Status of field 101 of the payment order. What is the payer status in a payment order and how to fill it out

In field 101 of the payment order (Appendix 3 to the Regulations of the Central Bank of the Russian Federation dated June 19, 2012 N 383-P), the payer must indicate his status. This status helps regulatory authorities determine who exactly transfers the payment to the budget.

A complete list of statuses can be found in Appendix No. 5 to Order of the Ministry of Finance dated November 12, 2013 N 107n.

Field 101 in the payment order when paying taxes

If the tax is paid by an organization, then in field 101 of the payment slip it must indicate the status “01” - taxpayer - legal entity.

If the tax is transferred by an individual entrepreneur, then “09” is entered - the taxpayer is an individual entrepreneur.

Payer status in a payment order if the tax is paid by a tax agent

If an organization or individual entrepreneur performs the functions of a tax agent, then in field 101 of the payment order when paying “agency” taxes, the status “02” is set - tax agent. For example, employers indicate this status when transferring personal income tax from payments to employees.

Payment order for insurance premiums: payer status

Indication of the status in the payment order for insurance premiums depends on who is transferring the contributions and where:

By the way, some accountants are wondering what payer status to indicate in a payment order to the Pension Fund. The answer is simple: none. Indeed, since 2017, all contributions that were previously administered by the Pension Fund are now under the control of tax authorities. Accordingly, contributions to the Pension Fund are no longer paid at all (even debt from previous periods must be transferred to the Federal Tax Service).

All insurance premiums are paid using a document called a payment order, the execution of which differs depending on the type of insurance and the status of the applicant. In 2019, this type of payment underwent a number of innovations that changed the process of filling out the form itself.

So, if until the end of 2019 the recipients of the order were private funds - the Social Insurance Fund and the Pension Fund of the Russian Federation, then since the beginning of this year almost all payments are sent to the Federal Tax Authority. The column regarding the status of the payer has also changed, which is important to consider when sending a contribution, otherwise the funds may not be accepted by the recipient.

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The new status of the payer in the payment order in 2019 has not yet been fully determined, so a lot of disputes and misunderstandings are developing around it. What exactly should now be written in the column about the status of the sender of funds? What happens if the status is incorrectly specified? And what other changes to the payment document should you know about?

New procedure for paying insurance premiums

Starting in January 2019, some changes were introduced to the process of issuing orders for sending insurance premiums. So, if until the end of last year the recipients of contributions were the Social Insurance Fund and the Pension Fund of the Russian Federation, now insurance funds are sent to the Federal Tax Service.

All types of contributions are sent to the Federal Tax Service, with the exception of workplace injury insurance. This type of insurance is still sent to private funds with which one or another organization or individual entrepreneur cooperates.

Such contributions include:

• mandatory pension insurance for individual entrepreneurs and individuals;
• Compulsory medical insurance physical individuals and individual entrepreneurs;
• contributions for temporary disability insurance.

Changes in the recipient column are not the only innovations introduced this year. The KBK codes have been updated, and the legal addresses of some banking institutions have also changed, which must be taken into account when filling out the document.

In addition, the details of the sender of the cash contribution have changed in the payment order, so when filling out the form for sending insurance funds, you need to be especially careful.

It is necessary to issue a payment order according to the new rules only if the contribution is made for the period starting from January 2019. If money is transferred for a previous unpaid period, for example, if there is debt for last year, then you must fill out the documentation in the old way.

However, when sending funds that should have been deposited before December 2019, you need to be careful when filling out the column about the address of the credit institution and its name. The fact is that some banking organizations have changed their details and, regardless of the period for which the contribution is transferred, a new address must be indicated.

Document form

Payment of insurance premiums is carried out by filling out a special order form. This type of document has a form established by law, so all tax and insurance payments must be made only with its help.

The payment order is filled out by the following persons:

The document for making this kind of payment consists of several forms that have more than fifty points, so when filling it out, payers make many mistakes, which most often manifests itself in confusion in the columns regarding the details of the recipient and the sender.

The form is filled out in accordance with the coding of payment deductions established by the tax authority. It is important to remember that all BCCs that were valid before 2019 are outdated and no longer apply. The exception is when sending a contribution for a previous unpaid period (before December 2019).

