Don’t they charge a percentage for housing and communal services everywhere? How to stop feeding banks commissions

All owners of houses and apartments, as well as many tenants, face the need to pay utility bills. Therefore, many of them wonder whether this can be done through a bank, and what the commission, for example, of Sberbank, will be when paying for any housing and communal services receipt.

Sberbank allows everyone to pay for services in various areas of housing and communal services, even those who do not have accounts with this bank. How much interest Sberbank takes for paying for utilities depends on the method of performing this operation.

The country's leading bank allows you to pay utility bills in several ways.

Through the Sberbank cash desk

This is the oldest and most proven method by which housing and communal services were paid previously and are now paid by a significant part of the population.
These are mainly elderly people who are distrustful of all innovations. The completed receipts are given directly to the cashier, and he performs all the necessary further actions required when paying for utilities. The payer receives a receipt confirming that payment for housing and communal services has been made.

The payment commission, which in this case is due to the bank, is 3% of the amount paid. This is the largest commission that the Security Council of the Russian Federation takes for paying utility bills. But the undeniable advantage of this method of paying for utilities is direct contact with the person who makes the payment, and to whom you can ask questions relevant to this topic. For certain categories of the population this point is extremely important. The disadvantages of this method are constant queues associated with the slow work of cashiers who perform many actions manually.

Explain the procedure for accounting by the payment agent for the commission collected by the owner of the terminal?

Question from reader Klerk.Ru Ira (Krasnoyarsk)

Legal the person concludes with the physical person (owner of the payment terminal) agency agreement (installation of cash register and maintenance).

Commission from the terminal (internally collected by an individual, specified in the contract). Write down what kind of wiring to distribute all this and with what documents? Or tell me where to look.

The activities of organizations that accept money from the public in payment for various services under contracts with providers of these services through payment terminals are regulated by Federal Law No. 103-FZ “On the activities of accepting payments from individuals carried out by payment agents” dated 06/03/2009 (hereinafter referred to as the Law No. 103-FZ).

Paying agents are divided into two categories (clause 2 of Law No. 103-FZ):

1. Payment acceptance operators An operator wishing to attract a subagent must enter into two agreements - with the service provider and the subagent. Without these documents, it is not allowed to accept payments from citizens (Clause 11, Article 4 of Law No. 103-FZ). Only organizations can be operators.

2. Payment subagents working under contracts with operators. Subagents can be both organizations and entrepreneurs. Payment subagents work in accordance with an agreement concluded not with service providers for the population, but with the operator. It is payment subagents who most often are the owners of the payment terminal.

When purchasing a terminal, the subagent must enter into an agreement with the owner of the payment system or his representative, according to which a special personal account is opened. Before putting the terminal into operation, the payment subagent must transfer to this account the amount within which payments from the public will be accepted.

The list of service providers available for payment, the amount of commission received from them, and the stability of service depend on the payment system.

Depending on the terms of the agreement with the operator, the subagent can act on his own behalf, on behalf of the operator or on behalf of the supplier, as well as at the expense of the operator or supplier, by analogy with intermediary agreements in civil law (order, commission, agency).

Accordingly, the organization of settlements will depend on this. The amounts can be credited directly to the accounts of the supplier or operator, or go first to the subagent, and he will transfer them to the operator or supplier.

In this case, the requirements regarding the maximum amount of cash payments and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur must be observed (clause 9 of Article 4 of Law No. 103-FZ). Within the framework of one agreement concluded with the operator, you can transfer no more than 100 thousand rubles in cash. (Instruction of the Central Bank of the Russian Federation dated June 20, 2007 No. 1843-U), amounts in excess of the limit must be transferred by bank transfer.

According to paragraph 1 of Art. 1005 of the Civil Code of the Russian Federation, under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal. Under a transaction made by an agent with a third party on his own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party for the execution of the transaction.

