Painted ndfl from zp wiring. Accounting deduction from wages. Postings on accrual and retention Ndfl with salary

In Russia, salary refers to taxable income. The duty to hold the tax and transfer it to the budget is assigned to the employer.

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How in 2020 it is drawn up with the hold of NDFL with salaries? The employer is obliged to maintain a tax on the received income from the salaries.

But not any income of the hired employee is taxable. When in 2020, the NDFL is held and how to display the operation in accounting?

Highlights

Accrued wages, any employer must accrue, keep and pay to the budget compulsory tax On the income of the physical, that is, his employee.

By russian legislation The calculation with hired personnel is carried out at least twice a month. NDFL is held only once a month following the results of the monthly calculation.

Names not charged NDFL with compensation payments, public benefits ,.

Definitely holds personal income tax on such payments as:

• wage;
• amounts on executive sheets;
• and (except excluded);
• (when traveling across the Russian Federation with the amount from 700 rubles, with foreign trips - from 2 500 rubles);
• match more than 4,000 rubles an employee and in the amount of over 50,000 rubles at the birth of a child;
• dividends;
• payments on material benefit;
• income in kind equivalent;
• credit interest.

Where is the payment

Restored S. salary NDFL The employer is obliged to list the budget. For this purpose is provided special reports The agent in which he should display the amounts of taxable income and the amount of valuable taxes ().

Taxes on the incomes of individuals are deducted in order to replenish the state treasury. Subsequently, funding is used state programs, including social Security taxpayers.

In many respects from the completeness of paying taxes social level in the state. Main part income taxes Enters the budgets of the subjects of the Russian Federation, but some proportion is deducted to local budgets.

The tax agent lists the taxes in the salary of employees in tax authorities At the place of accounting. A separate division pays payments at the location.

In this case, income tax is made by a single payment. The federal treasury is engaged in further distribution.

It should be noted that citizens often confuse the holding of NDFLs with wages with pension deductions. It is important to understand that this tax is not associated with contributions to the FIU.

Legal base

Accounting of operations relating to payments on personal income tax is carried out according to the instructions for applying the accounts plan adopted.

Information on taxes on taxes and fees paid by the organization is summarized in account 68.

In this account, analytical accounting is organized, which is conducted by tax evidence. When taking into account the amount of personal income tax 68, the "NDFL" subaccount opens. Accrual of the personnel is displayed on account 70.

Display of accounting wiring

The wiring performed when the income tax is deducted, performs an integral part all calculus from employees' income. The exceptions represent only non-taxable operations.

Any calculations are an asset / passive, that is, depending on the direction of account calculations, can become active or passive.

The peculiarity of the posting under consideration is that, depending on which payment is made, it changes the debt account, the credit account always remains unchanged.

Used to account for calculations on account 68 is a complex account to which several sub-accounts can open. In this case, this is a subaccount "NDFL".

Calculation of the tax for paying to the budget is displayed on credit account 68, the payment of the tax is carried out on the debit of this account.

Dt60 (76) KT68. NDFL

If ndfl is retained from wages Working main production, wiring will be the next (employee works):

Dt70 kt68.NFL

Primary document

• document's name;
• date of preparation;
• name of the compiler (organization);
• hosoperation content;
• the magnitude of the measurement of the homogeneration with the display of the used measurement units;
• name full-time posts persons who have accomplished and responsible for operation and registration;
• signatures of these persons with bringing details for accurate identification.

To the number primary documentationApplied when calculating salary include forms:

• - Tabel used to account for working hours and pay payments. Based on this document, salary is charged to employees. It is necessary to maintain accounting by salary. In addition, the Tabel acts as an economic exclusion of labor costs when conducting tax accounting. In fact, the document certifies the execution of labor personnel.
• vedomosti for calculations and payments
  

  When using T-49, other statements do not apply. When the salary is listed immediately on bank cardsThe only T-51 form applies.

• T-53A - Magazine used to register payment and settlement statements
  The form applies to registering and taking into account all employee payroll.
• facial Accounts Forms
  

Forms are used in the monthly mapping of salary information, all charges, deductions, payments in favor of workers throughout the year.

