Installed in Art. 855 of the Civil Code of the Russian Federation, the sequence of payments is a sequence of withdrawing finances from several documents whose repayment date has arrived. Normally, there are two rules for its definition. Next, we consider article 855 of the Civil Code of the Russian Federation in a new edition.
General rules
If there is an amount sufficient on the payroll account to pay off all the claims made, withdrawal is made in the order of receipt of administrative and other documents. This order of debiting funds from the account is called calendar. This rule applies unless otherwise provided by law. In case of insufficient amount, a different deadline for the performance of obligations is established.
Non-calendar sequence
In case of insufficient funds for the settlement of accounts, debt repayment is carried out primarily on the basis of executive documentation providing for the transfer / issue to satisfy claims for damage to health / life, as well as for the collection of alimony. After that, severance pay and salaries are deducted to persons working or working under a contract, remuneration to the authors of intellectual work products. In the third turn, the write-off is carried out according to settlement documents, providing for the issuance / transfer of remuneration to persons employed in the enterprise in accordance with the contract, instructions of the control authorities to pay off debts to the budget. The latter, in particular, includes overdue taxes and fees, as well as insurance premiums. In the fourth turn, amounts are written off to satisfy other requirements. After that, debts are repaid as documents are received.
Explanation
The rules formulated in the norm apply both to the current account for the LLC (credit institution) and to its customers. The first provision is valid in cases where the amount of p / s is sufficient to satisfy all the requirements. In this situation, repayment is carried out in the order of receipt of the documents, if the deadline for fulfillment of obligations has come (with the acceptance form or if there is an indication of the date in the paper itself). Exceptions to this rule may be provided for in law.
Second rule
It applies to cases when the amount to pay all claims is not enough. For the correct application of the sequence established in Art. 855 of the Civil Code of the Russian Federation, it is necessary to take into account judicial practice and other norms. The first and second groups of requirements are determined by paragraphs 2 and 3 of the second paragraph. Abs. 4 By a decision of the Constitutional Court, it was recognized as inconsistent with constitutional provisions. According to Part 3 of Art. 79 FKZ No. 1, the rules that contradict the Basic Law lose their force. It must be remembered that the Constitutional Court, when deciding, was guided by the need to pay off wage arrears and to the budget at the same time. Since no corresponding changes have been made to the Civil Code, the absence of a third group of deductions is made up every year by the federal law on the state budget.
The nuances of the norm
The current account for the LLC acts as a fund in which capital is concentrated, intended for spending on various needs. Among them - wages, mandatory contributions to the budget, insurance premiums. In accordance with Art. 855 of the Civil Code of the Russian Federation, the removal of these amounts is carried out after the repayment of the debts specified in paragraph. 1 and 2. From this rule it follows that non-tax and tax deductions, as well as remuneration are made in the order of receipt of the relevant documentation. Contributions to the PFR, FSS and MHIF are considered deductions to the budget, in accordance with Articles 144 and 10 of the BC.
Controversial moment
It concerns the availability of the fourth stage in Art. 855. Lawyers often disagree about its existence. The lack of a unified position on this issue entails, in turn, contradictions in determining the number of groups in a sequence. In one case there are 6 of them, in the other - 5. The fourth group, provided for by the norm 855 of the Civil Code of the Russian Federation, is preserved in some truncated form. Here should refer to Art. 5 Federal Law No. 308. According to the norm, contributions to the budget and extra-budgetary state funds are assigned to the third group. However, the provisions of para. 5, paragraph 2 of Article 855 of the Civil Code of the Russian Federation under consideration allow us to conclude that as a result of the “subtraction” indicated above, a category remains that is not included in the sequence structure. It is a deduction to extrabudgetary funds. They move to the 4th group. 5 and 6 stages are determined in paragraph 2 without additions and adjustments.
Salary
It is assigned to the second group in the sequence established by Article 855 of the Civil Code of the Russian Federation. In determining the semantic content of the concept of remuneration, it is necessary to use different legal sources. In addition to the Labor Code, they include the Tax Code, as well as judicial decisions. Meanwhile, the above sources contain different lists of payments. In addition, these documents, as a rule, are of a narrowly applied nature and are used in resolving specific issues (calculation of salaries, UST, and so on). It is also worth saying that these sources contain open lists of categories. Tenants, in turn, have the right to establish a payment system at their enterprises at their own discretion. Regarding the use of the term "remuneration" in paragraph 3 of paragraph 2 of Article 855 of the Civil Code of the Russian Federation, the legislator has provided for the formation of a preferential group for deductions made by the employer to the employee for the latter's activities under the contract (agreement). This guidance allows you to exclude other amounts not related to labor relations.
Deductions to the budget
They are not limited to non-tax and tax amounts, contributions to the PFR, FSS and MHIF. The indicated deductions include all payments directed to the budget account. They are determined by the column "P / s of the recipient" in the document. The structure of budgetary deductions may include, for example, rental payments to be transferred to an account that is opened in the Treasury's accounting register. In practice, meanwhile, there are some problems in determining the composition of budget allocations. First of all, difficulties arise when establishing the sequence of writing off the amount of the fee by order of the bailiff. They are caused by the following circumstances. The Law "On Enforcement Proceedings" does not contain a fully regulated mechanism for collecting and deducting fees. However, it is known that it is subject to transfer to the federal budget. But first, it must be credited to the FSSP deposit account along with other funds repaying the debt. The total amount is distributed according to the rules established by 110 articles of the above Law. In this case, the fee is transferred to the federal budget in the third place. It follows from this that in practice a situation is likely when its amount recovered from the debtor will actually be directed to satisfy the creditor's claims. This, in turn, indicates that the bailiff’s decision will most likely require the banking organization to transfer the fee, not to the budget, but to the FSSP account, which is open in the usual financial structure. Accordingly, it appears that this deduction relates to the fifth group in the sequence. The Bank should not make any corrections to the documentation provided by the bailiff. In this case, it is enough to make the payment in the sequence prescribed by law.
Tax amounts
In practice, differences are noted in determining the sequence of debt removal according to the requirements of the Federal Tax Service, depending on the inspection procedure chosen by the inspection. In cases where it is implemented by sending a tax structure order to the bank, the amounts from the payer's account are debited directly to the budget of the Russian Federation. These operations belong to the third group in the sequence. If the decision is executed with the involvement of a bailiff, the amounts are debited to the FSSP account and then transferred to the budget. In this case, there is a problem with determining the group in the withdrawal sequence. In accordance with the informal approach, it is taken into account that the amount debited to the FSSP account is ultimately payable to the budget. From this we can draw the following conclusion. Collected payments act as deductions to the budget, regardless of the fact that they are transferred directly to it. For the correct application of the norm, it is necessary to use a formal attribute - the type of account to which funds are to be debited. R / s FSSP is not included in the structure of funds, which take into account the amount of the budget system. In this regard, the collection of fines and arrears is carried out in the fifth place.
Practical application of the provisions
The formal approach discussed above allows you to overcome certain difficulties. For example, the bailiff in the decision indicated not only the arrears to the budget by the decision of the tax inspectorate, but also fines and a performance fee. Thus, the document contains amounts related to different groups in the sequence. Suppose a measure to block operations was applied to the debtor’s debt settlement. This event, in accordance with Art. 76, part 1 of the Tax Code, does not create obstacles to the transfer of funds to the budget. In this regard, any instructions of the tax inspectorate or of the owner of the r / s to send the corresponding amounts are executed without taking into account the specified measure. The same deductions, but recoverable by order of the bailiff, must be credited first to the FSSP account. Accordingly, in this case they cannot be attributed to the group of budget allocations. If you are guided by a formal principle, then both payments belong to the fifth group.
It follows from this that a measure involving blocking operations will “freeze” them as well. In an informal approach, fines and arrears are debited from the account, regardless of the established restrictions. In this case, the performance fee will be delayed.