We pay an advance, taking into account the latest clarifications of the controllers. Withholding personal income tax from an advance: you cannot do without consequences Term of transferring personal income tax from an advance on salary

New conditions and procedure for calculating advance payments, wages, as well as the moment of withholding and paying personal income tax from the income of employees of the enterprise and how to take this into account in 6-personal income tax in 2020, you will learn from this publication.

Advance payment for an employee: is it obligatory to pay

The concept of advance payment as such does not exist in Labor Law. This name is accepted in everyday life, which means half of the earnings received in the first half of the month worked.

The rules of the standard provided for in paragraph 6 of Art. 136 of the Labor Code of the Russian Federation, employers were obliged to pay wages to staff at least twice a month. The timing of the payment of advances is determined by the internal local acts of the company, in which the period of settlements with personnel must be at least 15 calendar days at the end of the period in which the salary is calculated.

Important! If in local acts a different procedure for settlements with personnel is fixed, then they have no legal force.

So, the TC has established the procedure for the advance payment at least every fortnight, which has been worked out by the company's employees. This is also indicated by the Ministry of Labor of the Russian Federation in its commentary dated September 23, 2016 No. 14-1 / OOG-8532, and also requires observing the most reasonable period of time between the first and second half of earnings. It also follows from this norm that the timing of settlements for the first half of earnings should be clearly specified. For example, the 15th of the current period, and not from the 15th to the 25th of the month.

What is the procedure for calculating advance payments for personnel

The earnings that are due for the first half of the month (advance) are paid in any way provided by the company:

• Cash from the cash desk (based on the payroll);
• By bank transfer to the employee's bank account (based on the register of payments).

Labor legislation does not establish a special method for calculating an advance, in contrast to the timing of its payment. But some regulatory legal acts of the Ministry of Labor (dated 09/08/2006 No. 1557-6, dated 02/03/2016 No. 14-1 / 10 / V-660) specifically indicate that the amount of the advance should be equal to the actual amount of earnings for the worked period time. Consequently, the calculation is required to be based on the information enshrined in the personnel time sheet. This is also indicated by the comments of the Ministry of Health and Social Development in its information letter dated February 25, 2009 No. 22-2-709.

In some cases, the company's internal regulations establish a fixed the amount of the advance payment is 30-40% of the salary, in a fixed ruble amount... In both cases, applying these methods, there is a risk of overpayment of earnings if the employee was absent (vacation, business trip, days of temporary disability, absenteeism).

Responsibility of the employer who does not pay the advance

The procedure for calculating and paying an advance (as well as full earnings) should not be violated. Otherwise, the company cannot avoid penalties. Often, workers themselves insist on the payment of wages in one amount. This position is extremely dangerous. The norms of the Labor Code of the Russian Federation clearly define the number of payments per month: at least two. This means that uniform rules for receiving the first and second half of the earnings for the period worked are established for all employees.

Violation of this rule is penalized and the employer suffers, and executive responsible for such an operation. There are sanctions for employers:

• 30,000 to 50,000 rubles (in case of a primary violation);
• 50,000 to 100,000 rubles (in case of repeated violation).

With regard to the official representatives of the company (chief accountant or general director) found:

• 10,000 to 20,000 rubles (for the first time);
• 20,000 to 30,000 rubles (repeated);
• Or disqualification (suspension from professional duties) from 1 to 3 years.

There are also financial penalties for employers who pay the advance with a delay. Based on Art. 236 of the Labor Code of the Russian Federation, the amount of compensation is paid to personnel for delayed wages from the day that comes after the due date for payment of wages.

Personal income tax and advances: method of withholding and payment term

When paying income individuals tax agent (in in this case this is the employer) is obliged to withhold personal income tax and transfer it to the budget. The fact of receiving income when calculating earnings should be based on the norms of paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, where the last day of the month is recognized as income in terms of wages. This means that the company withholds and pays personal income tax only after the second installment has been paid, i.e. in the end of the month.

The term for transferring the tax depends on the conditions provided for by the company's order for remuneration, but without violating the rules established by clause 6 of Art. 226 NK. Namely:

• The day of receipt of money in the bank for salary payment - no later than the day of receipt;
• Settlement (payment) day on bank cards personnel - no later than the day of settlements;
• Payments for wages in kind - no later than the day when personal income tax was withheld in cash payments with the employee.

