Every month, the employer needs to transfer taxes and contributions for the employee: income tax, contributions to pension and health insurance, etc. If the employer pays the employee 30,000 RUR in person, then in addition to this amount he transfers about 15 more to the budget and extra-budgetary funds 000 RUR
Alexey Kabluchkov
dealt with taxes...
I’ll tell you what taxes and contributions the employer pays, what reporting he needs to submit, and how you can save on taxes.
Personal income tax
Citizens are required to pay personal income tax - personal income tax. 85% of personal income tax goes to the budget of the subject, that is, to Moscow, St. Petersburg, the republic, territory and region. The remaining 15% goes to local budgets. For example, Moscow will keep 85% of personal income tax revenues for itself, and distribute 15% among its municipal districts.
clause 2 art. 56 BC RF
Personal income tax must be paid not only on wages, but also on other income: dividends, proceeds from the sale or rental of property, lottery winnings, etc. On some income you must pay the tax yourself, and on some it is withheld by the tax agent.
Art. 208 of the Tax Code of the Russian Federation - on what income is personal income tax levied?
Art. 228 of the Tax Code of the Russian Federation - who pays the tax themselves
TAX AGENTS FOR NDFL are companies and individual entrepreneurs who pay individuals. For investors, the tax agent is a broker. They are obliged to calculate, withhold and transfer tax from the employee’s salary to the budget. The employer pays taxes and contributions, and the employee receives a “net” salary.
clause 1 art. 226 of the Tax Code of the Russian Federation - procedure and deadlines for tax payment
But the employer does not pay tax on all income. Sometimes you need to pay it yourself. For example, beverage manufacturers often organize promotions - find the code under the lid, register it on the website and take part in the drawing of a million rubles. If a person wins, he must give the state 35% of the amount exceeding 4,000 rubles.
para. 2 p. 2 art. 224 of the Tax Code of the Russian Federation - how much you need to pay when winning an advertising lottery
HOW CAN YOU REDUCE YOUR TAX?
If you bought housing, paid for treatment or education, the state will return the previously paid personal income tax to you. This is called a tax deduction.
Art. 218, Art. 219, art. 219.1, Art. 220 and Art. 221 Tax Code of the Russian Federation - tax deductions
To get a tax refund, you usually submit a return for the previous year and an application to the tax office. They check everything there and then return the money to the account. But then this year you will continue to pay personal income tax, and will return it only next year.
But there is an option not to wait until next year and get a deduction from your employer. We bought an apartment in June, confirmed our right to a property deduction and stopped paying personal income tax until the end of the year. Or you paid for dental treatment last week, and tax is not withheld from your salary for a couple of months. In this case, the employer must return the tax for the previous months of the year.
clause 2 art. 219 and paragraph 8 of Art. 220 of the Tax Code of the Russian Federation - how to get a deduction through an employer
To do this, you need to receive a notification from the tax office that you are entitled to a deduction. Then you need to write a statement at work - and then they will stop deducting 13% from your salary. There is no need to submit a declaration.
To receive a standard tax deduction, you do not need a notification from the tax office. Simply submit an application to the employer and bring the necessary documents. Standard deductions include, for example, a deduction for children and disabled people since childhood.
But not every deduction can be obtained from the employer. For example, for expenses on charity and assessment of qualifications, only the tax office gives a deduction and only in the next year.
What income is subject to personal income tax?
According to the provisions of the tax code of our country, not all incomes of citizens are subject to personal income tax.
Table 2. What income is and is not subject to tax on the income of an individual
| Taxable income | Income exempt from taxation |
|
|
There is a list of income that is subject to tax, and among other things, a list of income that is exempt from it
Contributions
The employer is required to pay insurance premiums. Here's why they are needed:
1) Medical insurance covers hospital expenses for treating patients under compulsory medical insurance policies.
2) Insurance in case of temporary disability guarantees payment of sick leave.
These contributions also pay for maternity and parental leave.
3) Pensions are paid from contributions to pension insurance.
4) Injury insurance goes towards benefits in connection with occupational illness or injury.
WHERE ARE CONTRIBUTIONS PAID.
Contributions for pension insurance go to the Pension Fund of Russia, for injuries and temporary disability - to the Social Insurance Fund, for medical insurance - to the Mandatory Medical Insurance Fund.
The employer pays contributions for injury insurance directly to the Social Insurance Fund, and the remaining contributions to the Federal Tax Service. Previously, it was the funds that checked whether employers were transferring contributions, but they did a poor job of doing so. Therefore, starting from 2021, this function was transferred to the tax office.
FEE DEPENDING ON THE TYPE OF CONTRACT. There are two types of hired persons: employees and external contractors. Employment contracts are concluded with employees, and civil contracts are concluded with external contractors, for example:
~contract - for construction, repair, design, reconstruction or restoration;
~a contract for the provision of paid services - for example, legal, accounting;
~author's order agreement, if the result of the work is a work: illustration, article, scientific research, etc.;
~agency agreement.
IF an employment contract has been concluded with an EMPLOYEE, the employer will pay the following contributions for him:
1) For pension insurance.
2 For health insurance.
3) In case of temporary disability and in connection with maternity.
4) Contributions for injuries - from industrial accidents and occupational diseases.
FOR EMPLOYEES with whom civil contracts have been concluded, the employer pays contributions for health and pension insurance.
The employer does not have to pay contributions for these employees in case of temporary disability and in connection with maternity. Contributions for injuries are paid only if this is provided for in a civil contract.
subp. 2 p. 3 art. 422 of the Tax Code of the Russian Federation - amounts not subject to insurance premiums
clause 1 art. 20.1 Federal Law on compulsory social insurance against accidents at work..
Sometimes employers specifically enter into a civil contract with their employees rather than an employment contract. Such contracts deprive employees of the guarantees they are entitled to under the law: vacation, sick leave, compensation for layoffs, etc. This also allows you to save on insurance premiums in case of temporary disability, but this is illegal. For such an agreement, the organization can be fined 100 thousand rubles.
In addition to remuneration, performers under civil contracts can receive compensation for expenses for materials, tools, raw materials, etc. There is no need to pay contributions from these amounts.
clause 8 art. 421 Tax Code of the Russian Federation
To ensure that the inspectors do not have any complaints, the contractor must confirm such expenses with documents.
