Since 2016, the retention procedure has changed income tax when an employee goes on vacation. Considering that the employer acts as a tax agent in this case, it is worth figuring out how to withhold personal income tax from vacation pay, when to pay to the budget in 2018, what date is recognized as the moment of income.
Vacation entitlement
If the employee is hired by, then the employer is obliged to provide him with paid rest annually for 28 calendar days. This is the so-called main leave, and some categories employed in hazardous or harmful working conditions are also entitled to an additional one, for a period of at least 7 calendar days.
The employee receives the right to leave from a particular employer after he has worked continuously for the first six months, but with the mutual consent of the parties, you can go on vacation earlier. The consent of the employer to go on vacation before six months is not required if we are talking about women preparing to go on maternity leave; minors; adopting a child under the age of three months. In such cases, only the statement of the employee is sufficient (Article 122 of the Labor Code of the Russian Federation).
Please note: labor law does not apply to performers, therefore they are not entitled to leave at the expense of the employer.
At least three calendar days before the employee leaves for vacation, he must be paid vacation pay. The payout is calculated based on the average daily wage, which is multiplied by the number of vacation days. Income can be issued both in cash and by transfer to the card of an individual.
Duties of a tax agent
Article 226 of the Tax Code of the Russian Federation obliges organizations and individual entrepreneurs from which an individual has received income to withhold and transfer income tax to the budget. Vacation payments are subject to personal income tax at the same rate as wages:
- 13% of income if the employee is recognized as a Russian resident (has been in the territory of the Russian Federation for at least 183 calendar days for 12 consecutive months)
- 30% of income if the employee is a non-resident.
In the general case, the tax agent transfers the income tax withheld from an individual to the Federal Tax Service at the place of his registration. If an organization has separate subdivision, then the tax withheld from its employees is transferred at the location of the OP. Individual entrepreneurs who are payers of UTII and PSN, transfer personal income tax from income individuals at the place of conducting the relevant activity. This follows from paragraph 7 of Article 226 of the Tax Code of the Russian Federation.
Important: for violation of the obligation of a tax agent to withhold and transfer income tax from wages, vacation pay and other payments, a fine is imposed under Article 123 of the Tax Code of the Russian Federation. The amount of recovery is 20% of the unwithheld or not transferred amount of personal income tax.
When to transfer tax to the budget
Prior to the introduction of amendments to Article 226 (6) of the Tax Code of the Russian Federation, there was only one general principle transfers personal income tax agents:
- no later than the day of issue upon receipt of cash at the cash desk of the bank or transfer to the account of an individual;
- no later than the next day after the date of actual receipt of income, if they are paid in another way, for example, from cash proceeds.
The difficulties in the question of when to transfer personal income tax from vacation pay were explained by the fact that the legislation did not clearly define this moment. The fact is that the norms of the Labor Code classify vacation pay as part of the employee's salary. So, article 136 of the Labor Code of the Russian Federation “Procedure, place and terms of payment wages» determines that vacation pay is made no later than three days before its start.
However, the fact that vacation pay belongs to the category of employee remuneration does not mean that the terms for transferring personal income tax from vacation pay to the Tax Code of the Russian Federation are given in paragraph 2 of Article 223. This provision applies only to withholding tax from wages, but not vacation pay. In particular, such an opinion is contained in the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 7, 2012 N 11709/11 in case N A68-14429/2009.
Now there should be no discrepancies when to pay personal income tax from vacation pay in 2018. The law of May 2, 2015 No. 113-FZ establishes that the transfer of personal income tax from payments to an employee must occur within the following terms.
Thus, to the question of when to pay personal income tax from vacation pay in 2018, there is now a definite answer: no later than the end of the month in which they were paid. In addition, the new deadlines for transferring personal income tax from vacation pay this year allow an accountant to pay income tax from several employees at once. This is especially true in summer period when people go on vacation en masse. In addition, you can pay with one payment order with income tax from vacation pay, if they were paid in one month.
Please note: the law of May 2, 2015 No. 113-FZ only changed the deadline for paying personal income tax from vacation pay in 2018, i.e. transfer it to the budget. And the calculation and withholding of income tax on vacation pay, as before, occurs when they are actually paid (Article 226 (4) of the Tax Code of the Russian Federation).
