Penalty: payment order (sample). Payment order for insurance premiums Payment for compulsory pension insurance

In accordance with the latest amendments, we have prepared a cheat sheet to fill the fields of payment. Current model of payment order for transferring insurance premiums for compulsory pension insurance, as well as detailed instructions To fill out a payment order for all types of insurance premiums, see below.

Notes

In the fields highlighted on a sample of yellow, indicate the amount of contributions to be transferred - as with any payments. In the fields highlighted in blue, the details of the payer and its bank - as with any payments, including non-tax.

In the fields highlighted on the sample green, when paying all contributions, except contributions to "injury", indicate details tax author - As with the listing of any taxes. These details of the tax authority is obliged to communicate free (paragraphs. 4 of paragraph 1 of Art. NK of the Russian Federation), they can also be found on the official website of the Federal Tax Service of Russia in the section with the contacts of your inspection. When paying insurance contributions from accidents in these fields, we indicate the details of the Territorial FSS authority, which can be found in the fund itself or on its website.

The information is indicated in accordance with Appendix No. 5 to the order of the Ministry of Finance of Russia. In particular, when paying all contributions, except contributions to "injury", you need to put:

• organizations - "01";
• IP - "09";
• notary, which is engaged in private practice - "10";
• a lawyer who established the law office, "11";
• the head of the peasant (farmer) economy is "12".

When payment insurance premiums are paid on accidents, you need to put "08".

For payment order, always "01" (see the Regulations on the Rules for Transfer money, apply. Bank of Russia 06/19/2012 No. 383-P).

The order of payment in accordance with paragraph 2 of Art. Civil Code. For current payments it is "5".

When paying insurance premiums, I put "0".

Here you need to specify the CBC for the corresponding type of contributions. Please note, since 2017, the first three digits of the CBC for insurance premiums, except for contributions to "injury", - 182 (FNS code of Russia as the main administrator of budget revenues in the form of insurance premiums). The last three digits of the CBC for insurance premiums - 160. In 2017, organizations are used by KBK:

1) on contributions to compulsory pension insurance (except for the additionar) - 182 1 02 02010 06 1010 160;

2) on compulsory pension insurance for complearities:

a) according to the results of the special price:

- employees specified in paragraph 1 of Part 1 of Art. thirty Federal Law (hereinafter - Law No. 400-FZ), - 182 1 02 02131 06 1020 160;

- employees specified in paragraph 2-18 h. 1 Article. 30 of Law No. 400-FZ, - 182 1 02 02132 06 1020 160;

b) without special fees:

- employees specified in paragraph 1 of Part 1 of Art. 30 of Law No. 400-FZ, - 182 1 02 02131 06 1010 160;

- employees specified in paragraph 2-18 h. 1 Article. 30 of Law No. 400-FZ, - 182 1 02 02132 06 1010 160;

3) on compulsory contributions health insurance — 182 1 02 02101 08 1013 160;

4) on contributions on compulsory insurance in case of temporary disability and due to motherhood - 182 1 02 02090 07 1010 160;

5) on compulsory insurance against industrial accidents and professional care - 393 1 02 02050 07 1000 160.

See more about what CBC are used in 2017, as well as download a comfortable cheat sheet with current CBC in the article.

The field is filled in the same way as when listed any taxes. Here, we specify the OCTMO code of the territory on which contributions are paid. It consists of 8 or 11 digits.

In this field, indicate the foundation of the payment. Full list Possible foundations of payment is given in paragraph 7 of Annex 2 to the order of the Ministry of Finance of Russia. In particular, it may be indicated:

• "TP" - current payments;
• "Zd" is a voluntary repayment of debt on past settlement railing (in the absence of a tax authority);
• "TR" - repayment of debt at the request of the tax authority;
• "AP" is repayment of debt on the audit act;
• "AR" - repayment of debt on the executive document;
• when paying insurance premiums for insurance against accidents, specify "0".

When paying insurance premiums in a voluntary manner, we specify a month for which contributions are listed, in the format of MS.HX.YYYY, for example "MS.08.2017".

If payment of contributions is carried out at the request of the tax authority, indicate the payment period established in the requirement.

When you pay for an act of verification or by the executive document, as well as in the payment of insurance premiums for insurance against accidents, we set "0".

