The time of payment of NDFL. The timing of listed NDFL

The lifting period of the NDFL in 6-NDFL is affixed in the 2nd section in line 120. This line is a record holder in the number of errors performed, since it has to take into account a large number of nuances.

Value of string 120.

The report of the report 6-NDFL includes title page and 2 sections:

The first incremental outcome shows all information about tax charges since the beginning of the year.
The second contains data on income and retained tax benefits for a particular quarter. It is in it that the tax transfer period is affixed.

P. 120 is closely related to p. 100 and 110. In the first they write the date of the actual income receipt, and in the second one - its deduction. The accuracy of this data depends correctly filling 120 lines.

The date of actual income is devoted to Art. 223 Tax Code. Under it implies the day of paying income to the recipient any of possible methods - enrollment on a bank account, cash issuance or in real form, etc. In this case, paragraph 2 of the articles contain important nuances:

the date of the actually received salary is the death day of the month, for which accrual;
when implementing payments, a dismissed employee, this date falls on the last spent day.

According to p. 110, reflecting the date of the deduction of NDFL, it is also possible to see the payout payment, because these 2 dates coincide (clause 4 of Art. 226 of the Tax Code of the Russian Federation). Relying on the data of this line, you can calculate the validity period of the tax for the line 120 V 6-NDFL.

The payment of the salary tax is made on time established by paragraph 6 of Art. 226 Tax Code. In general, he falls on the day, coming after the actual issuance of funds to employees. If it coincides with the weekend or public holiday, it needs to be transferred the next day, which is a worker (paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation).

The payment of personal income tax on prizes, vacation, dividends, compensation for dismissal and other types of income

To reflect the 6-income period of tax payments from the award, it is necessary, as in the case of a salary, indicate the day coming to the date of its issuance. Even if the premium was issued with the salary, in the report information about it is recorded by a separate line.

With an empty of 6-NDFL period nDFL fees When dismissal, it should be borne in mind that the calculation with the employee is carried out on the last day of employment. Therefore, according to page 120, we set the date after the date of calculation. This rule applies to compensation for vacation.

Special order in terms of taxation is established for benefits hospital sheet and holidays. NDFL is paid to the end of the month, in which these payments were committed. In the 6th NDFL, the timing of the transfer of tax from selling and hospitals falls on the last date of this month.

Physicians can receive not only payment for labor, but also to have a share in the capital's capital. In this case, NDFL is paid from dividends. The term for transfer of tax from dividends to 6-PBFL depends on the form of ownership of the enterprise. If this is LLC, the tax is paid the day after the calculation with depositors. AO can pay with the budget for a month after payment of dividends, and on page 120 is affixed by his last day.

Table of timelines for payment of income of individuals

As you can see, it is impossible to fill in page 120, not knowing the timing of the tax payment. To make it easier for you to cope with this task, as well as for the convenience of making a report 6-NDFL, we combined the timing of the list of personal income tax in the table.

Do not forget about the norms of Art. 6.1 of the Tax Code of the Russian Federation, according to which the time of payment of tax falls on non-working day, the duty can be performed on the nearest business day.

Fill page 120 V 6-NDFL is not so difficult if you own the necessary information. To do this, find out why the tax on this type of payments should be paid to the budget, and also do not forget to take into account the holidays and weekends.

According to the current fiscal legislation, the last date of settlements with the income tax budget falls on the day following the day of payment of payments in favor of employees. Simple wordsIf the payment of remuneration for labor is made, for example, on July 17, the tax must be transferred until July 18.

It should be noted that the representatives of the Federal Tax Service strongly recommend that the NDFL listed with the salaries (the deadlines are fixed in paragraph 6 of Art. 226 of the Tax Code of the Russian Federation) in one day with the transfer of wages to the settlement accounts of employees. Representatives of the Ministry of Finance of Russia adhere to the same position.

However, in activity russian companies There are many situations in which the question of calculus and pay income tax It is especially acute. Consider all the problematic situations that are related to calculus and the payment of ND with the physicals to the budgets.

Taxation of advances

Labor Code establishes that all employers are required to pay wages no less often than every 15 calendar days. Consequently, in one month, the employee must receive at least two payments: an advance and final calculation. In this case, the question is natural: when the NDFL is paid with salaries, and when with an advance?

Officials have determined that the obligation to pay income tax with the advance payment of wages depends on the payment date:

If a advance payment Enrolled until the last number of the calendar month, then the income tax on the advance payment is not paid to the budget.
If the advance share is listed in the last calendar day of the month, then the ND with the physical is held and paid in the FTS in general.

Note that at the end of the month, all payments listed in favor of hired specialists should be recognized as income. And with income tax, income tax must be calculated, that is, from the advance and the final payroll. If the advance is listed until the last day of the month, then from the invance of ND with individuals do not need to be held. Tax obligation will be calculated from the final calculation amount. But if the advance is credited in favor of employees on the last day, then the fiscal payment will have to keep from the advance, to enroll in the budget. And when listing salary residues, repeat the procedure.

If payments were detained

When violating the timing of wage transfer to all employees should be accrued financial compensation. The amount is determined on the basis of their 1/300 refinancing rates established by the Central Bank of Russia, for each day of delay.

This compensation does not impose an income tax (Art. 217 of the Tax Code of the Russian Federation). Consequently, the period for paying a tax to the budget with compensation is not established.

Salary depositated

If the employee for some reason could not get money in the prescribed day, and the wages were deposited on the Employer's current accounts, then with these amounts it is not necessary to pay ndfl. Why? The income is recognized only those amounts that were actually received by employees. When depositing sn incoming the employee did not receive. In this case, the following is set payment of NDFL Since salaries: Dates will be installed either on the day of issuing money an employee or the next day.

Hello! Today we will talk about NDFL (or as many of him called - income tax) and in particular, in what cases, in which the usual physical person needs to pay tax.

