Salary
Natalya Vasilyeva
Certified Tax Advisor
Current as of October 25, 2019
Missing the deadline for paying personal income tax and insurance contributions threatens the employer with a fine, sometimes quite serious. To prevent this, we recommend using the tables we have prepared, in which you will see the deadlines for paying salary payments in 2020. All dates in the tables are indicated taking into account the rule for transferring weekends and non-working days established by clause 7 of Art. 6.1 Tax Code of the Russian Federation.
Deadline for payment of personal income tax on wages in 2021
Personal income tax should be withheld from your salary when it is actually paid. On the same day you can pay personal income tax to the budget. The deadline for paying personal income tax in 2021 on wages is the day following the day of payment of wages (clause 6 of Article 226 of the Tax Code of the Russian Federation).
As a general rule, there is no need to withhold and pay advance tax to the budget in 2021 (letter of the Ministry of Finance of Russia dated July 22, 2015 No. 03-04-06/42063 and the Federal Tax Service of the Russian Federation dated January 15, 2016 No. BS-4-11/320). But there is an exception. If the advance was issued on the last day of the month, then you must pay personal income tax on the advance no later than the next day. Then, when the second part of the salary is paid, the remaining tax for the month worked should be transferred. The Supreme Court came to this conclusion in its ruling dated May 11, 2016 No. 309-KG16-1804.
Deadlines for payment of personal income tax by a tax agent
Next, we will note when a tax agent should pay personal income tax in 2021 in the most common situations.
- Advance and salary for the second half of the month - the day following the day of payment of salary for the second half of the month.
- Bonus – the day following the day of its payment.
- Vacation pay is the last day of the month in which they are paid.
- Sick leave is the last day of the month in which they are paid.
- Payments upon dismissal, including compensation for unused vacation and salary - the day following the last day of work.
- LLC dividends – the day following the day of their payment.
- Payments under GPC agreements (contract, provision of services) - the day following the day of payment of any income under the agreement, including advance payment.
- Material assistance and other cash income - the day following the day of payment.
- The material benefit from saving on interest is the day following the next cash payment after calculating the personal income tax from the financial benefit.
If personal income tax payment deadlines are violated in 2021, penalties will be charged for each day of delay. To avoid such costs, it is important to be aware of payment dates and adhere to them.
See the table for the deadlines for paying personal income tax on different types of income of individuals: wages, vacation pay, sick leave benefits and other payments.
What amounts are not subject to income tax?
The Tax Code of the Russian Federation does not contain certain benefits for personal income tax. But it provides for certain amounts:
- in the form of income that is not taxed at all;
For details, see this material.
- which are not taxed in the prescribed amount and are deducted from the income received (deductions). That is, the income received is reduced by the amount of the deduction and income tax is withheld from the balance.
There are deductions:
- standard (children's deductions);
- property (for the acquisition/sale of property);
- social (for treatment, training, pensions);
- professional (only for individuals performing work under GPC contracts, as well as individual entrepreneurs, self-employed persons, etc.);
- investment (for individuals who open investment accounts and also receive income from the sale (redemption) of securities traded on the ORS)
For details, see our section “Tax deductions for personal income tax in 2019-2020.”
Table with the main deadlines for transferring personal income tax in 2021
| Type of income | Deadline for transferring personal income tax |
| Salary | Next business day after payment of money |
| Vacation pay | The last day of the month in which money was transferred to the employee |
| Sick leave | The last day of the month in which money was transferred to the employee |
| Over-limit daily allowance for business trips and reimbursement of expenses without supporting documents | Next business day after payment of money |
| Awards | Next business day after payment of money |
Table with all personal income tax payment deadlines in 2021
| Type of income | When to recognize income | When to withhold tax | When to transfer personal income tax | Base |
| Salary and bonuses | ||||
| Prepaid expense | 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 | Clause 2 Art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation |
| Final payroll | Last day of the month in which income was accrued | At the time of payment after income recognition | Next business day after payment of money | Clause 2 Art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation |
| Salary in kind | Last day of the month in which income was accrued | From the first cash payment after income is recognized | Next business day after payment of cash income | Clause 2 Art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation |
| Bonuses for holidays, such as anniversaries | The day the bonus was paid | At the time of payment | Next business day after payment of money | Subp. 1 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation |
| Quarterly or annual bonus for performance | The day the bonus was paid | At the time of payment after income has been recognized | Next business day after payment of money | Clause 2 Art. 223, para. 1 clause 6 art. 226 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia 10/05/2017 No. GD-4-11/20102 |
| 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 of money | Subp. 1 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation |
| Royalties under copyright agreements | The day the fee was paid | At the time of payment | Next business day after payment of money | 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 | Subp. 1 clause 1 art. 223, para. 2 clause 6 art. 226 Tax Code of the Russian Federation |
| 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 of money | 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 4,000 rubles. in year | The day the financial aid was paid | At the time of payment | Next business day after payment of money | 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 of money | 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 cash payment after income is recognized | Next business day after payment of cash income | Subp. 1 clause 1 art. 223, para. 1 clause 6 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 | The last day of the month in which the advance report was approved | From the first cash payment after income is recognized | Next business day after payment of money | Subp. 6 clause 1 art. 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation |
| 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 cash payment after income is recognized | Next business day after payment of money | 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 payment after income is recognized | Next business day after payment of money | 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 after income has been recognized | Next business day after payment of money | 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 the month during the term of the loan agreement | From the first payment after income is recognized | Next business day after payment of money | Subp. 7 clause 1 art. 223, clause 4 and clause 6 226 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 cash payment after income is recognized | Next business day after payment of money | Subp. 3 p. 1 art. 223, clause 4 and clause 6 226 Tax Code of the Russian Federation |
| Payments to the founders and participants of the company | ||||
| Dividends from equity participation | The day the money was transferred to the founder's account | At the time of payment | Next business day after payment of money | Clause 1, Article 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation |
| 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 of money | 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 of money | 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 of money | Clause 1, Article 223, para. 1 clause 6 art. 226 Tax Code of the Russian Federation |
Features of taxation of material assistance.
Clause 8.3 of Art. 217 of the Tax Code of the Russian Federation provides for an exemption from personal income tax for amounts of payments (including in the form of material assistance) made to taxpayers in connection with a natural disaster or other emergency, as well as to taxpayers who are family members of persons who died as a result of natural disasters or other emergencies circumstances, regardless of the source of payment.
In Letter No. 03‑04‑06/44861 dated 08/04/2015, the Ministry of Finance considered the issue of taxation of material assistance issued by an organization to an employee in connection with the loss of property in a fire.
According to officials, for the purposes of applying clause 8.3 of Art. 217 of the Tax Code of the Russian Federation, a fire can be classified as a natural disaster or emergency circumstance if its occurrence was not intentional and was not associated with deliberate actions or inaction of individuals affected by the fire claiming exemption from paying personal income tax on the amount of a lump sum payment.
To confirm the fact of a fire that occurred in connection with a natural disaster or emergency, you should contact the relevant authorities to obtain a certificate (in particular, the State Fire Service of the Ministry of Emergency Situations). At the same time, exemption from taxation of lump sum payments received in connection with the loss of the taxpayer’s property in a fire requires confirmation of the relevant fact.