When paying dividends

Persons who are members (founders) of the organization and having a share in the authorized capital of the company, have the right to receive a part of profits from activities or dividends.

These revenues remain after the deduction of all taxes from the amount of the company. Each owner receives dividends in proportion to its share.

Dividends of individuals belong to taxable income. When paying from them you need to keep NDFL. The tax rate according to dividends for residents of the Russian Federation is 13%, for non-residents - 15%.

Holding from wages is divided into three groups: Mandatory (prescribed by law), on the initiative of the employer (also regulated by labor law), according to the employee. Consider the mains typical wiring For retaining from salary.

Mandatory deductions include taxes from employee income - NDFL. For different categories of workers their own tax rate.

Reflected by wiring:

• Debit Credit 68 NDFL.

Recorded:

• Debit Credit 76..

The payment of retained 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.

The transfer costs are made at the expense of the employee (the Bank's Commission, etc.).

Example of wiring: Painted NDFL from 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:

DT account	Account kt.	Wiring Description	Wiring amount	A document base
			35 000
	68 NDFL		4550	Payroll
	76	Alimony is kept	7000	Performance list
66		Monthly loan debt repayment	112 500	Payment order Ex.

Holding on the initiative of the employer

There are in the event of damage or loss of property (debit Credit 73.2), debt under accountable amounts (debit Credit 71). Also, the employer can keep part of the employee's salary money At the expense of the repayment of the loan previously issued to them (Credit Debit 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 Credit 73).

The employee from wages (000 rubles) hasted money to repay a loan in the amount of 5,500 rubles.

Wiring:

DT account	Account kt.	Wiring Description	Wiring amount	A document base
		Accrued salary employee	000	Payroll
	68 NDFL	Putted tax NDFL	3640	Payroll
	73.1	The amount of loan is held	5500	Borrow Accounting Contract

Holding on the initiative of the employee

The employee can be asked himself to hold a monthly amount from his wage. These may be the amounts of loan repayment from the employer, for charity, voluntary insurance or membership trade union contributions (debit

It is also important to draw attention to Hold down Ndfl employer regardless of the form in which the salary of the employee is paid, that is, the tax is charged as with the cash flow of salaryand in the case if the payment of his labor is a worker gets in kind.

1. In the column names of the operation displays the receipt of short-term loan. The amount in our case is 100,000 rubles. Debit - 50. Credit - 66
2. Operation name - interest accrued. Amount - 5000. Debit - 91. Credit - 66
3. Calculation of personal income tax with interest received on the loan. Amount - 650. Debit - 66. Credit - 68
4. Return of funds received as a loan. Amount - 105000. Debit - 66. Credit - 50
5. Listing to the NDFL budget with interest received on the loan. The amount is 650. Debit - 68. Credit - 51.

Painted NDFL from wages - wiring

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 postings by income tax when reflected different situations - Pay salary, dividends, benefits, etc.

According to Stat. 226 p. 4 NK Tax agents (employers) are required to hold the tax when paying any types 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.

Painted NDFL from wages (tax on individual income) in 2020

• document's name;
• date of preparation;
• name of the compiler (organization);
• hosoperation content;
• the magnitude of the measurement of the homogeneration with the display of the used measurement units;
• the name of full-time posts of persons who have accomplished and responsible for operation and registration;
• signatures of these persons with bringing details for accurate identification.

• wage;
• amounts on executive sheets;
• vacation and hospital (except excluded);
• traveling (during traveling across the Russian Federation with the amount from 700 rubles, with foreign trips - from 2 500 rubles);
• match more than 4,000 rubles an employee and in the amount of over 50,000 rubles at the birth of a child;
• dividends;
• payments on material benefit;
• income in kind equivalent;
• credit interest.

Accounting wiring for Holding NDFL from wages

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

1. 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.
2. 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.
3. Calculate the amount of wages that the employee receives at the deduction of NDFL:
   30 000 - 3 146 \u003d 26 854 rub.

