Payment personal income tax sample filling. Sample payment order personal income tax
Let us consider on specific samples how to correctly fill out a personal income tax payment order in 2019. We will understand the nuances of filling in the most important details of a personal income tax payment with tax agents.
Field 103 “Receiver PPC”. Here indicate the checkpoint of the inspection unit in which the head office of the company or its separate division, which made the payment, is registered.
Field 104 “KBK” for tax agents has the following meanings:
Table 1. KBK 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 “Period of payment of personal income tax”. Enter the period for which the tax is calculated in it. For example, when transferring personal income tax from wages, sick leave, vacation pay for August in September, they indicate: MS.08.089. If you pay a fine, put a zero “0”. An individual entrepreneur on OSNO when paying personal income tax for 2019 is indicated by DG.00.2019.
In fields 108 “Document number” and 109 “Date of document”, when transferring tax, also put the zero “0”. When paying the fine, indicate the number and date of the decision according to which penalties were imposed on the company or individual entrepreneur.
Filling in payer information on the payer
Features of filling out such fields we have collected in the table:
Table. Details of the personal income tax payer in the payment order
Field value | Field name | Filling order |
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 lists, it indicates the TIN of the company or individual entrepreneur for which payment is made |
102 | "PPC" |
PPC 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 the personal income tax is transferred by a third party, it indicates the checkpoint of the company or individual entrepreneur for which it pays |
8 | "Payer" | Organizations indicate their name |
Individual entrepreneurs, private notaries, lawyers - founders of law offices, heads of peasant (farmer) households indicate their full names and in brackets respectively: “IP”, “notary”, “lawyer”, “peasant farm” according to status. Registration address at the place of residence or at the place of stay. At the beginning and at the end of the address they put: "//" If a third party lists, it indicates the details of the company or individual for which payment is made |
Sample of filling a payment order for personal income tax from a salary
As a general rule, when paying wages to staff in the afternoon, the 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 of transfer to individuals of salary amounts. If this is done in parts, then the tax is paid on each part.
As a rule, the tax is not withheld from advance payment. But deduction is necessary when paying the advance payment to the staff on the last day of the month or if individuals received income in kind or had material benefit for the current month.
You need to fill in the payment on the day of payment of wages. But no later than the day following the day of such payment. Sample of filling in a payment order:
Sample payment order for personal income tax regarding dismissed employees
The tax on such persons is withheld on the day they pay their last earnings in and other income received by the company. Payment of personal income tax and the payment of the payment is made in the manner that is in the previous section.
Sample personal income tax payment from vacation pay and sick leave
You must pay income tax on vacation pay and hospital benefits to the budget before the end of the month in which such payments are made. Fill in the payment order by the date of payment. But no later than the day following it.
Payment order for personal income tax when paying fines
A situation is possible when a company or individual entrepreneur in the event of non-payment of tax or its delay arises from arrears and penalties or even a fine.
Penalties are assessed by tax authorities as a whole throughout the organization. Inspectors will take into account the date of payment of income to staff and the date of actual tax withholding.
Note: the inspectors will issue a fine if the tax was incorrectly reflected in the tax reporting and the error was not corrected in time (post. CC of the Russian Federation dated 06.02.2018 No. 6-P). If the amount shown in the statements is correct, then you just need to pay off the debt and pay late interest penalties to the budget. At the same time, they do not submit an updated declaration to the IFTS. But the tax and penalties on it should be paid to the budget before the discovery of arrears by inspectors (post. Presidium of the Supreme Arbitration Court of the Russian Federation dated March 18, 2014 No. 18290/13).
Registration of a payment order for personal income tax in 2019
Individual entrepreneurs at the OSNO are required to transfer tax on their income no later than July 15 of the following tax period, for which they should report.
The most common mistakes made in the payment order and the procedure for their correction are presented in the table below:
- This is a standard form that is used when paying taxes and insurance contributions to the state budget. It contains fields that are responsible for various indicators - it is necessary to fill in the payment carefully so that the tax to be paid arrives as intended.
