Filling out a payment order in 2021 - 2021 - sample

The owner of the current account instructs the bank to transfer funds using a payment order. fill out the 2021 form and form below. Choose a convenient format: word or excel.

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Tax office requirements for a payment order Procedure for filling out a payment order Frequently asked questions

A payment order is issued, for example, for:

Payments to counterparties for goods or services.
Tax transfers.
Repayment of loans.
Transfers of payments under the agreement.

The procedure for filling out payment orders is established by the Ministry of Finance, since the documents are processed automatically. Usually the payment slip is needed in four copies. The document refers to strict reporting forms, form according to OKUD 0401060. Let's look at how to fill out a payment order.

Current payment order bank 2021

Payment orders are classified as bank documentation. In 2021, the payment form itself has not changed . It is still formed according to the unified form 0401060 , which is given in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds.”

Sample payment order 2021 with field numbers (codes) (graph)

The fields of the payment slip in 2021 must be filled out in the order approved by Bank of Russia Regulation No. 383-P dated June 19, 2012. At the same time, special filling out rules are established for payments for taxes, fees, insurance premiums and other similar contributions to the budget system. Fields 101-109 should be filled out in accordance with the provisions of Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

Changes in 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.

Next, about all this in order.

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.

KEEP IN MIND
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.

Also see ““.

Address of the individual payer

From January 1, 2021, longer necessary to indicate the address of an individual on the payment slip (new edition of the Rules, approved by Order of the Ministry of Finance dated November 12, 2013 No. 107n, changes made by Order of the Ministry of Finance dated September 14, 2020 No. 199n; hereinafter referred to as Order No. 199n). Now, in the absence of a TIN and UIN, it is enough to enter a different identifier of information about the individual. For example, series and number of passport or SNILS.

This applies to individual payers who are not individual entrepreneurs . Until 2021, so that the inspectors could clearly understand who the payment was from, the individual indicated his TIN. Or another option - instead of the TIN, fill out field 108 “Number of the document that is the basis for the payment” or indicate the UIN in field 22 “Code”. And in the absence of a UIN, it was possible to enter the address of residence or stay.

New KBK from 2021

New budget classification codes have been introduced since 01/01/2021 for personal income tax, calculated at an increased rate of 15% on income from 5 million rubles per year (Order of the Ministry of Finance dated 10/12/2020 No. 236n):

the tax itself – 182 1 0100 110;
penalties – 182 1 0100 110;
fines – 182 1 0100 110.

Since 2021, new BCCs have been introduced for other payments. In particular:

for payment of land tax from plots within the boundaries of municipal districts - KBK 182 1 0600 110;
for payment of tax under PSN, credited to the budgets of municipal districts - KBK 182 1 0500 110;
for the payment of mineral extraction tax on the extraction of other minerals, in respect of which a rental coefficient other than 1 is established for taxation - KBK 182 1 0700 110.

Order No. 236n dated October 12, 2020 also added new BCCs for personal income tax, excise taxes and taxes, which form the budget of the new territorial division unit - the municipal district.

Also see “What are the BCCs in 2021: a single table (including changes)“.

TIN

From July 17, 2021, it is prohibited of the employing company when deducting from an employee’s salary to pay off his debt to the budget Instead, you need to put the TIN of the employee (Order No. 199n).

Then the withheld amount is transferred to the treasury in a separate payment.

Field 106

From October 1, 2021 , when repaying debt for expired periods, the values “TR”, “PR”, “AP” and “AR” have been abolished . Instead, there will be one for all cases - “ ZD ”.

And until 10/01/2021, in field 106 on payments, you can, if necessary, specify one of the following values:

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

Fields 108 and 109

If field 106 contains “ZD”, then fields 108 and 109 from 2021 must be filled out depending on the document justifying the money transfer.

If this is a requirement from the tax authority to pay taxes (fees, insurance contributions):

field 108 “Document number” – TP0000000000000 (filling sample);
field “109” “Date of payment basis document” – date of the request.

Decision to suspend collection:

field 108 – PR0000000000000;
field 109 – date of decision.

Decision on bringing/refusing to bring to tax liability:

field 108 – AP0000000000000;
field 109 – date of decision.

Executive document (executive proceedings):

field 108 – AP0000000000000;
date of the writ of execution (executive proceedings).

Field 101 (payment originator status)

From October 1, 2021, codes “09”, “10”, “11” and “12” have been abolished . Instead, for field 101, a single value for all individuals (ordinary, individual entrepreneurs, lawyers and other privately practicing specialists) - “ 13 ”.

This applies to individuals who pay taxes, fees, insurance premiums and other deductions administered by tax authorities.

Until 01.10.2021, when filling out field 101, these persons must choose one of:

“09” - individual entrepreneur who pays taxes, fees, insurance premiums and other payments administered by the tax authorities;
“10” - a private notary who pays taxes, fees, insurance premiums and other payments administered by the tax authorities;
“11” - a lawyer who has established a law office that pays taxes, fees, insurance premiums and other payments administered by the tax authorities;
“12” is the head of the peasant farm who pays taxes, fees, insurance premiums and other payments administered by the tax authorities.
"13" is an ordinary individual.

Results

In payment orders, the codes of field 22, intended for entering the UIN (if the payment to the budget is made on demand), are filled in either with data taken about this indicator from the payment recipient’s request, or with the number 0. In other cases, this field is set to 0.

