This article will help you correctly fill out a payment order for personal income tax in 2020. The article contains a sample that will clearly help you understand what a tax payment invoice should look like.

Sample payment for personal income tax in 2020

We provide a sample payment order for the payment of personal income tax on wages paid in February 2020 for January 2020.

Fill out the personal income tax payment order online in the BukhSoft program. The program will fill in all the details correctly and check for errors.

Fill out a personal income tax payment form online

Is it possible to combine personal income tax payments?

The deadline for transferring personal income tax depends on the type of income. As a general rule, the tax agent is obliged to transfer personal income tax to the budget no later than the next day after the payment of income. A different rule applies to vacation pay and sick leave - personal income tax must be withheld from them no later than the last day of the month in which they were paid to the employee.

That is why a separate payment order must be drawn up for each type of income. They can only be combined if two conditions are met:

• the dates of receipt of income coincide;
• The deadlines for paying personal income tax coincide.

For example, it is impossible to generate one payment slip for the payment of personal income tax from wages and from compensation upon dismissal, since despite the fact that they have the same deadline for transferring personal income tax (the day following the payment of income), they do not have the same date of receipt of income (for wages). payment is the last day of the month, for compensation - the day of payment).

To make it easier for you to figure out which income tax you can pay with one payment, we have compiled a convenient table for you:

Type of income	Date of receipt of income	Deadline for transferring personal income tax
Wage
Production bonus	The last day of the month for which it was accrued	The day following the payment of income to the employee
Non-production bonus	Date of payment of income to the employee	The day following the payment of income to the employee
Sick leave	Date of payment of income to the employee
Vacation pay	Date of payment of income to the employee	The last day of the month in which the income payment was made
Calculation of severance	Date of payment of income to the employee	The day following the payment of income to the employee

• Read on the topic: Payment of personal income tax upon dismissal of an employee in 2020

Filling out field 107 in the personal income tax payment slip in 2020

How to fill out field 107 is perhaps one of the most common questions accountants ask when filling out a personal income tax payment slip. This is understandable - incorrect filling of this field leads to the fact that subsequently the 6-NDFL report and the actual payment of tax do not agree, and the tax authorities charge additional penalties.

The rules for filling out a payment order for the payment of personal income tax are approved by the Order of the Ministry of Finance. They indicate that in field 107 you need to reflect the tax period. The frequency of tax payment can be monthly, quarterly, semi-annual or annual. And the first two digits of the tax period indicator mean exactly the frequency of tax payment:

• “MS” - for monthly payments;
• “KV” - for quarterly payments;
• “PL” - for semi-annual payments;
• “GD” - for annual payments.

• for monthly payments – month number (from 01 to 12);
• for quarterly payments – quarter number (from 01 to 04);
• for semi-annual payments – the semi-annual number (from 01 to 02);
• for annual payments – enter zero (0).

At the very end, the number of the year for which the tax is paid is indicated.

Note! If personal income tax is paid on demand, in field 107 you must indicate the payment deadline specified in the tax payment request.

Examples of filling out field 107 in a personal income tax payment slip

So, let's figure out how to fill out field 107 depending on different types of income.

With regard to wages, everything is more and less clear - the month for which wages are paid is indicated. For example, if you pay personal income tax on wages for January 2020 in February, in field 107 you need to indicate: “MS.01.2020”.

The situation with bonuses was recently clarified. Tax officials explained that if the bonus is production and is paid before the end of the month for which it is accrued, personal income tax does not have to be withheld from it when paid. Since it will be considered that the tax was transferred to the budget ahead of schedule.

In this case, personal income tax must be withheld during the final payment of wages and transferred to the budget along with personal income tax from wages. For example, if the bonus payment for February 2020 was made on February 23, field 107 when paying personal income tax must be filled out as follows: “MS.02.2020”.

• Read

Tax payments undergo double control. First they are checked by banks, and then by tax authorities. If the payment form is filled out incorrectly, the tax will not be credited and the company will have an arrears. Read how to draw up a payment order, download a sample of filling out a personal income tax payment order in 2019.

