In 2015, changes were made to the Tax Code of the Russian Federation regarding the timing of payment of personal income tax. They came into force on January 1, 2016. What is the deadline for transferring personal income tax from salaries and other income?
New terms
According to the new rules, the period for transferring personal income tax is limited to the day following the day the income is paid. If the calculation is carried out in parts, then the tax should be transferred similarly. When it comes to the payment of disability benefits and vacation pay, tax withholding must be carried out no later than the last day of the current reporting month. If the deadline for the transfer of personal income tax falls on a weekend, then payment must be made on the next business day.
Calculation
The term for transferring tax in 6-personal income tax is counted from the moment the income is received. This is the day:
- receipt of payment by transferring money to a bank account or in cash;
- issuance of income in the form of goods, services;
- purchases of securities;
- when the set-off of counterclaims was made;
- writing off bad debts from the balance sheet;
- the last day of the approval month upon the employee's return from a business trip;
- the last day of the month during the term of the loan.
The agent must deduct the calculated amount from the payer's income upon payment of funds.
Retention date
Personal income tax from income in cash is subject to withholding at the time of payment of funds to the employee. Tax on income given in kind or in the form of a material benefit must be withheld from any remuneration. Then the date of payment and retention may differ. The amount of the fee withheld at a time cannot be more than 50% of the reward.
Payment terms
The deadline for transferring funds depends on the type of income. According to the general rules, funds must be received in the budget no later than the day following the payment of income. If the employer paid the salary for January, then the date of receipt of funds is January 31, withholding - February 3, and the deadline for payment - February 4.
Example 1
From January 19 to January 25, 2016, the employee was on vacation. Holiday pay was on January 17 in the amount of 10 thousand rubles. Employee salary - 45 thousand rubles. For January, in which he worked 10 days, 30 thousand rubles were accrued. (45\15*10). There are no payroll deductions.
As of the date, personal income tax should be withheld: 10 * 0.13 \u003d 1.3 thousand rubles.
The deadline for transferring personal income tax from vacation pay is February 1 (since January 31 is a day off).
Personal income tax from salary: 30 * 0.13 \u003d 3.9 thousand rubles.
Personal income tax should be calculated on January 31, withheld - upon payment of income, transferred - the next day.
Tax advance
An employee can simultaneously receive vacation pay and sick leave payments per month. What is the deadline for paying taxes in this case? Can I make an advance payment?
The term for transferring personal income tax from sick leave is limited to the last day of the month in which the payment is made. You can transfer the tax amount earlier, but not later than the agreed date. For example, an employee's vacation starts on April 25 and lasts until May 15. Vacation pay was accrued in the amount of 10 thousand rubles. Personal income tax was withheld from them - 1.3 thousand rubles. The funds were transferred to the budget on April 16. On the same day, the employee received 8.7 thousand rubles. The tax can be paid on the day the income is issued. It is not possible to transfer funds in advance to the budget. The tax is subject to withholding from the income of the employee. It is prohibited for an agent to pay it at his own expense (Article 226). The transferred amount is considered as erroneously paid and is subject to return. It does not count as tax advance. If the employer has violated the standard deadline for transferring personal income tax, referring to the transferred prepayment, then the Federal Tax Service may charge additional penalties.
fines
If the deadline for transferring personal income tax in 6-personal income tax was violated or an incorrect amount was calculated, then a fine of 20% of the amount to be transferred is imposed on the tax agent. In addition, a penalty fee is charged for each day of delay in payment, starting from the day following the statutory day. It is calculated as a percentage in the amount of 1\300 of the rate of the Central Bank of the Russian Federation. The deadline for transferring personal income tax can be violated not only due to lack of funds. If the organization in the payment order did not correctly indicate OKATO, then the tax will be considered not paid.
Special cases
The new rules, which determine the period for transferring personal income tax, cause a lot of controversial situations. Consider them in more detail.
Closing the month
Very often, the company paid salaries 2 times. The advance payment is transferred on the last day of the month. takes place on the 15th 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 at the final settlement. But in this case, such an interpretation of the requirements of the Tax Code of the Russian Federation is not legitimate. The advance payment is transferred on the last day of the reporting period. The enterprise had an obligation to withhold the amount of tax (Article 223 of the Tax Code). Failure to comply with this requirement may result in fines and penalties.
The deadline for transferring personal income tax from vacation pay
The employee was fired in 2015. Salary and unused vacation pay were issued only in 2016. When paying the funds, the agent did not withhold personal income tax. In this case, we are talking about receiving two types of taxable income.
When receiving a salary, the tax payment deadline is the last day of the income accrual period. If the employment relationship was terminated 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 pay is considered the moment of receipt of income.
If personal income tax was not withheld from the funds received, then individuals are obliged to pay the tax on their own and submit a declaration to the Federal Tax Service. In this case, the employee must submit two tax returns to the tax office: on salary and on compensation on their own. The deadline for transferring personal income tax upon dismissal and reporting is July 15 of the next year.
Example 2
The company gave monthly bonuses to employees. The tax from them was transferred at the end of the month - on the day the employees were paid salaries. The Federal Tax Service may regard these actions as a violation of the deadlines for tax transfer. The argument can be that the bonus is a separate type of remuneration for work. The standard deadline for transferring personal income tax from wages does not apply to it. You can defend your point of view only through the courts. As a confirmation, you can provide a TC, which says that the bonus is an encouragement for high-quality and conscientious work, which stimulates productivity. This payment is considered part of the salary. Taxation of income is carried out according to general rules.
Where to list
Having figured out what is the deadline for transferring tax in 6-personal income tax, let's move on to the question of how and where to transfer funds.
Personal income tax must be paid at the place of registration. If the organization has divisions, then the tax is paid in all branches. The amount of the fee payable by a branch is deducted from the income of the employees of that branch. These are persons who perform work functions under employment contracts. But the division can pay income to persons registered under civil law contracts. Tax on the income of such employees is transferred at the location of the branch.
If an employee has worked in several departments for a month, then the tax on his income must be transferred to the budgets at the location of each department, 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. The Tax Code does not provide for liability for violation of the procedure for transferring funds.
If the amount of tax is less than 100 rubles, then the deadline for transferring personal income tax to 6-personal income tax is moved to the next month. This amount will need to be paid together with the accruals of the next month, but no later than December 31 of the current year.
If under the lease agreement the tenant is an organization, then it automatically becomes an agent. The enterprise is obliged to withhold and pay tax on a general basis. As in the previous case, if the organization has subdivisions, then the branch with which the lease agreement is concluded must pay personal income tax.
Overpayment offset
Overpaid amounts of personal income tax cannot be credited to the account of arrears on other taxes. For personal income tax, the organization performs the duties of an agent, it is not a payer. Arrears and overpayments are formed by an individual. However, overpaid taxes can be refunded.
6-personal income tax
For all paid income from 01/01/16, agents submit a 6-NDFL report. Consider how to fill out a report in non-standard situations. Salaries are often paid in monthly installments. How should this be reflected in the report?
Art. 223 of the Tax Code establishes that the date of receipt of wages is the last day of the month in which it was accrued. Let's say the salary for February was paid on the 25th. Filling out the report:
- line 100 (reporting period) - 02/28/2016;
- line 110 (day of payment) - 25.02.2016;
- line 120 (day of transfer of funds to the budget) - 26.02.2016;
- lines 130 and 140 display the respective amounts.
When recalculating the tax for the previous period, the amounts withheld in excess are subject to return to the payer's account. An update on 2-NDFL and payment orders should be submitted to the inspection.
The reference number must correspond to the original one, and the date is the current one. In the certificate, the fields on the accrued, withheld tax amounts are filled in according to the new data. The "Overdeductible Amount" line remains blank.
The return of personal income tax is carried out according to the rules prescribed in Art. 231 NK. This procedure is carried out within three months from the date of receipt of the application. The overpayment can be credited against future tax payments for all employees whose income is subject to 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 submit his application to the Federal Tax Service. In this case, the funds will be credited to the account of the organization. Waiting for a response from the FTS is not worth it for a long time. It is better to pay the employee at his own expense. A delay in the payment of income threatens with a fine in the amount of one three hundredth of the rate of the Central Bank of the Russian Federation per day of delay.
In addition to the report, you must provide an extract from the personal income tax register, certificates, calculations with corrected errors and payment documents. The amount of the returned tax must be reflected in line 090 of the report on an accrual basis.
