Is it necessary and when to pay personal income tax on an advance payment? When to withhold and transfer personal income tax from advance payment of wages - deadline for payment of income tax, example, changes Deadlines for payment of personal income tax from advance payment.
When paying income to an employee, a company must fulfill the duties of a tax agent. See when to pay personal income tax on advance payments to employees and contractors in 2018, what changes have occurred, and what personal income tax can be withheld from the advance payment.
What are the changes in the procedure for paying personal income tax on advance payments in 2018?
One of the popular questions accountants ask is: what changes have occurred in the procedure for paying personal income tax from an advance payment in 2018, and is it necessary to pay tax on an advance payment at all? wages. Answers all questions in order.
The Ministry of Finance of Russia, in letter No. 03-04-06/28037 dated May 5, 2017, came to the conclusion that the company can withhold personal income tax from the advance payment, which is accrued from the employee’s non-monetary income. These include, for example, material benefits and gifts.
Officials indicated that the advance is a remuneration for work, which means the employee’s income. Therefore, when paying an advance, the tax agent can withhold personal income tax, which was previously accrued on income in kind.
Important! Personal income tax is not withheld from the advance payment itself, but previously accrued tax can be withheld from any non-cash income.
Please note that if a company issues a loan to an employee, personal income tax cannot be withheld from the loan amount. This is not employee income.
When to pay personal income tax on an advance under a GPC agreement
If the company has entered into a civil law agreement with an individual to perform work (services), then it also becomes a tax agent and is obliged to calculate, withhold and transfer personal income tax to the budget.
The issue of withholding personal income tax when paying an advance under a contract with an individual is not clearly regulated by the Tax Code of the Russian Federation. Therefore, it gives tax authorities the opportunity to find fault during tax audits.
Let’s say right away that for personal income tax on an advance payment under a contract, there are no conditions that the tax can be withheld only upon completion of the work. In Art. 223 of the Tax Code of the Russian Federation states that the date of receipt of income is the day of payment of income, which means, according to the logic of the tax authorities, such a day under a contract is the day of payment of an advance to an individual.
We have compiled in a table the company's options for paying an advance with personal income tax under a civil process agreement, indicating possible reactions from the tax authorities, as well as difficulties that the company may encounter.
|
When to withhold personal income tax |
Position of the tax authorities |
Possible other difficulties for the company |
|---|---|---|
|
at the time of payment of the advance |
An advance is income to an individual; personal income tax must be withheld at the time of payment of income (letter of the Ministry of Finance of Russia dated January 13, 2014 No. 03-04-06/360) |
|
|
on the day of final settlement with an individual, after signing the certificate of work performed (services rendered) |
Tax authorities will most likely indicate the need to withhold tax at the time of payment of the advance. |
Apart from claims from the tax authorities, no other difficulties should arise. |
When to pay personal income tax on salary in 2018
According to the Labor Code, salaries must be paid at least every half month. According to the 2018 standards, two types of payments can be roughly distinguished:
- Advance payment or salary payment for the first half of the month - from the 16th to the 31st of the current month;
- Salary for the 2nd half of the month is due from the 1st to the 15th of the next month.
The date of receipt of wages for personal income tax purposes is considered to be the last day of the month for which wages are calculated. Therefore, in 2018, personal income tax does not need to be withheld from advance wages.
The accountant must calculate the full amount of tax on the last day of the month for which wages are calculated, and withhold and transfer to the budget at the time of payment of wages for the 2nd half of the month.
Example No. 1
The company has installed following dates salary payments:
- Advance – 15th day of the current month
- Salary for the 2nd half of the month – 4th of the next month.
Salary of Ivanova I.I. 30,000 rub. On March 15, 2018, he was accrued and paid an advance in the amount of 15,000 rubles. The accountant does not currently calculate personal income tax.
On March 31, 2018, the accountant calculates personal income tax amount RUB 3,900 (RUB 30,000 * 13%).
On April 4, 2018, the accountant withheld the entire amount of personal income tax when paying wages for the 2nd half of the month. Pays a salary to an employee in the amount of 11,1000 rubles.
Important! It is not possible to transfer personal income tax on salaries and advances in 2018 in advance. This payment will not be processed as a payroll tax. This payment will not be a tax (after all, the company is only a tax agent, not a payer), so the tax will have to be paid a second time. And then find out the fate of the first payment.
Below we will indicate the deadlines for transferring taxes to the budget.
When to transfer personal income tax in 2018
View the deadline table personal income tax transfers in 2018.
The last point in this table causes the greatest interest and difficulty. The Russian Ministry of Finance has issued clarifications that change the situation with the withholding of personal income tax from advance payments in 2018. We will talk about them below.
Look at a sample payment order for the transfer of personal income tax for March 2018.
The organization provides for payment deadlines: advance payment - on the 25th of the current month, the second part of the salary - on the 10th of the next month. Due to lack of funds, the advance was paid only on the 5th of the next month, and we plan to pay the salary on time. Is it necessary to transfer personal income tax from the advance, as from the amount of the salary paid, or can this payment still be considered an advance, and the entire tax for the past month must be transferred on the day the second part of the salary is paid?
Expert opinion
The date of actual receipt of income in the form of wages is considered to be the last day of the month for which the income was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation).
On this basis, the Ministry of Finance explained back in the winter that personal income tax should be calculated on the last day of the month for which the taxpayer was accrued income for work duties performed. Tax agents must withhold the calculated amount only when paying income at the end of the month for which the taxpayer was paid. This position is set out in letter dated February 1, 2017 No. 03-04-06/5209.
Financiers indicated that the changes made to Article 136 of the Labor Code of the Russian Federation regarding the need to pay wages twice a month do not affect the procedure for calculating, withholding and paying personal income tax.
This is explained by the fact that before the end of the month the date of actual receipt of income has not yet arrived, and the employer is not able to form a personal income tax base and calculate the amount of tax. This can only be done on the last day of the month. Therefore, there is no need to withhold and pay personal income tax on the advance payment. Such comments are also contained, in particular, in the letter of the Federal Tax Service of Russia dated January 15, 2016 No. BS-4-11/320 and in the letter of the Ministry of Finance of Russia dated July 22, 2015 No. 03-04-06/42063.
However, in letter dated May 5, 2017 No. 03-04-06/28037, the Ministry of Finance expressed a different opinion. Indeed, employers are required to withhold the accrued amount of personal income tax from employee income upon actual payment. Advance paid to employees in the first half of the month is considered income. That is, tax can be withheld from this amount. The clarification recalls that, according to paragraph 4 of Article 226 of the Tax Code of the Russian Federation, tax agents must withhold the accrued amount of tax directly from the taxpayer’s income upon actual payment. In this case, the amount withheld should not exceed 50% of the paid income in in cash. Since labor legislation provides for the payment of wages at least twice a month, the specified norm can be applied to the first part of wages.
We also note that tax agents must transfer personal income tax within the time limits specified in the new version of paragraph 6 of Article 226 of the Tax Code of the Russian Federation, effective from January 1, 2016.
note
The withheld personal income tax is transferred to the budget not on the day the salary is paid, as you indicated in your question, but no later than the next day (clause 6 of Article 226 of the Tax Code of the Russian Federation).
That is, the tax must be transferred the next day after the salary is paid “by calculation”. But this is applicable in the case where the current month's advance is paid in the current month.
In your case, the advance is paid next month. That is, after the date of actual receipt of income, when the tax base has already been determined for each individual. Letter No. BS-4-11/4999 of the Federal Tax Service of Russia dated March 24, 2016 addresses a similar situation. According to officials, if the advance is paid before the end of the month, then there is no need to transfer personal income tax when issuing it. But for each payment made after the end of the month, income tax must be paid.
Let me explain. First you need to calculate the total amount of personal income tax for the past month. Then (when paying on the 5th day of the next month) determine what proportion of the total amount of accrued personal income tax falls on the advance amount. The resulting value is the tax that must be withheld on the 5th and transferred to the budget no later than the 6th. The remaining portion of personal income tax must be withheld on the 10th and transferred to the budget no later than the 11th.
Personal income tax in advance or personal income tax in advance
Now the Labor Code of the Russian Federation requires wages to be paid twice a month, for example, based on the time actually worked in each period. Following this amendment, several clarifications were issued. Let's figure out whether it is necessary to withhold personal income tax from each payment, which is calculated based on the fact of working.
And as a contrast, another example is given: from the funds transferred to repay the loan, the previously calculated personal income tax cannot be withheld, since the repaid loan amount is not the income of the individual. So this letter is not about personal income tax calculation from the “advance”, but about the withholding of personal income tax previously calculated from other income.