This year, changes have been made to the forms regarding the recipient, sender, tax coding and details of credit institutions. The remaining columns remain the same, so they are filled out the old fashioned way.

As for the status of the payer, these details are entered in field 101. To determine the sender of the contribution, there are several types of encodings, consisting of two digits, with the help of which the Federal Tax Service determines who exactly sent the funds and what type of payment the money transfer belongs to.

The need to determine the status of the sender arises only when the transfer of tax fees, insurance premiums and other obligatory payments established by the legislation of the Russian Federation is carried out. When a money transfer is made in favor of a counterparty, there is no need to fill out column 101.

How to fill out

The basic rules for processing insurance and tax payment orders are established and approved by the Order of the Ministry of Finance of Russia of 2013. Despite the fact that many changes have been made to the document itself over a long period, the filling out process still remains the same.

The only thing worth paying attention to when drawing up the document is that starting from the current year, pay mandatory types of contributions instead of physical contributions. persons can now be intermediaries, which include:

• organizations and enterprises;
• other individuals.

Regardless of who fills out the payment document, the rules for completing the form remain the same.

Payer status in payment order in 2019

From 2013 to the end of 2019, a single list of payment codes was compiled and agreed upon, which determine who exactly the sender is:

Based on the list provided above, it can be seen that now all insurance payments in the document are marked with number 08.

The status of the payer in the payment order in 2019 was subject to fundamental changes. Now there are much more codes for paying for compulsory insurance. On the one hand, this helps the Federal Tax Service determine the exact status of the sender, and on the other hand, it provokes confusion when filling out the form, especially if the payer has little knowledge of this issue.

Most often, misunderstandings arise when filling out the form to pay for the transfer of mandatory pension and medical benefits. insurance. The fact is that this type of payment, starting from the current year, is processed in the same way as tax transfers. Accordingly, the payment encodings are the same - “01” for both compulsory medical insurance, compulsory medical insurance, and tax collection. The only difference is the BCC number and the purpose of the contribution itself.

In addition, this year additional statuses for senders of funds have appeared, such as transfers of insurance payments for other people, that is, money is sent by third parties. So, for example, if the form is prepared by the accounting department of an organization, then it is necessary to enter the code “29” in the appropriate column, and for simple individuals. persons - “30”.

For individual entrepreneurs

In accordance with the changes that have occurred, all individual entrepreneurs, after the innovations that occurred at the beginning of the year, in order to pay mandatory insurance transfers must indicate the status of the sender using the following encoding:

If an individual entrepreneur acts as a tax agent and pays personal income tax for his employees, then the code “02” must be indicated in the status of the payment order. It was used before innovations and is not outdated to this day.

Field 101

The information in field 101 is filled in in accordance with the status of the sender of funds, which is determined based on special numberings.

A detailed list of codes required when filling out a payment order in 2019:

New KBK

If everything is less clear with the payer status encodings, then confusion often arises in the changed BCC numbers. It is important to remember that new BCCs were established for all payments made during 2019, so the use of old ones is simply unacceptable. If contributions are paid for last year's debts, then the old tax codes should be used.

Examples of the main BCCs when paying an insurance premium for the previous period and the current one:

As can be seen from the table above, before the changes, BCCs were indicated by the numbers 392, but after the innovations, the numbering changed - 182. The exception is the transfer of insurance premiums for occupational diseases and industrial accidents. This type of payment is transferred to private funds, so the BCC for them has not changed.

If there are errors

After the changes affecting the payer's status, cases of incorrect coding indicated in the payment order began to become more frequent. What are the consequences of making such a mistake? Firstly, it should immediately be clarified that regardless of the correctness of the data indicated in column 101, the tax office will still accept the payment, but where exactly the funds will be distributed remains in question.

So, for example, if one accountant, when drawing up an order, indicates code 08, and another 01, then there is a high probability that the tax authorities will regard this as an error. In this case, arrears may arise regarding insurance premiums, since for payments in which different statuses are indicated, the Federal Tax Service distributes funds to separate personal accounts.