Difficulties can cause a situation if the employee received an advance payment and went on vacation without saving earnings in the second half of the month. Withholding personal income tax from an advance means to violate the norms of paragraph 6 of Art. 226 NK. In such a case, the company can proceed as follows:

• pay off due cash net of tax;
• at the end of the month, reflect the withheld personal income tax on account 68 (subaccount for personal income tax payments);
• pay to the budget upon payment of earnings to all employees of the company.

At the same time, you will not have to dispute fines to the Federal Tax Service and pay penalties for late payment of tax.

Reflection of an advance in the form of 6-NDFL

V new form of the 6-NDFL report, the reflection of the advance is not provided for by the filling rules. The amount of earnings by the end of the month is indicated in section 2 of the form, indicating the date of payment of income to personnel. All calculations are entered into the report in total. The deadline for payment of personal income tax in the report must comply with the numbers of tax legislation.

If income was paid to employees only in the first part of the month (as an advance), then the amount of the payment is recognized as income in terms of wages on the last day of the month for which the calculation is made. The amount of personal income tax, which is calculated from income, but not withheld because tax is not withheld from the advance; it will be necessary to subtract from the next cash payment of the employee's salary.

In such a situation, settlements with personnel are reflected in the 6-NDFL form as follows:

• advance, which is recognized as income from wages, is reflected in total amount income received;
• date of withholding tax - taking into account actually withheld personal income tax.

Important! When checking the report, employees tax service may recognize untimely income tax withholding.

To protect the company from nagging and fiscal sanctions from the tax authorities will help explanatory note to the report in the form 6-NDFL. It should indicate the reason for such a discrepancy in the timing of the payment of income and withholding tax.

Common questions

Question 1: The HR department of the employing company fixed the timing of the advance payment and the final payroll in the collective agreement. Should changes be made to the document when specifying the timing of payment of premiums, allowances?

To fix the calculations for the wages of workers in paragraph 6 of Art. 136 of the Labor Code of the Russian Federation, the conditions for earnings / advance payments and the dates of their payment are clearly spelled out. With regard to increasing / stimulating payments, the following should be noted. The source of the premium is usually the company's profits. Its assessment requires some time, which deviates from the terms fixed in Art. 136 TC.

After evaluating financial results, which form the basis for calculating allowances and other incentive charges, payments are made separately. The rules for such charges are specified in Part 2 of Art. 135 of the Labor Code of the Russian Federation, which contains requirements that indicate that bonus (incentive) accruals for successful work results are recorded in:

• local acts of the company;
• collective agreement;
• regulations on remuneration.

These documents should provide for the timing and frequency of payment of these charges.

According to the law, income tax of individuals must be paid to the relevant service on the same day the worker is issued it. wage... However, as regards this contribution from the advance amounts, it is withheld according to slightly different rules, with which all accountants of enterprises and organizations should be familiar.

So do I have to pay tax levy from an advance payment in 2018, how is it withheld, how to fill out the 6-NDFL form technically correctly without errors? If these questions are relevant to you, then the article presented to your attention will help you find detailed answers to them.

Do I need to pay personal income tax from an advance on wages in 2018?

When performing settlement operations related to withholding tax contributions (in particular, personal income tax) with monthly amounts salaries and advances, the accountant must first of all be guided by the following regulations:

• article 136 of the main labor law of the country;
• tax legislation of the Russian Federation - and No. 223;
• Order No. 03-04-06 / 13294 from the Ministry of Finance of Russia, dated 18.04.2013.

In the event that the payment of tax is not paid on time, the organization may be held liable for administrative offense and impose on it a penalty in the form of penalties. This provision is regulated by Article 123 of the Tax Code of the Russian Federation. According to this legislative act, the amount of the fine can reach 20% of the volume of obligations. This is why all accounting clerks are interested in getting timely information on when to tax advance payments in 2018.

So is it necessary to pay this fee this year and when should it be done? According to the labor law, an advance is a part of income that is issued to a worker in the middle of the month, and which is subject to withholding from the amount of wages (for example, according to a writ of execution, according to the law of 2018) after the end of the reporting period. Consequently, personal income tax from the advance is also withheld at the end of the month (at the time of the issuance of earnings to employees). But there is one exception to this rule - it applies to those enterprises in which, according to the internal charter, the salary of employees is paid twice every 30 days. Therefore, in this case, the institution must deduct personal income tax twice for a period of 30 days.

Personal income tax from an advance on wages 2018 when to pay?

