Payment document for housing and communal services: explanation of what cannot be included

Payment order

The form of the payment order was approved by the Central Bank of the Russian Federation by issuing Regulations dated June 19, 2012 N 383-P. This form is used everywhere in Russia. Regardless of the recipient of the funds or their payer, the same document form is used. The only difference is the need to fill out additional sections of the form.

When issuing a payment order for an individual, you must consider the following:

• The citizen's last name, first name and patronymic should be indicated in the nominative case. This requirement is set out in clause 1 of Appendix No. 1 to the Regulations dated 06/19/2012 N 383-P;
• It is necessary to reflect information that allows you to identify the recipient of the transfers.

According to Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n, if a citizen makes a payment to the budget, then the identifier of information about the individual in the payment order is reflected in column 108 of the form.

In this case, a detailed list of information that allows you to identify a citizen in a payment order is given in Letter of the Ministry of Finance of the Russian Federation dated April 14, 2016 N 02-08-12/21481. According to the position of the Ministry of Finance of the Russian Federation, the person filling out the order for the transfer of money has the right to indicate any of the named documents.

Document form

The standard form of the payment act is reflected in the Order of the Ministry of Construction No. 43/pr of 2021 “On approval of the approximate form...”. This act added to the list of information to be included in the payment order, reflected in Government Decree No. 354 of 2011.

A single document cannot be used in practice, since apartment owners may decide to include other information in it.

Additionally, the act states:

• The document identifier and the payer’s single account are written in the payment header. These data are generated by GIS housing and communal services;
• information about the size of the premises for which the citizen pays;
• number of persons living in the apartment;
• information about the operating hours of the company providing housing and communal services;
• meter readings.

The appendix to this Order reflects the minimum list of information that must be included in the payment slip. These rules are mandatory for the resource supplying organization at the time when it calculates payment amounts for housing and communal services.

Information should be reflected on what services were consumed and in what volume, common property, penalties and penalties applied to the contractor should be listed. Currently, the list of utility services includes the management of solid waste, which was previously included in the list of housing-type services.

Additional sections in the payment order

In the reference information section, the consumer can find information about what resource consumption standards apply in the region. Such information is prescribed both for the personal use of premises owners and for general use.

Section No. 4 of the Appendix to Order of the Ministry of Construction No. 43/pr provides information on the use of installment plans for making payment for consumed services. If a citizen is given such an opportunity, then each time when generating a payment act it is necessary to indicate that an installment plan or deferment is applied, and for what time period it is used.

The citizen must understand that for such an opportunity he will have to pay additionally, so the document specifies the percentage for using the deferment. Section No. 6 of the Appendix to the above Order reflects the requirements for information that may be indicated in the payment order.

There is currently a ban on the inclusion of advertising in the act under consideration. This measure was introduced by the State Duma.

What cannot be included in the act

All information reflected in the Decree of the Government of the Russian Federation No. 354 of 2011 must be included in the payment order. Letter of the Ministry of Construction No. 27125-OG/04 of 2018 establishes the ability of the provider of services in the housing and communal services sector to rearrange the listed blocks and reflect additional information in the receipt.

We are talking about information that is proposed for inclusion in the payment act by the general meeting of homeowners. Requirements to ban advertising were introduced by Federal Law No. 38 of 2006 “On Advertising”.

This requirement applies to any advertising type information. It cannot be indicated even on the reverse side of the act. An exception is advertising of a social type or messages of reference and informational value. For example, this includes information that you can make payments or obtain information on housing and communal services issues on the Unified Portal of State and Municipal Services.

Payment to an individual

When creating a payment invoice for a citizen, the question may arise as to what to indicate in the purpose of payment to an individual.

According to the general rule developed by the Central Bank of the Russian Federation in Regulations dated June 19, 2012 N 383-P, section 24 of the payment order indicates the following information:

• purpose of payment;
• paid goods or services;
• details of agreements, contracts, and other similar documents;
• other information, including regarding VAT.

It is important to note that the rule-making acts of the Russian Federation do not contain any exceptions to the general rule in the case of generating a payment document for an individual. Therefore, section 24 of the payment slip should be drawn up in accordance with the instructions of the Bank of Russia.

