Article 855. Changes to Article 855 of the Civil Code of the Russian Federation on the order of write-off of funds

1. If there are funds on the account, the amount of which is sufficient to satisfy all the requirements presented to the account, these funds are written off from the account in the order in which the client’s orders and other documents for write-off are received (calendar priority), unless otherwise provided by law.

2. If there are insufficient funds in the account to satisfy all demands placed on it, funds are written off in the following order:

first of all, according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life or health, as well as claims for the collection of alimony;

secondly, according to executive documents providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages with persons working or who worked under an employment agreement (contract), for the payment of remuneration to the authors of the results of intellectual activity;

thirdly, according to payment documents providing for the transfer or issuance of funds for settlements of wages with persons working under an employment agreement (contract), instructions from tax authorities to write off and transfer debts for the payment of taxes and fees to the budgets of the budget system of the Russian Federation, and also instructions from the bodies monitoring the payment of insurance premiums to write off and transfer the amounts of insurance contributions to the budgets of state extra-budgetary funds;

fourthly, according to executive documents providing for the satisfaction of other monetary claims;

fifthly according to other payment documents in calendar order.

Debiting funds from the account for claims related to one queue is carried out in the calendar order of receipt of documents.

Commentary to Art. 855 Civil Code of the Russian Federation

1. The procedure for debiting funds from the client’s account depends on whether there are enough funds in the account to satisfy incoming requests.

If there are funds on the account, they are debited from the account in calendar order - in the order in which the client's orders and other documents for debiting are received.

A different procedure for writing off funds from an account may be provided for by law. Currently there is no such law.

The parties by their agreement cannot provide for a different procedure for debiting funds from the account. Such an agreement is not acceptable either between the bank and the client, or between the bank’s client and its counterparty under the agreement.

2. If the funds in the account are not enough to satisfy all the requirements presented to it, the write-off is carried out in the order of priority provided for in paragraph 2 of Art. 855, which establishes six queues of claims for which write-offs can be made. Nevertheless, in fact, there were five queues, which is associated with the recognition of non-compliance with Art. 19 of the Constitution of the Russian Federation, paragraph. 4 p. 2 comments. Art., establishing the third priority of requirements. In this regard, it is proposed to introduce appropriate amendments to Art. 855. Before such changes are adopted, paragraph. 4 is not subject to application as it has no legal force. From 1998 to the present, the third and fourth stages of payments provided for in paragraph 2 of Art. 855, are combined into one line by the annual law on the federal budget for the next year.

Write-off of funds for the requirements of one queue is carried out in the calendar order of receipt of documents. Execution of settlement documents is carried out only for claims for which the payment deadline has already arrived. If the client has several accounts of the same type in the bank, the order of debiting is determined separately according to the requirements presented to each account.

The division of claims into queues depends not only on the legal nature of the claims themselves, but also on the document presented to the bank. Thus, similar requirements can be placed in different queues depending on the document under which they are submitted. Payments under executive documents, a closed list of which is contained in Art. 12 of the Law on Enforcement Proceedings have priority over payments under other payment documents. On this basis, for example, the requirements assigned to the second and third stages, as well as to the fifth and sixth, differ.

The claims of pledgeholders are not allocated in a separate queue, since funds in a bank account cannot be the subject of pledge (clause 3 of the information letter of the Supreme Arbitration Court dated January 15, 1998 No. 26 “Review of the practice of considering disputes related to the application of rules by arbitration courts Civil Code of the Russian Federation on Pledge" // Bulletin of the Supreme Arbitration Court. 1998. No. 3).

3. The first priority includes demands for enforcement documents for compensation for harm to life and health, as well as for the collection of alimony. Similar requirements for documents other than executive documents cannot be included in the first priority. Thus, the payer’s application for voluntary payment of alimony is not an executive document, therefore the transfer on its basis is made according to the fifth group of priority of payments (letter of the Central Bank of the Russian Federation dated May 7, 1996 N 17-2-13/318 “On the priority of payments from settlement, current , budget accounts of legal entities" // The document was not published).

Secondly, write-offs are made according to executive documents on the payment of severance pay and wages with persons working under an employment contract, including a contract for the payment of remuneration to the authors of the results of intellectual activity.

In accordance with paragraph 1 of Art. 5 of the Federal Law “On the federal budget for 2009 and for the planning period of 2010 and 2011” (SZ RF. 2008. N 48. Art. 5499) until amendments are made to paragraph 2 of Art. 855 if there are insufficient funds in the taxpayer’s account to satisfy all the requirements presented to him, the write-off of funds according to settlement documents providing for payments to the budgets of the budget system of the Russian Federation, as well as the transfer or issuance of funds for settlements of wages with persons working under an employment contract , are made in the calendar order of receipt of the specified documents after the transfer of payments referred to in clause 2 of Art. 855 for the first and second stages.

Thus, in fact, the third line of claims consisted of payments to budgets and payments for wages under any payment document, except for executive documents.

Within this queue, the bank may receive different requirements for one payment document (wages, payments to the Pension Fund of the Russian Federation, Social Insurance Fund, etc.), therefore, if there are insufficient funds in the account to satisfy all requirements, the calendar queue cannot be applied to them . In accordance with Part 6, Clause 31 of State Tax Service Instruction No. 35 “On the application of the Law of the Russian Federation “On Personal Income Tax” (Russian News, 1995. No. 169, 174, 179) if there are insufficient funds in the account of the employing organization to pay for labor in full and transfer to the budget of the withheld amounts of income tax, then the tax is transferred to the budget from the amounts actually paid to individuals.

In the order provided for writing off the main payment, settlement documents are also executed for writing off amounts of fines, penalties and other financial sanctions received by budget revenues of all levels and extra-budgetary funds (letter of the Central Bank of the Russian Federation dated December 2, 1996 N 144-96 “On the priority writing off penalties and other sanctions" // Bulletin of the Bank of Russia. 1996. N 67).

In the fourth place, funds are written off according to the requirements referred to in paragraph 2 of Art. 855 to the fifth stage, - for other monetary claims on the basis of executive documents.

Finally, in the fifth place, funds are written off according to the requirements referred to in paragraph 2 of Art. 855 for the sixth stage, - according to other payment documents.

4. Payments assigned to one queue are made after payment of the claims of the previous queue.

If, at the end of the operating day, payment documents presented to the bank cannot be paid due to the lack of funds in the client’s account, the funds are debited from the payer’s account and reflected in the balance sheet account of funds written off from clients’ accounts, but not posted to the correspondent account (subaccount ) a credit organization due to insufficient funds in the account (clause 4.3 of the Regulations of the Central Bank of the Russian Federation No. 2-P).

Unexecuted settlement documents are placed in the appropriate file cabinet of unpaid settlement documents for the correspondent account: settlement documents for executive documents - in a file cabinet in a division of the Bank of Russia settlement network, and settlement documents for other payments - in a file cabinet maintained by the bank (clause 4.4 of the Regulations of the Central Bank of the Russian Federation No. 2-P). In the file cabinet, settlement documents are distributed in the order of priority provided for in paragraph 2 of Art. 855.

5. The order of write-off of funds provided for in paragraph 2 of Art. 855, imperatively establishes the procedure for write-off. A different priority cannot be established by any other law or agreement.

Judicial practice under Article 855 of the Civil Code of the Russian Federation

Antonov A.V. applied to the court for permission to write off from any bank account of the debtor in the order of priority established by paragraph 2 of Article of the Civil Code of the Russian Federation, wages collected by court order.

Citizen K.A. Mikhailovsky also filed a similar application for execution of the court order dated August 22, 2016 in case No. 2-249/2016 for the recovery of wages.

When considering the dispute, the courts of first and appellate instances, having assessed the evidence presented in the case materials, guided by the provisions of Articles 46, 60, 76, 101, 135 of the Tax Code, articles of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code), Article 27 of the Federal Law of 02.12. 1990 N 395-1 “On banks and banking activities”, Article 81 of the Federal Law dated October 2, 2007 N 229-FZ “On Enforcement Proceedings”, taking into account the Agreement of the FSSP of Russia dated April 4, 2014 N 0001/7 and the Federal Tax Service of Russia dated April 14 .2014 N MMV-23-8/3@ "On the procedure for interaction between the Federal Tax Service and the Federal Bailiff Service in the execution of executive documents" and the legal position formulated in the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 25, 2013 N 6 "On results of the consideration by the Presidium of the Supreme Arbitration Court of the Russian Federation of certain issues of judicial practice,” came to the conclusion that the decision in the contested part was legal, taking into account the tax authority’s proof that the bank committed an alleged tax offense, with which the district court agreed.

Having examined and assessed the circumstances of the dispute and the evidence presented in the case file, the courts did not find the conditions required by articles , , , of the Civil Code of the Russian Federation for the recovery of damages, since they did not establish that the impossibility of the company receiving the main debt claimed from the bank as losses was due to the actions of the bank to restructure the debtor's loan obligation.

