Sequence of payment by payment order 6. Sequence of payment: sequence of debiting funds from a bank account. The bank does not accept a payment with incorrectly filled in details - correct it or not

Established by civil law. Filling out field 21, which contains the document priority code, is mandatory in all cases of transferring money from a bank account and is especially important when paying fiscal fees. Let's figure out what values of this detail exist depending on the type of payment.

Order of payment in a payment order - purpose

The standard form of a valid payment order is approved in Appendices No. 2, 3 to the Regulation of the Bank of the Russian Federation No. 383-P dated June 19, 2012. But the very concept of “order of payment” is regulated by the Civil Code in clause 2 of the stat. 855, and means a certain regulation for writing off finances according to existing requirements in the event of a lack of funds. In 2017, civil requirements establish 5 types of priority:

The first is intended for payments of alimony and compensation for harm to health and/or life.
The second is intended for issuing wages, benefits or royalties based on executive documents.
Third – valid for current salary transfers; payments on behalf of the Federal Tax Service regarding the repayment of taxes and fees; instructions from the FSS/PFR - on insurance premiums.
The fourth is relevant for payments under all other executive documents.
Fifth – valid for payments in calendar order for all other payment documents.

The details under discussion are important, first of all, for the banking institution where the money is transferred. Moreover, if payments according to legislative norms belong to one group, the write-off is carried out according to the calendar queue (last paragraph of Article 855 of the Civil Code).

How to indicate the order of payment in a payment order in 2017

During the formation of a payment order, business entities independently indicate this detail, based on the designated types of payment priority. In this case, it should be taken into account whether the payment is transferred voluntarily or forcibly - in accordance with collection orders and other executive documents. Taking into account the above, the following types of details must be entered in field 21:

1 – payment of compensation under writs of execution, including alimony.
2 – payments of wages, benefits and copyright amounts according to executive documents.
3 – current salary payments, forced write-off for collection of debts on taxes and insurance contributions.
4 – all other types of payments under executive documents.
5 – all other current types of payments, including taxes, fees, paid in calendar order.

To summarize, you should remember: when paying taxes in 2017, code 5 is indicated, when transferring current salary debts - 3, when executing forced collections from the Federal Tax Service and funds - 3. When regular financial assistance is issued, the order of payment in the payment order is 5.

If field 21 is filled in incorrectly, the bank should not formally execute such a payment. However, in practice, many financial institutions meet clients halfway and redo the documents themselves. Nevertheless, in order to avoid failures in the execution of the operation, it is recommended to initially indicate the correct values, observing the norms of civil law.

bank accounts

Payment sequences - changes in filling out details 21

When opening a settlement or current account in a bank, about order of payments (sequence of debiting funds) no one thinks about the account - everyone is determined to work without financial problems. And yet, everyone becomes familiar with the concept of “order of payments” and occurs the first time they fill out a payment order or payment request. So what is “payment order” and where is it entered?

Payment order - definition

Payment order- this is the sequence established in the Civil Code of the Russian Federation for the bank to write off funds from customer accounts based on received orders (settlement documents), the payment period for which has already arrived or is due on the day they are received by the bank.

The payment queue does not depend on the types of orders received by the bank (payment orders, payment requests, collection orders, ...) to the client’s account, but depends on the availability of funds in this account and their sufficiency to pay for all received settlement (payment) documents.

Where and what symbols indicate the order of payment

The order of payment is indicated in all types of customer orders. Thus, according to Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds,” the order of payment (21 details number) is indicated in the following types of customer orders:

In the payment order (See the form in Appendices No. 2 and No. 3 of the Regulations)
In the collection order (See the form in Appendices No. 4 and No. 5 of the Regulations)
In the payment request (See the form in Appendices No. 6 and No. 7 of the Regulations)
In the payment order (See the form in Appendices No. 9 and No. 10 of the Regulations)

21 props number(field number 21), reflecting the “order of payment” - is indicated in the payment document with only one digit in accordance with federal law (Civil Code of the Russian Federation) or is not indicated in cases established by the Bank of Russia.

