In field 101 “Payer status”, the organization enters code “01” if it is a taxpayer. If you transfer tax as a tax agent, you must enter the code “02”.

Taxpayers who are individual entrepreneurs enter code “09” in the field (Appendix 5 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013), for example, when paying the minimum tax on the simplified tax system. With this status, the TIN or UIN must be filled in (field 22).

Payment order in 2017 with status 01

Payment order in 2017 with status 02

Attention! You are reading a useful article for an accountant!

Payer status when paying insurance premiums in 2017

At the beginning of 2017, when companies first began paying insurance premiums to tax authorities, a problem arose - what payer status should be indicated on the payment slip.

Until the last moment, tax officials could not decide on the status of the payer in the payment order for insurance premiums.

In field 101 of the contribution payment slip, status 14 must be entered. This conclusion was reached by the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation in a joint letter dated January 26, 2017 No. BS-4-11/ /NP-30-26/947/02-11-10/ 06-308-P. True, this did not add clarity. And in January, the Federal Tax Service completely confused everyone with their payer status. The service decided that since contributions must be paid according to the KBK, which begin with 182, then status 08 is no longer suitable. On January 16, the Federal Tax Service officially announced on nalog.ru that the correct status in the payment order is 14 “Taxpayer making payments to individuals” (section “News” dated January 16, 2017). The Federal Tax Service agreed on the same status with the funds in a joint letter.

However, it was impossible in practice to do as the Federal Tax Service wanted. Banks do not allow payments with status 14. In order for the payment to go through, you must fill in the order with a UIN of 25 characters or an INN of 12 characters (clause 4 of Appendix 2 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). At the same time, companies do not have a UIN, and the organization’s TIN has 10 digits, not 12.

In a new letter dated 02/03/2017 No. ZN-4-1/, the Federal Tax Service came to the conclusion that in field 101 companies should still put the payer status as 01, not 14. The tax authorities argued their new position by saying that banks do not miss payments from status 14. And in order for them to do this, admission programs need to be improved. This work will take more than six months. Therefore, in order for the bank to process payments without problems, the Federal Tax Service agreed to status 01. Inspections will maintain payment cards for contributions with the same status. If the company previously paid contributions with a status that differs from 01, the inspectors themselves will recode all payments in the cards.

Field 101 in a payment order from 2017 sample

code "01", if the company is a taxpayer.

Sample payment order in 2017 (payer status 01)

In field 101 “Payer status” you must put code "02", if the company is a tax agent when transferring tax.

Sample payment order in 2017 (payer status 02)

In field 101 “Payer status” you must put code "09", since this is the code that taxpayers – individual entrepreneurs – set.

Sample payment order in 2017 (payer status 09)

Payer status in a payment order in 2017: what colleagues do

At the beginning of the year, there was confusion about what payer status should be filled in in field 101 of the payment order for contributions. Tax officials disagreed. Some suggested, as before, putting the code 08, others suggested writing 01, and others - 14. We decided to find out from our colleagues what status they fill in field 101.

15% of colleagues do the same.

“We set code 14 for insurance premiums,” says Marina Zhdanova, chief accountant of SantekhAlliance LLC, St. Petersburg. “This is how tax officials in our region recommend filling out payment slips.”

41% of colleagues do the same.

“Since January, the contributions have been transferred to the inspection, so we are filling out payer status 01,” says Evgenia Rogova, chief accountant of MashStation LLC, Moscow. “With code 08 or 14, our bank does not miss payments.”

44% of colleagues do the same.

“We are writing status 08, this is what our bank informed us,” Anna Trofimova, chief accountant of TradeSuit LLC, Perm, shares her experience. - The Ministry of Finance approved the rules for filling out payment slips by order No. 107n dated November 12, 2013. There were no changes to it. Codes 01 and 14 are not suitable for contributions, because these statuses are assigned by tax payers.”

The payer status in the payment order in 2017 is filled out according to new rules. Check the table what to write in field 101 when paying insurance premiums and taxes, as well as when to use statuses 01 and 08.

Payer status in a payment order: which one to choose in 2017

The company indicates the status in the payment order in field 101. There are 26 statuses that can appear in this field. But the accountant does not use all of them, but most often only four of them:

• For tax payment - status 01,
• For payment of insurance premiums to the Federal Tax Service from 2017 - status 01,
• If the payment is made by a tax agent - status 02,
• To pay contributions for injuries to the Social Insurance Fund - status 08.