Having assessed the evidence presented in the case materials in accordance with Article 71 of the Arbitration Procedural Code of the Russian Federation, guided by the provisions of Article , , of the Civil Code of the Russian Federation, the provisions of Federal Law dated 02.10.2007 N 229-FZ “On Enforcement Proceedings”, Federal Law dated 26.10. 2002 N 127-FZ “On Insolvency (Bankruptcy)”, in the absence of a set of conditions for imposing civil liability on the defendants in the form of compensation for damage, as well as evidence of the applicant’s loss of the opportunity to realize his claims at the expense of the debtor during bankruptcy proceedings, the courts did not see legal grounds for satisfying the claim.

The courts did not establish a violation by the bank of the order of writing off funds from the account of the debtor of the company as provided for in the article of the Civil Code, and the reason for the debtor’s failure to pay to the company part of the awarded debt in the disputed amount was recognized as the debtor’s insolvency.

A different assessment by the applicant of the circumstances of the occurrence of losses and a different interpretation of the rules of law by him are not a reason for the review of judicial acts in the cassation procedure by the Supreme Court of the Russian Federation.

The article of the Civil Code of the Russian Federation determines that if there are insufficient funds in the account to satisfy all the demands presented to the debtor, the funds are written off in the order established by paragraph 2 of the said article of the Code.

By virtue of paragraph 1 of Article 76 of the Tax Code of the Russian Federation, the suspension of transactions on the account does not apply to payments, the order of execution of which, in accordance with the Civil Code of the Russian Federation, precedes the fulfillment of the obligation to pay taxes and fees, as well as to transactions to write off funds to pay taxes (advance payments), fees, insurance premiums, corresponding penalties and fines and their transfer to the budget system of the Russian Federation.

Having assessed the evidence presented, guided by the provisions of Articles 76, 134 of the Tax Code of the Russian Federation, paragraph 2 of Article of the Civil Code of the Russian Federation, Federal Law of 07.08.2001 N 115-FZ "On combating the legalization (laundering) of proceeds from crime and the financing of terrorism" , the courts found that the controversial transfers were not payment of salaries to employees, the bank should have known about the actual purpose of the funds, and therefore came to the conclusion that there was an offense.

Canceling the ruling of the court of first instance, the appellate court, based on an assessment of the evidence presented in the case in accordance with the rules of Chapter 7 of the Arbitration Procedural Code of the Russian Federation, guided by the provisions of articles , , of the Civil Code of the Russian Federation, articles 28, 59, 130, 134 of Federal Law No. 127- Federal Law of October 26, 2002 “On Insolvency (Bankruptcy)”, the position set forth in paragraph 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N “On some issues of compensation for losses by persons included in the bodies of a legal entity”, reasonably recognizing the absence obvious illegality of the actions of Remizov Yu.V. regarding the assignment of the controversial claim of the ServiceOmsk company to the fifth stage of repayment of the claims of current creditors, stated the lack of adequate evidence of violation by Yu.V. Remizov. the order of repayment of current creditor claims.

1. If there are funds on the account, the amount of which is sufficient to satisfy all the requirements presented to the account, these funds are written off from the account in the order in which the client’s orders and other documents for write-off are received (calendar priority), unless otherwise provided by law.

2. If there are insufficient funds in the account to satisfy all demands placed on it, funds are written off in the following order:

first of all, according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life or health, as well as claims for the collection of alimony;

secondly, according to executive documents providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages with persons working or who worked under an employment agreement (contract), for the payment of remuneration to the authors of the results of intellectual activity;

thirdly, according to payment documents providing for the transfer or issuance of funds for settlements of wages with persons working under an employment agreement (contract), instructions from tax authorities to write off and transfer debts for the payment of taxes and fees to the budgets of the budget system of the Russian Federation, and also instructions from the bodies monitoring the payment of insurance premiums to write off and transfer the amounts of insurance contributions to the budgets of state extra-budgetary funds;

fourthly, according to executive documents providing for the satisfaction of other monetary claims;

fifthly according to other payment documents in calendar order.

Debiting funds from the account for claims related to one queue is carried out in the calendar order of receipt of documents.

Comments to Art. 855 Civil Code of the Russian Federation

1. Sequence of payments - the sequence determined by law for debiting funds from bank accounts according to several payment documents, the payment deadline for which has already arrived. Article 855 of the Civil Code establishes two rules for determining the priority of payments from accounts belonging to both clients and credit institutions.

