Hello! Today we’ll talk about personal income tax (or, as many call it, income tax) and in particular about in what cases an ordinary individual needs to pay tax.

So, payment of personal income tax. In the previous article we talked about the case. Well, everything is clear here: an individual entrepreneur is engaged in business - receives income - must pay tax. Ordinary individuals also receive income, at least in the form of wages, and, therefore, must also pay this tax. So, today we are talking about personal income tax for ordinary individuals. persons

Personal income tax or personal income tax

Everyone knows that personal income tax is an abbreviation for the phrase “tax on personal income” (many call it income tax, although such a name has not been used in terms of the Tax Code of the Russian Federation for a long time), what is meant by this income? Enterprises make a profit, individual entrepreneurs also count their income as a result of their activities, on what amounts should ordinary individuals pay tax?

For which income do individuals need to pay tax and for which not?

So, the income subject to this tax includes:

• The salary we receive from the employer for our work;
• Amounts of income that are due to us in connection with the implementation of GPC agreements (for example, this could be an agreement for consulting services on a temporary project);
• Personal income tax for renting out your property (most often they rent out apartments, non-residential premises and cars);
• Tax on the sale of property if you have owned it for less than 5 years;
• Tax on winnings in lotteries and competitions, as well as gifts from other individuals, if their value is more than 4 thousand rubles;
• Dividends from equity participation in a legal entity (for example, you are a co-founder of an organization).

There are also incomes on which individuals do not need to pay personal income tax: most often these are situations where an individual received income as a result of inheritance/donation from a family member (or close relative) or the sale of property that has been owned for more than 5 years.

Important! For a complete list of income for which you must or do not have to pay personal income tax, see Art. 208 and art. 217 of the Tax Code of the Russian Federation, it makes no sense to list everything here.

Who submits information about the income of an individual

I’ll say right away that in this case, income and tax on it can be divided into two situations:

• When the income is paid by a tax agent and, accordingly, the same tax agent withholds the amount of personal income tax and transfers it to the budget;
• When an individual independently declares income and pays tax independently.

The first situation is the case of receiving wages. We all work with you, or have worked in some organization. And they received their salary minus the tax: the tax was calculated in advance and withheld. The employer transfers it for us, he also submits several reports to the tax office, where these amounts are recorded and tracked. Actually, that’s why in this chain the employer is an “agent,” that is, an intermediary. We don’t need to do anything here, the employer did everything for us.

The second situation includes all other cases, for example:

• If we received income not from a tax agent;
• If we are selling property that has been owned for less than five years;
• If we have from sources outside the Russian Federation;
• If we win the lottery or the like. games;
• If we received income from the employer without deducting tax (this is a situation where the tax agent for some reason cannot perform his functions);
• If we are a notary, lawyer, etc. an individual engaged in private practice.

In these cases, an individual needs to independently submit a declaration of income - it is drawn up according to the established one.

The deadline for submitting the declaration is April 30 of the year following the year in which the income was received, that is, the document for 2018 must be submitted by April 30, 2019. And the tax must be paid by July 15.

How does the tax office find out about the income of individuals?

In the above cases, all individuals must pay tax, but many, of course, have a question - how will the tax office find out about my income and, accordingly, force me to pay? It all depends on the situation.

In the case where the employer transfers the tax for us, the tax office will receive information about your income from the employer, which is reported to it in reports, etc. But he won’t force you to pay - everything has already been paid.

In the case where we received an amount of income from the employer without withholding tax, since he was unable to act as a tax agent, the tax office, again, learns about our income from the employer. Typically, this state of affairs occurs in the case, for example, of issuing a bonus to an employee in kind, as well as some consequences of the labor relationship between the employee and the employer. Here, the information to the tax office will come from the same employer reports - they have separate fields for such cases.

In the case when we sell an apartment/car/non-residential premises, the transaction is associated with a change in ownership rights, so it will not go unnoticed by the regulatory authorities - now we are talking about legal transactions, we do not consider cases of fraud.

Here, sooner or later, the tax office will also find out about your income and force you to at least submit a declaration - and then, based on the results of the declaration, pay tax, if any.

In the event of winning a lottery or other similar game, prizes are awarded to the winners upon provision of their details.

Usually, in the conditions of a lottery or competition, there is always a clause stating that the lottery organizer does not undertake the responsibility for withholding and transferring taxes - but, of course, he can transfer the data.

In other cases, for example, when you rent out an existing apartment to someone, etc. – maybe the tax office will find out, maybe not. You may never get caught renting out an apartment for years, or you may get caught “thanks to” your neighbors on the site.

Tax rates for individuals

Personal income tax rates vary. The most common and well-known is 13%. There is another 30% for non-residents of the Russian Federation, as well as 35% for winnings and prizes in competitions for advertising purposes. The tax rate of 35% is the maximum.

Income tax/personal income tax refund or tax deduction

I think everyone has also heard about tax deductions. They are different, all classifications are in the Tax Code of the Russian Federation. Many people have noticed that the payslips issued by the payroll accountant at work contain deductions “for yourself” and for children. In general, they are all divided into standard, social, investment, property and professional. The personal income tax deduction itself is an amount that reduces the taxable base (i.e., income) when calculating this tax itself.

When do we most often encounter them? When we want to return part of the previously paid tax in case of buying an apartment, paying for treatment or education - these three cases occur most often among individuals who want to receive a deduction. To receive them, you will have to talk to the tax office and submit a declaration.

Important! To receive a deduction, the declaration can be submitted throughout the year - there are no specific deadlines here.

• How to find out if you have personal income tax debt
• There are several ways to find out about the debt for non-payment of this tax:
• Request information in your personal account on the State Services website (to do this you need to be registered on it);
• Look in the data bank on the bailiffs website (to do this you need to be a very persistent defaulter, for whom there is a case in enforcement proceedings).

Important! By the way, you can also pay taxes on the official website of the Federal Tax Service, where there is a special service called “Payment of taxes for individuals.”

Organizations and individual entrepreneurs, acting as tax agents, are required to withhold and pay personal income tax on income paid to each of their employees.

Whether your employees work under an employment contract or individuals under a GPC (civil law) agreement does not matter, personal income tax is withheld from payments to both.

In some cases, income is exempt from personal income tax, for example, gifts and material assistance within the limits

4,000 rubles, payments to individual entrepreneurs, compensation payments, pregnancy benefits, etc. (Article 217 of the Tax Code of the Russian Federation).

ATTENTION: From January 1, 2016, tax agents are required to transfer calculated and withheld personal income tax no later than the day following the day the income is paid to the taxpayer. Now this is a single rule for all forms of income payments (clause 6 of Article 226 of the Tax Code of the Russian Federation).

And personal income tax withheld from sick leave (including benefits for caring for a sick child) and vacation benefits must be transferred to the budget no later than the last day of the month in which they were paid.

