Personal income tax or personal income tax: what it is, what and how to pay, who should pay and how to make a refund. Payment deadline for personal income tax

Paying personal income tax from the new year has become easier. Now it doesn't matter whether the company pays money to employees from the checking account, withdraws cash for this or gives it out from the proceeds. The rules are the same anyway. The exception is provided only for vacation and sick leave (table with terms for personal income tax(see below).

When to withhold and transfer personal income tax from different payments

Personal income tax from salary

From January 1, personal income tax must be transferred no later than the day following the day of the actual payment of income. This also applies to salaries, including those deposited or paid late.

Last year, the tax was transferred on the same day when the company withdrew money from the bank for payments or transferred them to employees' accounts. And if the company paid income directly from the cash balance at the cash desk, the personal income tax was transferred no later than the day following the day of such payment. And there was a problem when depositing a salary. Do I need to transfer personal income tax if there was no actual payment? This question has now been cleared.

EXAMPLE 5

We use the condition of examples 1 and 3.

The employee's salary is 60,000 rubles. On January 18, he was paid an advance in the amount of 24,000 rubles. You do not need to withhold personal income tax from this amount.

The employee has three children, one of whom is disabled. He wrote an application for standard child deduction personal income tax for all three children (sample). Its size is 17 800 rubles. (see example 3). Thus, the amount of personal income tax that must be withheld from the employee's salary for January is equal to:

(60,000 rubles - 17,800 rubles) × 13% = 5486 rubles.

Also, you need to keep 70 rubles from the employee. Personal income tax with material benefits... The second part of the salary in the company is paid no later than the 3rd day.

On February 3, 2016, Spiridonov will receive the following amount:

RUB 60,000 - 24,000 rubles. - 5486 rubles. - 70 rubles. = RUB 30 444

If the tax is transferred later than the next day after the salary, this is already the basis for a fine of 20 percent of the tax, which fell into the budget late (Article 123 of the Tax Code of the Russian Federation). The tax authorities have the right to fine the company for this amount, regardless of how much it delayed the transfer of tax - for a day or for a week.

Personal income tax from salary advances

It is not necessary to withhold personal income tax from advances in 2016. Tax on the entire salary, including the advance, must be calculated on the last day of the month for which it was charged. Retain - on the day it is issued. And to transfer - no later than the next day after the issue. The amendments, which entered into force on January 1, do not change anything (letter from the Federal Tax Service of Russia dated January 15, 2016 No. BS-4-11 / 320).

From this letter to the tax authorities, it follows that in 2016 everything remains the same. The date of receipt of income in the form of a salary in 2016, as before, is the last day of the month for which it was charged (clause 2 of article 223 of the Tax Code of the Russian Federation). This rule also applies to advances, that is, the salary for the first part of the month. This means that this amount must be given to the employee without deduction of personal income tax... And to keep it later - from the salary that the company will pay for the second part of the month.

Thus, it is still dangerous to withhold and transfer personal income tax from advances to the budget. Tax officials may decide that the company transferred the money prematurely, from its own funds. This means that this amount is not a tax. Then it turns out that the company withheld less personal income tax from the final salary than was required. For this, they can be fined 20 percent of the arrears (Article 123 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated April 10, 2015 No. 03-04-06 / 20406, dated July 22, 2015 No. 03-04-06 / 42063). The penalty can be canceled only in court (resolution of the Federal Antimonopoly Service of the North-West District of December 10, 2013 No. A56-16143 / 2013).

When to pay tax on vacation and sick leave

Special rules are provided for personal income tax from sick leave and vacation pay. They must be listed no later than the last day of the month in which such payments were made. That is, later it is impossible, earlier it is possible. You now just have more time to pay off your budget. And you don't have to wait until the end of the month to pay taxes. And if the last day of the month is a day off, such as January 31, then the tax should be paid no later than the next working day - February 1.

In past year personal income tax transferred according to general rules - no later than the next day after payment (letter of the Ministry of Finance of Russia dated April 10, 2015 No. 03-04-06 / 20406). Now you can do this later.

The new rule is convenient for companies with a lot of employees: tax can be accumulated within a month. This means that you do not need to issue personal income tax payments from vacation and sick leave several times a month. Make it one payment at the end of the month to make your job easier. Although it was still more logical to list the tax on vacation and sick leave together with the salary.

The new procedure for the payment of personal income tax applies to all sick leave, including benefits for caring for sick family members. You do not need to withhold personal income tax from other benefits. But this rule does not apply to compensation for unused vacation. Therefore, it is safer not to postpone the payment of personal income tax from this payment. After all, tax authorities have long shared vacation pay and vacation compensation. Even in the 2-NDFL certificate, it was always recommended to give vacation pay with the income code 2012, and compensation with the code 4800 (letter of the Federal Tax Service of Russia dated August 8, 2008 No. 3-5-04 / 380).

EXAMPLE 6

The employee goes on vacation on February 20, 2016. On February 16, the company paid him vacation pay in the amount of 16,500 rubles. On the same day, personal income tax was withheld in the amount of 2145 rubles. Another employee goes on vacation on February 24th. His vacation pay amounted to 22,500 rubles, personal income tax, which was withheld on the day of payment, - 2,925 rubles. On the last day of the month, February 29, the company will transfer to the budget the total amount of personal income tax from vacation pay - 5070 rubles.

And vacation pay was accrued and paid in December 2016, and the period when the amount of calculated and withheld personal income tax should be transferred to the budget expires in January 2017?

The form for calculating the amounts of personal income tax calculated and withheld by the tax agent (form 6-personal income tax), as well as the procedure for filling it out, were approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11 / dated 14.10.2015 [email protected] In the order of filling out the calculation, it is indicated that it is compiled on an accrual basis for the first quarter, six months, nine months and a year (for the period of submission). However, in essence, this only applies to filling out Sec. 1, which summarizes the amounts of accrued income calculated and withheld by personal income tax on an accrual basis from the beginning of the tax period at the appropriate tax rate, summarized for all individuals. As emphasized by the Federal Tax Service, sect. 1 is filled in with a cumulative total for the first quarter, six months, nine months and a year.

But in section. 2 calculations in the form of 6-NDFL for the corresponding one reflects those operations that were performed in the last three months of this period (Letter of the Federal Tax Service of the Russian Federation No. BS-4-11 / 9194 dated May 24, 2016). An important clarification concerning just our situation: if it makes an operation in one reporting period, and completes it in another reporting period, then such an operation is reflected in the period in which it was completed (see letters dated 02.11.2016 No. BS-4- eleven/ [email protected], dated 24.10.2016 No. BS-4-11 / [email protected]).

