Can One Organization Pay Salaries for Another Organization?

Third parties are allowed to pay taxes

Law No. 401-FZ dated November 30, 2016 amended Article 45 of the Tax Code of the Russian Federation. If previously only the taxpayer himself could pay taxes for himself, with such rare exceptions as, for example, the payment of taxes by a legal successor for a reorganized entity, then from November 30, 2021, debts to the budget on taxes and fees for him can be paid off by any other organizations, individual entrepreneurs and even an individual, for example, a director of a company.

Now it is possible not only to pay taxes for another person, but also to pay state duties for him. After all, the state duty, according to Art. 333.16 of the Tax Code of the Russian Federation refers to fees collected when contacting government agencies, and the same payment rules apply to it.

The list of persons who can transfer payment to the budget for someone is not limited by the Tax Code: taxes for a legal entity can be paid by another legal entity, an individual entrepreneur, or an individual, and equally, taxes for individual entrepreneurs and individuals can be paid by other individual entrepreneurs and individuals, as well as organizations.

This approach, of course, is very convenient for all taxpayers. For example, an organization must pay a tax on time, and the last day for payment has already arrived, but there are not enough funds in the current account. Previously, in such a situation, the organization would inevitably violate the deadlines, as a result of which, in addition to the tax itself, it would have to pay fines and penalties. To pay the tax for another legal entity in 2021, in order not to violate the deadline, for example, a director from his personal funds, or a third-party organization, can, in this case, the taxpayer’s obligation will be considered fulfilled, and the payment will not remain unclear.

In the same way, any individual or individual entrepreneur can pay taxes for another person: for example, a husband will pay taxes at the bank according to a notification sent to his wife, or children will pay taxes for their parents. It does not matter how the tax debt is paid: in cash through a bank, by credit card or through online payment services.

How to issue a payment order to pay tax for another legal entity?

Example

Alliance LLC must transfer 18,155 rubles to the budget. Personal income tax from his salary for February, but there are no funds in his current account, therefore, by mutual agreement, Volna LLC transfers the tax for him. When filling out the payment form, we will be guided by the information of the Federal Tax Service of the Russian Federation “On tax payments transferred by another person” and the letter of the Federal Tax Service of the Russian Federation dated March 17, 2017 No. ZN-3-1/1850.

Please pay special attention that in the fields “TIN of the payer” and “KPP” you must indicate the TIN and KPP of the organization for which the tax is paid (in our example LLC “Alliance”), and in the field “Payer” the name of the one who pays (LLC "Wave"). At the same time, in the “Purpose of payment” field, you need to indicate the INN and KPP of the person who pays (Volna LLC), and then the name of the organization for which the payment is made (Alliance LLC). Information about the taxpayer is separated from other information by the sign “//”.

In field “101” in this case, no special status of the payer is provided; it is indicated depending on the status of the person whose obligation to pay tax is fulfilled (Alliance LLC): 01 – when paying for a legal entity.

Otherwise, the payment order when paying taxes for another legal entity is filled out as usual.

Pay wages to employees of another company

The monthly salary of an employee who has fully worked this period and fulfilled his job duties cannot be lower than the minimum wage (Part 3 of Article 133 of the Labor Code of the Russian Federation). From September 1, 2021, constituent entities of the Russian Federation have the right to set their own minimum wage (Part 1 of Article 133.1 of the Labor Code of the Russian Federation). It cannot be lower than the minimum wage established by Federal Law No. 82-FZ dated June 19, 2021 “On the minimum wage.”

We recommend reading: Pension Calculation Dates in 2021

Let us remind you that in accordance with Article 5 of Federal Law No. 54-FZ of April 20, 2021, it is impossible to reduce tariff rates, salaries, wage rates, as well as the amount of additional payments and compensatory allowances established earlier than September 1, 2021.

