Look at which KBK code to pay personal income tax penalties in 2018 and how to fill out the payment order correctly. You can also download the full CBC table for personal income tax penalties.

From the article you will learn:

• To which CBCs to transfer personal income tax penalties
• How can a tax agent fill out a payment order and CBC for personal income tax penalties in 2018,
• What has changed in the procedure for calculating penalties,
• In what terms to accrue, withhold and pay personal income tax for employees in order to avoid penalties.

How the Inspectorate calculates personal income tax penalties

If the organization does not pay personal income tax for employees within the time limits established by the Tax Code, then inspectors will charge penalties. Penalties may be charged for each basis.

Important! If the organization did not pay income, and also paid, but did not withhold tax, then it is impossible to collect penalties in such a situation. This is justified by the fact that tax agents should not pay personal income tax from their own funds, it should be the taxpayer's own funds.

If you do not pay the tax on time, then the tax authorities will calculate the penalties as follows:

Tax officials will calculate calendar days, that is, weekends and holidays will be included in the calculation. For the day on which the legal entity has fully paid the personal income tax debt, interest is charged.

For which BCC to pay interest on personal income tax in 2018

We have collected all the CBC for the payment of personal income tax in 2018 in a table. It is easy to determine from it when and what code to take for a payment order.

Pay personal income tax penalties on a separate KBK- 18210102010012100110. This code is used to pay penalties for both legal entities and individual entrepreneurs.

Sample payment order from CBC for payment of interest on personal income tax

To correctly fill out a payment for the payment of interest on personal income tax in 2018, see the sample below:

Please note that in 2018 the procedure for calculating penalties is as follows:

• If the tax payment is delayed by up to 30 calendar days, then the tax authorities will calculate penalties based on 1/300 of the refinancing rate that was in effect during the delay;
• If the delay is more than 30 calendar days, then up to 30 calendar days at a rate of 1/300, and from 31 calendar days of delay at 1/150 of the refinancing rate for each day of delay.

Terms of accrual, deduction and payment of personal income tax

We have made separate tables for full-time and laid-off workers, and set target dates for each payment. So it will be easier for you to figure out how to avoid personal income tax penalties.

The largest number of settlements legal entities and entrepreneurs make with their full-time employees, most payments are subject to income tax. In order not to run into personal income tax penalties in 2018 , pay tax within the time period specified by the Tax Code. Please note that for all income, the tax withholding date will be the day the income is paid.

Table: osnew employee benefits

Type of income	Income accrual date
Wage; Production monthly bonuses; Average earnings during the business trip; Average earnings during downtime through no fault of the employee	Last day of the month for which income was accrued
Production annual (semi-annual, quarterly) bonuses	The last day of the month in which the order for the payment of the premium is dated	The next day after the income was paid
Non-production bonuses	when the bonus was paid from the cash desk or transferred to the account	The next day after the bonus was paid
Vacation pay; Hospital, including childcare	when paid vacation or sick leave from the cash desk or transferred to the account	The last day of the month in which vacation or sick pay was paid
Per diems over the limit; Compensation for travel and accommodation on a business trip when there are no supporting documents	Last day of the month in which the advance report was approved
Financial assistance more than 4000 rubles.	when they paid financial assistance from the cash desk, transferred to the account	Next day after income date
Gifts more expensive than 4000 rubles.	Gift transfer date	The next day after the payment of cash income from which tax can be withheld

Upon dismissal of employees, the employer accrues income, the accrual and payment of personal income tax, in which it has its own characteristics. For all payments, the date of withholding personal income tax will be the day the income is paid.

Table: basic payments to laid-off workers

In addition to payments to their employees, organizations make payments to founders under civil law contracts. How to calculate and pay personal income tax in such situations, see below. Please note that for all income, the tax withholding date will be the day the income is paid.