The status of the payer in the payment order for personal income tax
Field 101 of the order displays the taxpayer status. It can be an individual (13), (09) or a tax agent (02).
The correct indication in the field 104 of the payment also matters to the person who pays the tax.
It should be borne in mind that the 2016 BCC for some contributions is already outdated, for example, for the FIU.
New rules and nuances of filling
Since April 2017, the legislation provides for new requirements regarding the completion of payment orders. Starting April 25 of this year, new rules will start to apply, which will resolve issues of contentious situations when entering information in field 101 “Payer status”. From this moment, when transferring insurance premiums by the organization of the Federal Tax Service Inspectorate for the employees for the employees in the field “Payer Status”, you must enter code 01, if the contributions are paid by an individual entrepreneur for himself or for his employees, then code 09 is indicated.
From now on, code 08 should be used by companies and entrepreneurs in addressing non-tax transfers under the IFTS to the budget. For those who transfer personal income tax for their employees as tax agents, code 02 for field 101 has not changed.
To fill out a payment order under the new rules, see this video:
Holiday
Current legislation stipulates that in 2017 it is necessary to pay no later than the end of the month in which payments were accrued. The new deadlines enable the accountant to pay personal income tax on several employees who have gone on vacation at once.
If the sick leave and leave were issued in one month, now it is now possible in one payment with vacation tax.
Sample filling PP for personal income tax with vacation
Return personal income tax employee
If the tax agent withheld personal income tax in a larger amount than was necessary, then he must inform the employee within 10 days, and the employee must write a statement of return to the agent. Overpayment can be set off against future tax payments on personal income tax or return funds from the budget.
If the amount is sufficient for a refund, the agent returns the deduction surplus to the employee account specified in the application. With a shortage of funds, the agent applies for a return to the IFTS.
Example of PP for the payment of personal income tax
Penalties for tax
In the payment order for the payment of interest indicate the same status of the payer, details of the recipient and administrator. However, there are significant differences:
- in the field 104 “KBK”: for a penalty there is its own KBK, enter the subspecies code in 21-17 digits - 2100;
- field 110 "Type of payment" is left blank (previously set to "PE");
- field 106 “Basis of payment”: if the penalty is calculated on its own and paid voluntarily - set the code “ZD”, if the penalty is paid at the request of the Federal Tax Service - put “TR”, when paying the penalty according to the results of the check - enter “AP”;
Field 107 “Tax period” is filled in depending on the grounds entered in field 106:
- “ZD” - set 0 for voluntary payment, in other cases - the period we want to indicate;
- "TR" - indicate the period at the request of the IFTS;
- “AP” - set 0.
If the payment is made independently, then the fields 108 and 109 are left blank, in other cases they indicate the number and date of the requirements of the Federal Tax Service Inspectorate or in accordance with the verification act.
This video with an understandable sample form will help you issue a payment order for the payment of interest:
Fines
To pay a fine in a payment order, there are nuances in filling out the following fields:
- 104 - display the corresponding KBK;
- 105 – ;
- 106 - “TR” (IFTS requirement);
- 107 is the value 0;
- 108 - requirement number;
- 109 - date of claim.
Example of filling PP with a fine
Transfer to the budget
To transfer personal income tax to the budget, the following information must be filled in the payment order:
- status, TIN, Payer PPC;
- information about the recipient (UFK IFNS), its TIN and KPP;
- priority of payment;
- KBK and OKTMO;
- basis of payment and installment period;
- number and date of the document on the basis of which the payment is made;
- type and purpose of payment.
It is important not to make mistakes in the details of the accounts of the Federal Treasury and the name of the recipient - a banking institution.
Payment of arrears
In case of arrears, in field 106 “Basis of payment” indicate:
- usual arrears - "ZD";
- arrears of tax claims - TR;
- installment arrears before the tax claim - “AP”.
