Conducted from wages of employee wiring. Accounting wiring to hold ndfl from wages. Display of accounting wiring

Income tax individuals - This is a mandatory cash fee that is held from wages all citizens Russian Federation, as well as stateless persons.

Pensioners, children and people with disabilities do not pay tax. The NDFL rate depends on the type of income of the individual and its status (resident or non-resident). The main tax rate is 13%, but there are also specific rates of 9, 15.30 and 35%.

Postings on hold and pay ndfl

Accounting economic operations According to this tax, there is a score 68 "Calculations on taxes and fees" subaccounts 1 "Calculations on the income tax on individuals."

Postings on NDFL:

S. salary NDFL: DT - 70 "Calculations with staff for labor payment" KT- 68-1
The tax on the income of the shares holders (not employees of the enterprise) is calculated from membership in the authorized capital (and for employees - the wiring is identical to the previous one): DT - 75 "Calculations with the founders" subaccount "Calculations for income pay" CT - 68-1
The NDFL is calculated from the amount of cash awards under civil law agreements: DT - 76 "Calculations with different debtors and creditors" CT - 68-1
The tax amounts are transferred to the budget: DT - 68-1 CT - 51 "Calculated Accounts"
Accrued penalties and fines on NFFL: Dt- 99 "Profit and losses" Kt- 68-1
Translated amounts of fines and penalties to the budget: DT - 68-1 Kt -51

Example of accrual NDFL from dividends

Condition:
The founder of the company "Phoenix" Zakharov P.K. Gets 55 % from cash size net profit on the payment of dividends. Net profit for 2015 is 2 000 000 rub.

Calculations:

Calculate the size of dividends, which should get Zakharov PK For this pure profit Companies multiply by percentage of equity in capital:
2 000 000 * 55/100 \u003d 1 100 000 rub.
Hold and translate into the budget the amount of NDFL Zakharov P.K. In the form of dividends. For this purpose, the size of dividends at the NDFL rate in 2015 is:
1 100 000 * 13/100 \u003d 143 000 rub.
Note: From January 2015, the rate of income in the form of dividends in the amount of 9% has ceased to operate in the Russian Federation. Now it is 13% - this is a secreted NDFL rate.
Calculate monetary sum dividends, which should get Zakharov PK After tax retention:
1 100 000 - 143 000 \u003d 957 000 rub.

Wirings to hold ndfl with dividends

By the example above:

Dividends Zakharov PK:
Dt - 84 "Retained profit (uncovered loss)" KT -75  1 100 000 rub.
The tax is calculated from the income in the form of dividends:
DT - 75 kt - 68-1  143 000 rub.
Dividends Zakharov PK:
DT - 75 CT - 50 "Cassa"  957 000 rub.
NDFL translated into the budget:
DT - 68-1 CT - 51 "Calculated Accounts"  143 000 rub.

An example of accrual of personal income tax from the interest received on the loan

Condition:
Physical Face Founder Petrov V.K. issued a loan company "Luch" 500 000 rublesunder 12% per annum.

Calculations:

Calculate interest, which should pay the Lighting Enterprise for the use of Credit Petrov (lender) for the month. For this, the loan amount is multiplied by annual percentage, divided by the number of days a year, and multiply on the number of days in a given month, which takes percent accrual:
500 000 * 0.12 / 365 * 30 \u003d 4931,51 rub.
Calculate the amount of NDFL. For this, the accrued percentage per month is multiply at the NDFL rate for this type of income (interest on the loan):
4931,51 * 13/100 \u003d 641.1 rubles.
Calculate the amount of interest that will be paid when taking into account the deduction of personal income tax. To do this, from accrued interest on loan for a month, by the amount of NDFL:
4931,51 - 641,1 \u003d 4290.41 rubles.

Wirings to hold ndfl with interest on the loan

By the example above:

Enterprise "Luch" received from the individual of the founder of Petrova V.K. credit — 500 000 rubles.:
DT - 51 "Calculated accounts" CT - 66 "Calculations on the principal debt"  500 000 rubles.
Subsequent interest on the loan for the month:
DT - 91 subaccount "Other expenses" CT - 66 subaccount "Calculations by percent"  4931,51 rub.
Painted personal income tax with the amount of interest on the loan:
DT - 66 Subaccounts "Calculations by percentage" CT - 68-1  641.1 rubles.
The interest on the loan is paid when holding PMFL:
DT - 66 subaccount "Calculations by percent" CT - 51  4290,41 rub.
Listed payable amount of personal income PFFL in the budget:
DT - 68-1 CT - 51  641.1 rubles.

Example of calculating NDFL from wages

Unlike other types of income, factors are influenced by the amount of tax on income of individuals with earnings:

salary, benefits, premiums, vacation pay, etc.;
tax deduction;
resident status or non-resident.

The tax deduction is allowed to apply employees who comply with such criteria:

their income is subject to NDFL - 13%;
refer to the categories of disabled (disabled), "Chernobyl residents", veterans, relatives of disabled people and veterans, parents with children under 18 and others;
their revenues increasing the result from the beginning of the year do not exceed 280,000 rubles.

For residents, the NDFL rate is 13%, and for a non-resident - 30%. A non-resident who lives in the country more than 183 days, becomes a resident.

Tax deduction is the amount to which the taxable amount is allowed to reduce or tax base. There are many types of tax deductions, we consider the standard type of tax deduction.

Condition:
Mother of three children under 18, one of which is a disabled, receives wages in the amount 30 000 rubles . She is a citizen of the Russian Federation.

Calculations:

We determine the amount of tax deduction: According to the Tax Code of the Russian Federation, the amount of tax deduction at the first and second child is 1,400 rubles, and on the third child-a disabled person - 3000 rubles. :
1400 +1400 +3000 \u003d 5800 rub.
Calculate the amount of NDFL: From the amount of salary, we take the amount of tax deduction and the difference is multiplied by the tax rate:
(30 000 - 5800) * 13/100 \u003d 3 146 rub.
Calculate the amount of wages that the employee receives at the deduction of NDFL:
30 000 - 3 146 \u003d 26 854 rub.

