The deadline for transferring personal income tax from vacation pay

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

In 2015, changes were made to the Tax Code of the Russian Federation regarding the timing of payment of personal income tax. They came into force on January 1, 2016. What is the deadline for transferring personal income tax from salaries and other income?

New deadlines

Under the new rules, the period for transferring personal income tax is limited to the day following the day the income is paid. If the calculation is carried out in parts, then the tax should be transferred similarly. If we are talking about the payment of disability benefits and vacation pay, tax withholding must be carried out no later than the last day of the current reporting month. If the deadline for transferring personal income tax falls on a weekend, then payment must be made on the next business day.

Calculation

The term for transferring tax in 6-personal income tax is counted from the moment the income is received. This is the day:

• receipt of payment by transferring money to a bank account or in cash;
• issuance of income in the form of goods, services;
• buying securities;
• when the set-off was made;
• writing off bad debts from the balance sheet;
• last day of the month for approval of the advance report on the return of the employeefrom a business trip;
• last day of the month during the term of the loan.

The agent must deduct the calculated amount from the payer's income upon payment of funds.

Date of retention

Personal income tax from income in cash is subject to withholding at the time of payment of funds to the employee. Tax on income given in kind or in the form of a material benefit must be withheld from any remuneration. Then the date of payment and retention may differ. The fee amount withheld at a time cannot be more than 50% of the reward.

Payment due dates

The deadline for transferring funds depends on the type of income. According to the general rules, funds must be received in the budget no later than the day following the payment of income. If the employer paid the salary for January on February 3, then the date of receipt of funds is considered to be January 31, withholding is February 3, and the deadline for payment is February 4.

Example 1

From January 19 to January 25, 2016, the employee was on vacation. Holiday pay was on January 17 in the amount of 10 thousand rubles. Employee salary - 45 thousand rubles. For January, in which he worked 10 days, 30 thousand rubles were accrued. (45\1510). No salary deductions.

On the date of payment of vacation pay, personal income tax should be withheld: 100, 13=1.3 thousand rubles.

The deadline for transferring personal income tax from vacation pay is February 1 (since January 31 is a day off).

Individual income tax from wages: 300, 13=3.9 thousand rubles

Calculate personal income tax on January 31, withhold - when paying income, transfer - the next day.

Advance paymenttax

An employee can receive vacation pay and sick pay at the same time per month. What is the deadline for paying taxes in this case? Can I make an advance payment?

The term for transferring personal income tax from sick leave is limited to the last day of the month in which the payment is made. You can transfer the tax amount earlier, but not later than the agreed date. For example, an employee's vacation starts on April 25 and lasts until May 15. Vacation pay was accrued in the amount of 10 thousand rubles. Personal income tax was withheld from them - 1.3 thousand rubles. The funds were transferred to the budget on April 16. On the same day, the employee was given 8.7 thousand rubles. The tax can be paid on the day the income is issued. It is not possible to transfer funds in advance to the budget. The tax is subject to withholding from the income of the employee. It is prohibited for an agent to pay it at his own expense (Article 226). The transferred amount is considered as erroneously paid and is subject to return. It does not count as tax advance. If the employer violated the standard deadline for transferring personal income tax, referring to the transferred prepayment, the Federal Tax Service may charge an additional pen alty.

Pen alties

If the deadline for transferring personal income tax in 6-personal income tax was violated or the wrong amount was calculated, then a fine of 20% of the amount to be transferred is imposed on the tax agent. In addition, a pen alty fee is charged for each day of delay in payment, starting from the day following the statutory day. It is calculated as a percentage in the amount of 1\300 of the rate of the Central Bank of the Russian Federation. The deadline for transferring personal income tax may be violated not only due tolack of funds. If the organization in the payment order did not correctly indicate OKATO, then the tax will be considered not paid.

Special occasions

The new rules, which determine the period of transfer of personal income tax, cause a lot of controversial situations. Consider them in more detail.

Closing the month

Very often the company paid salaries 2 times. The advance payment is transferred on the last day of the month. The final settlement is carried out on the 15th day of the next period. In this case, the organization pays the tax after the transfer of the second part of the salary. The employer refers to the fact that personal income tax must be withheld at the final settlement. But in this case, such an interpretation of the requirements of the Tax Code of the Russian Federation is not legitimate. The advance payment is transferred on the last day of the reporting period. The enterprise had an obligation to withhold the amount of tax (Article 223 of the Tax Code). Violation of this requirement may result in fines and pen alties.

