Payment order - field 101 is reserved for the code corresponding to the payer’s status. It does not cause any complaints from the recipients of the payment when drawing up this document in compliance with all the rules. If the payer status is correctly indicated, taxes and contributions are paid on time, and there are no grounds for assessing penalties.

What does field 101 mean in a payment order?

The document for non-cash payments with the budget and other counterparties has its own rules for filling out. Each of its cells (fields) is drawn up in accordance with current regulations, depending on the category of payment, the owner of the current account and the direct recipient of the funds. The main points are stated in the Bank of Russia regulation “On the rules for transferring funds” dated June 19, 2012 No. 383-P.

Read more about the procedure for issuing a payment document in the article “How to fill out a payment order in 2018 - sample?” .

Field 101 is reserved for a coded 2-digit designation of the status of the payer - the sender of funds. It can be an organization, an individual entrepreneur, a lawyer, the head of a peasant farm, or another individual. Also, the completed field is intended to indicate a tax agent, a participant in foreign economic transactions.

The funds received are credited to different personal accounts depending on the payer’s status.

Options for filling out field 101

The rules for filling out the payer status in field 101 are contained in Appendix 5 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013.

Read about what problems with choosing a status occurred when making payments for insurance premiums in 2018. “Main payer statuses in a payment order - 2018” .

The following codes can be considered the main operating details:

• 01 - taxpayer-organization, any legal entity.
• 02 - tax agent. This status is most often found when paying personal income tax for employees, VAT for lease agreements concluded with municipal organizations.
• 08 - this code is used by enterprises and other individuals who pay insurance premiums for employees.
• 09, 10, 11, 12 - self-employed persons (individual entrepreneurs, notaries, lawyers, farmers) paying taxes for themselves.
• 13 - taxpayers - other individuals.

Field 101 of the payment order in 2018 does not need to be filled out in every case of transfer of funds. The presence of payer status indicates the recipient of the payment as the entity in whose accounts taxes, contributions and other revenues are accumulated. In such cases, banks are required to ensure that subsequent cells 102-110 are also filled out. If the required data is missing, 0 is entered. An empty field is not allowed. The exception here is field 110, which does not need to be filled in at all.

Codes 15 and 20 are used by credit organizations or their branches, payment agents who transfer funds for individuals on the basis of a general register or individually.

Code 24 is indicated by individuals making payments of insurance premiums or other payments to the budget.

Thus, if a business entity transfers insurance premiums for injuries to the Social Insurance Fund for its employees, the payer’s status is indicated with code 08, regardless of whether it is an organization or an individual entrepreneur.

Example 1

What code should be entered in field 101 when transferring personal income tax? It is incorrect to use status 01, which indicates the payer is a legal entity. In this case, when transferring funds by tax agents for their employees, it is necessary to enter 02. Entrepreneurs paying income tax use code value 09. Notaries transferring personal income tax - code 10, lawyers - code 11. Other individuals who pay tax resulting from the provision of one-time services, enter code 13 in the status field.

Example 2

What payer status is indicated when paying land tax?

Field 101 is filled in depending on the owner of the land plot. For organizations, the payer status is 01. Entrepreneurs who use land in their activities related to making a profit enter code 09. Land tax in cases where the owners are other individuals is paid with code 13.

Since November 2016, the rule has come into force that payment of tax is possible by a third party. Filling out a payment document in this case has its own characteristics.

More information about preparing a document for tax payment by a third party read the materials:

• “The rules for filling out payment orders when paying taxes by third parties have been approved” ;
• “The nuances of payment when paying tax for a third party» .

Errors when filling out field 101 in a payment order

An incorrectly specified payer status code leads to possible arrears of taxes and contributions, accrual of penalties, fines, and disagreements with regulatory authorities.

The most common mistake in using payer status can be considered the transfer of personal income tax for employees with code 01 indicated in field 101 - as an organization. This is incorrect, since in this case the subject acts as a tax agent. The correct payer status would be code 02. The same applies to cases of VAT transfer when renting for municipal institutions, when the organization acts as a tax agent.

