Filling out a payment order for funds transfer

How to fill out a payment order for the transfer of funds, and at the same time avoid making mistakes?
Let me start with the fact that filling out a payment order is carried out on the basis of the requirements set out in Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds”. Based on this provision and taking into account the other requirements of other Regulations of the Bank of Russia and Federal laws on banking, each Russian bank is required to have its own internal bank regulations and instructions, which must set out in detail all the work carried out by the bank and the requirements for filling out payment documents for processing money transfers funds. Since 2012, filling out payment documents and the procedure for transferring funds, both for legal entities and individual entrepreneurs, and for individuals, is carried out on the basis of uniform rules and regulations set out in the Regulations of the Central Bank of the Russian Federation dated June 19, 2012 N 383-P. In accordance with Central Bank Regulation N 383-P, transfers of funds, both through bank accounts and without opening bank accounts, are carried out by banks only on the basis of approved standard forms of non-cash payments, and only on the basis of customer orders. The following forms of customer orders are used:

• money orders;
• collection orders;
• letters of credit;
• checks;
• payment requirements (transfer of funds at the request of the recipient of funds);
• electronic money transfers.

Of all these forms, payment orders remain the most popular among clients, so they will be discussed further.
The client’s order to transfer funds, in the form of a payment order, is issued:

• The client (payer) independently.
• By the bank of the client (payer) - on behalf (request) of the client or with his consent.

By allowing banks to act as order originators, the Bank of Russia has significantly simplified the task of transferring funds for individual clients.
However, this does not relieve the client of responsibility for the completeness and accuracy of filling out the information on the payment order, and therefore, before signing the payment order drawn up by the bank, the accuracy of filling in the details of the payment document must be checked. So, by order of the payer, the payer’s bank can now draw up orders (instructions) for the client and carry out one-time and (or) periodic transfers of funds, both to the payer’s bank account and without opening a bank account to the payer (clause 1.15 N 383-P ).

If the payment order is drawn up by the client, then banks’ complaints regarding incomplete or incorrect filling in of such details as: – order of payment are especially frequent; purpose of payment; information about VAT...

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.

How to provide PP to the bank?

The number of instructions that need to be completed and submitted to the financial institution depends on the number of persons participating in the settlements. One of the copies must be signed and stamped. In another example, a banking organization notes the completion of a payment. The bank accepts documents in any case, even if there is no money in the payer’s account.

The payment order remains valid for 10 ten days before being submitted to the bank. The financial institution is obliged to inform the payer about the execution of the document no later than the next day from the moment of its submission (it should be taken into account that we are talking about working days)

.

The document can also be issued electronically within the capabilities of the bank-client system.

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

Decor

The exact list of payment documents must be found out in advance. It may vary depending on the specific situation. But there are general rules for processing payment documents. Let's take a closer look at them.

A payment document is drawn up by the buyer, seller or carrier of goods. When submitting a package of papers, only a copy is submitted, the original remains with the applicant.

Line 106 indicates the customs payment codes. Changes have been made regarding them. Codes may mean:

• Executive paper.
• Declaration for customs.
• Collection order.
• A package of documents from the accounting services of the customs authority.
• Request for payment of customs duties.
• Cost adjustment.
• Receipt order.
• Receipt for payment of fines, etc.

Line 108 of the payment document - paper number. Completing this section depends on the specific document; the rules may change.

Line 110 contains codes about the purpose of payment: payment of penalties, fines, debt or tax.

The rules for filling out line 104 have also changed. Now it does not need to be filled with zeros if there is no corresponding data.

The number of foreign trade codes in 101 lines has significantly expanded. Previously there were 15 of them. Now their number has increased to 20. This line contains detailed information about the status of the legal entity:

1. Payer of fees.
2. Tax organization.
3. Customs Department.
4. Agent.
5. Advocate.
6. Individual entrepreneur.
7. An individual who is a participant in foreign economic activity.
8. Notary.
9. Credit organisation.
10. Chairman of the farm.
11. Bailiffs.
12. A legal entity that is engaged in foreign economic activities, etc.

According to the new rules, a participant in foreign economic activity can have the status of an individual or legal entity. This must be reflected in the documentation.

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 documents for foreign trade activities

Foreign economic activity in most cases is a purchase and sale procedure, for which a foreign trade contract is drawn up and signed by the parties.
The transaction is impossible without execution of payment documents. They confirm that its participants fulfill all the terms of the contract and can become a guarantee of compliance with obligations. During customs clearance, payment documents confirm the cost of a unit of goods and the entire shipment, payment of state duty and other fees, etc. The procedure for paying customs duties is right here. Based on the information in the payment documents, customs duties and VAT are calculated.