In order to understand what kind of data should be included in the calculation according to the 6-NDFL form for the corresponding period, you need to know:

• the date of actual receipt of income (it is determined in accordance with article 223 of the Tax Code of the Russian Federation). It is on this date that tax agents must calculate the amounts of personal income tax (clause 3 of article 226 of the Tax Code of the Russian Federation);
• date of withholding personal income tax;
• the term for the transfer of tax.

Date of actual receipt of income.

With regard to income in the form of wages, the date of its actual receipt is the last day of the month for which the taxpayer was charged with income for fulfilled labor duties in accordance with the labor agreement (contract) (clause 2 of article 223 of the Tax Code of the Russian Federation). In this case, it does not matter what day (work, non-work holiday, day off) falls on the last day of the month. In any case, the date of actual receipt of income will be the designated last day. Consequently, the calculation of the amount of personal income tax is made by the tax agent on the last day of the month for which the taxpayer was charged income for fulfilled labor duties (letters of the Ministry of Finance of the Russian Federation of 23.11.2016 No. 03-04-06 / 69179, No. 03-04-06 / 69181).

As for the date of the actual receipt of income in the form of vacation pay, here one should take into account the position formed by the Presidium of the Supreme Arbitration Court in the Resolution of 07.02.2012 No. 11709/11.

Leave payment, despite the fact that it is associated with the labor relationship of the taxpayer with the tax agent, has a different (different from wages) nature, since in fact at this time the employee is free from the performance of labor duties. Consequently, the transfer of personal income tax withheld from the amounts of vacation pay cannot be made taking into account the provisions of paragraph 2 of Art. 223 of the Tax Code of the Russian Federation.

As a result, the date of actual receipt of income in the form of vacation pay is determined in accordance with paragraphs. 1 p. 1 of Art. 223 of the Tax Code of the Russian Federation as the day of payment of income, including the transfer of income to the taxpayer's bank accounts or, on his behalf, to the accounts of third parties. The position presented is also demonstrated in the letters of the Ministry of Finance of the Russian Federation dated 06.06.2012 No. 03-04-08 / 8-139 (sent for information by the Letter of the Federal Tax Service of the Russian Federation dated 13.06.2012 No. ED-4-3 / [email protected]), Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-3-11 / [email protected]

note

Vacation pay must be paid no later than three days before the start of the vacation (part 9 of article 136 of the Labor Code of the Russian Federation). Violation of this requirement is an administratively punishable act, for the commission of which responsibility comes under Part 1 of Art. 5.27 of the Administrative Code of the Russian Federation, which confirms arbitrage practice(see, for example, the decisions of the Moscow City Court dated April 22, 2016 in case No. 7-4562 / 2016, the Supreme Court of the Udmurt Republic dated February 24, 2016 in case No. 7-80 / 2016). At the same time, the circumstances of the case may indicate the absence of an offense, as it turned out in case No. 7-8 / 2016. The employer and the employee came to an agreement on the provision of annual and additional leave from 16.01.2015 to 15.02.2015. The employee's application for granting leave is dated January 14, 2015, the employer's order for granting leave was issued on January 14, 2015, and the employer paid for the vacation on January 15, 2015. These circumstances do not indicate a violation by the employer of the provisions of Part 9 of Art. 136 of the Labor Code of the Russian Federation, the payment for the vacation was made by him immediately after the issuance of the order for granting the vacation, while the period itself between the date of publication of the order and the start date of the vacation was three days (Decision of the Supreme Court of the Udmurt Republic of 01/25/2016).

Personal income tax withholding date.

In accordance with paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of personal income tax directly from the taxpayer's income when they are actually paid, taking into account the nuances established by this paragraph. (The specific features of withholding tax are defined in relation to income in kind and income in the form of material benefits.)

Thus, if wages are paid not on the last day of the month for which they were charged, but later, the date of actual receipt of income and the date of withholding personal income tax fall on different days and, quite possibly, different reporting periods. When paying for vacation, a similar situation does not arise, since the date of actual receipt of income and the date of withholding of personal income tax coincide.

The term for the transfer of personal income tax.

Based on clause 6 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to transfer the amounts of calculated and withheld personal income tax no later than the day following the day the income is paid to the taxpayer. But there are exceptions to this rule regarding the payment of income in the form of temporary disability benefits (including the allowance for caring for a sick child) and the payment of holidays. For such income, the obligation to transfer the calculated and withheld tax must be fulfilled no later than the last day of the month in which the payments were made.

Consider: if the deadline personal income tax transfers falls on a day off or a non-working holiday according to the legislation of the Russian Federation, then the next working day following it is considered the expiration date (clause 7 of article 6.1 of the Tax Code of the Russian Federation).

We fill out the calculation in the form 6-NDFL.

So, to include the relevant data in sect. 1 calculation in the form of 6-NDFL is enough for the date of actual receipt of income falls on the period of submission of the specified calculation. But section. 2 is filled in if the term for transferring the withheld and calculated personal income tax has ended in one of the last three months of the reporting period.

Example

The transport company paid the wages accrued for December 2016 on 12/30/2016. On the same day, the withheld amount of personal income tax was transferred to the budget. Payment on December 30 was made due to the fact that the date of payment of the second part of the salary (the 8th day) provided for by the internal labor regulations is in this case January 8, 2017 is a non-working holiday. Indeed, according to Part 8 of Art. 136 of the Labor Code of the Russian Federation, if the day of payment coincides with a day off or a non-working holiday, the payment of wages is made on the eve of this day, such a date (day of payment) in the situation under consideration is December 30, 2016.

The amount of salary for December 2016 is 850,000 rubles. (20 employees), the amount of personal income tax calculated from it at a rate of 13% - 109,590 rubles. (standard tax deductions in the amount of 7,000 rubles). Calculation: (850,000 - 7,000) rubles. x 13% = 109,590 rubles.

In addition, 12/13/2016 transport company paid vacation pay (to the driver) in the amount of 30,450 rubles. (minus personal income tax - RUB 4,550). Calculation: 35,000 rubles. x 13% = RUB 4,550

In the situation under consideration, the date of actual receipt of income in the form of wages accrued for December 2016 is 12/31/2016, the personal income tax retention date is 12/30/2016, the deadline for the transfer of personal income tax is 01/09/2017.

The date of the actual receipt of income in the form of vacation pay and the date of deduction of personal income tax from the amount of vacation pay coincide, this is 12/13/2016. The amount of personal income tax must be transferred to the budget no later than 01/09/2017.

