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Personal income tax in the year, what are the payment changes? Sample of filling out personal income tax payment form

from vacation pay and temporary disability benefits - no later than the last day of the month in which the employee received the money.

Sample payment order for personal income tax in 2017

KBK NDFL 2017 for employees

Sample payment order for personal income tax in 2017 from dividends

Tax agents are required to remit tax on dividends within the following periods:

in an LLC - no later than the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation);
in a joint-stock company - no later than a month from an earlier date - the end of the tax period, payment of money (clause 9 of Article 226.1 of the Tax Code of the Russian Federation).

Deadlines for payment of advance payments. If an individual entrepreneur receives income during the year, he is obliged to submit a declaration with the amount of expected income within 5 working days after the expiration of a month from the date of income (clause 7 of Article 227 of the Tax Code of the Russian Federation). Based on the amounts indicated in the declaration or the amounts of income actually received for the previous year, the inspectorate calculates advance payments for personal income tax (clause 8 of Article 227 of the Tax Code of the Russian Federation).

Individual entrepreneurs pay advance payments based on tax notices. See the table for payment deadlines.

Tax payment deadlines. The individual entrepreneur pays the total amount of tax for the year at his place of registration no later than July 15 of the year following the expired tax period (clause 6 of Article 227 of the Tax Code of the Russian Federation).

Sample payment order for individual entrepreneurs for personal income tax for themselves in 2017

Since 2016, tax agents are required to transfer amounts of calculated and withheld tax within the following deadlines:

from vacation pay and temporary disability benefits - no later than the last day of the month in which the employee was given the money;
from wages and other income - no later than the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Sample payment order for individual entrepreneurs for personal income tax for employees in 2017

The procedure for filling out payment orders for personal income tax in 2017

When transferring personal income tax from salaries and dividends, the company is a tax agent, so in field 101 you must enter the code “02”.

Payment order (field 21). Thirdly, banks write off taxes on behalf of the tax office (Article 855 of the Civil Code of the Russian Federation). That is, by collection. If the company pays taxes itself, then this is the 5th stage. So, you need to put “5”.

Code (field 22). For current payments, “0” must be entered in the “Code” detail (field 22); for payments at the request of the inspection, a 20-digit number, if it is included in the request. If there is no number in the requirement, the value is “0”.

Payment type (field 110).

Document date (field 109). When paying tax before filing a return, you must enter “0” in field 109. But the company does not submit a personal income tax declaration, so in any case they put “0”. When repaying arrears: without an inspection requirement - value “0”, upon request - the date of the requirement.

Document number (field 108). In field 108, the company fills in the document number that is the basis for the payment. For current payments and debt repayment, you must enter “0”. And for payments at the request of the inspection - the requirement number.

Tax period (field 107). There are 10 characters in the props, they must be divided by dots. The first two are the payment frequency (MP). The second two are the month number (01 – 12). The last four are the year for which the company pays tax.

In field 106, the company writes the value “TP” - for current payments. If he repays the debt, he puts “ZD”.

OKTMO code (field 105).

KBK (field 104). In field 104 you need to put the budget classification code, which will consist of 20 characters. For personal income tax calculated on wages and dividends, the BCC is the same - 182 1 01 02010 01 1000 110.

Payer (field 8). In field 8, the individual entrepreneur fills in his full name. and in brackets - “IP”, as well as the registration address at the place of residence or the address at the place of stay (if there is no place of residence). Before and after the address information you must put a “//” sign.

Payer status (field 101). In field 101, you must enter code “09” when paying tax for yourself, since this is the code that taxpayers - individual entrepreneurs enter (Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

When paying tax on employees, enter the code “02”.

Code (field 22). For current payments, “0” must be entered in the “Code” detail; for payments at the request of the inspection, a 20-digit number, if it is included in the request. If there is no number in the requirement, “0”.

Payment type (field 110). From March 28, 2016, in payments for taxes and contributions, it is no longer necessary to fill out field 110 “Type of payment” (Instruction of the Bank of Russia dated November 6, 2015 No. 3844-U).

Document date (field 109). When paying tax before filing a return, you must enter “0” in field 109. After filing - the date of submission of the declaration. When repaying arrears: without an inspection requirement – value “0”, upon request – the date of the requirement.

Document number (field 108). In field 108, the individual entrepreneur fills in the document number that is the basis for the payment. For current payments and debt repayment, you must enter “0”. And for payments at the request of the inspection - the requirement number.

Tax period (field 107).

