In 2015, amendments were introduced to the Tax Code of the Russian Federation concerning the timing of the payment of personal income tax. They came into force on 01.01.16. When is the personal income tax transferred from the salary and other income?
Under the new rules, the term of transfer of personal income taxLimited to the day following the day of payment of income. If the calculation is carried out in parts, then likewise the tax must be transferred. If it is a question of payment of disability benefits and vacation pay, the withholding of the tax should be made no later than the last day of the current reporting month. If the term of transfer of personal income tax falls on the day off, then payment must be made in the next working day.
The term of transfer of tax in 6-NDFL is counted from the moment of receipt of income. That is the day:
- receipt of payment by transfer of money to a bank account or in cash;
- issue of income in the form of goods, services;
- purchase of securities;
- when counterclaims were set off;
- write-off of bad debts from the balance sheet;
- the last day of the month of approval of the advance report on the return of an employee from a business trip;
- the last day of the month during the term of the loan.
The calculated amount must be debited from the payer's income upon payment of funds.
Date of withholding
Personal income tax with income in cash is dueretention at the time of payment of funds to the employee. The income tax, provided in kind or in the form of material benefit, should be withheld from any remuneration. Then the date of payment and withholding may vary. The deduction for the amount of the fee can not be more than 50% of the fee.
Terms of payment
The deadline for the transfer of funds depends ontype of income. Under the general rules, funds to the budget should be received no later than the next day for the payment of income. If the employer paid his salary for January 3, the date for receiving funds is January 31, the deduction - February 3, and the deadline - February 4.
From 19 to 25 January 2016, the employee was invacation. Holidays were on January 17 in the amount of 10 thousand rubles. Employee salary - 45 thousand rubles. For January, in which he worked for 10 days, 30 thousand rubles were added. (4515 * 10). Deductions from the salary are not provided.
On the date of payment of vacation money it is necessary to withhold personal income tax: 10 * 0.13 = 1.3 thousand rubles.
The term for the transfer of personal income tax on vacation is February 1 (since January 31 is a day off).
NDFL from the salary: 30 * 0,13 = 3,9 thousand rbl.
To calculate personal income tax follows 31.01, to withhold - with the payment of income, to transfer - the next day.
Advance of tax
The employee can be paid holiday and sick leave for a month. What then is the deadline for tax payment? Can I make a down payment?
Term of transfer of personal income tax from the hospital is limitedthe last day of the month in which the payment is made. You can transfer the amount of tax earlier, but not later than the agreed date. For example, an employee's vacation begins on April 25 and lasts until May 15. Holidays are calculated in the amount of 10 thousand rubles. With them, withholding personal income tax - 1,3 thousand rubles. The funds are transferred to the budget on April 16. On the same day, the employee was issued 8.7 thousand rubles. The tax can be paid on the day of the issue of income. Advance money can not be transferred to the budget. The tax is subject to withholding from the employee's income. To pay for it at the expense of own means, the agent is prohibited by the agent (Article 226). The transferred amount is considered to be erroneously paid and is subject to refund. Advance payment of tax it does not count. If the employer violated the standard term for transferring the personal income tax, referring to the prepayment listed above, the FTS can add a penalty.
If the term of transferring personal income tax in 6-NDFL was violatedor the wrong amount is calculated, then the tax agent is liable to a fine of 20% of the amount to be transferred. In addition, penalties are charged for each day of delay in payment, starting from the next day after the day fixed by law. It is calculated in percentage in the amount of 1300 from the rate of the Central Bank of the Russian Federation. The term of transfer of personal income tax can be violated not only because of lack of funds. If the organization in the payment order did not correctly indicate the OKATO, then the tax will be considered unpaid.
The new rules, which determine the period of transfer of personal income tax, cause a lot of controversial situations. Consider them in more detail.
Closing of the month
Very often the company paid a salary of 2times. The advance is transferred on the last day of the month. The final calculation is carried out on the 15th day of the next period. In this case, the organization pays the tax after the transfer of the second part of the salary. The employer refers to the fact that personal income tax must be withheld in the final settlement. But in this case such an interpretation of the requirements of the Tax Code is not legitimate. The advance is transferred on the last day of the reporting period. The enterprise had an obligation to withhold the tax amount (Article 223 of the Tax Code). Violation of this requirement may result in the imposition of fines and penalties.
