Purpose of payment in the payment order

Payment purpose field in a payment order

All payment documents, including payment orders, must contain a clear statement of the nature of the transaction being carried out. To do this, the purpose of the payment is indicated in the payment order (clause 1.7.2 of Bank of Russia Regulation No. 579-P dated February 27, 2017).

Field 24 “Purpose of payment” is reserved for the description of the payment in the payment order. This is a required detail and the bank will not be able to process the payment without it. The law does not impose strict requirements for filling it out, but it should make it clear what exactly the funds are being transferred for. There may be several options:

• Payment of mandatory payments (taxes, fees, insurance premiums, penalties, fines, etc.).
• Transfer of salaries to employees.
• Transfer of funds to an accountable person for expenses.
• Payment of household needs.
• Transfer of funds to counterparties.
• Payment of income to founders.
• Payment for goods purchased, services provided or work performed.
• Transfer of funds to another account of an organization or individual entrepreneur.

Depending on the basis for transferring funds, the purpose of the payment also changes. Let's consider what to write in field 24 for different types of payments.

When filling out field 24, you must keep it within 210 characters (Appendix 11 to the Procedure, approved by Bank of Russia Regulation No. 383-P dated June 19, 2012).

Purpose of payment when paying contributions

When paying insurance premiums, the purpose of payment must indicate:

• type of insurance premium;
• the period for which contributions are paid;
• FSS registration number (only for contributions for “injuries”).

Here are examples of filling out field 24 when paying contributions for employees to compulsory health insurance, compulsory medical insurance, compulsory social insurance:

How to indicate a premium on a payment slip

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 the years, 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.

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. The employee can choose the bank to receive his salary.

To do this, he needs to write a statement.

Payment of wages to an employee under an employment contract. Sample of filling out a payment order for salary payment in Business Pack.

Please note that this is a payment order for the payment of dividends to the founder in Excel for the years, and not personal income tax on the dividend. Only an organization can pay dividends and only according to accounting data. Advance payment of income tax for the year.

Advance payment for the simplified tax system for the city.

The payment for penalties and fines is the same as when paying taxes, only the BCC differs by one digit, see here.

The order of payment in the payment order

Priority for Adequacy of Funds The priority of payment is indicated in the payment order with one number - from 1 to 5, which indicate the order in which funds are debited from the account.

Transfer (issuance) of funds for settlements for the payment of severance pay and wages with persons working under an employment contract, under a contract, for the payment of remuneration under an author's agreement; 3rd stage.

The Ministry of Finance does not consider bonuses as wages and requires personal income tax to be transferred from them immediately upon payment to the employee (Vaitman E, Chaplygin D

For failure to fulfill this obligation or violation of deadlines for submitting calculations, a fine of 1000 rubles is established. for each full or partial month from the day when it had to be submitted to the inspection (clause

1.2 Art. 126 of the Tax Code of the Russian Federation as new. ed.).

- on the day of receipt of cash from the bank for payment of vacation pay; — on the day of transfer of vacation pay to the employee’s bank card or account; - the next day after payment of vacation pay from cash proceeds received by the organization’s cash desk from the sale of goods, work or services.

The Federal Tax Service of Russia sent this Letter to lower-level inspectorates and ordered its use in their work (Letter dated 04/07/2015 N. Explanations from the Ministry of Finance of Russia are important for those employers who pay bonuses separately from wages or together with an advance payment.

For example, on the basis of an order from the general director or another document.

How to indicate a one-time bonus in the payment purpose

On the eve of the next deadline for paying insurance premiums, tax officials decided to draw the attention of payers to the most common mistakes made when filling out payment orders for transferring contributions to the budget. For the first time, a new unified calculation of contributions must be submitted to the Federal Tax Service no later than May 2.

The Federal Tax Service has edited the control ratios of VAT declaration indicators.