When paying tax on yourself, enter 10 characters in field 107, separated by dots. The first two are the frequency of payment (CP, PL, GD). The second two are the quarter number (03-04), half-year (01), for the annual payment - 00. The last four are the year for which the entrepreneur pays tax.

When paying tax for employees, the first two characters are the frequency of payment (MS). The second two are the month number (01-12). The last four are the year for which the entrepreneur pays tax.

Reason for payment (field 106). In field 106, the individual entrepreneur writes “TP” for current payments. If he repays the debt, then “ZD”.

OKTMO code (field 105). In field 105 you must fill in the code OKTMO. If the tax is credited to the federal, territorial or local budget, this code is 8-digit. If the tax is distributed among the settlements that are part of the municipality, 11 characters must be entered.

KBK (field 104). In field 104 you must put the budget classification code, which consists of 20 characters.

For personal income tax, which is paid by an entrepreneur from income from his activities, KBK - 182 1 01 02020 01 1000 110.

For personal income tax withheld from employee income at different rates, the BCC is the same - 182 1 01 02010 01 1000 110.

Important! Changes in the details of Moscow and the Moscow region

Companies in Moscow and the Moscow region have been writing other details on tax payments since February 6, 2017: the name of the recipient's bank, checkpoint and correspondent account (see table).

How to calculate, withhold and transfer personal income tax in 2017

In 2017, it is important for tax agents to determine three dates: receipt of income, withholding and remittance of tax (see table below). Tax must be calculated on the date of receipt of income. The employer withholds the calculated amount upon actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation). And the timing of the transfer depends on the amounts from which the company calculated personal income tax.

In 2017, when paying personal income tax, a general rule applies - tax agents are required to transfer the withheld tax no later than the day following the day of payment (clause 6 of Article 226 of the Tax Code of the Russian Federation). There are two exceptions to this rule: employee income in the form of vacation pay and temporary disability benefits, including benefits for caring for a sick child.

Tax on these payments must be remitted no later than the last day of the month in which the employee received the money. For late payment, a fine of 20% of the tax amount is possible (Article 123 of the Tax Code of the Russian Federation). You can pay personal income tax on the day the company withheld it, but not earlier. Otherwise, inspectors will consider that the amount paid is not tax.

Dates of receipt, withholding and transfer of personal income tax

Payment order or payment order document to the bank on behalf of the owner (client) of the current account: transfer money to another account (pay for a product or service, pay taxes or insurance premiums, transfer money to the account of an individual entrepreneur or pay a dividend to the founder, transfer wages to employees, etc. everything is below )

A payment order can be generated (and sent via the Internet) in Internet banking (for example, Sberbank-online, Alpha-click, client bank). Internet banking is not needed for small organizations and individual entrepreneurs because... it is complicated, expensive and less safe. It is worth considering for those who make more than 10 transfers per month or if the bank is very remote. Payments can also be generated using online accounting, for example.

Vacation and sick leave can be combined in one payment if they are paid in the same month. Then indicate the period as the first number, for example - 09/01/2018.

Where can I get a payment order for free? How to fill out a payment order? What types of payment orders are there? I will post here samples of filling out payment slips in Excel for 2018-2019, made using the free Business Pack program. This is a fast and simple program. In addition to payment slips, it also contains a bunch of useful documents. I recommend it to everyone! Especially useful for small organizations and individual entrepreneurs who want to save money. Some additional functions in it are paid, but for payment orders it is free.

Sample payment slip

Since 2017, tax contributions can be clarified if the bank name and the recipient's account are correct. The remaining contributions must be returned and paid again (subclause 4, clause 4, article 45 of the Tax Code of the Russian Federation).

Since 2017, someone else can pay taxes for an individual entrepreneur, organization or individual. Then the details will be as follows: “TIN” of the payer - TIN of the one for whom the tax is being paid; “Checkpoint” of the payer – checkpoint of the one for whom the tax is transferred; “Payer” – information about the payer who makes the payment; “Purpose of payment” – INN and KPP of the payer for whom the payment is made and the one who pays; “Payer status” is the status of the person whose duty is performed. This is 01 for organizations and 09 for individual entrepreneurs.

From February 6, 2017, in tax payment orders, organizations in Moscow and Moscow Region will have to enter new bank details; in the “Payer’s bank” field, you need to put “GU Bank of Russia for the Central Federal District” and indicate BIC “044525000”.

Taxes, unlike contributions, are calculated and paid rounded to whole rubles.

Purpose of payment: Personal income tax withheld by the tax agent from employee salaries for September 2018

Payer status: Payer status: 02 - for organizations / 02 - for individual entrepreneurs (if personal income tax (on salary or dividend) is paid for employees (founders) as a tax agent).

Basis of payment:– “TP”, if you pay current tax; – “ZD”, if you voluntarily repay the debt; – “TR”, if you are transferring the amount upon request from the tax office.

TIN, KPP and OKTMO should not start from scratch.

In field 109 (date, below the “reserve field”, on the right) enter the date of the declaration on which the tax is paid. But under the simplified tax system and all funds (PFR, FSS, MHIF) they set 0.

In field 107 (period, below “code”, on the left) enter the month in which the employee(s) received taxable income.

If an error is made in field 107, then the payment must be clarified by writing a letter to the Federal Tax Service in any form.

Fig. Sample of filling out a payment order (personal income tax for employees) in Business Pack.

KBK NDFL

Current for 2016-2017. For 2017, the BCC was not changed.

Payment	BCC for tax	BCC for penalties	BCC for fine
Personal income tax on income the source of which is a tax agent, with the exception of income in respect of which tax is calculated and paid in accordance with Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation	182 1 01 02010 01 1000 110	182 1 01 02010 01 2100 110	182 1 01 02010 01 3000 110
Personal income tax on income received by citizens registered as: – entrepreneurs; – private notaries; – other persons engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation	182 1 01 02020 01 1000 110	182 1 01 02020 01 2100 110	182 1 01 02020 01 3000 110
	182 1 01 02030 01 1000 110	182 1 01 02030 01 2100 110	182 1 01 02030 01 3000 110
Personal income tax on income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation	182 1 01 02040 01 1000 110	182 1 01 02040 01 2100 110	182 1 01 02040 01 3000 110

Firms and entrepreneurs with employees are required to calculate and deduct personal income tax on their income. To transfer tax to the state budget, you need to generate a payment order. How can you formalize it correctly so that the payment actually reaches the right addressee? A sample of filling out the personal income tax payment form 2017 can be found in this article.

In order for the funds to pay the tax to reach the state budget, it will not be enough to generate and submit personal income tax reports. You will need to generate an appropriate payment in accordance with officially established requirements. Otherwise, the state budget will not see the transferred money. Then you will have to proceed as follows:

Specify the details of the completed payment;
Check the specified details;
Look for the perfect mistake.

Nuances of filling

To answer the question of how to fill out a personal income tax payment form, you should consider some nuances:

In field 101, the applicant must indicate his status. Tax agents remitting tax for employees indicate status code 02, and entrepreneurs paying tax for themselves indicate status code 09.
In field 104 you need to indicate who pays the tax and what his status is - a tax agent, a citizen or a private businessman for himself.
If a company has branches and representative offices, personal income tax must be listed at the location of each of them.
When indicating the order of payment, the number 5 is entered if the payment is current, but if the tax is paid at the request of the tax authority, the number 3 is entered.
When paying current payments, there is no need to fill out line number 22.
In field 107 indicate the month for which payment is made.
Line 108 needs to be filled out only if the debt is being repaid at the request of the tax authority; in other situations, 0 is entered in this field.

A sample personal income tax payment order in 2017 is given below.

Deadlines for payment of labor income tax

Personal income tax must be paid strictly within certain deadlines. Consider them:

Salary Employers must pay their employees wages twice a month - in the form of an advance payment, as well as a final payment. The tax must be paid once a month - simultaneously with the final payment.
Sick leave benefits and vacation pay. The tax on them must be paid no later than the last day of the month of their payment.
Calculation upon dismissal. When an employee resigns, the employer must pay him in full on his last day of employment. The tax must be paid on the same day.

Number of generated payments

Firms and businessmen have the right to combine tax on various incomes (salary, bonus payments, vacation pay, etc.) in one payment slip, if all these charges were made in one month.

If the income on which personal income tax is paid belongs to different months, filling out a personal income tax payment form in 2017 is required for each period. If this rule is not followed, discrepancies will arise between actual contributions to the state budget and the calculation in Form 6-NDFL. The tax office may require an explanation of the current situation in writing.

In the personal income tax order, all details must correspond to the purpose of the payment. Then you won’t have to re-issue the document and clarify its status. A sample payment order for personal income tax with new details in 2019 will help you transfer tax in a timely manner on any income of individuals.

Payment orders for personal income tax must be filled out strictly in accordance with the procedure established by the Federal Tax Service of Russia and the Central Bank of the Russian Federation. We will tell you how to fill out payment slips for paying taxes on different types of income using examples.

Sample of filling out a payment order for personal income tax in 2019

Download also:

There are no particular difficulties in preparing income tax payments. The main thing is to pay attention to the key details. There are differences here for legal entities and individual entrepreneurs. We will tell you how to correctly fill out a personal income tax payment order.

Filling out a payment order for personal income tax in 2019

Payer status (field 101). When transferring personal income tax from wages and dividends, the organization (or individual entrepreneur) is the tax agent, so in field 101 you must put code "02" . Individual entrepreneurs, when paying tax for themselves, put in field 101 code "09"(Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

KBK (field 104). In field 104 you need to put the budget classification code, which will consist of 20 characters. For personal income tax calculated from wages and dividends, the BCC is the same - 182 1 01 02010 01 1000 110 . For personal income tax, which is paid by an entrepreneur from income from his activities, KBK - 182 101 02020 01 1000 110 . For personal income tax withheld from employee income at different rates - 182 1 01 02010 01 1000 110.

Tax period (field 107). There are 10 characters in the props, they must be divided by dots. The first two are the frequency of payment (MS). The second two are the month number (01 – 12). The last four are the year for which tax is paid. When paying personal tax, an individual entrepreneur puts 10 characters in field 107, separated by dots. The first two are the frequency of payment (CV, PL, GD). The second two are the quarter number (03-04), half-year (01), for the annual payment - 00. The last four are the year for which the entrepreneur pays tax.

The remaining details are general and the same for both organizations and individual entrepreneurs.

Document date (field 109). When paying personal income tax before submitting the declaration, you must enter “0” in field 109. But the company does not submit a declaration, so in any case they put “0”. When repaying arrears: without an inspection requirement - value "0", upon request - the date of the requirement.

Code (field 22). For current payments, “0” must be entered in the “Code” detail (field 22), for payments at the request of the inspection - a 20-digit number, if it is in the request. If there is no number in the request, the value is "0".

Document number (field 108). In field 108, the company fills in the document number that is the basis for the payment. For current payments and debt repayment, you must enter "0". And for payments at the request of the inspection - the requirement number.

Reason for payment (field 106). In field 106, the company writes the value “TP” - for current payments. If he repays the debt, he puts “ZD”.

Payment type (field 110). The field is not filled in (Instruction of the Bank of Russia dated November 6, 2015 No. 3844-U).

Companies in Moscow and the Moscow region have been writing other details on tax payments since February 6, 2017: the name of the recipient's bank, checkpoint and correspondent account (see table).

It is no secret that payment order details must be filled out very carefully. After all, if you make a mistake, your tax will be considered unpaid. Accordingly, you will have to re-transmit the tax amount to the budget. And if you discover an error after the end of the established payment period, you will also have to pay a penalty. The editors of the site are ready to talk about the intricacies of processing a payment order for personal income tax.

Sample of filling out personal income tax payment form 2019

In order for the money to reach its intended destination, it is necessary to correctly fill out the payment order for the transfer of the obligatory payment. Payment order form approved Regulations of the Central Bank of the Russian Federation dated June 19, 2012 N 383-P“Regulations on the rules for transferring funds” (hereinafter referred to as Regulation 383-P).

The procedure for filling out payment slips for paying taxes is established by Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation.”

Basic provisions

Tax payment can be made by the taxpayer himself or by another person for him (clause 1 Article 45 of the Tax Code of the Russian Federation). Tax payment is carried out in the currency of the Russian Federation (Clause 5, Article 45 of the Tax Code of the Russian Federation).

In case of non-payment or incomplete payment of the tax within the established period, the tax is collected in the manner provided for in articles , , 48 Tax Code of the Russian Federation.

Filling rules

The payment order is divided into fields, each of which has its own number. Unique numbers are fixed in Regulation 383-P.

Let's consider the values of the main fields of this document, which most often raise questions when filling out.

Field No. 16. Enter the name of the recipient. When the payment is intended for the Federal Tax Service, then in addition to the name of the branch or department of the regulatory body, the abbreviated name of the Federal Treasury body should be indicated.
Field No. 18. Indicate the type of operation - in the case of payments, the operation means the transfer of money on the basis of an order and you must always enter the code “01”.
Fields No. 19, No. 20 and No. 23. The value of the details is not indicated if the bank does not have special requirements for completion.
Field No. 21. Here you should indicate the order of payment in accordance with the standards Art. 855 Civil Code of the Russian Federation. When paying personal income tax, code 5 “Other payments not specified in the paragraphs above” is entered.
Field No. 22. Designed to indicate the UIP code. It is almost always set to “0”. You will only have to fill in a specific digital value if the Federal Tax Service specifies the UIP in its request for the transfer of taxes.
Field No. 101. Characterizes the payer status. There are more than 20 of them, but when paying personal income tax, the following are used: “01” - if the tax is paid by a legal entity; “09” - if the tax is paid by an individual entrepreneur; “02” - if the tax is paid by an organization/individual entrepreneur as a tax agent.
Field No. 102. Payer checkpoint. Organizations that have separate divisions transfer the calculated and withheld amounts of personal income tax, both at their location and at the location of each of their separate divisions (clause 7). Federal Tax Service specialists (letter No. BS-4-11/19528@ dated 10/14/16) note that in the case where each separate division of an organization is assigned a separate checkpoint, a payment order for the payment of personal income tax indicating this code must be issued for each such separate subdivision. Moreover, this procedure also applies in the case when the registration of several separate divisions is carried out in accordance with clause 4 of Art. 83 of the Tax Code of the Russian Federation at the location of one of them.
Field No. 104. BCC is indicated. This field must be approached with special attention, because if you make an error in this code, taxes (penalties and fines) may be credited to a completely different type of payment.

Tax name
Personal income tax on income the source of which is a tax agent	182 1 01 02010 01 1000 110
Personal income tax (individual entrepreneur “for yourself”)	182 1 01 02020 01 1000 110
Personal income tax for individuals (not individual entrepreneurs)	182 1 01 02030 01 1000 110
Penalties for personal income tax on income the source of which is a tax agent	182 1 01 02010 01 2100 110
Penalties for personal income tax (individual entrepreneur “for yourself”)	182 1 01 02020 01 2100 110
Penalties for personal income tax for individuals (not individual entrepreneurs)	182 1 01 02030 01 2100 110
Penalties for non-payment of personal income tax by a tax agent:	182 1 01 02010 01 3000 110
Fine for personal income tax (individual entrepreneur “for oneself”)	182 1 01 02020 01 3000 110
Personal income tax fine for an individual (not an individual entrepreneur)	182 1 01 02030 01 3000 110

Field No. 105. Indicates the value of the code assigned to the territory of a municipal formation (inter-settlement territory) in accordance with the All-Russian Classifier of Territories of Municipal Formations (OKTMO). If the payment is made on the basis of a declaration, you can take the code directly from it.
Field No. 106. Basis of payment. A complete list of possible designations is specified in clause 7 of Appendix No. 2 to Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107N.
Field No. 107. In this field, the payer indicates the period for which taxes are paid. The full list of possible designations is specified in clause 8 of Appendix No. 2 to Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107N. If it is impossible to determine the period, “0” is set.

In this case, the taxpayer will have to generate several separate settlement documents with different indicators of the tax period, in a situation where the legislation on taxes and fees provides for more than one deadline for paying the tax payment and specific tax payment dates are established for each deadline.

For example, in accordance with paragraph 6 of Art. 226 of the Tax Code of the Russian Federation for personal income tax the following payment deadlines are established:

No later than the last day of the month in which payments were made - when paying the taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay.
No later than the day following the day of payment of income to the taxpayer - when paying all other income, including wages and income in kind.

Field No. 108. In this field you need to indicate the number of the Federal Tax Service request for which the tax or fine is paid. If the payment is made voluntarily or due to an approaching payment deadline, “0” is entered.
Field No. 109. In this field you must include the date of signing the document on the basis of which the payment is made (clause 10 of Appendix No. 2 to Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107N). The value here can also be zero.
Field No. 110. This field is not filled in.

Sample payment form for personal income tax 2019

Sample payment slip for penalties for personal income tax 2019

Errors in personal income tax payment orders

Payment order details must be filled out very carefully. After all, if you make a mistake in them, your tax will be considered unpaid. Accordingly, you will have to re-transmit the tax amount to the budget, as well as pay penalties (if you discover the error after the end of the established payment period).

The most important details include (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation):

Federal Treasury account number;
name of the recipient's bank.

Errors in other details are not critical, because the money will still go to the budget. The error can be corrected by clarifying the payment (Clause 7, Article 45 of the Tax Code of the Russian Federation).