Payment of debt by a third party in 1s 8.3 accounting

InfoOperation in the payer's accounting How to correctly reflect payment for another legal entity in accounting? The postings will depend on how exactly the payment made is counted. The most common situations are:

• payment for your supplier: Dt 60 - Kt 51;
• payment for the person from whom the loan was taken: Dt 66 (67) - Kt 51;
• payment for a “friendly” company that is not a counterparty (for example, both organizations belong to the same person): Dt 76 - Kt 51.

Tax payments You can pay for another person not only for the obligations that he or she has under an agreement with counterparties. Recently, tax and other obligatory payments can be transferred in the same way.

Previously, the tax service considered this option unacceptable - the taxpayer was obliged to pay his taxes independently.

We issue a payment order, based on it you can create a bank statement with the type debit from the current account - payment to the supplier. Here the recipient of the payment is indicated, in our example, Kaktus LLC, the agreement (you can simply indicate the main agreement, since we do not have an agreement with Kaktus LLC), the cash flow item and the amount. According to the document, a posting will be generated: Dt 60.02 Kt 51, that is, the payment amount will go to the advances issued.

If we open the balance sheet for account 60, we will see our debt to Tonus LLC (on credit) and the debt of Cactus LLC to us (debit). Now we need to offset these debts. To do this, use the “Debt Adjustment” document, located on the “Purchases and Sales” tab in the “Settlements with counterparties” section. Select the type of operation “Advance offset” and click on the “Create” button.

In the header of the document we indicate that the advance payment to the supplier must be offset against the debt of our organization to a third party. In the supplier (debtor) column we indicate Kaktus LLC, since this company owes us due to the advance payment. In the third party (creditor) column we indicate Tonus LLC.

Let's go to the tabular part of the document. Here, on the “Advances to supplier (accounts receivable)” tab, click on the “Fill in” and “Fill in advances for mutual settlements” button. There will be a debt of Cactus LLC to Veda LLC, attributed to advances. On the second tab “Debt to a third party (accounts payable)” we do the same; the debt of Veda LLC to Tonus LLC will be reflected here. After the document is completed, a posting will be generated: Dt 60.01 Kt 60.02 and the debt of Cactus LLC and to Tonus LLC will be closed.

Important: Sometimes, in the case of an existing debt to a supplier, the latter may ask to make payment not to his account, but to the account of a third organization indicated by him, in which case the debt is paid to a third party. The fact of payment is usually formalized by an additional agreement to the contract or a letter with the details of the payee. Payment of debt to a third party in 1C Accounting 8 edition 3.0. is reflected as follows. A payment order is drawn up, which indicates the details of the third party and on the basis of which the payment is made (additional agreement or letter). The payment order does not generate a transaction and is located on the “Bank and Cash Desk” tab in the “Bank” section. For example, Veda LLC received from Tonus LLC under contract 12 goods worth 118,000 rubles. The goods have not been paid for. Tonus LLC sent a letter with a request to pay the amount owed to Cactus LLC.

Payment for organization by letter of posting

There are cases when the supplier asks to repay the debt for the purchased product or service not to his current account, but to transfer payment of the debt to a third party. In such a situation, the supplier draws up an additional agreement to the contract or sends the buyer a letter indicating the details of the payee. Let's consider a simple example of reflecting a similar situation in the 1C program: Enterprise Accounting 8 edition 3.0. In our example, the enterprise “Trading House “Complex” received goods from LLC “Monolit” in the amount of 451,350 rubles; the goods were capitalized, but were not paid. The supplier asked to repay the debt to the account of the organization Sozvezdie LLC by sending a corresponding letter to the buyer.

Attention: An exception was made only in very rare cases, for example, taxes for a reorganized entity could be paid by its legal successor. However, at the end of 2021, amendments were made to the Tax Code that abolish this rule. So paying tax for another legal entity in 2021 is quite trivial. Thus, it is possible to pay tax payments, insurance premiums, state duties, both current accruals and debts for previous periods. Who can pay taxes for whom? The law today does not establish any restrictions on who and under what conditions can pay tax for another person. Company taxes can be paid by any other organization, entrepreneur or just an individual. The new rules make it possible to avoid sanctions for late payment of mandatory payments.