Examples of transferring personal income tax from vacation pay in 2018
Interested in what's new in personal income tax from vacation pay in 2018, what changes? An example of income tax transfer is given on the following data:
The employee wrote an application for leave from June 6, 2018 for 28 calendar days. The vacationer must receive payments no later than three calendar days before the vacation, so the accountant must make the payment on June 1, 2018. Payment of personal income tax this case is carried out no later than June 30, but earlier payment will also not be a violation.
Let's slightly change the example: the employee goes on vacation from June 1, 2018. In this case, vacation pay must be paid no later than May 29, 2018. As you can see, the payment month is different here, so the income tax must be transferred no later than May 31.
In a letter dated April 15, 2016 No. 14-1 / B-351, the Ministry of Labor of Russia spoke on the issue of personal income tax from holiday pay in 2018, what changes. An example of calculations is related to the situation when the holiday period falls on a public holiday on June 12. Should it be taken into account in the total duration of the vacation? The Office considers that holidays falling on the vacation period are not included in the number of calendar days of vacation. Non-working holidays should be taken into account when calculating the average wage.
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Personal income tax on compensation for unused vacation
When an employee is dismissed, a situation often arises when he has days of unused vacation left. By general rule Article 127 of the Labor Code of the Russian Federation in this case, the employee must be paid monetary compensation for all unused vacation days. Another option is to provide leave with subsequent dismissal, but this is only possible upon a written application from the employee.
Is it possible to pay compensation for unused vacation if the employee does not plan to quit? Article 126 of the Labor Code allows you to replace rest with money, but only those days that exceed the usual duration of 28 calendar days. That is, we are not talking about ordinary, but about extended basic or additional leave.
In addition, there are personnel categories for which the issuance monetary compensation without dismissal is prohibited by law:
- pregnant women and minors;
- employed in jobs with harmful and / or dangerous working conditions (only in relation to additional paid leave).
Cash compensation is recognized as the income of an individual and is subject to income tax. However, unlike vacation pay, personal income tax on these incomes is paid to the budget no later than the day following the day of payment.
In the 2-NDFL certificate, income codes in 2018 will also differ:
- 2012 - holiday pay;
- 2013 - compensation for unused vacation.
Income tax on wages is charged and withheld by the company from the wages of each individual employee. How to calculate tax payable? When to transfer personal income tax from salary to the budget? Are there penalties for late payment of income tax in 2019? We will consider the answers to these and other questions in the material below.
The concept and rates of income tax in 2019
Income tax (PIT) is a tax paid on income received by all residents and non-residents of Russia. Calculates, withholds and transfers income tax from the salary of a tax agent, i.e. payer of income.
Almost all income of a physicist is subject to taxation:
- wage;
- bonuses, allowances;
- remuneration received as part of the execution of civil law contracts;
- winnings;
- income received in kind, etc.
Income tax rates depend on the status of an individual and the type of income:
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tax rate |
It applies to: |
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Income of residents of the Russian Federation; Income of refugees and citizens of the EAEU, received in the performance of labor duties in the territory of the Russian Federation |
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dividends paid to non-residents |
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income from securities of Russian companies |
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Winnings in the amount of more than 4 thousand rubles; Interest on deposits in terms of exceeding the amount of interest calculated on the basis of a 5% increase in the Central Bank refinancing rate, etc. |
What amounts are not subject to income tax
The Tax Code of the Russian Federation does not contain certain benefits for personal income tax. But it provides for certain amounts:
- in the form of income that is not taxed at all;
The procedure for withholding income tax from wages
Income in the form of wages is accrued once a month, on the last day of the month (clause 2, article 223 of the Tax Code of the Russian Federation). Accordingly, once a month income tax must be calculated and withheld from wages. This provision was confirmed by letters of the Ministry of Finance of the Russian Federation dated September 12, 2017 No. 03-04-06 / 58501, dated April 10, 2015 No. 03-04-06 / 20406. An exception is the situation of dismissal of an employee, in which the calculation of his wages for the current month is done on the day of dismissal (last working day).
Terms of payment to the budget of income tax from accrued wages, in accordance with paragraph 6 of Art. 226 of the Tax Code of the Russian Federation are associated with the dates of the actual payment of income. Personal income tax from wages is transferred no later than the next day after the day of its payment.
Due to the fact that Art. 136 of the Labor Code of the Russian Federation obliges organizations to pay wages at least 2 times a month (for the first and second half of it), wages are actually paid twice:
- in the current month for its first half (advance payment);
- in the month following the settlement month for its second half (final settlement).
From 03.10.2016 Art. 136 of the Labor Code of the Russian Federation limits the period during which the accrued salary must be paid: the date of payment cannot be set later than the 15th calendar day following the period for which the salary is accrued.
