On the procedure for paying fixed advance payments for personal income tax

2-NDFL reflects fixed advance payments if the document is filled out for a foreign employee who carries out his labor activity on the basis of a labor patent. The amount and features of payment of advance payments for personal income tax by foreign citizens to obtain the opportunity to officially work in the territory of the Russian Federation are prescribed in Art. 227.1 Tax Code of the Russian Federation. The basic monthly payment is 1200 rubles. This indicator is adjusted by:

• a uniform deflator coefficient for all subjects of the Russian Federation, fixed by orders of the Ministry of Economic Development (in 2021 it was equal to 1.686, for 2019 the coefficient is 1.729);
• regional coefficient.

When paying fixed amounts of tax for a patent, foreigners can take advantage of the opportunity to reduce the amount of personal income tax withheld at their place of work. To do this, you must submit an application to the employer, attaching copies of payment documents to the application (to certify the amount of actual payments made). The employer, having submitted the appropriate application and documents to the tax office to confirm the possibility of offset (its form approved by Order No. ММВ-7-11/512 dated November 13, 2015), receives a notification from the Federal Tax Service confirming the existence of the right to adjust tax liabilities for to a specific foreign employee.

Read also: Amount of fixed advance payment (6-NDFL)

Help 2-NDFL: amount of fixed advance payments

The article from the magazine “MAIN BOOK” is relevant as of September 18, 2015.
Contents of the magazine No. 19 for 2015 M.G. Sukhovskaya, lawyer

https://www.youtube.com/watch{q}v=ytadvertiseru

As you know, since 2015, only visa-free foreigners temporarily staying in the Russian Federation can be legally employed. 1 tbsp. 13.3 of the Law of July 25, 2002 No. 115-FZ, which have a special patent. By Order of the Federal Migration Service of December 8, 2014 No. 638, issued by the Migration Service. The validity period of the patent directly depends on how many months the migrant has paid the fixed advance payment for personal income tax. 5 tbsp. 13.3 of the Law of July 25, 2002 No. 115-FZ; clause 2 art. 227.1 Tax Code of the Russian Federation. The payment amount is different in each region. 3 tbsp. 227.1 Tax Code of the Russian Federation.

At the same time, the employer, by paying the migrant a salary and calculating personal income tax on it, can reduce the amount of tax on advance payments paid by the foreigner for the period of validity of the patent relating to the current tax period (calendar year) Art. 216, paragraph 6 of Art. 227.1 Tax Code of the Russian Federation; Letter of the Federal Tax Service dated March 16, 2015 No. ZN-4-11/4105.

Let us remind you that, regardless of the length of stay in the Russian Federation, the income of foreigners working under a patent has been subject to personal income tax since 2015 at a rate of 13%. 3 tbsp. 224, art. 227.1 Tax Code of the Russian Federation.

Here's what you need to do to achieve this.

STEP 1. We ask the migrant to write a free-form application for such a deduction. The easiest way is to compose a “fish” in advance with empty lines and issue a ready-made template. Here is an example of such a statement.

To the General Director of Lotos LLC, I.M. Sharapov from Rinat Karimovich Zakirov

To reflect information on advance payments on an employee’s patent offset when calculating the tax liability, the employer must fill out the appropriate column in section 5 of the 2-NDFL form. Entering data is possible provided that the enterprise has a permission notice from the Federal Tax Service to reduce the amount of tax on account of payments made by the employee.

In the case where the patent is reflected in the 2-NDFL certificate as an indicator that reduces the tax liability, the number and date of issue of the notification from the tax authority must be indicated in a special line. The code of the Federal Tax Service that issued the permit must be indicated.

Fixed advance payments in the 2-NDFL certificate are indicated in section 5. In other lines of the document you need to enter the following data:

• when determining the status of a taxpayer, code 6 is entered in section 2 - a foreigner employed on the basis of a patent;
• in the field for indicating citizenship there will be a code of the country whose citizenship is documented in relation to the foreign worker.

Information about income accrued to the employee for the reporting period is shown in the usual manner. If the entire amount of calculated tax is covered by advance payments of an individual with foreign citizenship, then zeros are entered in the columns for withheld and transferred personal income tax. Fixed advance payments in the 2-NDFL certificate in this case will be equal in amount to the calculated tax liability specified in section 5.