Since December 14, 2013, the order of payments has been established - 5(from the first to the fifth), and the payment document always contains one of these five queues - the amendment to the Civil Code of the Russian Federation was introduced by Federal Law of December 2, 2013 N 345-FZ. The same Federal Law abolished 6 priority of payment.

Payment documents are accepted by banks for execution with the mandatory completion of all details, which includes filling out 21 details, so a payment document without this detail from a client is practically not accepted by the bank for execution.

The procedure for making payments and existing types of priority of payments

Article 855 of the Civil Code of the Russian Federation dated January 26, 1996 N 14-FZ establishes two fundamental priorities for writing off funds from the client’s account and describes the procedure for making payments:

Calendar order of payments- if there are funds in the client’s account, the amount of which is sufficient to satisfy all the requirements for the account, that is, banks write off funds from the account in the order in which the client’s orders and other documents for debiting are received.

Sequence of payments (in the sequence established by law)- if there are insufficient funds in the account to satisfy all the requirements presented to it, the order of debiting funds established by paragraph 2 of Article 855 of the Civil Code of the Russian Federation is applied.

But, regardless of what payment procedure is used, field 21 must be filled in in payment documents (orders).

Sequence of payment (in the sequence established by law)

In accordance with paragraph 2 of Article 855 of the Civil Code of the Russian Federation (as amended by the Federal Law of December 2, 2013 N 345-FZ), funds are written off if there are insufficient funds in the account to satisfy all the requirements presented to it, is carried out by banks in the next order:

First of all (payment order 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 collection of alimony;

Secondly (payment priority 2)– according to executive documents providing for
transfer or issuance of funds for settlements for the payment of severance pay and wages with persons working or who worked under an employment agreement (contract), for the payment of remuneration to the authors of the results of intellectual activity;

In third place (payment order 3)– according to payment documents providing for the transfer or issuance of funds for settlements of wages with persons working under an employment agreement (contract), instructions from tax authorities to write off and transfer debts for the payment of taxes and fees to the budgets of the budget system of the Russian Federation, as well as instructions bodies monitoring the payment of insurance premiums for writing off and transferring the amounts of insurance contributions to the budgets of state extra-budgetary funds;

In the fourth place (payment order 4)- according to executive documents providing for the satisfaction of other monetary claims;

In the fifth place (payment order 5)– for other payment documents in calendar order.

Debiting funds from the account according to requirements, related to one payment queue, is carried out in the calendar order in which documents are received by the bank.

If there are insufficient funds in the account, the account manager has only a limited opportunity to regulate the order of making those payments that arrived on the same day and fell into the same queue.

In payment documents, the order of payment (in field 21) is always indicated, although from all of the above we can conclude that the calendar order of payments is applied in the following cases:

when there are enough funds in the account for all payments;
within each (one) priority of payment when there are insufficient funds;
when making all payments of the fifth priority.

So, from December 14, 2013, the number of payment queues decreased from 6 to 5 in accordance with the amendments introduced by 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 the event of a lack of funds in the client account, as well as when operations are suspended, a sequence (sequence) of debiting funds arises. Let's take a closer look at the features of these parameters.

What is the order of debiting funds?

Based on the law, primarily on clause 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 order of payments from the current account is not relevant. It is important to understand that in any incoming banking document, field 21 (digital priority indicator) should not be empty and should be filled out in any situation.

If there is a lack of finances to implement payments for which there are orders for the transfer of funds and payment, a legally established priority arises. But if payment documents arrive at the bank at once, priority is given to the transfer of finances 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 determinative of the sequence.

The order of payments, the order of their implementation

According to Article 855 of the Civil Code of the Russian Federation, there are two priorities for writing off 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 sequence - a certain sequence of transfers is used in the event of a lack of finance to process received payments that satisfy the requirements for maintaining an account.

Regardless of the sequence of payments, field 21 must be filled in.