Table: pother payments

Type of income	Income accrual date	Date of transfer of personal income tax to the budget
Dividends from equity participation in the company; Interest on a loan from the founder; Payment of a share upon exit from the company	when credited to account	The next day after the payment of dividends, interest or share value
Remuneration to members of the board of directors	when credited to account	The next day after the reward was paid
GPA payments for goods, works, services, as well as payments under copyright agreements	when money was paid from the cash desk, transferred to the account or paid for goods or services for a person	The next day after the money was paid

Overview of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to tax code. They affected all major taxes, including income tax, VAT and personal income tax.

How to fill out a payment order for the payment of interest on personal income tax in 2017? What BCC to indicate in the payment? Consider the main features and give a sample order.

When do I need to pay VAT interest?

In order to transfer personal income tax on time, you need to determine:

• date of receipt of income (Article 223 of the Tax Code of the Russian Federation);
• the day when you need to withhold personal income tax (clause 4 of article 226 of the Tax Code of the Russian Federation);
• the deadline for paying personal income tax (depending on the method of paying income) (clause 6, article 226 of the Tax Code of the Russian Federation).

Most often, personal income tax is required to be transferred no later than the day following the day the income is paid. For example, the employer paid the salary for May 2017 on June 8, 2017. In this case, the date of receipt of income will be May 31, the date of tax withholding will be June 8. And the last date when personal income tax must be transferred to the budget is June 9, 2017.

The table below shows the terms for transferring personal income tax for the most common payments:

Payment types	Deadline for VAT payment
Salary for the first half of the month (advance).	On the day of transfer of personal income tax from the salary for the second half of the month (final calculation).
Salary, including payable upon dismissal of an employee.	Not later than the day following the day of payment wages.
Vacation pay; Temporary Disability Allowance.	Not later than the last day of the month in which vacation pay or temporary disability benefits were paid.
Incomes given in kind; material benefit; The amount of debt forgiven.	Not later than the day following the day of payment of any cash income.

If personal income tax is paid later than the established deadlines, then in addition to the fine, the IFTS can charge the organization a penalty fee (Article 75 of the Tax Code of the Russian Federation). At the same time, penalties will be charged for the organization as a whole, taking into account the date of receipt of income by each employee and the actual terms for withholding personal income tax by the tax agent (paragraph 2 of the letter of the Federal Tax Service of Russia dated December 29, 2012 No. AC-4-2 / ​​22690).

Example of penalty calculation

Personal income tax in the amount of 68,347 rubles. from the salary for May paid to employees on 06/01/2017, the organization transferred to the budget on 06/09/2017. The number of days of delay is 6 (from 06/03/2017 to 06/08/2017). Refinancing rate ( key rate) of the Bank of Russia during the delay period amounted to 9.25%. The amount of penalties for late payment of personal income tax will be 126.44 rubles. (68,347 rubles x 9.25% / 300 x 6 days).

How to pay interest

Suppose that the tax office has charged penalties for late payment personal income tax. And sent a request for payment of fines. How to fill out a payment order for the payment of interest in 2017? Here is a sample payment.

In 2020, the procedure for submitting Form 6-NDFL for employers was introduced. It allows you to control the timeliness of tax payments. Indeed, in accordance with Article 123 of the Tax Code of the Russian Federation, fines are provided for non-payment of personal income tax in 2020. The amount will be 20% of the amount of delay and additional penalties. This does not take into account the number of days during which the payment was overdue.

There are no extenuating circumstances in determining the amount of the fine. Therefore, even if the tax authorities did not send a receipt on time, sanctions will be applied.

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According to experts, the measure is considered legal. But sometimes the injustice of decisions is noted. After all, citizens may suffer due to the shortcomings of the tax inspectorate.

To avoid such situations, it is important to know the deadline for paying taxes. If you deposit funds before a certain date, you will not have to pay fines.

Provisions by law

Personal income tax must be paid within the time limits specified in Article 226 of the Tax Code of the Russian Federation. If the date is missed, then the Federal Tax Service has the right to fine the violator. The amount of sanctions will be 20% of the payment amount. This rule applies to all taxpayers.