This is due to the entry into force of the order amending the VAT reporting form. In the case when a “physicist”, not registered as an individual entrepreneur, purchases goods using a foreign Internet service (for example, eBay), the duties of a tax agent for VAT are not assigned to him.

Art. 129. 191 Labor Code of the Russian Federation). Prize by virtue of Part.

1 tbsp. 129 of the Labor Code of the Russian Federation is part of wages.

The grounds (reasons) for paying bonuses may be related to labor results (production bonuses) or independent of such results (non-production bonuses).

“On the Rules for the Transfer of Funds” establishes that the transfer of funds is carried out by banks on the orders of clients, including those used within the framework of non-cash payment forms.

“On the rules for transferring funds” Organizations can issue accountable amounts to employees by transferring funds to their card accounts in the bank, and the card can be either personal or corporate.

Purpose of payment premium for

The organization's regulations on bonuses provide for one-time bonuses for certain indicators. Tax Shield The group turned to the head of the tax practice of the Intellectual Capital Law Firm, tax consultant Egor Andreevich Kryuchkov.

Therefore, RK has a “salary” income code of 2000 - including the amount in which RK accounts for the monthly bonus.

How to fill out a personal income tax payment order in field 107

This is evidenced by clause 8 of the Rules, which were approved by the Ministry of Finance by order No. 107n dated November 12, 2013 (hereinafter referred to as the Rules).

If the personal income tax debt is repaid based on the request of the Federal Tax Service, then in cell 107 you need to enter the date corresponding to the deadline for payment specified in the request.

If the debt is paid based on the results of the audit, then the tax period is zero. According to paragraph

Purpose of payment for premiums in payment slips

Transfer salaries to employees' bank accounts at least every six months (Part 6, Article 136 of the Labor Code of the Russian Federation).

What is considered a “pay day” To transfer your salary to bank accounts in 2021

• other information;
• allocation of VAT in the transfer amounts.
• numbers and dates of contracts, invoices, and other documents;
• purpose of payment;
• name of goods/services;

Let's take a closer look at each item on the list.

So, the 24th field should reflect the essence of the payment, i.e.

e. indicate for what purposes it is carried out - for the payment of wages to personnel, amounts for reporting or for travel expenses, for the purchase of goods or for services performed.

How to reflect a holiday bonus in a payment order

At the same time, non-production bonuses (the same monthly payments to employees with children) do not depend in any way on work success. Now it is recommended for legal entities to use the status “01”, and individual entrepreneurs – “09”.

From 01/01/2020, insurance premiums in case of temporary disability and in connection with maternity must be paid to the Federal Tax Service.

And for reimbursement of benefits, as before, you must contact the Social Insurance Fund.

Tax officials are afraid of a large number of unexplained payments due to errors made in payment slips for insurance premiums.

When to withhold and pay personal income tax depending on the type of income Let us remind you that you need to pay personal income tax to the budget on the day when funds are transferred to employee cards, or on the day you withdraw cash from the bank to pay salaries. If wages are paid from cash proceeds, personal income tax must be transferred no later than the next day (clause

The main goal of the state economic policy for the next three years is to expand the potential for balanced development of the country. The city authorities have increased subsidies to small and medium-sized enterprises - residents of technology parks or special economic zones.

The maximum amount of subsidies for repaying loans taken for production development has been doubled - from 5 to 10 million rubles.

The organization’s regulations on bonuses provide for one-time bonuses for certain indicators

. Bonuses are paid on the basis of orders, which indicate the following: for what, when, to whom and in what amount a certain bonus is paid.

Payment of bonuses is made by the organization by transferring them to the bank cards of employees.

In this case, is a bonus accrual sheet needed as a primary accounting document if all the details that should be in the primary accounting document are present in the order?

Having considered the issue, we came to the following conclusion: Let us recall that Art. 129 of the Labor Code of the Russian Federation gives the following definition of wages (employee remuneration).

This is remuneration for work depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, as well as: - incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).