By virtue of paragraph 1 of Art. 1009 of the Civil Code of the Russian Federation (unless otherwise established by the agency agreement), an agent may enter into a subagency agreement with another person. In this case, the agent bears responsibility for the actions of the subagent to the principal.

An agency agreement may provide for the agent's obligation to conclude a subagency agreement with or without its specific conditions.

Organizations engaged in the provision of intermediary services for receiving payments from the population act as agents (subagents) under contracts concluded with service providers, and after the principals (service providers) sign the agent’s report, they have the right to receive an agent’s remuneration (clause 1 of Article 1008 of the Civil Code of the Russian Federation ) and can withhold the remuneration due to them when transferring the amounts received to the principal (Article 1011 of the Civil Code of the Russian Federation).

At the same time, organizations, accepting payments from the population, provide intermediary services to individuals and can withhold a commission from the amounts they contribute, about which individuals are warned by means of a sign on the terminal (clause 1 of article 426, clause 2 of article 437, clause 3 of article 438 Civil Code of the Russian Federation).

Taking into account the situation described in the question and the provisions of Law N 103-FZ, your organization is an Operator for accepting payments. Even though you don’t use a terminal in your work, you are still a payment agent. This means that they are obliged to comply with all the rules provided for by Law N 103-FZ, namely:

— conclude an agreement with the supplier on accepting payments from individuals (clause 1, article 4); — being an operator for accepting payments, register with Rosfinmonitoring (clause 5 of article 4); — carry out identification of individuals in cases established by law (clause 6 of article 4); — provide payers with certain information (clause 13, article 4); — open a separate bank account (clause 14, article 4).

Funds received by the organization in favor of the principal and subject to transfer to him are not recognized as either income or expenses of the agent organization (clause 3 of the Accounting Regulations “Income of the organization” PBU 9/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 32n, and clause 3 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 33n).

In accordance with paragraph 9 of Art. 251 of the Tax Code of the Russian Federation, when determining the tax base, income in the form of property (including cash) received by an agent and (or) other attorney in connection with the fulfillment of obligations under an agency agreement or other similar agreement, as well as for reimbursement of expenses incurred by the agent and other attorney, is not taken into account. (or) another attorney for the principal and (or) another principal, if such costs are not subject to inclusion in the expenses of the agent and (or) other attorney in accordance with the terms of the concluded agreements.

Funds received from payers of services and subject to transfer to the principal are not taken into account either as income or as expenses forming the tax base for income tax (clause 9, clause 1, article 251, clause 9, article 270 Tax Code of the Russian Federation).

The amount of agency fees is recognized in tax accounting as income on the date of approval of the agent’s report by the principal (clause 1 of Article 248, clause 1 of Article 249, clause 3 of Article 271 of the Tax Code of the Russian Federation).

The amount of commission fees and other similar expenses for work performed by third parties (services provided) are included in other expenses associated with production and sales (clause 3, paragraph 1, Article 264 of the Tax Code of the Russian Federation), provided that such expenses meet the criteria established Art. 252 of the Tax Code of the Russian Federation.

Let's look at a conditional example of how transactions on payment acceptance services are reflected in the accounting of the Payment Acceptance Operator.

Let’s say individuals deposited 10,000 rubles, including a commission of 4% (i.e. 400 rubles), of which 250 rubles. remuneration to the Paying subagent under the subagency agreement. Remuneration to the Operator for accepting payments under an agency agreement with the Service Provider – 5% of the amount paid by payers (without commission) – 480 rubles.

A special personal account for settlements for accepting payments (51l) is also opened with the Operator for accepting payments (agreement with the owner of the payment system).

Designations of subaccounts used in the table of accounting entries. To balance account 76: 76-5 “Settlements with the Payment subagent (terminal owner)”; 76-6 “Settlements with service providers (principals)”.

* — The advance amount is used when the Payment subagent does not fully transfer current payments and before termination of the agreement between the Payment Acceptance Operator and the Payment subagent.
At the same time, it is recommended for the agency to take into account that remuneration under contracts is accrued depending on the terms of the contracts: - either based on the results of each month; - either weekly; - or on the day following the day of payment.