For more information about filling out field 22, see the article “Filling out field 22 in a payment order (nuances).”

Read about filling out other fields in a payment order in the following materials:

“OKTMO in a payment order (nuances)”;
“We indicate the tax period in the payment order - 2019-2020”;
“We fill out field 108 in the payment order in 2019-2020”;
“Fill in field 104 in the payment order (nuances).”

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Decoding payment fields 2021

The table below shows the column numbers of the payment order in 2021 with a breakdown.

IMPORTANT! Cells 101-110 must be filled out only if the payment is intended for tax or customs.

FIELD NUMBER	FIELD NAME	DETAIL MEANING/HOW TO FILL IN
1	Payment order	Name of payment as bank documentation
2	0401060	OKUD form number
3	№	Payment order number Can consist of a maximum of 6 digits. Payment bills are numbered sequentially. The countdown begins with the new year.
4	date	The date the payment order was issued. The date format is DD.MM.YYYY. Therefore, you need to indicate, for example, 03/26/2021.
5	Payment type	Field 5 is not filled in. The exception is urgent payment. In this case they write “urgent”. Or fill out in the order established by the bank.
6	Suma in cuirsive	The amount in rubles is indicated in words with a capital letter, and in kopecks - in numbers. Moreover, the words “rubles” and “kopecks” are not abbreviated. If the amount is expressed in whole rubles, kopecks can be omitted.
7	Sum	Enter the payment amount in numbers, separating rubles and kopecks with a “-” sign. If there are no kopecks, a “=” sign is placed after the number, but then kopecks should not be mentioned in field 6.
8	Payer	Companies indicate their name. Entrepreneurs enter their full name. and in brackets “IP”. Then enter the address of the place of residence (registration). In this case, “//” is placed before and after information about the place of residence (registration).
9	Account No.	Payer account number
10	Payer's bank	Name and location of the payer's bank
11	BIC	Bank identification code (BIC) of the payer's bank
12	Account No.	Correspondent account number of the payer's bank
13	payee's bank	Name and location of the recipient bank
14	BIC	Bank identification code of the recipient's bank
15	Account No.	Recipient's bank account number (see new rules above)
16	Recipient	For legal entities, banks - enter the name. For individual entrepreneurs - full name. and in brackets - “IP”. For individuals engaged in private practice - full name. and type of activity. For payments to the budget - the abbreviated name of the government agency (and sometimes in parentheses - who administers it).
17	Account No.	Recipient's account number (see new rules above)
18	View. op.	Payment order code – 01
19	Payment deadline.	Not filled out
20	Name pl.	Not filled out
21	Essay. plat.	The order of payment according to Art. 855 of the Civil Code of the Russian Federation. For example, when paying taxes and contributions, enter the number “5” in field 21.
22	Code	0 or unique payment identifier (UIN)
23	Res. field	Not filled out
24	Purpose of payment	The field explains the purpose of the payment. For example, indicate the full name of the tax and the period for which it is transferred to the budget.
43	M.P	Print (if available)
44	Signatures	Signature of an authorized representative of the organization (for example, a manager) or individual entrepreneur
45	Bank marks	Not filled out
60	TIN	INN or CIO of the payer
61	TIN	TIN or CIO of the recipient
101	Payer status	From 10/01/2021 – the code for everyone is only “ 13 ” (see new rules above)
102	checkpoint	Companies indicate a 9-digit code for the reason for registration with the Federal Tax Service, entrepreneurs - zero
103	checkpoint	Recipient checkpoint
104	KBK	20-digit budget classification code
105	OKTMO	Code from the All-Russian Classifier of Municipal Territories
106	Basis of payment	From 10/01/2021 – the code for all cases is only “ ZD ” (see new rules above)
107	Taxable period	A ten-digit code consisting of 8 characters and two separating points. The first two letter digits indicate the frequency of tax payment: MS - month; KV - quarter; PL - six months; GD - year. The number of the month (from 01 to 12), quarter (from 01 to 04) or half-year (01 or 02) occupies the fourth and fifth digits, and the third and sixth are the dividing point. The annual payment corresponds to 00. The seventh to tenth categories are the year for which taxes, fees or contributions are transferred. For example, when paying pension contributions for March 2021, MS.03.2021 is written in field 107.
108	Document Number	For current payments, enter 0. If you pay according to a demand or act, enter the request number (the “No” sign is not needed). In the injury payment form, put 0 (also see the new rules above)
109	Document date	For current payments of taxes and contributions, field 109 indicates the date of signing the declaration or calculation. If reporting on the transferred payment has not yet been submitted, then enter 0 in field 109 (also see the new rules above)
110	Payout code	In payment slips for taxes and contributions, field 110 is not filled in. When they transfer money from the budget to citizens - scholarships, salaries for public sector employees, code 1 is entered in field 110

Additional nuances

Typically, the payment form must be drawn up in 4 copies:

The 1st is used when writing off at the payer’s bank and ends up in bank daily documents;
The 2nd is used to credit funds to the recipient’s account in his bank, stored in the documents of the day of the recipient’s bank;
3rd confirms the bank transaction, attached to the recipient's account statement (at his bank);
The 4th with the bank’s stamp is returned to the payer as confirmation of acceptance of the payment for execution.

NOTE! The bank will accept the payment, even if there is not enough money on the payer’s account. But the order will be executed only if there are enough funds for this.

If the payer contacts the bank for information about how his payment order is being executed, he should receive an answer on the next business day.