Legislatively established order of payments

As discussed earlier, if the client lacks finances, the order in which funds are written off from the client’s account is established by law. Let's consider each of the points in detail.

Queue No. 1. Given for the distribution of financial resources according to enforcement requirements for the issuance or transfer of finances for compensation of damage caused to health or life, claiming alimony;

For example, if there is insufficient funds in the client’s account, enforcement conditions obtained on the basis of a court decision must be processed in a priority manner.

Queue No. 2. Relevant for transfers according to executive documentation for the issuance or transfer of finances for calculations of remuneration of persons collaborating on the basis of an employment agreement, severance pay, remuneration for intellectual work;
Queue No. 3. Provided for payments for the transfer or issuance of financial resources to employees collaborating on a contract basis, payment of budget taxes and fees, debt obligations for taxes, write-off of insurance premiums;

In practice, difficulties arise 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 (based on payments drawn up by the taxpayer) - fifth.

Queue No. 4. Intended for payment of documents requiring the fulfillment of other financial requirements;
Queue No. 5. Necessary for conducting financial transactions using other payment documents, executed in calendar order. But the difference between the last two orders is that the fourth is indicated only in executive documents, and the fifth - in all others.

When documents intended for making a payment, related to one queue, arrive at the bank, their execution occurs strictly in calendar sequence from the moment the receipt begins.

If the client’s account does not have enough funds to process received payments, he is given a limited opportunity to regulate the payment of orders received within one day that are in the same queue.

Field 21 (order of payment) in the order to make payment from the account must be filled in, despite:

The presence of funds in the client account required to make all payments;
Carrying out transactions of the fifth stage;
Making a payment when there is a shortage of finances.

Important! Since 2013, 345-FZ, amendments have been made to 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 seizure: order of debiting funds

In order to ensure enforcement proceedings, bailiffs have the power to seize a client account. A forced situation prohibits the account owner from disposing of property until obligations are fully fulfilled; he will not be able to independently pay priority bills. In this case, the order of debiting funds is as follows:

Payroll for employees. To implement it, the formation of a labor dispute commission will be required. In this case, the payment document is assigned the second priority;
Payment of taxes. Not possible as a priority in the event of a temporary suspension of account transactions. Implemented only at the initiative of tax officials. In this case, the document is assigned the third priority.

Important! Suspension of transactions on an account above priority 3 implies the impossibility of making payments only for the fourth and fifth priority.

Features of writing off funds depending on the situation

Insufficient funds for payment and making payments on the current account is a fairly common situation. It may have several reasons:

Temporary lack of funds in the client's account - in this situation, the calendar order and the sequence number of receipt of documents for payment will determine the sequence of writing off funds;
Suspension of transactions carried out on the debtor's accounts by tax authorities 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 in the use of funds in the account. This limitation reduces the amount of financial resources available for spending by the debtor, which ultimately causes the total amount of money to be insufficient.

The restrictions on client accounts have the following features:

Valid only within the amount of the set limit;
Has no relation to budget payments.

Conclusion

In the event of a shortage of funds in the client account at the time they are written off, as well as in situations of seizure by tax authorities, the order of payment becomes important. The article discusses options for the order of payments in the event of various situations.

In the daily activities of an organization, the number of different payments can be quite large, so the most important of them from the point of view of the law should be carried out before others. Mandatory payments are the most significant. Namely, payment of taxes and contributions to extra-budgetary funds. Therefore, in field 21 of the order to transfer money, a special detail is provided - the order of payment. Let's figure out how to set the order of payment in a payment order in 2019 and why this indicator is needed in general.

Why is it necessary?

First, you should understand what the order of payment in a payment order for transferring money means.

As a general rule, the bank is obliged to fulfill an order from a client to transfer tax to the budget within the next day after such an order is issued by virtue of clause 2 of Article 60 of the Tax Code. If there is not enough money in the client’s account to transfer taxes, then the client’s funds will be written off in a strictly defined manner, which is established by Art. 855 of the Civil Code of the Russian Federation.

It follows from the legislation that the order of payment in a payment order depends on whether payment must be made voluntarily or compulsorily.

The specified article of the Civil Code defines the following order of cash write-offs:

1	Payments that occur under executive acts on compensation for harm caused to health or life Payment of alimony
2	Transfers in accordance with writs of execution for the payment of severance pay upon dismissal or wage arrears
3	Payment of debts on taxes, fees and contributions Issuing wages to employees
4	Cash payments for other executive acts
5	All other payment documents in the calendar sequence of their receipt

As you can see, the order of alimony in the payment order is always number one and has priority over other demands and orders to the payer’s account. In fact, this is one of the ways to protect family values.

Mandatory payments of the 1st, 2nd, 4th and partially 3rd priority can be made by the bank without the client’s consent, since the basis for the transfer of money is an executive document. Therefore, in the generated payment order, the organization can only indicate the 3rd or 5th priority.

The general principle of the queue is this: all payments that belong to one queue are executed in the calendar order of their receipt by the bank.

VAT

With regard to VAT, the order of payment in the 2019 payment order follows the general approach:

when transferring independently, you must indicate the 5th queue;
when collecting this tax forcibly - 3rd stage (clause 2 of the letter of the Ministry of Finance dated January 20, 2014 No. 02-03-11/1603).

Insurance premiums

The order of payment in the payment order for insurance premiums in 2019 will be similar. Due to recent global changes in legislation, these mandatory contributions have become similar in status to taxes. If there are no claims against you regarding the deduction of contributions, then put “5”.

Salary

According to the above gradation, the order of the salary in the payment order depends on whether the employer previously delayed its payment or not. Thus, the current wages (for the past month, etc.) are assigned to the 3rd stage, and its payment from the enterprise’s account according to the writ of execution goes as the 2nd stage.

Fine

The exact order of the fine in the payment order depends not on its type (tax/administrative, etc.), but on the order in which it is entered into the budget. If a person pays it of his own free will and the controllers have not received a corresponding order or receipt, then this will be the 5th stage. In the opposite situation - 4th line.

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 government service without first confirming that the fee has already been paid to the budget on an initiative basis.

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 set to the latest - fifth. From the state's point of view, they do not have priority over any other payments.

What to do if the order is incorrect

If there are enough amounts in the client’s current account to make all requested and necessary payments, then the queue specified in the order does not play a fundamental role. All payment orders will be executed by the bank in the order they are received. If there is not enough money in the account to fulfill all orders, the bank will write off the amounts in the order established by law (see above).

In 2014, innovations were introduced in the payment processing rules. The new document affects absolutely all legal entities (LEs) and individual entrepreneurs (IEs). When issuing payment orders, banks require that they indicate the order of payment, the responsibility for the correct determination of which lies with the payer.

Rules for making payments

The Regulation of the Central Bank of the Russian Federation No. 383-P states that payment orders should indicate the order of payment (field 21). What it is? This is a legally established procedure for banks to write off funds from customer accounts. Responsibility for the correct assignment of a payment to a certain priority lies with its initiator. But the bank executes the operation if there are enough funds in the payer’s account. Otherwise, documents are accepted in the order they are received. This is stated in Article 855 of the Civil Code of the Russian Federation. The bank may ask you to replace the payment order if the payer has incorrectly entered the order of payment in it. In this case, the status of the client's current account is taken into account.

Sequence of payments in 2014

According to Regulation No. 383-P, the bank is obliged to execute payment instructions in the manner prescribed by law. If any document details are executed incorrectly, bank employees have every right to return it for correction. This also applies to the order of payment. Every individual entrepreneur and company must know the queue number.

First: payments with enforcement documents providing for compensation for harm caused to life and (or) health. This also includes claims for alimony.
Second: payments with executive documents that provide for the payment of severance pay and wages. This also includes rewards for intellectual activities.
Third: current wages, arrears of taxes, fees on instructions from the inspectorate; insurance premiums on behalf of the control services of state extra-budgetary funds.
Fourth: payments with writs of execution with other monetary claims.
Fifth: other payments on a calendar basis.

Innovations

On January 1, 2014, new rules came into force, which clarified the requirements for indicating information in payment orders. Legislative acts have abolished the sixth order of payment. Thus, in the new year there are 5 of them. Another innovation concerns the rules for processing orders for insurance premiums and taxes. Now, in payment instructions, instead of the OKATO code, you need to indicate the OKTMO code (All-Russian Classifier of Municipal Territories). It is also written in field 105 “Purpose of payment”. Previously, salary calculations were classified as third priority. The new document equalized the status of these payments with taxes.

Payment of current payments

Payers independently indicate the order of payment in payment documents - in the specially designated field 21. This is a mandatory detail for this type of order. The order of payment may not be indicated only when transferring money to required reserves, including their return. these documents must be prepared in accordance with established rules. But if there is not enough money in the payer’s account, the bank will make payments, following a calendar queue, when the funds arrive in the account. Payment instructions must be executed in accordance with legal requirements. Therefore, when money appears in the client’s account, the bank makes settlements on orders with a higher priority.

UIN in payment documents in 2014

By letter of the Federal Treasury of Russia No. 42-7.4-05/5.3-836, a new requisite was introduced into payment documents - UIN, that is, a unique accrual identifier. It is assigned to payments to the budget (each separately). When paying taxes, fines, penalties, or other payments to the budget, the UIN in field 105 is written first. The changes also affected the types of payments. If previously there were 11 of them, now there are only 3:

Payment of penalties - PE.
Payment of interest - PC.
Other payments - O.

The change from OKATO code to OKTMO led to the emergence of new document forms for the transfer of taxes and mandatory fees to the budget for individuals and individual entrepreneurs. They are given the opportunity to make payments to the budget in cash and non-cash forms.

Order of payment for frozen accounts

Often, tax authorities suspend transactions on the accounts of legal entities and individual entrepreneurs due to their failure to timely make mandatory payments to the budget. In this case, the order of payments also applies. First of all, bank employees write off demands for writs of execution issued by organizations and alimony payments. Next comes payments to employees under executive documents, including royalties. You can transfer wages from “frozen” accounts (letter of the Ministry of Finance No. 03-02-07/1-279). But the bank must make payments strictly in accordance with the law. If the payer provides a payment order for the transfer of wages, and at the same time a demand for payment of taxes is made to his account, then the bank first fulfills the second one.

What to do if the order is incorrect

Responsibility for correctly indicating the order of payments rests with the payer. Filling out this information incorrectly will affect the urgency of the payment. After all, the bank first of all executes instructions, where in field 21 the order of 1,2 is indicated. And then in descending order. If the client is in doubt about which order to choose, you can consult with bank employees. Employees of a financial institution have the right to ask to replace documents if they find that the order of payment is incorrectly entered in them. State duty and obligatory payments to the budget in this case are checked more carefully. But the bank does not have the right to refuse to carry out a transaction just because the priority is incorrectly indicated in the order.

Paying taxes

When there are enough funds in the client's account, payment instructions are executed in the order prescribed by law, in the order they are received by the bank. Changes were made to the Civil Code of the Russian Federation in order to implement the Resolution of the Constitutional Court No. 21-P. It says that if the client’s account does not have enough funds to make payments, then his tax and salary debts are repaid in one turn. It turns out that collection orders issued by regulatory authorities belong to queue 3, and instructions issued by the client independently to pay taxes belong to queue 5. Servicing banks are obliged to follow the queue of documents. Even if the client enters the wrong order of payment, the bank must process the payment in the order established by law. Payers often forget about the new rules and bring documents with priority 6 to the bank. In this case, the payment instruction may be returned. The fact is that most payment programs in banks are configured in this way: they “do not accept” documents with non-existent details. This also includes priority 6. And although the bank does not have the right to refuse a payment for this reason alone, it is better to replace the instructions to avoid similar errors in the future.