Personal income tax payment sample filling. Sample payment order for personal income tax
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 payment details for personal income tax and agents.
Field 103 “KPP of the recipient”. Here, indicate the checkpoint of the inspectorate division in which the head office of the company or its separate division that made the payment is registered.
Field 104 “KBK” for tax agents has the following meanings:
Table 1. BCC of a 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”. In it, enter the period for which the tax is accrued. 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”. IP on OSNO when paying personal income tax for 2019 indicates DG.00.2019.
In fields 108 “Document number” and 109 “Document date”, when transferring tax, also put zero “0”. When paying a fine, indicate the number and date of the decision, according to which penalties were imposed on the company or individual entrepreneur.
Filling in the payment for personal income tax information about the payer
We have collected the features of filling in such fields in the table:
Table. Details of the payer of personal income tax 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 transfers, it indicates the TIN of the company or individual entrepreneur for which it makes the payment |
102 | "Checkpoint" |
Checkpoint 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 personal income tax is transferred by a third party, it indicates the checkpoint of the company or individual entrepreneur for which it makes the payment |
8 | "Payer" | Organizations indicate their name |
Individual entrepreneurs, private notaries, lawyers - founders of lawyer offices, heads of peasant (farmer) households indicate their full names and in brackets, respectively: "IP", "notary", "lawyer", "KFH" according to status. Address of registration 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 lists, it indicates the details 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 a salary
By general rule, when wages are paid to personnel on the day of actual receipt of income, the last day of the month in which this type of payment was accrued is considered. Withhold tax on the day of transferring the amounts of salaries to individuals. If this is done in parts, then the tax is paid on each part.
As a general rule, no tax is withheld from the advance. But it is necessary to make a deduction when paying an advance to the personnel 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 out the payment 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 to them last earnings in and other income received in the company. Payment of personal income tax and filling out the payment order is carried out in the manner that is in the previous section.
Sample payment for personal income tax from vacation pay and sick leave
Pay income tax on vacation pay to the budget and hospital benefits required by the end of the month in which such payments were made. You need to fill out a payment order by the date of payment. But no later than the next day.
Payment order for personal income tax when paying fines
A situation is possible when a company or individual entrepreneur, in case of non-transfer of tax or its delay, has formed arrears and penalties or even a fine.
penalties tax authorities calculated for the organization as a whole. The inspectors will take into account the date the income was paid to staff and the date the tax was actually withheld.
Note: inspectors will issue a fine if the tax was incorrectly reflected in tax reporting and at the same time, the error was not corrected in time (post. of the Constitutional Court of the Russian Federation dated February 6, 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 fees 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 IP
Individual entrepreneurs on OSNO are required to transfer tax from their income no later than July 15 following the tax period for which they should report.
The most common errors that are made in the payment order and the procedure for correcting them are presented in the table below:
- This is a standard form that is used when paying taxes and insurance premiums to the state budget. It contains fields that are responsible for various indicators - it is necessary to fill out the payment order carefully so that the tax paid is received as intended.
The status of the payer in the payment order for personal income tax
In field 101 of the order, the status of the taxpayer is displayed. They may be individual(13), (09) or tax agent (02).
The correct indication in field 104 of the payment is also important for the one who pays the tax.
It should be borne in mind that the 2016 CCC 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. From April 25 of this year, new rules will come into effect that resolve issues of disputes when entering information in field 101 “Payer status”. From this moment, when transferring insurance premiums by the organization for its employees using the details of the Federal Tax Service Inspectorate, it is necessary to enter code 01 in the “Payer Status” field, if the contributions are paid by individual entrepreneur for himself or for his employees, then code 09 is indicated.
Code 08 from now on must be used by companies and entrepreneurs when addressing non-tax transfers to the budget through the IFTS. For those who transfer personal income tax for their employees as tax agents, code 02 for field 101 has not changed.
How to fill out a payment order according to the new rules, see this video:
Vacation
The current legislation assumes that in 2017 it is necessary to pay no later than the end of the month in which the payments were accrued. The new deadlines enable the accountant to pay personal income tax for several employees who have gone on vacation at once.