Sample PP when paying arrears
Personal income tax with dividends
Dividends are taxed: 13% will be paid by a tax resident of the Russian Federation, 15% - by a non-resident of Russia.
- According to the general principle, it pays itself no later than one month after their payment.
- If a resident of the Russian Federation has received payments outside the state, he will transfer personal income tax until July 15 of the year following the year of payment.
Moreover, in the field 101, the status of the payer is set to “02” - a tax agent, or “13” - an individual.
Payment order - this is a document with which the owner of the current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make state payments and contributions, that is, actually ensure any financial movement permitted by law.
Payment orders must be prepared in accordance with the procedure established by the Ministry of Finance, as they are processed automatically. It does not matter if a paper payment was submitted to the bank or sent via the Internet.
A complex form developed by the Central Bank of the Russian Federation and approved by federal law must be completed correctly, as the price of an error may turn out to be too high, especially if this is an order for tax payments.
FILES
To avoid problems associated with the incorrect filling of the fields of the payment order, we will deal with the features of each cell.
Payment Code
Details of the future payment and information about it are located in the specially designated fields of the payment form. Many information is marked in encoded form. The code is the same for all participants in the process:
- payer;
- bank;
- recipient of funds.
This makes it possible to automatically account for payments in electronic document management.
Step-by-step instructions for completing a payment order
On the sample form, each cell is assigned a conditional number to make it easier to explain its meaning and to clarify how it is necessary to fill it.
Check if you are using the current payment order form updated in 2012. The new form is approved by Appendix 2 to the Bank of Russia Regulation No. 383-P dated June 19, 2912.
Verify the number shown at the top right. No matter who the money sent by means of the payment order is intended, the same numbers will be indicated - 0401060 . This is the current uniform form number.
We begin to fill out the document fields in turn.
Field 3 - number. The payer shall indicate the payment number in accordance with his internal numbering procedure. Individuals can affix a number to the bank. This field cannot exceed 6 characters.
Field 4 - the date. Date format: two digits of a number, two digits of a month, 4 digits of a year. In electronic form, the date is formatted automatically.
Field 5 - payment type. You need to choose how the payment will be made: “urgently”, “telegraph”, “mail”. When sending a payment through a client bank, you must specify the encoded value accepted by the bank.
Field 6 - Suma in cuirsive. Capital letters indicate the number of rubles (this word is not reduced), pennies are written in numbers (the word "penny" also without abbreviations). It is permissible not to indicate a penny if the amount is integer.
Field 7 - amount. Transferred money in numbers. Rubles must be separated from cents by the sign -. If there is no cents, then \u003d is put after rubles. There should not be any other signs in this field. The number must match the words in field 6, otherwise the payment will not be accepted.
Field 8 - payer. Legal entities should indicate their abbreviated name and address, individuals must indicate their full name and address of registration engaged in private practice, in addition to these data, the type of activity should be noted in brackets, IP - name, legal status and address. The name (name) is separated from the address by the // symbol.
Field 9 - Account number. This refers to the payer account number (20-digit combination).
Field 10 - payer bank. Full or abbreviated name of the bank and city of its location.
Field 11 - BIC. Identification code belonging to the payer's bank (according to the Directory of Settlement Participants through the Central Bank of Russia).
Field 12 - correspondent account number. If the payer is served by the Bank of Russia or its branch, this field is not filled. In other cases, you need to specify the sub-account number.
Field 13 - payee's bank. Name and city of the bank where the funds are directed.
Field 14 - BIC of the beneficiary's bank. It is filled in similarly to item 11.
Field 15 - recipient subaccount number. If the money is sent to a Bank of Russia client, there is no need to fill in the box.
Field 16 - the recipient. The legal entity is indicated by its full or abbreviated name (both can be right away), individual entrepreneur by status and full name, private practitioners of private entrepreneur need to additionally indicate the type of activity, and the individual should be fully named (without declining). If funds are transferred to the bank, then information from field 13 is duplicated.
Field 17 - beneficiary account number. 20-digit account number of the recipient of funds.