Do I need to pay income tax when paying an advance? If it is paid before the end of the month with which it is associated, then it is not necessary. An advance payment is not yet wages, but a payment on account of the amount that will be calculated only on the last day of the month. The point of view that it is not necessary to transfer personal income tax from an advance is confirmed by the letters of the Ministry of Finance of the Russian Federation of December 15, 2017 No. 03-04-06 / 84250, the Federal Tax Service of April 29, 2016 No. BS-4-11 / 7893, of May 26, 2014 No. BS -4-11/ [email protected]
A special situation is with an advance payment, the payment date of which coincides with the last day of the month (that is, the day the income is accrued for this month). The tax authorities believe that personal income tax should be paid from such an advance. However, the Ministry of Finance and judiciary consider this approach unlawful (letter of the Ministry of Finance dated November 23, 2016 No. 03-04-06 / 69181 and the decision of the Supreme Court dated May 11, 2016 No. 309-KG16-1804).
The rules for calculating the advance are not strictly established. The accrual of the amount of the advance payment paid in accounting is not done. The company itself has the right to decide how much it will be paid. This can be the full amount of wages accrued for the first half of the month, without withholding the amount of income tax from it, or the amount of wages reduced by the amount of personal income tax. The second option is preferable for the organization in connection with the probable possibility of the termination of work by the employee in the second half of the month. In this case, there will simply be nothing to take the income tax not withheld from the paid income.
Read about the features of paying personal income tax when paying salaries in installments in the article. .
When to withhold personal income tax, if the salary for December 2018 was issued on the 29th, read.
For information on how to pay tax for different months on the same day, read the article. .
Algorithm for calculating income tax from salaries in 2019 using an example
Consider the procedure for calculating and withholding income tax from wages.
Example.
Samokhina L.A. works as a salesperson at Alternativa LLC. Her salary is 30 thousand rubles. per month. Samokhina has 3 dependent children and she wrote an application for a standard deduction.
The tax-free deductions will be:
1 400 rub. - for 1 child;
1 400 rub. - for the 2nd child;
3 000 rub. - for the 3rd child.
The amount of tax payable for June 2019 is: 3,146 rubles. ((30,000 - 1,400 - 1,400 - 3,000) *13%)
Having paid the salary, Alternativa LLC is obliged to transfer the tax withheld from the salary.
Consider the procedure for transferring income tax from wages to the budget.
Transfer of income tax in 2018-2019
Currently installed single term for the payment of personal income tax from all forms of payment of wages. The organization is obliged to transfer personal income tax to the budget no later than the day following the day of actual payment of wages, taking into account the postponement due to weekends and holidays (clause 2 of article 223, clause 6 of article 226 of the Tax Code of the Russian Federation).
A special deadline for the transfer of personal income tax is established for sick leave and vacation pay. Withheld tax must be transferred to the budget no later than the last day of the month in which such payments are made.
Important! Violation of the deadline for transferring income tax (even for one day) is punishable not only by penalties, but also by a fine of 20% of the late payment (Article 123 of the Tax Code of the Russian Federation).
Results
The term for transferring personal income tax from wages depends on the date of actual receipt of income. Since 2016, this period has become the same for all forms of salary payment: no later than the day following the day of its actual issuance, taking into account the possibility of transfer due to holidays. An exception is established for sick leave and vacation pay, the deadline for paying tax on which corresponds to the last day of the month of their payment.
Ekaterina Annenkova, an auditor certified by the Ministry of Finance of the Russian Federation, an expert in accounting and taxation of IA "Clerk.Ru". Photo by B. Maltsev IA Clerk.Ru
Despite the fact that the taxpayers for personal income tax are individuals, the issues of accrual and payment of this tax are of great importance for legal entities who are recognized as tax agents.
It is tax agents* who need to without fail calculate and withhold this tax from the income of its employees and other individuals who receive income from them.
*If individuals receive taxable income from organizations, individual entrepreneurs and other persons, personal income tax from them, in accordance with the requirements of the Tax Code of the Russian Federation, is withheld by tax agents.
In addition, in accordance with the provisions of paragraph 2 of Article 230 of the Tax Code of the Russian Federation, tax agents submit to the IFTS at the place of their registration information:
- on the income of individuals of the expired tax period*,
- on the amounts of personal income tax accrued, withheld and transferred to the budget for this tax period,
* The tax period for personal income tax is a calendar year (Article 216 of the Tax Code of the Russian Federation).
