In 2015, amendments were made to the Tax Code of the Russian Federation regarding the timing of the payment of personal income tax. They entered into force on 01.01.16. What is the deadline for transferring personal income tax on salaries and other income?
New deadlines
Under 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 tax should be similarly transferred. When it comes to the payment of disability benefits and vacation pay, tax withholding should 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 the day off, then payment must be made on the next business day.
Payment
The tax transfer period for 6-personal income tax is calculated from the moment of receipt of income. That 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;
- purchase of securities;
- when the set-off of claims was made;
- write off bad debts from the balance sheet;
- The last day of the month of approval of the expense report on the return of the employee from the trip;
- the last day of the month during the term of the loan.
The agent must deduct the calculated amount from the income of the payer upon payment of funds.
Retention date
Personal income tax on income in cash is withheld at the time of payment of funds to the employee. Income tax provided in kind or in the form of material benefits should be withheld from any remuneration. Then the date of payment and deduction may vary. The amount of the fee held at a time may not exceed 50% of the remuneration.
Terms of payment
The deadline for transferring funds depends on the type of income. According to general rules, funds should be received into the budget no later than the day following the payment of income. If the employer paid his salary for January 3 February, then the date of receipt of funds is January 31, withholding is February 3, and the deadline for payment is February 4.
Example 1
From January 19 to January 25, 2016 the employee was on vacation. Holidays were January 17 in the amount of 10 thousand rubles. Salary of an employee - 45 thousand rubles. In January, in which he worked for 10 days, 30 thousand rubles were accrued. (45 \ 15 * 10). No deduction from salary.
On the date of payment of vacation pay personal income tax should be kept: 10 * 0.13 = 1.3 thousand rubles.
The term for transferring personal income tax from vacation pay is February 1 (since January 31 is a day off).
Personal income tax with a salary: 30 * 0.13 = 3.9 thousand rubles.
Personal income tax should be calculated on January 31, withheld - when paying income, transfer - the next day.
Tax advance
The employee for the month can simultaneously be paid vacation pay and sick leave. What is the tax payment deadline 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 no later than the agreed date. For example, an employee’s vacation starts on April 25th and lasts until May 15th. Holiday accrued in the amount of 10 thousand rubles. PIT withheld from them - 1.3 thousand rubles. Funds are transferred to the budget on April 16. On the same day, an employee was issued 8.7 thousand rubles. The tax can be paid on the day the income is paid. You cannot transfer funds to the budget in advance. Tax is withheld from employee income. It is forbidden by the Tax Code to pay it at his own expense by an agent (Article 226). The transferred amount is considered to be erroneously paid and is refundable. It is not considered an advance payment of tax. If the employer has violated the standard period for the transfer of personal income tax by referring to the prepayment listed, the Federal Tax Service may charge a fine.
Fines
If the deadline for transferring personal income tax to 6-personal income tax has been violated or the wrong amount has been calculated, then the tax agent is liable to a fine of 20% of the amount to be transferred. In addition, a penalty is charged for each day of delay in payment starting from the day following the day established by law. It is calculated as a percentage of 1 \ 300 of the rate of the Central Bank of the Russian Federation. The term for the transfer of personal income tax can be violated not only due to lack of funds. If the organization did not correctly indicate OKATO in the payment order, then the tax will be considered unpaid.
Special cases
The new rules, which determine the period for the transfer of personal income tax, cause a lot of controversial situations. Consider them in more detail.
Closing month
Very often, the company paid a salary 2 times. The advance is transferred on the last day of the month. The final settlement is on the 15th of the next period. In this case, the organization pays tax after transferring the second part of the salary. The employer refers to the fact that personal income tax should be withheld during the final calculation. But in this case, such an interpretation of the requirements of the Tax Code of the Russian Federation is not justified. The advance is transferred on the last day of the reporting period. The company had an obligation to withhold the amount of tax (Article 223 of the Tax Code). Violation of this requirement may result in fines and penalties.
The term for the transfer of personal income tax on vacation
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 obtaining two types of taxable income.
Upon receipt of a salary, the deadline for tax payment is the last day of the income calculation period. If the employment relationship was completed before the expiration of the month, the last day of work is considered the date of receipt of income. The day of payment or actual transfer to the account of unused vacation pay is considered the moment of receipt of income.
If the personal income tax was not withheld from the received funds, then individuals are obligated to pay the tax on their own and submit a declaration to the Federal Tax Service. In this case, the employee must submit two declarations to the tax: on salary and on compensation independently. The term for transferring personal income tax upon dismissal and reporting is July 15 of the following year.
Example 2
The company issued employees bonuses in a month. 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 timing of the tax transfer. The argument may be that the bonus is a separate type of remuneration for labor. It does not apply to the standard term for transferring personal income tax from wages. You can defend your point of view only through a court. As a confirmation, you can provide the TC, which says that the prize is an incentive for high-quality and conscientious work that stimulates productivity. This payment is considered part of the salary. Taxation of income is carried out according to general rules.
Where to list
Having figured out what is the deadline for transferring tax to 6-personal income tax, we turn to the question of how and where to transfer funds.
Personal income tax should be paid at the place of registration. If the organization has units, then the tax is paid at all branches. The amount of the fee payable by the unit is withheld from the income of the employees of this branch. These are persons who perform work functions under labor contracts. But the unit can pay income to individuals drawn up under civil law contracts. The 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 tax amount is less than 100 rubles, then the period 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 charges for the next month, but no later than December 31 of the current year.
If an organization is a lessee under a lease, it automatically becomes an agent. The enterprise is obliged to withhold and pay tax on a common basis. As in the previous case, if the organization has divisions, then the branch with which the lease agreement is concluded must pay personal income tax.
Overpayment offset
Excessively paid personal income tax amounts cannot be credited to arrears of other taxes. According to personal income tax, the organization performs the duties of an agent, it is not a payer. Arrears and overpayment is formed by an individual. But you can return excessively paid tax amounts.
6-personal income tax
From 01.01.16, agents submit a 6-personal income tax report for all paid income. Consider how to fill out a report in unusual situations. Salaries are often paid in installments per month. How to reflect this in the report?
Art. 223 of the Tax Code established that the date of receipt of salary is the last day of the month in which it was accrued. Suppose salary for February was paid on the 25th. Fill out the report:
- p. 100 (reporting period) - 02/28/2016;
- p. 110 (payment day) - 02.25.2016;
- p. 120 (day of transfer of funds to the budget) - 02.26.2016;
- lines 130 and 140 show the corresponding amounts.
In case of recalculation of tax for the previous period, excessively withheld amounts shall be returned to the payer's account. An inspection of 2-NDFL and payment orders should be submitted to the inspection.
The reference number must correspond to the original, and the date is stamped current. In the certificate, the fields about the accrued, withheld tax amounts are filled in according to new data. The line “excessively withheld amount” remains empty.
The return of personal income tax is carried out according to the rules prescribed in Art. 231 Tax Code. This procedure is carried out within three months from the date of receipt of the application. Overpayments can be credited to future tax payments for all employees whose income is taxable.
The procedure is as follows. The employee writes an application for the return of excessively paid personal income tax. The employer has 10 days to submit his application to the Federal Tax Service. In this case, the funds are credited to the organization’s account. It’s not worth waiting for an answer from the Federal Tax Service. It is better to pay the employee at their own expense. The delay in the payment of income threatens with a fine of one three hundredth rate of the Central Bank of the Russian Federation for a day of delay.
In addition to the report, you need to provide an extract from the personal income tax register, certificates, calculations with corrected errors and payment documents. The amount of tax returned must be reflected in line 090 of the report on an accrual basis.