According to Labor Code there is always a salary
As already mentioned, the Labor Code requires wages to be paid twice a month. In Art. The Labor Code of the Russian Federation states that salary is not only the amount that an employee receives upon final payment at the end of the month; This includes any payments to an employee, the basis for the accrual of which is the performance of labor functions. This means that for the purposes of labor legislation, an “advance” on wages simply does not exist: payment in the middle of the month is precisely wages. And since we are talking about wages, then it must reflect the actual work standard fulfilled, as required by Art. Labor Code of the Russian Federation.
But in practice, this is often not the case: the amount of payment for the first half of the month is determined by calculation as a part of the salary that all employees receive, regardless of actual output. This discrepancy between practice and the letter of the Labor Code of the Russian Federation was even the subject of consideration by Rostrud, whose specialists, in letters dated May 20, 2011 No. 1375-6-1 and dated December 24, 2007 No. 5277-6-1, confirmed that there is an internal contradiction in the Labor Code of the Russian Federation when salary also refers to a payment that may not be related to actual work. And in this case, it is more correct to talk not about paying wages, but about paying part of the wages.
However, these letters were issued before the amendments to Art. The Labor Code of the Russian Federation, where a direct connection has now been established between the date of payment of wages (and not part of the wages) and the period for which it was accrued. That is, the legislator clearly requires the calculation of wages for a certain period. Therefore, it is no longer possible to use the logic set out in the above letters from Rostrud. This means that companies need to switch to a different principle for forming payments and even pay salaries for the first half of the month based on the time actually worked in this period.
And in taxes - “advance”
Moreover, the tax in this situation must be calculated from the entire salary for this month, and not just from the amount of the “advance”, but withheld only in proportion to the “advance” paid (letter of the Ministry of Finance of Russia dated March 13, 1997 No. 04-04-06 ). The tax amount is determined taking into account the rounding rules established by clause 6 of Art. Tax Code of the Russian Federation.
The company accrued wages in the amount of 32,389 rubles for the first half of September and paid them on September 30, 2017. Salaries for the second half of September were accrued in the amount of 20,611 rubles and paid on 10/14/2017. The employee does not have the right to deductions.
As of September 30, 2017, the organization needs to calculate personal income tax on the entire salary for September: (32,389 rubles + 20,611 rubles) × 13% = 6,890 rubles. This amount must be withheld in proportion to payments, rounded by general rules(up to 50 kopecks are discarded, 50 or more are rounded up to the full ruble).
Therefore, if paid on September 30, 2017, 4,211 rubles will be withheld (with a transfer deadline of 10/02/2017), and if paid on 10/14/2017 - 2,679 rubles with a transfer deadline of 10/16/2017.
Early tax
So, we have figured out the rules for withholding personal income tax: the tax on wages paid not in connection with dismissal is calculated only on the last day of the month for which this salary is accrued. Accordingly, withholding of estimated tax is made from any income paid on or after that date. What to do if personal income tax was calculated by mistake and withheld when paying an “advance” before the end of the month?
Unfortunately, both regulatory authorities and judicial practice avoid this issue. Although legal databases easily contain letters indicating the inadmissibility of transferring personal income tax “in advance” before the date of actual receipt of income (letters of the Federal Tax Service of Russia dated September 29, 2014 No. BS-4-11/19716@ and BS-4-11/19714@, Ministry of Finance of Russia dated September 16, 2014 No. 03-04-06/46268 and dated September 1, 2014 No. 03-04-06/43711). But when studying them, it turns out that a completely different situation is considered there: the budget includes amounts that were not withheld from individuals when paying income, which is directly prohibited by clause 9 of Art. Tax Code of the Russian Federation. That is, these letters are not talking about the tax withheld from the “advance payment”, but about the amounts that, under the guise of personal income tax, were transferred to the budget even before any money was paid to the employees at all.
Therefore, we will rely exclusively on the norms of the Tax Code of the Russian Federation. There are two options.
Option one - return what was withheld
Return what was withheld before the date of actual receipt of income in the form of salary (until the last day of the month), and then calculate personal income tax on the last day of the month and withhold it in the future when paying any income to this employee. Then the formalities of Art. There is no need to comply with the Tax Code of the Russian Federation.
In this case, the employer cannot be accused of either illegal failure to transfer personal income tax to the budget, or illegal deduction from an employee’s salary. After all, let us remind you that cases when the employer has the right to make deductions from wages are exhaustively listed in Art. Labor Code of the Russian Federation. And by withholding personal income tax in a situation that is not directly provided for by the Tax Code of the Russian Federation, the employer violates this procedure, for which he may be held liable under clause 6 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.
