NDFL per year What are the changes in Glavbukh. NDFL. Tax payments tax agents. Basic Ndfl Payment Rules

In 2015, there were quite a few amendments to NDFL in the head of NDFL.

Income tax in 2016: What changes occurred? Let's start with changes in the calculation and transfer of tax.

The main term for the transfer of personal income tax to the budget since 2016 is the day following the day of revenue to the employee. Exception is done for and. The tax calculated and kept from such income must be listed no later than the last day of the month, in which the allowance or holidays were paid (paragraph 6 of Art. 226 of the Tax Code of the Russian Federation

Changes in reporting

New on NDFL in 2016: certificates in the form of 2 nddfl, which must be issued on individuals, from whose income it was impossible to keep the tax last year, to submit tax authorities And to send themselves to the physically needs no later than March 1 of the year following the reporting (paragraph 5 of Art. 226 of the Tax Code of the Russian Federation as amended, the act. from 01/01/2016). Thus, the term is increased for a month.

By the way, the calculation of the calculation of 6-NDFL, the reference 2-NDFL with unreliable information is now punishaned with a fine of 500 rubles. For each document, which contains inaccurate information (clause 1 of Article 126.1 of the Tax Code of the Russian Federation as amended, of action. from 01/01/2016).

Changes in deductions

In terms of the provision of deductions on personal income tax amendments to the NC, a lot was also made.

Changes in bets

On this issue from January 1, 2016, nothing changes. NFFL rates for residents, and for non-residents, and for certain types of income will remain the same as they were.

Each quarter (submission time is not later April 30, July 31 and October 31, the settlement for the year must be submitted no later than April 1 next year);

A new type of responsibility was established for providing the tax agent of documents that contain dubious information, in the amount of 500 rubles for each provided document with such information (Article 1261 of the Tax Code of the Russian Federation);

The possibility is added for the presentation of the calculation not in time, blocking the possibility of conducting operations on the tax agent's current account;

Fineds have been introduced for tax agents for failure to calculate the calculation of 1000 rubles in the amount of 1000 rubles. (paragraph 1.2 of Article 126 of the Tax Code of the Russian Federation).

FZ dated 29.11.2014 No. 382-FZ (applied in relation to real estate objects, which were acquired in ownership later than 1/2016).

Since 2016, the privilege of property in the property of the taxpayer was changed, after which the income from its sale will not be taxed. Until 2016, this period was 3 years, now the taxpayer is not obliged to pay the tax on the sale of real estate, which was in its property over 5 years.

With that, this rule does not concern those objects that were obtained in the order of privatization, inheritance and donation from close relatives, in addition, under a contract of life content with dependency.

In addition, since 2016, new rules for determining the size of the taxable income tax on the sale of real estate are introduced at a price that is much smaller than the market.

When the income of the taxpayer from the sale of the real estate facility turned out to be less cadastral value This object as of 1.01 years, which produced state. Registration of the transfer of ownership, multiplied by a lower ratio of 0.7, for tax purposes, the taxpayer income from the sale of the specified object is taken equal to the cadastral value of this object multiplied by a downward coefficient of 0.7.

FZ dated 04/06/2015 No. 85-FZ.

Since 2016, saline since 2016 can receive social. Detections for treatment and training at your employer. For which the employee must provide a written application, confirmation of the right to receive social deductionswhich is issued to the tax authority.

Federal Law of 11/23/2015 No. 317-FZ.

From January 1, 2016 to 12 thousand rubles. A standard tax deduction on personal income tax on a disabled child has been increased.

Tax deduction of 12 thousand rubles. Parents may arrange, spouse (spouse) parents and adoptive parents in relation to:

Disabled child under 18 years old;

Another student of the full-time learning, graduate student, the ordinator, interns, a student under 24 years old, if he is a disabled I or group II.

Guardians, trustees, adoptive parents and their spouses, on providing such children, can get a deduction of 6,000 rubles.

Also changed the amount of income, by achieving (increasing the result from the beginning of the year) of which standard tax deductions It is impossible to arrange - from 280,000 to 350,000 rubles.

Federal Law of 23.11.2015 No. 320-FZ.