So, payment of NDFL. In the previous article we talked about the case. Well, everything is clear: IP is engaged in business - gets income - must pay tax. Ordinary individuals also receive income at least in the form of salaries, and, it means that this tax must also pay. So, today we are talking about NDFLs for ordinary physical. Persons.

NFFL or Income Tax

Everyone knows that NDFL cuts from the phrase "tax on income of individuals" (many are called its income tax, although there is no such name in the terms of the Tax Code of the Russian Federation), which is meant under these incomes? Enterprises make a profit, the IP as a result of the activity also considers its income, since what amounts should the tax of ordinary saline?

What income needs to pay tax to individuals, and for which there are no

So, to revenues taxable by this tax include:

Salary that we get from the employer for your work;
Income amounts that are due to us due to implementation gPC treaties (for example, it may be an agreement for consulting services in a temporary project);
NDFL for renting his property for rent (most often rent apartments, non-residential premises and cars);
Property tax, if you owned it on the right of ownership of less than 5 years;
Tax payments in lotteries and competitions, as well as gifts from other physicals, if their cost is more than 4 thousand rubles;
Dividends OT. participation In any legal entity (for example, you are a co-founder of some organization).

There are also incomes for which the NDFL do not need to be paid: most often it is situations where the physically received income as a result of inheritance / donation from a family member (or a close relative) or sales of property for more than 5 years.

Important! Full list of revenues for which it is necessary or not to pay NDFL See in Art. 208 and Art. 217 of the Tax Code of the Russian Federation, listed here everything does not make sense.

Who submits information about the income of an individual

Immediately I will say that in this case, income and taxes with them can be divided into two situations:

When the income pays the tax agent and, accordingly, the same tax agent holds the amount of NDFL and lists it to the budget;
When the physically declares the income independently and pays the tax on its own.

The first situation includes the case of paying wages. We all work with you, well, or worked in some organization. And they received a salary - already minus the tax: the tax was calculated in advance and retained. The employer lists it for us, it also gives several reports to the tax, where these amounts are fixed and monitored. Actually, therefore, in this chain, the employer is the "agent", that is, an intermediary. Here we do not need to do anything, everything made an employer for us.

The second situation includes all other cases, for example:

If we received income not from the tax agent;
If we sell the property that owned less than five years;
If we have from sources outside the borders of the Russian Federation;
If we won in the lottery or in the tr. games;
If we gained income from the employer without tax deductions (this situation, when a tax agent for any reason cannot fulfill its functions);
If we are notary, lawyer, etc. A person involved in private practice.

In these cases, the physical has to independently submit a declaration of income - it is compiled on the installed.

For the transfer of the declaration, the period is set - until April 30, which has been received in which income received, that is, the document for 2017 should be passed until April 30, 2018. And the tax should be paid until July 15.

How tax learns about the income of individuals

The tax in the above cases should pay all the salines, but, many, of course, the question arises - and how does the tax learns about my income and, accordingly, will make you pay? It all depends on the situation.

In the case when the tax for us lists the employer, the tax will receive information about your income from the employer, which is reported to the reports before it, etc. But you will not pay for yourself - everything is already paid.

In the case when we received from the employer the amount of income without tax retention, as he could not fulfill the functions of the tax agent, the tax, again, learns about our income from the employer. Usually this state of affairs is developing in the case of, for example, issuing an employee of a premium in kind, as well as some consequences labor relationship between the employee and the employer. Here, information in the tax will receive all of the same employer's reports - these cases provide for such cases.

In the case when we sell an apartment / car / non-residential premisesThe transaction is associated with a change in property rights, so nothing to pass for controlling authorities - now we are talking about legitimate transactions, we do not consider fraud. Here the tax sooner or later also learns about your income and makes at least pass the declaration - and there, already on the results of the declaration, pay the tax, if it should be.

In the event of a winning lottery or other similar game, prizes are issued to the winners when they provide their data. Usually, in the conditions of a lottery or competition, there is always a point that the duty to hold and transfer the tax organizer does not take by itself - well, and the data it can be conveyed, of course, maybe.

In other cases, for example, when you pass to someone available an apartment and the like. - Maybe tax learns, and maybe not. You can never get caught by handing an apartment for years, but you can get caught "thanks to" neighbors on the site.

Tax rates for individuals

NDFL rates are different. The most common and well-known - 13%. There are another 30% - for non-residents of the Russian Federation, as well as 35% - for winning and prizes in competitions for advertising. The rate of 35% is for tax maximum.

Return of income tax / NFFL or tax deduction

About tax deductions, too, I think everyone heard. They are different, the whole classification is in the Tax Code of the Russian Federation. Many have noticed that in the settlement sheets, which gives an accountant for a salary at work, there are deductions "on themselves" and for children. In general, all of them are divided into standard, social, investment, property and professional. By itself tax deduction At NFF, this is the sum that reduces the taxable base (ie revenues) when calculating this tax itself.

When are we most often faced with them? When we want to return the part of the tax paid earlier in the case of buying an apartment, pay for treatment or education - these three cases are most often among the physicals who want to receive a deduction. To receive them will have to communicate with the tax and pass the declaration.

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

How to find out if you have a debt on ndfl

You can learn about the debt on non-payment of this tax in several ways:

Contact the tax inspection itself (at the place of residence);
View information B. personal Cabinet taxpayer (it is necessary to be a user of the official website of the FNS);
Request information in the Personal Account on the State Service website (for this you need to be registered on it);
Watch a bank on the site bailiffs (For this, it is necessary to be a very malicious deferrator, according to which there is a deal in the executive production).

Important! To make payment of the tax, by the way, you can also on the official website of the FTS, there is a special service, which is called "paying taxes of individuals."