CONTRIBUTIONS FOR INJURIES. If an accident occurs at work, the employee will be paid benefits. This compensation is paid from money that the employer sends to the Social Security Fund. Contributions for injuries under an employment contract are always accrued, but under a civil law contract - only if this is expressly provided for in the contract.
The amount of the contribution depends on the type of activity. The higher the risk at work, the higher the tariff. For example, publishing activity belongs to class 1 professional risk. The contribution for injuries to publishing house employees is 0.2% of all payments. And the capture of wild animals belongs to the highest class 32 with a tariff of 8.5%.
Art. 1 Federal Law on tariffs for injury insurance - lists of types of economic activities
Each occupational risk class includes several types of economic activity where the risk of injury is approximately the same. For example, the second class includes the following types of activities: coin minting, jewelry production, waste collection, beer production, street sweeping, snow removal, etc.
Order of the Ministry of Labor of Russia dated December 30, 2016 No. 851 n - lists of types of economic activities.
Types of deductions
As mentioned earlier, deductions are important for correctly calculating the amount of personal income tax. So, let's look at their types, see who they are for and why they are due. Often citizens have no idea that they have the right to such a benefit.
Standard
Standard deductions are given to the following categories of the population:
- parents who have minor children. This category includes both adoptive parents and guardians who have minors as dependents.
- parents who are dependent on a student who is under twenty-four years of age.
In the case of a standard deduction, it is equal to 1,400 rubles. Moreover, it relies on each child. An employee has the right to claim benefits only at one place of work (the main one).
There is an exception to the standard deduction. An employee whose annual income is more than 280,000 rubles is not entitled to a deduction.
Social
Social deductions can be received for the following expenses:
- training (both children and personal);
- treatment;
- purchase of medicines;
- pension provision.
Property
Property deduction is the most famous of the benefits. Everyone to whom it may legally apply is trying to take advantage of it. Among the reasons for such deductions:
- car sale;
- purchase or sale of real estate (apartment, house, land, etc.). Share in ownership also applies here.
The property deduction can be used once.
The above list is not exhaustive. Everything related to such benefits is specified in detail in Art. 218 NK.
How is the occupational risk class determined?
Organizations annually send information about their economic activities to the Social Insurance Fund. The deadline for this is no later than April 15. Based on the documents received, the FSS sets a tariff for the payer. This tariff comes into effect from the beginning of this year.
clause 3 of the procedure for confirming the main type of economic activity
The professional risk class of an individual entrepreneur is determined automatically according to the Unified State Register of Individual Entrepreneurs.
clause 10 of the rules for classification as a professional risk
Sometimes a legal entity has several types of activities. Then he needs to be told what type of activity is the main one. A commercial organization's main activity is the one that generates the most income. For a non-profit organization, the one that employed the largest number of employees.
If the legal entity does not do this, the FSS will assign it the highest class of those indicated about it in the Unified State Register of Legal Entities.
clause 13 of the rules for classification as a professional risk
Here is an example from judicial practice. One law firm had three types of economic activity indicated in the Unified State Register of Legal Entities, but the company did not tell the FSS which one was the main one. Then the FSS itself chose the type of activity with the highest class - logging.
The company complained to the court: it received 87.81% of its revenue from activities in the field of law, 12.19% from the management of financial and industrial groups and holding companies, and it received no income at all from logging.
The court accommodated the company halfway and changed risk class 8 with a tariff of 0.9% to class 1 with a tariff of 0.2%. But the courts do not always make such decisions, so it is better to send information to the FSS in a timely manner.
ADDITIONAL CONTRIBUTIONS to the Pension Fund. Some employees have the right to retire early. For example, women who have worked on a tractor for at least 15 years can retire at age 50. The employer is obliged to pay additional pension contributions for such employees.
clause 1-18, part 1, art. 30 Federal Law “On Insurance Pensions” - list of works with early pension
To determine the specific amount of the additional tariff, the employer must conduct a special assessment of workplaces based on working conditions. Under optimal working conditions, the minimum tariff is set at 0% of wages and other payments, and under dangerous conditions, the maximum tariff is 8%. If the employer has not carried out a labor assessment, then increased tariffs will be applied - up to 9%.
clause 3 art. 428 Tax Code of the Russian Federation
How to calculate and withhold personal income tax from an employee’s salary?
Personal income tax is calculated using the following formula:
N= (DV)*S
N is the amount of tax that must be withheld;
D - the amount of employee income on which personal income tax is calculated,
V - tax deductions to which the employee is entitled,
S is the tax rate.
Remember:
- rate for tax residents – 13%;
- for non-residents – 30%.
Calculation example for a resident
Employee Sidorov Semyon received a salary of 60 thousand rubles in September 2015. Sidorov is dependent on a minor child who is disabled group II. Sidorov is a citizen of the Russian Federation. We calculate the amount of personal income tax.
The standard tax deduction for a minor child who is a group II disabled person is 3,000 rubles. Tax rate – 13%.
N = (60,000 – 3,000)*13%
Total: taxes withheld from wages in the amount of 7,410 rubles.
Calculation example for a non-resident
Employee John Smith received a salary of 60 thousand rubles in September 2015. Smith is a British citizen. We calculate the amount of personal income tax.
Tax rate – 30%.
N = 60,000 *30%
Total: taxes withheld from salary in the amount of 18,000 rubles.
What taxes and contributions does the individual entrepreneur pay for employees?
Personal income tax. If an individual entrepreneur chooses a general taxation system, he must pay personal income tax on his income, on the salaries of employees and persons working under a civil contract. The same is with insurance premiums: individual entrepreneurs pay contributions “for themselves,” as well as for their employees and persons working under a civil contract.
Instead of the general taxation system, individual entrepreneurs can apply one of the special tax regimes - we have already written about them:
1) simplified taxation system;
2) a single tax on imputed income;
3)patent taxation system;
4) unified agricultural tax.
Individual entrepreneurs in these regimes do not pay personal income tax for themselves, but still pay personal income tax on the salaries of employees and persons working under a civil contract.
INSURANCE PREMIUMS. Individual entrepreneurs independently calculate and pay insurance premiums for health and pension insurance. From the salaries of employees, individual entrepreneurs must pay the same insurance premiums as organizations:
1) Pension insurance.