When paying insurance contributions from accidents and current payments on other insurance premiums put "0". In other cases, we set:

• number of tax authority requirements;
• the number of the Inspection Inspection Inspectorate or refusal to be liable;
• number executive document and excited based on its enforcement proceedings.

When paying current payments and voluntary debt repayment, we specify "0", as the date of the declaration in this case It is impossible to specify.

We also indicate "0" when paying insurance premiums for accident insurance.

In other cases, in this field, we specify:

• date requirements of the tax authority;
• the date of the decision of the Inspectorate on bringing to responsibility or on refusal to be liable;
• the date of the executive document and initiated on the basis of its enforcement proceedings.

Here is a free text that allows you to identify the payment in case of issues. We recommend to indicate at least the type of contributions, the period for which they are paid, as well as the register number of the insured in the relevant fund.

Alexander Lavrov, certified auditor

Insurance premiums in 2017 have changed. See how now fill out the status of the payer in the payment order, the appointment of payment, the CBC. Sample payment of insurance premiums in 2017 with new details download in the article.

From April 25, the order of filling the payment orders was updated. The order of the Ministry of Finance dated April 5, 2017 No. 58n made amendments to the previously current payment of payments (order of the Ministry of Finance of Russia dated November 12, 2013 No. 107N). Sample insurance premiums in 2017 with new details You will find in this material.

How to fill out a payment order for insurance premiums in 2017

• for compulsory pension insurance;
• for medical insurance;
• in case of temporary disability and due to motherhood.

New secured:

• status in a payment order on insurance contributions In 2017;
• rules for payment of payments when transferring taxes and contributions for third parties.

• Important article:
• Pay taxes for the company can anyone

Insurance contributions in 2017 They became largely similar to tax payment orders. Differ only:

• payer status (field 101);
• CBC (field 104).

The appointment of payment for insurance premiums 2017 (field 24) in each case sounds unique.

Notice: Fill out payment on contributions with new details will help ". Online service will accruem contributions and show samples of payment orders for payment of contributions to the FTS and FSS.

Status in a payment order for insurance premiums in 2017 (field 101)

The right code in the field 101 of the payments on contributions for companies - 01, and not 14. FTS reported this in a letter dated February 3, 2017 No. ZN-4-1 / 1931. And from April 25, 2017, the Ministry of Finance made changes to the official procedure for filling out payments.

• reference
• If the staff of the accounting department is small, you can charge the calculation of salary, contributions and personal income tax. Online service tracks changes and updated automatically. .

Payment ordersinsurance premiums in 2017 Banks technically could not take with code 14. Therefore, the tax authorities decided to open the calculation cards with the code 01. Use this code in the payment payment for June, which must be transferred until July 17. Contributions that you used to pay with other codes, the tax authorities promise to recode themselves.

Opinion
Contributions will reach the inspection regardless of the code in the 101 field

Invalid payer status in the 101 field is not a critical error. The main thing is that the payments are faithful to the recipient and the CBC. Then the contributions will reach the inspection. If the company was not mistaken in these details and listed the money on time, then the inspection does not have reason to accrue penalties.

Oleg Bubnov, Advisor to the State Civil Service of the Russian Federation of the 2nd Class

CBK in insurance premiums in 2017

Pay attention to the fact that for most contributions accrued before January 1, 2017 and after this date, officials have developed. Therefore, it is not worth blindly copying bills with contributions. Otherwise, at least one error will be guaranteed. And it is better to learn the CBC by our table and see samples of payment orders for contributions for June 2017 (below).

CBC on insurance premiums in 2017

Appointment of payment in insurance premiums

In the appointment of payment, mark the type of contributions and the period for which they are listed (for example, "for June"). Note that, unlike last year's payments in the FIU and FSS, in the appointment of payment does not need the registration number of the insured, which has appropriated funds when registered.

Other new details in insurance premiums in 2017

The recipient of insurance premiums in the field 16 indicate the abbreviated name of the federal treasury organ, in brackets - the name of the IFTS. In the field 61 Slip Inn tax Inspection, in the field 103 - its checkpoint. In the fields 13, 14, 15 and 17- bank details Tax - bik, correspondent account of the recipient bank in the Bank of Russia, number bank account Your IFTS.