A payment order for transferring wages to employee bank accounts (form 0401060) is filled out by the organization in accordance with the requirements of Regulation N 383-P, taking into account the following features: - in the “Recipient” field the name of the bank serving recipients of funds is indicated; — in the “Amount” field, indicate the total amount of the payment in words, corresponding to the total amount of the register; — in the “Purpose of payment” field, a reference is made to the register and the total number of orders included in the register, while the symbol “//” is indicated before and after the word “register”.

We recommend that you familiarize yourself with the materials: - Encyclopedia of Solutions. Accounting for production bonuses and other incentive payments; — Encyclopedia of solutions.

Forms of personnel primary documentation.

Source: https://razvodved.ru/kak-v-platezhke-ukazat-premiju-72254/

Purpose of payment when transferring salary

When transferring salaries to employees, you will need to indicate in the payment purpose:

• type of income;
• the period for which it is paid;
• date and register number (when transferring salaries to a salary account);
• indication of VAT (without VAT);
• Full name of the employee and his personal account number (if the salary is transferred not to the salary account, but to a specific employee)

Payment order for premium payment purpose

The share of incentive payments in wages is not regulated by law and can constitute a fairly large part of the salary. Moreover, the possibility of obtaining them is often associated with the overall performance of the employer.

Based on the frequency of payments, premiums can be: Based on the purpose of premiums, they are divided into payments: For information on which incentive payments insurance premiums may not be charged, read the material

“Is the premium subject to insurance premiums in 2015?”

. Since the employer has the right to independently develop a bonus system (Art.

Purpose of payment when paying a bonus to an employee

• grounds that make it impossible to receive a bonus;
• a procedure that allows you to challenge the results of the distribution of the bonus.
• all types of remuneration applied by the employer;
• the circle of persons entitled to each type of bonus;
• the process of reviewing the results of assessing the labor contribution made by each employee;

Purpose of payment: examples and description

It is desirable that the payment amount be commensurate with the size and turnover of the company.

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Such features are also specified in the internal regulations of the organization.

All employees must be familiar with this regulatory framework upon hiring, even if they do not fall into this category.

The successful participation of employees in various exhibitions, competitions, and development programs is a huge plus for the image of the enterprise.

It is absolutely logical to hold various competitions with subsequent financial incentives within a single enterprise.

Tax shield group of companies

They transferred the salary, but wrote a bonus in the purpose of payment. Important What to do?..” / Head of tax consulting practice at Tax Shield Group Olga Novikova answered a question from a UNP reader September 26, 2021 Source of publication: “Accounting.Taxes.

Law”, 2021, No. 34 “...On September 16, the first part of the salary was transferred. We issued payment slips and sent them to the bank. Only then did they see that “premium” was written in the payment instructions.

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The organization uses the cash method and pays income tax monthly.

The organization calculates contributions for insurance against accidents and occupational diseases at a rate of 0.2 percent.

Based on the order of the manager, all employees were paid bonuses in the amount of 10,000 rubles for Trade Worker Day.

Payment of bonuses for Trade Worker's Day is not related to labor achievements and is not provided for by labor (collective) agreements. Trade Worker's Day is the fourth Saturday of July (Decree of the President of the Russian Federation of May 7, 2013 No. 459).

The bonus was accrued along with the salary for July. The bonus was paid on the deadline set for the payment of salaries for July - August 5.

On the same day, premiums for insurance against accidents and occupational diseases for July were paid.

Popular:

You can learn more about the legal requirements for setting the deadline for paying salaries in the article.

Let's consider exactly how this wording will sound and how other important payment details are filled out.

From the point of view of ensuring the passage of the advance payment, the following key payment details can be identified:

• Field “Payment recipient”: the name of the financial institution where the employee’s salary account is opened is indicated here.
• Detail “Payment amount”: reflects the advance amount according to statement T-51 (or similar), which is compiled for the 1st half of the month.
• Field “Purpose of payment”: indicate the wording “Payment of wages for half of such and such a month” indicating the number and date of the salary slip.
• Details “Payment recipient”: indicate full name.

