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 Federal Tax Service issued a letter dated 12.07.2016 No. ZN-4-1 / 12498, in which it announced that for payment Personal income tax agents should fill out several bills. 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 tax payment or a 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 characters 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 from different terms payment.
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
At 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 of 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 "MS.08.2016"?
The rules for filling out payment orders do not provide an unambiguous answer to these questions. Therefore, we will express our opinion on how to implement the new recommendations given in the letter of the Federal Tax Service dated 12.07.2016 No. ZN-4-1 / 12498.
Our opinion: base on the month of income
We believe that it is not necessary to indicate a specific date in payment orders. After all, most likely, the main thing for tax inspectorates is not to collect a lot of information about different dates, but to understand for what period the personal income tax was paid and compare it with the calculation of 6-personal income tax. And if so, then accountants, in our opinion, need to rely precisely on the month in which the employees received taxable income.
To determine which month the personal income tax belongs, be guided by the date of recognition of income under article 223 of the Tax Code of the Russian Federation. For example, for a salary, this is the last day of the month for which money is issued. For vacation and sick leave - the day of payment (Article 223 of the Tax Code of the Russian Federation). Let's explain with examples and samples of payments.
Wage
From paragraph 2 of Article 223 of the Tax Code of the Russian Federation, it follows that the salary becomes income on the last day of the month for which it is charged (paragraph 2 of Article 223 of the Tax Code of the Russian Federation). Therefore, enter in field 107 the number of the month for which the salary is accrued. Suppose that an accountant compiles a personal income tax payment from a salary for August. Then in field 107 he will indicate "МС.08.2016". Even though the payment is made in September. And this, in our opinion, will be correct. 
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 an 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 income tax from it in field 107 of the payment order, fill in the month on the last day of which the person has 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 paid off. 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 this is not a current payment, but a debt repayment. For example, if you repay your personal income tax debt for April 2016, then make the payment as follows: 
How to fill in field 107 in ambiguous situations
Now let's look at a few common situations for filling out field 107 when transfer of personal income tax.
Situation 1. Salary and vacation pay at the same time
In August, the organization simultaneously issued salaries for July and vacation pay on the same day.
Solution. For a salary, the date of income is the last day of the month for which it was accrued. For vacation pay, this is the day the money is issued. Therefore, you need to draw up two payment orders. In field 107 for payroll tax, enter "МС.07.2016", and in field 107 for vacation pay tax - "МС.08.2016". So it will be unambiguously clear the tax for which month you are transferring. And this approach will meet the new recommendations of the tax authorities.
Situation 2. Salary and sick leave at the same time
In September, the organization simultaneously issued wages for August and vacation pay on the same day.
Solution. For a salary, the date of income is the last day of the month for which it was accrued. For vacation pay, this is the day the money is paid. Therefore, you need to draw up two payment orders. In field 107 for payroll tax, enter "МС.08.2016", and in field 107 for vacation pay tax - "МС.09.2016".
Situation 3. Holidays issued in another month
Solution. In relation to vacation pay, the income date is the date the money was issued. In what month the employee is resting, it does not matter. Therefore, in field 107 of the payment order for the transfer of personal income tax from vacation pay, indicate "MS.08.2016". That is, show that you issued the vacation pay exactly in August 2016.
Situation 4. Salary and bonus at the same time
Situation 5: payments to contractors
The contractor was rewarded in September for services rendered in August.
Solution. The date of receipt of income under a civil law contract is the day the money is issued. This day fell on September. Therefore, in the payment order for the payment of personal income tax in field 107, enter "MS.09.2016".
Situation 6: per diem
In August, the employee received excess daily subsistence allowance associated with his business trip. From them you need to withhold personal income tax. The advance report on the results of the business trip was approved in September 2016. The tax was withheld from salaries for September.
