Sample payment order field 101. How to fill out the fields of a payment order
Changes were made by Order of the Ministry of Finance of Russia dated 04/05/2017 No. 58n. For the current procedure for filling out payment orders, see.
In the order established by the Ministry of Finance of Russia (Appendix No. 5 to the Order), there is no clear answer to the question of which code to indicate in field 101. There were three filling options in the media:
- “01” - “taxpayer (payer of fees) - legal entity” by analogy with the payment of taxes and fees”;
- “08” - “payer is a legal entity (individual entrepreneur, notary engaged in private practice, lawyer who has established a law office, head of a peasant (farm) enterprise), transferring funds for the payment of insurance premiums and other payments to the budget system of the Russian Federation”;
- “14” - “taxpayer making payments to individuals.”
Simply and quickly generate payment orders for requests for payment of taxes, fees and contributions in the online reporting system Kontur.Extern:
- After receiving the request, notify the Federal Tax Service about this by clicking on the “Send receipt to the Federal Tax Service” button.
- Follow the link “Create a payment order” and enter the name of your bank and current account, the system will enter the rest of the data from the request itself.
- Select what type of debt to make a payment for and, if necessary, change the payment amount.
- Create a payment slip in Word format and print or download a special text file to then upload it to your online bank.
In addition to the procedure for filling out a payment order, the letter from the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund also addresses other issues. Among them:
- deadlines for payment of insurance premiums;
- forms for reporting (primary and updated);
- transfer of settlement balances and provision of certificates on the status of settlements for insurance premiums;
- transfer of decisions from the Pension Fund and the Social Insurance Fund to the Federal Tax Service.
If you have already paid contributions to the Federal Tax Service and indicated the code “01” or “08”, this does not mean that the payment will certainly be “lost” and the policyholder will have arrears. In practice, inspectors count payments with the correct information, even if they contain the “incorrect” payer status. To prevent all possible questions from tax authorities, clarify your payment in accordance with clause 7 of Art. Tax Code of the Russian Federation.
When generating payment orders, all entrepreneurs are faced with the need to fill out field 101, where the payer status is indicated. In this article we will look at the payer statuses in a payment order and what to do if an error is made in indicating the status.
Payer statuses in a payment order: what to indicate in the status?
When filling out field 101 of the payment order, you must be guided by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107-N, where all payer status codes are indicated: (click to expand)
| Status code | Explanation |
| 01 | Taxpayer – legal entity |
| 02 | Tax agent |
| 03 | The federal postal service organization that drew up the order for the transfer of funds for each payment by an individual |
| 04 | Tax authority |
| 05 | Federal Bailiff Service and its territorial bodies |
| 06 | Participant in foreign economic activity – legal entity |
| 07 | Customs authority |
| 08 | A legal entity (an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a law office, the head of a peasant (farm) enterprise) that transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation |
| 09 | Individual entrepreneur |
| 10 | Notary in private practice |
| 11 | Lawyer who established a law office |
| 12 | Head of a peasant (farm) enterprise |
| 13 | Another individual – bank client (account holder) |
| 14 | Taxpayer making payments to individuals |
| 15 | A credit organization (a branch of a credit organization), a payment agent, a federal postal service organization that has drawn up a payment order for the total amount with a register for the transfer of funds accepted from payers - individuals |
| 16 | Participant in foreign economic activity – individual |
| 17 | Participant in foreign economic activity - individual entrepreneur |
| 18 | A payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties |
| 19 | Organizations and their branches (hereinafter referred to as organizations) that have drawn up an order for the transfer of funds withheld from the wages (income) of a debtor - an individual to repay arrears of payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner |
| 20 | Credit organization (branch of a credit organization), payment agent, drawing up an order for the transfer of funds for each payment by an individual |
| 21 | Responsible participant of a consolidated group of taxpayers |
| 22 | Member of a consolidated group of taxpayers |
| 23 | Bodies monitoring the payment of insurance premiums |
| 24 | Payer - an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation |
| 25 | Guarantor banks that have drawn up an order for the transfer of funds to the budget system of the Russian Federation upon the return of value added tax excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions of sale of excisable goods outside the territory of the Russian Federation , and excise taxes on alcohol and (or) excisable alcohol-containing products |
| 26 | Individual, legal entity for repayment of claims against the debtor |
The point is that in case of errors, the fact of non-transfer of payment to the recipient may be recorded, and in this case the recipient is the budget. Thus, even if funds have been debited from the payer’s account, they are not credited to the recipient’s account. In accordance with the Tax Code, in this case the tax is considered unpaid, which is fraught with certain sanctions for the taxpayer.
