What does a sample personal income tax payment order look like in 2021? What are the features of paying income tax on wages? How to fill out the fields of a salary slip for personal income tax? Here is a sample of filling out a payment order to pay personal income tax in 2021.
We also advise you to read the article: “Payment order form”.
Directing funds to the budget
In 2021, filling out and submitting personal income tax reports on time is not enough if you need funds to pay income taxes to be taken into account in the budget in accordance with their purpose.
To do this, you must fill out a payment order to the Federal Tax Service in accordance with all official requirements. Otherwise, the organization and the federal treasury itself may simply not see the transferred funds. Then you will have to:
- clarify all payment details;
- check details;
- look for the mistake made.
Nobody says that the amounts paid will be lost. However, sometimes legal entities and individual entrepreneurs with staff, as a safety net, have to re-transmit the required amount in order to avoid troubles with relations with the Federal Tax Service.
Thus, paying personal income tax in 2021 with a payment order that is generated according to a specific model requires close attention to avoid mistakes. Here is a payment order form that in 2021 legal entities can use to transfer personal income tax.
The form of payment order for personal income tax of the 2021 sample has not changed.
The form of the payment order is given in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012. The payment order for the payment of tax should be filled out according to the Rules established in Appendices No. 1, No. 2, No. 5 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
Penalties for personal income tax 2021: sample payment order
Income of individuals received on the territory of the Russian Federation is subject to personal income tax. Its rates depend on the taxpayer's status and the type of income received.
Income tax payment options:
- independently until July 15 of the year following the reporting year upon receipt of winnings, income from the sale of property or leasing it, payments from individuals who are not tax agents, and so on.
- payment of tax by the employer, who is a tax agent in relation to the taxpayer (tax is calculated from the amount of income paid to the employee).
There are certain deadlines for transferring taxes to the budget. Their violation entails the application of penalties (in accordance with the Tax Code of the Russian Federation). These include:
- fines in the amount of 20% of the amount of tax that should have gone to the budget;
- fines;
- interest on payment.
That is why it is necessary to transfer personal income tax in full and within the time limits established by law.
In accordance with Art. 75 of the Tax Code of the Russian Federation, the calculation of the amount of penalties depends on the amount of arrears and the duration of the debt (number of days). The calculation is based on the refinancing rate:
- 1/300 - if overdue by up to 30 days;
- 1/150 - starting from 31 days of delay.
A tax agent or taxpayer can independently calculate the amount of penalties that must be transferred to the budget, and maybe the Federal Tax Service of the Russian Federation after an audit. In any case, the penalty will have to be paid voluntarily or at the request of the Tax Service. A payment order is used for transfers. It is filled out in accordance with established legislation
The main details that are indicated on the payment slip are KBK. This is a budget classification code designed to correctly distribute payments in the budget. It is indicated incorrectly, the money may be credited to the wrong account.
The BCC for payment of penalties for personal income tax was approved by Order of the Ministry of Finance No. 65n dated July 1, 2013. It is indicated in the payment order in field “104”.
KBK for payment of interest on income tax:
- 182 1 0100 110 - payment of penalties by the tax agent (if personal income tax was transferred from employees’ wages on time or not in full);
- 182 1 0100 110 - payment of penalties for personal income tax for individual entrepreneurs, lawyers, notaries and other persons engaged in private practice;
- 182 1 0100 110 — payment of penalties for personal income tax by a non-resident.
Until 2015, when paying penalties, it was necessary to fill out field “110” - type of payment. It was marked with the code “PE”. Since 2015, this rule has been abolished.
Another important detail in the payment order for the payment of personal income tax penalties is the basis for the payment. It is indicated in field “106”. It must contain the following encodings:
- ZD - voluntary repayment of debt (the tax agent independently calculated the amount of penalties);
- AP - payment of penalties based on the inspection report of the Federal Tax Service of the Russian Federation;
- TR - payment of penalties at the request of the Federal Tax Service of the Russian Federation.
In field “107” indicate the tax period. When paying off penalties voluntarily (PA), 0 is written in it. If penalties are paid for a specific period, for example, for March 2021, the following is written “MS.03.2020”. When paying penalties at the request of the Federal Tax Service of the Russian Federation (TR), the period specified in the request is set. When paying penalties on the basis of an inspection report (AP), 0 is entered.
The basis for the payment is entered in fields “108” and “109”. The number of the document on the basis of which the fine is transferred is indicated in the field “108”, the date of the document is “109”.
Related posts:
- Payment of penalties for personal income tax in 2021: sample payment order
How are salaries taxed with personal income tax in 2021?
The employer (including legal entities) is obliged, when paying wages, to calculate personal income tax from it and act as a tax agent, withholding the tax and transferring it to the budget (clause 1 and clause 2 of Article 226 of the Tax Code of the Russian Federation). As a general rule, personal income tax must be withheld upon actual payment of wages to the employee (clause 4 of article 226 of the Tax Code of the Russian Federation).
Deadline for payment of personal income tax on salary
Personal income tax from an employee’s salary must be transferred to the budget no later than the working day following the day of its payment (clause 6 of article 6.1, clause 6 of article 226 of the Tax Code of the Russian Federation).
