25.08.2019

For many organizations, the problem of the timing of payment of income tax for their employees is relevant.

The tax legislation does not allow the early transfer of mandatory payment funds. Delay in transfer is also punishable by penalties in the form of a penalty for each missed day.

Transfer dates from employee payments in 2019 - table

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

Payment is made on the basis of a payment order -.

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

Important! Failure to comply with the deadlines leads to the accrual of penalties, which are formed after each day of delay. .

In order to prevent additional expenses and comply with the law, we recommend using the following table with the terms of payment from the employee's income:

It should be noted that in 2019 there are no plans to change the timing of payment of tax fees on personal income. The rules that were established in 2016 and prescribed by Chapter 23 of the Tax Code of the Russian Federation are still in force.

If the last day of the month is a holiday

If the day on which the deadline for transferring income tax is set is a calendar day off, an official holiday, then according to the established rules, personal income tax must be paid on the next working day following the day off.

When to pay income tax on wages?

In order to correctly calculate what personal income tax from the employee’s salary will need to be paid to the state budget, the status of the taxpayer should be correctly established.

When staying on the territory of the Russian Federation for more than 183 days in the previous calendar year, a person will be considered a tax resident.

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

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

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

Another opinion suggests that the advance should be paid in full without withholding, and the deduction of income tax and its payment from the advance should be carried out when the full amount of wages is paid out by the due date for transfer.

Most of the opinions still tend to the second point of view.

When to transfer employee vacation pay?

It should be noted right away that the personal income tax rate that is required to be paid from vacation pay also varies depending on the status of the payer.

For residents, it is the traditional 13%, for everyone else - 30%.

Until 2016, payment of personal income tax from vacation pay was carried out according to general principles who acted to withhold tax collections for wages.

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

Important! Starting from 2016, after the entry into force of the new version of Article 226 of the Tax Code of the Russian Federation, the process and terms for transferring income tax accrued on vacation pay implies making payments no later than the last day of the month in which the employee received the funds.

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

From sick leave

The accrual of payment on a temporary disability certificate is made within 10 days after the employee provides sick leave. The actual transfer of personal income tax funds is made on the next day of payment of wages (main part or advance payment).

Thus, the deadline for payment of income tax will be considered the last day of the month.

With compensation for unused vacation upon dismissal

Some employees do not go on vacation for personal reasons. In this case, upon dismissal by law, they are entitled to compensation for the unused rest period.

The question arises whether the employer is obliged to transfer income tax if the vacation is compensated by cash payments.

The answer is clear - it should.

Important! When calculating compensation for unused vacation days, the employer must withhold income tax on the last day of the employee's work - the day the dismissal is issued.

With financial assistance

Despite the fact that receiving financial assistance cannot be attributed to earnings, it is also. The exception is a number of cases that are clearly stipulated by law.

It's fast and free!

Terms of payment of personal income tax by tax agents. Personal income tax from an advance on the last day of the month and upon dismissal. Responsibility for violation of the terms of payment of personal income tax.

Terms of payment of personal income tax by tax agents

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

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

If, after the end of the month, the salary is paid out in several installments, personal income tax is withheld and transferred upon payment of each installment.

Transfer, before the issuance of wages to employees, is not allowed.

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

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

The rationale is as follows, according to the Letter of the Ministry of Finance No. 03-04-06 / 69181 dated 11/23/2016:

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

Liability for violation of deadlines

For violation of the deadlines for paying personal income tax, tax agents pay a fine under Article 123 of the Tax Code of the Russian Federation and penalties under Article 75 of the Tax Code of the Russian Federation.

Article 123 of the Tax Code of the Russian Federation. Failure by a tax agent to fulfill the obligation to withhold and (or) transfer taxes

Illegal non-withholding and (or) non-transfer (incomplete withholding and (or) transfer) within the period established by this Code of the amounts of tax subject to withholding and transfer by a tax agent shall entail a fine in the amount of 20 percent of the amount subject to withholding and (or) transfer.