Can your organization pay a bill for another organization?

When making a payment for an invoice for another company, you must have a letter from the purchasing organization with a request to make the payment to the account of a third-party organization and indicate by which account number the payment should be made, for what total amount, and the details of the supplier company. In the purpose of payment you should indicate the following: “Based on a letter for the purchasing organization.”

You, as a third party organization, are required to write a letter addressed to the general director of the supplier company. The letter must indicate the following: the name of your organization, INN, KPP, date, amount, which account number you paid for, please count it against the payment for the buying company, INN and KPP of the buying company.

Article 313 of the Civil Code of the Russian Federation provides for the possibility of fulfillment of obligations by a third party. It is prohibited to make payment through a third party if the agreement between the supplier company and the buyer company states that the obligation to pay the invoice lies with the buyer company and payment through a third party is prohibited. The same article contains a clause regulating the issue of third party liability for non-monetary shortcomings.

Total: you must have the originals of two letters with wet seals and signatures. The first letter is a request from the purchasing company to make a payment on its obligations. The second letter is addressed to the supplier organization with a request to offset against payment the funds paid by you for the obligations of the purchasing company.

Sample letter when one organization pays for another organization

OR “We guarantee the return of funds,” etc.) Chief accountant of LLC “Dolzhnik” /full name/ General director of LLC “Dolzhnik” / full name/

1. In the payment order, in the purpose of payment, you must indicate: “Payment for Debtor LLC” according to letter No. from. for petroleum products according to contract. No. TK- "

2. If it does not clearly follow from the payment order that the payment was made for another person, a letter is required from the Payer (also in the original with “live” signatures): INN 6600000000 KPP 660000000 OGRN 1030000000000 620000, Ekaterinburg, st. Lenina, 1, r/sch. 00000000000000000000 in the bank » » BIC 044000000 kor/account. 30101800000000000000 tel (343) to: Ekaterinburg Processing Company LLC, TIN 6659123661, 620219, Ekaterinburg, st. Artinskaya 12B ref. No. from “date” month 2013

If it does not clearly follow from the payment order that the payment was made for another person, it is worth receiving a letter from the Payer (also in the original with “live” signatures): LLC “PAYER” INN 7800000000 KPP 780000000 OGRN 1080000000000190000, St. Petersburg, st. Pochtamptskaya, 1BIK 044000000 bldg. sch. 30101800000000000000 to: Recipient LLC 192000, St. Petersburg, st. Yakubovicha, 23. St. Petersburg ref. No. dated month 2011

We hereby inform you that we made payment order No. 000 dated “date” month year for the amount of so many rubles is a payment for LLC “Dolzhnik”, made on the basis of the letter of LLC “Dolzhnik” No. ... dated “date” month year. Chief accountant of Payer LLC / Ivanova O.S. General Director of Payer LLC / Sidorov P.P. A reservation is also made that this is legal in the event that any other laws or conditions of the paid obligation do not require that the debtor fulfill them strictly independently. Such conditions, for example, may be included in the contract. But most often there are no obstacles to attracting a third party to pay. How safe is it in terms of audits of the paying organization? Will the Federal Tax Service inspectors have any complaints that the company made payments for another legal entity? Practice shows that if the operation is properly executed, inspectors usually do not have any questions. And if they do arise, they are very quickly “closed” with supporting documents. How to make a payment for another legal entity? The legislation did not provide for any special form or type of document that would formalize the payment procedure under consideration.