If a payment order is issued to an individual’s card, then the purpose of the transfer can additionally include the following information:

• about enrollment on a plastic card;
• Owner's full name.

However, this recommendation is not mandatory.

It is important to remember that if a private person pays money to the budget system of the Russian Federation, he must fill out additional sections in the payment order, for example, field 101 about the status of the payer - an individual.

The Ministry of Finance of the Russian Federation, by its Order No. 107n dated November 12, 2013, approved a list of code designations for the status of payers in the budget system.

For an individual, it is acceptable to indicate one of the following statuses:

• code “13” is reflected if the citizen is a taxpayer and at the same time a bank client;
• the number “16” takes into account entities participating in foreign economic activity;
• an individual making payments to the budget is reflected using the code “24”;
• the status of a citizen carrying out customs transfers is defined as “18”.

Compliance with the above requirements will allow you to issue a payment order to an individual without errors, a sample of which is available for download via the link.

payment order to an individual

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How to issue a payment order for a self-employed individual entrepreneur

The NAP regime can also be used by entrepreneurs. In this case, payment for services is made by payment order to the current account of the self-employed individual entrepreneur.

When transferring money to a self-employed individual entrepreneur, the income code is not indicated in the payment order.

A sample payment order for a self-employed person with individual entrepreneur status may look like this:

ik-spektr.ru

For this reason, a provision was created with the rules for the application of transactions, contained in paragraph 2 of Article No. 420 of the Civil Code of the Russian Federation.

Contract and obligations are two distinct concepts that overlap relatively. An agreement is the fact of the emergence of rights and obligations, recorded from the legal side. An obligation is a civil legal relationship that arises on the basis of a legal contract and other types of transactions (unilateral, unlawful, and so on).

A contract is an important part of society, since with its help relations between participants are regulated on the basis of civil legal relations. But the main area of ​​application is property relations. But nothing prohibits regulating non-property relations using an agreement.

An agreement is a legal act, but it differs from other legal facts.

In this case, in order to protect its interests, the customer organization, before transferring the contractor’s remuneration to a third party, should receive either the corresponding condition of the civil law contract itself, or an additional agreement to it, or an application requesting payment to be made to a third party’s card.

And also when transferring remuneration under the GPA to the account of a third party, it is better to indicate the statement of the contractor in the payment order.

Gorbunova T.E. LLC "IK U-Soft" Regional center of the ConsultantPlus Network

Payment to the self-employed from a legal entity: payment order

There are no special features for processing payments when making payments to a self-employed person. Transfer of money for goods, services provided, work performed is carried out in the usual manner.

Payment order for the self-employed: sample for an individual

Transfer to a self-employed citizen who is not an individual entrepreneur is possible to his bank card or current bank account. In the payment order, you must indicate the full name of the individual (the “Recipient” field), his TIN, account number, correspondent account and BIC of the bank.

It is important to note that from 06/01/2020, when transferring any payments to individuals, the corresponding code of the type of income must be indicated in the payment order. These codes were approved by the Central Bank by its instruction No. 5286-U dated October 14, 2019 (we talked about them in more detail in one of our articles). The income code in the payment order for the self-employed is indicated in field 20 “Name. pl." Since a self-employed person receives professional income on the basis of a civil contract with a buyer (customer), deductions from it can be made on the basis of Art. Law “On Enforcement Proceedings” No. 229-FZ dated October 2, 2007. Accordingly, when transferring to a self-employed individual, the payment order must indicate code “1” in field 20.

In the “Purpose of payment” field, you should disclose what the individual is paid for (name of the product, type of work, service). If an agreement was concluded and an invoice was issued to the buyer, the details of these documents (number, date) should be reflected in the payment document.

Below is an example of filling out a payment form to pay for the services of a self-employed individual who does not have individual entrepreneur status.

We pay under a contract on a card, what is the purpose of payment?

Reflection of settlements under civil contracts with individuals. The question relates to postings under a contract. We make all calculations in the payroll program. Calculation of amounts for wages:.

VIDEO ON THE TOPIC: Unregistered workers.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to find out how to solve your particular problem, please use the online consultant form on the right or call the numbers provided on the website.

