In 2016, the deadlines for paying personal income tax changed from wages vacation, sick leave. See the table with tax transfer deadlines to avoid fines and penalties.
The total deadline for paying personal income tax in 2017 is no later than the day following the day the income is paid (clause 6, article 226 of the Tax Code of the Russian Federation). The exception is sick leave (including allowance for caring for a sick child) and vacation pay (see table).
In case of violation of the deadlines for paying personal income tax in 2017, for each day of delay, the tax authorities can charge personal income tax penalties. Often inspectors charge them illegally. Errors in payments and calculation of 6-personal income tax are to blame. But you can get rid of personal income tax penalties immediately after reporting.
Deadlines for paying VAT in 2016. Table
| Income from which personal income tax must be paid in 2016 | Date of receipt of income | Deadline for paying VAT in 2016 |
|---|---|---|
| Salary | Last day of the month for which earnings are accrued | Not later than the date following the day of payment of income |
| Vacation | Day of payment or transfer to the account | No later than the last day of the month in which the company paid the money |
| sick leave | ||
| income in kind | Income Transfer Day | Not later than the date following the day of payment of income |
| Dividends | Date of receipt of money to the current account (at the cash desk) | In LLC - no later than the date following the day of payment of income In JSC - no later than a month from more early date(ends tax period, payment of money) |
The timing of the transfer of personal income tax must be recorded in line 120 of the calculation of 6-personal income tax.
Example
From January 18 to January 24, the employee was in annual leave, received vacation pay on January 15th. Vacation pay is 10,000 rubles. The salary of an employee is 40,000 rubles. In January, the employee worked 10 days, for which he should also receive 30,000 rubles. (45,000 rubles: 15 days × 10 days). The employee does not receive deductions.
On January 15, on the date of payment of vacation pay, personal income tax in the amount of 1300 rubles must be calculated and withheld. (10,000 rubles × 13%). The deadline for paying personal income tax from vacation pay in 2016 is no later than February 1 (since January 31 is Sunday).
The calculated personal income tax from the salary is 3900 rubles. (30,000 rubles × 13%). Tax must be paid on January 31st. Withhold - when paying salaries for January, and transfer - the next day. If that day falls on a weekend, the due date is extended to the next business day. For example, if a company pays a salary on February 5, then the tax must be withheld on February 5, and the personal income tax payment deadline is February 8 (since February 6 and 7 are days off).
Example
The employee went on vacation on June 12. The company paid vacation pay three days before the vacation, on June 9th.
In 2016, the deadline for paying personal income tax from vacation pay - the last day of the month in which the company issued vacation pay. That is, if vacation pay is paid in June, the tax must be transferred no later than the 30th day of the month.
At the same time, the date of receipt of income by the employee is the day the vacation pay is paid, therefore, it is necessary to withhold the tax on the day the vacation pay is issued.
On the date of receipt of income, the tax agent is obliged to calculate personal income tax. This date is also required to fill in line 100 in the 6-personal income tax calculation.
You can issue a payment for the payment of personal income tax immediately for all employees at the end of the month.
This spring, the President of the Russian Federation signed the federal law dated 05/02/2015 No. 113-FZ (hereinafter - Law No. 113-FZ), which amends the procedure, as well as the submission of reports on it. The changes will take effect from next year. Thus, one of the most important and global innovations in personal income tax is the introduction quarterly reporting. It provides that with, in addition to annual 2-NDFL certificates, employers will have to submit to tax office also quarterly payments.
In addition, legislators have clarified some dates of receipt of income in order to calculate personal income tax, which were not previously unambiguously determined. They also introduced a single deadline for transferring this tax, which does not depend on how the income is paid - to the employee's card, from the cash desk or in another way.
Rules for the submission of tax returns for personal income tax
The main change is the introduction of quarterly. Quarterly reporting will show how much personal income tax has been charged for the period. The form of such a calculation this moment not installed yet. It is developed by officials. However, it is already known that in the calculation, employers will need to reflect information on all individuals who have received income, data on the income paid, deductions provided, calculated and withheld tax amounts. Most likely, new form will be similar to the usual. Therefore, it should not be difficult to fill it out.
