1-NDFL. Tax card for accounting income and personal income tax

Author: Ivan Ivanov

Form 1-NDFL is needed to record information regarding income tax and total income. After the entrepreneur has prepared this document, it is sent to the Federal Tax Service. The rules say that 1-NDFL must be generated every month, not only when the tax is transferred to the treasury, but also at the time of payroll.

Normative base

Starting in 2011, 1-NDFL certificates were converted into the form of tax registers. But the document is processed using the same rules as before. Employers still use the reporting form.

The document contains special fields that display information on:

1. The amounts of actual personal income tax payments that were sent to the treasury.
2. Tax deductions that contributed to reducing the tax base.
3. Income that individuals received in a quarter or in one year.

Thanks to the information provided, it is easier for government services to identify taxpayers and provide them with one or another status.
Help is integrated into the 1C program. Article 23 of the Tax Code of the Russian Federation is devoted to all issues related to income tax for individuals.

It has already been said that the basis for the formation of 1-NDFL is data on each person and the receipts of funds for him. But filling out the certificate is not the responsibility of the citizen himself. It switches to so-called tax agents.

This function is in most cases delegated to employers. For organizations themselves, 1-NDFL is a type of primary document, without which accounting itself is impossible.

About the submission procedure

Typically, the compilation process comes down to performing the following steps, which are not difficult.

1. In accounting, statements are drawn up related to the fact of salary accrual. In this case, you need to display information on vacation pay, compensation, and bonus payments.
2. Only after this do they proceed to the preparation of the 1-NDFL certificate itself. It must include data for each individual employee.
3. The last stage is the transfer of documents to the Federal Tax Service, thanks to which the tax office receives everything it needs to account for each individual taxpayer.

Requirements and rules

Not all types of income are reflected in 1-NDFL. For example, an indication is not required for:

1. Payments related to unemployment.
2. Child care benefits.
3. Transfers due to the birth of children. It doesn't matter if it's adoption or birth.
4. Benefits for pregnancy and childbirth.

About the forms and contents of the certificate

Typically the form consists of nine sections. They were created specifically to make it convenient for managers to present information on their employees. The contents of the individual parts are explained in more detail.

Documents for download (free)

• Form 1-NDFL

Section 1: about the tax agent

Here the employer writes about himself. In particular, you will need:

1. Contact telephone number of the enterprise along with address and OGRN.
2. OKTMO tax agent, full name.
3. Code of the Federal Tax Service to which the organization belongs.
4. Checkpoint, Taxpayer Identification Number.

Section 2: about taxpayers

Here they write about individuals who act as income tax payers. In this case, you cannot do without:

1. Places of residence, registration addresses.
2. Passport data.
3. Full name, date of birth.
4. INN, SNILS.

The country of registration code will be needed if the employee is not a resident of the Russian Federation. An address in this country also becomes a prerequisite.

Section 3: tax base

They try to give maximum importance to this part of the document. We are talking about the tax base on which the income tax itself is calculated, with a rate of up to 13%. For non-residents it increases to 30%.

This section is in the form of a table. It contains data related to:

1. The volume of taxes that were assessed and also actually paid. And the amount of the debt, if any, to the Federal Tax Service.
2. The amount of deductions.
3. The amount of tax deductions.
4. The amount of income.

The section ends with the details of the document used when transferring taxes. This is where the tax itself is initially reflected.

Next

The fourth section describes the decisions of the company’s founders regarding the payment of dividends.
It is necessary to have not only the amounts themselves, but also specific dates when this occurs. Don't forget about income taxes assessed on such payments. The essence of this section is to display the tax base, taxed at a rate of nine percent. If someone wins a competition or lottery, the income is taxed at a rate of 35%. These funds are reflected in the fifth section.

The sixth section is needed for summary information on all types of taxes. Each month has a separate summary.

The seventh section becomes a kind of summary of the income of each individual. Tax fees for employees are also given here, in total amounts, and we can also talk about deductions, if they were applied.