The taxpayer status in a payment order in 2017 can take on the following values:

	Field code value
	taxpayer (payer of fees) - legal entity
	tax agent. This status concerns the transfer of income tax or VAT to the budget as a tax agent
	federal postal service organization that drew up an order for the transfer of funds for each payment by an individual
	tax authority
	Federal Bailiff Service and its territorial bodies
	participant in foreign economic activity - legal entity
	customs Department
	payer - a legal entity (individual entrepreneur, notary engaged in private practice, lawyer who has established a law office, head of a peasant (farm) enterprise) transferring funds for the payment of insurance premiums and other payments to the budget system of the Russian Federation
	taxpayer (payer of fees) - individual entrepreneur
	taxpayer (payer of fees) - a notary engaged in private practice
	taxpayer (payer of fees) - a lawyer who has established a law office
	taxpayer (payer of fees) - head of a peasant (farm) enterprise
	taxpayer (payer of fees) - another individual - bank client (account holder)
	taxpayer making payments to individuals
	a credit organization (a branch of a credit organization), a payment agent, a federal postal service organization that has drawn up a payment order for the total amount with a register for the transfer of funds accepted from payers - individuals
	participant in foreign economic activity - individual
	participant in foreign economic activity - individual entrepreneur
	a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties
	organizations and their branches (hereinafter referred to as organizations) that have drawn up an order for the transfer of funds withheld from the wages (income) of a debtor - an individual to repay arrears of payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner
	credit organization (branch of a credit organization), payment agent, who drew up an order for the transfer of funds for each payment by an individual
	responsible member of a consolidated group of taxpayers
	member of a consolidated group of taxpayers
	authorities monitoring the payment of insurance premiums
	payer - an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation
	guarantor banks that have drawn up an order for the transfer of funds to the budget system of the Russian Federation upon the return of value added tax excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions of sale of excisable goods outside the territory of the Russian Federation , and excise taxes on alcohol and (or) excisable alcohol-containing products
	founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties who have drawn up an order for the transfer of funds to pay off claims against the debtor for the payment of mandatory payments included in the register of creditors' claims during the procedures applied in a bankruptcy case

How to fill out a payment form without errors? Use it. It contains samples of all payment slips and tips on filling out dangerous fields.

New rules for filling out the status in a payment order in 2017

2017 brought a number of serious innovations to accountants, mainly related to payroll taxes. In particular, the collection of insurance premiums has been transferred under the control of the Federal Tax Service. Previously, the administration of insurance premiums was carried out by extra-budgetary funds: the Pension Fund, the Social Insurance Fund and the Federal Health Insurance Fund.

The functions of the tax service and extra-budgetary funds in 2017 are distributed as follows:

• tax authorities monitor the correctness of calculations, timely payment and correctness of transfer of insurance premiums by organizations,
• extra-budgetary funds are engaged in ensuring the insurance rights of citizens.

Payer status when paying insurance premiums in 2017

Since the Federal Tax Service is now monitoring the payment, the changes also affected filling out the details of payment slips for the payment of insurance premiums. In particular, the status of insurance premium payer, field 101 in 2017, is filled out according to new rules. Previously, the payer status (field 101) of insurance premiums was indicated by code 08, now:

• payer status when paying insurance premiums in 2017 to the Federal Tax Service - 01,
• for contributions for injuries - 08.

Below you can see an example of how to reflect this on your payment slip.

In field 101 we set the status 01

Sample payment form for insurance against accidents and occupational diseases in the Social Insurance Fund.

In field 101 we put the status 08.

Errors when indicating taxpayer status in 2017

Failure to correctly fill out your taxpayer status in field 101 may result in tax arrears. Receipts to the budget from payment orders, which indicate different payer statuses, are recorded by the tax office in different personal accounts. Thus, if the taxpayer status is incorrectly indicated in the payment order, the organization will not be able to repay the existing tax debt in a timely manner, which will lead to fines from the tax inspectorate.

This happens especially often with the payment of VAT. If in field 101 of the payment order such an organization indicates code 01 instead of code 02, then it will have an overpayment as a taxpayer and at the same time an arrears will arise as a tax agent. In this situation, the tax office will charge fines and penalties on the amount of arrears.