For examples of indicating payer status, see the material “We correctly indicate the status in payment orders in 2018” .

Consequences of incorrect execution of payment orders

An incorrectly completed payment order indicating erroneous details may result in liability for late payment. In sub. 4 p. 4 art. 45 of the Tax Code of the Russian Federation provides examples in which cases errors in payment documents do not allow the taxpayer’s obligation to independently calculate payments to be considered fulfilled:

• incorrect account number;
• There is an error in the name of the recipient's bank.

Other cases of erroneous filling out of payment slips are not grounds for refusal to credit payments. In such cases, a business entity has the right to contact the tax office to clarify payments.

Judicial practice also indicates that a decision in such situations will most likely be made in favor of the taxpayer (resolution of the Federal Antimonopoly Service of the Moscow District dated 08/07/2009 No. KA-A41/7564-09 in the case under consideration No. A-41-10152/08) .

Periodic reconciliation with the tax inspectorate and extra-budgetary funds will allow you to identify possible errors in the preparation of payment documents, credit the required amounts on time and avoid further conflicts and misunderstandings with inspectors regarding the amount of arrears.

Payer status is a mandatory detail that must be indicated in a payment order in 2019. The article contains a detailed explanation of payer statuses and samples of filling out payment slips. Here you can also download a complete list of codes.

Reference books and sample documents will help you fill out payment orders correctly and timely transfer taxes and insurance premiums. Download for free:

The BukhSoft program automatically generates payment orders with current details. The program itself will supply the correct details of the counterparty or tax office, KBK, payer status, order of payment and tax period code. Try it for free:

Download a sample payment slip with the correct status

Payer status is required. It is indicated by both legal entities and individual entrepreneurs. But only when transferring money to the budget system of the Russian Federation. When transferring amounts by the counterparty, the status is not indicated.

What does payer status mean?

This is a two-digit code with a value from 01 to 30. Field 101 of the payment order is intended for it. It is important to enter this code correctly. Otherwise, the money used to pay taxes and insurance premiums will “get stuck” in the accounts of the Federal Treasury as part of unclear payments. A company or individual entrepreneur may be fined for late payment of a tax or contribution. You will have to clarify the payment.

Taxpayer statuses in 2019: changes

Recently it has undergone a number of changes in connection with the transfer of the administration of insurance premiums to the Federal Tax Service. Now payment orders for the payment of insurance premiums are filled out in the same way as for the transfer of taxes. The only differences are in terms of the BCC and the purpose of payment.

In 2018, when paying insurance premiums, legal entities enter payer status 01 in field 101. Individual entrepreneur - payer status 09 (similar to contributions to the Pension Fund for themselves and hired employees).

When paying contributions for “injuries,” legal entities indicate payer status 08. For entrepreneurs, payer status is 09.

When paying personal income tax, legal entities and individual entrepreneurs assign payer status 02.

We also note that additional codes have been added to the list regarding the repayment of debts to the budget by a third party. Paragraph 1 of Article 45 of the Tax Code provides for the possibility of transferring debt to another person.

Payer statuses in field 101: explanation

The table below provides a complete list of taxpayer status codes with explanations.

	Decoding
	Used by companies that pay fees, insurance premiums and other payments administered by the tax service
	Assigned to tax agents
	They use postal Federal State Unitary Enterprises when sending orders for the transfer of money by individuals (with the exception of customs payments)
	Applies the Federal Tax Service and its territorial divisions
	Applies the FSSP and its territorial divisions
	Intended for organizations that participate in foreign trade activities (with the exception of recipients of international mail)
	Applies to the Federal Customs Service of Russia
	Designed for companies, entrepreneurs, private notaries, lawyers (who are the founders of a law office) and heads of peasant farms when they send payments to the budget system of the Russian Federation (with the exception of payments such as taxes, fees, insurance premiums, etc., which are administered by the tax service )
	Used by entrepreneurs to pay fees, insurance premiums and other payments administered by the tax service
	Designed for private notaries to transfer fees, insurance premiums and other payments administered by the tax service
	Used by lawyers who have established law offices for the payment of fees, insurance premiums and other payments administered by the tax service
	For heads of peasant farms when they pay fees, insurance premiums and other payments administered by the tax service
	Used by individuals when transferring fees for the performance of legally significant actions by the tax service, insurance contributions, etc.
	Intended for use by banks, payment agents, and Federal State Unitary Enterprise postal services. Using this code, they fill out payment orders with the total amount and a register for the transfer of funds from clients who are individuals
	Apply to individuals participating in foreign economic activity
	Used by entrepreneurs participating in foreign economic activity
	Designed for all persons (who are not declarants) to transfer customs duties in accordance with the laws of the Russian Federation
	Used by legal entities when issuing orders for the transfer of amounts withheld under writs of execution from the income of their employees
	Used by banks and payment agents when, according to orders, they transfer money for payments of individuals
	For responsible participants of the group
	For KGN participants
	Uses FSS of Russia
	For individuals. Used when transferring money to pay fees, insurance premiums administered by the Federal Tax Service and other payments to the budget (except for fees for legally significant actions performed by the tax service and payments administered by it, as well as the Federal Customs Service)
	They are used by guarantor banks when they issue orders for the transfer of amounts to the budget of the Russian Federation when returning excess VAT received and when paying excise taxes
	Intended for founders and owners of the debtor's property, as well as 3 persons in bankruptcy. Indicated in orders for the transfer of money to pay off claims against the debtor for the payment of mandatory payments from the register of claims
	Used by banks and their branches when issuing orders for the transfer of funds from the budget that have not been credited to the recipient and which are subject to return
	For recipients of international mail (foreign trade participants)
	For other legal entities
	For other individuals

Payer status 09

This status is used by an individual entrepreneur when he issues a payment order to transfer insurance premiums and taxes for himself and for his hired staff. Such clarifications were given by the Federal Tax Service in a letter dated February 15, 2017 No. ZN-3-1/978.

Sample status in a payment order

If the taxpayer status is incorrect

To avoid penalties and fines for late transfer of funds to the budget, you need to clarify the status. The order of clarification depends on two points.

1. We found the error ourselves.
2. The inspectors discovered the error.

If you find an error yourself, submit a free-form application to the tax office to clarify the payment. In the document, provide information that will allow inspectors to identify you as the payer. Provide the name of the legal entity (full name of the individual entrepreneur), address, INN, KPP, OGRN

Also provide a copy of the payment order with an error.

In the second case, the inspectors themselves will inform you about the uncleared payment (according to the instructions approved by order dated July 25, 2017 No. ММВ-7-22/579@). You will receive a message with error code 15.

Provide the tax documents (see above), with the help of which she will reconcile payments. Within 10 days after receiving the documents or signing the reconciliation report (if carried out), the Federal Tax Service will make a decision. You will be notified about it within 5 working days.

When the bank has supplied the wrong code, you do not need to make corrections to the payment order. The inspectorate will check with you and ask the bank for a copy of the payment slip with the error.

In conclusion, check out the table of the most commonly used statuses:

Status	Where is it used?	To whom it is assigned
Payer status 01	Payment of taxes, fees, duties and compulsory insurance contributions (except for contributions for “injuries”)	Companies
Payer status 02	Payment of personal income tax, VAT, income tax	Companies and individual entrepreneurs
Payer status 08	Payment of contributions for “injuries”	Companies when they pay for their employees
Payer status 09		Individual entrepreneurs when they pay for their employees

The taxpayer status is indicated in one of the fields of the payment order - detail 101. It is reflected in encoded form for the purposes of identifying the payer of the funds (Appendix No. 5 to Order of the Ministry of Finance dated November 12, 2013 No. 107n).

