Payment order. Step by step instructions for filling. Four changes in payments for personal income tax and contributions Do I need to use cash registers now for non-cash payments with individuals

Here is a payment order with a breakdown of the fields from 2017. This will allow you to deal with all the details that are in the payment.

At the top of the payment indicate its number (field 3) and the date on which the document was drawn up (field 4).

Information about the payer

B after 101 reflect the status of the payer. It could be:

• 01 - for companies paying taxes;
• 02 - for tax agents;
• 08 - when paying contributions for injuries;
• 09 - for IP;
• 14 - for policyholders (on contributions to pension, social and medical insurance);
• 22 - for a member of a consolidated group of taxpayers.

Company details are filled in the following order:

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

Payment details

Companies and entrepreneurs transfer each tax, an advance payment on it or an insurance premium to the budget by a separate payment order - according to the details of the IFTS or fund to which they report. In this case, field 15 (the number of the corresponding bank account) is not filled in in this case. Details of the IFTS or fund:

• TIN (field 61);
• Checkpoint (field 103);
• the name after the name of the subject of the Russian Federation in which the tax or contribution is paid, for example, “UFK for the city of Moscow (IFTS No. 77 for the city of Moscow) (field 16);
• name and BIC of the bank, account number (fields 13, 14, 17).

In the payment, the accountant needs to fill in the details of the amount that is transferred to the budget.

Payment details:

• order of payment - in numbers from 1 to 5 (field 21);
• purpose of payment (field 24);
• payment amount - in words and numbers (fields 6 and 7);
• payment code (0 or UIN specified in the inspectors' request) (field 22).

UIN is indicated in the payment order if the tax or fine is paid according to the requirement set by the tax authorities. It consists of 20 or 25 characters that are not both zeros. But if the payment is made without documents containing this identifier (for example, an advance or current tax payment based on a calculation), then one zero is put in the payment order details.

The payment order also reflects the number of the document on the basis of which the money is transferred (field 108). Document number for current payments - 0. Also put 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.

The basis of payment (field 106) is fixed in two capital letters:

• TP - current tax payments;
• ZD - arrears;
• TR - arrears at the request of inspectors;
• AP - arrears on the basis of an inspection report before the IFTS issues a claim.

The tax period (field 107) is reflected in the payment order in the XX.YY.YYYY format:

XX - frequency of tax payment:

• monthly payment - MS;
• quarterly payment - KV;
• semi-annual payment - PL;
• annual payment - GD.

YY is the number of the period for which the tax is paid:

• month number - from 01 to 12;
• quarter number - from 01 to 04;
• half-year number - 01 or 02;
• when paying tax once a year - 00.

YYYY is the year for which the tax is paid.

For example, a company pays VAT for the 1st quarter of 2017;

However, all these legends remain legends without evidence. There is only a small confirmation of the origin of these legends - in 1960, during excavations in northern Newfoundland in the town of L'Anse-o-Meadows, the remains of the Norse dwellings of this distant time were discovered. Currently, this territory belongs to the Canadian province of Newfoundland and Labrador. Although the Vikings explored the territory of North America long before the travels of Christopher Columbus is considered a definitively proven fact, the exact place of their settlement is still the subject of scientific dispute.

The first visits to America by Europeans did not have an impact on the life of the indigenous population - the Indians.

From October 2, the rules change filling out payment orders. The main change is the new rules for filling in the field "101" - the status of the payer. This is stated in the order of the Ministry of Finance of Russia dated April 5, 2017 N 58n. The rules have been updated with new details:

. "27" - credit institutions (branches of credit institutions) that issued an order to transfer funds transferred from the budget system of the Russian Federation that were not credited to the recipient and are subject to return to the budget system of the Russian Federation;

. "28" - a participant in foreign economic activity - the recipient of an international postal item.

Two new values ​​have been added for customs payments in requisite "106": "PD" - passenger customs declaration; "KV" - the receipt of the recipient of the international postal item.