2) Medical insurance.
3) In case of temporary disability and in connection with maternity.
4) Contributions for injuries.
Personal income tax payers
Let's start by answering the question of who are the personal income tax taxpayers. Personal income tax is paid personally (or by tax agents at the expense of taxpayers’ personal funds) by the following persons:
- individuals who are tax residents of the Russian Federation (that is, individuals who are actually in Russia for at least 183 calendar days over the next 12 consecutive months). Residents are subject to taxation on income received both in the Russian Federation and abroad.
- individuals who are not tax residents of the Russian Federation (that is, individuals who are actually in Russia for less than 183 calendar days within 12 consecutive months). For non-residents, only income received from sources in Russia is subject to taxation.
How much does the employer pay in taxes and contributions for the employee?
The personal income tax rate for residents is 13%. The total amount of insurance premiums is at least 30% of the salary before tax withholding. As a result, the employer pays a minimum of 49% of taxes and contributions on payments to employees.
Tax and contributions are calculated on all payments to employees and persons working under a civil contract. An exception is income that is exempt from taxes, for example:
~severance pay upon dismissal within three average monthly earnings;
~state benefits;
~some types of financial assistance: in connection with the death of an employee’s family member, natural disasters, or the birth of a child.
Art. 217 of the Tax Code of the Russian Federation - income exempt from personal income tax
Art. 422 of the Tax Code of the Russian Federation - income exempt from insurance premiums
Art. 20.2 Federal Law on compulsory social insurance against accidents at work - income exempt from injury insurance
TAX RATE on wages is 13% for residents of the Russian Federation and 30% for non-residents of the Russian Federation. Employees who live in Russia for at least 183 calendar days during the next 12 consecutive months preceding the payment of income can become residents.
There are cases when foreign workers also pay tax on labor income at a rate of 13% - for example, if they are refugees, participants in a state resettlement program, have a work patent, or are highly qualified specialists. The full list of exceptions is in paragraph 3 of Article 224 of the Tax Code of the Russian Federation.
CONTRIBUTION RATES. The following rates are provided for insurance premiums:
1) Pension insurance for payment to each employee up to 1,021,000 RUR per year, and in 2021 up to 1,292,000 RUR - 22%. For payments over RUB 1,021,000 in 2021 and RUB 1,292,000 in 2021 - 10%.
2) For health insurance - 5.1%.
3) Insurance in case of temporary disability and in connection with maternity from payments to each employee up to 865,000 RUR, in 2021 912,000 RUR - 2.9%, and from the salaries of some foreign workers - 1.8%. For payments exceeding RUB 865,000, and in 2021 - RUB 912,000, contributions are not charged.
4) For injury insurance - from 0.2% to 8.5%. The tariff depends on the level of professional risk.
Personal income tax and insurance premiums are calculated separately for each employee. The exception is contributions for injuries. They can be calculated for all employees as one total amount.
clause 4 art. 431 of the Tax Code of the Russian Federation - the procedure for accounting for insurance premiums
clause 9 art. 22.1 Federal Law on compulsory social insurance against accidents at work - the procedure for calculating contributions for injuries
Insurance premiums are calculated monthly on an accrual basis from the beginning of the year. This means that in each month the total amount of income since January will be calculated. The difference between the calculated amount and what has already been transferred is transferred to the budget. This will help to monitor whether the amounts above which contributions are paid at reduced rates have not been exceeded.
How to calculate the tax amount
So, the formula by which the payment we are interested in in favor of the state treasury is calculated is as follows:
A = B * C
Where A is the amount of the tax levy, B is the current tax rate relevant for a particular person, C is the levy base.
Tax rate
The tax rate, in essence, is a percentage that is calculated in favor of the state treasury on all taxable income. According to the Tax Code, there are only 5 types of such rates. They are installed:
- how about the categories of fee payers;
- and regarding types of income.
In total, this tax levy provides for as many as 5 tax rates, each of which is applicable for different situations and payers
Tax rate of 9%
The establishment of this “tariff” for personal income tax can be made in the following cases:
- when receiving interest on mortgage-backed bonds that were issued before 2021;
- upon receipt of income by the founders of the fiduciary management of mortgage coverage.
Tax rate of 13%
Provided that any individual belongs to the category of tax residents of the country, then most of the income received by him will be subject to a rate of 13% of the full amount of a particular amount. The income sought includes, for example, methods of obtaining funds such as:
- salary at the place of official employment;
- remuneration received under a contract of a civil nature;
- funds received after the sale of a particular property;
- other income of this kind.
An ordinary Russian will pay a tax equal to 13% of his salary to the state treasury throughout his life, with the exception of some cases in which a completely different rate will apply
In addition, starting from 2015, dividends, for which previously there was a rate of 9%, are taxed at a rate of 13%. However, not every type of dividend can receive a tax deduction.
Also, the income of a citizen of the Russian Federation who has tax resident status will be taxed at this rate in the following cases.
- If you are working as a highly qualified specialist, in accordance with the law “On the legal status of foreign citizens in Russia”.
- If you are taking part in a project whose goal is to facilitate the voluntary relocation to Russia of compatriots who:
- live in other states;
- family members of these citizens who, together with them, would like to become permanent residents in the Russian Federation.
- If you are a performer of labor duties on any ship flying the flag of our country.
Tax rate of 15%
At the required rate, dividends are taxed if they were received by transfer from domestic organizations to individuals who are not classified as residents of Russia.
Dividends are taxed at a rate of 15%
Tax rate of 30%
All other income of individuals who do not belong to the category of residents of the country is taxed at a rate equal to 30% of the income.
Tax rate of 35%
The tax rate sought is the highest possible. It is used in the following situations.
- When you receive interest on bank deposits you previously made in excess of the established amounts.
- This rate is also taken from the amounts saved on interest when tax payers receive one or another loan in terms of exceeding the established amounts.
- With cash payments received for the use of money belonging to shareholders.
- From interest on the use of a loan from an agricultural credit cooperative, the funds of which are raised from its members in the form of loans, in the same way in terms of exceeding the established amounts.
- When the income is any winnings or prize received in a competition, game, or other event held with the aim of advertising certain:
- goods;
- products;
- services of various companies.