The most “in demand” statuses of payment orders are as follows:

• taxpayer status 01 indicates that the taxpayer (payer of fees) is a legal entity;
• taxpayer status 02 - tax agent;
• taxpayer status 08 - legal entity, individual entrepreneur, notary, lawyer, head of a peasant farm, transferring money to pay insurance premiums or other payments to the budget system of the Russian Federation;
• Taxpayer status 09 - individual entrepreneur;
• taxpayer status 10 - notary engaged in private practice;
• taxpayer status 11 - lawyer who established a law office;
• Taxpayer status 12 - head of a peasant farm;
• taxpayer status 13 - another individual - bank client, account holder. It may be indicated in the payment slip when paying taxes and fees of an individual not for himself (Letter of the Ministry of Finance dated May 20, 2016 N 02-08-12/29143);
• taxpayer status 14 - taxpayer making payments to individuals;
• taxpayer status 24 - an individual who transfers money to pay insurance premiums and other payments to the budget system of the Russian Federation.

Error in taxpayer status in payment order

If the payer made a mistake when registering a payment, for example, in the account number of the Federal Treasury or the details of the recipient's bank, then his payment will not be credited to the correct account (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation). Accordingly, the payer’s obligation to pay a tax, fee or contribution will not be considered fulfilled.

But incorrect indication of the taxpayer status in the payment slip will not lead to such consequences. The amount specified in the payment order will still be transferred for its intended purpose (Clause 7, Article 45 of the Tax Code of the Russian Federation). And the payer will need to submit an application to the Federal Tax Service to clarify the payment (Letter of the Federal Tax Service dated October 10, 2016 N SA-4-7/19125@).

How to determine taxpayer status when paying insurance premiums

Since 2017, the Federal Tax Service has been administering insurance premiums. The Tax Service has changed its position several times regarding what indicator should be included in the taxpayer status when transferring insurance premiums. According to the latest clarifications, organizations must still indicate 01 in the payment slip, and individual entrepreneurs - 09, not 14 (

In most cases, an order for the payment of funds issued on behalf of a private merchant must reflect the status of the originator - an individual entrepreneur. We tell you what code values ​​are allocated for this category of payers in 2019 and what, according to the rules, they mean.

What to follow and where to point

Entrepreneurs indicate their status as an individual entrepreneur in 2019 in accordance with Appendix No. 5 to Order of the Ministry of Finance No. 107n of 2013.

By the way, we draw your attention to the fact that since the end of April 2017, this regulatory document has been in force in a new edition. The reason is amendments to the tax legislation, where from 01/01/2017 most of the rules on insurance contributions to extra-budgetary funds (except for the Social Insurance Fund for injuries) were transferred.

Field 101 that interests us - the status of the originator - individual entrepreneur in the 2019 payment order is seen in the upper right corner. If the payment is addressed to the Russian budget system (including extra-budgetary funds), then a two-digit numeric code must be entered. When the payment occurs between private individuals and is not related to public finances, field 101 is left empty.

Thus, the status of the originator in individual entrepreneurs’ payments is indicated when transferring:

• taxes;
• fees;
• contributions to extra-budgetary funds;
• state fees;
• other payments (arrears, penalties, fines, interest, etc.).

What to indicate

Compiler status – individual entrepreneur: codes
Code	Situation
02	Tax agent (income tax, VAT)
08	Situation: transfer of money to the budget system (here – insurance contributions for injuries to the Social Insurance Fund, etc.). Exception: taxes, fees, insurance premiums and other payments supervised by tax authorities.
09	IP: · tax payer; · fees; · insurance contributions (to the Pension Fund of Russia, FFOMS); · other payments supervised by tax authorities.
15	Situation: draws up a payment order for the total amount with a register for the transfer of money received from individuals.
17	Merchant – participant of foreign trade activities
18	An individual entrepreneur is required by law to transfer customs payments to the treasury, but he is not a declarant
20	Entrepreneur – payment agent Task: draws up orders for the transfer of money for each payment by individuals
26	Merchant – founder or participant of the debtor IP as a third party Situation: draws up an order to repay claims against the debtor for mandatory payments included in the register during bankruptcy
28	Individual entrepreneur – recipient of international mail within the framework of foreign economic activity

It's fast and free!