Having a problem? Call our customs specialist:

Moscow and region (call is free)

Saint Petersburg

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.

Settlements with an individual for the performance of work under a contract

A contract is concluded for the manufacture or processing (processing) of a thing or for the performance of other work with the transfer of its result to the customer (clause

1 tbsp. 703 of the Civil Code of the Russian Federation). If the contract does not provide for advance payment for the work performed or its individual stages, the customer is obliged to pay the contractor the agreed price after the final delivery of the work results, provided that the work is completed properly and on time, or with the customer’s consent ahead of schedule (clause

1, Article 711 of the Civil Code of the Russian Federation). Insurance premiums Organizations are policyholders and payers of insurance premiums (clauses. Amount of payments under a contract to an individual who is not

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.

conclusions

The execution of such a financial document as a payment order is an important, but rather ordinary and habitual action of any organization. PPs accompany almost any trade transactions; with their help, transfers are made to the accounts of performers and suppliers. Or when making financial transfers of another type.

But regardless of the purpose of the planned payment, any person responsible for processing the payment must know the basic rules for filling out this document. Moreover, regardless of the form in which the payment order is sent to the bank - on paper or an online document.

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.

What operations are carried out through a payment order?

Using the described document, financial organizations can provide a number of monetary transactions:

• transfer of money for goods, services provided, work performed;
• transfers to budgets and in areas of non-budget origin;
• sending material resources for the return or placement of loans;
• use of translations for other purposes.

In accordance with the previously stated clauses of the agreement, a payment order can be used to make an advance payment for goods and services. In addition, for systematic payment.

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.

Filling samples

All payments

See the full list of payment orders (updated for 2020-2021):

• For a description of the fields and rules for payment orders, see here.
• Sample of filling out a payment order for payment of the simplified tax system in Excel and in Business Pack
• Sample of filling out a payment order (personal income tax for employees) in Excel and in Business Pack
• Sample of filling out a payment order for VAT payment in Excel and Business Pack
• Sample of filling out a payment order for payment of Property Tax in Excel and in Business Pack
• A sample of filling out a payment order for the payment of Income Tax in Excel and in Business Pack
• A sample of filling out a payment order for payment of the Fixed Contribution of Individual Entrepreneurs (PFR and FFOMS) in Excel and in Business Pack
• Sample of filling out a payment order (PFR, Social Insurance Fund contributions for employees) in Excel and in Business Pack

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 2020-2021, 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. I recommend to all! 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.

To create (for printing) a payment order in 1C Accounting 8, you need to open the “Bank” - “Payment order” menu.

Blank payment form in Excel 29 kb xls.

Individual entrepreneur for himself

Individual entrepreneurs, unlike organizations, can dispose of all proceeds as they wish. Does not have accounting or cash discipline. It is often impossible or unprofitable to withdraw money from the same bank as your current account. Then you can transfer part or all of the funds to any personal account (but only opened in the name of the individual entrepreneur) in another bank - for example, Kukuruza, Sberbank, Tinkoff, Alfa-Bank, etc.

Deadlines It should be noted that non-tax payments can be executed within a week (if you are late, there is no need to redo it), i.e. You can safely bring such a payment to the bank yesterday or the day before yesterday.

Purpose of payment: Top up your own account. Without VAT.

Payer status: Do not indicate anything, because status is needed only for payments to the budget.

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Fig. Sample of filling out a payment order from an individual entrepreneur to himself in Business Pack.

For product/service

A sample payment invoice for a product or service in Excel for 2020-2021 can be issued either with or without VAT. This should be stated on the invoice from your supplier. VAT payment order

Purpose of payment: Funds were transferred to the supplier under contract number 12345, incl. VAT 18% – 1694-92

Purpose of payment: Funds were transferred for services under contract number 12345, incl. VAT 18% – 1694-92

Payer status: Do not indicate anything, because status is needed only for payments to the budget.

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Fig. Sample of filling out a payment order for a product/service in Business Pack.

Payroll issuance

Sample payment order for salary payment in Excel for 2020-2021.

The employee can choose the bank to receive his salary. To do this, he needs to write a statement.

Purpose of payment: Payment of wages to an employee under an employment contract. Without VAT.

Payer status: Do not indicate anything, because status is needed only for payments to the budget.

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Fig. Sample of filling out a payment order for salary payment in Business Pack.

Dividend

Please note that this is a payment order for the payment of dividends to the founder in Excel for 2020-2021, and not personal income tax on the dividend. Only an organization can pay dividends and only according to accounting data after the distribution of profits.

