Taxpayer status in payment orders of the year. New procedure for paying insurance premiums

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 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.

Another surprise has been prepared for citizens insurance premiums 2017: payer status “14” in the payment order causes many problems and difficulties. Filling out field 101 the code “01” must be specified. If you indicate code “14” as the status of the person paying the fees, the bank will not accept the payment document. Why? Because this is considered a violation of the requirements of the Ministry of Finance, which were issued in the one hundred and seventh order. This information was obtained from a letter from the central bank, which it published in February.

And this is despite the fact that it was tax officials who mandatory established that all organizations and individual enterprises that contribute funds to insurance premiums must indicate payer status “14” in the payment order. Therefore, the question arises, how to correctly pay insurance premiums in 2017, if banks do not allow payer status “14”, and tax authorities strongly recommend indicating this?

On the third of February this year, the fiscal service issued another document that advises enterprises and companies to indicate the value “01” in field 101. This decision was justified by the need for banks to reorient the software in order to accept new insurance premium payer status"14". This work may take about six months, but until it is completed, the use of the new code value will have to be limited.

But the central bank's comments suggest that the problem in the perception of the new value lies far from the need to reorient programs. If field “101” will contain the mark “14” and form a combination with the identification number of the legal entity in the details, and a zero value will be indicated in the code column; if the organization does not have a UIN, then this will be a violation of order one hundred and seven. Therefore, such a status as an insurance premium payer cannot be accepted by banking organizations. Hence, insurance premiums in 2017 It will not be possible to enter if the document contains code “14”.

How to correctly fill out the “101” field in 2017?

In order to pay insurance premiums in 2017, it is necessary to act in accordance with the recommendations of the letter from the fiscal services, in which they gave certain explanations. These explanations indicate that in order to pay all due contributions for the reporting period, it is necessary to indicate certain values ​​in the one hundred and first column:

• “01” – indicate legal entities that paid any funds to any individual or group of individuals;
• “09” – indicated by individual entrepreneurs;
• “10” – must be entered by notaries who conduct private practice;
• “11” – indicated by lawyers who have established a law office;
• “12” – contributed by the heads of peasant and farm enterprises;
• “13” – indicate individuals.

Filling out a payment order in 2017 sample:

Fill out payment documents in 2017 It will be most convenient for those who use a web service for registration and documentation. It is this service that allows the program to automatically install all the updated values ​​of codes, recipient details and other necessary indicators. Even if the person filling out made any mistakes, for example, forgot to enter the required values, or entered invalid ones, the program will certainly inform him about this, and will also tell him how to correct the entered information.

Carolina Emelyanova

The year brought quite a significant change in the procedure for paying insurance premiums. If until now these payments were transferred to two separate funds - the Pension Fund of the Russian Federation and the Social Insurance Fund, then from now on the Federal Tax Service will be the manager of these receipts. It is to the tax office that contributions for pension, health and social insurance must be transferred. The only exception is the so-called deductions for injuries: they, as before, will need to be transferred to social insurance. For all other payments, payers will have to master the new procedure for processing payment documents.

Details for paying insurance premiums

First of all, it is worth noting that the new details of the recipient of contributions, that is, the Federal Tax Service, are valid on a temporary basis, that is, they are applied from January 1, 2017. Thus, if we are talking about transferring contributions for December or some kind of last year’s arrears in January, then you need to use them. Of course, when the employer fills out reports for last year for the Pension Fund and the Social Insurance Fund, it will be necessary to indicate in such a case the corresponding amount of debt as of the end of December. In the new consolidated report on contributions, which will need to be compiled based on the results of the 1st quarter, these transfers related to last year, but already paid to the Federal Tax Service, will be taken into account.

Since the Federal Tax Service will be the administrator of payments for contributions, all fields of the payment order relating to the recipient of the amount must be filled out in the same way as in the case of tax transfers. That is, in those fields where the PFR or FSS data previously appeared, the Federal Tax Service Inspectorate at the place of registration of the company or individual entrepreneur, its bank details, INN and KPP are indicated. We must remember that field 101 of the payment slip is also filled out in a new way. Payer status in the payment order in 2017, when paying insurance premiums, the Federal Tax Service ]]> recommends ]]> both organizations and individual entrepreneurs with employees to indicate code 14 - taxpayer making payments to individuals. Field 101 “payer status” for entrepreneurs and other individuals who pay contributions for themselves takes on a value depending on who is transferring them: individual entrepreneur – 09, notary – 10, lawyer – 11, head of peasant farm – 12. This applies to all insurance premiums , except for “injuries”. When transferring contributions for accident insurance, the previous value of field 101 – 08 is retained.