IMPORTANT: There is no need to pay personal income tax on the advance payment.

Calculated using the formula:

Personal income tax = (employee’s monthly income – tax deductions) * 13%

• - an amount that reduces the income on which personal income tax is charged.
• The tax rate on payments to foreign employees is 30%.
• For organizations, dividends paid are also subject to personal income tax at a rate of 13% (since 2015).

Where to pay income tax:

Personal income tax is paid to the tax office with which the employer is registered. On the website of the Federal Tax Service of Russia there is an online service “Determining the details of the Federal Tax Service”, which will help you find out the necessary details.

KBK (code corresponding to a specific type of payment), which is indicated in the payment order, for personal income tax payment in 2018 - 182 1 01 02010 01 1000 110.

Tax paid early

According to the law, personal income tax must be withheld upon actual payment of income to employees (clause 4 of article 226 of the Tax Code of the Russian Federation). And then transfer it to the budget.

And if you decide to pay personal income tax FROM YOUR OWN FUNDS ahead of time before paying your salary, then this is already a violation (clause 9 of Article 226 of the Tax Code of the Russian Federation), and the transferred amount will not be considered tax paid. That is, such payments cannot be offset “against future accrued personal income tax.”

And then you will have to pay personal income tax again, only according to the rules - when issuing your salary. If this is not done, a fine will be charged - 20% of the untransferred amount (Article 123 of the Tax Code of the Russian Federation), as well as penalties.

That first, early paid amount is positioned as erroneously transferred. It can be returned by writing an application to the Federal Tax Service.

Memo on transactions with personal income tax

Calculation of personal income tax	Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Article 223 of this Code, on an accrual basis from the beginning of the tax period (clause 3 of Article 226 of the Tax Code of the Russian Federation).
Date of actual receipt of income	Clause 2 of Art. 223 of the Code establishes that when receiving income in the form of wages, the date of actual receipt by the taxpayer of such income is the last day of the month for which he was accrued income for work duties performed in accordance with the employment agreement (contract).
Personal income tax withholding date	Tax agents, according to clause 4 of Art. 226 of the Code are required to withhold the accrued amount of tax directly from the taxpayer’s income upon actual payment. As for the payment of income in kind and in the form of material benefits, personal income tax must be withheld from any income that was paid to this individual in cash (but not more than 50% of this amount).
Date of personal income tax transfer	From January 1, 2016, tax agents are required to transfer calculated and withheld personal income tax no later than the day following the day of payment of income to the taxpayer (clause 6 of Article 226 of the Tax Code of the Russian Federation). BUT! If you pay an advance in one month, and the final payment is made in the next, then personal income tax is withheld and transferred precisely at the final payment. Letter of the Ministry of Finance of Russia dated 08/09/2012 N 03-04-06/8-232 The tax agent calculates, withholds and transfers to the budget personal income tax from wages (including for the first half of the month) once a month at final settlement the employee’s income based on the results of each month for which income was accrued to him, within the time limits established by clause 6 of Article 226 of the Code.

Tax agent reporting

1) Calculation of 6-NDFL.

On January 1, 2016, Law No. 113-FZ of 05/02/2015 came into force, according to which every employer must submit personal income tax reports quarterly. That is, you need to report no later than the last day of the month following the reporting quarter.

2) Certificate 2-NDFL.

It is compiled (based on data in tax registers) for each of its employees and submitted to the tax office once a year no later than April 1, and if it is impossible to withhold personal income tax - before March 1.

ATTENTION: by order of the Federal Tax Service of Russia No. ММВ-7-11/485@ dated October 30, 2015. It is valid from December 8, 2015.

How to submit a 2-NDFL certificate:

• On paper- when the number of employees who received income is less than 25 people (since 2016). You can bring it to the tax office in person or send it by registered mail. With this method of filing reports, tax officials must prepare in 2 copies “ Protocol for receiving information on the income of individuals behind ____ year on paper", which serves as proof of the fact that you submitted 2-NDFL certificates and that they were accepted from you. The second copy remains with you, do not lose it.
• Electronic on a flash drive or via the Internet (number of employees more than 25 people). In this case, one file should not contain more than 3,000 documents. If there are more of them, then you need to generate several files. When sending 2-NDFL certificates via the Internet, the tax office must notify you of their receipt within 24 hours. After this, within 10 days the Federal Tax Service will send you a “Protocol for receiving information on the income of individuals.”

Also, together with the 2-NDFL certificate, regardless of the method of submission, a document in 2 copies is attached - about the income of individuals.

3) Tax accounting register.

Designed for personal data recording for each employee, including individuals under a GPC agreement. Based on this accounting, a 2-NDFL certificate is compiled annually.

Tax registers record income paid to individuals for the year, the amount of tax deductions provided, as well as the amount of personal income tax withheld and paid.

There is no single sample tax register for personal income tax. You must create the form yourself. For this purpose, you can use accounting programs or draw up a personal income tax-1 certificate based on the currently inactive personal income tax certificate.

But the Tax Code defines mandatory details that must bein personal income tax registers:

1. Information allowing identification of the taxpayer (TIN, full name, identification document details, citizenship, address of residence in the Russian Federation)
2. Type of income paid (code)
3. Type and amount of tax deductions provided
4. Amounts of income and dates of their payment
5. Taxpayer status (resident / non-resident of the Russian Federation)
6. Date of tax withholding and payment, as well as details of the payment document

Fines in 2018

1) For each 2-NDFL certificate not submitted on time - a fine of 200 rubles.

1) Violation of the deadlines for filing 6-NDFL - a fine of 1,000 rubles. for each full or partial month. delays.

2) After 10 days of delay in reporting on the calculation of 6-NDFL, the tax inspectorate has the right to suspend transactions on bank accounts and electronic money transfers.

3) For providing false information - a fine of 500 rubles (1 document). But if you independently discover and correct errors in the document in a timely manner before the tax office does so, then this fine will not affect you.

L.A. Elina, economist-accountant

Subtleties of deduction and transfer of “salary” personal income tax

The Letters from the Ministry of Finance and the Federal Tax Service mentioned in the article can be found: section “Financial and personnel consultations” of the ConsultantPlus system

The timing of payment of personal income tax calculated and withheld from employees’ wages depends, among other things, on whether wages are paid in cash from the cash register or transferred to employees’ bank accounts (salary cards).