In this regard, information about the specified income, the amount of calculated and withheld tax is reflected in section. 1 calculation in the form of 6-NDFL for 2016, sec. 2 is not subject to completion. The relevant information in Sec. 2 must be reflected in the calculation for the 1st quarter of 2017 (data are not included in Section 1).

In order to understand how in the described situation the calculation in the 6-NDFL form should be completed, we do not take into account other data.

First, let's fill in the calculation for 2016 (only section 1 is filled in).

In the calculation according to the 6-NDFL form for the I quarter of 2017, based on our situation, you need to fill out only section. 2.

If the date of actual receipt of income and the term for transferring personal income tax fall on different reporting periods, then the information in the calculation according to the 6-NDFL form is included in two stages. In the calculation for that reporting period, to which the date of actual receipt of income belongs, is filled in section. 1, the data in Sec. 2 are reflected when filling out the calculation for the next reporting period.

Income tax individuals from the salary (taking into account the advance payment) must be transferred no later than the date following the day of payment of income. And the amount of vacation or sick leave must be paid to the budget no later than the last day of the month in which such payments were made. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated 03.10.17 No. 03-04-06 / 64400.

Personal income tax from salary

Officials remind that personal income tax is calculated on the last day of the month for which the employee was accrued income in the form of wages. Until the end of the month, such income cannot be considered received, and, accordingly, the tax cannot be calculated. Further, the officials recall the provisions of clause 4 of article of the Tax Code of the Russian Federation. It says that tax agent is obliged to withhold personal income tax from the income of employees when they are actually paid. Thus, the tax amount calculated at the end of the month is withheld only upon the actual payment of wages after the end of the month for which the tax amount was calculated. Personal income tax is paid to the budget no later than the day following the day the income is paid to the taxpayer. This is general rule established by paragraph 6 of article of the Tax Code of the Russian Federation. The exception applies to vacation pay and temporary disability benefits (see below).

By general rule, the tax agent transfers personal income tax from the salary (including for the first half of the month) once a month in the final calculation of the employee's income based on the results of each month within the timeframes established in clause 6 of article of the Tax Code of the Russian Federation. For example, when paying salaries on the 8th day of the month following the calculated one, personal income tax must be transferred to the budget no later than the 9th day.

Personal income tax from sick leave and vacation pay

As mentioned above, tax agents withhold the calculated amount of tax when the income is actually paid to an individual (clause 4 of Art. Tax Code of the Russian Federation). When a taxpayer is paid temporary disability benefits (including benefits for caring for a sick child), as well as vacation pay calculated and withheld personal income tax must be transferred no later than the last day of the month in which such payments were made. This is directly stated in paragraph 6 of article of the Tax Code of the Russian Federation.

Thus, personal income tax from sick leave is withheld upon their actual payment, and transferred to the budget no later than the last day of the month of such payment. The same rule applies to vacation pay.

Note. Russian organizations and individual entrepreneurs, from whom or as a result of relations with which an individual received income, as you know, are obliged (clause 1 of article 226 of the Tax Code of the Russian Federation). Calculation of amounts and payment of tax are made in respect of all income of the taxpayer, the source of which is the tax agent, with the exception of income in respect of which the calculation and payment of tax are carried out in accordance with Art. Art. 214.1, 214.3, 214.4, 214.5, 227, 227.1 and 228 of the Tax Code of the Russian Federation.

Provisions for calculating tax are established by Art. 226 of the Tax Code of the Russian Federation. At the same time, they differ depending on the applicable tax rate, which are established by Art. 224 of the Tax Code of the Russian Federation. So, for incomes subject to the tax rate of 13%, personal income tax is calculated on an accrual basis from the beginning of the tax period at the end of each month with respect to all income accrued to the taxpayer for this period, offsetting the tax amount withheld in the previous months of the current tax period (Clause 3, Article 226 of the Tax Code of the Russian Federation).
The amount of tax in relation to the income in respect of which is applied tax rates 9, 30 and 35% is calculated by the tax agent separately for each amount of the specified income accrued to the taxpayer.
The calculated amount of personal income tax must be withheld by the tax agent directly from the taxpayer's income when they are actually paid. Withholding is carried out at the expense of any funds paid by the tax agent to an individual, upon actual payment of these funds to the taxpayer or on his behalf to third parties. In this case, the withholding tax amount cannot exceed 50% of the payment amount (clause 4 of article 226 of the Tax Code of the Russian Federation).
Tax agents can pay individuals different kinds income: wages, benefits established by the legislation of the Russian Federation, material assistance etc. Since specified income are recognized as an object of personal income tax, then the agent has the obligation to calculate, withhold and transfer tax to the budget. Tax agents are required to transfer the amounts of withheld tax within the time frame specified in clause 6 of Art. 226 of the Tax Code of the Russian Federation. And they are for different types payments vary.

Wage

Wages are to be paid directly to the employee at the place of work from the employer's cash desk or transferred to the bank account specified by him on the terms determined by the collective agreement or labor agreement (part 3 of article 136 of the Labor Code of the Russian Federation). At the same time, the Labor Code of the Russian Federation allows for another way of paying salaries, if this is provided for by federal law or an employment contract. For example, the corresponding funds may be issued to another pre-agreed person or transferred to the account of such a person with a bank. In the event that neither federal law nor the employment contract contain relevant instructions, the payment of wages to another person is possible only by power of attorney. Such a power of attorney must be certified by a notary or by the employer himself (clause 4 of article 185 of the Civil Code).

The salary of an employee is established by an employment contract in accordance with the current employer's system of remuneration (Article 135 of the Labor Code of the Russian Federation). It consists of remuneration for labor, compensation and incentive payments (part 1 of article 129 of the Labor Code of the Russian Federation).

The employer must pay wages at least every half a month on the day established by the internal labor regulations, collective agreement, labor agreement (part 6 of article 136 of the Labor Code of the Russian Federation). The Labor Code of the Russian Federation does not regulate the specific terms of payment of wages. Rostrud in the Letter dated 06.03.2012 N PG / 1004-6-1 explained the following. The documents, which can establish the days of payment of wages, in the above part 6 are listed separated by commas. By this, according to officials, the legislator emphasizes the equivalence of these documents, in any of which the issue of the days of payment of wages can be resolved. Consequently, the days of payment of wages can be indicated in any of those listed in Part 6 of Art. 136 of the Labor Code of the Russian Federation of documents.

At the same time, the Trudoviks believe that it is preferable to establish the procedure for paying wages by the rules of the internal labor schedule, since the collective agreement may be absent in the organization, and the labor agreement regulates the relations of a particular employee.