If sick leave and vacations were issued in one month, now it is possible in one payment with tax on vacation pay.
A sample of filling out a software package for personal income tax from vacation pay
Return of personal income tax to an 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 an application for a refund to the agent. The overpayment can be set off against future personal income tax payments or refunded from the budget.
If the amount is sufficient for a refund, the agent returns the excess withholding to the employee's account specified in the application. If there is a shortage of funds, the agent applies for a return to the IFTS.
An example of a PP for the payment of personal income tax
Penalty on tax
In the payment order for the payment of interest, the same status of the payer, the details of the recipient and administrator are indicated. However, there are significant differences:
- in field 104 “KBK”: there is a own KBK for fines, in 14-17 digits enter the subspecies code - 2100;
- field 110 "Payment type" is left empty (previously it was set to "PE");
- field 106 "Basis of payment": if the penalty is calculated independently and paid voluntarily - we put the code "ZD", if the penalties are paid at the request of the Federal Tax Service - we put "TR", when paying the penalty based on the results of the check - we enter "AP";
Field 107 "Tax period" is filled in depending on the grounds entered in field 106:
- "ZD" - we set 0 for voluntary payment, in other cases - the period that we want to specify;
- "TR" - indicate the period at the request of the Federal Tax Service;
- "AP" - set to 0.
If the payment is made independently, then fields 108 and 109 are left blank, in other cases indicate the number and date of the requirements of the Federal Tax Service or in accordance with the verification act.
This video with a clear sample of filling will help to issue a payment order for the payment of penalties:
fines
To pay a fine in a payment order, there are nuances in filling in the following fields:
- 104 - display the corresponding BCC;
- 105 – ;
- 106 - "TR" (requirement of the Federal Tax Service);
- 107 - value 0;
- 108 - requirement number;
- 109 is the date of the request.
An example of filling out a 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, KPP of the payer;
- information about the recipient (UFK IFTS), his TIN and KPP;
- order of payment;
- KBK and OKTMO;
- payment basis and payment 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:
- ordinary arrears - "ZD";
- arrears on the claims of the tax authorities - "TR";
- arrears on the verification act up to tax requirement- "AP".
Sample PP for payment of arrears
personal income tax on dividends
Dividends are taxed: 13% will pay tax resident Russian Federation, 15% - non-resident of Russia.
- By general principle pays itself no later than one month after their payment.
- If a resident of the Russian Federation received payments outside the state, then he transfers personal income tax until July 15 of the year following the year of payments.
At the same time, in field 101, "02" - a tax agent, or "13" - an individual is put as the payer status.
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 government payments and contributions, that is, in fact, ensure any movement of finance permitted by law.
Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, as they are processed automatically. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.
A complex form developed by the Central Bank of the Russian Federation and approved federal law, must be filled out correctly, since the cost of an error may be too high, especially if this is an order for tax payments.
FILES
To avoid problems associated with incorrect filling in the payment order fields, let's look at the features of each cell.
Payment code
The details of the future payment and information about it are located in the fields of the payment form specially designated for this. Much information is marked in coded form. The code is the same for all participants in the process:
- payer;
- jar;
- recipient of funds.
This makes it possible to automatically take into account payments in electronic document management.
Step-by-step instructions for filling out a payment order
On the sample form, each cell is assigned conditional numbers to make it easier to explain its meaning and to clarify exactly how it needs to be filled out.
Check if you are using the current payment order form, updated in 2012. New form approved by Appendix 2 to the Bank of Russia Regulation No. 383-P dated June 19, 2912.
Check the number on the top right. To whomever the money sent by means of a payment order is intended, the same numbers will be indicated - 0401060 . This is the form number of the unified form valid today.
We begin to fill in the fields of the document in turn.
Field 3- room. The payer indicates the number of the payment order in accordance with its internal numbering order. The bank can put down the number for individuals. This field cannot contain more than 6 characters.
