In order for the money to go into the budget, it is necessary to correctly fill out the payment order for the transfer of one or another obligatory payment.

Sample payment order 2020: rules for filling out

The rules for filling out a payment order are prescribed in Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n, and these rules have not changed since the end of 2017. We have summarized these basic rules in a table:

Payment field name (field number)	Paying taxes	Payment of contributions “for injuries” to the Social Insurance Fund
Payer status (101)	“01” - if the tax is paid by a legal entity; “09” - if the tax is paid by an individual entrepreneur; “02” - if the tax is paid by an organization/individual entrepreneur as a tax agent	"08"
Payer INN (60)	TIN of the organization/entrepreneur
Payer checkpoint (102)	KPP assigned to the Federal Tax Service to which the tax will be paid	If contributions are paid by an organization, then its checkpoint is indicated. If the payer is a separate unit (OU), then the checkpoint of this OU is placed in field 102
IP in field 102 put “0”
Payer (8)	Short name of the organization/SP, full name. entrepreneur
Recipient's TIN (61)	INN of the Federal Tax Service to which the tax is paid	TIN of the regional branch of the Social Insurance Fund to which the contribution is transferred
Recipient checkpoint (103)	Checkpoint of the Federal Tax Service to which the tax is paid	Checkpoint of the regional branch of the Social Insurance Fund to which the contribution is transferred
Recipient (16)	UFK by _____ (name of the region in which the tax is paid), and the specific Federal Tax Service is indicated in brackets. For example, “UFK for Moscow (Inspectorate of the Federal Tax Service of Russia No. 14 for Moscow)”	UFK by _____ (name of the region in which the contribution is paid), and the FSS branch is indicated in brackets. For example, “UFK for Moscow (GU - Moscow RO FSS RF)”
Payment order (21)	5
KBK (104)	Budget classification code corresponding to the tax/contribution paid
OKTMO (105)	OKTMO code at the location of the organization/enterprise/property/transport OKTMO code at the place of residence of the individual entrepreneur When paying a trade fee, indicate the OKTMO code at the location of the retail facility in respect of which this fee is paid	OKTMO code at the location of the organization or OP/at the place of residence of the individual entrepreneur
Reason for payment (106)	Typically, this field contains one of the following values: “TP” - when paying tax/contribution for the current period; “ZD” - upon voluntary repayment of debts on taxes/contributions; “TR” - when repaying the debt at the request of the Federal Tax Service/FSS; “AP” - when repaying the debt according to the inspection report (before issuing a demand)
Period for which tax/contribution is paid (107)	If field 106 contains “TP”/“ZD”, then the frequency of tax payment established by law is indicated in one of the following formats: - for monthly payments: “MS.XX.YYYY”, where XX is the month number (from 01 to 12), and YYYY is the year for which the payment is made (for example, when paying personal income tax on employees’ salaries for February 2020, you need to enter "MS.02.2020"); — for taxes paid quarterly: “QR.XX.YYYY”, where XX is the quarter number (from 01 to 04), YYYY is the year for which the tax is paid; — for semi-annual taxes (for example, Unified Agricultural Tax): “PL.XX.YYYY”, where XX is the number of the half-year (01 or 02), YYYY is the year for which the tax is transferred; — for annual payments: “GD.00.YYYY”, where YYYY is the year for which the tax is paid (for example, when making the final calculation of income tax for 2019, you will need to enter “GD.00.2019”). If field 106 contains “TR”, then field 107 reflects the date of the request. If field 106 is “AP”, then field 107 is “0”	«0»
Document number (108)	If field 106 contains “TP”/“ZD”, then field 108 contains “0”. If field 106 contains “TR”, then field 108 reflects the number of the tax request for payment. If field 106 contains “AP”, then field 108 indicates the number of the decision made based on the results of the audit	«0»
Document date (109)	If “TP” is written in field 106, then the date of signing the declaration is entered in field 109. But, as a rule, by the time of payment the declaration has not yet been submitted, so payers put “0”. If field 106 contains “ZD”, then field 109 contains “0”. If field 106 contains “TR”, then field 109 reflects the date of the payment request. If field 106 contains “AP”, then field 108 indicates the date of the post-verification decision	«0»
Payment type (110)	“0” or UIN, if available
Payment purpose (24)	Brief explanation of the payment, e.g. “Value added tax on goods (work, services) sold on the territory of the Russian Federation (2nd payment for the 3rd quarter of 2020).” When paying premiums for “injuries”, you must also indicate your policyholder registration number in this field

