Posting payroll deductions. Posting when withholding personal income tax from wages. Postings for the accrual and deduction of personal income tax from wages
The calculation and deduction of personal income tax is accompanied by the implementation of the relevant entries in accounting. The article contains a table with postings for calculating tax payable, as well as examples of calculating personal income tax on dividends, interest on loans and employee wages. After considering this topic, we will deal with personal income tax reporting.
Personal income tax \u003d 50,000 * 9% / 100% \u003d 4500 rubles.
Postings on withholding personal income tax from dividends
An example of calculating personal income tax on interest received on a loan
Personal income tax \u003d 10,000 * 13 / 100 \u003d 1300 rubles.
Postings on withholding personal income tax from interest on a loan
Sum | Debit | Credit | Operation name |
Received a short-term loan from Ivanov |
|||
Interest charged on loans |
|||
Accrued personal income tax payable on interest |
|||
Loan funds repaid including interest |
|||
The tax payable is transferred to the budget |
An example of calculating personal income tax from wages
Ivanov received a salary, taking into account the bonus in the amount of 30,000 rubles. Ivanov is entitled to a deduction of 500 rubles, and he also has one child. Let's calculate personal income tax from this salary and make the necessary postings to withhold it:
The salary minus deductions is subject to the tax rate of 13%.
Personal income tax \u003d (30,000 - 500 - 1400) * 13 / 100 \u003d 3653 rubles.
Ivanov will receive a salary = 30,000 - 3,653 = 26,347 rubles.
Postings for the calculation of personal income tax from wages
You can also see an example of calculating personal income tax from wages in the article "".
Posting on the withholding of personal income tax from wages is made on the last day of the month for which the wages are accrued.
Personal income tax on other income is considered on the day the employee receives this income.
This concludes our discussion of personal income tax. We figured out the concept of personal income tax, calculation features, tax base and tax rates, you can also see and and. Next, we will get acquainted with another tax - income tax.
Read also the article: → “Agreement on liability. Compilation example.
- The employee intentionally caused damage, or it arose as a result of drug or alcohol intoxication or as a result of malicious intent (established in court).
- The employee caused damage to the material values of the organization outside of working hours;
- The damage occurred due to inaction or incomplete performance of their duties by a particular employee;
Accounting entries: withholding shortages from wages After all the necessary procedures, the accountant is obliged to deduct the relevant accounts and withdraw the required amount from the employee's wages.
Accounting for deductions from wages: postings and examples
Employer-initiated deductions: - unworked advance payment issued on account of wages; - unspent and not returned in a timely manner, issued under the report, in connection with the transfer to work in another area, etc.; - overpaid wages and other amounts overpaid to an employee due to a counting error or when proving his guilt in downtime or non-compliance with labor standards; - the amount of compensation for unworked vacation days upon dismissal of an employee before the end of the year; - the amount of benefits (sick leave and maternity benefits) overpaid in the event of a counting error (for example, an arithmetic error was made when calculating earnings for the billing period) or illegal actions of the employee (for example, the employee hid information that affects the amount of the benefit).
Library
Deductions at the initiative of the employer There are in case of damage or loss of property (Debit 70 Credit 73.2), debt on accountable amounts (Debit 70 Credit 71). Also, the employer can withhold part of the funds from the employee's salary to repay the loan he previously issued (Debit 70 Credit 73.1). Sometimes an employer may mistakenly pay a larger salary.
Then part of the overpayment is withheld from the employee. Another situation: an employee took a full paid vacation, but left before the end of the period for which he was taken. The amounts of vacation pay for those days to which the employee is not entitled are withheld (Debit 70 Credit 73). Example: An employee has withheld funds from his salary (28,000 rubles) to repay a loan in the amount of 5,500 rubles.
Accounting for deductions from wages
As a result, deductions are made on writ of execution in the amount of:
- For alimony - 9,662.80 * 0.58 = 5,604.42 rubles;
- Compensation for harm - 9,662.80 * 0.42 = 4,058.38 rubles.