Article 75 of the Tax Code of the Russian Federation. penalty

3. Penalty is accrued for each calendar day of delay in fulfilling the obligation to pay a tax or fee, starting from the day following the tax or fee payment established by the legislation on taxes and fees, unless otherwise provided by Chapters 25 and 26.1 of this Code.

4. Penalty for each day of delay is determined as a percentage of the unpaid tax or fee.

The penalty interest rate is assumed to be one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation.

Another taxable period is coming to an end. A lot of changes took place in the tax legislation, and the income tax did not stand aside in 2016. What changes began to operate in the outgoing year for personal income tax, we will tell in our review.

What are the changes in income tax in 2016

In 2016, amendments introduced earlier by federal laws to the Tax Code of the Russian Federation came into force. A number of these changes affected the forms of reporting and the procedure for paying income tax, as well as tax deductions. Let's dwell on the main innovations of this year.

New on personal income tax in 2016in terms of reporting, as well as the procedure for paying tax:

From January 1, 2016, a new quarterly report for tax agents is in force - Form 6-NDFL (Law No. 113-FZ of May 2, 2015, Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/450 of October 14, 2015). This is a generalized calculation of the calculated and withheld tax amounts, which is submitted within a month after the end of the reporting quarter.

Changes in the certificate 2-NDFL 2016 affected income and deduction codes. The certificate form continues to be valid, starting with the reporting for 2015 (orders of the Federal Tax Service of September 10, 2015 No. ММВ-7-11/387, of October 30, 2015 No. ММВ-7-11/485).

The personal income tax that the employer withheld must now be transferred to the budget no later than the day following the day the income is paid. For vacation and sick leave, the date of payment of personal income tax is no later than the last day of the month of their payment. Previously, the tax was transferred on the day the money was received from the bank to pay income, or on the day the money was sent to the taxpayer's account.

Information about the tax that the tax agent failed to withhold from income in the reporting period is submitted in the form 2-NDFL. Now this must be done no later than March 1, and previously only a month was allotted for this at the end of the year ( the federal law dated 02.05.2015 No. 113-FZ).

The IFTS sends notices to individuals from whom the tax was not withheld by the agent, according to which this tax must be paid to the budget. For 2015, the tax had to be paid before July 15, 2016. For personal income tax for 2016, the payment period for individuals has been increased: until December 1, 2017.

Throughout 2016, a new income declaration form 3-NDFL is in force (Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671, as amended on November 25, 2015). According to it, individuals report independently on income for 2015, but for declaring income for 2016, 3-NDFL should change again by the beginning of 2017.

If a legal entity has separate subdivisions, then from 2016, personal income tax for their employees should be reported at the place of registration of such subdivisions. If the place of registration and the location of several separate subdivisions do not match, then the organization can register at the location of one of them, choosing it independently (Federal laws of 02.05.2015 No. 113-FZ and of 28.11.2015 No. 327-FZ).

25 people - with such a number of individuals who have received income, it is now possible to submit reports 2-NDFL and 6-NDFL on paper, and not in electronic form. Previously, the limit was 10 people.

Personal income tax deductions in 2016 - what changes have occurred:

From 280,000 to 350,000 rubles, the income limit has increased, at which a standard “children's” deduction is given. The deduction for a disabled child has increased, and its size now depends on whose support the child is on: for parents and adoptive parents, the deduction is 12,000 rubles, and for foster parents, guardians and trustees - 6,000 rubles. Previously, the deduction for everyone was 3,000 rubles (Federal Law No. 317-FZ of November 23, 2015).

Deductions for treatment and training can now be provided not only by the Federal Tax Service, but also by the employer. It is not necessary to wait for the end of the year for this - you can apply to the employer for a deduction throughout the year. To confirm the right to such a deduction, the employee must receive a tax notice and present it at the place of work (Federal Law of 04/06/2015 No. 85-FZ).