Please note that the table does not contain information that must be indicated in payment orders when transferring contributions for compulsory pension and health insurance, as well as contributions to VNiM. A separate material is devoted to payment orders for these contributions.

Payment order 2020: particularly important details

Certain payment order details must be filled out very carefully. After all, if you make a mistake in them, your tax/contribution will simply be considered unpaid. Accordingly, you will have to re-transmit the amount of tax/contribution to the budget, as well as pay penalties (if you discover the error after the end of the established payment period).

Such details include (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation, clause 4, clause 7, article 26.1 of the Federal Law of July 24, 1998 N 125-FZ):

• Federal Treasury account number;
• name of the recipient's bank.

Payment order in 2020: sample

For your convenience, we will provide a payment order. For example, we chose personal income tax transferred to the budget by a tax agent.

Ready-made payment order samples for 2020

You will find samples of payment orders for taxes and contributions in ours. Moreover, if you indicate the code of your Federal Tax Service in the appropriate field, then in the sample payment slips you will see the details of your tax office/your Social Insurance Fund.

- This is a standard form that is used when paying taxes and insurance contributions to the state budget. It contains fields that are responsible for various indicators - you must fill out the payment form carefully so that the tax paid goes to its intended destination.

Payer status in the personal income tax payment order

Field 101 of the order displays the taxpayer status. It can be an individual (13), (09) or a tax agent (02).

The correct indication in field 104 of the payment slip also matters for who pays the tax.

It should be taken into account that the 2016 BCC for some contributions is already outdated, for example for the Pension Fund.

New rules and nuances of filling out

Since April 2017, legislation has provided for new requirements regarding the completion of payment orders. From April 25 of this year, new rules will come into effect that resolve issues of controversial situations when entering information in field 101 “Payer Status”. From now on, when an organization transfers insurance premiums for its employees using the details of the Federal Tax Service Inspectorate, it is necessary to enter code 01 in the “Payer status” field; if contributions are paid by an individual entrepreneur for himself or for his employees, then code 09 is indicated.

From now on, code 08 must be used by companies and entrepreneurs when addressing non-tax transfers to the budget via the Federal Tax Service. For those who transfer personal income tax for their employees as tax agents, code 02 for field 101 has not changed.

How to fill out a payment order according to the new rules, watch this video:

Vacation pay

Current legislation suggests that in 2017 payments must be made no later than the end of the month in which payments were accrued. The new deadlines make it possible for an accountant to pay personal income tax for several employees who have gone on vacation at once.

If sick leave and vacation were issued in the same month, then now it is possible in one payment slip with tax on vacation pay.

Sample of filling out the PP for personal income tax from vacation pay

Refund of personal income tax to an employee

If the tax agent withheld personal income tax in a larger amount than was necessary, then he must inform the employee within 10 days, and the employee must write a return application to the agent. The overpayment can be offset against future personal income tax payments or refunded from the budget.

If the amount is sufficient for a refund, the agent returns the excess withholding to the employee's account specified in the application. If there is a shortage of funds, the agent applies for a return to the Federal Tax Service.

Example of PP for personal income tax payment

Tax penalties

The payment order for the payment of penalties indicates the same status of the payer, details of the recipient and administrator.