Payment under the GPC agreement is included in the wage fund

Reflection in the programs \1C: Accounting 7.7\ and \1C: Salary and Personnel 7.7\. Payment by. to the wage fund and payments. (In the old version of the Charter, the Board approved only the wage fund) In July, a regular meeting of the board was held and a decision was made to increase the wage fund by 40%.

In addition, the employer is obliged to transfer to the Pension Fund the insurance contributions that he accrued for remuneration under the GPC agreement. Namely: citizens have the right to pay for sick leave. payment of sick leave for workers under a contract in 2021 of the Republic of Belarus. Sample of filling out a GPC agreement in 2021 Sample of writing an act of acceptance and transfer of work under a GPC agreement in 2021 Based on the specified documents, as well as. what is included in the wage fund; individual payments according to the contract. Payment under the contract is also established by agreement of the parties. When working under a GPC agreement, you (in the eyes of the law) are not an employee at all, but are considered a performer (contractor). Individual entrepreneur patent self-employed At what minimum wage should I pay taxes to the Pension Fund and compulsory medical insurance for 2021 6204 or the minimum wage for Moscow. Taking into account the above, payments under a civil contract do not relate to wages and, therefore, cannot be included in the calculation of average earnings for vacation pay. Taxes and insurance premiums paid under the GPC agreement.

We recommend reading: If a citizen of Ukraine has a residence permit in Belarus, he can go to Poland

We pay under a contract on a card, what is the purpose of payment in the payment order?

Such information may include:

• Accountable funds.
• Name and payment of work, service, product.
• Date and number of the agreement, contract, agreement, etc.
• More information about value added tax.
• Renting real estate, transport, etc.

VAT is always written in the purpose of payment. In any payment orders and under any tax regime. With VAT Without VAT If the amount of VAT is allocated in the payment amount, for example, Payment in the amount of 10,000.00 rubles, including VAT 1,800.00 rubles.

Contents of the document

The list of information that is required to be indicated in the act in question is prescribed in paragraph 69 of Government Decree No. 354 of 2011.

Housing and communal services contractors must reflect in the document:

• information about the residential premises and the citizen who makes the payment: address of the apartment, surname and initials of the owner. If the owner is an organization, then its name and location are indicated;
• information about the service provider: company name, address, account number, telephone and email;
• information about the period for which the payment was accrued;
• information on the list of services provided to consumers;
• applicable tariffs;
• information about general house accruals;
• increasing factors, if they were used when calculating the payment amount.

In the latter case, you will need to indicate what kind of payment is obtained without using these coefficients and with them. The above Government Resolution provides that services for general house needs are among the housing services related to the maintenance of the common property of apartment buildings.

Where to look for such information is indicated in clause 69 of Government Decree No. 354 of 2011. You should refer to the block of information about housing and communal services, which reflects the consumption standards of a certain resource.

In addition, a single payment reflects the amount of general household consumption of services in the housing and communal services sector. Information is recorded separately for each type of resource and the volume of its consumption.

Data on debts and recalculation in the payment order

In a situation where a recalculation is made for a citizen, this should be reflected in the document. The amount of the newly accrued amount of the basis for carrying out such a procedure is indicated.

Recalculation can be made either in the direction of reducing the payment or increasing it. However, the resource supply company must justify the additional accrued amounts. If this is done illegally, the citizen has the right to appeal the calculation.

The housing and communal services payment document includes information about whether the citizen is in arrears to pay for the services in question. If an installment plan for depositing funds was previously provided, this is also indicated.

The housing and communal services contractor is responsible for including barcodes in the receipt that comply with GOST R 56042-2014. An exception is the situation when the general meeting of homeowners decided not to include such information in the document.

The act also specifies other information, including when the social standard for light consumption occurs. The general meeting of premises owners has the right to include additional data in the document. Then inclusion of information in the payment order will be mandatory.

Sample payment order for personal income tax under a GPC agreement

Contents Quite often you hear indignation from individual entrepreneurs when you tell them that an individual entrepreneur is a tax agent in relation to his employees. In response you receive an angry exclamation: “I’m not an agent!”

These two numbers in the “1019" and indicate that the originator of the payment document is a tax agent.

Work (services) under the GPD, as a rule, are paid only after their completion (execution) and delivery to the customer (signing of the act).

