Consider examples of the correct filling of payment orders for payment in 2019 year personal income tax from salaries, vacation pay, sick leave, as well as dismissal and fines. They can be downloaded for free. There is also an online payment service.

Attention! Especially for accountants and personnel officers, we have prepared reference books and sample documents that will help to formalize labor relations with employees in accordance with the Labor Code of the Russian Federation, correctly pay remuneration and withhold personal income tax and insurance premiums. The relevance is confirmed by the experts of the BukhSoft program. Download for free:

There is also a case when personal income tax needs to pay penalties, interest or fines.

How to fill out a payment for personal income tax in 2019?

The payment is filled in in accordance with the requirements of the Ministry of Finance of Russia and Central Bank(Regulation of the Central Bank of the Russian Federation of June 19, 2012 No. 383-P; Order of the Ministry of Finance of November 12, 2013 No. 107n of November 12, 2013). You can find a sample payment for personal income tax relevant in 2019, as well as its empty form and a list of details in Appendices 1-3 of the Regulation.

Payment is made in paper or electronic form. Its validity period is 10 calendar days from the date of issuance.

Payment order fields

For the correct transfer of personal income tax to the budget, all fields of the payment must be filled in correctly. Consider the most difficult of them to fill out.

In field 16 “Recipient”, enter the name of the region and the correct tax number twice, for example: “UFK for the city of Serpukhov (IFTS of Russia No. 25 for the city of Serpukhov)”.

In the 21st field “Priority of payment”, put 5 for standard payment and 3 for payment at the request of the tax authorities.

Enter a zero in Field 22 “UIN”.

In the 24th field "Purpose of payment", provide additional information about the tax transfer, for example, "Personal income tax for May 2019".

In the 61st field “TIN of the recipient”, indicate the TIN of the tax office where the company or its separate subdivision is registered.

In the 101st field "Payer status" put "02" if the company or individual entrepreneur is a tax agent. When an individual entrepreneur pays personal income tax from his income, he puts “09”.

In the 103rd field “KPP of the recipient”, indicate the TIN of the inspection where the company is registered or the tax office where a separate division is registered.

Field 104 “KBK” is a very important requisite. The value of the CCC depends on the status of the tax agent and the payer of personal income tax. BCC for 2019, see Table 1.

In the 106th field "Basis of payment" when paying personal income tax on income, enter the TP code. When paying a fine, indicate the AP.

In the 107th field "Individual income tax payment period" indicate the period for calculating the tax. So, when paying personal income tax from wages, sick leave, vacation pay for May in June, put: MS.05.2019. When paying a fine for personal income tax, enter zero. IP on common system, paying personal income tax for 2019, must indicate DG.00.2019.

In the 108th field "Document number" and the 109th field "Document date" put zero. When paying a fine, indicate in these fields the number and date of the decision for which you were held accountable.

The 110th field “Type of payment” is not required. This is done by tax agents who make payments to individuals from the budget (scholarships for students, salaries to state employees, etc.).

BCC for payment order for personal income tax for 2019

We have collected all the CBC for paying personal income tax by firms and entrepreneurs for employees and in other situations in a convenient table.

Sample payment order for personal income tax 2019 from employee salaries

In the general case, when paying salaries, the day when income was actually received is the last day of the month of accrual wages. Withholding personal income tax is made on the day of its payment. When paying salaries in parts, you need to pay tax on each part.

In general, personal income tax is not withheld from the advance. However, it must be withheld when an advance is paid on the last day of the month or when the employee has received in-kind income or material benefit in the current month.

Make a payment and transfer of personal income tax on the day of payment of salaries or no later than the next day.

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Payment for personal income tax from vacation and sick leave in 2019 (sample filling)

Personal income tax from vacation pay and sick leave should be transferred before the end of the month of their payment. It is also better to issue a payment order on the day of payment of income, but no later than the next day.

Payment order for the transfer of personal income tax for laid-off employees

Withhold tax on the day of payment of the last salary and other income of the employee. Transfer of personal income tax from these amounts and make a payment order in the same way as in the cases above.

What does a sample payment order for personal income tax look like in 2019-2020? What are the features of payment income tax from wages? How to fill in the fields of the salary payment for personal income tax? Here is an example of filling out a payment order on payment of personal income tax in 2019-2020.