Withholding from wages: postings and examples Compulsory personal income tax deductions are withheld from each employee from wages in the amount of rates:
- 13% - if the employee is a resident of the Russian Federation;
- 30% - if a non-resident of the Russian Federation;
- 35% - in case of winning, the amount of savings on interest, etc.;
- 15% - from dividends of a non-resident of the Russian Federation;
- 9% - from dividends until 2015; interest on mortgage-backed bonds until 2007, from the income of the founders of trust management of mortgage coverage.
It does not matter in what form the income is received in cash or in kind. Consider an example: Employee Vasilkov A.A.
The procedure for deducting shortages from wages, examples of postings and errors
The amount of deductions is calculated from the total earnings of the convict without deducting personal income tax. Accounting for deductions on writ of execution is kept on account No. 76 “Settlements with various debtors and creditors”, sub-account “Settlements on writ of execution”. Typical correspondence accounts are presented in table 1.3.
Important
Table 1.3 Typical correspondence of accounts for recording deductions under writ of execution In cases established by law, at the initiative of the administration, the entire amount of debt to the organization can be withheld from the employee's salary. The Labor Code of the Russian Federation does not impose any restrictions on the amount of penalties. The amount of material damage that is recovered from the employee depends on what kind of liability is provided for him: full or limited.
In case of limited material liability, the employee is obliged to compensate for damage in an amount not exceeding his average monthly salary.
7.6. accounting for payroll deductions
In accounting, the deduction and transfer of membership fees are reflected in the same manner as the reflection of insurance premiums. At the same time, an additional sub-account is opened for account 76. 7. Amounts on writ of execution - alimony for the maintenance of minor children and for compensation for damage caused to the organization.
When withholding amounts on writ of execution, an entry is made: Debit of account 70 Credit of account 76 - for the amount of alimony deductions made; Debit of account 76 Credit of account 51 - for the amount of alimony withheld, transferred to the recipient (or credit of account 50 "Cashier" - if alimony is paid directly from the organization's cash desk); Debit of account 70 Credit of account 73 “Settlements with personnel for other operations”, sub-account “Settlements for compensation of material damage” - for the amount of deductions in repayment of material damage caused to the organization.
Basic accounting entries for payroll and deductions from it
Withholding from wages will be lawful if, prior to issuing the order, an explanatory note was requested from the financially responsible person about the fact of the damage suffered and, subsequently, the employee was familiarized with the order, in which the reason for the deduction is legitimate and in accordance with the federal law of the Russian Federation. Question number 3. The CEO issued an internal order on fines for errors in documents, whether this is legal. By itself, such an order cannot be lawful, because it does not comply with labor legislation.
In a situation where errors in documents lead to material damage to the company, for example, errors in a tax return can lead to a fine issued to the organization, even in this case a special commission should be organized to identify the perpetrators and receive explanatory notes from them.
Payroll transactions
In a situation where an employee completely refuses compensation for damage, is it possible to deduct from wages without his written consent. If the employee is a financially responsible person in accordance with labor legislation and the fact of shortage was identified and recorded during the entire necessary legal procedure, then there are no obstacles to deduct damage from wages on a monthly basis until the damage to the organization is fully covered. Question number 2. The order for the recovery of the shortage was drawn up after several months after fixing the fact that the shortage was revealed, whether the deduction of wages was lawful.
Attention
Credit 76. The payment of retained obligations in favor of the recoverer is made in an executive document or within three days and is recorded as follows:
- Debit 76 Credit 51.
The costs of the transfer are made at the expense of the employee (bank commission, etc.). Posting example: personal income tax withheld from wages An employee was accrued wages in the amount of 35,000 rubles. He is a resident, the personal income tax rate is 13%. Alimony in the amount of 7,000 rubles is withheld from him monthly.