Solution. The date of receipt of income for excess daily allowances is the last day of the month in which the advance report on the business trip was approved (subparagraph 6 of paragraph 1 of article 223 of the Tax Code of the Russian Federation). For salary, the date of income is the last day of the month for which the money was issued (clause 2 of article 223 of the Tax Code of the Russian Federation). That is, in both cases - the last day of the month. Therefore, in our opinion, it is possible to draw up one payment order and mark “MS. 09.2016 ". After all, the tax authorities in their explanations did not say that the tax should be divided into different payments and the same payment terms.
conclusions
There is also an opinion among accountants that after the appearance of the letter of the Federal Tax Service dated 12.07.2016 No. ZN-4-1 / 12498, specific dates should be indicated in the payment orders, no later than which the organization or individual entrepreneur must pay personal income tax. For example, you need to transfer personal income tax from vacation pay issued in September before the end of the month. Therefore, in field 107, when paying personal income tax from vacation pay, you need to put "09/30/2016". You need to transfer personal income tax from the paid salary the next day. This means that if the salary was issued, for example, on September 5, then in field 107 you need to indicate the next day, that is, "09/06/2016". This option also has a right to exist. Moreover, we do not exclude that it is correct and will not cause claims from the Federal Tax Service Inspectorate. But, unfortunately, there are no official explanations on this score yet.
In our opinion, before making a final decision on what exactly to write in field 107, it still makes sense to request clarification from your IFTS. But in any case, keep in mind: inspectors have no right to fine the tax agent or charge penalties if the tax was paid on time and the payment went into the budget.
Moreover, if a tax agent, for example, paid salary and vacation pay on the same day and filled out only one payment order, then this cannot be considered a violation or error if the payment goes to the budget for the correct BCC. Cm. " ". At the same time, we repeat that the tax authorities most likely plan to correlate the data from field 107 with the calculations of 6-NDFL. And if the tax authorities' program cannot match the calculated and transferred tax, then the inspectorate may ask for clarifications, ask to clarify the calculation or payment details.
The company must draw up several payment orders for personal income tax, if the Tax Code of the Russian Federation sets a specific date for the transfer of tax. See samples of payment orders for personal income tax in 2016 and explanations for payments.
In a letter dated 12.07.2016 No. ZN-4-1 / [email protected] FTS responded to a request for payment orders for personal income tax... The company asked whether it is necessary to make several payments if it transfers tax with different payment dates on the same day. For example, I transferred the vacation pay and salary tax on the day following the issuance of income.
The tax office concluded that it is necessary to draw up several payment orders for personal income tax in 2016 if the company simultaneously transfers tax for the same period - from salary and vacation pay on the same day.
Filling in payment orders for personal income tax
In payment orders for personal income tax, you must fill in differently field 107 " Taxable period" ... If for annual payment The Tax Code of the Russian Federation provides for more than one payment deadline and sets specific dates for each deadline, then these dates are filled in field 107. This is stated in paragraph 8 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
If the company pays tax on the same day, but the payment terms are different, then several payments must be made. And in field 107, write down a specific date, no later than which the company is obliged to transfer personal income tax.
For personal income tax from salary, the transfer period is the next day after the money is issued. And for - the last day of the month in which the employee received the money. Despite the fact that this is only a deadline, two payments are still needed.
Example
The company issues wages and vacation pay on August 4. Personal income tax withholds on the day of issue and plans to transfer it on August 5. Fill in two bills. When paying tax withheld from salaries, write in field 107 - 08/05/2016. In payment for vacation pay tax - 08/31/2016.
Payment order for personal income tax from salary. Sample
Payment order for personal income tax from vacation pay. Sample
You can download samples of payment orders for personal income tax at the link below.
If the company fills out one order, the inspectors do not consider this a violation, although such an order does not follow from Order No. 107n. But it is safer to stick to the new clarifications of the Federal Tax Service.
Explanations on the timely payment of personal income tax
According to the calculation of 6-NDFL, inspectors immediately calculate that the company paid tax late. To do this, the tax authorities look at the amount of tax and the due date for the payment of personal income tax, the company recorded in lines 070 and 120. These indicators are compared with the amounts and dates of payments in the budget settlement card. If the tax withheld is greater than the tax paid, the inspectors ask for an explanation. You need to answer in free form.