Please note that in this case, the procedure for returning personal income tax established by Art. The Tax Code of the Russian Federation does not apply. Before the end of the month for which the salary was accrued, the withheld amount cannot, in principle, be considered a tax, since the obligation to calculate personal income tax has not yet arisen. And since the amount of tax has not been calculated, then the tax cannot be withheld. Thus, before the date of actual receipt of income in the form of wages (until the last day of the month), the deduction made from the interim payment cannot be formally qualified as personal income tax. If you have time to return the withholding before the date of actual receipt of income in the form of salary (before the last day of the month), the employer does not need to notify the employee about the excess withholding, wait for his application and transfer the tax to the employee’s bank account.
Option two - transfer the tax to the budget
If for some reason the employee cannot return the “personal income tax from advance payment”, then this tax must be transferred to the budget no later than the working day following the day of deduction. Otherwise, the organization faces a fine of 20% of this amount under Art. Tax Code of the Russian Federation.
The deadlines for transferring withheld personal income tax to the budget are established in clause 6 of Art. Tax Code of the Russian Federation. In this case, the general period applies, since this article does not establish any exceptions for “early” personal income tax.
It will also not be possible to appeal to the fact that this amount is not taxable until the end of the month. Indeed, the withheld amount will gain personal income tax status only when the last day of the month arrives. But on this date the deadline for transferring this amount to the budget will already be missed! After all, according to paragraphs 4 and 6 of Art. The Tax Code of the Russian Federation is counted precisely from the date of payment of the money from which the tax was withheld. So if you do not transfer the withholding to the budget on the next working day and do not return this amount to the employee by the end of the month, then the organization may be fined.
Alexey Krainev, tax lawyer
Material provided by the magazine “I am an accountant”
Issue No. 35
Personal income tax on an advance, when to pay and whether to pay it at all - these questions concern many accountants. The Ministry of Finance and the Federal Tax Service have repeatedly given clarifications on this matter. But controversial points still remain. Let's look at them in the material below.
Is it necessary to pay personal income tax on an advance - the opinion of officials
In accordance with paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, tax agents withhold tax from the income of individuals only when the actual payment of income is made. And in accordance with tax legislation (clause 2 of Article 223 of the Tax Code of the Russian Federation), the date of receipt of income from a salary is recognized as the last day of the month for the time actually worked in it. In Art. 136 of the Labor Code states that wages must be paid at least once every half month, but no later than 15 calendar days after the end of the pay period.
At the same time, based on the opinion repeatedly expressed by officials (in particular, in letters of the Ministry of Finance dated 02.21.2019 No. 03-04-05/11355, Federal Tax Service dated 04.29.2016 No. BS-4-11/7893), the real amount of an employee’s salary can be calculated only by the end of the month. When paying an advance, the true amount of income is not yet known, therefore tax cannot be withheld. This means that tax can be withheld only when wages are calculated and paid at the end of the month (clause 6 of Article 226 of the Tax Code of the Russian Federation).
Find out how to correctly reflect the advance in form 6-NDFL.
If personal income tax was withheld from the advance
The latest position of the Ministry of Finance on a similar situation is that if the tax was excessively withheld from the taxpayer and transferred to the budget, then it can be offset against future payments (letter of the Ministry of Finance dated January 22, 2018 No. 03-02-07/1/3224).
The Supreme Court agrees with the opinion of the Ministry of Finance.
The Federal Tax Service previously gave other explanations, from which it followed that if the tax agent, contrary to the explanations of the Federal Tax Service, withheld personal income tax from the advance, the taxpayer will need to return the funds, which will not be recognized as tax. This opinion, in particular, was expressed in the letter of the Federal Tax Service dated July 25, 2014 No. BS-4-11/14507@.
In this case, the fiscal department is based on the fact that, in accordance with paragraph 9 of Art. 226 of the Tax Code of the Russian Federation, a tax agent cannot pay personal income tax at the expense of own funds. And it is precisely these (the tax agent’s own funds) that are considered to be funds transferred at the wrong time (not at the end of the month) in the form of withholding tax on personal income from an advance payment.
If the tax was not actually withheld from the income of an individual, but the tax agent transferred it to the budget from his own funds, then it is necessary to write an application for the return of the overpaid amount.
A sample of such a statement can be viewed.
Personal income tax on advance payment under a civil contract
All of the above applies exclusively to salary advances under employment contracts. But there are situations when payments are made to individuals who are not individual entrepreneurs on the basis of civil contracts. And if such an agreement specifies the exact amount of payment for the work performed, and also mentions the need to carry out advance payment in a precisely agreed amount, then the tax agent must withhold personal income tax from such an advance payment.
The amount of payment for the work performed is known in advance, and the obligation to pay an advance is also agreed upon in advance. This means that the tax agent can withhold tax from such income and transfer it to the budget, since, in accordance with subparagraph. 6 clause 1 art. 208 of the Tax Code of the Russian Federation, income is recognized as remuneration for work performed on the territory of the Russian Federation.
However, there is different judicial practice on the issue of whether and when it is necessary to pay personal income tax on an advance payment. For example, the Federal Antimonopoly Service of the Ural District believes that until the signing of the work acceptance certificate, an individual does not generate income (resolution No. KA-A40/13467-09 dated November 14, 2011). Contrary to this, there is a resolution of the Federal Antimonopoly Service of the West Siberian District dated October 16, 2009 in case No. A03-14059/2008 and a letter from the Ministry of Finance dated January 13, 2014 No. 03-04-06/360, which indicate that income in the form of remuneration ( subparagraph 1, paragraph 1, article 223 of the Tax Code of the Russian Federation) under a contract agreement arises at the time of transfer of funds.
Results
To summarize the above, we can formulate the following: when paying an advance, personal income tax is not withheld by the tax agent. But when making an advance payment under a civil contract, you should carefully read the terms of the contract itself and make the appropriate decision - to withhold personal income tax or not.
And for reimbursement of benefits, as before, you must contact the Social Insurance Fund. The first part of the monthly salary is traditionally called an advance. But what part of the salary is the advance? We will tell you in our consultation what percentage of the salary the advance is. Wages must be paid to the employee at least every six months on the day established by the internal labor regulations, collective agreement, or employment contract.
Online accounting for business owners with employees
For example, an employee who starts work on the 1st will receive wages for the first half of the month only at the end of the month (after the 15th), when the month is almost fully worked. And the second part of the salary is due only next month. That is, the requirement to pay wages at least every half month will be violated. Accounting for settlements on advances received by employees for the first half of the month is at the discretion of the employer.
Lenya is kind. For February, my salary has not yet been paid (in full). It is already April 23, and salaries for March have not yet been given. I understand that the deadline for payment of salaries for March should be before the 15th (in this case April)?
Good afternoon. According to the norms of Labor legislation, wages must be paid at least twice a month, with an interval of 15 days, as stated in Art. 136 Labor Code of the Russian Federation. What exactly are the payment dates? indicated in the internal labor regulations, in the collective agreement or employment contract.
In your case, you need to complain first of all not about the violation of payment deadlines, but about the salary in the envelope. When preparing a complaint against an employer, be prepared to support facts of violation of the law with evidence. An employment contract, statistical materials, audio recordings, testimony of your colleagues, everything that is relevant to your issue will be useful during the proceedings.
Rules for paying salaries and advances: what you should always remember
It will also be a violation to pay in advance the entire amount of wages due to the employee for the current month, since the requirement for payment at least twice a month will be violated within a period not exceeding 16 calendar days. Non-payment of wages for the first half of the month due to absence Money in the bank account of an enterprise or individual entrepreneur also does not exempt from liability for violation of Art.
Wage payment terms from October 3, 2017
This must be done before the law comes into force (see below). According to the new rules, salaries for the past month must be paid no later than the 15th of the next month. As before, payments must be made to employees every six months. For example, if you pay an advance on the 20th, then the salary must be paid on the 5th of the next month. If the interval is more than 15 days, this is a violation. Labor inspectors have the right to fine a company 50,000 rubles (Article 5.27 of the Code of Administrative Offenses of the Russian Federation)
In addition to the payment day, there is also the day on which the employee actually received the income. And the actual date of receipt of income in the form of wages is recognized as the last day of the month for which this income was accrued (Article 223 of the Tax Code of the Russian Federation). This means that when an advance is paid to an employee, say, on the 20th, the date of actual receipt of this amount according to the Tax Code of the Russian Federation will be considered the 30th or 31st of this month. The same applies to salaries for the second half of the month. And the payment day will be recognized as the day of payment of the second part of the salary, for example, the 5th, when the second (final) part of the salary for the previous month is transferred to the employee.
New wage payment rules
Now let's take a closer look at those points that may raise questions.
But first, I want to draw your attention to the fact that these requirements apply to all employers without exception.
They also fully apply to private entrepreneurs. who have employees. The requirement for two-time payment of wages essentially boils down to the familiar concepts of “advance” and “salary.”
Online magazine for accountants
From the advance payment issued on the last day of the month, personal income tax must be calculated and withheld (Decision of the Supreme Court dated May 11, 2016 No. 309-KG16-1804, Letter of the Federal Tax Service dated March 24, 2016 No. BS-4-11/4999). If the “payday” day is set directly to the 15th day, then the advance payment for the current month will have to be set on the 30th day of the same month. This means that personal income tax will need to be transferred to the budget both from salary and from advance payment, if there are 30 days or less in a month. If there are 31 days in a month, then personal income tax can only be withheld from wages.
The amount of the advance cannot be less than the payment for the time actually worked until the day of payment. Full payment of wages to the employee must take place no later than seven days after the end of the payroll period.
According to production calendar, in March 2017 22 working days.
Since the employee’s salary does not exceed the income limit for applying the social tax benefit (for 2017 – 1930.00 UAH), therefore, the tax base will be reduced by the amount of the benefit.
Taxes are also calculated as the difference between fees assessed and fees paid.
The same rule applies to salaries for the second half of November. Date of payment of advance payment and salary. The common payment day for both advance payment and salary is the day of payment of the second part of the salary. For example, on December 5, on this day the second (final) part of the salary for November will be transferred to the employee. Date of payment of personal income tax on advance payment. The law requires that the employer transfer personal income tax from the advance no later than the next day after payment of the second part of the salary (clause 6 of article 226 of the Tax Code of the Russian Federation)
The timing of salary payments will be regulated from October 2017. In accordance with Art. 136 of the Labor Code of the Russian Federation, as before, wages will have to be paid at least once every two weeks. At the same time, the article will now clarify that the payment of salaries should occur no later than the 15th of the next month. Specific terms for payment of wages from October 3, 2017 will have to be indicated in labor and collective agreements and internal labor regulations. It must be said that according to statistics, most employers already issue salaries before the 15th of the next month.
Read also: How are vacation pay calculated upon dismissal?
From October 3, advance payments and salaries must be issued strictly according to the new rules. The deadline for salary payment is the 15th of the next month. No more than 15 days should pass between salary and advance payment. The changes were introduced by the Federal Law of July 3, 2017.
For example, if you pay an advance on the 20th, then the salary must be paid on the 5th of the next month. If the advance is on the 25th, then the deadline for salary is no later than the 10th. For violation of payment deadlines, the company faces a fine of 50,000 rubles. (Art.
Be sure to look at employment contracts. If the salary day is entered incorrectly, changes must be made. To do this, conclude additional agreements(Article 72 of the Labor Code of the Russian Federation) according to the model.
Payroll calculation in 2017
To pay wages, the “Payment Sheet” is filled out in form T49. The Labor Code of the Russian Federation has established many cases when payments to employees are made based on average earnings. vacation pay, travel allowance, payments in case of layoffs, payment for days off to care for a disabled child, etc. Thanks to the amendments made to the Labor Code of the Russian Federation, the calculation period for all cases of calculating the average salary today is assumed to be the same, it is equal to twelve months , however, the collective agreement may establish a different period for calculating the average salary that does not limit the rights of employees. To calculate the average salary, it is necessary to divide earnings for the billing period by the number of days worked by the employee in billing period. Maybe, but it's against the law.
Salaries calculated arbitrarily by an accountant are not subject to insurance contributions.
If Chief Accountant regularly transferred to himself a salary in an amount greater than that stipulated in the employment contract; the amounts of such excess are not included in the contribution base.
Electronic requirements for payment of taxes and contributions: new referral rules
Recently, tax authorities updated forms for requests for payment of debts to the budget, incl. on insurance premiums. Now it’s time to adjust the procedure for sending such requirements through the TKS.
It is not necessary to print payslips
Employers are not required to provide employees with payslips on paper. The Ministry of Labor does not prohibit sending them to employees by email.
"Physicist" transferred payment for the goods by bank transfer - you need to issue a receipt
In the case when an individual transferred payment for goods to the seller (company or individual entrepreneur) by bank transfer through a bank, the seller is obliged to send a cash receipt to the “physician” buyer, the Ministry of Finance believes.