The field with code 101 is located in the upper right corner of the payment order. You need to enter a two-digit digital payer status code into it.

The payer may be: legal entity, individual entrepreneur, individual, authority (for example, tax, customs, bailiff service, bank).

There are a total of 26 such codes, by which you can determine who exactly fills out the payment order, on whose behalf the funds are transferred.

This information allows you to correctly identify the person transferring money to the budget, and correctly carry out the complete transfer of money.

The need to fill out this indicator in column 101 has appeared since 2014.

How to fill out the line?

The payer status is entered in field 101– the person or body from whom the transfer of non-cash money is made.

In this column you need to specify two numbers– from 01 to 26.

This rule applies both when filling out a payment slip manually and when generating it in electronic format.

The decoding of taxpayer status codes for entering in field 101 is determined by Order of the Ministry of Finance of Russia No. 107n dated November 12, 2013 (as amended on September 23, 2015).

Appendix 5 to the said order contains all the statuses.

Table with a breakdown of all payer statuses for field 101:

Compiler's indicators for individual entrepreneurs

An individual entrepreneur fills out the payer status in field 101 of the payment order when making a payment to a representative of the budget system.

That is, fill out column 101 “Status of the compiler” necessary when transferring taxes, contributions, fees, duties, arrears, penalties and fines for arrears and other payments to the budget. In other cases, the IP field is left blank.

In this case, the individual entrepreneur can indicate one of the following statuses of the originator in the payment:

• 02 – if an entrepreneur acts as a tax agent, for example, when paying personal income tax for employees, VAT;
• 08 – when making transfers to the budget, with the exception of payments administered by the tax office, that is, this code, for example, can be indicated by an individual entrepreneur when paying contributions to the Social Insurance Fund for injuries, state duties, which are supervised by any body other than the tax office;
• 09 – the code is indicated by the individual entrepreneur when transferring funds to the Federal Tax Service (taxes, fees, contributions to health insurance and compulsory medical insurance, VNIM, arrears, fines and penalties for arrears);
• 15 – The individual entrepreneur acts as a paying agent, drawing up a payment order for the transfer of funds received from individuals for the total amount with the register;
• 17 – if the individual entrepreneur acts as a participant in foreign economic activity (FEA);
• 18 – if an individual entrepreneur needs to transfer customs payments without being a declarant;
• 20 – the entrepreneur acts as a paying agent, drawing up an order for the transfer of funds for each individual;
• 28 – The individual entrepreneur acts as a participant in foreign economic activity and a recipient of international mail within the framework of such activities.

What code is used when paying personal income tax?

When paying personal income tax, field 101 “Compiler status” can be filled in using the following codes:

Filling in when transferring VAT

If a payment order is filled out for the purpose of paying VAT, then the status of the originator can take on the following values:

• 01 – if the payment form for VAT transfer is filled out by an organization – a legal entity;
• 09 – if VAT is paid by an individual entrepreneur;
• 02 – if an organization or individual entrepreneur transfers VAT, acting as a tax agent.

For the taxpayer when paying taxes

If the payment is filled out for the purpose of paying taxes, then in field 101 one of the following statuses of the originator can be indicated:

• 01 – if the tax is paid by the organization;
• 02 – if the tax is transferred by a person acting as a tax agent, this applies to the transfer of personal income tax for employees, as well as VAT;
• 09 – if the tax payment is made by an individual entrepreneur;
• 10 – if the tax is paid by a private notary;
• 11 – tax payments by a private lawyer;
• 12 – tax payments of the head of the peasant farm;
• 13 – payment of taxes by an individual without the formation of an individual entrepreneur (citizen).