From January 2016, income tax income is not taxed judicial expenditureswhich were reimbursed by the taxpayer, based on the court decision;

In addition, Article were clarified. 214.2 and 214.2.1 of the Tax Code of the Russian Federation, which provide for the provision of a single approach to the tax NDFL of the income of individuals derived from placement money In deposits in banks located within Russian Federation, as well as in credit consumer cooperatives and agricultural credit consumer cooperatives.

Changes in 2 NFDL since 2016 - Help header 2-NDFL.

In the new help in form 2-NDFL now there is a "Corrective number" field. In this field, you must specify the corresponding numbers:

• 00 - if the certificate is drawn up in the first instance;
• 01, 02, etc. - the corresponding number of corrective reference is set;
• 99 - When annuling Help 2-NDFL.

Changes in 2-Nfdl since 2016 - Section 2 "Data on the physical person - an income recipient".

In the new certificate in the form of 2-NDFL, there is now the field "Inn in the Citizenship", in which the taxpayer should make information about the Inn foreigners. In addition to old status:

• 1 - residents;
• 2 - non-residents;
• 3 - highly qualified specialists.

Also, in the form of the 2ndFL since 2016 included adds. Taxpayer status codes:

• 4 - for employees who are participants state program voluntary resettlement of compatriots living abroad;
• 5 - for foreigners who have refugee status or received temporary refugees in Russia;
• 6 - for foreigners working on the basis of a patent.

In addition, regarding foreigners' employees in the field "Address of the Place of Residence in the Russian Federation" it is necessary to indicate the address in which a foreigner employee is registered in Russia at the residence or by the location.

Changes in 2-NFDL since 2016 - Section 4 "Standard, Social, Investment and Property Tax Delections".

In a new reference in the form of 2-NDFL in Section 4, such changes:

• in addition to property and social deductions, in Section 4, information about investment deductions is made;
• there is a field for details notice to receive social deductions.

Changes in 2-Nfl since 2016 - section 5 "total amounts of income and tax".

In section 5 of the new reference in the form of 2-NDFL now there is a field for making information about fixed advance payments. Also added a field for notifications requisites, which confirms the right to reduce the tax on the amount of fixed payments.

Changes in 2-Nfdl since 2016 - directory codes of documents and regions.

Directory "Document Codes" (Appendix 1 to the Order). Changed code for certificate of provision of temporary asylum. Since 2016, it is necessary to specify code 19, instead of code 18.

Directory "Region codes" (Appendix 2 to the order). Added codes for the Crimea and Sevastopol: 91 and 92, respectively.

Now new form Help 2-NDFL, if the tax agent charged and paid the physician throughout tax period Revenues that are subject to tax on various rates, then sections 3, 4 and 5 references must be filling out for each of the tax rates. That is, all employee income, regardless of the type of income, must be made in one Help 2ndfl. In this case, partitions 3, 4 and 5 must be filled at different rates separately.

Note: Surname and name foreign citizens You can make using the English alphabet letters.

In the field for adding an address of a foreign citizen, it is necessary to indicate the full address on which it is registered in the Russian Federation at the place of residence or registration.

From January 1, 2016 (paragraph 6 of Article 226 Tax Code Of the Russian Federation), NDFL, which has been retained from hospital and vacation allowances will need to be transferred to the budget no later than the day of the month in which they are paid.

Note: In the accrued tax of a penny, you need to round up to the biggest.

In extrabudgetary funds: Main changes in 2015 and 2016, forecasts and prospects. Explaining officials on controversial issues. "

Lecturer - Tarasova Tatyana Viktorovna, a certified auditor, an expert consultant, the author of seminars and publications in the media, talks about topical issues related to changes in the calculation and payment of personal income tax and insurance premiums, since 2016, and also touched on interesting explanations of the controlling authorities.

1. CHANGES FOR NFFL

2. Changes in insurance premiums

Summary of the seminar

1. CHANGES FOR NFFL

Since 2016, a number of significant changes have been made to chapter 23 "NDFL" of the Tax Code of the Russian Federation, which have affected the procedure for transferring the tax, the procedure for reporting, the correctness of NFFL calculation.

Changed the period of payment by the employer NDFL to the budget

The lecturer reminded that now in 2015 it is obliged to list the NDFL at the time of the payment of income, for example, paying holidays - on the same day they must list the personal income tax, dividends were paid - listed NDFLs. The exception is an advance. With an advance NDFL is not held.