Also, the provisions of the Tax Code provide for the obligation tax agents on the transfer of personal income tax to the budget. This means that tax agents are liable for late payment of personal income tax, as well as errors in its calculation and calculation.
The tax agent is obliged to transfer the amounts of accrued and withheld personal income tax no later than the day:
- actual receipt of cash from the bank Money to pay income
- transfer of income from the accounts of tax agents in the bank to the accounts of the taxpayer or, on his behalf, to the accounts of third parties in banks.
- following the day of actual receipt by taxpayers of income (for income paid in cash),
- following the day of actual withholding of the accrued amount of personal income tax (for income received by the taxpayer in kind or in the form of material benefit).
Of course, the main income that a tax agent most often encounters is remuneration (and other payments) for the performance of labor or other duties, works, services, or, more simply, the salary of employees.
Also, quite often, organizations and individual entrepreneurs make payments to individuals under GPC agreements.
In our article, we will consider the features of the procedure for paying personal income tax to the budget:
- from the income of employees in the form of wages (including advance payments) and vacation pay,
- when paying under GPC agreements.
Taxpayers and tax agents
Let us consider in more detail who and in what cases, in accordance with the provisions tax legislation, applies to taxpayers and tax agents.- Taxpayers.
- individuals who are tax residents RF*,
- individuals receiving income from sources in the Russian Federation who are not tax residents of the Russian Federation.
At the same time, the period of stay of an individual in the Russian Federation is not interrupted for periods of his departure outside the Russian Federation for short-term (less than six months) treatment or training.
Regardless of the actual time spent in the Russian Federation, Russian military personnel serving abroad, as well as employees of state authorities and local governments seconded to work outside the Russian Federation, are recognized as tax residents.
- tax agents.
- Russian organizations,
- individual entrepreneurs (IP),
- notaries in private practice
- lawyers who have established law offices,
- separate divisions foreign organizations in the Russian Federation,
In accordance with the requirements of Article 226 of the Tax Code of the Russian Federation, tax agents are required to:
- calculate personal income tax
- withhold personal income tax from the income of the taxpayer,
- transfer income tax to the budget.
Note:Payment of personal income tax at the expense of tax agents not allowed.
In addition, when concluding contracts and other transactions prohibited inclusion in them of tax clauses, in accordance with which tax agents paying income assume the obligation to bear the costs associated with the payment of personal income tax.
Personal income tax on lawyers' income is calculated, withheld and paid by bar associations, law firms and legal advice offices.
Salary and advance
Monthly wages are calculated on the last day of that month.At the same time, in accordance with the requirements of Article 136 of the Labor Code, the employer must pay wages at least every half a month on the day established by:
- internal labor regulations,
- collective agreement,
- labor contract.
At the same time, the accountant has a logical question - when to withhold and pay personal income tax from advances?
It is necessary to calculate and withhold personal income tax from the salary of employees on the last day of each month when calculating, in fact, the salary itself.
Advances paid before this day on account of wages are not recognized as income of employees in accordance with the provisions of the Tax Code of the Russian Federation, which means that they are not subject to personal income tax.
Based on clause 6 of article 226 of the Tax Code of the Russian Federation, the employer is obliged transfer the amount of the calculated and withheld personal income tax no later than:
- the day of actual receipt of cash in the bank for the payment of income,
- the day of transfer of income from bank accounts to the accounts of the taxpayer or, on his behalf, to the accounts of third parties in banks.
- following the day of actual receipt by the taxpayer of income for income paid in cash,
- following the day of the actual withholding personal income tax for income received by the taxpayer in kind or in the form of material benefits.
A personal income tax from advances- not withheld and not included in the budget.
The same position is held by the regulatory authorities.
So, for example, in his Letter dated April 18, 2013. No. 03-04-06 / 13294, the Ministry of Finance, when asked at what point the company has an obligation to transfer to the budget the amounts of personal income tax withheld from employees' salaries, answers the following:
“According to Art. 136 of the Labor Code Russian Federation wages are paid at least every half a month a day, statutory internal labor regulations, collective agreement, labor contract.
Paragraph 2 of Art. 223 of the Tax Code establishes that when receiving income in the form of wages, the date of actual receipt by the taxpayer of such income is the last day of the month for which he was accrued income for the performed labor duties in accordance with the employment agreement (contract).
Tax agents, in accordance with paragraph 4 of Art. 226 of the Code, are obliged to withhold the accrued amount of tax directly from the income of the taxpayer when they are actually paid.