Holding ndfl from wages and refund is overcome

1. Mandatory, which are manufactured on the basis of the norms of the current legislation of the Russian Federation.
2. Hold on the initiative of the employer (in accordance with the law on labor).
3. Holding on the initiative of the employee (based on the relevant statement written by him).

Attention should be paid to one important point. Suppose that the employee worked in several separate divisions of LLC within a month. In such a situation, the holding of personal income tax and payment of the tax from the income of this individual is made to the budgets at the location of each of separate divisions Organizations. The time is also taken into account, which was actually worked out in each of the separate divisions of the organization.

Moment Hold Ndfl from wages

To independently make the NDFL calculation, you need to take into account such circumstances as:

• The main size of all earnings from the beginning of the year before counting.
• List of revenues that are not taxed.
• Figure tax deductions for a child.
• The size property deduction (if he is).

Consider wiring on a specific example: Nikolaev Yu.V. Received a reward in the amount of thirty thousand rubles. This amount includes salary and premium part. This person It has the right to deduct, which is equal to the sum of five hundred rubles, and deducts to the child.

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In the case of acquiring any services, an individual may also need to make tax payments. In this case, the organization must subtract the appropriate amount, and provide the seller to provide cash taking into account pMFL payments. In such a situation, there are also wiring:

• for dividend payments to shareholders and founders - account 75;
• when holding the tax from wages - 70;
• if we are talking about material assistance – 73;
• with deductions from the income of civil-legal type - 76;
• with short-term loans individuals – 66;
• long-term loans - 67;

Accounting for NFFL, wiring, examples

To take into account the tax on income of individuals, 68 "Calculations for taxes and fees" is used, which opens the PFFL subaccount. When accrued by NDFL for paying to the budget, it is reflected in the loan account. 68 In correspondence with accounting accounts for the income of an individual. Tax payment is reflected in the debit of sch.68.

Calculation and Hold Ndfl is accompanied by the implementation of the appropriate wiring in accounting. The article presents a table with wiring to calculate the tax to payment, as well as examples of the calculation of personal income tax from dividends, interest on the loan and wages of the employee. After considering this topic, we will deal with the reporting on personal income tax.

Main accounting wiring for salaries and hold from it

- in the amount of the main and additional wage, respectively, the work of the main production, working aids, workshop management workers and other activities in the interests of the workshop in general, employees of the organization management office, as well as attendants employed in the Central Office of the Organization and other works having generality importance, workers employed in serving industriesah and farms;

Holding for these days is not made if the employee is dismissed on the grounds specified in paragraph 1 and 2, 3 and 4 h. 1 Article. 81, p. Section 1, 2, 5, 6 and 7 h. 1 Art. 83 TK RF. In accounting, such retention is drawn up similarly to withholders when the committed error is detected.

March 4 2020 Labor NDFL Wiring

In accordance with paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, the company is forced to keep the tax when making payments in favor of the employee. Thus, any deductions are accompanied by a specific operation. In the event that the NDFL is retained, the operation of the operation is contained in correspondence with the account "68". It characterizes the beneficiary of payments and type of this wiring. The aspect of this issue is quite important, since the Tax Code provides liability for the irreparation of the tax or the provision of deliberately false information about retaining taxes.

As an example, you can use wiring from dividends. Suppose the founder of Vasilyev A.A. Received dividends in the amount of 50 thousand rubles. In this case, the tax rate is 9%, which has increased to 13% since 2015. Thus, ndfl \u003d 50 000 * 13% \u003d 6500 rubles.

05 Aug 2018. 275

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.

Painted NDFL from wages - wiring

• tax deduction;
• resident status or non-resident.

• 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 result from the beginning of the year do not exceed 280,000 rubles.

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

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

Accounting wiring for Holding NDFL from wages

Attention

Then you need to make a wiring debit account 76 "Calculations with different debtors and creditors" - credit account 68-NDFL. The NDFL from the amount of dividends is retained: the wiring during the holding of NDFLs from the amount of wiring paid dividends will depend on whether the recipient is a dividend employee or not.