Field 18 - type of operation. Code set by the Central Bank of the Russian Federation: for a payment order, it will always be 01.
Field 19 - payment term. The field is blank.
Field 20 - purpose of payment. See paragraph 19 until the Central Bank of the Russian Federation has indicated otherwise.
Field 21 - payment queue. The number is indicated from 1 to 6: the queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salaries) and 6 (payment for purchases and supplies).
- UIN code. A unique accrual identifier was introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is set.
Field 23 - reserve. Leave it blank.
Field 24 - purpose of payment. Write down why the funds are transferred: name of the product, type of service, number and date of the contract, etc. VAT is optional, but it is better to be safe.
Field 43 - stamp of the payer. It is placed only on a paper version of the document.
Field 44 - signatures. On paper, the payer puts a signature that matches the sample on the card filed when registering the account.
Field 45 - bank marks. On a paper form, banks of the sender and recipient of funds put stamps and signatures of authorized persons, and in electronic form - the date of execution of the order.
Field 60 - TIN payer. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), write 0.
Field 61 - TIN of the recipient. Similar to item 28.
Field 62 - date of receipt at the bank. Fills the bank itself.
Field 71 - date of write-off. Affixes a bank.
IMPORTANT! Cells 101-110 must be filled in only if the payment is intended for tax or customs.
Field 101 - payer status. Code from 01 to 20, specifying the person or organization transferring funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in without fail.
Field 102 - Payer checkpoint. The reason code for registration (if available) is 9 digits.
Field 103 - PPC of the recipient. 9-digit code, if assigned. The first two digits cannot be zeros.
Field 104 -. 2016 innovation. The budget classification code reflects the type of income of the Russian budget: duty, tax, insurance premium, trade fee, etc. 20 or 25 characters, all digits cannot be zeros.
Field 105 - the code . Indicated since 2014 instead of OKATO. According to the All-Russian Classifier of Territories of Municipalities, you must write in this field 8 or 11 digits assigned to your locality.
Field 106 - basis of payment. The code consists of 2 letters and indicates various grounds for payment, for example, FROM - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for payment reasons. If the payment that is made to the budget is not indicated in the code list, 0 is put in the cell.
Field 107 - an indicator of the tax period. It is noted how often tax is paid: MS - monthly, KV - once a quarter, PL - every six months, State Duma - annually. After the letter, the date is written. If the payment is not tax but customs, the code of the relevant authority is written in this cell.
Field 108 - number of the basis of payment. From March 28, 2016, in this field you need to write the document number on the basis of which the payment is made. The document is selected depending on the code specified in field 107. If TP or ZD is in cell 107, then 0 must be entered in field 108.
Field 109 - date of the document of the basis of payment. Depends on field 108. At 0, in field 108, 0 is also written in this cell.
Field 110 - type of payment. The rules for filling this field changed in 2015. This cell does not need to be filled out, since the field of the budget code is indicated in field 104 (its 14-17 categories just reflect the subspecies of budget revenues).
Additional nuances
Typically, a payment should be made in 4 copies:
- 1st is used when debiting at the payer's bank and gets into bank day documents;
- 2nd serves for crediting funds to the beneficiary's account in his bank, is stored in the documents of the recipient's bank day;
- 3rd confirms the bank transaction, attached to the extract from the beneficiary's account (in his bank);
- 4th with a bank stamp is returned to the payer as confirmation of acceptance of payment for execution.
NOTE! The bank will accept the payment, even if there is not enough money on the payer's account. But the order will be executed only if the funds for this are enough.
If the payer contacts the bank for information on how his payment order is executed, he should be answered the next business day.
What does a sample payment order for personal income tax in 2019-2020 look like? What are the features of paying income tax on wages? How to fill in the salary payment fields 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, filling out and submitting personal income tax reports on time is not enough if it is necessary that the funds for income tax should be taken into account in the budget in accordance with their purpose.