Payer status under code 08 can be accepted as not insurance premiums, but other obligatory payments. Because of this, the latter of them will be overpaid, and the former will begin to accumulate debt.

To avoid confusion and avoid debts on insurance premiums, after completing the payment document, you should write and send to the tax service an application that clarifies the purpose of the payment, attaching a copy of the completed order.

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Changes were made by Order of the Ministry of Finance of Russia dated 04/05/2017 No. 58n. For the current procedure for filling out payment orders, see.

In the order established by the Ministry of Finance of Russia (Appendix No. 5 to the Order), there is no clear answer to the question of which code to indicate in field 101. There were three filling options in the media:

• “01” - “taxpayer (payer of fees) - legal entity” by analogy with the payment of taxes and fees”;
• “08” - “payer is 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”;
• “14” - “taxpayer making payments to individuals.”

Simply and quickly generate payment orders for requests for payment of taxes, fees and contributions in the online reporting system Kontur.Extern:

1. After receiving the request, notify the Federal Tax Service about this by clicking on the “Send receipt to the Federal Tax Service” button.
2. Follow the link “Create a payment order” and enter the name of your bank and current account, the system will enter the rest of the data from the request itself.
3. Select what type of debt to make a payment for and, if necessary, change the payment amount.
4. Create a payment slip in Word format and print or download a special text file to then upload it to your online bank.

In addition to the procedure for filling out a payment order, the letter from the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund also addresses other issues. Among them:

• deadlines for payment of insurance premiums;
• forms for reporting (primary and updated);
• transfer of settlement balances and provision of certificates on the status of settlements for insurance premiums;
• transfer of decisions from the Pension Fund and the Social Insurance Fund to the Federal Tax Service.

If you have already paid contributions to the Federal Tax Service and indicated the code “01” or “08”, this does not mean that the payment will certainly be “lost” and the policyholder will have arrears. In practice, inspectors count payments with the correct information, even if they contain the “incorrect” payer status. To prevent all possible questions from tax authorities, clarify your payment in accordance with clause 7 of Art. Tax Code of the Russian Federation.

The status in the payment order in 2019 is information about the payer to the budget of the Russian Federation. The accountant must fill out field 101 without errors for the correct crediting of money. From October 2, 2017, new requirements apply, which you can learn about from the article.

The status in the payment order in 2019 is information about the payer to the budget of the Russian Federation. The specialist must indicate it accurately for the correct transfer of money. If the details are incorrectly indicated, the payment will be classified as unclear by the treasury, and it will take time to clarify it. The latest changes to this procedure, which came into force on October 2, 2017, were made by Order of the Ministry of Finance of Russia dated 04/05/2017 No. 58n"On amendments to Order of the Ministry of Finance dated November 12, 2013 No. 107n" The document makes amendments to the procedure for filling out payment orders when transferring money to the budget.

Sample payment order form

Features of filling out field 101. Examples of filling in when creating payments

The status of the document originator in the 2019 payment order is filled out based on the new requirements of the Ministry of Finance, which changed order No. 107n.

The value is encrypted with a two-digit code from 01 to 26. In connection with the transfer of control over the funds of insurance funds, except for contributions for injuries, to the Federal Tax Service from October 2, 2017, a specialist needs to pay attention to changes in payment codes for insurance premiums administered by the tax office. The Ministry of Finance has determined that when transferring insurance premium payments with the administrator code “182” (Tax), the following values ​​of field 101 are indicated:

• legal entities - “01”;
• IP - “09”;
• those engaged in private practice - “10”;
• lawyers - “11”;
• heads of peasant farms - “12”;
• individuals - “13”, etc.

Officials excluded code “14” because the banking payment system requires improvement ( Letter of the Federal Tax Service of Russia dated 02/03/2017 No. ZN-4-1/).