Note. Russian organizations and individual entrepreneurs, from which or as a result of relations with whom the individual received income, as is known, are obliged (paragraph 1 of Art. 226 of the Tax Code of the Russian Federation). The calculation of the amounts and the payment of tax is carried out in respect of all incomes of the taxpayer, the source of which is the tax agent, with the exception of income for which the calculation and payment of tax is 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 tax calculation are established by Art. 226 Tax Code. At the same time, they differ depending on the tax rate applied, which are established by Art. 224 NK RF. So, in revenues, in relation to which the tax rate is applied 13%, the calculation of the amount of NDFL is made by a growing outcome from the beginning tax period According to the results of each month, in relation to all incomes accrued to the taxpayer for this period, with a test-held in the previous months of the current tax period of the tax amount (paragraph 3 of Art. 226 of the Tax Code of the Russian Federation).
The amount of tax in relation to income for which they are applied tax rates 9, 30 and 35% are calculated by the Tax Agent separately for each sum of the indicated income accrued by the taxpayer.
The amount of NDFL The tax agent must be kept directly from the taxpayer's income when they actually pay. Holding is made at the expense of any money, paid to the tax agent to an individual, with the actual payment of these funds to the taxpayer or on his instructions to third parties. The detected tax amount does not exceed 50% of the amount of payment (clause 4 of Art. 226 of the Tax Code of the Russian Federation).
Individuals tax agents can pay different kinds Revenues: wages, benefits established by the legislation of the Russian Federation, material assistance etc. Since indicated revenues They are recognized as an inclusion of NDFL, then the agent has a duty on calculating, holding and transfer tax to the budget. The amount of taxable taxes tax agents are obliged to list within the time specified in paragraph 6 of Art. 226 Tax Code. And they for different species Payments will differ.

Wage

Wages are payable directly to the employee at the place of their work from the employer's office, either transferred to the account specified by them in the Bank on the conditions defined by the collective agreement or the employment contract (Part 3 of Article 136 of the Labor Code of the Russian Federation). At the same time, the Labor Code of the Russian Federation admits a different way of paying salary, if it is provided for by federal law or employment contract. For example, the relevant funds may be issued to another pre-agreed person or listed at the expense of such a person in the bank. In the event that neither the federal law nor the employment contract does not contain the relevant instructions, the payment of wages to another person is possible only by proxy. Such a power of attorney should be certified by a notarial or employer himself (clause 4 of Art. 185 of the Civil Code).

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

Wages to the employer must pay at least every half months a day, mounted rules internal labor regulations, collective contract, employment contract (part 6 of article 136 of the Labor Code of the Russian Federation). Specific timing of the payment of the salary of the Labor Code of the Russian Federation does not regulate. Rostrude in a letter dated 06.03.2012 N of PG / 1004-6-1 explained the following. Documents that may be set by the Days of Wage Payments, in the above 6 are listed through commas. This, according to officials, the legislator emphasizes the equivalent of these documents, in any of which the issue of payroll payments may be resolved. Consequently, the days of salary payments can be listed in any of those listed in those considered part 6 of Art. 136 TK RF Documents.

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

Organizations for the most part determine the days for issuing a salary:

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

The deadlines for the payment of salary of the 25th and 10th, according to the Ministry of Health and Social Development of Russia, may lead to violation of the requirements of Art. 136 TK RF. So, the employee who entered the work of the 1st day will receive wages for the first half of the month only at the end of the month. And this is contrary to labor legislation (a letter of the Ministry of Health and Social Development of Russia of 25.02.2009 No. 22-2-709).

With the coincidence of the payday payment day with a weekend or non-working holiday, its payment must be made on the eve of this day (part 8 of Art. 136 of the Labor Code of the Russian Federation).

The specific dimensions of the advance legislation on labor are not established. Hobs believe that when it is calculated, the time actually spent by the employee should be taken into account. At the same time, in the letter of Radrud dated 09/08/2006 N 1557-6 it is indicated that minimum size Advance due to the Resolution of the Council of Ministers of the USSR dated 23.05.1957 N 566 "On the procedure for paying wages to the workers for the first half of the month" (current in the part, not contrary to the Labor Code of the Russian Federation) should be no lower than the working time of the worker.

In determining the size of the advance, as a rule, the salary of the employee, various surcharges and compensation surcharges, the awards and payments of the social character are not taken into account. According to the specialists of the Ministry of Health and Social Development of Russia, the salary for each half of the month should be accrued about equal amounts (excluding awards) (the mentioned letter of the Ministry of Health and Social Development of Russia No. 22-2-709).

Example 1.. The salary of the employee is 28,500 rubles, for September he was installed for 7500 rubles.
The total amount of employee accruals in September (without possible premiums) will be 36,000 rubles. Based on this, for the first half of the month, he was accrued 17,000 rubles. (17 142.86 rubles. (36 000 rubles / 21 days x 10 days.), Where 21 and 10 are the total number of working days in September and the number of working days spent by the employee in the first half of the month, respectively).

The date of the actual receipt of an employee of income in the form of remuneration is recognized as the last day of the month, for which he was charged this income for the work responsibilities performed (para. 1 of paragraph 2 of Art. 223 of the Tax Code of the Russian Federation).

It was above the tax agents in accordance with paragraph 4 of Art. 226 of the Tax Code of the Russian Federation must keep the accrued amount of tax directly from the taxpayer's income in their actual pay. Based on this, financiers recommended tax agents carry out calculation, retention and transfer to the budget of the NDFL from wages once a month with the final calculation of the employee's income on each month, for which the income was charged (the emails of the Ministry of Finance of Russia of 04/18/2013 No. 03-04-06 / 13294, from 08/15/2012 N 03-04-06 / 8-143 and dated 09.08.2012 No. 03-04-06 / 8-232).

The Presidium of the Russian Federation in the decision of 07.02.2012 No. 11709/11 supported such a position of financiers. Higher judges, analyzing the norms of paragraph 2 of Art. 223, paragraph 3 of Art. 226 Tax Code and Part 6 Art. 136 of the Labor Code of the Russian Federation, indicated that when paying wages for the first half of the month before the expiration of the month, it is impossible to determine the income received in the form of remuneration per month and calculate the NDFL to be deduced and transfer to the budget.

Since NDFL is not charged at the time of payment of wages for the first half of the month, then in the statement on the payment of an advance, its amount is indicated in full without any deduction.

