Fill in a payment order for personal income tax. Payment order
In field 107 of the payment order, you must indicate the tax period for which the tax or contribution is paid. From the content of field 107 it should be clear for what period the tax is paid. Also, field 107 may indicate a specific date. Recently, the FTS issued a letter dated July 12, 2016 No. ZN-4-1 / 12498, in which it announced that tax agents should fill out several payments in order to pay personal income tax. What, according to the new rules for filling out payments, now indicate field 107? Can I continue to make one payment order? Let's figure it out.
Introductory information
You need to fill in field 107 to indicate the frequency of payment of the tax payment or the specific date of payment of the tax payment, if such a date is established by the Tax Code of the Russian Federation (clause 8 of the Rules, approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
In field 107, a 10-digit tax period code is entered. The first two digits are the tax payment period. For example, for quarterly - CV, monthly - MS, annual - GD.
The fourth and fifth digits are the tax period number. For example, if tax is paid for August, "08" is indicated.
Signs seven through ten represent the year. Dots are always put in the third and sixth digits. For example - КВ.03.2016.
New clarification of the Federal Tax Service on the field 107
The letter of the Federal Tax Service dated 12.07.2016 No. ZN-4-1 / 12498 states that the tax agent should draw up several payment orders if personal income tax is transferred with different payment terms.
Thus, the FTS, in fact, recommends new rules for filling out payment orders from July 2016. After all, there were no such requirements from the tax authorities before. However, after these recommendations appeared, accountants had questions about what exactly to enter in field 107.
What exactly should be specified in field 107 now
Upon payment of personal income tax tax law sets several payment terms and for each of these terms there is a specific payment date (see "").
Here are some examples.
Personal income tax from salary
Personal income tax for wages, bonuses and material benefits must be transferred to the budget no later than the day following the day of payment of income (paragraph 1 of clause 6 of article 226 of the Tax Code of the Russian Federation).
Example.
The employer paid the salary for July to the employees on August 4, 2016. In this case, the date of receipt of income will be July 31, the tax withholding date will be August 4. And the last date when personal income tax should be transferred to the budget is August 5, 2016. Does this mean that you need to put in the payment on 08/05/2016?
Or, in field 107 of the payment order, you can indicate "МС.07.2016" to make it clear that this is tax for July?
Personal income tax from sick leave and vacation pay
Personal income tax withheld from benefits for temporary disability, benefits for caring for a sick child, as well as from vacation pay, must be transferred no later than the last day of the month in which the income was paid (paragraph 2, clause 6, article 226 of the Tax Code of the Russian Federation).
Example.
The employee goes on vacation from August 25 to September 15, 2016. The leave was paid to him on 15 August. In this case, the date of receipt of income and the date withholding personal income tax is August 15, and the last date when the tax must be transferred to the budget is August 31, 2016. Will it be correct if you mark 08/31/2016 in field 107 of the payment order for the payment of personal income tax? Or should you indicate "МС.08.2016"?
Vacation
Vacation pay becomes income on the last day of the month in which they were paid (clause 6 of article 223 of the Tax Code of the Russian Federation). For example, if you pay vacation pay to an employee in September, then in field 107 of the payment for the payment of income tax, indicate "MS.09.2016". Even if the vacation "goes" to October.
Hospital
Vacation pay becomes income on the last day of the month in which they are paid (clause 6 of article 223 of the Tax Code of the Russian Federation). For example, if you pay the vacation pay to the employee in October 2016, then in field 107 of the payment you need to fill in - "МС.10.2016". And thus show that vacation pay was paid in the tenth month of 2016.
Material benefit
Sometimes employees have income in the form of material benefits, for example, from a loan received. To transfer from it income tax in field 107 of the payment order, fill in the month on the last day of which the person had material benefit... For example, if the material benefit from using the loan arose in November 2016, then fill in field 107 as follows:
Debt repayment: field 107
Tax agents also need to fill in field 107 in a situation where personal income tax debts are being repaid. If the organization repays the debt on its own initiative (voluntarily), then in field 107 indicate the month for which the debt is repaid. And in the field 106 put the ZD code. This code will mean that it is not current payment, namely, debt repayment. For example, if you repay your personal income tax debt for April 2016, then make the payment as follows:
Taxpayers transfer personal income tax to the budget from taxable income on a monthly basis.