Additional sections

In addition to the main fields that must be filled out by the payer, the payment contains sections 104 to 110, which are filled out only when making payments to the budget of the Russian Federation and extra-budgetary funds.

We definitely “pick up” everything that is to be issued at the end of the month 2 tbsp.

223 of the Tax Code of the Russian Federation and Art. 129 Labor Code of the Russian Federation. In accordance with the Labor Code of the Russian Federation, wages consist of: remuneration for labor; compensation payments (for example, for work in difficult conditions, harmful to health, etc.) Accordingly, we can say that they are an element of wages designed to stimulate workers to improve the quantitative and qualitative performance indicators.

In accordance with Article 129 of the Labor Code of the Russian Federation, salary is the main type of reward for work. At the same time, non-production bonuses (the same monthly payments to employees with children) do not depend in any way on work success.

Now it is recommended for legal entities to use the status “01”, and individual entrepreneurs – “09”.

From 01/01/2019, insurance premiums in case of temporary disability and in connection with maternity must be paid to the Federal Tax Service.

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In columns 108 and 109 we put “0”, since there is no data to fill in, the 110th field is empty.

A fully completed personal income tax payment slip will look like this.

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How to generate a payment order to the tax office

For the tax office, you can generate a payment order online, quickly and without errors, on the official website of the Federal Tax Service of Russia. The service is free (thank you).

Here you can prepare a new document (print it or send it by mail, but it may end up in spam), check the accuracy of the already drawn up payment document, or make your own online payment through one of the partner banks that have entered into a cooperation agreement with the Federal Tax Service.

To access the service you need to register, the process will not take much time.

Let us explain what to indicate in some fields of the payment order for the transfer of wages to the cards of several employees in 2020:

• in the “Recipient” field – the name and location of the bank in which the employees’ accounts are opened (for example, Sberbank);
• in the “Amount” field – the total amount that needs to be transferred to the employees’ accounts;
• in the “Purpose of payment” field – the purpose of the payment and make a reference to the date and register number (for example: “Transfer of wages for January 2021 according to register No. 6 dated February 05, 2020”).

Here is a sample payment order for salary transfers to the card until June 1, 2021:

And this is a sample payment order for salary transfers to the card starting June 1, 2021, indicating new codes.

• by the manager himself, with or without the owners establishing a limit on the amount of the bonus;
• owners or a body specified in the charter (for example, the board of directors).

For more information on filling out an order for a bonus, read the articles: The payment of a bonus may be recognized as unjustified if:

• There are no documents containing instructions on: frequency;
• reasons for accrual;
• order of distribution;
• calculation of bonuses

(employment agreements with a note on the applicable procedure for calculating bonuses, local regulations, orders of the manager, decisions of the owners on bonuses), there are no necessary provisions in the charter or employment contract (job description) of the manager.

28 Art. 217 of the Tax Code of the Russian Federation, personal income tax is not calculated if material assistance does not reach 4,000 rubles. per year, and if it has reached, then personal income tax is charged only on the excess and is separately exempted, also in the amount of 4,000 rubles.

, growing since the beginning of the year, a gift.

Arbitration practice shows that a gift is not money, but a thing. However, sometimes the tax authorities regard money as a gift.

Source: https://volkovadvokat.ru/platezhnoe-poruchenie-na-premiyu-naznachenie-platezha

Purpose of payment when paying dividends

Fill out the purpose of payment in the payment slip when paying dividends as follows:

• type of transaction (payment of dividends);
• details of the minutes of the shareholders meeting, on the basis of which funds are transferred.

For example: “Transfer of dividends according to the minutes of the shareholders meeting No. 5 dated 02/01/2020.”

If tax is paid on dividends paid, then in field 24 you need to indicate:

• type of tax paid (income tax if dividends are paid to an organization or personal income tax if to an individual);
• date of transfer of income.