Example 2.. The payment of wages in the organization is carried out from the cashier at the expense of funds removed from the current account. The rules of the internal labor regulation were established by the payment days of the payment of wages: the 19th - for the first half of the month and the 4th - for the second half. September 19, an accountant received cash for paying salary to employees for the first half of September in the amount of 378 650 rubles.
September 19 upon receipt of funds in the bank on the payment of an advance payment order The list of personal income tax was not submitted to the budget. In accounting, the following entries were implemented:

Debit 50 Credit 51

387 650 rub. - Cash funds received in the Bank for paying wages for the first half of September;

Debit 70 Credit 50

387 650 rub. - paid from the cash office of the advance for the first half of September.

Wages, as mentioned above, can be paid from the Employer's office to either transfer the account specified by the employee to the Bank. Its payment and cash received by the Tax agent's cash register for the goods sold to them, held by him rendered to them Services (paragraph 2 of the Bank of Russia dated 20.06.2007 N 1843-U "On the maximum amount of cash settlements in cash and cash spending money enrolled in the cashier legal entity or cashier individual entrepreneur"). Another way to pay salary is its payment in kind (Part 2 of Art. 131 of the Labor Code of the Russian Federation).
For various forms of salary payment, said paragraph 6 of Art. 226 NK RF established different times Transferred to the amount of NDFL sums.

- day per day

Relatively recently, most employers paid wages to their employees from the cashier at the expense of cash charged from the bank account. In this case, the retained amount of NDFL should be listed at the expense of the Federal Treasury no later than the day of actual receipt at the Bank of cash for income pay (para. 1 of paragraph 6 of Art. 226 of the Tax Code of the Russian Federation).

Such a requirement of legislation should not deliver additional difficulties to the accounting service. After all, when removing money with bank account The amount of actually accrued incomes is already known to employees, held from them the set of personal income tax, which is supplied to the budget.

Repeat: NDFL is calculated and held with the entire amount of wages on the last day of the month. While the month did not end, it is not possible to calculate the amount of salary to the employee, because it, for example, may be ill in the last days of the month, and this will reduce its income. Therefore, the first day when you can calculate the salary and calculate the personal income tax, it becomes the last day of the month. The Ministry of Finance of Russia pays attention to the above letters N 03-04-06 / 13294, N 03-04-06 / 8-143, No. 03-04-06 / 8-232. In the statement on the payment of wages for the second half of the month, the amount decreased by the aggregate of the advance payment and NFFL paid.

End of Example 2.. Such a condition for example: from the wage foundation for September calculated NDFL 123 065 rub., Accountant October 4, funds were received in the bank for paying salary to employees in the amount of 439,426 rubles. On the days of payroll, from 4 to 8 October, employee L.V. Homoms were sick, and the amount of 12,453 rubles due to payment to pay. Initially, was deposited, and then paid to him on October 15.
On October 4, when receiving money to pay for payments to the accountant, a payment order was presented to the accountant for transferring the amount of NDFL 123,065 rubles. From the accrued income of workers in September.
Receiving funds in the bank for paying wages for the second half of September, their payment, the deposit of not received by the Homov monetary sum And its subsequent issuance is reflected in the following wiring.

Debit 50 Credit 51

439 426 rub. - Received in the Bank Cash for paying wages for the second half of September;

Debit 68, subaccount "Calculations for NFFL";

123 065 rub. - transferred to the budget amount of personal income tax, held with employee salary for September;

Debit 70 Credit 50

423 482 rub. (439 426 - 12 453) - paid from the cashier's salary to employees;

Debit 70 Credit 76-4

12 453 rub. - deposit the amount of wage Homova;

Debit 51 credit 50

12 453 rub. - deposited amount of earning chomov deposited to the bank for the announcement;

Debit 50 Credit 51

12 453 rubles. - received money to pay the depositor;

Debit 76-4 Credit 50

12 453 rubles. - the payment of wages to Homov has been paid.

Tax agents should follow the provisions of the ABP. 1 p. 6 tbsp. 226 of the Tax Code of the Russian Federation and list the NDFL on the day of cash withdrawal, regardless of the date of the actual issuance of wages, an employee. Otherwise, the tax authorities will appear to accrue penalties for the delay in tax payment.

By the way, individual tax authorities are still trying to charge penalties with the amounts calculated from the wages paid for the first half of the month. FAS Far Eastern District in the decision of 22.08.2012 n F03-3211 / 2012 indicated that legal grounds for the accrual of pennels provided for by Art. 75 of the Tax Code of the Russian Federation, on the amount of payroll advances not available.

IN lately A more common way to pay salaries was the transfer of funds to plastic cards workers. But for its use, the employer has to make certain organizational and administrative actions.

Wage payment conditions in non-cash form Must be indicated in the collective or employment contract (Part 3 of Art. 136 of the Labor Code of the Russian Federation). If such conditions were not provided for by these agreements, they need to make appropriate changes in them, an additional agreement may be drawn up to the employment contract.

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

In the issued documents it is clearly appropriate to envisage that all benefits are also paid by transferring an employee to the bank account, and the fact that the employee has the right to return to pay salaries at the place of work.

For payment of wages to plastic cards of workers is a special agreement with the bank. Under this contract, the Organization undertakes to transfer money to a special account to enroll in employee accounts. The bank, in turn, undertakes to discover each employee of the organization a special card account, to which the salary will be enrolled, as well as manufacture and issue a bank card to each employee.

Since the opening and maintenance of the bank account in the Bank entails certain costs, in the collective agreement should be indicated that all expenses related to the opening of the bank account and service of bank cards are carried out by the employer.

Cash to employee accounts employer lists directly from its current account. To enumerate them, the Bank seems:

payment order for the total amount of wages to transfer to card billscomposed on the basis of estimated statement (clause 1.1 provisions on the rules for the implementation of the transfer of funds, approved. Bank of Russia 19.06.2012 N 383-P);
register of credentials for card accounts (p. 1.17 of the position N 383-P).

The registry for each employee is indicated: surname, name, patronymic, the amount to be credited to the account, details of the card account, other information (in coordination with the Bank) (paragraph 1.19 of the position N 383-P). In the payment order field "Purpose of payment" at the same time, reference to the registry, its number and date.

When using such a method of paying wages, NDFLs should be paid to the budget no later than the day of transferring income to the employee's account (para. 1 of paragraph 6 of Art. 226 of the Tax Code of the Russian Federation).

Example 3.. Severally change the condition of Example 2: Salary, social payments and benefits in accordance with the collective agreement and employment contracts with employees are paid in cashlessly by transferring to plastic cards of employees.
Simultaneously with the submission to the payment order bank for the listing total amount Wages for the second half of September (439,426 rubles) and the register of credentials for card accounts of employees Accountant filed a payment order for transferring the calculated and retained amount of NDFL for September (123,065 rubles).
In the accounting, the following entries are carried out:

Debit 70 Credit 51

439 426 rub. - transfer of funds to the payment of wages for the second half of September for employee card accounts;

Debit 68, subaccount "Calculations of NFFL",

123 065 rub. - listed in the budget amount of NDFL, held with employee wages for September.

When using the paid ways to pay wages to list the NDFL Accounting can be somewhat earlier than the day of receipt of funds in the bank or the day of their transfer to the card accounts of employees. More than time, ahead can be qualified as payment of tax at the expense of the tax agent. As well as by virtue of paragraph 9 of Art. 226 NK RF is not allowed.

- Later a day

It was above, it was possible that the payment of wages from cash received at the tax agent's cash register for the goods sold to them, the services provided to them, that is, income payments due to day revenue. The time of payment of NDFL for this method of payment is defined by para. 2 p. 6 tbsp. 226 Tax Code. In this case, tax agents are obliged to list the tax no later than the day following the day of the actual receipt of an income employee.

Example 4.. We use the data of Example 2, specifying that the trading organization pays wages at the expense of cash received by its cash from the sale of goods.
On October 4, salary for the second half of September was paid from the office of the organization's office for the second half of September - 423,482 rubles. On October 7, an accountant of the Organization was transferred to the bank a payment order for transferring funds to the payment of NDFL in the amount of 123,065 rubles, calculated and retained from the income of workers in September.

Recall that the period defined in Tax Code RF day, calculated in working days, if the term is not installed in calendar days. At the same time, the working day is considered a day that is not recognized in accordance with the legislation of the Russian Federation weekend and (or) inoperative holidays (paragraph 6 of Art. 6.1 of the Tax Code of the Russian Federation).

As mentioned above, salary payments are made in cash in currency Russian Federation. At the same time, the Labor Code of the Russian Federation provides for the possibility of paying salary and in other forms that are not contrary to the legislation of the Russian Federation and international treaties of the Russian Federation, if such payments are provided for by the collective or employment contract and there is an appropriate written statement of the employee (part 2 of Article 131 of the Labor Code of the Russian Federation) .

In the decision of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 N 2 "On the applications of the Russian Federation of the Labor Code of the Russian Federation" (paragraph 54) states that if the organization introduced a natural form of remuneration, then it is necessary to ensure compliance with the requirements of the International Wage Protection Convention The fees concluded in Geneva 07/01/1949 (ratified by the Decree of the Presidium of the Supreme Soviet of the USSR of 31.01.1961 No. 31). At the same time, the highest judges clarified that:

the voluntary willing of the employee must be confirmed by his written statement on the payment of wages in a 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 obtain a part of wages in a non-monetary form during a certain period. At the same time, an employee in coordination with the employer may refuse such a form of payment before the end of this period, respectively, in this case, it will be necessary to find the opportunity to pay a salary in cash flowing. In addition to the consent to pay for labor in a natural form in a statement, in the opinion of judges, the name and quantity of goods (services) provided instead of funds must be given;
non-monetary payments must be suitable for personal consumption of an employee and his family or bring it a famous kind of good. Restrictions are paid in payroll in bons, coupons, in the form of debt obligations, receipts, as well as in the form of alcoholic beverages, narcotic, toxic, toxic and harmful substances, weapons, ammunition and other items for which prohibitions or restrictions on their free turnover;
products should be appreciated at a fair and reasonable price. It should be borne in mind that the criteria of justice and intelligence are not specified anywhere, so the employee makes sense to reflect the value of goods (services) offered by the employer instead of wages, in its statement about the payment of its parts in kind;
the share of wages paid in natural form should not exceed 20% of the accrued monthly wage (part 2 of Article 131 of the Labor Code of the Russian Federation). At the same time, the cumulative monthly earnings of the employee shall be calculated taking into account the payments provided for by the wage system (premiums, premiums, etc.) (Art. Article 129, 135 of the Labor Code of the Russian Federation), with the exception of the amounts paid benefits for temporary disability and vacation pays (art. Art. 122, 139, 165, 183 TK RF);
the payment of wages in kind should be usual or desirable.

When paying wages in natural form, it is physically impossible to hold NDFL, because the employee receives as remuneration material values, goods, work, services.

Paragraph 2 of paragraph 6 of Art. 226 It has been established that NDFL from income in a natural form should be transferred no later than the day following the tax retention day.

As mentioned above, the share of wages paid in natural form should not exceed 20% of the accrued monthly wage. That is, income in kind is part of the salary. Therefore, when hold Ndfl From the monetary part of the salary, the value of the tax is calculated based on the aggregate income, that is, taking into account the payment in kind.

For salaries, there are devices for the payment of personal income tax, depending on the payment of its payment. Therefore, it is logical to list the personal income tax, calculated from the amount of wages paid in kind, on the same time as the NFFL, held with the salary paid by the dennaunations.

When receiving an income taxpayer in a natural form in the form of goods (works, services), other property the tax base Determined as the value of these goods (works, services), other property, calculated on the basis of their prices, determined in the manner similar to the stipulated Art. 105.3 NK RF. At the same time, the cost of such goods (works, services) includes the corresponding amount of VAT and excise taxes on excisable goods (paragraph 1 of Art. 211 of the Tax Code of the Russian Federation).

Example 5.. Worker I.K. Wahin turned to the management of the Organization with a statement about paying the part of wages with its own products. The possibility of paying wages in a natural form is provided for by a collective agreement and an employment contract with an employee. For October, remuneration for the performance of labor duties amounted to 43,600 rubles. The cost of products transmitted to the wage is 8496 rubles, including VAT 1296 rubles., Products The organization issues at prices comparable to market, its cost - 5950 rubles, for the first half of October the employee paid 15 500 rubles.
The employee's salary in kind does not exceed 20% of the total amount accrued for the month of wages (8496 rubles.< 8720 руб. (43 600 руб. x 20%)).
In accounting, accrual wages and its issuance for the second half of October are reflected by the following records:

Debit 20 Credit 70

43 600 rubles. - accrued wages of the voluminous in October;

Debit 70 Credit 68, subaccount "Calculations with Ndfl budget",

5668 rub. ((And rub. + 43 600 rubles.) X 13% - and rub. X 13%) -ded NDFL with accrued salary,

where and rub. - taxable NDFL Income Vilkina for January - September, and rub. x 13% - held by the sum of the NDFL for this period;

Debit 70 Credit 90-1

8496 rub. - Production has been transferred as part of the salary for the second half of October;

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

1296 rub. - Accrued VAT on the transmitted product worker;

Debit 90-2 Credit 43

5950 rub. - written off the actual cost of transmitted products;

Debit 70 Credit 50

11,936 rubles. (43 600 - 15 500 - 5668 - 8496) - issued the remaining part of the salary in monetary form.

It was above that when receiving an income in the form of remuneration of the date of the actual receipt by the taxpayer, such an income is recognized as the last day of the month, for which the income was charged for their work duties in accordance with the employment contract. And some taxes believe that list NDFL Tax The agent should on the last day of the month. Without finding this when checking, they charge penalties for the delay in the tax payment.

And individual arbitration courts adhere to the same opinion. Thus, the Judges of the FAS of the Ural District considered that the moment of the onset of the tax agent was the obligation to transfer personal incomestations to the budget for wages is the last day of the month for which the wages were accrued (paragraph 2 of Art. 223 of the Tax Code of the Russian Federation) (Resolution of the FAS of the Ural district from 11.02.2013 N F09-28 / 13).

Judges FAS Far Eastern District in the decision of 22.08.2012 n F03-3211 / 2012 indicated that when paying income in the form of remuneration by virtue of paragraph 6 of Art. 226 and paragraph 2 of Art. 223 Tax Code of the Russian Federation The tax agent is obliged to list the tax on income of individuals on the last day of the month for which this income is accrued.

But most of the arbitral vessels adhere to the opposite position. The duty to transfer to the budget has a reduced tax amount, according to the judges of the FAS of the North-Western District, arises from the tax agent on the day of actual receipt at the Bank of cash on the payment of income or no later than the day following the day of the actual receipt of the income taxpayer. Consequently, the tax agent is obliged to list the calculated and retained tax amount only in the event of the actual payment of income to the taxpayer (Resolution of the FAS of the North-Western District of January 18, 2013 No. A42-8095 / 2011).

Judges FAS. Central District In decree dated December 21, 2012, N A68-11709 / 2011 indicated that paragraph 2 of Art. 223 of the Tax Code of the Russian Federation regulates the special procedure for determining the date of the actual receipt of income in the form of remuneration as the last day of the month, for which the employee was charged income, that is, it is determined by the date of receipt of income and accrued NDFLBut not the date for the transfer of this tax.

The date of listed NDFL is determined by the rules established by paragraph 6 of Art. 226 Tax Code. According to this rate, tax agents are obliged to list the amounts of the calculated and retained tax no later than the day of actual receipt at the Bank of cash on the payment of income, as well as the day of transferring income from tax agent accounts in the Bank to the taxpayer accounts or on his instructions to third parties in banks . Consequently, the obligation to transfer the accrued tax amount arises from 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 list the calculated and retained amount of income tax in the form of remuneration only in the case of the actual payment of the taxpayer has been confirmed in the decision of the Volga district of 11.09.2012 No. 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 also mentioned that tax agents are obliged to list the amounts of retained salary tax within the deadlines specified in paragraph 6 of Art. 226 Tax Code.

Other payments

Payment of vacation is made no later than three days before it starts (part 9 of Art. 136 of the Labor Code of the Russian Federation). At the same time, the employer has the right to pay holidays before.

Officials were not so distantly believed that the payment was not paid to income for the performance of labor duties. And they were argued this art. Art. 106 and 107 TK RF. According to these standards, the rest time is the time during which the employee is free from the execution of labor duties, the vacation is a type of resting time (letters of the Ministry of Finance of Russia dated January 24, 2008 No. 03-04-07-01 / 8 (sent by letter of the Federal Tax Service of Russia from 13.02 .2008 N Shs-6-3 / [Email Protected] lower tax authorities for information), the Federal Tax Service of Russia of 04/10/2009 N 3-5-04 / [Email Protected]).

Therefore, the date of the actual receipt of income in the form of vacation payment, in their opinion, should be determined in accordance with PP. 1 p. 1 Art. 223 of the Tax Code of the Russian Federation as the day of the payment of income (including transferring income to the taxpayer accounts in banks) (letters of the Ministry of Finance of Russia dated 06.06.2012 No. 03-04-08 / 8-139 (sent by letter of the Federal Tax Service of Russia dated 13.06.2012 N DF-4 -3 / [Email Protected] subordinate tax authorities for information), from 11/15/2011 No. 03-04-06 / 8-306, UFNS of Russia in Moscow of 11.02.2009 N 20-15 / 3 / [Email Protected]). And they strongly recommended the tax agents to list the amounts of the depreciated tax payments in the deadlines specified in paragraph 6 of Art. 226 of the Tax Code of the Russian Federation (see above).