Note. Starting next year, in addition to 2-NDFL certificates, the IFTS will have to submit quarterly calculations for personal income tax
The deadlines for submitting a quarterly calculation to the IFTS - based on the results of reporting periods - I quarter, half a year, 9 months and a year. So, for the first quarter, six months, 9 months, the calculation will need to be submitted by the last day of the month following the reporting period. That is, no later than April 30, July 31 and October 31. And the annual calculation - along with certificates in the form 2-NDFL for last year- no later than April 1 (subparagraph “a”, paragraph 3, article 2, paragraph 3, article 4 of Law No. 113-FZ). I repeat, they will have to be handed over, as before.
The calculation must be made in in electronic format. An exception is if less than 25 people received income from the employer. In this case, it will be possible to report on paper. Moreover, I draw your attention to the fact that the same limit will be valid from next year for 2-NDFL certificates. Now, let me remind you, they can be handed over in paper form only if less than 10 people received income. If there are 10 people or more, then the reporting is transmitted via the Internet (paragraph 2, clause 2, article 230 of the Tax Code of the Russian Federation).
Note! If 25 people or more received income from the employer, then you will have to submit certificates and calculations for personal income tax in 2016 via the Internet.
There is a small clarification regarding 2-NDFL certificates, which will be beneficial to employers. So, from next year, certificates of impossibility to withhold tax (with sign 2) can be sent in a longer period - no later than March 1. According to the current rules, they are handed over by February 1st. That is, from 2016, there will be more time to report unwithheld tax.
As for the 2-NDFL certificates for those individuals whose income was withheld from personal income tax (with sign 1), they will have to be submitted all at the same time - no later than April 1 (clause 2 of article 230 of the Tax Code of the Russian Federation). Nothing will change here.
Calculation of personal income tax: the moment of determining the income received by the employee for tax purposes
In general, the date of receipt of income is the date on which income is recognized as actually received for the purposes of inclusion in the personal income tax base. This date depends on the type of income. For example, for income monetary form- this is the day of their payment, for salaries - the last day of the month for which it is accrued. Such norms are established by Article 223 of the Tax Code of the Russian Federation. For detailed information on when income is considered received, as well as when it is necessary to withhold and transfer to the personal income tax budget in 2016, see Table. one.
|
Type of income |
When income is considered received |
When to withhold income tax |
When to transfer tax to the budget |
|
Salary |
The last day of the month for which earnings are accrued (clause 2 of article 223 of the Tax Code of the Russian Federation) |
The calculated amount of tax should be withheld directly from income when they are actually paid (clause 4, article 226 of the Tax Code of the Russian Federation) |
Not later than the next day after the day of payment of income (subparagraph “d”, paragraph 2, article 2 of Law No. 113-FZ) |
|
Income in kind |
Day of transfer of income in kind |
||
|
Vacation and sick leave |
The day of payment of funds or their transfer to a bank account (subclause 1 clause 1 article 223 of the Tax Code of the Russian Federation) |
Not later than the last day of the month in which the payments were made (subparagraph “d”, paragraph 2, article 2 of Law No. 113-FZ) |
However, for some types of income, the Tax Code of the Russian Federation does not clearly define what should be considered the date of their receipt. In this regard, legislators have clarified these dates. How the dates of receipt of income will change in order to calculate personal income tax from 2016, see Table. 2.
For example, income in the form of a written off debt of an individual. It is not clear on what date it is now determined by the employer. Financiers advise focusing in this case on the day from which the collection of amounts became impossible. This could be the date the deadline expired limitation period, that is, three years have passed from the established date of payment. Or when the head decided to forgive the debt and write it off (letter of the Ministry of Finance of Russia dated September 24, 2009 No. 03-03-06 / 1/610). From 2016, for all written-off debts of individuals, income will be considered received on the day the bad debt is written off from the company's balance sheet. At this point, you will have to calculate personal income tax (subparagraph “b”, paragraph 1, article 2, paragraph 3, article 4 of Law No. 113-FZ).