In addition, taking into account the possible variety of terms of agreements concluded by the Operator for accepting payments to carry out the declared activities, when reflecting the execution of these agreements in its accounting, “options are possible.”

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Via terminal

This method is also used quite often when paying for housing and communal services. Its advantage is the fact that to make a payment it is not necessary to be a client of Sberbank, and anyone can pay for utilities. The disadvantage of paying through a terminal is the inability to receive change when using cash. You must pay exactly the amount indicated on the receipt. However, it is possible to transfer the remaining amount after payment to your phone account. When carrying out this operation from a bank card, this problem does not exist. The commission for paying this way is 2%. The one-time payment for housing and communal services should not exceed 15 thousand rubles.

To pay for housing and communal services you need:

• insert the card into the terminal (when using cash, this item is omitted);
• select “Utility payments” on the screen;
• select the appropriate organization;
• bring the barcode from the receipt to the terminal scanner or enter your personal account number manually;
• check the information that appears on the screen, enter new meter readings and the amount to be paid;
• select the “Pay” mode;
• If payment for services is made in cash, deposit the required amount. When using a bank card, money is debited from it automatically;
• receive a check.

You can pay your utilities at any time. A sufficient number of installed terminals allows this operation to be performed without queues.

Pay without commission

The received payment document is paid without commission. Payment is made through the website.

The client requires:

1. Go to: https://www.mosobleirts.rf/ .
2. Click the “Pay receipt online” or “Payment of housing and communal services” button.
3. Enter your personal information in your personal account and click on “Login”.

All client bills and amounts that need to be paid will appear on the main page. The user only needs to select an account, click on “Pay” or “Top up balance”.

Via ATM

The procedure for paying for utilities through an ATM is very similar to the same procedure carried out through a terminal. However, in this case, only Sberbank clients can pay for utilities and only through a bank card. In addition, ATMs are not equipped with barcode scanners, so receipt data will have to be entered manually. The commission for paying for housing and communal services at an ATM installed in Sberbank is 1...2%, but not all ATMs have software for this type of operation.

What to do if money is withdrawn but payment is not credited

Typically, funds are credited within 30 days. And if they have not been credited, then the client can start searching for his payment.

You need to go to the MosOblEIRTS website, applications, print it out, fill it out.

A receipt indicating payment has been made must be attached to the application.

The client can send the completed form to the service provider via:

• User's personal account. First, he needs to go into it, go to the “Ask a question” section.
• Branch of Russian Post. It must be sent to the address: 140002, Moscow Region, Lyubertsy, Oktyabrsky Ave., 1, Lermontovsky Business Center, office of MosOblEIRTS LLC.
• Mail. The letter should be sent to: [email protected] .

Through Sberbank Online

Payment for housing and communal services through Sberbank Online is the most convenient for clients of this bank. It can be performed at any time of the day. But for this you need to be connected to the Mobile Bank and have a password to enter your Personal Account of SB ON.

After logging into your Personal Account you should:

• select “Transfers/payments”;
• select “Housing and communal services...”, find the desired recipient organization;
• enter the requested data (personal account number, meter readings, payment amount);
• check the correctness of the data displayed on the screen;
• track the status of the payment after it is accepted for execution.

For paying a receipt in this mode, the bank will charge a commission of 1% or less. But the inconvenience of this method is the requirement to connect to the Internet, although for many modern people the Internet has become an integral part of life.

How to find out about your debt

All payments for housing and communal services are contained in one document. This is a “Unified Payment Document”. The client can pick it up and find out about his debt.

In addition, the client can find out about his debt through:

• Personal account created on the website.
• The MosObleIRTs office is located close to it.
• FSSP website.
• Contact center available by phone: 8 496 245 15 99.
• On social networks with an online consultant: https://vk.com/mosobleirc_official or https://www.facebook.com/mosobleirc .