Postings: Account Dt Account Kt Posting description Posting amount Base document 26 70 Salary accrued to an employee 35,000 Payroll statement 70 68 personal income tax Posting on withholding personal income tax 4550 Payroll statement 70 76 Alimony withheld 7000 Execution sheet 66 51 Monthly repayment of loan debt 112,500 Payment order ref.
Types of payroll deductions and their posting accounting
The salary at the same time amounted to 10,000.00 rubles. The limit amount is = 8,700.00 * 0.2 = 1,740.00 rubles. Postings withholding a loan from wages Vasilkova A.A.: Dt Kt Amount, rub. Description of the operation 26 70 10,000.00 Wages accrued 70 68 1,300.00 Personal income tax withheld 70 73.1 1,500.00 Withholding to repay the loan At the request of the employee At the request of the employee, the manager can withhold the necessary amounts from the salary, but the manager can also refuse in such holdings.
At the same time, the amount of deductions at the request of the employee is not limited. Withholding from wages at the request of an employee of the posting: Dt Kt Description of the operation 70 76 Amount deducted at the request of an employee Consider the example: Employee Vasilkov A.A. wrote an application for the withholding of trade union dues in the amount of 2%. The salary at the same time amounted to 10,000.00 rubles.
Salary can be deposited only after the expiration of the issuance period. By law, it cannot exceed 5 days. On the last day of issuing funds from the cash desk, the cashier must make a note about the deposit of earnings opposite the name of the employee in the payroll. If a deposited salary appears in the accounting reports, then the organization has an accounts payable to the employee.
If the employee did not apply to the accounting department with a request to give him a salary, then the write-off of such debt occurs after the expiration of the limitation period. After that, the debt is written off to account No. 91 “Non-sales expenses”. The statute of limitations is three years. The deposited salary is issued subject to the availability of the required amount of money at the cash desk.
How, having calculated the salary, determine the amount “to be issued”? Wages due to be issued to the employee is the difference between the amounts of wages calculated on all grounds and the amount of deductions. Depending on the grounds, there are 3 types of deductions made from the amounts of wages and other remunerations accrued in favor of individuals: - mandatory; - at the initiative of the employer; - by agreement between the employee and the organization. Mandatory deductions include: — personal income tax (PIT); - alimony; - administrative fines and other amounts under executive documents in favor of legal entities and individuals; - withholding amounts from the wages of persons sentenced to corrective labor.
The chart of accounts and the Instructions for its use to account for all payments made by the organization to its employees are provided.
Maintaining payroll on account 70
It takes into account all calculations with personnel:
- on wages, including basic and additional wages, as well as incentive and compensation payments;
- for, benefits and compensation;
- on payment of vacation pay and compensation for unused vacation;
- on deductions from wages to compensate for losses from marriage, shortages, theft, damage to material assets, etc.;
- on payment by employees of trade union dues, utilities and other services;
- on the basis of a court decision, etc.
On credit, account 70 entries show the amounts owed by the enterprise/organization to the employee, on debit - a decrease in such debt due to the payment of wages or other amounts due to employees in accordance with the law, or the employee's debt to the enterprise.
Analytical accounts to account 70 can be opened for groups of employees (by departments) and for each employee separately.
The main corresponding accounts to account 70 when calculating salaries are determined by the type of activity of the enterprise (organization):
- in production - (for employees of the main production), (for employees of auxiliary production), 25 (for employees involved in the management and maintenance of workshops and / or sections), 26 (for employees of plant management and specialists), 29 (for employees of service industries and farms);
- in trade and service sector.
When calculating benefits, accounts intended for settlements with extra-budgetary funds are used (). When calculating vacation pay and the amounts of payments for long service, it is used, etc.
All the above accruals are made on the debit of the indicated accounts and on the credit of account 70.
See step-by-step instructions for calculating and paying salaries in 1C 8.3:
Postings: wages accrued
Basic payroll:
| Account Dt | Account Kt | Wiring Description | Posting amount | A document base |
| 20 (23, 25, 26, 29) | 70 | Posting: accrued wages to employees of the main production (auxiliary, servicing, employees of management and maintenance of shops and the enterprise as a whole) | 150000 | Help-calculation |
| 44 | 70 | Salaries of employees of a trade or service enterprise are accrued | 60000 | Help-calculation |
| 69 | 70 | (due to illness, work injury, pregnancy and childbirth, etc.) | 20000 | Help-calculation |
| 91 | 70 | Salaries were accrued to employees employed in a field of activity that is not related to the usual for the enterprise (for example, maintenance of leased facilities) | 30000 | Help-calculation, lease agreement |
| 96 | 70 | Payments to employees were accrued at the expense of the reserve for future expenses and payments (vacation pay, remuneration for long service, etc.) | 40000 | Help-calculation |
| 97 | 70 | Salary accrued to employees engaged in work classified as deferred expenses (development and testing of new products, scientific research, market research, etc.) | 35000 | |
| 99 | 70 | Salaries were accrued to employees of the enterprise engaged in the elimination of the consequences of emergencies, disasters, accidents, natural disasters, etc. | 15000 | Reference-calculation, act of work performed |
An enterprise (organization) in the event of a shortage of funds may partially pay for the work of employees in kind, but such calculations should not exceed 20% of the accrued amount of wages. When wages are paid with products of own production, it is taken into account at market prices in accordance with Art. 40 of the Tax Code of the Russian Federation. Personal income tax and unified social tax from payments in kind to employees is paid on a general basis based on the market value of products or other material assets issued to employees.
How to display the payment of wages, taxes and deductions in transactions
These postings are reflected in the debit of account 70 and the credit of the corresponding accounts. They show a decrease in the organization's debt to employees for wages.
| Account Dt | Account Kt | Wiring Description | Posting amount | A document base |
| 70 | 50 | Payroll posting | 254500 | Settlement and payroll, expenditure cash warrant |
| 70 | 51 | The salary was transferred to the employees' accounts in the bank (bank cards) from the account of the enterprise | 50000 | Help-calculation, payment order, agreement with the bank |
| 70 | 68.01 | Withheld personal income tax from the salary of employees | 45500 | Help-calculation |
| 70 | 71 | Withheld from the employee's salary an amount not previously returned to him, issued under the report | 2500 | employee advance report |
| 70 | 73 | Withheld from the employee the amount of compensation for material damage caused by him | 5500 | |
| 70 | 75 | Acquisition of company shares by employees on account of wages | 20000 | Statements of employees, decision of the general meeting of shareholders |
| 70 | 76 | Deductions from employees' salaries in favor of third parties (membership and insurance premiums, alimony, repayment of arrears on utility bills, other payments by court order, etc.) | 10000 | Help-calculation |
| 70 | 94 | The amount of material damage was withheld from the identified perpetrators | 5000 | Act of internal investigation, order for damages |
In accordance with the Labor Code of the Russian Federation, the employer is obliged to pay wages at least twice a month. The amount of the advance should not be less than salaries or tariff rates for the first half of the month worked. The advance payment scheme is shown in fig. one.
Rice. 1. Procedure and terms for advance payment.
Deductions from wages can be made only in cases provided for by law. Art. 138 of the Labor Code of the Russian Federation establishes restrictions on the amount of deductions from wages:
- in standard cases - no more than 20% of the salary;
- in special cases provided for by law, as well as when deducting from an employee’s earnings under several executive documents - no more than 50% of wages;
- when an employee is serving correctional labor, paying alimony for minor children, compensating for damage as a result of a crime - no more than 70% of wages.
By signing an employment contract, an employee can observe a clause on incurring liability in the area of work entrusted to him. This means that, in accordance with the labor code, the employer protects himself from possible losses associated with the incorrect performance of his duties by his subordinates. In the article we will talk about withholding shortages from wages, we will give examples of postings.
Causing material damage by an employee of the organization
In case of fixing the fact of shortage or material damage, the employer has the right to recover from the salary the amount of damage caused. Withholding must be carried out within the legal framework:
- A special check should be organized to determine the amount of damage suffered;
- The check is carried out by a commission that draws up acts on the causes and amount of damage and determines the culprit;
- The employee guilty of causing damage is obliged to familiarize himself with the acts and draw up in writing the reasons for which the damage was caused to the organization;
- The employee is responsible for the damages.
In accordance with labor legislation, the employee bears full financial responsibility in the following situations:
- The shortage of cash or goods arose in the performance of the duties of a particular employee.
- The employee is financially responsible for certain goods or funds within the framework of an employment contract signed with the organization. Read also the article: → "".
- The employee intentionally caused damage, or it arose as a result of drug or alcohol intoxication or as a result of malicious intent (established in court).
- The employee caused damage to the material values of the organization outside of working hours;
- The damage occurred due to inaction or incomplete performance of their duties by a particular employee;
Accounting entries: withholding shortages from wages
After carrying out all the necessary procedures, the accountant is obliged to deduct the relevant accounts and withdraw the required amount from the employee's salary.
| Debit | Credit | Description |
| 73 | 10 (01, 41,…) | A shortage of material assets was detected (OS, money, goods, etc.) |
| 70 | 73 | Withholding shortfalls from an employee's wages |
| 50 | 73 | Voluntary compensation for damage by an employee |
| 91.2 | 73 | Write-off to other expenses in case of incomplete compensation of the shortage by the employee |
| 73 | 98 | Reflection of the amount intended for reimbursement |
| 98 | 91.1 | As the employee makes up for the shortfall, the amount is included in other income |
The amount of deduction from wages
Payroll deductions can be classified as:
- Mandatory: NDFD, withholding according to executive documents.
- Withholding at the initiative of the employer.
According to labor law, the maximum possible amount of deduction from wages is 20% of the salary, unless otherwise provided. Only if there is a justified reason, the employer can count on a large amount, not exceeding the average monthly wage. Although in some cases a court decision may order a refund of an amount several times higher than the employee’s salary, this is more an exception than a rule and depends on each specific case within the framework of existing legislation.
By agreement with the employer, the employee has the right to compensate for the damage by transferring equivalent material values.
Withholding from wages shortage during inventory
Conducting an inventory is the most effective way to identify what was lost, broken or stolen and to identify those responsible who will be held liable for the damage caused. But before making accusations, it is necessary to find out whether the shortage is a natural rate of loss, which is determined by law. If, nevertheless, a clear violation and shortage is revealed, drawn up by the relevant acts, then it is worth determining the real amount of damage that the employee is obliged to compensate.
Shortage in the cash register, deduction from the salary of the cashier
Finding an insufficient amount of money in the cash register is also a detriment. If such a precedent happened, it is necessary to audit the cash desk. The procedure for conducting an audit should be fixed by internal legal documents. As in the case of an inventory (an audit is one of the forms of inventory), it is necessary to make sure that the amount of the shortage exceeds the natural rate of loss determined by law.
Having carried out the fully necessary procedure for fixing the fact of a shortage and familiarizing the perpetrators with the documents on the audit, the organization has every right to recover the amount of the shortage from the salary, if it does not exceed the size of the average monthly salary. The collection procedure is endorsed by the General Director in a special order, which must be issued within a month after the preparation of all acts, otherwise the shortage may be withheld by order of the executive authority.
Withholding from wages upon dismissal of an employee
There are situations when a shortage is identified, all documents are drawn up, and an employee expresses a desire to quit the organization. In this situation, the employer has the right:
- Invite the employee to stay until the moment he fully pays off his debt to the organization, but this is more likely not a legal measure, but a personal one between the employee and the employer;
- The employer has the right to withhold the amount of damage not exceeding the salary or, with the voluntary consent of the subordinate, to withhold the entire amount of damage from the payments due upon dismissal;
- Collect damages through the executive authorities.