Postings on accrual and retention Ndfl with salary

By the example above:

There is a wage to a worker:
DT - 44 "Sale expenses" CT - 70 "Calculations with personnel on wage"  30 000 rub.
Delfl with salary:
DT - 70 kt - 68-1  3 146 rub.
Salary issued a worker with a conschange account of the enterprise:
DT - 70 kt - 51  26 854 rub.
The amount of tax is transferred to the budget:
DT - 68-1 CT - 51 - 3 146 rub.

Income tax of individuals is the most significant form. direct tax. It is calculated as a percentage of the amount of a particular type of income using tax deductions that must be confirmed by documents and comply with legislation. Any type of income is in accordance with a certain tax rate. The prevailing rate in the Russian Federation is 13%.

There are such types of tax deductions:

standard - It is provided with such categories of citizens as disabled, "Chernobyl", veterans, their husbands / wives, children and parents, parents of children by age under 18, who have income per year less than 280,000 rubles.other;
social - Provided by citizens who have the cost of education, on sponsorship, for the treatment and acquisition of medicines, for non-compulsory pension guarantees and insurance;
property - It is provided to citizens who commit such activities with property:
- o Property implementation;
- o Acquisition of housing (apartment, house, room);
- o Building a house or purchase of land on which the construction will occur;
- o ransom of property for government purposes.
professional - It is deduction for income from its own business, private lawyers and notaries, for the author's awards for the inventions in the field of science, literature, art;
tax deduction - is given subject to transfer to subsequent reporting periods of losses from operations with financial instruments and securities.

Classification of rates and revenues to which they distribute

35 %:

such income of residents as winning prize over 4000 rubles .;
interest income from loan;
calculation of savings percentage;
payment for spending financial means credit cooperatives.

revenues of residents and non-residents on securities;
all other non-resident income, except those that are subject to a bid 13 and 15%.

revenues of non-residents in the form of dividends from Russian organizations.

for residents - all other income that do not fall on rates 35, 30 and 9%;
for non-residents - incomes of foreigners who are recognized as highly qualified specialists; Patent revenues; Revenues from swimming on Russian vessels and others.

for residents - revenues for bonds with mortgage and income of the Creators of the Mortgage Administration.

Read also an article: → "The Treaty on Material Responsibility. An example of compilation. "

An employee deliberately caused damage, or it arose as a result of a narcotic or alcohol intoxication or as a result of evil intent (established in court).
The employee caused damage to the material values \u200b\u200bof the organization is not working time;
The damage occurred due to the inaction or incomplete performance of his duties a specific employee;

Accounting wiring: Holding a shortage of wages After all necessary procedures, the accountant is obliged to hold the relevant accounts and withdraw the necessary amount from employee wages.

Accounting Holding from wages: Postings and examples

Holding on the Employer Initiative: - Another advance payment issued in the account of wages; - unspent and timely not returned amounts issued under the report, in connection with the transfer to work in another locality, etc.; - unnecessarily issued salary and other amounts, unnecessarily paid employee in connection with a countable error or in proof of his guilt in a simple or non-fulfillment of labor standards; - the amount of compensation for the unworn days of vacation at the dismissal of the employee until the end of the year; - the amounts of benefits (hospital and maternity benefits), are unnecessarily paid in the case of a countable error (for example, when calculating earnings for estimated period An arithmetic error is made) or unlawful actions of the employee (for example, an employee hid information that affects the amount of benefits).

Library

Holding on the initiative of the employer is in the case of damage or loss of property (debit 70 Credit 73.2), debt on accountable amounts (debit 70 Credit 71). Also, the employer can keep part of the employee's salary money On the repayment of the loan previously issued to them (Debit 70 Credit 73.1). Sometimes the employer by mistake can pay a salary in a larger size.

Then part of the overpayment is held with the employee. Another situation: an employee took a full paid vacation, but he quit until the end of the period for which he was taken. The amounts of vacations for those days for which the employee has no right is held (debit 70 Credit 73). Example: an employee from wages (28,000 rubles) held cash to the repayment of a loan in the amount of 5,500 rubles.

Accounting of deducting from wages

As a result, the executive sheets are held withholdings in the amount:

By alimony - 9 662.80 * 0,58 \u003d 5 604,42 rub.;
Compensation of harm - 9 662.80 * 0,42 \u003d 4 058.38 rub.

Holding from wages: Wiring and examples Mandatory holdings of personal income tax is held by each employee with salary in the amount of rates:

13% - if the employee is a resident of the Russian Federation;
30% - if the non-resident of the Russian Federation;
35% - in case of winning, the amount of savings percentage and so on;
15% - from the dividends of the non-resident of the Russian Federation;
9% - from dividends until 2015; interest on bonds with mortgage coverage until 2007, from income by the founders trust management Mortgage coating.

At the same time, it is not important in what form income in cash or natural is obtained. Consider an example: employee Vasilkov A.A.

The procedure for holding a shortage of wages, examples of wiring and errors

The amount of deduction is calculated from all over earnings convicted without deduction NDFL. Accounting for holdings on executive sheets is conducted on account No. 76 "Calculations with different debtors and creditors", subaccount "Calculations for executive documents" Typical correspondence of accounts is presented in Table 1.3.

Important

Table 1.3 Typical correspondence for accounting accounts for the executive list in cases established by the legislation, on the initiative of the administration from the employee's salary, you can keep the entire amount of debt to the organization. No restrictions on the amount of recovery of the Labor Code of the Russian Federation does not impose. The amount of material damage, which is charged with an employee depends on which responsibility is provided for it: complete or limited.

With limited liability, the employee must pay damages in the amount not exceeding its average monthly salary.