Before drawing up a civil contract, you need to find out whether the contractor is registered as an individual entrepreneur.

However, often the inspection authorities try to find clues in the content of the contract that would allow it to be reclassified as a labor agreement and, accordingly, additional taxes to be charged to the budget.

This article explains how to correctly draw up a civil contract to avoid such troubles, as well as how to correctly conduct accounting and taxation of such payments.

Purpose of payment in the payment order

“Regulations on the rules for transferring funds” No. 383-P dated 06/19/2021 (as amended on 11/06/2021) does not establish strict requirements for the information entered into the “Purpose of payment” details. Nevertheless, Appendix 1 “List and description of details of a payment order, collection order, payment request” provides possible options for information included in this field:

The Regulations in question set a limit on the number of characters for the “Purpose of payment” field - 210. To fall within this limit, the originator of a payment order is allowed to indicate information in a general way without distorting the purpose of the transfer.

How to pay under a GPC agreement payment purpose

Here you can download a completed sample payment order for the transfer of payment under a work contract or an empty form of a payment order for the transfer of payment under a work contract.

Otherwise, you will either have to clarify the payment or re-transmit the tax amount to the budget (,).

Who pays personal income tax KBC Ordinary individual (not individual entrepreneur) 182 1 01 02030 01 1000 110 Individual entrepreneur (when paying personal income tax for himself) 182 1 0100 110 Tax agent 182 1 0100 110 Sample payment order for personal income tax in 2019.

can be found in . When transferring penalties in the 14th category, “1” changes to “2”, in the 15th - “0” to “1”.

Sample payment order for personal income tax under a GPC agreement

Quite often you hear indignation from individual entrepreneurs when you tell them that an individual entrepreneur is a tax agent in relation to his employees. In response you receive an angry exclamation: “I’m not an agent!”

These two numbers in the “1019" and indicate that the originator of the payment document is a tax agent.

Download forms on the topic: about the investment tax credit for local taxes about the investment tax credit for income tax about the temporary suspension of payment of the amount of debt on federal taxes and fees about the provision of an investment tax credit Statement of error in the payment order the wrong BCC is indicated. Sign up and keep reading!

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The tax agent must calculate personal income tax on the date of actual receipt of income by an individual (clause 3 of Article 226 of the Tax Code of the Russian Federation). The date of actual receipt of income under the GPA is the day of payment of income (transfer to a bank account or withdrawal from the cash register) (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). This date is reflected in line 100 “Date of actual receipt of income” of form 6-NDFL.

Payment of personal income tax to the budget

When paying income to any individual other than an individual entrepreneur, the organization acts as a tax agent for personal income tax and must calculate, withhold from income and pay personal income tax to the budget (clause 1 of article 226 of the Tax Code of the Russian Federation).

Tax amounts are calculated by tax agents on the date of actual receipt of income on an accrual basis from the beginning of the tax period. Determining the date depends on the type of income. For remuneration under a GPC agreement, income is considered received on the day of its payment (clause 3 of Article 226 of the Tax Code of the Russian Federation). The tax should be withheld on the same day (clause 4 of Article 226 of the Tax Code of the Russian Federation). The deadline for paying personal income tax on remuneration under GPC agreements is no later than the next day after payment of income to the employee (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Reflect the payment of personal income tax to the budget in the document Write-off from the current account, type of transaction Payment of tax in the Bank and cash desk section - Bank statements - Write-off button.

In the document please indicate:

• Transaction type - Tax payment ;
• Tax - personal income tax when performing the duties of a tax agent ;
• Type of liability - Tax ;
• for - November 20 , the month of income accrual (payment under the GPC agreement).

Learn more about reflecting personal income tax payments to the budget.

Postings according to the document

The document generates the posting:

• Dt 68.01 Kt - payment of personal income tax to the budget for November.

6-NDFL

In Form 6-NDFL, the accrual and payment of remuneration under the GPC agreement is reflected:

Section 1 “Generalized indicators”:

• line 020 - 30,000 , amount of accrued income;
• line 030 - 2,800 , the amount of the deduction provided;
• line 040 - 3,536 , amount of calculated tax;
• line 070 - 3,536 , amount of tax withheld.