In accordance with paragraph 6 of Art. 226 of the Code, tax agents are obliged to transfer the amounts of calculated and withheld tax no later than the day of actual receipt of cash in the bank for the payment of income, as well as the day of transfer of income from the accounts of tax agents in the bank to the accounts of the taxpayer or on his behalf to the accounts of third parties in banks.
Thus, the tax agent calculates, withholds and transfers personal income tax from wages to the budget once a month in the final calculation of the employee's income based on the results of each month for which he was accrued income, within the time limits established by paragraph 6 of Art. 226 of the Code."
Vacation pay
In accordance with Article 114 of the Labor Code of the Russian Federation, employees are granted annual leave while maintaining their place of work (position) and average earnings.Despite the fact that the payment of vacation pay is provided for by the Labor Code and is carried out only if labor relations between an individual and an employer, the Ministry of Finance and tax authorities not the first year they insist that in order to personal income tax vacation pay is not included in wages.
And, accordingly, clause 2 of Article 223 of the Tax Code of the Russian Federation, in accordance with which income in the form of wages is recognized for personal income tax purposes on the last day of the month for which they are accrued, does not apply to vacation pay.
This means that personal income tax must be transferred to the budget at the time of payment of vacation pay to an employee (which seems very laborious for the accounting department of companies with a large staff).
This position is reflected, for example, in the letter of the Ministry of Finance of the Russian Federation dated January 24, 2008 N 03-04-07-01 / 8:
“Subparagraph 1 of paragraph 1 of Article 223 of the Code determines that when receiving income in cash, the date of actual receipt of income is determined as the day of payment of income, including the transfer of income to the taxpayer's bank account.
In accordance with paragraph 2 of Article 223 of the Code, when receiving income in the form of wages, the date of actual receipt by the taxpayer of such income is the last day of the month for which he was accrued income for the performed labor duties in accordance with the employment contract.
As far as vacation pay is concerned, this payment is not a payment of income for the performance of labor duties, since, in accordance with Articles 106 and 107 of the Labor Code of the Russian Federation, vacation is the time during which the employee is free from the performance of labor duties.
The date of actual receipt of income in the form of vacation pay is determined in accordance with subparagraph 1 of paragraph 1 of Article 223 of the Code as the day of payment of these incomes, including the transfer of income to the taxpayer's bank accounts, regardless of the month for which it was accrued.
Accordingly, if the company did not withhold and transfer personal income tax from vacation pay, when passing field check she expected a fine of 20% (in accordance with the provisions of Article 123 of the Tax Code of the Russian Federation) of the untimely paid amount of tax.
However, up to a certain point (namely, until 2012), the courts periodically supported the taxpayer, canceling the penalties of the Federal Tax Service.
What has changed in 2012?
The Supreme Arbitration Court of the Russian Federation said its weighty word. In its Decision No. 11709/11 dated February 7, 2012, the Presidium of the Supreme Arbitration Court of the Russian Federation expressed an opinion that, on the one hand, contradicted the position of the Ministry of Finance, namely, it recognized that the payment of vacation pay relates to the remuneration of employees. But at the same time, he supported the position of the Ministry of Finance in the main thing - personal income tax must be paid at the time of transferring vacation pay. The SAC pointed out that despite the fact that vacation pay is related to income in the form of wages, it does not follow from this that the date of transfer of personal income tax from vacation pay should be determined according to the rules of clause 2 of article 223 of the Tax Code of the Russian Federation. The SAC bases its position on the fact that the legal norm contained in paragraph 2 of Article 223 of the Tax Code of the Russian Federation regulates a special procedure for determining the date of actual receipt of income in the form of wages as the last day of the month for which the employee was accrued income. According to the court, this legal regulation due to the fact that, in accordance with part 6 of article 136 of the Labor Code of the Russian Federation, wages are paid at least every half a month.
At the same time, according to clause 3 of article 226 of the Tax Code of the Russian Federation, the calculation of personal income tax amounts is carried out by tax agents on an accrual basis from the beginning of the tax period at the end of each month. Therefore, before the end of the month, it is impossible to determine the income received in the form of wages for the month and calculate the tax to be withheld and transferred to the budget when paying wages for the first half of the month. Meanwhile, by virtue of Article 114 and Part 9 of Article 136 of the Labor Code of the Russian Federation, vacation pay is made no later than three days before it starts. Therefore, when determining income in the form of vacation pay for the purpose of calculating personal income tax, the amount of other income received during the corresponding month does not matter. Thus, there are no objective obstacles for the tax agent to transfer the specified tax in accordance with the procedure provided for in paragraph 1, clause 6, article 226 of the Tax Code of the Russian Federation.
