Tax card for personal income tax accounting in 2019

The deductible limit is established for financial assistance, gifts, prizes, daily payments as part of travel expenses. An example of a record of gifts given to an employee An employee of the S. organization LLC “Team” received a gift from the employer for the company’s day worth 8,500 rubles. In accounting for S. and 1-NDFL remuneration in the month of receiving the gift, the following is indicated:

1. The value of the gift received is 8,500 rubles;
2. Deduction code 501 for non-taxable personal income tax in the amount of 4,000 rubles (clause 28 of article 217 of the Tax Code of the Russian Federation).

The card reflects the full amount, taxable and non-taxable, as well as the code and amount of the deduction. Users of personal income tax card information-1 Cards 1-NDFL are internal documents of the enterprise. The form is filled out for the calendar year with a cumulative total for each employee and is stored in the organization along with other tax registers.

Mandatory information as part of the form data The form must contain information about data that allows you to determine the accuracy of the calculation of the base, tax, application of benefits, transfers to the budget for each employee. Information Description of the data Data of the enterprise that calculates income tax Indicate the details of the tax agent Employee data Enter the personal information of the employee and his status as a resident Employee remuneration Indicate information about income received during the execution of the employment contract in cash or in kind, as well as when material benefits arise from operating conditions Tax benefits The data of deductions provided on the basis of the right that arose for the personal income tax employee is recorded. The indicators of calculated and paid personal income tax, the dates of transactions are entered. The form reflects the amounts that make up the tax base for personal income tax.

Tax accounting register for personal income tax in 2018: sample filling, form, form

Attention

There is no separate indication in the legislation on the storage periods of registers. At the end of the storage period, documents must be disposed of. A special commission is created to destroy documents containing important personal information about employees.

Important

Upon disposal, acts are drawn up that include information about the list of documents and the period of their creation. When an enterprise is liquidated, tax accounting documents related to payroll are not transferred to the state archives. How to fill out a personal income tax-1 card The document is maintained by accounting employees or other persons whose responsibilities include calculating wages.

When generating data, specialized programs are used. Accrual sheet data is used only after the month is closed to avoid errors.

Tax card in form 1-NDFL and its completion in 2018

• type and details of the identity document;
• Date of Birth;
• citizenship;
• address of residence in the Russian Federation;

• address in the country of residence.
• Taxpayer status (resident or non-resident).

Residents are recognized as individuals who stay in the Russian Federation for at least 183 calendar days over the next 12 consecutive months (Clause 2 of Article 207 of the Tax Code of the Russian Federation). The tax rate that will be applied to his income depends on the status of the person. For example, remuneration under an employment contract of a citizen of the Russian Federation is taxed at a rate of 13%, and the income of a non-resident individual under the same contract must be taxed at a rate of 30%, with the exception, for example, of the income of highly qualified non-resident specialists.
For more information about the correct determination of status, see

Personal income tax form-1 + step-by-step instructions for filling it out

But they are all reflected separately, for example in different sections of the document. A similar system is used in 2-NDFL certificates, in which each rate has its own section. The frequency of the personal income tax register is established by the taxpayer.

As a rule, a personal income tax register for an employee is opened every year so that income to which a 13% rate is applied, as well as tax deductions, are reflected in it both monthly and on an accrual basis from the beginning of the year. Income to which other rates apply is sufficient to indicate only monthly. Income that is not subject to personal income tax may not be included (for example, maternity benefits).

Income, the amount of which is limited when calculating personal income tax, must be indicated in the register to monitor compliance with such a limit. One of such income is material assistance, which will not be subject to personal income tax until its amount reaches RUB 4,000.00. per year (clause 28 of article 217 of the Tax Code of the Russian Federation).

How is the personal income tax register maintained?

This approach ensures the simultaneous maintenance of tax and accounting records in the company and eliminates the possibility of discrepancies in information. The process of compiling 1-NDFL is as follows:

1. At the end of each month, the employer's accounting department prepares statements of wages, bonuses and compensation payments, as well as vacation pay.
2. Based on the information provided in them, 1-NDFL certificates are compiled, which include information about each individual employee.
3. The document is submitted to the Federal Tax Service. It provides tax authorities with information about all cash receipts of an individual employee and the actual amount of tax assessed on them.

Composition of the document (form) Form 1-NDFL 2018 is attached to this article.

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It is they who are reflected in this part of the document. Section 6 – summary information on taxes This part provides summary information on the tax accrued and paid to the treasury at rates of 13%, 30%, 9% and 35%. The results are summed up based on data at the end of the month. Section 7 – summary information on income The seventh section indicates the total income of each individual, as well as the total amount of taxes for each employee.

Tax deductions are also indicated here. At the end of the section, the total amount is established. Section 8 – recalculations This part was created specifically to correct errors made in the previous tax period. Here recalculations are given, after which an additional payment is made or a request is made to the Federal Tax Service for the return of part of the previously paid personal income tax.

Section 9 – 2-NDFL Here the final information from the 2-NDFL certificate is written down, as well as its details and date of issue.

What is a report on form 1-NDFL in 2018

When automatically filling out a document and correcting statement indicators, the initial data is changed by the program without the participation of the responsible person. When filling out the form manually, if these statements are corrected, an adjustment is made in the document. Incorrect data is crossed out so that the corrected text is readable. In the free space above or next to the text, a correct entry is made indicating the person certifying the correction. Read also the article: → “The procedure for calculating and paying personal income tax in 2018” Step-by-step instructions for filling out form 1-NDFL The form contains several sections for entering information on different types of purposes.

Tax card for personal income tax accounting for 2018 form free download

This document refers to primary tax documentation, therefore its maintenance is mandatory: the form is filled out monthly after making cash payments and deducting income tax amounts from them. The basis for filling out is the contractual relationship between the employer and the individual. Please note that the card must also be filled out if the parties to the labor relationship have entered into a civil contract.

Back to content How to fill out 1-NDFL? Form 1-NDFL has an approved form, and the procedure for filling it out is regulated by the relevant regulatory documents of the Federal Tax Service of Russia. The card is filled out for each individual who received cash payments from the employer during the reporting period, including those for which tax deductions are provided.
If absent, the field should be left blank; Passport details; Date of Birth; Residence address; Status (1 - resident, 2 - non-resident, 3 - highly qualified foreigner). Third section: Income taxed at a rate of 13% from the previous place of work, if any; Grounds for providing standard deductions (application for deduction); For a property deduction, you must indicate the details of the document (usually a certificate from the tax office, which indicates the Federal Tax Service code, date of issue, certificate or notification number). Next, the tabular part is filled in for each month. We will fill it in based on the available data.

Let's assume that the employee worked fully for three months, without vacation or sick leave. Then for each month we enter the full salary for the month in the amount of 50,000 rubles. This is payment under an employment contract, so the income code is 2000.

Tax card for personal income tax accounting in 2018

Personal income tax. Tax card for accounting income and personal income tax. Approved by order of the Ministry of Taxes and Taxes of the Russian Federation dated October 31, 2003 N BG-3-04/583. Tax card 1-NDFL is the primary tax accounting document. It is required to be compiled by tax agents of Russian organizations, representative offices of foreign organizations, individual entrepreneurs, and private notaries who are a source of income for individuals. The card is maintained on a monthly basis, taking into account the specifics of calculating tax amounts provided for various types of income, taxed at a rate of 13, 30 or 35%, based on the income accrued to the taxpayer. Card 1-NDFL is filled out in case of accrual and payment of relevant income both in pursuance of employment agreements (contracts) and civil law agreements (relations) arising between tax agents and individuals.

1-NDFL. Tax card for accounting income and personal income tax. Approved by order of the Ministry of Taxes and Taxes of the Russian Federation dated October 31, 2003 N BG-3-04/583. Tax card 1-NDFL is the primary tax accounting document. It is required to be compiled by tax agents - Russian organizations, representative offices of foreign organizations, individual entrepreneurs, private notaries, who are the source of income for individuals.

The card is maintained on a monthly basis, taking into account the specifics of calculating tax amounts provided for various types of income, taxed at a rate of 13, 30 or 35%, based on the income accrued to the taxpayer.

Card 1-NDFL is filled out in case of accrual and payment of relevant income both in pursuance of employment agreements (contracts) and civil law agreements (relations) arising between tax agents and individuals. If tax agents pay income to individual entrepreneurs for goods, products or work performed from them, and these individual entrepreneurs have presented documents confirming their state registration as individual entrepreneurs without forming a legal entity, a Tax Card for such payments made is not drawn up.

Tax card 1-NDFL is filled out for each individual who received income during the reporting period that is subject to taxation in accordance with current legislation, including income for which tax deductions are provided. Income that is not subject to taxation (exempt from taxation) is not reflected on the card, regardless of the amount of income received in accordance with Art. 217 of the Tax Code of the Russian Federation, except for income partially exempt from taxation. For example, payments made by a tax agent that fall under clause 1 of Art. 217:

• maternity benefits;
• a one-time benefit for registration in medical institutions in the early stages of pregnancy;
• benefits for the birth and adoption of a child;
• child care allowance until the child reaches the age of one and a half years;
• unemployment benefit.

In a similar manner, when filling out the card, state pensions assigned in the manner established by the current legislation (clause 2 of Article 217), all types of compensation payments within the limits established by the current legislation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government are not taken into account. , paid in the cases specified in paragraph.

Art. 217, and so on. Also, certain types of income that are exempt from taxation in accordance with paragraphs 1, 2, 4 of Art. 213 of the Tax Code of the Russian Federation, received in the form of insurance payments or pension payments from non-state pension funds. Income partially exempt from taxation specified in Art. 217 of the Tax Code of the Russian Federation are taken into account in the Tax Card in accordance with the rules given in the order in which it is filled out.

The form must be generated every month as soon as the amount of wages to be paid is calculated. Previously, the form was a card, but starting with reporting for 2011, it was transformed into a tax register, which all employers are required to maintain. The following form fields are required to be filled out:

• income for the quarter with a monthly breakdown
• deductions due under the Tax Code of the Russian Federation
• personal income tax amounts actually paid to the treasury

IMPORTANT: the form must be filled out taking into account the accepted codification of income, deductions, and deductions.

Information 1 Personal income tax is the basis for identifying an employee as a taxpayer and the basis for assigning him the appropriate status. The following must be indicated here:

• dates of payment of income to employees
• dates of deductions made
• amounts of each remuneration and deduction
• payment details

Now that the document is generated on the basis of an automated 1C solution, there are no difficulties in compiling the form according to all the rules.

Please note: if an agent company does not submit 1 personal income tax on time at the request of the Federal Tax Service during the inspection period, it will face a fine of 10,000 rubles. on the basis of the norm of Article 120 of the Code.

1 Personal income tax form 2017: terms and concepts

Let's first define the terminology and basic concepts. This is especially true for those who are forming this form for the first time. They will find the following glossary helpful:

• Income tax or personal income tax is a federal tax on all receipts as income of individuals in the amount of 9/13/30/35%, depending on the nature of the receipts. The rules for personal income tax payments are determined by Chapter. 23 Tax Code of the Russian Federation.
• 1 Personal income tax 2017 form can be downloaded on the Internet. The form was approved by order of the Federal Tax Service back in 2003, document number BG-3-04/583. The title page looks like this:

It is this form that is most often considered the “primary” form for recording the income of an individual within the framework of cooperation with a specific employer.

• The personal income tax register is a kind of analogue of the 1-NDFL card from 2003, which can be created in free form if its content provides comprehensive information about accruals and deductions for employees for the tax period.

Who fills out 1 personal income tax per employee?

Although the data in the document directly relates to accruals and deductions for each specific employee of an enterprise or individual entrepreneur, it is not the employees who must fill out the form, but their tax agents, that is, their current employers. Accounting staff create 1 personal income tax as a tax accounting register. In doing so, they follow the following rules:

• the register card is compiled according to the data of each month on the basis of the current final statements of wages and other remunerations and incomes of the company’s employees
• it is the accountant who, by the nature of his service, calculates wages, prepares basic data for filling out the form and generates a document based on monthly accruals

IMPORTANT: the following types of accruals in favor of the employee are not reflected in the specified register:

• benefits from the fund to provide employees with payments on the basis of sick leave for pregnancy and childbirth
• payments in favor of an employee due to the birth of a child or his adoption
• all monetary payments stipulated by the country’s labor legislation related to the status of unemployed

Rules of law: what does the law dictate?

• accounting of receipts and deductions is maintained by a tax agent
• the tax register should be used to reflect the amounts
• The accounting register can be considered Form 1 of personal income tax

In what order should cards be submitted?

Every month, the employer’s accounting department or outsourcing company generates a 1-NDFL card. This is both accounting and tax accounting of income. The whole procedure comes down to a few simple steps:

• draw up an income statement by employee
• take into account salary, vacation pay, bonuses, compensation in the table
• generate a document according to Form 1 personal income tax
• send data in a regulated form to the Federal Tax Service

Please note that the current form 1 personal income tax has 9 sections:

Section 3

Section 4

Section 5

Section 6

types of deductions provided

estimated tax amounts payable

Identification of an employee by a tax service specialist takes place according to the following parameters: income, deductions, payments, debts, details, and of course – personal data of the taxpayer.

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