KBK for payment of personal income tax on dividends in 2021 - 2021

KBK for payment of penalties for personal income tax for individual entrepreneurs

For individuals

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Dividends paid to members constitute income that is subject to tax.
Being a tax agent, the organization making payments withholds tax from them. In this case, personal income tax is withheld from the income of individuals and transferred to the budget using the same BCC that is used when withholding tax on other employee income. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

KBC for payment of penalties for personal income tax for individuals

From dividends and working under a patent

What is encrypted in the KBK NDFL

KBK is a budget classification code. It consists of 20 characters, where:

1. Characters 1 to 3 are the revenue administrator code. Personal income tax is administered by the tax authorities - code 182 is set for them.
2. Characters 4 to 13 reflect the code of the type of income (group, subgroup, article, subarticle, element of income). Personal income tax belongs to group 100 (tax and non-tax revenues), subgroup 101 (income taxes, income).
3. Characters 14 to 17 determine the income subtype code. Budget classification includes the following subtypes:

• 1000 - payment amount (recalculations, arrears and debt for the corresponding payment, including canceled ones);
• 2000 - penalties and interest on the corresponding payment;
• 3000 - the amount of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation.

1. Characters 18 to 20 indicate the general government sector operations classifier code. Tax income corresponds to code 101.

Read about the consequences of an error in the KBK in the material Errors in a payment order for the payment of taxes .

ConsultantPlus experts explained which BCCs to indicate in payment orders for the payment of taxes and contributions. Get trial access to the K+ system and upgrade to the Ready Solution for free.

KBK for payment of personal income tax for citizens working on the basis of a patent

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Recipients of dividends

When making after-tax profits at the end of the year, the organization's participants can count on receiving additional payments from this profit. Recipients are the owners of shares in the management company, among whom there may be both legal entities and individuals.

ATTENTION! The tax base of a non-resident dividend recipient is equal to the amount of dividends paid, and the tax rate established by clause 3 of Art. 224 of the Tax Code of the Russian Federation and equal to 15%.

Profit is divided between participants in accordance with the procedure reflected in the charter of the legal entity. Most often this distribution is made in proportion to the share of participation. Newly admitted participants can also count on payment of dividends according to their available share.

The organization paying dividends acts as a tax agent, withholding personal income tax from payments to an individual, and income tax from payments to a legal entity.

For information on what is considered the date of receipt of income in the form of dividends, read the material “Is personal income tax levied on dividends?” .

For information on calculating tax on dividends paid to legal entities – residents of the Russian Federation, read the articles

• “How to correctly calculate income tax on dividends?”;
• “Features of calculating dividends for determining income tax.”

Some clarifications on the BCC for income tax

Personal income tax is calculated by subtracting documented expenses from the amount of income of individuals and taking a certain percentage of this amount (tax rate). Personal income tax is assessed separately for residents and non-residents of the Russian Federation, but this does not apply to employees. Some income specified in the legislative act is not subject to taxation (for example, inheritance, sale of real estate older than 3 years, gifts from close relatives, etc.) The income declaration gives individuals the right to certain tax deductions.

In a situation where the income is wages, the state takes the tax on it not from the employee after accrual, but from the tax agent - the employer, who will issue the employee a salary with taxes already paid to the budget.

Personal income tax on employee income

Paid by the tax agent monthly on payday, maximum the next day. In case of payment of sick leave and vacation benefits, the tax is transferred by the tax agent no later than the end of the month of their payment. It does not matter who the tax agent is - a legal entity or an individual, an LLC or an individual entrepreneur.

Vacation payments are also subject to personal income tax, because it is the same salary, only for the rest period. The tax must be paid before the end of the month in which the employee received his vacation pay.

NOTE! Personal income tax is not charged on the advance payment. An employer is prohibited from paying personal income tax from its own funds.

How is personal income tax calculated?

All taxes are calculated using the formula: tax base multiplied by the tax rate. The differences lie in what is taken as the basis and what interest rate is set.

For personal income tax, it matters whether the employee is a resident of the Russian Federation or not. If during the year he stayed in the country for more than 182 days, then personal income tax will be calculated at the resident rate of 13%. Non-residents must pay a rate almost three times higher - they are subject to a rate of 30%.

Current KBK

BCC for tax transferred by a tax agent – ​​182 1 01 02010 01 1000 110.

If there is a delay, you will have to pay penalties according to KBK 182 1 0100 110.

The imposed fine must be repaid according to KBK 182 1 0100 110.

Interest on this type of personal income tax is paid according to KBK 182 1 01 02010 01 2200 110.