Memo on transactions with personal income tax
| Calculation of personal income tax | Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Article 223 of this Code, on an accrual basis from the beginning of the tax period (clause 3 of Article 226 of the Tax Code of the Russian Federation). |
| Date of actual receipt of income | Clause 2 of Art. 223 of the Code establishes that when receiving income in the form of wages, the date of actual receipt by the taxpayer of such income is the last day of the month for which he was accrued income for work duties performed in accordance with the employment agreement (contract). |
| Personal income tax withholding date | Tax agents, according to clause 4 of Art. 226 of the Code are required to withhold the accrued amount of tax directly from the taxpayer’s income upon actual payment. As for the payment of income in kind and in the form of material benefits, personal income tax must be withheld from any income that was paid to a given individual in cash (but not more than 50% of this amount). |
| Date of personal income tax transfer | From January 1, 2021, tax agents are required to transfer calculated and withheld personal income tax no later than the day following the day of payment of income to the taxpayer (clause 6 of Article 226 of the Tax Code of the Russian Federation).
|
What to consider when filling out
To answer the question of how to fill out a personal income tax payment order correctly in 2021 so that the funds can reach their intended destination, you need to be aware of some nuances:
- On line 101, each applicant must indicate their own status. This can be an ordinary individual (13) or a tax agent (02). If this individual entrepreneur transfers tax for himself, his status is 09.
- For line 104, it is important who exactly pays the tax and what its status is: a tax agent, an individual or a merchant for himself.
- If an organization has separate divisions, then the tax must be transferred to the location of each of them (its own checkpoint, OKTMO, another Federal Tax Service). From payments under civil law contracts, “isolated companies” also deduct personal income tax according to their details. A similar procedure is established for merchants with personnel on a patent or imputation.
Personal income tax payment from sick leave: example of 2020
How to correctly fill out a payment order for personal income tax in 2021 is stated in the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n and the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P. The payment order must be filled out on a unified form - form 0401060.
Personal income tax from sick leave must be transferred by the end of the month in which the benefit was issued (paragraph 2, clause 6, article 226 of the Tax Code of the Russian Federation). In field 107 of the payment slip, indicate the month in which employees received sick leave. For example, if the company issued benefits in November 2021, then MS.11.2020 is indicated. If in December, then MS.12.2020.
When transferring tax on vacation pay and sick leave, in field 107 of the company’s payment slip, you should indicate the month and year in which the employee’s income arose. Such clarifications were provided by the Federal Tax Service in a letter dated 01.09.16 No. BS-3-11/4028.
A sample of filling out a personal income tax payment in 2021 from sick leave is presented below.
(including field 107).
In 2021, transfer personal income tax from sick leave to KBK 182 1 01 02010 01 1000 110. This code is used by LLCs and individual entrepreneurs with employees. The procedure for filling out payments for personal income tax on sick leave does not differ for them.
Here is a sample personal income tax payment form for sick leave in 2021:
Read also
24.01.2018
Changes from 2021
From 01/01/2021, in the payment slip for the transfer of taxes and insurance contributions, you need to fill out 2 columns in a new way related to the recipient of the funds - the Federal Treasury. From October 2021, an updated list of payment grounds should be applied when repaying debts for past periods. In addition, a new BCC has been introduced for personal income tax on the income of an employee or founder, which during the year exceeded 5 million rubles.
FIELDS 17 AND 15
These are the details of the recipient of the funds. The change in filling from 01/01/2021 is due to the transition to a new procedure for treasury services and a system of treasury payments. So:
- for field 17 – the new account number of the territorial body of the Federal Treasury (TOFK);
- for field 15 - from January 2021 you need to indicate the account number of the recipient's bank (this is the number of the bank account that is part of the single treasury account - UTS).
Note that until 2021, when paying taxes and contributions, field 15 was left empty.
In January-April 2021, in field 17 of the payment slip, you can enter both a new and an old TOFK account. And from 05/01/2021 - only new.
There are other changes in filling out payment slips from January 1, 2021.
Read the full review in the article “How to fill out payment order fields in 2021.”
Example of a payment order for personal income tax 2021
In order to reduce the likelihood of making inaccuracies or errors when filling out, first of all, it is worth clarifying all the details. This can be done using a special service on the official website of the Federal Tax Service of Russia.
Details for paying personal income tax on the Federal Tax Service website
The second option is to get a memo with the details from the tax authority or find it on the Internet.
EXAMPLE
A personal income tax payment order for 2021, completed according to all the rules, should look like this:
Samples of all payments for 2021 can be viewed in the Consultant Plus system
Full and free access to the system for 2 days.
Read also
18.09.2020
Sample of filling out a payment order to the tax office in 2019–2020
An on-site inspection was carried out at Zvezda LLC. Based on the audit report, a decision was made that the organization underpaid income tax. Based on the decision that has entered into force, the organization sent demand No. 18-52/45678 dated 02/07/2020 for payment of arrears, penalties and fines. UIN specified in the request: 12345678912345678912.
Let's consider how the payment order will be filled out in this case (if necessary, you can submit a payment order to pay the fine in 2019-2020).
For details of filling out payment orders to pay a fine at the request of the tax inspectorate or according to a tax audit report, see the Ready-made solution from ConsultantPlus.
