We are talking about the rules for filling out the “Priority of payment” field in the payment order for personal income tax in 2019. What does this income tax payment field mean and what rules apply to it.
Where on the form
By law, filling out a payment order in 2019 for personal income tax is carried out on a form, which is enshrined in Appendix No. 2 of the Regulation of the Central Bank of the Russian Federation of June 19, 2012 No. 383-P.
As you can see, the "Priority of payment" in the payment order for personal income tax in 2019 is field 21.
What to indicate
As a general rule, the field in question can take one of five values - from "1" to "5". Let's explain why.
Recall that payment orders received from organizations and merchants - tax agents for personal income tax - are executed by credit institutions as they are received. At the same time, when the funds on the company's account are obviously not enough to pay off all mandatory deductions, the sequence of payment execution plays a role.
Priority according to the Civil Code of the Russian Federation
The order in which money is debited from the account is determined by Article 855 of the Civil Code of the Russian Federation. For 2019, the lineup is as follows:
| Order of payments in 2019 | |
|---|---|
| Queue number | Payment type |
| 1 | Deductions under documents of enforcement proceedings for compensation for harm to life and health. In addition, the execution of documents on the forced collection of alimony. |
| 2 | Deductions according to documents of enforcement proceedings, which require the transfer of severance pay and wages to former and current employees. In addition, the payment of royalties. |
| 3 | Current wages of employees. In the same queue - the write-off of debts on mandatory payments, but precisely by order of the tax authority (extrabudgetary fund). |
| 4 | Deductions on the basis of executive documents for other monetary claims |
| 5 | All other payments are in order of priority by calendar date. For example, current (voluntary) payments on taxes and insurance premiums. Including those made by tax agents for personal income tax. |
In the event of a shortage of funds in the client account, as well as when operations are suspended, a sequence (sequence) of debiting funds arises. Let us consider in more detail the features of these parameters.
What is the order of withdrawal of funds
Based on the law, primarily on paragraph 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 sequence of payments from the current account is not relevant. It is important to understand that in any incoming bank document, field 21 (numerical priority indicator) should not be empty and should be filled in in any situation.
If there is a shortage of funds for the implementation of payments for which there are orders for the transfer of funds and payment, a legislatively formed sequence arises. But if payment documents arrive at the bank at the same time, there is a priority transfer of finance 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 the determining sequence.
The sequence of payments, the procedure for their implementation
According to Article 855 of the Civil Code of the Russian Federation, there are two priorities for debiting 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 priority - a certain sequence of transfers is applied in case of a lack of finances to process payments received that meet the requirements for maintaining an account.
Regardless of the sequence of payments, the field with requisite 21 must be filled in.
Legal order of payments
As discussed earlier, if the client lacks finances, the order in which funds are debited from the client's account is established by law. Let's consider in detail each of the points.
- Queue #1. Given for the distribution of financial resources according to executive requirements for the issuance or transfer of funds to compensate for damage caused to health or life, the recovery of alimony;
For example, if there is a lack of funds in the client's account, the execution conditions obtained on the basis of a court decision should be processed as a priority.
- Queue #2. Relevant for transfers under executive documentation for the issuance or transfer of finances for calculating the remuneration of persons cooperating on the basis of an employment agreement, severance pay, remuneration for intellectual work;
- Queue #3. Provided for payments for the transfer or issuance of financial resources to employees cooperating on a contract basis, payment of budget taxes and fees, debt obligations for taxes, writing off insurance premiums;
In practice, there are difficulties 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 (according to payments made by the taxpayer) - the fifth.
- Queue number 4. Designed to pay for documents involving the fulfillment of other financial requirements;
- Queue number 5. Necessary for financial transactions on other payment documents, executed in the order of calendar sequence. But the difference between the last two sequences is that the fourth one is indicated only in executive documents, and the fifth - in all the rest.
When documents intended for making a payment related to the same queue arrive at the bank, their execution takes place strictly in calendar sequence from the moment the receipt begins.
If there is not enough money on the client account to process received payments, he is given a limited opportunity to regulate the payment of orders received within one day and found themselves in the same queue.
Field 21 (priority of payment) in the order for making payment from the account must be filled in without fail, despite:
- The presence of funds in the client account, required for the implementation of all payments;
- Implementation of postings of the fifth stage;
- Passage of payment at the time of lack of finance.
Important! Since 2013, 345-FZ has been amended in 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 arrest: order of debiting funds
In order to ensure enforcement proceedings, the bailiffs have the authority to seize a client account. A forced situation prohibits the account holder from disposing of property until the full fulfillment of obligations; he will not be able to pay priority accounts on his own. In this case, the order of withdrawal of funds is as follows:
- Payroll for employees. For its implementation, the formation of a commission on labor disputes will be required. In this case, the payment document is assigned the second priority;
- Payment of taxes. Impossible on a priority basis in case of temporary suspension of account transactions. It is implemented only at the initiative of the tax authorities. In this case, the document is assigned the third priority.
Important! Suspension of operations on the account above priority 3 implies the impossibility of making payments only for the fourth and fifth queues.