Organizations for the most part determine the days for the issuance of salaries:

• for the first half of the month (advance payment) - from the 16th to the 25th day of the current month;
• for the second half of the month (final settlement) - from the last day of the month for which wages are paid, to the 10th day of the next month.

The timing of salary payments on the 25th and 10th, according to the Ministry of Health and Social Development of Russia, may lead to a violation of the requirements of Art. 136 of the Labor Code of the Russian Federation. So, an employee who starts working on the 1st will receive wages for the first half of the month only at the end of the month. And this contradicts labor legislation (Letter of the Ministry of Health and Social Development of Russia dated February 25, 2009 N 22-2-709).

If the day of salary payment coincides with a day off or a non-working holiday, its payment must be made on the eve of this day (part 8 of article 136 of the Labor Code of the Russian Federation).

The specific amount of the advance payment has not been established by labor legislation. Trudoviks believe that when calculating it, one should take into account the time actually worked by the employee. At the same time, in the Letter of Rostrud dated 09/08/2006 N 1557-6 it is indicated that minimum size advance payment by virtue of the Resolution of the Council of Ministers of the USSR of 05/23/1957 N 566 "On the procedure for payment of wages to workers for the first half of the month" (in force in the part that does not contradict the Labor Code of the Russian Federation) must not be lower than the wage rate of the worker for the hours worked.

When determining the amount of the advance, as a rule, the employee's salary is taken into account, various additional payments and allowances of a compensatory nature, bonuses and payments of a social nature are not taken into account. According to specialists from the Ministry of Health and Social Development of Russia, salaries for each half of the month should be charged in approximately equal amounts (excluding bonuses) (the aforementioned Letter of the Ministry of Health and Social Development of Russia N 22-2-709).

Example 1... The employee's salary is 28,500 rubles, for September he was given a bonus of 7,500 rubles.
The total amount of employee accruals in September (excluding possible bonuses) will be 36,000 rubles. Based on this, for the first half of the month he was charged 17,000 rubles. (RUB 17,142.86 (RUB 36,000 / 21 days x 10 days), where 21 and 10 are the total number of working days in September and the number of working days worked by the employee in the first half of the month, respectively).

The date of the actual receipt by the employee of income in the form of remuneration is the last day of the month for which this income was accrued to him for fulfilled labor duties (paragraph 1 of paragraph 2 of article 223 of the Tax Code of the Russian Federation).

It was stated above that tax agents in accordance with paragraph 4 of Art. 226 of the Tax Code of the Russian Federation are obliged to withhold the accrued tax amount directly from the taxpayer's income when they are actually paid. Based on this, financiers recommended tax agents to calculate, withhold and transfer personal income tax from wages to the budget once a month when finalizing the employee's income based on the results of each month for which income was accrued to him (Letters of the Ministry of Finance of Russia dated April 18, 2013 N 03- 04-06 / 13294, dated 15.08.2012 N 03-04-06 / 8-143 and dated 09.08.2012 N 03-04-06 / 8-232).

The Presidium of the Supreme Arbitration Court of the Russian Federation in the Resolution of 07.02.2012 N 11709/11 supported this position of the financiers. Supreme judges, having analyzed the norms of paragraph 2 of Art. 223, paragraph 3 of Art. 226 of the Tax Code of the Russian Federation and part 6 of Art. 136 of the Labor Code of the Russian Federation, indicated that when paying wages for the first half of the month before the end of the month, it is impossible to determine the income received in the form of monthly wages and calculate personal income tax, subject to withholding and transfer to the budget.

Since personal income tax is not charged at the time of payment of wages for the first half of the month, the full amount is indicated in the statement for the payment of an advance without any deductions.

Example 2... Payment of wages in the organization is carried out from the cash desk at the expense of funds withdrawn from the current account. The internal labor regulations establish the days of payment of wages: the 19th day - for the first half of the month and the 4th day - for the second half. On September 19, the accountant received money from the bank to pay salaries to employees for the first half of September in the amount of 378,650 rubles.
September 19 upon receipt of funds in the bank for the payment of an advance payment order for the transfer of personal income tax to the budget was not presented. At the same time, the following entries were made in accounting:

Debit 50 Credit 51

• RUB 387,650 - funds were received from the bank to pay wages for the first half of September;

Debit 70 Credit 50

• RUB 387,650 - an advance payment for the first half of September was paid from the cash desk.

Wages, as mentioned above, can be paid from the employer's fund or transferred to the bank account specified by the employee. It is also possible to pay it out of cash received at the tax agent's cash desk for goods sold by him, work performed by him, services rendered by him (clause 2 of the Bank of Russia Ordinance of 20.06.2007 N 1843-U "O limit size settlements in cash and expenditure of cash received at the cashier legal entity or the cashier's office of an individual entrepreneur. "
For various forms of payment of wages to the aforementioned paragraph 6 of Art. 226 of the Tax Code of the Russian Federation set different terms for transferring the withheld amounts of personal income tax.

- day to day

More recently, most employers paid their employees' wages from the cash desk using funds withdrawn from a bank account. In this case, the withheld amount of personal income tax must be transferred to the account of the Federal Treasury no later than the day of actual receipt of cash in the bank for the payment of income (paragraph 1, clause 6 of article 226 of the Tax Code of the Russian Federation).

Such a legal requirement should not cause additional difficulties for the accounting service. After all, when withdrawing money from bank account the amount of actually accrued income to employees is already precisely known, the aggregate of personal income tax withheld from them, which should be transferred to the budget.

We repeat: personal income tax is calculated and deducted from the entire amount of wages on the last day of the month. Until the month is over, it is not possible to calculate the amount of the employee's wages, because, for example, he can get sick in the last days of the month, and this will lead to a decrease in his income. Therefore, the first day when you can calculate the salary and calculate personal income tax from it is the last day of the month. The Ministry of Finance of Russia draws attention to this in the above Letters N 03-04-06 / 13294, N 03-04-06 / 8-143, N 03-04-06 / 8-232. In the payroll for the second half of the month, the amount is indicated minus the aggregate of the advance paid earlier and personal income tax.

End of Example 2... Let's supplement the condition of the example: from the payroll fund for September, personal income tax was calculated in 123,065 rubles, the accountant on October 4 received money from the bank to pay salaries to employees in the amount of 439,426 rubles. On the days of issuing wages, from 4 to 8 October, employee L.V. Khomov was ill, and the amount due to him was 12,453 rubles. was first deposited and then paid to him on October 15th.
On October 4, upon receipt of money from the bank for the payment of wages, the accountant submitted a payment order to transfer the withheld amount of personal income tax 123,065 rubles. from the accrued income of employees for September.
Receiving funds from the bank for the payment of wages for the second half of September, their payment, depositing not received by Khomov sum of money and its subsequent issuance is reflected in the following transactions.

