Filling out a payment order in 2021: sample

From January 1, 2021 (fields 15 and 17)

When filling out the recipient's details, you need to take into account changes in two fields. Innovations are associated with the transition to a new treasury service and treasury payment system.

1. Field 17: the account number of the territorial body of the Federal Treasury (TOFK) is changed;
2. Field 15: starting from January 2021, it is necessary to indicate the account number of the recipient's bank (the number of the bank account included in the single treasury account (STA)). In 2021 and earlier, this field was not filled in when paying taxes and contributions.

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The table with new details is given in the letter of the Federal Tax Service dated October 8, 2020 No. KCH-4-8/ [email protected] (see “How account details for paying taxes and contributions will change in 2021: see the table from the Federal Tax Service”). For each region, the BIC and the name of the recipient bank are indicated (fields 14 and 13). And for each recipient bank - the corresponding new and outdated TOFK account (field 17), as well as the account number of the recipient bank (field 15).

Table with details

XLS, 21 Kb

IMPORTANT

In January, February, March and April 2021, it is permissible to enter both a new and an outdated TOFK account in field 17 of the payment order. Starting from May 1st - only new ones.

How to fill out a payment order for 2021?

To fill out a payment order, use form 0401060. The following data is entered into it:

• Number and date of payment order.
• Payment type.
• Payment amount in numbers and words.
• Payer's name.
• Payer's account number.
• Name and address of the payer's bank.
• BIC of the payer's bank.
• Correspondent account number of the payer's bank.
• Name and address of the payee's bank.
• BIC of the recipient's bank.
• Correspondent account number of the recipient's bank.
• Recipient's name.
• Recipient's account number.
• Type of transaction according to accounting rules.
• Payment term.
• Sequence of payment.
• Purpose of payment.

The payment order is certified by the signature and seal of the payer and the bank. The rules for filling out the form depend on the payer’s organizational form (individual entrepreneur, LLC, etc.) and on the taxation system it uses (OSNO with payment of VAT, simplified tax system, etc.).

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Sample of filling out a payment order

Images of completed forms, which are available for free download in different formats, will help you correctly fill out a payment order for 2021.

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From January 1, 2021 (address of individual payer)

A change is provided for individual payers who are not individual entrepreneurs. Now, so that inspectors can clearly determine who the payment came from, the individual indicates his TIN. There is another option - instead of the TIN, fill in field 108 “Number of the document that is the basis for the payment”, or enter the UIN in field 22 “Code”. And in the absence of a UIN, it is permissible to indicate the address of residence or stay.

In 2021 and beyond, you will not have to enter the individual’s address into the payment order. This follows from the updated version of the rules approved by Order of the Ministry of Finance dated November 12, 2013 No. 107n (amendments were made by Order of the Ministry of Finance dated September 14, 2020 No. 199n; hereinafter referred to as Order No. 199n). Now, in the absence of a TIN and UIN, it is enough to enter another identifier of information about an individual (for example, the series and number of a passport or SNILS).

The order of deductions in the 2021 payment order

What order the payer follows is reflected in the payment slip, namely in column 21. What is the order of deducted amounts? This is the sequence of money debits that a financial institution follows when processing requests from a client. The issue of monitoring the queue is settled by the bank, but the accountant should not completely rely on outsiders; oversee this process yourself.

In each payment order, in field 21, write down the order from 1 to 5. To which order can current deductions be attributed? No less than the fifth stage, because they are carried out on a voluntary basis. As for payment orders from tax authorities and control authorities, they are classified as the third priority. That is, in field 21 you need to write 3.

Current earnings accrued to the organization's employees are also a third-priority payment. Experts spoke in more detail about the order of payments:

1. The first priority is assigned to payments made under writs of execution that provide for payment for compensation for damage that resulted in deterioration of health and life. This also includes the transfer of money for collection of alimony payments.
2. Secondly, payments related to severance pay and salaries to former and current employees, and remuneration to authors of intellectual activity are recorded.
3. The third priority applies to deductions for wages paid to employees. Also, in the third place, it is allowed to write off the debt incurred in relation to the payment of taxes and fees in connection with a notification received from the tax service. Insurance premiums paid on behalf of regulatory and audit authorities also occupy third place.
4. Other monetary claims are distributed in the fourth order.
5. The remaining deductions adhere to the calendar queue - the current amounts of deductions that are directly related to taxes and contributions.

From January 1, 2021 (new BCC for personal income tax - 15%)

New budget classification codes have been introduced for personal income tax, calculated at an increased rate (see “New personal income tax rate and other innovations: what awaits individuals and tax agents in 2021”).

Let us remind you that the following personal income tax rates have been established for 2021:

• 13% if income for the year is 5 million rubles. or less;
• (650 thousand rubles + 15% of income exceeding 5 million rubles), if income for the year is more than 5 million rubles.

The Ministry of Finance, by order No. 236n dated October 12, 2020, added new codes to the BCC list (Table 1).

Table 1

KBC for transferring personal income tax on income exceeding 5 million rubles. in year

Also see “How to pay personal income tax at a rate of 15% and fill out 6‑personal income tax: read the explanations of the tax authorities.”

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Deadlines for paying taxes

The established tax period consists of three calendar months. At the end of the quarter, each taxpayer is required to determine the amount of tax using the calculation scheme. Tax payments must be made in equal parts throughout the next tax period or at the end of it in one payment. Please note that funds are transferred before the 25th calendar day of the month.

Changes in payment processing

The rules for filling out payment orders in 2021 have several differences from previous periods: in payment orders you will need to indicate new details in the field numbered 16, 61, 62, 104.

In order for the payment to be received by the Federal Tax Service, the following items must be indicated in the document:

• ​ 61.62 field – INN, checkpoint of the tax organization
• ​ Field 16 – is intended to indicate the name of the state treasury body. After it, in parentheses, you must enter the name of the body that is authorized to administer the payment.
• ​ 104 – the budget classification code is entered here, which consists of 20 characters. Moreover, the first three of them must be the payment order administrator code, which is indicated by the digital designation “182”.

After the new filling rules come into force (after 01/01/2017), new details must be indicated in the fields. An example of filling out payment orders in 2021 is at the end of this article.

From October 1, 2021 (repayment of debt for expired periods)

Until October 2021, in payments issued when repaying debts for expired periods, in field 106 you can, if necessary, specify one of the following values:

• “TR” - repayment of debt at the request of the tax authority to pay taxes (fees, insurance contributions);

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• “PR” - repayment of debt suspended for collection;
• “AP” - repayment of debt according to the inspection report;
• “AR” - repayment of debt under a writ of execution;
• “ZD” is the voluntary repayment of debt for expired tax, settlement (reporting) periods in the absence of a requirement from the tax authority to pay taxes (fees, insurance contributions).

Starting in October 2021, the values ​​of “TR”, “PR”, “AP” and “AR” will be abolished. Instead, there remains a meaning that is the same for all the listed cases - “ZD”.

If field 106 contains “ZD”, then fields 108 and 109 must be filled out as shown in Table 2. Changes were made by Order No. 199n.

table 2

How to fill out fields 108 and 109 from October 2021 if the payment basis is “ZD”

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Purpose of payment

Federal Law 12-FZ introduced another innovation for accountants.

Persons paying wages or other income to the debtor by transferring them to the debtor’s bank account, from June 1, 2021, were required to indicate in the payment order the amount collected under the writ of execution.

The Central Bank explained how to do this in letter No. IN-05-45/10 dated February 27, 2020.

When transferring income from which amounts were withheld under executive documents, in the “Purpose of payment” details you must indicate:

• symbol "//";
• combination of letters “VZS”, that is, the amount collected;
• symbol "//";
• the amount collected in numbers (rubles from kopecks must be separated by a dash sign “-„, if the collected amount is expressed in whole rubles, then after the dash sign “-” “00” is indicated);
• symbol "//".

For example, when withholding alimony in the amount of 10,000 rubles, the following is indicated: //VZS//10000-00//.

What is it for? The fact is that executive documents also come to banks where employees have accounts. And it turns out that the bank does not know that some income has already been withheld within the amount established by law.

Changes in salary transfer rules in 2021

From June 1, 2021, new codes must be indicated on salary transfer slips. Banks will not accept payments without new details from June 1, 2020.

In field 20 of the payment order, indicate the payment type code. There will be different codes for wages, benefits and damages. The new coding was required so that bailiffs knew from which payments funds could be withheld under writs of execution. You must specify one of three codes:

Table: new codes for payments in 2020

Until June 1, 2021, bailiffs have no way to find out what kind of funds the “physicist” received in his account. Neither the bailiffs nor the bank can separate the money that they have the right to keep from those that cannot be touched. To eliminate the problem, the new law required employers to reflect the type of income code every time they transfer money to employees.

The new rules apply to salary payments, GPA payments, as well as other amounts from which debts cannot be collected.

Methods for transferring alimony and documents for their registration

Child support can be paid in various ways. Each of them has its own advantages and disadvantages that must be taken into account.

You can transfer payments in the following ways:

1. Cash. For many people it is the most convenient and accessible method of payment. It has one drawback - people often forget to make a receipt for the transfer and receipt of funds. Therefore, proving the fact of payments can be problematic. With this type of payment, you need to make a receipt; the form to fill out can be found on the Internet. Both parties indicate the full name, passport details, type of payment and the person for whom the payment is made (minor child). The form also contains a link to the basis for payments (agreement, court decision, etc.).
2. Transfer through mail, terminal, electronic payment system. Information about the payment must be indicated in as much detail as possible: day, month, year, purpose of payment, person for whom alimony is paid. The more detailed the information, the easier it is for the payer to track the payment if necessary. The disadvantage of this method for many is significant - a commission is charged for money transfers of this type.
3. Payments in the accounting department at the place of work. The basis for paying finances from the place of work may be an application from the payer, a court order, an agreement or a writ of execution. In this case, the accountant is responsible for transferring funds. At least once a year and upon dismissal, it is necessary to request a certificate from the employer about payment, so that, if necessary, you can prove the fact of payment.

How to pay salaries in 2021

All employers are required to pay their employees wages at least every half month.

Salaries must be paid no later than the 15th day after the end of the period for which they were accrued. That is, the deadline for the advance payment is the 30th day of the current month, and for salaries - the 15th day of the next month (Part 6 of Article 136 of the Labor Code of the Russian Federation). This fully applies to wages transferred to the card. Transfer salaries to employees' bank accounts at least every six months (Part 6, Article 136 of the Labor Code of the Russian Federation).

The application indicates the employee's bank account number. The employee has the right to choose the bank to transfer his salary. He must notify the employer of this in writing no later than five working days before payment of wages. This is stated in Part 3 of Article 136 of the Labor Code of the Russian Federation.