To avoid misunderstandings with the Federal Tax Service, the taxpayer must do the following (Article 45 of the Tax Code of the Russian Federation):
- carefully check the payment order for errors;
- If an error is discovered, write an application to the tax authority in which you need to clarify the payer’s status. A copy of the payment document must be attached to the application;
- It is advisable to carry out a reconciliation with the tax authority regarding taxes paid, upon completion of which a reconciliation report is drawn up, signed by both the taxpayer and a representative of the Federal Tax Service.
What should the tax authorities do if the payer discovers an error in the status?
The tax authority, after receiving an application from the taxpayer with a request to clarify the status, based on Article 45 of the Tax Code of the Russian Federation, will take the following actions:
- will require from the bank a copy of the payment order on the basis of which the funds were transferred. In this case, the bank does not have the right to refuse to provide this document within 5 days;
- after verification activities, a decision will be made to clarify the date of payment;
- within 5 days after the decision is made, the Federal Tax Service will notify the taxpayer about it.
Features of payer status for individual entrepreneurs
It is necessary to clearly understand that the payment order in section 101 indicates the status of the legal entity or individual who executed this document. As for individual entrepreneurs, Order No. 107-N, which must be followed when filling out the payment form, contains 2 codes - 09 and 14.
For example: Individual entrepreneur Artyom Olegovich Bartenev, when paying insurance premiums, generates 2 payment orders:
- payment order indicating status 09 (payment of insurance premiums personally for yourself);
- payment order indicating status 14 (payment of insurance premiums for employees working at his enterprise).
Status 01, 08, 09, 14
In 2017, insurance premiums were transferred to the tax authorities, who will regulate their calculations and payments. In this regard, managers and accountants had a question regarding filling out section 101 of the payment order.
If before 2017, when paying insurance premiums, code 08 was indicated, then when filling out a payment from January 1, 2017, the Federal Tax Service recommends indicating the following statuses: (click to expand)
Thus, in 2017, when generating a payment order in section 101, code 08 is not indicated.
What's wrong with status 08
Completed sample payment order with status
| 0401060 | ||||||||||||||||||||||||||||||
| Admission to the bank of payments. | Debited from account plat. | |||||||||||||||||||||||||||||
| 02 | ||||||||||||||||||||||||||||||
| PAYMENT ORDER No. 18 | 11.03.2017 | |||||||||||||||||||||||||||||
| Date | Type of payment | |||||||||||||||||||||||||||||
| Sum in words | Three thousand one hundred rubles 08 kopecks | |||||||||||||||||||||||||||||
| TIN 663312345 | Gearbox 663301001 | Sum | 3100-08 | |||||||||||||||||||||||||||
| ABV LLC | ||||||||||||||||||||||||||||||
| Account No. | 40702810094000009876 | |||||||||||||||||||||||||||||
| Payer | ||||||||||||||||||||||||||||||
| PJSC "UBRD" | BIC | 044030002 | ||||||||||||||||||||||||||||
| Account No. | ||||||||||||||||||||||||||||||
| Payer's bank | ||||||||||||||||||||||||||||||
| North-Western State Administration of the Bank of Russia, St. Petersburg | BIC | 044030001 | ||||||||||||||||||||||||||||
| Account No. | ||||||||||||||||||||||||||||||
| Recipient's bank | ||||||||||||||||||||||||||||||
| INN 7820027250 | Gearbox 782001001 | Account No. | 40101810200000010001 | |||||||||||||||||||||||||||
| UFC in St. Petersburg | ||||||||||||||||||||||||||||||
| Type op. | 01 | Payment deadline. | ||||||||||||||||||||||||||||
| Name pl. | Outline of boards | 5 | ||||||||||||||||||||||||||||
| 0 | ||||||||||||||||||||||||||||||
| Recipient | Code | Res.field | ||||||||||||||||||||||||||||
| 18210102010011000110 | 40307000 | TP | MS.02.2017 | 0 | 0 | |||||||||||||||||||||||||
| Personal income tax for February 2017. | ||||||||||||||||||||||||||||||
| Purpose of payment | ||||||||||||||||||||||||||||||
| Signatures | Bank marks | |||||||||||||||||||||||||||||
| Ivanova | ||||||||||||||||||||||||||||||
| M.P. | ||||||||||||||||||||||||||||||
| Petrova | ||||||||||||||||||||||||||||||
Common mistakes when determining status
Despite the fairly clear explanation for filling out section 101 of the payment order, mistakes are still made.
