Transfer of insurance premiums per year status. What is the payer's status in a payment order and how to fill it out
The year brought a rather significant change in the payment of insurance premiums. If until now these payments were transferred to two separate funds - the Pension Fund of the Russian Federation and the FSS, then from now on, the Inspectorate of 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 should be transferred. The only exceptions are 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 a new procedure for processing payment documents.
Requisites for payment of insurance premiums
First of all, it is worth noting that the new details of the recipient of contributions, that is, the IFTS operate on a temporary basis, that is, they are applied from January 1, 2017. Thus, if we are talking about the transfer of contributions for December or some last year's arrears in January, then you need to use them. Of course, when filling out the reports by the employer for the last year for the Pension Fund of the Russian Federation and the FSS, it will be necessary to indicate in such a case the corresponding amount of debt at the end of December. In the new consolidated report on contributions, which will need to be drawn up based on the results of the 1st quarter, these transfers relating to the previous year, but already paid in favor of the IFTS, will be taken into account.
Since the inspectorate of the Federal Tax Service will be the administrator of payments for contributions, then all payment fields relating to the recipient of the amount must be filled in the same way as in the case of transferring taxes. That is, in those fields where the PFR or FSS data previously appeared, the IFTS is indicated at the place of registration of the company or individual entrepreneur, its bank details, TIN and KPP. It must be remembered that field 101 of the payment order is also filled in a new way. The payer's status in the payment order in 2017 when paying insurance premiums by the FTS]]> recommends]]> both organizations and individual entrepreneurs with employees indicate code 14 - a taxpayer making payments to individuals. Field 101 "payer status" to entrepreneurs and other individuals who pay contributions for themselves takes on the value depending on who lists them: individual entrepreneur - 09, notary - 10, lawyer - 11, head of farm - 12. This applies to all insurance premiums , except for "injury". When transferring premiums for accident insurance, the previous value of field 101 - 08 is retained.
New KBK
The situation with filling in the KBK field is somewhat more complicated. Naturally, from 2017, when paying contributions, it is necessary to use new BCCs. Moreover, for the transfer of payments related to the period until the end of 2016, one set of BCC will be in effect, and for contributions in 2017 and beyond, another. And naturally, they will differ from the codes that were used in 2016.
For convenience, we present the main BCC-2017 on insurance premiums in a comparative table:
Fund transfers in 2016 |
Transfers in 2017 of arrears for 2016 and early periods |
2017 payments |
|
Social insurance premiums 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 for temporary incapacity for work 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 |
Insurance premiums for compulsory medical insurance 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 GPT within the limit, paid by the individual entrepreneur for himself |
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 OPS in excess of the limit, paid by the individual entrepreneur for himself |
392 1 02 02140 06 1200 160 |
182 1 02 02140 06 1200 160 |
182 1 02 02140 06 1200 160 |
from the case materials, 02/07/2018 the entrepreneur applied to the pension fund with an application for the return of overpaid insurance premiums in the amount of RUB 47,331. By a decision dated February 19, 2018, the pension fund refused to return these amounts of insurance premiums due to the absence of overpaid insurance premiums for an insurance pension. Considering the refusal to refund overpaid insurance premiums illegal and violating interest
FSS establishment
FSS RF not represented
evidence, in the presence of which he came to the conclusion that the activity actually carried out by the enterprise is “the lease of construction machinery and equipment”, which allowed him to assign an insurance rate corresponding to the 22nd class of professional risk. The courts established the impossibility of the actual implementation of this type of activity by the company due to the lack of his right to own All judicial practice on this topic "Procedure for payment of insurance premiums
What is the payer's status to indicate in field 101 of the payment order for payment of insurance premiums from 2017? Is code 08 really no longer necessary to use? Can code 01 be used? What to do if the field “payer status” is filled in incorrectly? Let's figure it out.
However, in order to pay taxes and insurance premiums in 2017, you should, as before, use payment order forms familiar to all accountants. The payment form, numbers and names of its fields are given in Appendix 3 to the Regulation, approved by the Bank of Russia 383-P. The form of the payment order provides that it is necessary to indicate the status of the payer.