Article 136 of the Labor Code of Russia regulates issues related to the dates of payment of wages to workers. In accordance with part 6 of this act, the employer must calculate earnings with his staff - no later than 15 days according to the calendar after the expiration of that part of the month for which the salary was calculated. If we are talking about an advance, then it should be given to employees from the 16th to the end of the month. At the same time, the tax levy is paid not at the moment of issuing this money directly to the worker, but at the moment of settlement with him according to his salary, that is, in the last days of the month.

The term for transferring personal income tax from an advance on salary

Labor law defines two dates regarding advance payments:

• the date of its payment to the employee;
• date of real receipt of income.

In the first case, the date of issue is usually the middle of the month. While the date of actual payment of wages is considered the 30th or 31st day of the month for which the calculation was made (according to Article No. 223 of the Tax Code).

For example, it looks like this - the advance was paid to the worker on the 16th (this is the date of payment), and on the 30th the employee was paid the salary for the entire past month - this will be the date of receipt of the income in fact. In this case of personal income tax will be withheld on the day the salary is actually received.

Wherein Russian law on labor establishes a rule according to which this tax should be transferred to tax organization no later than the day following the date of full payroll (last days of the month).

You can read about how many percent of the salary is an advance in 2018 (according to the labor code of the Russian Federation).

6-NDFL from an advance on wages - an example of filling

For a report on the tax payment in question, a special form is provided for filling out 6-NDFL. Let's consider the basic principles of filling it out using the following example:

• in March 2018, the worker was paid a salary in the amount of 44,500 rubles;
• 13% of personal income tax amounted to 5,785 rubles;
• On March 16, the worker received an advance payment of 15,000 rubles;
• full salary calculation took place on March 30, 2018 with the final payment in the amount of 23,715 rubles.

Then the order of filling should be as follows:

• in the 100th line "Date of actual salary" we put 03/30/2018;
• in line 110 "The date when personal income tax was collected" - 03/30/2018;
• in the 120th line "The number of tax payments" - 04/03/2018;
• in the 130th "Amount real payments"- 44,500;
• in the 140th "the amount of personal income tax" - 5 785.

When to pay personal income tax from an advance in 2017, look in the table. We have given the actual dates payment of personal income tax with advance payment and salary. The date when income arises and when personal income tax should be paid differ.

Personal income tax from an advance: when to pay in 2017

To begin with, let's figure out whether it is necessary to pay personal income tax from an advance in 2017, or is it possible to transfer personal income tax on payday? How not to overpay employees and comply with the law? Everything in order.

Do I have to pay personal income tax from an advance in 2017

Wages must be paid at least twice a month. And to transfer tax from it - only once, no later than the next day after the issuance of the second part of the salary (clause 2 of article 223, clause 6 of article 226 Tax Code RF). Most companies do this. Therefore, personal income tax from advances on wages in 2017 is not withheld. There is no violation in this, which is also confirmed by officials (letters of the Federal Tax Service of Russia dated April 29, 2016 No. BS-4-11 / 7893, the Ministry of Finance of Russia dated October 27, 2015 No. 03-04-07 / 61550).

That is, personal income tax when paying an advance in 2017 is usually not required to transfer.

When companies will have to pay personal income tax from an advance in 2017

If on the last day of the month you pay an advance on salary for this month, then be sure to withhold tax. For personal income tax purposes, the last day of the month is the date of receipt of income in the form of wages. Therefore, even if the salary is paid in part, it is not recognized in advance and the tax on this amount must be withheld. The validity of this approach was confirmed by the Supreme Court of the Russian Federation in the ruling of May 11, 2016 No. 309-KG16-1804.

How to transfer tax withheld from an advance at the initiative of the organization

Let's say an employee went on sick leave in the second half of the month. He does not need to pay wages for this time. It turns out that the accountant will charge the salary tax, but will not be able to withhold it, because there is nothing. Therefore, for fear of being in such a situation, the question of whether it is necessary to withhold personal income tax from the advance in 2017, the accountants decide positively. And then the tax is withheld from the salary at least twice a month - with each payment.

The transfer of personal income tax from the advance in 2017 will not work ahead of schedule if you send the tax to the budget after full settlement with employees (both from the advance and from the salary).

Example: Payment of personal income tax from an advance in 2017

The employee receives a salary (30,000 rubles) twice a month - 15,000 rubles each. every time. No deductions are received. From wages for the first part of September, the accountant withheld tax in the amount of 1950 rubles. (15,000 rubles x 13%). On September 20, the employee received 13,050 rubles. (15,000 - 1950). He received the same amount on October 5 - his salary for the second half of September. On October 6, the accountant transferred the tax - 3900 rubles. (1950 + 1950). The deadline for payment of personal income tax from the advance in 2017 and from the salary coincided.

