Sample payment order for interest on contributions. Payment order for insurance premiums

What details to pay medical insurance premiums in 2017 to the Federal Tax Service? Which CCCs to use for payment? What to indicate in the status of the payer when transferring medical contributions in 2017? You will find the answers to these questions and a sample payment order for the payment of medical contributions in 2017 in this article.

Where to pay medical contributions in 2017

From January 1, 2017, contributions to compulsory health insurance are controlled by the Federal Tax Service of Russia. In this regard, insurance premiums for compulsory health insurance must be paid according to the rules provided for by the Tax Code of the Russian Federation. Medical contributions in 2017 should be transferred by separate payment orders to the Federal Tax Service. Here is a sample payment order and explain some of the features of filling.

Payer status when paying for medicine

In field 101, when paying medical insurance premiums, you must indicate the status of the organization or individual entrepreneur that transfers the contributions. In field 101 of the payment order for medical insurance premiums in 2017 for employees, organizations and individual entrepreneurs of the Federal Tax Service recommend that code 14 be entered.

If the individual entrepreneur transfers medical contributions “for himself”, and not for employees, then status 09 is indicated in field 101.

Payment receiver

The details of the recipients in payment orders must be recorded in fields 16 "Recipient", 61 "TIN" and 103 "KPP". At the same time, the recipients of contributions for compulsory health insurance in 2017 are the IFTS. Their personal accounts are opened in the territorial departments of the Federal Treasury. Therefore, in field 16 "Recipient", indicate the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the revenue administrator: the name and number of the tax office. For example, "UFK for the city of Moscow (IFTS of Russia No. 3 for the city of Moscow)".

CSC for medical contributions in 2017

In field 104, enter the 20-digit BCC of the payment. Correct BCC will mean that it is medical insurance premiums that are paid. At the same time, in 2017, a new CSC for medical contributions.

Deadline for payment of medical insurance premiums in 2017

The deadline for paying insurance premiums for the current month is no later than the 15th day of the next month. If the due date falls on a weekend (non-working, holiday) day, then contributions can be paid on the next business day. Cm. " ". With this in mind, the deadlines for paying medical insurance premiums in 2017 are as follows:

Late payment of taxes or contributions is followed by tax sanctions in the form of penalties. It is important to fill out the payment form correctly, because in case of an error, the amount will be considered not transferred. In this article, we will tell you how to fill out a payment order for paying interest on insurance premiums in 2020, show a sample of filling out a payment order for paying penalties for each contribution.

Payment of interest on insurance premiums: payment order for 2020

To transfer the penalty, a unified payment order form is used, approved by the Regulation of the Bank of Russia No. 383-P dated 06/19/2012.

Is it possible to recover fines and penalties of the company from the employee

By law, the employee is obliged to compensate the employer for the direct actual damage caused (), if he actually reduced the cash property or worsened its condition. Whether this includes fines and penalties, said the experts of the magazine "Salary".

Filling out a payment order for the payment of interest on insurance premiums in 2020

When transferring a penalty, most of the fields of the payment order are filled in the same way as when transferring the contribution itself. But it is impossible to transfer the contribution and penalties in one payment. Payments for contributions and penalties must be separate.

Therefore, the easiest way is to take a payment for the payment of the corresponding fee and change a few details in it for transferring the penalty:

• Budget classification code,
• basis of payment,
• Taxable period,
• Date and document number.

You can fill out a payment order from a blank form. Next, we will tell you how to fill in each payment details.

"Hat" of payment

At the top of the payment order, indicate its number and date. Here we indicate the type of payment. If the payment order is generated in a remote banking program, for example, a client bank, leave this field blank.

Nearby is the props "status of the payer". We fill it out in the same way as in the payment order for the payment of the contribution, the penalties for which we are going to transfer. Recall the possible statuses of the payer:

Then we write the payment amount twice:

• First, in words, the amount of rubles with a capital letter, the amount of kopecks in numbers. We write the words "rubles" and "penny" in full without abbreviations,
• Then rubles and kopecks in numbers.

Penalties are paid in rubles and kopecks. If the amount turned out to be in whole rubles, then it can be indicated like this: “199 =”, that is, without kopecks.