Payments for insurance premiums in 2018-2019 must be filled out very carefully. Indeed, in case of an error, the payment will fall into the unknown, and sanctions will be applied to the taxpayer. In our article you will find information about changes in payment details for contributions, instructions for filling out payment slips for contributions and their samples.

If you do not have the opportunity to carefully study this material, we invite you to view our video on filling out payments for insurance premiums according to the updated rules.

What has changed in the details of the payment order for insurance premiums since 2017

Since 2017, in connection with the addition of Section XI to the Tax Code of the Russian Federation, the function of monitoring contributions from contributions has been transferred from the Pension Fund of the Russian Federation to the Federal Tax Service. That is, submission of calculations and payment of contributions must be made to the tax authorities:

• by location of organizations and their divisions;

Do you want to know an interesting story about how two entrepreneur friends were looking for OKTMO? Then welcome to read our adventure article “OKTMO in a payment order (nuances)” .

KBK in payments for insurance premiums before 2017 and after

When choosing a BCC for contributions, you should be careful. So, from 2017, contributions must go to the Federal Tax Service - which means that instead of the previous first 3 digits “392”, “393” and “394” in the KBK we put the numbers “182”, meaning that control over the receipts from contributions is assigned to the tax service.

The remaining figures remain unchanged only if contributions are paid in 2017 for periods before the beginning of 2017 (until December 2016 inclusive). If payments are made for periods that began later than 2016, then for contributions directed to pension and social insurance, we indicate “1” in place of the 16th digit. And in terms of contributions for health insurance, we put “3” in place of the 17th digit. These changes apply to both insurance premiums calculated on payments in favor of employees and insurance premiums paid in a fixed amount from the income of an individual entrepreneur.

And one more important innovation regarding payments by entrepreneurs for insurance premiums for themselves (the so-called fixed insurance premiums):

for periods before 2017, insurance premiums calculated on the income of an entrepreneur not exceeding the maximum amount of this income established by law, and insurance premiums calculated on income exceeding the established limit, must be paid to different BCCs: to 182 1 02 02140 06 1100 160 and 182 1 02 02140 06 1200 160, respectively.

But for periods after 2016, fixed insurance contributions for pension insurance must be paid by entrepreneurs to the same KBK, regardless of the amount of income they were calculated from (more than 300,000 rubles or less): 182 1 02 02140 06 1110 160 .

In order to better imagine what has just been said, we suggest studying the table of compared BCCs:

Payment period
			2017-2018
	1 02 02010 06 1000 160	Insurance contributions for compulsory pension insurance (OPI) (insurance part)		1 02 02010 06 1000 160	Insurance premiums for compulsory health insurance for periods before 01/01/2017
				1 02 02010 06 1010 160	OPS (insurance part) for periods from January 2017
	1 02 02020 06 1000 160			1 02 02020 06 1000 160	Insurance premiums for compulsory health insurance (funded part)
	1 02 02090 07 1000 160	Insurance contributions for compulsory social insurance (OSI) in case of temporary disability and in connection with maternity		1 02 02090 07 1000 160	Insurance premiums for OSS in case of disability and in connection with maternity for periods before 01/01/2017
				1 02 02090 07 1010 160	Insurance premiums for OSS in case of disability and in connection with maternity for periods starting from January 2017
	1 02 02101 08 1011 160	Insurance premiums for compulsory medical insurance (CHI)		1 02 02101 08 1011 160	Insurance premiums for compulsory medical insurance for periods before 01/01/2017
	1 02 02103 08 1012 160	Insurance premiums for compulsory medical insurance for periods before 01/01/2012		1 02 02101 08 1013 160	Insurance premiums for compulsory medical insurance for periods from January 2017
	1 02 02103 08 1011 160	Fixed contributions for compulsory medical insurance transferred to the Compulsory Medical Insurance Fund		1 02 02103 08 1011 160
				1 02 02103 08 1013 160
	1 02 02140 06 1100 160	Fixed contributions to OPS (insurance part) from an entrepreneur’s income of less than 300,000 rubles		1 02 02140 06 1100 160	Fixed compulsory pension contributions for an insurance pension from an entrepreneur’s income below the mark of 300,000 rubles for periods before January 1, 2017
	1 02 02140 06 1200 160	Fixed contributions to the compulsory pension insurance pension (from the entrepreneur’s income received in excess of 300,000 rubles), transferred to the Pension Fund of the Russian Federation		1 02 02140 06 1200 160	Fixed contributions to OPS (insurance part) from the income of an entrepreneur who has exceeded the limit of 300,000 rubles for periods before January 1, 2017
				1 02 02140 06 1110 160
	1 02 02150 06 1000 160	Fixed contributions of compulsory pension insurance (funded part), transferred to the Pension Fund of the Russian Federation		1 02 02150 06 1000 160	Fixed contributions to mandatory pension insurance (funded part)

Have new BCCs been introduced for insurance premiums since 2019?