More severe penalties apply to tax agents. They can be prosecuted under the law even under criminal law.

The deadlines for payment for employers are prescribed in article 226 of the Tax Code of the Russian Federation. At the same time, they do not need to focus on the norms of Articles 227 and 228.

Collection of a fine can be carried out by the inspectorate in two cases. In the first, the penalty is applied in the absence of withholding tax from the funds that are transferred to the employee. Sanctions are also applied to organizations that did not transfer fees to the state budget in a timely manner.

Such norms are reflected in Article 123 of the Tax Code of the Russian Federation. In addition, the payment rules are prescribed in the Letter of the Ministry of Finance of the Russian Federation No. 03-02-07 / 1/8500, which was published on 03/19/2013.

Despite the accrued fine, the tax agent must still deduct personal income tax. On the basis of paragraph 1 of Article 46 and paragraph 1 of Article 47 of the Tax Code of the Russian Federation, collection can be carried out by tax authorities in a compulsory manner. In case of violation of the terms of payment, the organization will be required to pay penalties. The amount is determined in accordance with the duration of the delay.

Central issues

Penalties for non-payment of personal income tax in 2020 are provided for many categories of taxpayers. It is important to know how much the violator of the law will have to pay and what changes have been introduced into the legislation since the beginning of the year.

Who should pay

Personal income tax is withheld from each employee by the employer. It is 13%, which are set at the state level.

If a citizen is a resident of the country, then when calculating it is important to know the total amount of income in the territory of the state and beyond its borders. For non-residents, the tax base is determined only on the basis of Russian income.

Taxes for the labor activity of employees are deducted by employers. The status of the institution and its organizational form are not taken into account. Foreign citizens pay patent tax in advance at the prescribed value.

If specialists are in private practice, their income is obtained from self-employment. labor activity. The procedure for withholding tax is prescribed in articles 226 and 227 of the Tax Code of the Russian Federation.

When the tax period ends, organizations must send to the tax office for each employee. The document reflects the amount of total income and tax withheld. Reporting is due by April 1 of the year following the reporting year.

The onset of responsibility

Sometimes employers do not pay tax fees, but the inspection does not reveal violations. It is important to know how long it takes to hold him accountable.

The term may vary depending on the method of obtaining income:

• in cash;
• natural goods;
• in the form of material benefit;
• non-cash way.

Some employers, in order to avoid paying tax, use an envelope payroll system. In this case, the amount of taxes and insurance contributions is reduced.

If a tax inspectors reveal violations, the employer will have to pay 40% of the debt. But offenders are often not afraid of this. Therefore, the issue of not only increasing penalties, but also other measures of struggle is being decided by law.

After the offense is committed, the employer will need to pay a fine. It is calculated depending on certain circumstances. It is important to know the situations when additional funds cannot be withheld, as well as the powers of the tax authorities in calculating such payments.

When paying a penalty, it is important to write down the details correctly. For each taxpayer, a special one is provided.

Last changes

Penalties in 2020 remained unchanged, but adjustments were made to the procedure for withholding personal income tax:

• Vacation pay tax is calculated along with the direct calculation of benefits.
• A certificate in the form 2-NDFL is submitted with full tax withholding until April 3, 2020, and with incomplete tax - until March.
• Previously, the transfer of personal income tax had to be carried out on the day of the issuance of wages. Now the employer is allowed to do it the next day.
• Social payments can be transferred at the place of employment. Previously, taxpayers had to visit the territorial office of the Federal Tax Service directly.

It is worth remembering that allocate income to which taxation does not apply.

These include:

• state benefits related to motherhood, childhood, unemployment;
• scholarships
• pension payments;
• one-time transfers for the birth of a child or for burial;
• inheritance or donation income;
• interest on deposits;
• gifts and prizes received, the value of which does not exceed four thousand rubles;
• certificate for receiving maternity capital.

What is the amount of the fine for non-payment of personal income tax in 2020

There are severe penalties for non-payment of income tax.

It can occur in accordance with Article 123 of the Tax Code of the Russian Federation when:

• no transfer of funds to the budget;
• partial payment;
• failure to pay taxes.

The amount of the fine will be 20 percent of the total debt.

There are cases in the event of which the employer may not be held liable. They are reflected in Article 109 of the Tax Code of the Russian Federation.

These include:

• lack of corpus delicti;
• availability of evidence that the tax agent or payer is not guilty;
• the offender is under 16 years of age;
• term limitation period expired.

Penalty can be applied within three years from the date of violation. This rule is spelled out in article 113 of the Tax Code of the Russian Federation.

If the employer has not submitted reports or paid tax, the Federal Tax Service may initiate an on-site audit.

After violations are identified, it can be:

• a penalty has been charged;
• a penalty is provided;
• The case has been referred to the prosecutor's office.

In the latter case, the likelihood of bringing the employer to criminal liability is high. Then the fine will increase to 500 thousand rubles. In case of special gravity of the act, deprivation of liberty for a term of up to six years is provided.

In some cases, employers want to reduce taxes or avoid penalties. To do this, they need to study practical advice. It is also important to find out in advance the terms during which the debt is repaid.

How to avoid or reduce

In some situations, even when an unlawful act is committed, there is no liability.

This is possible with:

• making personal income tax in advance, before receiving income;
• transfer of tax to the budget before the payment of wages to employees;
• transfer of funds to the NSF of the head office instead of the inspectorate in charge of the branch;
• non-payment of tax, since the acquisition was made from extra-budgetary funds.

In such situations, the employer can defend his rights and avoid administrative liability.

There are situations when it is possible to legally reduce the amount of penalties.

When determining the penalty, it is important to consider extenuating circumstances:

• technical errors of the program;
• change in the leadership of the organization;
• admission of guilt by the employer;
• no arrears on other charges;
• social sphere of activity of the institution.

If at least one of the signs is present, then the fine can be halved. If this clause is ignored by the tax authorities, the tax agent may apply to the judicial authorities.

Correct determination of the date

To exclude a fine, you need to know the date when taxes must be transferred to the budget.

For each type of income, special terms are provided:

Income	Term of receipt	Date of retention and transfer
Wage	The last day of the month or the first day of the next month during which labor activity was carried out	Not later than the date of transfer of funds
Cash as income	Date of transfer or payment of funds	Date on which the transfer is made
Holiday payouts
Benefit provided for temporary incapacity for work	Last payout date	Not later than the last date of the month in which the payment was made

In the absence of personal income tax withholding, a fine is charged, and the arrears cannot be recovered.

Sanctions for agents, individuals and payers

Withholding and transfer to the budget of 13% of the tax is provided by employers, as well as private practitioners and foreign firms.

If the obligations are not met, then a fine of 20% of the debt is applied to them. The exception is income in kind.

Ordinary individuals must also make deductions when they receive income from the sale of property, receiving a prize or winning the lottery. If they ignore the requirements of the law, then a fine is provided for them in the same amount.

For particularly large violations, the amount increases to 40%. Among such situations, there is a decrease in the amount of income in an illegal way, as well as the use of illegal deductions.

Individual entrepreneurs make tax deductions on certain types of income. If the tax base is reduced, an individual entrepreneur may be subject to a fine of 20% of the debt amount. Tax crimes are punishable by a 40% fine on the amount owed.

Payment terms

Payment of personal income tax is made within the time limits established by law. Despite the payment of wages in the form of an advance and a basic payment, deductions are made once at the end of the month.

Terms vary depending on the payment method:

Individual entrepreneurs and individuals pay personal income tax at the end of the reporting period. Funds must be received no later than July 15 of the following year.

For advance payments to individuals, deadlines are set depending on the reporting period. In the first half of the year, payments are made until 15.07, in the third quarter - until 15.10, and in the fourth - until 15.01.