Payer details

Then fill in the details of the payer:

• Company name,
• If the payer is an individual, then we indicate his status, for example, “Individual entrepreneur Sergeev Alexey Ivanovich”,
• TIN of the payer,
• organization checkpoint. In payments on behalf of individuals, the checkpoint field is left empty,
• Bank details:
  • Checking account,
  • Corresponding account,
  • Name of the bank.

If a payment order is issued in a banking or accounting program, all the details will be automatically entered into the payment order.

Payee's details

The recipient of the payment may be your IFTS or the territorial body of the FSS. If you do not know the payment details, then:

• The payment details of your IFTS can be found on the official website of the Federal Tax Service of Russia,
• Payment details of the FSS are on the official websites of the regional branches of the fund, but not all. Therefore, it is better to clarify the details for transferring money in your FSS branch.

The name of the recipient is filled in as follows:

• First, we write “UFK for ...”, enter the name of the region, for example, “UFK for Moscow”,
• Then, in brackets, we write the name of our tax office or branch of the FSS, for example, “UFK for Moscow (IFTS of Russia No. 43 for Moscow)”, or “UFK for Moscow (GU - Moscow Regional Branch of the FSS of the Russian Federation l / s 40100770142)".

We fill in the group of details located nearby:

Budget payment fields

The first difference between the payment for the payment of interest and the payment of the contribution itself is another CCC:

Then the requisite "Basis of payment" is located, it is also filled out differently than in the payment order for the payment of the fee. Here we indicate one of the letter combinations:

• ZD - if we voluntarily transfer the penalty debt,
• TR - if you received a request from the Federal Tax Service or the FSS,
• AP - if the payment of a penalty fee is made according to the act of verification.

The next field is the tax period for which payment is made. If you transfer penalties on demand or an act of verification, then these documents indicate the period for which you need to pay penalties. If the payment is made voluntarily, that is, the code “ZD” is indicated in the previous field, then we put zero in the “tax period” field.

We also indicate zero if the tax period cannot be determined. For example, when several penalties accrued for different tax periods are transferred in one amount.

Then we indicate the number and date of the requirement or act of verification for which we make payment. If the penalty is transferred on a voluntary basis, and there is no requirement or act, then we put zeros in these fields.

Finally, fill in the purpose of the payment. We write that we are transferring penalties, indicate for which insurance premium we pay penalties, and the details of the basis document, if any.

Payment order for interest on insurance premiums: the payer is a third party

Interest on contributions can be paid not only by the insured, but also by a third party. This opportunity came up in 2016. Taxes, contributions or interest on them can, for example, be paid by the founder, head of the company or any other natural person.

Fill out the payment order taking into account the following features:

• In the payer's details group, indicate the TIN and KPP of the organization for which the payment is made,
• In the "Payer" field, enter the full name of the person who will go to the bank, for example, the director,
• In the "Payer status" field, indicate the status of the organization for which you are transferring money,
• Make the purpose of the payment as follows: enter the TIN individual, which actually transfers the money. Then put the sign "//" and indicate the name of the company for which you are transferring money.

The rest of the details are filled in the same way as in a regular payment.

Errors in payment orders for penalties on insurance premiums

Errors may be made when generating a payment order. Three of them are critical, since with them the penalty will be considered unpaid:

• Wrong beneficiary account,
• Wrong account of the Federal Treasury,
• Invalid recipient's tank details.

The remaining errors are non-critical, they can be corrected by writing a letter to clarify the payment.

Samples of payment orders for penalties on insurance premiums in 2020

We told how to fill in all the details of the payment order for the transfer of interest on insurance premiums. Now we give examples of filling. You can download all samples.

Payment order for the payment of interest on insurance premiums to the Pension Fund of the Russian Federation: sample

Penalties on contributions to the FIU are transferred to the payment details of our tax office:

Payment order for the payment of interest on insurance premiums to the FFOMS: sample

Since 2017, contributions to the FFOMS have been administered by the Federal Tax Service, so we also transfer penalties for medical contributions to the account of our IFTS:

Payment order for the payment of interest on insurance premiums to the FSS: sample

In the IFTS we transfer only contributions to the FSS in case of temporary disability and maternity:

Payment order for the payment of interest on insurance premiums for injuries: sample

Injury contributions are still administered by the FSS, so we pay penalties on these contributions to the territorial department of social insurance:

A payment order in 2017 is a way to transfer a certain amount for some purpose.

Almost every entrepreneur faces this financial instrument. In 2017, changes are planned in filling out the document.

Since state registration a certain company like or, they become official taxpayers with an individual TIN number.

In addition, they are now required to provide all calculations and financial reports in a timely manner.

What is a payment order?

A payment order is an order by the payer to the bank of his choice, established by the settlement document, to transfer finances to the recipient, who is open in this or another bank.

Citizens who do not have an account with this bank, in accordance with paragraph 2 of Art. 863 of the Civil Code of the Russian Federation carry out the described operation in the same way.

Officially, this document can be issued both in writing and in electronic form, but only in the form of an uploaded document on official sources, for example, in the client-bank system.

The payment order must be written or uploaded in 4 copies:

• 1 copy is required for implementation banking operation: debiting funds from the payer's account.
• 2 copy acts as a confirmation of the transfer of funds to the specified account.
• 3 copy acts as a confirmation of the bank transaction.
• The 4th copy is returned to the payer upon completion of the transfer in the form of a receipt on acceptance of the operation and its execution.

The payment order is executed strictly on time, maybe even earlier.

After drawing up the document, the bank employee must check that all fields are filled in correctly, and also enter the date when the finances will be received on the specified account.

The described document can be used to transfer finance:

• to pay loans and accrued interest on them;
• to state budgets and funds;
• for goods received, payment for work performed, for prepayment, etc.

If necessary, the bank has the right to involve other banks to make this payment, for example, if the beneficiary's account is registered with another bank.

If the payer's account does not have enough funds or partial payment is provided, then the payment order goes into the category of unpaid on time.

Important: the bank is obliged to inform the payer about all operations performed in accordance with the agreement.

How to fill out a document

Filling out a payment order in 2017 will be done in the same way as for taxes due to the fact that from January 1, 2017, the Federal Tax Service will control all insurance premiums.

The table explains in more detail what information to indicate in a particular field and what nuances the payer may encounter.

Sample payment order in 2017:

Changes in 2017

There are often some changes in the tax system to simplify certain processes.

Each legal entity is obliged to track these changes, since in the case of an incorrectly completed document, the specified operation will not be performed.

In January 2017, changes regarding the completion of payment orders come into force. This is due to the fact that now all insurance premiums will be automatically processed by the tax office.

However, there are exceptions - insurance premiums in case of injury of the insured person will be considered by the Social Insurance Fund. So, let's look at the main changes.

In 2016, it was necessary to draw up a separate payment for each individual type of contribution, for example, two separate payments had to be made for a pension and medical contribution.

In 2017, it is planned to introduce one payment system for all types of payments, however, it will be known more precisely after the Ministry of Finance approves new CBCs in December.

Important: payment order - the main document on the basis of which the bank can transfer finance to the specified details.

All payments (one or more) will need to be drawn up according to the tax model. That is, for example, zeros cannot be indicated in fields 106 and 107, as we have already mentioned above.

Also, earlier it was possible to pay only your own taxes, and now you can pay taxes for other persons, but only if you have a power of attorney.

Therefore, if you often encounter a problem, then it is best to issue a power of attorney for a loved one and let him make the payment for you.

In this connection, in line 101, in this case, it will be necessary to indicate the number 28. An indication is provided mobile phone as an additional identification of the person.

So, among all the changes, the key ones can be distinguished:

• Mobile phone number as an additional type of identification.
• Possibility of payment by other persons.

All changes will come into effect on January 1, 2017, so all online systems will be updated on the specified dates, and tax officials will inform their clients about the new rules at the time of filling out the document.

USN payment order

Entrepreneurs who work on a simplified taxation system must pay not only tax, but also an advance payment.

At the same time, you should know that the advance payment is accrued every quarter, and the tax - annually.

Two payments are paid only in whole rubles, if the amount is obtained with the remainder, then it is rounded up.

• know the income for the reporting period;
• know the amount of insurance premiums for individual entrepreneurs.