| Error | Explanation | Which is correct? |
| When transferring personal income tax for employees, code 01 is indicated | In case of personal income tax payment for employees, the organization acts as a tax agent | Code 02 is indicated |
| When paying insurance premiums for employees, an individual entrepreneur indicates code 09 | In this case, the entrepreneur acts as a person paying income to individuals. | If the payment of insurance premiums is “for injuries”, then code 08 is indicated, in all other cases - 14 |
| Individual entrepreneurs indicate codes 09, 14 separated by commas | Filling out a payment order is regulated by regulations, namely Regulation No. 383-P and Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107-N | It is necessary to indicate only one code: 09 or 14. Two payments are generated. |
Questions and answers
Question No. 1. How can you find out if there is an error in a payment order?
Answer: In reality, the error is detected in several ways:
- by carefully studying the payment, you can detect the error yourself;
- the payment order may be returned from the bank unexecuted;
- a letter has arrived from the tax authority or some fund containing a demand for payment.
Question No. 2. What deadline is set for the tax authority to make a decision after receiving a taxpayer’s application about an error in a payment order?
Answer: Unfortunately, such a period is not established by law, but, as a rule, it takes the tax authority no more than 5 days to make a decision.
Question No. 3. I am an individual entrepreneur, but I have people working for me. What code do I need to enter in section 101 of the payment when paying personal income tax?
Answer: You are a taxpayer making payments to individuals (salaries), therefore, when generating a payment order, code 14 is entered in section 101, but on condition that you are generating a payment order to pay personal income tax for your employees.
Question No. 4. What status must be indicated when paying land tax?
Answer: If the land tax is paid by an organization, then status 01 is indicated, if an individual entrepreneur using the land to conduct his business activities - 09, if an individual who does not use the land plot as a means of making a profit - 13.
Modern users prefer to use online services to perform many actions. This includes paying bills or making tax payments. However, in order to avoid various misunderstandings regarding the funds being credited, it is necessary to responsibly fill out all the fields of the order for payment through Sberbank, including the payer status.
What is the payer status in a payment order?
Payer status is important information indicated in column 101 of the payment order, which identifies the payer’s position in the tax hierarchy. In other words, this is a number assigned to everyone, both individuals and legal entities, who contributes funds to the treasury. Correctly filling out this column will help to avoid misunderstandings when paying taxes and other payments to the budget system of the Russian Federation.
Different rights of subjects are determined by differentiated numbers consisting of two digits. After the introduction of new rules for filling out information when transferring to the budget in 2014, instead of 20 values, the following 26 were introduced:
Combines all two-digit codes with a common place to fill them out. On the form of the payment document it is located in the upper right corner. This field, in turn, has a constant number - 101.
How to make a payment to the budget of an individual. persons in Sberbank
Today, Sberbank is one of the largest banking institutions in our country. The number of clients of this bank has long exceeded 100 million people, among whom more than one million are various organizations. That is why we will look at filling out the payer status using the example of Sberbank.
Filling out a form for transfer to the budget at the bank
When contacting a bank branch to make payments, such as taxes, an individual will need to provide a passport. A bank employee will give you a form to fill out. Let's look at the main fields for filling out an order in a bank:
- Information about the recipient of the transfer - TIN, KPP, legal name of the organization, OKATO;
- Recipient's bank details - bank BIC, bank name, current account;
- Purpose of payment;
- Sum;
- payment period;
- Payer status.
Thus, you will need to fill out a payment order if the form is filled out directly at a bank branch. It is recommended to prepare the data to be filled out in advance.
The status must be selected according to the above table, for example:
- 24 - an individual who makes a transfer in favor of insurance premiums and other payments to the state treasury;
- 13 - another individual, owner of a bank account.
Some of the most common status codes for individuals are 24 and 13. The first is used to send funds for paying contributions to the insurance fund. The next one is intended for payments for the same purpose, but then the recipient is directly the tax service.
How to pay fees online
Sberbank Online is a service that operates in real time and allows the payer to interact with the recipient or banking organization remotely, without meeting in person. Using the online system, Sberbank users can make various payments and transfers of funds between their own accounts, to the accounts of other clients or organizations, including budget ones.
In case of payment through Sberbank Online, some of the information that was filled out at the bank will not be required, and some can be selected from the list offered by the system. For example, if you pay for the services of preschool institutions, filling out column 101 of the payer status is not required, since you pay from the bank account of an individual and the status code is determined automatically.
To make a payment correctly, you should pay especially close attention to the correctness of the data entered in the fields proposed by Sberbank. Let's take a closer look at how to make a transfer to a budget through an online service:
- Log in to Sberbank Online using your login and password, as well as a one-time password from SMS;
- Go to the Payments and Transfers section;
- Next, open the Transfer to organizations tab and select the one you need from the list, or make a payment to the budget using the organization’s details;
- Fill in the recipient's details;
- Select the card account from which payment will be made, if there are several;
- Fill in the payer's information: passport series and number, registration address. You will not need to enter your payer status;
- Fill in the amount indicated on the payment receipt;
- Confirm the operation with the code from SMS.
How to fill out column 101 for an organization in a payment slip
There are a number of features when making payments to the state treasury. For example, when making insurance premiums for individual entrepreneurs, lawyers, notaries and others, in column 101 you must indicate:
- for its employees code 14;
- but if payments are made for themselves, individual entrepreneurs indicate code 09, lawyer 11, notary 10.
How to fill out the payer status of an organization according to the new rules
If an organization or individual entrepreneur has a current account with Sberbank, then you can make a transfer to the budget through the Sberbank Business Online Internet bank. In this case, indicating the payer status is mandatory.
Based on the clarification letter of the Federal Tax Service dated 2016, if an error is made in indicating the payer status in column 101, the payment will not be considered unpaid. However, funds with different statuses go to different personal accounts, and for example, an insurance premium may be mistaken for “Mandatory payments”. To correct an error, you will need to write a statement.
Conclusion
So, filling out column 101 in Sberbank, which identifies the payer’s status, is an important part of the payment transaction. Knowing how to fill out this column will protect the client from sending payments to the wrong address and will ensure the reliability of money transfers. After all, the money will be debited from the payer’s account in any case, regardless of how the field was filled out - correctly or not.
Field 101 in the payment order is an indicator of the taxpayer's status. Let's figure out what data to enter into it so that the payment reaches the addressee.
A payment order is a document that is a written order given to the bank by the account owner to make a payment in favor of a recipient. The current form of the payment order is approved by the regulations of the Bank of Russia dated June 19, 2012 No. 383-P in Appendix 2, 3. The rules for filling out this form are regulated by Appendix 5 Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n as amended by Order of the Ministry of Finance dated April 5, 2017 No. 58n, the main provisions of which became effective on October 2, 2017. The biggest difficulty for specialists is filling out field 101 on the payment slip.
Field 101 in the 2019 payment order
According to Appendix 5 of Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013, information identifying the payer of funds is indicated in field 101. Filling out this column is mandatory, because if it is left blank, the payment will not reach the recipient. If the incorrect payer status is entered into it, the payment will reach the addressee, but provided that the budget classification code is correctly indicated in the order.
Currently, the legislation provides for 25 codes intended to fill out this column. Let's consider the existing indicators of status 101 in the 2019 payment order in the table compiled on the basis of Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
|
Code |
Decoding |
|
Taxpayer, payer of fees and contributions administered by tax authorities - legal entity |
|
|
Tax agent |
|
|
The federal postal service organization that drew up the order for the transfer of funds for each payment by an individual |
|
|
Tax authority |
|
|
FSSP and its territorial bodies |
|
|
Participant in foreign economic activity - legal entity |
|
|
Customs authority |
|
|
An organization or individual entrepreneur making payments to the budget system of the Russian Federation (except for taxes, fees, insurance premiums and other payments administered by tax authorities) |
|
|
Taxpayer (payer of fees and contributions administered by tax authorities) - individual entrepreneur |
|
|
Taxpayer (payer of fees and contributions administered by tax authorities) - notary engaged in private practice |
|
|
Taxpayer (payer of fees and contributions administered by tax authorities) is a lawyer who has established a law office |
|
|
Taxpayer (payer of fees and contributions administered by tax authorities) - head of a peasant (farm) enterprise |
|
|
Taxpayer (payer of fees for the performance by tax authorities of legally significant actions, insurance premiums and other payments administered by tax authorities) - an individual |
|
|
A credit institution or its branch, a paying agent, a federal postal service organization that has drawn up a payment order for the total amount with a register for the transfer of funds accepted from payers - individuals |
|
|
Participant in foreign economic activity - individual |
|
|
Participant in foreign economic activity - individual entrepreneur |
|
|
A payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties |
|
|
Organizations that have drawn up an order for the transfer of funds withheld from the wages (income) of a debtor - an individual to repay debts on payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner |
|
|
A credit institution or its branch, a payment agent that has drawn up an order for the transfer of funds for each payment by an individual |
|
|
Responsible participant of a consolidated group of taxpayers |
|
|
Member of a consolidated group of taxpayers |
|
|
Social Insurance Fund of the Russian Federation |
|
|
Payer is an individual who transfers funds to pay fees, insurance premiums administered by the Social Insurance Fund of the Russian Federation, and other payments to the budget system of the Russian Federation (with the exception of fees for the performance of legally significant actions by tax authorities and other payments administered by tax and customs authorities). authorities) |
|
|
Guarantor banks that have drawn up an order for the transfer of funds to the budget system of the Russian Federation upon the return of value added tax excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions of sale of excisable goods outside the territory of the Russian Federation , and excise taxes on alcohol and (or) excisable alcohol-containing products |
|
|
Founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties who have drawn up an order for the transfer of funds to pay off claims against the debtor for the payment of mandatory payments included in the register of creditors' claims during the procedures applied in a bankruptcy case |
If you carefully read the table, you will notice that it does not contain the code “14”, which in the original version of the Order was intended to designate taxpayers making payments to individuals. The exclusion of this code by legislators is due to the fact that the banking system did not accept payments with this value. To correct this phenomenon, it is necessary to make changes to the banking system software, which may take at least six months. The Letter from the Ministry of Finance speaks about this dated February 3, 2017 No. ZN-4-1/1931@. This document also contains a list of codes that are recommended to be used for filling out field 101 in the payment order for insurance premium payers:
- code “01” - legal entities making payments to individuals;
- codes “09”, “10”, “11”, “12” - individual entrepreneurs;
- code “13” - individuals.
Please note that code “09” must be entered by individual entrepreneurs, regardless of whether they are making contributions for themselves or for employees.
As for payers who indicated code “14” or incorrectly determined their status, in relation to their payments, the Tax Service will carry out prompt work to clarify their status. It will be made without making an entry in the Statement of Unclarified Receipts and without requiring clarifying documents from the payer. And the “Calculations with the budget” cards will be automatically recoded.
Sample of filling out field 101
Let's look at an example of filling out column 101 in a payment order. Let's assume that the form is filled out by an individual entrepreneur for himself and all employees. Then the code “09” is entered into the column in question. Below is a fragment of the completed payment order.
When creating payment slips, all companies and private businessmen are faced with the need to fill out field No. 101. It is intended to indicate the payer status. Statuses are written with special codes. You can find out which category which code belongs to in the following article.
Line 101 is located at the top right side of the payment form. Next to it is the “type of payment” field. The line provides space for two characters containing encrypted information about the legal status of the payer, his type of activity and the type of transfer being made.
