It is necessary to check payment orders in 2021
It is necessary to indicate new details of the Federal Treasury. Although I didn't notice any changes in the details.
You need to fill out detail “15” of the payment order - the account number of the recipient’s bank, which is part of the single treasury account (STA).
The details can be checked using the service of the Federal Tax Service website.
Attention! Starting from 2021, the new KBK and the new recipient of contributions are not the Pension Fund of Russia but the Federal Tax Service. Here you can find out the details of the Federal Tax Service.
Starting from 2021, someone else can pay taxes for an individual entrepreneur, organization or individual. Then the details will be as follows: “TIN” of the payer - TIN of the one for whom the tax is being paid; “Checkpoint” of the payer – checkpoint of the one for whom the tax is transferred; “Payer” – information about the payer who makes the payment; “Purpose of payment” – INN and KPP of the payer for whom the payment is made and the one who pays; “Payer status” is the status of the person whose duty is performed. This is 01 for organizations and 09 for individual entrepreneurs.
A payment order or payment document is a 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 the account of an individual entrepreneur or pay a dividend to the founder, transfer wages to employees, etc. .everything is below)
A payment order can be generated (and sent via the Internet) in Internet banking (for example, Sberbank-online, Alpha-click, client bank). Internet banking is not needed for small organizations and individual entrepreneurs because... it is complicated, expensive and less safe. It is worth considering for those who make more than 10 transfers per month or if the bank is very remote. Payments can also be generated using online accounting.
Where can I get a payment order for free? How to fill out a payment order? What types of payment orders are there? I will post here samples of filling out payment slips in Excel for 2020-2021, made using the free Business Pack program. This is a fast and simple program. In addition to payment slips, 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 in it are paid, but for payment orders it is free.
Sample payment order to the Pension Fund in 2021
The payment order must be completed taking into account certain rules. They are listed in:
- Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n;
- Regulations of the Bank of Russia dated June 19, 2012 No. 383-P.
Payment order form 2020
We have numbered all the fields of the payment order and provided information on how to fill them out in the table.
| Props name | Number (according to Appendix No. 3 to the Regulations of the Bank of Russia dated No. 383-P) | Note |
| Admission to the bank of payments. | 62 | No need to fill out |
| Debited from account plat. | 71 | |
| № | 3 | When filling out a payment order electronically, the number is generated automatically. When filling out on paper, the number must be greater than 0 |
| date | 4 | If the payment is filled out on paper, the date is indicated in the format: DD.MM.YYYY. For example: "02/03/2020". When filling out electronically - in the format DDMMYYYY. For example: "03022020" |
| Payment type | 5 | Not filled in |
| Payer status | 101 | Organizations, when paying contributions to compulsory pension insurance, enter the code “01”, individual entrepreneurs - “09” |
| Suma in cuirsive | 6 | The amount is indicated:
The words “ruble” and “kopecks” are not abbreviated and are written in full. Kopecks are not written in words, but in numbers. For example: “Fifty-four thousand three hundred twenty-eight rubles 10 kopecks” |
| Sum | 7 | Amount in numbers. Rubles are separated from kopecks by a “-” sign. For example: "54328-10". If the amount is round (without kopecks), you can omit the kopecks and put an “equal” sign instead. For example: "54328 =". A round amount (without kopecks) can be entered in the format “54328-00” |
| TIN | 60 | TIN of the employer paying the contributions. Organizations enter a 10-digit number, individual entrepreneurs enter a 12-digit number |
| checkpoint | 102 | When an organization pays contributions, the company’s checkpoint is paid. When paying contributions by a separate division - the division's checkpoint. The checkpoint IP is not indicated or is replaced with “0” |
| Payer | 8 | The name of the employer paying contributions to compulsory pension insurance. Organizations provide their name (full or abbreviated), individual entrepreneur - full name and legal status. For example: “Marinin Dmitry Sergeevich (IP)” |
| Account No. | 9 | The employer's bank account number from which funds are debited to pay contributions to compulsory pension insurance. The number must contain at least 20 characters |
| Payer's bank | 10 | Employer bank details |
| BIC | 11 | |
| Account No. | 12 | |
| payee's bank | 13 | Payment details of your Federal Tax Service. They can be found in a special service on the Federal Tax Service website |
| BIC | 14 | |
| Account No. | 15 | Correspondent account number of the receiving bank. You do not need to fill in this field when paying contributions to the community insurance system. |
| TIN | 61 | We indicate the tax identification number and checkpoint of the Federal Tax Service to which contributions are paid |
| checkpoint | 103 | |
| Recipient | 16 | When paying insurance premiums, the recipient of the funds will be the UFK of ___ (name of the region in which the premiums are paid). Then in brackets you need to give the name of the Federal Tax Service to which the payment is sent. For example: “UFK for Moscow (IFTS No. 13 for Moscow)” |
| Account No. | 17 | Recipient's account number (UFK). You can find out using the Federal Tax Service service, which we indicated above. |
| Type op. | 18 | For payment slips for the payment of contributions to compulsory pension insurance for employees, the code “01” is entered. |
| Payment deadline. | 19 | When paying contributions to the community pension insurance, these fields are not filled in |
| Name pl. | 20 | |
| Essay. Plat. | 21 | Payments for insurance premiums have a priority of “5”. This code must be indicated in the payment order |
| Code | 22 | When paying insurance premiums to the OPS, the code (UIN) “0” is indicated. If payment occurs at the request of the tax authority, the UIN from the request is transferred to this field |
| Res. field | 23 | Not filled in |
| Purpose of payment | 24 | Brief name of the payment, for example, “Insurance contributions for compulsory pension insurance for January 2021.” It is not necessary to indicate the registration number of the Pension Fund in this field, since the payment is posted to the budget on the basis of the KBK and the employer’s TIN |
| M.P. | 43 | We put a seal impression according to the sample given on the card. If the payment is generated by the bank on behalf of the client, then the stamp may not be affixed |
| Signatures | 44 | Only the person indicated on the card with sample signatures can sign the payment |
Sample payment slip
From 2021, tax contributions can be clarified if the bank name and the recipient's account are correct. The remaining contributions must be returned and paid again (subclause 4, clause 4, article 45 of the Tax Code of the Russian Federation).
Any insurance premiums, unlike taxes, are never rounded.
Let us remind you that since 2015, to pay an additional 1%, a different BCC has been used that is different from the fixed insurance premium. And for 2017-2018 they are completely different - see them below.
Fixed Pension Fund
You can calculate this fixed payment for any period (even an incomplete year or month) using our calculator here.
Purpose of payment: Insurance contributions for compulsory pension insurance in a fixed amount from income up to 300 rubles. for the 1st quarter of 2021 Reg. No. 071-058-011111
Payer status: Payer status: 24 - for individual entrepreneurs for themselves (since 2017, you need to indicate 09, because we pay contributions to the Federal Tax Service Order of the Ministry of Finance dated April 5, 2021 No. 58n).
TIN, KPP and OKTMO should not start from scratch. OKTMO must be 8-digit.
Rice. .
Attention! Starting from 2021, the new KBK and the new recipient of contributions are not the Pension Fund of Russia but the Federal Tax Service. Here you can find out the details of your Federal Tax Service.
Fig. Sample of filling out a payment order (insurance fixed contribution of an individual entrepreneur) in the Business Pack.
Pension Fund over 300 tr.
You can see how to calculate additional interest on the simplified tax system, UTII, PSN, OSNO, and Unified Agricultural Tax systems using our calculator here.
Purpose of payment: Insurance contributions for compulsory pension insurance in a fixed amount for income over 300 tr. for the 1st quarter of 2021 Reg. No. 071-058-011111
Payer status: Payer status: 24 - for individual entrepreneurs for themselves (from 2017 you need to indicate 09, because we pay contributions to the Federal Tax Service).
TIN, KPP and OKTMO should not start from scratch.
Rice. .
Attention! Starting from 2021, the new KBK and the new recipient of contributions are not the Pension Fund of Russia but the Federal Tax Service. Here you can find out the details of your Federal Tax Service.
Fig. Sample of filling out a payment order (PFR over 300 tr. Individual entrepreneur) in Business Pack.
How long should payments be kept?
Within 6 years after the end of the year in which the document was last used for calculating contributions and reporting (Clause 6 of Part 2 of Article 28 of the Federal Law dated July 24, 2009 No. 212-FZ) or 5 years (clause 459 Order of the Ministry of Culture of Russia dated August 25 .2010 N 558)
Medical insurance FFOMS
You can calculate this fixed payment to medicine for any period (even less than a year or a month) using our calculator here.
Purpose of payment: Insurance premiums for compulsory medical insurance in a fixed amount for the 1st quarter of 2021 Reg. No. 071-058-011111
Payer status: Payer status: 24 - for individual entrepreneurs for themselves (from 2017 you need to indicate 09, because we pay contributions to the Federal Tax Service).
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 under the simplified tax system and all funds (PFR, FSS, MHIF) they set 0.
It will sound strange, but field 108 (below the “code” on the right and the “reserve field” on the left) indicates “14; SNILS IP number”. This is the requirement of the Pension Fund.
Rice. .
Fig. Sample of filling out a payment order (Medical insurance FFOMS IP) in Business Pack.
Attention! Starting from 2021, the new KBK and the new recipient of contributions are not the Pension Fund of Russia but the Federal Tax Service. Here you can find out the details of your Federal Tax Service.
KBK insurance premium for individual entrepreneurs
| Payment type | For 2021 in 2021 | For 2021,2015 and earlier | For 2021, 2021 |
| Insurance contributions for pension insurance of individual entrepreneurs for themselves in the Pension Fund of the Russian Federation in a fixed amount (based on the minimum wage) | 392 1 0200 160 | 182 1 0200 160 | 182 1 0210 160 |
| Insurance contributions for pension insurance of individual entrepreneurs for themselves in the Pension Fund of the Russian Federation with income exceeding 300,000 rubles. | 392 1 0200 160 | 182 1 0200 160 | 182 1 0210 160 |
| Insurance premiums for medical insurance for individual entrepreneurs for themselves in the Federal Compulsory Compulsory Medical Insurance Fund in a fixed amount (based on the minimum wage) | 392 1 0211 160 | 182 1 0211 160 | 182 1 0213 160 |
Column "KBK"
One of the most important details in a payment order is KBK - a budget classification code, on the basis of which transferred funds are distributed among the corresponding budgets. If there is an error in the “KBK” column, the allocated funds may go to the wrong budget, and then:
- the company may receive fines and penalties due to non-payment of insurance premiums;
- it will be necessary to figure out where exactly the money went and how to transfer it to the correct KBK.
Read more about the KBK in the article: “KBK for strass contributions in 2021.”
You can familiarize yourself with the BCC for contributions to compulsory health insurance, compulsory medical insurance and compulsory social insurance in the following table:
| Payment type | KBK |
| From employee benefits | |
| Pension payments at a general and reduced rate | |
| Contributions | 182 1 0210 160 |
| Penalty | 182 1 0210 160 |
| Fines | 182 1 0210 160 |
| Additional pension payments for workers engaged in hazardous work | |
| Contributions at an additional rate that does not depend on the results of the special assessment | 182 1 0210 160 |
| Contributions at an additional rate depending on the results of the special assessment | 182 1 0220 160 |
| Penalty | 182 1 0200 160 |
| Fines | 182 1 0200 160 |
| Additional pension payments for workers engaged in heavy or dangerous work | |
| Contributions at an additional rate that does not depend on the results of the special assessment | 182 1 0210 160 |
| Contributions at an additional rate depending on the results of the special assessment | 182 1 0220 160 |
| Penalty | 182 1 0200 160 |
| Fines | 182 1 0200 160 |
| For temporary disability and maternity | |
| Contributions | 182 1 0210 160 |
| Penalty | 182 1 0210 160 |
| Fines | 182 1 0210 160 |
| For compulsory health insurance | |
| Contributions | 182 1 0213 160 |
| Penalty | 182 1 0213 160 |
| Fines | 182 1 0213 160 |
| Individual entrepreneur contributions for himself | |
| Pension | |
| Fixed contributions to the Pension Fund | 182 1 0210 160 |
| Contributions at a rate of 1 percent on income over RUB 300,000. | 182 1 0210 160 |
| Penalty | 182 1 0210 160 |
| Fines | 182 1 0210 160 |
| Medical | |
| Contributions | 182 1 0213 160 |
| Penalty | 182 1 0213 160 |
| Fines | 182 1 0213 160 |
KBK for the Social Insurance Fund (“for injuries”)
| Payment type | KBK |
| Contributions | 393 1 0200 160 |
| Penalty | 393 1 0200 160 |
| Fines | 393 1 0200 160 |
All payments
See the full list of payment orders:
- For a description of the fields and rules for payment orders, see here.
- Sample of filling out a payment order for payment of the simplified tax system in Excel and in Business Pack
- Sample of filling out a payment order (personal income tax for employees) in Excel and in Business Pack
- Sample of filling out a payment order for VAT payment in Excel and Business Pack
- Sample of filling out a payment order for payment of Property Tax in Excel and in Business Pack
- A sample of filling out a payment order for the payment of Income Tax in Excel and in Business Pack
- A sample of filling out a payment order for payment of the Fixed Contribution of Individual Entrepreneurs (PFR and FFOMS) in Excel and in Business Pack
- Sample of filling out a payment order (PFR, Social Insurance Fund contributions for employees) in Excel and in Business Pack
See also: Free IP Payment calculator (+ for an incomplete period).
What’s new in filling out a payment order
The innovations affected the main details:
- The status number for the insured organization (field 101) will not be “08”, as in 2021, but “01” - taxpayer (letter of the Federal Tax Service dated February 15, 2017 No. ZN-3-1 / [email protected] ). For notaries - “10”, lawyers indicate “11”, farmers - “12”, individuals - “13”. An example of a payment in the Pension Fund of 2021 will clearly demonstrate this innovation.
- In the field where data about the recipient was previously indicated - name and details - in payment orders for the New Year 2021, you need to mark the details of the Federal Tax Service according to the location of the organization.
- The BCC (field 104) for payment has changed. Now the first 3 digits of the code are 182. The remaining changes in the codes of each payment are presented in the table.
| Insurance premiums | KBK |
| OPS (insurance part) | 182 1 0210 160 |
| SV on OPS (storage part) | 182 1 0200 160 |
| SV on compulsory medical insurance | 182 1 0213 160 |
| Compulsory medical insurance | 182 1 0213 160 |
| Fixed SV OPS for an insurance pension from an entrepreneur’s income below the mark of 300,000 rubles | 182 1 0200 160 |
| Fixed SV for OPS (insurance part) from the income of an entrepreneur who has crossed the limit of 300,000 rubles | 182 1 0200 160 |
| Fixed SV on OPS (insurance part) | 182 1 0210 160 |
| Fixed CB on OPS (cumulative part) | 182 1 0200 160 |