Purpose of payment: Payment of dividends to the manager. Without VAT.

Payer status: Do not indicate anything, because status is needed only for payments to the budget.

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Fig. Sample of filling out a payment order for dividend payment in Business Pack.

To the tax office

Payment order for taxes in Excel for 2020-2021. By law, only the Organization itself (IP) can pay its taxes. It is prohibited to transfer taxes for another person (except when it comes to a tax agent for personal income tax).

Deadlines The date on the tax payment must strictly correspond to today’s date, otherwise the bank will not accept it. The payment is considered executed for the regulatory authorities on the date indicated on it. And when the money arrives at the tax office is no longer important to you. It can take a week.

Where can I get tax details? On the tax website there is a service for generating payment slips with the choice of tax office.

Starting from 2021, we do not put anything in field 110 (it was 0). See the picture.

In 106 they sometimes require you to write TP. In field 107, some banks ask you to write the period for which the tax is paid - for example GD.00.2016. See the list of periods here.

Purpose of payment: personal income tax on employee salaries. Without VAT.

Purpose of payment: personal income tax on the founder's dividend. Without VAT.

Purpose of payment: Advance payment of income tax for 2015. VAT excluded.

Basis of payment: Advance payment for the simplified tax system for 2015. Excluding VAT.

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

Payer status: 01 - for organizations / 09 - for individual entrepreneurs (if paying their own taxes).

Payer status: 02 - for organizations / 02 - for individual entrepreneurs (if personal income tax (on salary or dividend) is paid for employees (founders) as a tax agent).

KBK and what payment period (field “107”) to write, see here.

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Fig. Sample of filling out a payment order to pay taxes in Business Pack.

Insurance premiums: Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund

Attention! Starting from 2021, the new KBK and the new recipient of contributions are not the Pension Fund of Russia, but the Federal Tax Service. Even contributions for December must be transferred according to the new BCC to the Federal Tax Service (except for contributions to the Social Insurance Fund for injuries). Here you can find out the details of your Federal Tax Service.

Also, starting from 2021, it is necessary to indicate the period for which contributions are paid - for example, MS.10.2018.

Starting from 2021, we will not put anything in field 110 (it was 0). See the picture.

In 106 they sometimes require you to write TP. In field 107, some banks ask you to write the period for which the fee is paid - for example, GD.00.2016. See the list of periods here.

Payment orders for the payment of insurance premiums for compulsory pension insurance (PFR), Compulsory Medical Insurance, Social Insurance Fund in Excel for 2020-2021. By the way, I have good (and free) instructions for RSV-1 and 4-FSS.

Purpose of payment: Contributions are transferred to the Pension Fund for the insurance part of the pension for 2015 for individual entrepreneur Reg. No. 071-058-000000. Without VAT. (IP contributions can be calculated using this free calculator)

Purpose of payment: Contributions to the FFOMS for 2015 for individual entrepreneurs Reg. No. 071-058-000000 are transferred. Without VAT. (IP contributions can be calculated using this free calculator)

Purpose of payment: Contributions are transferred to the Pension Fund for the insurance part of the pension for the 4th quarter of 2015 for employees Reg. No. 071-058-000000. Without VAT. (I recommend a salary calculator, with which you can calculate all contributions and even sick leave and vacation pay)

Purpose of payment: Contributions to the FFOMS for the 4th quarter of 2015 for employees Reg. No. 071-058-000000 are transferred. Without VAT. (I recommend a salary calculator, with which you can calculate all contributions and even sick leave and vacation pay)

Basis of payment: Contributions to the Social Insurance Fund for the 4th quarter of 2015 for employees Reg. No. 071-058-000000 are transferred. Without VAT. (I recommend a salary calculator, with which you can calculate all contributions and even sick leave and vacation pay)

Deadlines. The date on the payment slip for payment of insurance taxes must strictly correspond to today’s date, otherwise the bank will not accept it. The payment is considered executed for the regulatory authorities on the date indicated on it. And when the money goes to the funds is no longer important to you. It can take a week.

Payment order penalties and fines are the same as when paying tax, only the KBK differs by one digit, see here.

Payer status: 08 - for individual entrepreneurs. If the payment of insurance premiums is for the individual entrepreneur himself.

Payer status: 01 - for organizations / 09 - for individual entrepreneurs (If payment of insurance premiums for employees) (letter of the Federal Tax Service dated 02/03/2017 No. ZN-4-1 / [email protected] ) (Order of the Ministry of Finance dated April 5, 2021 No. 58n) .

KBK and what tax period of the payment order to write, see here.