The new rules for filling out a payment order do not apply to all payers, but only to credit organizations, branches of the Russian Post, as well as companies receiving international mail poisoning. All other payers must fill in the field code "101" in the usual way.

More on the topic

The ConsultantPlus will help you fill out the payment forms easily and without errors: use the Typical situation “How to fill out a payment order for taxes and insurance premiums?”

From October 2, 2017, the next changes in the procedure for filling out payment orders came into force. See what has changed, how to fill in the "101" field after October 2. Download samples of filling out payment forms, taking into account the amendments.

What has changed in payment orders since October 2, 2017

The changes are due to the order of the Ministry of Finance of Russia dated April 5, 2017 No. 58n. Some of the amendments entered into force on April 25, 2017, the rest come into force on October 2, 2017.

The main change is the new rules for filling in the "101" field. About what codes to put when transferring taxes in 2017, we will describe below and give samples of payment orders.

What new statuses appeared in the field "101"

From October 2, 2017, new rules for filling out payment orders came into force, new codes appeared that must be entered in the "101" field - the status of the payer.

Look at the sample payment order to understand where this field is located. Below, download a sample payment order with a breakdown of the fields.

New statuses

From 02.10.2017, two new payer statuses are added:

• "27" - credit institutions (branches of credit institutions) that issued an order for the transfer of funds transferred from the budget system of the Russian Federation that were not credited to the recipient and are subject to return to the budget system of the Russian Federation;
• "28" - a participant in foreign economic activity - the recipient of an international postal item.

Statuses in field 101 that have changed

Changes have also been made to two other payer statuses, which are indicated in the "101" field - status "03" and "06". See in the table how the content of these statuses has changed.

Who was affected by the changes from October 2, 2017

The new rules for filling out a payment order from October 2, 2017 do not apply to all payers. Changes apply to:

• Credit organizations;
• Branches of the Russian Post;
• Companies receiving international mail poisoning.

All other payers continue to fill in the field code "101" in the usual way.

Important! The field code "101" for the payment of taxes, contributions and fees from 02.10.2017 will not change.

How to fill out a tax payment form after 02.10.2017

Since the status of the payer for paying taxes and contributions has not changed since October 2, the accountant fills out payment orders in the usual manner.

Recall the codes that companies need to use to pay taxes and contributions:

01 - payment of taxes, insurance premiums, fees by a legal entity;

02 - performance of duties by a tax agent;

09 - payment of taxes, insurance premiums, IP fees.

View a sample payment order for VAT payment - by a taxpayer organization

See an example of a payment order in the performance of the duties of a tax agent

View a sample payment order when paying VAT - by an IP taxpayer

What payer statuses are used in 2017

We have compiled a convenient table of payer statuses for the field "101" of the payment order, which are used after 02.10.2017.

In 2017, changes were again introduced to the execution and preparation of payment documents for the transfer of taxes and insurance premiums. Below are the rules for filling in the fields new payment order- payments - for the transfer of personal income tax, UTII, USN and insurance premiums to the Federal Tax Service of the Russian Federation and the FSS - social insurance. As well as the use of cash registers in non-cash payments.

NEW PAYMENT ORDER - PAYMENT in 2019

When paying taxes and insurance premiums to the budget, use standard payment forms. The form and fields of the payment order, the numbers and names of its fields are given in Appendix 3 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P.

What kind of budget item should be filled in the payment? The rules for filling out new payment orders in 2019 when transferring taxes to the budget were approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. These rules apply to everyone who transfers payments to the budget system of the Russian Federation:

• payers of taxes, fees and insurance premiums;
• tax agents;
• payers of customs and other payments to the budget.

A cash desk is required for all non-cash payments

We have changed the requirement for which calculation methods it is necessary to use CCP. The concept of "cashless payment procedure" appeared in the law. Prior to the amendments, it required the use of cash registers only for cash settlements and non-cash payments using electronic means of payment (ESP). The definition of ESP is in the Law of June 27, 2011 No. 161-FZ “On the National Payment System”. This is for example:

• bank card;
• any electronic wallets;
• online banking, etc.

