Sample payment order for contributions for January. Payment order for the payment of interest on personal income tax: sample. Purpose of payment in the payment for insurance premiums

In reference information, we place samples of filling in payment orders for taxes. By analogy, you can easily fill out payment orders or check the correctness of filling in for your company or individual entrepreneur.

NOTE! In order to get the details of the tax office specifically for your company, just follow the link https://service.nalog.ru/addrno.do and enter the company registration address. For the correct filling of the payment order, you will also need the PAYMENT DETAILS of the tax office.

A sample of filling out a payment order for personal income tax for 2018. Income tax individuals With wages employees.

A sample of filling out a payment order for Insurance premiums for mandatory pension insurance(OPS). Insurance premiums for the OPS, calculated from the wages of employees.

A sample of filling out a payment order for Insurance premiums for mandatory health insurance(FFOMS). Insurance contributions to the FFOMS, calculated from the salaries of employees.

A sample of filling out a payment order to the Social Insurance Fund (FSS). Insurance contributions to the FSS, calculated from the wages of employees.

A sample of filling out a payment order for contributions to the social insurance fund against accidents and occupational diseases (FSS from the National Assembly and PZ). Insurance contributions to the FSS from the National Assembly and the PZ, calculated from the wages of employees.

A sample of filling out a payment order for Insurance premiums for compulsory pension insurance (OPS), for the periods, expired before 01/01/2017

A sample of filling out a payment order to the Social Insurance Fund (FSS), for periods, expired before 01/01/2017

A sample of filling out a payment order to the Social Insurance Fund (FSS) for PENALTY, for the period of 2018

A sample of filling out a payment order for Insurance premiums for compulsory health insurance (FFOMS) for FINE, for the periods, expired before 01/01/2017

Since 2017 insurance premiums, with the exception of contributions "for injuries", are paid to the IFTS. In this regard, the number of questions regarding the procedure for filling out payment orders for the payment of contributions has increased.

Payment order: insurance premiums in 2017 to the IFTS

What changes did the payment order for insurance premiums undergo in 2017? Firstly, the payee has changed - now it is not off-budget fund, a tax office.

Second, approved new CSCs on insurance premiums. Moreover, when paying contributions for periods that have expired before 01/01/2017, you need to use one CCC, and for periods starting from 01/01/2017 - others. You can find the current CCC on insurance premiums at.

Thirdly, bank details have changed in some regions. So, from 02/06/2017, the details for transferring taxes and contributions in Moscow and the Moscow Region have changed (Letter of the Federal Tax Service dated 07.11.16 No. ZN-4-1 / 21026, Information of the Federal Tax Service).

Filling in the fields of the payment order for insurance premiums in the IFTS

In the fields of payment orders for the payment of insurance premiums to the IFTS, the following information is indicated:

Insurance premiums-2017: sample payment order

You can also find a sample payment order for "injury" contributions in ours.

When a company fails to pay taxes on time, it has to pay penalties. To pay them, issue a separate payment order for penalties in 2017. A sample will help you make a document faster.

Check the details in the payment order

AT payment order for penalties in 2017 (sample at the end of the article) put the same status of the payer and details of the recipient as in the tax payment. Payment order for the payment of penalties differs from the tax payment:

• BCF value.
• basis for payment. In the payment for penalties, ZD is indicated - voluntary repayment of debt. TP - payment of interest on demand. AP - payment of penalties under the act of verification.
• indicating tax period. If the company voluntarily pays penalties, and according to the act of verification, then zero is set. If required, TP is indicated. If a company pays interest for a particular month, then payment order for penalties in 2017 set the period - MS.07.2017.
• indicating the number and date of the document. If the company voluntarily pays penalties, then set the details "Document number" and "Document date" to zero. If on request, then the number of the request or decision on attraction is put in the document number. The sign "No" is not put. In the date of the document, TR is put, if on demand, AP, if by decision to attract.

Since 2015, field 110 "Payment type" has not been filled in. This field is left blank. You can determine the purpose of the payment by the CCC.

Payment order for me in 2017 for contributions

If the company pays interest on contributions voluntarily, then put the value zero in the fields (paragraphs 5, 6 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n):

• "Base of payment";
• "Taxable period";
• "Document Number";
• "Document Date"

When issuing a payment order for penalties in 2017, upon request, indicate in the purpose of payment the details of the request and the verification report.