The interest in this case will be calculated on the value of the winnings if, for example, it is represented not by an amount, but by an object.
35% is the highest rate, and therefore it is applied only in rare cases, having nothing to do with the payment of your labor
The tax base
The tax base is determined separately for each type of income for which a particular rate is established.
Calculation of taxes by tax agents
The tax for citizens conducting private legal practice is paid by colleges, bureaus and consultations.
The amount of collection in favor of the state treasury is determined directly by tax agents - that is, organizations that are employers, on an accrual basis from the beginning of the tax year:
- at the end of each monthly period;
- in relation to all cash receipts to which a rate of 13% is applicable.
If the tax agent must also deduct funds at other tax rates, then the amounts of transfers for them must be calculated by organizations separately.
Tax agents are ordinary employing organizations or organizations providing, for example, winnings, which transfer the tax in question to the country’s treasury for you
The amount of tax collection is determined without taking into account:
- funds received by direct tax payers from other organizations;
- collection amounts withheld by other companies in favor of the state treasury.
Tax agents are responsible for withholding accrued amounts of fees from taxpayers' payments at the time of their transfer.
Simply put, for example, when you receive your salary, instead of the 20 thousand official salary that is paid to you by law, you will receive 2 thousand 600 rubles less.
Please note: the tax amount withheld from the payment cannot exceed 50% of the amount due to you.
If you, as a tax agent, cannot for any reason withhold the calculated amount of funds from the payer, then, no later than 1 month from the end of the tax period specified for this action, you will have to report the occurrence of the required circumstances:
- tax payer;
- to the tax authority directly at the place of registration.
The law defines specific percentage limits, above which, within a specific amount, a given tax levy simply does not have the right to be raised
EXAMPLE OF CALCULATIONS..
Ivan earns 300,000 RUR per month. Sometimes he is paid additional bonuses - for example, in February 75,000 RUR, and in March - 46,000 RUR. This is how much taxes and contributions the employer will pay for him.
CONTRIBUTIONS TO PENSION INSURANCE will be calculated on an accrual basis. Here is the contribution amount in January:
300,000 R × 22% = 66,000 R
In February:
(300,000 R + 375,000 R) × 22% − 66,000 R = 82,500 R
And in March:
(300,000 R + 375,000 R + 346,000 R) × 22% − (66,000 R + 82,500 R) = 76,120 R
In April, payments to the employee since the beginning of the year exceeded RUB 1,021,000. Therefore, from April to December, the rate will drop to 10%. For the rest of the year, Ivan earned 2,700,000 RUR and from this amount the employer paid 10% - 270,000 RUR.
CONTRIBUTIONS IN CASE OF TEMPORARY DISABILITY are also considered an accrual total. In January and February, the employer paid contributions in case of temporary disability at a rate of 2.9%.
300,000 R × 2.9% = 8,700 R
In February:
(300,000 R + 375,000 R) × 2.9% − 8,700 R = 10,875 R
In March, Ivan’s income for 3 months amounted to 1,021,000 RUR and exceeded the taxable limit of 865,000 RUR.
Therefore, the calculation will be different:
865,000 R × 2.9% − (8,700 R + 10,875 R) = 5,510 R
From April to December the employer will not pay the sickness insurance contribution for this employee. It turns out that in just one year the employer paid 25,085 RUR:
8700 R (January) + 10 875 R (February) + 5510 R (March) = 25 085 R
HEALTH INSURANCE PREMIUMS are also calculated as a cumulative total, but for simplicity we will calculate the total amount. In just one year, Ivan earned RUR 3,721,000. The contribution rate for health insurance is 5.1%. For the year, the employer paid health insurance contributions of 189,771 RUR:
3,721,000 R × 5.1% = 189,771 R
CONTRIBUTIONS FOR INJURY INSURANCE. Ivan has a large salary, but a low level of professional risk. Its tariff is 0.2%:
3,721,000 R × 0.2% = 7,442 R
Personal income tax will be in the following amount:
3,721,000 R × 13% = 483,730 R
As a result, Ivan earned 3,721,000 RUR in a year, but received only 3,237,270 RUR in his hands. At the same time, the employer paid insurance premiums for him in the amount of 716,918 RUR - and this does not take into account personal income tax.
Tax deductions
Before income taxes can be withheld from an employee's wages, tax deductions must be withheld from them.
Tax deductions are otherwise understood as tax benefits that are granted to certain categories of employees.
Article 218 of the Tax Code provides for standard tax deductions in the following amounts:
- 500 rubles - The following categories of citizens are entitled to:
- Heroes of the Soviet Union, Heroes of the Russian Federation, persons awarded the Order of Glory of three degrees, Participants of the Great Patriotic War, participants in other military operations to defend the Motherland, as well as persons who survived the siege of Leningrad;
- former military personnel who participated in hostilities;
- disabled people since childhood and disabled people of groups I and II;
- persons who suffered from the accident at the Chernobyl nuclear power plant and the accident at Mayak PA;
- persons who became bone marrow donors;
- parents and spouses (unmarried) of military personnel killed in combat.
- 1,400 rubles are due to a parent (including an adopted one), a spouse of a parent (including an adopted one), an adoptive parent, a guardian, and a trustee for the first and second child. A tax deduction is not provided if the salary of these categories of citizens exceeds 280 thousand rubles. This deduction is made for each child under 18 years of age, and also applies to full-time students, graduate students, residents, interns, students and cadets under 24 years of age.
- 3000 rubles – are provided to the following categories of citizens:
- to a parent (including adopted), spouse of a parent (including adopted), adoptive parent, guardian, trustee for the third and each subsequent child;
- to a parent (including adopted), spouse of a parent (including adopted), adoptive parent, guardian, trustee for each child who is a disabled person of groups I and II, as well as for full-time students, graduate students, residents, interns, students and cadets under 24 years of age who are disabled groups I and II;
- participants in the liquidation of accidents, as well as their consequences at the Chernobyl nuclear power plant and Mayak PA, who received radiation sickness or disability;
- disabled people of the Great Patriotic War, as well as military personnel who became disabled as a result of combat operations;
- participants in the assembly and testing of nuclear weapons;
- participants in the liquidation of a radiation accident, as well as the collection and disposal of radiation substances.