The first refers to those cases when the account balance allows you to fully settle all claims made against the account. In this situation, the payment documents presented to the account must be paid in the order of the calendar order of payments, i.e. in the order in which they are received by the payer’s bank (payment is due). Exceptions to this rule may be provided by law, which does not yet exist.

2. The second rule will change if there are insufficient funds in the payer’s account to satisfy all the requirements presented to him. For this case, the article establishes six payment priority groups. The first, second and fifth stages include certain requirements, the validity of which is confirmed by the relevant executive document (Article 339 of the Civil Code). Similar claims that are not based on a writ of execution are subject to payment in sixth place.

3. Documents not paid on time due to lack of funds in the account are placed by the bank in a file cabinet in off-balance sheet account No. 9929 “Settlement documents not paid on time” (card file No. 2). In the event of a change in the legislation on the priority of payments, documents located in card file No. 2 and not paid on the date of entry into force of the relevant law must in the future be paid only taking into account the new priority of payments, and card file No. 2 must be properly revised.

4. Payments assigned to a specific group must be made after full repayment of all previous groups. In accordance with the letter of the Central Bank of the Russian Federation dated 01.03.96 N 245, debiting funds from the account for claims relating to one queue is carried out in the calendar order of receipt of documents or the occurrence of payment deadlines. This regulatory act does not determine the sequence in which payment documents assigned to one queue must be paid if, by law, they must be submitted to the bank at the same time (wages, payments to the Pension Fund of the Russian Federation, income tax, payments to the Federal Social Insurance Fund of the Russian Federation and the State Employment Fund of the Russian Federation) . This problem has been partially solved by clause 31 of the State Tax Service Instruction dated June 29, 1995 No. 35 “On the application of the Law of the Russian Federation “On Personal Income Tax” and clause 50 of the USSR State Bank Instruction dated November 26, 1984 No. 27 “On the cash execution of the state budget of the USSR.” These regulations establish the following: If there are not enough funds in the employers' account necessary to pay wages in full and transfer the withheld income tax to the budget, then the tax is transferred to the budget in an amount proportional to the amount of funds paid to individuals for wages. payment orders for the transfer of withheld income tax in the column "Purpose of payment" it is indicated that taxes are transferred in amounts proportional to the balance of funds in the account. Payment orders for the transfer of social insurance contributions are issued by payer organizations in full. These orders are executed by banks after full satisfaction of the requirements for wages and transfer of taxes withheld from wages.

5. In the second and third places, settlement documents on the issuance or transfer of funds for wages are subject to payment. The list of payments included in the concept of “wages” should be determined on the basis of Instruction of the State Statistics Committee of the Russian Federation dated July 10, 1995 N 89 “On the composition of the wage fund and social payments.”

6. In practice, the question often arises of which document should be placed in file cabinet No. 2 if the client’s account does not have the funds necessary to issue funds for wages. In a letter dated November 19, 1996 No. 17-2-11/978, the Department of Methodology and Organization of Settlements of the Central Bank of the Russian Federation explained that in this case, a client’s application for the issuance of funds indicating the terms for which wages are paid can be placed in file cabinet No. 2.

7. Rule paragraph 2 of Art. 855 of the Civil Code is used to determine the priority of payments for the debts of the account owner. Therefore, it should not be used in cases where the employer’s account is used to pay the debts of its employee. The transfer of these payments can be entrusted to the organization by legislation (alimony under writs of execution, income tax, payments to the Pension Fund) or by order of the employee (voluntary alimony, payments for goods purchased on credit, etc.). The question arises in what order the corresponding settlement documents should be paid. If these deductions from the employee’s salary had not been made, he would have received the amounts due to him in the third place and would have had the opportunity to pay his debts on his own. Therefore, it would be illogical to make such payments in the sixth place. Consequently, the amounts of deductions made by the employer from the employee’s salary must be transferred to the same queue as funds for wages, i.e. to the third. The only exceptions are transactions involving the transfer of alimony amounts on the basis of writs of execution - the first stage.

8. In practice, there are many cases when tax inspectorates make demands on taxpayers and their banks to transfer taxes not in the fourth place, but in the first place. They base their claims on the norm of the joint letter of the Ministry of Finance of the Russian Federation (N 76), the State Tax Service of the Russian Federation (N VG-6-09/597) and the Central Bank of the Russian Federation (N 318) dated 08.22.96. Meanwhile, this letter contradicts paragraph 2 of Art. 855 of the Civil Code and therefore is not subject to application (see Resolutions of the State Duma of October 11, 1996 N 682-II GD and N 683-II GD // RG. 10.22.96).