Everyone understands that it is important not to be late in transferring taxes to the budget. But there is no need to rush into this either. After all, not so long ago, the tax service clarified that the amount transferred to the budget as personal income tax in advance (before deducting it from the income of individuals) is in fact not a tax Letter of the Federal Tax Service dated July 25, 2014 No. BS-4-11/14507@. Thus:

• <если>transfer personal income tax later than the deadline established by the Tax Code, you may incur penalties and a 20% fine Articles 75, 123 of the Tax Code of the Russian Federation;
• <если>transfer personal income tax ahead of schedule, inspectors may consider personal income tax unpaid, and the transferred money as mistakenly paid. Moreover, it may not be possible to offset them against the payment of your personal income tax debts. And then you will have to re-transmit personal income tax to the budget, pay penalties and fines. Well, or sue, proving that you did not transfer your own funds to the budget, but still the personal income tax of employees, although you did it ahead of schedule Resolution of the Federal Antimonopoly Service of the North-Western Territory of December 10, 2013 No. A56-16143/2013; FAS North Caucasus Region dated November 18, 2013 No. A01-2289/2012.

When paying an advance, we do not transfer personal income tax

The day of receipt of salary is considered to be the last day of the month for which it was accrued. Therefore, regardless of the procedure for paying wages, personal income tax should be withheld and transferred to the budget once during the final calculation of the employee’s income for the entire month. Letters of the Ministry of Finance dated July 3, 2013 No. 03-04-05/25494; Federal Tax Service dated May 26, 2014 No. BS-4-11/10126@. Before the end of the month, income in the form of wages cannot be considered received and cannot be calculated clause 2 art. 223 Tax Code of the Russian Federation;. Therefore, when paying employees wages for the first half of the month, there is no need to withhold and transfer tax to the budget.

However, this approach is inconvenient if for the first half of the month the salary is calculated based on the time worked (as required by the Labor Code). After all, if one of the employees does not work a day in the second half of the month (for example, he gets sick or takes a vacation at his own expense) and the salary for the second half of the month is not accrued to him, then there will be nothing to withhold personal income tax calculated from the salary for first half of the month.

Therefore, there are several approaches used by accountants.

APPROACH 1. Accrue the salary for the first half of the month, reduced by the amount of personal income tax. Postings for withholding personal income tax when accruing and paying such an advance are not made. All personal income tax is withheld from the salary for the second half of the month (at the final settlement).

For example, an employee’s salary is 30,000 rubles. (minus personal income tax, the employee receives 26,100 rubles). He receives 13,050 rubles as an advance payment. (RUB 26,100 / 2) by posting to the debit of account 20 “Main production” and the credit of account 70 “Payroll payments”. The same amount is paid to the employee.

And upon final payment for the month, 16,950 rubles are credited. (30,000 rubles – 13,050 rubles), of which personal income tax is withheld in the amount of 3,900 rubles. (RUB 30,000 x 13%). On the last day of the month, a posting is made to the debit of account 70 and the credit of the subaccount “Calculations for personal income tax” of account 68 “Calculations with the budget for taxes and fees”. The employee receives 13,050 rubles. (RUB 16,950 – RUB 3,900).

In this slightly crooked way, a result is achieved in which the employee receives approximately the same amounts both in advance and on the day of final payment for the month. And at the same time, personal income tax is withheld from wages for the second half of the month and transferred to the budget at the required time. Neither employees nor tax inspectors should have any complaints. And the accountant always has an amount from which personal income tax can be withheld. After all, even if an employee is ill for the entire second half of the month, at the end of the month he will have accruals equal to the amount of personal income tax from his salary for the first half of the month.

APPROACH 2. For the first half of the month, pay the salary in full, without its virtual reduction by the amount of personal income tax. Then withhold the tax, but you don’t need to transfer it to the budget right away: after all, we remember that according to the Tax Code rules, you need to wait for the final payment for the month and then transfer this tax along with personal income tax from your salary for the second half of the month.

In our example:

• the employee will be credited 15,000 rubles for the first half of the month, and 1,950 rubles will be withheld. (RUB 15,000 x 13%) - this amount will be credited to account 68-“Personal Income Tax Payments” until the end of the month;
• the employee receives 13,050 rubles;
• for the second half of the month, the employee will also be credited 15,000 rubles, personal income tax will also be withheld 1,950 rubles;
• When transferring wages for the second half of the month to the employee’s bank card, personal income tax in the amount of 3,900 rubles is paid to the budget.

APPROACH 3. In the old fashioned way (without taking into account the modern requirements of the Labor Code), consider monthly payments to an employee not as “salary for the first half of the month + salary for the second half of the month,” but as “advance payment + final payment.” Just keep in mind that the amount of the advance should depend on the time actually worked in the first half of the month and the “net” salary (excluding personal income tax). With this approach, when paying an advance, there is no posting at all for its accrual - there is only a posting for payment on the debit of account 70 and the credit of account 50 “Cash” or 51 “Cash accounts”. In our example, the employee was given an advance in the amount of 13,050 rubles.

The employee's debt is listed in accounting until the end of the month.

At the end of the month, the salary for the entire month is accrued immediately in the amount of 30,000 rubles. and personal income tax is withheld from it in a single amount - 3900 rubles. It is transferred to the budget within the time limits established by the Tax Code.

Please note that all three approaches that we have considered have different “fillings” - how the accrual of an advance is reflected in accounting and when personal income tax is withheld from it. However, the employee receives the same amounts in hand and is also paid to the personal income tax budget in equal amounts and at the same time - within the period established by the Tax Code.

The second approach is more focused on the rules of the Labor Code. After all, according to the Labor Code, we must pay the employee wages twice a month. And only for tax purposes, the employee receives income once a month. Thus, with the second approach, withholding personal income tax from wages for the first half of the month is contrary to the recommendations of the Ministry of Finance, but it is unlikely that anyone will file a claim against the organization.

Salary to a bank card - personal income tax to the budget

When salaries are transferred to employees’ bank cards, it would seem that everything should be simple and clear. Personal income tax must be transferred to the budget on the day the salary is paid pp. 4, 6 tbsp. 226 Tax Code of the Russian Federation. Therefore, the payment slip for personal income tax must be submitted to the bank at the same time as the payment slip for the transfer of wages for the second half of the month.

However, the specifics of the salary project may make adjustments to this rule. It often happens that in order to transfer money to employees’ salary cards, the following is required:

• draw up one payment slip for the total amount of payments to employees - on its basis the money is debited from the organization’s current account;
• provide the bank with a register for crediting funds - according to such a register, money is credited to the personal accounts of employees (to their bank cards).

And if on the same day, due to the technical features of the banking program, it is not possible to combine these two actions, then the question arises: what is considered the date of salary payment and, accordingly, when to submit a personal income tax payment to the bank?

Having considered this situation, the Ministry of Finance logically reasoned that at the time the general payment slip is submitted to the bank, no income arises for the employees, because they did not receive the money and could not receive it. Therefore, personal income tax must be transferred to the budget on the day the money is credited to the employee’s card accounts in clause 4 art. 226 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 01.09.2014 No. 03-04-06/43711.

But the organization is unable to control the process of such enrollment. After all, the agreement with the bank may indicate that money is not credited to employees’ bank cards exactly the same day, but, for example, within 3 days. However, inspectors will have to work hard to check the date of crediting money to employees' accounts. Therefore, it is logical to assume that if the money was not returned to the organization’s bank account, then the employee received it on the same day that the organization submitted the “salary” register to the bank. And it is with the register that you should submit a payment slip for personal income tax.