For example: “Income tax for individuals on the income of the founder. The income payment date is February 4, 2021.”

Purpose of payment when paying a bonus to an employee

Also, without any problems, you can take into account in tax expenses the bonuses provided for in the provision on bonuses for employees, if there is a reference to it in the employment contracts. And it’s very good if in the bonus regulations you indicate the basic amounts of bonuses. A common mistake managers make is setting a minimum bonus amount.

For example, in the bonus regulations they write:

“.the monthly bonus ranges from 10 to 50 percent of the established salary”

. By establishing this type of bonus, the organization guarantees the employee a bonus, regardless of how he worked during the month. As a result, the bonus actually becomes part of the salary - it will still have to be paid.

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“User of the site https://online-sovetnik.ru” (hereinafter referred to as the User) - a person who has access to the site https://online-sovetnik.ru via the Internet and uses information, materials and products of the site https://online -sovetnik.ru.1.1.7.

“Cookies” are a small piece of data sent by a web server and stored on the user’s computer, which a web client or web browser sends to the web server every time in an HTTP request when trying to open a page of the corresponding site.1.1.8.

“IP address” is a unique network address of a node on a computer network through which the User gains access to the Online Advisor.2.

General provisions2.1. Using the site https://online-sovetnik.ru

The legislator in the Labor Code of the Russian Federation does not clarify the issue of the sample or form of the document, however, the resolution of the State Statistics Committee of the Russian Federation “On approval...” dated January 5, 2004 No. 1 provides the forms of the bonus order: T-11 - for one employee, T-11a - for several.

These forms are not mandatory for use.

-reasons for the impossibility of paying bonuses (failure by the employee to fulfill the plan, improper performance of official duties, presence of disciplinary sanctions, violation of safety regulations, labor protection requirements, etc.).

This provision is not included in the bonus order. Yes, I carefully read our salary project agreement, and it states that bonuses can be transferred to the card.

Our employee has a small salary of only 5,000, so I want to send him 30,000 as a bonus.

We have concluded an employment contract with him, and this employee receives a salary of 35,000 rubles.

general, and now I need to show it somehow.

How to register and record the payment of one-time bonuses

Reflect the accrual of such bonuses as follows: Debit 20 (08, 23, 25, 26, 29, 44) Credit 70 – bonus accrued from expenses for ordinary activities (the bonus is included in the cost of the fixed asset). Non-production one-time bonuses (for the anniversary, holiday, etc.

d.) in accounting, classify it as other expenses (clause 11 of PBU 10/99). Reflect their accrual as follows: Debit 91-2 Credit 70 – premium accrued at the expense of other expenses.

If the source of payment of bonuses (both production and non-production) is retained (net) profit, make the following entry: Debit 84 Credit 70 – bonus accrued from net profit.

This procedure follows from the Instructions for the chart of accounts (account 70). 6 and 10 p. 1 art. 208 of the Tax Code of the Russian Federation). Situation: in what month should the amounts of one-time bonuses be included in the tax

, therefore, when checking the Social Insurance Fund and the Pension Fund of the Russian Federation, inspectors are usually interested in the total amount of accrued bonuses without a detailed analysis.

According to the Labor Code of the Russian Federation, establishing bonuses for employees is the right of the employer, and not his responsibility.

This means that the employer has the right to approve a remuneration system that provides for a bonus component (salary-bonus, piece-rate-bonus system, etc.) and document this fact.

Please note that if the employer’s internal documents establish a remuneration system that includes bonuses, then in this case the calculation and payment of bonuses to employees, according to internal agreements, is the responsibility of the employer.

Failure to fulfill this obligation may result in justified complaints from employees and serious claims from the labor inspectorate.

In this regard, it is important to correctly document the procedure and conditions for bonus payments to employees.

What documents need to reflect the conditions and procedure for bonus payments to employees: 1.