How to fill out a personal income tax payment order in 2019

The payment order must be completed on a form taking into account all the rules and legal requirements. Banks and tax authorities check the completeness and correctness of filling. If the payment form is filled out incorrectly, the money will not go to the budget, and the company will have arrears. The filling rules are established by the following documents:

• Regulation of the Bank of Russia dated June 19, 2012 N 383-P,
• Regulations of the Central Bank of the Russian Federation “On the payment system of the Bank of Russia” dated June 29, 2012 No. 384-P,
• Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n.

The payment order form was approved by the Regulations of the Central Bank dated June 19, 2012 N 383-P. You cannot make any changes to this form: remove or add details, change their places. This differs from most other documents that an accountant has to work with on a daily basis. The Law “On Accounting” allows you to make changes to most forms of primary documents or even develop your own forms of accounting documents. But this does not apply to the payment order form.

Not all fields of the payment order need to be filled in; the details depend on the type of payment. Most of the fields have to be filled in when transferring funds to the budget: taxes, fees, penalties, fines, etc. In the table we showed how to fill out a payment order for transferring personal income tax in 2019:

Field number	Field name	How to fill	Example
	Document's name	Payment order
	OKUD form number
	Document Number	The company numbers payment orders independently. The number must contain non-zero digits
	Document date	Date of payment in numbers in the format “DD.MM.YYYY”
	Payment type	Possible options: “by mail” or “by telegraph”. If you pay through a client bank, leave field 5 blank
	Suma in cuirsive	The amount of rubles in words, kopecks in numbers. Capitalize the first word. Do not abbreviate the words “rubles” and “kopecks”	One hundred fifteen rubles 25 kopecks
		Amount in numbers, one of the following options is allowed: Rubles and kopecks separated by a “-” sign If the amount is in whole rubles (no kopecks), then the “=” sign is placed after the amount	114-50,
	Payer	Organizations indicate their full or abbreviated name and legal address through the “//” sign. Entrepreneurs, notaries, lawyers indicate their status and full name, through the sign “//” the address of place of residence, registration or stay. When preparing a payment in the client bank, the address is not indicated	LLC "Omega"//Russia, Novosibrsk, Lenin St., 25// Individual entrepreneur Pavel Igorevich Ivanov// Russia, Novosibrsk, Lenin St., 25//
	Account No., payer bank, BIC, account No.	Payer's bank details
		Indicate the payer's TIN: 10 digits, if the payer is a company, 12 digits if the payer is an individual entrepreneur. If the payer is a foreign company, the KIO is indicated instead of the TIN
		A checkpoint of 9 digits, if the payer is an organization. If personal income tax is transferred by an entrepreneur, the field is not filled in
	Recipient's bank, BIC, account no.	When transferring personal income tax, indicate the bank details of the tax office - the recipient of the payment. Details can be found on the Federal Tax Service website in the “Contacts and Appeals” section or at your Federal Tax Service Inspectorate. Field 15 “Correspondent account number” remains empty
	Recipient	When transferring personal income tax, the recipient is the Federal Tax Service. The recipient's name is indicated in the following format: UFK for ... (name of the region), then in brackets the name of the Federal Tax Service.	UFK for the Novosibirsk region (IFTS for the Leninsky district of Novosibirsk)
		INN and KPP of the tax authority - the recipient of the payment. Details can be found on the Federal Tax Service website in the “Contacts and Appeals” section or at your Federal Tax Service Inspectorate.
	Type of operation
	Payment term, Payment name	Leave fields blank
	Payment order	Specify one of two codes: 5 – if personal income tax is transferred in the usual (scheduled) manner, 3 – if the transfer is made at the request of the Federal Tax Service
		UIN – unique payment identifier: For a simple (planned) personal income tax transfer, “0” is entered in field 22, When transferring arrears, penalties or fines at the request of the Federal Tax Service, the UIN code is indicated in the request. The code contains 20 or 25 digits
		Not filled in
	Purpose of payment	Text field. Specify the name of the tax (personal income tax), type of payment (tax upon performance of the duty of a tax agent, penalties, fines), period for which the tax is paid	Personal income tax when performing the duties of a tax agent for January 2019
	Signature stamp	When preparing a paper version of the payment, put the signature of the manager and the company seal. Payments sent through the client bank are signed with an electronic digital signature
	Taxpayer status	Specify one of two codes: 02 – if personal income tax is transferred for employees or other individuals, 09 – if personal income tax is transferred from the entrepreneur’s income.
		Indicate the budget classification code, the lists of BCC for personal income tax payment are given in a separate table below. All code numbers must be entered without spaces.	18210102010011000 110
		Indicate the code of your municipality; it can be found, for example, on the Federal Tax Service website
	Payment basis code	Specify one of two letter codes: TP – if a regular (current) payment is transferred, TR - if tax is paid at the request of the Federal Tax Service
	Tax period code	Tax period code in the format XX.XX.XXXX, where: The first two characters are the code “MS”, The next two characters are the month number, The next four characters are the year.
	Document number, document date	One of two options: In the payment slip for the current tax, indicate “0”; When transferring tax upon request, indicate the number and date of the request
	Payment type	Not filled in

