The dividend payment code in the certificate is 2 personal income tax. BecomingAnalyte

Joint-stock companies and LLC pay a part of the profits received to their owners. Such rewards are called dividends and are taxed. Accordingly, dividends are reflected in 2 personal income tax.

Payment of profit occurs in accordance with the legislation of the Russian Federation.

It is listed at the following intervals:

Every quarter;
every semester;
annually.

Distribution of profit occurs in accordance with the size of the share of each founder (shareholder).

The procedure itself consists of three stages:

Determine the amount of profit to be distributed.
Deciding on the transfer of dividends.
Payment of funds.

After making a decision on the payment of funds, the organization has 60 days to transfer the money. Personal income tax is withheld on the day of payment. For residents of the Russian Federation, the rate is 13%, for non-residents - 15%.

The terms for transferring the fee to the state budget vary, they depend on the legal form of the enterprise:

For LLC - the next day after payment;
for JSC - within a month after the transfer of funds.

How to calculate the amount of tax

When calculating the fee, standard, property, social deductions. It is calculated with each payment, even if there were several during the year. If only the profit of the organization itself is distributed, the budget payment is calculated according to the usual formula: income X tax rate.

For example, an LLC has two founders Petrov I.A. and Smirnov P.O., their shares are 70 and 30%, respectively. Both are residents of the Russian Federation. Distributed profit for 2017 amounted to 180,000 rubles.

In certificates of 2 personal income tax for business owners, the following amounts of income and tax will be reflected:

Petrov I.A.: 180,000 X 0.7 = 126,000 X 13% = 16,380 rubles.
Smirnov P.O.: 180,000 X 0.3 \u003d 54,000 X 13% \u003d 7,020 rubles.

Also, an organization, in addition to its profits, can receive dividends from other organizations. If these are incomes subject to income tax at a rate of 0%, then personal income tax is calculated in the usual way.

In other cases, the calculation takes place in two stages:

The amount of the tax deduction is determined = (dividends (hereinafter - D) of the participant / total amount D) X for received D. The latter indicator includes amounts not paid earlier, as well as non-taxable income tax - 0%.
The tax is calculated = (D of one participant - deduction) X 13%.

Example: Voskhod LLC has a 50% stake in the authorized capital of Zarya LLC. The company received a profit of 500,000 rubles for distribution among the owners. The founders of LLC "Voskhod" in equal shares are LLC "April" and Ivanov S.M. The total amount of profit distributed by the company "Voskhod" amounted to 1,200,000 rubles.

Calculation for Ivanov S.M.:

Deduction - (600,000 / 1,200,000) X 500,000 \u003d 250,000 rubles.
Personal income tax - (600,000 - 250,000) X 13% \u003d 45,500 rubles.

To reflect all remuneration in the form of a certificate, section 3 is provided. Dividends must be reflected by code - 1010. The indicators are summarized in section 5. If the founder is a resident of the Russian Federation and receives other income taxed at a rate of 13%, only one certificate is filled out. It contains information about all income, including distributed profits.

The income received by the owner is indicated in full without reduction by the amount of personal income tax withheld. If there is a right to a tax deduction, its amount is placed next to it. The 13 percent deduction code is 601 (it is not reflected in section 4). Otherwise, "0" is set.

Important! The distributed profit is shown by the month of disbursement of funds, and not by their accrual. Therefore, if profit was accrued in December 2017 and paid out in January of the next period, these incomes will be included in the reporting for 2018.

A sample document is as follows:

When to submit reports

Tax agents provide reporting after the end of the period, i.e. next year. Deadline for general rules- 1 April. If it was not possible to withhold personal income tax - until March 1, and when the company does not provide information within the prescribed period, it will be fined in the amount of 200 rubles for each certificate.

In cases where the data was submitted incorrectly or incompletely, a fine of 300-500 rubles is imposed for each violation, or the head of the company is held liable - a fine of 100 to 300 rubles.

Important! An error found and corrected by a tax agent before an inspector is not subject to a fine. Corrections are made by corrective reporting.