Employee bonuses: registration rules

An employer can encourage a person with whom a GPC agreement has been concluded by writing about a change in the price under the agreement.

The employee must know how the bonus is calculated and what he needs to do to receive it. This is important because it says that all accruals are accepted as expenses if they are reflected in labor and (or) collective agreements. The employer must reflect the bonus in one of the following ways:

1. make a reference in the employment contract to the collective agreement, which talks about bonuses;
2. write in the employment contract that you need to look at the collective agreement, and in the collective agreement make a reference to the Regulations on bonuses.
3. directly in the employment contract;
4. make a reference to the Regulations on bonuses in the employment contract;

In any case, one principle applies: having taken a collective agreement into our hands, we must, through the Regulations on Bonuses or through a collective agreement, enter into the procedure for calculating bonuses.

Sample payment slip for transferring salary to card

A mandatory attachment to the payment order for the transfer of salary amounts is a register indicating the payments due to each employee of the company. : If the payment is drawn up for the transfer of an amount due to one employee, then it is filled out a little differently:

1. the purpose of the payment is specific - in this field indicate the employee’s full name, a note about the nature of the payment (for example, “payment of wages for June 2021 to Alexander Mikhailovich Rebrov), his personal account number and amount;

1. in the “Recipient's account” field indicate the employee’s account number at the bank institution.
2. in the payee column reflect the full name of the employee;

An example of filling out a payment order to a Sberbank card when transferring money to an individual employee: You can transfer not only your salary to your employee’s card, but also all payments that he receives while performing his job duties.

We arrange salary transfers at the request of the employee to third parties

This will be useful to you when filling out the payment form.

Although if the employee does not indicate this information, you can simply write in the payment purpose field: “For Ivan Ivanovich Ivanov.”

In addition, the employee must agree in the application that the bank’s commission for transferring funds will be deducted from his salary.

If the commission is paid at the expense of the organization, then you will not be able to include it in expenses in order to reduce income tax.

In addition, this commission will be the employee’s income from which personal income tax must be withheld.

For convenience, we recommend developing a single application form. She might look like this. General Director of Motor-West LLC O.A. Epifanov from E.V. Spiridonov

Please transfer part of my salary in the amount of 6150 rubles. to repay the loan under agreement No. 6852 dated February 1, 2012.

Employee bonuses. How to correctly document and justify expenses to tax authorities?

It is necessary to have documents confirming the basis for payment of bonuses (clause

1 tbsp. 252 of the Tax Code of the Russian Federation). Such documents can be a petition, a memo from the immediate supervisor, supported by actual performance indicators of the employee, etc.

Also, in order to document the costs of bonuses to employees, the employer must make these payments on the basis of an order (instruction) on rewarding employees (form T-11, T-11a or according to a form developed by the employer). An important circumstance is that the bonus should not be paid at the expense of the organization’s net profit, special-purpose funds or targeted income. Payments from these sources are not taken into account for tax purposes (clause

clause 1, 22 art. 270 of the Tax Code of the Russian Federation). The size of the premium can be fixed, as well as differentiated (as a percentage of a certain amount). Fixed

Purpose of payment in a payment order upon dismissal of an employee

It contains information about earnings for the last three months or for 2 years of work in the organization. If necessary, an employee can request the issuance of an employment contract and other agreements that were concluded with him during the period of his work. If, during the termination of the employment contract, one of the parties was mistakes have been made, they are eliminated through a peaceful agreement.

When an agreement cannot be reached, an act is drawn up that reflects all violations and controversial issues. Such a document is submitted to the court for consideration. An employer who dismisses an employee is obliged not only to hand over the due papers, but also to correctly fill out tax documents and make calculations upon dismissal.

The purpose of the payment in the payment order must be indicated in accordance with existing standards. The payment form has numbered fields that are required to be filled out.

The payer status is reflected in field No. 101.