As for the eighth part, it was specially created to correct errors made in the previous tax period. First, they report recalculations, and then proceed to additional payments or create a request to the Federal Tax Service to return the amounts paid earlier.

Formation algorithm

There are fields that any tax agent must fill out, regardless of the specific situation. This applies to:

1. Accrued income tax amounts.
2. Deductions on social, investment, professional, standard and property grounds.
3. Tax bases in general for all types of activities, as well as separately in case of changes in rates.

According to the information provided, the Federal Tax Service assigns taxpayer status. In this case, the value is given to a group of parameters consisting of:

• personal data of an individual;
• details of specific payment documents;
• actual payments, debts;
• required deductions;
• amount of income.

Form 1-NDFL is convenient because it is maintained for each specific payer.

What to do if you find errors

Accountants sometimes encounter mistakes in their work. Then it’s worth finding out the rules associated with correcting them in a specific document. For 1-NDFL information, there are few such rules.

1. Incorrect data can be crossed out if an error is made in the first two sections. Information that is correct is entered next to it. At the end of the document, you need to indicate that it is the corrected parameters that should be trusted.
2. Corrections are not allowed when working with sections three through nine. Inaccuracies are simply transferred to the return for the next tax period. Error information is contained in section eight.

In sections three to nine, correction of errors is permissible only if the company ceases its activities or goes through a liquidation procedure.

1-NDFL. Tax card for accounting income and personal income tax

1-NDFL. Tax card for accounting income and personal income tax. Approved by order of the Ministry of Taxes and Taxes of the Russian Federation dated October 31, 2003 N BG-3-04/583. Tax card 1-NDFL is the primary tax accounting document. It is required to be compiled by tax agents - Russian organizations, representative offices of foreign organizations, individual entrepreneurs, private notaries who are the source of income for individuals.

The card is maintained on a monthly basis, taking into account the specifics of calculating tax amounts provided for various types of income, taxed at a rate of 13, 30 or 35%, based on the income accrued to the taxpayer.

Card 1-NDFL is filled out in case of accrual and payment of relevant income both in pursuance of employment agreements (contracts) and civil law agreements (relations) arising between tax agents and individuals. If tax agents pay income to individual entrepreneurs for goods, products or work performed from them, and these individual entrepreneurs have presented documents confirming their state registration as individual entrepreneurs without forming a legal entity, a Tax Card for such payments made is not drawn up.

Tax card 1-NDFL is filled out for each individual who received income during the reporting period that is subject to taxation in accordance with current legislation, including income for which tax deductions are provided. Income that is not subject to taxation (exempt from taxation) is not reflected on the card, regardless of the amount of income received in accordance with Art. 217 of the Tax Code of the Russian Federation, except for income partially exempt from taxation. For example, payments made by a tax agent that fall under clause 1 of Art. 217:

• maternity benefits;
• a one-time benefit for registration in medical institutions in the early stages of pregnancy;
• benefits for the birth and adoption of a child;
• child care allowance until the child reaches the age of one and a half years;
• unemployment benefit.

In a similar manner, when filling out the card, state pensions assigned in the manner established by the current legislation (clause 2 of Article 217), all types of compensation payments within the limits established by the current legislation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government are not taken into account. , paid in the cases specified in clause 3 of Art. 217, and so on. Also, certain types of income that are exempt from taxation in accordance with paragraphs 1, 2, 4 of Art. 213 of the Tax Code of the Russian Federation, received in the form of insurance payments or pension payments from non-state pension funds. Income partially exempt from taxation specified in Art. 217 of the Tax Code of the Russian Federation are taken into account in the Tax Card in accordance with the rules given in the order in which it is filled out.

Differences from tax register

Many entrepreneurs use 1-NDFL as the basis for their register.
There is nothing strange in this, because the documents are similar to each other. But the cards still lack some important points that are specific to the register. It can also be the basis, but then there is a need to add several points.

Details of the money transfer, together with the date of actual payment, must be present for each personal income tax calculation. The register must contain information regarding social deductions provided by tax agents, or property deductions, if they were applied.

When participating in the filling out of a foreign citizen, it is worth considering that taxes are also imposed on income placed outside the territory of the Russian Federation. Therefore, information is also entered into the relevant documents.

An employment contract is the main basis on which cards or registers are filled out. Their maintenance becomes a mandatory requirement when concluding any types of agreements.

Form 1 personal income tax: when and how to fill out?

The form must be generated every month as soon as the amount of wages to be paid is calculated. Previously, the form was a card, but starting with reporting for 2011, it was transformed into a tax register, which all employers are required to maintain. The following form fields are required to be filled out:

• income for the quarter with a monthly breakdown
• deductions due under the Tax Code of the Russian Federation
• personal income tax amounts actually paid to the treasury

IMPORTANT: the form must be filled out taking into account the accepted codification of income, deductions, and deductions.

Information 1 Personal income tax is the basis for identifying an employee as a taxpayer and the basis for assigning him the appropriate status. The following must be indicated here:

• dates of payment of income to employees
• dates of deductions made
• amounts of each remuneration and deduction
• payment details

Now that the document is generated on the basis of an automated 1C solution, there are no difficulties in compiling the form according to all the rules.

Please note: if an agent company does not submit 1 personal income tax on time at the request of the Federal Tax Service during the inspection period, it will face a fine of 10,000 rubles. on the basis of the norm of Article 120 of the Code.

New 2 personal income tax codes 2017

1 Personal income tax form 2021: terms and concepts

Let's first define the terminology and basic concepts. This is especially true for those who are forming this form for the first time. They will find the following glossary helpful:

• Income tax or personal income tax is a federal tax on all receipts as income of individuals in the amount of 9/13/30/35%, depending on the nature of the receipts. The rules for personal income tax payments are determined by Chapter. 23 Tax Code of the Russian Federation.
• 1 Personal income tax 2021 form can be downloaded on the Internet. The form was approved by order of the Federal Tax Service back in 2003, document number BG-3-04/583. The title page looks like this:

It is this form that is most often considered the “primary” form for recording the income of an individual within the framework of cooperation with a specific employer.

• The personal income tax register is a kind of analogue of the 1-NDFL card from 2003, which can be created in free form if its content provides comprehensive information about accruals and deductions for employees for the tax period.

Who fills out 1 personal income tax per employee?

Although the data in the document directly relates to accruals and deductions for each specific employee of an enterprise or individual entrepreneur, it is not the employees who must fill out the form, but their tax agents, that is, their current employers. Accounting staff create 1 personal income tax as a tax accounting register. In doing so, they follow the following rules:

• the register card is compiled according to the data of each month on the basis of the current final statements of wages and other remunerations and incomes of the company’s employees
• it is the accountant who, by the nature of his service, calculates wages, prepares basic data for filling out the form and generates a document based on monthly accruals

IMPORTANT: the following types of accruals in favor of the employee are not reflected in the specified register:

• benefits from the fund to provide employees with payments on the basis of sick leave for pregnancy and childbirth
• payments in favor of an employee due to the birth of a child or his adoption
• all monetary payments stipulated by the country’s labor legislation related to the status of unemployed

Information about disability benefits and vacation pay

Tax officials believe that temporary disability benefits do not relate to wages. Therefore, they are not classified as income received for performing certain duties. It is enough to simply write that the amounts were paid.

As for vacation pay, you need to immediately decide whether it will be payment for work or not? If yes, then the tax is withheld on the very last day of the month. If the answer is negative, then the deduction occurs on the same day when the income is paid.

Tax card for personal income tax accounting in 2021

Tax agents who pay wages to their employees, which is listed as a citizen’s income, are required to maintain tax cards - registers designed for each individual worker.
It is in them that information is entered on accrued and withheld funds, as well as the application of tax deductions for personal income tax - Tax Code, Article No. 230, paragraph 1. 11/18/2016
Previously, information from such tax cards was entered only into certificates in form 2-NDFL, but in In accordance with the latest changes, they are also required for reporting on Form 6-NDFL. Therefore, experts recommend revising all tax registers that were kept before, and if such accounting did not exist, then it must be introduced without fail. We will tell you how to do this correctly and without errors in this article.

Tax card for personal income tax accounting and its form

There is no officially approved form for tax registration cards. You should choose it yourself, and be sure to approve it in the company’s accounting policies. At the same time, the documentation indicates all the necessary data for personal income tax calculations, which are given in the Tax Code - Article No. 230, paragraph 1. The information that will be needed in document 6-NDFL is also included there.

At the moment, there is a standard form for a personal income tax registration card:

Information table: data for the tax card for personal income tax accounting

The personal income tax coding for income/deductions is in appendices No. 1 and 2 to order No. MMV-7-11 / [email protected] Federal Tax Service of Russia (dated September 10, 2015).

Experts recommend paying attention to the following nuance: you can add additional columns to the card form to enter the necessary information. This may relate to the number of working days of a worker, in the case when he does not act as a tax resident and is in our state on short visits. Thanks to this accounting, you can monitor changes in the tax status of a particular worker.

Do I need to create new tax cards for personal income tax accounting every year?

Each new annual reporting period, new tax cards must be created to account for the personal income tax of workers. That is, those cards that were kept in the current year 2021 must be filed with other documentation for the same year. And from 2021, new registers will begin to be maintained for each worker separately. If the company has not previously engaged in such accounting at all, then it should be introduced without fail. This is necessary to provide this information to the tax service upon request.

Such mandatory maintenance of cards for the tax service for personal income tax accounting must be carried out during one reporting period, which is one year according to the calendar - Article 216 of the Tax Code of the Russian Federation. In this regard, the worker’s income for the past reporting year cannot be taken into account in the future reporting annual period. Moreover, for reporting documentation in Form 6-NDFL, data is required starting from the start of the reporting period with a cumulative total until its end.

Please note: tax cards must contain information for each month with final calculations for the entire year. Although the reporting document itself in Form 6-NDFL is submitted every quarter. In this regard, experts recommend summing up intermediate final calculations in cards for each individual quarter. This will be useful for reporting documents on key points - 1st quarter, 1st half of the year, 9 months.

A nuance - when can income be considered received?

In tax cards, you need to record data on the income of individuals upon receipt, indicating a specific date. But the date of actual payment does not always coincide with personal income tax calculations. Therefore, when entering information, they take into account, first of all, the Tax Code standards - Article No. 223, and not settlements with the worker after the fact.

Information table: about the worker’s income received (for calculating personal income tax)

Paragraph 7 of this table indicates that personal income tax should be withheld from a worker if he received material benefits from an interest-free loan issued by the company at an interest rate of up to 7.33% per annum - Tax Code of the Russian Federation, Article No. 212, paragraph 2, subparagraph 1, Instruction No. 3894-U Bank of Russia dated December 11, 2015

Please pay attention to the following nuance: the amount of the worker’s profit that is actually accrued according to the documents, and not what he received in person, must be entered into the personal income tax card. It is not reduced by personal income tax, because the 6-NDFL report shows accrued funds for an individual worker.

Is it correct to record income that is taxed at different rates in different sections?

The profit that workers who are residents of our state receive through their work in the company is necessarily subject to the following interest rate - 13% (this is stated in the Tax Code of the Russian Federation - Article No. 224, paragraph 1). Such profits usually include:

• wages;
• premium;
• sick leave;
• vacation pay;
• travel allowances, etc.

They fit into the tax card, but depending on the interest rates, this should be done in different sections, which can be added at your discretion. So, in the first section all income will be recorded at a rate of 13%, and in the second section - at a rate of 35%.

We present for your reference a fragment of a completed tax card for personal income tax with a standard rate of 13%.

If the worker does not have tax resident status, that is, is a non-resident, then an additional section should be added for income, which is taxed at 30%.

Different pages are needed to record different tax rates to simplify the procedure for calculating personal income tax. This also helps to fill out reporting documentation in form 6-NDFL; for this there are two separate sections - the first and second.

Please note an important point, it concerns the payment of dividends - they are taxed at a rate of 13% - Tax Code of the Russian Federation, Article No. 224, paragraph 1. But in the tax card, for convenience, they should be entered in a special section with data on dividends received by the worker from his companies. In 6-NDFL, the digital indicators of these amounts fit into different lines.

How are non-taxable and partially taxable income (first level) recorded on a tax card?

In the case when a worker has received income that is not subject to personal income tax (this could be financial assistance to care for a baby), this information is not entered into the card - Tax Code of the Russian Federation, Article No. 217, paragraph 1. This is due to the fact that the calculation of this tax, these figures will not have any impact - letter No. 03-04-06/8-118 of the Russian Ministry of Finance.

In the case where the income received by a worker should be subject to personal income tax only partially, it must be recorded on the card in full. Let's look at this using a specific example: a worker received a gift from his company worth more than 4 thousand rubles, and tax must be charged on the amount of income above this amount - Tax Code of the Russian Federation, Article No. 217, paragraph 28. This means that the full cost of the gift and deduction in the amount of 4 thousand rubles.

We offer for your reference a fragment from a tax card reflecting this operation:

Experts pay attention to the following key point: the amount of income from gifts (or various types of financial assistance) is entered into the tax card, which does not exceed 4 thousand rubles. But this income may not be equal to a deduction, since the non-taxable limit is determined on an accrual basis from the beginning of the reporting annual period - Tax Code of the Russian Federation, Article No. 217, paragraph 28. If you do not enter such income up to 4 thousand rubles into the card, then you may not notice the moment of limitation for calculating personal income tax.

How are deductions of various types - standard, social and property - taken into account correctly?

When providing a worker with a deduction for his children, property or social deduction, they should be entered in different sections of the personal income tax card. This is necessary for convenience in calculating a certain amount of a specific deduction, to be reflected in the reporting documentation for this tax. This will help keep track of all use of social and property type deductions.

If information on deductions of social and property type is recorded on a tax card, then it is necessary to enter all the details of the notifications that the worker received from the tax service. But at the same time, new notifications are needed for each annual report, since no deduction is allowed for past reporting periods.

Please note: in 2021, for standard deductions for children, information on income of no more than 350 thousand rubles must be provided - Tax Code of the Russian Federation, Article No. 218, paragraph 1.

How to correctly indicate personal income tax for the budget on a tax card - calculated, withheld, transferred?

In the personal income tax tax card, you should write down a separate digital indicator of the amount of this tax for each type of income:

1. Counted.
2. Withheld.
3. Transferred to the state budget.

When entering each indicator, the corresponding dates are indicated next to it:

• for calculated tax - the day on which the corresponding amount of profit was accrued;
• for withheld tax – the day on which the payment of funds occurred “minus” personal income tax;
• for those listed in the budget - the date indicated in the payment order (do not forget to enter its basic details).

It would also be correct to add a separate column to the tax card to indicate the deadline for paying personal income tax to the budget (this information will be needed to fill out 6-personal income tax).

The deadlines for paying this tax can be found in the Tax Code of the Russian Federation - Article No. 226.

Note an important nuance: when issuing income to a worker in the form of a natural product, personal income tax can be withheld only from cash income in the very near future. This means that the date stamped on the tax card will be the day when the worker receives the money in his hands. Key point: only 50% of the entire payment amount can be withheld at a time - Tax Code of the Russian Federation, Article No. 226, paragraph 4.

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Comments

Irina

November 22, 2021 at 6:02 pm

Good afternoon.

Please tell me what approved the “existing standard form of personal income tax accounting card”?

How to more conveniently account for income

There are several tips that make working with income easier.

1. Not only monthly fixation, but also separate for each type of payment. Then it will be easier to determine the tax base, the amount of calculated and withheld personal income tax. This is especially true for income that rolls over from one month to the next. For example, vacation pay, which is paid in the form of advances.
2. Separate display of tax deductions that are actually provided and due. For example, the standard deduction exceeds the employee's income for a particular month. Then the difference in the results will simply be transferred to another time. However, the rule continues to apply only for one calendar year.