|
Type of income |
Date of receipt of income in 2015 |
|
|
Written off personal debt |
What is considered the date of receipt of income, the Tax Code of the Russian Federation is not explained. According to the Ministry of Finance, this is the day when the collection of amounts became impossible. For example, when the statute of limitations expired or the employer decided to forgive the debt and write it off (letter dated September 24, 2009 No. 03-03-06 / 1/610) |
Day of write-off of bad debt from the balance of the organization |
|
Benefit from savings on loan interest |
No such date has been set by law. Specialists of the financial department advise determining income on the date of return of funds - if an interest-free loan is issued or on the date of interest payment - if the loan is interest-bearing (letters of the Ministry of Finance of Russia dated 07/25/2011 No. 03-04-05 / 6-531 and dated 05/16/2011 No. 04-05/6-350 |
The last day of each month during the period for which the loan was granted. At the same time, it doesn’t matter whether the “physicist” paid the interest or not (subparagraph “b”, clause 1, article 2 and clause 3, article 4 of Law No. 113-FZ) |
|
Excess daily allowance |
The date for determining the income of the Tax Code of the Russian Federation has not been established. According to the Ministry of Finance and the Federal Tax Service, this is the day the employee's advance report is approved (letters dated March 27, 2015 No. 03-04-07 / 17023 and dated April 7, 2015 No. BS-4-11 / 5737) |
The last day of the month in which the advance report is approved after the employee returns from a business trip (subparagraph “b”, clause 1, article 2 and clause 3, article 4 of Law No. 113-FZ) |
|
Offset requirements |
The Tax Code of the Russian Federation does not contain special rules for determining the date of receipt of income. In practice, income is recognized at the time the netting statement is signed. |
The day of offsetting counter homogeneous claims (subparagraph “b”, paragraph 1, article 2 and paragraph 3, article 4 of Law No. 113-FZ). That is, when the netting agreement is signed |
From next year, material benefits will have to be calculated on the last day of each month. Regardless of whether the loan is interest-bearing or interest-free. Accordingly, personal income tax will also have to be calculated monthly - on the last day (subparagraph “b”, paragraph 1, article 2 and paragraph 3, article 4 of Law No. 113-FZ). Now, in practice, employers in order to personal income tax calculations based on return date borrowed money(if the loan is interest-free) or on the interest payment date (if the loan is interest-bearing). That is, they calculate the tax at the moment when the funds are returned to the employer or when interest is paid (letters of the Ministry of Finance of Russia dated July 25, 2011 No. 03-04-05 / 6-531 and dated May 16, 2011 No. 03-04-05 / 6-350) .
From 2016, the date of actual receipt of income in the form of excess daily allowance will be recognized as the last day of the month in which the advance report was approved after the employee returned from a business trip (subparagraph “b”, paragraph 1, article 2 and paragraph 3, article 4 of Law No. 113 -FZ). In the meantime, based on the available clarifications of officials, income should be determined as of the date of approval of the advance report (letters of the Ministry of Finance of Russia dated March 27, 2015 No. 03-04-07 / 17023, dated December 29, 2014 No. 04/07/2015 No. BS-4-11/5737).
Note! Since 2016, personal income tax from excess daily allowances will have to be calculated on the last day of the month when the advance report was approved
Tax payment procedure
Starting next year, a single date for the payment of personal income tax is introduced - no later than the day following the day the income is paid. That is, it will no longer matter how the money is transferred - to the employee's account, from the cash desk or in another way. The only thing that matters is the fact that the reward is paid. Now, let me remind you, personal income tax is transferred differently. So, if the income goes to the employee's card, the tax is paid immediately. If the remuneration is paid from cash proceeds, then the next day you need to transfer personal income tax. And if income is issued from money withdrawn from the bank, then personal income tax is paid on the same day.
The innovation will avoid situations when, for example, money was withdrawn from the account to pay wages, personal income tax was paid immediately, but the employee did not come for the money. In this case, the tax was considered to be transferred in advance and could be fined for this, you had to prove your case in court (FAS resolutions Northwestern District dated February 4, 2014 in case No. A26-3190/2013 and the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 23, 2013 No. 784/13).