See also:

Direction of funds to the budget

In 2020, it is not enough to fill out and submit personal income tax returns on time if it is necessary that the funds for paying income tax be taken into account in the budget in accordance with their purpose.

To do this, you must fill out a payment order in the Federal Tax Service in accordance with all official requirements. Otherwise, the organization and the federal treasury itself may simply not see the listed Money. Then you will have to:

• specify all payment details;
• check details;
• look for the error.

No one says that the amounts paid will be lost. However, sometimes legal entities and individual entrepreneurs with staff as a safety net have to re-transfer the required amount in order to avoid trouble with relations with the IFTS.

Thus, the payment of personal income tax in 2019-2020 by a payment order, which is formed according to a certain pattern, requires close attention in order to avoid a mistake. Here is a form of payment order, which in 2019-2020 legal entities can use to transfer personal income tax.

The form of payment order for personal income tax of the sample of 2019-2020 has not changed.

is given in Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2012 N 383-P. Payment order for the payment of tax should be filled in according to the Rules that are established in Appendices N N 1, 2, 5 to the Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n.

How wages are subject to personal income tax in 2019-2020

The employer (including legal entities) is obliged to calculate personal income tax from it when paying wages and act as a tax agent, withholding tax and transferring it to the budget (paragraphs 1, 2 of article 226 of the Tax Code of the Russian Federation). personal income tax for general rule must be withheld upon actual payment of wages to the employee (clause 4, article 226 of the Tax Code of the Russian Federation).

Payroll tax payment deadline

It is necessary to transfer personal income tax from the employee's salary to the budget no later than the working day following the day of its payment (clause 6, article 6.1, clause 6, article 226 of the Tax Code of the Russian Federation).

What to consider when filling out

To answer the question of how to correctly fill out a payment order for personal income tax in 2019-2020, so that the funds can reach their destination, you need to be aware of some of the nuances:

1. On line 101, each applicant must indicate their own status. This can be an ordinary individual (13) or a tax agent (02). If this individual entrepreneur transfers tax for himself, his status is 09.
2. For line 104, it is important who exactly pays the tax and what his status is: a tax agent, an individual or a merchant for himself.
3. If an organization has separate divisions, then the tax must be transferred at the location of each of them (their checkpoints, OKTMO, another IFTS). From payments under civil law agreements, “isolations” also deduct personal income tax according to their details. A similar procedure is established for merchants with personnel on a patent or imputation.

In 2017, changes were again introduced to the execution and preparation of payment documents for the transfer of taxes and insurance premiums. Below are the rules for filling in the fields new payment order- payments - for the transfer of personal income tax, UTII, USN and insurance premiums to the Federal Tax Service of the Russian Federation and the FSS - social insurance. As well as the use of cash registers in non-cash payments.

NEW PAYMENT ORDER - PAYMENT in 2020

When paying taxes and insurance premiums to the budget, use standard payment forms. The form and fields of the payment order, the numbers and names of its fields are given in Appendix 3 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P.

What kind of budget item should be filled in the payment? The rules for filling out new payment orders in 2020 when transferring taxes to the budget were approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. No. 107n. These rules apply to anyone who makes payments to budget system RF:

• payers of taxes, fees and insurance premiums;
• tax agents;
• payers of customs and other payments to the budget.

A cash desk is required for all non-cash payments

We have changed the requirement for which calculation methods it is necessary to use CCP. The concept of "cashless payment procedure" appeared in the law. Prior to the amendments, it required the use of cash registers only for cash settlements and non-cash payments using electronic means of payment (ESP). The definition of ESP is in the Law of June 27, 2011 No. 161-FZ “On National payment system". This is for example:

• bank card;
• any electronic wallets;
• online banking, etc.

CCP for non-cash payments: what has changed

Was

Cash registers are used when accepting or paying out funds using cash and (or) electronic means of payment for goods sold, work performed, services rendered ...

It became

Cash registers are used when accepting (receiving) and paying out cash and (or) non-cash for goods, works, services ...

From July 3, 2018, the law requires the use of cash registers for any method of non-cash payment. For example, when paying by receipt or payment order through a bank. But in addition, checks will need to be punched only from July 1, 2019. Non-cash payments, except for electronic means, were exempted from cash registers until July 1, 2019 (clause 4, article 4 of Law No. 192-FZ of July 3, 2018).

FAQ

Is it necessary now to use cash registers for non-cash payments with individuals?