In response to this Decision of the SAC, the Ministry of Finance immediately issued a Letter dated 06.06.2012. No. 03-04-08 / 8-139, in which he again called on taxpayers to be guided by the payment of vacation pay, clause 1, clause 1, article 223 of the Tax Code of the Russian Federation:
“According to paragraph 2 of Article 223 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), when receiving income in the form of wages, the date of actual receipt by the taxpayer of such income is the last day of the month for which he was accrued income for the performed labor duties in accordance with the employment contract (contract ).
The date of actual receipt of income in the form of vacation pay is determined in accordance with subparagraph 1 of paragraph 1 of Article 223 of the Code as the day of payment of income, including the transfer of income to the taxpayer's bank accounts.
This conclusion is confirmed by the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 7, 2012 No. 11709/11.”
Accordingly, today, personal income tax from vacation pay must be transferred simultaneously with their payment (on the same day, or, in the cases provided for in clause 6 of Article 226 of the Tax Code of the Russian Federation, the next day).
After all, after the decision of YOU, no court will take the side of the taxpayer, even if he tries to defend his point of view in court.
Payments upon dismissal of an employee
At accrual of personal income tax from the income of a leaving employee, the tax should be transferred in accordance with paragraph 2 of Article 223 of the Tax Code of the Russian Federation on the day the calculation is paid to the employee (or the next day).Based on clause 2 of Article 223 of the Tax Code of the Russian Federation, in the event of termination of employment before the expiration of a calendar month, the date of actual receipt by the taxpayer of income in the form of wages is considered to be:
- the last day of work for which he was accrued income.
“In accordance with paragraph 6 of Art. 226 of the Code, tax agents are obliged to transfer the amounts of calculated and withheld tax no later than the day of actual receipt of cash in the bank for the payment of income, as well as the day of transfer of income from the accounts of tax agents in the bank to the accounts of the taxpayer or on his behalf to the accounts of third parties in banks.
In other cases, tax agents transfer the amounts of calculated and withheld tax no later than the day following the day the taxpayer actually received income - for income paid in cash.
Taking into account that the settlement with the dismissed employee was made at the expense of the funds held in the cash desk of the organization, the tax on personal income by the tax agent must be transferred to the budget no later than the day following the day the taxpayer actually received income.
At the same time, paragraph 2 of Art. 223 of the Code provides that in the event of termination of employment before the expiration of the calendar month, the date of actual receipt by the taxpayer of income in the form of wages is the last day of work for which income was accrued to him.
Payments and advances under GPC agreements
Payments (including advance payments) under a civil law agreement (GPC) require separate consideration.Payments under GPC agreements do not apply to wages and are regulated not by the Labor Code of the Russian Federation, but by the Civil Code.
Accordingly, the provisions of paragraph 2 of Article 223 of the Tax Code of the Russian Federation do not apply to such payments.
The date of actual receipt of income in this case will be the day of payment of income according to GPC agreement.
At the same time, in accordance with subparagraph 6, paragraph 1, article 208 of the Tax Code of the Russian Federation, remuneration for completed work, rendered service.
In addition, in accordance with the provisions of Article 41 of the Tax Code of the Russian Federation, economic benefits, in cash or in kind, are recognized as income of the taxpayer, taken into account if it is possible to assess it and to the extent that such benefits can be assessed.
The procedure for payment for work under a work contract is regulated by Article 711 of the Civil Code of the Russian Federation.
In accordance with the provisions of this article, if the contract does not provide for advance payments, then the customer is obliged to pay the contractor the price stipulated by the contract after final delivery results of work provided that the job is done:
- properly,
- within the agreed time (or with the consent of the customer ahead of schedule).
In accordance with paragraph 2 of Article 715 of the Civil Code of the Russian Federation, if the contractor has not started the execution of the contract in a timely manner or performs the work so slowly that it becomes clearly impossible to complete it by the deadline, the customer has the right:
- withdraw from the contract,
- claim damages.
Thus, it is not possible to determine and evaluate economic benefits at the stage of advance payment of an individual under a GPC agreement.
Accordingly, the payment of an advance under a GPC agreement does not mean that an individual has received income.
Income under the GPC agreement can only be assessed after the signing of the acts of acceptance and transfer of the work performed (services rendered).
Based on the foregoing, it would be logical to conclude that the organization will be able to withhold personal income tax only after the completion of the transaction.
In that case of personal income tax it would be necessary to accrue for the entire amount of payment under the GPC agreement (including previously paid advances).
However, another position is much less risky, according to which advances under the GPC agreement are subject to personal income tax at the time of payment in accordance with paragraph 1 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation:
- the date of actual receipt of income is defined as the day of payment of income.
But, given that in the situation with individual entrepreneurs, advances are recognized as an object of taxation, and also taking into account the fact that, in accordance with Article 123 of the Tax Code of the Russian Federation, unlawful non-withholding, non-transfer (as well as incomplete withholding or transfer) within the period established by the Tax Code of the Russian Federation tax subject to withholding and transfer by a tax agent entails:
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Changes and features of payroll reporting in 2019. New in the calculation and taxation of wages and benefits.
In 2016, numerous amendments to the Tax Code came into force. Thus, the procedure for submitting a service was changed, as well as the procedure for submitting a report to an LLC. The changes also affected the terms of payment of personal income tax (personal income tax), the tax agents of which are organizations and individual entrepreneurs.
Basic rules for paying personal income tax
When it comes to personal income tax, the company's accountant must correctly determine three dates:
- receipt by an employee of income (salary, vacation pay, sick leave, etc.);
- withholding tax;
- tax transfers to the budget.
These are the dates employees will pay attention to. tax service, and their non-compliance will be the basis for the imposition of penalties on the company.
The list of basic rules for the payment of personal income tax in 2016:
- the date of calculation of personal income tax coincides with the actual date of its receipt;
- tax withholding occurs on the day of payment of income to an individual;
- the tax agent is obliged to transfer personal income tax to the budget no later than the next day after it is withheld, with the exception of vacation and hospital payments;
- since 2016, the term for transferring tax to the budget directly depends on the type of income (salary, vacation pay, dividends, etc.), and not on the method of receiving it by an individual (cash, bank payment), as it was before.
Personal income tax from salary in 2016
Regardless of the tax regime and type of activity (anyone can receive this information), all organizations and individual enterprises are payers of personal income tax from employees' salaries.
date of receiving
According to Labor Code The Russian Federation is supposed to pay salaries to employees at least once every fortnight. The days of issuance are set at each individual enterprise on the basis of a collective or labor agreement.
Most domestic companies pay the staff exactly twice a month. The first payment is called the advance, and the second is called the final settlement. The date of actual receipt of wages is the last day of the month for which wages are accrued. Thus, in tax reporting for personal income tax, the last day of each month must be indicated as the date of receipt of the employee's income in the form of wages.
Retention date
The day of issuance of the second half of the salary (final settlement) is taken as the date of deduction. When calculating the amount of personal income tax, payments for both halves of the month are added up.
Until the employee receives a full salary, personal income tax is not required to be withheld and transferred to the budget, but this does not affect the date of receipt in the reporting.
Date of transfer to the budget
Since 2016, the tax agent is obliged to transfer personal income tax from the salary no later than the next day after the issuance (and, accordingly, deduction) of its employee. On the day of retention, this is also permissible.
Can I pay VAT in advance?
tax code such activities are prohibited. The fiscal service will regard the payment as an "unexplained receipt". Exceptions are possible, but the tax agent will have to judicial procedure to establish the correctness of the calculation of personal income tax, if the transfer to the budget was made ahead of schedule.
Also, often accountants make a mistake by paying tax on an advance. But according to the current legislation, the salary cannot be considered received before the end of the month, which means that the personal income tax from the advance will not be summed up with the personal income tax from the final salary, and a shortage will be recorded. In such a situation, the tax agent expects penalties in the amount of 20% of the missing amount.
Advice: one cannot ignore another common mistake of entrepreneurs, which concerns a misinterpretation - exemption from the use of a cash register does not exempt from compliance with cash discipline.
An example of the correct indication of the terms and operations with personal income tax from wages
On May 20, 2016, an advance payment was paid to the employee for the first half of the current month, and on June 10, the remaining salary for the second half of May. The day of receipt of income in the form of wages will be considered May 31, the day of withholding personal income tax - June 10. It is necessary to transfer the tax to the budget on June 10 or 13 (11 and 12 are days off).
Although it is quite easy to identify and enter the correct dates (just a plot), reporting errors are still common.
Changes in the procedure for paying tax on sick leave and vacation pay in 2016
Holidays and sick days are not related to salary. Tax from them is withheld on the day of receipt of income in cash or on bank card. Since 2016, the deadline for paying personal income tax from vacation and sick leave to the budget has been changed. Now it can be transferred no later than the last day of the month in which the issue was made. Previously, this had to be done directly on the day the employee received sick leave or vacation pay.
Income tax must be paid no later than the dates established by the Tax Code. Violation of the terms of payments threatens the application of penalties. In this article, we will consider the time frame for tax agents, individual entrepreneurs and individuals to transfer personal income tax.
Payment of personal income tax by tax agents
Organizations, individual entrepreneurs, as well as private notaries and lawyers paying income to individuals are tax agents. From the amount of taxable types of income, they calculate, withhold personal income tax, and then pay it to the budget (clause 1, article 24 of the Tax Code of the Russian Federation).
According to the rule of paragraph 4 and paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, personal income tax is withheld on the day of the actual payment of income (this is the date determined by the provisions of Article 223 of the Tax Code of the Russian Federation), and it is sent to the budget no later than the next day after the payment of income to an individual. This applies to salaries, bonuses, payments under GPC agreements, dividends, etc. The exception is vacation and sick leave (including "care" sick leave due to a child's illness): the "income" withheld from them can be transferred on the last day of the month of payment to their employee.
Please note: with personal income tax salaries paid only once a month - after its final payment to the employee for billing period(Letter of the Federal Tax Service of the Russian Federation dated January 15, 2016 No. BS-4-11/320). From the salary advance, the tax will have to be withheld and transferred only if the date of its payment coincides with the last day of the month (for example, June 30). The date of actual receipt of “salary” income is the last day of the month for which the salary was accrued (clause 2 of article 223 of the Tax Code of the Russian Federation), and if an advance is paid to employees on this date, tax should be paid from it - this is the position of the Supreme Court (definition of the Supreme Court RF dated May 11, 2016 No. 309-KG16-1804).
A special deadline applies to the payment of personal income tax on income related to securities - 1 month from the earliest of the dates established by paragraph 9 of Art. 226.1 of the Tax Code of the Russian Federation.
Individual entrepreneurs and individuals - the deadline for paying personal income tax in 2018
Having received the first income on OSNO, individual entrepreneurs and private practitioners declare to the Federal Tax Service Inspectorate about the estimated income (declaration 4-NDFL), on the basis of which the inspectors calculate the amounts tax advances, and the individual entrepreneur must pay them within a year. According to the notice from the Federal Tax Service Inspectorate, the tax is paid in three installments: July 15, October 15 and January 15 of the next year (clause 9, article 227 of the Tax Code of the Russian Federation). In subsequent periods, the IFTS calculates advances according to the declaration 3-NDFL. If real income The individual entrepreneur will exceed the estimated one, he will have to calculate the tax and pay it in addition no later than July 15 of the next year.
For individuals who do not have the status of an individual entrepreneur, there is a single deadline for paying personal income tax on the income they receive. When the tax is not withheld by the tax agent, or income is received from other sources (sale of property, winnings from 4,000 to 15,000 rubles, etc.), an individual submits a 3-NDFL declaration and pays "income" no later than July 15 (Art. 228 of the Tax Code of the Russian Federation).
Terms of transfer of personal income tax in 2018 - table:
|
Who is required to pay taxes |
Type of taxable income |
Deadline for tax payment in 2018 |
|
Tax agents |
Salary |
Not later than the day following the day of payment of income to the employee (clause 6 of article 226 of the Tax Code of the Russian Federation) |
|
Benefits related to temporary disability (including for caring for a sick child) |
The last day of the month in which the income was paid to the employee (clause 6 of article 226 of the Tax Code of the Russian Federation) |
|
|
Vacation |
||
|
Income from operations with securities |
1 month from the earliest date:
|
|
|
In all other cases, income payments |
The day following the day of payment of income to an individual (clause 6 of article 226 of the Tax Code of the Russian Federation) |
|
|
Taxpayer - Sole Proprietor |
Estimated income in the tax period |
Advance payments:
(Clause 9, Article 227 of the Tax Code of the Russian Federation) |
|
Actual taxable income of the tax period |
Amount to be paid:
(Clause 6, Article 227 of the Tax Code of the Russian Federation) |
|
|
The taxpayer is an individual |
All taxable income (from which personal income tax was not withheld by tax agents) |
(Clause 4, Article 228 of the Tax Code of the Russian Federation) |