• However, there are significant differences:
• in field 104 “KBK”: for penalties there is its own KBK, in 14-17 digits enter the subtype code - 2100;
• field 110 “Payment type” is left empty (previously it was “PE”);

field 106 “Basis of payment”: if the penalty is calculated independently and is paid voluntarily, enter the code “ZD”; if the penalty is paid at the request of the Federal Tax Service, enter “TR”; when paying a penalty based on the results of an audit, enter “AP”;

• Field 107 “Tax period” is filled in depending on the grounds entered in field 106:
• “ZD” - set 0 for voluntary payment, in other cases - the period that we want to indicate;
• “TR” – indicate the period at the request of the Federal Tax Service;

“AP” – set to 0.

If the payment is made independently, then fields 108 and 109 are left blank; in other cases, indicate the number and date of the requirements of the Federal Tax Service or in accordance with the verification act.

This video with a clear example of how to fill it out will help you fill out a payment order to pay penalties:

Fines

• To pay a fine in a payment order, there are nuances in filling out the following fields:
• 105 – ;
• 104 — display the corresponding BCC;
• 106 – “TR” (requirement of the Federal Tax Service);
• 107 – value 0;
• 108 – requirement number;

109 – date of request.

An example of filling out a PP with a fine

Transfer to the budget

• To transfer personal income tax to the budget, the following information must be filled in in the payment order:
• status, TIN, checkpoint of the payer;
• information about the recipient (UFK Inspectorate of the Federal Tax Service), his tax identification number and checkpoint;
• order of payment;
• basis of payment and period of contribution;
• number and date of the document on the basis of which the payment is made;
• type and purpose of payment.

It is important not to make mistakes in the details of the Federal Treasury accounts and the name of the recipient - the banking institution.

Payment of arrears

In case of arrears, in field 106 “Base of payment” we indicate:

• ordinary arrears - “ZD”;
• arrears according to the tax authorities’ claim – “TR”;
• arrears according to the verification report before the tax demand - “AP”.

Sample PP when paying arrears

Personal income tax on dividends

Dividends are subject to taxes: 13% will be paid by a tax resident of the Russian Federation, 15% by a non-resident of Russia.

• According to the general principle, it pays itself no later than one month after payment.
• If a resident of the Russian Federation received payments outside the state, then he transfers personal income tax until July 15 of the year following the year of payments.

In this case, in field 101 the payer status is set to “02” - tax agent, or “13” - individual.

Everyone who pays employees transfers personal income tax to the budget. To avoid mistakes that lead to fines and other difficulties, carefully fill out payment orders. There are no changes in their design in 2020. But there are differences in filling out payment slips for transferring taxes from wages, from vacation pay, from payments upon dismissal, as well as for paying penalties and fines for personal income tax.

Personal income tax must be transferred to all companies that pay money to individuals - employees, contractors. In 2020, the rules for processing and transmitting payment orders will not change. The update of the KBK does not affect personal income tax calculations.

Errors when transferring taxes may result in the payment not being counted, and the payment deadline may be missed, or the payment will need to be clarified. To prevent such mistakes, we will tell you: how to correctly fill out a personal income tax payment order in 2020 u. Sample payment slip for personal income tax in 2020 with new details for the most common cases you will also find in the article.

What are the consequences for errors in a payment order?

How to fill out a personal income tax payment order in 2020

Whether you draw up payments on paper or transfer them through a client bank, the form of the document is the same. It was approved by the Bank of Russia in regulation No. 383-P dated June 19, 2012. Unlike other primary documents, you cannot remove or replace details in a payment order.