If an employee has the right to several tax deductions at once, then he should be provided with the largest of them.
Do not also forget about the existence of professional, property and social tax deductions. The categories of employees entitled to these deductions are specified in Articles 219, 220 and 221 of the Tax Code of the Russian Federation.
Deadline for paying taxes and fees?
Taxes and contributions are paid monthly. The employer's deadline for paying personal income tax is no later than the day following the day of full payment of wages for the month. Tax cannot be withheld until the end of the month.
clause 6 art. 226 of the Tax Code of the Russian Federation - procedure and deadlines for tax payment
Art. 136 Labor Code of the Russian Federation
For personal income tax on sick pay and vacation pay, a separate deadline is the last day of the month in which they are paid.
para. 2 clause 6 art. 226 Tax Code of the Russian Federation
In this case, the salary must be paid at least twice a month: first an advance, and then the rest of the salary. Hence the rule: personal income tax on the advance is transferred after the monthly salary is paid.
Letter of the Ministry of Finance of the Russian Federation dated December 15, 2017 No. 03-04-06/84250
FOR EXAMPLE, an employee’s salary before personal income tax is 20,000 RUR. It is transferred in equal parts of 10,000 RUR in the middle and at the end of the month. On August 15, the employee was transferred 10,000 RUR, this is an advance for August. On September 1, he will receive the rest of his salary.
On August 15, the employee received an advance without personal income tax withholding, but on September 1, tax will be withheld from both the advance and the rest of the salary in the amount of 2,600 RUR. Therefore, on September 1, the employee will receive 7,400 RUR in his hands.
The employer must pay personal income tax no later than September 2.
The deadline for paying insurance premiums is no later than the 15th day of the month following the month for which they were accrued. For example, fees for September must be paid by October 15th.
clause 3 art. 431 of the Tax Code of the Russian Federation - the procedure for calculating and paying insurance premiums
If the 15th falls on a holiday or weekend, the payment deadline is postponed to the next business day. For example, in 2019, December 15 falls on a Sunday, so employers must transfer contributions for November by December 16.
clause 7 art. 6.1 Tax Code of the Russian Federation
Withholding tax on personal income
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The personal income tax (hereinafter - personal income tax) is established by Chapter. 23 “Tax on personal income” of the Tax Code of the Russian Federation.
Payers of personal income tax (hereinafter referred to as taxpayers) are individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation and are not tax residents of the Russian Federation.
The object of taxation is income received by taxpayers:
1) from sources in the Russian Federation and/or from sources outside the Russian Federation - for individuals who are tax residents of the Russian Federation;
2) from sources in the Russian Federation - for individuals who are not tax residents of the Russian Federation.
Income from sources in the Russian Federation includes:
— dividends and interest received from a Russian organization, as well as interest received from Russian individual entrepreneurs and/or a foreign organization in connection with the activities of its permanent representative office in the Russian Federation;
— insurance payments upon the occurrence of an insured event, received from a Russian organization and/or from a foreign organization in connection with the activities of its permanent representative office in the Russian Federation;
— income received from the use of copyright or other related rights in the Russian Federation;
income received from leasing or other use of property located in the Russian Federation;
- income from sales:
- real estate located in the Russian Federation;
- in the Russian Federation, shares or other securities, as well as participation interests in the authorized capital of organizations;
- rights of claim against a Russian organization or a foreign organization in connection with the activities of its permanent representative office on the territory of the Russian Federation;
- other property located in the Russian Federation and owned by an individual;
-remuneration for the performance of labor or other duties, work performed, service rendered, action performed in the Russian Federation;
- pensions, benefits, scholarships and other similar payments received by the taxpayer in accordance with the current Russian legislation or received from a foreign organization in connection with the activities of its permanent representative office in the Russian Federation;
- income received from the use of any vehicles;
- other income received by the taxpayer as a result of his activities in the Russian Federation.
The following types of income of individuals are not subject to taxation (exempt from taxation):
1) state benefits, with the exception of temporary disability benefits (including benefits for caring for a sick child), as well as other payments and compensation paid in accordance with the current legislation of the Russian Federation.
At the same time, benefits that are not subject to taxation include unemployment benefits, maternity benefits;
2) state pensions assigned in the manner established by the current legislation of the Russian Federation;
3) all types of compensation payments established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits established by the legislation of the Russian Federation), related to:
— with compensation for harm caused by injury or other damage to health;
— free provision of residential premises and utilities, fuel or appropriate monetary compensation;
— payment of the cost and/or issuance of the due allowance in kind, as well as the payment of funds in exchange for this allowance;
— dismissal of employees, with the exception of compensation for unused vacation: — reimbursement of other expenses, including expenses for improving the professional level of employees;
— performance by the taxpayer of work duties (including moving to work in another area and reimbursement of travel expenses);
4) rewards to donors for donated blood, breast milk and other assistance,
5) alimony received by taxpayers;
6) amounts received by taxpayers in the form of grants (free assistance) provided to support science and education, culture and art by international or foreign organizations according to the list of such organizations approved by the Government of the Russian Federation;
7) amounts received by taxpayers in the form of international, foreign or Russian awards for outstanding achievements in the field of science and technology, education, culture, literature and art according to the list of awards approved by the Government of the Russian Federation;
amounts of one-time financial assistance in cases established by the legislation of the Russian Federation, etc.
When determining the tax base, all income of the taxpayer that he received both in cash and in kind or the right to dispose of which he acquired, as well as income in the form of material benefits, are taken into account. If any deductions are made from the taxpayer’s income by order, by decision of a court or other authorities, such deductions do not reduce the tax base.
The tax period is a calendar year.
When determining the size of the tax base, the taxpayer has the right to receive standard, social, property and professional tax deductions.
Standard tax deductions include the following deductions:
- in the amount of 3000 rubles. for each month of the tax period for persons who received or suffered radiation sickness and other diseases associated with radiation exposure due to the disaster at the Chernobyl nuclear power plant or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant, etc.;
- tax deduction in the amount of 500 rubles. for each month of the tax period for persons who are Heroes of the Soviet Union or the Russian Federation, awarded the Order of Glory of three degrees, who are participants in the Great Patriotic War, etc.;
- tax deduction in the amount of 400 rubles. for each month of the tax period for persons not listed in paragraphs. 1) and 2). The deduction for these persons is valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period, exceeded 20,000 rubles. Starting from the month in which the specified income exceeded 20,000 rubles, the tax deduction provided for by this paragraph is not applied;
- tax deduction in the amount of 600 rubles. for each month of the tax period applies to each child of taxpayers who support the child, who are parents or spouses of parents, guardians or trustees, and are valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period, exceeded 40,000 rubles. Starting from the month in which the specified income exceeded 40,000 rubles, the tax deduction provided for by this paragraph is not applied.
A tax deduction for the cost of maintaining a child (children) is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, student, cadet under the age of 24 from parents and/or spouses, guardians or trustees .
For widows (widowers), single parents, guardians or trustees, the tax deduction is double. The provision of this deduction to widows (widowers) and single parents ceases from the month following their marriage.
A single parent means one of the parents who is not in a registered marriage.
Taxpayers eligible for more than one standard deduction are allowed the maximum of the applicable deductions. The standard tax deduction specified in clause 4) is provided regardless of the provision of the standard tax deduction specified in clause. 13).
Social tax deductions include the following tax deductions:
1) in the amount of income transferred by the taxpayer for charitable purposes, as well as to physical culture and sports organizations, educational and preschool institutions for the needs of physical education of citizens and the maintenance of sports teams, as well as in the amount of donations transferred (paid) by the taxpayer to religious organizations for the implementation of their statutory activities - in the amount of actual expenses incurred, but not more than 25% of the amount of income received in the tax period;
2) in the amount paid by the taxpayer in the tax period for his education in educational institutions - in the amount of actual expenses incurred for education, but not more than 38,000 rubles, as well as in the amount paid by the taxpayer-parent for the education of his children under the age of 24 years of full-time study in educational institutions - in the amount of actual expenses incurred for this study, but not more than 38,000 rubles. for each child in the total amount for both parents;
3) in the amount paid by the taxpayer in the tax period for treatment services provided to him by medical institutions of the Russian Federation, as well as paid by the taxpayer for treatment services of his spouse, his parents and/or his children under the age of 18 years in medical institutions of the Russian Federation (in accordance with the list of medical services approved by the Government of the Russian Federation), as well as in the amount of the cost of medicines (in accordance with the list of medicines approved by the Government of the Russian Federation) prescribed by their attending physician, purchased by taxpayers at their own expense. The total amount of this tax deduction cannot exceed 38,000 rubles.
Property tax deductions include the following tax deductions:
1) in amounts received by the taxpayer during the tax period from the sale of residential houses, apartments, dachas, garden houses or land plots that were owned by the taxpayer for less than three years, but not exceeding a total of 1 million rubles, as well as in the amount received in the tax period from the sale of other property that was owned by the taxpayer for less than three years, but not exceeding 125 thousand rubles.
When selling residential houses, apartments, dachas, garden houses and land plots that were owned by the taxpayer for three years or more, as well as other property that was owned by the taxpayer for three years or more, a property tax deduction is provided in the amount received by the taxpayer upon the sale of the specified property;
2) in the amount spent by the taxpayer on new construction or the acquisition of a residential building or apartment on the territory of the Russian Federation, in the amount of expenses actually incurred, as well as in the amount aimed at repaying interest on mortgage loans received by the taxpayer in banks of the Russian Federation and actually spent by him on new construction or acquisition of a residential building or apartment on the territory of the Russian Federation.
The total amount of the property tax deduction provided for by this paragraph cannot exceed 1 million rubles. excluding amounts aimed at repaying interest on mortgage loans received by the taxpayer from banks of the Russian Federation and actually spent by him on new construction or the purchase of a residential building or apartment in the Russian Federation.
Professional tax deductions include the following tax deductions:
1) from taxpayers receiving income from the performance of work (provision of services) under civil law contracts - in the amount of expenses actually incurred by them and documented expenses directly related to the performance of these works (services);
2) from taxpayers receiving royalties or remuneration for the creation, performance or other use of works of science, literature and art, remuneration to the authors of discoveries, inventions and industrial designs - in the amount of actually incurred and documented expenses.
When receiving income in the form of wages, the date of actual receipt by the taxpayer of such income is the last day of the month for which he was accrued income for work duties performed in accordance with the employment agreement (contract).
In general, the personal income tax rate is set at 13%.
The tax rate is set at 35% for the following income:
- the cost of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services, in terms of exceeding the established amounts;
— insurance payments under voluntary insurance contracts in terms of exceeding the established amounts;
— interest income on deposits in banks in terms of excess of established amounts;
— the amount of savings on interest when taxpayers receive borrowed funds in excess of the established amounts.
The tax rate is set at 30% for all income received by individuals who are not tax residents of the Russian Federation.
The tax rate is set at 9% in relation to income from equity participation in the activities of organizations received in the form of dividends.
The tax amount is calculated as a percentage of the tax base corresponding to the tax rate.
The tax amount is determined in full rubles. The tax amount is less than 50 kopecks. is discarded, and 50 kopecks. and more are rounded up to the full ruble.
In accounting, the accrual of personal income tax is reflected in the debit of account 70 “Settlements with personnel for wages” in correspondence with the credit of account 68 “Calculations for taxes and fees” (we will conditionally accept subaccount 68-8 “Calculations for personal income tax ").
The transfer of personal income tax to the budget is carried out by payment order and is reflected in the debit of account 68 “Calculations for taxes and fees” (subaccount 68-8) in correspondence with the credit of account 51 “Settlement accounts”.
Payment of personal income tax on wages is made by organizations, which in this case act as tax agents.
The tax agent withholds the accrued amount of tax from the taxpayer at the expense of any funds paid by the tax agent to the taxpayer upon actual payment of these funds to the taxpayer or on his behalf to third parties. In this case, the withheld tax amount cannot exceed 50% of the payment amount.
If it is impossible to withhold from the taxpayer the calculated amount of tax, the tax agent is obliged, within one month from the moment the relevant circumstances arise, to notify in writing the tax authority at the place of his registration about the impossibility of withholding the tax in the amount of the taxpayer's debt.
Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day of actual receipt of cash from the bank for the payment of income, as well as the day of transfer of income from the accounts of tax agents in the bank to the accounts of the taxpayer or, on his behalf, to the accounts of third parties in banks.