Dividends are the income of founders and shareholders. And just like with other rewards, personal income tax is withheld. They are marked in the certificate with code 1010. If the founder receives other remuneration in addition to dividends, all income is indicated together. You do not need to complete separate sections 3 and 5.

Rules for calculating personal income tax on dividends in cases where the company receives dividends and if it does not. How to reflect dividends in the forms 2-NDFL and 6-NDFL - read the article.

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Calculation of personal income tax from dividends

When calculating personal income tax on dividends, standard, social and property tax deductions, this procedure is confirmed in paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of June 23, 2016 No. ОА-3-17/2829@). Even if dividends are paid several times during the year, the tax is calculated for each payment separately, that is, not on an accrual basis (clause 3 of article 214 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 04/12/2016 No. 03-04-06 / 20834).

How dividend tax is calculated depends on whether your company receives dividends from other entities.

Situation 1. Your company does not receive dividends

In this case, the tax is calculated according to the formula (clause 2, article 210, clause 5, article 275 of the Tax Code of the Russian Federation):

Example. Calculation of personal income tax on dividends by an organization that itself does not receive dividends

Alpha LLC paid its participant Ivanov A.A. dividends in the amount of 4,000,000 rubles.

Upon their payment, personal income tax in the amount of 520,000 rubles was withheld. (4,000,000 rubles x 13%), 3,480,000 rubles were transferred to the participant. (4,000,000 rubles - 520,000 rubles).

Situation 2. Your company itself receives dividends

If you receive only dividends subject to income tax at a rate of 0%, personal income tax can be calculated in the same way as in Situation 1.

In other cases, to calculate the tax, you will need the following indicators (paragraph 2 of article 210, paragraph 5 of Art. 275 Tax Code of the Russian Federation, Letter of the Ministry of Finance of October 14, 2016 No. 03-04-06 / 60108):

the amount of dividends accrued to all participants - the value of "D1";
the amount of dividends received by your company - the value of "D2". It includes dividends that:

were not subject to income tax at a rate of 0%;
not previously taken into account when calculating taxes on dividends you paid.

Calculate the income tax deduction using the formula:

Calculate the tax on dividends accrued to the participant using the formula:

Example. Calculation of personal income tax on dividends by an organization that itself receives dividends

Alfa LLC owns shares in the authorized capitals of:

Gamma LLC - 100% (Alfa LLC has owned this share for five years);
LLC "Delta" - 30%.

Alpha LLC received dividends from Gamma LLC in the amount of 1,000,000 rubles. and from Delta LLC - in the amount of 1,500,000 rubles. These dividends were not previously taken into account when calculating personal income tax on dividends paid by Alfa LLC to its participants.

Alfa LLC distributed profit in the amount of 4,000,000 rubles among the participants, including:

Ivanov A.A. - 1,600,000 rubles;
LLC "Beta" - 2,400,000 rubles.

Personal income tax on dividends paid to Ivanov A.A. is calculated as follows:

the deduction for personal income tax from dividends is 600,000 rubles. (1,600,000 rubles / 4,000,000 rubles x 1,500,000 rubles). Dividends received from Gamma LLC are not taken into account when calculating the deduction, since they are subject to income tax at a rate of 0% (clause 1, clause 3, article 284 of the Tax Code of the Russian Federation);
Personal income tax on dividends will amount to 130,000 rubles. ((1,600,000 RUB - 600,000 RUB) x 13%). The participant receives 1,470,000 rubles. (1,600,000 rubles - 130,000 rubles).

Personal income tax from dividends is paid to the usual BCC for personal income tax - 182 1 01 02010 01 1000 110.

The tax withheld by the LLC from the dividends paid to the participants must be paid no later than the day following the day the dividends are transferred (clause 6, article 226 of the Tax Code of the Russian Federation).

Reflection of dividends in the certificate 2-NDFL

Organizations that pay dividends to individuals must submit certificates of 2-NDFL for them (clause 2 of article 230 of the Tax Code of the Russian Federation).

The amount of dividends paid must be shown in section 3 certificates indicating the tax rate - 13%. The amount of dividends is indicated in full, without reduction by the amount of tax withheld. The income code for dividends is "1010".