7.6. accounting of deducting from wages

In accounting, the holding and transfer of membership fees is reflected in the same procedure as the reflection of insurance premiums. At the same time, an additional subaccount opens to the account 76. 7. Amounts on the executive list - alimony on the maintenance of minor children and to reimburse the damage caused to the organization.
If you hold the amounts of executive sheets, an entry is issued: debt debut 70 account credit 76 - for the amount of deduction of alimony; Debit account 76 account credit 51 - on the amount of retained alimony listed by the recipient (or credit of account 50 "Cashier" - if the alimony is paid directly from the organization's office); Debit account 70 Credit account 73 "Calculations with staff for other operations", subaccount "Calculations for the reimbursement of material damage" - in the amount of deductions to the repayment of material damage caused by the organization.

Main accounting wiring for salaries and hold from it

Holding from wages will be legitimate if the order of the order was requested by the explanatory person on the fact of the damage suffered and, subsequently, the employee was acquainted with the order in which the cause of deduction is legitimate and correspond federal law Russian Federation. Question number 3. The Director-General published an internal order of fines for errors in the documents, whether it is legitimate. By itself, such an order cannot be legitimate because it does not comply with labor legislation.

In a situation where mistakes in the documents lead to the material damage of the Company, such as errors in tax Declaration They may lead to a fine, issued to the organization, even in this case the Special Commission should be organized to identify the perpetrators, obtaining explanatory from them.

Wages crediting

In a situation where the worker completely refuses to reimburse damage, is it possible to hold out of wages without his written consent. If an employee is a materially responsible person in accordance with the labor legislation and the fact of the shortage has been identified and recorded during the entire necessary legal procedure, then there are no obstacles to keep damage from wages every month will not fully cover the damage to the organization. Question number 2. The order for the recovery of the shortage was compiled by several months after fixing the fact of identifying the shortage, whether the wage retaining is legitimate.

Attention

Credit 76. Payment by restrained obligations in favor of the recoverer is made in the executive document or within three days and is issued by the record:

Debit 76 Credit 51.

The transfer costs are made at the expense of the employee (the Bank's Commission, etc.). Example of wiring: Painted NDFL from wages An employee accrued wages in the amount of 35,000 rubles. It is a resident, an inclusion rate of 13%. The alimony of 7,000 rubles is held monthly from it.

Wiring: account Dt account CT Wiring Description Wiring amount Document-base 26 70 Accrued salary Operator 35 000 Validity on wages 70 68 NDFL Wiring for revenue tax on indices of individuals 4550 wages charge 70 76 Deficured Aliments 7000 Performance list 66 51 Monthly loan debt repayment 112 500 Payment order Exchange

Types of retaining from salary and their posting accounting

The salary at the same time amounted to 10,000.00 rubles. The maximum amount is equal to \u003d 8 700.00 * 0.2 \u003d 1740.00 rubles. Wiring Retention Loan from Wasilkova's wages: DT CT sum, rub. Operations 5 70 10 000.00 Accrued wages 70 68 1 300.00 Personal NDFL 70 73.1 1 500.00 Holding to repay a loan according to an employee's application for an employee's application, the head may hold the necessary amounts from wages, but also the head may refuse In such retention.
At the same time, the size of the employee's retention is not limited. Holding from wages at the request of the wiring employee: DT CT Description of operation 70 76 The amount of employee application will consider as an example: employee Vasilkov A.A. Posted an application for the holding of trade union contributions in the amount of 2%. The salary at the same time amounted to 10,000.00 rubles.
Salary can be deposited only after the expiry of the issue. By law, it cannot exceed 5 days. On the last day of cash from the cashier, cashier is obliged to make a mark on the deposit of earnings opposite the family name in estimated statement. If the accounting reports appear deposited wages, then the organization has arises accounts payable Before the employee.
In the event that the employee did not apply to the accounting department with a request to give him a salary, then the write-off of such debts occurs after the expiration of limitation. After that, the debt is deducted at the expense No. 91 "non-Union costs". The limitation period is three years. A deposited salary is issued subject to the availability of the required amount of funds at the box office.

How, accrued salary, determine the amount "to extradition"? The salary, due to the extradition of the employee, is the difference between the amounts of remuneration calculated on all the grounds, and the amount of deductions. Depending on the grounds, there are 3 types of deductions made from accrued in favor of individuals by the amount of wages and other remuneration: - Mandatory; - on the initiative of the employer; - By agreement between the employee and the organization. Mandatory deductions include: - Tax on income of individuals (NDFL); - Alimony; - administrative fines and other amounts on executive documents in favor of legal entities and individuals; - Holding amounts from salary of persons convicted to correctional work.

NFFL retention operations, wiring below are formed on accounts accounting Employers enterprises. For calculations, account plan provides for account. 68 "Calculations with the budget" to which subaccounts are open depending on the destination. Consider examples of the formation of income tax wiring when reflected different situations - Pay salary, dividends, benefits, etc.

According to Stat. 226 p. 4 NK tax agents (Employers) are required to carry out tax when paying any kind of income to employees. Non-taxable operations are given in Stat. 217 NK and include benefits on Bir, other types of public benefits, pensions, compensation payments For hurting health and others.

Be sure to hold NDFL from the following payments:

Salary of workers.
Vacations and hospitals, except excluded.
Amounts on executive sheets.
The sum of travel - on Russian trips from 700 rubles, on foreign - from 2500 rubles. in a day.
Material assistance Over 4000 rubles. employee, 50,000 rubles. At the birth of a child.
Income in kind equivalent.
Dividends.
Credit interest.
Payments by material benefit (The procedure for determining the stat. 212 NK).

- Wiring is performed different waysExamples are shown below. In the credit account will always be 68, the debit changes depending on the types of deduction. Analytical accounting is carried out at tax rates, employees, reasons for payments.

NDFL - wiring:

The NDFL from wages is retained - wiring d 70 to 68.1 is carried out in the calculations with employees engaged in labor contracts. Similarly reflects retaining on vacation.
Personal NDFL under GPD contracts - wiring d 60 to 68.1
According to material benefit, NFFL is credited - wiring d 73 to 68.1.
By material assistance Accrued NDFL - D 73 K 68.1.
In dividends, ndfl is retained - wiring d 75 to 68.1, if the physical is not an employee of the company.
By dividends, NDFL is retained - wiring d 70 to 68.1, if the recipient of the income is an employee of the company.
According to the loan / long-term loans provided, the accrual of NFFL - D 66 (67) to 68.1 is reflected.
Listed NDFL to the budget - wiring D 68.1 to 51.