Debit 50 Credit 51

• RUB 439,426 - funds were received from the bank to pay wages for the second half of September;

Debit 68, subaccount "Personal income tax payments";

• RUB 123,065 - transferred to the budget the amount of personal income tax withheld from the salaries of employees for September;

Debit 70 Credit 50

• RUB 423 482 (439 426 - 12 453) - wages paid to employees from the cash desk;

Debit 70 Credit 76-4

• RUB 12,453 - deposited the amount of Khomov's salary;

Debit 51 Credit 50

• RUB 12,453 - the deposited amount of Khomov's earnings was handed over to the bank on the announcement;

Debit 50 Credit 51

• RUB 12,453 - funds were received to pay the depositor;

Debit 76-4 Credit 50

• RUB 12,453 - payment of wages to Khomov was made.

Tax agents should adhere to the above provision of par. 1 p. 6 art. 226 of the Tax Code of the Russian Federation and transfer personal income tax on the day of cash withdrawal, regardless of the date of the actual issuance of wages to the employee. Otherwise, the tax authorities will have a reason to charge penalties for late tax payments.

By the way, some tax authorities are still trying to charge interest on personal income tax from the amounts calculated from the wages paid for the first half of the month. The FAS of the Far Eastern District in its Resolution of 08.22.2012 N F03-3211 / 2012 indicated that the legal basis for calculating penalties provided for by Art. 75 of the Tax Code of the Russian Federation, for the amount of paid advances on wages are not available.

IN recent times the most common way of paying salaries was the transfer of funds to plastic cards workers. But to use it, the employer has to take certain organizational and administrative actions.

Terms of salary payment in cashless form must be indicated in the collective or labor agreement (part 3 of article 136 of the Labor Code of the Russian Federation). If such conditions were not provided for by the specified contracts, then appropriate amendments must be made to them, an additional agreement may be drawn up to the employment contract.

The fact that the employee agrees to receive a salary in a non-cash manner, he must write in a statement drawn up in any form.

It is quite appropriate to provide in the documents being drawn up that all benefits are also paid by transferring to the employee's bank account, and that the employee has the right to return to pay wages in cash at the place of work.

For payment of wages on plastic cards of employees, a special agreement is concluded with the bank. Under this agreement, the organization undertakes to transfer funds to the bank to a special account to be credited to the employees' accounts. The bank, in turn, undertakes to open a special card account for each employee of the organization, to which salaries will be credited, as well as to produce and issue a bank card to each employee.

Since opening and maintaining a card account with a bank entails certain costs, the collective agreement should state that all costs associated with opening a bank account and servicing bank cards, is borne by the employer.

The employer transfers funds to the employees' accounts directly from his current account. For their transfer to the bank, the following are submitted:

• payment order for the total amount of wages to be transferred to card accounts based on payroll(clause 1.1 of the Regulation on the rules for transferring funds, approved by the Bank of Russia on June 19, 2012 N 383-P);
• register of credits to card accounts (clause 1.17 of Regulation N 383-P).

The register for each employee indicates: surname, name, patronymic, the amount to be credited to the account, card account details, other information (as agreed with the bank) (clause 1.19 of Regulation N 383-P). In the field of the payment order "Purpose of payment", a reference is made to the register, its number and date.

When using this method of paying wages, personal income tax must be paid to the budget no later than the day the income is transferred to the employee's account (paragraph 1 of clause 6 of article 226 of the Tax Code of the Russian Federation).

Example 3... Let us slightly change the condition of example 2: wages, social benefits and benefits in accordance with the collective agreement and labor contracts with employees are paid in non-cash form by transferring to employees' plastic cards.
Simultaneously with the submission to the bank of a payment order for transfer total amount wages for the second half of September (439,426 rubles) and the register of credits to card accounts of employees, the accountant submitted a payment order to transfer the calculated and withheld amount of personal income tax for September (123,065 rubles).
In this case, the following entries are made in accounting:

Debit 70 Credit 51

• RUB 439,426 - funds were transferred to pay salaries for the second half of September to the card accounts of employees;

Debit 68, subaccount "Personal income tax",

• RUB 123,065 - transferred to the budget the amount of personal income tax withheld from the salaries of employees for September.

When using the above methods of payment of wages, the accounting department can transfer personal income tax a little earlier than the day the funds are received at the bank or the day they are transferred to the card accounts of employees. A longer lead time can be qualified as payment of tax at the expense of a tax agent. And such, by virtue of paragraph 9 of Art. 226 of the Tax Code of the Russian Federation is not allowed.

- later one day

It was stated above that it is possible to pay wages out of cash received at the tax agent's cash desk for the goods sold by him, the work performed by him, the services rendered to him, that is, the payment of income from the daily proceeds. The deadlines for the payment of personal income tax for this method of payment are determined by para. 2 p. 6 art. 226 of the Tax Code of the Russian Federation. In this case, tax agents are required to transfer the tax no later than the day following the day the employee actually received income.

Example 4... Let's use the data of example 2, specifying that the trade organization pays wages at the expense of the funds received at its cash desk from the sale of goods.
On October 4, from the organization's cash desk, employees were paid wages for the second half of September - 423,482 rubles. On October 7, the accountant of the organization sent to the bank a payment order for the transfer of funds towards the payment of personal income tax in the amount of 123,065 rubles, calculated and withheld from the income of employees for September.

Let us recall that the period specified in Tax Code RF days, calculated in working days, if the period is not set in calendar days. In this case, a working day is considered a day that is not recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday (clause 6 of article 6.1 of the Tax Code of the Russian Federation).

As mentioned above, wages are paid in cash in foreign currency. Russian Federation... At the same time, the Labor Code of the Russian Federation provides for the possibility of paying salaries in other forms that do not contradict the legislation of the Russian Federation and international treaties of the Russian Federation, if such payments are provided for by a collective or labor agreement and at the same time there is a corresponding written statement of the employee (part 2 of article 131 of the Labor Code of the Russian Federation) ...

In the Resolution of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 N 2 "On the application by the courts of the Russian Federation Labor Code Of the Russian Federation "(p. 54) indicates that if the organization has introduced a form of payment in kind, then it is necessary to ensure compliance with the requirements of the international Convention on the protection of wages, concluded in Geneva on 07/01/1949 (ratified by Decree of the Presidium of the Supreme Soviet of the USSR of 01/31/1961 N 31) At the same time, the high judges clarified that:

• the voluntary expression of the will of the employee must be confirmed by his written application for payment of wages in non-monetary form. Article 131 of the Labor Code of the Russian Federation does not exclude the right of an employee to express consent to receive part of the wages in non-cash form within a certain period. At the same time, the employee, in agreement with the employer, may refuse this form of payment before the end of this period, respectively, the employer in this case will need to find an opportunity to pay the employee's wages in cash. In addition to the consent to pay in kind, the application, in the opinion of the judges, should contain the name and quantity of goods (services) provided in exchange for monetary funds;
• payments in kind must be suitable for the personal use of the worker and his family, or be of some kind to him. Restrictions consist in the payment of wages in bonds, coupons, in the form of promissory notes, receipts, as well as in the form of alcoholic beverages, narcotic, toxic, poisonous and harmful substances, weapons, ammunition and other items in respect of which there are bans or restrictions on them. free circulation;
• products must be priced at a fair and reasonable price. It should be borne in mind that the criteria of fairness and reasonableness are not specified anywhere, therefore it makes sense for the employee to reflect the cost of goods (services) offered by the employer in exchange for wages in his application for payment of part of it in kind;
• the share of wages paid in kind should not exceed 20% of the accrued monthly wages (part 2 of article 131 of the Labor Code of the Russian Federation). At the same time, the total monthly earnings of an employee is calculated taking into account the payments provided for by the wage system (allowances, bonuses, etc.) (Articles 129, 135 of the Labor Code of the Russian Federation), with the exception of the amounts of temporary disability benefits paid and vacation pay (Art. 122, 139, 165, 183 of the Labor Code of the Russian Federation);
• payment of wages in kind must be normal or desirable.

When paying wages in kind, it is physically impossible to withhold personal income tax, because the employee receives as remuneration material values, goods, works, services.

Paragraph 2, clause 6 of Art. 226 established that personal income tax from income in kind must be transferred no later than the day following the day of withholding tax.

As mentioned above, the share of wages paid in kind should not exceed 20% of the monthly calculated wages. That is, income in kind is part of the salary. Therefore, at withholding personal income tax from the monetary part of the salary, the amount of tax is calculated on the basis of total income, that is, taking into account payments in kind.

The salary has its own terms for the payment of personal income tax, depending on the method of its payment. Therefore, it is logical to transfer personal income tax, calculated from the amount of wages paid in kind, at the same time as the personal income tax withheld from salaries paid in banknotes.

When a taxpayer receives income in kind in the form of goods (works, services), other property the tax base is defined as the cost of these goods (works, services), other property, calculated on the basis of their prices, determined in a manner similar to that provided for in Art. 105.3 of the Tax Code of the Russian Federation. At the same time, the cost of such goods (works, services) includes the corresponding amount of VAT and excise taxes on excisable goods (clause 1 of article 211 of the Tax Code of the Russian Federation).

Example 5... Worker I.K. Vokhin turned to the management of the organization with a statement to pay him part of his salary with his own products. The possibility of paying wages in kind is provided for by the collective agreement and the labor agreement with the employee. In October, the remuneration for Vokhin's performance of labor duties amounted to 43,600 rubles. The cost of products transferred as payment for labor is 8496 rubles, including VAT of 1296 rubles, the organization issues products at prices comparable to market prices, its cost price is 5950 rubles, for the first half of October the employee was paid 15,500 rubles.
An employee's salary in kind does not exceed 20% of the total monthly wages (8496 rubles.< 8720 руб. (43 600 руб. x 20%)).
In accounting, payroll and its issuance for the second half of October are reflected in the following entries:

Debit 20 Credit 70

• RUB 43 600 - the salary was accrued to Vohin for October;

Debit 70 Credit 68, subaccount "Settlements with the budget for personal income tax",

• 5668 RUB ((A rub. + 43 600 rub.) X 13% - A rub. X 13%) - personal income tax withheld from the accrued salary,

where A rub. - taxable Personal income tax Vokhin for January - September, A rub. x 13% - the amount of personal income tax withheld from Vokhin for this period;

Debit 70 Credit 90-1

• RUB 8496 - Vokhin received products as part of the salary for the second half of October;

Debit 90-3 Credit 68, subaccount "Calculations for VAT",

• 1296 RUB - VAT was charged on the products handed over to the employee;

Debit 90-2 Credit 43

• RUB 5950 - written off the actual cost of the transferred products;

Debit 70 Credit 50

• RUB 11,936 (43 600 - 15 500 - 5668 - 8496) - the rest of the salary in cash was given to Vokhin.

It was stated above that when income is received in the form of labor remuneration, the date of the actual receipt by the taxpayer of such income is the last day of the month for which income was accrued to him for fulfilled labor duties in accordance with the employment contract. And some tax officials think what to list Personal income tax the agent is due on the last day of the month. Not finding this during inspections, they charge penalties for delayed tax payments.

And some commercial courts are of the same opinion. Thus, the judges of the FAS of the Ural District considered that the moment the tax agent had a duty to transfer personal income tax to the budget for wages was the last day of the month for which the wages were accrued (clause 2 of article 223 of the Tax Code of the Russian Federation) (Resolution of the FAS of the Ural District of 02/11/2013 N F09-28 / 13).

The judges of the FAS of the Far Eastern District in the Resolution of 08.22.2012 N F03-3211 / 2012 indicated that when paying income in the form of remuneration, by virtue of clause 6 of Art. 226 and clause 2 of Art. 223 of the Tax Code of the Russian Federation, the tax agent is obliged to transfer the personal income tax on the last day of the month for which this income was accrued.

But most arbitration courts take the opposite position. The obligation to transfer the withheld tax amount to the budget, according to the judges of the FAS North-West District, arises from the tax agent on the day of actual receipt of cash from the bank for the payment of income, or not later than the day following the day of actual receipt of income by the taxpayer. Consequently, the tax agent is obliged to transfer the calculated and withheld tax amount only in the event of the actual payment of income to the taxpayer (Resolution of the Federal Antimonopoly Service of the North-West District of January 18, 2013 N A42-8095 / 2011).

FAS judges Central District in the Decree of 12.21.2012 N A68-11709 / 2011 indicated that paragraph 2 of Art. 223 of the Tax Code of the Russian Federation regulates a special procedure for determining the date of actual receipt of income in the form of remuneration as the last day of the month for which the employee was accrued income, that is, he determines the date of receipt of income and accruals of personal income tax, but not the date of transfer of this tax.