Listing 2017, do not forget to also specify the foundation of the payment in the field 106 (if the payment is current - "TP") and taxable period In the field 107 (if contributions for June 2017, write "ms.06.2017"). If the payments are current, in the fields 108 and 109 should be zeros. Otherwise, they need to transfer the number and date of the document on the basis of which the payment is translated.

Samples of payment orders for insurance premiums in 2017

See how it should look payment order for insurance premiums in 2017 (sample - below).In order not to make a mistake in your documents, check with our.

Payment payment in the FIU in 2017 - sample

(health insurance)

Samplepayment order for aboutinsurance fee in 2017 "On injuries"

Where can I download sample payment in 2017 by payment of insurance premiums

You can then download below. sample Failure of the Payment Order for Insurance Contributions 2017:

• on pension insurance;
• for medical insurance;
• on the social insurance.

Sample contributions in 2017 with new details for the Moscow region

From May 5, 2017, the details of the Federal Treasury in the Moscow Region were changed. Accordingly, changed and sample insurance premiums in IFTS in 2017. Table with new details - below.

New details of the Federal Treasury in the Moscow region (from May 5)

Important!
Insurance premiums in case of industrial injuries and professional diseases left Sottha. Therefore, the bills did not change

Contribution payments in 2017: Answers to frequent issues

Credation of new CBC there are no individual codes for additional pension contributions For 2016. Although codes for other contributions are divided by years. Like the company correctly, which in January paid additional contributions For December 2016 at the CBK for 2017?

Yes, right. CBC for these contributions are not divided during periods before and after January 1, 2017, since this is not necessary. All contributions on additional tariffs, including in December 2016, from January 1 must be transferred to unified codes.

Where the entrepreneur pay contributions at a rate of 1 percent from income over 300,000 rubles. For 2016?

In the inspection at the place of accounting. In the payment you need to write a FTS as a recipient and put a new CBC.

In December, the Fund has sent the company a requirement for arrears of contributions. List money In 2016, the company did not have time. How to act in 2017 - wait for a re-demand already from the inspection?

No, it is necessary to pay arreed in the inspection based on the old requirement. It does not matter that the foundation has put it. KBK Give a new one from the codes set for payments for December 2016. Funds will be transferred to the FST information about the debts of each company. If the organization does not pay offense, the inspectors will block the desired amount at the current account, and then write down.

What to draw the attention to companies that will want to return to repospass this year?

If we are talking about overpaying for 2014-2016, then you need to contact the FIU or FSS. Funds will decide on the organization's application and will be transferred to the FTS. Return money will be inspection. If the company wants to return or pay overpays for 2017, then applications for approved forms must be submitted to the inspection.

Compass on contributions inspectors will be by the rules of return and testing taxes. The only nuance: It will not be possible to return pension contributions if the FIU ruled these payments on the personal accounts of the physical (clause 6.1 of Art. 78 of the Tax Code of the Russian Federation).

Application to the Inspectorate on the clarification of payment bills

If a payment order for insurance premiums 2017the company sent on time, but was mistaken in details, sometimes they can be clarified. For example, if you defect in the Inn Recipient or CBK.

If the tax authorities clarify the payment, it is believed that the company paid the tax on time. Therefore, inspectors must reset the penalty. A sample of such an application can be downloaded below.

Sample application for refinement of insurance premiums in 2017

Head

IFNS of Russia number 13 in Moscow

IN. Simakova.

from Raduga LLC

INN / CAT 7713123456/771301001

Address: 173000, Moscow, ul. Mikhalkovskaya, d. 10

Exchange № 25/02 dated 03/06/2017

STATEMENT
about clarifying erroneous payments
(Error in the CBK)

In the field 104 of the payment order dated 13.02.2017 No. 50 to transfer contributions to pension provision In January 2017, the Organization pointed out erroneous CBC - 182 102 02010 06 1000 160. The faithful CBC - 182 1 02 02010 06 1010 160.

In accordance with paragraphs 7 and 9 of Article 45 of the Tax Code of the Russian Federation, please decide on the clarification of the payment.

Since 2017, insurance premiums, with the exception of contributions "on injuries," are paid in the IFTS. In this regard, the number of issues relating to the procedure for filling out payment orders for payment of contributions has grown.

Payment order: insurance premiums in 2017 in IFTS

What changes have undergone payment order for insurance premiums in 2017? First, the recipient has changed - now it is not extrabudgetary fund, and tax inspectorate.