For all methods of paying income, a single procedure for paying personal income tax will be established, with the exception of vacation pay and sick leave. From them, the tax will need to be paid no later than the last day of the month in which such payments were made (clause 6 of article 226 of the Tax Code of the Russian Federation in new edition). This innovation is also convenient, because it will allow you to generate tax payments not for each employee separately, but for all at once - at the end of the month.
Note! From 2016, personal income tax on vacation and sick leave will have to be paid no later than the last day of the month in which payments were made.
Responsibility for violations of personal income tax
If the employer does not withhold personal income tax from the employee's income and does not pay it on time, he will face fines. The amount of sanctions in this case is 20% of the amount of tax to be withheld and (or) transferred (Article 123 of the Tax Code of the Russian Federation). In addition, tax authorities may charge penalties for non-payment of tax on time for each day of delay. They are calculated on the basis of 1/300 of the refinancing rate (Article 75 of the Tax Code of the Russian Federation). Such fines are in effect now and will continue to apply next year.
For non-submission of certificates 2-NDFL - 200 rubles. for each unsubmitted certificate (clause 1, article 126 of the Tax Code of the Russian Federation).
Note! For failure to submit 2-personal income tax certificates to the IFTS, the tax authorities will be fined 200 rubles. for each document (clause 1, article 126 of the Tax Code of the Russian Federation).
For failure to submit the calculation on time, the tax authorities from next year will be fined 1,000 rubles. for each full and incomplete month from the day set for its submission (clause 1.2 of article 126 of the Tax Code of the Russian Federation, subparagraph “b” of paragraph 7 of article 1 and paragraph 3 of article 4 of Law No. 113-FZ). In addition, in case of delay in settlement within 10 days, the tax authorities will be able to block the account of the company or entrepreneur. Accounts will be unfrozen only after the payment is made.
If the calculation is submitted on time, but with errors, a fine of 500 rubles. for each erroneous document. Moreover, the inspectors will impose the same fine for each certificate of 2-NDFL with distorted data. It will be possible to avoid additional charges only if you pass the “clarifications” before the inspection finds errors (clause 8, article 1 and clause 3, article 4 of Law No. 113-FZ).
The deadline for paying personal income tax in 2016 for legal entities spelled out in article 226 of the Tax Code of the Russian Federation. And it depends on the type of income paid to employees.
Individuals are payers of personal income tax. And legal entities transfer personal income tax only as tax agents. Therefore, if your company pays income to individuals, and these incomes are subject to personal income tax, you are obliged to fulfill the duties of tax agents (Article 226 of the Tax Code of the Russian Federation). They are next. On the day when the income of an individual is considered received, you are required to calculate personal income tax. When paying income, you need to withhold personal income tax from money intended for an employee or other individual. And after that, the tax should be transferred to the budget. From the article you will find out when income is considered received and when tax must be withheld, as well as what is the deadline for paying personal income tax in 2016 for legal entities.
When income is considered received according to the rules of the Tax Code of the Russian Federation
The date of receipt of income is the date on which income is recognized as actually received in accordance with the norms of the Tax Code of the Russian Federation. On this day, you must include income in the personal income tax base and charge tax on it. For most incomes, the date of receipt coincides with the date when the money was paid (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). But there are also some types of income, when it is not immediately clear when they should be considered received. See the table below for details.