Current legislation (Article 313 of the Civil Code of the Russian Federation) provides for the possibility of fulfillment of an obligation by a third party. So, for example, if the debtor organization lacks money, the debtor can ask another organization to pay the creditor for him. Receiving payment is beneficial to the lender, but difficulties often arise in processing such payment. Fulfillment of the obligation to pay for another person is possible in two cases:

• At the request of the debtor, if the nature of the obligation does not imply that the debtor is obligated to fulfill the obligation personally.
• In the event that a third party is in danger of losing his property.

Thus, any organization can ask another organization to make a payment for it (to fulfill a monetary obligation), and the receipt of such money in our current account will be the proper fulfillment of the payment obligation. Operation in the payer's accounting How to correctly reflect payment for another legal entity in accounting? The postings will depend on how exactly the payment made is counted. The most common situations are:

• payment for your supplier: Dt 60 - Kt 51;
• payment for the person from whom the loan was taken: Dt 66 (67) - Kt 51;
• payment for a “friendly” company that is not a counterparty (for example, both organizations belong to the same person): Dt 76 - Kt 51.

Tax payments You can pay for another person not only for the obligations that he or she has under an agreement with counterparties. Recently, tax and other obligatory payments can be transferred in the same way. Previously, the tax service considered this option unacceptable - the taxpayer was obliged to pay his taxes independently.

How to transfer a debt

To transfer an obligation, the original debtor and the organization to which the debt is transferred sign a corresponding agreement. And the creditor must put his mark on this agreement stating that he is not against the transfer. Such consent is required by paragraph 1 of Article 391 of the Civil Code of the Russian Federation.

Or you can enter into a tripartite agreement. The creditor's signature on it will mean his consent.

By default, the original and new debtors are jointly and severally liable to the creditor. That is, the creditor can demand that the debtors fulfill the obligation jointly. He also has the right to make such a demand to each of them separately.

At the same time, in the debt transfer agreement, the parties may also provide for subsidiary liability. It assumes that if the new debtor does not fulfill the demand, then the original debtor is obliged to fulfill it.

It is possible to completely release the original debtor from the obligation (clause 3 of Article 391 of the Civil Code of the Russian Federation).

Accounting for debt repayment by a third party

An example will show how to reflect debt repayment transactions by a third party.

Example Alpha LLC rents an office from Company LLC. The monthly fee under the contract is 100,000 rubles. (without VAT). Alpha LLC shipped goods to Gamma LLC. The selling price of the goods was 100,000 rubles. (without VAT). The cost of goods is 70,000 rubles. "Alpha" sent a letter to "Gamma" with a request to transfer the debt for payment of goods to LLC "Company" to pay off the rent. The funds were transferred.

All organizations are not VAT payers due to the use of a simplified tax system

These transactions will be reflected in Alpha’s accounting records as follows:

Debit 62 Credit 90-1

— 100,000 rub. – Gamma’s debt for goods supplied is reflected;

Debit 90-2 Credit 41

— 70,000 rub. – the cost of shipped goods is written off;

Debit 44 Credit 60

— 100,000 rub. – reflects the rent and debt to the lessor – “Company”;

Debit 60 Credit 62

— 100,000 rub. – debts were repaid after receiving a copy of the payment order for the transfer of funds from Gamma.

From the debtor:

Letter from the debtor to the Payer (the letter must be in the original, with “live” seals and signatures:

From the Payer:

In the payment order, in the purpose of payment, you must indicate: “Payment for LLC Debtor INN ... according to letter No. ... dated ... for the goods delivered.”

If it does not clearly follow from the payment order that the payment was made for another person, it is worth receiving a letter from the Payer (also in the original with “live” signatures):

Download a letter of payment for another person (sample)

Forms for letters:

• Letter for payment of a legal entity for a legal entity
• Letter for payment from a legal entity for an individual
• Letter for payment by an individual for a legal entity
• Letter for payment of an individual for an individual

Purpose of payment for another organization example

If you have difficulty replenishing your personal account from your own bank account, you can legally make the payment using a third party.
Current legislation (Article 313 of the Civil Code of the Russian Federation) provides for the possibility of fulfillment of an obligation by a third party.