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The personal income tax is, one might say, the main tax on wages, the employer is obliged to calculate it from almost all types of employee income. AT Russian Federation it is 13%. Enterprises that have employees in their staff list are recognized as tax agents and must transfer personal income tax to the budget on time.

General concept of income tax

Personal income tax is a personal income tax, it is supposed to be withheld from the following types:

• When selling your property, if it was owned for less than the prescribed period
• When renting out your own property
• With winnings in the lottery or in various contests
• From wages

Tax is not paid on:

• If a close relative gave or inherited any property

Even if the company is an intermediary, for example, hiring employees to work in another company, it will be considered a tax agent and is obliged to transfer personal income tax from wages.

Calculation of interest on personal income tax for legal entities

In case of untimely transfer of personal income tax from the wages of employees, the employer is liable. The tax inspectorate, having discovered this fact, issues a demand with deadlines for the payment of penalties. A penalty is calculated for each day of delay that arose on the day following the non-fulfillment of obligations and until the moment the legal entity repays the debt.

Sp \u003d debt * number of days of delay * 1/300 × Sref,

The calculation takes place at the refinancing rate at the time of the debt - Сref

With a delay of up to thirty days, this formula is applied, and already in excess the rate will be 1/150.

So, for example, the tax debt to the IFTS is 1250 rubles, the debt is 35 days, we calculate:

Sp=1250*30 *1/300 *7.25%=9.06 rub. will be a penalty for thirty days

Sp=1250*5*1/300*7.25%=1.51 for 5 more days

Total: 10.56 rub.

CBC penalties for personal income tax in 2020

BCC is a budget classification code, it is not just a set of numbers, each of them is deciphered, namely:

Features of paying interest on personal income tax

1. The personal income tax penalty is charged by the tax office in case of non-payment of tax. The Federal Tax Service issues a claim for payment and indicates the repayment period. If the organization paid a penalty and made a mistake, then it will end up on the wrong CCC and in this case the tax will be forced to block the account.

2. Pena is not charged in case of violation of the procedure for paying tax

3. Paid to the wrong IFTS

4. Tax calculated, but not listed in the budget

Due dates for tax payments in 2020

At the legislative level, it is established that the tax must be transferred to the budget from all types of income (with the exception of hospital benefits and vacation pay) - no later than the day following the day the income is paid. As for sick leave, it must be paid no later than the last day of the month in which it was paid.

Important! In order for you not to be charged penalties and fines, and even worse not to block your accounts, you need to remember the time frame for transferring personal income tax.

What actions, if they mistakenly indicated the wrong CBC when paying personal income tax

It is fortunate for the enterprise that if an error occurs in the CCM, then it can be corrected, then the right steps must be taken.

The first step is to write an application for clarification of the details to the territorial branch of the Federal Tax Service. The application is written in any form, since a unified form has not been approved at the legislative level. The application must include the following information:

• Number and date of the payment order containing the incorrect CCC;
• What is the payment amount and what type of payment;
• Write the wrong CSC code;
• Correct data is entered

The completed application must be signed by the head of the enterprise.

Employer's tax return

On a quarterly basis, each legal entity is obliged to submit to the IFTS bodies a report in the form of 6NDFL, which reflects:

1. This report is filled out with a cumulative total for the amounts for each quarter, this value is reflected in line 070 and must be withheld by the tax agent

2. And also deductions for each child are taken into account here, for the first and second for 1300 rubles, for the third 3000

3. The dates of accrual, transfer and withholding of tax are reflected

Every year, the employer also submits a report in form 2 of the personal income tax, where all types of income received and the amount of personal income tax are recorded by code coding.

Responsibility of the employer for personal income tax

For late transfer of tax to the budget, for non-payment of penalties, for failure to submit reports, the tax agent is held liable and penalties may be imposed on him. Depending on the violations, the following types of punishments are provided:

Important! For more gross violations regarding non-payment, the employer may be held administratively liable, as well as be removed from his position for a certain time.