The filling rules are prescribed in the Bank of Russia Regulation No. 383-P dated June 19, 2012 and the Ministry of Finance Order No. 107n dated November 12, 2013. Let's list them in order in the table:

Field	Field no.	What you need to indicate
Number and date of payment order		Serial number and date of payment
Payment type		Depending on the bank's requirements, this field may not be filled in. Acceptable entries are “Urgent”, “Telegraph”, “Mail”.
Payer status		When transferring personal income tax, indicate the code: 02, if you are a tax agent, 09, if an individual entrepreneur transfers tax for himself
Suma in cuirsive		Tax amount, kopecks, indicate in numbers
TIN and checkpoint		Enter company details
Payer		Please provide full company name
		Enter the same amount as above, only in numbers. Kopecks must also be indicated
Account number		Payer's bank account from which payment will be transferred
Payer's bank		Bank's name
BIC and account number		Company bank details
Recipient's bank, BIC and account number		Recipient's bank details
INN and KPP, account number		Payee details
Recipient		When paying taxes, the recipient will be the Treasury, write down - UFK. Indicate the income administrator - your inspection
		The transaction type for the payment is code 01
		There is no need to indicate the purpose of payment
		When paying tax, enter 0. For payments based on a document with a unique payment identifier (UPI), enter 20 characters of the UIP code
Payment deadline.		The payment term does not need to be specified
Essay. plat.		The order of payment for taxes is 5 (Article 855 of the Civil Code). If you make a tax payment at the request of the Federal Tax Service - 3
Res. field		Leave the reserve field blank
		This and the following fields are filled in only for tax payments. In the first cell, enter KBK. We will consider the specific code for each case of personal income tax payment in 2020 separately in the article.
		Company OKTMO code
		The payment basis code for personal income tax may be as follows: - “TP” - payments of the current year; - “TR” - transfer at the request of the tax authority; - “ZD” - repayment of tax debt on one’s own initiative; - “AP” - payment based on the inspection report.
		Fill in the tax period in the format XX.XX.XXXX. First, enter the tax payment period code. For personal income tax, the payment frequency is monthly, for which the code “MS” is provided. Next is the number of the month for which you pay tax and the year
		Please indicate the number of the payment basis document for transfers upon request of the tax office or other documents. For normal cases, enter 0
		The date of the payment basis document is indicated if you pay the tax at the request of the tax authorities or another document. In other cases, enter - 0
		Leave the last field blank
Purpose of payment		“Tax on personal income from wages for month 2020"
		The document on paper is signed by the person whose signature is on the bank card. The payment must be certified electronically by the person who has the signature key

These will act rules for filling out a payment order in 2020, sample for personal income tax we will give below.

Personal income tax payment 2020: sample filling

To pass payment of personal income tax in 2020 payment order sample Let's give a specific example.

Example

LLC "Company" paid wages for January 2020 on February 5. On the same day, the accountant drew up a payment order to transfer the withheld personal income tax to the budget.

Key payment indicators:

• Payer status (field 101) - 02, code for tax agents;
• KBK (field 104) - for personal income tax it is 182 1 01 02010 01 1000 110;
• Reason for payment (field 106) - TP code;
• Tax period (field 107) - MS.01.2020.

The recipient's bank details for companies that pay personal income tax to the Moscow budget will be as follows:

• BIC (field 14) - 044525000;
• Name of the payee's bank (field 13) - Main Directorate of the Bank of Russia for the Central Federal District of Moscow (GU of the Bank of Russia for the Central Federal District).

The payee's account number (field 17) will also be the same - 40101810045250010041.

Sample payment for personal income tax from vacation pay in 2020

If you transfer personal income tax from vacation pay, there are not many features in the design. In the purpose of payment, indicate that the tax is on vacation pay.

The deadline for transferring “income” for such payments is no later than the end of the month in which they were issued. Therefore, the tax on vacation pay will have to be transferred separately from the salary. Sick leave tax can be combined with vacation pay. For these payments, the terms of transfer to the budget coincide. In field 107 of the payment slip, enter “MS.XX.2020”.

Learn more about which payments can be combined into one payment

Sample payment form for personal income tax when dismissing employees in 2020

Personal income tax payment order 2020 for employees who are fired also has its own characteristics. After paying the dismissed employee, you need to transfer the tax on payments no later than the next day. Because of this requirement transfer of personal income tax upon dismissal of an employee 2020 payment order will be separate.