For this, it is necessary to fill out a payment order in the Federal Tax Service in accordance with all official requirements. Otherwise, the organization and the federal treasury itself may simply not see the transferred funds. Then you have to:
- specify all payment details;
- check details;
- look for a mistake.
No one says that the amount paid will be lost. However, sometimes legal entities and individual entrepreneurs with staff as a safety net have to re-transfer the necessary amount in order to avoid troubles with relations with the IFTS.
Thus, the payment of personal income tax in 2019-2020 by a payment order, which is formed according to a certain model, requires close attention in order to prevent 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 the payment order for personal income tax of the sample 2019-2020 did not change.
is given in Appendix 2 to the Regulation of the Bank of Russia dated 19.06.2012 N 383-P. A tax payment order should be filled out in accordance with the Rules established in Appendices N N 1, 2, 5 to Order of the Ministry of Finance of Russia dated 12.11.2013 N 107н.
How salary is taxed on personal income tax in 2019-2020
An employer (including legal entities) is obliged to calculate personal income tax from it and act as a tax agent when paying wages, withholding tax and transferring it to the budget (items 1, 2 of article 226 of the Tax Code of the Russian Federation). As a general rule, personal income tax must be withheld in the event of the actual payment of a salary to an employee (Clause 4, Article 226 of the Tax Code of the Russian Federation).
Deadline for the payment of personal income tax on salary
It is necessary to transfer personal income tax from the employee’s salary to the budget no later than the business day following the day of its payment (paragraph 6 of article 6.1, paragraph 6 of article 226 of the Tax Code).
What to consider when filling out
To answer the question of how to fill out the correct personal income tax payment order 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. This can be a regular individual (13) or a tax agent (02). If it is the IP that lists the tax for itself, its status is 09.
- For line 104, it is important who exactly pays the tax and what is its status: tax agent, individual or businessman for himself.
- If the organization has separate divisions, then the tax must be paid at the location of each of them (its checkpoints, OKTMO, other IFTS). From payments under civil law contracts, “insights” are also deducted from personal income tax according to their details. A similar procedure has been established for merchants with staff on a patent or a bribe.
In order for the tax you are transferring in 2019 to the destination, you need to correctly issue a payment order. Otherwise, you will have to either clarify the payment or transfer the amount of tax to the budget again (subparagraph 4, paragraph 4, paragraph 7 of article 45 of the Tax Code of the Russian Federation).
When filling out a payment for personal income tax payment, you need to take into account some features.
You can download the payment order form.
Payer status
Depending on who transfers the personal income tax to the budget, the following status is indicated in field 101 of the payment order (Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P).
Indication of KBK when filling out a payment order for the payment of personal income tax
When filling out field 104 of the payment order, it is also important who exactly transfers the tax.
Sample payment order for personal income tax in 2018-2019 can be found at.
When transferring fines in the 14th category, “1” changes to “2”, in the 15th category, “0” to “1”. For example, KBC for the payment of interest on personal income tax by a tax agent: 182 1 01 02010 01 2100 110.
When paying a fine in the 14th category, “1” changes to “3”. For example, for the purpose of paying a personal income tax with a tax agent: 182 1 01 02010 01 3000 110.
If the organization has a separate division
Then personal income tax on income paid to employees of a separate unit (OP) must be transferred at the location of this OP (paragraph 7 of article 226 of the Tax Code). Accordingly, in the payment of personal income tax it is necessary to correctly indicate the checkpoint of a separate unit, OKTMO, as well as the details of the IFTS at the location of the OP.
You can find the payment details of the IFTS in our.
Keep in mind that at the location of the OP, you must also list personal income tax calculated on income paid to individuals under civil law contracts that they entered into separate units on behalf of the parent organization (Section 7, Article 226 of the Tax Code of the Russian Federation).
By the way, individual entrepreneurs with employees at UTII and PSN should transfer personal income tax on payments to employees engaged in “imputed” / “patent” activities at the place of such activities.
Services for filling out payment orders
Samples of payment orders for the transfer of taxes (including personal income tax) and contributions can be found in ours.