Table. When is income considered received and included in the personal income tax base in 2016
Type of income |
Date of receipt of income |
|---|---|
|
Salary |
The last day of the month for which it is accrued (clause 2, article 223 of the Tax Code of the Russian Federation) |
|
Financial benefit from savings on interest when obtaining borrowed funds |
The last day of each month for the use of borrowed funds (subclause 7, clause 1, article 223 of the Tax Code of the Russian Federation) |
|
Excess daily allowance paid for business trip days* |
The last day of the month in which the advance report on a business trip was approved (subclause 6, clause 1, article 223 of the Tax Code of the Russian Federation) |
|
Decommissioned bad debt |
Date of writing off the debt from the balance sheet of the organization (subclause 5, clause 1, article 223 of the Tax Code of the Russian Federation) |
|
Debt repaid by mutual settlement |
Date of signing the act of offsetting (signature 4, clause 1, article 223 of the Tax Code of the Russian Federation) |
* Recall that personal income tax is not subject to daily allowances that do not exceed 700 rubles. per day for business trips in Russia and 2500 rubles. for each day spent abroad business trip(Clause 3, Article 217 of the Tax Code of the Russian Federation). And from the rest of the daily allowance, you need to accrue, withhold and pay personal income tax to the budget.
When you need to withhold personal income tax in 2016
When paying income, you are required to withhold personal income tax. In this case, it is necessary that income be considered received. For example, you are required to pay salaries to employees at least twice a month (Article 136 of the Labor Code of the Russian Federation). However, when issuing an advance, it is not necessary to withhold personal income tax. After all, income in the form of wages is not yet considered received (letter of the Ministry of Finance of Russia dated October 27, 2015 N 03-04-07 / 61550). Withhold personal income tax only when paying the final salary amount.
If you gave income in kind, for example, a gift to an employee, withhold personal income tax from the next cash payment. The same applies to income in the form material gain. However, do not forget about this limitation. The amount of tax withheld cannot exceed 50% of the amount of income paid in cash (clause 4, article 226 of the Tax Code of the Russian Federation).
Terms of payment of personal income tax in 2016 for legal entities
After you withheld personal income tax, it must be transferred to the budget. Please note that the deadlines for paying personal income tax in 2016 for legal entities have changed. They are as follows (clause 6, article 226 of the Tax Code of the Russian Federation).
If you withheld personal income tax from vacation pay or hospital benefits issued to the employee, you are obliged to transfer the withheld tax to the budget until the end current month. For personal income tax on all other income, the payment deadlines are as follows. You must remit the withheld tax no later than the day following the day the income is paid.
Please note that before you have withheld the tax, it is impossible to transfer personal income tax from the budget. In this case, the tax will be considered paid from the tax agent's funds. And this is prohibited (clause 9 of article 226 of the Tax Code of the Russian Federation). And the tax authorities may consider that the amount transferred is not personal income tax and require re-payment (letters of the Federal Tax Service of Russia dated September 29, 2014 No. BS-4-11 / [email protected] and dated July 25, 2014 No. BS-4-11/ [email protected]).
From the income of citizens received by them within the framework of employment contracts, contracts for the lease of property or its sale, from maintaining entrepreneurial activity and other income must be calculated and paid to the personal income tax 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 payment terms of which depend 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 calculated. 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:
| Type of income | date of receiving income | Retention date personal income tax | Deadline for tax payment |
|---|---|---|---|
| Wage | The last day of the month for which the salary was calculated (clause 2 of article 223 of the Tax Code of the Russian Federation) | Day of payment of wages (clause 4 of article 226 of the Tax Code of the Russian Federation) | (Clause 6, Article 226 of the Tax Code of the Russian Federation) |
| Prepaid expense | Last day of the month in which the advance was paid (Clause 2, Article 223 of the Tax Code of the Russian Federation) | Day of issuance of the second part of the salary (clause 4 of article 226 of the Tax Code of the Russian Federation) | The next working day after the day of payment of money (Clause 6, Article 226 of the Tax Code of the Russian Federation) |
| Compensation payments related to the dismissal of an employee (compensation for unused vacation, severance pay etc.) | Last working day (clause 2, article 223 of the Tax Code of the Russian Federation, article 84.1, article 140 of the Labor Code of the Russian Federation) | Payment day - last business day ( paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, art. 84.1, art. 140 of the Labor Code of the Russian Federation ) | The next working day after the day of payment of money (Clause 6, Article 226 of the Tax Code of the Russian Federation ) |