Wiring Situation Recipient Dividend is an employee of a company paying dividend debit account 70 - Credit Credit 68-NDFL Recipient Dividend is not an employee of a company paying dividends Debit account 75 "Calculations with founders" - credit account 68-NDFL listed Ndfl to the budget: Wiring Regardless What income (salaries, dividends, etc.) lists the personal incomephoda to the budget, the wiring is drawn up: the debit of the account 68-NDFL is a credit of account 51 "Settlement accounts". Subscribe to our channel in Yandex.

Accounting Holding from wages: Postings and examples

Back to the hold of Ndflast and Hold Ndfl is accompanied by performing appropriate wiring in accounting.

The article presents a table with wiring to calculate the tax to payment, as well as examples of the calculation of personal income tax from dividends, interest on the loan and wages of the employee.
After considering this topic, we will deal with the reporting on personal income tax. NFFL wiring to account for tax on individual income is used 68 "Calculations on taxes and fees", which offers subaccount "NDFL".

When accrued by NDFL for paying to the budget, it is reflected in the loan account. 68 In correspondence with accounting accounts for the income of an individual. Tax payment is reflected in the debit of sch.68. Holding and pay NDFL: Debit Credit Title Operation 75 68 Passed NDFL from dividends founders and shareholders.

70 68 Painted NDFL with wages of workers.

Add to Commodified Follow Ndfl - Wiring reflecting this operation, Contributed to correspondence with the score of "68" - an account that characterizes the recipient of the payment, as well as its appearance. What payments are and how to reflect the tax to keep taxes, and will be discussed in our article.

What does the deduction of NFFL from wages mean? What payments can be kept tax on income of individuals? What wiring reflects the holding of ndfl? Results What does the deduction of personal income tax from wages?

Examples of calculating NDFL

In accordance with paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, the company is forced to hold (in more simply - to withdraw) the tax in the benefits of the employee. Art. 217 of the Tax Code consists of a list of operations released from taxation. For the issue of exemption from tax, see

Painted NDFL (accounting)

NDFL (NK RF, Ch2, Chapter 23, Article 210) Download tax explanations About standard tax deductions (NK, RF, Ch2, Chapter 23, Article 218) Download Tax Expandments on Standard Tax Detections (NK, RF, Ch2, Chapter 23, Article 218) Download Tax Expandments on Social Tax Detections (NK, RF, C2, Chapter 23, Article 219) Download Tax Explanations on Investment Tax Deductions (NK, RF, Ch2, Chapter 23, Article 219.1) Download Tax Explanations declaration Ndfl (NK, RF, CH2, Chapter 23, Article 229) Postings on Hold Ndfl with Dividends Amount Debit Credit Operation Name 50000 84 75 Accrued Dividends Ivanov 4500 75 68 Calculated Dividend Tax 45500 75 50 Dividends Ivanov 4500 68 51 Tax payable listed to the budget Example of accrual of personal income tax from the interest received on the loan company received short-term credit from Ivanova I.A. in the amount of 200,000 rubles.

NDFL wiring

Calculate the amount of tax to hold and execute accounting wiring. CBC NDFL for employees 2017 Amount NDFL \u003d (47000 - 1400) x 13% \u003d 5928 rub.
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.

Wiring while holding ndfl from wages

DT - 51 "Calculated accounts" CT - 66 "Calculations on the principal debt"  500,000 rubles.

• There are no interest on the loan for the month: DT - 91 subaccount "Other expenses" CT - 66 subaccount "Calculations by interest"  4931,51 руб.
• Passed personal income tax with the amount of interest on the loan: DT - 66 subaccounts "Calculations by percentage" CT - 68-1  641.1 rubles.
• Interest on the loan is paid when holding NDFL: DT - 66 subaccount "Calculations by percentage" CT - 51  4290,41 rub.
• Listed payable amount of personal income PFFL in the budget: DT - 68-1 CT - 51  641.1 rubles.
• An 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:

• wages, benefits, premiums, vacationers, etc.

What is the wiring, if the NDFL is retained

In some cases, the size of the deduction can be increased. For example, hold on the executive list. According to the deductions, a limit is established 70%:

• According to alimony on minor children;
• Compensation for harm caused by the health, the death of the breadwinner;
• Reimbursement of criminal damage.