Section 2 “Dates and amounts of income actually received and withheld personal income tax”: PDF

• page 100 - November 16, 2020 , date of actual receipt of income;
• page 110 - November 16, 2020 , tax withholding date;
• page 120 - November 17, 2020 , tax payment deadline;
• p. 130 - 30,000 , the amount of income actually received;
• p. 140 - 3,536 , amount of tax withheld.

6-NDFL: civil contract

Having completed the work, the contractor is obliged to hand over the result to the customer, and the customer is obliged to accept it. The delivery and acceptance of the work result is documented in a delivery and acceptance certificate, which must be signed by the contractor and the customer (or their authorized representatives). Based on this act, the customer makes settlements with the contractor.

But if you put “TP9quot;, this payment will also go through, don’t worry.

Download in or

Whether the request contains a UIN code or not, it depends on what we write in the “229quot; payment order. If the tax office has not indicated anything, set the zero “09quot;. To fill out the remaining details, you can take the information from the table below.

Download in or

Sample payment of fines upon request with UIN

Download in or

What to write in the “Purpose of payment” column

Any credit institution accepts payment orders. Thanks to these documents, you can accurately, quickly, and most importantly, correctly make a payment - transfer, withdrawal of funds, etc. The payment order includes a very important detail - the purpose of the payment. Many payers do not know what to write in this column. Therefore, for most, filling out this type of document is a long process. This article will help you more quickly fill out a payment order.

This is interesting: Is it necessary to register in the purchased apartment?

It is extremely important to carefully enter all the data when filling out a payment order. After all, only a correctly completed document will make it possible to accurately identify the payment, and the bank will be able to quickly and clearly respond to the client’s request.

Sample payment order for payment of personal income tax fine for individual entrepreneurs

We provide examples of filling out only for the case when the fine is paid upon request.

However, in this situation, there are two options for processing a payment order.

Fine upon request from the tax office

The examples differ only in the content of the “229quot; props.

If the tax agent does not fulfill his mandatory conditions for paying the tax to the state treasury, he will be held responsible for this.

If the tax is levied on a legal entity or entrepreneur, then the payer is not a tax agent.

That is, the tax is paid by the contractor himself based on the taxation system used.

If an entrepreneur uses a standard taxation system, then personal income tax is paid by him independently, as specified in Article No. 227 of the Tax Code of the Russian Federation.

Attention: In this case, a certificate of completion of work or another document confirming the completion of work is required only for two types of contracts: a work contract (clause 1 of Article 702 of the Civil Code of the Russian Federation) and an agreement on the provision of paid services (Article 783 of the Civil Code of the Russian Federation).

If in most cases this amount must be confirmed using documents, then there are rules that set a limit to the accrued amount of remuneration when creating:

• photographs, audio and video works, architecture - 25%
• industrial designs, inventions - 30% of revenue for the first 2 years
• developments in the field of science and literature—20%
• music, graphics for design and decoration, sculptures - 40%

The amount of tax paid is determined as follows:

• 13% for residents of Russia (Article No. 221 of the Tax Code of the Russian Federation)
• 30% for non-residents of Russia (Article No. 230 of the Tax Code of the Russian Federation)

Registration under a GPC agreement is a procedure that is the process of concluding a document between the employer-customer and the performing employee, signing it during hiring for any (mostly short-term) work.

Find And even better - find out the relevant data at the stage of concluding an agreement and issuing a card at a bank branch.

Payment from an individual entrepreneur to an individual under a contract, what to write on the payment slip

In the latter case, it is more often used when providing one-time work, for example, renovating an apartment or office, painting a fence.

Most often, contractors are citizens who do not belong to the main staff of the organization.

If the contract document is concluded with a company employee, then the activity must be carried out during non-working hours, otherwise the company will have to take into account the payment of taxes and other expenses for part-time work. Already in 1994, amendments were made to the Civil Code of the Russian Federation, which distinguished several types of contracts:

1. domestic;
2. building;
3. to complete the project;
4. for government needs.

The Civil Code of the Russian Federation implies payment for work actually performed. The deadline for completion is set in accordance with the agreement and the time specified in the document.

The document may imply an advance payment to the contractor or payment for a separate job.