Features of debiting funds depending on the situation
Insufficiency of funds to pay and make payments on the current account is a fairly common situation. It can have several reasons:
- Temporary shortage of funds in the client's account - in this situation, the calendar sequence and the number of the sequence of receipt of documents for payment will determine the sequence of debiting funds;
- Suspension of operations carried out on the debtor's accounts by tax services 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 when using the funds in the account. This restriction reduces the amount of financial resources available for spending by the debtor, which ultimately leads to the insufficiency of the total amount of money.
The limitation on client accounts has the following features:
- Valid only within the amount of the set limit;
- It has nothing to do with budgetary payments.
Conclusion
In the event of a shortage of funds on the client account at the time of their debiting, as well as in situations of seizure by the tax authorities, the order of payment becomes important. The article discusses the options for the order of payments in the event of various situations.
A selection of the most important documents on request Sequence of payroll(legal acts, forms, articles, expert advice and much more).
Arbitrage practice
The court considered it justified that the bankruptcy commissioner's deviation from the order of satisfaction of creditors' claims for current payments. At the same time, the court, explaining the procedure for applying paragraph 2 of Art. 134 of the Bankruptcy Law, referred to the fact that the object owned by the debtor (oil depot) was especially dangerous based on the main type of activity related to the storage of petroleum products - flammable materials, which also imposed on the bankruptcy trustee additional responsibilities for maintaining and monitoring the safety the debtor's property and the security of the debtor's surrounding territory. The above testified that, in view of the presence of the bankruptcy trustee's obligations to comply with the instructions of the regulatory authorities for the maintenance and control of safety on the territory of the tank farm, as well as the presence of obligations for water supply, sanitation, and the supply of thermal energy to the village, the actions of the bankruptcy trustee to pay current payments aimed at fulfilling the instructions of regulatory authorities in order to maintain safety and prevent environmental and man-made disasters, explosions, are carried out out of turn. At the same time, the court also noted that the deviation from the order of repayment of current payments, namely the repayment of wages during the accrual and temporary non-payment of personal income tax, while these current payments belong to one queue of their repayment, was also due to social tension among the debtor's employees.
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As part of the insolvency (bankruptcy) case of the company, the Federal Tax Service of Russia filed a complaint with the arbitration court, in which it asked to recognize the performance of the duties of an external manager as improper in terms of violation of the order of payment of current payments due to non-payment of personal income tax withheld from the wages of employees, as well as non-payment of insurance contributions to the OPS. The external manager, in the presence of arrears in the second queue of current payments, repaid the current expenses related to the third and fifth queues of the register of current payments. Court, guided by the provisions of paragraph. 2 Article. 134 of the Federal Law of October 26, 2002 N 127-FZ "On Insolvency (Bankruptcy)" and clarifications of the Supreme Arbitration Court of the Russian Federation, the Supreme Court of the Russian Federation and the Constitutional Court of the Russian Federation, indicated that the debt for the payment of personal income tax and insurance premiums for compulsory pension insurance, including those that arose after the adoption applications for declaring the debtor bankrupt, is subject to satisfaction in the regime established for satisfying the requirements for the payment of wages, that is, as part of the second priority. Accordingly, the external manager violated the order of payment of current payments.
Articles, comments, answers to questions: Order of payment salary
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Thus, wages and personal income tax belong to one third priority group, in connection with which the debiting of funds should be carried out in the order of the calendar order of receipt of payment documents.
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The court pointed out that payments to the budget, as well as payments for the issuance of wages, are assigned to the same queue: they must be written off in the order of the calendar order of receipt of payment documents. The court found that during the disputed period, payment documents for the payment of tax payments were not presented to the company's current account. Considering that there was no competition in the order of debiting funds, the bank rightfully executed the payment order for the payment of wages.
Priority in case of lack of funds 1.
Priority for Sufficiency of Funds The order of payment is indicated in the payment order with one number - from 1 to 5, which indicate the order of debiting funds from the account. If there is an amount on the current account that is sufficient for all payments, these funds are debited in the order in which orders are received from the organization to the bank (Article 855 of the Civil Code of the Russian Federation): Payments for the payment of salaries, taxes and contributions have equal priority and belong to the same queue.
1 turn. Transfer (issuance) of funds from the settlement account for claims for compensation for harm caused to life and health, for claims for the recovery of alimony; 2 turn. Transfer (issuance) of funds for settlements on the payment of severance pay and wages with persons working under an employment contract, under a contract, for the payment of remuneration under an author's agreement; 3 turn. Payroll settlements with persons working under an employment contract (contract), as well as deductions to the Pension Fund of the Russian Federation, the FSS of the Russian Federation and the FFOMS.
4 turn. Write-off under other executive documents on execution for satisfaction of requirements. 5 turn. Write-off for tax payments and other payment documents in the order of calendar priority. According to the new edition of Art. 855 of the Civil Code of the Russian Federation, the order of debiting funds from the account has been changed.
For tax payments, the fifth queue for debiting funds from the account is established, which is indicated in field "21" of the payment order.