Since 01/01/2019, the values ​​of the BCC are regulated by Order of the Ministry of Finance dated 06/08/2018 No. 132n. But despite the fact that the codes have been approved by the new document, the main BCCs for insurance premiums have remained virtually unchanged. The main changes affected the KBC of penalties and fines in connection with a change in the gradation of contributions depending on the results of the labor assessment.

Thus, in 2019 the following BCCs for insurance premiums are in effect:

Type of insurance premium	KBK
	182 1 02 02010 06 1010 160
	182 1 02 02090 07 1010 160
	182 1 02 02101 08 1013 160
for injuries	393 1 02 02050 07 1000 160
on compulsory pension insurance in a fixed amount for individual entrepreneurs (including 1% contributions)	182 1 02 02140 06 1110 160
on compulsory medical insurance in a fixed amount for individual entrepreneurs	182 1 02 02103 08 1013 160
Additional contributions for compulsory health insurance (for employees working in hazardous conditions), if
	182 1 02 02131 06 1010 160
The tariff depends on the special assessment	182 1 02 02131 06 1020 160
Additional contributions to compensatory pension insurance (for employees working in difficult conditions), if
The tariff does not depend on the special assessment	182 1 02 02132 06 1010 160
The tariff depends on the special assessment	182 1 02 02132 06 1020 160

Instructions for preparing payment documents for the transfer of insurance premiums

So, we have familiarized ourselves with the rules for entering payment details into documents for payment of contributions. Let's move on to explanations on how to fill out a payment order for insurance premiums quickly and without errors.

What errors do tax authorities most often find in payment slips, see .

To make our further explanations more clear to you, we suggest studying a prepared example of filling out a payment slip for insurance premiums with pre-numbered parts.

Let's start with the header of our payment card.

The cells numbered “1” and “2” are intended for bank marks; fee payers do not need to fill them out.

In cell “3” we put the payment number assigned by the contribution payer.

In cell “4” enter the date the payment was generated. The date must be presented strictly according to the template: DD.MM.YY, where DD is the day, MM is the month, YY is the year.

In cell “5” we enter the payment method:

• “Electronically” - when the payment will be made electronically, for example, through a client bank;
• “Urgent” - when the payment needs to be made urgently;
• “By mail” - when making a payment by postal method.

In other cases, we leave this cell empty (for example, in the case when the payment is paid during a personal visit to the bank).

In cell “6” we indicate the status “01”.

In cells “7” and “8” we write down the payment amount in words and numbers, respectively.

In the part numbered “9”, we enter the following information about the contribution payer:

• TIN (10 digits for organizations and 12 for individual entrepreneurs);
• Checkpoint (if the payer is an individual entrepreneur, then leave the box with the checkpoint blank);
• name of the organization (IP);
• account number from which it is planned to make payment for insurance premiums;
• the name of the bank in which the payer’s account is registered, the bank’s BIC and its correspondent account.

Let's move on to the part marked "10". Here we enter information about the recipient: the tax authority to which the contribution should be transferred. In particular:

• the name of the bank where the Federal Tax Service account is registered;
• Bank BIC;
• do not fill out the correspondent account box;
• name of the tax authority and its bank account number.

In part “11” of our payment form, fill in the following cells:

• "Type of operation." We enter “01”, which means the type of document we are generating: “Payment order”.
• "Payment order". We put “5” (clause 2 of Article 855 of the Civil Code of the Russian Federation).
• “Code” (or unique payment identifier). We put “0”.

We do not indicate anything in the remaining fields.