Field 4- date. Date format: two digit day, two digit month, 4 digit year. In electronic form, the date is formatted automatically.
Field 5- payment type. You need to choose how the payment will be made: "urgent", "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. With a capital letter, the number of rubles is written in words (this word is not abbreviated), kopecks are written in numbers (the word "penny" is also without abbreviations). It is permissible not to indicate a penny if the amount is whole.
Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks with the sign -. If there are no kopecks, = is put after rubles. There should not be any other characters in this field. The number must match the spelling in field 6, otherwise the payment will not be accepted.
Field 8- payer. Legal entities must indicate the abbreviated name and address, individuals - full name and address of registration, engaged in private practice, in addition to these data, the type of activity, individual entrepreneur - full name, legal status and address should be noted in brackets. The name (name) is separated from the address by the symbol //.
Field 9- Account number. This refers to the account number of the payer (20-digit combination).
Field 10 the payer's bank. The full or abbreviated name of the bank and the city of its location.
Field 11- BIK. Identification code belonging to the payer's bank (according to the Directory of participants in settlements through the Central Bank of Russia).
Field 12– correspondent account number. If the payer is served by the Bank of Russia or its subdivision, this field is not filled in. In other cases, you must specify the subaccount number.
Field 13- payee's bank. The name and city of the bank where the funds are sent.
Field 14- BIC of the beneficiary's bank. It is filled in similarly to item 11.
Field 15– sub-account number of the recipient. If the money is sent to a client of the Bank of Russia, the cell does not need to be filled out.
Field 16- recipient. A legal entity is designated by its full or abbreviated name (both can be used at once), an individual entrepreneur by its status and full name, privately practicing individual entrepreneurs need to additionally indicate the type of activity, and it is enough to name an individual in full (without declining). If the funds are transferred to the bank, then the information from field 13 is duplicated.
Field 17– Beneficiary's account number. 20-digit account number of the recipient of funds.
Field 18- type of operation. The cipher set by the Central Bank of the Russian Federation: for a payment order, it will always be 01.
Field 19- payment term. The field remains empty.
Field 20- purpose of payment. See paragraph 19 until the CBR specifies otherwise.
Field 21- payment order. A number from 1 to 6 is indicated: 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. Unique identificator charges were 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 what the funds are being transferred for: the name of the product, the type of service, the number and date of the contract, etc. VAT is not required, but it is better to play it safe.
Field 43- seal of the payer. It is placed only on the paper version of the document.
Field 44- signatures. On paper, the payer puts a signature that matches the sample on the card submitted when registering the account.
Field 45- Bank notes. On a paper form, the banks of the sender and recipient of funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60- TIN of the payer. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), we write 0.
Field 61– TIN of the recipient. Similar to item 28.
Field 62- the date of receipt by the bank. Completed by the bank.
Field 71- date of write-off. Provided by the bank.
IMPORTANT! Boxes 101-110 must be completed only if the payment is for tax or customs.
Field 101- the status of the payer. A 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- Checkpoint of the payer. Registration reason code (if any) - 9 digits.
Field 103– Receiver's checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.
Field 104– . Innovation of 2016. The code budget classification reflects the type of income of the Russian budget: duty, tax, insurance premium, trade tax, etc. 20 or 25 characters, all digits cannot be zero.
Field 105- the code . Indicated since 2014 instead of OKATO. According to All-Russian classifier territories municipalities, you need to write in this field 8 or 11 digits assigned to your locality.
Field 106- basis for payment. The code consists of 2 letters and stands for various grounds payments, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for payment grounds. If the list of codes does not indicate the payment that is made to the budget, 0 is put in the cell.
Field 107- indicator tax period. It is noted how often the tax is paid: MS - monthly, KV - once a quarter, PL - every six months, State Duma - annually. The date is written after the letter designation. If the payment is not tax, but customs, the code of the relevant authority is written in this cell.