The date of transfer of personal income tax is determined according to the rules established by clause 6 of Art. 226 of the Tax Code of the Russian Federation. According to this provision, tax agents are obliged to transfer the amounts of calculated and withheld tax no later than the day of actual receipt of cash from the bank for the payment of income, as well as the day of transfer of income from the accounts of tax agents in the bank to the taxpayer's accounts or, on his behalf, to the accounts of third parties in banks. ... Consequently, the obligation to transfer the accrued tax amount arises with the tax agent on the day of payment or transfer of income, and not on the day of its accrual.

The fact that the tax agent is obliged to transfer the calculated and withheld tax on income in the form of labor remuneration only in the event of their actual payment to the taxpayer is also confirmed in the Decree of the FAS of the Volga District of 11.09.2012 N A12-23599 / 2011.

In the above Letters of the Ministry of Finance of Russia N 03-04-06 / 8-143, N 03-04-06 / 8-232, it is also mentioned that tax agents are required to transfer the amounts of withheld tax from salaries within the time frames specified in clause 6 of Art. 226 of the Tax Code of the Russian Federation.

Other payments

Payment for the vacation is made no later than three days before its start (part 9 of article 136 of the Labor Code of the Russian Federation). In this case, the employer has the right to pay vacation pay earlier.

Officials not so remotely believed that vacation pay is not the payment of income for the performance of work duties. And they argued that Art. Art. 106 and 107 of the Labor Code of the Russian Federation. According to these standards, the rest time is the time during which the employee is free from work duties, while vacation is a type of rest time (Letters of the Ministry of Finance of Russia dated 24.01.2008 N 03-04-07-01 / 8 (sent by the Letter of the Federal Tax Service of Russia dated 13.02 .2008 N ShS-6-3 / [email protected] to lower tax authorities for information), the Federal Tax Service of Russia dated 10.04.2009 N 3-5-04 / [email protected]).

Therefore, the date of actual receipt of income in the form of vacation pay, in their opinion, should have been determined in accordance with paragraphs. 1 p. 1 of Art. 223 of the Tax Code of the Russian Federation as the day of payment of income (including the transfer of income to the taxpayer's accounts in banks) (Letters of the Ministry of Finance of Russia dated 06.06.2012 N 03-04-08 / 8-139 (sent by the Letter of the Federal Tax Service of Russia dated 13.06.2012 N ED-4 -3 / [email protected] to the subordinate tax authorities for information), dated 15.11.2011 N 03-04-06 / 8-306, the Federal Tax Service of Russia in Moscow dated 11.02.2009 N 20-15 / 3 / [email protected]). And they strongly recommended that tax agents transfer the amount of tax withheld from vacation payments within the time frame specified in clause 6 of Art. 226 of the Tax Code of the Russian Federation (see above).

Withholding personal income tax from the amount of vacation pay, according to the judges of the FAS of the Moscow District, should be made by the employer upon the actual payment of funds to the employee (Resolution of the FAS of the Moscow District of 09.02.2012 N A40-5156 / 11-90-21 (By the definition of the Supreme Arbitration Court of the Russian Federation of 19.07.2012 VAS-6296/12, the transfer of the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision was refused)).

However, many arbitration courts held that vacation pay was related to the employee's wages. This, in the opinion of the judges, was confirmed by Art. 136 of the Labor Code of the Russian Federation, which establishes the procedure, place and terms for payment of wages, including the term for payment of leave (Resolution of the FAS of the West Siberian District of 18.10.2011 N A27-17765 / 2010 (By definition of the Supreme Arbitration Court of the Russian Federation of 27.02.2012 N VAS- 1581/12, the transfer of the case for review by way of supervision was refused), FAS of the North-Western District of 21.07.2011 N A42-6610 / 2010, FAS of the Ural District of 05.08.2010 N F09-9955 / 09-C3 (By the definition of the Supreme Arbitration Court of the Russian Federation of 11/15/2010 No. VAS-14698/10, the transfer of the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision was refused)). In this connection, calculated from holiday personal income tax, in their opinion, it was possible to transfer it together with the tax calculated on income in the form of wages.

The Presidium of the Supreme Arbitration Court of the Russian Federation, having analyzed Art. 129 of the Labor Code of the Russian Federation, came to the conclusion that vacation pay refers to the wages (remuneration) of the employee. This, according to the highest judges, is confirmed by the provisions of the same Art. 136 and Art. 139 of the Labor Code of the Russian Federation, which establishes the procedure for calculating the average daily earnings to pay for vacations.

By virtue of Art. 114 and part 9 of Art. 136 of the Labor Code of the Russian Federation, vacation payment is made no later than three days before its start. Therefore, when determining income in the form of vacation pay for the purpose of calculating personal income tax, the amount of other income received during the corresponding month does not matter. Based on this, the high judges concluded that there were no objective obstacles for the transfer of the specified tax by the tax agent in accordance with the procedure provided for in par. 1 p. 6 art. 226 of the Tax Code of the Russian Federation, not available (the aforementioned Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation N 11709/11).

In case of temporary incapacity for work, the employer pays the employee an allowance (part 1 of article 183 of the Labor Code of the Russian Federation). The procedure for calculating the amount of temporary disability benefits and the conditions for their payment are established Federal law dated December 29, 2006 N 255-FZ "On mandatory social insurance in case of temporary disability and in connection with motherhood. "

So, the employer is obliged to accrue temporary disability benefits within 10 calendar days from the day the employee applies for it from necessary documents... Payment of benefits is carried out on the day following the assignment of benefits, the day established for the issuance of wages (part 1 of article 15 of Law N 255-FZ).

Temporary disability benefits are known to be subject to taxation of personal income tax(Clause 1 of Article 217 of the Tax Code of the Russian Federation). Temporary disability benefits do not apply to wages, since during this period the employee does not fulfill his labor duties. Consequently, such payment is not considered income for the performance of labor duties. Therefore, the date of actual receipt of income in the form of payment of temporary disability benefits is determined in accordance with paragraphs. 1 p. 1 of Art. 223 of the Tax Code of the Russian Federation as the day of payment of these incomes, including the transfer of income to the taxpayer's accounts in banks (Letters of the Ministry of Finance of Russia dated 10.10.2007 N 03-04-06-01 / 349, FTS of Russia dated 13.04.2007 N 04-1-05 / 294). Consequently, employers are obliged to transfer the amount of tax withheld from temporary disability benefits within the time frame specified in paragraph 6 of Art. 226 of the Tax Code of the Russian Federation.

Upon termination of the employment contract, the payment of all amounts due to the employee from the employer is made on the day of his dismissal. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed person submits a settlement requirement (part 1 of article 140 of the Labor Code of the Russian Federation).