KBK NDFL 2021 for employees

The general rule is: the tax agent organization is obliged to transfer income tax for employees within 1 day from the day the wages were issued. It turns out that if your company issued wages for December 2021 on January 9, 2017, you need to pay the tax no later than 01/11/17. In this example, the date of accrual of income is 12/31/16, the date of receipt of income is 01/09/17 ., the deadline for personal income tax payment is strictly until January 11, 2017.

The KBK personal income tax for 2021 can be presented in the following table:

Before you pay, you need to understand how to calculate your income taxes. Let's look at the situation using the following practical example:

Personal income tax is a mandatory federal tax, it was introduced by the country’s Tax Code. The deduction is made from the wages of all employees of the enterprise by the employer, who in this case acts as a tax agent for personal income tax. 13% is withheld from the remuneration of both “full-time employees” at the main place of work, and part-time workers, and citizens providing professional services on the basis of contract agreements. The following formula is used for calculation:

Income tax = Base * Rate / 100

KBK UTII 2017 for individual entrepreneurs

The tax base is the amount of remuneration reduced by deductions. The rate depends on the type of taxable income, for example:

• 13% is collected from employee salaries as a base amount. It applies to income received as part of the work activities of all residents of the Russian Federation. A similar tax rate is established for income from the use of own property as an object of rental or sale.
• The 35% tax will be on income that the taxpayer received in the form of prizes and winnings in that part that exceeds the limit established by law. The same tax rate applies to income in the form of bank interest if its value exceeds the limit determined by law. Withholding at a rate of 35 will also be applied to savings on interest on loans.
• 30% - this is how much must be withheld from the income of enterprise employees who do not have tax resident status in the Russian Federation. For them, the basic salary rate of 13% is not valid. Their income is taxed at higher interest rates. A different amount of deductions will be if a non-resident receives dividends from participation in an organization in the Russian Federation.
• 15% will have to be paid by a non-resident who took part in the activities of a Russian organization and received dividends. It turns out that if you are not a tax resident of the Russian Federation and at the same time receive income as the owner of a Russian company, from this amount you are required to pay 15% to the country's budget.
• 9% will be paid to the budget by Russian resident founders, who were paid dividends based on the results of the company’s work. At a similar rate, income that was received by the taxpayer as interest on bonds that are mortgage-backed and issued before January 1, 2007 is taxed.

For example, Svetlana Vasilyeva in 2021 received a salary of 1,250,845 rubles. (the amount is indicated in full, before tax withholding), excess interest on the placed loan in the amount of RUB 170,000. and dividends from participation in Svetelka LLC in the amount of RUB 500,000. (amount is indicated before income tax).

She must pay personal income tax in the following amount:

• 13% from salary – 1,250,845 * 13% = 162,610 rubles.
• 35% from excess interest – 170,000 * 35% = 59,500 rubles.
• 9% on dividends as a resident – ​​500,000 * 9% = 45,000 rubles.

Svetlana Vasilievna’s total personal income tax for 2021 will be 267,110 rubles.

Now you need to list them correctly, and to do this, familiarize yourself with the current personal income tax codes in force in 2021.

Answers to frequently asked questions on the topic “KBK for transferring personal income tax from dividends in 2021”

Question:

What to do if an organization paying dividends to an individual is unable to withhold personal income tax on this income?

Answer:

It is necessary to notify the Federal Tax Service of the impossibility of withholding income tax. See Letter of the Ministry of Finance of the Russian Federation dated October 28, 2016 No. 03-04-06/63138, paragraph 5 of Art. 226 Tax Code of the Russian Federation, clause 14 art. 226.1 Tax Code of the Russian Federation.

Question:

On what date must income tax be withheld when paying dividends? Does the choice of personal income tax withholding day depend on the tax rate?

Answer:

It doesn’t matter whether personal income tax is withheld from dividends at a rate of 13% or 15%, the tax must still be withheld immediately at the time of payment of dividends.

Correctly fill out field “107” in the payment order

When filling out a payment slip for transferring personal income tax on dividends received, special attention must be paid to filling out field “107”, which indicates the frequency of tax transfer or a specific date for the payment. The frequency of payment refers to the tax period for which the payment is transferred (it can be 3, 6, 9 or 12 months). It is important to correctly display this period in the payment document.

The "107" field consists of ten characters, which include two separating periods (the third and sixth characters).

The first two characters must consist of letters:

• “MS” – for monthly payments;
• “KV” – for quarterly payments;
• “PL” – for semi-annual payments;
• “GD” – for annual payments.

Next, indicate the number of the month (quarter or half-year) and year. If the payment is made for the year as a whole, zeros are indicated in the previous characters. The payment order is signed by the head of the organization, accountant or other authorized person, after which a stamp is affixed if the organization works with a seal. If an order is sent electronically, an electronic digital signature is sufficient.

Please note: personal income tax on dividends that were paid by an organization to several individuals can be paid in one payment.

Accordingly, for this you do not have to generate separate payment documents. The main thing is to indicate the correct amount and all other related details. The only caveat is that for such a generalized payment it is necessary to have supporting accounting documents that will allow, if necessary, to identify each recipient of income on which taxes were paid.

Please note that today you can easily fill out a payment order form using a special web service of the Federal Tax Service. To do this, you just need to go to the portal and, following the prompts, step by step enter the data to generate a payment.

Thus, the correctness of the payment identification and the timely payment of taxes depend on the correct completion of the payment document when transferring the amount of personal income tax from dividends received.

Residents of the Russian Federation, as well as foreign organizations carrying out their professional activities in the country for more than six months, must pay personal income tax on dividends. The current rate as of 2021 is 13% and 15% for Russian and foreign companies, respectively.

Within this framework, the heads of all organizations must take into account the current tax status of the founder. This is due to the fact that at certain points in time he can act as both a resident and a non-resident. At the end of each specific reporting year, the final status and rate at which the corresponding tax levy will be charged is determined.

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To understand the specifics of payment of the tax in question, it is necessary to familiarize yourself with the established taxation procedure, the key nuances of the transfer, the details of calculation, examples of calculation, the characteristic requirements for reporting documentation, as well as the most frequently asked questions.

Which BCC should be introduced in 2021

The updated codes were established by Order of the Ministry of Finance No. 65n dated July 1, 2013.

Additions were periodically made to this document. The changes did not affect the BCC for NFDL from employee income in 2021.

So, let's go - codes for 2021:

Taxpayers make a big mistake when they do not take the time to check the BCC.

If the code is entered incorrectly, the payment will not be received as intended.

Then a debt appears, and due to late payment, penalties will be charged.

Important: when filling out a payment document using the sample, you need to check that the entered code is correct.

What to do if an incorrect BCC is entered? If such a situation does arise, you need to submit an application to the tax service with a request to clarify the data in the payment document.

You can prepare it in free form. The application must indicate the exact code.

If it turns out that the tax was transferred on time, the penalties may be reset to zero.

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Additional clarifications

Betting nuances

A specific deadline for paying taxes is not established by law due to the fact that the date of distribution of dividends is determined individually by each organization. However, in this case, one should rely on the provisions of Article 28 of the Federal Law on Limited Liability Companies.

According to the regulatory act under consideration, the organization has legal grounds for distributing the net amount of income between participants once every three months, every 6 months or once a year. After deciding on the actual date of payments, participants must receive the amount allocated for them no later than 2 months later.

It is worth noting that tax deductions cannot be applied to accrued dividends. This fact is due to the fact that the calculation of the current tax base is carried out separately from other income amounts, for which the same tax rate is set at 13%. As for insurance premiums, they are also not charged for this amount due to the fact that the owner and the company do not enter into an employment relationship when sending the amounts.

As part of the transfer of dividends, the company itself acts as a tax agent. This directly points to the fact that the responsibilities for calculating, withholding and remitting tax are assigned to the organization, and not to its participants.

If the established deadlines for withholding personal income tax on the amounts in question are missed, the organization may be subject to a certain fine by the regulatory authorities. Direct liability, in each specific case, lies with the LLC itself due to the fact that the company is the official tax agent.

Conditions for foreigners

If the payment of dividends is made in favor of those participants who are non-residents of the Russian Federation, the tax fee will be calculated according to the following formula established by Articles 214, 224 and 275 of the Tax Code of the Russian Federation:

Nd = Dinost x 15%

It is important to keep in mind the fact that a foreign citizen may be a resident of a foreign state that has concluded a special agreement with Russia to eliminate double taxation. In this case, a reduced or zero tax rate may apply.

In accordance with this, all dividends will be taxed at the rate that was established within the framework of the relevant agreement, but only if the participant fills out a document confirming the fact of his residence. This requirement is determined by the norms of Article 312 of the Tax Code of the Russian Federation. The following countries can be cited as examples.

The information is presented in the table below:

How is personal income tax calculated?

Let's look at the following question: how is personal income tax calculated?

For calculations, a simple formula is used: the tax deduction is subtracted from the employee’s monthly income, and the resulting difference is multiplied by 0.13.

Starting from 2015, dividends transferred by organizations are also subject to a 13 percent tax.

The personal income tax rate for foreign workers is higher – it is 30%.