There are two main reasons why the reports differ.
- Personal income tax is actually late. Even if the company sent the payment order on time, personal income tax could get into the budget later than the deadline. For example, if the bank has delayed the order. This is not the fault of the company. The tax agent fulfilled his duty when he presented the payment order, and there were enough funds in the account (subparagraph 1 of paragraph 3, paragraph 8 of article 45 of the Tax Code of the Russian Federation). Explain that you paid the tax on time.
- The company overestimated the withheld personal income tax in the calculation. The Federal Tax Service believes that in line 070 it is necessary to record the tax that the company withheld as of the reporting date, for example - September 30, 2016 (letter dated May 16, 2016 No. BS-4-11 / 8609). If the company reflected personal income tax, which it withheld in October, then the program issues a discrepancy. In this case, explain that you have no arrears, and hand over the clarification with explanations.
A sample of explanations for the payment of personal income tax, see below.
Quite often, one hears indignation from individual entrepreneurs when you tell them that individual entrepreneurs in relation to their employees are tax agent... In response, you get an angry exclamation: "I'm not an agent!" We have to reassure such clients, telling them that this status has nothing to do with secret cooperation with the authorities. The state itself has made all employers without exception its agents for withholding and transferring income tax. individuals... Moreover, both for their employed workers and those working under GPC contracts.
Thus, the status of the individual entrepreneur in the personal income tax payment order for the employee must be "02". These two numbers in field "101" indicate that the originator of the payment document is a tax agent. Do not fall for provocation if you find another sample somewhere, especially on accounting forums.
Samples of payments of personal income tax individual entrepreneur for employees
An individual entrepreneur can transfer tax on income of employees, calculated independently. But sometimes there is a debt and it needs to be paid. Samples of filling out payments in these cases differ. We consistently give you all the examples with photo orders.
Tax transferred every month or one-time deductions
Personal income tax for employees is paid, as a rule, once for the past month. However, sometimes there are situations and a one-time tax deduction. Then it must be transferred on the same day. The information in the details of the payment document does not change from this.
| Field No. | Props name | Props content |
|---|---|---|
| 101 | Payer status | 02 |
| 18 | Operation type | 01 |
| 21 | Priority | 5 |
| 22 | Code | 0 |
| 104 | 18210102010011000110 | |
| 105 | OKTMO | |
| 106 | Basis of payment | TP |
| 107 | Taxable period | MS.01.2014; MS.02.2014 - MS.12.2014 |
| 108 | Document Number | 0 |
| 109 | Document date | 0 |
| 110 | Payment type | 0 |
Download a sample in Word or Excel format
Tax debt paid voluntarily
When it was not possible to transfer the tax on time, or a recalculation was made tax base for personal income tax, debt is formed. In case of payment of the debt for any month of the current year, you can write in the field "106" the value "TP". If arrears for previous tax periods are voluntarily transferred, you need to put "ZD".
| Field No. | Props name | Props content |
|---|---|---|
| 101 | Payer status | 02 |
| 18 | Operation type | 01 |
| 21 | Priority | 5 |
| 22 | Code | 0 |
| 104 | Code budget classification(KBK) | 18210102010011000110 |
| 105 | OKTMO | OKTMO code of the municipality in which the individual entrepreneur is registered at the place of residence (stay) |
| 106 | Basis of payment | ZD(TP) |
| 107 | Taxable period | |
| 108 | Document Number | 0 |
| 109 | Document date | 0 |
| 110 | Payment type | 0 (since March 28, 2016, the value of variable 110 is not indicated) |
Voluntary payment of personal income tax debt for individual entrepreneurs with employees sample of filling out a payment order 2014 Download in format or
Tax arrears for individual entrepreneurs on demand
If an individual entrepreneur was asked to pay personal income tax arrears for employees, then almost all the information for filling out tax fields is contained in it. Including the UIN code (if any).
| Field No. | Props name | Props content |
|---|---|---|
| 101 | Payer status | 02 |
| 18 | Operation type | 01 |
| 21 | Priority | 5 |
| 22 | Code | 0 or 20 UIN signs |
| 104 | Budget classification code (BCK) | 18210102010011000110 |
| 105 | OKTMO | OKTMO code of the municipality in which the individual entrepreneur is registered at the place of residence (stay) |
| 106 | Basis of payment | TR |
| 107 | Taxable period | The due date specified in the request, in the format DD.MM.2014 |
| 108 | Document Number | Requirement No. |
| 109 | Document date | Date of the request itself |
| 110 | Payment type | 0 (since March 28, 2016, the value of variable 110 is not indicated) |
UIN is absent in the requirement of the Federal Tax Service Inspectorate
Payment of personal income tax arrears for employees for individual entrepreneurs at the request of the Federal Tax Service Inspectorate sample filling 2014 Download in format or
Sample payment on demand from UIN
A sample of filling out a payment order personal income tax arrears for employees of individual entrepreneurs in 2014, when there is a requirement with an indication of UIN Download in format or
A sample of filling out the order of personal income tax penalty for individual entrepreneurs
After voluntarily paying the debt, it is also better to independently calculate and pay penalties for the tax for employees. No need to wait for a request from tax authority... But if this has already happened, you need to transfer the amount of the penalty specified in the demand. Examples of filling out bills are different for such situations. Let's sort them out in order.
Voluntary payment of interest
Regardless of whether you are transferring penalties for late payment of tax for any month of the current year, or for previous years, this is a debt to the budget, that is, arrears. We write "ZD" at the bottom of the payment. But if you put "TP", this payment will also work, do not worry.
| Field No. | Props name | Props content |
|---|---|---|
| 101 | Payer status | 02 |
| 18 | Operation type | 01 |
| 21 | Priority | 5 |
| 22 | Code | 0 |
| 104 | Budget classification code (BCK) | 18210102010012000110 |
| 105 | OKTMO | OKTMO code of the municipality in which the individual entrepreneur is registered at the place of residence (stay) |
| 106 | Basis of payment | ZD |
| 107 | Taxable period | MS.01.2013 - MS.12.2013; MS.01.2014 - MS.12.2014 |
| 108 | Document Number | 0 |
| 109 | Document date | 0 |
| 110 | Payment type | 0 (since March 28, 2016, the value of variable 110 is not indicated) |
Voluntary payment of interest on personal income tax for workers of individual entrepreneurs sample of filling out a payment order 2014 Download in format or
Penalty at the request of the Federal Tax Service Inspectorate
Whether the UIN code is in the request or not, it depends on what we write in the "22" field of the payment order. If you have not indicated anything tax office, put zero "0". To fill in the rest of the details, you can take the information from the table below.
| Field No. | Props name | Props content |
|---|---|---|
| 101 | Payer status | 02 |
| 18 | Operation type | 01 |
| 21 | Priority | 5 |
| 22 | Code | 0 or 20 UIN signs |
| 104 | Budget classification code (BCK) | 18210102010012000110 |
| 105 | OKTMO | OKTMO code of the municipality in which the individual entrepreneur is registered at the place of residence (stay) |
| 106 | Basis of payment | TR |
| 107 | Taxable period | The deadline for payment of the penalty interest specified in the request, in the format DD.MM.2014 |
| 108 | Document Number | Requirement No. |
| 109 | Document date | Requirement date in corner stamp |
| 110 | Payment type | 0 (since March 28, 2016, the value of variable 110 is not indicated) |
There is no UIN in the requirement
Penalty on personal income tax for individual entrepreneurs on demand sample payment 2014 Payment order or payment order document to the bank on behalf of the owner (client) of the current account: transfer money to another account (pay for a product or service, pay taxes or insurance premiums, transfer money to an individual entrepreneur account or payment of a dividend of the founder, transfer wages employees, etc. everything is below)
A payment order can be generated (and sent via the Internet) in the Internet bank (for example, Sberbank-online, alpha-click, client bank). Small organizations and individual entrepreneurs do not need an Internet bank. it is difficult, expensive and less secure. It is worth considering for those who make more than 10 transfers per month or if the bank is very remote. Also, payments can be generated using online accounting, for example.
Vacation and sick leave can be combined in one payment if they are paid in the same month. Then indicate the period as the first number, for example - 09/01/2018.
Where can I get a payment order for free? How do I fill out a payment order? What are the types of payment orders? I will post here examples of filling out payment orders in Excel for 2018-2019, made using the free Business Pack program. It is nimble and simple program... In addition to payments, it also contains a bunch of useful documents. I recommend to all! Especially useful for small organizations and individual entrepreneurs who want to save money. Some additional functions they are paid, but for payment orders it is free.
Sample payment
Since 2017 tax contributions can be clarified if there was a correct name of the bank and the correct account of the beneficiary. The rest of the contributions must be returned and paid again (subparagraph 4, paragraph 4, article 45 of the Tax Code of the Russian Federation).
Since 2017, someone else can pay taxes for an individual entrepreneur, organization or individual. Then the details will be as follows: "INN" of the payer - the INN of the one for which the tax is paid; "KPP" of the payer - KPP of the one for which the tax is transferred; "Payer" - information about the payer who makes the payment; "Purpose of payment" - TIN and KPP of the payer, for whom they are paying, and the one who pays; "Payer status" - the status of the person whose duty is being performed. This is 01 for organizations and 09 for individual entrepreneurs.
From February 6, 2017, in tax payment orders, organizations in Moscow and Moscow Oblast will have to put new bank details, in the Payer Bank field, you need to put the “Central Bank of Russia GU for the Central Federal District” and indicate the BIC “044525000”.
Taxes, in contrast to contributions, are calculated and paid rounded to the nearest whole rubles.
Purpose of payment: Personal income tax withheld by the tax agent from the salaries of employees for September 2018
Payer status: Payer status: 02 - for organizations / 02 - for individual entrepreneurs (if payment of personal income tax (from salary or dividend) for employees (founders) as a tax agent).
Basis of payment:- "TP" if you pay the current tax; - "ZD", if you voluntarily repay the debt; - "TR", if you transfer the amount at the request of the tax office.
TIN, KPP and OKTMO should not start from scratch.
In field 109 (date, below the "reserve field", on the right) enter the date of the declaration on which the tax is paid. But with the simplified tax system and all funds (PFR, FSS, MHIF), they put 0.
In field 107 (period, below "code", on the left) enter the month in which the employee (s) received taxable income.
If an error is made in field 107, then the payment must be clarified by writing a letter to the Federal Tax Service Inspectorate in any form.
Fig. A sample of filling out a payment order (personal income tax for employees) in the Business Pack.
KBK NDFL
Actual for 2016-2017. For 2017, the KBK was not changed.
| Payment | KBK for tax | KBK for penalties | KBK for fine |
|---|---|---|---|
| Personal income tax from income, the source of which is a tax agent, with the exception of income in respect of which the calculation and payment of tax are carried out in accordance with Articles 227, 227.1 and 228 Tax Code RF | 182 1 01 02010 01 1000 110 | 182 1 01 02010 01 2100 110 | 182 1 01 02010 01 3000 110 |
| Personal income tax from income received by citizens registered as: - entrepreneurs; - private notaries; - other persons engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation | 182 1 01 02020 01 1000 110 | 182 1 01 02020 01 2100 110 | 182 1 01 02020 01 3000 110 |
| 182 1 01 02030 01 1000 110 | 182 1 01 02030 01 2100 110 | 182 1 01 02030 01 3000 110 | |
| Personal income tax from income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation | 182 1 01 02040 01 1000 110 | 182 1 01 02040 01 2100 110 | 182 1 01 02040 01 3000 110 |
When transferring contributions to the budget, it is important to correctly enter the data in payment order for personal income tax (sample in our article). After all, a mistake can lead to undesirable consequences, leading to the payment of penalties or lengthy proceedings with the tax authorities. Our consultation will help you to avoid them.
Payment document
A payment order is an order of the account holder sent to the bank and containing a request to transfer funds to the account of another recipient, including one opened in another financial institution. Personal income tax payment Is an instruction to list cash in tax system to pay income tax.
This document can be used in cash and non-cash payments. It contains information about the company, the bank and the funds to be paid. Empty sample payment order 2016 year looks like this:
The following fields are required (see table).
| Field | Explanation |
| Payment order form | Located in the upper right corner. When using the standard template, it has the code 0401060 |
| Payment number | Marked with numbers. Resets every year |
| Date of preparation | Indicate in the format DD.MM.YYYY or DD month YYYY |
| Amount to be debited | Write in numbers and in words (with a capital letter) |
| Payment type | By mail, telegraph or electronic. In most cases, this field is left blank. |
| Transaction reason code | When paying personal income tax for the current year, they put a letter designation - "TP" |
| Current and correspondent account | Exact and complete account numbers that appear in the payment transaction |
| Payer information | Status, INN, KPP |
When drawing up a document, you must comply with all the requirements established by order of the Ministry of Finance No. 107n 2013, and indicate the details correctly. Some of the lines may be difficult to fill in. Let's consider the design features of some of them.
Payer status (line 101)
Indicated in the upper right part of the document. When transferring personal income tax and insurance premiums, they put the code:
- 01 - for companies;
- 02 - for tax agents;
- 13 - for ordinary citizens who do not have the status of individual entrepreneurs;
- 09 - for merchants who pay income tax for themselves.
When an individual entrepreneur hires workers, he becomes a tax agent in relation to them, therefore he is obliged to withhold and transfer personal income tax to the budget.
BCC for personal income tax in the payment order of the 2016 sample
In line 104, payments are put in a twenty-digit code consisting of several groups of numbers. The table provides information on what they mean.
| KBK digit numbers | Meaning |
| 1 – 3 | Indicate the payment administrator. For example, when paying personal income tax, the administrator is the Federal Tax Service, so they put the code 182. When making payments on insurance premiums - 392. When transferring funds to the FSS (temporary disability, insurance) - 393. |
| 4 | Income code |
| 5 and 6 | Payment code |
| 7 – 11 | Income item and sub-item |
| 12 – 13 | Budget level (regional, federal) |
| 14 – 17 | Reason for payment: payment of tax - 1000; transfer of penalties for income tax – 2100; payment of a fine - 3000. |
| 18 – 20 | Operation type |
EXAMPLE
K.V. Skvortsov, having the status individual entrepreneur, is going to transfer personal income tax on 18.08.2016 from the income received. The KBK will contain numbers:
"182 1 01 02 010 01 1000 110".
Consequences of incorrect design
Mistakes can result in a penalty, fine or re-deposit of funds. An exception is provided for the following indicators:
- OKTMO;
- the name of the tax authority.
Even if this information is entered incorrectly, the tax is considered paid. You just need to submit an application to clarify the payment.
The following is a completed sample payment order for personal income tax for employees in 2016 year. 
Penalty
Sometimes it is not possible to pay the treasury on income tax in a timely manner. Then you need to draw up a payment order for a penalty. Sample payment order for personal income tax on penalties in 2016 has a lot in common with the main payment system. Also indicate the details of the payer and recipient, status, amount. The differences are as follows (see table).
| Props | The difference |
| KBK (104) | For penalties for taxes in the 14 - 17 categories indicate the number "2100" |
| Basis of payment (106) | In case of voluntary deduction, you can put the TP code (current payments) or ZD (debt for past period). Payment of penalties at the request of the Inspectorate of the Federal Tax Service is marked with the letters TR. When the transfer is made on the basis of the verification act - AP. |
| Tax period (107) | Depends on the basis of the payment: TP or ZD - 0 or the period for which payment is made (month, quarter, half year); |
| Document number (108) | In case of self-payment of penalties, set 0. In other cases, the code of the reason for payment. |
