Generating receipts for payment of individual entrepreneur contributions: step-by-step instructions. Payment order for employees: sample filling Address in the name of the payer individual entrepreneur

What to do with the checkpoint details for individual entrepreneurs in a payment order in 2018? How to fill it out? We talk about what the law says about this and how to act in our consultation.

General rule

The same form of payment order applies to everyone making a payment using a payment order. The legal status or organizational structure of the payer does not affect its application in any way and does not provide any advantages.

When the fields in the payment slip are filled in with errors, including field 102 “KPP” - the code for the reason for tax registration, then it becomes impossible to pay the funds.

The most important thing: tax authorities, when conducting state registration of private entrepreneurs, do not assign checkpoints to individual entrepreneurs. In the 2018 payment order, only organizations should have this parameter. For this reason, no individual entrepreneur should enter any code in field 102.

Type of payment for merchants

The official payment form is not printed in any form. Its appearance and content undergo the official approval procedure. In addition, the rules for filling out payment orders are stipulated by legal regulations. This means that the current rules of the law apply not only to legal entities, but also to people who have received the status of individual entrepreneurs. They, too, must use only the official payment form in their work.

The regulations for filling out and applying this document are stipulated by 2 main acts:

1	The payment order form itself was developed and approved by the Bank of Russia on June 19, 2012 (No. 383-P). This is the Regulation on the rules for transferring money (Appendix No. 2)	This regulatory act defines the meanings of all details: their complete list, explanations and the permissible number of characters in each column of the payment order. This is discussed in detail in Appendix No. 1 and 3 to the Regulations.
2	Order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n	Talks about the rules for entering data into the fields of documents necessary for transferring funds - taxes, fees, contributions, duties and other payments to budgets. Guided by this document, any individual entrepreneur can fill out a payment form in order to pay various contributions to the budget.

Payment order– this is a document with the help of which the owner of a current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, in fact, ensure any movement of finances permitted by law.

Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, since they are processed automatically. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.

A complex form developed by the Central Bank of the Russian Federation and approved by federal legislation must be filled out correctly, since the cost of an error may be too high, especially if it is an order for tax payments.

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To avoid problems associated with incorrectly filling out the fields of a payment order, we will understand the features of each cell.

Payment code

Details of the future payment and information about it are located in specially designated fields of the payment form. Much information is recorded in coded form. The code is the same for all participants in the process:

• payer;
• jar;
• recipient of funds.

This makes it possible to automatically account for payments in electronic document management.

Step-by-step instructions for filling out a payment order

On the sample form, each cell is assigned a number to make it easier to explain its meaning and clarify exactly how it needs to be filled out.

Check whether you are using the current payment order form, updated in 2012. The new form is approved by Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2912 No. 383-P.

Check the number listed at the top right. No matter who the money sent via payment order is intended for, the same numbers will be indicated - 0401060 . This is the form number of the unified form valid today.

We begin to fill out the fields of the document one by one.
Field 3- number. The payer indicates the payment number in accordance with its internal numbering order. The bank can provide the number to individuals. This field cannot contain more than 6 characters.

Field 4- date of. Date format: two digits day, two digits month, 4 digits year. In electronic form, the date is formatted automatically.

Field 5- payment type. You need to choose how the payment will be made: “urgent”, “telegraph”, “mail”. When sending a payment through a client bank, you must indicate the encoded value accepted by the bank.

Field 6- Suma in cuirsive. The number of rubles is written with a capital letter in words (this word is not abbreviated), kopecks are written in numbers (the word “kopek” is also without abbreviations). It is acceptable not to indicate kopecks if the amount is a whole amount.

Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks with the sign – . If there are no kopecks, put = after the rubles. There should be no other characters in this field. The number must match the words in field 6, otherwise the payment will not be accepted.

Field 8– payer. Legal entities must indicate the abbreviated name and address, individuals - full name and registration address, those engaged in private practice, in addition to this data, the type of activity, individual entrepreneur - full name, legal status and address must be noted in brackets. The name (title) is separated from the address by the // symbol.

Field 9- Account number. This refers to the payer's account number (20-digit combination).

Field 10– payer bank. Full or abbreviated name of the bank and the city of its location.

Field 11- BIC. Identification code belonging to the payer’s bank (according to the Directory of participants in settlements through the Central Bank of Russia).

Field 12– correspondent account number. If the payer is served by the Bank of Russia or its division, this field is not filled in. In other cases, you need to indicate the subaccount number.

Field 13- payee's bank. The name and city of the bank where the funds are sent.

Field 14– BIC of the recipient’s bank. Fill in the same way as clause 11.

Field 15– recipient’s subaccount number. If money is sent to a client of the Bank of Russia, there is no need to fill out the box.

Field 16– recipient. A legal entity is designated by its full or abbreviated name (both can be done at once), an individual entrepreneur - by status and full name, privately practicing individual entrepreneurs must additionally indicate the type of activity, and an individual needs to be named in full (without inclination). If funds are transferred to the bank, then the information from field 13 is duplicated.

Field 17– Recipient's account number. 20-digit account number of the recipient of the funds.

Field 18– type of operation. The code established by the Central Bank of the Russian Federation: for a payment order it will always be 01.

Field 19– payment term. The field remains empty.

Field 20- purpose of payment. See paragraph 19, until the Central Bank of the Russian Federation indicates otherwise.

Field 21– payment queue. A number from 1 to 6 is indicated: queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salaries) and 6 (payment for purchases and supplies).

– UIN code. A unique accrual identifier was introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is entered.

Field 23– reserve. Leave it blank.

Field 24- purpose of payment. Write down what the funds are being transferred for: name of the product, type of service, number and date of the contract, etc. It is not necessary to indicate VAT, but it is better to be on the safe side.

Field 43– payer’s stamp. Placed only on a paper version of the document.

Field 44– signatures. On paper, the payer puts a signature that matches the sample on the card submitted when registering the account.

Field 45– bank marks. On the paper form, the banks of the sender and recipient of the funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60– Payer’s TIN. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), write 0.

Field 61– TIN of the recipient. Similar to paragraph 28.

Field 62– date of receipt at the bank. Fills the bank itself.

Field 71– write-off date. Issued by the bank.

IMPORTANT! Cells 101-110 must be filled out only if the payment is intended for tax or customs.

Field 101– payer status. Code from 01 to 20, specifying the person or organization transferring the funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in without fail.
Field 102– Payer’s checkpoint. Registration reason code (if available) – 9 digits.

Field 103– Recipient checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.

Field 104– . New for 2016. The budget classification code reflects the type of income of the Russian budget: duty, tax, insurance premium, trade fee, etc. 20 or 25 characters, all digits cannot be zeros.

Field 105- code . Indicated since 2014 instead of OKATO. According to the All-Russian Classifier of Municipal Territories, you need to write in this field 8 or 11 digits assigned to your locality.

Field 106– basis for payment. The code consists of 2 letters and indicates various reasons for payment, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for the basis of payment. If the list of codes does not indicate the payment that is made to the budget, 0 is entered in the cell.

Field 107– indicator of the tax period. It is noted how often the tax is paid: MS - monthly, CV - once a quarter, PL - every six months, GD - annually. The date is written after the letter designation. If the payment is not tax, but customs, the code of the relevant authority is written in this cell.

Field 108– payment basis number. From March 28, 2016, in this field you need to write the number of the document on the basis of which the payment is made. The document is selected depending on the code specified in field 107. If cell 107 contains TP or ZD, then 0 must be entered in field 108.

Field 109– date of the payment basis document. Depends on field 108. If there is 0 in field 108, 0 is also written in this cell.

Field 110– payment type. The rules for filling out this field changed in 2015. This cell does not need to be filled out, since field 104 indicates the KBK (its 14-17 digits precisely reflect the subtypes of budget revenues).

Additional nuances

Typically, the payment form must be drawn up in 4 copies:

• The 1st is used when writing off at the payer’s bank and ends up in bank daily documents;
• The 2nd is used to credit funds to the recipient’s account in his bank, stored in the documents of the day of the recipient’s bank;
• 3rd confirms the bank transaction, attached to the recipient's account statement (at his bank);
• The 4th with the bank’s stamp is returned to the payer as confirmation of acceptance of the payment for execution.

NOTE! The bank will accept the payment, even if there is not enough money on the payer’s account. But the order will be executed only if there are enough funds for this.

If the payer contacts the bank for information about how his payment order is being executed, he should receive an answer on the next business day.

In order to independently manage a current account registered in your name as an individual entrepreneur, you will need to master the basics of a process such as drawing up and sending a payment document to the bank. In particular, individual entrepreneur payment orders, based on which the bank will be able to transfer money from your account to the recipient’s account.

You must immediately take into account that if you make a mistake when drawing up a payment order for an individual entrepreneur, the transfer of money may either be very delayed or not take place at all, or the money will be transferred to the wrong personal account, which is even worse, than the previous two options. That is why it is worthwhile to approach filling out a payment order for an individual entrepreneur with extreme care.

Quite often, beginning entrepreneurs make minor mistakes when filling out a payment order for an individual entrepreneur, since at the initial stage they try to cut down their expenses, in particular for accountant services, trying to do all the work themselves. It is for such individual entrepreneurs that this article is intended, which will allow them to avoid frequent and serious mistakes, save time, money and, most importantly, nerves.

It makes a big difference whether you open an account with a large or small bank. And here's why - if the personal account was opened in a large bank, then you can find out the reason why your payment was rejected only by the error code, which is not always clear even to an experienced accountant. But having opened a personal account in a small bank, you can get advice from the operator himself, who is responsible for monitoring the filling out of payment orders. He will be able to help you enter the correct data and indicate the fields that need to be filled out.

What details must be provided?

As you already know, an individual entrepreneur’s payment order is an order that is issued by the account owner, in particular an individual entrepreneur, sent by mail or personally brought to the bank in order to instruct the bank to transfer the necessary part of the funds to the account of the recipient specified in the document. The bank, in turn, must check the accuracy of the specified information and, if the specified amount is available in the individual entrepreneur’s account, transfer the amount to the desired personal account.

Each payment order of an individual entrepreneur must have mandatory details. Below is a list of them:

1. Code and name of the payment document, for example, “Payment order”;

2. Date of application and its individual number;

3. TIN of the payer and recipient, as well as their name;

4. Bank data and details, such as BIC, address, personal account of the payer and recipient of the amount;

5. Purpose of payment;

6. Payment amount. Must be indicated in numbers and words;

7. Order of payment;

8. Payer's signature and seal.

The validity period of an individual entrepreneur's payment order is limited and is only 10 days from the date of preparation. In addition, it is prohibited to make any blots or corrections on the payment slip. At the same time, the bank must execute any order, regardless of the payment amount indicated in it, but provided that there is the required amount in the personal account.

The field with the amount has its own specific filling - it is filled in with separators in the form “-” if the amount contains kopecks, and with an ending in the form “=” without kopecks. For example, if the amount is 100 rubles and 36 kopecks, then it should be written like this - “100-36”, and if the payment amount is exactly 1000 rubles, then the individual entrepreneur should write it like this: “1000=”. If there are kopecks, they are also indicated in words.

Features of individual entrepreneur payment orders

The Central Bank approved form 0401060 as a unified form for payment orders, which meets all the necessary requirements. This means that this form should be used not only by individual entrepreneurs, but also by legal entities. At the same time, the payment order for individual entrepreneurs is slightly different from the others:

The TIN for an individual entrepreneur has 1 digit more;

The entrepreneur's account begins in a strict sequence of numbers - 40802;

It is necessary to indicate the status of the payment order in the name of the payer. Some banks require you to indicate in full that the payment is ordered by an individual entrepreneur, while others allow it to be shortened to individual entrepreneur. The same applies to the recipient of funds if he is an entrepreneur.

Considering that the individual entrepreneur does not have a checkpoint, the number “0” should be indicated in the column.

There is also the possibility of automatically filling out payment documents using online banks or specialized accounting programs. In this case, the checkpoint field has special control, so sometimes instead of one digit 0, nine 0s should be indicated, otherwise the payment order may not pass automatic control.

How to control payment orders of individual entrepreneurs

There are many options for preparing payment orders. An example of this is accounting programs such as 1C, My Business and Accounting.Kontur. Many entrepreneurs use the services of client and Internet banking provided by the banks that serve them. If these filling options do not suit you for some reason, you can always download a simple individual entrepreneur payment order form, fill it out using any available editor, for example, Word, and take the form to the bank yourself.

Please also note that the price for processing an individual entrepreneur’s payment order sent through the program automatically and delivered by you on paper to the bank will vary, since in the second case the participation of bank employees will be required, which, accordingly, must be paid separately. You can find out the difference in cost at your bank.

At the same time, a payment slip compiled using programs and sent through them to the bank will undergo several stages of control:

1. The first automated control at the level of accounting programs through which the payment form was filled out. Typically, the number of characters in the filled fields, the correctness of the specified BIC, and the absence of empty fields are controlled here.

2. The second stage includes automatic control during the transfer of the payment to the bank system.

3. At the third stage, a bank employee checks that the fields are filled out correctly. Much attention is paid to the “Purpose of payment” field, which must be filled out as required by the bank.

4. The fourth stage includes control at the interbank level, when the payment is transferred to the recipient's bank.

Let's summarize - a correctly drawn up individual entrepreneur payment order is the key to a successful transfer of funds from your account to the recipient's account. You should not fill out such forms by hand due to the fact that they have a large number of fields to fill out, which increases the chances of making a mistake. Hire an accountant or use special programs that have built-in services to monitor the correct completion of the fields of the payment document.

In most cases, an order for the payment of funds issued on behalf of a private merchant must reflect the status of the originator - an individual entrepreneur. We tell you what code values ​​are allocated for this category of payers in 2019 and what, according to the rules, they mean.

What to follow and where to point

Entrepreneurs indicate their status as an individual entrepreneur in 2019 in accordance with Appendix No. 5 to Order of the Ministry of Finance No. 107n of 2013.

By the way, we draw your attention to the fact that since the end of April 2017, this regulatory document has been in force in a new edition. The reason is amendments to the tax legislation, where from 01/01/2017 most of the rules on insurance contributions to extra-budgetary funds (except for the Social Insurance Fund for injuries) were transferred.

Field 101 that interests us - the status of the originator - individual entrepreneur in the 2019 payment order is seen in the upper right corner. If the payment is addressed to the Russian budget system (including extra-budgetary funds), then a two-digit numeric code must be entered. When the payment occurs between private individuals and is not related to public finances, field 101 is left empty.

Thus, the status of the originator in individual entrepreneurs’ payments is indicated when transferring:

• taxes;
• fees;
• contributions to extra-budgetary funds;
• state fees;
• other payments (arrears, penalties, fines, interest, etc.).

What to indicate

Compiler status – individual entrepreneur: codes
Code	Situation
02	Tax agent (income tax, VAT)
08	Situation: transfer of money to the budget system (here – insurance contributions for injuries to the Social Insurance Fund, etc.). Exception: taxes, fees, insurance premiums and other payments supervised by tax authorities.
09	IP: · tax payer; · fees; · insurance contributions (to the Pension Fund of Russia, FFOMS); · other payments supervised by tax authorities.
15	Situation: draws up a payment order for the total amount with a register for the transfer of money received from individuals.
17	Merchant – participant of foreign trade activities
18	An individual entrepreneur is required by law to transfer customs payments to the treasury, but he is not a declarant
20	Entrepreneur – payment agent Task: draws up orders for the transfer of money for each payment by individuals
26	Merchant – founder or participant of the debtor IP as a third party Situation: draws up an order to repay claims against the debtor for mandatory payments included in the register during bankruptcy
28	Individual entrepreneur – recipient of international mail within the framework of foreign economic activity

Features of filling out the document

To manage your own current account as an individual entrepreneur, you will need to master the process of drawing up and sending payment documents to the bank, in particular, payment orders, on the basis of which a bank employee will send money from your account to the recipient.

If the payment order you have drawn up contains errors, the transfer of funds will either be delayed, or will not take place at all, or the money will be sent to the wrong recipient. Therefore, you must be extremely careful when filling out payment orders for individual entrepreneurs.

Beginning entrepreneurs often make mistakes when filling out payment orders, since they often fill out payment orders on their own, without the help of an accountant, and learn from their own mistakes. It is for such individual entrepreneurs that this article is intended - it will allow you to avoid gross mistakes and save time.

If you have opened an account in a small bank, then there is a high probability of getting advice directly from the operator who controls the correctness of filling out the payment order - he will tell you what data to enter and in which columns. But if you are serviced by a large bank, then you can find out why your payment was rejected only by the error code, which is not always informative for an inexperienced accountant.

Mandatory payment order details

A payment order is nothing more than an order that the account owner (in our case, an entrepreneur) sends automatically or brings personally to the bank, in order to entrust the bank with the responsibility of transferring funds to the recipient specified in the document. The bank checks the correctness of the payment order of the individual entrepreneur or legal entity and, if the required amount is available in his account, transfers the funds to the payee's bank.

Any payment order must contain the following mandatory details (contents of the payment order):

• Name and code of the payment document (“Payment order”, “0101060”).
• Individual number and date of compilation.
• Name and TIN of the payer and payee.
• Name and bank details (BIC, correspondent account, location address) of the payer and recipient.
• Purpose of payment.
• Amount in numbers and words.
• Sequence of payment and type of transaction.
• Signature and seal of responsible persons.

The completed payment order has a limited validity period - 10 days from the date of its preparation. Corrections cannot be made to the payment slip. Regardless of the amount specified in the payment order, the bank is obliged to accept it and execute it as soon as the payer’s account has the amount required for payment.

The “Amount” field in payment orders is filled in with the separator “-” if there are kopecks, and ends with “=” if there are no kopecks. That is, this field will correctly look like this - “1000-24” (with kopecks) or “1000=” (if there are no kopecks). In the amount in words, the number of kopecks is indicated only if available.

Features of individual entrepreneur payment orders

As a unified form of payment order that fully complies with the requirements, the Central Bank approved form 0401060, which is used by both individual entrepreneurs and legal entities. But an individual entrepreneur’s payment order has some features that need to be remembered:

• The TIN of an individual entrepreneur is 1 character longer;
• starts with the sequence of numbers 40802;
• in the name of the payer will necessarily indicate his status in the payment order - “IP” or completely - “individual entrepreneur” (depending on the requirements of the bank). The same requirement applies to the recipient entrepreneur;
• since individual entrepreneurs do not have a checkpoint, “0” is entered in the corresponding column.

When filling out payment slips automatically, using online banking or an accounting program, sometimes the checkpoint field is controlled, so instead of one 0 it is necessary to put 9 zeros in order for the individual entrepreneur’s payment order to pass automatic control.

Control of payment orders

You can draw up a payment order using a specialized accounting program (for example, 1C), using online accounting (such as “Accounting.Kontur” or “My Business”), using Internet banking or a client bank provided by your bank. . As a last resort, you can always download a payment order form for an individual entrepreneur, fill out the payment order using a regular print editor and take it to the bank in person.

Keep in mind that the cost of processing a payment order sent automatically and delivered by you personally on paper will be different, since in the first case the participation of bank employees is minimized. You can find out more about the cost difference in your bank’s tariffs for cash settlement services.

Any payment order made by an individual entrepreneur using software and sent to the bank goes through several stages of control:

1. Automated control at the level of the accounting program or Internet bank in which the payment is filled out. As a rule, the number of characters in digital fields, the key digit in current accounts, the correctness of the specified BIC of the bank, and the absence of empty fields in the order are controlled.
2. Repeated automated control in the process of transmitting an individual entrepreneur’s payment order to the banking system.
3. Control of the payment by the operator - at this stage, the bank employee controls the correctness of filling out the fields. The main attention is paid to the purpose of the payment, which is filled in in accordance with the requirements of the bank.
4. Automated control at the interbank level, during the transfer of the payment to the receiving bank.

Thus, a correctly drawn up payment order is the key to timely receipt of the funds you transferred. Due to the large number of digital fields, we do not recommend filling out payment orders for individual entrepreneurs by hand, as there is a high probability of errors. Use accounting programs that have built-in algorithms for monitoring the correct filling of payment fields.