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Fig. Sample of filling out a payment order for the payment of insurance premiums to the Pension Fund of the Russian Federation in Business Pack.

How long should payments be kept?

Within 6 years after the end of the year in which the document was last used for calculating contributions and reporting (Clause 6 of Part 2 of Article 28 of the Federal Law dated July 24, 2009 No. 212-FZ) or 5 years (clause 459 Order of the Ministry of Culture of Russia dated August 25 .2010 N 558)

Let me remind you that all these payments can be edited in Excel or using this free program: Business Pack.

Other

You can generate a receipt for payment of the state duty on the Federal Tax Service website (for example, an extract from the Unified State Register of Legal Entities). There you can also see the details for the payment for state duty.

Sample Payment Order to Court

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

Specifics of filling

This document must include certain details.

Photo 1. Sample payment.

Payment

Significant attention is paid to the adoption of the main forms and the process of carrying out non-cash settlement transactions:

• title of the document and its OKUD code;
• payment number, registration number, type of payment action;
• name of the payer, TIN;
• address of the payer's bank, BIC;
• detailed details of the recipient;
• purpose and purpose of the translation;
• sum;
• sequence;
• type of accounting transaction;
• signatures and stamps.

Entering information into the fields must be done in accordance with the requirements of departments and ministries.

Important! The financial institution will carry out the payment order only if the payer has the required amount in the account.

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.

Nuances of working with software in a remote service

In order to competently and quickly generate the necessary documents for making scheduled payments, you should know the rules for working with your personal account, namely how an electronic payment order is generated. When working in Sberbank-Online, registration of the PP occurs in the “Payments/transfers” tab, by further selecting the “Organization transfer” item .

When the document field is formed in front of the system user, you should begin to design it. Compared to paper, electronic payment is processed faster and easier. After all, the user always has the opportunity to correct an accidental error in the current document. Please note that when sending an online payment for execution, the client will be charged a certain commission. Its exact level will be known during the process of filling out the form.

Where to see the list of payment orders

Sometimes it becomes necessary to view the database of already made payments. Any user of the remote service can quickly view the history of transfers using the following instructions:

1. Log in to the program.
2. From the list of menus on the main page, select and mark the “Services” subsection.
3. Then go to the option “Ruble transactions”, then “Payment orders”.
4. The program will generate a list of documents, where it will not be difficult to select and open the ones of interest and study them in detail.

Electronic payment order

How to print a payment order in Sberbank-Online

Also, any user of the remote service can, if necessary, print out the required payment slip. For example, if you need to transfer an order to the bank directly, through a responsible person, or attach an already made payment to a paper report. To do this, go to the “Transaction History” submenu, find and open the required document and send it for printing.

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 in the calculation of insurance premiums

All data on accrued insurance premiums from payments under the GPC agreement are included in the Calculation of insurance premiums from the accrual period, and individual information on the employee is reflected in Section 3 of the calculation.

In the calculation of insurance premiums:

The amount of 30,000 (accrued remuneration under the GPC agreement) is reflected as part of total payments in :

Subsection 1.1 of Appendix 1 to Section 1 “Calculation of the amount of contributions for compulsory pension insurance”:

• page 030 “Amount of payments and other remuneration calculated in favor of individuals”;
• page 050 “Base for calculating insurance premiums.”

Subsection 1.2 of Appendix 1 to Section 1 “Calculation of the amount of contributions for compulsory health insurance”:

• page 030 “Amount of payments and other remuneration accrued in favor of individuals”;
• page 050 “Base for calculating insurance premiums.”

The amount of 8,130 (calculated insurance premiums) is reflected in the total amount of insurance premiums in:

Subsection 1.1 of Appendix 1 to Section 1 “Calculation of the amount of contributions for compulsory pension insurance”:

• page 060 “Calculated insurance premiums”;
• p. 061 “including from a base that does not exceed the maximum value of the base for calculating insurance premiums for compulsory health insurance.”

Subsection 1.2 of Appendix 1 to Section 1 “Calculation of the amount of contributions for compulsory health insurance”:

• page 060 “Insurance premiums calculated.”

Section 3 “Personalized information about insured persons”: PDF

• Subsection 3.2.1 “Information on the amount of payments and other remunerations accrued in favor of an individual”: page 140 “Amount of payments and other remunerations” - 30,000;
• p. 150 “Base for calculating insurance premiums for compulsory health insurance within the limits of the total value” - 30,000;
• p. 160 “including under civil contracts” - 30,000;
• p. 170 “The amount of calculated insurance premiums from the base for calculating insurance premiums, not exceeding the maximum value” - 6,600.