9. Practitioners often experience quite serious difficulties when determining the order of debiting from the account the amounts of penalties to be paid into the budget and extra-budgetary funds. These sanctions can be considered as a “payment” or “deduction” to the budget or to the corresponding extra-budgetary fund, which is discussed in paragraph. third and fourth paragraph 2 of Art. 855 GK. Therefore, these amounts must be transferred to the same queue to which the urgent payment or arrears are to be transferred (i.e., respectively, to the third or fourth, and not to the sixth priority).

10. The order of payments established by Art. 855 of the Civil Code, applies only to non-cash payments, incl. when foreclosure is applied to the debtor's non-cash funds. When foreclosure is applied to other property of the debtor, the order established by Art. Art. 420 - 423 Civil Procedure Code. If a legal entity is declared bankrupt, payments from its account are made in the order provided for in Art. 64 Civil Code.

11. If the payer has several accounts in the same bank, the order of payments established by Art. 855 of the Civil Code, applied to each account separately.

Full text of Art. 855 of the Civil Code of the Russian Federation with comments. New current edition with additions for 2019. Legal advice on Article 855 of the Civil Code of the Russian Federation.

Article 31 of the Federal Law of December 23, 2003 N 186-FZ “On the Federal Budget for 2004” establishes that if there are insufficient funds in the taxpayer’s account to satisfy all the requirements presented to him, the funds are written off according to settlement documents providing for payments to budgets of all levels budget system of the Russian Federation and the budgets of state extra-budgetary funds, as well as the transfer or issuance of funds for settlements of wages with persons working under an employment contract, are carried out in the calendar order of receipt of the specified documents after the transfer of payments made in accordance with this article in the first and secondarily.- Note from the database manufacturer.__________________________________________________________________________
1. If there are funds on the account, the amount of which is sufficient to satisfy all the requirements presented to the account, these funds are written off from the account in the order in which the client’s orders and other documents for write-off are received (calendar priority), unless otherwise provided by law.

2. If there are insufficient funds in the account to satisfy all the requirements presented to it, funds are written off in the following order: first of all, according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life and health, as well as claims for the collection of alimony; secondly, according to executive documents providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages with persons working or who worked under an employment agreement (contract), for the payment of remuneration to the authors of the results of intellectual activity; thirdly, according to payment documents providing for the transfer or issuance of funds for settlements of wages with persons working under an employment agreement (contract), instructions from tax authorities to write off and transfer debts for the payment of taxes and fees to the budgets of the budget system of the Russian Federation, and also on instructions from the bodies monitoring the payment of insurance premiums to write off and transfer the amounts of insurance contributions to the budgets of state extra-budgetary funds; fourthly, according to executive documents providing for the satisfaction of other monetary claims; fifthly, according to other payment documents in calendar order. Write-off of funds from the account for requirements relating to one queue, it is carried out in the calendar order of receipt of documents. (Clause as amended, entered into force on December 14, 2013 by Federal Law of December 2, 2013 N 345-FZ.

Commentary on Article 855 of the Civil Code of the Russian Federation

1. Paragraph 1 of the commented article establishes that in the general case (if there are funds on the account, the amount of which is sufficient to satisfy all the requirements presented to the account), settlement documents are accepted by the bank for execution in the order of their receipt from the client, that is, in the calendar sequence.

2. The order of debiting money from a client’s bank account if there are insufficient funds in the account is discussed in paragraph 2 of the commented article. To satisfy all requirements, money is written off in the following order:
- first of all - according to writs of execution on compensation for harm caused to life and health, as well as on the collection of alimony;
- secondly - according to executive documents on the payment of severance pay and remuneration of employees, as well as on the payment of remuneration to the authors of the results of intellectual activity;
- in the third place - according to payment documents on remuneration of employees, on instructions from tax authorities and extra-budgetary funds to write off debt;
- fourthly - according to executive documents providing for the satisfaction of other monetary claims;
- fifthly - according to other payment documents.

In this case, funds are debited from the account for claims related to one queue, in accordance with the calendar order in which documents are received.