GPC agreement: taxes and contributions in 2021

But there are specifics regarding social contributions and contributions for injuries. Let's look at each aspect in detail.

As in the case of payment of wages, regarding the GPA, see the list of insured persons in special regulations. This is Federal Law No. 167-FZ dated December 15, 2001

“On compulsory pension insurance in the Russian Federation”

. And Federal Law of November 29, 2010 No. 326-FZ

“On compulsory health insurance in the Russian Federation”

In particular, contributions to pensions and compulsory health insurance are accrued if the contractor (performer):

1. citizen of the Russian Federation;
2. a foreigner temporarily or permanently residing in the Russian Federation.

Insurance premiums for pension and health insurance under GPC contracts in 2021 are calculated at the usual rates that the company applies to payments to its full-time employees.

As a general rule, 22% of remuneration goes to pension accruals, 5.1% to medical accruals.

At the same time, the 22% tariff in 2021 is applied for payments not exceeding (for each physicist on an accrual basis from the beginning of the year) RUB 1,021,000.

Further, a reduced rate of 10% is used. But medical contributions at a rate of 5.1% must be charged on the entire amount of remuneration, regardless of the total level of income.

That is, no bar or limit value has been established for calculating medical contributions. And, let us remind you that accrued amounts from 2020 are transferred not to the funds - the Pension Fund and the Federal Compulsory Medical Insurance Fund, but to the Federal Tax Service.

For 2021, this procedure remains in full force. If an individual has entered into a GPC agreement with you in 2021 as a businessman, then there is no need to accrue contributions.

The merchant pays his own fees according to the established procedure. You are relieved of such responsibility. This is the main exception that every accountant should be aware of.

Insurance premiums in case of temporary disability and in connection with maternity, paid from 2021 also not to the fund, but to the Federal Tax Service, do not arise under the GPA. This is the most distinctive feature of such agreements from employment contracts. And as a result, contractors cannot take paid sick leave, as well as maternity and children’s leave.

Thus, all things being equal, it is more profitable for a citizen to work under an employment contract than under the GPA. But employers save money. In particular, on the transfer of 2.9% of the amounts paid to the contractor (up to the maximum base in 2021 of 815,000 rubles). Therefore, if civil legal relations are fictitious, they carry risk.

Controllers pay close attention to the execution of agreements.

The goal of the inspectors is to identify and eliminate cases where labor relations are hidden under the guise of civil regulations.

As a punishment - a fine under the Tax Code of the Russian Federation - 20% of the amount of “hidden” contributions (Article (Clause 4, Article 5.27 of the Code of Administrative Offenses of the Russian Federation). To avoid claims and unnecessary questions from auditors, remember:

Reflection of income under GPC agreements in 2 personal income taxes

Certificate 2 of personal income tax reflects income and taxes paid on it. It is prepared by the tax agent for each person separately and is the main document confirming his earnings. Since a certificate is necessary when applying for a loan and receiving other services, employees often apply for it to the accounting department at their place of work. However, not all employees are registered under an employment contract; some are entered into a civil contract.

Can such persons obtain a personal income tax certificate 2 and are there any features in its execution? An organization or individual entrepreneur is recognized as a tax agent for the payment of remuneration to the following categories of citizens:

1. To your employees, as well as to your former employees;
2. employees according to the GPA;
3. other individuals (for example, payment of rent).

The organization does not pay insurance premiums to the Social Insurance Fund for employees with whom it has a GPC agreement.

Payment from an individual entrepreneur to an individual under a contract, what to write on the payment slip

In the meantime, save the files, they will definitely come in handy: FILES of a contract with a legal entity.docDownload a sample of a completed acceptance certificate for a contract.doc Agreement, according to which the customer (employer) gives the contractor (employee) a certain task with subsequent payment for the result , and there is a contract. The provisions that regulate this type of relationship are enshrined not in the Labor Code, but in the Civil Law Code (Chapter

37-38 Civil Code of the Russian Federation). In addition, specialized legal acts are applicable to certain types of contracts, such as consumer protection, federal laws relating to architectural, investment activities, etc. Features and differences between a construction contract and other types of approval documents: Consensuality.

A contract is concluded from the moment the parties agreed on the terms and sealed the promise to fulfill them with signatures.