Tax agents (organizations) are required to keep records of income and personal income tax for each employee personally. For such accounting, a “Tax Card for Accounting for Income and Personal Income Tax” is provided (Form No. 1-NDFL).
The tax card is intended for tax agents to record personally for each taxpayer:
- income that was received during the taxable period, both in cash and in kind, or the right to dispose of which the taxpayer has acquired, as well as received in the form of material benefits, subject to inclusion in the tax base for calculating the amounts of personal income tax;
— tax base separately for each type of income, for which different tax rates are established;
— the amount of tax deductions that reduce the tax base;
— the amounts of calculated and withheld tax for each type of income for which different tax rates are established, and the total amount of tax calculated and withheld for the tax period;
- amounts of income received by the taxpayer from the sale of property owned by him, regardless of the type of such property and the amount of income received;
— the amounts of tax benefits provided to the taxpayer by legislative acts of the constituent entities of the Russian Federation;
— the results of recalculation of the taxpayer’s tax liabilities for previous tax periods, made in the reporting tax period.
At the end of the year, tax agents are required to submit to the tax authorities a “Certificate of Income of an Individual for the Year” in Form No. 2-NDFL.
At the end of the year, taxpayers themselves - individuals, in cases established by law, are required to submit a tax return to the tax authorities in the prescribed form. The tax return is submitted no later than April 30 of the year following the expired tax period.
In tax returns, individuals indicate all the income they received during the tax period, the sources of their payment, tax deductions, tax amounts withheld by tax agents, amounts of advance payments actually paid during the tax period, tax amounts subject to payment (additional payment) or refund based on the results tax period.
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Benefits for employers on taxes and contributions..
There are benefits for some employers on insurance premiums. For example, for Russian developers of computer programs until 2023, the pension insurance rate is 8%, not 22%.
Art. 427 of the Tax Code of the Russian Federation - reduced rates of insurance premiums
There are no benefits for personal injury contributions. Personal income tax is formally paid by employees, although it is withheld by the employer. Therefore, there are also no benefits for employers under personal income tax.
Each type of activity has its own requirements. For example, you need to get into a special register, comply with the number requirement, or receive an official document confirming your status.
If your type of activity falls under the exemption, read the relevant clause of the tax code and consult with an accountant. The savings can be significant, but you need to arrange everything correctly. If at least one condition does not match, sooner or later the tax office will find out about it and charge contributions at the full rate.
Benefits apply only to insurance contributions from the salaries of employees and persons working under civil contracts. If an individual entrepreneur pays contributions only for himself, the benefits do not apply to him.
How is tax paid?
Payment of personal income tax can be made in the following two ways:
- the employer will automatically separate your interest rate from your salary and transfer it to the treasury;
- if there is no employer above you, but you are working, this responsibility must be carried out by you independently.
Some citizens, for whom tax agents do not transfer funds to the country’s treasury, are such citizens themselves, and are obliged to carry out all related procedures independently
The 30th day of April is the last day for filing income declarations by persons who are required to declare them independently. This category includes representatives of the following list:
- individual entrepreneurs;
- specialists engaged in private legal practice (notaries, lawyers, etc.);
- citizens who won a lottery or other game based on a risk-taking mechanism;
- citizens who sold any property and received income from it (only if the property was sold earlier than preferred by law);
- citizens who receive income in the form of payments as heirs of authors who created any scientific, literary or inventive works;
- individuals who received money as a gift from other individuals;
- individuals for monetary rewards not received from tax agents, that is, any organizations;
- residents of the Russian Federation who received funds from sources located directly outside the Russian Federation;
- citizens from whose income tax agents did not withhold tax.
If you, for example, work as a tutor, then the money charged from your students for the services provided is not 100% yours, but only 87%. The remaining 13% should be transferred to the treasury of our state
Let's give an example: if you teach privately or are engaged in legal consultations, then the income that is received as a result of conducting this activity is also subject to the tax levy considered by us in this article.
Persons who are tax residents of the country are required to pay this fee at a rate of 13%. However, in addition to this rate, there are 4 more, which we will talk about a little later, and we will also discuss how their application in a given case is regulated.
It turns out that if you earn any kind of income among those described above, then you must remember that all the funds received by you will have to be reflected in the tax return, which is submitted for verification before April 30 of the year that follows the tax period in which you received accountable funds.
The document is transferred directly to the tax office geographically belonging to your place of residence
After filing the declaration, the obligation to pay part of the income received to the treasury begins. This will need to be done before the middle (15th) of July of the same year.
Tax reporting for employees.
Employers are required not only to withhold personal income tax and pay insurance premiums, but also to submit tax reports. This way the tax office will be able to check the correctness of tax calculations.
Reports must be submitted electronically if the average number of employees for the previous year exceeded 25 people. This number is called the average number. It's not that easy to calculate. In addition, each report requires its own calculations. To avoid mistakes, consult with a professional; do not believe articles on the Internet.
In 2021, the simple rather than the average number of employees will be calculated, and the number of employees will be reduced from 25 to 10. If an employer makes payments to more than 10 individuals, he will submit reports electronically. Payment recipients will be counted every quarter of the current year. And for personal income tax - at the end of the current year.
subp. "a" clause 19 of Art. 2 Federal Law dated September 29, 2019 No. 325-FZ
You must sign the report electronically with a qualified electronic signature.
What personal income tax is not considered for?
Among the income there are some that are not subject to personal income tax calculation. The full list is specified in Article 217 of the Code.
These include:
- social benefits;
- social pensions;
- scholarships;
- maternity benefits;
- alimony (assigned by the court);
- unemployment benefit;
- compensation (for example, daily allowance or travel expenses).
Sick leave (both for temporary disability and for caring for someone in need) is subject to personal income tax according to the general rules.
As we can see, the income for which personal income tax is calculated and transferred exceeds the exceptions left by the legislator.
What is an electronic signature?
An electronic signature is like a fingerprint placed on a report. It is attached to any document, after which it is considered signed. The document can be read without a signature. It only guarantees that you have the same unchangeable document in front of you, in the form in which it was sent to you.