Legal entities, as well as individual entrepreneurs, have an obligation to the state to withhold from the income of their employees and transfer to the budget sums of money withdrawn as a tax on personal income. This occurs at the time of payment of income directly to an individual. There are statutory deadlines for these processes that must be adhered to in order to avoid liability. Sometimes violations in the payment of taxes occur for natural reasons, and sometimes the order of payment is violated intentionally. When the responsibility is the payment of penalties, as well as which CBC for personal income tax penalties in 2019 will be used, we will consider in this article.

Who pays VAT

Payment of this tax is carried out mainly by tax agents - organizations and individual entrepreneurs that have employees, which means they pay them monthly amounts of income. At the same time, the calculation of the tax amount itself, its deduction, as well as transfer to the budget, also lies with the tax agent.

This tax is also levied on individuals, who also, having received a certain type of income, will have to pay tax on it. The reason for paying it may be the sale of property, receiving gifts from relatives who are not close, etc. situations.

It is characteristic that the payment of personal income tax for each category of the payer is carried out using and indicating in a separate field of the payment order its own CCC.

When Penalties Occur

Withholding tax from income individual, comes at the moment of issuing to his hands or transferring to his bank card the amount of his income. Transfer the amount of tax to the budget, the tax agent is obliged no later than the next day after the deduction.

Income of individuals, from which the tax agent has the right to deduct the amount of personal income tax:

• Salary, which is paid twice a month, according to labor legislation
• Vacation amounts
• Cash given to an employee as sick leave
• Retirement funds

There is a rule that regarding wages, personal income tax must be withheld after the day of its issuance. Moreover, this tax will not have to be paid separately from the advance, the amount of personal income tax is calculated on the basis of the employee's monthly earnings.

When paying sick leave and vacation benefits, the agent is obliged to withhold and pay the amount of tax no later than the last day of the month in which these amounts are paid out, and since they can be accrued in one month and paid in another, the payment deadlines are noticeably extended.

Penalties can arise only when the tax agent withdrew the amount of tax from the employee's income, but transferred it to the budget not on time or not in full. In this case, the tax agent will need the KBK personal income tax penalties.

How Penalty Occurs

When a tax agent withheld the required amount of tax from the income of his employee, but for some reason did not transfer it to the budget on time, or transferred an amount insufficient to pay off this debt, which must be clarified during the verification of the declaration, then the organization will be obliged to pay the arrears , a fine for violation, as well as penalties for each day of delay.

To calculate penalties, 1/300 of the Central Bank refinancing rate is used. If the payment process is delayed for a long time, penalties may amount to 13% per annum, which, of course, is not beneficial for the tax agent.

So, having paid the arrears and fines, according to the relevant CCC, the tax agent will look for a code for direct payment of penalties. In order to pay these amounts for legal entities, the CBC personal income tax penalty for 2019 is 18210102010012100110.

When there can be no penalty

So, if the tax agent had the opportunity to withhold tax from an individual, but for some reason did not do this, then he will have to face a fine. The tax agent himself will not be able to pay the tax arrears, since he does not have the right to do so. No amount of tax was withheld, so the tax agent could not transfer anything. There can be no foam.

Even tax services if a fine is charged for such a situation, it can be challenged in court, since for such liability to arise, the receipt of the amount payable must have occurred. In such a situation, the agent will not need a personal income tax penalty for an employee of 2019.

It should be noted that another situation that excludes the appearance of a penalty may be when the income of an individual took place, but it was impossible to withhold the amount of tax from it, since all income was in kind. In this case, the tax agent will calculate the amount of tax, but withhold it only when cash payments take place. Accordingly, proceeding from such a situation, penalties cannot arise either.

So, when paying personal income tax amounts from the income of its employees, the tax agent may face a situation where he will have to pay interest on this tax, mainly for late transfer of amounts. In this case, the CBC penalties for personal income tax 2019 in the payment order, for legal entity and IP will be different. It should be noted that when indicating the codes, one should be especially careful in order to send the payment in the right direction, since unpaid penalties have an unpleasant property to grow and increase in size.