Also, when calculating hold, you should consider:

• If the amount of mandatory retention exceeds the limit (70%), then the amount of deductions is distributed proportional to the mandatory deductions.

  
  The rest of the retention are not produced;

• The amount of restrictions on the initiative of the employer is 20%;
• According to the employee, the amount of deduction is not limited.

An example of calculating retaining from wages to the name of employee Vasilkova A.A.

• Material assistance Over 4000 rubles. employee, 50,000 rubles. At the birth of a child.
• Income in kind equivalent.
• Dividends.
• Credit interest.
• Payments on material benefit (the procedure for determining the stat. 212 NK).

Painted NDFL - 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.

NDFL at a rate of 13%, as Vasilkov A.A. is a resident. Postings on the mandatory deduction of personal income tax: DT CT sum, rub.

Description of operation 26 70 30 000.00 Accrued salary 70 68 3 900.00 Personal NDFL executive documents Amount to executive List Hold with salary with taking into account NDFL. The amount of additional expenses on the execution sheet (for example, the Translation Commission) is written off from the employee.

Consider at the example: employee Vasilkov A.A. Accrued wages 20 000,00 rubles, from her left 25% on the executive list. The amount of deduction on the actuator \u003d (20 000.00 - 13%) * 25% \u003d 4 350.00 rubles.

Holding from wages Vasilkova A.A. According to the actuator, it is reflected in the wiring: DT CT sum, rub.

Accounting NDFL

How do you know any facts of economic life economic SubjectHis assets and obligations, along with income, costs and sources of financing activities are accounting facilities and should be reflected in this accounting.
There are no exception and amount of personal income tax - calculated and paid to the budget amount of NDFLs should also be reflected in accounting.
On what accounts accounts should reflect the amount of NDFL, you will learn from the material below.

Paters of personal income tax (hereinafter - NDFL) under Article 207 of Chapter 23 of the Tax Code Russian Federation (hereinafter - the Tax Code of the Russian Federation) individuals are recognized - tax residents of the Russian Federation, as well as persons who are not tax residents Of the Russian Federation, but receiving income from sources in the Russian Federation.
The organization, from which or as a result of relations with which the taxpayer received income, is referred to tax Agent And it is obliged to calculate, keep the taxpayer and pay to the budget the amount of NDFL (paragraph 1 of Article 226 of the Tax Code of the Russian Federation).
Tax agents are required to keep the accrued NDFL amount directly from the taxpayer's income in their actual pay.

Holding and listed ndfl

In the FTS letter dated 29.04.2016 N BS-4-11 / 7893 "On the taxation of individuals of individuals" was concluded that the taxpayer calculated at the end of the month the tax amount is made by the tax agent from the income when they are paid upon completion of the month, which received income taken into account when determining tax base The incremental result, that is, on the last day of the month or next month.
When paying an income taxpayer in kind or receipt by the taxpayer income in the form material Profit Holding the calculated amount of the tax is made by the tax agent at the expense of any income paid by the taxpayer in cash.

Holding the taxpayer accrued tax amount is made by the tax agent due to any funds paid by the tax agent to the taxpayer, with the actual payment of these funds to the taxpayer or on his instructions to third parties. At the same time, the detected tax amount cannot exceed 50 percent of the amount of payment. For accounting accruals and lists NDFL The budget uses the forms of accounting primary documentsFor which accounting is conducted. Recall that today organizations (with the exception of public sector organizations) on the basis of Federal Law dated December 6, 2011 No. 402-FZ "On Accounting" (hereinafter referred to as Law No. 402-FZ) is entitled to apply both independently developed forms of primary accounting documents and unified.

NDFL: accounting account

Despite the fact that from 01.01.2013 the form of primary accounting documents contained in albums unified form The primary documentation is not mandatory for use, these forms and principles laid down in instructions on their use and filling remain in force, are actively used by organizations, are laid as basic documents in many accounting programsAnd also exterminated by the control bodies when conducting inspections.

Accrued NDFL (accounting wiring)

Interest for the use of the loan amounted to 10,000 rubles. Consider the NDFL in this example and perform the necessary wiring. The income in the form of interest from the short-term loan applies the tax rate of NDFL 13%.