However, with this option for paying personal income tax from an advance in 2017, it is difficult to fill in 6-personal income tax. The company has two options.

The first is to reflect in the calculation both the advance and the wages separately. This is a laborious method, because section 2 of the calculation will be doubled. In addition, inspectors may have a question: why does the company reflect income that does not yet exist? We'll have to give an explanation. But since this does not affect the amount of tax transferred to the budget, it is not necessary to submit the revision.

The second option to fill out 6-NDFL is not to show the advance payment and tax withheld from it in the calculation. That is, to act in the same way as if the company withholds tax only from salaries. Inspectors will not be fined for this, because even this option does not affect the payment of tax. But there will be confusion in accounting and reporting, especially in the case of wages rolling from quarter to quarter.

It will be easier if you reduce the advance by an amount equal to personal income tax. But the tax itself cannot be withheld.

Changes in personal income tax from advance in 2017

Due to the advance payment on wages, it is possible to withhold personal income tax from non-cash income (letter of the Ministry of Finance of Russia dated May 5, 2017 No. 03-04-06 / 28037). For example, if the employee received material benefits or other in-kind income.

The officials have the following logic. The salary is issued at least every half a month (paragraph 10 of article 136 of the Labor Code of the Russian Federation). This means that each part of it is the employee's income. Since the advance is also income, then it can be used to withhold tax that relates to material benefits, a gift or other income in kind. The Federal Tax Service also agrees with this approach (see comment below).

Opinion
The company has the right to withhold tax on material benefits at the expense of an advance

After recognized income in the form material benefits, withhold personal income tax at the expense of the nearest cash payment. Including due to advance payment of wages. But there are two limitations. First, in such a situation it is possible to withhold tax only within 50 percent of the cash payment (clause 4 of article 226 of the Tax Code of the Russian Federation). Second, tax can be withheld not at the expense of all cash payments, but only at the expense of the employee's income. For example, these are salaries and advance payments, bonuses, sick leave, vacation pay, cash gifts. But, for example, it is impossible to withhold personal income tax at the expense of per diem, accountable and loans. These payments are not employee income.

Vladislav VOLKOV, 1st Class Counselor of the State Civil Service of the Russian Federation

Explanations of officials do not apply to personal income tax from the very advance. Withhold tax from this payment and pay on the last day of the month for which the salary was calculated, or later.

Terms of payment of personal income tax from salaries in 2017

The date on which a person received income is determined in accordance with article 223 of the Tax Code of the Russian Federation. In terms of wages, this is the day the funds are paid. In terms of income in kind, this is the day payment in kind is issued. Income when offsetting is the offset date (subparagraph 4 of clause 1 of article 223 of the Tax Code of the Russian Federation).

Determine the income of the posted employee on the last day of the month in which the advance report was approved (subparagraph 6 of clause 1 of article 223 of the Tax Code of the Russian Federation).

Important!
How to calculate personal income tax in 2017

Payments taxed at a rate of 13 percent are considered cumulative throughout the year. Personal income tax withheld in previous months is deducted at the next payment. An exception is made for income from equity participation... Tax is withheld from them separately for each payment. As well as for income taxed at other rates.

Terms of personal income tax payment in 2017 table

In accordance with article 136 of the current Labor Code RF, the organization must calculate wages in a phased form. This means that the required transfers for employees must be received at least 2 times a month. The relevant legislation in this regard has only recommendatory norms, which indicate that the timing of salary crediting is established in accordance with local rules. But the maximum gap between the two types of transfers should not exceed 15 days. Next, it will describe how the advance is made in due order, and whether a flat tax should be withheld from it.

Do I need to pay personal income tax from an advance on wages in 2017?

Article 223 of the Tax Code of the Russian Federation prescribes a rule according to which to transfer the amount flat tax is required from all payments in relation to the employee. This obliges each accountant to record in the state defense order all deductions to staff members, and after tax period all these transfers must also include the payment of taxes. But here, in the second part, it is indicated that personal income tax should not be calculated from the advance payment to wages, because payment is expected from the final amount on the last day of receipt of the salary. It turns out that the envisaged transfers and deductions should be made to the budget from the total salary, and not from its advance.

General rules for payment

As already noted, the foreseen advance payment to the estimated salary should not be subject to accrual of personal income tax and any other tax. The procedure for paying an advance to wages is specified in article 136 of the current Labor Code of the Russian Federation. In accordance with it, the employer is obliged to calculate the due salary at least 2 times a month. It means that limit size is split into two parts, each of which is paid in the middle and at the end of the month.

But this rule is not imperative, so the terms in a particular organization can be shifted to either side. The main requirement is that the maximum gap between two transfers does not exceed 15 days. In the standard form, payment must occur before the 15th day of each month in the amount of 35-45%, and by the 31st day of the current month, the rest of the salary is paid. It is from the main part of the salary, which is indicated in the personal income tax, and which is provided for by the labor agreement, that the tax is calculated. Therefore, the employee receives the remuneration after tax deduction.

When to pay tax on payroll advance 2018?

The second part of Article 223 of the Tax Code of the Russian Federation states that personal income tax should not be calculated from the very advance to wages, because payment is expected from the final amount on the last day of receipt of the salary. It turns out that the envisaged transfers and deductions should be made to the budget from the final salary, and not from the advance. The term for transferring personal income tax from an advance on salary depends on when the salary is paid in the organization in full.

How is tax withheld and paid in non-standard situations?

In the labor segment, such non-standard situations include, in particular, dismissal in the middle of the current month. This means that in fact the tax should be calculated from the advance. In this case, a fixed 13% is deducted from the amount issued, after which the rest is given to the staff unit at the disposal. Consequently, it is imperative for the employer to withhold due tax with a full salary - no. Exception cases can be foreseen.

Advance payment on the last day of the month

This form is also allowed, but only if the rest of the salary was issued no earlier than 15 days ago. This has already been noted - organizations can independently set the deadlines for crediting salaries, but only if the allowed period between transactions is observed. This rule does not apply to employees working on a rotational basis.

Salary is issued 3 times a month

The main requirement in regulation 136 is a phased procedure for the payment of wages. Here the emphasis is on the definition - "at least 2 times a month", but nothing is said about the maximum values. Consequently, such a form may well be used by a conditional organization. In practice, weekly charging schemes are also used, which is also not considered a violation.

The prize is issued together with an advance payment

The organization independently makes its own decision on bonuses. Accordingly, such a preference in respect of the staffing unit can be realized at any time, regardless of the time of receipt of the advance payment or the main part. The premium may well be paid separately from these transactions and will be taxed separately as well.

When an individual is paid income in kind, the Tax Code obliges the tax agent to withhold personal income tax calculated from this income, at the next payment to the same "physicist" of monetary income. And what if the next such income is an advance on salary for the first half of the month? Do I need to withhold "natural" personal income tax from the advance or should I wait for the payment of some other income?

When determining the base for personal income tax, all income of the taxpayer, received by him both in cash and in kind (clause 1 of article 210 of the Tax Code), is taken into account. Personal income tax is calculated on the date of actual receipt of income by an individual. Such, in the general case, coincides with the day of payment of income to an individual (clause 4 of article 226 of the Tax Code). At the same time, in relation to certain types of income, a special procedure for obtaining it has been established.
One such exception is wage income.

"Labor" routine

Before moving on to tax side question, it is worth recalling the requirements that are established for the procedure for the payment of wages by labor legislation. In a sense, they also predetermine the "tax" rules for working with income in the form of wages.
So, part 6 of Article 136 of the Labor Code established that wages are paid at least every half month. The specific date of payment of wages is established by the internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it was charged.
Thus, for the first half of the month, the salary must be paid on the set day from the 16th to the 30th (31st) day of the current period, and for the second half - from the 1st to the 15th day of the next month (see. letter of the Ministry of Finance dated February 14, 2017 N 14-1 / OOG-1293).
Note! An employer has the right to pay his employees a salary more often than twice a month. The main thing is that payments are made at least every fortnight. That is, it is possible to pay wages more often, less often it is impossible.

Personal income tax consequences

As we have already noted, for personal income tax purposes, Chapter 23 of the Tax Code establishes a special procedure for determining the date of actual receipt of income in the form of wages. Such, in accordance with paragraph 2 of Article 223 of the Code, is recognized as the last day of the month for which it was charged. At the same time, according to clause 6 of Article 226 of the Code, the tax agent must transfer personal income tax no later than the day following the day the income is paid to the taxpayer.
Since salaries are paid in accordance with the Labor Code in at least two passes, the question arises: should personal income tax be withheld from each of these parts? I must say that at present both the Ministry of Finance and the representatives of the Federal Tax Service are of the same opinion - the tax agent calculates, withholds and transfers to the budget personal income tax from the salary (including the number for the first half of the month) once a month when the final calculation of the employee's income based on the results of each month for which the income was accrued, within the time limits established in paragraph 6 of Article 226 of the Code (see letters of the Federal Tax Service of January 15, 2016 N BS-4-11 / 320, Ministry of Finance dated October 27, 2015 g. N 03-04-07 / 61550).
The logic here is simple - personal income tax from the advance on salary is not calculated and is not withheld simply because at the time of payment of the advance before the expiration of the worked month, income for the purposes of personal income tax is not yet received.