Field 108– payment reason number. From March 28, 2016, in this field you need to write the number of the document on the basis of which the payment is made. The document is selected depending on the code indicated in field 107. If cell 107 contains TP or ZD, then 0 must be entered in field 108.
Field 109– date of the payment document. 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 in, since the BCC is indicated in field 104 (its digits 14-17 just reflect the subtypes of budget revenues).
Additional nuances
Usually the payment must be made in 4 copies:
- The 1st is used when debiting at the payer's bank and gets into bank daily documents;
- 2nd serves for crediting funds to the recipient's account in his bank, is stored in the documents of the day of the recipient's bank;
- 3rd confirms the bank transaction, attached to the account statement of the recipient (in his bank);
- The 4th one with the stamp of the bank is returned to the payer as confirmation of acceptance of the payment order 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 there are enough funds for this.
If the payer applies to the bank for information on how his payment order is being executed, he must be answered on the next business day.
What does a sample payment order for personal income tax look like in 2019-2020? What are the features of payment income tax from wages? How to fill in the fields of the salary payment for personal income tax? Here is an example of filling out a payment order on payment of personal income tax in 2019-2020.
See also:
Direction of funds to the budget
In 2020, it is not enough to fill out and submit personal income tax returns on time, if necessary, in order 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 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 will have to:
- specify all payment details;
- check details;
- look for the error.
No one says that the amounts paid will be lost. However, sometimes legal entities and individual entrepreneurs with staff as a safety net have to re-transfer the required amount in order to avoid trouble 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 pattern, requires close attention in order to avoid a mistake. Here is the form of the payment order, which in 2019-2020 legal entities can be used for the purpose of transferring personal income tax.
The form of payment order for personal income tax of the sample of 2019-2020 has not changed.
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 in according to the Rules that are established in Appendices N N 1, 2, 5 to the Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n.
How wages 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 tax agent, withholding tax and transferring it to the budget (clauses 1, 2 of article 226 of the Tax Code of the Russian Federation). Personal income tax, as a general rule, must be withheld upon actual payment of wages to an employee (clause 4, article 226 of the Tax Code of the Russian Federation).
Payroll tax payment deadline
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, article 6.1, clause 6, 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. This can be an ordinary individual (13) or a tax agent (02). If this individual entrepreneur transfers tax for himself, his status is 09.
- For line 104, it is important who exactly pays the tax and what his status is: a tax agent, an individual or a merchant for himself.
- If an organization has separate divisions, then the tax must be transferred at the location of each of them (their checkpoints, OKTMO, another IFTS). From payments under civil law agreements, “isolations” also deduct personal income tax according to their details. A similar procedure is established for merchants with personnel on a patent or imputation.
In order for the tax transferred by you in 2019 to reach its intended purpose, you need to correctly draw up a payment order. Otherwise, you will either have to clarify the payment, or re-transfer the amount of tax to the budget (subclause 4, clause 4, clause 7, article 45 of the Tax Code of the Russian Federation).
When filling out a payment for personal income tax, you need to consider some features.
You can download the payment order form.
Payer status
Depending on who transfers 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 19.06.2012 No. 383-P).
Indication of the CBC 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 in .
When transferring a fine in the 14th category, "1" changes to "2", in the 15th - "0" to "1". For example, a CBC for paying 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, the CBC for the payment of a personal income tax fine by a tax agent: 182 1 01 02010 01 3000 110.
If the organization has a separate division
Then personal income tax from income paid to employees of a separate subdivision (OP) must be transferred at the location of this OP (clause 7, article 226 of the Tax Code of the Russian Federation). Accordingly, in the payment for personal income tax, it is necessary to correctly indicate the checkpoint of a separate subdivision, 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 ours.
Keep in mind that at the location of the EP, personal income tax must also be transferred, calculated from income paid to individuals under civil law contracts that separate divisions have concluded with them on behalf of the parent organization (clause 7 of article 226 of the Tax Code of the Russian Federation).
By the way, individual entrepreneurs with employees on UTII and PSN must transfer personal income tax from 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.
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