Withdrew money from a bank account to pay salaries - transfer personal income tax

Now let's see when you need to pay personal income tax if the salary is issued from the cash register, for which money is withdrawn from the bank account. For such a case, there is a special rule for withholding and transferring tax. It must be paid to the budget no later than the day the cash is received from the bank for the payment of wages, that is, the payment slip for the payment of personal income tax must be submitted to the bank on the same day when the cash is withdrawn by check from clause 6 art. 226 Tax Code of the Russian Federation. Moreover, it does not matter whether workers receive their salaries on the same day or not.

What to do if the employee does not show up for his salary on the days it is paid? In this case, is it not necessary to write any applications to the inspectorate for a personal income tax refund, and subsequently pay it again (on the day the employee receives the money) or make any other adjustments? A specialist from the Ministry of Finance answered this question.

FROM AUTHENTIC SOURCES

Advisor to the State Civil Service of the Russian Federation, 1st class

“When an organization withdraws money from a bank account to pay wages, it needs to transfer personal income tax withheld from the employee’s income in clause 6 art. 226 Tax Code of the Russian Federation. If one of the employees cannot receive a salary from the cash register within the time period established by the organization - for example, due to illness, it is deposited (that is, it is considered received with a deferment). At the same time, there is no need to return personal income tax from the budget - the Tax Code does not contain such a procedure. Upon returning to work after illness, the employee will receive from the cash register the amount of his salary minus personal income tax.”

As you can see, the fact that the employee received his salary later does not in any way affect the organization’s calculations with the budget. By the way, the courts also believe that depositing wages does not relieve the tax agent from the obligation to transfer the withheld personal income tax to the budget. Resolution of the Federal Antimonopoly Service of Ukraine dated January 16, 2014 No. F09-13857/13. And if the organization transfers the tax later than necessary (for example, not on the day of withdrawing cash from the current account, but on the day the employee receives the deposited salary), then it faces penalties and a fine of 20% of the personal income tax amount Articles 75, 123 of the Tax Code of the Russian Federation.

However, there are exceptions to any rule. Let's see if there are exceptions to this rule.

FROM AUTHENTIC SOURCES

“If the situation is tragic, the employee died, then the money accrued to him should be given to the relatives of the deceased.

When payments (including wages) are accrued to a deceased employee, then amounts received by inheritance (with the exception of royalties) are not subject to personal income tax. subp. 3 p. 3 art. 44, paragraph 18 art. 217 Tax Code of the Russian Federation; clause 1 art. 1183 Civil Code of the Russian Federation. Consequently, the organization should not calculate personal income tax on income accrued to a deceased employee.

If the employee’s salary was accrued for the time worked (and he subsequently died) and personal income tax was withheld and transferred to the budget when receiving cash from the bank to pay such a salary, then there is no need to recalculate the tax when depositing it. After all, personal income tax was withheld and transferred to the budget in the manner established by the Tax Code. The organization did not make any mistakes. In this case, there are no grounds for a tax refund from the budget, because the tax can only be returned upon the application of the taxpayer (and since the employee has died, there cannot be an application from him) clause 1 art. 231 Tax Code of the Russian Federation” .

Advisor to the State Civil Service of the Russian Federation, 1st class

Salary from proceeds - personal income tax to the budget the next day

When an organization has cash revenue, it can be used to pay salaries; it is not necessary to withdraw money from a bank account for this. clause 2 of the Central Bank Directive No. 3073-U dated October 7, 2013. Then the organization must pay the personal income tax withheld from the salary for the second half of the month to the budget no later than the day following the day the cash was issued to employees. para. 2 clause 6 art. 226 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated July 10, 2014 No. 03-04-06/33737.

Workers may receive wages on different days. For example, a local regulation stipulates that wages are paid until the 7th of the next month, and each department has its own day: one department receives wages on the 5th, another on the 6th, and a third on the 7th. Or it may turn out that one of the employees does not come to collect their salary on the appointed day. How to transfer personal income tax to the budget in such situations? Obviously, one payment plan for all employees is not enough. In order to comply with the requirements of the Tax Code, the tax will have to be transferred to the budget in different payments over several days.

And one more feature: in the situation considered, the organization can transfer personal income tax to the budget directly on the same day on which it paid the salary from the proceeds. There is no need to wait until the next day. Inspectors will not consider that it is not a tax that is transferred to the budget, but something else (which we talked about at the beginning of the article). After all, on the day the tax is withheld and transferred to the budget, the employee’s income has already been paid.

As you can see, the easiest way is to transfer salaries to employees’ bank salary cards. And not only from the point of view of personal income tax accounting, but also from an organizational one.

We have compiled a table showing the deadlines for paying personal income tax in 2018 on salaries, bonuses, vacation pay, sick leave and other payments. They provided fines for non-payment of taxes and a sample payment slip.

It is important to comply with the deadlines for paying personal income tax in 2018. Otherwise, the company or entrepreneur faces a fine. In this article we will look at common incomes of individuals and tell you how not to make a mistake with the tax payment date. The deadlines for the most common payments are given in the table below. And at the end of the article, we have collected all the deadlines for paying personal income tax for legal entities in 2018 in the form of a table.

Table with the main deadlines for transferring personal income tax in 2018

Type of income	Deadline for transferring personal income tax
Salary
Vacation pay
Sick leave	The last day of the month in which money was transferred to the employee
Over-limit daily allowance for business trips and reimbursement of expenses without supporting documents	Next business day after payment of money
	Next business day after payment of money

Deadline for payment of personal income tax in 2018 from salary

The timing of personal income tax transfers from wages in 2018 is of interest to all employers, since wages are the main type of payment to employees. Let’s say right away that the date of receipt of income in the form of wages is the last day of the month for which it is accrued. This is exactly what is said in paragraph 2 of Article 223 of the Tax Code of the Russian Federation.

As for the tax payment date, the rules are as follows. The tax must be transferred to the budget no later than the next day after it was withheld. And they do this at the time of payment of wages.

Please note that an employee can work not only under an employment contract, but also under a civil law contract. Personal income tax must also be withheld and transferred from payments under such a contract. Experts from the Glavbukh System talk about the deadlines.

Oleg Khoroshy answers,

Head of the Corporate Income Tax Department of the Tax and Customs Policy Department of the Russian Ministry of Finance

“If a person receives remuneration in cash, transfer the calculated personal income tax to the budget no later than the day following the day the income is paid.

If a citizen receives remuneration in kind, withhold the calculated tax from any monetary rewards paid to him (Clause 4 of Article 226 of the Tax Code of the Russian Federation). If personal income tax cannot be withheld, then......"