If, when calculating personal income tax, you took into account dividends received from other organizations, in the same line of section 3, where you indicated the amount of dividends, enter the deduction amount with the code "601". If the deduction was not provided, then in the "Deduction amount" column, put "0" (section I of the Procedure for filling out the 2-NDFL form).

Indicate the deduction for personal income tax from dividends in section. 4 is not necessary (Section VI of the Procedure for filling out Form 2-NDFL).

If, in addition to dividends, you paid the participant other income taxed at a rate of 13%, incl. salary, list dividends along with other income. Fill in separate sections on dividends. 3 and 5 are not necessary (section I of the Procedure for filling out the 2-NDFL form, Letter of the Federal Tax Service dated March 15, 2016 No. BS-4-11 / 4272@).

Reflection of dividends in 6-personal income tax

Dividends must be reflected in 6-personal income tax for the period in which they are paid (clause 1 clause 1 article 223 of the Tax Code of the Russian Federation). Accrued but not paid dividends are not reflected in 6-NDFL.

In sec. 1 indicate:

in lines 020 and 025 - the entire amount of dividends paid in reporting period, along with personal income tax;
in line 030 - deduction from dividends, if it was applied;
in lines 040, 045 and 070 - personal income tax on dividends.

In sec. 2 in a separate block of lines 100 - 140, show all dividends paid on the same day, indicating:

in lines 100 and 110 - the date of payment;
in line 120 - the next business day after payment;
in lines 130 and 140 - dividends together with personal income tax and withheld tax.

Peculiarity. Dividends paid on the last business day of the reporting period, in sect. 2 do not show. Reflect them in 2 for the next quarter (Letters of the Federal Tax Service dated November 2, 2016 No. BS-4-11/20829@, dated October 24, 2016 No. BS-4-11/20126@).

Question:

Hello! Please tell me how to reflect in the report 2 personal income tax payment dividends to founders not employees of the organization in 1C accounting? should this be a separate report or should they be added to the general employee report? and if in the general one, is it necessary to add them to the directory of individuals (now they are in the directory of founding counterparties)? Thank you!

Answer:

The organization is obliged to withhold accrued the amount of personal income tax upon actual payment of the amount of dividends to the participant of the company and transfer it to the budget. At the same time, the tax agent, before April 1 of the year following the expired tax period, must submit to the tax authority information on the income of individuals for the expired tax period received from the tax agent, in the form 2-NDFL. Information on income in the form of dividends is submitted together with other 2-NDFL certificates in one register.

To be able to automatically generate a certificate of income in the form of dividends of an individual who is not an employee of the organization, it is necessary:

Enter the data of the founder in the directory "Individuals".
Reflect information on income in the form of dividends with the document “Entering income, personal income tax and taxes (contributions) from the payroll” (Menu Salary - Accounting for personal income tax and taxes (contributions) from the payroll) - Accounting documents for personal income tax and taxes (contributions) from the payroll) - Add - Entering income, personal income tax and taxes (contributions) with payroll). In the document, you must fill in the bookmarks " personal income tax and taxes” and personal income tax withheld.
Reflect information on the transfer of withheld tax by the document "Transfer of personal income tax to the budget of the Russian Federation" (Menu Salary - Accounting for personal income tax and taxes (contributions) with payroll) - Accounting documents for personal income tax and taxes (contributions) with payroll) - Add - Transfer of personal income tax to the budget of the Russian Federation).
Generate 2-NDFL certificates with the document “2-NDFL certificate for transfer to the IFTS” (Salary menu - Accounting for personal income tax and taxes (contributions) from the payroll) - Add - 2-NDFL certificate for transfer to the IFTS).

Calculation of personal income tax on dividends by an organization that itself receives dividends Alpha LLC owns shares in the authorized capital:

Gamma LLC - 100% (Alfa LLC has owned this share for five years);
Delta LLC - 30%.

Ivanov A.A. - 1,600,000 rubles;
Beta LLC - 2,400,000 rubles.

Personal income tax on dividends paid to Ivanov A.A. is calculated as follows:

the deduction for personal income tax from dividends is 600,000 rubles. (1,600,000 rubles / 4,000,000 rubles x 1,500,000 rubles).

NDFL from dividends. examples of calculation and reporting

Personal income tax with dividends example of filling out free download Features of tax calculations Limited liability companies and joint-stock companies reflect tax calculations in different ways. LLC determine the amount of dividends depending on the share authorized capital owned by the participant.

The order of payments is determined by the statutory documents. Tax must be withheld from the entire amount of dividends. The withheld personal income tax must be transferred no later than the next business day after the payment of income.

Attention

JSC pays dividends depending on the number and type of shares held by the shareholder. The tax is calculated according to a special formula given in paragraph 5 of Article 275 of the Tax Code of the Russian Federation.

Online journal for an accountant

Important

Therefore, the dates in lines 100 and 110 will match. The deadline for transferring personal income tax (line 120) from dividends in 2018 in the 6-personal income tax report depends on the legal form of the source of payment:

LLCs transfer tax no later than the next business day after the day of payment (clause 6 of article 226 of the Tax Code of the Russian Federation, clause 7 of article 6.1 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service No. BS-4-11 / 8568@ dated 16.05.2016),
If the JSC pays dividends, then the date of transfer of personal income tax from dividends to 6-personal income tax is postponed for one month from the date of payment of income (clause 9 of article 226.1 of the Tax Code of the Russian Federation).

The peculiarity of filling out the form in case of discrepancies in terms If dividends were paid to LLC participants on different days, then a separate group of lines 100 - 140 is filled in for each payment date.

At joint-stock companies when reflecting dividends in section 2 of the 6-NDFL report, two features must be taken into account.

How to reflect dividends in 6-NDFL: an example of filling out for 2018

February salary is listed on bank cards employees 05.03.2018 511000 Dividends for 2017 were paid to one LLC participant on 03/14/2018. 153000 Dividends for 2017 were paid to the second participant of the LLC on 03/16/2018. 153000 Salary accrued for March 2018 03/31/2018 505000 Wages for March have not been paid, payment is scheduled for April 5th. An example of the reflection of dividends in section 1 of the 6-NDFL report looks like this: Filling out section 2 of the 6-NDFL report when paying dividends looks like this: 6-NDFL with dividends free download example society.
Example 2 Initial data: Event Date Amount, rub. Payroll for January 2018 31.01.2018 616000 The salary for January was transferred to the bank cards of employees on 05.02.2018. 616000 Salary accrued for February 2018

Dividends to LLC participants in 2018

If organizations (LLCs or JSCs) pay dividends to their participants (founders or shareholders) based on the results of their activities, they are obliged to withhold from this amount income tax. In the article, we will consider at what rate personal income tax should be withheld from dividends in 2018 and when to transfer tax to the budget.

Personal income tax rate on dividends Until 2015, the tax on dividends had to be withheld at a rate of 9%. Since the beginning of 2015, the personal income tax rate has increased, regardless of the period in which payments to the founders are distributed.

The tax rate on dividends depends on the status in which the recipient of founders' payments is located. If he is a resident of the Russian Federation, then the rate of 13% should be applied, if the recipient is not a resident, then the rate is 15%.

The exception applies only to tax avoidance agreements in double size concluded with foreign countries.

Tax on dividends of legal entities and individuals in 2018

Situation 2. Your company itself receives dividends If you receive only dividends subject to income tax at a rate of 0%, personal income tax can be calculated in the same way as in Situation 1. In other cases, you will need the following indicators to calculate the tax (p.
2 tbsp. 210, paragraph 5 of Art. 275

Tax Code of the Russian Federation, Letter of the Ministry of Finance of October 14, 2016 No. 03-04-06 / 60108):

the amount of dividends accrued to all participants - the value of "D1";
the amount of dividends received by your company - the value of "D2". It includes dividends that:

were not subject to income tax at a rate of 0%;
not previously taken into account when calculating taxes on dividends you paid.