The dismissal of an employee cannot be a reason for evading compensation for damage to the organization if the entire procedure took place within the legal framework established by Russian law.
An example of calculating deduction from an employee's salary
An employee of a car rental company received a ticket for improper parking of a company car when using it after hours. The fine was issued to the organization and amounted to 5,000.00 rubles. The average monthly salary of an employee is 27,000.00 rubles. Upon the fact of the damage suffered, the company drew up the relevant acts, which were familiarized with the perpetrator.
- At the beginning of the month, an advance payment was issued to the employee in the amount of 10,000.00 rubles (personal income tax is not charged), 20% can be withheld from this amount: 10,000.00 * 0.2 = 2,000.00 rubles
- For the entire month, wages were accrued in the amount of 27,000.00 rubles, personal income tax is 3,510.00 rubles, we will calculate the amount of compensation.
- (27,000.00 - 3,510.00 - 10,000.00)*0.2 = 2,698.00 rubles
- Balance amount 5,000.00 - 2,000.00 - 2,698.00 = 302, rubles
Common mistakes when deducting from wages
- Violation of the established procedure provided for by labor legislation, in terms of the established deadlines and the preparation of relevant acts. If this happens, the employee will have the right to go to court to challenge the actions of the employer;
- Withholding too large amounts that are not provided for by labor legislation;
- Withholding from wages for a reason not related to legal violations established by the labor code. In some organizations, employers apply an internal system of penalties for sitting on social networks during working hours, smoking, appearance, etc.
Common questions and answers
Question number 1. In a situation where an employee completely refuses compensation for damage, is it possible to deduct from wages without his written consent.
If the employee is a financially responsible person in accordance with labor legislation and the fact of shortage was identified and recorded during the entire necessary legal procedure, then there are no obstacles to deduct damage from wages on a monthly basis until the damage to the organization is fully covered.
Question number 2. The order for the recovery of the shortage was drawn up after several months after fixing the fact that the shortage was revealed, whether the deduction of wages was lawful.
Withholding from wages will be lawful if, prior to issuing the order, an explanatory note was requested from the financially responsible person about the fact of the damage suffered and, subsequently, the employee was familiarized with the order, in which the reason for the deduction is legitimate and in accordance with the federal law of the Russian Federation.
Question number 3. The CEO issued an internal order on fines for errors in documents, whether this is legal.
By itself, such an order cannot be lawful, because it does not comply with labor legislation. In a situation where errors in documents lead to material damage to the company, for example, errors in a tax return can lead to a fine issued to the organization, even in this case a special commission should be organized to identify the perpetrators and receive explanatory notes from them. And only then an order is issued to recover damages from these specific persons in a specific case.
Question number 4. Is it possible to pay off the debt to the company without deduction from wages.
Maybe. By agreement with the General Director, an employee can voluntarily pay damages through the cash desk, as well as provide property of equal value, carry out necessary repairs, etc. In this case, ways to solve the current situation can be discussed personally between interested parties.
In Russia, wages are considered taxable income. The obligation to withhold tax and transfer it to the budget rests with the employer.
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How is personal income tax deducted from wages in 2020? The employer is required to withhold income tax from the salaries of employees.
But not all employee income is taxable. In what cases is personal income tax withheld in 2020 and how to correctly display the operation in accounting?
Basic moments
When calculating wages, any employer must accrue, withhold and pay to the budget a mandatory tax on the income of an individual, that is, his employee.
According to Russian legislation, settlements with hired personnel are carried out at least twice a month. Personal income tax is withheld only once a month based on the results of monthly accrual.
Namely, personal income tax is not charged from, compensation payments, state benefits,.
Personal income tax is necessarily withheld from such payments as:
- wage;
- amounts on writ of execution;
- and (other than those excluded);
- (for business trips in the Russian Federation from the amount of 700 rubles, for foreign trips - from 2,500 rubles);
- financial assistance of more than 4,000 rubles to an employee and in the amount of more than 50,000 rubles at the birth of a child;
- dividends;
- payments for material benefits;
- income in kind;
- credit interest.
Where does the payment go
The employer is obliged to transfer the personal income tax withheld from the salary to the budget. For this purpose, special reporting is provided for the agent, in which he must display the amount of taxable income and the amount of taxes calculated ().
Personal income taxes are deducted in order to replenish the state treasury. Subsequently, the funds are used to finance government programs, including for the social security of taxpayers.
In many ways, the social level in the state depends on the completeness of paying taxes. The main part of income taxes goes to the budgets of the constituent entities of the Russian Federation, but a certain share is deducted to local budgets.
The tax agent transfers the taxes withheld from the salaries of employees to the tax authorities at the place of registration. A separate subdivision makes payments at the location.
In this case, income tax is paid in a single payment. The Federal Treasury is in charge of further distribution by budgets.
It should be noted that citizens often confuse withholding personal income tax from salaries with pension contributions. It is important to understand that this tax has nothing to do with contributions to the Pension Fund.
Legal framework
Accounting for transactions related to personal income tax settlements is carried out according to the Instructions for the Application of the Chart of Accounts adopted.
Information about the ongoing calculations for taxes and fees paid by the organization is summarized on account 68.
Analytical accounting is organized on this account, which is maintained by types of taxes. When accounting for the amounts of personal income tax to account 68, a subaccount "personal income tax" is opened. The accrual of payment to personnel is displayed on account 70.
Display of accounting entry
The posting performed when deducting personal income tax is an integral part of any calculation of employee income. The only exceptions are non-taxable transactions.
Any settlements are active/passive, that is, depending on the direction of settlements, accounts can become active or passive.
The peculiarity of the transaction in question is that, depending on which payment is made, the debit account changes in it, the credit account always remains unchanged.
Used to account for settlements on account 68, it is a complex account for which several sub-accounts can be opened. In this case, this is the personal income tax subaccount.
Tax accrual for payment to the budget is displayed on the credit of account 68, tax payment is carried out on the debit of this account.
Dt60 (76) Kt68. personal income tax
If personal income tax is withheld from the wages of workers in the main production, the posting will be as follows (the employee works on):
Dt70 Kt68.NDFL
primary document
- document's name;
- Date of preparation;
- name of the compiler (organization);
- the content of the operation;
- the value of the measurement of the operation with the display of the units of measurement used;
- the name of the staff positions of the persons who performed and are responsible for the operation and registration;
- signatures of the indicated persons with details for accurate identification.
The primary documentation used in the calculation of salaries includes the following forms:
- - a time sheet used to record working hours and payroll. Based on this document, the salary of employees is calculated. It is necessary for accounting of payroll calculations. In addition, the report card acts as an economic justification for labor costs in tax accounting. In fact, the document certifies the performance of labor activity by the personnel.
- statements of accounts and payments
When using the T-49, other statements do not apply. When the salary is transferred immediately to bank cards, then only the T-51 form is applied.
- T-53a - a journal used to register payroll statements
the form is used to register and record all payrolls for employees.- personal account forms
Forms are used for monthly display of information about wages, all accruals, deductions, payments in favor of employees throughout the year.
When paying dividends
Persons who are participants (founders) of the organization and have a share in the authorized capital of the company have the right to receive part of the profit from activities or dividends.
These incomes remain after withholding all taxes from the amount of the company. Each owner receives dividends in proportion to the size of his share.
Individual dividends are taxable income. When paying them, you need to withhold personal income tax. The tax rate on dividends for residents of the Russian Federation is 13%, for non-residents - 15%.
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