The deadlines for paying personal income tax depend on the income from which tax is withheld. In this article we will describe the payment procedure and deadlines for transferring personal income tax for individuals and tax agents.

Procedure and deadlines for paying personal income tax for companies

According to the rules of the Tax Code, personal income tax is calculated monthly from the beginning of the year on an accrual basis, with the offset of previously withheld amounts. Tax is withheld directly from the payment itself. And it must be transferred no later than the day following the day the income is paid. And it doesn’t matter whether you transfer the money through a current account or pay it out from the cash register (clauses 3, 4, 6 of the Tax Code of the Russian Federation).

Deadline for payment of personal income tax on wages

The Tax Code sets a separate deadline for paying personal income tax on wages. The tax agent must transfer the money no later than the day following the day of actual payment of income. This also applies to wages paid out late. But the procedure for paying personal income tax is the same as for other taxes - if the deadline falls on a weekend, pay the budget no later than the next working day.

Example 1:

The salary for June at Rassvet LLC was paid on June 30. The personal income tax payment deadline is July 1. Since it is Saturday, the organization must send the payment on Monday, July 3.

If you pay your monthly salary in installments, transfer personal income tax to the budget from each payment (except for the advance). C is not being held back. Such clarifications are in letters of the Ministry of Finance of Russia dated July 22, 2015 No. 03-04-06/42063 and the Federal Tax Service of Russia dated March 24, 2016 No. BS-4-11/4999.

Example 2:

On August 18, Zarya LLC gave employees an advance and paid their salaries for August in two installments. The first part was issued on September 4, and the second on September 7. The tax withholding date for the first payment will be September 4, and for the second - September 7. Accordingly, the tax on these payments must be transferred to the budget no later than September 5 and 8.

Tax authorities ask to pay personal income tax in separate payments if the payment deadline in field 107 is different. Otherwise, the inspector program may post payments incorrectly, resulting in improper penalties. Our example with tips will help you draw up a payment order correctly.

Deadlines for transferring personal income tax on vacation and sick leave

For income in the form of sick leave and vacation pay, the Tax Code also established a separate deadline for paying personal income tax. If the tax agent transferred such payments to employees, then the tax can be paid no later than the last day of the month in which the income was paid. But this does not mean that the payment cannot be sent earlier. If it is more convenient for a company to pay personal income tax immediately, without waiting for the end of the month, then there are no violations in this. Tax authorities have no right to fine. The main thing to remember is that inspectors ask you to issue separate orders.

Example 3:

Employee of Zakat LLC Stepanov I.I. went on vacation on August 14th. His vacation pay was paid on August 7. In this case, the date of receipt of income and the date of tax withholding is August 7, and the deadline for paying personal income tax will be August 31.

Deadlines for paying personal income tax on material benefits

The procedure for paying personal income tax on the benefits the employee receives is special. The tax is withheld from the nearest monetary income, but not more than 50 percent (clause 4 of article 226 of the Tax Code of the Russian Federation). And personal income tax is transferred no later than the day following the day of deduction. Officials withhold tax from the benefit even through an advance payment (letter of the Ministry of Finance of Russia dated May 5, 2017 No. 03-04-06/28037).

Deadlines for payment of personal income tax by individuals

Personal income tax is independently calculated and paid by individuals who receive (clause 1 of Article 228 of the Tax Code of the Russian Federation):

• income under labor and civil law contracts from other individuals and companies that are not tax agents. This also includes income from rental agreements or leases of any property;
• income from the sale of property. An exception is the sale of property that has been owned for three years or more (clause 17.1 of Article 217 of the Tax Code of the Russian Federation);
• income from sources located outside of Russia. The exception is military personnel;
• income from which tax was not withheld during the year. Exception - the tax agent provided a tax certificate stating the impossibility of withholding personal income tax;
• winnings from lottery and gambling organizers. An exception is winnings from bookmakers and sweepstakes;
• remuneration as the heirs of the authors of works of science, literature, art, inventions, utility models and industrial designs;
• income from individuals who are not entrepreneurs, in cash and in kind, by way of donation. An exception is when a family member or close relative donated real estate, a vehicle, shares, shares, shares (clause 18.1 of Article 217 of the Tax Code of the Russian Federation);
• income in the form of the cash equivalent of real estate or securities transferred to replenish the target capital of non-profit organizations. An exception is that on the date of transfer of property it had been in the property of the donor for three or more years (clause 53 of Article 217 of the Tax Code of the Russian Federation).

Such persons must file a 3-NDFL tax return. The deadline for paying personal income tax for these individuals is no later than July 15 of the year following the year of receipt of income (clause 4 of Article 228 of the Tax Code of the Russian Federation).

Important! If the tax agent was unable to withhold personal income tax from income during the year, then the individual independently transfers the tax based on a notification from the inspectorate.

Personal income tax on income for which the tax agent has submitted a certificate of impossibility of withholding tax is paid by individuals independently no later than December 1 of the year following the year in which such income was received (clause 6 of Article 228 of the Tax Code of the Russian Federation). Such rules were introduced by Federal Law No. 254-FZ of July 29, 2017.

What threatens a company that violates the deadlines for paying personal income tax?

Previously, tax authorities could fine a company for tax arrears only based on the results of on-site audits. Now inspectors receive information about the timing of personal income tax payments from 6-NDFL. Calculation line 120 is provided for this information. The company writes the tax amount on line 140. Tax officials check this information with the actual dates and amounts from personal income tax payments. If a company has underpaid tax, inspectors see it immediately.

For underpayment of personal income tax, tax authorities can issue a fine of 20 percent of the amount of arrears (Article 123 of the Tax Code of the Russian Federation). But this can only be done based on the results of the cameras. First, inspectors must issue a report, then review the inspection materials together with the company, and then make a decision (Article 100.1 of the Tax Code of the Russian Federation). Otherwise the fine is illegal.

In order to fine a company for tax arrears, the inspectorate must first complete cameral 6-NDFL. Inspectors do not have the right to issue a fine based solely on the data on the budget settlement card. The Federal Tax Service thinks so (letter dated January 20, 2017 No. BS-4-11/864).

But what tax officials can do right during the camera meeting is to submit a claim for arrears. After all, from the budget settlement card it is immediately clear how much money the company owes. Tax authorities are not required to wait until the end of the audit.

All personal income tax payment deadlines for legal entities

Type of income	When to recognize income	When to withhold personal income tax	When to transfer personal income tax	Base
Salary and bonuses
	Last day of the month in which the advance was paid	On the day of payment of the second part of the salary	The next working day after the payment of the second part of the salary
Final payroll		At the time of payment		Clause 2 Art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Salary in kind	The last day of the month for which income was accrued
Bonuses for holidays, such as anniversaries	The day the bonus was paid	At the time of payment	Next business day after payment
	The last day of the month in which the director signed the order for the bonus	At the time of payment	Next business day after payment
Monthly bonus for production results	The last day of the month for which income was accrued	At the time of payment	Next business day after payment
Payments to contractors
Payments to contractors under civil contracts	The day the money was paid	At the time of payment	Next business day after payment	Subp. 1 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
	The day the fee was paid	At the time of payment	Next business day after payment	Subp. 1 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Vacations and sick leave
Vacation pay	The day on which vacation pay was paid	At the time of payment	Last day of the month in which vacation pay was paid
Hospital benefits, including for caring for a sick child	The day sick leave was paid	At the time of payment	Last day of the month in which sick leave was paid	Subp. 1 clause 1 art. 223, para. 2 clause 6 art. 226 Tax Code of the Russian Federation
Compensation for unused vacation	The day the compensation was paid	At the time of payment	Next business day after payment	Subp. 1 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Financial assistance and gifts
Financial assistance in the amount of over 4000 rubles. in year	The day the financial aid was paid	At the time of payment	Next business day after payment	Subp. 1 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
A cash gift in excess of RUB 4,000. in year	The day the gift was given	At the time of payment	Next business day after payment	Subp. 1 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
A non-monetary gift that costs more than 4,000 rubles. in year	The day the gift was given	From the first next cash payment	Next working day withholding	Subp. 2 p. 1 art. 223, para. 1 clause 6, clause 4 art. 226 Tax Code of the Russian Federation
Travel allowances
Over-limit daily allowance: - more than 700 rubles. on business trips around Russia; — more than 2500 rub. on business trips abroad		From the first next cash payment	Next business day after deduction
Compensation for travel and accommodation on a business trip when there are no supporting documents	The last day of the month in which the advance report was approved	From the first next cash payment	Next business day after deduction	Subp. 6 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Other compensation without documents	The last day of the month in which the advance report was approved	From the first next cash payment	Next business day after deduction	Subp. 6 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Average earnings during a business trip	The last day of the month for which earnings were accrued	At the time of payment	Next business day after payment	Clause 2 Art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Material benefit
Saving on loan interest	The last day of each month during the term of the loan agreement	From the first next cash payment	Next business day after deduction	Subp. 7 clause 1 art. 223, paragraph 4, 6 art. 226 Tax Code of the Russian Federation
Benefit from purchasing goods and securities for an employee	The day on which goods or securities were purchased	From the first next cash payment	Next business day after deduction	Subp. 3 p. 1 art. 223, paragraph 4, 6 art. 226 Tax Code of the Russian Federation
Payments to the founders and participants of the company
Dividends from equity participation (for LLC)		At the time of payment	Next business day after payment
Interest on a loan from the founder	The day the money was transferred to the founder's account	At the time of payment	Next business day after payment	Clause 1, Article 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Payment of shares upon exit from the company	The day the money was transferred to the founder's account	At the time of payment	Next business day after payment	Clause 1, Article 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation
Payment to a member of the board of directors	The day the money was transferred to the recipient's account	At the time of payment	Next business day after payment	Clause 1 Art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation

In 2015, quite a lot of amendments were made to the chapter of the Tax Code devoted to personal income tax, which will come into force in 2016.

Income tax in 2016: what changes have occurred? Let's start with changes in the calculation and transfer of tax.

The main deadline for transferring personal income tax to the budget since 2016 is the day following the day the employee’s income is paid. An exception is made for and. The tax calculated and withheld from such income must be transferred no later than the last day of the month in which the benefits or vacation pay were paid (clause 6 of Article 226 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2016).

Changes in reporting

Another new thing regarding personal income tax in 2016: certificates in form 2-NDFL, which must be issued for persons on whose income it was impossible to withhold tax last year, must be submitted to the tax authorities and sent to the individuals themselves no later than March 1 of the year following the reporting year (Clause 5 of Article 226 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2016). Thus, the period has been extended by a whole month.

We bring to your attention the Summary from the Round Table on the topic: “Personal income tax and extra-budgetary funds: main changes in 2015 and 2016, forecasts and prospects. Explanations of officials on controversial issues."

Lecturer - Tatyana Viktorovna Tarasova, a certified auditor, expert consultant, author of seminars and publications in the media, talks about current issues related to changes in the calculation and payment of personal income tax and insurance premiums since 2016, and also touched upon interesting clarifications from regulatory authorities.

1. Changes in personal income tax

You can get social without waiting for the end of the year

2. Changes in insurance premiums

Seminar summary

1. Changes in personal income tax

Since 2016, a number of significant changes have been made to Chapter 23 “Personal Income Tax” of the Tax Code of the Russian Federation, affecting the procedure for transferring tax, the procedure for submitting reports, and the correctness of calculation of personal income tax.

The deadline for employers to pay personal income tax to the budget has been changed

The lecturer recalled that now in 2015, the tax agent is obliged to transfer personal income tax at the time of payment of income, for example, if you pay vacation pay, personal income tax must be transferred on the same day, if dividends are paid, personal income tax is transferred. The exception is advance payment. Personal income tax is not withheld from the advance payment.

The Tax Code of the Russian Federation does not provide for the transfer of personal income tax from the employer’s funds, since the organization is not a taxpayer, but only performs the functions of a tax agent in calculating, withholding tax from the income of an individual (employee) and transferring it to the budget.

The lecturer drew attention to letter of the Ministry of Finance of Russia dated July 22, 2015 N 03-04-06/42063, where it is explained that when paying wages for the previous month, it is necessary to withhold the tax calculated for the previous month and, depending on the method of settlements with employees, transfer it to the budget either on the day of receipt of cash from the bank, or on the day of the actual transfer of income from the tax account agent at the bank to employees' accounts. Transfer of personal income tax by a tax agent in advance, that is, before the date the taxpayer actually receives income, is not allowed.

The amount transferred in advance is not a tax, but is considered an over-transferred amount, which can be returned based on a written application. And the tax itself in this case must be transferred again on the day of salary payment.

The opposite situation. Now in 2015, if a tax agent delays the transfer of personal income tax to the budget even for a day after payment of income, he will be charged penalties for late transfer of tax and a fine under Article 123 of the Tax Code of the Russian Federation - 20% for the amount of tax not transferred on time. A fine in the specified amount will be charged even in case of delay by 1 day.

The changes made to Art. 226 of the Tax Code of the Russian Federation by Federal Law of May 2, 2015. No. 113-FZ, the deadline for payment of personal income tax by a tax agent has been changed.

Since 2016, tax agents are required to transfer the personal income tax withheld from income no later than the day following the day the income was paid. Not day after day.

In addition, if employees are paid vacation and/or sick leave during the month, then the tax agent is obliged to transfer personal income tax on these incomes no later than the last day of the month in which these payments were made.

Thus, the average organization will have two personal income tax payment periods during the month:

the day following the payment of wages;

the last day of the month for vacation and sick pay (in the intersettlement payment).

You must report your inability to withhold personal income tax no later than March 1

There are cases when it is impossible to withhold personal income tax from the taxpayer (for example, gifts to non-employees valued at more than 4,000 rubles). In this situation, starting from 2016, it is necessary to inform the tax service about the impossibility of withholding personal income tax no later than March 1 of the year following the year of payment.

In 2015, this period was 1 month after the end of the tax period (year) of payment.

Since 2016, tax agents are required, within the month following the first quarter (no later than April 30), half-year (no later than July 31) and nine months, to submit to the inspectorate a calculation of calculated and withheld personal income tax amounts (clause 2 of Article 230 of the Tax Code of the Russian Federation in the new edition). The calculation for the year is submitted no later than April 1 of the following year, along with 2-NDFL.

No one has canceled Form 2-NDFL. It is also handed over at the end of the year.

You need to start reporting under 6-NDFL on income accrued from the 1st quarter of 2016, that is, for 2015 only 2-NDFL is submitted.

The frequency of submission of information is due to the fact that previously the tax authority during the year could not track the timeliness of tax transfers by tax agents and, if necessary, charge penalties and fines for late payment of tax. When submitting 2-NDFL at the end of the year, it is also impossible to impose sanctions for late payment. That is, in fact, it was possible to check the timeliness of tax payment during the year only through a documentary tax audit. However, this audit does not cover such a volume of taxpayers as a desk audit.

6-NDFL reflects generalized information for all individuals: the amount of income accrued and paid to them, deductions provided to them, calculated and withheld tax amounts, as well as other data that is needed to determine the amount of personal income tax.

Section 1 is presented separately by the number of rates (30%, 35%, 13%). That is, as many personal income tax rates as there are, so many Sections 1 must be completed.

Line 020 of Section 1 indicates the amount of accrued income cumulative total since the beginning of the year. On line 025 accrued dividends are indicated separately.

On line 030 of Section 1 - the amount of all tax deductions (standard, social, etc.).

On line 040 of Section 1 - the amount of calculated personal income tax (income minus tax deductions * 13%).

On line 045 of Section 1 - the amount of calculated tax on income in the form of dividends.

On line 050 of Section 1 - the amount of a fixed advance payment paid by foreign workers under a patent.

Section 2 indicates the dates and amounts of income actually received and personal income tax withheld for each type of income.

For example, there are several payments per month (vacation pay, dismissal pay, sick leave, etc.). Advance payment in January is the 25th, and payment of personal income tax when paying wages, respectively:

Line 100 “Date of actual receipt of income” of Section 2 – 01/31/2015. (last day of the month);

Line 110 “Date of tax withholding” of Section 2 – 01/31/2015. (last day of the month);

Line 120 “Tax payment deadline” of Section 2 – 02/11/2015. (the next day after the payment of wages).

For example, a bonus was paid:

Line 100 “Date of actual receipt of income” of Section 2 – day of payment of the bonus;

Line 110 “Tax withholding date” of Section 2 – the day the bonus was paid;

Line 120 “Tax payment deadline” of Section 2 is the next day after the premium is paid.

For example, when paying vacation pay in January:

Line 100 “Date of actual receipt of income” of Section 2 – day of payment of vacation pay;

Line 110 “Date of tax withholding” of Section 2 – day of payment of vacation pay;

Line 120 “Tax payment deadline” of Section 2 – 01/31/2015. (last day of the month).

The calculation is submitted in electronic form. However, if the number of individuals who received income from a tax agent for the year is up to 25 people, then he can submit this document on paper (paragraph 7, paragraph 2, article 230 of the Tax Code of the Russian Federation).

You need to report on personal income tax for employees of a separate division at its location. This rule is used by Russian legal entities that have separate divisions when submitting personal income tax calculations and information on the income of individuals (paragraph 4, paragraph 2, article 230 of the Tax Code of the Russian Federation).

From 2016, but based on 2015 income, the 2-NDFL certificate was updated

This Order of the Federal Tax Service of Russia dated October 30, 2015 N ММВ-7-11/485@"On approval of the form of information on the income of an individual, the procedure for filling it out and the format for its presentation in electronic form." The changes are not big. In the Help, in particular, a field has appeared for indicating the number of the correction (primary - 00, corrective 01, 02, etc., canceling - 99). For foreign workers, it will be necessary to fill out information about the Taxpayer Identification Number (TIN) in the country of citizenship.

In the section on tax deductions, information on investment deductions must also be reflected, and in relation to social deductions, a field has appeared for indicating the details of the notification of the tax authority about the taxpayer’s right to this deduction (for cases of receiving a social deduction from the employer).

A field has also been added to indicate the amounts of fixed advance payments paid by foreign employees.

You can receive a social tax deduction without waiting for the end of the year

The lecturer touched upon the topic of social tax deductions. Since 2016, taxpayers have the right to apply for a social tax deduction without waiting for the end of the tax period (amendments to Article 219 of the Tax Code of the Russian Federation were introduced by Federal Law No. 85-FZ of April 6, 2015). The application must be submitted to the tax authority, which will issue a notice of the right to apply a social deduction, which must be submitted to the tax agent (employer). The tax agent submits the deduction starting from the month the employee applied.

A deduction for a child is provided until the employee’s income exceeds 350 thousand rubles.

From January 1, 2016, when the employee’s income, calculated cumulatively from the beginning of the year and subject to personal income tax at a rate of 13%, exceeds 350 thousand rubles, the employer will stop providing the standard deduction for the child.

Accordingly, in order to apply a standard deduction to an employee hired during the year, the employer needs to request a 2-NDFL certificate from him. If the income has already exceeded 350 thousand, then the deduction is not presented accordingly. If it has not exceeded, then the deduction will be provided taking into account accrued income from the beginning of the year, incl. and previous employer.

Besides, RThe amount of deduction for a disabled child will increase. Now in force of paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, the deduction is equal to 3 thousand rubles. And from January 1, 2016, a parent, adoptive parent, wife or husband of a parent will be able to receive 12 thousand rubles, and a foster parent, guardian, trustee, wife or husband of an adoptive parent - 6 thousand rubles.

The deduction for a disabled child is summed up and calculated as follows:

First or second disabled child = 12,000 rubles. +1400 rub.

Do I need to require an employee to claim the standard deduction every year?

The lecturer explained:

No no need. The application is written only once (Letter of the Ministry of Finance of the Russian Federation dated 08.08.2011 N 03-04-05/1-551).The deduction is provided until the conditions that give the right to apply it change. For example, until the child reaches 18 years of age.

To a question from a seminar participant:

And if a child gets married before reaching 18 years of age, the deduction is still provided to the parent?

The lecturer explained:

Yes, the parent of such a child is entitled to a deduction. Since in the Tax Code of the Russian Federation the limitation for deduction is age.

A tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.

Even if a child, for example, is 23 years old and a full-time student, but has already gotten married and has children of his own, his parent is entitled to a standard deduction. To confirm full-time study, a certificate from the university is presented.

The employer does not have the right to require additional documents from the employee confirming the marital status of his adult child.

To a question from a seminar participant:

And if an employee has three children, but the eldest are already adults, graduated from a university and are working, will the deduction for the third child 15 years old be 1,400 or 3,000 rubles?

The lecturer explained:

For the third child, the deduction will be 3,000 rubles, regardless of how old the older children are.

To a question from a seminar participant:

If during the year there is no income taxed at a rate of 13%. For example, an employee wrote a statement and took 2 months of vacation at his own expense. How do I claim the standard deduction?

The lecturer explained:

The basis for the standard deduction is considered cumulative from the beginning of the year.

If in certain months of the tax period the taxpayer did not have income taxed at a rate of 13%, standard tax deductions are provided in subsequent months in which such income was received, for each month of the tax period, including those months in which there were no income payments.

To a question from a seminar participant:

If an employee worked all year, and in December submitted a statement for a standard deduction for a child, starting on January 1, is the employer obliged to provide him with all these deductions in December?

The lecturer explained:

Yes, the employee has the right to do this and the tax agent must provide deductions.

The lecturer specifically focused on the taxation of non-residents

According to Art. 217 of the Tax Code of the Russian Federation, tax residents are recognized as individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months. The period of stay of an individual in the Russian Federation is not interrupted by periods of his travel outside the territory of the Russian Federation for short-term (less than six months) treatment or training, as well as for the performance of labor or other duties related to the performance of work (provision of services) in offshore hydrocarbon fields.

For example, an employee came to apply for a job, and the employer sees from the work record book that the employee had not worked anywhere for a year before being hired. Or they hired a student and got him a work record. What rate should be applied to his income?

Russian Ministry of Finance in Letter dated 08/12/2013 N 03-04-06/32676 clarifies that responsibility for the correct determination of the tax status of an individual - recipient of income, calculation and payment of tax in accordance with its tax status lies with the organization - tax agent. Therefore, if there are grounds to believe that a Russian citizen may not be a tax resident, the tax agent has the right to request from him the relevant documents or copies thereof. If an individual does not submit the requested documents, the tax agent has the right to apply to the income paid to this employee the tax rate and procedure for calculating the tax base provided for persons who are not tax residents (30% rate).

To a question from a seminar participant:

For example, we know that our new employee lived in Belarus for a long time, so there are no border crossing stamps in the passport. How can I confirm my tax status?

The lecturer explained:

The personal income tax payer is the employee, the employing organization is only the tax agent. To confirm the 13% rate, request a statement from your employee about his tax status. This will be enough for you to consider him a resident and withhold tax at a rate of 13%. If he deceives you, he will be responsible for calculating the tax at the incorrect rate.

The lecturer drew attention to the calculation of personal income tax on the income of foreigners who became tax residents during the tax period (year).

For example, in October 2014, a foreigner was hired who had entered the Russian Federation on a visa and was working on the basis of a work permit. October, November, December tax is withheld at a rate of 30%. Subsequently, if the status changes, the 2014 tax is not recalculated. January, February, March – 30%. In April 2015, the employee became a tax resident and his income this month is taxed at a rate of 13%. However, the tax withheld from January to March at a rate of 30% is not recalculated in April, since the employee may quit and leave in the next month (May). The employer should recalculate personal income tax at a reduced rate from the beginning of the year in July, when the employee is guaranteed to have stayed in the Russian Federation during the tax period for more than 183 days. The tax is refunded from the income of the individual. If by the end of the year the individual’s income was not enough to offset the previously excessively withheld tax at a rate of 30%, then the employee returns the overpaid personal income tax independently by filing a tax return.

Visa-free foreigners work on the basis of a patent (227.1 of the Tax Code of the Russian Federation). For this patent they pay a fixed advance payment of personal income tax. From 2016 in Moscow, the fixed advance payment will be 4,200 rubles. per month, taking into account the deflator coefficient and the regional coefficient. The tax agent reduces the personal income tax calculated from income by a fixed advance payment, if there are relevant documents in accordance with Art. 227.1 of the Tax Code of the Russian Federation. Personal income tax on the income of visa-free foreigners is withheld at a rate of 13%, regardless of whether the employees are tax residents or not. At the end of the tax period, visa-free foreigners working under a patent are required to submit a declaration in Form 3-NDFL no later than April 30 of the following year.

The income of foreigners from the EAEU (Kyrgyzstan, Belarus, Armenia, Kyrgyzstan) is taxed at a rate of 13%, regardless of their tax status. Also, at a rate of 13% from the first ruble, the income of highly qualified foreign specialists, as well as refugees or those who have received temporary asylum in Russia, is taxed.

2. Changes in insurance premiums

Insurance premiums are calculated and paid on the basis of Federal Law No. 212-FZ of July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and the Federal Compulsory Compulsory Medical Insurance Fund.”

The lecturer noted that since 2016, the limit for calculating insurance contributions to the Social Insurance Fund is an amount not exceeding 718,000 rubles for each employee, and an amount not exceeding 796,000 rubles in the Pension Fund for each employee. (Resolution of the Government of the Russian Federation dated November 26, 2015 N 1265).

The FFOMS does not provide for restrictions on the calculation of contributions.

The lecturer recalled that from January 1, 2015, from payments and other remuneration in favor of foreign citizens and stateless persons, temporarily staying in the Russian Federation(with the exception of highly qualified specialists), contributions to the Social Insurance Fund must be paid. The rate of insurance contributions to the Social Insurance Fund from their remuneration is set at 1.8%, that is, lower than the basic rate of 2.9%. At the same time, these persons will acquire the right to receive temporary disability benefits if employers have paid the appropriate contributions for a period of at least 6 months preceding the month in which the insured event occurred. These foreigners are not entitled to benefits related to the birth of children.

Foreigners from the EAEU are insured, like Russians; from their remuneration, contributions are paid to the Social Insurance Fund at the basic rate - 2.9%, as well as to the Federal Compulsory Medical Insurance Fund - 5.1% (Letter of the Ministry of Labor of Russia dated March 13, 2015 N 17-3 / OOG- 268). Payments and other remuneration made in favor of citizens of the Republic of Belarus, Kazakhstan, Armenia and Kyrgyzstan temporarily staying in Russia are also subject to insurance contributions to the Pension Fund of the Russian Federation in the manner generally established by the legislation of the Russian Federation.

To a question from a seminar participant:

The organization employs foreign workers from Armenia (EAEU country) for a long time. How to calculate the average earnings of such employees when calculating sick leave starting from 2015?

The lecturer explained:

An employee's average earnings are calculated by dividing by 730 the amount of payments received by him for the two calendar years preceding the year of temporary disability, for which insurance contributions to the Federal Social Insurance Fund of the Russian Federation are calculated. If during this two-year period the employee had no earnings, or his average earnings calculated for this period, calculated for a full calendar month, are lower than the minimum wage (minimum wage) established by federal law on the day of the insured event, then the average earnings for calculation benefits are assumed to be equal to this minimum wage (Part 1.1 of Article 14 of Law No. 255-FZ). That is, instead of payments received by the employee over a two-year period, a value equal to 24 minimum wages is included in the calculation of benefits.

The monthly minimum wage from January 1, 2016 is 6,204 rubles (Federal Law dated December 14, 2015 No. 376-FZ).

Since 2015, changes have been made from Art. 9 of Law No. 212-FZ regarding non-taxable payments upon dismissal. Only the following payments upon dismissal are subject to insurance premiums:

Compensation for unused vacation;

Amounts of payments in the form of severance pay and average monthly earnings for the period of employment in the part exceeding in general three times the average monthly earnings (or six times the average monthly earnings for workers dismissed from organizations located in the Far North and equivalent areas);

Compensation to the manager, deputy managers and chief accountant of the organization in a portion exceeding three times the average monthly salary.

The Ministry of Labor of Russia and the Federal Social Insurance Fund of the Russian Federation explain that all types of compensation upon dismissal (severance pay, compensation, average monthly earnings for the period of employment), regardless of the basis on which it is made, are not subject to insurance premiums in an amount not exceeding three times average monthly earnings(for organizations located in the regions of the Far North and equivalent areas - six times) (Letter of the Ministry of Labor of Russia dated September 24, 2014 N 17-3/B-449, clause 1 of the appendix to the Letter of the Federal Social Insurance Fund of the Russian Federation dated April 14, 2015 N 02- 09-11/06-5250). From the explanations of the Ministry of Labor of Russia it follows that the above also applies to compensation that is paid upon termination of an employment contract by agreement of the parties (Letters dated 08/05/2015 N 17-4/B-404, dated 04/29/2015 N 17-4/B-226) .

On December 15, 2015, the State Duma of the Russian Federation in the third reading adopted amendments to the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” (Draft Law No. 911767-6). The amendments provide for monthly reporting to the Pension Fund. No later than the 10th day of the month following the reporting month, the employer (policyholder) will provide the following information about each insured person working for him (including those working under the GPA):

Insurance number of an individual personal account;

For the failure of the policyholder to provide the specified information within the prescribed period, or for the provision of incomplete and (or) false information, financial sanctions in the amount of 500 rubles are applied to him in relation to each insured person.

Prepared auditors of the company "Pravovest Audit" following the results of the Round Table.

We are always happy to help you! Contact the professionals!

Starting this year, companies calculate, withhold and transfer personal income tax according to new rules. We will tell you with examples how to calculate, withhold and pay tax.

The procedure for calculating and withholding personal income tax

In 2016, the dates for receiving some income changed:

• business trips;
• income in the form of material benefits from savings on interest (clause 1 of Article 223 of the Tax Code of the Russian Federation).

Previously, officials demanded that the tax on excess daily allowances be calculated on the date of approval of the advance report (letter of the Ministry of Finance of Russia dated January 14, 2013 No. 03-04-06/4-5). And according to the new rules - on the last day of the month in which the company approved the advance report.

When issuing interest-free loans, it was previously not clear on what date the tax would be calculated. The Ministry of Finance believed that income in the form of savings on interest should be determined on the date of repayment of the debt (letter dated 08/09/2010 No. 03-04-06/6-173). According to the new rules, the date of receipt of income in the form of interest savings is considered to be the last day of each month during the period for which the employee received the money.

For salaries, everything remains the same. The date of receipt of income in the form of wages is considered to be the last day of the month for which the income is accrued. For example, if a company issues salaries for January in two parts - January 20 and February 5, the date of actual receipt of income is considered to be January 31. We have shown the dates of receipt of income in the table.

Dates of receipt of income

Type of income	Date of receipt of income
Salary	The last day of the month for which salary accrued (if dismissal - the last day of work for which income is accrued)
Vacation pay, disability benefits, dividends	Income payment day
Travel allowances (per diem above the norm, expenses without documents)	The last day of the month in which the advance report after the trip is approved
Income in kind (gifts, products, etc.)	Day of transfer of income in kind
Material benefits of saving on interest when issuing loans	The last day of each month during the period for which the “physicist” received the loan
The income that the “physicist” received as a result of offsetting counterclaims	Day of registration of mutual settlement (signing of the act)
Bad debt for which the statute of limitations has expired	The day the debt is written off from the balance sheet

On the date of receipt of income, the tax agent is obliged to calculate personal income tax. This date is also necessary to fill out line 100 in the 6-NDFL calculation (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@). The employer withholds the calculated amount of tax upon actual payment of income (clause 4 of Article 226 of the Tax Code of the Russian Federation). For example, a tax on excess daily allowances or on material benefits - from the next salary.

Example

From January 19 to January 22, 2016 (4 days), the employee went on a business trip to St. Petersburg. Daily allowance is 6,000 rubles. (1500 rubles for each day of the trip). Personal income tax is imposed on payments exceeding 700 rubles. in a day. Also, on December 31, the employee received an interest-free loan of 100,000 rubles. for a year. On January 18, he returned 20,000 rubles.

Personal income tax on business trips. The calculated personal income tax is 416 rubles. ((1500 rub. - 700 rub.) × 4 days × 13%). The manager approved the advance report on January 25. The tax must be calculated on January 31st.

Personal income tax from benefits. On January 31, you need to calculate material benefits and calculate personal income tax at a rate of 35 percent. The benefit will be 569.04 rubles. (RUB 100,000 × 2/3 ×11%: 366 days × 18 days + RUB 80,000 × 2/3 ×11%: 366 days × 13 days). Personal income tax - 199 rubles. (RUB 569.04 × 35%).

Personal income tax calculated on benefits and travel expenses must be withheld from the next payment. For example, from the salary that the company will issue in February for January.

Payment of personal income tax in 2016. Deadlines

Since 2016, when paying personal income tax, a general rule has been applied - tax agents are required to transfer the withheld personal income tax no later than the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation). An exception applies to vacation pay and temporary disability benefits (including benefits for caring for a sick child). The tax withheld from these payments must be transferred to the budget no later than the last day of the month in which the employee received the money (see table).

The deadlines for transferring personal income tax must be recorded in line 120 of the 6-personal income tax calculation.

Deadlines for personal income tax payment

Example

From January 18 to January 24, the employee was on annual leave and received vacation pay on January 15. Vacation pay is 10,000 rubles. Employee salary - 40,000 rubles. In January, the employee worked 10 days, for which he should also receive 30,000 rubles. (RUB 45,000: 15 days × 10 days). The employee does not receive deductions.

Personal income tax on vacation pay. On January 15, on the date of payment of vacation pay, personal income tax must be calculated and withheld in the amount of 1,300 rubles. (RUB 10,000 × 13%). This amount must be transferred to the budget no later than February 1 (since January 31 is a Sunday).

Personal income tax from salary. The calculated personal income tax is 3900 rubles. (RUB 30,000 × 13%). The tax must be calculated on January 31st. Withhold - when paying wages for January, and transfer - the next day. If this day falls on a weekend, the deadline is moved to the next working day. For example, if a company issues salaries on February 5, then the tax must be withheld on February 5, and transferred to the budget on February 8 (since February 6 and 7 are weekends).