In the payment, cell 107 is provided for entering data on the tax period for which the tax is transferred. It is allowed to reflect the specific date of payment, if it is established by the Tax Code of the Russian Federation.
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In cell 107, the period is indicated if the payment relates to the current year or the arrears are paid at the initiative of the payer, and there is no claim from the tax office.
Features of the content
Personal income tax payment contains the following fields:
In the field "107" indicate the tax period, it is the month for which the income tax is paid individuals... The number of payments with different dates in field 107 is equal to the number of income generation periods paid in one day. The date when the remuneration is received is set on the basis of Art. 223 NK.
Several payments must be printed at the same time, if employees receive money for different settlement periods... For example, along with the salary for April, the May vacation pay is also listed. In this case, there will be two tax payments. At the same time, in the salary document in field 107, indicate "МС.04.2017", for vacation - "МС.05.2017".
One payment order for personal income tax is filled out if the payments relate to the same period. You need to submit it to the bank before the early payment date. If these end periods are different, then you can prepare a separate payment document for each of them.
Example. On May 15, employees were paid an advance payment, vacation pay, material assistance for May. Income refers to the same period "MS.05.2017", but have different payment deadlines. For an advance, this is the last day of the month, for the rest of the amounts - the day of their transfer, i.e. 15.05.17. You can provide one or several payments for personal income tax to the bank.
If the company decides to transfer the entire amount of tax, then the payment must be submitted to the bank before 05.16.17 - the limit on the payment of personal income tax for vacation pay and financial assistance.
If the company does not have money to pay the tax in full, then by May 16 the document is prepared for the tax on vacation sums and material assistance, and personal income tax from the advance can be transferred later - until the end of May, but with a separate payment order. If the accountant made a mistake and indicated the wrong period in cell 107, an application for clarification of the payment should be submitted to the IFTS.
It indicates:
- date and number of the document;
- amount;
- incorrect value of field 107;
- specified props.
The first two characters in field "107" indicate the tax period code:
For a separate branch, a separate payment order for personal income tax is filled out.
What and how is indicated there
In field 107 reflect the period or date of payment of personal income tax. This is evidenced by clause 8 of the Rules, which were approved by the Ministry of Finance by order No. 107n of 12.11.13 (hereinafter referred to as the Rules).
The tax interval includes 10 characters, two of which are periods. The first two digits indicate the frequency of transfer (KV, MS, PL, GD), two following numbers- number of the period for which the transfer is made. If the tax is transferred once a year, then the value "00" is entered.
The last four characters of the field are the year of listing. For example, when paying tax for April 2020, filling out a payment order for personal income tax in field 107 looks like: "MS.04.2017".
The tax interval is reflected for current payments and transfers of amounts for previous periods, for which there are no claims from tax authorities. At the same time, the period for which the additional payment is paid is indicated in the field.
According to the letter of the Inspectorate of the Federal Tax Service No. BS-3-11 / 4028 dated 09/01/16, it is not necessary to enter the date of transfer in field 107, it is enough to indicate the month. The exact date will not be a mistake, but you will have to create more payments. For example, for personal income tax from an advance payment for May, in field 107, you can reflect "MS 05.2017" or "31.05.2017".
If it is impossible to reflect the tax interval in the payment order, then indicate "0" in the corresponding field.
If the personal income tax debt is repaid on the basis of the requirement of the Federal Tax Service Inspectorate, then in cell 107 you need to put the date corresponding to the deadline for payment specified in the request. If the debt is paid according to the results of the audit, then the tax period is zero.
What is the essence of filling out a payment order for personal income tax in field 107
From 2020, the deadlines for the payment of personal income tax have been determined for payments. The Rules do not stipulate how to draw up cell 107 in personal income tax payments. From the content of cell 107, it should be clear for what interval the tax is paid. A specific date can also be put here.
The procedure and terms for transferring personal income tax is regulated by Art. 226 NK. There are several terms for transferring, for each of which there is a deadline for the payment of personal income tax. In accordance with the Letter of the tax authorities No. ЗН-4-1 / [email protected] from 12.07.16 for each tax interval its own payment order is generated. The transfer period depends on the type of payment: salary, sick leave, material assistance, dividends, etc.
According to clause 6 of Art. 226 of the Tax Code, the employer is obliged to pay tax at the maximum on the day following the payment of income. An exception is made for vacation and sick leave. The tax on these amounts can be transferred until the end of the month in which the payment is made.
If cell 107 is filled in with an error, then the money will still go to the recipient's account, and tax authorities will consider personal income tax paid (Article 45 of the Tax Code).
If tax from different payments is transferred by one payment order, this is not an error. This may distort the data. It must be accompanied by the necessary explanations that will avoid a controversial situation.
If an error is found, the employer should submit an application to the tax authorities to clarify the payment.
Example. When earnings are paid for April 2020 in May, the date of receipt is the last day of the month of accrual. In the payment for personal income tax, you need to reflect "MS.04.2017".
In the case of vacation pay, they are considered income on the last day of the month they are paid. When listing vacation pay for May, in cell 107 they put: "МС.05.2017" or "31.05.2017". This also applies to vacations starting in June.
Sample filling
The Federal Treasury records incoming budget payments in a specific order. If the payment fields are filled in incorrectly, the amount will not be credited to the beneficiary's account.
The correct filling of the payment order for personal income tax in field 107 must contain information about the period for which the tax was transferred. The indicator includes the short name of the period, its number and year. For example, MS.02.2017 is a transfer for February of the current year.
If an organization pays personal income tax on one day, but for contagious periods, a separate payment is needed for each of them. The difference in the documents will be in the amounts and data of fields 107.
Tax authorities do not have the right to punish payers for mistakes in cell 107. However, a special program reconciles personal income tax payments with the 6-personal income tax form. If the transfers do not match the accruals, penalties are charged automatically. To avoid this, if an error is identified, the employer must necessarily submit an application for clarification of the payment. The tax authorities will adjust the payment and recalculate the penalties.
It is allowed to fill in field 107 in two ways: indicate the maximum date for the transfer of personal income tax or the month for which it is paid.
Example. The accountant gave the worker his earnings for April and vacation pay for May on May 10, and the next day he paid personal income tax on both amounts. The income was paid for different periods, so you need to issue two payment orders. In them, in cell 107, it is indicated: for earnings "MS.04.2017", for vacation pay - "MS.05.2017" or "05/31/2017".
In case of late payment of tax, the IFTS charges penalties. For the day of delay, they are equal to 1/300 discount rate Central Bank. A fine is also possible - 20% of the amount not received.
Other formalities of registration
In Letter No. ЗН-4-1 / 12498, the tax authorities inform that according to Art. 45 Tax Code payers must draw up a payment for tax in accordance with the Rules of the Ministry of Finance. They, in particular, say that in cell 107 you need to enter the tax period for payment.
If the employer transferred personal income tax, but later found an error in field 107, he must submit an application to the Federal Tax Service Inspectorate for its clarification and a copy of the corresponding payment.
The personal income tax payer is obliged to generate a separate payment order for each value in cell 107, if the law provides for different payment terms and deadlines for the transfer of tax for each term.
The letter from the tax authorities did not establish new rules. It commented on the existing procedure for filling out payments for taxes. The Tax Code of the Russian Federation has established different terms for the payment of personal income tax, for each of which there is a maximum transfer date.
Payroll tax, material aid and bonuses must be transferred at the most the next day after payments. With vacation pay and hospital personal income tax allowed to pay before the end of the month of payment.
In the payment order, you can specify the maximum date for the payment of income or the interval for which the tax is withheld. The second option is simpler. In this case, it is enough to know in which period the income arose.
The indicator of cell 107 for the main types of income is shown in the table:
In some cases, the payer extinguishes the personal income tax debt. If he does this voluntarily and does not have a requirement from the tax authorities, then in cell 107 indicate the month for which the tax is paid. In the field 106, the code "ZD" is put, indicating the debt.
If the payment is made on demand, then indicate the date until which the payment must be made according to the document, and in cell 106 - the code "TP", while the KBK of penalties is put: 182 101 02010 01 2100110.
Explanation of situations
Situations often arise in which the filling of cell 107 has some peculiarities:
Payment of earnings along with vacation pay | In May, the company paid off earnings for April and vacation pay for May at the same time. For earnings, the day of issue corresponds to the last day of the month for which it was charged. For vacation pay, the date of payment. It is necessary to form two payments for personal income tax. In the salary in cell 107, "МС.04.2017" is put, in the vacation pay - "МС.05.2017". The data shows for what period the tax is transferred. |
Salary and sick leave paid in one day | This situation is similar to that described in clause 1. Also, two orders are issued with different values of cells 107. |
Holidays issued before the month of the start of the holiday | The employee received vacation pay at the end of April, and went on vacation at the beginning of May. The date of income is the date of payment. In what period the worker actually rests, it does not matter. Field 107 has the form: "МС.04.2017" and confirms that vacation pay was paid in April. |
Earnings and bonus issued at the same time |
|
Payment for contract work | The contractor received remuneration in May for the work done in April. Under a civil law contract, income is recorded on the day the money is issued. The corresponding field in the payment order will be: "МС.05.2017". |
Daily allowance |
|
What does a sample payment order for personal income tax look like in 2019-2020? What are the features of paying income tax from wages? How to fill in the fields of the salary payment for personal income tax? Here is a sample of filling out a payment order for the payment of personal income tax in 2019-2020.
Also see:
Direction of funds to the budget
In 2020, it is not enough to fill in and submit personal income tax statements on time, if necessary, to cash for the payment of income tax were taken into account in the budget in accordance with their purpose.
To do this, you must fill out a payment order at the Federal Tax Service in accordance with all official requirements. Otherwise, the organization and the federal treasury itself may simply not see the funds transferred. Then you have to:
- clarify all payment details;
- check details;
- look for a mistake.
Nobody says that the amounts paid will be lost. However, sometimes legal entities and individual entrepreneurs with personnel as a safety net have to re-transfer the required amount in order to avoid troubles with relations with the Federal Tax Service Inspectorate.
In this way, payment of personal income tax in 2019-2020, a payment order, which is formed according to a certain pattern, requires close attention in order to avoid a mistake. Here is the form of a payment order, which in 2019-2020 legal entities can apply for the purpose of transferring personal income tax.
The form of payment order for personal income tax of the 2019-2020 model has not acquired any changes.
is given in Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2012 N 383-P. The payment order for the payment of tax should be filled out in accordance with the Rules that are established in Appendices N N 1, 2, 5 to the Order of the Ministry of Finance of Russia dated 12.11.2013 N 107n.
How salaries are subject to personal income tax in 2019-2020
The employer (including legal entities) is obliged to calculate personal income tax from it when paying wages and act as a tax agent, withholding tax and transferring it to the budget (clauses 1, 2, article 226 of the Tax Code of the Russian Federation). Personal income tax on general rule must be withheld upon actual payment of wages to the employee (clause 4 of article 226 of the Tax Code of the Russian Federation).
Deadline for payment of personal income tax from salary
It is necessary to transfer personal income tax from the employee's salary to the budget no later than the working day following the day of its payment (clause 6 of article 6.1, clause 6 of article 226 of the Tax Code of the Russian Federation).
What to consider when filling out
To answer the question of how to fill out the correct payment order for personal income tax in 2019-2020 so that the funds can reach their destination, you need to be aware of some of the nuances:
- On line 101, each applicant must indicate their own status. It can be an ordinary individual (13) or a tax agent (02). If this individual entrepreneur lists the tax for himself, his status is 09.
- For line 104, it is important who exactly pays the tax and what its status is: a tax agent, an individual, or a merchant for himself.
- If the organization has separate subdivisions, then the tax must be transferred at the location of each of them (its own checkpoint, OKTMO, another IFTS). Personal income tax is also deducted from payments under civil law contracts of "isolation" according to their details. A similar procedure is established for merchants with personnel on a patent or imputation.
Everyone who pays employees transfers personal income tax to the budget. In order to avoid mistakes that entail fines and other difficulties, carefully fill in the payment orders. There are no changes in their design in 2020. But there are differences in filling out payments for the transfer of salary tax, vacation pay, payments upon dismissal, as well as for the payment of penalties and a fine for personal income tax.
All companies that pay money to individuals - employees, contractors on a work contract need to transfer personal income tax. In 2020, the rules for processing and transmitting payment orders will not change. The KBK update does not affect the settlements for personal income tax.
Errors in transferring taxes may lead to the fact that the payment will not be credited, while the deadline for payment may be missed, or the payment will need to be clarified. In order to avoid such mistakes, we will tell you how to correctly fill out a payment order for personal income tax in 2020 at. Sample payment for personal income tax in 2020 with new details for the most common cases, you will also find in the article.
What are the consequences for errors in the payment order?
How to fill out a payment order for personal income tax in 2020
Whether you draw up payments on paper or send them through a client bank, the form of the document is the same. It was approved by the Bank of Russia in Regulation No. 383-P of June 19, 2012. Unlike others primary documents you cannot remove or replace the details in the payment order.
The filling rules are spelled out in the regulation of the Bank of Russia dated June 19, 2012 No. 383-P and in the order of the Ministry of Finance dated November 12, 2013 No. 107n. Let's list them in order in the table:
Field |
Field No. |
What to indicate |
---|---|---|
Payment order number and date |
Sequential number and date of payment |
|
Payment type |
Depends on the requirements of the bank, this field may not be completed. The entries "Urgent", "Telegraph", "Mail" are allowed. |
|
Payer status |
When transferring personal income tax, indicate the code: 02 if you are a tax agent, 09, if the individual entrepreneur transfers the tax for himself |
|
Suma in cuirsive |
Tax amount, pennies indicate in numbers |
|
TIN and KPP |
Enter company data |
|
Payer |
Please enter the full name of the company |
|
Enter the same amount as above, only in numbers. Pennies also need to be indicated |
||
Account number |
Payer's bank account from which the payment will be transferred |
|
Payer's bank |
Bank's name |
|
BIC and account number |
Company bank details |
|
Beneficiary's bank, BIC and account number |
Beneficiary's bank details |
|
TIN and KPP, account number |
Payee details |
|
Recipient |
When paying taxes, the recipient will be the Treasury, write down - UFK. Indicate and the administrator of income - your inspection |
|
The type of transaction for payment is cipher 01 |
||
You do not need to specify the purpose of the payment |
||
When paying tax, indicate 0. For payments on a document with unique identifier payment (UIP) enter 20 characters of the UIP code |
||
Payment term. |
The due date does not need to be specified |
|
Ocher. boards. |
The order of payment for taxes is 5 (Article 855 of the Civil Code). If tax payment carry out at the request of the IFTS - 3 |
|
Res. field |
Leave the reserve field blank |
|
This and the following fields are filled only by tax payments... In the first cell, put down KBK. We will consider the specific code for each case of personal income tax payment in 2020 in the article separately. |
||
Company OKTMO code |
||
The reason for payment code for personal income tax may be as follows: - "TP" - payments of the current year; - "TR" - transfer at the request of the tax authority; - "ZD" - repayment of the tax debt on its own initiative; - "AP" - payment based on the inspection report. |
||
Fill in the tax period in the format XX.XX.XXXX. First, specify the tax payment period code. For NDFD, the frequency of payment is a month, for this the code "MS" is provided. Next is the number of the month for which you are paying tax, and the year |
||
Indicate the number of the document-basis for payment on transfers at the request of tax or other documents. For normal cases, put 0 |
||
The date of the document-basis of payment is put down if you pay tax at the request of the tax authorities or another document. Otherwise, indicate - 0 |
||
Leave the last field blank |
||
Purpose of payment |
"Personal income tax from salaries for month 2020 " |
|
The document on paper is signed by the one whose signature is in bank card... Payment in in electronic format must be certified by the one who has the signing key |
Such will act rules for filling out a payment order in 2020, sample for personal income tax below.
Personal income tax payment 2020: sample filling
To pass payment of personal income tax in 2020 payment order sample we will give you a specific example.
Example
LLC "Company" paid wages for January 2020 on February 5. On the same day, the accountant drew up a payment order to transfer the withheld personal income tax to the budget.
Key payment indicators:
- Payer's status (field 101) - 02, code for tax agents;
- KBK (field 104) - for personal income tax it is 182 1 01 02 010 01 1000 110;
- Basis of payment (field 106) - TP code;
- The tax period (field 107) is MS 01/2020.
Beneficiary bank details for companies that pay personal income tax to the Moscow budget will be as follows:
- BIK (field 14) - 044525000;
- The name of the payee's bank (field 13) - Main Directorate of the Bank of Russia for the Central Federal District of Moscow (Main Directorate of the Bank of Russia for the Central Federal District).
The payee's account number will also be the same (field 17) - 40101810045250010041.
Sample payment for personal income tax from vacation pay in 2020
If you transfer personal income tax from vacation pay, there are not many features in the design. In the purpose of the payment, indicate that the tax is on vacation pay.
The deadline for transferring "income" for such payments is no later than the end of the month in which they were issued. Therefore, the vacation pay tax will have to be transferred separately from the salary by order. Sick leave tax can be combined with vacation pay. For these payments, the terms of transfer to the budget coincide. In the field of payment 107, indicate "МС.ХХ.2020".
Learn more about which payments can be combined into one payment order
Sample payment for personal income tax upon dismissal of employees in 2020
Personal income tax payment order 2020 for employees who are fired also has features. Having settled with the dismissed employee, you need to transfer the tax on payments no later than the next day. Because of this requirement on transfer of personal income tax upon dismissal of an employee 2020 payment order will be separate.
The purpose of payment for these payments is personal income tax from income upon dismissal of employees.
A sample of filling out a payment order for interest on personal income tax in 2020
The payment order for the payment of interest on tax differs from the above documents a little more.
First of all, the difference is in the KBK. Separate codes are set for tax, interest and penalty budget classification... They need to be listed in separate payment orders. To pay interest on personal income tax, in field 104, indicate the KBK - 18210102010012100110.
The reason for payment code (field 106) for penalties instead of TP can be:
- ЗД - repayment of tax debt on its own initiative;
- TR - there is a tax claim for payment;
- AP - payment based on the decision to prosecute.
Based on these reasons for payment, fill in the tax period code in field 107:
- In case of voluntary payment of penalties, the tax period is 0. It is possible to indicate the exact period if you pay the penalty for it. For example, MS.12.2020 - penalties for December 2020.
- If there is a requirement of the Federal Tax Service Inspectorate, indicate the period from it. In this case, the order of payment (field 21) will not be "5", but "3". After all, the initiator is not the company itself, there is a demand or a decision of the tax authorities to pay a fine.
- Payment of penalties based on the decision of the tax authority - 0.
Visual payment order of interest on personal income tax in 2020 sample of filling will help prevent mistakes.
Payment of a fine for personal income tax: a sample payment order in 2020
The payment for the fine is similar to the order for the payment of the penalty interest. It differs from it in the following fields. KBK for a fine on personal income tax - 18210102010013000110. In the purpose of payment, you must indicate that a fine and a document-basis with details are paid. The basis may be the requirement of the Federal Tax Service Inspectorate or the decision of the tax authorities to prosecute.
Review of the latest changes in taxes, contributions and salaries
You have to restructure your work due to numerous amendments in tax code... They affected all major taxes, including income tax, VAT and personal income tax.
Let's consider on specific samples how to correctly fill out a payment order for personal income tax in 2019. We will understand the nuances of filling out the most important payment details for Personal income tax agents.
Field 103 “KPP of the recipient”. Here indicate the checkpoint of the inspection unit in which the head office of the company or its separate subdivision who made the payment.
Field 104 “KBK” for tax agents has the following meanings:
Table 1. BCC of the payment order for the payment of personal income tax
Field 106 “Basis of payment”. When transferring tax to the budget, put the code “TP”.
Field 107 “Personal income tax payment period”. Enter the period for which the tax was charged. For example, when transferring personal income tax from wages, sick leave, vacation payments for August in September indicate: MS.08.2019. If you pay a fine, then put a zero “0”. SP on OSNO when paying personal income tax for 2019 indicates GD.00.2019.
In the fields 108 “Document number” and 109 “Document date”, when transferring tax, also write zero “0”. When paying a fine, indicate the number and date of the decision according to which the company or individual entrepreneur was fined.
Filling in the payer for personal income tax information about the payer
We have collected the features of filling in such fields in the table:
Table. Personal income tax payer details in the payment order
Field value | Field name | Filling procedure |
60 | "INN" |
TIN of the company or individual entrepreneur making payments to the budget. Signs 1 and 2 must not have the value “0” at the same time. If a third party transfers, it indicates the TIN of the company or individual entrepreneur for which the payment is made |
102 | "KPP" |
KPP of a company or individual entrepreneur making payments to the budget. Signs 1 and 2 must not have the value “0” at the same time. If a third party transfers personal income tax, it indicates the KPP of the company or individual entrepreneur for which the payment is made |
8 | "Payer" | Organizations indicate their name |
Individual entrepreneurs, private notaries, lawyers - founders of lawyers' offices, heads of peasant (farm) households indicate their full names and in brackets, respectively: "IP", "notary", "lawyer", "KFH" according to the status. Registration address at the place of residence or at the place of stay. At the beginning and at the end of the address put: "//" If a third party transfers, it indicates the data of the company or individual entrepreneur for which the payment is made |
A sample of filling out a payment order for personal income tax from salary
As a general rule, when salaries are paid to personnel by the day of actual receipt of income, the last day of the month in which this type of payment was accrued is considered. Withholding tax on the day the salary amounts are transferred to individuals. If this is done in installments, then the tax is paid on each part.
As a general rule, tax is not withheld from the advance payment. But it is necessary to make a deduction when an advance payment is made to the staff on the last day of the month or if for the current month individuals received income in kind or had material benefits.
You need to fill in the payment order on the day of payment of wages. But not later than the day following the day of such payment. Sample of filling out a payment order:
Sample payment order for personal income tax in terms of dismissed employees
Tax from such persons is withheld on the day of payment of their last earnings in and other income received by the company. Personal income tax payment and filling in the payment order is made in the order that is in the previous section.
Sample payment for personal income tax from vacation payments and sick leave
Pay income tax on vacation payments to the budget and hospital benefits need before the end of the month in which such payments were made. You need to fill in the payment order with the date of the payment. But no later than the next day after her.
Payment order for personal income tax upon payment of fines
A situation is possible when a company or individual entrepreneur, with non-transfer of tax or its delay, has arrears and penalties or even a fine.
Penalty tax authorities will be charged as a whole for the organization. The inspectors will take into account the date the income was paid to the staff and the date the tax was actually withheld.
Note: the inspectors will issue a fine if the tax was incorrectly reflected in tax reporting and the error was not eliminated in time (Resolution of the Constitutional Court of the Russian Federation dated 06.02.2018 No. 6-P). If the amount is shown in the reporting correctly, then you just need to pay off the debt and pay late fees to the budget. At the same time, the revised declaration is not submitted to the IFTS. But the tax and penalties on it must be paid to the budget before the inspectors discover the arrears (decree of the Presidium of the Supreme Arbitration Court of the Russian Federation of 03/18/2014 No. 18290/13).
Registration of a payment order for personal income tax in 2019 by individual entrepreneur
Individual entrepreneurs on OSNO are required to transfer tax on their income no later than July 15 following tax period on which to report.
The most common mistakes that are made in a payment order and the procedure for correcting them are presented in the table below:
- Peculiarities of interaction of insured organizations with the FSS, if they are located in the region where the pilot project is operating Interaction with the social insurance fund
- Keeping a journal of registration of cash documents
- A sample of filling out an order for an inventory
- What to correct in the accounting if the company issued an invoice with a long delay If the invoice was not issued