Penalties are calculated according to the formula:

amount quantity bid

Penalty amount = unpaid x days x Central Bank refinancing

on time tax delinquency 300

Enter the BCC corresponding to the unpaid tax

If the tax deadline is missed, the company will have to pay penalties. To do this, you will need to draw up a payment order for penalties in 2020. The sample we have provided for you will help you get it right.

Step 1: determine the amount of penalties

Before compiling payment order for penalties in 2020, sample which is presented below, the organization must determine the amount of penalties.

SP \u003d H x Kd x 1/300 x SR,

where joint venture- the amount of penalties;

H- the amount of unpaid tax on time;

cd- the number of days of delay;

SR- the refinancing rate in effect during the delay period.

In this case, the number of days of delay is counted from the day following the day when the tax should have been transferred to the budget. And ends with the actual payment of the arrears.

If the arrears arose after October 1, 2017 and later, in particular, in 2020, then for the first 30 days of delay, penalties are calculated according to the above formula. And for the next (31st day and beyond), instead of a coefficient of 1/300, an increased one is taken - 1/150.

For example, on February 6, a company paid a salary for January 2020. And personal income tax from her in the amount of 25,800 rubles. paid to the budget only on February 27. The delay is 20 days. Since it was necessary to transfer the tax to the budget the next day after the payment of wages (clause 6 of article 226 of the Tax Code of the Russian Federation).

The refinancing rate these days was 10%. Thus, the amount of penalties will be 172 rubles. (25,800 rubles x 20 days x 1/300 x 10%).

Step 2: fill out a payment order for penalties

To fill out a payment order for penalties in 2020, some details can be taken from the tax payment order. The following data will be the same:

• payer status (field 101);
• name of the organization, its TIN and KPP (fields 8, 60 and 102);
• bank details of the organization (fields 10, 9, 11 and 12);
• name of the recipient, his TIN and KPP (fields 16, 61 and 103);
• recipient's bank details (fields 13, 14, 15 and 17);
• order of payment (field 21);
• OKTMO (field 105).

Now let's talk about those details that differ.

KBK (field 104). The CCC for the tax and the CCC for penalties for this tax are similar. Only the code of the subtype of income differs (14 - 17 digits of the CCC). For tax, this is 1000, and for penalties - 2100. For example, CBC for payment of personal income tax tax agent – 182 101 02010 01 1000 110, and the CBC for paying interest on personal income tax - 182 101 02010 01 2100 110.

Reason for payment (field 106). Paying the tax, the company will put the TP in this field. When paying interest, it will have one of the following values:

• ZD - upon voluntary payment of penalties;
• TR - when paying penalties at the request of the Federal Tax Service;
• AP - when paying penalties under the act of verification.

Tax period (field 107). When paying penalties of one's own free will (the basis of the AP), 0 is indicated in field 107. The same should be done if the penalties are paid off under the act of verification (the basis of the AP). If penalties are listed for a specific period, then it should be reflected in field 107. So, when paying penalties for January 2020, MS.01.2020 must be put in field 107. When penalties are transferred at the request of the Federal Tax Service Inspectorate (TR basis), the period from the requirement is entered in field 107.

Number and date of the document (fields 108 and 109). In case of self-payment of penalties, zeros are recorded in these fields. If the fines are transferred on a compulsory basis, then field 108 indicates the number of the claim or decision on bringing to responsibility. And in field 109 the date of the request or decision to attract is entered.

All that we have said above concerns payments for tax penalties. Payment order for penalties in 2020 for insurance premiums will be slightly different. When paying interest on contributions, zeros are entered in fields 106 “Reason for payment”, 107 “Tax period”, 108 “Document number” and 109 “Document date”. If the payment order is issued in accordance with the requirement or act, then the details of these documents should be given in the purpose of payment.

Also keep in mind that in 2020 the CBC was updated for penalties (and fines) for pension insurance premiums accrued under the additional tariff. Specified codes vary depending on the results of a special assessment of working conditions.

New instructions from officials on codes in payments

The Ministry of Finance and the Central Bank issued new instructions for filling out payments. The experts of the magazine "Salary" analyzed the recommendations of officials.

In the article: how to pay contributions for compulsory health insurance. To do this, you will need a payment order in the FFOMS in 2017. A sample with tips will save you from mistakes, and the payment will definitely reach the budget.