In order not to pay personal income tax when selling real estate, it was previously enough to own property for 3 years, regardless of the method of obtaining it. Now this period has increased to 5 years for real estate acquired no earlier than January 1, 2016. But the three-year period will continue for those who received real estate by inheritance, under an annuity agreement or a donation agreement from their family members.

The tax rates for personal income tax did not change in 2016. It is still difficult to say what changes are possible in the future, but in 2017 their increase is definitely not expected. Recall that for the income of Russian citizens, including dividends, in most cases the rate is 13%, for income from deposits and winnings, as well as some other income, the rate is 35%. For non-residents, income tax is charged mainly in the amount of 30%, and for dividends of non-residents, personal income tax is 15%.

Since January 1, 2016, a large number of changes have been made to the first and second parts of the Tax Code of the Russian Federation related to the performance of the duties of tax agents for personal income tax.

The information is reflected in the materials of the Tax Guide in the ConsultantPlus system.

Significant changes include:

The period during which the tax agent is obliged to transfer personal income tax to the budget is changed. Pay tax on general rule will be necessary no later than the day following the day of payment of income to the taxpayer. When paying benefits for temporary disability (including benefits for caring for a sick child) and paying vacations, the tax will need to be transferred no later than the last day of the month in which such payments were made;

There is a change in the date of actual receipt of income in relation to the material benefit from savings on interest - such income will be recognized as received on the last day of each month of the period for which the loan was provided to the taxpayer. The rule will also apply to interest-free loans. In addition, the provisions of Art. 223 of the Tax Code of the Russian Federation are supplemented by new rules that determine the dates of actual receipt of certain types of income;

The procedure for submitting reports by tax agents is being changed, in particular, an obligation is introduced to quarterly submit calculations of the amounts of personal income tax calculated and withheld by a tax agent for the first quarter, six months and 9 months of a calendar year;

Failure to submit such calculations within the prescribed period will entail liability under clause 1.2 of Art. 126 of the Tax Code of the Russian Federation, also included in the Tax Code of the Russian Federation, is a fine of 1000 rubles. for each full or incomplete month of violation of the deadline for submitting the calculation;

Failure to submit quarterly settlements within 10 days after the deadline for their submission will be grounds for suspending operations on the tax agent's bank accounts and transfers of his electronic money.

The "Tax Guide" will help you deal with the innovations, in particular the "Practical Guide to Personal Income Tax" and "Practical Guide to Paying Taxes. Collection of arrears, penalties, fines."

From the income of citizens received by them under employment contracts, lease agreements for property or its sale, from doing business and other income, it is necessary to calculate and pay personal income tax to the budget. Depending on the source of income, personal income tax payers can be both individuals themselves and tax agents (for example, employers). At the same time, the procedure and terms for paying personal income tax depend on who is the payer of the tax and from what income it is withheld (Article 226, Article 228 of the Tax Code of the Russian Federation).

Payment of personal income tax from wages: terms

Organizations and entrepreneurs that are tax agents must calculate, withhold and transfer to the budget personal income tax from the income of employees, the timing of payment of which depends on what type of income is paid to the employee (clause 3, clause 4, clause 6 of article 226 of the Tax Code RF).

So, the deadline for paying personal income tax from wages is set no later than the next day after the day the income is paid to the employee (clause 6, article 226 of the Tax Code of the Russian Federation). At the same time, the date of receipt of income in the form of wages from employees is the last day of the month for which wages are accrued. When an employee is dismissed, the date of receipt of income in the form of wages is considered to be his last working day (clause 2, article 223 of the Tax Code of the Russian Federation).

Payment of personal income tax from sick leave and vacation pay is made no later than the last day of the month in which these payments were made (clause 6 of article 226 of the Tax Code of the Russian Federation).

If the last day of personal income tax payment falls on a weekend or holiday, then the tax payment is transferred to the next business day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Deadline for payment of personal income tax on wages and other income (payment of tax by a tax agent by type of income)

Here are the terms for paying personal income tax withheld from the most common payments, in the form of a table: