Personal income tax payment deadline in 2021: table for legal entities

Concept and rates of income tax in 2021

Income tax (NDFL) is a tax paid on income received by all residents and non-residents of Russia. The tax agent, i.e., calculates, withholds and transfers income tax from wages. person paying the income.

Almost all income of a physicist is subject to taxation:

1. wage;
2. bonuses, allowances;
3. remuneration received as part of the execution of civil contracts;
4. winnings;
5. income received in kind, etc.

Income tax rates depend on the status of an individual and the type of income:

Deadlines for payment of personal income tax by tax agents

* Personal income tax is calculated and withheld from the fully accrued salary for the month (personal income tax is not withheld separately from advances and is not transferred to the budget) - Letter of the Ministry of Finance of Russia dated April 10, 2015 No. 03-04-06/20406.

**If vacation pay, vacation compensation, sick leave are paid as part of the dismissal payment, personal income tax is paid no later than the day following the day the income is paid to the taxpayer (dismissal calculation).

If after the end of the month the salary is paid in several parts, personal income tax is withheld and transferred when each part is paid.

Transfer of personal income tax in advance, before the payment of wages to employees, is not allowed.

Details for paying personal income tax on dividends

The organization transfers personal income tax at the place of its registration. The details for payment are similar to the payment of personal income tax when deducted from wages. Personal income tax on dividends in 2021 is paid to KBK 18210102010011000110.

Sample payment order for personal income tax on dividends - the payment deadline is April 6, 2021.

If the final deadline for payment of personal income tax on dividends in 2021 falls on a weekend, payment must be made on the first working day after the weekend.

When making a payment, errors are possible, for example in the KBK, which can lead to arrears, penalties and fines. Late payment is subject to a fine of 20% of the amount. The way out of this situation is to clarify the payment order using a statement. In it - on the basis of clauses 7 and 8 of Art. 45 of the Tax Code of the Russian Federation - we ask you to make a decision on clarification. We indicate the date and number of the payment order, the payment amount and type of tax, as well as information about the incorrect details in the payment order and the correct KBK data (or other incorrect information). We emphasize that this error did not result in non-transfer of tax to the budget. We attach a copy of the payment order to the application, which we verify.

Personal income tax from advance payment on the last day of the month

If the advance was issued on the last day of the month, then personal income tax on this amount must be paid no later than the next day.

The rationale is as follows, according to Letter of the Ministry of Finance No. 03-04-06/69181 dated November 23, 2016:

In accordance with paragraph 2 of Article 223 of the Tax Code of the Russian Federation, when calculating personal income tax, the date of receipt of income in the form of wages is recognized as the last day of the month for which it was accrued. If the advance is paid on the last day of the month, then the date of actual receipt of income and the date of payment of the advance coincide, since the month has already been worked out. Consequently, when paying an advance on the last day of the month, the tax agent is obliged to calculate and withhold personal income tax, as well as transfer the tax no later than the day following the day the income was paid.

Taxation of advances

The Labor Code establishes that all employers are required to pay wages at least every 15 calendar days. Therefore, in one month the employee must receive at least two payments: an advance payment and a final payment. In this case, the natural question is: when is personal income tax paid from a salary, and when from an advance payment?

Officials determined that the obligation to pay income tax on the advance portion of wages depends on the date of payment:

1. If the advance payment is credited before the last day of the calendar month, then income tax on the advance payment is not paid to the budget.
2. If the advance share is transferred on the last calendar day of the month, then income tax from individuals is withheld and paid to the Federal Tax Service in the general manner.

Please note that at the end of the month, all payments transferred in favor of hired specialists must be recognized as income. And income tax must be calculated on income amounts, that is, on both advance and final payment of wages. If the advance is transferred before the last day of the month, then ND from individuals does not need to be withheld from the advance itself. The tax liability will be calculated from the final settlement amount. But if the advance is credited to employees on the last day, then the fiscal payment will have to be withheld from the advance and credited to the budget. And when transferring salary balances, repeat the procedure.

Who can pay personal income tax later?

The standard deadline for paying personal income tax at the end of the year is July 15 of the following reporting year.

For small and medium-sized businesses from the most affected industries, the deadline for paying personal income tax on entrepreneurs’ income for 2021 has been postponed by 3 months, that is, until October 15, 2021.

If you do not operate in the affected industries, the deadline for paying personal income tax for you remains the same - until July 15, 2021.

We are talking about personal income tax, which individual entrepreneurs pay from their income, but not personal income tax, which tax agents must transfer from payments to employees. Personal income tax from salaries for April can be transferred after the end of the non-working period, that is, on May 12, if the organization did not work during the “presidential holidays” by decrees of the President.

How is the occupational risk class determined?

Sometimes a legal entity has several types of activities. Then he needs to be told what type of activity is the main one. A commercial organization's main activity is the one that generates the most income. For a non-profit organization, the one that employed the largest number of employees.

Here is an example from judicial practice. One law firm had three types of economic activity indicated in the Unified State Register of Legal Entities, but the company did not tell the FSS which one was the main one. Then the FSS itself chose the type of activity with the highest class - logging.

The company complained to the court: it received 87.81% of its revenue from activities in the field of law, 12.19% from the management of financial and industrial groups and holding companies, and it received no income at all from logging.

The court accommodated the company halfway and changed risk class 8 with a tariff of 0.9% to class 1 with a tariff of 0.2%. But the courts do not always make such decisions, so it is better to send information to the FSS in a timely manner.

Personal income tax. If an individual entrepreneur chooses a general taxation system, he must pay personal income tax on his income, on the salaries of employees and persons working under a civil contract. The same is with insurance premiums: individual entrepreneurs pay contributions “for themselves,” as well as for their employees and persons working under a civil contract.

Instead of the general taxation system, individual entrepreneurs can apply one of the special tax regimes - we have already written about them:

1. simplified taxation system;
2. a single tax on imputed income;
3. patent tax system;
4. unified agricultural tax.

Individual entrepreneurs in these regimes do not pay personal income tax for themselves, but still pay personal income tax on the salaries of employees and persons working under a civil contract.

Insurance premiums. Individual entrepreneurs independently calculate and pay insurance premiums for health and pension insurance. From the salaries of employees, individual entrepreneurs must pay the same insurance premiums as organizations:

1. Pension insurance.
2. Health insurance.
3. In case of temporary disability and in connection with maternity.
4. Contributions for injuries.

The personal income tax rate for residents is 13%. The total amount of insurance premiums is at least 30% of the salary before tax withholding. As a result, the employer pays a minimum of 49% of taxes and contributions on payments to employees.

The tax rate on wages is 13% for residents of the Russian Federation and 30% for non-residents of the Russian Federation. Employees who live in Russia for at least 183 calendar days during the next 12 consecutive months preceding the payment of income can become residents.

There are cases when foreign workers also pay tax on labor income at a rate of 13% - for example, if they are refugees, participants in a state resettlement program, have a work patent, or are highly qualified specialists. The full list of exceptions is in paragraph 3 of Article 224 of the Tax Code of the Russian Federation.

Contribution rates. The following rates are provided for insurance premiums:

1. Pension insurance for payment to each employee up to RUB 1,021,000 per year, and in 2021 up to RUB 1,292,000 - 22%. For payments over RUB 1,021,000 in 2021 and RUB 1,292,000 in 2021 - 10%.
2. For health insurance - 5.1%.
3. Insurance in case of temporary disability and in connection with maternity from payments to each employee up to 865,000 RUR, in 2021 912,000 RUR - 2.9%, and from the salaries of some foreign workers - 1.8%. For payments exceeding RUB 865,000, and in 2021 - RUB 912,000, contributions are not charged.
4. For injury insurance - from 0.2% to 8.5%. The tariff depends on the level of professional risk.

Insurance premiums are calculated monthly on an accrual basis from the beginning of the year. This means that in each month the total amount of income since January will be calculated. The difference between the calculated amount and what has already been transferred is transferred to the budget. This will help to monitor whether the amounts above which contributions are paid at reduced rates have not been exceeded.

Deadline for payment of personal income tax on sick leave benefits or vacation pay in 2021

For personal income tax on sick leave and vacation pay, clause 6 of Article 226 of the Tax Code of the Russian Federation, a special date is established: no later than the last day of the month in which the income was received. That is, tax should be withheld at the time of payment of income, and transferred to the budget no later than the last day of the month in which benefits and vacation pay were paid.

If the deadline falls on a holiday or weekend, the transfer date is moved to the first day following the non-working date.

Thus, the deadline for paying income tax on sick leave or vacation pay in 2021 is set to:

How to pay personal income tax

The employer must transfer the personal income tax withheld from the employee to the budget of the tax authority with which he is registered. You can find out the bank details of your tax authority using this service.

Organizations that have separate divisions must remit income tax withholding to both the location of the main office and the location of each division. However, as of 2021, a new rule has been introduced. If there are several separate divisions on the territory of one municipality, you can select one inspection. You must notify the tax authorities of your choice no later than the 1st day of the tax period.

Please note that in 2021, the Federal Tax Service has extended the period for notifying tax authorities about the selected inspection. This must be done before January 31, 2021 (letter of the Federal Tax Service dated December 25, 2019 No. BS-4-11/ [email protected] ). Those who have time will be able to pay personal income tax and submit reports on it to only one Federal Tax Service. Starting next year, the inspection can be changed.

We invite you to familiarize yourself with: Privatization of apartments deadlines

KBK 182 1 0100 110.

Date of actual receipt of income

With regard to income in the form of wages, the date of its actual receipt is the last day of the month for which the taxpayer was accrued income for work duties performed in accordance with the employment agreement (contract) (clause 2 of Article 223 of the Tax Code of the Russian Federation). It does not matter what day (working day, non-working holiday, day off) the last day of the month falls on. In any case, the date of actual receipt of income will be the designated last day. Consequently, the personal income tax amount is calculated by the tax agent on the last day of the month for which the taxpayer is accrued income for work duties performed (letters of the Ministry of Finance of the Russian Federation dated November 23, 2016 No. 03-04-06/69179, No. 03-04-06/69181).

As for the date of actual receipt of income in the form of vacation pay, one should take into account the position formed by the Presidium of the Supreme Arbitration Court in Resolution No. 11709/11 dated 02/07/2012.

Vacation pay, despite the fact that it is related to the taxpayer’s employment relationship with the tax agent, has a different nature (different from wages), since in fact at this time the employee is free from performing work duties. Consequently, the transfer of personal income tax withheld from vacation pay cannot be made taking into account the provisions of clause 2 of Art. 223 Tax Code of the Russian Federation.

As a result, the date of actual receipt of income in the form of vacation pay is determined in accordance with paragraphs. 1 clause 1 art. 223 of the Tax Code of the Russian Federation as the day of payment of income, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties. The presented position is also demonstrated in letters of the Ministry of Finance of the Russian Federation dated 06.06.2012 No. 03-04-08/8-139 (sent for information by Letter of the Federal Tax Service of the Russian Federation dated 13.06.2012 No. ED-4-3 / [email protected] ), Federal Tax Service of the Russian Federation dated 01.08 .2016 No. BS-3-11/ [email protected]

note

Vacation pay must be paid no later than three days before the start of the vacation (Part 9, Article 136 of the Labor Code of the Russian Federation). Violation of this requirement is an administratively punishable act, the commission of which is punishable under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, which is confirmed by judicial practice (see, for example, the decisions of the Moscow City Court dated April 22, 2016 in case No. 7-4562/2016, the Supreme Court of the Udmurt Republic dated February 24, 2016 in case No. 7-80/2016). At the same time, the circumstances of the case may indicate the absence of an offense, as it turned out in case No. 7-8/2016. The employer and employee agreed to provide annual and additional leave from 01/16/2015 to 02/15/2015. The employee's application for leave was dated January 14, 2015, the employer's order to grant leave was issued on January 14, 2015, and the employer paid for the leave on January 15, 2015. These circumstances do not indicate a violation by the employer of the provisions of Part 9 of Art. 136 of the Labor Code of the Russian Federation, payment for vacation was made by him immediately after the issuance of the order to grant vacation, while the period between the date of publication of the order and the start date of the vacation was three days (Decision of the Supreme Court of the Udmurt Republic dated January 25, 2016).

When should a tax agent transfer personal income tax?

According to clause 6 of Article 226 of the Tax Code of the Russian Federation, from January 1, 2021, the issue of the date of transfer of personal income tax withheld by the tax agent was resolved:

• no later than the day following the day of payment of income to the taxpayer - applies to wages, bonuses, dividends, etc.;
• no later than the last day of the month in which payments were made in the form of temporary disability benefits and vacation pay.

Article 226. Peculiarities of tax calculation by tax agents. Procedure and deadlines for tax payment by tax agents

6. Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer. When paying a taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.

An exception! Personal income tax will also have to be paid on the advance payment if the payment date falls on the last day of the month. For example, from an advance paid on September 30, you will have to withhold and transfer personal income tax. The explanation is simple: the last date of the month is considered the day the income was received (Decision of the Supreme Court of the Russian Federation dated May 11, 2016 No. 309-KG16-1804). Therefore, it is more practical to fix in local acts the date for issuing the advance before the 30th.

According to the Tax Code of the Russian Federation, tax must be transferred no later than the day following the day of payment of income (clause 6 of Article 226). From the literal interpretation, we can conclude that the tax should be paid twice: when transferring the advance and salary. However, according to the explanations of the regulatory authorities, personal income tax must be withheld and transferred to the budget upon final payment to the employee for the month (letter of the Federal Tax Service of Russia dated January 15, 2016 No. BS-4-11/320 and the Ministry of Finance of Russia dated July 22, 2015 No. 03-04-06/42063 ).

What taxes and contributions does the individual entrepreneur pay for employees?

The employer is required to pay insurance premiums. Here's why they are needed:

1. Health insurance covers hospital expenses for treating patients under compulsory medical insurance policies.
2. Temporary disability insurance guarantees sick pay. These contributions also pay for maternity and parental leave.
3. Pensions are paid from pension insurance contributions.
4. Injury insurance pays for benefits in connection with occupational illness or injury.

Where are contributions paid? Contributions for pension insurance go to the Pension Fund of Russia, for injuries and temporary disability - to the Social Insurance Fund, for medical insurance - to the Mandatory Medical Insurance Fund.

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The employer pays contributions for injury insurance directly to the Social Insurance Fund, and the remaining contributions to the Federal Tax Service. Previously, it was the funds that checked whether employers were transferring contributions, but they did a poor job of doing so. Therefore, starting from 2021, this function was transferred to the tax office.

If an employment contract has been concluded with an employee, the employer will pay the following contributions for him:

1. For pension insurance.
2. For health insurance.
3. In case of temporary disability and in connection with maternity.
4. Contributions for injuries - from industrial accidents and occupational diseases.

For employees with whom civil law contracts have been concluded, the employer pays contributions for health and pension insurance.

Sometimes employers specifically enter into a civil contract with their employees rather than an employment contract. Such contracts deprive employees of the guarantees they are entitled to under the law: vacation, sick leave, compensation for layoffs, etc. This also allows you to save on insurance premiums in case of temporary disability, but this is illegal. For such an agreement, the organization can be fined 100 thousand rubles.

To ensure that the inspectors do not have any complaints, the contractor must confirm such expenses with documents.

Contributions for injuries. If an accident occurs at work, the employee will be paid benefits. This compensation is paid from money that the employer sends to the Social Security Fund. Contributions for injuries under an employment contract are always accrued, but under a civil law contract - only if this is expressly provided for in the contract.

How to identify small businesses and affected industries

Check whether you are listed in the register of SMEs as of March 1, 2021. Then make sure your business is recognized as affected. The list of such industries was approved by Decrees of the Government of the Russian Federation dated April 3, 2020. No. 434, dated 04/10/2020 No. 479 and dated 04/18/2020 No. 540.

The following areas are recognized as affected:

1. Air transportation, airport activities, road transportation.
2. Culture, organization of leisure and entertainment.
3. Physical education and health activities and sports.
4. Activities of travel agencies and other organizations providing services in the field of tourism.
5. Hotel business.
6. Catering.
7. Activities of additional education organizations, non-state educational institutions.
8. Activities for organizing conferences and exhibitions.
9. Activities to provide household services to the population (repairs, laundry, dry cleaning, hairdressing and beauty salons).
10. Activities in the field of health care (dentistry).
11. Retail trade of non-food products.

These resolutions list OKVED codes that correspond to this activity. The corresponding code should be your main one in the Unified State Register of Individual Entrepreneurs as of March 1, 2021.

If you are in the SME register and have the corresponding code as your main one, the deferment applies to you, and automatically. You do not need to contact the tax office for this.

The deferred tax does not have to be paid immediately after the deferment period ends. It is paid in equal installments over 12 months, starting from the month following the month the deferment ends. That is, the first payment must be made no later than November 30, 2020.

If such a deferment is not enough for you, you can individually contact the tax office for an additional deferment for a period of 3 to 12 months, or for an installment plan of up to 3 years.

These benefits are given to entrepreneurs from affected industries whose income has decreased. The detailed procedure for granting deferments was approved by Resolution No. 409 of 04/02/2020.

How is the occupational risk class determined?

Sometimes a legal entity has several types of activities. Then he needs to be told what type of activity is the main one. A commercial organization's main activity is the one that generates the most income. For a non-profit organization, the one that employed the largest number of employees.

We suggest you read: What documents are needed for registration at the place of residence

Here is an example from judicial practice. One law firm had three types of economic activity indicated in the Unified State Register of Legal Entities, but the company did not tell the FSS which one was the main one. Then the FSS itself chose the type of activity with the highest class - logging.

The company complained to the court: it received 87.81% of its revenue from activities in the field of law, 12.19% from the management of financial and industrial groups and holding companies, and it received no income at all from logging.

The court accommodated the company halfway and changed risk class 8 with a tariff of 0.9% to class 1 with a tariff of 0.2%. But the courts do not always make such decisions, so it is better to send information to the FSS in a timely manner.

New sanctions if the deadline for paying personal income tax on wages is not met

If a company should have, but did not, withhold tax, then, according to the current version of Article 123 of the Tax Code of the Russian Federation, the tax inspectorate will charge it a fine in the amount of 20% of the amount not withheld or not transferred. In addition to the fine, the organization may also be charged penalties in accordance with paragraph 1 of Art. 75 of the Tax Code of the Russian Federation. Penalties are calculated based on the Central Bank key rate in effect at the time the debt arose in the following amounts:

• for individual entrepreneurs - 1/300 of the Bank of Russia key rate, regardless of the duration of the delay;
• for organizations: 1/300 of the key rate - for the first 30 days of delay;
• 1/150 of the rate - for each day, starting from the 31st day of delay.

The authorities are happy with such sanctions. However, the Constitutional Court, in Resolution No. 6-P dated February 6, 2018, indicated that the Tax Code of the Russian Federation needs to clarify the rules when a taxpayer can be released from liability for failure to pay personal income tax on wages or money paid under other agreements. Therefore, officials had to develop amendments to Art. 123 of the Tax Code of the Russian Federation, which provide the following clarification:

A tax agent is released from liability under this article if he submits to the tax authority within the prescribed period a tax calculation (tax calculation) containing reliable information, in the absence of facts of non-reflection or incomplete reflection of information and (or) errors in it, leading to an understatement of the amount of tax subject to transfer to the budget system of the Russian Federation, and this tax agent independently until the moment when he became aware of the discovery by the tax authority of the fact of untimely transfer of the amount of tax or the appointment of an on-site tax audit for such tax for the corresponding tax period, are listed to the budget system of the Russian Federation the amount of tax not transferred within the prescribed period, and the corresponding penalties.

Thus, there will be no fines for non-payment of personal income tax if several conditions are met simultaneously:

• the company independently discovered the errors before the tax authority identified them;
• previously unpaid amounts are transferred to the budget, and along with them penalties;
• the reporting contains only correct information.

What is the deadline for transferring personal income tax when an individual pays taxes on his own?

The procedure and deadlines for paying personal income tax and various situations for paying and transferring tax are reflected in the Tax Code of the Russian Federation.

Persons listed in Art. 227 and 227.1 of the Tax Code of the Russian Federation, or persons who received income in accordance with Art. 228 of the Tax Code of the Russian Federation, must pay personal income tax by July 15 of the year following the tax period, unless otherwise provided by law (clause 9 of Article 227 of the Tax Code of the Russian Federation). At the same time, they must submit a declaration to the tax office at the place of registration (residence) before April 30 of the year that follows the tax period.

If the tax agent did not withhold personal income tax in whole or in part when paying income, the taxpayer must independently calculate the tax, check the personal income tax payment deadlines with the tax authorities and pay it to the budget. To do this you need:

• in the personal income tax return, indicate the amount of income from which the tax agent did not withhold tax;
• indicate the amount of calculated tax;
• by April 30 of the year following the tax period, submit a completed declaration to the tax office.

An individual must pay the tax by July 15 of the year following the tax period in which the tax agent did not withhold the tax.

There are cases when the tax agent withheld the tax, but did not transfer it to the budget. In such a situation, the procedure for paying personal income tax discussed above is unacceptable. For a taxpayer, the day the tax agent withholds personal income tax is the day it is paid (subclause 5, clause 3, article 45 of the Tax Code of the Russian Federation).

If the taxpayer has violated the deadline for paying personal income tax, he will develop arrears (Article 11 of the Tax Code of the Russian Federation).

Based on this pass, the tax authority issues a demand for payment of the amount of tax and penalties accrued at the time of the demand. The taxpayer must comply with this requirement within 8 working days, unless otherwise indicated.

Attention! Failure to comply with personal income tax payment deadlines entails penalties in the amount of 20% of the amount to be transferred (clause 1 of Article 223 of the Tax Code of the Russian Federation). About liability for failure to comply with deadlines for paying income tax, read the material “Responsibility for violating the procedure for withholding and transferring personal income tax”

When to pay income tax on wages?

In order to correctly calculate how much personal income tax on an employee’s salary will need to be paid to the state budget, the taxpayer status must be correctly established.
If you stay on the territory of the Russian Federation for more than 183 days in the previous calendar year, the person will be considered a tax resident.

In this case, the tax rate will be 13%. Otherwise, it increases to 30% for non-residents. In this case, the citizenship of a person does not matter at all.

The procedure for calculating the income tax you need to pay includes 4 important steps:

1. The summation of all income received by an employee (this includes salary, allowances, bonuses).
2. Carrying out necessary deductions and withholdings.
3. Determination of tax rate based on payer status.
4. Calculation of the amount to be paid.

Important! The deadline for receiving wages as income is set on the day the funds are issued in person or the moment they are transferred to the card. At the same time, we need to keep the NLFL. And then transfer it on the day of retention or the next.

One of the controversial issues is the withholding of personal income tax from the advance part of wages. There is an opinion that income tax should be withheld and transferred directly when issuing an advance to an employee.

Another opinion says that the advance must be paid in full without withholding, and income tax must be deducted and paid from the advance when the full amount of wages is paid within the established period for transfer.

When to transfer an employee's vacation pay?

It should be immediately noted that the personal income tax rate that must be paid on vacation pay also varies depending on the status of the payer.
For residents it is the traditional 13%, for everyone else – 30%.

Until 2021, payment of personal income tax on vacation pay was carried out according to general principles that applied to the withholding of tax fees for wages.

Subsequently, the Supreme Arbitration Court of the Russian Federation decided that despite the inclusion of vacation pay in wages by the Labor Code, the current norms of the tax code relate exclusively to wages, but not to vacation pay.

Important! Starting from 2021, after the new edition of Article 226 of the Tax Code of the Russian Federation comes into force, the process and timing of transferring income tax accrued on vacation pay implies making payments no later than the last day of the month in which the employee received the money.

The tax base is the full amount of vacation pay actually paid. When an employee goes on partial vacation, personal income tax is calculated only on the amount of vacation pay actually paid.

From sick leave

Payments for temporary disability certificates are calculated within 10 days after the employee provides sick leave. The actual transfer of personal income tax funds is made on the nearest day of payment of wages (the main part or advance).

Are dividends subject to other taxes?

The question of whether dividends are subject to personal income tax was discussed above. What other taxes might there be? In tax accounting, it depends on who we pay dividends to. If your founder is an organization, then we take into account the amount of dividends when calculating income tax, since the obligation of a tax agent arises (clause 3 of Article 275 of the Tax Code of the Russian Federation). When paying to a Russian organization, the income tax rate will be 0 or 9%. For a foreign company - 15%. In the income tax return, dividend payments are reflected on sheet 03 (section A, section B). The accounting entry will be:

• Dt 75.2 Kt 68 subaccount “Calculations for income tax” - income tax on the income of the founder.

When paying dividends to individuals and employees of the organization, we reflect the payment in the reporting. This is a certificate in form 2-NDFL and calculation in form 6-NDFL. In the founder’s 2-NDFL, we indicate the income code 1010 “Dividends” in the month in which he received the income; In 6-NDFL, we include the payment in the period when it was paid. In section 1, the amount of dividends is taken into account in line 020 “Amount of accrued income” and attributed to line 025. Personal income tax on dividends when paid to a resident is indicated on line 045. When paid to a non-resident, section 1 must be separately drawn up at a personal income tax rate of 15%.

In section 2, in a separate block, we reflect the payment date on line 100 and on line 130 the amount of dividends. The date of withholding on line 110 and the amount of personal income tax on line 140. In line 120 we indicate the deadline for paying personal income tax - the day following the date of withholding.

***

The decision on how often to pay dividends is made by the participants themselves. This could be a quarter, six months or a year. The Charter must specify exact deadlines. If they are not established, then this is done within 60 days from the date of the decision to pay dividends. When paying dividends, the organization must fulfill the duties of a tax agent, that is, accrue, withhold and transfer personal income tax to the budget (Article 226 of the Tax Code of the Russian Federation).

The procedure for filling out a payment order for the transfer of personal income tax from vacation and sick pay

When transferring income tax to the budget, you should be guided by the provisions of Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n. This document provides that details “107” of the payment slip indicate the specific date for payment of the tax (fee) for each period in the event that the law establishes more than one deadline for payment of the tax payment.

The Federal Tax Service of the Russian Federation, in a letter dated September 1, 2016 No. BS-3-11/ [email protected] , explained how to fill out a payment form when transferring personal income tax from vacation and sick pay. If the company transfers tax on these payments, then you can issue one payment. In detail “107” you should indicate “MS”, since the frequency of tax payment is a month (for example, if the payment was made in March - “MS. 03.2019”).

At the same time, the Federal Tax Service of the Russian Federation noted that if a tax agent makes payments with different deadlines for paying personal income tax, then different payments must be made for the transfer of personal income tax.

Thus, when transferring personal income tax from wages, vacation pay and sick leave, separate payments are drawn up, since the deadlines for paying tax on these payments are different.

Transfer dates from employee payments in 2021 - table

The deadlines for payment of mandatory tax fees on the income of an individual are established by clause 6 of Art. 226 Tax Code of the Russian Federation. In general, the payment date is the next day after the payment to the employee. An exception is made only when transferring tax for accrual of sick leave and vacation pay.

Payment is made on the basis of a payment order - samples for paying tax on various incomes.

The legislator does not establish the form of settlements with employees. This can be a non-cash transfer from the company’s current account to a card, cash withdrawal through a cash register or other forms of payment.

Important! Failure to comply with the established deadlines leads to the accrual of penalties, which are formed after each day of delay. Online calculator for calculating penalties for personal income tax.

Which individuals independently calculate and transfer personal income tax to the budget?

Taxpayers are required to calculate and pay personal income tax themselves if:

• they received a certain type of income (Article 228 of the Tax Code of the Russian Federation);
• they fall into a separate category (Article 227, Article 227.1 of the Tax Code of the Russian Federation).

Certain categories of taxpayers include (in accordance with Article 227, Article 227.1 of the Tax Code of the Russian Federation):

1. individuals engaged in entrepreneurial activities;
2. individuals engaged in private practice (lawyers, notaries);
3. foreign citizens working in the Russian Federation on the basis of a patent.

The object of taxation is income received from the activities of these categories of taxpayers:

• business income;
• income from private practice or law office activities;
• income from employment or civil contracts.

Calculation and payment of personal income tax are carried out by tax residents of the Russian Federation, namely:

• taxpayers who received income from organizations and individuals who are not tax agents under employment contracts, employment and lease agreements, civil law contracts;
• taxpayers who received income from a tax agent who did not withhold personal income tax;
• taxpayers who received income from winnings in the lottery and gambling (the exception is winnings paid in a bookmaker's office or sweepstakes);
• taxpayers who received income from the sale of their own property or property rights;
• taxpayers who received income in the form of gifts from individual entrepreneurs or individuals, except for gifts that are not taxed (clause 18.1 of Article 217 of the Tax Code of the Russian Federation);
• taxpayers who received income in the form of remuneration to the legal successors of authors of works of art, literature, and industrial designs;
• taxpayers who received income as real estate, securities received to replenish the target capital of non-profit organizations.

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;

For details, see this material.

• which are not taxed in the prescribed amount and are deducted from the income received (deductions). That is, the income received is reduced by the amount of the deduction and income tax is withheld from the balance.

There are deductions:

1. standard (children's deductions);
2. property (for the acquisition/sale of property);
3. social (for treatment, training, pensions);
4. professional (only for individuals performing work under GPC contracts, as well as individual entrepreneurs, self-employed persons, etc.);
5. investment (for individuals who open investment accounts and also receive income from the sale (redemption) of securities traded on the ORS)

For details, see our section “Tax deductions for personal income tax in 2018-2019.”

Payments and advances under GPC agreements

Payments (including advance payments) under a civil law agreement (GPC) require special consideration.

Payments under GPC agreements do not relate to wages and are regulated not by the Labor Code of the Russian Federation, but by the Civil Code.

Accordingly, the provisions of clause 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 under the GPC agreement.

At the same time, in accordance with paragraph 6 of paragraph 1 of Article 208 of the Tax Code of the Russian Federation, income is recognized as remuneration for work performed provided .

In addition, in accordance with the provisions of Article 41 of the Tax Code of the Russian Federation, taxpayer income is recognized as economic benefit, in monetary or in-kind form, taken into account if it is possible to evaluate it and to the extent that such benefit can be assessed.

The procedure for payment for work under a 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 advances, then the customer is obliged to pay the contractor the price stipulated by the contract after the final delivery of the work results provided that the work is completed:

• properly,

• within the agreed period (or with the customer’s consent ahead of time).

In this case, the contractor has the right to demand payment of an advance or deposit only in cases and in the amount specified in the law or the contract.

In accordance with clause 2 of Article 715 of the Civil Code of the Russian Federation, if the contractor does not begin to fulfill the contract in a timely manner or performs the work so slowly that completing it on time becomes clearly impossible, the customer has the right:

• refuse to fulfill the contract,

• demand compensation for losses.

In addition, in accordance with clause 3 of Article 723 of the Civil Code of the Russian Federation, if deviations in the work from the terms of the contract or other shortcomings of the work result have not been eliminated within a reasonable period established by the customer, or are significant and irreparable, the customer also has the right to refuse to fulfill the contract and demand compensation for damages caused.

Thus, it is not possible to determine and evaluate economic benefits at the stage of making an advance to an individual under a GPC agreement.

Accordingly, payment of an advance under a GPC agreement does not mean that an individual has earned income.

Income under the GPC agreement can be assessed only after signing the acceptance certificates for the work performed (services rendered).

Based on the above, 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 this case, personal income tax would need to be accrued on 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 a 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.

There are currently no clarifications from the Ministry of Finance on this matter.

But, taking into account 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) of amounts within the period established by the Tax Code of the Russian Federation tax subject to withholding and transfer by the tax agent entails:

• collection of a fine in the amount of 20% of the amount subject to withholding and transfer,

The correct solution, in our opinion, would be to withhold and transfer personal income tax from advances under civil and personal agreements on the day of their payment (or the next day, if this does not contradict the requirements of clause 6 of Article 226 of the Tax Code of the Russian Federation).

Registration of dividend payments, personal income tax rate for dividends in 2021

When preparing documents, it is necessary to take into account nuances that depend on the organizational and legal form.

If this is a limited liability company, then the decision to pay dividends is made at the general meeting of the company’s participants (clause 1, article 28 of the Law “On Limited Liability Companies” dated 02/08/1998 No. 14-FZ). The decision is documented in the minutes of the meeting of founders, which contains the following information:

• number and date of the protocol;
• place of registration;
• agenda item;
• the amount of distributed profit;
• decision and signatures of participants.

If it is a joint-stock company, then the decision is made by the meeting of shareholders. The protocol is supplemented with information:

• on the number of votes of shareholders;
• the chairman and secretary of the meeting;
• voting issues;
• result of the vote.

If there is one founder, the decision of the sole participant is drawn up in free form.

When paying dividends, personal income tax must be withheld. The amount of personal income tax on dividends in 2021 will depend on the status of the recipient:

1. If the recipient is a resident of the Russian Federation, then the rate will be 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation).
2. If a non-resident, the rate is 15% (clause 3 of Article 224 of the Tax Code of the Russian Federation).

Let's consider the calculation procedure.

If the organization only pays dividends to a resident individual:

Personal income tax = amount of dividends × 13%

If an organization pays and receives dividends at the same time. Provided that income has been received and dividends have not yet been paid:

Personal income tax = (DN / DR × DR − DP) × 13%,

Where:

DN - accrued amount of dividends;

DR - amount of dividends to be distributed;

DP is the amount of dividends received.

We fill out the calculation according to form 6-NDFL

So, to include the relevant data in Sect.
1 calculation in form 6-NDFL is enough for the date of actual receipt of income to fall within the period of submission of the specified calculation. And here is the section. 2 is completed if the period for transferring withheld and calculated personal income tax ended in one of the last three months of the reporting period. Example
A transport company paid wages accrued for December 2016 on December 30, 2016. On the same day, the withheld amount of personal income tax is transferred to the budget. The payment on December 30 was made due to the fact that the date for payment of the second part of wages (the 8th day) stipulated by the internal labor regulations (the 8th day) - in this case, January 8, 2021 - is a non-working holiday. After all, according to Part 8 of Art. 136 of the Labor Code of the Russian Federation, if the payment day coincides with a day off or a non-working holiday, payment of wages is made on the eve of this day; such a date (payment day) in the situation under consideration is December 30, 2021.

The salary amount for December 2021 is 850,000 rubles. (20 employees), the amount of personal income tax calculated from her at a rate of 13% is 109,590 rubles. (standard tax deductions in the amount of RUB 7,000 are applied). Calculation: (850,000 - 7,000) rub. x 13% = 109,590 rub.

In addition, on December 13, 2016, the transport company paid vacation pay (to the driver) in the amount of RUB 30,450. (minus personal income tax – 4,550 rubles). Calculation: 35,000 rub. x 13% = 4,550 rub.

In the situation under consideration, the date of actual receipt of income in the form of wages accrued for December 2021 is 12/31/2016, the date of personal income tax withholding is 12/30/2016, the deadline for personal income tax transfer is 01/09/2017.

The date of actual receipt of income in the form of vacation pay and the date of deduction of personal income tax from the amount of vacation pay coincide, this is December 13, 2016. The personal income tax amount must be transferred to the budget no later than 01/09/2017.

In this regard, information about the indicated income, the amount of calculated and withheld tax is reflected in section. 1 calculation according to form 6-NDFL for 2021, section. 2 cannot be filled out. Relevant information in section. 2 must be reflected in the calculation for the first quarter of 2021 (data is not included in section 1).

In order to make it clear how in the described situation the calculation in form 6-NDFL should be filled out, we do not take into account other data.

* * *

If the date of actual receipt of income and the deadline for transferring personal income tax fall on different reporting periods, then the information is included in the calculation in Form 6-NDFL in two stages. In the calculation for the reporting period to which the date of actual receipt of income relates, section is filled in. 1, the same data in Sect. 2 are reflected when filling out the calculation for the next reporting period.

Calculation example

Ivan earns 300,000 RUR per month.
Sometimes he is paid additional bonuses - for example, in February 75,000 RUR, and in March - 46,000 RUR. This is how much taxes and contributions the employer will pay for him. We invite you to read: Vacation for part-time work and the main place of work: how is vacation provided to external and internal part-time workers according to the Labor Code of the Russian Federation?

Contributions to pension insurance will be calculated on an accrual basis. Here is the contribution amount in January:

300,000 R × 22% = 66,000 R

In February:

(300,000 RUR 375,000 RUR) × 22% − 66,000 RUR = 82,500 RUR

And in March:

(300,000 R 375,000 R 346,000 R) × 22% − (66,000 R 82,500 R) = 76,120 R

In April, payments to the employee since the beginning of the year exceeded RUB 1,021,000. Therefore, from April to December, the rate will drop to 10%. For the rest of the year, Ivan earned 2,700,000 RUR and from this amount the employer paid 10% - 270,000 RUR.

Contributions for temporary disability are also considered an accrual total. In January and February, the employer paid contributions in case of temporary disability at a rate of 2.9%.

300,000 R × 2.9% = 8,700 R

In February:

(300,000 RUR 375,000 RUR) × 2.9% − 8700 RUR = 10,875 RUR

In March, Ivan’s income for 3 months amounted to 1,021,000 RUR and exceeded the taxable limit of 865,000 RUR.

Therefore, the calculation will be different:

865,000 R × 2.9% − (8,700 R 10,875 R) = 5,510 R

From April to December the employer will not pay the sickness insurance contribution for this employee. It turns out that in just one year the employer paid 25,085 RUR:

8700 R (January) 10 875 R (February) 5510 R (March) = 25 085 R

Health insurance premiums are also calculated on an accrual basis, but for simplicity, we will calculate the total amount. In just one year, Ivan earned RUR 3,721,000. The contribution rate for health insurance is 5.1%. For the year, the employer paid health insurance contributions of 189,771 RUR:

3,721,000 R × 5.1% = 189,771 R

Contributions for injury insurance. Ivan has a large salary, but a low level of professional risk. Its tariff is 0.2%:

3,721,000 R × 0.2% = 7,442 R

Personal income tax will be in the following amount:

3,721,000 R × 13% = 483,730 R

As a result, Ivan earned 3,721,000 RUR in a year, but received only 3,237,270 RUR in his hands. At the same time, the employer paid insurance premiums for him in the amount of 716,918 RUR - and this does not take into account personal income tax.

For example, an employee’s salary before personal income tax is 20,000 RUR. It is transferred in equal parts of 10,000 RUR in the middle and at the end of the month. On August 15, the employee was transferred 10,000 RUR, this is an advance for August. On September 1, he will receive the rest of his salary.

On August 15, the employee received an advance without personal income tax withholding, but on September 1, tax will be withheld from both the advance and the rest of the salary in the amount of 2,600 RUR. Therefore, on September 1, the employee will receive 7,400 RUR in his hands.

The employer must pay personal income tax no later than September 2.

There are no benefits for personal injury contributions. Personal income tax is formally paid by employees, although it is withheld by the employer. Therefore, there are also no benefits for employers under personal income tax.

The deadline for paying insurance premiums for the current month is no later than the 15th day of the next month. If the deadline falls on a weekend (non-working day, holiday), transfer contributions on the next working day.

If you find an error, please highlight a piece of text and press Ctrl Enter.

6-NDFL: how to reflect vacation and sick pay

Vacation pay amounts must be reflected in Form 6-NDFL for the period in which they were paid to employees. Please note: accrued but not paid vacation pay is not included in the calculation according to Form 6-NDFL (letter of the Federal Tax Service of the Russian Federation dated August 1, 2016 No. BS-4-11 / [email protected] ).

In Form 6-NDFL, vacation pay is reflected as follows.

Section 1:

• line 020 – vacation payments transferred to employees in the reporting period, together with personal income tax;
• lines 040 and 070 - personal income tax on paid vacation pay.

Section 2:

• lines 100 and 110 - dates of payment of vacation pay paid in the last quarter of the reporting period;
• line 120 is the last day of the month in which vacation pay is paid. If this day falls on a weekend, you must indicate the next working day;
• line 130 - vacation pay along with personal income tax;
• line 140 – personal income tax withheld from vacation pay.

If an organization (tax agent) recalculates the amount of vacation pay and, accordingly, the amount of personal income tax, then section 1 of the calculation in Form 6-NDFL reflects the total amounts taking into account the recalculation (letter of the Federal Tax Service of the Russian Federation dated May 24, 2016 No. BS-4-11/9248) .

Sick leave benefits are reflected in Form 6-NDFL for the period in which they are paid. Accrued but unpaid benefits are not included in the calculation (letters of the Federal Tax Service of the Russian Federation dated January 25, 2017 No. BS-4-11 / [email protected] , dated August 1, 2016 No. BS-4-11 / [email protected] ).

Income in the form of temporary disability benefits is considered received on the day of its payment (transfer to the taxpayer’s account). Consequently, on line 020 of section 1 of the calculation in Form 6-NDFL, this income is reflected in the presentation period in which this income is considered received.

In section 2 of the calculation in Form 6-NDFL, this operation is reflected as follows:

• lines 100 and 110 - date of payment;
• line 120 - the last day of the month in which benefits were paid.

If it is a holiday, the first working day of the next month is indicated.

• line 130 - benefits along with personal income tax;
• line 140 - tax withheld from benefits.

If an employee’s vacation began in one quarter and ended in another, then there are no special features in filling out form 6-NDFL in this case. After all, vacation pay is reflected in the form for the period when it was actually issued to the employee. However, if the last day of the quarter falls on a weekend, then there are still nuances in filling out 6-NDFL. They are described in the letter of the Federal Tax Service of the Russian Federation dated 04/05/2017 No. BS-4-11/ [email protected]

In this case, amounts paid in the last month of the quarter need to be reflected only in section 1. In section 2, vacation pay is included only in the report for the next quarter.

What is an electronic signature?

An electronic signature is like a fingerprint placed on a report.
It is attached to any document, after which it is considered signed. The document can be read without a signature. It only guarantees that you have the same unchangeable document in front of you, in the form in which it was sent to you. These are the reports the employer must provide to the tax office.

Help 2-NDFL. This is a certificate for each employee about how much the employer paid him and how much taxes he withheld for the last year. The certificate must be submitted no later than March 1. Individual entrepreneurs without employees do not need to submit a 2-NDFL certificate.

https://www.youtube.com/watch?v=ytaboutru

6-NDFL must be submitted to the tax office no later than the end of the month after each quarter. That is, for the first quarter of 2021, you must submit a report no later than April 30, and for the first half of the year - July 31. In 2020, the last day of October falls on a non-working day - Saturday, so the report for 9 months must be submitted no later than Monday - November 2.

According to the new rules, it will be necessary to report for 2021, so the deadline for the annual report is not April 1, but March 1.

The tax office uses this report to know who paid the withheld tax to the budget and when. This is how they ensure that employers pay taxes on time. Therefore, it is rented 4 times a year.

In the calculation, you need to indicate how much compulsory insurance premiums are paid for employees under labor and civil law contracts:

1. For pension insurance.
2. For health insurance.
3. For social insurance in case of temporary disability and in connection with maternity.

If an organization has suspended its activities, but it has registered employees, you still need to submit this form.

Cover page for calculation of insurance premiums

Information about the insured persons (SZV-M). Every month you need to submit the form “Information about insured persons” to the pension fund. It must be submitted no later than the 15th day of the month following the reporting month.

If an organization has suspended operations, but has registered employees, this form must still be submitted.

Sample form about insured persons

Information about length of service (SZV-STAZH). This is a form with information about the insurance experience of all employees. It is provided once a year based on the results of the reporting period - the year. The report must be submitted to the district Pension Fund before March 1 of the year following the reporting year. The 2021 report must be submitted by March 1, 2021. If the individual entrepreneur does not have employees, there is no need to submit this report.

If the business is liquidated before the end of the year, you must submit the form before the company closes.

The procedure changes slightly when one of the employees retires. In this case, you need to submit a separate report on your experience with the type “assignment of pension”.

Sample employee experience form

Calculation of 4-FSS. A calculation of accrued and paid contributions for injuries must be submitted to the Social Insurance Fund.

Calculations must be submitted quarterly. If you submit it in paper form, then no later than the 20th day of the month following the quarter. In electronic form - no later than the 25th of the same month. If the individual entrepreneur does not have employees, there is no need to submit a report.

Additionally, the following information is indicated:

1. Was sick leave paid for work-related injuries?
2. Have there been any accidents at work?
3. How many employees must undergo mandatory medical examinations and when these medical examinations took place.

This report allows the Social Insurance Fund to check whether employers are paying injury contributions correctly.

Cover page of the form for accrued and paid insurance premiums

The sliders below list the types of reporting that must be submitted for personal income tax employees.

https://www.youtube.com/watch?v=ytpolicyandsafetyru

Note! If a company or individual entrepreneur pays money to more than 10 individuals, then from January 1, 2021, forms 6-NDFL and 2-NDFL must be submitted strictly electronically. Previously, this responsibility was assigned to those who employed 25 or more people.

Tax register

Employers are required to keep internal records of income paid, tax deductions provided, as well as calculated and withheld personal income tax amounts for each employee.
This must be done in tax registers. The tax register form is not approved by law, so organizations and individual entrepreneurs must independently develop their own form of this document (download a sample).

Help on form 2-NDFL

Every year, before March 1, employers are required (based on data filled out in tax registers) to compile and submit to the Federal Tax Service a certificate in form 2-NDFL for each of their employees.
In 2021, March 1st falls on a Sunday. Therefore, 2-NDFL for 2021 must be submitted before March 2, 2021. Note! The deadline for submitting Form 2-NDFL has changed since 2020. Previously, before March 1, it was necessary to submit only a certificate with sign “2” (meaning that the tax was not withheld by the agent), and 2-NDFL with signs “1” and “3” were submitted before April 1.

Results

Each type of income has its own deadlines for paying personal income tax. For most income, including wages, personal income tax must be transferred no later than the day following the date of payment of income. Personal income tax on vacation and sick leave benefits is transferred until the last day of the month in which the income was paid to the taxpayer. Self-employed persons and individuals who received income from the sale of property or won the lottery are required to independently calculate and remit the tax no later than July 15 of the year following the reporting year.

Sources

• https://nalog-nalog.ru/ndfl/uplata_perechislenie_ndfl/poryadok-rascheta-i-srok-perechisleniya-podohodnogo-naloga-s-zarplaty/
• https://vremya-ne-zhdet.ru/nalogi/sroki-uplaty-ndfl-nalogovymi-agentami/
• https://www.MoeDelo.org/keep-the-business/article/sroki-uplaty-ndfl-za-2019-god-perenesli-kak-platit-i-kogda
• https://nalog-nalog.ru/ndfl/uplata_perechislenie_ndfl/obwij_poryadok_i_sroki_uplaty_ndfl/
• https://www.klerk.ru/buh/articles/456580/
• https://www.Assessor.ru/notebook/nalog_ndfl/kogda_nujno_uderjat_i_perechislit_ndfl_s_zarplaty/
• https://clubtk.ru/ndfl-sroki-perechisleniya-nalogovym-agentom
• https://azbukaprav.com/nalogi/ndfl/o-naloge/sroki-uplaty.html
• https://www.klerk.ru/buh/articles/483727/
• https://www.klerk.ru/buh/articles/322800/