When an employee is granted leave with subsequent dismissal, the last day of leave is considered the day of dismissal (part 2 of article 127 of the Labor Code of the Russian Federation). However, all settlements with the employee are made before the employee leaves on vacation, since after its expiration the parties will no longer be bound by obligations (Letter of Rostrud dated 12.24.2007 N 5277-6-1).

In case of termination labor relations before the expiration of the calendar month, the date of the actual receipt by the employee of income in the form of wages is the last day of work for which he was credited with income (paragraph 2, clause 2, article 223 of the Tax Code of the Russian Federation). This rule also applies to income in the form of previously issued salary advances (Letter of the Ministry of Finance of Russia dated 09.24.2009 N 03-03-06 / 1/610).

Based on this, employers are obliged to transfer the amounts of personal income tax withheld from the last payments of the employee within the time frame in accordance with paragraph 6 of Art. 226 of the Tax Code of the Russian Federation.

If it is impossible to withhold from the taxpayer the calculated amount of tax, the tax agent must, within one month from the date of the end of the tax period in which the relevant circumstances arose, notify the taxpayer in writing and tax authority at the place of their registration about the impossibility of withholding tax and the amount of tax (clause 5 of article 226 of the Tax Code of the Russian Federation). To do this, by virtue of clause 2 of the Order of the Federal Tax Service of Russia dated November 17, 2010 N ММВ-7-3 / 611, form 2-NDFL "Certificate of income of an individual for 20_ year" is used (Appendix N 1 to the mentioned Order of the Federal Tax Service of Russia N ММВ- 7-3 / 611).

October 2013

What is the time frame for the payment of personal income tax in 2018? What are the deadlines for transferring personal income tax from salaries and from dividends? How to pay tax to entrepreneurs, as well as what changes in the payment of this tax have occurred this year.

Terms of personal income tax payment in 2018

The income of each individual received from sources in Russia and from sources outside the country (by persons who have the actual right to payment of income in Russia - tax residents), are subject to personal income tax, except for income exempt from taxation.

Personal income tax for an employee is transferred to the budget by tax agents. Each type of income has its own payment deadline. We have listed them in the table.

Table # 1. Terms of transfer of personal income tax.

	Income type	Date of income payment	Deadline for payment of personal income tax
	Salary for the first half of the month Salary for the second half of the month	from 16 to 30 (31) day of the current month from the 1st to the 15th day of the next month (paragraph 5, part 4, article 136 of the Labor Code of the Russian Federation; Letter of the Ministry of Labor of Russia dated 09.21.2016 No. 14-1 / В-911)	No later than the day following the day of payment of wages (clause 6, article 226 of the Tax Code of the Russian Federation)
	Temporary disability allowance (the allowance is assigned within 10 calendar days from the date of filing the sick leave)	on the day following the appointment of the benefit, set for the payment of wages	Not later than the last day of the month in which these incomes were paid (Clause 6, Article 226 of the Tax Code of the Russian Federation)
	Vacation	No later than three days before the start of the vacation (part 4, article 136 of the Labor Code of the Russian Federation)
	Calculation of severance	On the day of dismissal or no later than the next day after the day when the dismissed person requires settlement (Article 140 of the Labor Code of the Russian Federation)	Not later than the day following the day of payment of settlement upon dismissal

Terms of transfer of personal income tax from wages in 2018

We will separately tell you about the terms in which you need to transfer personal income tax from your salary. Tax agents must transfer the amounts of personal income tax from the salary no later than the day following the day of payment of income (clause 6 of article 226 of the Tax Code of the Russian Federation).

Those. payroll tax can be paid either on payday or the next day.

Deadlines for payment of personal income tax in 2018 for entrepreneurs and individuals engaged in private practice

Individuals are taxpayers of personal income tax. Individuals also have the right to engage in entrepreneurship or private practice without forming a legal entity, registering in the prescribed manner individual entrepreneurs or private notaries, lawyers.

They are referred to a separate category individuals on the payment of personal income tax due to the peculiarities of its calculation: they calculate and pay tax from the amount of income received from their individual activities, while making advance payments based on tax notifications.

Table 2. Terms of payment of personal income tax for individual entrepreneurs and for persons engaged in private practice.

Dates of the tax period	When to pay
Terms of payment of advance payments (clause 9, article 227 of the Tax Code of the Russian Federation)
January June
July - September
October December
Deadline for payment of the total amount of tax (clause 6, article 227 of the Tax Code of the Russian Federation)

Terms of payment of personal income tax from dividends in 2018

The payment of the amount of personal income tax in respect of dividends is carried out by the tax agent individually for each individual who receives income in the form of dividends. It is necessary to calculate and pay tax to the budget separately for each payment of dividends.

Up to what date an accountant lists personal income tax when paying dividends, we have shown in this table.

Table 3. Deadline for payment of personal income tax from dividends.

Dividend payment deadline	Deadline for payment of personal income tax
The term for the payment of dividends for an LLC is determined by the charter or by a decision of the general meeting of the company's participants. The payment period should not exceed 60 days from the date of the decision (Clause 3, Art. 28, Law No. 14-FZ) LLC has the right to make a decision on the distribution of its net profit among the members of the company on a quarterly or once every six months, or once a year. (Clause 1, Art. 28, Law No. 14-FZ)	(Clause 6, Article 226 of the Tax Code of the Russian Federation)
The decision to pay, the procedure and date for the payment of dividends for JSCs is made at general meeting shareholders (Clause 3, Art. 42 of Law No. 208-FZ) A JSC is entitled to pay dividends on shares based on the results of the first quarter, six months, nine months of the reporting year. The decision on payment can be made within three months after the end of the period for which it was decided to pay dividends (Clause 1, Article 42 of Law No. 208-FZ)	Not later than the day following the day of payment of income (Clause 6, Article 226 of the Tax Code of the Russian Federation) The tax agent is obliged to pay to the budget the amount of tax in respect of income from operations recorded in the individual investment account within 1 month from the date of payment of income (including in kind) on which the tax was calculated (Clause 4, Article 214.9 of the Tax Code of the Russian Federation) transactions with securities and with derivatives financial instruments, the withholding agent shall pay the tax withheld from the taxpayer no later than one month at the earliest of the following dates: 1.the end date of the relevant tax period; 2. the date of expiry of the contract on the basis of which the tax agent pays income to the taxpayer; 3.date of payment of funds (or transfer of securities) (Clause 9, Article 226.1 of the Tax Code of the Russian Federation)

We offer you to download a useful table for the payment of personal income tax in 2018: the payment terms in the table are indicated in relation to the timing of income payment.