After that, we use the following formula:

For example, an entrepreneur earned 300 thousand rubles for the period from February 1 to April 30, then he needs to pay an advance payment in the amount of 18,000 rubles, since according to the formula:

300,000 x 6% = 18,000 rubles.

However, if before July 31 he can earn another 300,000 rubles. and pay all insurance premiums, which amount to 20 thousand rubles, then the advance payment will have the following meaning:

(300,000 + 300,000) x 6% - 20,000 - 18,000 = 8,000 rubles.

Now let's move on to calculating the tax according to the simplified tax system, which is calculated using the following formula:

If, for example, in 2015 a certain entrepreneur earned 2 million rubles, he also paid an insurance premium of 30 thousand rubles. and advance payments of 35 thousand rubles, then we can calculate the tax using the above formula:

2000,000 x 6% - 30,000 - 35,000 \u003d 55,000 rubles.

All these payments are paid at the tax office, but you can reduce the time and generate a receipt in advance.

Go to the "All Services" section:

We skip the first step, where you are asked to enter the IFTS code and click the "Next" button:

In the column "Payment document type" you must select "Payment document":

CBC is the same for everyone:

In the column "Status of the person" you must select the individual entrepreneur:

In the basis of the payment, we indicate the payments of the current year:

The tax period is indicated depending on the type of payment, so for an advance payment we indicate “Q”:

To pay tax, indicate "GD":

The next field to fill in is your personal information:

Now you need to choose a payment method. So, if you choose to pay in cash, you will see a window to download the generated receipt:

To pay using Internet banking, select "Cashless payment", and then your credit institution:

Please note: you need to make a payment only from your personal card.

Payment order for penalties

If for any reason you do not pay the tax on time, you will need to pay a penalty. For this procedure, you need to draw up a payment order.

First you need to determine the amount of the accrued penalty, for this we use the following formula:

Please note that the delay begins to be counted from the next day when it was necessary to pay the tax, for example, if the payment of tax was due on February 1, then the delay begins to be counted from February 2.

It ends on the day of the actual payment, and not on the day the payment order is drawn up.

Here is an example of a calculation:

On January 6, the enterprise paid wages for December 2016. And personal income tax from it - 30,000 - the company will be able to pay only on January 20. The delay will be 14 days. For example, the refinancing rate for this period will be 10%, then we get:

30,000 x 14 days x 1\300 x 10% = 140 rubles.

Now you can proceed to filling out the payment order for penalties. Sample Fill:

Some nuances of filling:

• line 104 - budget classification code;
• Line 105 - in accordance with the new rules, OKTMO is now indicated here;
• You must skip the field 110, it will be filled in by tax officials;
• 101 lines - everyone needs to write "08";
• Line 21 - according to the new instructions, instead of 3, you need to indicate 5, otherwise the bank will not be able to make the specified payment.
• Line 24 - contains Additional Information, which was not listed earlier in the document.

Important:if the payment order contains any errors, the bank cannot transfer funds, then the delay in payment increases, and with it the amount of the penalty.

A payment order for the payment of fines is drawn up in the same way as for penalties.

A sample of filling out a payment order for the payment of a fine:

A sample of filling out a payment order for the payment of property tax:

Payment order for payment of state duty

The state duty is a mandatory payment that is paid if you apply to various authorities in order to perform some legal transactions.

Let's take a good example of filling out a payment order for state duty.

Imagine that ABV LLC submits an application to the IFTS for the payment of an overpayment of property tax, which amounted to 80,000 rubles.

But within the specified period, the inspection does not return the amount, then the company submits an application to the Arbitration Court that the actions of the tax service are illegal, and also put forward their demand for the return of the overpayment with interest in the amount of 1,000 rubles.

In this case, the company must pay 2 state duties:

1. 3 thousand rubles, so that the actions of the tax service are declared illegal in accordance with sub. 3 p. 1 art. 333.21 of the Tax Code of the Russian Federation.
2. 3 240 rub. (4% of 80,000 (overpayment) + 1,000 (interest)) - for a claim for a refund in accordance with sub. 1 p. 1 art. 333.21 of the Tax Code of the Russian Federation.

Thus, the total amount for paying the state duty will be 6,240 rubles.

When ABV LLC draws up a payment order, it will indicate the following data:

• Payer status - "01";
• Recipient - IFTS No. 26 (taken solely as an example);
• BCC - 182 1 08 01000 01 1000 110 (varies depending on the type of payment, the content of this field may differ for your specific situation);
• OKTMO - indicated depending on the location of the court;
• Reason for payment - "TP";
• In lines 107, 108, 109 - put "0".

A visual example of filling out a document:

Service for compiling a document in an online form

If you don’t have time to fill out payments yourself, then you can use the online form on the PrintPay website.

This option is also convenient in that you can draw up a document anywhere and at any time.

So let's go to the site:

As you can see, a window for filling immediately opens, but we advise you to familiarize yourself with the filling rules at the very beginning, which you can find at the bottom of the page:

The window that appears contains all the information that is necessary for the correct filling of the payment order.

Do not forget that in case of at least one mistake, the bank will not be able to perform the operation, which means that the payment will be delayed.

Therefore, even if you are already familiar with all the rules, do not be too lazy to read them again.

In addition, the legislation is now making changes and adjustments to this system, so it is very likely that you will have to deal with new rules.

All information contained in this section complies with state regulations.

To simplify the search for the information you need, select the required field in the photo and look for the relevant information.

For example, we do not know how to fill in line 60:

We are looking for information for this line:

Now let's move on to filling out the document:

For convenience, the system offers an automatic search for the bank's BIC. Just enter the name of the bank you need:

After filling in all the fields, select the payment purpose:

After that, click "Generate" and in a new window you can save your document.

Check the correctness of filling in the data, and if errors are found, go back and correct them.

The system also offers a quick fill option:

In this case, you are offered a slightly different way to fill in the fields, but at the end you get the same document. It is believed that the second method is a little easier.

If you do not trust online systems of this kind, then you can fill out a document directly at the tax office or bank branch.

In this case, the procedure may be delayed, because, for example, in order to find out information on the BIC, you will need to seek help from one of the employees who may be busy at the moment.

This is the advantage of online filling - all information is available without queues and waiting.

Each individual entrepreneur or the company's accounting department faces the execution of the document in question, therefore it is necessary to constantly monitor all innovations in order to correctly draw up a payment order.

What is a payment order in 2016

In the article: how to pay contributions for compulsory health insurance. To do this, you will need a payment order in the FFOMS in 2017. A sample with tips will save you from mistakes, and the payment will definitely reach the budget.

Fresh amendments to the Tax Code of the Russian Federation in terms of insurance premiums change the rules for payment. From 2017, policyholders will pay and report to the Federal Tax Service. Consider the procedure for filling out a payment order in the FFOMS in 2017 (sample), which from 2017 each insured will need to draw up.

Payment order in FFOMS in 2017: what is changing

Sample payment order in FFOMS in 2017 complete according to the new rules. Amendments have been made to the Tax Code of the Russian Federation (Law No. 243-FZ of 03.07.16), a separate chapter on insurance premiums will appear. They will be controlled by the tax authorities. It is necessary to report and transfer contributions to the IFTS at the place of registration of the payer (clauses 3, 7 of article 431 of the Tax Code of the Russian Federation).

The Ministry of Finance approved a unified reporting that will replace the calculations of RSV-1 and 4-FSS. New KBK codes have also appeared, according to which payers will begin to transfer contributions to the FFOMS in 2017. Let's say right away that the name "payment order to the FFOMS" in 2017 is not entirely relevant, since now companies transfer contributions to compulsory medical insurance not to the FFOMS, but to the Federal Tax Service. But this name is familiar to accountants, so we will use both options in the article.

Cheat sheet: from which payments to calculate personal income tax and contributions differently

From 2017, tax authorities will receive quarterly information from companies not only on personal income tax at the rate of 6-personal income tax, but also on insurance premiums from a single calculation. If the discrepancies in the database seem suspicious to the tax authorities, they will ask for clarification.

The lists of payments that are subject to contributions and personal income tax are similar, but not the same. Therefore, both companies and the tax authorities themselves often confuse what payments and when to charge personal income tax and contributions, and when not.

In order to prevent mistakes and reduce your time for processing explanations, we have prepared a visual cheat sheet on payments in the article. It will help you not to get confused and quickly explain to the auditors from what payments and why the company paid personal income tax and contributions or not. The "+" sign means that the payment is subject to personal income tax or contributions, and "-" - no. The +/- sign means that the question cannot be answered unambiguously. To read the article, confirm to the journal or

New lines of payment order in FFOMS in 2017: sample

There are charts in payment order to the FFOMS in 2017 (sample below), which will need to be refilled. In line 16, the payer had to register the UFK for the corresponding region of the Russian Federation, and add the PFR or FSS branch in brackets. Now, the contributions go to the Federal Tax Service, so the territorial tax authority must be added in brackets (this can be seen in our sample).

Lines 106 - 109 were not filled in (0 was indicated), now in column 106 indicate the basis for payment. This is a double letter code: for the current payment (contribution) - TP, if the debt is repaid (voluntarily), then - ZD. When contributions are transferred on demand, put - TR, and if according to the verification act - AP. Fields 108 and 109 are filled in if the relevant information is available (in our example, this is the number and date of the requirement).

In column 107 - the payment period, it also has its own numbering. Do it in this format: XX is the tax period, the designations are as follows: month - MS, quarter - KV, half a year - PL and year - GD.

YY – tax period number, from 01 to 12 in a month, from 01 to 04 in a quarter, 01 and 02 in a half-year. YYYY – year for which the sum insured is paid. Our payment in the FFOMS in 2017 (sample) clearly demonstrates this.

In field 101, reflecting the category of the payer, until 2017 they put code 08 - the payer who transfers insurance premiums. Since 2017, the status of the payer when paying contributions to the FFOMS is 14. The CBC has also completely changed, more on that below.

Convenient services for checking payments:

• How to check CBC? You will find the current CCC for any tax in our
• All changes for the chief accountant in
• How to fill out a payment without errors? Use It contains samples of all payments and tips on filling in dangerous fields.

How to make a payment in the FFOMS in 2017

Recall what will change in payment order to the FFOMS in 2017 (sample). Let us single out those payment columns that remained unchanged when making contributions to the FFOMS budget in 2017.

The column that reflects the order of payment (field 21) will not change either, indicate the code there - 5 (Article 855 of the Civil Code of the Russian Federation). Field 102 contains the checkpoint of the payer, the company or its separate subdivision, this information has not changed.

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What does a sample payment order for paying pension contributions for employees in 2017 look like? What BCCs should be indicated in the payment order? What code should be indicated in the "payer status" field when transferring insurance premiums? You will find the answers to these questions and a sample payment for the payment of pension contributions in 2017 in favor of the IFTS in this article.

Payment of dues in 2017

From January 1, 2017, mandatory pension insurance contributions are controlled by the Federal Tax Service of Russia. In this regard, pension insurance contributions must be paid according to the rules provided for by the Tax Code of the Russian Federation. Pension insurance contributions in 2017 should be transferred in separate payment orders. Let us explain what to pay attention to and focus on those fields that can cause difficulties.

Field 101: payer status

In field 101, when paying pension insurance contributions, you must indicate the status of the organization or individual entrepreneur that transfers the contributions. In field 101 of the payment order for pension insurance contributions in 2017 for employees, organizations and individual entrepreneurs of the Federal Tax Service recommend that code 01 be entered.

If an individual entrepreneur transfers fixed payments on contributions to compulsory pension (medical) insurance “for himself”, then code 09 is indicated as the status of the payer.

Payment receiver

Enter the details of the recipients in fields 16 "Recipient", 61 "TIN" and 103 "KPP" of the payment order. At the same time, the recipients of contributions for mandatory pension insurance in 2017 are the IFTS. Their personal accounts are opened in the territorial departments of the Federal Treasury. Therefore, in field 16 "Recipient", indicate the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the revenue administrator: the name and number of the tax office. For example, "UFK for the city of Moscow (IFTS of Russia No. 22 for the city of the Moscow region)".

KBK

In field 104, enter the 20-digit BCC of the payment. Correct BCC will mean that it is pension insurance premiums that are paid. In the table, we summarize the BCCs that need to be used in 2017 when paying pension insurance contributions, penalties and fines for this type of contribution.