In field 104, enter the budget classification code. If this field is filled in incorrectly, there are two possible consequences:

• If the payment specifies a different tax code, then the payment will not be included in the payment of personal income tax, but in the payment of the tax whose BCC is indicated,
• If the KBK is indicated for personal income tax payment, but with a typo, then the payment will remain completely unclear.

In any case, the company will have a personal income tax arrears, and this will entail the accrual of penalties. We have collected the KBK in one table:

Payment type	KBK for tax agents	KBK for entrepreneurs without employees
	182 1 01 02010 01 1000 110	182 1 01 02020 01 1000 110
Penalties for personal income tax	182 1 01 02010 01 2100 110	182 1 01 02020 01 2100 110
Personal income tax fines	182 1 01 02010 01 3000 110	182 1 01 02020 01 3000 110

Sample of filling out a personal income tax payment order for employees in 2019

Most often, an accountant fills out payment orders for the current transfer of personal income tax from salaries and other payments to employees. This payment form is filled out taking into account the following features:

• In field 104, indicate the KBK for transferring tax from employee salaries - 182 1 01 02010 01 1000 110,
• In field 101, indicate the payer status “Tax Agent” - 02,
• In field 107, indicate for which month the income was accrued, from which tax is withheld and transferred. For example, the salary was accrued for January 2019, and transferred in February 2019. In field 107, enter “MS.01.2019”.

Please fill out all other fields according to our instructions in the table above.

Sample of filling out a payment slip for payment of penalties for personal income tax in 2019

The payment for payment of penalties for personal income tax has the following features:

• In field 24 “Purpose of payment” write that you are transferring penalties for personal income tax,
• In field 104, indicate one of the following BCCs:
  • 182 1 01 02010 01 2100 110 – if the payer is a tax agent,
  • 182 1 01 02020 01 2100 110 – if the payer is an entrepreneur who pays penalties for personal income tax on his income.

If the penalty is transferred at the request of the tax authority, in field 21 “Payment order” enter the number 3, and in fields 108 and 109 indicate the number and date of the request.

Sample of filling out a payment form for payment of a personal income tax fine in 2019

A payment order to pay a personal income tax fine also has its own characteristics. Fill out the details according to our instructions in the table above. Except for the following fields:

Field number	Field name	What to indicate
	Payment order
	Payer status	02 – if the payer is a tax agent, 09 – if an individual entrepreneur transfers a personal income tax fine to his income
		182 1 01 02010 01 3000 110 – if the payer is a tax agent, 182 1 01 02020 01 3000 110 – if the payer is an entrepreneur
	Basis of payment
	Document Number	Requirement number
	Document date	Request date

Let's look at specific examples of how to correctly fill out a personal income tax payment order in 2019. Let's look at the nuances of filling out the most important personal income tax payment details by tax agents.

Field 103 “Recipient checkpoint”. Here, indicate the checkpoint of the inspection unit in which the head office of the company or its separate division that made the payment is registered.

Field 104 “KBK” for tax agents has the following meanings:

Table 1. BCC of payment order for personal income tax payment

Field 106 “Basis of payment”. When transferring taxes to the budget, enter the code “TP”.

Field 107 “Personal income tax payment period”. Enter the period for which the tax was calculated. For example, when transferring personal income tax from wages, sick leave, and vacation payments for August in September, indicate: MS.08.2019. If you pay a fine, then enter zero “0”. When paying personal income tax for 2019, individual entrepreneurs indicate GD.00.2019 on OSNO.

In fields 108 “Document number” and 109 “Document date” when transferring tax, also enter zero “0”. When paying a fine, indicate the number and date of the decision according to which penalties were imposed on the company or individual entrepreneur.