Ndfl \u003d 10 000 * 13/100 \u003d 1300 rubles. Wiring for Holding NDFL with interest on the loan Amount debit Credit Operation Name 200 000 50 66 A short-term loan from Ivanova 10000 91 66 Accrued interest for using a loan 1300 66 68 Accrued NDFL to payment from interest 208 700 66 50 Returns are returned to account for interest 1300 68 51 Tax payable, transferred to the budget. An example of calculating NDFLs from wages Ivanov is credited with a salary, taking into account award in the amount of 30,000 rubles. Ivanov has the right to deduct in the amount of 500 rubles, he also has one child.

• The main \u003e
• Useful literature\u003e
• Income tax of individuals\u003e
• Tax Agents on NFFL\u003e
• Accounting NDFL

0 Like Dislike Accounting Nail Ndfl NDFL tax code RF PNS of Russia Debit 7971 Accounting NDFL Any operation implemented by the organization during business activities should be reflected in accounting. There are no exception and amount of income tax of individuals, that is, calculated and paid to the budget amount of NDFLs should also be reflected in accounting.

NDFL wiring

On what accounts accounts should reflect the amount of NDFL, you will learn from the material below.

Accounting for NFFL, wiring, examples

Then it doesn't seem to you that by analogy with PBU 18/2 we are dealing with temporary differences and with deferred tax obligation on ndfl? Only now, in contrast to the income tax, the situation with deferred personal income tax is not regulated by any norms and standards. Question: For what to create confusion and one single economic operation Divide on two do not exist separately from each other? After all, it is clear that in the absence of the object of taxation (that is, the income received by taxpayers - see Article 209 of the Tax Code of the Russian Federation), can not talk about the tax! So, the source of the accrual NDFL can only be the income of the taxpayer, only the operation of the tax retention from this income. The rule is single for accounting and tax accounting. Unified: no income - no tax, but there is income - tax is calculated from this income.

Accounting for calculations on NDFL (wiring). Examples of calculating NDFL.

It is paid either by the results of the calendar year, or quarterly in the form of advance payments (if any) to the local budget. The tax is better to take into account as part of some expenses. Reflected by wiring:

• Debit 91.2 Credit 68 "Property".

Example: the organization must list advance payment For property tax for the second quarter in the amount of 27,545 rubles. Wirings to transfer property tax: account Dt account CT Wiring Size Wiring Amount Document-Base 91.2 68 "Property" Accrued Estate Tax Avance 27 545 Accounting Calf 68 "Property" 51 Listed Advance Payment 27 545 Execution

Paying taxes - how to reflect in accounting postings

In this situation, the organization must determine the amount of personal income tax on accounting on which accounts accounts will be taken into account, and consolidate the selected order in the order accounting policies. In accounting, operations related to NDFL calculations are carried out according to the instructions on the application of accounting accounts plan for financial and economic activities of organizations approved by the Order of the Ministry of Finance of Russia on October 31, 2000 No. 94n "On approval of an accounting plan for financial and economic activities of organizations and instructions According to its use, "(hereinafter referred to as an account plan). To summarize information on calculations with budgets for taxes and fees paid by the organization, 68 "Calculations for taxes and fees" is intended.

Insurance Right PERMALINK.

Accounts plan and instructions for its use for accounting for all payments carried out by the Organization to their employees are provided.

Salary on 70 accounts

It takes into account all calculations with staff:

• on wages, including basic and additional salary, as well as incentive and compensatory payments;
• software, benefits and compensation;
• on payment of holiday and compensation for unused vacation;
• according to the retains from the salary in the account of compensation for losses from marriage, shortage, embezzlement, damage material values, etc.;
• on payment by employees of trade union contributions, utilities and other services;
• Based on the court decision, etc.

The credit in the wiring of the account 70 displays the amount of the enterprise's debt / organization to the employee, the debit to reduce such debts due to the implementation of wages or other amounts due to employees in accordance with the legislation, or the occurrence of employee debt to the enterprise.

Analytical accounts to account 70 can be opened in groups of workers (by divisions) and for each employee separately.

The main corresponding accounts to the account 70 in the accrual of salary are determined by the type of activity of the enterprise (organization):

• in production - (for main production workers), (for employees of auxiliary industries), 25 (for workers employed in the management and maintenance of workshops and / or sites), 26 (for factory management workers and specialists), 29 (for employees of serving industries and farms);
• in the trade and service sector -.

When the benefits are accrued, accounts intended for calculations with extrabudgetary funds (). When accrued selling and the amount of remuneration payments for years of service is used, etc.

All listed accruals are made on the debit of the specified accounts and on the credit account 70.

See step-by-step instructions By accrual and pay salary in 1C 8.3:

Wiring: Accrued wages

Basic salary accrual:

DT account	Account kt.	Wiring Description	Wiring amount	A document base
20 (23, 25, 26, 29)	70	Wiring: Accrued wages The main production (auxiliary, serving, employees of management and maintenance of workshops and enterprises as a whole)	150000	Help-calculation
44	70	Accrued salary to employees of trade or service sector	60000	Help-calculation
69	70	(for illness, industrial injury, pregnancy and childbirth, etc.)	20000	Help-calculation
91	70	Salary accrued to employees engaged in the field of activity that is not related to the usual enterprise (for example, service of objects transmitted for rent)	30000	Help-calculation, lease agreement
96	70	Accrued payments to employees at the expense of the reserve of the upcoming expenses and payments (holidays, remuneration for long service, etc.)	40000	Help-calculation
97	70	Accrued salary to employees engaged in the works attributed to the expenditures of future periods (development and testing of new products, research, market research, and the like)	35000
99	70	Accrued salary to employees of the enterprise engaged in the elimination of the effects of emergencies, disasters, accidents, natural disasters, etc.	15000	Help-calculation, the act of work performed

The company (organization) in the event of a shortage of funds can partially pay for the work of workers in kind, but such calculations should not exceed 20% of the accrued amount of remuneration. When paying labor with products own production It is taken into account at market prices in accordance with Art. 40 NK RF. Ndfl and Ukraine with payments to employees in natural form is paid on the general basis on the basis of market value Products or other material values \u200b\u200bissued by workers.

How to display in the wiring payment of wages, taxes and deductions

Posting data is reflected in the debit of account 70 and the loan of the corresponding accounts. They show a decrease in the debt of the organization in front of wage workers.

DT account	Account kt.	Wiring Description	Wiring amount	A document base
70	50	Wiring for issuance from wage cash register	254500	Estimated payroll, expendable cash order
70	51	Salary is listed on employee accounts in the Bank (bank cards) with the R / C Enterprise	50000	Certificate-calculation payment order, contract with bank
70	68.01	Painted NDFL with salaries of employees	45500	Help-calculation
70	71	Hold from the salaries of the employee who was not returned to them earlier than the amount issued under the report	2500	Advance report employee
70	73	Hold from the employee the amount of compensation for the material damage caused by him	5500
70	75	Acquisition by employees of the company's shares in the account of wages	20000	Statements of employees, decision general Assembly Shareholders
70	76	Retention from the salary of workers in favor of third parties (membership and insurance contributions, alimony, repayment of debt on utility payments, etc. Payments by court decision, etc.)	10000	Help-calculation
70	94	Adjusted the amount of material damage from established perpetrators	5000	Act of a service investigation, order of damage compensation

In accordance with the TC RF, the employer is obliged to pay wages at least twice a month. The amount of the advance should not be less than salary or tariff rates for the first half of the month spent. The advance payment scheme is shown in Fig. one.

Fig. 1. The order and timing of the advances.

Holding from wages can be carried out exclusively in cases provided by law. Art. 138 of the Labor Code of the Russian Federation establishes restrictions on the amount of retention of salary:

• in standard cases - no more than 20% of the salary amount;
• in special cases provided by legislation, as well as with the holding of an employee's earnings on several executive documents - no more than 50% of wages;
• when serving an employee correctional work, the payment of alimony into minor children, compensation for damage as a result of a crime - no more than 70% of wages.