The list and quantity of goods at the time of payment are unknown: how to issue a cash receipt
Name, quantity and price of goods (works, services) – required details cash receipt (CSR). However, when receiving an advance payment (advance payment), it is sometimes impossible to determine the volume and list of goods. The Ministry of Finance told what to do in such a situation.
Medical examination for computer workers: mandatory or not
Even if an employee is busy working with a PC at least 50% of the time, this in itself is not a reason to regularly send him for medical examinations. Everything is decided by the results of certification of his workplace for working conditions.
Changed electronic document management operator - inform the Federal Tax Service
If an organization refuses the services of one electronic document management operator and switches to another, it is necessary to send an electronic notification about the recipient of the documents via TKS to the tax office.
Personal income tax payment
This tax is transferred to the budget or by taxpayers themselves. or organizations and individual entrepreneurs making payments to individuals and performing the functions of tax agents for personal income tax.
Deadlines for personal income tax payment for those who pay the tax themselves
Fill payment order You can transfer personal income tax using the service on the Federal Tax Service website.
If personal income tax is paid late or not paid at all
Tax officials are not interested in the reasons for non-payment of personal income tax. Simply, if the tax does not arrive in the budget on time, they will charge penalties (Article 75 of the Tax Code of the Russian Federation).
A tax agent in this case, you also face a fine of 20% of the unpaid tax amount (Article 123 of the Tax Code of the Russian Federation).
The tax agent is not afraid of any sanctions if the tax is not withheld and transferred for objective reasons, and he reported this to the Federal Tax Service and the individual (clause 5 of Article 226 of the Tax Code of the Russian Federation). For example, a “physicist” received income from an organization/individual entrepreneur only in kind (for example, a prize) and no cash payments were made to him.
Payment of personal income tax in 2017
Since 2017, the deadline for payment of personal income tax by individuals from whose income the tax agent was unable to withhold tax has changed. In that case of personal income tax will need to be paid no later than December 1 of the year following the year in which the income was paid but the tax was not withheld (clause 6 of Article 228 of the Tax Code of the Russian Federation). By the way, an individual will no longer have to file 3-NDFL in respect of such income - the tax will be paid on the basis of a notification received from the Federal Tax Service.
Also read:
Deadlines for payment of personal income tax in 2017 from advance payment and salary
In the article you will read about the deadlines for paying personal income tax in 2017 on advances and salaries, as well as when these payments should be paid to the employee.
How to properly pay advances and salaries in 2017
Before you consider deadlines for paying personal income tax in 2017 from an advanceand salaries. We will find out when an employer is obliged to pay an employee for his work. Labor legislation has established the following rule: wages must be paid at least once every half month (Part 6, Article 136 of the Labor Code of the Russian Federation).
Payment for the first half of the month (the period from the 1st to the 15th of the month) is called an advance payment. When should it be paid? The answer to this question is contained in the same article 136 of the Labor Code of the Russian Federation. The employer approves the date of payment of wages - no later than 15 calendar days after the end of the half of the month for which it was accrued (Part 6 of Article 136 of the Labor Code of the Russian Federation). Thus, the first part of the salary (advance) must be paid in the period from the 16th to the last day of the month, that is, on the 30th or 31st.
Download an example of filling out a personal income tax payment order
The second part of the salary must be paid between the 1st and 15th of the next month. By paying the second part of the salary, the employer pays the employee in full for the month worked.
Officials also agree with this procedure for settlements with employees (letters from the Ministry of Labor dated September 23, 2016 No. 14-1/OOG-8532, Rostrud dated September 26, 2016 No. TZ/5802-6-1).
Read also: From maternity leave to maternity leave without going to work in 2019, payment example
Since 2017, there have been significant changes in the work of an accountant: contributions will have to be paid to the INFS for the new KBK, there will be more reporting, the deadlines for its submission will change, etc. For an overview of the main innovations, see our table.
Deadlines for paying personal income tax in 2017 from an advance
We found out the terms of payment of labor remuneration and its two main parts, now we’ll tell you about deadlines for paying personal income tax in 2017 on advance payments and salaries. First of all, we note that the legislation distinguishes between the day of payment and the day the employee receives this income. Don't confuse them.
Date of actual receipt of income. The date of actual receipt of the salary is considered to be the last day of the month for which it was accrued (Article 223 of the Tax Code of the Russian Federation). It turns out that when paying an advance to an employee, for example, on November 20, the date of receipt will be November 30. The same rule applies to salaries for the second half of November.
Date of payment of advance payment and salary. The common payment day for both advance payment and salary is the day of payment of the second part of the salary. For example, on December 5, on this day the second (final) part of the salary for November will be transferred to the employee.
Date of payment of personal income tax on advance payment. The law requires that the employer transfer personal income tax from the advance no later than the next day after payment of the second part of the salary (clause 6 of article 226 of the Tax Code of the Russian Federation). In our case, you need to transfer personal income tax from the advance payment for November the next day after the salary for the second half of November is paid - December 6 (if the salary for November was paid on December 5).
Attention: judges believe that sometimes personal income tax must be paid on the advance payment. Namely: when an accountant issues an advance on the last day of the month (Decision of the Supreme Court dated May 11, 2016 No. 309-KG16-1804).
It’s easy to avoid mistakes in calculating personal income tax - you need to subscribe to the magazine “Salary”. After all, in each issue of the magazine you will find solutions to the hottest issues - everything is written in accessible and simple language with links to legislation and arbitration practice.
What is the deadline for paying personal income tax in 2017 from salary?
Personal income tax is withheld from an employee’s salary on a general basis (subclause 6, clause 1, article 208, clause 1, article 210 of the Tax Code of the Russian Federation). Deadlines for paying personal income tax in 2017 from an advanceAndsalaries coincide, since the payment of the advance is tied to the payment of wages.
Thus, you transfer personal income tax from your salary the next day after its payment (clause 6 of article 226 of the Tax Code of the Russian Federation). In our example, where the salary payment for November was made on December 5, personal income tax must be paid on December 6.
If it happens that an employee, having received an advance, becomes ill. He will no longer be credited or paid his salary for the second half of the month, because he is on sick leave. Question: when should I pay personal income tax?
In such a situation, we recommend paying the advance immediately minus personal income tax. The tax will need to be transferred later, along with personal income tax for the second part of the month. To pay personal income tax in 2017, you will need to draw up a payment order - a payment document on the basis of which the Treasury credits money to the appropriate budget account. This sample will help you complete it easily.
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How to withhold personal income tax from salary advance?
According to the law, the income tax of individuals must be paid to the appropriate service on the same day when the worker is paid his wages. However, as for this contribution from advance amounts, its deduction occurs according to slightly different rules, with which all accountants of enterprises and organizations should be familiar.
So is it necessary to pay tax on an advance payment in 2017, how is it withheld, and how to fill out form 6-NDFL technically without errors? If these questions are relevant to you, then the article presented to your attention will help you find detailed answers to them.
Do I need to pay personal income tax on salary advances in 2017?
When performing settlement transactions related to the withholding of tax contributions (in particular, personal income tax) from monthly amounts of salaries and advances, the accountant must first of all be guided by the following regulations:
- Article No. 136 of the basic labor law of the country;
- tax legislation of the Russian Federation - articles No. 123 and No. 223;
- by order No. 03-04-06/13294 from the Ministry of Finance of Russia, dated 04/18/2013.
If the tax payment is not made on time, the organization may be held accountable for an administrative offense and imposed penalties in the form of penalties. This provision is regulated by Article No. 123 of the Tax Code of the Russian Federation. According to this legislative act, the amount of the fine can reach 20% of the volume of obligations. That is why all accounting employees are interested in receiving timely information about when they need to make tax deductions from advance payments in 2017.
So is it necessary to pay this fee this year and when should it be done? According to labor law, an advance is a part of income that is given to a worker in the middle of the month, and which is subject to deduction from the salary after the end of the reporting period. Consequently, personal income tax from the advance is also withheld at the end of the month (at the time of payment of earnings to employees). But there is one exception to this rule - it applies to those enterprises in which, according to the internal charter, salaries are paid to employees twice every 30 days. Therefore, in this case, the institution must also pay personal income tax to the tax office twice within a period of 30 days.
Personal income tax on salary advance 2017 when to pay?
Article No. 136 of the Labor Code of Russia regulates issues related to the dates of payment of wages to workers. In accordance with Part 6 of this act, the employer must settle wages with his staff no later than 15 calendar days after the expiration of that part of the month for which the salary was calculated. If we are talking about an advance, then it should be given to employees from the 16th to the end of the month. In this case, the tax fee is repaid not at the time of issuing this money directly to the worker, but at the time of settlement with him on his wages, that is, on the last days of the month.
Deadline for transferring personal income tax from salary advance
Labor legislation defines two dates regarding advance payments:
- the date of payment to the employee;
- date of actual receipt of income.