Terms for transferring personal income tax from vacation pay

The employee was fired in 2015. Salary and unused vacation pay were issued only in 2016. When paying the funds, the agent did not withhold personal income tax. In this case, we are talking about receiving two types of taxable income.

When receiving a salary, the tax payment deadline is the last day of the income accrual period. If the employment relationship was completed before the expiration of the month, the last day of work is considered the date of receipt of income. The day of payment or actual transfer to the account of unused vacation pay is considered the moment of receiptincome.

If personal income tax was not withheld from the funds received, then individuals are obliged to pay the tax on their own and submit a declaration to the Federal Tax Service. In this case, the employee must submit two tax returns to the tax office: on salary and on compensation on their own. The deadline for transferring personal income tax upon dismissal and reporting is July 15 of the next year.

Example 2

The company gave employees bonuses for the month. The tax from them was transferred at the end of the month - on the day the employees were paid salaries. The Federal Tax Service may regard these actions as a violation of the deadlines for tax transfer. The argument can be that the bonus is a separate type of remuneration for work. The standard deadline for transferring personal income tax from wages does not apply to it. You can defend your point of view only through the court. As a confirmation, you can provide a TC, which says that the bonus is an encouragement for high-quality and conscientious work, which stimulates productivity. This payment is considered part of the salary. Taxation of income is carried out according to general rules.

Where to transfer

Having figured out how long the tax is due in 6-personal income tax, let's move on to the question of how and where to transfer funds.

Personal income tax should be paid at the place of registration. If the organization has divisions, then the tax is paid in all branches. The amount of the fee payable by a branch is deducted from the income of the employees of that branch. These are the persons whowork functions under employment contracts. But the division can pay income to persons registered under civil law contracts. The income tax of such employees is transferred at the location of the branch.

If an employee has worked in several departments for a month, then the tax from his income must be transferred to the budgets at the location of each department, taking into account the actual time of work. If the fee is paid at the location of one of the branches, there are no grounds for charging a fine. The Tax Code does not provide for liability for violation of the procedure for transferring funds.

If the amount of tax is less than 100 rubles, then the deadline for transferring personal income tax to 6-personal income tax is moved to the next month. This amount will need to be paid along with the accruals of the next month, but no later than December 31 of the current year.

If an organization is a tenant under a lease, it automatically becomes an agent. The enterprise is obliged to withhold and pay tax on a general basis. As in the previous case, if the organization has subdivisions, then the branch with which the lease agreement has been concluded must pay personal income tax.

Overpayment credit

Excessive personal income tax amounts cannot be credited to the account of arrears on other taxes. For personal income tax, the organization performs the duties of an agent, it is not a payer. Arrears and overpayments are formed by an individual. However, overpaid tax amounts can be refunded.

6-NDFL

For all income paid since 01/01/16agents submit a 6-personal income tax report. Consider how to fill out a report in non-standard situations. Salaries are often paid in monthly installments. How to reflect this in the report?

St. 223 of the Tax Code establishes that the date of receipt of salary is the last day of the month in which it was accrued. Let's say the salary for February was paid on the 25th. Fill out the report:

• p. 100 (reporting period) - 2016-28-02;
• p. 110 (day of payment) ― 2016-25-02;
• p. 120 (day of transfer of funds to the budget) - 26.02.2016;
• lines 130 and 140 show the corresponding amounts.

When recalculating the tax for the previous period, excessively withheld amounts are subject to return to the payer's account. An update on 2-personal income tax and payment orders should be submitted to the inspection.

The reference number must correspond to the original one, and the date is the current one. In the certificate, the fields on the accrued, withheld tax amounts are filled in according to the new data. The "Overdeductible Amount" line remains blank.

The return of personal income tax is carried out according to the rules prescribed in Art. 231 NK. This procedure is carried out within three months from the date of receipt of the application. The overpayment can be credited against future tax payments for all employees whose income is taxed.

The procedure is as follows. The employee writes an application for the return of overpaid personal income tax. The employer has 10 days to submit his application to the Federal Tax Service. In this case, the funds will be credited to the account of the organization. Waiting for a response from the FTS for a long timenot worth it. It is better to pay the employee at his own expense. A delay in the payment of income threatens with a fine in the amount of one three hundredth of the rate of the Central Bank of the Russian Federation per day of delay.

In addition to the report, you must provide an extract from the personal income tax register, certificates, calculations with corrected errors and payment documents. The amount of the returned tax must be reflected in line 090 of the report on an accrual basis.