Stage 6 has been canceled since December 14, 2013. 2. Priority in case of lack of funds In the event that there is not enough money in the account, the debiting of funds, in accordance with Law No. 345 - FZ of 02.12.13, is carried out in the following order: 1st turn.
As usual - according to executive documents 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 recovery of alimony; 2 turn. According to executive documents for the transfer (issuance) of funds for the payment of severance pay and wages with persons working or worked under an employment contract (contract), for the payment of remuneration to the authors of the results of intellectual activity; 3 turn. According to payment documents: 4th turn.
According to executive documents for payment of other monetary claims; 5 turn. For other payment documents in the order of calendar priority.
The legislation of the Russian Federation knows two types of such restrictions: the arrest of funds on the account and the suspension of operations on the account.
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. Let's consider them in order. c) bailiffs for the purpose of subsequent recovery of funds (Article 46 of the Federal Law “On Enforcement Proceedings”). The seizure of funds does not mean that the claim secured by the seizure takes precedence over other claims presented to the account, that is, the order of debiting established by Art.
Art. 34, 76); b) Federal Law
"On countering the legalization (laundering) of proceeds from crime and the financing of terrorism"
dated 07.08.2001 No. 115-FZ as the powers of the authorized financial monitoring body and the banks themselves (Articles 7, 8); c) the Budget Code of the Russian Federation as the powers of the federal treasury bodies (Art.
Art. 282, 284). If there is a decision to suspend operations on the organization's accounts, the bank is not entitled to open new accounts for this organization.
9 st. 76 NK). The decision of the federal treasury body is subject to execution by the bank from the moment it is received and until the account is closed by the federal institution. S. V. Sarbash. Bank account agreement: problems of doctrine and judicial practice. M. "Statute". 1999- S. 155 F.
Gizatullin. Restriction of the rights of the owner of a bank account. // "Financial newspaper", N 24, 26, June 2003 - the text is contained in the base of the ATP "Garant" Inconsistency of Art.
134 of the Tax Code with art. 76 was reflected in paragraph 47 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of February 28, 2001
Let's imagine the order of payment in the payment order in the form of a table (there are currently five groups of them).
| OP | purpose |
|---|---|
| 1 | Executive documents 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 alimony. |
| 2 | Mutual settlements on the payment of severance pay and wages with employees working (worked) under an employment contract, on the payment of royalties to authors, which are the result of intellectual activity. |
| 3 | Order of payment 3, what does it mean? Details for payment documents for the transfer (issuance) of money for payroll settlements with employees registered under an employment contract. The order of tax payments in 2018 is also determined by requisite 3 (for forced transfers) - an instruction from the tax authorities to write off and transfer debts for paying taxes and fees in the Russian Federation, as well as instructions to pay insurance premiums to state non-budgetary funds. |
| 4 | Executive documents intended to satisfy other monetary claims. |
| 5 | What does the order of payment mean 5 - for other transfers in the order of the calendar queue. |
Thus, the order of payment for wages 2018 is set as attribute 3. Alimony payments (OP-1) always have priority. If the payment of tax amounts is authorized by the payer himself, that is, when the payment is made voluntarily, and not on the basis of notifications and orders from the tax inspectorate, then the order of payment (2018 taxes) will be determined as group 5.
OP for key transactions in the budget will be as follows:
- Personal income tax, which is paid on time for a certain period - requisite 5.
- Value added tax paid by the client independently - 5. Collection of VAT - group 3 (Letter of the Ministry of Finance of the Russian Federation No. 02-03-11 / 1603 of 01.20.2014).
- Monthly payments to employees for the work done - 3. Salary on writ of execution refers to group 2. Financial assistance paid by the employer on its own initiative is noted in the PP with requisite 5.
- Insurance premiums transferred on time for a certain period - 5.
- State duty - the order of payment in 2018 belongs to the 5th group.
- A fine paid voluntarily is carried out according to requisite 5. A fine collected under executive documents is 4.
- Dividends - props 5.
Your bank is right, the sixth order of payments has indeed been abolished, your household payments now belong to the 5th order. in the payment order, the order of payment is determined in accordance with the Federal Law of December 2, 2013 N 345-FZ “On Amendments to Article 855 of Part Two of the Civil Code of the Russian Federation”.
In accordance with the adopted law, the new version of Article 855 of the Civil Code of the Russian Federation provides for only 5 queues for debiting funds in case of insufficient funds on the account. In addition, the list of documents related to the third, fourth and fifth queues has changed significantly, and for budgetary payments, the priority now also depends on whether the payment is urgent or overdue, whether you pay yourself or are enforced by the counterparty.
- the third priority includes payments to the budget for taxes and fees on instructions from tax authorities, as well as payments on contributions on instructions from control authorities;
- the fourth stage includes - fines to the budget on behalf of regulatory authorities;
- the fifth order of payment includes - own payments of clients in favor of counterparties and budgets.
Pay special attention to the fact that when processing payment orders by the client himself, the 5th order of payments, in addition to household payments, now includes the following payments:
- for the payment of taxes, fees, penalties and fines to the budgets of the budgetary system of the Russian Federation,
- to write off and transfer the amounts of insurance premiums to the budgets of state off-budget funds.