The purpose of payment for these payments is personal income tax on income upon dismissal of employees.

Sample of filling out a payment order for penalties on personal income tax in 2020

The payment order for payment of tax penalties differs from the above documents a little more.

First of all, the difference is in the BCC. Separate budget classification codes have been established for taxes, penalties and fines. They must be transferred in separate payments. To pay penalties for personal income tax, in field 104, indicate KBK - 18210102010012100110.

The payment basis code (field 106) for penalties instead of TP can be:

• ZD - repayment of tax debt on one’s own initiative;
• TR - there is a tax demand for payment;
• AP - payment based on a decision to prosecute.

Based on these payment grounds, enter the tax period code in field 107:

• If you pay penalties voluntarily, the tax period is 0. It is also possible to indicate the exact period if you pay penalties for it. For example, MS.12.2020 - penalties for December 2020.
• If there is a requirement from the Federal Tax Service, indicate the deadline from it. In this case, the order of payment (field 21) will not be “5”, but “3”. After all, the initiator is not the company itself; there is a demand or decision from the tax authorities to pay a fine.
• Payment of penalties based on a tax decision - 0.

Visual payment order for personal income tax penalties in 2020 sample filling will help prevent mistakes.

Payment of a personal income tax fine: sample payment order in 2020

Payment of a fine has something in common with an order to pay penalties. It differs from it in the following fields. BCC for a personal income tax fine - 18210102010013000110. In the purpose of payment, you must indicate that the fine is being paid and the basis document with details. The basis may be a requirement of the Federal Tax Service or a decision of the tax authorities to prosecute.

Review of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.

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!” We have to reassure such clients by telling them that this status has nothing to do with secret cooperation with the authorities. The state itself has made all employers, without exception, its agents for the withholding and remittance of personal income tax. Moreover, both for their employed employees and those working under GPC agreements.

Thus, the status of individual entrepreneur in the personal income tax payment order for the employee should be “02”. These two numbers in the “101” field indicate that the originator of the payment document is a tax agent. Do not fall for provocations if you come across a different sample somewhere, especially on accounting forums.

Samples of personal income tax payment slips for individual entrepreneurs for employees

An individual entrepreneur can transfer tax on employee income, calculated independently. But sometimes a debt arises and it must be paid. Samples of filling out payment slips in these cases differ. We consistently provide you with all the examples with photo assignments.

Tax transferred every month or one-time deductions

Personal income tax for employees is paid, as a rule, once for the past month. However, sometimes there are situations of one-time tax withholding. Then it must be transferred on the same day. This does not change the information in the payment document details.

Filling out the basic details of personal income tax instructions for individual entrepreneurs

Field no.	Props name	Contents of the props
101	Payer status	02
18	Type of operation	01
21	Sequence	5
22	Code	0
104		18210102010011000110
105	OKTMO
106	Basis of payment	TP
107	Taxable period	MS.01.2014; MS.02.2014 – MS.12.2014
108	Document Number	0
109	Document date	0
110	Payment type	0

Sample payment order for personal income tax for hired employees of individual entrepreneurs

Download sample in Word or Excel format

Tax debt paid voluntarily

When it was not possible to transfer the tax on time, or the tax base for personal income tax was recalculated, a debt arises. If you pay a debt for a month of the current year, you can write the value “TP” in the “106” field. If arrears for previous tax periods are voluntarily transferred, you must enter “ZD”.

Filling out basic details for debt

Field no.	Props name	Contents of the props
101	Payer status	02
18	Type of operation	01
21	Sequence	5
22	Code	0
104	Budget Classification Code (BCC)	18210102010011000110
105	OKTMO	OKTMO code of the municipality in which the individual entrepreneur is registered at the place of residence (stay)
106	Basis of payment	ZD(TP)
107	Taxable period
108	Document Number	0
109	Document date	0
110	Payment type	0 (from March 28, 2016, the value of attribute 110 is not indicated)

Voluntary payment of personal income tax debt for individual entrepreneurs with employees, sample of filling out a payment form 2014

Download in format or

Tax arrears for individual entrepreneurs upon request

If an individual entrepreneur is required to pay arrears of personal income tax for employees, then almost all the information for filling out tax fields is contained in it. Including the UIN code (if any).