Secondly, new CBC on insurance premiums were approved. Moreover, when paying contributions for the periods, expired before 01.01.2017, you need to use some CBC, and for the periods starting from 01/01/2017 - others. Actual CBC on insurance premiums you will find in.

Thirdly, in some regions, bank details have changed. Thus, from 06.02.2017, details were changed to transfer taxes and contributions in Moscow and the Moscow region (letter of FTS from 07.11.16 No. ZNS-4-1 / 21026, information FTS).

Filling in fields of payment order for insurance premiums in the IFTS

In the fields of payment orders on payment of insurance premiums in the IFTS, the following information is indicated:

Insurance Contributions - 2017: Sample payment order

A sample payment order for contributions "on injuries" you can also find in our.

Payment order In 2017, this is a way to transfer a certain amount with some kind of purpose.

With this financial instrument Almost every entrepreneur faces. In 2017, changes are planned in filling out the document.

From the moment state registration A specific company seems to or, they become official taxpayers with an individual number of Inn.

In addition, they must now provide all calculations and financial reports in a timely manner.

What is a payment order?

The payment order is the disposal of the payer of the bank chosen by him, established by the settlement document, translate finances to the recipient, which is open in this, or in another bank.

Citizens who have no accounts in this bank, in accordance with paragraph 2 of Art. 863 Civil Code of the Russian Federation spend the described operation in the same way.

Officially, this document may be decorated both in writing and in the electronic version, but only in the form of a downloaded document to official sources, for example, in the client-bank system.

The payment order must be written or uploaded in 4 copies:

• 1 instance is required for implementation banking operation: Writing funds from the payer's account.
• 2 The instance acts as a confirmation of crediting funds to the specified account.
• 3 The instance acts as a confirmation of bank wiring.
• 4 The instance is returned by the payer at the end of the translation as a receipt of the operation and its execution.

The payment order is executed strictly in the agreed period, maybe even earlier.

After drawing up the document, bank employee Must check the correctness of filling all the fields, as well as enter the date when finances go to the specified account.

The described document can be made translation of finance:

• to pay loans and accrued interest on them;
• in state budgets and funds;
• for the goods received, the calculation for the work performed, for prepayment, etc.

If necessary, the Bank has the right to attract other banks to implement this payment, for example, if the recipient's account is registered in another bank.

If the payer does not have enough finance or partial payment, then the payment order passes into the category of unpaid on time.

Important: the bank is obliged to inform the payer about all operations produced under the contract.

How to Fill Document

Filling out the payment order in 2017 will be carried out in the same way as for taxes due to the fact that from January 1, 2017, the FTS will control all insurance premiums.

The table is described in more detail, which information is specified in a specific field and with what nuances we may encounter a payer.

Sample payment order in 2017:

Changes in 2017

IN tax system Often there are some changes to simplify certain processes.

Each legally executed person is obliged to trace these changes, because in the case of an incorrectly completed document, the specified operation will not be produced.

In January 2017, a change is to fill payment orders. This is due to the fact that now all insurance premiums will be automatically processed by the tax service.

However, there are exceptions - insurance premiums on the occasion of injury to the insured person will consider the Social Foundation. So, consider the main changes.

In 2016, for each single type of contribution, it was necessary to compile a separate payment, for example, to the pension and medical fee It was necessary to have two separate payments.

In 2017, it is planned to introduce one payment on all types of payments, but it will be more accurate after the Ministry of Finance approval of the new CBC in December.

Important: the payment is the main document, on the basis of which the Bank can carry out the transfer of finances to the specified details.

All payments (one or more) will need to make a sample tax. That is, for example, in the field 106 and 107 it is impossible to indicate zeros, which we have already mentioned above.

Also, early it was possible to pay only its taxes to pay, and now you can pay taxes and other persons, but only if the power of attorney is issued.

Therefore, if you often come across a problem, it is best to make a power of attorney on a loved one and allow him to make a payment for you.

In connection with which in 101 line, in this case, you will need to specify the number 28. The indication provides mobile phone As an additional identification of the face.

So, among all changes, you can select key:

• Mobile phone number as an additional type of identification.
• The possibility of paying payments by other persons.

All changes come into force on January 1, 2017, so all online systems will be updated in these numbers, and the tax service staff will inform their customers about the new rules while filling out the document.

Payment order USN

Entrepreneurs who work on a simplified tax system should pay not only tax, but also advance payment.

It should be known that the advance payment is charged every quarter, and the tax is annually.

Two payments are paid only in whole rubles, if the amount is obtained with the remnant, it is rounded into the biggest side.

• know income for the reporting period;
• know the amount of insurance premiums IP.

After that, we use the following formula:

For example, an entrepreneur for the period from February 1 to April 30 earned 300 thousand rubles, then he needs to pay an advance payment of 18,000 rubles, since according to the formula:

300 000 x 6% \u003d 18 000 rub.

However, if until July 31, he will be able to earn another 300,000 rubles. And all insurance premiums will pay, which make up 20 thousand rubles, then the advance payment will have the following meaning:

(300 000 + 300 000) x 6% - 20 000 - 18 000 \u003d 8 000 rub.

We now move on to the calculation of the tax on the USN, which is calculated according to the following formula:

If, for example, in 2015, a certain business entrepreneur amounted to 2 million rubles, he also paid an insurance contribution of 30 thousand rubles. and advance payments of 35 thousand rubles, then we can calculate the tax on the above formula:

2000,000 x 6% - 30 000 - 35 000 \u003d 55,000 rubles.

All these bills are paid in tax ServiceHowever, you can cut the time and form a receipt in advance.

Go to the "All Services" section:

We skip the first step, where they are asked to enter the IFX code and click the Next button:

In the "Certificate Document Type" column, you must select "Paying Document":

KBK for all the same:

In column "Face Status" you need to choose PI:

Based on the payment, we specify payment of the current year:

The tax period is indicated depending on the type of payment, as for the advance payment, we specify "KV":

To pay tax, we point out the "GD":

The following field for filling is your personal information:

Now you need to choose a payment method. So, if you choose cash payment, you will be displayed in the window to download the formed receipt:

To pay with the help of Internet banking, choose "cashless pay", and then your credit organization:

Note: You need to make a payment only with your personal map.

Penios payment order

If for any reason you pay the tax inexpensive, you will need to pay a penalty. For this procedure, you must make a payment order.

First you need to determine the size of the accrued penalties, for this we use the formula below:

Please note that the drawing begins to be considered from the next day, when it was necessary to pay the tax, for example, if the tax payment was supposed to happen on February 1, the proceedings begins to be considered from February 2.

She ends on the day of the actual payment, and not on the day of drawing up a payment order.

Let us give an example of calculation:

enterprise January 6 paid wages For December 2016. And the NDFL from it is 30,000 - the company will be able to pay only on January 20. Profit will be 14 days. For example, the refinancing rate for this period will be 10%, then we get:

30 000 x 14 days x 1 \\ 300 x 10% \u003d 140 rubles.

Now you can proceed to filling out the payment order by foam. Filling sample:

Some nuances of filling:

• 104 string - the code of the budget classification;
• 105 Line - in accordance with the new rules, it is now indicated by OCTMO;
• 110 You must miss the field, the tax service will be filmed;
• 101 string - everyone needs to write "08";
• 21 Row - on new instructions instead of 3, you need to specify 5, otherwise the bank will not be able to implement the specified payment.
• 24 Row - here is contained additional Informationwhich was not indicated early in the document.

Important:in case the payment order contains some errors, the Bank cannot carry out the transfer of funds, then the delay period of payment increases, and with it, and the size of the penalty.

The payment order for payment of fines is drawn up in the same way as on the foam.

Sample of filling out a payment order for payment of fine:

A sample of filling out a payment order for the payment of property tax:

Payment order for the payment of state duty

State duty represents mandatory paymentwhich is paid if you appeal to various organs to make some legal operations.

Consider on visual example Filling out a payment order for state duty.

Imagine that ABV LLC is submitted to the IFNS statement for the payment of overpayment on property tax, which amounted to 80,000 rubles.

But at the specified period, the Inspectorate does not return the amount, then the company submits an application to the Arbitration Court that the actions of the tax service are illegal, and also put their requirement for refunding with interest in the amount of 1,000 rubles.