There are three types of such signatures: simple, unqualified and qualified. Qualified is the most secure; to work with it, you need to install a special program - a means of cryptographic information protection. The program attaches an electronic signature to the document and verifies the signatures of other participants in the exchange.
These are the reports the employer must provide to the tax office.
HELP 2-NDFL. This is a certificate for each employee about how much the employer paid him and how much taxes he withheld for the last year. The certificate must be submitted no later than March 1. Individual entrepreneurs without employees do not need to submit a 2-NDFL certificate.
According to the report, the tax office will see how much the employer paid the employee and how much personal income tax was withheld.
Sample form 2-NDFL
Sample form 2-NDFL
CALCULATION OF 6-NDFL. Unlike 2-NDFL, this is a generalized calculation for the tax agent for all employees. This is a form that reflects the income of all individuals to whom the tax agent paid, and the withheld personal income tax.
para. 3 p. 2 art. 230 Tax Code of the Russian Federation - generalized calculation of 6-NDFL
6-NDFL must be submitted to the tax office no later than the end of the month after each quarter. That is, for the first quarter of 2021, you must submit a report no later than April 30, and for the first half of the year - July 31. In 2020, the last day of October falls on a non-working day - Saturday, so the report for 9 months must be submitted no later than Monday - November 2.
Be careful with annual calculations. Now the tax code states that the annual report must be submitted no later than April 1 of the following year. But starting from 2021, a new rule will apply: the annual report will need to be submitted no later than March 1.
subp. "a" clause 19 of Art. 2 Federal Law No. 325-FZ dated September 29, 2019 - new deadline for submitting calculations
According to the new rules, it will be necessary to report for 2021, so the deadline for the annual report is not April 1, but March 1.
The tax office uses this report to know who paid the withheld tax to the budget and when. This is how they ensure that employers pay taxes on time. Therefore, it is rented 4 times a year.
If an organization has suspended its activities, but it has registered employees, you still need to submit this form for them.
Sample form 6-NDFL
Sample form 6-NDFL
CALCULATIONS FOR INSURANCE PREMIUMS must be submitted to the tax office no later than the 30th day of the month following the reporting period:
for the first quarter no later than April 30;
for the half year - July 30;
for 9 months - October 30;
for the year - January 30.
Art. 423 of the Tax Code of the Russian Federation - when to submit calculations for insurance premiums
In the calculation, you need to indicate how much compulsory insurance premiums are paid for employees under labor and civil law contracts:
1) For pension insurance.
2) For health insurance.
3) Social insurance in case of temporary disability and in connection with maternity.
If an organization has suspended its activities, but it has registered employees, you still need to submit this form.
Cover page for calculation of insurance premiums
INFORMATION ABOUT INSURED PERSONS (SZV-M). Every month you need to submit the form “Information about insured persons” to the pension fund. It must be submitted no later than the 15th day of the month following the reporting month.
If an organization has suspended operations, but has registered employees, this form must still be submitted.
Sample form about insured persons
INFORMATION ABOUT EXPERIENCE (SZV-EXPERIENCE). This is a form with information about the insurance experience of all employees. It is provided once a year based on the results of the reporting period - the year. The report must be submitted to the district Pension Fund before March 1 of the year following the reporting year. The 2021 report must be submitted by March 1, 2021. If the individual entrepreneur does not have employees, there is no need to submit this report.
If the business is liquidated before the end of the year, you must submit the form before the company closes.
The procedure changes slightly when one of the employees retires. In this case, you need to submit a separate report on your experience with the type “assignment of pension”.
Sample employee experience form
Along with the form with information about the length of service, you must send an inventory of the information being transferred according to the EDV-1 form. This inventory indicates the reports submitted, as well as the personal data of employees
CALCULATION OF 4-FSS. A calculation of accrued and paid contributions for injuries must be submitted to the Social Insurance Fund.
Calculations must be submitted quarterly. If you submit it in paper form, then no later than the 20th day of the month following the quarter. In electronic form - no later than the 25th of the same month. If the individual entrepreneur does not have employees, there is no need to submit a report.
Additionally, the following information is indicated:
1) Was sick leave paid for work-related injuries?
2) Were there any accidents at work?
3) How many employees must undergo mandatory medical examinations and when these medical examinations took place.
This report allows the Social Insurance Fund to check whether employers are paying injury contributions correctly.
Cover page of the form for accrued and paid insurance premiums
Personal income tax declaration and reporting deadlines
The most important issue for a taxpayer or accountant is the deadline for submitting personal income tax reports. Let's look at who, how and when reports personal income tax.
Entrepreneurs and individuals engaged in private practice are required to file tax returns. At the end of the year, individual entrepreneurs and private owners submit a declaration no later than April 30 of the following year. If the activity ceased in the middle of the year, the declaration must be submitted within five days from the date of termination (the tax accrued on such a declaration must be transferred no later than 15 calendar days from the date of filing the declaration).
Persons who independently calculate personal income tax, but are not engaged in business or private practice, are required to submit a declaration based on the results of the tax period no later than April 30 of the following year. In addition, those who claim social or property deductions must submit an annual declaration.
Tax agents must once a year, no later than March 1, submit to the inspectorate certificates of income for the past tax period in form 2-NDFL. In general, they are filled out for each individual who has received income from a given company or entrepreneur. In addition, tax agents are required to submit quarterly calculations in Form 6-NDFL. It includes generalized information on all individuals who received income from a tax agent. The calculation is submitted within the month following the first quarter, half year and nine months. At the end of the year, 6-NDFL is submitted no later than March 1 of the year following the reporting year.
Starting with reporting for 2021, the 2-NDFL certificate ceases to be an independent document. It becomes part of the 6-NDFL form (see “New 6-NDFL form, which includes 2-NDFL: how to fill out and when to submit”). Submission deadlines remain the same - no later than March 1 of the following year.
Keep personal income tax records in the web service, generate and submit 6‑personal income tax and 2‑personal income tax via the Internet
If a company has a separate division, then personal income tax reporting should generally be submitted at the place of registration of such divisions. Entrepreneurs who use PSN or “imputation” submit reports to the inspectorate, where they are registered at the place of business.
A tax agent who has paid income to 11 or more people is required to submit certificates in Form 2-NDFL and calculations in Form 6-NDFL strictly via the Internet. In other cases, reporting can be submitted on paper.