Fill in part numbered “12”:

• OKTMO.
• Basis of payment. Here we put the letter combination we need:
• TP - current payments;
• ZD - payments for past billing periods (used for additional payments according to updated calculations);
• AP - payment according to the tax audit report;
• TR - payment at the request of the Federal Tax Service.
• Payment period. We indicate the period for which the contribution is paid in one of the following formats:
• MS.01.2019 - used for monthly payments of contributions;
• KV.01.2019 - used for additional payment of contributions according to updated calculations;
• GD.00.2018 - applies to additional payments of contributions based on updated calculations and decisions of tax audits.
• Document Number. We indicate “0”. If the payment is made according to an updated calculation or by decision of the Federal Tax Service, then enter the number of the updated calculation (or the decision number).
• Document date. We also indicate “0”. But if the payment is issued based on the results of submitting an updated calculation or additional charges for inspections, then we indicate the date of submission of the updated calculation (or the date of making a decision on the inspection).

We do not fill in the last cell.

In cell “13” we enter the purpose of the payment, i.e. we indicate the premium for what type of insurance and for what period we are going to pay.

In the final cell “14” electronic or handwritten signatures of persons who have the right to sign payments are placed. If the payment is transferred to the bank on paper, then in place of the letters “M. P." you need to put the seal of the organization (IP). If the payment is sent electronically, no stamp is needed. Also, it is not placed if the organization (IP) renounced it voluntarily, guided by the provisions of the law “On the abolition of the mandatory seal...” dated 04/06/2015 No. 82-FZ (for LLCs and JSCs), clause 3 of Art. 23 of the Civil Code of the Russian Federation and FAS resolution No. F03-A51/08-2/3390 of September 12, 2008 (for individual entrepreneurs).

It should be taken into account that when paying contributions to the Federal Tax Service in 2018-2019 for the same type of insurance, but for different periods, the information in the details will vary. Which ones exactly - see the two examples of payments below.

A clear example of filling out a payment order for the payment of insurance premiums to the Federal Tax Service for periods starting from 2017 (sample payment order)

Smiley LLC is located in the Khoroshevsky municipal formation of Moscow and is serviced by the Federal Tax Service No. 14 in Moscow. Based on the results of its activities in January 2019, the company accrued contributions to compulsory pension insurance in the total amount of 76,530 rubles.

An example of a payment form for the payment of insurance premiums for 2018, completed using the above data, is presented below.

How to fill out a payment document for payment of insurance premiums to the tax office for periods before 2017 (sample payment form)

Let's continue our example. In March 2019, Smiley LLC discovered an error in its calculations for contributions for 2016. Based on the results of the formation of the updated calculation, it turned out that the company underpaid pension insurance contributions to the Pension Fund in the amount of 5,670 rubles.

Below is a sample payment slip for the payment of insurance premiums to the Federal Tax Service for 2016, drawn up according to the above example.

“Fill out the payment order”. You will be shown the picture instructions below on how to fill out a payment form for contributions using this service.

Results

Since 2017, taking into account changes, 3 details are filled in in payment slips for the payment of insurance premiums: KBK, information about the recipient and the payer status number. The remaining details of the payment document for contributions remain the same.

If you have any questions, visit our group on VK. We're just discussing

When generating payment orders, all entrepreneurs are faced with the need to fill out field 101, where the payer status is indicated. In this article we will look at the payer statuses in a payment order and what to do if an error is made in indicating the status.

Payer statuses in a payment order: what to indicate in the status?

When filling out field 101 of the payment order, you must be guided by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107-N, where all payer status codes are indicated: (click to expand)

Status code	Explanation
01	Taxpayer – legal entity
02	Tax agent
03	The federal postal service organization that drew up the order for the transfer of funds for each payment by an individual
04	Tax authority
05	Federal Bailiff Service and its territorial bodies
06	Participant in foreign economic activity – legal entity
07	customs Department
08	A legal entity (an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a law office, the head of a peasant (farm) enterprise) that transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation
09	Individual entrepreneur
10	Notary in private practice
11	Lawyer who established a law office
12	Head of a peasant (farm) enterprise
13	Another individual – bank client (account holder)
14	Taxpayer making payments to individuals
15	A credit organization (a branch of a credit organization), a payment agent, a federal postal service organization that has drawn up a payment order for the total amount with a register for the transfer of funds accepted from payers - individuals
16	Participant in foreign economic activity – individual
17	Participant in foreign economic activity - individual entrepreneur
18	A payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties
19	Organizations and their branches (hereinafter referred to as organizations) that have drawn up an order for the transfer of funds withheld from the wages (income) of a debtor - an individual to repay arrears of payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner
20	Credit organization (branch of a credit organization), payment agent, drawing up an order for the transfer of funds for each payment by an individual
21	Responsible participant of a consolidated group of taxpayers
22	Member of a consolidated group of taxpayers
23	Bodies monitoring the payment of insurance premiums
24	Payer - an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation
25	Guarantor banks that have drawn up an order for the transfer of funds to the budget system of the Russian Federation upon the return of value added tax excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions of sale of excisable goods outside the territory of the Russian Federation , and excise taxes on alcohol and (or) excisable alcohol-containing products
26	Individual, legal entity for repayment of claims against the debtor