So, for example, if the debtor organization lacks money, the debtor can ask another organization to pay the creditor for him. Receiving payment is beneficial to the lender, but difficulties often arise in processing such payment.

Fulfillment of the obligation to pay for another person is possible in two cases:

• At the request of the debtor, if the nature of the obligation does not imply that the debtor is obligated to fulfill the obligation personally.
• In the event that a third party is in danger of losing his property.

Thus, any organization can ask another organization to make a payment for it (to fulfill a monetary obligation), and the receipt of such money in our current account will be the proper fulfillment of the payment obligation.

However, it is necessary to be able to separate a payment “for another client” from an erroneous transfer of funds to the wrong recipient, since in the event of an erroneous receipt of funds, what was received unjustifiably must be returned. In order to be able to prove that the payment received is payment for another client, and to prevent unnecessary questions during tax audits, it is necessary to obtain the following from clients:

1. From the client who must pay (Debtor) - a letter stating that he asked another organization (Payer) to pay for himself.
2. From the client who made the payment (Payer) - either a letter stating that he made the payment at the request of the Debtor or an indication in the purpose of payment “payment for the Debtor on such and such grounds”) or both of these documents (a letter and an indication of the purpose of payment ).

The presence of the above letters will make it possible to prove the fact of payment for another legal entity and will not entail negative consequences in the form of a possible claim for unjust enrichment, etc.

Examples of documents for processing payment from another organization:

LLC "DOLZHNIK"

INN 7700000000 KPP 770000000 OGRN 1157000000000

123645, Moscow, st. 1905, building 11, building 2,

Account 00000000000000000000 in bank “________” BIC 044500000

kor/h 30101800000000000000, tel. (495)_______.

To: Payer LLC Address ________, Taxpayer Identification Number _______

Copy : LLC "

OGRN 1157746263487 INN 7734350160

Legal address: 123308, Moscow, 2nd Silikatny proezd, building 9, building 3

Ref No. ____ from “date” month 201_

Please pay the supplier LLC "(OGRN 1157746263487 INN 7734350160, KPP 773401001 current account in rubles 40702810500030006821 in PJSC JSCB Avangard BIC 044525201) for communication services under agreement No. _________ from "___" _______ 201__ according to account(s) No.________ dated "___" _________ 201__ funds in the amount of _____________ rub. (__________ thousand rubles) to pay off the debt to us. ( OR “Money back guaranteed”, etc.)

Chief accountant of LLC "Dolzhnik" __________________ /full name/

General Director of LLC "Dolzhnik" _______________/full name/

From the Payer:

1. In the payment order, in the purpose of payment, you must indicate:

“Payment for Debtor LLC according to letter No. from . for communication services provided according to contract. No. ____ dated “__” _______ 20__ according to account number"

2. If it does not clearly follow from the payment order that the payment was made for another person, a letter is required from the Payer (also in the original with “live” signatures):

INN 7700000000 KPP 770000000 OGRN 1157000000000 123645, Moscow, st. Krasnaya Presnya, 3, r/sch. 00000000000000000000 in bank “_________” BIC 044000000 kor/account. 30101800000000000000 tel (495) ______

Copy : LLC "

OGRN 1157746263487 INN 7734350160

Legal address: 123308, Moscow, 2nd Silikatny proezd, building 9, building 3

Ref No. ____ from “date” month 2013

We hereby inform you that we made payment order No. 000 dated “date” month year for the amount of so many rubles is a payment for LLC “Dolzhnik”, made on the basis of the letter of LLC “Dolzhnik” No. ... dated “date” month year.

Chief accountant of Payer LLC __________________ /full name/

General Director of Payer LLC _____

Main features of the operation

The Civil Code of the Russian Federation does not say anything about the procedure for processing debt payment by a third party. The algorithm used was formed by practice. It consists of the following stages:

1. The company sends a letter to its debtor with a request to pay his debt.
2. The debtor transfers his funds to the main creditor. The order specifies the appropriate purpose of the payments - payment for the debtor.