Term of transfer of personal income tax from vacation
The employee was fired in 2015. Salary and unused vacation were issued only in 2016. With the payment of funds, the agent did not withhold Personal Income Tax. In this case, it is about obtaining two types of taxable income.
When you receive a salary, the deadline for paymenttax is the last day of the period for the calculation of income. If the employment relationship was completed before the expiration of the month, the last day of work is considered the date of receipt of income. The day of payment or actual transfer to the account of unused vacation is considered the moment of receipt of income.
If the personal income tax has not been withheld from the funds received,then individuals are charged with the duty to pay the tax on their own and submit a declaration to the Federal Tax Service. In this case, the employee must submit to the tax two declarations: on wages and on compensation alone. The term of transfer of personal income tax upon dismissal and provision of accounts is 15 July of the following year.
The company gave out bonuses to employees for a month. The tax from them was listed at the end of the month - on the day of issuance of salaries to employees. The Federal Tax Service may regard these actions as a violation of the timing of the transfer of tax. The argument can be that the bonus is a separate type of remuneration for work. It is not covered by the standard term for the transfer of personal income tax from wages. You can only defend your point of view through the court. As a confirmation, you can provide the TC, which says that the award is a reward for quality and conscientious work that stimulates productivity. This payment is considered part of the salary. Taxation of income is carried out according to general rules.
Where to list
Having dealt with the time period for transferring the tax to the 6-NDFL, we will proceed to the question of how and where to transfer the funds.
NDFL should be paid at the place ofaccounting. If the organization has subdivisions, then the tax is paid in all branches. The amount of the fee that is payable by the unit is deducted from the income of employees of this branch. These are persons who perform work functions under employment contracts. But the subdivision can pay income to persons executed under civil law contracts. The income tax of such employees is transferred at the location of the branch.
If an employee has worked in a few monthsdivisions, the tax on its revenues should be transferred to the budgets at the location of each unit, taking into account the actual time of work. If the fee is paid at the location of one of the branches, there are no grounds for charging a fine. In the Tax Code there is no liability for violation of the order of transfer of funds.
If the amount of tax is less than 100 rubles, the termtransfers of personal income tax in 6-NDFL moves to the next month. This amount will need to be paid along with the next month's charges, but not later than December 31 of this year.
If, under the lease agreement, the lessee isorganization, it automatically becomes an agent. The enterprise is charged with the duty to withhold and pay the tax on general grounds. Just like in the previous case, if the organization has subdivisions, then the branch with which the lease has been signed must pay the personal income tax.
Offset of overpayment
Overpaid amounts of personal income tax should be credited to the accountthe arrears of other taxes can not be. Under the personal income tax organization performs the duties of an agent, it is not a payer. Arrears and overpayments are formed by an individual. But you can return overpaid tax amounts.
For all paid incomes since 01.01.16, agents hand over the report to the 6-NDFL. Consider how to fill out the report in non-standard situations. Salaries are often repaid in installments per month. How can this be reflected in the report?
Art. 223 Tax Code establishes that the date of receipt of the salary is the last day of the month in which it was accrued. Let's say that the salary for February was paid on the 25th. Fill in the report:
- page 100 (reporting period) - February 28, 2016;
- page 110 (day of payment) - 25.02.2016;
- p. 120 (the date of transfer of funds to the budget) - 26.02.2016;
- lines 130 and 140 display the corresponding amounts.
If you recalculate the tax for the previous period, the excessively withheld amounts are refunded to the payer's account. The inspection should submit an update on the 2-NDFL and payment orders.
The reference number must matchinitial, and the date is put current. In the field reference about the charged, withheld tax amounts are filled according to the new data. The string "Overly withheld amount" remains empty.
Return of personal income tax is carried out according to the rules,prescribed in art. 231 TC. This procedure is carried out in three months from the date of receipt of the application. Overpayment can be credited against future tax payments for all employees whose income is paid tax.
The procedure is as follows. The employee writes an application for the return of overpaid personal income tax. The employer has 10 days to file his application with the Federal Tax Service. In this case, the funds will be credited to the account of the organization. It is not worth waiting for a response from the Federal Tax Service. It is better to pay off the employee at your own expense. The delay in the payment of income threatens the imposition of a fine in the amount of one three-hundredth rate of the Central Bank of Russia for the day of delay.
In addition to the report, you need to provide an extractfrom the personal income tax register, references, calculations with corrected errors and payment documents. The amount of the tax refund should be reflected in line 090 of the report using an incremental method.