Payer status is billing field 101. In this field, a special code is written off, which consists of two digits. This code indicates who exactly and what payment is making.
The payer's status is indicated in the payment order if taxes, insurance premiums or other obligatory payments are transferred. If payment is made in favor of the counterparty, field 101 is not filled in.
Rules for filling out payment orders in 2017
The rules for filling out payment orders for the payment of taxes and insurance premiums were approved by Order of the Ministry of Finance of Russia No. 107n. These rules continue to apply in 2017.
However, since 2017, instead of taxpayers and payers of insurance contributions, taxes and contributions can be paid by third parties: organizations, individual entrepreneurs or ordinary individuals (clause 1 of article 45 of the Tax Code of the Russian Federation). When filling out payments, third parties are also required to follow the rules approved by Order of the Ministry of Finance of Russia No. 107n.
Payer status: what to indicate in 2017
Payer status codes are approved by order of the Ministry of Finance of Russia No. 107n (Appendix 5 to this order). According to this order, until 2017, when paying all types of insurance premiums, code 08 had to be indicated in field 101 of the payment order.
At the same time, in 2016, the Ministry of Finance of Russia promulgated a draft order "On Amendments to Order of the Ministry of Finance of the Russian Federation No. 107n" On Approval of the Rules for Specifying Information in the Requisites of Orders for Transferring Funds to Pay Payments to the Budget System of the Russian Federation. " This document was developed, in particular, due to the fact that since 2017, the tax authorities have been delegated the authority to administer insurance contributions for compulsory pension, social and health insurance.
The named draft order of the Ministry of Finance, inter alia, provides that when transferring insurance premiums for compulsory pension (social, medical) insurance for employees in 2017, code 01 must be shown instead of code 08. That is, payments for insurance premiums from 2017 must be drawn up the same as for taxes. The only difference is in the BCC and the purpose of the payment.
Also, since 2017, new statuses of payers have appeared, which must be applied by organizations or individuals who pay taxes and insurance premiums "for others": statuses 29 and 30.
Here is an updated table of payer statuses from 2017, based on the draft order of the Ministry of Finance:
Field number |
Field code |
Field code value |
---|---|---|
Taxpayer (payer of fees) - a legal entity |
||
Tax agent |
||
Foreign economic activity participant - legal entity |
||
Organization (individual entrepreneur) that transfers other obligatory payments to the budget |
||
Taxpayer (payer of fees) - individual entrepreneur |
||
Taxpayer (payer of fees) - notary in private practice |
||
Taxpayer (payer of fees) - a lawyer who has established a lawyer's office |
||
Taxpayer (payer of fees) - head of a peasant (farm) economy |
||
Taxpayer (payer of fees) - another individual - bank client (account holder) |
||
Taxpayer making payments to individuals |
||
A participant in foreign economic activity - an individual |
||
Participant in foreign economic activity - individual entrepreneur |
||
Payer of customs payments, who is not a declarant, who is obliged by the legislation of Russia to pay customs payments |
||
Organizations and their branches that withheld funds from the salary (income) of a debtor - an individual to pay off arrears in payments to the budget on the basis of an executive document |
||
Responsible member of the consolidated group of taxpayers |
||
Member of the consolidated group of taxpayers |
||
Payer - an individual who transfers other obligatory payments to the budget |
||
Founders (participants) of the debtor, owners of the debtor's property - a unitary enterprise, or third parties who drew up an order to transfer funds to pay off claims against the debtor for the payment of mandatory payments included in the register of creditors' claims in the course of the procedures applied in the bankruptcy case |
||
Credit institutions (branches of credit institutions) that have drawn up an order to transfer funds transferred from the budget system, not credited to the recipient and subject to return to the budget system |
||
Legal or authorized representative of the taxpayer |
||
Other organizations |
||
Other individuals |
||
Payer status for individual entrepreneurs
As can be seen from the above table, individual entrepreneurs in 2017, in order to pay insurance premiums as for hired personnel, must indicate the payer status code “14”. If the individual entrepreneur pays insurance premiums "for himself", the payer's status code should be indicated - 09.