CCP for non-cash payments: what has changed

Cash registers are used when accepting or paying out funds using cash and (or) electronic means of payment for goods sold, work performed, services rendered ...

It became

Cash registers are used when accepting (receiving) and paying out cash and (or) non-cash for goods, works, services ...

From July 3, 2018, the law requires the use of cash registers for any method of non-cash payment. For example, when paying by receipt or payment order through a bank. But in addition, checks will need to be punched only from July 1, 2019. Non-cash payments, except for electronic means, were exempted from cash registers until July 1, 2019 (clause 4, article 4 of Law No. 192-FZ of July 3, 2018).

Is it necessary now to use cash registers for non-cash payments with individuals?

Yes need. From July 1, 2018, it is necessary to apply CCP, but only for settlements using electronic means of payment. For example, when paying through electronic wallets and online banking. For new non-cash payment methods, there is a delay until July 1, 2019. That is, when paying receipts and payment orders through an operator in a bank, CCP will need to be applied only from July 1, 2019. This follows from paragraph 1 of Article 1.2, paragraph 21 of Article 1.1 of the Law of May 22, 2003 No. 54-FZ, paragraph 4 of Article 4 of the Law of July 3, 2018 No. 192-FZ.

Is it required to use CCP for non-cash settlements with organizations and individual entrepreneurs?

No, for non-cash settlements with organizations and individual entrepreneurs, it is not necessary to use CCP in principle. An exception is settlements with the presentation of an electronic means of payment. For example, when paying with a card. If settlements go through the "Client-Bank" system, then CCP is not required. This is a non-cash payment without presenting an electronic means of payment. This is stated in the Law of May 22, 2003 No. 54-FZ.

From June 2018 new rules for cashless payments

These changes apply to all organizations and entrepreneurs.

From June 1, 2018, the rules for cashless payments are changed (Law No. 212-FZ of July 26, 2017). Previously, the bank could ask the client to clarify the payment order. The bank declined the payment only if the customer did not respond. Now, after the bank has accepted the payment order, it must:

• make sure that the payer has the right to dispose of the money;
• check whether the payment card meets the established requirements;
• find out if there is enough money in the account for the payment;
• perform other procedures according to bank instructions.

According to the new rules, the bank cannot ask the client to clarify the content of the payment order. This means that from June 1, 2018, the bank has the formal right to refuse due to any error in the payment (). The error can be corrected only if there is an internal bank instruction that allows you to ask the client for clarification. For late payment due to inaccuracies in the payment, counterparties will have to pay a penalty or legal interest, and the IFTS - penalties.

New rules for filling out payment orders for personal income tax from August 1, 2016

In field 110, when transferring taxes from 2015, it will not be necessary to fill in field “110” to indicate the type of payment in it (penalties, interest, fines, debts). The type of payment tax authorities and funds can identify by BCC.

The amount of the payment in words field 6 is indicated only in paper payments, in the electronic version the amount is not written in words.

In field 21 " " you need to write the number 5, and before it was 3.

Note: Changes made to. The bank should not refuse to accept a paper payment order if the “Priority of payment” requisite is incorrectly filled in it. If your servicing bank refused to execute the payment for this reason, you can report this to the Central Bank. (Letter of the Ministry of Finance dated 04.10.2017 No. 05-09-06/64623)

In field 22 of the "Code" variable of the funds transfer instruction, a unique accrual identifier UIN is indicated.
Instead of UIN, the value 0 is written if you transfer the payment on your own, and not on demand.

The requirement to fill in the "Code" requisite applies to funds transfer instructions, the forms of which are established by Bank of Russia Regulation No. 383-P.

Note: . It was clarified what value of UIN to put to the CODE attribute in field 22 of the payment order.