And all this is paid in the calendar order of this 5th group of payments. For demonstration, I will also give the entire order of payment indicated in the payment order in accordance with Article 855 of the Civil Code of the Russian Federation (as amended):
- The first priority of payment - 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 recovery of alimony;
- The second order of payment - according to executive documents providing for
- The third priority of payment - according to payment documents providing for the transfer or issuance of funds for settlements on wages with persons working under an employment contract (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, as well as instructions from 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;
- The fourth order of payment - according to executive documents providing for the satisfaction of other monetary claims;
- The fifth order of payment is for other payment documents in the order of calendar priority.
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Order of payments in case of bankruptcy
The order of payments in 2018 is as follows:
- First, payments will be made on writ of execution for alimony, compensation for harm to life and health.
- Then - according to the writ of execution for the payment of arrears in wages, severance pay, royalties.
- In the 3rd place - for wages on payment orders, as well as for taxes, fees and contributions on the basis of collection orders.
- Payments on other writ of execution - in the 4th turn.
- The latest obligations will be repaid by order of the organization, including the last order of payment - for taxes.
Read about the priority of VAT payments in the material “What order of payments to indicate when transferring VAT?”.
According to the regulation of the Bank of Russia dated June 19, 2012 No. 383-P, an incorrectly filled in requisite “Priority of payment” is not a reason for refusing to transfer money. According to the Ministry of Finance of Russia (letter dated 04.10.2017 No. 05-07-06/64623), an accountant's mistake in the order of payment cannot be a reason for bankers to return the payment.
Therefore, formally, the bank must accept such payments. But there is a practice when banks are asked to redo the documents and fill in the specified details correctly. Correct documents or not - you decide. But at the same time, you need to take into account that it is not difficult to redo the payment order, but disputes with the bank can take time and delay payments.
For information on where to find out that your tax payments have arrived at the addressee, read the article "Make sure your payments have reached their destination."
form in Annexes No. 9 and No. 10 of the Regulation)
21 requisite number (field number 21), reflecting the "priority of payment" - is indicated in the payment document with only one digit in accordance with the federal law (CC RF) or is not indicated in cases established by the Bank of Russia. But, regardless of the procedure for making payments, the field with requisite 21 must be filled in payment documents (orders).
Write-off of funds from the account under the requirements relating to one queue of payment is made in the order of the calendar order of receipt of documents to the bank.
The last changes to the material were made on December 14, 2013.
The debiting of funds from the account is carried out by the bank on the basis of the client's order.
Without the client's order, debiting the funds on the account is allowed by a court decision, as well as in cases established by law or provided for by an agreement between the bank and the client.
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: in the fourth place, the debiting is carried out according to payment documents providing for payments to the budget and extra-budgetary funds, deductions to which are not provided for in the third priority;
in the fifth place, write-offs are made under executive documents providing for the satisfaction of other monetary claims; in the sixth place, write-offs are made 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.
If only a part of the funds on the account is blocked, then in the part of the balance the taxpayer can carry out any debit transactions, as well as electronic money transfers (para.
4, 6 p. 2 art. 76 of the Tax Code of the Russian Federation). To unblock the account, the taxpayer can send an application to the tax authority, in accordance with paragraph 9 of Art. 76 of the Tax Code of the Russian Federation. It should be noted that this rule does not apply when the account is blocked due to failure to submit a declaration.
In this case, the account is completely frozen, since the taxpayer does not form arrears (penalties, fines). In accordance with par. 3 p. 1 art. 76 of the Tax Code of the Russian Federation, if all funds that are on the account are blocked, then only the following payments can be made: - in the second place - according to executive documents for the payment of severance pay and wages under an employment contract (contract), and remuneration to authors of the results of intellectual activity ;
In the fourth place - for executive documents that are not assigned to the first or second stage (for civil disputes, administrative offenses); - in the fifth place - according to payment documents for transferring taxes (advance payments), fees, insurance premiums to the budget (from December 14, 2013).
Non-execution within the established period of an earlier decision on the payment of taxes, penalties, fines and interest (clause 2, article 76 of the Tax Code of the Russian Federation). 2. Failure to submit a tax return within a ten-day period from the deadline for its submission (clause 3, clause 1, article 76 of the Tax Code of the Russian Federation). 3. Failure to fulfill the obligation to transfer to the Federal Tax Service a receipt on acceptance of the requirement to submit documents, explanations or notification of a call to the tax authority, transmitted via telecommunication channels (clause 3, clause 2, article 76 of the Tax Code of the Russian Federation) within the established time limit. 4.
10 st. 101). 1. Reimbursement under executive documents for harm caused to life and health, as well as alimony payments. 2. Payments on writ of execution of severance pay and wages.
3. Calculations for wages, payment of taxes, fees and insurance premiums.
4. Settlements for other executive documents. 5. Settlements for other obligations, with execution in the calendar sequence of their receipt. The sequence of actions to unblock an account depends on the reasons for which restrictions were imposed on debit transactions on the organization's account.