If an organization or individual entrepreneur acts as a tax agent and pays, for example, personal income tax for employees, then the code 02 is indicated in the payer status in field 101 in 2017. It has not changed. This code was used in 2016 as well.
When filling in field 101 "Payer status" of a payment order for the transfer of insurance premiums, organizations must set the value "01", and individual entrepreneurs - "09". This is confirmed by the letter of the Federal Tax Service dated 03.02.17 No. ЗН-4-1 / 1931.
The tax authorities learned that the banks' software does not allow accepting "payments" from organizations for the payment of insurance premiums with the "14" status. Therefore, banks simply refuse to accept payment orders with such a status and return them as erroneous. The processing of banking software products may take a certain amount of time from the Central Bank of the Russian Federation (more than six months).
"01" - for legal entities making payments to individuals;
"09" - for individual entrepreneurs;
"10" - for notaries in private practice;
“11” - for lawyers who have established a law office;
"12" - for the heads of the peasant (farm) economy;
"13" - for individuals.
Since 2017, code 01 must be indicated in field 101 of the payment order when transferring insurance premiums. In other words, payment orders for the payment of insurance contributions for compulsory pension, medical and social insurance must be filled in as for tax payments. Here is a sample 2017 payment order for the payment of pension contributions, which indicates the new status of the payer.
As you can see, the new payer's status is indicated in the payment order for the transfer of pension contributions (code 01 is indicated instead of 08). Besides:
In the field TIN and KPP of the recipient of funds - the TIN and KPP of the tax inspectorate administering the payment of contributions are indicated;
in the "Beneficiary" field - the abbreviated name of the Federal Treasury body is indicated and in brackets - the abbreviated name of the IFTS administering the payment;
in the KBK field - the budget classification code is indicated, consisting of 20 characters (numbers). In this case, the first three characters, denoting the code of the chief administrator of budget revenues, should take the value "182" - the Federal Tax Service.
Controversial moment
Now let's touch on the main controversial point related to changes in the payer status codes from January 1, 2017. So, as we have already said, the indicated changes are based on the draft order of the Ministry of Finance “On Amending the Order of the Ministry of Finance of the Russian Federation No. 107n. However, according to our information, as of January 1, 2017, this project has not been approved, officially published and, accordingly, has not entered into force.
And if so, no changes have occurred in filling in field 101 of payment orders "Payer Status" and the following conclusions can be drawn:
Even after January 1, 2017, when paying all types of insurance premiums as a payer status, you still need to indicate code 08;
when paying insurance premiums for December 2016, as well as for the months related to 2017 (January, February, March, etc.), the payer's status must be indicated as 08;
specifying code 08 when transferring insurance premiums does not entail arrears on premiums;
banks are not entitled to require that when paying insurance premiums to an organization from January 1, 2017, code 01 is indicated as the payer status.
If there is an error in the payer's status
Let's suppose that the changes in filling in the "Payer Status", nevertheless, have occurred. If so, then at the beginning of 2017 confusion is possible: some accountants, when paying insurance premiums in the status of a payer, will, as before, indicate 08, others - 01. It is possible that tax authorities will regard one of these options as erroneous. And then there may be arrears on insurance premiums. The fact is that payments for payment orders, which indicate different statuses of the payer, are posted by the IFTS to different personal accounts. That is, the payment with the 08 status can be accepted by tax authorities as “other obligatory payments”, and not insurance premiums. It may turn out that there will be an overpayment for "other payments", and arrears for insurance premiums. And for the amount of arrears, the tax inspectorate, as you know, can charge penalties and fines (Articles 75, 122, 123 of the Tax Code of the Russian Federation). To avoid this, an application for clarifying the payment should be submitted to the inspectorate (letter of the Federal Tax Service of Russia dated 10.10.2016 No. SA-4-7 / 19125). Attach a copy of the payment order to the application. Such a statement will be the basis for transferring the transferred amount to insurance premiums. Here is an example of an application to clarify the status of the payer in 2017.
If the commented draft order of the Ministry of Finance was never approved and did not enter into force as of January 1, 2017, then nothing needs to be specified. After all, then code 08 is the correct code in the payment order for the payment of insurance premiums.
In 2017, in field 101 of payment orders for insurance premiums for employees, organizations and individual entrepreneurs are advised by the Federal Tax Service to put down code 14. This information can be found on the official website of the Federal Tax Service. If an individual entrepreneur pays insurance premiums “for himself”, then code 09 should be shown. Such information appeared on the official website of the Federal Tax Service in January 2017. Then a joint letter was issued by the Federal Tax Service, the Pension Fund of the Russian Federation and the FSS with the same position. At the same time, according to our information, if organizations and entrepreneurs have previously transferred insurance premiums with code 01, then the inspectorate considers such a payment to be correct and there will be no arrears. Moreover, in later clarifications in the letter of the Federal Tax Service of 03.02.17 No. ЗН-4-1 / 1931 it is said that when paying insurance premiums, organizations need to put code 01, and entrepreneurs - 09.
Payer status in the payment of contributions "for injuries"
Insurance premiums "for injuries" did not come under the control of the IFTS. This type of contributions, as before, is administered by the Social Insurance Fund. In this regard, in order to pay this type of insurance premiums, in 2017, in field 101 of the payment order, as before, code 08 must be indicated.
The status in the payment order in 2019 is information about the payer to the budget of the Russian Federation. The accountant is obliged to fill in field 101 without errors for the correct transfer of money. From October 2, 2017, there are new requirements, 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 is obliged to indicate it exactly for the correct transfer of money. In case of an erroneous indication of the requisite, the payment by the Treasury will be classified as unclear, and it will take time to clarify it. The last changes to this procedure, which entered into force on October 2, 2017, were made by order of the Ministry of Finance of Russia dated 05.04.2017 No. 58n"On amendments to Order of the Ministry of Finance dated November 12, 2013 No. 107n". The document amended the procedure for filling out payment orders when transferring money to the budget.
Sample payment order form
Specifics of filling in field 101. Examples of filling in when generating payments
The status of the originator of the document in the payment order 2019 is filled in based on the new requirements of the Ministry of Finance, which amended 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 "injury" contributions, to the Federal Tax Service from October 2, 2017, the specialist needs to pay attention to the change in the codes of payments of insurance premiums administered by the tax. The Ministry of Finance determined that when transferring payments of insurance premiums with the administrator code "182" (Tax), the following values of field 101 are indicated:
- legal entities - "01";
- SP - "09";
- those engaged in private practice - "10";
- lawyers - "11";
- heads of the peasant farm - "12";
- individuals - "13", etc.
The officials deleted the code "14", since the banking system of payments needs to be improved ( Letter of the Federal Tax Service of Russia dated 03.02.2017 No. ZN-4-1 / [email protected] ).
The most common cases of filling in field 101
Several special cases of filling in props
The originator status in the 2019 payment order can vary as follows:
- transfer of income tax. Income tax is paid by organizations - legal entities. The tax is paid on the profits earned by the organization. The accountant should fill in the indicator "01" in field 101;
- transfer to compulsory pension insurance (hereinafter GPI) by the organization. Insurance companies for GPT are administered by the Tax Office. In field 101, the accountant must also indicate the indicator "01";
- transfer of OPS SP. Insurance for OPS for individual entrepreneurs, regardless of whether he pays them for himself or for 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 indicator of the status of the taxpayer in the payment order 2019 of payments for personal income tax - "02";
- transferring the sick person to the 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 payments to employees. Advance payment is not made to the RF budget. Field 101 must be left blank;
- transfer to the counterparty for payment of the performed information support services. Payment is not made to the budget of the Russian Federation. Field 101 is not filled in.
Status in payment orders in 2018when calculating a taxpayer with government agencies, it must be indicated with some peculiarities that are stipulated by the instructions of the Ministry of Finance of Russia. Consider them, as well as other relevant provisions of the legislation in terms of filling out payments.
Status indicator in the payment order
The main source of law, according to which one or another status is fixed in budget payments generated by taxpayers, is the order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n. Clarifications on individual nuances of the application of the provisions of this document appear from time to time. Among the key clarifying documents of recent years are letters:
- The Ministry of Finance of Russia dated January 16, 2015 No. 02-08-10 / 800, which clarified the use of indicators of the payer's status in correlation with the BCC used as identifiers of budgetary obligations;
- The Ministry of Finance of Russia dated 05/20/2016 No. 02-08-12 / 29143, which determined the relationship between who pays and where, for some codes, in particular, indicated the code number put down when paying tax by one individual for another;
- FTS of Russia dated 10.10.2016 No. SA-4-7 / 19125, which noted that an error in indicating the status of the payer does not make the tax payment unpaid and can be corrected by clarification through an application sent to the tax authority.
In connection with the transfer of insurance premiums under the control of the tax authorities, clarifications on the status in payments are as follows:
- Letters of the Federal Tax Service of Russia, the Pension Fund of the Russian Federation, the Federal Security Service of the Russian Federation dated January 26, 2017 No. BS-4-11 / [email protected]/ NP-30-26 / 947 / 02-11-10 / 06-308-P, Federal Tax Service of Russia dated January 20, 2017 No. BS-3-11 / [email protected] require the indication of codes according to the rules from the order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n:
- for legal entities and individual entrepreneurs when paying for their employees - code 14;
- for individual entrepreneurs paying for themselves - code 09.
- Letters of the Federal Tax Service of Russia dated 03.02.2017 No. ZN-4-1 / [email protected], dated 10.02.2017 No. ZN-4-1 / [email protected] explain that, since banks, due to technical problems, cannot accept payments with status 14, the codes are valid:
- 01 - for legal entities;
- 09, 10, 11, 12 - for individual entrepreneurs, including when paying for their employees.
Read about the position of the Bank of Russia in relation to code 14 in the material .
By order of the Ministry of Finance of Russia dated 05.04.2017 No. 58n, 2 payer statuses were updated from 02.10.2017:
- 03 - it is put in the payment order by the organization of the federal postal service when drawing up an order to transfer money for each payment of an individual (except for customs payments);
- 06 - this code is provided for participants in foreign economic activity - legal entities (except for the recipient of international mail).
The following articles will tell you about the nuances of filling in the payment order fields:
Status in land tax payments: nuances
The way to indicate the status in payments for land tax, explains the letter of the Ministry of Finance of Russia dated January 16, 2015 No. 02-08-10 / 800. It depends on who is transferring:
- Physical person.
- Entity.
- 03 - for legal entities classified as an organization of the federal postal service (or FPS) and forming orders for the transfer of funds for payments of individuals;
- 09 - for individual entrepreneurs;
- 10 - for notaries who are engaged in private practice;
- 11 - for lawyers who have their own office;
- 13 - for individuals who are clients of a credit and financial institution, account holders;
- 15 - for banks, their branches, payment agents, FPS organizations that generate payment orders for a certain total amount with a register for the transaction of funds that are accepted from payers in the status of individuals;
- 16 - for participants in foreign economic activities in the status of an individual;
- 17 - for participants in foreign economic activities in the status of individual entrepreneurs;
- 19 - for legal entities and their branches that have formed an order on the transaction of funds that are withheld from the salary of a debtor in the status of an individual against debts on obligations to the budgetary system of the Russian Federation on the basis of the received executive document;
- 20 - for credit structures and their branches, payment agents, which form orders for transactions of funds for individual payments of an individual.
