receives an order from the company, and then checks the amount of money in the account. Is she enough to complete the task? If the money is over, the following ways of developing the situation are possible:

• Instructions with priority 5 are immediately rejected (annulled).
• Orders with a different order are placed in the queue.

Payments are made as the money arrives in the account. It must be borne in mind that the organization can at any time withdraw the payment order that is in the queue.

Order of payment of salaries to employees

Payments to employees can have a different priority. Let's consider it:

• If this is a salary payment under normal circumstances, code 3 is set. It is also relevant for payments under BiR, for vacation pay.
• If the employer has a debt to the employee, payments on it receive code 2.
• If an employee works in a company on the basis of a civil law agreement, code 5 is relevant.

Why is code 5 used in the latter case? Money paid to an employee on the basis of a civil law contract will not be considered salary. Therefore, these payments are not considered priority.

What happens if the code in the payment is incorrect

If the order is incorrect, there are two possible ways to develop the situation:

• Bank representatives ask the organization to submit a payment order with the correct data.
• Bank representatives themselves decide on the order of priority. In doing so, they rely on laws.

Whatever the order is, obligatory payments (taxes, debts to state bodies) are made in the first place.

Legislation changes every year, and 2016-2017 is no exception. Changes were also made to the rules for filling out payment orders. It is important to take this into account for accountants and other responsible persons in order to correctly draw up bank documents from the first working days of the new year.

What is changing:

1. New BCC in tax payments and insurance premiums. The payment of contributions to the PFR will be made for two different CBCs, depending on the amount of wages: contributions from the payroll up to the established value of the base - for one code, and in excess of the maximum value - for the second. The payment codes for entrepreneurs have also changed.
2. It is not required to fill in field 110 in the order.
3. Some of the innovations come into effect on March 28, 2016. They are aimed at improving the automated processing of payment documents by banks. The new version of Order No. 107n of the Ministry of Finance, which regulates the procedure for filling out a payment order, ensures that the banking program does not miss an obviously erroneous payment. So, a certain number of characters are set for the details of the payment order: for TIN - 10 or 12 digits, KPP - 9 digits, the first two characters cannot be "0", KBK - 20 digits, OKTMO - 8 or 11 digits. Added two-digit codes for paying customs duties through an ATM, terminal.
4. Also, from 01/01/2017, it is mandatory to indicate in payment orders the TIN of the KPP of the tax authority, the short name of the Federal Treasury and the short name of the tax authority administering the payment in brackets, as well as the budget classification code, the first three characters in which indicate the Federal Tax Service.

Order of payment in the payment order 2016-2017

Under the new legislation, banks will more carefully control the execution of payments according to their order. Therefore, legal entities should correctly fill in field 21, especially in cases where the funds on the company's account are not enough to make all payments. The value of field 21 must comply with the law, otherwise the bank employee may refuse to process the document or request its replacement.

First of all, claims for the withholding of alimony and payments on writ of execution for damage caused to health or life are accepted for execution.

The second stage is provided for the recovery of benefits and wages under the writ of execution. This also includes the transfer of monetary rewards for intellectual achievement.

The third stage is for payroll settlements, repayment of debts to funds and the budget according to the requirements of government agencies. The planned transfer of taxes and contributions by a legal entity involves not the third, but the fifth priority.

The fourth turn is for other penalties under writ of execution.

The fifth queue is provided for all other payments in the order they were received from the client to the bank.

In general, the procedure for filling out a payment order in 2016 changed little, the adopted amendments only corrected the rules for processing bank transfers.

The order of payment is the sequence in which money is debited from the account from which banks execute incoming payment orders. For information on the order of payment in 2019, read the article.

When does the priority of payment apply in 2019

The priority is applied to payments that are put on a special card file due to the fact that there is not enough money in the company's account. It is used by banks, but accounting is responsible for creating payments. And in field 21 of the payment order, the sequence is indicated.

How many lines will there be in 2019

There are five lines for 2019. Accordingly, the accountant enters a specific number in field 21 of the payment order - from 1 to 5. Most often, in the payment order in 2019, they use the order of payment 5 and the order of payment 3. With code 3 they transfer salaries, and with code 5 they send most taxes to the budget, for example , personal income tax and insurance premiums

Talitsa. Order of payment in the payment order in 2019

What's Included in Each Queue

Queues 1 to 3 include a closed list of possible grounds for debiting funds. The last two lines - the fourth and fifth - with open lists.

The claims of each successive queue are satisfied only after the claims of the previous queue have been completely repaid.

If there are several payments for execution within one queue, then they are repaid in the order of the calendar order of receipt of documents.

When for taxes and contributions you need to choose queue 5, and when 3

If the company conscientiously fulfills all its obligations for mandatory payments, then the main code when filling out payments to the state treasury will be code 5.

Code 3 occurs if the controllers have issued a demand to the company for the payment of arrears. That is, when tax or contributions are paid forcibly. Then repay the amount of the debt by payment, in which in field 21 indicate the number 3.

If you identified the arrears on your own and have not yet received any demand for its repayment, indicate the value “5” in the payments.

In other words, if there are not enough funds in the account, the requirements of the IFTS for repayment of arrears (payment of fines, penalties) will be a priority. And then there will be requests from the payer company itself to transfer the current mandatory amounts or pay off its own debt.

For personal income tax paid by a company (IP) in the status of a tax agent, no special procedure is provided. There will be queue 5 if “income” is translated voluntarily, albeit belatedly. Queue 3 - in the case when the payment is already a requirement of the auditors.

What code to put for a salary: it is mentioned in both the 2nd and 3rd queues

As a general rule, code 3 is used for the current salary. Apply the same order to temporary disability benefits and maternity benefits. That is, to all the usual payroll calculations with persons working under an employment contract (contract).

When there is a delay in the payment of labor income to employees and, as a result, the debt is repaid on the basis of a writ of execution, then one should turn to priority 2.

Attention: when paying for a civil law contract with an individual, the fifth line is placed.

How not to get confused with the writ of execution 2019

In a situation where you have a writ of execution in your hands, it all depends on the type of payment.

The first stage is for writ of execution for compensation for harm caused to life (health), as well as alimony claims.

The second stage: executive documents for the payment of severance pay upon dismissal, as well as a salary by a court decision and rewards awarded to the authors of the results of intellectual activity.

The fourth stage: other writ of execution (here, as we noted earlier, the list, it turns out, is open).

Let's suppose that a writ of execution for the recovery of alimony and a writ of execution for the recovery of amounts in repayment of an unpaid loan are submitted to the accounting department. In the payment orders filled out according to these two documents, in field 21 “Priority of payment”, the accountant put down the code “1” and the code “4”, respectively.

What happens if the accountant entered the wrong value in field 21

If the accountant made a mistake and chose the wrong one or chose the right one, but simply incorrectly indicated the order of payment, bankers are required to skip such a payment order (letter of the Ministry of Finance of Russia dated 04.10.2017 No. 05-07-06 / 64623).

The fact is that in the Regulations on the rules for making settlements in the Russian Federation there is no prohibition on the execution of an order with an error in the "Priority of payment" field. As a reminder, the Rules No. 383-P were approved by the Bank of Russia on June 19, 2012. Therefore, credit institutions are not entitled to return orders to their customers with an error in field 21. The bank does not even have the right to ask you to clarify the payment, that is, correct the payment order.

If you have disputes with the bank regarding the correction of field 21, in the above letter, officials suggest contacting the Bank of Russia for clarification.