New KBK

The situation with filling out the KBK field is somewhat more complicated. Naturally, from 2017, when paying contributions it is necessary to use the new BCC. Moreover, for the transfer of payments relating to the period until the end of 2016, one set of BCCs will be in effect, and for contributions in 2017 and beyond, another set will apply. And naturally, they will differ from the codes that were used in 2016.

For convenience, we present the main KBK-2017 for insurance premiums in a comparative table:

	Transfers to funds in 2016	Transfers in 2017 of debts for 2016 and early periods	Payments 2017
Insurance premiums for compulsory health insurance paid by the employer	392 1 02 02010 06 1000 160	182 1 02 02010 06 1000 160	182 1 02 02010 06 1010 160
Insurance premiums in case of temporary disability and in connection with maternity paid by the employer	393 1 02 02090 07 1000 160	182 1 02 02090 07 1000 160	182 1 02 02090 07 1010 160
Compulsory medical insurance premiums paid by the employer	392 1 02 02101 08 1011 160	182 1 02 02101 08 1011 160	182 1 02 02101 08 1013 160
Insurance premiums for compulsory insurance within the limit, paid by individual entrepreneurs for themselves	392 1 02 02140 06 1100 160	182 1 02 02140 06 1100 160	182 1 02 02140 06 1110 160
Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves	392 1 02 02103 08 1011 160	182 1 02 02103 08 1011 160	182 1 02 02103 08 1013 160
Insurance premiums for compulsory insurance in excess of the limit, paid by individual entrepreneurs for themselves	392 1 02 02140 06 1200 160	182 1 02 02140 06 1200 160	182 1 02 02140 06 1200 160

Originator status in payment order 2018year is indicated in field 101 after the requisite “5” (type of payment). Bank of Russia Regulation No. 383-P dated June 19, 2012 does not provide clear instructions about filling out field 101, so it is necessary to further study and systematize information from various regulations. This is what we will do now, and in addition, we will look at the most common questions about filling out payment slips.

General information about props 101

Tax Code of the Russian Federation in paragraph 7 of Art. 45 obliges taxpayers to fill out payment orders in accordance with the rules established by the Ministry of Finance of the Russian Federation. The procedure for filling out details 101 is prescribed in the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n and Appendix 5 to it. The latest version of this application was created by order of the Ministry of Finance of Russia dated 04/05/2017 No. 58n.

Detail 101 needs to be filled out only when making certain transfers related to the payment of mandatory payments (taxes, fees, contributions).

In field 101, located in the upper right corner of the payment next to the “Type of payment” field, a 2-digit digital code is entered, which allows you to characterize the payer in terms of organizational and legal form, type of activity and purpose of payment. For example, organizations, individual entrepreneurs and individuals, banks, tax and customs authorities, payment of taxes, fees, and insurance premiums are separately highlighted. Thus, this detail contains information about who pays and what pays.

When filling out this field, indicators are used that reflect the numbers from “1” to “28” inclusive. What they mean is stated in Appendix 5 to Order No. 107n.

Among them there are codes that relate to tax, customs authorities, federal postal organizations, and credit organizations. Such codes will not be considered in this material. Let's dwell on those situations that occur in most organizations or individual entrepreneurs: transfer of insurance premiums and taxes.

The location of field 101 can be seen on the payment order form given in this article.

For information about errors in a payment document that lead to a tax payment being recognized as unpaid, read the article .

Status of the compiler when transferring insurance premiums by individual entrepreneurs

Since 2017, insurance premiums (except for payments for injuries) are paid to the tax authority. An individual entrepreneur can transfer insurance premiums both for himself and for his employees.

However, when making payments to an individual entrepreneur, regardless of for whom the contributions are paid, he needs to put 09 in detail 101 (the payer of fees, insurance premiums and other payments administered by the tax authorities is an individual entrepreneur).

If the payment is made to the Social Insurance Fund, where contributions for injuries from employee income continue to be transferred, then in this field you need to indicate 08 (a legal entity or individual entrepreneur who transfers funds to pay insurance premiums, but not to the tax authority).

Compiler status when paying income tax to individual entrepreneurs

Tax can be paid both on the income of individual entrepreneurs and on the income of employees. This also affects the choice of value for field 101.

If an individual entrepreneur issues a payment order to pay tax on his income, then he must select value 09 (taxpayer, payer of fees).

