In the process of carrying out activities, economic entities produce various forms of settlement using a non-cash system through servicing banks. To conduct these operations, the financial service of the organization draws up payment requests and instructions. These documents are the basis for writing off money from the accounts of the business entity only when all the fields of these forms contain the necessary data, which are mandatory.
One of the cells of requirements or orders contains information in the form of a number that can be placed in the range from one to six. It denotes the order of payment. The definition of this indicator is fixed in the Civil Code of the Russian Federation. According to this legislation, the order of payment is a strict sequence in the implementation of transactions that are carried out by banking organizations for a certain group of payment documents, when the time of their payment has come or will come on the day of the grant.
The regime for writing off cash is established when the financial position of the business entity does not allow you to pay all the necessary amounts in a timely manner. If such a situation does not arise, then all the necessary payments by the bank will be deducted from the order of the organization.
The order of payment is compulsorily legislated in the article eight hundred and fifty-fifth of the Civil Code of the Russian Federation. By its values determine the following:
1. In the first priority of payments, banking organizations write-off money from the accounts of enterprises on documents of an executive nature, according to which the transfer of finance must satisfy the requirements related to the recovery of alimony, as well as the harm done to the health and life of citizens.
2. The figure "two" in the field indicating the priority of payment is a prescription for the execution of an order issued in the prescriptive documents relating to the payment of severance pay, as well as remuneration under an employment contract, contract or author's agreement. The issue concerning the priority of payments was considered in the Decision of the Constitutional Court of the Russian Federation, which established a calendar sequence for writing off funds from the accounts of the organization if there are payments to the budget and extrabudgetary state funds, as well as payments that are remunerations for professional activity. In this case, they can relate to both the first and the second stage.
3. When third priority is specified in payment documents, the bank transfers money in this sequence to employees whose relations with the employer are formalized by labor contracts (contracts). To the same graduation include payments to public funds (pension, social insurance, medical compulsory insurance). If the status of the organization's account does not allow all transfers to be made on the same day, payments of the third order are made in a calendar sequence. At the same time, it should be taken into account that the payments that the legislation assigned to execution under the first and second regime should be fully satisfied.
4. The fourth priority of payments includes transfers to the budget and funds related to extrabudgetary. They include those that are not accepted for cancellation in the third order. Also, the fourth priority of payment - state duty, fines, penalties, etc. All amounts are transferred only after satisfying the requirements relating to regimes number one, two and three.
5. The fifth priority of payment provides for the writing-off of amounts on documents of an executive nature, which provide for the satisfaction of other requirements.
6. The figure "six" in the field of the payment queue means that these documents are accepted for execution in the calendar sequence.