Originating payer status
As mentioned above, the status of the compiler is indicated in column No. 101 of payment when making payments to budgets of various levels. In other cases, this field is left blank. When deciding whether to enter a code in this field, the following must be taken into account:
- Specifying a value equal to 0 is prohibited;
- The meaning of field 101 of the payment must fully comply with the explanations of the Ministry of Finance, which are set out in its Order No. 107n;
- It is prohibited to leave field 101 “payer status” blank if funds are transferred to the budget of one of the levels.
Table of payer status codes
All payer status codes indicated in payments when making payments to the budget are contained in Order of the Ministry of Finance No. 107n. There are twenty-six meanings in total. Here is a table of payer status codes in payment orders 2017:
| Status code | Explanation |
| 01 | Taxpayer – legal entity |
| 02 | Tax agent |
| 03 | The federal postal service organization that drew up the order for the transfer of funds for each payment by an individual |
| 04 | Tax authority |
| 05 | Federal Bailiff Service and its territorial bodies |
| 06 | Participant in foreign economic activity – legal entity |
| 07 | Customs authority |
| 08 | A legal entity (an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a law office, the head of a peasant (farm) enterprise) that transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation |
| 09 | Individual entrepreneur |
| 10 | Notary in private practice |
| 11 | Lawyer who established a law office |
| 12 | Head of a peasant (farm) enterprise |
| 13 | Another individual – bank client (account holder) |
| 14 | Taxpayer making payments to individuals |
| 15 | A credit organization (a branch of a credit organization), a payment agent, a federal postal service organization that has drawn up a payment order for the total amount with a register for the transfer of funds accepted from individual payers |
| 16 | Participant in foreign economic activity - individual |
| 17 | Participant in foreign economic activity - individual entrepreneur |
| 18 | A payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties |
| 19 | Organizations and their branches (hereinafter referred to as organizations) that have drawn up an order for the transfer of funds withheld from the wages (income) of a debtor - an individual to repay arrears of payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner |
| 20 | Credit organization (branch of a credit organization), payment agent, drawing up an order for the transfer of funds for each payment by an individual |
| 21 | Responsible participant of a consolidated group of taxpayers |
| 22 | Member of a consolidated group of taxpayers |
| 23 | Bodies monitoring the payment of insurance premiums |
| 24 | Payer - an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation |
| 25 | Guarantor banks that have drawn up an order for the transfer of funds to the budget system of the Russian Federation upon the return of value added tax excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions of sale of excisable goods outside the territory of the Russian Federation , and excise taxes on alcohol and (or) excisable alcohol-containing products |
| 26 | Individual, legal entity for repayment of claims against the debtor |
What should I do if an error was made when specifying the status code?
If an error was made when specifying the code, the fact that the payment was not transferred to the budget will be recorded. That is, even if money has been debited from the sender’s account, it will not be credited to the recipient’s account. In accordance with tax legislation, the tax will be considered unpaid, and this may result in penalties for the payer.
To avoid disputes with the tax service, you should proceed in the following order:
- Check your payment for errors.
- If errors are found, submit an application to the tax office, which will clarify the payer’s status in the payment invoice.
- It is best to reconcile with the tax office on previously paid taxes and contributions. Based on the results of this process, an act will be generated, which is signed by both parties - the taxpayer and the tax service employee.
Features of payer status for entrepreneurs
As can be seen from the table above, private businessmen, when paying insurance premiums for employees, must enter code 14, and when paying premiums for themselves, payer status 09 is indicated.
If an entrepreneur pays contributions both for himself and for his employees, he must generate two payment slips indicating different statuses.
Features of statuses 01, 08, 09 and 14 in 2017
Since the beginning of 2017, insurance premiums have been transferred to the tax service, which now regulates their calculation and payment. In this regard, many accounting workers have a question about filling out field 101.
Until the beginning of 2017, when paying insurance premiums, code 08 was entered, but now the following codes are required:
- 01 – legal entity;
- 09 – private businessmen when paying contributions for themselves;
- 14 – private businessmen when paying contributions for their employees.