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.

All payments

See the full list of payment orders (updated for 2020-2021):

• For a description of the fields and rules for payment orders, see here.
• Sample of filling out a payment order for payment of the simplified tax system in Excel and in Business Pack
• Sample of filling out a payment order (personal income tax for employees) in Excel and in Business Pack
• Sample of filling out a payment order for VAT payment in Excel and Business Pack
• Sample of filling out a payment order for payment of Property Tax in Excel and in Business Pack
• A sample of filling out a payment order for the payment of Income Tax in Excel and in Business Pack
• A sample of filling out a payment order for payment of the Fixed Contribution of Individual Entrepreneurs (PFR and FFOMS) in Excel and in Business Pack
• Sample of filling out a payment order (PFR, Social Insurance Fund contributions for employees) in Excel and in Business Pack

See also: All payment purposes in payment slips.

Payment order for an individual entrepreneur to himself

But since this is your money, problems may arise: you will have to look for payment, return it, and even pay penalties.

“a” clause 1 part 1 art. 5 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”).

The number (account) of the payment order (indicated at the top) can be arbitrary. For example, you can indicate the same numbers, but it is better to write them in order. VAT is always indicated in the “payment purpose” column. If it is missing, then it is signed: “without VAT”. In the “Checkpoint” field, individual entrepreneurs and individuals enter “0”.

In the “Code” (UIN) column in all tax payments since 2015, a “0” has been entered. If the payment is non-tax, do not put anything.

In the “payment order” field we put the fifth order everywhere, but for salaries we put the third order.

In the payment order there is a field “type of op.” (that is, the type of transaction), the individual entrepreneur must put 01 in it. The payment order, of course, must be signed by the head of the individual entrepreneur or a person who acts under a power of attorney.

The signature should be placed in the top line at the bottom of the payment order.

We recommend reading: Conditions for registration of a newborn child

Payment for sick leave, what to write in the purpose of payment

The benefit must be paid to the employee for all days of incapacity for work and after his dismissal, if the illness or injury occurred within 30 calendar days from the date of dismissal (clause 2 of article 5 of Law No. 255-FZ). In this case, the amount of the benefit will be less than, in the general case, only 60% of average earnings (Clause 2, Article 7 of Law No. 255-FZ). Payment of sick leave upon cancellation of an employment contract.

This is done if tax legislation provides for more than one deadline for payment of tax payments and specific dates for payment of the tax (fee) are established for each deadline. Question for accountants: Payment of benefits (or vacation? or sick leave?) for pregnancy and childbirth? Should I indicate the number? I don’t see any sick leave number. I only find on the Internet a paid resource for downloading a sample, I don’t risk getting involved. Legal forum Legal forum Labor law Payment of sick leave PDA View full version: Payment of sick leave Viktor76 04/30/2021, 12:42 Good day, dear legal experts! I need help finding an answer to solving the problem of paying for sick leave. I was on sick leave after dismissal from work (after 15 days). I was on sick leave for 31 days (February-March). The employer made the calculation and made transfers to me in installments. I made a request to the bank where my personal card account is opened to issue a statement of cash flows on the account.

What to write in the purpose of payment when paying under GPC

The word “registry” in this case is highlighted on both sides with the symbol “//”. If such a payment order is drawn up on the basis of orders of payers - individuals, then a link to the application and the total number of orders specified in the application is provided. The word “application”, like the word “registry”, is highlighted on both sides with the same “//” symbol.

For example, if the company issued benefits in November 2021, then MS.11.2021 is indicated. If in December, then MS.12.2021. When transferring tax on vacation and sick pay, in field 107 of the company’s payment slip, you should indicate the month and year in which the employee’s income arose.

An individual entrepreneur without employees entered into a contract agreement with an individual.

face

When concluding a contract with an individual.

person, you do not need to register with the funds as an employer. An exception is if the contract stipulates the obligation to pay accident insurance premiums. In this case, you need to register with the Social Insurance Fund within 30 days after concluding the contract.

There is no need to register with the Pension Fund; all data comes there from the tax office.4. Other options for the relationship between individual entrepreneurs and individuals.

Unfortunately, this is not provided for by law. Therefore, if you nevertheless registered with the Social Insurance Fund and do not plan to attract individuals.

persons, then in order for you not to submit reports in the future, you will need to be deregistered as soon as the concluded contract agreement expires (it will be signed). Keep in mind that in addition to paying personal income tax and contributions, hiring an employee under a GPC agreement You will be required to submit reports on personal income tax and contributions for it: - report 6-NDFL based on the results of the reporting period (3, 6, 9 months or a year).