And that's what's important. In any case, we advise you to transfer tax strictly in the amount in which you withheld it from the income of employees. And not before you issue the wages themselves. Controllers recognize as personal income tax only those amounts that you withheld from citizens’ income, and not those that you transferred from the company’s funds.

Advice

Do not withhold personal income tax from your salary for the first part of the month. Even if you accrue this amount in accounting. This recommendation was given by the Ministry of Finance (letter dated February 1, 2017 No. 03-04-06/5209).

The exception is when the advance is issued on the last day of the month. Since employees receive an advance on the last day of the month, they have income subject to personal income tax. Therefore, tax must be withheld from him (ruling of the Supreme Court of the Russian Federation dated May 11, 2016 No. 309-KG16-1804).

Procedure for paying personal income tax on bonuses in 2018

Companies have different types of bonuses - monthly, quarterly, annual or one-time. For example, for an anniversary. All such amounts must be withheld and tax paid to the budget. The deadlines for paying personal income tax in 2018 and the procedure for reflecting them in the calculation depend on the type of payment.

Let’s say right away that personal income tax payments from any bonus payments must be made by legal entities the maximum the next day after the money is issued. The differences will be in the date of income.

The income date for quarterly or annual production bonuses is the day they are paid to employees, according to the Ministry of Finance. The tax authorities sent these clarifications to the inspectorates (letters from the Ministry of Finance dated September 3, 2018 No. 03-04-06/62848 and dated September 29, 2017 No. 03-04-07/63400).

If we talk about monthly bonuses, which are part of wages, then the tax is calculated on the last day of the month for which the bonus was given. Tax is withheld upon actual payment, and the deadline for paying personal income tax on bonuses in 2018 is no later than the next day (letter of the Ministry of Finance dated March 26, 2018 No. 03-04-06/18932).

By the way, officials also considered the situation for taxation of bonuses for dismissed employees. We are talking about payments that legal entities have provided for in an employment contract for achieved production results (one-time, for a quarter or a year).

In this case, the date of income should be considered the day of payment. Moreover, the method of issuing money does not matter. Funds can be paid either from the organization’s cash desk or transferred through a current account to the card of a former employee. The deadline for transferring personal income tax on bonuses upon dismissal in 2018 in any case is the next day after issuance (letter of the Federal Tax Service dated October 5, 2017 No. GD-4-11/20102).

Deadlines for paying personal income tax in 2018 on vacation and sick leave benefits

Special rules apply in 2018 for personal income tax on vacation and sick pay, including benefits for caring for sick family members. Tax on this income must be transferred no later than the last day of the month in which such payments were made. And if this day is a day off, then on the next working day.

Example:

On June 22, 2018, the company paid the employee vacation pay for 14 calendar days of rest in the amount of 15,000 rubles. Personal income tax from vacation pay must be transferred on July 2, 2018, since June 30 is a day off. The tax amount is 1950 rubles. (RUB 15,000 x 13%).

When to pay personal income tax in 2018 with matvygoda

The benefit from saving on interest is determined according to the rules of subparagraph 7 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation. This is the last day of each month during the term for which the loan was issued.

Previously, the benefit was calculated on the day the employee paid interest. And if the loan is interest-free - on the date when he repaid the debt (letter of the Ministry of Finance of Russia dated June 10, 2015 No. 03-04-05/33645).

When to transfer personal income tax in 2018 from income in kind

An employee can receive income not only in money. Sometimes the salary is given in kind, the company pays for the employee’s apartment rent, some services, or simply gives him a gift (for example, for an anniversary). In these cases, the employer is also obliged to calculate personal income tax.

The deadline for paying personal income tax in 2018 on income in kind is no later than the next day after the income is issued to the employee. And the amount of such tax should be withheld on the day when any income in cash is paid to an individual. In this case, the total amount of tax that can be withheld should not exceed 50% of the payment (clause 4 of Article 226 of the Tax Code of the Russian Federation).

Example:

The company is renting for its employee S.D. Vavilov's apartment for 20,000 rubles. per month. Vavilov’s salary is 40,000 rubles. The employee is not entitled to standard deductions. On July 31, the accountant accrued Vavilov’s salary for July in the amount of 40,000 rubles. and calculated personal income tax from her - 5,200 rubles. (RUB 40,000 × 13%).
In addition, in July the company paid rent for the apartment - 20,000 rubles. For this month, the tax on income in kind was also calculated - 2,600 rubles. (RUB 20,000 × 13%). That is, the total tax amount was 7,800 rubles. (5200 + 2600).
August 6 is the deadline for paying salaries for July. On the same day, the company’s accountant transferred the entire amount of personal income tax to the budget.

Please note: if the recipient of the income no longer works for the company, you will have to request his passport information. And also notify the tax authorities that the company cannot withhold tax. To do this, you must submit a 2-NDFL certificate with attribute 2. In addition, the individual must be informed about the impossibility of withholding tax and the amount of debt.

Deadline for payment of personal income tax on dividends in 2018 for legal entities

Personal income tax, regardless of the applied rate, is withheld directly upon payment of dividends (clause 4 of article 226 of the Tax Code).

The deadline for paying personal income tax in 2018 for dividends transferred to individual participants depends on the form of organization. Read more details.

Table with deadlines for paying personal income tax in 2018 for legal entities

Check the table to see if you are paying taxes on time. If you withhold tax, but it’s too late to send the money to the Federal Tax Service, the inspector will charge a fine and penalties. Penalties will be assessed for the organization as a whole. In this case, the dates when each employee received income will be taken into account. Inspectors will also take into account the timing when the tax agent actually withheld personal income tax (clause 2 of the Federal Tax Service letter No. AS-4-2/22690 dated December 29, 2012).

Collection of a fine in this case is legal only if the tax agent incorrectly reflected the tax in the reporting and did not eliminate the violation in a timely manner.

Type of income	When to recognize income	When to withhold tax	When to transfer personal income tax	Base
Salary and bonuses
	Last day of the month in which the advance was paid	On the day of payment of the second part of the salary	The next working day after the payment of the second part of the salary
Final payroll		At the time of payment after income recognition	Next business day after payment of money	Clause 2 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Salary in kind	Last day of the month in which income was accrued			Clause 2 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Bonuses for holidays, such as anniversaries	The day the bonus was paid	At the time of payment	Next business day after payment of money
Quarterly or annual bonus for performance	The day the bonus was paid		Next business day after payment of money	Clause 2 art. 223, para. 1 clause 6 art. 226 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia 10/05/2017 No. GD-4-11/20102
Payments to contractors
Payments to contractors under civil contracts	The day the money was paid	At the time of payment	Next business day after payment of money	Subp. 1 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
	The day the fee was paid	At the time of payment	Next business day after payment of money	Subp. 1 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Vacations and sick leave
Vacation pay	The day on which vacation pay was paid	At the time of payment	Last day of the month in which vacation pay was paid
Hospital benefits, including for caring for a sick child	The day sick leave was paid	At the time of payment	Last day of the month in which sick leave was paid	Subp. 1 clause 1 art. 223, para. 2 clause 6 art. 226 Tax Code of the Russian Federation
Compensation for unused vacation	The day the compensation was paid	At the time of payment	Next business day after payment of money	Subp. 1 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Financial assistance and gifts
Financial assistance in the amount of over 4,000 rubles. in year	The day the financial aid was paid	At the time of payment	Next business day after payment of money	Subp. 1 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
A cash gift in excess of RUB 4,000. in year	The day the gift was given	At the time of payment	Next business day after payment of money	Subp. 1 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
A non-monetary gift that costs more than 4,000 rubles. in year	The day the gift was given	From the first cash payment after income is recognized	Next business day after payment of cash income	Subp. 2 p. 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Travel allowances
Over-limit daily allowance: - more than 700 rubles. on business trips around Russia; — more than 2500 rub. on business trips abroad		From the first cash payment after income is recognized	Next business day after payment of money
Compensation for travel and accommodation on a business trip when there are no supporting documents	The last day of the month in which the advance report was approved	From the first cash payment after income is recognized	Next business day after payment of money	Subp. 6 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Other compensation without documents	The last day of the month in which the advance report was approved		Next business day after payment of money	Subp. 6 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Average earnings during a business trip	The last day of the month for which earnings were accrued	At the time of payment after income has been recognized	Next business day after payment of money	Clause 2 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Material benefit
Saving on loan interest	The last day of the month during the term of the loan agreement	From the first payment after income is recognized	Next business day after payment of money	Subp. 7 clause 1 art. 223, paragraph 4, 6 art. 226 Tax Code of the Russian Federation
Benefit from purchasing goods and securities for an employee	The day on which goods or securities were purchased	From the first cash payment after income is recognized	Next business day after payment of money	Subp. 3 p. 1 art. 223, paragraph 4, 6 art. 226 Tax Code of the Russian Federation
Payments to the founders and participants of the company
Dividends from equity participation		At the time of payment	Next business day after payment of money
Interest on a loan from the founder	The day the money was transferred to the founder's account	At the time of payment	Next business day after payment of money	Clause 1, Article 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Payment of shares upon exit from the company	The day the money was transferred to the founder's account	At the time of payment	Next business day after payment of money	Clause 1, Article 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Payment to a member of the board of directors	The day the money was transferred to the recipient's account	At the time of payment	Next business day after payment of money	Clause 1 Art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation

How to fill out a personal income tax payment form in 2018

If tax payment deadlines differ, the amounts must be transferred in different payment orders. What does this mean in practice?

For vacation and sick leave, the deadline for paying personal income tax differs from other payments. If a company pays tax on wages and vacation pay on the same day, it is necessary to prepare two payments. And field 107 is filled in differently.

For example, salaries for March and vacation pay for April were paid simultaneously on April 5. In the salary tax payment, the tax period will be MS.03.2018, and for vacation pay - MS.04.2018.

But there is one exception. The dates will coincide if the salary and vacation pay were transferred on the last day of the month. For example, March 30. For both cases, in field 107 we put MS.03.2018. Therefore, the tax can be paid in one payment.

Sample payment order for personal income tax payment in 2018

Another question that concerns many accountants: is it possible to divide personal income tax payments from salaries and bonuses into two? The answer to this question depends on the type of award. If the production bonus and salary are accrued for the same month, then you can transfer it in one payment. If the months are different, it is dangerous to combine.

The Federal Tax Service believes that the date of recognition of income for a monthly production bonus is the last day of the month for which it was accrued (letter of the Federal Tax Service of Russia dated January 24, 2017 No. BS-4-11/1139). Therefore, in field 107 of the personal income tax payment, they indicate the month for which it was accrued.

For example, simultaneously with the March salary, employees were given a bonus for February. The accountant will make two payments. For tax on bonuses, field 107 will indicate MS.02.2018, and for wages - MS.03.2018.

For annual and quarterly production bonuses, the Federal Tax Service considers the date of recognition of income to be the last day of the month in which the order for the bonus was signed. And for anniversary ones - the day when the bonus was paid.

Personal income tax (personal income tax)

Personal income tax is a tax that is levied on wages and other income of individuals, as well as on the income of individual entrepreneurs under the general taxation system (the outdated name is “income tax”). In most cases the tax rate is 13%. Today we are publishing an article devoted to Chapter 23 of the Tax Code of the Russian Federation “Tax on personal income”. It describes in an accessible, simple language the procedure for calculating and paying personal income tax, tax rates, tax deductions for personal income tax and deadlines for submitting reports. This material is part of the “Tax Code for Dummies” series. Please note that the articles in this series provide a general overview of taxes only; for practical activities it is necessary to refer to the primary source - the Tax Code of the Russian Federation

• individuals who are tax residents of the Russian Federation (that is, individuals who are actually in Russia for at least 183 calendar days over the next 12 consecutive months). Residents are subject to taxation on income received both in the Russian Federation and abroad.
• individuals who are not tax residents of the Russian Federation (that is, individuals who are actually in Russia for less than 183 calendar days within 12 consecutive months). For non-residents, only income received from sources in Russia is subject to taxation.

Tax base for personal income tax (what the tax is calculated on)

Personal income tax is assessed on income, which is divided into two categories: received from sources in the Russian Federation and received from sources outside of Russia. “Russian” income under personal income tax includes wages, remuneration for work and services performed in our country, dividends and interest issued by Russian companies, proceeds from the sale or rental of property located in the Russian Federation, and some other types of payments.

The list is open, and it contains such an item as “other income received by the taxpayer as a result of his activities in the Russian Federation.”

The list of income from foreign sources resembles the list of “domestic” income. It is also open and contains a clause on “other income”.

What income is not subject to personal income tax?

Chapter 23 of the Tax Code, dedicated to personal income tax, lists income exempt from personal income tax. These include state benefits (excluding sick leave) and statutory compensation payments.

In particular, compensation related to dismissal (with the exception of compensation for unused vacation) and reimbursement of travel expenses are not subject to personal income tax. At the same time, some types of business trips are not subject to personal income tax in full (for example, travel to the destination and back), others - within a certain limit. Thus, daily allowances are exempt from personal income tax to a limited extent. For Russian business trips no more than 700 rubles. per day, for foreign ones - no more than 2,500 rubles. in a day.

The list also mentions other types of non-taxable income. We would like to add that the list is closed.

Personal income tax rates

The basic personal income tax rate is 13 percent. It is this that applies to income in the form of wages and in the form of revenue from business activities received by individual entrepreneurs. Since 2015, the same rate has been applied to dividends paid to residents of the Russian Federation.

For some types of income, different values ​​have been introduced. For example, for winnings and prizes in the amount of over 4,000 rubles. per year - rate 35 percent.

Personal income tax calculation

To calculate personal income tax, you need to determine the tax base (that is, the amount of taxable income) and multiply it by the appropriate tax rate. As a result, you will receive the personal income tax amount. For income subject to different rates, the bases are determined separately. Please note: the tax base for dividends must be determined separately from other income. That is, when calculating personal income tax on dividends and personal income tax on wages, two different tax bases should be calculated (despite the fact that the rate for these payments has been the same since 2015).

The tax base is calculated on an accrual basis from the beginning of the tax period, which is equal to one calendar year. In other words, the base is determined during the period from January 1 to December 31 of the current year, then the calculation of the tax base begins from scratch.

For payments taxed at a rate of 13 percent, the base is reduced by so-called tax deductions. In this case, you need to sum up all taxable income, subtract tax deductions, and multiply the resulting figure by 13%. If it turns out that there is less income than deductions, then the base is taken equal to zero. In this case, the negative difference between income and deductions in the general case is not carried forward to the next year, and losses from previous years do not reduce the tax base of the current period.

For payments taxed at other rates, tax deductions are not applied. Here, the amount of personal income tax is determined by direct multiplication of taxable income and rate. Tax deductions also cannot be applied to income from equity participation in an organization (that is, dividends received by tax residents of the Russian Federation) (although the rate on them is 13%).

Tax deductions for personal income tax

There are five types of personal income tax deductions: standard, professional, and investment.

Standard deductions are listed in the Tax Code section. According to it, all individuals with children have the right to receive a monthly deduction in the amount of 1,400 rubles. for the first child, 1,400 rubles. for the second child and 3,000 rubles. for the third and each subsequent child. “Children’s” deductions are provided up to the month in which the employee’s salary at a given employer, calculated on an accrual basis from the beginning of the year, exceeded 350,000 rubles.

Standard personal income tax deductions apply only to income received from one of the employers of the taxpayer's choice. In other words, if a person works two or more jobs, he can only take the standard deduction for one of them.

Professional deductions are available to individual entrepreneurs and those engaged in private practice. Also, the right to this type of deductions is given to persons performing work or services under contract agreements, and those who receive royalties (Article of the Tax Code of the Russian Federation).

Professional deductions are equal in amount to documented expenses associated with the relevant activity. In fact, the determination of such deductions for individual entrepreneurs is similar to the determination of expenses for. If there are no documents confirming expenses, deductions are provided according to the standards (for entrepreneurs this is 20 percent of income received).

Social and property deductions for personal income tax will be of interest to those who have heard about the return or reimbursement of personal income tax - for example, about the return of personal income tax for training. Persons who have spent money on education, treatment, charity, non-state pension insurance, voluntary life insurance and additional contributions to the funded part of a labor pension can apply for it (Article of the Tax Code of the Russian Federation).

Property deductions are provided to those who incurred costs in connection with the sale, purchase or construction of real estate (Article of the Tax Code of the Russian Federation).

From January 1, 2015, the Code was supplemented with Article 219.1 of the Tax Code of the Russian Federation “Investment tax deductions”. An investment deduction is possible, in particular, in the amount of a positive financial result obtained from the sale (redemption) of securities traded on the organized market if they were owned by an individual for more than three years.

When a taxpayer independently calculates personal income tax

Individual entrepreneurs and persons engaged in private practice (notaries, lawyers, etc.) themselves account for income from their activities, calculate personal income tax and pay it to the budget.

In general, those who receive income from the sale and rental of property, income in the form of winnings in the lottery or other gambling games, as well as income from any foreign sources (the latter applies only to residents) also calculate the tax themselves.

In addition, the following persons must calculate and transfer the tax to the budget with their own hands: those who received gifts from individuals who are not registered as individual entrepreneurs (with the exception of property, cars and shares donated by relatives); heirs of copyrights to works of art, scientific discoveries, etc.

Finally, individuals who received money from an employer (or other tax agent) who for one reason or another did not withhold tax are required to pay personal income tax. In 2015 and earlier, individuals were required to independently calculate the amount of tax and submit a return. Starting from 2016, tax authorities make calculations. They record the received amount in a notification that is sent to the individual. The latter can only transfer the money based on the notification received. There is no need to submit a declaration.

When a tax agent is involved in calculating personal income tax

Organizations and entrepreneurs paying wages to their employees are tax agents for personal income tax in relation to them. This means that it is employers (and not the employees themselves) who must charge personal income tax on the amount of wages, withhold the tax and transfer it to the budget. The same rule applies to dividends that the company pays to its founders - individuals.

In practice, the calculation, as well as the withholding of personal income tax and its payment are usually handled by the accounting department.

Let's give an example. Let’s say that Fedorov’s employee’s remuneration for the month worked was 40,000 rubles. Accounting calculated that the tax on Fedorov’s salary is 5,200 rubles. (RUB 40,000 x 13%*). The accountants transferred this amount to the budget, and Fedorov was given 34,800 rubles. (40,000 - 5,200).

When calculating personal income tax, the accounting department of an organization - tax agent (or individual entrepreneur - tax agent) does not take into account the amounts paid to the employee by other organizations or entrepreneurs. At the same time, in relation to your own payments, you must comply with the following condition: the amount of tax withheld should not exceed 50 percent of the amount of payment to the employee. Agents are required to keep records of income, deductions and withholding tax for each individual in specially designed tax registers. As a rule, form 1-NDFL is taken as the basis for such a register and information about the dates of withholding and transfer of tax to the budget is added to it.

In addition, agents must, at the request of individuals, issue them with income certificates.

Agents do not have the right to transfer tax on the income of individuals at their own expense. It is also not allowed to stipulate in contracts that the agent undertakes the obligation to pay personal income tax. If for some reason the agent was unable to withhold tax from the income of an individual, then no later than March 1 of the next year, the accountant must notify both the individual and his tax office in writing (for this, a regular income certificate in the form is used 2-NDFL).

If the agent has withheld an excess amount of tax, he must notify the employee within 10 days. He, in turn, has the right to write a return application, and the agent is obliged to return the money within three months. The refund is possible due to upcoming personal income tax payments, not only for this employee, but also for other employees of the company. In the event that this money is not enough to return, the agent can submit an application to his Federal Tax Service, and it will transfer the missing amount from the budget.

Payment of personal income tax by an entrepreneur who hired employees

An individual entrepreneur who pays wages to employees acts in two capacities. He must independently calculate tax on his income, as well as withhold personal income tax from staff salaries. Thus, an individual entrepreneur is simultaneously both a taxpayer and a tax agent. Accordingly, he needs to fulfill the duties related to the calculation of “his” tax (calculate, pay to the budget and report to the inspectorate), as well as fully fulfill the duties of an agent.

Some individuals not only receive a salary, but also have other sources of income (for example, they run a business, rent out property, etc.). In this case, it is necessary to distinguish between income on which tax must be calculated independently, and income from which tax is withheld by the employing agent. For “independent” income, it is necessary to accrue personal income tax, pay it to the budget and report to the tax office.

When and where to transfer personal income tax

Now we’ll tell you what determines the timing of transferring personal income tax to the budget. In general, tax agents transfer personal income tax monthly no later than the day following the day the income was paid. An exception is made for vacation pay and temporary disability benefits (including for caring for a sick child). The tax withheld from these payments should be transferred to the budget no later than the last day of the month in which they were paid

Income tax must be paid to the budget at the place of registration of the tax agent. If the employing organization has, then the tax from the salaries of its employees must be transferred to the budget at the location of the unit. In the event that a separate division has entered into a civil contract, personal income tax on remuneration should be transferred to the budget at the location of the division. Entrepreneurs on PSN and “imputation” must transfer tax from the salaries of their employees to the place of business (and not to their place of residence).

When paying personal income tax, agents must comply with the following rule. The amount of tax exceeding 100 rubles should be transferred in the usual manner, and the amount less than 100 rubles. pay later, along with next month's tax.

Entrepreneurs and those engaged in private practice make advance payments for personal income tax three times a year. The first time - for January-June no later than July 15 of the current year, the second time - for July-September no later than October 15 of the current year and the third time - for October-December no later than January 15 of the next year. The basis for transferring personal income tax is a tax notice sent by the inspectorate. The tax authorities themselves calculate the amount of advance payments based on the declaration submitted by the entrepreneur. The total amount of personal income tax for the tax period must be transferred to the place of registration of the individual entrepreneur no later than July 15 of the following year.

Persons who independently calculate personal income tax, but are not engaged in business or private practice (landlords, heirs of copyright, etc.), do not make advance payments. They transfer money once (no later than July 15 of the following year) to their place of residence.

Fines and penalties for personal income tax

If the tax agent transferred the tax late, he is obliged to pay a personal income tax penalty for each calendar day of delay. The first day of delay is considered to be the date following the day when the employer was supposed to transfer (but did not transfer) income tax. The last day of delay is considered to be the date preceding the date of tax remittance.

The amount of penalties depends on the current refinancing rate of the Central Bank. Tax agents - individuals (including entrepreneurs) must pay penalties for each day of delay in the amount of one three hundredth of the refinancing rate multiplied by the amount of arrears for personal income tax.

The following rules are established for tax agents-organizations. If the delay does not exceed 30 calendar days, the amount of penalties for each calendar day of delay is one three-hundredth of the refinancing rate multiplied by the amount of arrears under personal income tax. If the delay exceeds 30 calendar days, the fines are made up of two parts. The first part is equal to one three hundredth of the refinancing rate, multiplied by the amount of arrears on personal income tax, for each calendar day of delay, starting from the 1st and ending with the 30th (inclusive). The second part is equal to one hundred and fiftieth of the refinancing rate, multiplied by the amount of arrears on personal income tax, for each day of delay, starting from the 31st.

Let us add that penalties in the amount of one three hundredth of the refinancing rate for each calendar day of delay must also be paid by those individuals who themselves transfer personal income tax from their income.

In addition, tax agents who fail to withhold tax from employee salaries and/or fail to transfer it to the budget on time will be fined by inspectors under personal income tax. The same thing will happen if income tax is withheld and (or) not transferred in full. This fine is provided for in the article of the Tax Code of the Russian Federation and amounts to 20% of the amount of tax subject to withholding and (or) transfer.

It is possible that a tax agent who did not withhold personal income tax from employees’ salaries and transferred it to the budget from his own funds will also have to pay a fine under the Tax Code of the Russian Federation. The same applies to employers who transferred income taxes before paying out wages. Although this is not directly stated in the Tax Code, this is exactly what inspectors think. Judicial practice is contradictory. There are decisions made in favor of the Federal Tax Service (see “”), but there are also decisions made in favor of employers (see “”).

For entrepreneurs and individuals engaged in private practice, there is also a fine for non-payment or incomplete payment of personal income tax. The fine is 20% of the unpaid tax amount. If inspectors believe that the tax was not paid intentionally, then the amount of the sanction will be 40% of the unpaid tax amount (Article of the Tax Code of the Russian Federation).

Personal income tax declaration and reporting deadlines

The most important issue for a taxpayer or accountant is the deadline for submitting personal income tax reports. Let's look at who, how and when reports personal income tax.

Entrepreneurs and individuals engaged in private practice are required to file tax returns. Those who began receiving income in the middle of the year submit a declaration indicating their expected income. If it subsequently turns out that the actual income deviates by more than 50 percent from the estimated income (or from the income for the previous year), you must file another declaration, which should indicate the new estimated income.

At the end of the year, individual entrepreneurs and private owners submit a declaration no later than April 30 of the following year. If the activity ceased in the middle of the year, the declaration must be submitted within five days from the date of termination (the tax accrued on such a declaration must be transferred no later than 15 calendar days from the date of filing the declaration).

Persons who independently calculate personal income tax, but are not engaged in business or private practice, are required to submit a declaration based on the results of the tax period no later than April 30 of the following year. In addition, those who claim social or property deductions must submit an annual declaration.

Tax agents must once a year, no later than April 1, submit to the inspectorate certificates of income for the past tax period in form 2-NDFL. In general, they are filled out for each individual who has received income from a given company or entrepreneur. In addition, starting from 2016, tax agents are required to submit quarterly calculations. It includes generalized information on all individuals who received income from a tax agent. The calculation is submitted within the month following the first quarter, half year and nine months. At the end of the year, 6-NDFL is submitted no later than April 1 of the year following the reporting year.

If a company has a separate division, then personal income tax reporting should generally be submitted at the place of registration of such divisions. Entrepreneurs who use PSN or “imputation” submit reports to the inspectorate, where they are registered at the place of business. 126 of the Tax Code of the Russian Federation). For tax agents who fail to submit timely calculations in Form 6-NDFL, a sanction is provided under paragraph 1.2 of Article of the Tax Code of the Russian Federation. Its size is 1,000 rubles. for each full or partial month from the date established for submitting the calculation.

If a tax agent, obliged to report personal income tax electronically, submits certificates or calculations “on paper,” he will be charged a fine under Article 119.1 of the Tax Code of the Russian Federation. The fine amount is 200 rubles. for each certificate and each payment.

Personal income tax payers who independently submit reports for this tax will also be held accountable for late submission of a declaration in Form 3-NDFL. The amount of the fine is equal to 5% of the unpaid amount of income tax payable on the basis of this declaration, for each full or partial month from the day set for submitting the declaration. In this case, the amount of the sanction cannot exceed 30% of this amount, and should not be less than 1,000 rubles. (Clause 1 of Art. Tax Code of the Russian Federation).

* For simplicity, we considered the situation when the employee is not provided with tax deductions.