Filling in the personal income tax payment slip with information about the payer

We have collected the features of filling out such fields in the table:

Table. Details of the personal income tax payer in the payment order

Field value	Field name	Filling procedure
60	"INN"	TIN of the company or individual entrepreneur making payments to the budget. Characters 1 and 2 must not have the value “0” at the same time. If a third party transfers, he/she indicates the TIN of the company or individual entrepreneur for whom the payment is made.
102	"Checkpoint"	Checkpoint of a company or individual entrepreneur making payments to the budget. Characters 1 and 2 must not have the value “0” at the same time. If personal income tax is transferred by a third party, it indicates the checkpoint of the company or individual entrepreneur for whom the payment is made
8	"Payer"	Organizations indicate their name
		Individual entrepreneurs, private practicing notaries, lawyers - founders of law offices, heads of peasant (farm) farms indicate their full name and in parentheses, respectively: “Individual entrepreneur”, “notary”, “lawyer”, “peasant farm” according to their status. Registration address at the place of residence or place of stay. At the beginning and at the end of the address put: “//” If a third party transfers, they indicate the details of the company or individual entrepreneur for whom they are making the payment

Sample of filling out a payment order for personal income tax from salary

As a general rule, when paying wages to staff on the day of actual receipt of income, the last day of the month in which this type of payment was accrued is considered. Tax is withheld on the day the salary amounts are transferred to individuals. If this is done in parts, then tax is paid on each part.

As a general rule, tax is not withheld from advance payments. But deduction must be made when paying staff an advance on the last day of the month or if during the current month the individual received income in kind or had material benefits.

You must fill out the payment form on the day your wages are paid. But no later than the day following the day of such payment. Sample of filling out a payment order:

Sample payment order for personal income tax regarding dismissed employees

Tax from such persons is withheld on the day of payment of their last earnings and other income received in the company. Payment of personal income tax and filling out the payment form is carried out in the order described in the previous section.

Sample personal income tax payment form for vacation pay and sick leave

Income tax on vacation payments and sick leave benefits must be paid to the budget by the end of the month in which such payments were made. You must fill out the payment order with the date of payment. But no later than the next day.

Payment order for personal income tax when paying fines

A situation is possible when a company or individual entrepreneur, due to non-transfer of tax or its delay, incurred arrears and penalties or even a fine.

The tax authorities will assess penalties for the organization as a whole. Inspectors will take into account the date of payment of income to staff and the date of actual tax withholding.

Note: inspectors will issue a fine if the tax was incorrectly reflected in tax reporting and the error was not corrected in a timely manner (decree of the Constitutional Court of the Russian Federation dated 02/06/2018 No. 6-P). If the amount shown in the reporting is correct, then you just need to pay off the debt and pay late fees to the budget. In this case, the updated declaration is not submitted to the Federal Tax Service. But the tax and penalties on it should be paid to the budget before the arrears are discovered by inspectors (post. of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 18, 2014 No. 18290/13).

Registration of a payment order for personal income tax in 2019 for individual entrepreneurs

Individual entrepreneurs on OSNO are required to transfer tax on their income no later than July 15 following the tax period for which they should report.

The most common errors made in a payment order and the procedure for correcting them are presented in the table below:

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

Also see:

Directing funds to the budget

In 2020, filling out and submitting personal income tax reports on time is not enough if you need funds to pay income taxes to be taken into account in the budget in accordance with their purpose.

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

• clarify all payment details;
• check details;
• look for the mistake made.

Nobody says that the amounts paid will be lost. However, sometimes legal entities and individual entrepreneurs with staff, as a safety net, have to re-transmit the required amount in order to avoid troubles with relations with the Federal Tax Service.

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

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

is given in Appendix 2 to the Regulations of the Bank of Russia dated June 19, 2012 N 383-P. The payment order for the payment of tax should be filled out according to the Rules established in Appendices No. 1, 2, 5 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

How is salary taxed with personal income tax in 2019-2020?

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

Deadline for payment of personal income tax on salary

Personal income tax from an employee’s salary must be transferred to the budget no later than the working day following the day of its payment (clause 6 of article 6.1, clause 6 of 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 intended destination, you need to be aware of some 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 its 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 to the location of each of them (its own checkpoint, OKTMO, another Federal Tax Service). From payments under civil law contracts, “isolated companies” also deduct personal income tax according to their details. A similar procedure is established for merchants with personnel on a patent or imputation.