A letter of request and an order with an appropriate note are all confirmation that the company has paid the debt for another organization. The presence of these documents is important, since without them, the company that paid off the debt can begin to collect the paid funds from the recipient. The basis is the enrichment of the creditor resulting from an erroneous payment. Without supporting documents, both the main debtor and his creditor bear the risks. If the company begins to collect funds, the debtor will have to pay the debt to the creditor himself.

IMPORTANT! An entrepreneur cannot control what a third party indicates in his payment order. Therefore, it is doubly important to draw up a letter of request and take confirmation of its receipt. The paper will serve as proof of the operation. Proper documentation is a way to reduce all possible risks.

How payment by a third party is regulated

The procedure for repaying the debt of another organization is discussed in Art. 313 Civil Code of the Russian Federation. This article regulates the following:

• The creditor organization is obliged to accept the transfer of funds by a third-party company as fulfillment of existing obligations by the debtor. An exception is the situation when the contract specifies a condition on the personal fulfillment of obligations by the debtor organization.
• The involvement of a third organization in covering the debt is carried out by the debtor. The legal basis is the agreement between the debtor and a third party.
• The creditor's rights under the obligation are transferred to a third party organization that has repaid the debtor's debt. Such rights cannot be used to the detriment of the creditor.
• If the fulfilled obligation was not of a monetary nature, the third party will be liable to the creditor for deficiencies in performance.

The Civil Code of the Russian Federation does not say anything about what the procedure for repaying obligations by a third party should be. Also, the legislation does not provide a list of required documents. In practice, companies use a letter of payment for another organization, a sample of which is presented below.

The Federal Tax Service advises drawing up agreements for paying taxes and contributions for a third party

The Federal Tax Service of Russia proposed drawing up an agreement for individuals and organizations paying tax for third parties, according to which one company will pay taxes or contributions for another (letter dated September 15, 2021 BS-4-21/18529). In 2021, the taxpayer is obliged to pay taxes independently from your current account or with the help of another third-party individual (clause 1 of Article 45 of the Tax Code of the Russian Federation). You should know that when defining the concept of “other person” you must be guided by clause 2 of Art. 11 of the Tax Code of the Russian Federation on the definition of the concept of “person (person)” for the purposes of acts of legislation on taxes and fees.

In accordance with this norm, a person within the framework of the Tax Code of the Russian Federation can be an individual or an organization. There are no rules according to which organizations must document the payment of taxes in the Tax Code. Contractual relations with taxpayers can be regulated on the basis of civil law, taking into account the principle of freedom in the establishment by participants of the relevant relations of their rights and obligations on the basis of an agreement (for example, an agency agreement, etc.)

Organizations choose the form of this document independently; there is no approved form. Alternatively, you can enter into a contract of agency. The main condition is that the provisions of the concluded agreement do not contradict Articles 1 and 421 of the Civil Code.

Can another LLC, the founder of the first one, pay the salaries of employees for an LLC?

Good afternoon The bank in which the organization's current account was opened had its license revoked. All funds remained in the bank. Now the organization cannot pay salaries to employees. Can its founder, a legal entity, pay wages for an organization? Thank you!

According to Part 6 of Art. 81 of Law N 229-FZ, if there are no funds or there are insufficient funds, the bank or other credit organization suspends operations with available funds in the debtor’s accounts and (or) continues further execution of the seizure order as funds arrive in the debtor’s accounts until execution in full of the specified resolution or until the arrest is lifted by the bailiff. Part 2 of Art. 27 of the Federal Law of December 2, 1990 N 395-1 “On Banks and Banking Activities” stipulates that when seizing funds in accounts and deposits, or the balance of electronic funds, the credit institution shall immediately upon receipt of the decision to seize stops debit transactions on this account (deposit), as well as the transfer of electronic funds within the amount of the balance of electronic funds that have been seized. In accordance with paragraph 2 of Art. 855 of the Civil Code of the Russian Federation, if there are insufficient funds in the account to satisfy all the requirements presented to it, funds are written off in the following order: first of all, write-offs are carried out according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for damage caused life and health, as well as claims for alimony; secondly, write-offs are made according to executive documents providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages with persons working under an employment contract, including a contract for the payment of remuneration to the authors of the results of intellectual activity; in the third place, write-offs are made for payment documents providing for the transfer or issuance of funds for settlements of wages with persons working under an employment agreement (contract), as well as for contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and compulsory medical funds insurance. On the priority of writing off funds according to settlement documents providing for payments to the budgets of the budget system of the Russian Federation, as well as the transfer or issuance of funds for settlements of wages with persons working under an employment contract, pending amendments to clause 2 of Art. 855 of the Civil Code of the Russian Federation in accordance with the Resolution of the Constitutional Court of the Russian Federation of December 23, 1997 N 21-P, see Reference information; in the fourth turn, write-offs are made on payment documents providing for payments to the budget and extra-budgetary funds, deductions to which are not provided for in the third turn; fifthly, write-offs are made according to executive documents providing for the satisfaction of other monetary claims; sixthly, write-offs are made for other payment documents in calendar order. Debiting funds from the account for claims related to one queue is carried out in the calendar order of receipt of documents. Part 1 of Art. 5 of the Federal Law of December 3, 2021 N 216-FZ “On the federal budget for 2021 and for the planning period of 2021 and 2021” provides that, pending amendments to paragraph 2 of Art. 855 of the Civil Code of the Russian Federation in accordance with the Resolution of the Constitutional Court of the Russian Federation of December 23, 1997 N 21-P “In the case of verifying the constitutionality of paragraph 2 of Article 855 of the Civil Code of the Russian Federation and part six of Article 15 of the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation” in connection with the request of the Presidium of the Supreme Court of the Russian Federation" if there are insufficient funds in the taxpayer’s account to satisfy all the requirements presented to him, write-off of funds according to settlement documents providing for payments to the budgets of the budget system of the Russian Federation, as well as the transfer or issuance of funds for settlements of wages with persons working under an employment contract are carried out in the calendar order of receipt of the specified documents after the transfer of payments made in accordance with Art. 855 of the Civil Code of the Russian Federation in the first and second place. The Presidium of the Supreme Arbitration Court of the Russian Federation in Information Letter dated July 25, 1996 No. 6 “On the results of consideration by the Presidium of the Supreme Arbitration Court of the Russian Federation of certain issues of judicial practice” noted that taking measures to secure the claim does not mean that if it is satisfied, the awarded amount will be recovered as a matter of priority , that is, the adoption of these measures cannot violate the order of debiting funds from the account established by Art. 855 of the Civil Code of the Russian Federation. According to the official position of the Ministry of Finance of Russia, reflected in Letter dated 03/04/2021 N 03-02-07/1/6344, when a bailiff seizes the debtor’s funds held in the bank as part of enforcement proceedings for the collection of payments, the write-off of which in accordance with paragraph 2 of Art. 855 of the Civil Code of the Russian Federation is carried out in the fifth place, and if there is a decision of the tax authority to suspend transactions on the taxpayer’s bank accounts, adopted in order to ensure the collection of taxes (fees), corresponding penalties and fines into the budget system of the Russian Federation, settlement documents for the transfer of payments related to of the first, second, third and fourth stages are executed in priority order as funds are received into the bank client’s account. Thus, in the situation under consideration, within the framework of enforcement proceedings, compensation for damage to someone else’s property belongs to the fifth priority, and the current wages of employees belong to the third priority, and therefore the bank is obliged to first transfer from the current account of the organization, which was seized by the bailiff the contractor, funds for the payment of current wages to employees.

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