What does the order of payment mean in a payment order? Order of payment in a payment order When is it necessary to indicate the order of the payment being made?

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.”

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 is necessary to take 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.

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, tax debts, 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.

A fairly common situation is that a manager brings a payment slip to the bank, but the document is not accepted. The operator explains: you have entered the order of payment incorrectly. 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 order placed?

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 “Outline. plat.", and opposite it there is a single digit. This is our order of payment.

One small number, because of which your payment may not be accepted at the bank.

What does queuing mean?

In order to understand what this or that number in the “Payment Sequence” cell means, 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 if there are 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 the account is regulated by Article 855.

Sequence of payments

So, according to current Russian legislation, the order of payments made from the account today looks like this:

1. Write-off according to enforcement documents satisfying claims for compensation for harm caused to health and life, including write-off of alimony.

2. Write-off according to executive documents satisfying 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 to pay wages to employees under employment contracts, as well as deduction of insurance contributions for pension, medical and social insurance.

4. Write-off of funds according to executive documents satisfying other monetary claims.

5. Other write-offs for other payment documents, in the order in which payments were received by the bank.

It turns out that the fifth stage includes our payments of bills from suppliers and contractors, payment for services provided to us by third-party organizations.

It should be taken into account that if there are insufficient funds in the account, payments of one queue will be written off in calendar order, that is, according to the date of receipt. Salaries and contributions to social funds are made only after the funds of the first and second stages have been written off.

We hope that now, when drawing up a payment order, you will definitely pay attention to the small but important number of the payment order. And your payments will be made quickly and in compliance with all deadlines!

Mezentseva Vasilisa

The order of payment in the payment order 2018year is established according to the norms of the Civil Code of the Russian Federation. We will look into why this information is needed and how to fill it out correctly in different cases.

When do you need to fill in detail 21 “Payment order” in a payment order?

The field “Payment order” must always be filled in when drawing up a payment order. But this becomes especially relevant when there is not enough money in the organization’s current account to pay off all obligations. In this case, the payment procedure is regulated by clause 2 of Art. 855 of the Civil Code of the Russian Federation.

Read about which mandatory fields a payment order has.

The procedure for payments from a current account established by the Civil Code of the Russian Federation

The order of payments in 2018 is as follows:

First, payments will be made under writs of execution for alimony, compensation for harm to life and health.
Then - according to writs of execution for payment of arrears of wages, severance pay, and royalties.
In the 3rd place - for wages based on payment orders, as well as for taxes, fees and contributions based on collection orders.
Payments under other writs of execution - in the 4th stage.
The last to be repaid will be the obligations ordered by the organization, including the last order of payment - for taxes.

Read about the order of VAT payments in the material .

What to put in the order of payment when paying taxes

With salaries, everything is simple and clear: we draw up a payment order with payment order 3 and send it to the bank. But when preparing a payment order for paying taxes, the question often arises: what order of payment in the payment order should I choose - 3 or 5?

This ambiguity is associated with amendments to Art. 855 of the Civil Code of the Russian Federation, which came into force on December 14, 2013. Before this date, the 3rd stage included payments for taxes, fees and contributions not only on instructions from regulatory authorities, but also on orders from organizations.

After this date, voluntary repayment of the debt was included in the 5th priority. But many organizations continue to issue payments the old fashioned way with the number 3. The bank may ask you to correct such documents.

Is tax considered paid if the bank did not transfer the money to the budget (opinion of the judiciary), see.

So what is the right way?

You need to remember: if you want to pay taxes, put the number 5 in the order of tax payments in 2018. Thus, you will comply with the requirements of the Civil Code.

The bank does not accept a payment with incorrectly filled in details - should I correct it or not?

According to the regulation of the Bank of Russia dated June 19, 2012 No. 383-P, an incorrectly completed “Payment order” detail is not grounds for refusing to transfer money. According to the Ministry of Finance of Russia (letter dated October 4, 2017 No. 05-07-06/64623), an accountant’s error in the order of payment cannot be grounds for bankers to return a payment.

Therefore, formally, the bank must accept such payments. But there is a practice when banks ask you to redo documents and fill out the specified details correctly. Whether to correct the documents or not is up to you. But you need to take into account that it is not difficult to redo the payment, but disputes with the bank can take time and delay payments.

For information on where to find out that your tax payments have been received by the recipient, read the article “Make sure your payments go as intended.” .

Results

The “Payment order” detail is always filled in, since this is required by regulation No. 383-P. It is especially necessary to pay attention to this field when the financial position of the organization is lame and Art. 855 of the Civil Code of the Russian Federation. You should study the order in which payments are made and, depending on this, indicate the correct order. To reflect the order of payment in the payment order - 2018, symbol 5 is given for taxes, and symbol 3 for payment of wages. No changes were made to the order of payments in 2018.