An example of calculating income tax and formation of typical wiring:

Pankratov employee I.M. Accrued earnings in January in the amount of 47,000 rubles. The physical is supposed to deduct one a minor child 1400 rub. Calculate the amount of tax to hold and perform accounting wiring.

The sum of the NDFL \u003d (47000 - 1400) x 13% \u003d 5928 rubles. By issuing Pankratov "On Hands" remains 41072 rubles.

Wiring:

D 44 to 70 by 47000 rubles. - Accrued earnings in January.
D 70 to 68.1 by 5928 rubles. - Reflects the holding of NDFL.
D 70 to 50 to 41072 rubles. - Reflects payment of cash earnings from the company's office.
D 68.1 to 51 by 5928 rubles. - The tax transfer is made to the budget.

Supplement the terms of the example. Suppose Pankratov I.M. Granted a loan of its organization of 150,000 rubles. With payment of interest in the amount of 8000 rubles. Calculate S. percent of NDFL by settlement rate at 13%.

The sum of the NDFL \u003d 8000 x 13% \u003d 1040 rubles.

Wiring:

D 50 to 66 by 150000 rubles. - Reflects loan.
D 91 to 66 per 8000 rubles. - Disclaimed interest.
D 66 to 68.1 for 1040 rubles. - tax is calculated.
D 66 to 50 to 151040 rubles. - Taking into account relying interest, the loan is returned with cash.

Conclusion - the accrual of NFFLs using postings is mandatory procedure Payments for any income to individuals, with the exception of non-taxable operations. Tax rates Regulated at the legislative level and vary by staff categories.

Debit 73 Credit 10 (01, 41 ... 50)

- identified the loss of property (materials, goods, fixed assets, money, etc.).

The amount of damage to the organization compensates for the parties affected by the actions of his employee, reflect the wiring:

Debit 73 Credit 76 (60)

- reflects the debt before the affected party.

The amount of damage in excess of the norms of natural declarations will be sprinkled by the perpetrators (sub. "B" of paragraph 28 of the Regulations on accounting and reporting).

For the amount of funds restored from employee earnings Make wiring:

Debit 70 Credit 73

- held from the employee's salary cost damage by order of the head.

If voluntarily or by the court decision, the employee compensates for the amounts over earnings, reflect it like this:

Debit 50 Credit 73

- Reimbursed by an employee amount of damage.

For the amount that an employee does not reimburse organizations (the Court recognized it innocent, or he carries limited material responsibility), make wiring:

Debit 91-2 Credit 73

- Written on other expenses the cost of damage.

The head of the Organization may decide on the recovery of a shortage of the market price. The difference between the market and balance value Shortness reflect the wiring:

Debit 73 Credit 98

- reflected the difference between the book value of the missing values \u200b\u200band the amount to be recovered from the perpetrator.

As the guilty will repay the debt, the shortage of shortage includes in other income:

Debit 98 Credit 91-1

- Part of the income of future periods is taken into account as part of other incomes.

The head of the Organization may decide fully or partially not collect the shortage from the guilty employee (Art. 240 of the Labor Code of the Russian Federation). Causes may be different: the previous merits of the employee, severe financial situation, the insignificance of damage, etc. The amount of damage includes other expenses:

Debit 91-2 Credit 73

- reflected residual value missing values \u200b\u200bin other expenses.

If the organization refused to recover from an employee the amount of damage, then it is necessary to keep NDFL from it, and on the cost of damage to accrue insurance contributions.

Make the same posts if the organization paid for an employee administrative penalty (for example, for violation of traffic rules) and in the future I decided not to collect this amount. Do not forget to keep ndfl and charge insurance premiums.

NDFL

If the organization charges the damage from the employee, it is not necessary to hold NDFL, since in this case the income does not arise from the employee. This follows from article 41 of the Tax Code of the Russian Federation.

Situation: Do I need to keep NDFL if the organization refused to recover from employee material damage?

Answer: Yes, you need.

NDFL is subject to an employee's income received in monetary or natural form (Art. 209, paragraph 1 of Art. 211 of the Tax Code of the Russian Federation). In general, in kind, in particular, payment by the organization for employees of goods, works, services (sub. 1, paragraph 2 of Art. 211 of the Tax Code of the Russian Federation).

The responsibility of the employee to commemorate the employer to him the direct material damage is spelled out in Article 238 of the Labor Code of the Russian Federation. So, if the fault of the employee in causing material damage is proved, and the amount of damage is determined, the employee has an obligation to establish this damage to the organization. However, the head can fully or partially refuse to recover damage from the perpetrator (Art. 240 of the Labor Code of the Russian Federation). In such a situation, it turns out that the organization reimbursed damage (to himself or third parties) instead of an employee. And accordingly, the latter has income in kind. From this return to hold ndfl (Art. 210, 211 of the Tax Code of the Russian Federation).

Similar conclusions are followed from the letters of the Ministry of Finance of Russia of April 10, 2013 No. 03-04-06 / 1183, dated November 8, 2012 No. 03-04-06 / 10-310.

At the same time, the NDFL calculate amount of direct damage which includes:

- the cost of the destroyed (damaged) property;

- the cost of acquiring, restoration of property (for example, for repairs);

- costs for damages caused by employee to third parties (for example, to reimburse damage at an accident).

At the same time, the Federal Tax Service of Russia believes that it does not need to hold the NDFL with the amount of PDD employee for a violation of traffic rules.

Situation: Do I need to hold ndfl if an administrative fine for the employee paid the organization (for example, for violation of traffic rules on the organization's car)?

Answer: Yes, you need. Although the explanations of the controlling departments on this issue are ambiguous.

According to representatives of the financial department, the costs of payment of the administrative fine are the damage to the employer. Refusal to recover the amount of the fine with the guilty employee leads to the emergence of the last income in kind. Consequently, in such a situation, the organization must keep NDFL (letters of the Ministry of Finance of Russia dated June 17, 2014 No. 03-04-05 / 28925, dated April 12, 2013 No. 03-04-06 / 12341, of April 10, 2013 No. 03-04-06 / 1183, dated November 8, 2012 No. 03-04-06 / 10-310).

However, according to the FTS of Russia, in this case Hold ndfl is not needed. After all, if the organization does not charge the amount of the fine from the employee who has absolutely, it does not receive income in kind. It means grounds for accrued NDFL not.

Similar explanations are contained in the letter of the Federal Tax Service of Russia of April 18, 2013 No. EF-4-3 / 7135.

It is worth noting that the right to clarify the laws on taxes and fees is entrusted to the Ministry of Finance of Russia (paragraph 1 of Art. 34.2 of the Tax Code of the Russian Federation). Wherein tax inspections They are obliged to be guided by written explanations of the specialists of the financial department on the application of legislation on taxes and fees (sub. 5, paragraph 1 of Art. 32 of the Tax Code of the Russian Federation).

Thus, when solving the issue of holding personal income tax in the case when the organization did not collect the amount of an administrative fine from the guilty employee, follow the position of the Ministry of Finance of Russia. For example, in the case of payment of an administrative fine for an employee who violated traffic rules by car organization. At the same time, it does not matter how the violation is recorded: the camera of photovideo phyxation or directly by the police officer.

Council: There are factors that make it possible to keep NDFL from an administrative fine, which the organization has not recovered from the guilty employee. They are as follows.

From the letters of the Ministry of Finance of Russia dated April 12, 2013 No. 03-04-06 / 12341, dated April 10, 2013 No. 03-04-06 / 1183 It follows that in some cases the NDFL does not need to hold. This is possible if:

the employee committed a violation under circumstances excluding material responsibility (Art. 239 of the Labor Code of the Russian Federation);

the employer did not provide an employee of the condition for the preservation of property;

the employee acted according to the orders of the employer, a disposal, other documents that are mandatory. For example, a written indication in which it is written that the employee is obliged to get to the destination within the shortest possible time.

In such situations, an employee cannot be attracted to material responsibility. So, when paying for the organization of a fine for an employee, it does not arise with the obligation to keep NDFL.

The procedure for calculating the remaining taxes upon reimbursement of damage caused by the employee depends on which the taxation system applies the organization.

Insurance contributions

If the organization charges the damage from the employee, the insurance premiums are not necessary to accrue. Indeed, in this case, the object of the taxation of contributions is absent (Art. 7 of the Law of July 24, 2009 No. 212-FZ, Art. 20.1 of the Law of July 24, 1998 No. 125-FZ).

Situation: Do I need to charge insurance premiums if an administrative fine for the employee paid the organization (for example, for violation of traffic rules on the organization's car)?

Answer: Yes, you need.

By general rule An administrative penalty must pay the one who was attracted to responsibility (part 1 of Art. 32.2 of the Administrative Code of the Russian Federation). That is, in this case it is an employee.

If the penalty paid the organization for him, then in this case an employee emerges income. At the same time, in the list of amounts freed from contributions, the administrative fine for an employee is not provided. So contributions must be accrued in common order (Art. 7 and 9 of the Law of July 24, 2009 No. 212-FZ, Article 20.1 and 20.2 of the Law of July 24, 1998 No. 125-FZ).

These rules apply and when paying an administrative fine for an employee who violated traffic rules on the organization's car. At the same time, it does not matter how the violation is recorded: the camera of photovideo phyxation or directly by the police officer.

Profit Tax

When calculating the income tax, the cost of damage to be paid off by the guilty, reflect in the composition of non-revenue income (clause 3 of Art. 250 Tax Code of the Russian Federation).

At the cash method, the size of non-revenue income will be equal to the amount of retention from the employee's salary in each reporting period (paragraph 2 of Art. 273 of the Tax Code of the Russian Federation).

When accrualing income, determine the damage to the date the guilty person. If the organization is achieving damages through the court, the date of recognition of income is the day of entry judicial decision in legal force. This is stated in subparagraph 4 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation. If the decision is not appealed, it takes effect a month after the submission (paragraph 1 of Art. 209, paragraph 2 of Art. 321 Code of Civil Procedure of the Russian Federation). In this case, revenues are recognized in the amount specified in the court decision.

Situation: Is it possible to include the amount of material damage caused by an employee of the organization, to the cost of expenditures that reduce taxable profits? An employee reimburses the damage completely.

Answer: Yes, it is possible if its size is justified and documented.

IN Tax Code The Russian Federation explicitly does not say whether to reduce taxable income on the amount of material damage caused by the employee. At the same time, material damage leads to a decrease in the economic benefits of the organization, that is, is the cost. To take into account material damage in costs, its size must be justified and documented (paragraph 1 of Art. 252 of the Tax Code of the Russian Federation). The justification is that when reimbursement of a shortage of an employee, the organization receives income (paragraph 3 of Art. 250 Tax Code of the Russian Federation). Documentary confirmation of the consumption is the accuard statement, the explanatory note by the employee and other documents. If these requirements are observed, the amount of material damage can be included in other nonealization expenses in full (sub. 20 p. 1 Art. 265 of the Tax Code of the Russian Federation).

Such a position is confirmed by the letter of the Ministry of Finance of Russia of April 17, 2007 No. 03-03-06 / 1/245.

Tip:there are arguments to take into account costs, even if the damage from the employee did not collect. They are as follows.

If an employee with his actions embarrass the organization, the costs of reimbursement of this damage can be taken into account when calculating income tax. And no matter, these losses were charged with an employee or paid from own funds Organizations. Tax law Does not oblige them to take such expenses to refer them from the perpetrator. Only the very fact of damage compensation is important (sub. 13, 1 Art. 265 of the Tax Code of the Russian Federation). And to demand compensation for losses from the guilty employee or not, depends on the voltage of the organization.

Such a conclusion came the judges in the resolutions of the FAS of the Moscow District dated June 16, 2014. No. F05-5735 / 2014 and the Ural District of March 13, 2009 No. F09-1303 / 09-C2.

From the cost of lost (stolen) property restore the entrance VAT previously taken to deduct .

An example of reflection in accounting and in taxation of deductions to the repayment of material damage to the organization inflicted by the employee. The organization applies the general tax system

The average employee salary is 44,000 rubles.

The total amount of damage caused from the employee is 40,700 rubles.

The head of the Organization decided to recover material damage from the guilty employee.

The maximum deduction amount is:

Debit 94 Credit 01 subaccount "Disposal of fixed assets"
- 40 700 rubles. - written off the residual value;

Debit 73 Credit 94
- 40 700 rubles. - assigned to the employee the amount of damage caused;

Debit 26 Credit 70

- 9900 rubles. (45 000 rub. × 22%) - accrued pension contributions to financing the insurance part labor pension;

- 1305 rubles. (45 000 rubles. × 2.9%) - accrued contributions for social insurance;

- 2295 rubles. (45,000 rubles. × 5.1%) - contributions to health insurance in ffoms;

- 90 rubles. (45 000 rubles. × 0.2%) - accrued contributions for accidents and occupational diseases;

- 5850 rubles. (45 000 rub. × 13%) - Lifted by NDFL.

In March (deduction damage):

Debit 70 Credit 73
- 7830 rubles. - calculated the amount of deduction to repay damage.

In April (salary payment):

Debit 70 Credit 50
- 31 320 rubles. (45 000 rub. - 5850 rubles. - 7830 rubles) - a salary employee minus deduction was issued.

The income tax is calculated quarterly (by accrual). In March, the Organization Accountant included the amount of damage to 40,700 rubles in costs, and in income reflected the amount of compensation accrued this month, 7830 rubles.

An example of reflection in accounting and with taxation of the refusal to reconcile damage from the guilty employee. The organization applies the general tax system

The initial cost of xerox according to the accounting data is 45,000 rubles.

The amount of accrued amortization according to the accounting data is 4300 rubles.

The amount of tax payments charged by the guilty employee did not exceed the established limit since the beginning of the year. Kondratyeva do not have children, so standard tax deductions Ndfl is not provided to him.

Officer's official salary - 45 000 rubles.

The residual value of the main fund is 40,700 rubles. (45 000 rub. - 4300 rubles.).

The head of the Organization fully refused to collect damage from the perpetrator. Since the organization itself reimbursed the damage instead of an employee, Condratyeva has income in a natural form, from which the Alpha Accountant kept NFFL in the amount of 5291 rubles. (40 700 rubles. × 13%).

In accounting, the disposal of fixed assets accountant reflects using the subaccount "Disposal of fixed assets" to the account 01. The Alpha Accountant has made such entries.

In March (payroll and taxes, write-off damage):

Debit 01 subaccount "Disposal of fixed assets" Credit 01
- 45 000 rub. - Spired initial cost fixed assets;

Debit 02 Credit 01 subaccount "Disposal of fixed assets"
- 4300 rubles. - the amount of accrued depreciation is written off;

Debit 73 Credit 01 subaccount "Disposal of fixed assets"
- 40 700 rubles. - reflected the residual value of the fixed assessment to the employee;

Debit 91-2 Credit 73
- 40 700 rubles. - debited the amount to be reimbursed by the employee for damages;

Debit 26 Credit 70
- 45 000 rub. - the salary of the employee is accrued;

Debit 26 Credit 69 "Calculations from the FIU on the Insurance Part of Labor Pension"
- 18 854 rub. ((45 000 rubles. + 40 700 rubles.) × 22%) - Accrued pension contributions to financing the insurance part of the labor pension;

Debit 26 Credit 69 subaccount "Calculations from the FSS on Social Insurance Contributions"
- 2485.30 rub. ((45 000 rubles. + 40 700 rubles.) × 2.9%) - Accrued for social insurance;

Debit 26 Credit 69 "Calculations with FFOMS"
- 4370.70 rubles. ((45 000 rubles. + 40 700 rubles.) × 5.1%) - contributions to medical insurance in the FFOMS are accrued;

Debit 26 Credit 69 subaccount "Calculations with FSS on insurance contributions from accidents and tradeboles"
- 171.40 rubles. ((45 000 rubles. + 40 700 rubles) × 0.2%) - accrued contributions for insurance against accidents and occupational diseases;

Debit 70 Credit 68 subaccount "Calculations of NFFL"
- 11 141 rubles. ((45 000 rubles. + 40 700 rubles.) × 13%) - Lifted by Ndfl.

In April (salary payment):

Debit 70 Credit 50
- 33 859 rub. (45 000 rubles. - 11 141 rubles) - a salary employee minus NDFL was issued.

The income tax is calculated quarterly (by accrual). The amount of damage in the amount of 40,700 rubles. The accountant has not taken into account when calculating the income tax. At the same time, all the accrued insurance premiums in the amount of 25,881,40 rubles. (18 854 rub. + 2485.30 RUB. + 4370.70 руб. + 171.40 rubles) were reflected in expenses for income tax purposes.

An example of reflection in accounting and in taxation of the organization's refusal to recover from an employee an administrative penalty for violation of traffic rules by car registered for the organization. The organization applies the general tax system

CJSC Alfa applies the general tax system. The rate of insurance fees for accidents and occupational diseases is 0.2 percent. Contributions for compulsory pension (social, medical) Insurance Organization is paying for general tariffs. In March, the driver of the organization A.S. Kondratyev violated the rules of the road (exceeded the set speed of 85 km / h). This violation was recorded by the camera of photovideofing. Notice of violation entered the organization in March. The penalty was 5000 rubles. (Part 5 of Art. 12.9 of the Administrative Code of the Russian Federation).

The amount of tax payments charged by the guilty employee did not exceed the established limit since the beginning of the year. There are no children from Kondratyev, so the standard tax deductions for personal income tax is not provided.

Officer's official salary - 45 000 rubles.

The organization paid a fine in full. At the same time, the head of the organization completely refused to collect damage (the amount of the fine) with the perpetrator. In this connection, Kondratyev has income in kind, from which the Alfa accountant retained NFFL in the amount of 650 rubles. (5000 rubles. × 13%).

Accountant "Alfa" made such entries in account.

In March (payroll and taxes, write-off damage):

Debit 73 Credit 76
- 5000 rubles. - reflected the amount of the fine for compensation by the employee;

Debit 91-2 Credit 73
- 5000 rubles. - debited the amount to be reimbursed by the employee for damages;

Debit 26 Credit 70
- 45 000 rub. - the salary of the employee is accrued;

Debit 26 Credit 69 "Calculations from the FIU on the Insurance Part of Labor Pension"
- 11 000 rubles. ((45 000 rubles. + 5000 rubles.) × 22%) - Accrued pension contributions to financing the insurance part of the labor pension;

Debit 26 Credit 69 subaccount "Calculations from the FSS on Social Insurance Contributions"
- 1450 rubles. ((45 000 rubles. + 5000 rubles.) × 2.9%) - Considered contributions for social insurance;

Debit 26 Credit 69 "Calculations with FFOMS"
- 2550 rub. ((45 000 rubles. + 5000 rubles.) × 5.1%) - contributions to medical insurance in the FFOMS are accrued;

Debit 26 Credit 69 subaccount "Calculations with FSS on insurance contributions from accidents and tradeboles"
- 100 rubles. ((45 000 rubles. + 5000 rubles) × 0.2%) - contributions for insurance against accidents and neglences;

Debit 70 Credit 68 subaccount "Calculations of NFFL"
- 6500 rubles. ((45 000 rubles. + 5000 rubles.) × 13%) - LFL has retained.

In April (salary payment):

Debit 70 Credit 50
- 35 500 rubles. (45 000 rubles. - 6500 rubles) - a salary has been issued an employee minus NDFL.

The income tax is calculated quarterly (by accrual). The amount of damage in the amount of 5000 rubles. The accountant has not taken into account when calculating the income tax. At the same time, all the accrued insurance premiums in the amount of 15 100 rubles. (11 000 rubles. + 1450 rubles. + 2550 rubles. + 100 rubles) were reflected in expenditures for income tax purposes.

USN

If the organization applies simplified and pays single tax From the difference between income and expenses, the amounts withheld from the employee in the compensation of damage increase the tax base (paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation). The amount of non-rectivation income at the time of retaining from the salary, when making money to the cashier, etc. (paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation).

When calculating a single tax, expenses in the form of amounts of damage do not reduce the tax base of the organization on simplified. These costs are not in the list of expenses that can be taken into account when calculating a single tax (clause 1 of article 346.16 of the Tax Code of the Russian Federation).

Alpha LLC applies simplified. Tax object is the difference between income and expenses.

In March, the fault of the organization manager A.S. Kondratieva failed to the meals. According to experts, the recovery device is not subject to.

The initial cost of xerox according to the accounting data is 45,000 rubles.

The amount of accrued amortization according to the accounting data is 4300 rubles.

The contract on full material responsibility with Kondratyev is not concluded.

Officer's official salary - 45 000 rubles.

The residual value of the main fund is 40,700 rubles. (45 000 rub. - 4300 rubles.).

Material damage less medium salary Employee, so Kondratyev reimburses losses in full amount.

(45 000 rub. - 45 000 rub. × 13%) × 20% \u003d 7830 rub.

If the organization applies a simplified and pays a single income tax, then the amounts withheld from the employee to the damage compensation also increase the tax base (clause 1 of Article 346.15 of the Tax Code of the Russian Federation). The amount of damage to the calculation of a single tax does not affect.

Example, how to take into account on the simplist ("revenues minus expenses") retention on the repayment of material damage caused by the employee

Alpha LLC applies simplified. Tax object - income.

In March, the fault of the organization manager A.S. Kondratieva failed to the meals. According to experts, the recovery device is not subject to.

The initial cost of xerox according to the accounting data is 45,000 rubles.

The amount of accrued amortization according to the accounting data is 4300 rubles.

The average employee salary is 44,000 rubles.

The contract on full material responsibility with Kondratyev is not concluded.

Officer's official salary - 45 000 rubles.

The residual value of the main fund is 40,700 rubles. (45 000 rub. - 4300 rubles.).

The total amount of damage is 40,700 rubles. (The residual value of the property is recognized by its market price).

The size of the material damage is less than the employee's average salary, so Kondratyev reimburses the loss in the total amount.

The maximum deduction amount per month is:
(45 000 rub. - 45 000 rub. × 13%) × 20% \u003d 7830 rub.

Monthly before full repayment Employee's debt for this amount Accountant "Alfa" will increase the non-engineering revenues of the organization. The amount of material damage in the calculation of a single tax is not taken into account.

ENVD

If the organization pays UNVD, then the amount of deductions, as well as the cost of damage itself, does not affect the calculation of the tax. ENVD is calculated based on the imputed income (paragraph 1 of Art. 346.29 of the Tax Code of the Russian Federation).

By signing an employment contract, an employee can observe the item on the carry of liability on the work entrusted to him. This means that in accordance with labor Code The employer protects itself from possible lossesrelated to the incorrect execution of their responsibilities subordinates. In the article, we will tell about keeping the shortage of wages, let us give examples of the postings.

Causing material damage to the employee of the organization

In the case of fixing the fact of shortage or material damage, the employer has the right to recover from the salaries of the amount of damage. Holding should be carried out in the legal framework:

Special check should be organized to determine the amount of damage incurred;
The verification is made by the Commission, which draws out acts of the causes and the amount of damage and determines the perpetrator;
The employee who is guilty of causing damage is obliged to familiarize himself with the acts and to be issued in writing the reasons for which the damage to the organization was caused;
The employee is charged with the obligation to reimburse damage.

In accordance with labor legislation, the employee is full of material responsibility in the following situations:

The shortage of cash or goods arose in the execution of the responsibilities of a particular employee.
The employee carries material responsibility for certain goods or funds within the framework of the employment contract signed with the Organization. Read also Article: → ".
An employee deliberately caused damage, or it arose as a result of a narcotic or alcohol intoxication or as a result of evil intent (established in court).
The employee caused damage to the material values \u200b\u200bof the organization not during working hours;
The damage occurred due to the inaction or incomplete performance of his duties a specific employee;

Accounting wiring: Holding a shortage of wages

After all necessary procedures, the accountant is obliged to hold hold on appropriate accounts and withdraw the necessary amount from employee wage.

Debit	Credit	Description
73	10 (01, 41,…)	Detected shortness material values (OS, Delegation, Goods, etc.)
70	73	Holding a shortage of employee wages
50	73	Voluntary damage to the employee
91.2	73	Write-off on other expenses in case of incomplete reimbursement of a shortage of the employee
73	98	Reflection of the amount intended for compensation
98	91.1	As the employee reimburses a shortage, the amount includes other income

Size of deduction from wages

Holding from wages can be classified as:

Mandatory: NDFD, Hold on executive documents.
Hold on the initiative of the employer.

According to labor legislation, the maximum possible amount of retaining from wages is 20% of the salary, unless otherwise provided. Only if there is a reasonable reason, the employer can count on a large amount not exceeding the average monthly salary. Although in some cases the court decision may prescribe the amount at times exceeding the salary of the employee, but it is rather an exception than the rule and depends on each specific case within the framework of existing legislation.

By agreement with the employer, the employee has the right to compensate the damage through the transfer of equivalent material values.

Holding from wages shortage in inventory

Inventory - the most effective method To identify what was lost is broken or stolen and identify the guilty that will suffer material responsibility for the damage caused. But before making the charges, it is necessary to find out whether the shortage of the natural norm of decline is determined by law. If there is still a clear violation and shortage, decorated with relevant acts, then it is worth identifying a real amount of damage that the employee is obliged to compensate.

Lack of cashier, hold from salary cashier

Detection of an insufficient amount of money at the checkout is also damaged. If such a precedent happened, it is necessary to conduct an audit of the cash register. The procedure for conducting an audit should be enshrined in internal legal documents. As in the implementation of the inventory (the revision is one of the forms of inventory) it is necessary to make sure that the amount of the shortage exceeds the natural norm of decline determined by law.

Conducting the fully necessary procedure for fixing the fact of the shortage and familiarization of those responsible with the audit documents, the organization has full law To recover from the salary amount of the shortage, if it does not exceed the size of the average monthly salary. The recovery procedure is visiting cEO In a special order, which should be published within a month after the preparation of all acts, otherwise the shortage can be kept on the prescription of the executive body.

Retaining from wages when dismissing employee

There are situations when the shortage is detected, all documents are decorated, and the employee seizes the desire to quit from the organization. In this situation, the employer has the right:

Offer an employee to stay until the moment of complete development of their debt before the organization, but it is rather not legal measures, but personal between the employee and the employer;
The employer has the right to keep the amount of damage not exceeding wages or, having the voluntary consent of the subordinate, to keep the entire amount of damage from the payments relying on the dismissal;
To recover damage through the executive bodies.

The dismissal of the employee cannot cause evidence from compensation for damage to the organization if the entire procedure was held in the established russian legislation legal framework.

Example of calculating retention from employee wages

A company employee specializing in car rental received a fine for wrong parking service carWhen using it inoperative time. The penalty was issued to the organization and amounted to 5,000.00 rubles. The average monthly salary of the employee is 27,000.00 rubles. On the fact of the damage incurred damage, the Company amounted to the relevant acts with which the culprit was familiar.

At the beginning of the month, an employee was issued an advance of 10,000.00 rubles (NDFL is not accrued), 20% can be kept from this amount: 10 000.00 * 0.2 \u003d 2 000.00 rubles
In the whole month, wages were accrued in the amount of 27,000.00 rubles, the NDFL is 3,510.00 rubles, calculate the amount of refund.
(27 000.00 - 3 510,00 - 10 000.00) * 0.2 \u003d 2 698, 00 rubles
The amount of the residue is 5 000.00 - 2 000.00 - 2 698.00 \u003d 302, ruble

Frequently encountered errors in retaining from wages

Violation of the established procedure provided for by labor legislation in part installed deadlines and compiling relevant acts. If this happens, the employee will have the right to apply to the court for appealing the actions of the employer;
Hold too large sumswhich are not provided for by labor legislation;
Holding from wages due to non-legal violations established by the Labor Code. In some organizations, employers apply internal system fines for the seat in social networks during working hours, smoking, appearance etc.

Common questions and answers to them

Question number 1. In a situation where the worker completely refuses to reimburse damage, is it possible to hold out of wages without his written consent.

If an employee is a materially responsible person in accordance with the labor legislation and the fact of the shortage has been identified and recorded during the entire necessary legal procedure, then there are no obstacles to keep damage from wages every month will not fully cover the damage to the organization.

Question number 2. The order for the recovery of the shortage was compiled by several months after fixing the fact of identifying the shortage, whether the wage retaining is legitimate.

Holding from wages will be legitimate, if the order of the order was requested by the explanatory person on the fact of the damage suffered and, subsequently, the employee was acquainted with the order in which the cause of deduction is legitimate and comply with the Federal Law of the Russian Federation.

Question number 3. The Director-General published an internal order of fines for errors in the documents, whether it is legitimate.

By itself, such an order cannot be legitimate because it does not comply with labor legislation. In a situation where mistakes in the documents lead to the material damage of the company, such as errors in the tax declaration can lead to a fine written on the organization, even in this case the Special Commission should be organized to identify the perpetrators, receiving explanatory from them. And only then the order is published on the recovery of damage from these specific persons on a specific occasion.

Question number 4. It is possible to repay the debt to the company without retaining from wages.

Maybe. By agreement with the Director-General, an employee can voluntarily pay damage through the cashier, as well as provide equivalent property, hold required repair etc. In this case, the ways to solve the situation can be discussed personally between interested persons.