Filling in details for debt upon request

Field no.	Props name	Contents of the props
101	Payer status	02
18	Type of operation	01
21	Sequence	5
22	Code	0 or 20 UIN characters
104	Budget Classification Code (BCC)	18210102010011000110
105	OKTMO	OKTMO code of the municipality in which the individual entrepreneur is registered at the place of residence (stay)
106	Basis of payment	TR
107	Taxable period	The payment deadline established in the request, in the format DD.MM.2014
108	Document Number	Requirement No.
109	Document date	Date of the request itself
110	Payment type	0 (from March 28, 2016, the value of attribute 110 is not indicated)

UIN is not included in the requirements of the Federal Tax Service

Payment of personal income tax debt for employees for individual entrepreneurs at the request of the Federal Tax Service, sample filling 2014

Download in format or

Sample payment slip on request with UIN

Sample of filling out a payment order for personal income tax debt for individual entrepreneur employees 2014, when there is a requirement indicating the UIN

Download in format or

Sample of filling out instructions for personal income tax penalties for individual entrepreneurs

After voluntarily paying the debt, it is also better to calculate and pay tax penalties for employees on your own. There is no need to wait for a request from the tax authority to be sent to you. But if this happens, you need to transfer the amount of the penalty specified in the request. Examples of filling out payment slips are different for such situations. Let's look at them in order.

Voluntary payment of penalties

Regardless of whether you transfer penalties for late payment of taxes for any month of the current year, or for previous years, this is a debt to the budget, that is, arrears. We write "ZD" in the basis of the payment. But if you put “TP”, this payment will also go through, don’t worry.

Filling out the basic details for personal income tax penalties for individual entrepreneurs

Field no.	Props name	Contents of the props
101	Payer status	02
18	Type of operation	01
21	Sequence	5
22	Code	0
104	Budget Classification Code (BCC)	18210102010012000110
105	OKTMO	OKTMO code of the municipality in which the individual entrepreneur is registered at the place of residence (stay)
106	Basis of payment	ZD
107	Taxable period	MS.01.2013 – MS.12.2013; MS.01.2014 – MS.12.2014
108	Document Number	0
109	Document date	0
110	Payment type	0 (from March 28, 2016, the value of attribute 110 is not indicated)

Voluntary payment of penalties for personal income tax for individual entrepreneurs; example of filling out a payment order 2014

Download in format or

Penalties at the request of the Federal Tax Service

Whether the request contains a UIN code or not, it depends on what we write in field “22” of the payment order. If the tax office has not indicated anything, set the value to "0". To fill out the remaining details, you can take the information from the table below.

Filling in details for penalties upon request

Field no.	Props name	Contents of the props
101	Payer status	02
18	Type of operation	01
21	Sequence	5
22	Code	0 or 20 UIN characters
104	Budget Classification Code (BCC)	18210102010012000110
105	OKTMO	OKTMO code of the municipality in which the individual entrepreneur is registered at the place of residence (stay)
106	Basis of payment	TR
107	Taxable period	The deadline for payment of penalties established in the request, in the format DD.MM.2014
108	Document Number	Requirement No.
109	Document date	Request date in corner stamp
110	Payment type	0 (from March 28, 2016, the value of attribute 110 is not indicated)

UIN is not included in the requirement

Penalties for personal income tax for individual entrepreneurs upon request, sample payment slip 2014

In field 107 of the payment order you must indicate the tax period for which the tax or contribution is paid. From the contents of field 107 it should be clear for what period the tax is paid. Also, a specific date can be indicated in field 107. Recently, the Federal Tax Service issued a letter dated July 12, 2016 No. ZN-4-1/12498, in which it stated that tax agents should fill out several payment slips to pay personal income tax. According to the new rules for filling out payment slips, should field 107 be indicated now? Is it possible to continue making one payment? Let's figure it out.