Example 1. In an organization, according to the Regulations on Remuneration, the advance is paid on the 20th day of the current month, and the salary is paid on the 5th day of the next month.
When paying advance payment of personal income tax is not held. Payroll tax is calculated on the last day of the worked month. The calculated amount of personal income tax is withheld upon payment of salaries - on the 5th day of the next month - and transferred to the budget no later than the 6th day.
Let's say the employee's salary is 30,000 rubles. On the 20th, an advance payment of 20,000 rubles is paid to him. Personal income tax from it is not calculated and is not withheld.
Personal income tax from a salary of 3,900 rubles. (30,000 rubles x 13%) is withheld when the remainder of the salary is paid. That is, on the 5th, the employee will receive 6,100 rubles. (10,000 rubles - 3,900 rubles).

Exceptional case

At the same time, there are situations when the tax agent still has to calculate personal income tax from the salary advance. Such an obligation arises when the advance payment for the first half of the month is paid on the last day of that month. Indeed, under such circumstances, on the date of the advance payment for personal income tax purposes, the income is already considered received with all that is called arising (see, for example, the letter of the Ministry of Finance dated November 23, 2016 N 03-04-06 / 69181, the definition of the Sun from May 11, 2016 N 309-KG16-1804, etc.).
You will also have to withhold personal income tax from the advance if the advance is paid after the expiration of the worked month (see, for example, the letter of the Federal Tax Service of March 24, 2016 N BS-4-11 / 4999). This can be both in the event that, for one reason or another, the employer violates the term for the advance payment, and in a situation where the salary is paid to employees more often than twice a month.

Example 2. In the organization, the salary is paid in three calls: on the 20th of the current month, on the 5th and 10th days of the month following the worked month.
In such a situation (if the salary is paid in deadlines) upon payment of an advance payment (on the 20th), personal income tax is not withheld and paid. And the withheld payroll tax should be transferred no later than the 6th and 11th day of the next month.

"Natural" problems

Since calculating and withholding personal income tax from a salary twice is extra labor costs, as a rule, employers set "salary" days in such a way that the advance payment does not, under any circumstances, fall on the last day of the month. Then the personal income tax from the salary can be calculated, withheld and transferred to the budget once.
At the same time, it cannot be said that by doing so, companies completely save themselves from problems with personal income tax when paying an advance. The fact is that when paying certain types of income, the tax agent may not be able to withhold tax. For example, the employee was presented with a TV or you need to withhold personal income tax from the calculated amount of the employee's financial benefits.
The fact is that the provisions of paragraph 4 of Article 226 of the Code oblige the tax agent to withhold the accrued tax amount directly from the taxpayer's income when they are actually paid. The paragraph of the same paragraph says that when the taxpayer pays income in kind or when the taxpayer receives income in the form of material gain, the calculated amount of tax is withheld tax agent at the expense of any income paid by him to the taxpayer in cash. At the same time, subparagraph 6 of paragraph 1 of Article 208 of the Code stipulates that income from sources in the Russian Federation subject to personal income tax includes, in particular, remuneration for the fulfillment of labor duties by a taxpayer in the Russian Federation. And the advance payment is a part of the employee's salary. On this basis, the Ministry of Finance, in a letter dated May 5, 2017 N 03-04-06 / 28037, came to the conclusion that the previously calculated "in-kind" personal income tax or income tax should be withheld from the advance on salary. The only thing that the officials also noted is that the withheld amount cannot exceed 50 percent of the payment amount.

Example 3. On May 22, 2017, an employee was presented with a TV set worth 30,000 rubles on the occasion of his birthday. He did not receive any other gifts from the company in 2017. From this "natural" personal income tax will amount to 3 380 rubles. ((30,000 rubles - 4,000 rubles) x 13%).
Suppose that on May 25, 2017, the organization must pay this employee an advance in the amount of 15,000 rubles.
Since 3 380 rubles. less than half of the advance, when it is paid, "in-kind" personal income tax is withheld in full. Thus, the employee will receive 11,620 rubles. (15,000 rubles - 3,380 rubles).