A correctly completed sample payment order contains the corresponding BCC.

Payment is made at the inspection office with which the individual entrepreneur or legal entity is registered.

To find out the details of your branch, you need to go to the website of the tax service and follow the link “Determining the details of the Federal Tax Service”.

Important: Personal income tax is withheld from payments to employees, regardless of what type of contract they work under: labor or civil law.

Let us remind you that according to tax law, the personal income tax contribution from employee income is withheld at the time of actual payment.

It should be transferred to the tax service no later than the day following the day the funds are issued. Personal income tax is not paid on the advance.

Vacation and sick pay taxes are transferred no later than the final day of the month to which they relate.

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Sample payment order

To pay the tax fee in question, it is necessary to use the established sample payment order. In 2021, personal income tax on dividends is paid to the standard BCC for the corresponding tax levy - 182 1 0100 110. In this case, no special BCC is provided. This is the information that should be indicated in the space provided at the top of the document.

In the main part of the order, all participants who are entitled to payments are fully specified. The tax must be paid no later than the day immediately following the transfer of the amount of dividends in favor of the participant on the basis of Article 226 of the Tax Code.

It is worth noting that the purpose of the payment document may indicate the date of actual occurrence of income. Thanks to such information, representatives of territorial tax services can immediately verify the fact that there was no violation of the deadlines for payment of personal income tax. Accountants of organizations can use the 1C program when preparing the relevant documentation.

Dividends: concept, general information

If an organization has several participants, the profit received during the period (year) must be distributed among them in appropriate shares. What each participant receives is called dividends. According to the instructions of the Letter of the Ministry of Finance of Russia dated May 14, 2015 No. 03-03-10/27550, the following are recognized as dividends for tax purposes:

• income received by a company participant from the distribution of remaining profits;
• other similar payments to members of the organization;
• cash receipts from abroad, which are recognized as dividends in accordance with the laws of the source state of the funds (see paragraph 1 of Article 43 of the Tax Code of the Russian Federation).

On the topic of paying dividends to participants of organizations, the following main points can be outlined:

1. Recipients of dividends can be both individuals and organizations.
2. The procedure for distributing profits meets the requirements of the charter of a legal entity (as a rule, amounts are divided in accordance with the participant’s share - in proportion to it).
3. Even if the participants are recently admitted, they are also entitled to claim dividends according to their shares.
4. A legal entity that pays dividends is recognized as a tax agent in relation to participants:
   Personal income tax is withheld from dividends of individuals,
5. from dividends of legal entities – income tax.

Calculation examples

To understand the specifics of calculating personal income tax on dividends, you need to familiarize yourself with the following typical example.

for 2021 I received a net profit of 500,000 rubles. Its founders are Fomenkov E.G. (70% share) and Z.O. Ezhov (30% share).

Fomenkov is a citizen of the Russian Federation and permanently resides in the country, i.e. is a resident. Yezhov is a citizen of Ukraine, although he is not a resident or direct employee of the organization.

As a result, the following information on the amount of dividends and taxes can be provided:

Enumeration Features

Personal income tax is written off on the day the dividends are issued. At the beginning of 2019, the actual deadline for tax payments for all categories of income was changed. Now the tax levy is transferred to the established budget level on the date immediately following the day the income is paid.

When paying the fee in question, each organization must take care of issuing a special payment order. It is worth noting that the BCC rate and authentic code will be the same for both domestic and foreign companies.

Transfer of tax withheld from several persons can only be carried out in the format of one payment order. At the same time, it is important that a special accounting certificate is attached to the document.

If desired, the tax payment date can be postponed if the mutual requirements of the company and the founder are reached or if one shareholder leaves the current founders.

Accrual details

Based on the provisions of Articles 214 and 275 of the Tax Code of the Russian Federation, in cases where the source of income of the tax payer is a domestic organization, then this company is automatically recognized as a tax agent and determines the current amount of tax collection.

It is important to remember that when calculating the amount of personal income tax, the tax base cannot be reduced by the amount of tax deductions. This is due to the fact that a rate of 13% applies. The calculation itself is made for each individual receiving dividends and directly depends on whether the company itself received similar payments.

How can I return personal income tax?

If necessary, paid personal income tax can be returned. To do this, you will need to write a corresponding application to the tax service.

Important points:

1. A special form is provided for the document (Appendix No. 8 to the Federal Tax Service order No. ММВ-7-8 / [email protected] dated 03/03/2015).
2. When using a property deduction when purchasing housing, enter code 182 1 0100 110.

When registering a property deduction, the same BCC is entered as in the first section of the 3-NDFL form.

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