Insurance premiums for yourself and employees

Insurance premiums are transferred for employees by employers to the Federal Tax Service(pension, medical, temporary disability and maternity) and in the Social Insurance Fund (injuries), as well as individual entrepreneurs for themselves.

Depending on who fills out the payment order, the field to indicate the status of the originator may indicate:

• 01 – if contributions to the Federal Tax Service are transferred by the organization for employees;
• 08 – if the payment is made to transfer social contributions to the Social Insurance Fund for injuries (from NS and PZ);
• 09 – if insurance premiums to the Federal Tax Service are paid by individual entrepreneurs for themselves or for employees;
• 10 – payer – private notary;
• 11 – private lawyer;
• 12 – head of peasant farm;
• 13 – an individual pays insurance premiums on his own behalf.

Payments under writ of execution

When transferring withheld amounts from an individual’s income under a writ of execution in favor of a budgetary authority (bailiff service), it is necessary in field 101 indicate the compiler status code “19”.

State duties

The state duty is credited to the budget, therefore field 101 in the payment slip must be filled in. Depending on who pays the state fee and to which government body, the status number of the compiler depends.

Transfer can be performed by both an organization and an individual forming an individual entrepreneur or without it, as well as a person engaged in private practice, the head of a peasant farm.

Based on this, column 101 can be filled in with the following code;

• 01 – if the state duty is paid by a legal entity, it goes to the Federal Tax Service;
• 08 – if the duty is sent to structures other than the Federal Tax Service (the payer can be any person except an ordinary citizen);
• 09 – if the payment is transferred to the Federal Tax Service by an individual entrepreneur;
• 10 – the notary pays the state fee in favor of the Federal Tax Service;
• 11 – lawyer, payment is supervised by the Federal Tax Service;
• 12 – head of the peasant farm, payment is supervised by the Federal Tax Service;
• 13 – citizen – individual.

What to do if it is indicated incorrectly?

If money is transferred to the budgetary sector, then field 101 must be filled out.

You cannot leave the column empty or enter 0 in it.

The compiler status code is taken from Appendix 5 to Order No. 107n of the Ministry of Finance of Russia.

If this code is indicated incorrectly in the payment order, the money may not reach the recipient.

The result of such an error will be late payment of a tax, fee or contribution, which may, in turn, entail penalties and fines.

The Treasury will classify such a payment as unclear and will look into its purpose, which will take some time.

When filling out a payment slip, you can find out in different ways that the status in field 101 has been filled out incorrectly. You can receive an order back from the bank due to non-fulfillment, you can independently understand your mistake after sending the payment slip, you can after some time receive requests from the Federal Tax Service or the fund about the presence of arrears .

If it turns out that the status was indicated incorrectly in the payment order, then first you should request reconciliation with the budget authority, in whose favor the money was transferred.

If during the reconciliation it turns out that the money has not arrived, then you should write a statement to clarify the payment and the status of the originator in it.

The text is written in any form; there are no standard forms.

The application should be attach documentation confirming the previous payment– a copy of the payment order, where the incorrect status is indicated, a copy of the bank statement, where the operation to write off money is indicated.

If the clarification is confirmed, the accrued penalties will be reversed.

Useful video

How to fill out a payment order correctly to transfer insurance premiums, you can learn from this video:

conclusions

The payment order contains many details that must be filled out. Field 101 contains information about the originator of the document. This code is filled in only for payments made to the budget.

At the legislative level, there are 26 statuses to be indicated in this column. It is necessary to choose the right status depending on who is transferring the money.

If the status is incorrectly indicated, the money may not reach the recipient, causing a debt.

In such cases, it is necessary to verify mutual settlements with the government agency where the money was sent, and if a debt is identified in connection with an unpaid payment, it is necessary to write a statement requesting clarification.