The Tax Code of the Russian Federation does not provide for the listing of personal income tax from the employer's funds, since the organization is not a taxpayer, but only performs the functions of a tax agent on calculation, deduction from income individual (employee) of the tax and its transfer to the budget.

The lecturer paid attention to letter of the Ministry of Finance of Russia of July 22, 2015 No. 03-04-06 / 42063where clarified that when paying wages Over the previous month, it is necessary to hold the tax calculated over the previous month and, depending on the method of settlements with employees, transfer it to the budget either on the day of receiving cash in cash, either on the day of actual transfer of income from the tax agent account at the bank to employee accounts. Listing NDFL Tax Agent B. advance orderThat is, before the date of the actual receipt of the income taxpayer is not allowed.

The amount listed amount is not a tax, but is considered unnecessar than the amount that can be returned on the basis of a written statement. And the tax itself this case It must be listed again on the day of salary payments.

Reverse situation. Now in 2015, if the tax agent, at least a day after the payment of income, will delay the list of personal incomephoda to the budget, then it will be charged with penalties for the late transfer of tax and a fine under Article 123 of the Tax Code of the Russian Federation - 20% of the tax amount not listed on time. The penalty in the specified amount is charged even in case of delay on 1 day.

Changes made in Art. 226 of the Tax Code of the Russian Federation by Federal Law of 02.05.2015. No. 113-FZ, changed the amount of NDFL NDFL to the tax agent.

Since 2016, tax agents are obliged to list the incomes of NDFLs no later than the day following the day of income payments. Not day per day.

In addition, if the employees are paid vacation and / or sick leave within a month, then the tax agent is obliged to transfer personal income tax agent no later than the last day of the month, in which these payments were produced.

Thus, at the average organization during the month there will be two rates of NDFL:

the day next salary payment;

last day of the month of vacation and sick leave (in interdestructible payment).

Report this impossibility to keep NDFL no later than March 1

There are cases when impossible to keep NDFL from the taxpayer (for example, gifts not to employees value of more than 4,000 rubles). In this situation since 2016 it is necessary to inform tax service It is impossible to keep NDFL no later than March 1, following the year of payments. In 2015, this period was 1 month after the end of the tax period (year) of payments.

To counted on NDFL to the employer will have quarterly in form 6-NDFL

Since 2016, tax agents are required during the month following the first quarter (no later than April 30), half a year (no later than July 31) and nine months later, to submit to the inspection calculation of the calculated and retained amount of NFFL (clause 2 of Art. 230 T.25 in new edition). Calculation for the year is submitted no later than April 1 next year, along with 2-NDFL.

Nobody canceled 2-NDFL shape. She also surrendered at the end of the year.

To begin to report on 6-NDFLs, it is necessary for income accrued from the 1st quarter of 2016, that is, for 2015 only 2 ndfl is rented.

The flow rate is related to the fact that earlier the tax authority could not track the timeliness of the transfer of tax for a year tax agents And if necessary, accrual penalties and a penalty for late tax payment. When surrendering in the year, 2-NDFLs charge sanctions for the delay in payment is also impossible. That is, in fact, to check the timeliness of the tax payment during the year it was possible only with documentary tax audit. However, this check does not cover such a volume of taxpayers as desk.

The 6-NDFL reflects generalized information on all individuals: the sums of accrued income paid to them provided to them deductions, calculated and retained tax amounts, as well as other data that is needed to determine the amount of NFFL.

Section 1 seems separately by the number of rates (30%, 35%, 13%). That is, how much is nDFL ratesSo much you need to fill out and sections 1.

On line 020 of section 1 indicates the amount of accrued income the incremental result from the beginning of the year.Line 025 separately indicate accrued dividends.

On line 030 of section 1 - the sum of all tax deductions (standard, social, etc.).

On line 040 of section 1 - Amount of calculated NDFL (income minus Tax deductions * 13%).

On line 045 of section 1 - the amount of calculated tax on income in the form of dividends.

On line 050 of section 1 - the amount of fixed advance payment, which is paid by the employees of foreigners by patent.

Section 2 indicates the dates and sums of the actually received income and withheld NFFL for each type of income.

For example, a month several payments (selling, dismissal, hospital,). Advance in January 25, and the payment of NDFL when paying salary, respectively:

Row of 100 "Date of actual income" section 2 - 31.01.2015. (last day of the month);

Row 110 "Tax deduction date" section 2 - 31.01.2015. (last day of the month);

Row 120 "Tax transfer period" section 2 - 11.02.2015g. (The next day for payroll).

For example, a premium is paid:

Row of 100 "Date of actual income generation" section 2 - the day of the premium payment;

Row 110 "Date of tax retention" of section 2 - Day of the premium payment;

Row 120 "Tax transfer period" Section 2 - the next day, after the premium payment.

For example, when paying holidays in January:

Row of 100 "Date of actual income" section 2 - Day of vacation pay day;

Row 110 "Date of tax deduction" of section 2 - day of vacation payments;

Row 120 "Tax transfer deadline" Section 2 -31.01.2015. (Last day of the month).

The calculation is represented by B. electronic form. However, if the number of physicals that received income from the tax agent for the year, up to 25 people, then it can submit this document on paper (paragraph 7, paragraph 2 of Art. 230 Tax Code of the Russian Federation).

Reported by NDFL for workers of a separate division is needed at the place of its location. This rule is used by Russian legal rusts having separate divisions, when applying for personal income tax and income information (paragraph 4 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation).

Since 2016, but at the income of 2015, updated the Help 2-NDFL

it Order of the Federal Tax Service of Russia of 30.10.2015 n MMB-7-11 / [Email Protected] "On approval of the form of information about the income of an individual, the order of filling and the format of its presentation in electronic form". Changes are not big. In the help, in particular, a field appeared to specify the adjustment number (primary - 00, adjusting 01, 02, etc., annuling - 99). With regard to foreign workers, it will be necessary to fill out information about the Civil Citizenship.

In the section on tax deductions, information about investment deductions is also reflected, and in relation to social deductions, a field has appeared to indicate the details of the notification of the tax authority on the taxpayer's right to this deduction (for cases of social deduction from the employer).

Also added the field to indicate the amounts of fixed advance payments paid by foreign employees.

Social tax deduction can be obtained without waiting for the end of the year

The lecturer touched the topic of social tax deductions. Since 2016, taxpayers have the right to seek a social tax deduction without waiting for the end of the tax period (changes in Art. 219 of the Tax Code of the Russian Federation are made by the Federal Law of 04/06/2015 No. 85-FZ). The application must be submitted to the tax authority, which will issue a notice to the right to apply a social deduction that must be submitted to the Tax Agent (Employer). The tax agent represents deduction, starting from the month of employee appeal.

The child will be deducted until the employee's income exceeds 350 thousand rubles.

From January 1, 2016, when the income of the employee, calculated by a growing outcome since the beginning of the year and the taxable NDFL at a rate of 13% exceed 350 thousand rubles, the employer will stop providing a standard deduction for a child.

Accordingly, to apply the standard deduction of an employee accepted during the year, the employer needs to request a 2-NDF help from it. If the income has already exceeded 350 thousand, then the deduction does not seem accordingly. If not exceeded, the deduction will be provided with accounting for accrued income since the beginning of the year, incl. and the previous employer.

Moreover, razmer deduction to a disabled child will increase.Now by virtue of PP. 4 p. 1 Art. 218 Tax Code of the Russian Federation deduction equal to 3 thousand rubles. And from January 1, 2016, the parent, adoptive parent, wife or husband of the parent will be able to get 12 thousand rubles, and the adoptive parent, guardian, trustee, wife or husband of the adoptive parent - 6 thousand rubles.

Disposal for a child, a disabled person is summed up and is considered as follows:

Child disabled first or second \u003d 12000 rub. +1400 rub.

Do I need to demand from the employee every year an application for a standard deduction?

The lecturer explained:

There is no need. The application is written once (Letter of the Ministry of Finance of the Russian Federation of 08.08.2011 No. 03-04-05 / 1-551).The deduction is provided until the conditions gives the right to use it. For example, before reaching the child of 18 years.

To the question of the participant of the seminar:

And if the child before reaching 18 years old married / married the deduction to the parent still appears?

The lecturer explained:

Yes, the parent of such a child is deduction. Since in the Tax Code of the Russian Federation, restriction for deduction is age.

The tax deduction is carried out for each child under the age of 18, as well as for each student full-time education, graduate student, the resident, intern, student, cadet under the age of 24.

Even if the child, for example, is 23 years old and he is a student with a full-time learning form, but he has already married / married and has his children, his parent has a standard deduction. To confirm the full-time learning, a certificate from the university is presented.

The employer is not entitled to demand additional documents from the employee confirming the marital status of his adult child.

To the question of the participant of the seminar:

And if the employee has three children, but the older are already adults, graduated from the university and work, on the third child 15 years old will deduct 1400 or 3000 rubles.?

The lecturer explained:

On the third child will determine 3000 rubles, regardless of how old older children.

To the question of the participant of the seminar:

If during the year there is no income taxable at a rate of 13%. For example, an employee wrote a statement and took 2 months of vacation at his own expense. How to provide a standard deduction?

The lecturer explained:

Base for standard deduction It is considered a growing outcome since the beginning of the year.

If, in some months of the tax period, the taxpayer did not have an income taxable at a rate of 13%, standard tax deductions are provided in subsequent months, in which such income was obtained, for each month of the tax period, including those months in which there were no income payments.

To the question of the participant of the seminar:

If the employee worked the whole year, and in December brought a statement on the provision of a standard deduction for a child, starting from January 1, is the employer obliged to give him all these deductions in December?

The lecturer explained:

Yes, the employee has the right to do this and the tax agent must provide deductions.

The lecturer separately focused on the taxation of non-residents

According to Art. 217 NK RF tax residents The physicals are recognized, actually in the Russian Federation at least 183 calendar days Within 12 months in a row. The period of finding an individual in the Russian Federation is not interrupted for periods of its departure beyond the territory of the Russian Federation for short-term (less than six months) treatment or training, as well as for the execution of labor or other duties related to the performance of works (services) at the seabed fields of hydrocarbon raw materials.

For example, an employee came to get a job, from the workbook, the employer sees that the worker a year before acceptance did not work anywhere. Or they took a student and started it labor book. What bid should be applied to its income?

Ministry of Finance of Russia B. Letter from 12.08.2013 No. 03-04-06 / 32676 It clarifies that the responsibility for the correctness of determining the tax status of the individual - the recipient of income, calculating and paying tax in accordance with its tax status lies with the organization - the tax agent. Therefore, if there is reason to believe that a citizen of Russia may not be a tax resident, the Tax Agent has the right to request from him the relevant documents or copies of them. If the physically does not submit the requested documents, the tax agent has the right to apply to the income employee paid tax bid. and the procedure for calculating the tax base provided for non-tax residents (rates of 30%).

To the question of the participant of the seminar:

For example, we know that our new worker He lived for a long time in Belarus, respectively, in the passport of stamps there is no one about crossing the border. What to confirm its tax status?

The lecturer explained:

The taxpayer NDFL is an employee, an employer organization only a tax agent. To confirm the rate of 13%, ask from your employee a statement about its tax status. This will be enough for you to consider it by the resident and hold the tax at a rate of 13%. If he deceives you, he will be responsible for calculating the tax at the wrong rate.

The lecturer paid attention to calculus NDFL For the income of foreigners who have become tax residents during the tax period (year).

For example, in October 2014, a foreigner was accepted in a visa in the Russian Federation and working on the basis of work permit. October, November, December tax is held at a rate of 30%. Subsequently, when changing status, the tax of 2014 is not recalculated. January, February, March - 30%. In April 2015, the employee became a tax resident and its income this month is subject to 13% at the rate. However, the tax, held, starting from January to March at a rate of 30%, is not recalculated in April, because next month (May), the employee can quit and leave. Recalculate NDFL PA reduced rate Since the beginning of the year, the employer followed in July, when the employee was guaranteed to stay in the territory of the Russian Federation in the tax period more than 183 days. Tax returns due to the income of this individual. If, by the end of the year, the income of the individual was not enough for testing overly held earlier tax at a rate of 30%, the employee returns overpaid NDFL independently, by filing a tax return.

Visa-free foreigners work on the basis of a patent (227.1 of the Tax Code of the Russian Federation). For this patent they pay fixed advance payment NDFL. From 2016 in Moscow, a fixed advance payment will be 4,200 rubles. per month, taking into account the deflator coefficient and regional coefficient. Tax agent reduces calculated from income ndfl on a fixed advance payment, with the availability of appropriate documents in the established Art. 227.1 of the Tax Code of the Russian Federation. NDFL from incomes of visa-free foreigners is held at a rate of 13% regardless of whether employees are tax residents or not. At the end of the tax period, visaless foreigners working on the patent are obliged to submit a declaration in the form of 3-NDFL after the next year.

The income of foreigners from EAEU (Kyrgyzstan, Belarus, Armenia, Kyrgyzstan) is subject to 13% due to their tax status. Also at a rate of 13% from the first ruble, the income of highly qualified specialists of foreigners, as well as refugees or those who received temporary asylum in Russia are subject to.

2. Changes in insurance premiums

Insurance contributions are calculated and paid on the basis of the Federal Law of July 24, 2009 No. 212-FZ "On Insurance Contributions to Pension Fund RF, FSS RF, FFOMS.

Lecturer noticed that since 2016 limit value To accrual insurance premiums in FSS, amounts to each employee who does not exceed 718,000 rubles, and in the FIU for each employee - the amount not exceeding 796,000 rubles. (Resolution of the Government of the Russian Federation of November 26, 2015 N 1265).

In the FFOMS restrictions for accrual of contributions are not provided.

The lecturer reminded that from January 1, 2015, with payments and other remuneration in favor of foreign citizens and stateless persons, temporarily staying in the Russian Federation (with the exception of highly qualified specialists), contributions to the FSS should be paid. The fare of insurance premiums in the FSS with their remuneration is set in the amount of 1.8%, that is, 2.9% reduced compared to the main tariff. At the same time, the right to receive temporary disability benefits said if the employers paid the appropriate contributions for a period of at least 6 months preceding the month in which the insured event occurred. On the benefits associated with the birth of children, these foreigners have no rights.

Foreigners from the EAEU are insured, as well as Russians, contributions from their remuneration contributions to the FSS in the main tariff - 2.9%, as well as in the FFOMS - 5.1% (letter of the Ministry of Mint of Russia dated 13.03.2015 N 17-3 / OOG 268). Payments and other remuneration made in favor of temporarily staying in Russia of citizens of the Republic of Belarus, Kazakhstan, Armenia and Kyrgyzstan are also subject to insurance premiums to the Pension Fund of the Russian Federation in the general legislation of the Russian Federation.

To the question of the participant of the seminar:

For a long time, foreign workers from Armenia (Country of the EAEU) work for a long time. How to count since 2015 middle earnings So employees when accrualing hospital?

The lecturer explained:

Middle earnings of the employee are calculated by dividing by 730 amounts of payments obtained by him in two calendar years preceding the time of temporary disability to which are accrued insurance contributions in the FSS of the Russian Federation. If in this two-year period, the employee did not have earnings, or its average earnings, calculated during this period, in the calculation for the full calendar month below minimum size wages (minimum wage) established by federal law on the day of the offensive insurance caseThe average earnings for calculating the benefit is taken equal to this Mroth (part 1.1 of article 14 of the Law N 255-FZ). That is, instead of payments received by the employee during the two-year period, the value of 24 minimum wages is involved in the calculation of the benefit.

Monthly Mrots from January 1, 2016 - 6204 rubles ( the federal law dated December 14, 2015 № 376-ФЗ).

Since 2015, changes have been made from Art. 9 of Law No. 212-FZ for non-taxable payments When dismissal. Insurance contributions are subject to only the following payments when dismissal:

Compensation for unused vacation;

The amounts of payments in the form of a day off and mid-monthly earnings for the period of employment in a part in excess of the total three-time average monthly earnings (or six-time average monthly earnings for workers dismissed from organizations located in areas Far North and equivalent localities);

Compensation to the head, Deputy Head and Chief Organization's Chief Accountant in a section exceeding the three-time average monthly earnings.

Russia's Ministry of Communist Party and FSS clarify that all types of compensation for dismissal (weekends, compensation, average monthly earnings for the period of employment), regardless of the foundation on which it is produced, not subject to insurance premiums in the amount not exceeding three-time middle monthly earnings (For organizations located in the districts of the Far North and equal to them areas, - six-time) (letter of the Ministry of Labor of Russia dated September 24, 2014 N 17-3 / V-449, paragraph 1 of the Annex to the FSS letter of the Russian Federation of 14.04.2015 N 02- 09-11 / 06-5250). From the explanations of the Ministry of Labor of Russia it follows that the said applies to compensation, which are paid when terminating the employment contract by agreement of the parties (letters of 05.08.2015 N 17-4 / B-404, from 29.04.2015 N 17-4 / B-226) .

On December 15, 2015, the State Duma of the Russian Federation in the third reading took changes to the Federal Law of April 1, 1996 No. 27-FZ "On Individual (Personalized) accounting in the system of compulsory pension insurance" (Bill No. 911767-6). Amendments are provided monthly reporting to the pension fund. During the term no later than the 10th day of the month following the reporting month, the employer (insurer) will be submitted to each operating person in his insured person (including the following information:

Insurance number of the individual personal account;

For failure to submit the insured within the established period of the indicated information, or the submission of it incomplete and (or) unreliable information, and financial sanctions are applied in the amount of 500 rubles for each insured person.

Prepared auditors of the company "Provision Audit" According to the results of the round table.

We are always happy to help you! Contact professionals!

The coming period will not make any adjustments to the percentage of deductions to the budget from the income of citizens and in order to calculate and provide deductions. The new NDFL in 2016 is associated with the peculiarities of its calculus, paying state bodies and filling out the reporting forms. Authorized accounting staff needs to be aware of the upcoming changes and take them into account in their work.

As before, to maintain income tax from the labor income of citizens is obliged to their employers - legal entities of various organizational and legal forms. They must pay amounts to the budget, follow the correctness of their calculus and provide in government agencies established reporting forms.

Individual entrepreneurs are also payers income taxIf the tax form installed for them implies its accrual. The procedure for filling the declaration and terms of its provision to the tax authorities in 2016 stay unchanged.

If the tax agent (company or IP) did not produce hold Ndfl From an individual, it should calculate its amount to pay independently. A similar obligation arises from citizens if they received income from the implementation of movable or real estate. These receipts are reflected in the 3-NDFL Declaration, which is provided to the tax specified by law.

The list of changes in NDFL since 2016 associated with reporting

In January 2016, Law No. 113-FZ enters into force, dated 02.05.2015, it changes the procedure for administering income tax. Many of his articles are associated with adjustments to the procedure for compiling reporting forms.

According to the text of the law, legal entities are obliged to submit to state bodies information about the amount of budget payments and customized from employees of the amounts every quarter. Data should be provided no later than the last day of the month after the reporting period. IN accounting forms It is reflected in the size of the accrued and paid tax and deductions on it. "Dedine" delivery annual reporting Not changed: April 1 of each year. It is planned that the tax authorities will approve new requirements for it.

Provision tax reporting (and for the year, and for the quarter) will occur strictly in in electronic format. Exception is made only for small legal entitiesThe state of which includes less than 25 employees. The rest of the companies of any form of ownership need to establish data exchange with tax inspectorates on the Internet.

What is the date of the birth date of income?

Tax authorities settled the issue of determining the date of interest of income percentage. If she had previously been considered a day, which accrued funds were actually paid, now it is the last day of each month throughout the term of use of borrowed money.

As for the income received by accountable amounts, the employer is obliged to accrual the NDFL on it on the last day of that month when an employee was filed an advance report.

The timing of listed NDFL

Employers are required to list the NDFL:

• when paying employees of wages - no later than the next day after making a payment;
• for other transfers (benefits, vacation, sick leave) - no later than the end of the current month.

Social NDFL deductions in 2016: What changes have prepared the legislator?

In 2016, the procedure for obtaining deductions on personal income tax on therapeutic activities and training of an employee or his children will change. The employee forms a full package of documents and submits it for approval in the tax service. After receiving it, he goes to the employer who is obliged to recalculate. The declaration is not required.

The legislator has changed the procedure for deductions from transactions with real estate. Since 2016, the period of finding the property of the property must have at least five years.

Mandatory NDFL reporting in 2016: What changes will affect the responsibility?

In 2016, the responsibility of legal entities is tougher for providing deliberately false information to the tax authorities. The fine for the company is set 500 rubles for each incorrect document. The lack of reports punishable with a fine of 1,000 rubles for each overdue month.

In chapter 23 of the Tax Code of the NDFL, in 2016 changes will be made. The amendments were affected by the procedure for reporting, tax deductions, the timing of the NDFL in 2016, etc. Details of all changes in NDFL in 2016 read in this article

CHANGES IN NFFL IN 2016

Change number 1.. In 2016, in addition to the certificates of 2 NDFL organizations will be a quarterly calculation on personal income tax. It will show what size NDFL is accrued for the period.

Calculation of NDFL In 2016, it will be necessary to submit no later than the last number of the month following the reporting period, that is, not later April 30, July 31 and October 31. And the annual calculation on personal income tax, together with the 2-NDFL certificates over the past year no later than April 1.

Change number 2.. From January 1, 2016, it will be necessary to list the NDFL from the holidays and benefits, it will be strictly later than the last number of the month in which the payment was made. The relevant amendments are made to Article 226 of the Tax Code of the Russian Federation (Federal Law of 02.05.2015 No. 113-FZ).

In 2015. year NDFL From the holidays it was necessary to pay to the budget on the day of their transfer to the employee's bank account either on the day of receiving money in the bank for the payment of holidays from the office of the organization (paragraph 6 of Art. 26 of the Tax Code of the Russian Federation).

From all other income, listened to the NDFL to the budget follows no later than the day. following their payments after day.

Name number 3.Standard tax deductions for children will be provided to employees until then. While their income will not exceed 350,000 rubles. In 2015, the income limit is 280,000 rubles.

Change number 4.. From January 1, 2016, employees who are parents, adopters of disabled children in return to 18 years old (up to 24 years old - if a child is a disabled person of 1.2 groups, a student of full-time learning) is entitled to receive a deduction of 12,000 steering wheel. For guardians, trustees and adoptive parents, such a deduction will be 6,000 rubles.

In 2015, the amount of deduction for children with disabilities was 3000 rubles.

Change number 5.. Since 2016, the employee will be able to receive more social deductions from the employer. So, in 2015, an employee can consult an organization for the following social deductions:

• according to expenses for non-state pension provision (NGOs) voluntary pension insurance (DPS) and voluntary insurance life (DSH), if the contract of DSH is concluded for a period of at least five years (sub. 4, 1 Art. 219 of the Tax Code of the Russian Federation);
• on the payment of additional insurance premiums on accumulative pension (sub. 5, paragraph 1 of Art. 219 of the Tax Code of the Russian Federation).

And since 2016, the list of social deductions will be replenished with deduction for treatment and training.

Change number 6.. Since 2016, there will be more time to pass a 2-NDFL certificate with a "sign 2". That is, references, in which it is reported that it is impossible to keep NDFL among workers. They will need to send to tax inspection In a more extended term - no later than March 1.

Change number 7.Since 2016, more employers will be able to report ndfl on paper. Thus, 2-NDFL references and the calculation of the 6-NDFL company, which paid revenues for the year less than 25 employees will be able to pass on the paper. And if 25 people received remuneration and more, it will be necessary to hand over statements in electronic form.

In 2015, the restriction was 10 people.

Change number 8.. Since 2016, when sending a member from society, he will be able to deduct the inclination in the amount of its share (Federal Law of 08.06.2015 No. 146-ФЗ).

Recall, in 2015, if the founder voluntarily comes out of LLC. At the same time, he does not sell his share of the firm, but simply implements the legal right to leave the company. Reduce tax base According to the personal income tax on the deductions provided for by Articles 118 - 221 of the Tax Code, it cannot.

Change No. 9.. Since 2016, for exemption from NDFL, the minimum life of the property will be not three years old, and five years (Art. 217.1 of the Tax Code of the Russian Federation). However, this rule will be distributed to real estate facilities acquired in property after January 1, 2016 and not used in business activities.

At the same time, exceptions will be valid: the real estate obtained in the framework of the contracts of donation, inheritance, under the contracts of rent or privatization. For such objects, three years will remain.

Change number 10. From 2016 to accrue NDFL with material Profit It will be necessary every month. In 2015, it is necessary to do this at the time of return of the loan or interest.

Change number 12. Since 2016, dates will be clarified when income is considered to be obtained, in order to calculate the NDFL.

Revenue receipt dates in 2016