Fresh amendments to the Tax Code of the Russian Federation in terms of insurance premiums change the rules for payment. From 2017, policyholders will pay and report to the Federal Tax Service. Consider the procedure for filling out a payment order in the FFOMS in 2017 (sample), which from 2017 each insured will need to draw up.

Payment order in FFOMS in 2017: what is changing

Sample payment order in FFOMS in 2017 complete according to the new rules. Amendments have been made to the Tax Code of the Russian Federation (Law No. 243-FZ of 03.07.16), a separate chapter on insurance premiums will appear. They will be controlled by the tax authorities. It is necessary to report and transfer contributions to the IFTS at the place of registration of the payer (clauses 3, 7 of article 431 of the Tax Code of the Russian Federation).

The Ministry of Finance approved a unified reporting that will replace the calculations of RSV-1 and 4-FSS. There are also new CSC codes, according to which payers will transfer contributions to the FFOMS in 2017. Let's say right away that the name "payment order to the FFOMS" in 2017 is not entirely relevant, since now companies transfer contributions to compulsory medical insurance not to the FFOMS, but to the Federal Tax Service. But this name is familiar to accountants, so we will use both options in the article.

Cheat sheet: from which payments to calculate personal income tax and contributions differently

From 2017, tax authorities will receive quarterly information from companies not only on personal income tax at the rate of 6-personal income tax, but also on insurance premiums from a single calculation. If the discrepancies in the database seem suspicious to the tax authorities, they will ask for clarification.

The lists of payments that are subject to contributions and personal income tax are similar, but not the same. Therefore, both companies and the tax authorities themselves often confuse what payments and when to charge personal income tax and contributions, and when not.

In order to prevent mistakes and reduce your time for processing explanations, we have prepared a visual cheat sheet on payments in the article. It will help you not to get confused and quickly explain to the auditors from what payments and why the company paid personal income tax and contributions or not. The "+" sign means that the payment is subject to personal income tax or contributions, and "-" - no. The +/- sign means that the question cannot be answered unambiguously. To read the article, confirm to the journal or

New lines of payment order in FFOMS in 2017: sample

There are charts in payment order to the FFOMS in 2017 (sample below), which will need to be refilled. In line 16, the payer had to register the UFK for the corresponding region of the Russian Federation, and add the PFR or FSS branch in brackets. Now the contributions go to the Federal Tax Service, so in brackets you need to add the territorial tax authority(this can be seen in our sample).

Lines 106 - 109 were not filled in (0 was indicated), now in column 106 indicate the basis for payment. This is a double letter code: for the current payment (contribution) - TP, if the debt is repaid (voluntarily), then - ZD. When contributions are transferred on demand, put - TR, and if according to the verification act - AP. Fields 108 and 109 are filled in if the relevant information is available (in our example, this is the number and date of the requirement).

In column 107 - the payment period, it also has its own numbering. Do it in this format: XX is the tax period, the designations are as follows: month - MS, quarter - KV, half a year - PL and year - GD.

YY - the number of the tax period, in a month they are from 01 to 12, in a quarter - from 01 to 04, in a half year - 01 and 02. YYYY - the year for which sum insured. Our payment in the FFOMS in 2017 (sample) clearly demonstrates this.

In field 101, reflecting the category of the payer, until 2017 they put code 08 - the payer who transfers insurance premiums. Since 2017, the status of the payer when paying contributions to the FFOMS is 14. The CBC has also completely changed, more on that below.

Convenient services for checking payments:

• How to check CBC? You will find the current CCC for any tax in our
• All changes for the chief accountant in
• How to fill out a payment without errors? Use It contains samples of all payments and tips on filling in dangerous fields.

How to make a payment in the FFOMS in 2017

Recall what will change in payment order to the FFOMS in 2017 (sample). Let us single out those payment columns that remained unchanged when making contributions to the FFOMS budget in 2017.

The column that reflects the order of payment (field 21) will not change either, indicate the code there - 5 (Article 855 of the Civil Code of the Russian Federation). Field 102 contains the KPP of the payer, the company or its separate subdivision, this information has not changed.

How to make work easier? We have developed useful services for an accountant to make your work easier and faster: VAT calculator, KBK and payment order guide, profit and personal income tax calculator, posting bank, etc. They are available to all subscribers. Pay and use :) Find out