Purpose of payment birthday bonus

The bonus will be included in the personal income tax base in July. Korovina has no children, so she is not provided with standard tax deductions.

Attention The accountant of the organization reflected the calculation and payment of bonuses as follows.

In July: Debit 91-2 Credit 70–10,000 rubles. – a one-time bonus was awarded; Debit 91-2 Credit 69 subaccount “Settlements with the Pension Fund for the insurance part of the labor pension” – 2200 rubles.

(RUB 10,000 × 22%) – pension contributions are accrued to finance the insurance part of the labor pension; Debit 91-2 Credit 69 subaccount

“Settlements with the Social Insurance Fund for social insurance contributions”

– 290 rub. Info The organization takes these contributions into account when calculating income tax in the month of accrual. ZAO Alfa entered into an agreement with manager A.S.

Kondratyev fixed-term employment contract for the duration of a specific job (project).

The term of the employment contract is from February 1 to March 31.

Source: https://dengi-pod-raspisku.ru/naznachenie-platezha-pri-vyplate-premii-rabotniku-85244/

Purpose of payment: payment for goods, work, services

When transferring funds to pay for goods, work or services, in field 24 you must indicate:

• for what goods (works, services) funds are transferred;
• details of the documents on the basis of which payment is made (agreement, invoice, acceptance certificate for work performed, delivery note, etc.);
• the amount of VAT or the mark “excluding VAT”;
• type of transfer (advance or payment).

For example: “Payment for construction materials under contract No. 15 dated 10/14/2019 and delivery note No. 10 dated 02/04/2020. Including VAT 5,870.00 rubles.”

Purpose of payment: tax for a third party

When paying tax for another person, the “payment purpose” field is filled in taking into account the following features:

• First, the TIN and KPP (if necessary) of the person paying the tax are indicated. INN and checkpoint are separated from each other by the sign //;
• after the TIN and KPP, the name of the person for whom the tax is paid is entered and the sign // is placed;
• at the very end the type of tax paid is reflected.

For example: “7729202234//772901001//LLC “Kadrovik”//Tax for 2019, transferred in connection with the application of the simplified taxation system (object “income”)”

How to reflect a holiday bonus in a payment order

for each full or partial month from the day when it had to be submitted to the inspection (clause 1.2 of Article 126 of the Tax Code of the Russian Federation as amended).

- on the day of receipt of cash from the bank for payment of vacation pay; — on the day of transfer of vacation pay to the employee’s bank card or account; - the next day after payment of vacation pay from cash proceeds received by the organization’s cash desk from the sale of goods, work or services.

The Federal Tax Service of Russia sent this Letter to lower-level inspectorates and ordered its use in their work (Letter dated 04/07/2015 N. Explanations from the Ministry of Finance of Russia are important for those employers who pay bonuses separately from wages or together with an advance payment.

Payment of premium payment purpose

Source: https://Inspectrum.su/semejnoe-pravo/premiya-k-prazdniku-kak-otrazit-v-platezhnom-poruchenii.html

Bonuses to employees in accordance with labor and tax laws

And for employees, the bonus part of their wages is a real opportunity to receive greater rewards for their work.

How to bring the calculation of bonuses into compliance with labor and tax laws and avoid problems during audits - read on.

What the tax inspectorate is interested in regarding bonuses to employees is whether wage costs (including the payment of bonuses) are legally classified as expenses that reduce the taxable base for corporate income tax or the single tax paid in connection with the application of the simplified taxation system.

Let's sum it up

• Field 24 “Purpose of payment” is mandatory; without it, the bank will not process the payment.
• In the “Purpose of payment” field, you must indicate what exactly the funds are being transferred to, on the basis of what documents and in what amount.
• The maximum number of characters that can be entered in the 24 field is 210.
• When paying tax for a third party, information about who is making the payment, for whom it is being paid and the type of tax are separated by the sign “//”.

If you find an error, please select a piece of text and press Ctrl+Enter.