The most common cases of filling out field 101

Several special cases of filling out details

The status of the originator in the 2019 payment order may vary as follows:

• transfer of income tax. Income tax is paid by organizations - legal entities. Tax is paid on the profit received by the organization. The accountant should fill in the indicator “01” in field 101;
• transfer for compulsory pension insurance (hereinafter referred to as OPS) by the organization. Insurance companies on OPS are under the jurisdiction of the Tax Service. In field 101, the accountant must also indicate the indicator “01”;
• transfer of OPS IP. Compulsory insurance coverage for individual entrepreneurs, regardless of whether he pays them for himself or for his employees - the correct indicator is “09”;
• transfer of personal income tax. Personal income tax is a tax that organizations and individual entrepreneurs withhold from the income of their employees as a tax agent. The taxpayer status indicator in the payment order for 2019 personal income tax payments is “02”;
• transfer of sick leave to an employee. The payment goes to the employee, and not to the budget of the Russian Federation. Field 101 should be left blank;
• transfer of advance to employees. Advance payment is not made to the budget of the Russian Federation. Field 101 must be left blank;
• transfer to the counterparty for payment for information support services performed. The payment is not made to the budget of the Russian Federation. Field 101 is not filled in.

In field 101 you need to indicate the status of the organization or entrepreneur that transfers funds to the budget. The payer status is indicated by a two-digit code in accordance with Appendix 5 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013.

Appendix No. 5
to the order of the Ministry of Finance of the Russian Federation
dated November 12, 2013 No. 107n

RULES FOR INDICATING INFORMATION IDENTIFYING THE PERSON OR AUTHORITY THAT HAS COMPLETED THE ORDER ON THE TRANSFER OF MONEY FOR PAYMENT OF PAYMENTS TO THE BUDGET SYSTEM OF THE RUSSIAN FEDERATION

Rules are given for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation.

Information identifying the payer of funds, recipient of funds and payment, indicated in orders in accordance with Appendices No. 1 - 4 to Order 107n, is mandatory to fill out, as well as information indicated in the details " 101 " order, which is filled with an indicator of one of the following payer statuses:

Since 2017, INSURANCE PREMIUMS have been received by the TAX Department

Note: In addition to contributions for "injury"

From 01/01/2017, the Federal Tax Service will administer the procedure for calculating and paying insurance premiums to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund.

You can do it another way:

• first re-transmit the tax amount, correctly indicating all the details in the payment order;
• then offset or refund the overpaid tax according to the rules established by Article 78 of the Tax Code of the Russian Federation.

However, in this case, the organization (entrepreneur) will only avoid fines. Penalties will be charged for each day of delay in tax payment based on 1/300 of the refinancing rate of the unpaid tax amount (clauses 2, 3, 7).

The error in code 101 is critical in two cases: 1) when transferring VAT and 2) when transferring personal income tax by an entrepreneur. In other cases, the error code 101 does not matter! The main thing is to correctly indicate the KBK and write in detail in field 24 “Purpose of payment” so that it is clear where to assign the payment.

An example of clarifying field 101 of a payment order for the transfer of tax amounts

The organization, as a tax agent for VAT, transferred the tax amount of 5,000 rubles to the budget on April 18. The payer status in the payment order was indicated incorrectly: instead of code 02 (tax agent), code 01 (taxpayer) was indicated.

The error was discovered on May 16 when reconciling calculations with the tax office. To correct the error, the accountant prepared and sent to the tax office application requesting clarification of details payment order.

To the Head of the Federal Tax Service of Russia No. 120
in Moscow
N.T. Petrov

from Gazprom LLC
TIN 4308123456
Gearbox 430801001
OGRN 10244567890123

Address (legal and actual):

610008, Kirov, st. Shvetsova, 20

STATEMENT about an error in the execution of a payment order

Kirov. . . . . . . . . . . . . . . . . 05/16/2019

In accordance with paragraphs 7 and 8 of Article 45 of the Tax Code of the Russian Federation, Gazprom LLC requests a decision to clarify the payment.

In field 101 of the payment order dated April 18, 2019 No. 415 for the transfer of value added tax (KBK - 18210301000011000110) in the amount of 5,000 (Five thousand) rubles. The payer status was incorrectly indicated – 01 (taxpayer).

The correct payer status is 02 (tax agent).

This error did not entail the non-transfer of the tax amount to the budget system of the Russian Federation to the appropriate account of the Federal Treasury.