Please note: the labor income of foreigners working under a patent is subject to personal income tax at a rate of 13%, regardless of whether they are residents of the Russian Federation or not. In other cases, with a number of exceptions, the tax on the income of non-residents who do not have a special status is 30% (clause 3 of Article 224 and Article 227.1 of the Tax Code of the Russian Federation).

If the status of a foreign citizen has changed during the reporting year, it is finally established at the end of the year. For such an employee in the 2-NDFL certificate, sections 3-5 are filled out separately for each rate applied during the year. For example, a foreigner began working under a patent in August, and before that he had the usual non-resident status - personal income tax was initially withheld at a rate of 30%, and from August - 13%. The employer will fill out sections 3-5 separately for the employee in the 2-NDFL certificate at a rate of 30% and 13%.

We’ve figured out how to show an advance on salary in 6-NDFL. But sometimes it also indicates an advance of a completely different nature, namely: a fixed advance payment (FAP), which is paid by foreigners working on the basis of a patent.

For him, the calculation has a separate line 050 and its own reflection rules, due to the offset between the personal income tax advance, which is transferred by the employee under the patent, and the tax that the employer has calculated and must transfer to the budget from the income paid to the employee.

Thus, the amount of the FAP in line 050 should not exceed the amount of tax from such employees included in line 040. When the personal income tax paid under a patent is less than the tax calculated on wages, the entire fixed advance is reflected in line 050. When more, only a part of it equal to the calculated personal income tax. If the foreigner continues to work and receive a salary, the difference is counted in subsequent periods.

Filling out the calculation in such a situation is discussed line by line in the article “Nuances of filling out 6-NDFL for “patent” foreigners.”

His income in October, November and December 2015 was 25,000 rubles. for every month. The personal income tax amount is 3,250 rubles. for each of these months (RUB 25,000 x 13%). A notification confirming the right to a tax reduction for 2015 was received from the Federal Tax Service in December 2015.

Attention: Sale's accountant recalculated the tax backdated and found out that the overpayment to the budget for October-November amounted to 6,000 rubles (3,000 rubles x 2 months). The debt to the employee is also equal to 6,000 rubles. When paying the December salary, the accountant took into account the fixed advance payment for December (3,000 rubles).

If the calculated amount of personal income tax for the month of the corresponding tax period is less than the amount of the fixed advance payment paid, then the tax agent has the right to take this difference into account when reducing personal income tax in the next month of the same year. If the amount of fixed advance payments paid during the validity period of the patent in relation to the corresponding tax period exceeds the amount of tax calculated at the end of the year, the amount of such excess is not the amount of overpaid tax and is not subject to refund or credit to the taxpayer.

Upon employment, he presented a patent for a period of three months, a paid receipt in the amount of 12,600 rubles. (4,200 rubles x 3 months) and wrote a statement asking to offset the tax paid. The next day, the organization’s accountant contacted the Federal Tax Service with a request to confirm the employee’s right to offset fixed advance payments against personal income tax.

https://www.youtube.com/watch{q}v=https:tv.youtube.com

On January 21, the organization received a tax reduction notice with the amount of fixed payments reflected in it - 12,600 rubles. Salary Samoilenko V.V. for January - 30,000 rubles. The personal income tax rate for a foreign worker with a patent is 13% (paragraph 3, paragraph 3, article 224 of the Tax Code of the Russian Federation). The tax amount was 3,900 rubles. (RUB 30,000 x 13%). Considering that the calculated amount of personal income tax for the month is less than the amount of the fixed advance payment paid by 300 rubles.

(3900 - 4200), the employee will receive the entire amount that was accrued to him (30,000 rubles).

Tax Code of the Russian Federation):

• written application of a foreign worker;
• payment documents confirming the payment of fixed advance payments by a foreign worker;
• notification from the tax office giving the right to reduce the calculated personal income tax by the amount of fixed advance payments (hereinafter referred to as the Notification) (approved by order of the Federal Tax Service of Russia dated March 17, 2015 No. ММВ-7-11/).