Legal entities may have the following status:
- 01 - for taxpayers in the status of a legal entity;
- 02 - for tax agents;
- 04 - for tax authorities;
- 05 - for territorial structures of the Federal Bailiff Service;
- 06 - for participants in foreign economic activities in the status of legal entities;
- 07 - for customs structures;
- 26 - for the founders of the debtor firm, the owners of the firm's property in the status of a unitary enterprise, or third parties who have formed an order to conduct a transaction of funds aimed at repaying creditors' claims in the bankruptcy process.
Read about the registration of payment for land tax in the article .
We fill in the payment for taxes, fees and insurance premiums: current norms
The main source of law, which fixes the rules for indicating the status in payment orders sent to the bank in order to fulfill budgetary obligations, is Appendix 5 to Order No. 107 funds to the budgetary system of the Russian Federation.
The relevant information must be indicated in the requisite 101 of the payment order. It can record statuses such as:
- 01 - indicated by the taxpayer in the status of a legal entity (such can be, for example, LLC, JSC, PJSC);
- 02 - indicated by the tax agent (this can be a legal entity or individual entrepreneur, who, for example, are required to calculate personal income tax from the salary of employees and transfer it to the budget);
- 03 - indicated by the FPS organization (in fact, this is the Federal State Unitary Enterprise "Russian Post");
- 04 - indicated by the tax authority (these are the Federal Tax Service of Russia and its territorial divisions);
- 05 - indicated by the territorial structure of the Federal Bailiff Service;
- 06 - indicated by a legal entity carrying out foreign economic activities;
- 07 - indicated by the customs authority (that is, the Federal Customs Service);
- 08 - indicated by a legal entity, individual entrepreneur, notary, lawyer, head of a farm, who transfer funds to pay insurance premiums and other payments to the Russian budget system;
- 09 - the individual entrepreneur is indicated (when paying various taxes, for example, with the OSN, STS, UTII);
- 10, 11, 12 - indicated respectively by notaries, lawyers, farmers (also when paying taxes);
- 13 - indicated by the payer in the status of an individual who owns a bank account;
- 14 - indicated by the payer who carries out transactions in favor of individuals;
- 15 - indicated by the credit structure or its branch, paying agent, FPS when drawing up orders with a register for a transfer received from an individual;
- 16, 17 - indicated, respectively, by individuals and individual entrepreneurs carrying out foreign economic activities;
- 18 - indicated by the payer of customs duties, obliged to pay them by virtue of the law, but who is not a declarant;
- 19 - indicated by legal entities that collect debts to the budget from the salaries of hired employees on the basis of the received executive document;
- 20 - indicated by credit institutions, as well as their branches, which form orders for the transfer of funds for individual payments of individuals;
- 21, 22 - indicated by the responsible participants who are part of the consolidated groups of payers and ordinary participants, respectively;
- 23 - indicated by the body controlling the payment of contributions to extra-budgetary funds;
- 24 - indicated by an individual who pays insurance premiums, taxes, fees and other payments to the budget of the Russian Federation;
- 25 - indicated by the guarantor banks when forming orders in the process of VAT refund, when paying excise taxes;
- 26 - indicated by the founders of the debtor company, the owners of the property of the unitary enterprise, as well as by third parties intending to collect the debt from the corresponding company in the process of bankruptcy.
Payments to the FSS: the opinion of the fund
The FSS RF in a letter dated 15.01.2010 No. 02-13 / 08-13157 recommended that payers indicate status 08 in payment documents, confirming the norm specified in the provisions of Order No. 107.
Read about the problems that arise when sending a payment document to a bank that does not have funds for transferring, read the material .
Thus, in relation to insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, field 101 indicates the value 08 for all categories of the insured.
For a video explaining the procedure for processing a payment order for the transfer of insurance premiums, see.
Outcomes
In a payment order for payment of payments to the budgetary system of the Russian Federation, the payer's status is indicated in field 101. It is a two-digit code from Appendix 5 to the order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n.
For example, when a company transfers taxes from its own activities, code 01 "Taxpayer (payer of fees) is a legal entity" is indicated. And when transferring insurance premiums, code 08 is put in field 101.