IMPORTANT!For notaries, lawyers, and farmers, their own codes must be used - 10, 11, 12, respectively.

If you need to pay personal income tax on employee income, then the individual entrepreneur in this case becomes a tax agent. And when submitting an order to the bank, select the status indicator 02.

Compiler status for organizations

For organizations in standard situations, everything is quite stable and transparent:

• 01 - taxes of a legal entity, insurance premiums for employees;
• 02 - personal income tax on employee income;
• 08 - insurance premiums for employees transferred to the Social Insurance Fund.

If an organization acts as a tax agent for VAT, i.e. calculates VAT and pays it for another taxpayer, then select status 02 for the payment order. If status 01 is used during registration, the tax office may consider that the organization has not fulfilled its tax duties VAT transfer agent. The courts, of course, side with the taxpayer. But why go to court when you can fill out the payment form correctly?

Read more about tax agents in the articles:

A separate status has been allocated for companies (or their branches) for cases when the organization receives a writ of execution against an employee, according to which it is necessary to withhold from the salary arrears of payments to the budget. The amount withheld is transferred using code 19.

Read about the features of filling out a payment document when paying for a third party, which became possible from November 30, 2016. .

Consolidated group of taxpayers

The consolidated group of taxpayers in Appendix 5 to Order No. 107n includes 2 meanings:

• 21 - responsible participant in the consolidated group of taxpayers (CGT);
• 22 - member of the KGN.

In accordance with clause 4 of the rules for indicating information in payment documents (Appendix 1 to Order No. 107n), taxes are paid on behalf of the group by the responsible participant. This means that the payroll of the organization - the responsible participant should contain indicator 21.

If organizations that are members of the CTG fill out settlement documents for the responsible participant, then they use code 22.

Results

Indicators characterizing the status of a tax payer (fee, insurance premium) are given in Appendix 5 to Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n. In 2018, you only need to indicate the originator’s status in a payment order to transfer mandatory payments (taxes, fees, contributions), placing it in the upper right corner of the payment order next to the “Type of payment” field. The indicator is a two-digit code from 01 to 28.

Individual entrepreneurs making payments for insurance premiums to the Federal Tax Service must indicate the code value that corresponds to payments for themselves and when transferring contributions for employees. Other codes appear when making payments to the Social Insurance Fund and when paying employee income tax.

Legal entities will have to choose from a larger number of options: payments for their organization, for another organization (as a tax agent), for employees, payments withheld from employee salaries. And if an organization is a member of the Group of Companies, then it needs to distinguish between the payments it makes as a responsible participant and as an ordinary participant.

How to fill out payments for insurance premiums in 2017

One of the biggest difficulties that accountants have faced in the coming year is filling out a payment order for the payment of insurance premiums. The reason is that since January 2017, control over contributions transferred from the funds to the tax authorities, which, in turn, entailed the typical difficulties of the transition period. In particular, the rules for indicating information in field 101, intended for payer status, are outdated. However, the necessary amendments have not yet been made. In addition, new BCCs have been approved for contributions, which differ significantly from last year’s. We have focused on the most important points to prevent possible errors.

Budget classification code (field 104)

In 2017, when transferring contributions, you should use budget classification codes approved by Order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n. This document amended the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance dated July 1, 2013 No. 65n (see “Approved by the BCC for the payment of insurance premiums in 2017”).

The first three digits of the BCC

A very important nuance is the first three digits (digits) of the KBK, which indicate the code of the chief administrator of budget revenues. Since 2017, for insurance premiums (hereinafter we are talking about all contributions, except for contributions “for injuries”), the main administrator is now the Federal Tax Service of Russia. Therefore, starting from January, the first three digits of the BCC should take the value “182”. This was emphasized by tax department specialists in a letter dated December 1, 2016 No. ZN-4-1/22860@ (see “”). Let us recall that in 2016 and earlier, the first three digits of the BCC for contributions took the value “392”.

Codes for contributions accrued for periods before 2017

“Transitional” codes are provided for all contributions without exception. They must be indicated when contributions accrued for 2016 and earlier periods are transferred in 2017. In particular, “transitional” codes must be used if in 2017 the policyholder pays premiums for December 2016.

“Transitional” values ​​differ from “permanent” ones by the code of the subtype of income, that is, by numbers 14-17. For example, for pension contributions at the basic rate in the “transitional” KBK, categories 14-17 take the value “1000”, and in the “permanent” KBK - “1010” (see Table 1).

Table 1

“Transitional” BCCs, which are applied when paying in 2017 contributions accrued for 2016 and earlier periods

Type of insurance premiums	"Transitional" KBK
Contributions to compulsory pension insurance at the basic rate	182 1 02 02010 06 1000 160
Contributions to compulsory social insurance in case of temporary disability and in connection with maternity	182 1 02 02090 07 1000 160
Contributions for compulsory health insurance	182 1 02 02101 08 1011 160
Contributions to pension insurance for individual entrepreneurs “for themselves” (from income up to 300 thousand rubles)	182 1 02 02140 06 1100 160
Contributions to pension insurance for individual entrepreneurs “for themselves” (from income exceeding 300 thousand rubles)	182 1 02 02140 06 1200 160
Contributions for individual entrepreneurs’ health insurance “for themselves”	182 1 02 02103 08 1011 160

Codes for pension contributions at an additional rate

In general, the additional tariff for pension contributions for employees engaged in “harmful” work is either 9 percent or 6 percent (depending on the type of work). This is provided for in paragraphs 1 and 2 of Article of the Tax Code of the Russian Federation (until 2017, this was enshrined in paragraphs 1 and 2 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ).

However, if, based on the results of a special assessment carried out by the employer, classes of working conditions were established, then other, lower additional tariffs must be applied. Their values ​​range from 8 to 0 percent. This rule is enshrined in paragraph 3 of Article of the Tax Code of the Russian Federation (until 2017, this was enshrined in paragraph 2.1 of Article 58.30 of Law No. 212-FZ).

In 2016 and earlier, only two BCCs were provided for contributions under additional tariffs. The first is for those who are employed in the types of work specified in paragraph 1 of part 1 of article of the Federal Law of December 28, 2013 No. 400-FZ (list 1). The second is for those who are employed in the types of work specified in paragraphs 2-18 of part 1 of Article 400-FZ Law (list 2). At the same time, the use of one or another code did not depend in any way on the fact of conducting a special assessment.

Starting from 2017, four BCCs are provided for contributions under additional tariffs. Now the choice of code depends not only on the type of work, but also on whether a special assessment of working conditions was carried out (see Table 2).

table 2

BCC for pension contributions at an additional rate (applied from 2017)

	The additional tariff does not depend on the results of the special assessment (9%)	182 1 02 02131 06 1010 160
		182 1 02 02131 06 1020 160
	The additional tariff does not depend on the results of the special assessment (6%)	182 1 02 02132 06 1010 160
	The additional tariff depends on the results of the special assessment	182 1 02 02132 06 1020 160

Codes for pension contributions “for yourself”

The amount of pension contributions “for oneself” depends on the amount of income of payers-entrepreneurs, notaries and other “individuals”. If your income does not exceed 300,000 rubles. per year, then the amount of contributions is fixed and is the minimum wage multiplied by the tariff (26%) and multiplied by 12. If the income exceeds 300,000 rubles. per year, then the amount of contributions is the above fixed amount plus 1 percent of the excess amount. This rule is enshrined in subparagraph 1 of paragraph 1 of Article of the Tax Code of the Russian Federation (until 2017 it was enshrined in Part 1.1 of Article 14 of Law No. 212-FZ).

In 2016 and earlier, two BCCs were provided for pension contributions “for oneself”. The first was used when transferring a fixed part of contributions, the second - when transferring part of contributions in the amount of 1 percent of income exceeding 300,000 rubles.

Since 2017, the situation has changed. There are “transitional” BCCs for pension contributions “for oneself” accrued for 2013-2016. There are two such codes: the first is for paying a fixed part of contributions, the second is for paying part of contributions in the amount of 1 percent of income over 300,000 rubles.

Also in 2017, a “permanent” BCC is applied. It is intended for transferring pension contributions “for yourself” accrued for January, February and subsequent months of 2017. Please note: the “permanent” code is used both for paying the fixed part of contributions and for part of contributions in the amount of 1 percent of income over RUB 300,000. (see Table 3).

Table 3

BCC for pension contributions “for oneself” (applied since 2017)

	Fixed part of pension contributions “for yourself”	Part of pension contributions “for yourself” in the amount of 1% of income over 300,000 rubles.
“Transitional” codes for contributions accrued for 2013-2016	182 1 02 02140 06 1100 160	182 1 02 02140 06 1200 160
“Permanent” codes for contributions accrued for periods since the beginning of 2017	182 1 02 02140 06 1110 160

Payer status (field 101)

Field 101 of the payment slip raises many questions, where the payer status should be indicated. The rules for filling out this detail are given in Appendix No. 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Unfortunately, in the current version of this document there is not a single status that would undoubtedly be suitable for an insurer transferring contributions to the Federal Tax Service. Today, there are three versions of how to correctly fill out field 101.

According to the first version, organizations should put “01” in this field, and entrepreneurs should put “09”. These values ​​are intended for taxpayers - legal entities and taxpayers-entrepreneurs (IP), respectively. Many experts adhere to the first version. They reason in this way: since insurance premiums are transferred under the control of tax authorities, then the payers of the contributions are essentially equal to taxpayers. This means that statuses “01” and “09” can be used when paying not only taxes, but also insurance premiums. However, this option cannot be called ideal, since in the Tax Code of the Russian Federation the concepts of “taxpayer” and “payer of insurance premiums” are separated.

According to the second version, in field 101 you need to indicate the status “08”. It is intended for payers (both organizations and individual entrepreneurs) who transfer funds to pay insurance premiums and other payments to the budget system of the Russian Federation. This status was used when transferring contributions until 2017. Now, according to some experts, it can still be put in field 101. This kind of recommendations is given, among other things, by some leading banks. A significant disadvantage of this position is that it is not shared by tax authorities.

According to the third version, in field 101 it is necessary to indicate the value “14”, which is intended for taxpayers making payments to individuals. Although at first glance this formulation is not suitable for policyholders, field inspectors often advise choosing this option.

We would like to add that the Russian Ministry of Finance plans to make changes to Order No. 107n (the draft amendments are posted on the website of this department). If this happens, then the value “08” will be used by payers making “other payments” to the budget system. In other words, from the definition given for the value “08” the mention of insurance payments will disappear. However, it will not appear in the definitions of other values. Thus, even the expected amendments are unlikely to provide complete clarity.

Foundations have their own point of view. It is set out in the joint letter of the Federal Tax Service, Pension Fund and Social Insurance Fund dated January 26, 2017 No. BS-4-11/1304@/NP-30-26/947/02-11-10/06-308-P. It says that an employer transferring contributions for employees must indicate the payer status “14”, and an entrepreneur transferring contributions “for himself” must indicate “09” (see “The Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund reported what payer status should be indicated in payment slips for the transfer of insurance premiums"). However, the financial department has not yet indicated its position as to whether these values ​​are indeed correct.

To summarize all of the above, we can draw the following conclusion: no matter what value the policyholder puts in field 101, the possibility of error remains. But 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 budget classification code, even if they contain the “incorrect” payer status. But in order to prevent all possible questions from the tax authorities, you can wait for this issue to be clarified (for example, official clarifications from the Ministry of Finance), and clarify the payment in accordance with paragraph 7 of Article of the Tax Code of the Russian Federation.

Recipient details (fields 61, 103 and 16)

Due to the fact that since 2017, insurance premiums are paid not to the funds, but to the Federal Tax Service, the tax office must be indicated as the recipient in the payment order. Thus, in field 61 “TIN” and in field 103 “KPP” you should enter the taxpayer identification number and the reason code for registration with the tax inspectorate - the same as when paying taxes.

In field 16 “Recipient” you must indicate the abbreviated name of the Federal Treasury body and in brackets the abbreviated name of the inspection. For example, the Federal Tax Service for Moscow (Inspectorate of the Federal Tax Service of Russia No. 16 for Moscow). The corresponding clarifications were given by the Federal Tax Service in letter No. ZN-4-1/22860@ dated December 1, 2016 (see “From January 1, 2017, when filling out payment slips for payment of contributions, you will need to indicate the details of the tax authorities”).

Table 4

Other payment details for contributions in 2017

Field 106 “Basis of payment”	For contributions for January, February and subsequent months of 2017, “TP” is indicated
Field 107 “Period”	For contributions for January, February and subsequent months of 2017, “MS.01.2017”, “MS.02.2017”, etc. are indicated.
Field 108 “Document number”
Field 109 “Document date”	For contributions for January, February and subsequent months of 2017, a zero (“0”) is entered.
Field 110 “Payment type”	Enter zero (“0”) or the field is not filled in

Note that when filling out payment slips for payment of contributions, those who generate payment orders using web services feel most comfortable. All necessary updates, including new KBK and recipient details, are installed in them in a timely manner without user participation. When filling out the payment form, the required values ​​are entered automatically. If an accountant makes some mistake in the KBK or other payment details, the service reports the error and tells you how to fill out this field.

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