3. Applicable law:
- Federal Law dated 02.12.90 N 395-1 “On banks and banking activities”.

4. Judicial practice:
- Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated April 19, 1999 N 5;
- Resolution of the Constitutional Court of the Russian Federation dated December 23, 1997 N 21-P;
- Resolution of the Constitutional Court of the Russian Federation dated November 17, 1997 N 17-P;
- determination of the Constitutional Court of the Russian Federation dated May 29, 2012 N 948-O;
- Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 22, 2006 N 25;
- Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 22, 2006 N 23;
- Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated December 15, 2004 N 29;
- Resolution of the Nineteenth Arbitration Court of Appeal dated August 27, 2012 N 19AP-3104/12;
- Resolution of the Nineteenth Arbitration Court of Appeal dated 06/04/2012 N 19AP-1914/12;
- Resolution of the Nineteenth Arbitration Court of Appeal dated November 15, 2011 N 19AP-5550/11;
- Resolution of the Third Arbitration Court of Appeal dated 09.08.2011 N 03AP-1982/11;
- Resolution of the Sixteenth Arbitration Court of Appeal dated 01.03.2011 N 16AP-1357/2010;
- resolution of the Federal Antimonopoly Service of the Ural District dated April 25, 2011 N F09-1363/11 in case N A34-3969/2010.

In the event of a lack of funds in the client account, as well as when operations are suspended, a sequence (sequence) of debiting funds arises. Let's take a closer look at the features of these parameters.

What is the order of debiting funds?

Based on the law, primarily on clause 1 of Article 855 of the Civil Code of the Russian Federation, if finances are present in an amount sufficient to fully pay for the documents provided, the order of payments from the current account is not relevant. It is important to understand that in any incoming banking document, field 21 (digital priority indicator) should not be empty and should be filled out in any situation.

If there is a lack of finances to implement payments for which there are orders for the transfer of funds and payment, a legally established priority arises. But if payment documents arrive at the bank at once, priority is given to the transfer of finances from the account. In this case, the type of document does not matter.

Based on clause 2 of Article 855 of the Civil Code, the calendar date of the order in which documents are received is determinative of the sequence.

The order of payments, the order of their implementation

According to Article 855 of the Civil Code of the Russian Federation, there are two priorities for writing off funds from an account, which have their own implementation rules:

• The calendar order of payments in the bank is relevant if there is a sufficient amount of money in the client account that can cover the existing expenses for outgoing payments made on the account (client payments, bank commission);
• Legislatively fixed sequence - a certain sequence of transfers is used in the event of a lack of finance to process received payments that satisfy the requirements for maintaining an account.

Regardless of the sequence of payments, field 21 must be filled in.

Legislatively established order of payments

As discussed earlier, if the client lacks finances, the order in which funds are written off from the client’s account is established by law. Let's consider each of the points in detail.

1. Queue No. 1. Given for the distribution of financial resources according to enforcement requirements for the issuance or transfer of finances for compensation of damage caused to health or life, claiming alimony;

For example, if there is insufficient funds in the client’s account, enforcement conditions obtained on the basis of a court decision must be processed in a priority manner.

1. Queue No. 2. Relevant for transfers according to executive documentation for the issuance or transfer of finances for calculations of remuneration of persons collaborating on the basis of an employment agreement, severance pay, remuneration for intellectual work;
2. Queue No. 3. Provided for payments for the transfer or issuance of financial resources to employees collaborating on a contract basis, payment of budget taxes and fees, tax debts, write-off of insurance premiums;

In practice, difficulties arise with the types of payments discussed above. In case of disagreement, it is recommended to be guided by the provisions of the Supreme Court. Thus, the sequence of tax transfers to the budget depends on the order in which they are collected: compulsory (based on the decision of the tax authorities) is assigned the third priority, voluntary (based on payments drawn up by the taxpayer) - fifth.

1. Queue No. 4. Intended for payment of documents requiring the fulfillment of other financial requirements;
2. Queue No. 5. Necessary for conducting financial transactions using other payment documents, executed in calendar order. But the difference between the last two orders is that the fourth is indicated only in executive documents, and the fifth - in all others.

When documents intended for making a payment, related to one queue, arrive at the bank, their execution occurs strictly in calendar sequence from the moment the receipt begins.

If the client’s account does not have enough funds to process received payments, he is given a limited opportunity to regulate the payment of orders received within one day that are in the same queue.

Field 21 (order of payment) in the order to make payment from the account must be filled in, despite:

• The presence of funds in the client account required to make all payments;
• Carrying out transactions of the fifth stage;
• Making a payment when there is a shortage of finances.

Important! Since 2013, 345-FZ, amendments have been made to Article 855 of the Civil Code of the Russian Federation, according to which the queue of payments has been reduced from 6 to 5.