Holding personal income tax with the amount of vacation payment, according to the judges of the FAS of the Moscow District, should be carried out by the employer in the actual payment of funds to the employee (the resolution of the Moscow District FAS dated 09.02.2012 No. A40-5156 / 11-90-21 (by defining the direction of the Russian Federation of 19.07.2012 N you-6296/12 In the transfer of the case in the Presidium of the Russian Federation to revise the supervisory procedure)).

However, many arbitration courts believed that vacation payment refers to employee wages. This, in the opinion of the judges, was confirmed by Art. 136 of the Labor Code of the Russian Federation, which establishes the order, place and timing of the payment of wages, including the period of payment of holidays (Resolution of the FAS of the West Siberian District of 18.10.2011 N A27-17765 / 2010 (definition of you of the Russian Federation dated 27.02.2012 N 1581/12 In the transfer of the case for revision in the order of supervision denied), FAS of the North-West District of July 21, 2011, the FAS of the Ural District from 05.08.2010 N F09-9955 / 09-C3 (by defining the Worth of the Russian Federation from 11/15/2010 N You-14698/10 In the transfer of the case to the Presidium of the Russian Federation to revise the supervisory procedure)). In connection with which calculated from selling ndflIn their opinion, it was possible to list along with the tax calculated from the income in the form of salary.

Presidium of the Russian Federation, analyzing Art. 129 of the Labor Code of the Russian Federation, came to the conclusion that paying for the leave refers to wages (wages) of the employee. This, according to the highest judges, is confirmed by the provisions of all the same Art. 136 and Art. 139 of the Labor Code of the Russian Federation establishing the procedure for calculating the average day earnings To pay for vacations.

By virtue of Art. 114 and part 9 art. 136 TK RF vacation payment is made no later than three days before it started. Therefore, when determining income in the form of vacation payment with a view to calculus NDFL It does not matter the size of other income received during the relevant month. Based on this, the supreme judges concluded that any objective obstacles for transferring the tax agent of the specified tax in accordance with the procedure provided for by the para. 1 p. 6 tbsp. 226 of the Tax Code of the Russian Federation, there is no (said decree of the Presidium of the Court of the Russian Federation N 11709/11).

With temporary disability, the employer pays an employee of the manual (part 1 of Art. 183 of the Labor Code of the Russian Federation). The procedure for calculating the amount of benefits for temporary disability and the conditions for their payment are established Federal law from 29.12.2006 N 255-FZ "On mandatory social insurance In case of temporary disability and due to motherhood. "

Thus, the employer is obliged to charge a temporary disability allowance within 10 calendar days from the day of the employee's appeal for obtaining it with necessary documents. Payment of benefits is carried out in the closest day after the assignment of the day established for issuing wages (Part 1 of Article 15 of the Law N 255-FZ).

Temporary disability benefits, as you know, are subject to nDFL Cover (paragraph 1 of Art. 217 of the Tax Code of the Russian Federation). Temporary disability benefits do not relate to wages, since during this period an employee of labor duties does not fulfill. Consequently, such payment is not considered an income for the performance of labor duties. Therefore, the date of the actual receipt of income in the form of payment benefits for temporary disability is determined in accordance with PP. 1 p. 1 Art. 223 of the Tax Code of the Russian Federation as the day of payment of these income, including transferring income to the taxpayer accounts in banks (letters of the Ministry of Finance of Russia of 10.10.2007 No. 03-04-06-01 / 349, the Federal Tax Service of Russia dated April 13, 2007 No. 04-1-05 / 294). Consequently, employers are obliged to list the amounts of the taxable tax with temporary disability on the deadlines specified in paragraph 6 of Art. 226 Tax Code.

Upon termination of the employment contract, the payment of all amounts due to the employee from the employer is made on his dismissal day. If the employee on the day of dismissal did not work, then the corresponding amounts should be paid no later than the next day after the declaration of the feasible claim for the calculation (Part 1 of Article 140 of the Labor Code of the Russian Federation).

When granting a vacation worker, with the subsequent dismissal of the day of dismissal, the last day of vacation is considered (Part 2 of Art. 127 of the Labor Code of the Russian Federation). However, all calculations with the employee are manufactured before the care of an employee on vacation, since by its expiration, the parties will not be associated with obligations (the letter of Rostrud dated December 24, 2007 No. 5277-6-1).

In the event of a termination of labor relations before the calendar month of the date of the actual receipt by an employee of income in the form of remuneration is considered the last day of work, for which he was accrued income (paragraph 2 of paragraph 2 of Art. 223 of the Tax Code of the Russian Federation). The indicated rule concerns income in the form of previously issued salary advances (the letter of the Ministry of Finance of Russia of September 24, 2009 No. 03-03-06 / 1/610).

Based on this, employers are obliged to list the amounts of customized NDFL from the latest payments of the employee within the deadlines in accordance with paragraph 6 of Art. 226 Tax Code.

If the taxpayer is impossible to keep the tax agent in the taxpayer, the tax agent is obliged within one month from the date of the tax period in which the relevant circumstances arose, in writing to inform the taxpayer and tax author At the place of its accounting on the inability to keep the tax and the amount of the tax (paragraph 5 of Art. 226 of the Tax Code of the Russian Federation). For this, they are by force of paragraph 2 of the order of the Federal Tax Service of Russia of 11/17/2010 N MMB-7-3 / 611 used form 2-NDFL "Income certificate individual For 20_ year "(Appendix N 1 to the ordered order of the Federal Tax Service of Russia N MMB-7-3 / 611).

October 2013

? This question constantly arises in the work of accounting. Indeed, in this area, controversial situations occur periodically. The article will deal with the temporary framework in which the tax payer must meet, and the responsibility he carries in the event of a delay of payments.

What are the principles of accrual and hold ndfl?

Salary is considered income and is accrued monthly. The moment of receiving income in the form of remuneration is considered the last day of the month in which such income was accrued. So determined in paragraph 2 of Art. 223 Tax Code. In accordance with this NDFL standard, it is necessary to count and hold from the salary of employees, too once a month, on the last day of his day. Confirmation is contained in the letters of the Ministry of Finance of the Russian Federation of 04/18/2013 No. 03-04-06 / 13294 and from 07/03/2013 No. 03-04-05 / 25494.

However, if dismissal is made and appropriate payments are made, this provision is not valid. Wages in such circumstances are calculated and paid on that day when the employee in last time worked at the enterprise.

Legislation in paragraph 6 of Art. The 226 Tax Code of the Russian Federation binds the timing of the payment of income tax with the timing of wages. However, there are some subtleties of this process that should be considered. The fact is that according to Art. 136 TK RF Salary should be issued at least twice a month. Usually enterprises take payout payments with a difference of 15 days; More often, it is possible (for example, weekly), less often - it is impossible.

In reality, not to violate the Labor Code and take into account calendar specifics, the organization or IP must fulfill the following conditions:

issue an advance in the current month;

With advance payments, income tax is not calculated and is not charged, since such funds do not have actual binding to the work of the employee. Federal Tax Service in the letter dated 05/26/2014 No. BS-4-11 / [Email Protected] Details justifies this thesis.

The legislation of the Russian Federation does not establish the rules and the procedure for calculating the advance payment to the salary. The company from its capabilities itself establishes its size and, if necessary, in general can issue the entire salary on the day of the advance. But this option is not too common due to the fact that the employee needs to be easily quitting for a month, without worrying the salary already paid to him.

Based on this, best option There will be the next one. The company issues an advance, calculated proportionally spent employee time, pre-deduge NDFL. Thus, the amount of tax is reserved in case the employee suddenly quit in the 2nd half of the month.

As for vacations, at first glance, it may be the impression that the funds paid within this framework are not subject to wages.

However, there is a separate decree of the Presidium of the CAP of the Russian Federation of 07.02.2012 No. 11709/11, in which thesis is formulated: vacation funds are the payment of labor, since there is a direct connection of such money with the execution of official functions.

Thus, it can be noted that income tax must be paid with all payments related to pay for labor.

Income Tax with wages in 2015-2016

Until 2016, the lifting deadlines to the NDFL budget were to meet the following conditions:

The tax paid on the day of the actual issuance of salary in the circumstances when:

funds were removed from the account of the enterprise in order to issue them through the cashier;

means translated on bank cards workers intended for wages;

the funds were translated into accounts of third parties at the request of employees of the enterprise.

The tax was paid no later than that day, which followed the day of revenue to employees, in circumstances, when:

the funds were issued from the amount of cash revenue received by the company;

the salary was issued by any property, goods or products manufactured by the company.

The following note should be made to paragraph 2. It could happen and so that the day, the next day of paying to employees, fell on a day off or a holiday. Answer to the question when to list the NDFL with salary in these circumstances, such: the tax was necessary to pay on the very first working day after a festive or weekend.

Example:

Enterprise LLC "Sigma" accrued wages on April 30, 2015 and on the same day issued its products own production. Question: How long in 2015 was considered extreme to pay personal income tax from such income?

Answer: The Government of the Russian Federation has established that in May 2015, the weekend continued from 1 to 4 May inclusive. Because for a salary day (April 30), 4 festive was followed at once, then the first working day is May 5. It was in him that it was necessary to meet not to disrupt the date of income tax.

Separately, it should be noted that the tax service was unambiguously welcomed and not welcomed now the fact of listing NDFLs earlier than the deadlines. Until 2014, tax agents were recommended to adhere to the procedure set out in the letter of the Federal Tax Service of Russia from 10/19/2011 No. EF-3-3 / [Email Protected]where this practice has been banned and such amounts were considered arrears. Tax Service reasoned like this: the tax retention should be made at the time of issuing money, since the company only helps to make it an employee. If the company paid this money before the deadline, then such funds did not read at all the tax authorities at the expense of the NDFL paid, and therefore the inspectors considered them as arreed.

However, later officials changed their opinions somewhat, despite the immutability of the NC RF. Then FTS, using the conclusions of the Russian Federation (Decision of the Presidium of the Wheel of the Russian Federation of July 23, 2013 No. 784/13), released a letter from 09/29/2014 No. BS-4-11 / 19716. It contained a warning tax inspections - Exclude the practice of punishment for the premature tax payment.

The same time frames for the payment of NDFL should have followed not only when issuing a monthly salary, but in relation to vacation and payments associated with the dismissal of employees.

When should NDFL pay from 2016?

From January 1, 2016, new changes came into force concerning the timing of income tax. The adjustments are made by law of 02.05.2015 No. 113-FZ, which changed the norms of the two articles of the Tax Code of the Russian Federation - under the numbers 223 and 226. The principles of the calculation of the income tax did not change.

The lawmakers have changed the temporary framework in which the taxpayer must fit into order not to violate the transfer regulations to the NDFL budget. Now for all payments due to agreements between the employer and the employee, one time Enumeration of income tax. Any employer who has a duty to hold and pay personal income tax, now has to contribute this tax in the budget no later than the day that goes after the real issuance of earned money.

The principles on which the tax payment is made in connection with the weekends and holidays have not changed.

For payments on sick leave and vacation, separate frameworks are provided. Ndfl on them should be paid no later than on the last day of the month, when these payments will be implemented.

Example:

Enterprise LLC "Sigma" charges on May 5, 2016 wages for April. On the same day, a partial transfer of money on salary cards Employees, and partly money is issued in a bank on a check and at the cashier in cash (all on May 5). Question:when to list the NDFL with salary employeesis this company?

Answer: NDFL can be made both 5 and on May 6. Disturbance will occur if the tax is made on May 7 and later.

How to place a payment order by listing the NDFL into the budget?

When filling out the billing bills into the NDFL budget in the field 101, denoting the "taxpayer status", the value of 02, denoting the status of the tax agent, should be made.

Another nuance - a field of 110 instructions when transferring an income tax currently to be left blank in accordance with the order of the Ministry of Finance of the Russian Federation of October 30, 2014 No. 126n.