In this case, the company must pay 2 state dresses:

1. 3 thousand rubles. So that the actions of the tax service are recognized as illegal in accordance with sub. 3 p. 1 Art. 333.21 of the Tax Code of the Russian Federation.
2. 3 240 rubles. (4% of 80,000 (overpayment) + 1 000 (percent)) for the requirement to return funds under sub. 1 p. 1 Art. 333.21 of the Tax Code of the Russian Federation.

In this way, total amount For payment of state duty will be 6,240 rubles.

When ABV LLC will compile a payment order, it will indicate the following data:

• Payer status - "01";
• Recipient - IFTS №26 (taken exclusively for example);
• KBK - 182 1 08 01000 01 1000 110 (varies depending on the type of payment, for your specific situation, the contents of this field may differ);
• OCTMO - indicates depending on the location of the court;
• The basis of payment is "TP";
• In lines 107, 108, 109 - we put "0".

Clear document filling out:

Service to draw up a document online

If you do not have time to independently fill out payment, then you can use the online form on PrintPay.

This option is still convenient because you can create a document anywhere and at any time.

So, go to the site:

As you can see, the window will immediately open, but we advise you to get acquainted again with the fill rules that you can find the bottom of the page:

In the window that appears, all information is specified to complete the payment order to fill out.

Do not forget that in the event of at least one error, the bank will not be able to produce an operation, which means that payment will be delayed.

Therefore, even if you are already familiar with all the rules, do not be lazy to read them again.

In addition, legislation now makes changes and adjustments to this system, so it is very likely that you will have to face new rules.

All information in this section corresponds to state regulations.

To simplify the search for the desired information, select the required field in the photo and are looking for relevant information.

For example, we do not know how to fill out 60 string:

We are looking for information for this line:

Now go to the filling of the document:

For convenience, the system offers automatic search for a bika bank. Simply enter the name you need a bank:

After filling in all fields, select the payment destination:

After that, click "form" and in the new window you are available to save your document.

Check the correctness of the data fill, and in case of error detection, return and correct them.

The system also offers quick fill option:

In this case, you are offered a slightly different way to fill the fields, however, on the outcome you get the same document. It is believed that the second way is slightly simpler.

If you do not trust online systems of this plan, then you can fill out a document directly in the tax service or the bank branch.

In this case, the procedure can delay, because, for example, to find out information on the bick, you will need to seek help to one of the employees who this moment Can be busy.

This is the advantage of online filling - all information is available without queues and expectations.

With the design of the document under consideration, each individual entrepreneur or the company's accounting, so you need to constantly track all the innovations in order to correctly execute the payment.

What is a payment order in 2016

What does a sample payment order look like on the payment of pension contributions for employees in 2017? What kbk point in a payment order? What code indicate in the "Payer Status" field when transferring insurance premiums? Answers to these questions and sample payments on the payment of pension contributions in 2017 in favor of the IFNS you will find in this article.

Payment of contributions in 2017

From January 1, 2017, contributions for compulsory pension insurance controls the Federal Tax Service Federal District. In this regard, pension insurance premiums must be paid according to the rules that are provided Tax Code RF. Pension insurance premiums in 2017 should be transferred to individual payment orders. Let us explain what to pay attention and focus on those fields that may cause difficulties.

Field 101: Payer Status

In the 101 field, when paying pension insurance premiums, you need to specify the status of an organization or IP that lists contributions. In the field of payment order for pension insurance premiums in 2017, employees of organizations and IP Federal Distribution recommends to be stailed code 01.

If an individual entrepreneur lists fixed payments on compulsory pension (medical) insurance "for itself", then code 09 is specified as the payer status.

Payment receiver

Recupist details Reflect in the fields 16 "Recipient", 61 "Inn" and 103 "CAT" of the payment order. At the same time, the recipients of contributions for compulsory pension insurance in 2017 are IFTS. Their facial accounts are open in the territorial departments of the Federal Treasury. Consequently, in the field 16 "Recipient", specify the abbreviated name of the federal treasury organ and in brackets - the abbreviated name of the administrator of the income: the name and number of the tax inspectorate. For example, "UFK in Moscow (IFTS Russia No. 22 in the Moscow region)".

KBK

In the 104 field, specify a 20-digit payment CBC. The faithful CBC will mean that pension insurance premiums are paid. In the table, the generalization of the CBC, which must be used in 2017, in the payment of pension insurance premiums, penalties and fines on this type of contributions.