Yes need. From July 1, 2018, it is necessary to apply CCP, but only for settlements using electronic means of payment. For example, when paying through electronic wallets and online banking. For new non-cash payment methods, there is a delay until July 1, 2019. That is, when paying receipts and payment orders through an operator in a bank, CCP will need to be applied only from July 1, 2019. This follows from paragraph 1 of Article 1.2, paragraph 21 of Article 1.1 of the Law of May 22, 2003 No. 54-FZ, paragraph 4 of Article 4 of the Law of July 3, 2018 No. 192-FZ.

Is it required to use CCP for non-cash settlements with organizations and individual entrepreneurs?

No, for non-cash settlements with organizations and individual entrepreneurs, it is not necessary to use CCP in principle. Exception - settlements with presentation electronic means payment. For example, when paying with a card. If settlements go through the "Client-Bank" system, then CCP is not required. This cashless payment without presenting an electronic means of payment. This is stated in the Law of May 22, 2003 No. 54-FZ.

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From June 1, 2020 new codes

The Central Bank of the Russian Federation approved codes for the type of income that will need to be indicated in payment documents for the payment of salaries and benefits to employees. The Bank of Russia has approved the following codes for various types of income:

• "1" - when transferring wages and other income, in respect of which restrictions on the amount of deduction are established;
• "2" - when transferring funds that cannot be levied;
• "3" - when transferring funds to which restrictions do not apply.

The code of the type of income is not indicated when transferring funds that are not income, in respect of which restrictions are established and (or) which cannot be levied.

The code is indicated in the requisite 20 “Naz. sq. " payment order.

Note :

According to the new rules, the bank cannot ask the client to clarify the content of the payment order. This means that from June 1, 2020, the bank has the formal right to refuse due to any error in the payment (). The error can be corrected only if there is an internal bank instruction that allows you to ask the client for clarification. For late payment due to inaccuracies in the payment, counterparties will have to pay a penalty or legal interest, and the IFTS - penalties.

New rules for filling out payment orders for personal income tax from August 1, 2016

As explained by the Federal Tax Service, if the legislation provides for more than one deadline for paying tax and, at the same time, specific dates for transferring the payment are set for each of the deadlines, the taxpayer must form a separate payment for each of the deadlines. After all, the deadline for transferring tax established by law should be indicated in the payment order.

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We fill in the fields of the payment order correctly

In new payment orders 2020 on payment of taxes and insurance premiums The budget should include:

When paying insurance premiums in field 101 indicate status 01 for employers and 09 for individual entrepreneurs (previously it was 08).

In field 104 the BCF value is indicated.

In field 105 OKTMO code is written. The code size has 8 characters (for municipalities and inter-populated areas) or 11 characters (for settlements).

In field 110 when transferring taxes from 2015, it will not be necessary to fill in the “110” field and indicate the type of payment in it (penalties, interest, fines, debts). The type of payment tax authorities and funds can identify by BCC.

Payment amount in words field 6 indicated only in payments on hard copy, V electronic version the amount is not written in words.

In field 21 " " you need to write a number 5 , and before it was 3.

Note: Changes made to . The bank should not refuse to accept a paper payment order if the “Priority of payment” requisite is incorrectly filled in it. If your servicing bank refused to execute the payment for this reason, you can report this to the Central Bank. (Letter of the Ministry of Finance dated 04.10.2017 No. 05-09-06/64623)

In field 22 props" Code"instructions for the transfer of funds, a unique accrual identifier is indicated WIN.
Instead of UIN, the value 0 is written if you transfer the payment on your own, and not on demand.

The requirement to fill in the requisite "Code" applies to orders for the transfer of funds, the forms of which are established by Regulation of the Bank of Russia No. 383-P.

Note : . It was clarified what value of UIN to put to the CODE attribute in field 22 of the payment order.

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Payment of taxes for third parties: how to fill out a payment order

From November 30, 2016, it became possible to transfer taxes to the budget for another person (both legal and natural). The FTS said.

Legal entities can transfer taxes from their account for other organizations, and managers have the right to pay off the tax liabilities of the company at their own expense. This is also true for fees, penalties, fines, insurance premiums and applies to fee payers, tax agents and the responsible member of the consolidated group of taxpayers.