Payment of taxes for third parties: how to fill out a payment order

From November 30, 2016, it became possible to transfer taxes to the budget for another person (both legal and natural). The FTS said.

Legal entities can transfer taxes from their account for other organizations, and managers have the right to pay off the tax liabilities of the company at their own expense. This is also true for fees, penalties, fines, insurance premiums and applies to fee payers, tax agents and the responsible member of the consolidated group of taxpayers.

Note: The Federal Tax Service of Russia, in a letter dated January 25, 2018 No. ЗН-3-22 /, told how in such cases it is necessary to fill in the fields "TIN", "KPP" and "Payer" of payment documents.

In filling in the payment field 24 " Purpose of payment» additional information related to the transfer of funds to the budget and extra-budgetary funds is indicated.

For example, when paying insurance premiums, in this field you can indicate the short name of the extra-budgetary fund (FSS, FFOMS or PFR) and the registration number of the organization.

If a tax is being transferred, indicate the name of the tax and for what period the payment is made. For example: “Paying VAT for the 1st quarter of 2017”, “Paying income tax for the 1st quarter of 2017”.

In this case, the total number of characters in the field "Purpose of payment" should not exceed 210 characters (Appendix 11 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).

Note

When transferring insurance premiums for current periods, in the field “Purpose of payment”, be sure to indicate the month for which the premiums are paid. Otherwise, if the organization has an overdue debt, the tax authorities will direct the funds received to pay off this arrears.

If the payment order for the transfer of insurance premiums does not allow you to determine the purpose of the payment and the period for which payment is made, then first of all the fund will credit the contributions to pay off the debt that has formed earlier. And only after that the remaining part of the amount will be credited to the account of current payments.

When filling out a payment order, new payment orders 2019, Individual Entrepreneurs (IPs) must also indicate the address of their registration or place of residence, enclosed in the symbols "//".

In field 8 of the payment order, the entrepreneur fills in the last name, first name, patronymic and in brackets - "IP", as well as the registration address at the place of residence or the address at the place of residence (if there is no place of residence). Before and after the information about the address, put the sign "//".

Example: Petrov Ivan Petrovich (IP) //Moscow, Petrovka 38, room 35//

Set the checkpoint and OKTMO of the separate division for whose employees the company transfers personal income tax

By a letter from the Federal Treasury, the time from 01/01/2014 to 03/31/2014 is designated as a transitional period, during which it is possible, but not necessary, to indicate the UIN. From April 1, 2014, the procedure for specifying identifiers will be mandatory.

The number of characters in fields 8 and 16: "payer" and "recipient" should not exceed 160.

Note: See PFR letter No. AD-03-26/19355 dated 05.12.13

The rules for processing all other payments, except for taxes, contributions and payment for municipal and state services, remain the same.

A taxpayer who learns that due to an error made in the payment order, the tax is not reflected in the personal account, must take certain actions. Read the topic "" about them.

Note: The section with for organizations and individual entrepreneurs for all taxes and fees is open. Come in anytime. Download completed examples of payment orders 2019.

Details for filling out payments for taxes and contributions will change in 26 regions

From February 4, 2019, you need to be more careful when filling out payments for taxes, contributions, fines and other payments. The Federal Tax Service of Russia announced that in a number of regions the number of the federal treasury department will change. The table of correspondence between the old and new bank accounts is given in the letter of the Federal Tax Service of December 28, 2018 No. KCh-4-8 /.

New UFK numbers will need to be indicated in payment orders from February 4. At the same time, the Central Bank established a "transitional" period. So, when filling out payment orders, the operation of two bank accounts (old and new) is allowed until April 29, 2019. After this date, payers will only need to indicate new details (letter of the Federal Treasury dated December 13, 2018 No. 05-04-09 / 27053).

ADDITIONAL RELATED LINKS

1. Examples of FILLING IN PAYMENTS to the TAX
   The rules for filling out payment orders when transferring payments to the budget were approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. They apply to everyone who transfers payments: payers of taxes, fees and insurance premiums.
2. 
   Rules are given for specifying information in details 104 - 110, "Code" and "Purpose of payment" when drawing up orders for the transfer of funds to pay taxes, insurance fees and other payments to the budget system of the Russian Federation.
3. 
   The rules for specifying information identifying the person or body that issued the order to transfer funds in payment of payments to the budget system of the Russian Federation are given. The code in field 101 of the payment.
4. 
   a taxpayer who learns that due to an error made in the payment order the tax is not reflected in the personal account, must take the following actions ...

Practice shows that when filling out an order for the payment of funds, the status of the compiler causes great confusion. 01 or 02. Our consultation, taking into account the latest changes in legislation, removes this problem once and for all.

Where to indicate

In 2017, a form of instruction for the payment of taxes, as well as fees, insurance premiums to off-budget funds, etc., is in force, which is approved by Decree of the Central Bank of Russia No. 383-P.

According to its form, the status of the compiler 01 or 02 put down field 101. This is the upper right corner of the form.

The payer status is always a two-digit numeric code. As for the transfer for one reason or another to the personal income tax treasury, the status of the compiler - 01 or 02 - plays a key role.

What to indicate

The corresponding status of the compiler in the payment order for income tax and other obligatory payments to the budget system in 2017 and in the future is affixed in accordance with Appendix No. 5 to Order No. 107n of the Ministry of Finance of 2013.

Please note that since the end of April 2017, this regulatory document has been in force in a new edition. The changes were made by the order of the Ministry of Finance No. 58n dated April 05, 2017. It is valid from 04/25/2017 (and partially from 10/02/2017). The reason why the interpretations of the codes were updated is the amendments to the tax legislation, where from 01/01/2017 most of the norms on insurance premiums to non-budgetary funds (except for the FSS for injuries) were transferred. For this reason, the status of the originator should be indicated with these changes in mind.

It depends on the correctness of filling out the payment order whether the tax will be transferred to the budget on time. In 2017, payments for taxes and insurance premiums are filled in according to the new rules. In the 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

The form of the payment order remained the same, its form is contained in Appendix 2 to the Regulation of the Central Bank of the Russian Federation of June 19, 2012 No. 383-P (OKUD 0401060). But the rules for filling out payment orders, approved by order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n, were amended in 2017.

Recall the basic requirements for filling out a payment order in 2017:

• Payer status (101) indicates the person making the payment: "01" - legal entity, "02" - tax agent, "09" - individual entrepreneur, etc.
• When transferring tax payments, in the fields reserved for the TIN (60) and KPP (102) of the recipient, indicate the details of the IFTS, and in the field "Recipient" (16) - the region, and in brackets - the name of the specific IFTS. You should especially carefully fill in the account number of the Federal Treasury (17) and the name of the beneficiary's bank (13) - if there is an error in these details, the tax or contribution is considered unpaid, and you will have to pay it again, in addition, the Federal Tax Service will calculate penalties for late payment if the payment deadline is already passed.
• CCC (104) must be valid at the time of payment and correspond to the transferred tax or contribution. Recall that from 01/01/2017, insurance premiums, with the exception of premiums for "injuries", should be transferred to the IFTS, therefore, the CCC for them has also changed.
• The OKTMO code (105) is indicated at the place of residence of the individual entrepreneur, the location of the legal entity, or its property.
• The basis (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 the FSS - “TR”, repayment of debt - “ZD”, debt under the inspection report - “AP”.
• The period for which the insurance premium / tax is paid (107): on the basis of "TP" and "ZD", the reporting (tax) period is indicated, for "TR" the date of the requirement is indicated, and for "AP" - "0".
• Payment type (110) - usually "0".