NDFL from dividends in 2018. personal income tax rate and calculation procedure

Deadlines for submitting the report The form is submitted annually no later than April 1 and contains information about the income of an individual, calculated, withheld and transferred personal income tax to the budget (clause 2 of article 230 of the Tax Code of the Russian Federation). In this case, the number 1 is indicated in the certificate in the "Attribute" field.

In 2018, April 1 falls on a Sunday, so the deadline for submission is postponed to 04/02/2018. If the withholding agent failed to withhold tax upon payment of income and throughout tax period, he is also required to provide tax certificate 2-NDFL, indicating the number 2 in the "Attribute" field.

This must be done before March 1 of the next year (clause 5, article 226 of the Tax Code of the Russian Federation). For late submission of the form, a liability of 200 rubles is provided.

for each certificate (clause 1 of article 126

Tax Code of the Russian Federation). There is also responsibility for providing certificates with false information. For each such report, you will have to pay a fine of 500 rubles.

Help on the form 2-NDFL in 2018

Tax on Dividends of Legal Entities When income is paid to participants-legal entities, NIT is paid. The rate of the specified payment depends on the status legal entity- beneficiary of funds: foreign company or not, and its share in the authorized capital of the organization that paid the dividends. Table No. 2. NIT rate when paying income to participants-legal entities Status of a legal entity tax rate Russian organization 13% Russian organization with more than 50% share in the authorized capital of the company that paid the income* 0% Foreign organization 15% (or other rate established by international treaty) * The period of ownership of the specified share in the authorized capital of the company paying dividends must not be less than 365 days at the time of the decision to pay the funds to the NNP participant must be transferred no later than the day the funds are transferred to the participant-legal entity. Table number 3.

How to fill out a certificate on the new form 2-NDFL

In the event that dividends are paid to company participants in kind, personal income tax should also be withheld, and the tax rate will not change. The procedure for determining the size of the tax rate will be the same. The procedure for calculating personal income tax on dividends to residents The calculation of personal income tax on payments to residents will depend on whether the organization making payments has received the same kind of payments from other companies. For example, the organization does not receive income in the form of dividends. In this case, the calculation procedure will be as follows: personal income tax = D x 13%, where D is the dividends that are accrued to the resident. 13% - tax rate. The calculation will be more complicated if the organization is the founder of another company from which it received any amounts for participation in the current year or the previous one. To calculate the tax, you will have to check whether dividends received from another company were taken into account in payments to the founders or not.
Tax Code of the Russian Federation), and it will be possible to avoid it only if the tax agent identifies and corrects the error before it is discovered. tax authority. Form 2-NDFL in 2018: changes Basically, the changes in the new form are technical and do not affect the procedure for recording income, deductions and taxes:

section 1 contains information about the reorganization or liquidation of the company;
section 2 excludes information about the place of residence of the taxpayer;
section 4 excludes references to investment deductions;
in section 5, in the lines of the signature and the document certifying the authority of the signatory, a mention is made of the possibility of signing the certificate by the assignee.

Thus, the filling of the main sections of the form remained the same.

In 2018, how to reflect dividends in 2 personal income tax

For example, if an employee is a non-resident and receives dividends, then two sections 3 and two sections 5 of the certificate must be filled out for him. Separately - for wages at a rate of 30% and separately - for dividends at a rate of 15%, indicating the appropriate income code.

Sample filling Download Dividends in the certificate 2-NDFL - 2018 If the company paid dividends to the founders in 2017 - individuals, then they also need to draw up 2-NDFL certificates and submit them to the IFTS. The dividend income code in the 2-NDFL certificate for 2018 is the same as 1010. The tax rate can be:

13% if the participant is a resident;
15% if the participant is a non-resident of the Russian Federation.

If the founder of the company who received the dividends is a resident of the Russian Federation and at the same time receives wages in the company, then dividends should be reflected in the same section 3 as other income.

When calculating personal income tax on dividends, standard, social and property tax deductions are not applied, this procedure is confirmed in paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of June 23, 2016 No. ОА-3-17/2829@). Even if dividends are paid several times during the year, the tax is calculated for each payment separately, that is, not on an accrual basis (clause 3 of article 214 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 04/12/2016 No. 03-04-06 / 20834).