| Temporary Disability Benefits | Day of payment of the sick leave | Day of payment of sick leave (clause 4 of article 226 of the Tax Code of the Russian Federation) | (Clause 6, Article 226 of the Tax Code of the Russian Federation ) |
| Vacation | Vacation pay day (subclause 1 clause 1 article 223 of the Tax Code of the Russian Federation) | Vacation pay day (clause 4, article 226 of the Tax Code of the Russian Federation ) | The last day of the month in which the money was transferred (Clause 6, Article 226 of the Tax Code of the Russian Federation) |
| Bonus (quarterly or annual) | Day of payment of the bonus (subparagraph 1, paragraph 1, article 223 of the Tax Code of the Russian Federation,) | Day of payment of the bonus (clause 4 of article 226 of the Tax Code of the Russian Federation) | The next working day after the day of payment of money (clause 6 of article 226 of the Tax Code of the Russian Federation,) |
| Premium (monthly) | The last day of the month for which the bonus was issued (clause 2 of article 223 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 03.09.2018 No. 03-04-06 / 62848) | Day of payment of the bonus (clause 4 of article 226 of the Tax Code of the Russian Federation) | The next working day after the day of payment of money (clause 6 of article 226 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated March 26, 2018 No. 03-04-06 / 18932) |
| Financial assistance over 4000 rubles per year | Day of payment of financial assistance (subparagraph 1, paragraph 1, article 223 of the Tax Code of the Russian Federation) | Day of payment of financial assistance (clause 4 of article 226 of the Tax Code of the Russian Federation ) | paragraph 6 of Art. 226 of the Tax Code of the Russian Federation) |
| Excess travel allowance and reimbursement of expenses without supporting documents | The last day of the month in which the advance report was approved for travel expenses(signature 6, clause 1, article 223 of the Tax Code of the Russian Federation) | (Clause 4, Article 226 of the Tax Code of the Russian Federation) | The next working day after the day of payment of money (Clause 6, Article 226 of the Tax Code of the Russian Federation ) |
| Financial benefit from interest savings | The last day of each month during the period for which the loan funds were issued ( sub. 7 p. 1 art. 223 of the Tax Code of the Russian Federation ) | From the first cash payment after income has been recognized ( paragraph 4 of Art. 226 of the Tax Code of the Russian Federation) | The next business day after the payment of money (clause 6 of article 226 of the Tax Code of the Russian Federation) |
| Income in kind | Day of transfer of income in kind (signature 2, clause 1, article 223 of the Tax Code of the Russian Federation) | From the first cash payment after income has been recognized ( paragraph 4 of Art. 226 Tax Code of the Russian Federation ) | Next business day after payment (Clause 6, Article 226 of the Tax Code of the Russian Federation) |
| Dividends | The day when the money was transferred to the account of the founder (Article 227.1 of the Tax Code of the Russian Federation). Payment term personal income tax person at the end of the year in relation to the income received by him in accordance with Art. 228 of the Tax Code of the Russian Federation is established no later than July 15 of the next year (clause 4 of article 228 of the Tax Code of the Russian Federation). Foreign citizens working for hire in Russia are required to pay a fixed advance payment for personal income tax from the budget on the basis of a patent issued by him until the day of the start of the period for which it was issued. General amount of personal income tax from income under the contract of employment is calculated tax agent and is reduced by the amount of fixed advance payments paid for this year (clause 4, clause 6, article 227.1 of the Tax Code of the Russian Federation). Entrepreneurs, notaries, lawyers and other citizens engaged in private practice pay personal income tax at the end of the year no later than July 15 of the next year (clause 6 of article 227 of the Tax Code of the Russian Federation). In addition to the annual tax, this category citizens also pays advance payments for personal income tax on the basis of tax notices in the next time ( |
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 (separately from personal income tax advances not withheld and 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 of payment of income 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. Therefore, 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 tax no later than the day following the day the income is paid.
Liability for violation of deadlines
For violation of payment deadlines personal income tax agents pay a fine under Article 123 of the Tax Code of the Russian Federation and fines 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 interest rate of the penalty is assumed to be equal to one three hundredth of the refinancing rate in effect at that time. Central Bank Russian Federation.