Three common misconceptions about paying personal income tax in 2016

1. Payment of personal income tax on advances. In fact, personal income tax is not withheld from the first part of the salary. An advance is not an employee’s income for personal income tax purposes (letter of the Federal Tax Service of Russia dated January 15, 2016 No. BS-4-11/320). The tax must be withheld during the final payment, and transferred no later than the date following the day on which the company issued wages for the month. If you transfer personal income tax from an advance payment, this money will not be considered tax. They will need to be returned and paid for again.
2. Personal income tax on daily allowances is paid at the end of the month. In fact, the tax on excess daily allowance is withheld from the next salary and transferred the next day after the income is paid. The date of receipt of such income is the last day of the month in which the advance report is approved. But, since the employee receives the money earlier, there is nothing to withhold tax from. You have to wait for your salary, from which personal income tax can be withheld.
3. Personal income tax must be transferred twice from carryover vacation pay. In fact, you must pay the tax no later than the last day of the month in which the company issued vacation pay. If the vacation is for two months, then there is no need to distribute income.

Deferment of personal income tax payment

Financial Director Arkady Mikhalevich shared the idea of ​​saving personal income tax.

If a company does not withhold personal income tax from payments accrued to employees for part of the year, and then in recent months withholds the entire amount of tax, tax authorities do not have the right to charge penalties and collect tax. The Federal Tax Service of Russia came to such conclusions in letter No. ED-4-2/13600 dated August 4, 2015, based on an analysis of paragraph 1 of Article 46, Articles 8 and 45, as well as paragraph 9 of Article 226 of the Tax Code of the Russian Federation.

Since on-site personal income tax inspections are carried out extremely rarely, the company risks practically nothing - it cannot be assessed fines. If an audit is ordered, you can deduct the personal income tax due from current payments.

Employees also do not risk anything, since the tax period for personal income tax is a calendar year. And if the tax agent fails to withhold the tax calculated at the rate of 13%, its payment is not made by the individual until the end of the year (subclause 4, clause 1, clause 4, article 228 of the Tax Code of the Russian Federation).

How did experts and practitioners evaluate the idea of ​​deferring personal income tax payments?

“Yes, in terms of taxes and penalties, this is true. But we should not forget about the liability provided for in Article 123 of the Tax Code of the Russian Federation in relation to tax agents who do not fulfill their duties. A fine is possible not only for failure to transfer tax, but also for its untimely withholding,” believes Elena Melkonyan, 1st class adviser to the State Civil Service of the Russian Federation.

“The riskiness of the scheme will increase significantly from 2016. Due to the quarterly submission of personal income tax reports, desk audits will take place faster. This means that in case of suspicion, they will be able to schedule an on-site inspection and apply sanctions,” commented Natalia Kurkina, head of the legal support department of the outsourcing company Intercomp. .

“Since 2016, the idea is completely irrelevant,” says Oksana Kostyleva, chief accountant of Khimtek-Engineering LLC. In her opinion, there is no special effect from this savings, since you will still have to fully withhold and transfer previously unwithheld personal income tax amounts.

Payment of personal income tax that the company did not withhold

Individuals from whose income personal income tax is not withheld can pay tax no later than December 1. And they are not required to submit an income tax return. These and other changes to the code were introduced by Federal Law No. 396-FZ dated December 29, 2015. Most provisions came into force on January 1, 2016.

Companies or entrepreneurs are required to calculate and withhold personal income tax on income paid to individuals. If it is not possible to withhold the tax, the inspectorate and the employee must be notified about this no later than March 1 of the next year (clause 5 of Article 226 of the Tax Code of the Russian Federation). Then the employee pays personal income tax to the budget himself. Previously, this had to be done no later than July 15, but according to the new rules - no later than December 1. The amendment applies to income that “physicists” received in 2015.

In addition, previously individuals had to submit a 3-NDFL declaration and include the income received in it. But in practice, companies did not always promptly inform income recipients that they had not withheld personal income tax. Because of this, the taxpayer did not submit reports or sent them late. And for delay, the inspection could fine a minimum of 1,000 rubles (Article 119 of the Tax Code of the Russian Federation, appeal ruling of the St. Petersburg City Court dated 04/07/2015 No. 33-4824/2015).

From January 1, the obligation to submit a declaration was canceled, which means there will be no fines. "Physicists" will pay unwithheld tax based on a notification from the inspectorate.

This spring, the President of the Russian Federation signed Federal Law No. 113-FZ dated May 2, 2015 (hereinafter referred to as Law No. 113-FZ), which makes changes to the procedure, as well as the submission of reports under it. The changes will take effect next year. Thus, one of the most important and global innovations in personal income tax is the introduction of quarterly reporting. It provides that, in addition to annual 2-NDFL certificates, employers will have to submit quarterly calculations to the tax office.

In addition, legislators clarified some dates of receipt of income for the purpose of calculating personal income tax, which were previously not clearly defined. They also introduced a single deadline for the transfer of this tax, which does not depend on how the income is paid - to the employee’s card, from the cash register or in another way.

Rules for submitting tax reports for personal income tax

The main change is the introduction of quarterly. Quarterly reporting will show how much personal income tax is accrued for the period. The form of such calculation has not yet been established. It is being developed by officials. However, it is already known that in the calculation, employers will need to reflect information about all individuals who received income, data on the income themselves paid, deductions provided, calculated and withheld tax amounts. Most likely, the new form will be similar to the usual one. Therefore, there should not be any difficulties filling it out.

Note. Starting next year, in addition to 2-NDFL certificates, the Federal Tax Service will have to submit quarterly calculations for personal income tax

The deadlines for submitting quarterly calculations to the Federal Tax Service are based on the results of the reporting periods - the first quarter, half a year, 9 months and a year. So, for the first quarter, half a year, 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 - together with certificates in form 2-NDFL for the past 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 taken as before.

The calculation will need to be submitted electronically. 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 would like to draw your attention to the fact that the same limit will apply starting next year for 2-NDFL certificates. Now, let me remind you, they can be submitted in paper form only if less than 10 people received income. If there are 10 people or more, then reporting is transmitted via the Internet (paragraph 2, paragraph 2, article 230 of the Tax Code of the Russian Federation).

Note! If 25 or more people received income from an employer, then in 2016 you will have to submit personal income tax certificates and calculations via the Internet.