Note: The Federal Tax Service of Russia, in a letter dated 01/25/18, told how in such cases it is necessary to fill in the fields "TIN", "KPP" and "Payer" of payment documents.

Filling in the payment field 24 « Purpose of payment» additional information related to the transfer of funds to the budget and extra-budgetary funds is indicated.

For example, when paying insurance premiums, in this field you can indicate the short name of the extra-budgetary fund (FSS, FFOMS or PFR) and the registration number of the organization.

If a tax is being transferred, indicate the name of the tax and for what period the payment is made. For example: "Paying VAT for the 1st quarter of 2017", "Paying income tax for the 1st quarter of 2017".

In this case, the total number of characters in the field "Purpose of payment" should not exceed 210 characters (Appendix 11 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).

For your information

When transferring insurance premiums for current periods, in the field “Purpose of payment”, be sure to indicate the month for which the premiums are paid. Otherwise, if the organization has an overdue debt, the tax authorities will direct the funds received to pay off this arrears.

If the payment order for the transfer of insurance premiums does not allow you to determine the purpose of the payment and the period for which payment is made, then first of all the fund will credit the contributions to pay off the debt that has formed earlier. And only after that the remaining part of the amount will be credited to the account of current payments.

Individual Entrepreneurs (IP) when filling out a payment order, new payment orders 2020 must also indicate the address of their registration or place of residence, enclosed in the symbols "//".

In field 8 the entrepreneur fills in the payment order with the surname, name, patronymic and in brackets - "IP", as well as the address of registration at the place of residence or the address at the place of residence (if there is no place of residence). Before and after the information about the address, put the sign "//".

Example: Petrov Ivan Petrovich (IP) //Moscow, Petrovka 38, room 35//

Set the checkpoint and OKTMO of the separate division for whose employees the company transfers personal income tax

letter Federal Treasury the time from 01/01/2014 to 03/31/2014 is designated as a transitional period during which it is possible, but not necessary, to indicate the UIN. From April 1, 2014, the procedure for specifying identifiers will be mandatory.

Number of characters in fields 8 and 16: "payer" and "recipient" should not be more than 160.

Rules for processing all other payments, except for taxes, contributions and payment of municipal and public services, remain the same.

A taxpayer who learns that due to an error made in the payment order, the tax is not reflected in the personal account, must take certain actions. Read the topic "" about them.

In order for the tax transferred by you in 2019 to reach its intended purpose, you need to correctly draw up a payment order. Otherwise, you will either have to clarify the payment, or re-transfer the amount of tax to the budget (subclause 4, clause 4, clause 7, article 45 of the Tax Code of the Russian Federation).

When filling out a payment for personal income tax, you need to consider some features.

You can download the payment order form.

Payer status

Depending on who transfers personal income tax to the budget, field 101 of the payment order (Appendix 2 to the Regulation of the Bank of Russia dated 06/19/2012 No. 383-P) indicates next status.

Indication of the CBC when filling out a payment order for the payment of personal income tax

When filling out field 104 of the payment order, it is also important who exactly transfers the tax.

Sample payment order for personal income tax in 2018-2019 can be found in .

When transferring a fine in the 14th category, "1" changes to "2", in the 15th - "0" to "1". For example, the CCC for the payment of penalties for personal income tax agent: 182 1 01 02010 01 2100 110.

When paying a fine in the 14th category, “1” changes to “3”. For example, the CBC for the payment of a personal income tax fine by a tax agent: 182 1 01 02010 01 3000 110.

If the organization has a separate division

Then personal income tax from income paid to employees of a separate subdivision (OP) must be transferred at the location of this OP (clause 7, article 226 of the Tax Code of the Russian Federation). Accordingly, in the payment for personal income tax, it is necessary to correctly indicate the checkpoint of a separate subdivision, OKTMO, as well as the details of the IFTS at the location of the OP.

You can find the payment details of the IFTS in ours.

Keep in mind that at the location of the EP, personal income tax must also be transferred, calculated from income paid to individuals under civil law contracts that separate divisions have concluded with them on behalf of the parent organization (clause 7 of article 226 of the Tax Code of the Russian Federation).

By the way, individual entrepreneurs with employees on UTII and PSN must transfer personal income tax from payments to employees engaged in "imputed" / "patent" activities, at the place of such activities.

Services for filling out payment orders

Samples of payment orders for the transfer of taxes (including personal income tax) and contributions can be found in ours.