Account seizure: order of debiting funds

In order to ensure enforcement proceedings, bailiffs have the power to seize a client account. A forced situation prohibits the account owner from disposing of property until obligations are fully fulfilled; he will not be able to independently pay priority bills. In this case, the order of debiting funds is as follows:

1. Payroll for employees. To implement it, the formation of a labor dispute commission will be required. In this case, the payment document is assigned the second priority;
2. Payment of taxes. Not possible as a priority in the event of a temporary suspension of account transactions. Implemented only at the initiative of tax officials. In this case, the document is assigned the third priority.

Important! Suspension of transactions on an account above priority 3 implies the impossibility of making payments only for the fourth and fifth priority.

Features of writing off funds depending on the situation

Insufficient funds for payment and making payments on the current account is a fairly common situation. It may have several reasons:

• Temporary lack of funds in the client's account - in this situation, the calendar order and the sequence number of receipt of documents for payment will determine the sequence of writing off funds;
• Suspension of transactions carried out on the debtor's accounts by tax authorities is associated with late payment of taxes and fees to the budget, as well as other sanctions. The decision regarding the suspension of operations contains information about the reason and the amount of the total debt, within which the account holder will be limited in the use of funds in the account. This limitation reduces the amount of financial resources available for spending by the debtor, which ultimately causes the total amount of money to be insufficient.

The restrictions on client accounts have the following features:

1. Valid only within the amount of the set limit;
2. Has no relation to budget payments.

Conclusion

In the event of a shortage of funds in the client account at the time they are written off, as well as in situations of seizure by tax authorities, the order of payment becomes important. The article discusses options for the order of payments in the event of various situations.

It is a sequence of withdrawal of finances for several documents whose maturity date has arrived. The norm provides two rules for its determination. Let us next consider Article 855 of the Civil Code of the Russian Federation in the new edition.

General rules

If there is an amount on the account sufficient to pay off all the claims presented, withdrawals are made in the order in which administrative and other documents are received. This order of debiting funds from the account is called calendar. This rule applies unless otherwise provided by law. If the amount is insufficient, another deadline for fulfillment of obligations is established.

Non-calendar sequence

If the amount on the account is insufficient, debt repayment is carried out first of all according to the enforcement documentation, which provides for transfer/issuance to satisfy claims for compensation for harm caused to health/life, as well as for the collection of alimony. After this, severance pay and salaries are paid to persons working or working under a contract, and remuneration to the authors of intellectual work products. In the third place, write-off is carried out according to settlement documents providing for the issuance/transfer of wages to persons involved in the enterprise in accordance with the contract, instructions from control authorities to pay off debts to the budget. The latter, in particular, includes overdue taxes and fees, as well as insurance premiums. In the fourth place, amounts are written off to satisfy other requirements. After this, debts are repaid as documents are received.

Explanations

The rules formulated in the norm apply both to the current account for an LLC (credit institution) and to its clients. The first provision applies in cases where the amount on the account is sufficient to satisfy all the claims presented. In this situation, repayment is carried out in the order in which the documents were received, if the deadline for fulfilling the obligations has arrived (with an acceptance form or if there is an indication of the date in the paper itself). Exceptions to this rule may be provided for by law.

Second rule

It applies to cases where the amount to satisfy all claims is insufficient. For correct application of the sequence established in Art. 855 of the Civil Code of the Russian Federation, it is necessary to take into account judicial practice and other norms. The first and second groups of requirements are determined by paragraphs 2 and 3 of paragraph two. Paragraph 4 By the resolution of the Constitutional Court it was found to be inconsistent with constitutional provisions. According to Part 3 of Art. 79 FKZ No. 1, norms that contradict the Basic Law lose force. It must be remembered that when adopting the resolution, the Constitutional Court was guided by the need to repay wage arrears and to the budget at the same time. Since the corresponding changes have not been made to the Civil Code, the absence of the third group of deductions is made up for every year by the federal law on the state budget.

Nuances of the norm

A current account for an LLC acts as a fund in which capital is concentrated and intended to be spent on various needs. These include wages, mandatory contributions to the budget, and insurance premiums. In accordance with Art. 855 of the Civil Code of the Russian Federation, withdrawal of these amounts is carried out after repayment of the debts specified in paragraph. 1 and 2. It follows from this rule that non-tax and tax deductions, as well as wages, are made in the order in which the relevant documentation is received. Contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund are considered contributions to the budget, in accordance with Articles 144 and 10 of the Budget Code.

Controversial point

It concerns the presence of the fourth stage in Art. 855. Lawyers often disagree about its existence. The lack of a unified position on this issue entails, in turn, contradictions in determining the number of groups in the sequence. In one case there are 6 of them, in the other - 5. The fourth group, provided for by norm 855 of the Civil Code of the Russian Federation, is preserved in a somewhat truncated form. Here you should refer to Art. 5 Federal Law No. 308. According to the norm, contributions to the budget and extra-budgetary state funds are classified in the third group. However, the provisions of paragraph. 5 clause 2 of Article 855 of the Civil Code of the Russian Federation under consideration allows us to conclude that as a result of the “subtraction” indicated above, a category remains that is not included in the structure of the sequence. She is They move to the 4th group. Stages 5 and 6 are defined in paragraph 2 without additions or adjustments.

Salary

It is assigned to the second group in the sequence established by Article 855 of the Civil Code of the Russian Federation. When determining the semantic content of the concept of remuneration, it is necessary to use different legal sources. These, in addition to the Labor Code, include the Tax Code, as well as court decisions. Meanwhile, the sources cited contain different lists of payments. In addition, these documents, as a rule, are narrowly applied in nature and are used to resolve specific issues (payroll calculation, unified social tax, and so on). It is also worth saying that these sources contain open lists of categories. Employers, in turn, have the right to establish a payment system at their enterprises at their own discretion. As for the use of the term “wages” in paragraph 3 of clause 2 of Article 855 of the Civil Code of the Russian Federation, the legislator provided for the formation of a preferential group for contributions made by the employer to the employee for the latter’s activities under the contract (agreement). This instruction allows you to exclude other amounts not related to employment relationships.

Contributions to the budget

They are not limited to non-tax and tax amounts, contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund. These deductions include all payments sent to the budget account. They are determined by the column "Recipient's account" in the order document. Budget allocations may include, for example, rent to be transferred to an account opened in the treasury register. In practice, however, some problems arise when determining the composition of budget allocations. First of all, difficulties arise when establishing the sequence of writing off the collection amount according to the order of the bailiff. They are determined by the following circumstances. The Law “On Enforcement Proceedings” does not contain a detailed mechanism for collecting and deducting fees. However, it is known that it is subject to transfer to the federal budget. But first it must be credited to the FSSP deposit account along with other funds to repay the debt. The total amount is distributed according to the rules established by Article 110 of the above Law. In this case, the collection is transferred to the federal budget in the third place. It follows from this that in practice a situation is likely where the amount collected from the debtor will actually be used to satisfy the creditor’s claims. This, in turn, indicates that the bailiff’s resolution will, apparently, order the banking organization to transfer the fee, not to the budget, but to the FSSP account, which is opened in a regular financial structure. Accordingly, it appears that this deduction relates to the fifth group in the sequence. The bank should not make any corrections to the documentation provided by the bailiff. In this case, it is enough to make the payment in the order prescribed by law.

Tax amounts

In practice, there are differences in determining the sequence of debt removal according to the requirements of the Federal Tax Service, depending on the procedure chosen by the inspectorate for executing the decision. In cases where it is implemented by sending an order from the tax structure to the bank, the amounts from the payer’s account are written off directly to the budget of the Russian Federation. These operations belong to the third group in the sequence. If the decision is executed with the involvement of a bailiff, the amounts are debited to the FSSP account and then transferred to the budget. In this case, there is a problem with identifying the group in the withdrawal sequence. In accordance with the informal approach, it is taken into account that the amount written off to the FSSP account is ultimately subject to credit to the budget. From this we can draw the following conclusion. Collected payments act as deductions to the budget, regardless of the fact that they are transferred to it indirectly. For the correct application of the norm, it is necessary to use a formal sign - the type of account to which the funds are to be written off. The FSSP account is not included in the structure of funds on which the amounts of the budget system are taken into account. In this regard, the collection of fines and arrears is carried out in fifth place.

Practical application of the provisions

The formal approach discussed above allows us to overcome certain difficulties. For example, the bailiff in the resolution indicated not only the arrears to the budget by decision of the tax inspectorate, but also fines and enforcement fees. The document thus contains amounts relating to different groups in the sequence. Let’s say a measure was applied to the debtor’s account to block transactions. This event, in accordance with Art. 76, part 1 of the Tax Code, does not create obstacles to the transfer of funds to the budget. In this regard, any instructions from the tax inspectorate or the owner of the account to send the appropriate amounts are executed without taking into account this measure. The same deductions, but collected by order of the bailiff, must first be credited to the FSSP account. Accordingly, in this case they cannot be classified as budget allocations. If we are guided by the formal principle, then both payments belong to the fifth group.

It follows from this that a measure that involves blocking operations will “freeze” them too. With an informal approach, fines and arrears are written off from the account regardless of the established restrictions. In this case, the performance fee will be delayed.