There is a small clarification regarding 2-NDFL certificates, which will benefit employers. Thus, starting next year, certificates of impossibility of withholding tax (with sign 2) can be sent within a longer period - no later than March 1. According to the current rules, they are due before February 1. That is, from 2016 there will be more time to report unwithheld tax.

As for 2-NDFL certificates for those individuals from whose income personal income tax was withheld (with sign 1), they will all have to be submitted within the same period - 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 calculation

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 in cash, this is the day of payment; for wages, this is the last day of the month for which it was 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. 1.

Type of income	When is income considered received?	When to withhold personal income tax	When to transfer taxes to the budget
Salary	The last day of the month for which earnings were 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 upon actual payment (Clause 4 of Article 226 of the Tax Code of the Russian Federation)	No later than the next day after the day of payment of income (subparagraph “d”, paragraph 2 of Article 2 of Law No. 113-FZ)
Income in kind	Day of transfer of income in kind (subclause 2, clause 1, article 223 of the Tax Code of the Russian Federation)
Vacation and sick leave	Day of payment of funds or transfer to a bank account (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation)		No later than the last day of the month in which payments were made (subparagraph “d”, paragraph 2 of 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 clarified these dates. How the dates of receipt of income will change for the purpose of calculating personal income tax from 2016, see table. 2.

For example, income in the form of written off debt of an individual. It is unclear on what date the employer should determine it now. In this case, financiers advise focusing on the day from which collection of amounts became impossible. This may be the date when the statute of limitations has expired, that is, three years have passed from the due date of payment. Or when the manager 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 moment, 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 debt of an individual	What is considered the date of receipt of income is not explained by the Tax Code of the Russian Federation. According to the Ministry of Finance, this is the day when collection of amounts became impossible. For example, when the statute of limitations has expired or the employer has decided to forgive the debt and write it off (letter dated September 24, 2009 No. 03-03-06/1/610)	The day the bad debt is written off from the organization’s balance sheet (subclause “b”, clause 1, article 2 and clause 3, article 4 of Law No. 113-FZ)
Benefit from saving on loan interest	Such a date is not established by law. Experts from the financial department advise determining income on the date of repayment of funds - if an interest-free loan was issued or on the date of payment of interest - if the loan is interest-bearing (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	The last day of each month during the term for which the borrowed funds were provided. In this case, it does not matter whether the “physicist” paid interest or not (subparagraph “b”, paragraph 1, article 2 and paragraph 3, article 4 of Law No. 113-FZ)
Excess daily allowance	The date for determining 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 of approval of the employee’s advance report (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”, paragraph 1, article 2 and paragraph 3, article 4 of Law No. 113-FZ)
Offset of claims	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 statement of offset is signed	The day of offset of counter homogeneous claims (subparagraph “b”, paragraph 1, article 2 and paragraph 3, article 4 of Law No. 113-FZ). That is, when a netting agreement is signed

Starting 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, for the purpose of calculating personal income tax, employers are guided by the date of repayment of borrowed funds (if the loan is interest-free) or the date of payment of interest (if the loan is interest-bearing). That is, the tax is calculated 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 explanations of officials, income should be determined on the date of approval of the advance report (letters from the Ministry of Finance of Russia dated March 27, 2015 No. 03-04-07/17023, dated December 29, 2014 No. 03-04-06/68074 and the Federal Tax Service of Russia dated 04/07/2015 No. BS-4-11/5737).

Note! From 2016, personal income tax on excess daily allowance 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 payment of personal income tax will be introduced - no later than the day following the day of payment of income. That is, it will no longer matter how the money is transferred - to the employee’s account, from the cash register or in another way. The only thing that matters is the fact of payment of remuneration. 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 personal income tax must be transferred the next day. And if the income is issued from money withdrawn from the bank, then personal income tax is paid on the same day.

The innovation will make it possible to avoid situations where, for example, money was withdrawn from the account to pay wages, personal income tax was paid immediately, but the employee did not come to collect the money. In this case, the tax was considered transferred in advance and they could be fined for this; they had to prove their case in court (resolutions of the Federal Antimonopoly Service of the North-Western District dated 02/04/2014 in case No. A26-3190/2013 and the Presidium of the Supreme Arbitration Court of the Russian Federation dated 07/23/2013 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. Tax on them 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 as amended). This innovation is also convenient, since it will allow you to generate tax payments not for each employee separately, but for all of them at once - at the end of the month.

Note! From 2016, personal income tax on vacation pay and sick leave will need to be paid no later than the last day of the month in which payments were made.

Responsibility for personal income tax violations

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 subject to withholding and (or) transfer (Article 123 of the Tax Code of the Russian Federation). In addition, for failure to pay taxes on time, tax authorities may charge penalties for each day of delay. They are calculated based on 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 failure to submit 2-NDFL certificates - 200 rubles. for each unsubmitted certificate (clause 1 of Article 126 of the Tax Code of the Russian Federation).

Note! For failure to submit 2-NDFL certificates to the Federal Tax Service, tax officials will be fined 200 rubles. for each document (clause 1 of article 126 of the Tax Code of the Russian Federation).

For failure to submit a calculation on time, tax authorities will fine you 1,000 rubles starting next year. for each full and partial month from the day established for its submission (clause 1.2 of article 126 of the Tax Code of the Russian Federation, subsection “b” of clause 7 of article 1 and clause 3 of article 4 of Law No. 113-FZ). In addition, if payment is delayed within 10 days, tax authorities will be able to block the account of the company or entrepreneur. Accounts will be unfrozen only after payment has been submitted.

If the calculation is submitted on time, but with errors, the fine is 500 rubles. for each erroneous document. Moreover, inspectors will impose the same fine for each 2-NDFL certificate with distorted data. It will be possible to avoid additional charges only if you submit “clarifications” before the inspection discovers errors (clause 8 of Article 1 and clause 3 of Article 4 of Law No. 113-FZ).