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

Filling out a payment order from April 25, 2017

The latest amendments to the Rules came into force on April 25, 2017 (Order of the Ministry of Finance dated April 5, 2017 No. 58n). Consider what is new in the updated Instruction 107n when filling out payment orders in 2017:

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

• 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 FSS and other budget payments not administered by the tax authorities, in the payment field 101 organizations and individual entrepreneurs indicate code 08.

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

For an organization transferring insurance premiums for employees, the payment order of the 2017 sample filling will be as follows:

1. A new filling of payment orders was approved in 2017 for making payments to the budget for third parties. The opportunity to pay tax and state duty arrears for other taxpayers appeared on November 30, 2016, and from January 1, 2017, insurance premiums can be paid for others, except for “injury” to the FSS.

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

• In the fields reserved for the TIN and KPP of the payer, the TIN and KPP of the person for whom the tax is transferred, or the insurance premium is indicated. When paying for an individual who does not have a TIN, “0” is indicated instead.
• The "payer" in the corresponding field indicates the one who transfers funds from his current account.
• “Purpose of payment” - here you should first indicate the TIN / KPP of the person who pays, and then, after the “//” sign, enter the taxpayer for whom they pay.
• The status of the payer (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 (Alfa LLC for Yakor LLC) of transport tax - payment order (sample filling 2017):

Do not forget that since February 2017, the details of bank accounts for paying taxes and contributions have changed in Moscow and the Moscow region.

From October 2, 2017, the next changes in the procedure for filling out payment orders came into force. See what has changed, how to fill in the "101" field after October 2. Download samples of filling out payment forms, taking into account the amendments.

What has changed in payment orders since October 2, 2017

The changes are due to the order of the Ministry of Finance of Russia dated April 5, 2017 No. 58n. Some of the amendments entered into force on April 25, 2017, the rest come into force on October 2, 2017.

The main change is the new rules for filling in the "101" field. About what codes to put when transferring taxes in 2017, we will describe below and give samples of payment orders.

What new statuses appeared in the field "101"

From October 2, 2017, new rules for filling out payment orders came into force, new codes appeared that must be entered in the "101" field - the status of the payer.

Look at the sample payment order to understand where this field is located. Below, download a sample payment order with a breakdown of the fields.

New statuses

From 02.10.2017, two new payer statuses are added:

• "27" - credit institutions (branches of credit institutions) that issued an order for the transfer of funds transferred from the budget system of the Russian Federation that were not credited to the recipient and are subject to return to the budget system of the Russian Federation;
• "28" - a participant in foreign economic activity - the recipient of an international postal item.

Statuses in field 101 that have changed

Changes have also been made to two other payer statuses, which are indicated in the "101" field - status "03" and "06". See in the table how the content of these statuses has changed.

Who was affected by the changes from October 2, 2017

The new rules for filling out a payment order from October 2, 2017 do not apply to all payers. Changes apply to:

• Credit organizations;
• Branches of the Russian Post;
• Companies receiving international mail poisoning.

All other payers continue to fill in the field code "101" in the usual way.

Important! The field code "101" for the payment of taxes, contributions and fees from 02.10.2017 will not change.

How to fill out a tax payment form after 02.10.2017

Since the status of the payer for paying taxes and contributions has not changed since October 2, the accountant fills out payment orders in the usual manner.

Recall the codes that companies need to use to pay taxes and contributions:

01 - payment of taxes, insurance premiums, fees by a legal entity;

02 - performance of duties by a tax agent;

09 - payment of taxes, insurance premiums, IP fees.

View a sample payment order for VAT payment - by a taxpayer organization

See an example of a payment order in the performance of the duties of a tax agent

View a sample payment order when paying VAT - by an IP taxpayer

What payer statuses are used in 2017

We have compiled a convenient table of payer statuses for the field "101" of the payment order, which are used after 02.10.2017.

Overview of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.

One of the important details of a payment order when transferring money to the budget is the status of the payer. It contains a code that gives the tax authorities information about the person who compiled the payment order. In the article you will find the current payer status codes for 2020. They will help you avoid mistakes and prevent unexplained payments from appearing.

What does taxpayer status mean?

It shows who makes the transfer to the budget: an organization when paying taxes on its activities, a tax agent when paying personal income tax, an individual entrepreneur, and so on.

REFERENCE. In the payment order, the status is indicated by a two-digit code. All codes are given in Appendix No. 5 to the order of the Ministry of Finance of Russia.

Payer status codes for 2020

• "01" - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - a legal entity;
• "02" - tax agent;
• "06" - a participant in foreign economic activity (FEA) - a legal entity;
• "08" - payer - a legal entity (individual entrepreneur, lawyer, notary, head of a farm), transferring funds to the budget system, except for taxes, fees, insurance premiums and other payments administered by tax authorities;
• "09" - an individual entrepreneur paying taxes, fees, insurance premiums and other payments administered by tax authorities;
• "10" - a notary engaged in private practice, paying taxes, fees, insurance premiums and other payments administered by the tax authorities;
• "11" - a lawyer who has established a lawyer's office, paying taxes, fees, insurance premiums and other payments administered by the tax authorities;
• "12" - the head of the peasant (farm) economy, paying taxes, fees, insurance premiums and other payments administered by the tax authorities;
• "13" - an individual paying taxes, fees for the commission of legally significant actions by the tax authorities, insurance premiums and other payments administered by the tax authorities;
• "16" - a participant in foreign economic activity - an individual;
• "17" - a participant in foreign economic activity - an individual entrepreneur;
• "18" - a payer of customs payments who is not a declarant;
• "19" - organizations and their branches transferring funds withheld from the salary (income) of the debtor - an individual to pay off debt on payments to the budget on the basis of an executive document;
• "21" - responsible member of the consolidated group of taxpayers (CGT);
• "22" - member of the CGN;
• "24" - payer - an individual transferring funds to pay fees, insurance premiums administered by the FSS, and other payments to the budget (except for fees for legally significant actions by tax authorities and other payments administered by tax and customs authorities);
• "28" - a participant in foreign economic activity - the recipient of an international postal item.

Where to indicate the status of the taxpayer in the payment order

The status is entered in field 101 of the payment order. Its form is given in Appendix No. 3 to the Regulations of the Bank of Russia.

ATTENTION. If field 101 is filled in incorrectly, the money will fall into the category of unexplained payments, and the organization or individual entrepreneur will have a debt. Then you have to make a clarification. To do this, you must submit an application to the tax office, indicate in it the details of the payment and report that a mistake was made in field 101. The IFTS will conduct a reconciliation and set off the funds against the arrears on the required tax, fee or insurance premiums.

Features of the status of the payer for individual entrepreneurs

In 2019, individual entrepreneurs put down the following payer status codes:

• "09" - when paying taxes (except for personal income tax on employees' salaries) and fees;
• "02" - when paying personal income tax from the salary of employees;
• "09" - when paying insurance premiums "for oneself";
• "09" - when paying insurance premiums from the salary of employees.

Sample payment order with payer status

IP Feofanov applies a simplified taxation system. He has two employees.

In October, Feofanov transferred pension contributions from the salaries of his employees for September 2019. In field 101 of the payment, he put down "09".

When transferring insurance premiums “for himself” in 2020, Feofanov also entered the code “09” in field 101. The same value is indicated in payment orders for the payment of a single "simplified" tax. And when transferring personal income tax from the salary of employees, the IP reflects the status of the payer "02".

Please note: errors when filling out payment forms for taxes and insurance premiums can be avoided if payment forms are generated automatically. Some web services for reporting (for example, "") allow you to generate a payment order in one click based on data from the declaration (calculation) or the tax (contribution) sent by inspections. All the necessary details - codes for the status of the payer, CCC, UIN, recipient data - are updated automatically in the service, without user intervention. When filling out the payment form, the current values ​​​​are substituted automatically.