Status 14 in the payment order. How to correctly indicate the payer status for a payment order

Financial and bank documents require special precision in design. Error when filling out payer status in payment order will lead to temporary blocking of payment until the status is clarified. An incorrectly specified code will result in a fine. tax audit. How to properly draw up this document is further in our article.

Payment order form

The document is used by the payer for bank transfer of money for:

goods, services – received and prepaid;
for other payments - payment of fines, penalties, taxes.

Transfers can be made within one bank or to the accounts of others banking institutions. The bank accepts the payment order, payment is carried out if there is money in the current account. If there are not enough of them, the operator makes the payment partially with a note about this on the payment order. If there are no funds in the account, the payment order is returned to the payer.

Features of filling out a payment order in form 0401060:

the individual payer must enter into the document not only the status and amount to be paid, but also all fields must be filled in;
if the individual entrepreneur should not fill out this field, for example, checkpoint, the number zero is entered;
the status must be indicated with a two-digit number;
the purpose of the payment is indicated;
the order of payment and the type of operation are recorded (01);
The amount to be paid is indicated in numbers and in words. Capitalized letters, the words “ruble”, “kopek” and their inflections are not abbreviated.

The bank accepts the document if it has the signature and seal of the individual payer.

Filling rules

The payment order of the individual entrepreneur is filled out strictly according to the rules. An error in it leads to payment of the wrong bills, and in this case it is state budgets. As a result, the payment order acquires the status of clarification. Previously, banks did not accept documents with an impersonal status. Tax service determines the status, after which payment is made. Participation in this by the individual payer, providing them with additional papers is not required. At the same time, in bank card entrepreneur (IP) is entered and the status is secured.

The most common way non-cash payments in the territory Russian Federation are payment orders. The procedure and algorithm for filling out these documents are formalized and described in detail by regulatory authorities. However, it should be noted that when generating a payment order for payment to the budget, the person filling out the document form must indicate identifying information. Taking into account the peculiarities of the legal status of an entrepreneur, the pressing question is which payer status to choose for an individual entrepreneur: 08 or 24.

Payment

By virtue of the direct instructions of the Civil Code of the Russian Federation, a payment order is one of the methods of non-cash payments. The use of this form may be used by:

legal entities;
individual entrepreneurs;
citizens;
elements of the budget system of the Russian Federation.

Each entity using the above payment method must complete an official payment order form approved by Central Bank of the Russian Federation in Regulations dated June 19, 2012 N 383-P.

In addition to using the document form, when generating a payment, you should be guided by the algorithm and rules for filling it out. It is also necessary to take into account some features inherent in the procedure for creating a form for transferring money to budget system Russian Federation.

For example, clause 4 of Appendix No. 1 to Regulations dated June 19, 2012 N 383-P stipulates that for individual entrepreneurs, the payer status in the payment order must be indicated only when transferring money to the budget. This information is reflected in column 101 of the document.

As noted by the Ministry of Finance of the Russian Federation in Appendix No. 5 to its Order No. 107n dated November 12, 2013, filling out the above section of the payment order is mandatory for transfers in favor of the Russian budget system.

Tax status of individual entrepreneurs in the payment order

A comprehensive list of payer codes to be reflected in the payment order is given in Appendix No. 5 to Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n.

It is important to remember that it is prohibited:

replace the value provided by the ministry with another;
indicate the indicator “0” in column 101 of the payment order.

In order to determine the status for an individual entrepreneur in a payment order, the person generating it should study all 26 codes developed by the Ministry of Finance of the Russian Federation in the above-mentioned Order.

An individual entrepreneur making payments to the budget can indicate the value “08” in column 101 “payments”. This code is used by entrepreneurs, enterprises, notaries, lawyers and heads of peasant farms.

It is important to remember that, due to the provisions of the Civil Code of the Russian Federation, entrepreneurs are equal in status to legal entities. Accordingly, individual entrepreneurs making contributions to the budget cannot indicate the status “24” in field 101 of the payment order. This value is used only by private individuals who are not registered with tax office as entrepreneurs.

Based on everything previously said, it can be argued that entrepreneurs should not indicate their status in the form of the value “24” in payment orders generated for payment to the budget system.

To pay contributions to the Social Insurance Fund and for the purpose of making contributions to the Pension Fund, the payer status of an individual entrepreneur is indicated as code “08”.

In addition to the specified code, entrepreneurs can reflect the following indicators in column 101 of the payment:

“09” - when paying taxes;
“14” - only in the case when the individual entrepreneur pays income to citizens;
“17” - for entrepreneurs participating in foreign economic activity;
“18” - if customs duties are paid and the corresponding person is not the declarant.

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 processing the payment, for example, in the account number Federal Treasury or details of the recipient’s bank, then his payment will not be credited to the required 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 (

Payer status is a very important field when preparing a payment document. Correct application of the code to be entered in the appropriate field is important to prevent problems with taxes and other payments made to the state treasury.

If incorrect information is entered in the field, the payment will be accepted, however, in some cases it will not be credited correctly. Sometimes such inaccuracies are quite expensive, especially if we're talking about About company. The document, completed in accordance with the requirements, is reliable evidence that the payment has been made.

Field “101” - how to fill it out correctly

Recent updates to the rules for filling out payment documents have significantly simplified the procedure for identifying payments, which has significantly speeded up their enrollment and reduced the likelihood of conflicts and problems. For example, there is clear rules for account holders who are bank clients, they indicate payer status "13".

Status "08" should be indicated when paying for insurance; individual entrepreneurs working without the use of hired force must use status "24" as an individual.

The payer's status in the payment order is indicated using a special two-digit code, ranging from 01 to 26. The payer's status indicator is a separate piece of information, independent of other details. It is an identifier of a person or organization that contributes funds to the budget to pay taxes and fees or other bills.

Orders containing data for field 101 must be checked for correct use of fields 102-110. Codes, information entered here, indicates the budget status in the payment order, that is, the funds are sent to the state treasury.

Payer status– this is the state of the person making the deduction of funds ( settlement documents) to pay taxes or other payments in financial structure Russian Federation. This indicator determines the payer’s position in legal system. Its value must correspond to one of 26 codes approved by the Ministry of Finance.

The list of possible payer states provides for determining the status for any person, organization, individual entrepreneur making payments to the state treasury.

In addition to the above codes "08" And "24", meaning individual entrepreneur and individual, the table shows other statuses that allow you to accurately identify legal status payer.

For tax, customs authorities, credit institutions There are separate codes; individuals and legal entities are also identified in accordance with the activities they carry out. When filling out a payment order for a payment of a certain type, indicate the code and indicator of the taxpayer status provided for this type of payment.

An example of the correct approach to filling out a document

For example, mandatory pension and health insurance must be completed without errors. It is necessary not only to calculate the amount of insurance premiums, but also to correctly fill out the order, make necessary information, correctly determine the payer status.

In the form for payment compulsory insurance field 101 is very important. The status of the person making the payment must be indicated in full compliance with the standards developed by the Ministry of Finance (Order No. 107n, Appendix 5).

Index status "08"(indicates a legal entity) when paying insurance premiums indicate:

a notary who works privately;
a lawyer who has his own office;
farm owner.

Code 15 indicate:

financial institution providing lending or its branch;
organization of state postal services;
payment agent.

The payment order is drawn up on total amount received from individuals payments.

Payer status “20” use:

credit institution or its branch (branch);
payment agent;

The order for the payment of the contribution is drawn up for each payment by individuals separately.

Individuals directly enter code 24, indicating the payer who contributes money for insurance.

How to make a payment through Sberbank Online

To correctly pay for services when using online payment systems, you should understand the basic rules for filling out payment orders.

Users often wonder what payer status is in Sberbank Online. With intuitive simplicity payment system SB The most difficult thing for the person making the payment is to decide which status to assign to himself.

At the top right of the payment slip there is a small field for two numbers that determine the payer’s status. On the left are the payment date and amount. The following are:

information about the payer;
TIN – an identification number taxpayer, for individuals appeared in 1999 (it differs from the numbers of organizations and private entrepreneurs in the number of digits - the number of an individual, an ordinary taxpayer, consists of 12 characters, legal entities are assigned ten-digit numbers);
Account number;
KPP – this identifier is received only by organizations Individual entrepreneurs and individuals do not contribute anything to this column(deciphering the code - code for the reason for registration with a tax authority);
bank, from which side payment in progress, BIC, account;
the bank where the payment goes, its BIC, account;
information about the organization receiving the payment: tax identification number, checkpoint, for what period the payment is made, why the payment is made;
number of the payment document, date of its execution, type.

This is a list of data that is necessary to fill out the payment slip, which is issued for payment through the branch. All payee details should be collected in advance; this is usually not a problem. The organization to which the money is intended provides this data upon request - it can be obtained at email or on the phone.

You also need to have your information at hand - the account number from which the funds will be debited, INN, payer code.

The payer code is determined from the table. If the payment is made in the Sberbank Online system, then the bank details, account number, etc. are already in the system; some details can be selected from lists and drop-down menus. If money is transferred from an account opened with Sberbank, the payer status will be determined automatically.

Sometimes Sberbank Online users, not knowing their status, indicate in the appropriate field code 08, however, this designation is intended for payments from individual entrepreneurs, legal entity . This may include taxes, payment compulsory insurance, other payments. In this case, it is suitable for an individual code 24. This code is provided for individuals who pay taxes, pay insurance, or make other payments to the state budget.

However, when making deductions through the specified system, payments go through correctly even if the code is incorrectly specified.

In the new year 2017, when transferring insurance premiums, many policyholders had a question - what payer status should be indicated in field 101 of the payment order? Until recently tax authorities They didn’t give any explanations about this, but now there is a precise answer to the question about the status, which we will talk about in our material.

Filling out field 101

In 2017, the form of payment order for transfer Money from the current account remained the same (Appendix No. 3 to the Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383P). The Rules for filling out payment slips, approved by Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n, also continue to apply.

In the payment order, each field to be filled out has its own number. Field 101 is intended to indicate the payer status. Status is a special code corresponding to the type of payment and payer. Field 101 must be filled in only when transferring tax, insurance and other mandatory payments, and when making settlements with ordinary counterparties, this field remains blank.

Until 2017, listing insurance premiums in off-budget funds, policyholders entered code 08 in field 101, which designated the payer of contributions - a legal entity, individual entrepreneur, private notaries and lawyers, the head of a peasant farm. This and other status codes were approved by order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n.

Payer status since 2017

As for insurance premiums for “injuries” transferred to the Social Insurance Fund, the previous value of the payer status should be indicated here - 08, since this type of contribution remained under the jurisdiction of the Social Insurance Fund and did not come under the control of the tax authorities.

Payment order for the transfer of insurance premiums

In addition to the changed status of the insurance premium payer (field 101), when filling out the payment form, you need to pay attention to the following points:

Insurance premiums must be transferred to the Federal Tax Service from 01/01/2017, so in the “Recipient” field we indicate the Federal Tax Service and the corresponding tax office, which is the administrator of insurance premiums;
We indicate the corresponding INN and KPP of the tax office - the recipient of the payment;
BCC from 01/01/2017 are indicated depending on the period for which insurance premiums are paid. KBK for insurance premiums for periods earlier than 01/01/2017 differ from KBK for contributions for periods starting from 01/01/2017. New codes have also been introduced for policyholders transferring pension contributions according to additional tariffs, now BSCs for them are selected depending on the availability of the results of a special assessment of working conditions.
In terms of contributions for “injuries,” the BCC and other details have not changed since 2016.