And their elimination becomes the first step towards the abolition of restrictions on account management.
However, in reality, it may take more days to remove restrictions on transactions on the account.
This may be due to: 1) the lack of operational communication between the tax office, the organization and the bank; 2) the human factor and bureaucratic delays inherent in both tax and banking organizations.
Therefore, it is worth knowing that in case of delay and delay in the statutory deadlines for canceling the suspension of transactions on accounts, the taxpayer has the right to file a tax claim for the payment of interest accrued on the amount of blocked funds.
Clause 2 of Article 855 of the Civil Code of the Russian Federation is devoted to the sequence of debiting money from the debtor's bank account. From December 14, 2013, it is valid as amended by Federal Law No. 345-FZ dated December 2, 2013.
Now, if there is not enough money in the bank account, the bank will satisfy all the requirements presented to the client in five steps, and not in six, as it was before.
In the third place, the bank will satisfy the requirements: for payment documents that provide for the transfer or issuance of funds for settlements of wages with persons working under an employment contract (contract); on behalf of the tax authorities to write off and transfer debts on payment of taxes and fees to the budgets of the Russian Federation;
In the fifth - for other payment documents in the order of calendar priority.
Insufficiency of funds to pay and make payments on the current account is a fairly common situation. It can have several reasons:
- Temporary shortage of funds in the client's account - in this situation, the calendar sequence and the number of the sequence of receipt of documents for payment will determine the sequence of debiting funds;
- Suspension of operations carried out on the debtor's accounts by tax services 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 when using the funds in the account. This restriction reduces the amount of financial resources available for spending by the debtor, which ultimately leads to the insufficiency of the total amount of money.
The limitation on client accounts has the following features:
- Valid only within the amount of the set limit;
- It has nothing to do with budgetary payments.
In the event of a shortage of funds on the client account at the time of their debiting, as well as in situations of seizure by the tax authorities, the order of payment becomes important. The article discusses the options for the order of payments in the event of various situations.
Taxes and insurance premiums paid by the organization in a timely manner belong to the fifth priority. If the company evades the fulfillment of the taxpayer's obligations to pay taxes and fees to the budget, then a different order of payment applies.
Taxes of 2019 and previous periods, for which a debt has arisen, by decision of the tax authority, may be collected from the taxpayer's account by force. This happens by sending a decision on collection to the servicing bank. And in this case, the write-off of taxes and insurance premiums will occur in the third place.
The procedure for mutual settlements in bankruptcy
- creditors of the first priority - individuals who have suffered moral damage;
- creditors of the second stage - employees of the bankrupt organization, who are to be paid salaries and benefits upon dismissal;
- third priority creditors - institutions and bankruptcy creditors, which are provided with the transfer of obligatory amounts.
Primary liabilities include all current expenses such as salaries, severance pay, utility and other monthly expenses, bankruptcy proceedings and the salaries of professionals involved in these activities.
Secondary obligations are the payment of regular amounts.
Also, the company needs to satisfy extraordinary obligations arising from creditors after the formation of the register of claims.
A fairly common situation - the head brings a payment to the bank, but the document is not accepted. The operator explains: you incorrectly put down the order of payment. What kind of indicator is this? Where is it located and why is it so important? Let's try to figure it out.
Where is the sequence?
The order of payment can be seen in a small rectangle, opposite the line "Recipient". If you look closely, you will see two columns of cells, one of which, on the right, is called “Ocher. plat.", and in front of it is a single digit. This is our order of payment.
One small number, due to which your payment may not be accepted at the bank.
What does sequence mean?
In order to understand what this or that figure means in the “Priority of payment” cell, you will have to refer to the Civil Code. The fact is that funds from the current account must be debited sequentially, depending on their intended purpose. This is done so that in case of insufficient funds in the bank, the most important expenses are made first - payment of taxes and contributions, payment of wages. In the Civil Code of the Russian Federation, the procedure for spending funds from an account is regulated by Article 855.
Order of payments
Ministry of Finance dated 01/20/2014 No. 02-03-11 / 1603). Also see "Payment order at the request of the Federal Tax Service: details of filling out." Insurance premiums The order of payment in the payment order in 2018 for insurance premiums will be similar. Due to recent global developments in legislation, these mandatory contributions have become similar in status to taxes.
If you have no complaints about the deduction of contributions, then put "5". Salary According to the above gradation, the order of salary in the payment order depends on whether the employer delayed its issuance earlier or not. So, the current wages (for the past month, etc.) are assigned to the 3rd stage, and its payment from the company's account according to the writ of execution - goes as the 2nd stage.
When it is necessary to fill in the requisite 21 "Priority of payment" in the payment order
Write-off under executive documents that satisfy claims for compensation for harm caused to health and life, including the write-off of alimony.
2. Write-off under executive documents that satisfy claims for payment of severance pay and wages of persons working under an employment contract, contract, as well as claims for payment of royalties.
3. Write-off of funds for the payment of wages to employees under employment contracts, as well as the deduction of insurance premiums for pension, medical and social insurance.
4. Write-off of funds under executive documents satisfying other monetary claims.
5. Other write-offs for other payment documents, in the order in which payments are received by the bank.
It turns out that the fifth line includes our payment of invoices from suppliers and contractors, payment for services rendered to us by third parties.
It should be borne in mind that if there are insufficient funds on the account, payments of one queue will be debited in calendar order, that is, by the date of receipt. Wages and contributions to social funds are made only after the write-off of funds of the first and second stages.
We hope that now, when compiling a payment order, you will definitely pay attention to a small, but such an important figure of the order of payment. And your payments will be made quickly and in compliance with all deadlines!
Mezentseva Vasilisa
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 your 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.
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 the order of payment 5. This conclusion follows from a literal reading of the norm 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 of entrepreneurial activity independently accrued the current tax or contribution, or whether he voluntarily pays the debt on them, or penalties. 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.
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 the tax inspectorate or the pension fund administration, having sent you a demand for the payment of debt, does not receive information about its execution within the prescribed period, it sends documents to write off 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 fees for providing an extract from the Unified State Register of Legal Entities or EGRIP, administrative fines and other transfers to 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 of state non-budgetary 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 on 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) (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. |
According to the list and description of the details of payment bank documents (Instruction of the Bank of Russia dated July 5, 2017 No. 4449-U), the order of payment is reflected in field 21.
This attribute has a digital value. The formation of the indicator is established by federal law. The value of the requisite is determined in accordance with paragraph 2 of Art. 855 of the Civil Code of the Russian Federation. This requisite is required to determine the procedure for debiting in case of insufficient funds on the account to make all transfers in accordance with the submitted payment documents.
If the funds available for debiting are sufficient on the organization’s account to satisfy all the requirements, then the bank will debit the funds in the order in which orders are received from the client and other persons (for example, tax authorities, bailiffs, etc.).
The client can immediately send several payment orders to the credit institution. In addition, other entities, for example, regulatory authorities or bailiffs, also have the right to send collection orders to the bank, with and without the knowledge of the client, to debit funds from the entity's account.
Therefore, it is important for the bank to know in what order to execute these documents. This problem can be solved by the order of payment in the payment order, which is indicated by the client in accordance with the current legislation.
The sequence of payment is the sequence of execution by the credit institution of the documents received for execution for debiting funds from the account of the client it serves.
The norms of legislative acts approved a directory of priority codes, which a business entity must indicate in payment orders. This is enshrined in the Civil Code of the Russian Federation. It is these numbers that an organization or individual entrepreneur should use to avoid ambiguity. After all, the most important orders must be executed first, such as when paying taxes on claims, alimony, etc.
In this case, it matters whether there are enough funds in the account of the business entity. If yes, then the write-off will be made as orders are received by the bank - that is, the time the payment is received.
However, if there is not enough money in the account, then the order of payment is important information for the bank and the client himself. First of all, you need to write off the funds with the smallest value of such a code.
Attention! The order of payment is reflected in the payment order in field 21. If the code is incorrectly reflected here, the bank may not execute the document, but return it for clarification.
| Precedence code meaning | Payment types | Examples of reasons for payment |
| First "1" |
|
Orders of the bailiffs. They can issue collection orders and payment requests. A notarized agreement on the payment of alimony. |
| Second "2" |
|
Orders of justices of the peace received by the bank on the recovery (write-off without acceptance) Court orders received by the client to fulfill the requirements |
| Third "3" |
|
Settlement documents for the calculation of wages. Collection orders are payment requests received from the Federal Tax Service, the Social Insurance Fund, the Pension Fund of the Russian Federation and other government agencies. |
| Fourth "4" |
|
Court orders of judges and court decisions on the fulfillment of obligations for utility bills, etc. Priority of payment 4, which means, first of all, the execution of rulings, decisions, court orders as a result of violations by the company of obligations in the course of its activities. |
| Fifth "5" |
|
Accounts and agreements (contracts) of the company's partners for the work performed, services, received material values. Declarations, settlements on advance payments, etc. An application from an employee for the payment of alimony. |
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In fact, this is one of the ways to protect family values.
The general principle of priority is as follows: all payments that belong to the same queue are executed in the calendar order of their receipt by the bank.
Thus, all tax payments that are made on the basis of the order of the client, the bank performs only in the fifth place.
With regard to VAT, the order of payment in the 2019 payment order follows the general approach:
- in case of independent transfer, it is necessary to indicate the 5th queue;
- when collecting this tax forcibly - the 3rd stage (paragraph 2 of the letter of the Ministry of Finance dated 01.20.2014 No. 02-03-11 / 1603).
As for the state duty, the order of payment in the payment order is almost always “5”. The fact is that it is impossible to receive any public service without prior confirmation that the fee has already been paid to the budget on its own initiative.
If this requisite is incorrectly indicated, there are 2 options for correcting this error: In any case, an incorrect indication of the requisite in question in the payment will not affect the receipt of the transferred amounts to the budget.
Vacation pay priority 3 or 5
Despite the fact that the explanatory note to the draft law (which introduced the amendments) indicated 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 of the 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.
Legal order of payments
As discussed earlier, if the client lacks finances, the order in which funds are debited from the client's account is established by law. Let's consider in detail each of the points.
- Queue #1. Given for the distribution of financial resources according to executive requirements for the issuance or transfer of funds to compensate for damage caused to health or life, the recovery of alimony;
For example, if there is a lack of funds in the client's account, the execution conditions obtained on the basis of a court decision should be processed as a priority.
- Queue #2. Relevant for transfers under executive documentation for the issuance or transfer of finances for calculating the remuneration of persons cooperating on the basis of an employment agreement, severance pay, remuneration for intellectual work;
- Queue #3. Provided for payments for the transfer or issuance of financial resources to employees cooperating on a contract basis, payment of budget taxes and fees, debt obligations for taxes, writing off insurance premiums;
In practice, there are difficulties 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 (according to payments made by the taxpayer) - the fifth.
- Queue number 4. Designed to pay for documents involving the fulfillment of other financial requirements;
- Queue number 5. Necessary for financial transactions on other payment documents, executed in the order of calendar sequence. But the difference between the last two sequences is that the fourth one is indicated only in executive documents, and the fifth - in all the rest.
When documents intended for making a payment related to the same queue arrive at the bank, their execution takes place strictly in calendar sequence from the moment the receipt begins.
If there is not enough money on the client account to process received payments, he is given a limited opportunity to regulate the payment of orders received within one day and found themselves in the same queue.
Field 21 (priority of payment) in the order for making payment from the account must be filled in without fail, despite:
- The presence of funds in the client account, required for the implementation of all payments;
- Implementation of postings of the fifth stage;
- Passage of payment at the time of lack of finance.
Important! Since 2013, 345-FZ has been amended in Article 855 of the Civil Code of the Russian Federation, according to which the queue of payments has been reduced from 6 to 5.
In accordance with paragraph 2 of Article 855 of the Civil Code of the Russian Federation (as amended by the Federal Law of 02.12.2013 N 345-FZ), funds are debited, if the funds in the account are insufficient to satisfy all the claims against it, carried out by banks in the following order:
- First of all (order of payment 1) - 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 recovery of alimony;
- In the second place (priority of payment 2) - according to executive documents providing for
transfer or issue 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; - In the third place (priority of payment 3) - according to payment documents providing for the transfer or issuance of funds for settlements on wages with persons working under an employment contract (contract), instructions from tax authorities to write off and transfer debts for paying taxes and fees to budgets the budgetary system of the Russian Federation, as well as instructions from 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 the fourth place (priority of payment 4) - according to executive documents providing for the satisfaction of other monetary claims;
- In the fifth place (priority of payments 5) - for other payment documents in the order of calendar priority.
Write-off of funds from the account for claims related to one payment order is made in the order of the calendar order of receipt of documents to the bank. one turn.
- when there are enough funds in the account for all payments;
- within each (one) order of payment, when there are not enough funds;
- when making all payments of the fifth order.
So, from December 14, 2013, the number of payment queues decreased from 6 to 5 in accordance with the amendments made by the Federal Law of December 2, 2013 N 345-FZ “On Amendments to Article 855 of Part Two of the Civil Code of the Russian Federation”. The material was submitted on 12/14/2013.
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How to correctly put
As for taxes, the order of payment in the 2019 payment order for their transfer in the corresponding line of payment is “5” when there is a voluntary payment without any receipts from the IFTS. In turn, the payment of taxes based on the requirement of the inspection must be carried out by the bank in the third place. Forced payment of interest on the basis of instructions from the tax authority is also carried out in the third place.
Thus, all tax payments that are made on the basis of the order of the client, the bank performs only in the fifth place.
For example, for personal income tax, the order of payment in the payment order of 2019 in most cases is “5”. That is, the payer or tax agent does not violate the statutory deadlines for transferring income tax to the treasury, and there are no old debts to the budget for this tax.
See also "What to indicate in the "Priority of payment" field in the payment order for personal income tax."
See also "Payment order at the request of the IFTS: features of filling out."
Insurance premiums
The order of payment in the payment order in 2019 of insurance premiums will be similar. Due to recent global developments in legislation, these mandatory contributions have become similar in status to taxes. If you have no complaints about the deduction of contributions, then put "5".
Salary
According to the above gradation, the order of salary in the payment order depends on whether the employer delayed its issuance earlier or not. So, the current wages (for the past month, etc.) are assigned to the 3rd stage, and its payment from the company's account according to the writ of execution - goes as the 2nd stage.
financial aid
What is the order of payment in the financial assistance payment order? In our opinion, the logic should be as follows: if a company / individual entrepreneur is not obliged by law to issue it, then this is definitely the 5th turn. In other situations, you need to look at the basis document on which a person should receive financial assistance.
See also "Who is entitled to financial assistance for vacation."
The exact order of the fine in the payment order does not depend on its type (tax / administrative, etc.), but on the order in which it is paid to the budget. If a person pays it of his own free will and the corresponding order or receipt did not come from the controllers, then this will be the 5th turn. In the opposite situation - the 4th turn.
State duty
As for the state duty, the order of payment in the payment order is almost always “5”. The fact is that it is impossible to receive any public service without prior confirmation that the fee has already been paid to the budget on its own initiative.
See also "Payment order for the payment of state duty to the arbitration court: sample".
Dividends
If we are talking about the distribution of profits between business owners, then for dividends, the order of payment in the payment order is the latest - the fifth. From the point of view of the state, they do not have priority over any other payments.
See also "Timing of Dividends".
What does order of payment mean in a payment order?
The order of payment in a payment order is just one number, due to which the bank may not accept your payment. The payment queue is indicated in all types of bank payment documents. So, let's analyze in detail what the order of payment in a payment order means. As the name implies, this is a sequence or queue of debiting funds from your bank account when there are several payments, and there is not enough money in the account to pay them in full.
If there is a sufficient amount of funds on the current account, the bank executes payment orders as they are received from the client. The procedure for debiting money from a bank account is established so that if there is not enough money in the bank account, the most important expenses are paid first - compensation for harm caused to the health and / or life of a person, as well as claims for the payment of alimony. In this case, all payment documents of the client fall into the so-called bank file.
The sequence of debiting funds from the account
If there are no funds on the account or not enough to satisfy all the requirements presented to the organization or individual entrepreneur, then payment will be made in the order of priority of payment in the payment order in 2019 - 2020 (Article 855 of the Civil Code of the Russian Federation):
- The first priority (order of payment 1) is the payment of claims under writ of execution for compensation for harm caused to human life or health. The first group also includes the payment of alimony.
- The second stage (priority of payment 2) is the payment of wages, allowances, remuneration to authors, payments under civil law contracts under writ of execution.
REMINDER! Writs of execution are documents of execution issued by a court decision. Also, executive documents include court orders, notarized agreements on the payment of alimony, as well as documents issued by labor dispute commissions, judicial acts, acts of other bodies and officials in cases of administrative offenses and others in accordance with the legislation of the Russian Federation. Settlement or payment documents are payment or collection orders, payment requests, payment or bank orders.
- The third priority (priority of payment 3) is the transfer of wages, payment of instructions from the tax authority to pay off debts on taxes and fees, including insurance premiums to the Pension Fund.
- The fourth queue (priority of payment 4) is payment for the remaining executive documents.
- Fifth turn (priority of payment 5) - all other payments in order of calendar priority.
- The sixth queue (order of payment 6) was canceled from December 14, 2013 by the law “On Amendments to Art. 855 part 2 of the Civil Code of the Russian Federation” dated December 2, 2013 No. 345-FZ.
Calendar sequence of payments
Calendar priority is the debiting of funds from the current account of an individual or legal entity in the order in which the client's orders and other payment documents are received for debiting.
If there are several payment documents in one priority group, then they will be paid within this group also in the order of the calendar order of receipt of payment documents.
For example, the bank received several payment documents: a payment for the transfer of wages on September 2, a requirement from the IFTS for payment of taxes on September 3, a payment for the payment of material assistance on September 5. All payments are related to the third stage. If there are insufficient funds on the client’s current account, the bank will first make a payment for a salary, then a tax request, and at the end will transfer material assistance.
The order in which taxes are paid to the budget
What is the order of payment to the budget in the payment order to indicate when paying taxes? New edition of Art. 855 of the Civil Code of the Russian Federation raised many questions about how to fill in the payment priority field in a payment order when paying taxes and fees to the budget. Which queue to specify - 3 or 5?
Don't know your rights?
Payments and fees to regulatory authorities are indisputable, therefore, the 3rd stage is indicated in the “Priority” field. But with timely (independent and / or voluntary) payment of taxes and fees, the 5th priority of payment is indicated in the payment order.
So, in addition to the usual business transactions to pay the supplier for the purchased goods, works or services, the 5th stage also includes payments for the payment of any taxes, fees, penalties and fines to the budget of the Russian Federation, as well as payments for insurance premiums to the budgets of state non-budgetary funds .
The "Priority of payment" field in the payment order
Payments of the first, second, fourth and partially third priority are carried out by the bank without the consent of the client, since the basis for payment is an executive document. That is, an organization or an individual entrepreneur can indicate in the payment order only the 3rd or 5th turn.
Consider which field indicates the order of payment:
The form of the payment order and the values of all its details are approved by the Regulations on the rules for the transfer of funds of the Bank of Russia dated June 19, 2012 No. 383-P. All sections or fields have their own code. So, the field "Priority of payment" has the code 21 and is located in the lower right part of the payment order.
So, let's summarize what the order of payment in the payment order means. Priority is a legally established procedure for payment by banks of payment and / or executive documents from the settlement accounts of clients when there is not enough money in their accounts. If the payment order code is incorrectly indicated in the payment order, the bank may refuse to make the payment. Therefore, it is important to fill in this requisite correctly so as not to have a delay in paying taxes and under contracts with counterparties.