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In the absence of at least one of these documents, the tax agent has no right to offset the fixed advance payment. If a foreign worker has entered into employment contracts with several employers, the tax amount can be reduced only with one tax agent, whom the employee chooses (paragraph 2, clause 6, article 227.1 of the Tax Code of the Russian Federation). Therefore, first of all, it is necessary to ask the foreign worker to write an application to reduce personal income tax by the amount of fixed advance payments.

Income tax: reverse transition If an organization, from the beginning of the next calendar year, wants to switch from paying advances upon actual payment to monthly payment of advance payments with an additional payment based on quarterly results, or to quarterly payment of advances (if it has the right to do so), then this must also be notified Inspectorate of the Federal Tax Service (Clause 2 of Article 286 of the Tax Code of the Russian Federation).

This must be done no later than December 31 of the year preceding the year of changing the method of paying advances (taking into account the “weekend” rule). The notification is submitted to the Federal Tax Service in any form. Income tax on actual profit: who submits the notification Organizations that wish to make advance payments from the actual profit received from the beginning of the next calendar year (Clause 2 of Article 286 of the Tax Code of the Russian Federation).

Notification form There is no approved form for notification of the transition to making advance payments from actually received profits. A foreign worker writes an application. There is no unified application form for a foreign employee to reduce personal income tax. The employee can write it in any form. However, if there are many foreign workers (with different patent validity periods), it is advisable to develop a form for such an application.

And in this case, the employee will only have to fill out the appropriate lines (for example, enter the amount of the advance payment, the period of validity of the patent, etc.) and sign it. The application must be accompanied by payment documents confirming that the employee has made fixed advance payments.

If the tax inspectorate has confirmed the right to reduce the agent’s personal income tax by the amount of fixed advances, then in certificate 2-NDFL the amount of such advances is reflected in section 5 “Total amounts of income and tax” in the line “Amount of fixed advance payments.”

Also, the 2-NDFL certificate must reflect the number and date of the notification confirming the right to a reduction, and the code of the Federal Tax Service that issued this notification.

Nuances of filling out the form

If the organization was unable to withhold tax from the employee, then the certificate will need to be submitted twice - first before March 1, and after that with the rest of the employees until April 1.

When reflecting information on income and deductions in the certificate, you can only use the codes established for this.

If the tax was withheld from the employee in December, but is transferred during January of the following year, then it is still marked on the certificate as paid on time. At the same time, if the transfer occurred after February 1, then in the position “Tax amount transferred” a smaller value will be indicated than in the position “Tax amount withheld”.

Tax agents are required to calculate and transfer personal income tax on all payments to individuals. Based on the results of the past year, 2-NDFL certificates are submitted to the Federal Tax Service on the remuneration paid and other income, as well as on the tax withheld. We will tell you about the new form of 2-NDFL certificate in 2021 and how to fill it out in this article.

Convenience of tax on simplified tax system income 6%

The advantages of working on the simplified tax system (USN) income of 6% are obvious upon closer examination, and its use makes life easier for taxpayers, both financially and administratively.

Firstly, there is no need to keep track of expenses and, accordingly, collect various receipts, checks, etc., confirming your expenses. Moreover, not all expenses can be taken into account as expenses when determining the tax base.

If the share of expenses is small, and also if you are initially not ready to “get involved” in taking into account expenses, it is better, of course, to choose the object of taxation “income” of 6%. Tax is paid on the total amount of income received at a tax rate of 6%.

Tax authorities rarely check taxpayers who use the 6% special income regime. Moreover, 6% is the maximum tax rate for the simplified tax system “income”. By checking your local laws, you can find out what tax rate applies in your area. The fact is that regions are given the right to lower the tax rate to 0%.

Using this taxation system, you will need to make advance payments at the end of each quarter. If, after calculating the tax, the resulting tax amount is greater than the deductions amounting to the payment of contributions to pension and medical funds for an individual entrepreneur, as well as more than 50% of the amount of contributions paid for employees, if any, then it is necessary to make an advance payment of the simplified tax system.

The deadlines for paying advance payments in 2021 are as follows:

• Until April 30, 2021 for the 4th quarter of 2021.
• Until April 25 for the 1st quarter of 2021;
• Until July 25 for the 2nd quarter of 2021;
• Until October 25 for the 3rd quarter of 2021;
• Until April 30, 2021 for the 4th quarter of 2021.

Help 2-NDFL and patent

You can offset the amount of personal income tax that a foreigner paid on the basis of a patent against the tax on his salary. But only after receiving a corresponding notification from the tax office.

At the same time, you must have confirmation that the foreigner actually transferred personal income tax. That is, ask him for tax receipts and make copies of them for yourself. If he does not have supporting documents, we do not recommend counting his payments towards personal income tax. In this case, you will not pay personal income tax on its income, and the company may be fined under Article 123 of the Tax Code of the Russian Federation.

So, if you have a notification from the Federal Tax Service and have copies of payment slips, then you can offset the amount of personal income tax that the foreigner paid to the budget for the current tax period, that is, 2015. That is, sum up the personal income tax for all his payments, this will be the maximum amount that you can offset. In this case, you can reimburse all personal income tax paid by a foreigner to the budget during the period of validity of the patent within 2015. And not only for the period when he worked for you (clause 6 of Article 227.1 of the Tax Code of the Russian Federation).

Let's consider your situations in detail.

Situation #1

It is not entirely clear from the question how much the Moldovan citizen paid into the budget. Let's assume he paid 12,000 rubles. and you have a notification from the Federal Tax Service and its payments confirming this amount.

DEBIT 20 (26, 44) CREDIT 70

37,000 rub. - salary accrued;

DEBIT 70 CREDIT 68 personal income tax subaccount

4810 rub. – personal income tax withheld

In November you received a notification from the Federal Tax Service. And you can offset all advance payments made by the employee for personal income tax. That is, 12,000 rubles. (as we assumed).

REVERSE

DEBIT 70 CREDIT 68 subaccount “Personal Tax Payments”

4810 rub. – personal income tax for October was credited against advance payments for the patent;

REVERSE

4810 rub. – personal income tax for November was credited against advance payments for the patent.

REVERSE

2380 rub. – personal income tax for December was credited against advance payments for the patent.

If the amount of advance payments of a foreigner, confirmed by receipts, is not 12,000 rubles, but more, you can only offset the amount of personal income tax that you accrued from the employee’s income for 2015. That is, within 14,330 rubles. (4810 rubles x 3 months). The remaining amount of advance payments will be lost. You do not have the right to transfer it to the next year. Since next year you will need to receive a new notification from the Federal Tax Service.

Situation No. 2

In general, your actions are the same as in situation No. 1. You have the right to offset against personal income tax only the amount of payments that the foreigner actually transferred for 2015.

For example, if he transferred payment for only 1 month - 4,000 rubles, you can only offset this amount. And only if you have supporting receipts (clause 6 of Article 227.1 of the Tax Code of the Russian Federation).

You do not count the amounts that a citizen of Tajikistan did not pay under the patent. If you don’t have receipts at all that he paid anything, you withhold from him the entire personal income tax accrued from his salary and transfer it to the budget. And this is where your responsibilities as a tax agent end.

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Confirmation has been received from the Federal Tax Service for the right to deduct personal income tax from a foreign employee. How to reflect a decrease in personal income tax by the amount of a patent for a foreign citizen in 1C 8.3 Accounting{q}

Please tell me how to reflect it in 1C 8.3 so that personal income tax is not charged for a foreign citizen working under a patent{q}

• How to offset a foreigner’s personal income tax advance on a patent
• STEP 1. Taxpayer status and notification
• STEP 2. Registration of advance payment for personal income tax

Personal income tax for foreign workers on a patent is calculated, but at the same time, advance payments for personal income tax paid by the foreign worker themselves are offset (clause 2 of article 226 of the Tax Code of the Russian Federation, article 227.1 of the Tax Code of the Russian Federation). While the advance payment is being offset against personal income tax, tax is not accrued in the accounting department, i.e. no wiring Dt 70 Kt 68.01.

On February 1, a citizen of the Republic of Uzbekistan (“visa-free” country) Saifullaev Ulugbek, temporarily staying in the territory of the Russian Federation and having a patent, a non-resident, was hired with a salary of 45,000 rubles.

In 2021, the advance payment of personal income tax on a patent per month in Moscow is 4,500 rubles. It is calculated according to the formula:

• Fixed amount × deflator coefficient (Order of the Ministry of Economic Development of the Russian Federation dated October 30, 2017 N 579) × regional coefficient (Moscow Law dated November 26, 2014 N 55, Information from the Federal Tax Service of Russia). 1,200 rub. x 1.686 x 2.2242 = 4,500 rubles.

Saifullaev U. paid an advance payment for personal income tax for 11 months in the amount of 49,500 rubles.

• 4,500 rub. x 11 months = 49,500 rub.

The following documents are available:

• payment document dated January 15, 2018, confirming payment of the advance payment for personal income tax in the amount of 49,500 rubles;
• U. Sayfullaev’s application dated 02/01/2018 with a request to reduce personal income tax for the tax period by the amount of the advance tax payment he paid;
• notification from the Federal Tax Service dated January 29, 2018 confirming the right to reduce the calculated amount of personal income tax by the amount of fixed advance payments paid.

The personal income tax rate is 13% (clause 3 of article 224 of the Tax Code of the Russian Federation, article 227.1 of the Tax Code of the Russian Federation).

Let's consider the return of personal income tax to foreigners working under patents in 1C 8.3 using the example of payroll for February 2021. The employee worked this month in full.

Salaries and personnel – Personnel records – Employees – Income tax field.

Section Taxpayer Status - field Status: Non-resident, employed on the basis of a patent.

Section Notification for advance payments on patents - tax period, number, date of notification and code of the Federal Tax Service that issued it.

A notification can also be registered at Step 2. But it is more convenient to perform this operation at Step 1, then further information about the notification will be filled in automatically.

Salaries and personnel – Personal income tax – All documents on personal income tax – Create button – Advance payment on personal income tax – Post and close.

Salary and personnel – All accruals – Payroll – Fill button.

Details of the calculation can be viewed by clicking on the link with the personal income tax amount of 5,850.00 in the personal income tax column or in the personal income tax register. A link to this register will also be available if you follow the link with the personal income tax amount of 5,850.00.

Postings

Control

SALT count 70

Calculation of the amount to be paid

In subsequent months, deductions will be made in the same way when calculating wages.

If at the end of the year there is an overpayment of personal income tax advances paid in the current year (the employee paid more personal income tax on a patent than was accrued to him), then this amount is not subject to return or offset (clause 7 of article 227.1 of the Tax Code of the Russian Federation).

In our example, the entire amount of the advance payment for personal income tax will be taken into account if the employee works the entire period up to December 31, 2018 inclusive.

Advance fixed payment for personal income tax - 49,500 rubles.

Personal income tax calculated for 2021: 45,000 rubles. x 11 months x 13% = 64,350 rub.

RUB 64,350 more than 49,500 rub.

Salary and personnel – Salary – Salary reports – Tax accounting register for personal income tax.

• Advance payments are taken into account (Article 227.1 of the Tax Code of the Russian Federation).
• The amount of advance payments has been offset.

The article helped {q}

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When drawing up a 2-NDFL certificate, the amount of fixed advance payments is entered into it only in relation to employees with foreign citizenship. Such employees receive the right to work in the Russian Federation if they have a paid patent. Its monthly cost and the procedure for transferring advance payments are regulated by Art. 227.1 Tax Code of the Russian Federation.

When the employer issues a 2-NDFL certificate, the patent in the amount of offset of its cost and income tax must be reflected in section 5 of this form. To reduce the amount of personal income tax payable to the budget, enterprises hiring foreigners must have a notification from the Federal Tax Service. The tax authority is considering the possibility of issuing permission to offset the value of a patent only on the condition that the tax agent for the foreign employee has submitted a corresponding application to the Federal Tax Service (the application template is given in Order No. ММВ-7-11/512 dated November 13, 2015). To do this, the employee must provide the employer with copies of payment documents.

If the amount of advance payments turns out to be greater than the personal income tax calculated for the reporting period, the balance is not refundable and is not considered an overpayment of tax.

The Tax Code specifically stipulates the situation when the amount of fixed advance payments for any year turns out to be greater than the total personal income tax calculated from the foreigner’s salary that year. Such an excess is not an overpaid tax, and it cannot be returned or offset (clause 7 of Article 227.1 of the Tax Code of the Russian Federation).

But this rule does not apply to certain months of the year. This means that if the advance payment for a patent for any month turns out to be more than the personal income tax on wages for the same month, the difference can be taken into account in the next month. This conclusion follows from the letter of the Federal Tax Service of Russia dated September 23, 2015 No. BS-4-11 / [email protected] (see.

Where to provide

The Tax Code of the Russian Federation establishes the obligation of an organization to send reports to the Federal Tax Service at its location, and for persons who have registered a business - at their place of registration.

The legislation provides for the opportunity for a business entity to open branches and representative offices. He can do this in places other than his main address. In these cases, the parent company and each separate division must report to the regulatory authorities each at its location.

Sometimes, employees of an enterprise can work in the parent organization and in a branch, then their personal income tax on their salaries must be paid to each address in accordance with the income the employee receives.

Attention!

In addition, there are organizations that are large taxpayers. These companies are given the right to independently choose which tax inspectorate they will make tax payments to.

An example of calculating the simplified tax system for income 6%

One of the conveniences of this tax system is, among other things, the simplicity of tax calculation. To do this, you do not need to have any special knowledge or education.

The calculation of tax on simplified taxation system for income of 6% is carried out using an extremely simple formula. For the convenience of readers, we have given two calculation examples.

1. Let's say your income for January, February, March, i.e. for the 1st quarter of the current year amounted to 500,000 rubles. 500,000×6% = 30,000 rubles.

2. We determine the amount of the deduction (these are your contributions that you should have paid during the first quarter of 2021):

• for compulsory pension insurance 7,338.50 rubles;
• for compulsory medical insurance 1,721 rubles.

Your total deduction for the 1st quarter of 2021 will be 9,059.50 rubles.

3. 30,000 - 9,059.50 = 20,940.50 rubles. This is the amount called the advance payment for the first quarter of 2019.

A. Sum up the income for the first quarter (500,000) with the income for the second quarter, let’s say it is equal to 400,000 rubles. 500,000 400,000 = 900,000×6% = 54,000 rubles.

B. Determine the amount of the deduction (these are payments to the funds for two quarters of 18,119 plus an advance payment for the first quarter of 20,940.50 rubles). This results in a deduction of 39,059.50 rubles.

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C. 54,000 - 39,059.50 = 14,940.50 rubles - the amount of the advance payment to the tax office for the first half of the year.

https://www.youtube.com/watch{q}v=ytcreatorsru

The advance payment for nine months and for a year is calculated in the same way. Just remember to pay your pension and health insurance contributions quarterly, and then you will have the right to deduct these amounts from your advance quarterly tax payments to the Federal Tax Service.

Let us explain the meaning of the numbers 1,721 rubles and 7,338.50 rubles indicated in paragraph 2 of the Example. In 2021, fixed contributions payable for pension and health insurance are determined by specific figures, unlike previous years, when contributions were calculated based on the minimum wage.

For fixed contributions in 2021, with an annual income of less than 300,000 rubles, the amount for pension insurance is 29,354 rubles, for health insurance contributions - 6,884 rubles. If we divide these amounts into equal parts for equal payment quarterly, we get 1,721 rubles and 7,338.50 rubles. Although, at your discretion, you can pay contributions not necessarily in equal installments.

In 2021, the amounts of fixed contributions for individual entrepreneurs for themselves, with an income of less than 300,000 rubles, were:

• for pension insurance – 26,545 rubles;
• for medical insurance – 5840 rubles.

With an income of over 300,000 rubles in 2021 and in 2021, the individual entrepreneur must, in addition to fixed contributions, transfer to the Federal Tax Service 1% of the difference between annual income and 300,000 rubles. The deadline for transferring the additional payment for pension insurance for 2021 and 2019 is until July 1, 2021 and until July 1, 2021, respectively.

If you have employees, then the contributions paid for them also go towards reducing the simplified tax system payments, but according to a different rule. For example:

1. Income for the 1st quarter amounted to 500,000 rubles. The tax, based on the tax rate of 6%, will be 500,000 x 6% = 30,000 rubles.
2. You paid fixed contributions for yourself during the 1st quarter in the amount of 7,338.50 1,721 rubles, as well as contributions for employees in the amount of 15,000 rubles.
3. Despite the fact that the total amount of contributions was 7,338.50 1,721,15,000 = 24,059.50 rubles, you can only reduce the tax by 50% of the calculated tax amount: 30,000 x 50% = 15,000 rubles.
4. The advance payment for the 1st quarter for individual entrepreneurs with hired employees will be 15,000 rubles.
5. Unlike an individual entrepreneur without employees, an individual entrepreneur with employees can reduce the simplified tax system tax by no more than 50% of the calculated tax amount (clause 3.1, article 346.21 of the Tax Code of the Russian Federation).

Tax amount=Tax rate*Tax base

Reporting Methods

A business entity can submit reporting in several ways:

• Directly on paper to the inspector of the Federal Tax Service - it is possible to use this method only for small companies with a small number of employees (less than 10 people).
• In electronic form, the report is directly submitted to the tax inspector. Can only be used if the company has less than 3,000 employees.
• Through electronic document management via telecommunication channels - the report is submitted to the Federal Tax Service through a special operator; an electronic digital signature (EDS) is required.
• Through post offices - 2-NDFL reports are sent to the tax office in a valuable letter with the described attachment.

Certificate 2-NDFL: amount of fixed advance payments for foreign employees

Situation #1

REVERSE

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REVERSE

Situation No. 2

The procedure for submitting 6-NDFL once again prompts financial specialists to think about the nuances of filling out this reporting puzzle.

Salary advance in 6-NDFL is one of many issues that require separate clarification.

An advance is considered to be part of an employee’s earnings given to him by the employer:

• without fail;
• the force of legal requirements;
• deadlines established by the company itself (taking into account the requirements of labor legislation).

NOTE! The need for advance payment arises from the requirements of labor legislation. Art. 136 of the Labor Code of the Russian Federation requires the employer to pay wages every six months, otherwise he faces fines (Article 5.27 of the Code of Administrative Offenses of the Russian Federation) and material losses in the form of interest for late wages (Article 236 of the Labor Code of the Russian Federation).

For more information about the advance, see the article “Salary Advance in 2021 under the Labor Code.”

Study salary nuances using the materials posted on our website:

• “Payroll taxes in 2018-2019 - table of changes”;
• “Payment for shift work”, etc.

Thus, an advance is an element of an employee’s income that is subject to personal income tax and, as a result, has every reason to be included in personal income tax reports, one of which is form 6-NDFL. You will find out whether the advance is reflected in 6-NDFL in the next section.

There is no point in looking for a separate advance line in the report. There is no space allocated for information about the salary advance issued to employees and the personal income tax corresponding to this payment.

This seemingly flaw in the report is actually based on tax legislation, since:

• the employer is obliged to calculate personal income tax on the date of actual receipt of income (this approach is dictated by clause 3 of Article 226 of the Tax Code of the Russian Federation);
• it is necessary to withhold tax from the employee’s salary upon its actual payment (clause 4 of article 226 of the Tax Code of the Russian Federation);
• the date of receipt of income in the form of wages (including advance payments) is the last day of the month for which salary accruals were made (clause 2 of Article 223 of the Tax Code of the Russian Federation, see also letters of the Ministry of Finance dated January 15, 2019 No. 03-04-06/1192, dated 07/13/2017 No. 03-04-05/44802).

Thus, at the time of payment of the advance, it is not yet recognized as income, and therefore there is no need to withhold personal income tax from it.

For more details, see: “Is it necessary and when to pay personal income tax on an advance payment{q}”.

NOTE! Additional confirmation that information about the advance in 6-NDFL is not reflected in a separate line is the opinion on this matter of federal tax officials, expressed by them in letters dated January 15, 2016 No. BS-4-11/320, dated March 24, 2016 No. BS-4 -11/4999.

Study the variety of explanations from tax authorities on the registration of 6-NDFL using the materials on our website:

• “New explanations from the Federal Tax Service to line 080 of form 6-NDFL”;
• “New clarifications from the Federal Tax Service on bonuses: monthly, quarterly, one-time”;
• “Material assistance for the birth of a child in the amount of 50,000 rubles may not be reflected in 6-NDFL.”

Despite all of the above, advance payments took place in the reporting quarter, and the question of how to reflect the advance in 6-personal income tax remains open.

Let's explain with an example.