25.08.2019

The employer is obliged to transfer from the amounts paid to the staff to the account of the tax authority a sum of money, which is calculated as a percentage of income. This value has the abbreviation - .

In order to carry out the payment transaction, special documentation is filled out - a payment order. Special attention should be paid to the technology of its design.

Rules for filling out by employer

A payment is an order addressed to the bank. In accordance with it, the organization’s specialists transfer funds from the current account of their owner to another recipient. In this case, the tax authority acts as such.

In most situations, the employee receives wages, vacation pay, bonuses and other payments, from which already. It follows from this that the payment order is filled out by the employer or specialist responsible for carrying out this type of action.

Important! If desired, a personal income tax transfer payment can be issued by a working citizen independently. When filling out an order, it is important to follow certain rules and nuances.

The form for filling out the payment order form is approved by the regulations of the Bank of Russia. It contains detailed information on how to correctly enter data into each column of the document. The latest changes on this topic were made in 2017; there were no major adjustments in 2018 or 2019.

It is important to approach the process of filling out the order with special attention, because any minor mistake can lead to difficulties associated with the problematic crediting of the withheld amount of income tax.

How to apply correctly?

To pay income tax for an employee on his income, the following type of information must be indicated in the payment slip:

• name of the paper on the basis of which the transfer is made;
• the serial number assigned to the order;
• taxpayer status;
• date of registration of the form;
• payment type (payment technology is taken into account);
• the amount of money withheld from the employee and transferred to the Federal Tax Service account - in digital and written form;
• payer's TIN;
• checkpoint (if the payer is a legal entity);
• number of the current account from which the tax amount is withheld;
• identification information about the banking authority and the taxpayer;
• type of financial transaction. In this case, code 01 is indicated;
• order of payment;
• company seal (if available);
• personal signature of the citizen who filled out the payment form.

Since 2017, the procedure for filling out payment orders has changed.

If income tax is paid on several amounts within one day, for example, on vacation pay and wages, two separate payment forms are filled out. Each one contains information on the specific type of income on which personal income tax is charged.

Important! Some values ​​indicated in the order form are presented in a generally accepted encoded form. Such designations are the same for all parties - the taxpayer, the Federal Tax Service and the bank.

When filling out the payment field with information about the payer, you must indicate his address. Individuals are required to make a note of the address where their company's headquarters are located, as well as their legal status.

In the order field number 12, information about the correspondent account number is entered. If the Central Bank of the Russian Federation is engaged in servicing the taxpayer, this field should be left blank. In other situations, the subaccount number is indicated. Field 15 is filled in using the same rules.

Cells 101 to 110 are filled in only if the payment amount will be transferred to the account of the Federal Tax Service or customs. The payment order is issued in several copies, most often in 4.

When transferring income tax from wages

The peculiarity of this type of payment order is that it is filled out monthly.

If the payment of wages is carried out in 2 stages - in advance and the main part, then the document is processed only once, when the main part of the salary is paid.

The rules for filling out the payment form are standard.

A single unified form is used.

The technology for paying income tax depends on the method of receiving your salary.

Important! If the salary is transferred to the employee’s non-cash account, personal income tax is withheld and transferred to the Federal Tax Service on the day the specified amount of money is transferred to the employee’s account.

Sample payment order when transferring personal income tax from wages:

From the employee's vacation pay

If a payment order is filled out to pay income tax on the amount of vacation pay, in column 107 of the form you must enter the date of the last day of the month in which the employee received this amount.

If this number coincides with the salary accrual date, it becomes necessary to issue a separate payment slip for each case.

If vacation pay is paid to several employees in one month, then you can transfer the tax in one total amount and indicate it in one payment form.

Sample payment slip for personal income tax on vacation pay:

From dividends

The transfer of the tax amount from this type of income is carried out by the agent company, therefore, all responsibility for performing this action rests with this organization.

The transfer of the amount of income tax withheld from dividends must be made on the day the specified income is received. In case of untimely transfer of personal income tax to the recipient's account, the violator may be subject to fine payments.

When filling out this type of payment, please note that the tax rate is 13% for a resident, and 15% for a non-resident.

Example of an order for transferring income tax on dividends: