We will tell you what the order of payment can be in payment order in 2017.
At its core, the order of payment represents the sequence in which the bank will execute the stated payments if there is not enough money in the organization's account for everything. If there is enough money in the account, payments go through in the order in which you provided them.
However, order of payment in the payment order in 2017 must always be marked. If field 21 is not filled in, the bank will most likely wrap up the payment, and you will have to redo it.
What is the order of payment in payment orders 2017
No changes were made to the order of payments in the payment order in 2017. Therefore, the order of payment will remain the same. It is defined in paragraph 2 of Article 855 of the Civil Code of the Russian Federation. There are five queues in total, and if there is a shortage Money the bank executes payments in the following order. Download
The first order of payments in the payment order
For example, you have an employee who evades child support by court order. After his ex-wife turned to the bailiffs, you were presented with a writ of execution. In this case, when transferring the alimony withheld from the salary of such an employee to the account of the ex-wife, you must indicate the number “1” in field 21 of the payment order. And do not forget to reflect the details of the writ of execution in accordance with which you are acting in the purpose of payment.
Second line of payments
In the second place, payments are made under executive documents that provide for wages and severance pay to current and former employees, as well as the payment of remuneration to the authors of the results of intellectual activity.
Thus, the number "2" can be in field 21 if, for example, you transfer a salary to an employee on a writ of execution. That is, when there is a wage arrears and the court ruled not in your favor.
Note that if you repay the salary arrears of your own free will (in the absence of a court history and executive documents), then the order of payment in the 2017 payment order will be different. In this case, the number "3" is entered in field 21.
For our subscribers, all payments go through the first time. After all, they use ready-made samples of payment orders posted in the electronic journal. Get access to payments and you - (or, then the subscription will begin two hours after payment).
The third order of payment in the payment order in 2017
AT third turn payments for the payment of wages to employees working under employment contracts are executed, as well as instructions tax authorities and funds to write off debts on payment of taxes, fees and insurance premiums.
Note that in the corresponding field:
- the number "3" is indicated in the payment documents of tax authorities or employees of funds for the forced collection of debts;
- the figure "5" should stand for the payment of current taxes and fees, as well as for the voluntary repayment of debt.
Fourth order of payment
AT fourth turn payments are made under executive documents that satisfy other monetary requirements.
Fifth order of payment
AT fifth turn all other payment documents are executed in the order of the calendar queue.
But what if there are two payments from the same queue, and there is only enough money for one. Then the payment document that arrived earlier is posted. That is, the bank is guided in this case by the calendar queue.
A sample of filling in the "priority of payment" field in a payment order in 2017
Examples of filling out payment orders for contributions in the article "Payment order for insurance premiums in 2017: sample".
With the entry into force of the latest amendments to paragraph 2 of Art. 855 of the Civil Code of the Russian Federation, the order of payments has changed since December 14, 2013. The new edition of this legal norm came as a surprise to many lawyers. Despite the fact that the explanatory note to the draft law (which introduced the amendments) stated that it took into account the conclusions of the Decree of the Constitutional Court of Russia dated December 23, 1997 No. the meaning of the operative part of the said Resolution of the Constitutional Court of the Russian Federation.
We do not aim to discuss the compliance of the law adopted by the deputies with the Constitution Russian Federation, namely: the first part of its article 19. This, we hope, will be done by the Constitutional Court of the Russian Federation, for the umpteenth time. Let's take a better practical side of the application of the new rules. Since the law has entered into force, and it must be observed until another regulatory legal act is adopted that cancels or changes it.
Order of payment when transferring own funds
First, it should be said that now there are only 5 queues for debiting funds from the payer's account. Before that, there were one more. However, banks are required to apply this part of the article under consideration of the Civil Code of the Russian Federation only if there is not enough money on the client’s account to fulfill all the requirements and orders presented to this account. In other words, if funds on the payer's account enough to swipe all the documents the order of write-off indicated in them is not taken into account. In this case, funds are debited from the account in the order of calendar receipt of payment documents by the bank. That is, on a first-come, first-served basis.
We recommend that you understand and remember the above in order to draw the attention of bank employees to the correct application of the law if you are returned a payment order with an "incorrect" indication of the queue, but you still have enough money in your account. Learn to defend your innocence, especially if you cannot or do not have time to redo the order.
When paying for goods, works and services
The priority of payment in the payment order for goods, as well as for services rendered or work performed, without a doubt, is always number 5. Even if it is payment under civil law contracts in favor of individuals. There is only one exception to the general rule when it is correct to put the 4th queue. If you lost the case in arbitration court with a supplier or buyer of goods, with a customer or contractor of works, services, the other party to the dispute may offer you to voluntarily return the debt, but will not receive a response.
The counterparty, in order to be sure of receiving money confirmed by the court from you, will most likely present you with a writ of execution. Then, when drawing up an order for the transfer of debt for goods, services or work under an executive document, the fourth stage of payment should be indicated. And do not forget to mention in the "Purpose of payment" details of the document that served as the basis for the transfer of money. Otherwise, the bank will require you to put the number 5 in field 21.
Employment transfers
The sequence of payment of wages and related accruals does not always have the same number. It all depends on different circumstances. It can be first, second or third.
First
The first priority may be indicated, for example, when transferring compensation for compensation for harm caused to the life and health of an employee or former employee. But only on condition that the transfer of money is carried out according to the executive document.
In other words, if an employee was injured in the performance of his job duties and sued the employer for damages, and won the litigation. Without hesitation, he turned to the bailiffs and received a writ of execution, which was presented to the employer. An organization or an individual entrepreneur, having received a writ of execution, decides to pay the employee the compensation due. In this case, you will need to write the number 1.
The first priority is also indicated in the order for the transfer of alimony withheld from the salary of your employee, if you are presented with a writ of execution or other request for their recovery. Voluntary transfer of alimony at the request of the employee is carried out with an indication of queue 5.
Second
There may be a situation when the employer owes wages or severance pay to the employee and does not want to pay them. In this case, the labor court decides soon, and not in favor of the employer. Then, when transferring salary and severance pay arrears under an executive document, 2 should be put in requisite 21.
The same should be done when paying debts on remuneration under executive documents to employees who have concluded civil law contracts with you, as a result of which they became the authors and owners of the results of intellectual activity.
If similar debts are transferred by the employer, or by the GPA party voluntarily, the payment queue should be written 3.
Third
When transferring wages to persons working under an employment contract, in the usual case, the order of debiting 3 should be indicated in the payment order. All other transfers of wages, including accrued social insurance benefits, also belong to the same queue.
That is, if you do not pay your salary in cash, but transfer it to bank cards employees, as expected - at least for every half of the month, then in orders for the total amount, accompanied by a register, and in transfers to a card for a specific employee, you need to put the number 3. The same is true for transfers of temporary disability benefits to employees , pregnancy and childbirth, since these are payments related to labor relations.
Professional accounting for organizations and individual entrepreneurs in Ivanovo . We will save you from the problems and daily worries of maintaining all types of accounting and reporting. LLC NEW tel. 929-553
Order of payments when paying taxes, fees and insurance premiums
If you do not know yet, then we are obliged to tell you that the amounts of accrued taxes, fees and contributions are no longer your funds. This money belongs to the state or local governments, even if it is in your account. They are yours accounts payable. Therefore, their payment cannot be attributed to the transfer of own funds.
Nevertheless, and contrary to the Resolution of the Constitutional Court of the Russian Federation indicated at the beginning of the page, legislators divided such payments into two different groups according to the time the funds were debited from the payer's account.
On payment orders
In the event that a taxpayer or payer of insurance premiums himself issues an order to transfer a tax, fee or insurance premium to the budget system of the Russian Federation, he must always indicate order of payment 5. This conclusion follows from a literal reading of Art. 855 of the Civil Code of the Russian Federation in the current edition. The Ministry of Finance of Russia also agrees with this, having repeatedly expressed its opinion in letters and answers to questions.
Moreover, it does not matter at all whether the subject independently accrued entrepreneurial activity current tax or contribution, or he voluntarily pays the debt on them, or interest. It also does not matter when the debt on taxes and contributions is transferred at the request of the tax authority or by decision of the off-budget fund. You still need to write 5.
In collection orders and payment requests
We hope you understand that collection orders and payment requests to write off debts on taxes, fees and insurance premiums can come to the bank from tax authorities or from extra-budgetary funds. The owner of the bank account does not make them.
That is, when tax office or control pension fund, having sent you a demand for payment of the debt, does not receive information about its execution within the prescribed period, then sends documents to debit funds from the account to your bank. The order of payment in collection orders will be indicated 3.
And this is despite the fact that the same debt to the budget is repaid. Only in the first case, the order for its transfer is made by the debtor himself, and in the second case, the debt is debited from the account according to documents drawn up by state bodies. Why it should be different queues is really not clear. But that's how the law was written.
Everything that is written above regarding taxes and insurance premiums applies in the same way to the payment of fees. That is, when transferring the state fee, the order of payment should also be set to 5. The same applies to the fee for providing an extract from the Unified State Register of Legal Entities or EGRIP, administrative fines and other transfers to the budgets of all levels.
| Payment queue | What documents are written off in this queue |
|---|---|
| First | By executive documents to satisfy claims for compensation for harm caused to life and health, as well as claims for the recovery of alimony. |
| Second | By executive documents, on the payment of severance pay and wages with persons working or worked under an employment contract (contract), on the payment of remuneration to the authors of the results of intellectual activity. |
| Third | By payment documents for payroll settlements with persons working under an employment contract (contract), instructions from the tax authorities to write off and transfer debts on payment of taxes and fees, instructions state off-budget funds to write off and transfer the amounts of insurance premiums. |
| Fourth | By executive documents, not related to the first and second stages. |
| Fifth | For any other payment documents, not related to 1, 2, 3, 4 queues, in the order of calendar priority. Including for payments for the transfer of taxes, fees and insurance premiums, compiled by the taxpayer independently. |
| Documents with the same order of write-off | Write-off of funds from the account for claims relating to one queue is made in the order of the calendar order of receipt of documents. |
| When is the order in which funds are debited from the account | Write-off of funds in the established order is carried out if the funds on the account are insufficient to satisfy all the requirements presented to it (clause 2). If there is enough money in the account, these funds are debited from the account in the order in which the client's instructions and other documents for debiting are received (calendar priority) (clause 1). In this case, the order of payment indicated in the document does not matter, and the bank is obliged to execute the order of the client even when the queue number in the payment is not correct. |
Since December 14, 2013, changes have been made to. Has changed the sequence of debiting money from a bank account.
Article 8551. 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 debited from the account in the order in which the client's orders and other documents for debiting are received (calendar priority), unless otherwise provided by law.
2. If the funds on the account are not enough to satisfy all the claims made against it, the funds are debited in the following order:
first of all, under executive documents providing for the transfer or issuance of funds from an account to satisfy claims for compensation for harm caused to life and health, as well as claims for the recovery of alimony;
secondly, under executive documents providing for the transfer or issuance of funds for settlements on the payment of severance pay and wages with persons working or working under an employment contract (contract), for the payment of remuneration to the authors of the results of intellectual activity;
thirdly, under payment documents providing for the transfer or issuance of funds for payroll settlements with persons working under an employment agreement (contract), instructions from tax authorities to write off and transfer debts for paying taxes and fees to the budgets of the budget system of the Russian Federation, and also instructions of the bodies controlling the payment of insurance premiums to write off and transfer the amounts of insurance premiums to the budgets of state non-budgetary funds;
in fourth turn on executive documents providing for the satisfaction of other monetary claims;
in the fifth place for other payment documents in the order of calendar priority.
Write-off of funds from the account for claims relating to one queue is made in the order of the calendar order of receipt of documents.
The first and second lines are executive documents(compared to the existing norms, the content of the purpose of writing off funds has not undergone fundamental changes).
The third stage is the write-off of funds for wages, collection orders of tax authorities and the authorities of the Pension Fund of the Russian Federation and the FSS of Russia for the payment of taxes and insurance premiums, respectively.
In this case, we mean the forced repayment of debts on the payment of mandatory payments.
The fourth stage is other executive documents.
Fifth priority - other voluntary payments, including payment orders for the payment of taxes, fees, insurance premiums, penalties and fines for transfer to the budget of the Russian Federation (early tax payments were processed with the third priority).
Therefore, from January 01, 2014, banks do not accept for execution payment orders issued with the wrong order.
A taxpayer who learns that due to an error made in the payment order, the tax is not reflected in the personal account, must take certain actions. Read the topic "" about them.
| Code in column No. 21 | Type of payment | Approximate grounds for payment |
|---|---|---|
| 1 |
|
The presence of decisions from bailiffs, agreements on the payment of alimony, certified by a notary. |
| 2 |
|
The presence of orders for collection received by a banking institution. |
| 3 |
|
There are settlement documentation, collection orders from various government agencies: the Social Insurance Fund, the Pension Fund of the Russian Federation, and so on. |
| 4 | Other payments made on the basis of regulations. | Availability of relevant court orders. |
| 5 | All other payments made on behalf of. | Availability of accounts, agreements, contracts. |
The first priority payment is alimony payments. This priority is due to the need to protect family rights. Payments under the numbers 1, 2, 3, 4 can be made without the consent of the organization. This is due to the fact that payments are made on the basis of writ of execution.
Features of using codes 3 and 5
If all payments are made by the company within the specified timeframes, code 5 is written in the payment order. It is relevant for taxes of any kind: on property.
Code 3 becomes relevant when there is a demand for debt payment. For example, it can be a collection order, in which there is a priority.
IMPORTANT! If the debt was identified by the organization itself, the number 5 is indicated in the payment.
Priority under different circumstances
Under some circumstances, the accountant has difficulties regarding the indication of the priority code. Let's consider typical situations.
Insurance premiums
Since 2017, responsible for insurance premiums assigned to the tax office. Previously, it was carried by funds. But the changes in question did not change the sequence code. If a planned payment is made, code 5 is indicated. If the payment is made on the basis of a collection request, a fine is imposed, code 3 is indicated. If a third party makes a contribution for the company, code 5 is prescribed.
Penalties and fines
What to put if the tax authorities received demands regarding the payment of fines and penalties? tax payments pass through code 3. But the regulations do not say anything about penalties and fines. What to do? There is a letter from the Ministry of Finance No. 02-08-12/22232 dated May 8, 2014. It states that fines and penalties transferred on the basis of a tax order refer to code 3. If the company pays fines voluntarily, code 5 must be entered.
Account blocking payments
The account can be blocked by the decision of the tax. In this case, almost all calculations are suspended. However, some payments will continue. In particular, these are the following payments:
- Taxes paid on the basis of a collection order.
- Current payments on taxes, penalties.
Tax payment code - 3. Even if the account is blocked, the requirements with codes 1-3 are fulfilled.
Account ran out of money
The organization can send instructions to the bank for an amount that exceeds the amount in the account. It works like this: a banking institution receives an order from the company, and then checks the amount of money in the account. Is she enough to complete the task? If the money is over, the following ways of developing the situation are possible:
- Instructions with priority 5 are immediately rejected (annulled).
- Orders with a different order are placed in the queue.
Payments are made as the money arrives in the account. It must be borne in mind that the organization can at any time withdraw the payment order that is in the queue.
Order of payment of salaries to employees
Payments to employees can have a different priority. Let's consider it:
- If this is a salary payment under normal circumstances, code 3 is set. It is also relevant for payments under BiR, for vacation pay.
- If the employer has a debt to the employee, payments on it receive code 2.
- If an employee works in a company on the basis of a civil law agreement, code 5 is relevant.
Why is code 5 used in the latter case? Money paid to an employee on the basis of a civil law contract will not be considered salary. Therefore, these payments are not considered priority.
What happens if the code in the payment is incorrect
If the order is incorrect, there are two possible ways to develop the situation:
- Bank representatives ask the organization to submit a payment order with the correct data.
- Bank representatives themselves decide on the order of priority. In doing so, they rely on laws.
Whatever the order, obligatory payments(taxes, debts to state bodies) are made in the first place.