The fact is that in case of errors, the fact of non-transfer of payment to the recipient may be recorded, and in this case the recipient is the budget. Thus, even if funds have been debited from the payer’s account, they are not credited to the recipient’s account. In accordance with the Tax Code, in this case the tax is considered unpaid, which is fraught with certain sanctions for the taxpayer.

To avoid misunderstandings with the Federal Tax Service, the taxpayer must do the following (Article 45 of the Tax Code of the Russian Federation):

• carefully check the payment order for errors;
• If an error is discovered, write an application to the tax authority in which you need to clarify the payer’s status. A copy of the payment document must be attached to the application;
• It is advisable to carry out a reconciliation with the tax authority regarding taxes paid, after which a reconciliation report is drawn up, signed by both the taxpayer and a representative of the Federal Tax Service.

What should the tax authorities do if the payer discovers an error in the status?

The tax authority, after receiving an application from the taxpayer with a request to clarify the status, based on Article 45 of the Tax Code of the Russian Federation, will take the following actions:

• will require from the bank a copy of the payment order on the basis of which the funds were transferred. In this case, the bank does not have the right to refuse to provide this document within 5 days;
• after verification activities, a decision will be made to clarify the date of payment;
• within 5 days after the decision is made, the Federal Tax Service will notify the taxpayer about it.

Features of payer status for individual entrepreneurs

It is necessary to clearly understand that the payment order in section 101 indicates the status of the legal entity or individual who executed this document. As for individual entrepreneurs, Order No. 107-N, which must be followed when filling out the payment form, contains 2 codes - 09 and 14.

For example: Individual entrepreneur Artyom Olegovich Bartenev, when paying insurance premiums, generates 2 payment orders:

• payment order indicating status 09 (payment of insurance premiums personally for yourself);
• payment order indicating status 14 (payment of insurance premiums for employees working at his enterprise).

Status 01, 08, 09, 14

In 2017, insurance premiums were transferred to the tax authorities, who will regulate their calculations and payments. In this regard, managers and accountants had a question regarding filling out section 101 of the payment order.

If before 2017, when paying insurance premiums, code 08 was indicated, then when filling out a payment from January 1, 2017, the Federal Tax Service recommends indicating the following statuses: (click to expand)

Thus, in 2017, when generating a payment order in section 101, code 08 is not indicated.

What's wrong with status 08

Completed sample payment order with status

0401060

Admission to the bank of payments.

Debited from account plat.

02

PAYMENT ORDER No. 18

11.03.2017

date

Payment type

Sum in words

Three thousand one hundred rubles 08 kopecks

TIN 663312345

Gearbox 663301001

Sum

3100-08

ABV LLC

Account No.

40702810094000009876

Payer

PJSC "UBRD"

BIC

044030002

Account No.

Payer's bank

North-Western State Administration of the Bank of Russia, St. Petersburg

BIC

044030001

Account No.

payee's bank

INN 7820027250

Gearbox 782001001

Account No.

40101810200000010001

UFC in St. Petersburg

Type op.

01

Payment deadline.

Name pl.

Outline of boards

5

0

Recipient

Code

Res.field

18210102010011000110

40307000

TP

MS.02.2017

0

0

Personal income tax for February 2017.

Purpose of payment

Signatures

Bank marks

Ivanova

M.P.

Petrova

Common mistakes when determining status

Despite the fairly clear explanation for filling out section 101 of the payment order, mistakes are still made.

Error	Explanation	Which is correct?
When transferring personal income tax for employees, code 01 is indicated	In case of personal income tax payment for employees, the organization acts as a tax agent	Code 02 is indicated
When paying insurance premiums for employees, an individual entrepreneur indicates code 09	In this case, the entrepreneur acts as a person paying income to individuals.	If the payment of insurance premiums is “for injuries”, then code 08 is indicated, in all other cases - 14
Individual entrepreneurs indicate codes 09, 14 separated by commas	Filling out a payment order is regulated by regulations, namely Regulation No. 383-P and Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107-N	It is necessary to indicate only one code: 09 or 14. Two payments are generated.