Introductory information

Field 107 must be filled in to indicate the frequency of payment of the tax payment or the specific date for payment of the tax payment, if such a date is established by the Tax Code of the Russian Federation (clause 8 of the Rules, approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

In field 107 the 10-digit tax period code is entered. The first two characters are the tax payment period. For example, for quarterly - CV, monthly - MS, annual - GD.

The fourth and fifth digits are the tax period number. For example, if the tax is paid for August, “08” is indicated.

The seventh to tenth signs indicate the year. Dots are always placed in the third and sixth characters. For example – KV.03.2016.

New clarification from the Federal Tax Service on field 107

The letter of the Federal Tax Service dated July 12, 2016 No. ZN-4-1/12498 states that the tax agent should prepare several payment orders if personal income tax is transferred with different payment terms.

Thus, the Federal Tax Service, in fact, recommends new rules for filling out payment orders starting in July 2016. After all, there were no such demands from tax authorities before. However, after these recommendations appeared, accountants had questions about what exactly to enter in field 107.

What exactly should I indicate in field 107 now?

When paying personal income tax, tax legislation establishes several payment deadlines and for each of these deadlines there is a specific payment date (See “”).
Here are some examples.

Personal income tax from salary

Personal income tax on wages, bonuses and material benefits must be transferred to the budget no later than the day following the day of payment of income (paragraph 1, clause 6, article 226 of the Tax Code of the Russian Federation).

Example.
The employer paid wages for July to employees on August 4, 2016. In this case, the date of receipt of income will be July 31, the date of tax withholding will be August 4. And the last date when personal income tax should be transferred to the budget is August 5, 2016. Does this mean that you need to put 08/05/2016 on your payment slip?


Or can you indicate “MS.07.2016” in field 107 of the payment order to make it clear that this is a tax for July?

Personal income tax on sick leave and vacation pay

Personal income tax withheld from temporary disability benefits, benefits for caring for a sick child, as well as from vacation pay must be transferred no later than the last day of the month in which the income was paid (paragraph 2, clause 6, article 226 of the Tax Code of the Russian Federation).

Example.
The employee goes on vacation from August 25 to September 15, 2016. His vacation pay was paid on August 15. In this case, the date of receipt of income and the date of withholding personal income tax is August 15, and the last date when the tax must be transferred to the budget is August 31, 2016. Would it be correct to mark 08/31/2016 in field 107 of the personal income tax payment slip? Or should I indicate “MS.08.2016”?

Vacation pay

Vacation pay becomes income on the last day of the month in which they were paid (clause 6 of Article 223 of the Tax Code of the Russian Federation). For example, if you pay vacation pay to an employee in September, then in field 107 of the income tax payment slip, indicate “MS.09.2016”. Even if the vacation “shifts” to October.

Sick leave

Vacation pay becomes income on the last day of the month in which they are paid (clause 6 of Article 223 of the Tax Code of the Russian Federation). For example, if you pay vacation pay to an employee in October 2016, then in field 107 of the payment slip you need to fill in “MS.10.2016”. And thereby show that vacation pay was paid in the tenth month of 2016.

Material benefit

Sometimes employees receive income in the form of material benefits, for example, from a loan received. To transfer income tax from him in field 107 of the payment order, fill in the month on the last day of which the person gained material benefit. For example, if the material benefit from using the loan arose in November 2016, then fill out field 107 as follows:

Paying off debts: field 107

Tax agents are also required to fill out field 107 in situations where personal income tax debts are being repaid. If the organization repays the debt on its own initiative (voluntarily), then in field 107 indicate the month for which the debt is repaid. And in field 106 put the PO code. This code will mean that this is not a current payment, but a debt repayment. Let’s say, if you are paying off your personal income tax debt for April 2016, then make up your payment order like this: