The sequence of debiting funds from the current account: instruction

The debiting of funds from the settlement account of the debtor is carried out in accordance with the provisions of the Civil Code. The basic rules are established by Article 855 of the Code. In practice, difficulties may arise when processing write-offs of amounts for payment documents received by the bank. Particularly often, problems arise if the p / c is frozen by order of the executive bodies. Often, bank employees do not know what to do with funds received from a blocked account. Let us further consider the specifics of the provisions of Article 855 and the features of their application.

General information

If there is enough money on the payment system to repay claims submitted by creditors, the transfer is made as soon as the client's orders and other payment documents are received. In this case, there is a calendar sequence of debiting funds from the current account . If other rules are provided for any particular case, then Art. 855 is not applicable.

The order of debiting funds from the current account

It is applied if there is not enough money on the payroll account to pay off all the claims made. Article 855 establishes the following procedure for debiting funds from the settlement account of an enterprise or individual:

1. According to writ of execution, involving the transfer or payment of amounts in compensation for harm to health / life, as well as containing requirements for the recovery of alimony.
2. For IL, compiled for the payment of severance pay and earnings to persons who worked or are working under contracts. In the same queue there are writ of execution executed for writing off funds for transferring remuneration to the authors of products of intellectual labor.
3. For payment documents involving the issuance / transfer of wages to persons working under the contract, on behalf of the tax inspectorate for the payment of arrears of mandatory contributions to the budgets of all levels and control bodies for the payment of insurance premiums.
4. According to writ of execution, providing for the repayment of other claims.
5. For other payment documents. In this case, the calendar priority will be the debiting of funds from the current account .

Transfers within the same group are made upon receipt of payment documents.

Explanations

The sequence of debiting funds from the current account is a certain sequence established by law. It is necessary for the timely and full repayment of requirements for documents whose deadline has already arrived. Article 855 provides for two cancellation rules. The first applies to cases where the balance of the amount on the account allows you to pay off all the claims. In this situation, payments are made as payment papers arrive. A similar rule applies when meeting the requirements of one group.

The order of debiting funds from the current account at the time of arrest

Difficulties often arise when deciding whether a banking organization is obliged to continue the execution of the resolution on blocking r / s, if at first there are no funds or they are not enough, and then they begin to flow in and accumulate. At the same time, payment orders begin to arrive in the financial structure or documents already exist containing the requirements of 1-3 groups. Federal Law No. 389 supplemented the provisions of Law No. 229. In particular, amendments were made to article 81 (part 6). According to the norm, if there are no required amounts on the payroll account or there are not enough of them, the financial structure suspends operations or continues to block until the execution of the issued resolution or the removal of the arrest is complete. These additions are effective from 01.01.2012. Under Article 76 of the Tax Code, the suspension of operations on the payment system implies the termination of all payments. Moreover, there is a reservation in the legislation. The blocking of operations does not apply to claims whose repayment, according to the law, is carried out before the fulfillment of obligations to pay arrears of taxes and fees, insurance contributions, fines, penalties.

Important point

Another question that often arises in practice is whether the bank should postpone the execution of payment orders related to groups 1-3 before the required amount is accumulated on the account? If you answer this question positively, it turns out that the procedure for writing off funds from the current account at the time of arrest will be violated. This is due to the fact that in this case, payment documents of group 5 will receive priority over instructions related to compensation for health damage, payment of benefits, earnings, remuneration under copyright agreements, as well as tax deductions. The arrest must not violate the order established by Article 855. If it is imposed by the FSSP employee on the amounts stipulated for payment in group 5, the payment documents related to 1-3 gr are executed first.

Accounting

How is the procedure for debiting funds from the current account reflected? On credit 51 go through all the consumables. Postings will be as follows:

1. Db sc 60 (66, 91.2, 76, etc.) Cd. 51 - payment of obligations under the terms of the contract.
2. Db sc 68 cd 51 - deduction of budget payments.
3. Db sc 69 cd 51 - payment of contributions. At the same time, separate sub-accounts are opened for settlements with the FSS, FFOMS, PFR.
4. Db sc 70 (71, 73) Cd 51 - repayment of obligations to employees.
5. Db sc 75.1 cd 51 - payment of dividends to participants.
   

Additional group

Currently, disputes are underway about the availability of a fourth line of payments. Accordingly, the ambiguity of this point gives rise to ambiguity of opinions on the issue of the number of groups themselves. According to most experts, an additional lineup is present, but in a somewhat truncated form. Taking into account the revision of article 5 of the Federal Law No. 308, we can conclude that budget payments and deductions to extra-budgetary funds are assigned to the 3rd gr. But as a result of “exclusion” from the fourth stage, a category of payments arises that does not fall into other groups, including the third. These are contributions to extrabudgetary non-state funds. Thus, an additional group appears - in practice being the fourth. The 5th and 6th stages are determined by 855 articles without changes.

Documentation Features

Write-off of funds from the current account is made out by different securities. Among them is a payment order. For this document f. 0401060. The filling rules are given in Appendix 1 to the Regulation of the Central Bank No. 383-P. Upon receipt of the order, the banking structure must check:

1. The authenticity of the digital signature (in electronic form) or the conformity of the imprint of the seal and autograph of the person in charge with the available samples.
2. Lack of adjustments to the document.
3. The presence of mandatory details, the correctness of their instructions.
4. Sufficiency of the amount on p / s to meet the requirements.
   

Sender Notifications

In the case of the correct execution of the order and the availability of funds in the account in sufficient quantities for electronic settlements, the financial institution accepts the document for execution. In this case, the bank notifies the sender of the paper about the beginning of the procedure. If the order is executed on paper, the employee of the financial structure puts the date of receipt, signature and stamp. An instance containing marks shall be returned to the sender no later than the next day (working day). If the order is issued incorrectly, the bank will send an electronic notification of the cancellation of the transaction. In this case, the notice must indicate the reason for the cancellation. If the order is executed on paper, appropriate marks are put on it. The document is certified by the signature of the responsible employee and a stamp.

Features of payments

In case of insufficient funds on the account, orders are not accepted for execution and canceled (returned) no later than the next day. Exceptions are the amounts to be transferred:

1. Budgets, extra-budgetary funds, as well as other amounts established by Article 855 in paragraph 2.
2. At the request of recoverers.
3. Based on an agreement with a banking institution.

These documents are placed in the group of unfulfilled on time. Write-offs of funds are made in accordance with article 855.

Partial listing

For its implementation, the form f is also used. 0401060. On the front side of the paper in the upper right corner, a bank employee puts down the corresponding mark ("Partial payment"). The back of the order must indicate:

1. The serial number of the payment.
2. Date and number of the order.
3. Amounts of payment and balance on p / s.
4. Signature.
   

This information may be included in the annex to the order. It is compiled in any form. The relevant rules are present in paragraphs 4.4 and 2.10 of the Regulation of the Central Bank No. 383.