Questions and answers

Question No. 1. How can you find out if there is an error in a payment order?

Answer: In reality, the error is detected in several ways:

• by carefully studying the payment, you can detect the error yourself;
• the payment order may be returned from the bank unexecuted;
• a letter has arrived from the tax authority or some fund containing a demand for payment.

Question No. 2. What deadline is set for the tax authority to make a decision after receiving a taxpayer’s application about an error in a payment order?

Answer: Unfortunately, such a period is not established by law, but, as a rule, it takes the tax authority no more than 5 days to make a decision.

Question No. 3. I am an individual entrepreneur, but I have people working for me. What code do I need to enter in section 101 of the payment when paying personal income tax?

Answer: You are a taxpayer making payments to individuals (salaries), therefore, when generating a payment order, code 14 is entered in section 101, but on condition that you are generating a payment order to pay personal income tax for your employees.

Question No. 4. What status must be indicated when paying land tax?

Answer: If the land tax is paid by an organization, then status 01 is indicated, if an individual entrepreneur using the land to conduct his business activities - 09, if an individual who does not use the land plot as a means of making a profit - 13.

Originator status (field 101) in the payment order in 2017

On the territory of the Russian Federation, the main method of non-cash payments is a payment order. This instrument is a written order from the client for the bank to transfer a certain amount of money to a specific recipient of funds. It should also be remembered that the above form is filled out in strict accordance with acts of lawmaking and provides for a mandatory indication of the payer’s status, as well as reflection of other information.

Payment order

The Central Bank of the Russian Federation issued Regulations dated June 19, 2012 N 383-P, which, among other things, introduced the official form of payment order. Currently, in Russia a special document is used and serves as the basis for a bank to transfer money - a payment order drawn up on an approved form.

The procedure for filling out the form, as well as the list of information, the reflection of which in the payment order is mandatory, is given by the Central Bank of Russia in the above Regulations. Among these details the status of the compiler is named. In the 2017 payment order, the described data is entered taking into account some features.

As defined in paragraph 4 of Appendix No. 1 to Regulations dated June 19, 2012 N 383-P, section 101 of the payment slip should be filled out when transferring money to the budget. If the payment is made in favor of a private person, then the above-described Regulation of the Central Bank of Russia does not contain a mandatory condition for reflecting the status indicator in the payment order in 2017.

Payer status

As stated above, the payer status is indicated in the appropriate column of the payment order in relations with the budget. In other cases, the special space in the payment slip is not filled in and remains empty. When deciding whether to fill out the appropriate column, it should be taken into account that:

• It is unacceptable to enter a value equal to zero in field 101 of the payment order;
• it cannot be left blank if the recipient of the funds is the budget;
• the meaning of the corresponding section of the payment order must comply with the explanations of the Ministry of Finance of Russia set out in Order No. 107n dated November 12, 2013. Specific indicators can be found in the table of status codes in payment orders in 2017 by following the link.

The Ministry of Finance of the Russian Federation issued Order No. 107n dated November 12, 2013, Appendix No. 5 to which developed and put into effect a list of status codes for payers making transfers in favor of the Russian budget system.

Among the indicators indicated by the ministry, payer status 09 is often used. This value is used if an individual entrepreneur pays calculated taxes to the domestic budget. Other persons do not have the right to use the specified code. Ignoring this restriction may result in the bank refusing to transfer money or lead to other adverse consequences.

Another widely used code is status indicator 08 in the 2017 payment order. This value should be reflected by all enterprises and individual entrepreneurs making deductions to pay insurance premiums. Citizens who are not individual entrepreneurs, but who contribute money for payments to funds, do not have the right to use such a code.

For such persons, the Ministry of Finance of Russia has provided the status of payer 24. This code is indicated by citizens who are not registered with the tax authorities as entrepreneurs, regardless of whether they have a bank account or not. The main criterion in this case, as when reflecting other ciphers, is the fact of transfers to budget revenue.

If a citizen has a bank account, then he applies the status of payer 13. What this is, the Ministry of Finance of Russia indicated, noting that the named code is used by a bank client who is not registered as an individual entrepreneur.

The full list of codes can be viewed by following the link.

Status code table