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In 2016, numerous amendments to the Tax Code took effect. Thus, the order of delivery was changed, as well as the order of the report of the LLC. The changes affected by the terms of payment of NDFL (tax on individuals of individuals), the tax agents of which are organizations and individual entrepreneurs.

Basic Ndfl Payment Rules

When it comes to NDFL, the company's accountant must correctly identify three dates:

• receiving an employee of income (salary, selling, sick leave, etc.);
• tax retention;
• enumeration of tax to the budget.

It is for these deadlines that the tax service officers will be paid, and their non-compliance will be the basis for the imposition of penalties on the company.

The list of basic rules for the payment of NDFL in 2016:

• the date of calculation of the tax on the income of individuals coincides with the actual date of its receipt;
• tax retention occurs on the day of income payments to the physical face;
• listing NDFLs to the budget The tax agent is obliged no later than the next day after its deduction, the exception is vacation and hospital payments;
• since 2016, the transfer time to the budget directly depends on the type of income (salary, vacation, dividends, etc.), and not from the method of obtaining it by the physical (cash, bank payment), as it was before.

NDFL with salaries in 2016

Regardless of the tax regime and the type of activity (these information, anyone can receive,), all organizations and individual enterprises are NDFL payers with employee salaries.

date of receiving

According to the Labor Code of the Russian Federation, employees will be paid to pay at least once every half months. Days of issue are set on each individual enterprise on the basis of a collective or employment contract.

Most domestic companies pay staff work twice a month. The first payment is called an advance, and the second is the final calculation. The date of the actual receipt of the salary is considered the last day of the month, for which the payment of labor is accrued. Thus, in the tax reporting on personal income tax as the date of receipt of an employee's income in the form of remuneration, it is necessary to indicate the last number of each month.

Hold date

For the date of retention, the day of issuing the second half of the salary (final calculation) is accepted. When calculating the amount of NDFL add up payment for both half of the month.

Until the employee receives a salary in full, NDFL hold and transfer to the budget, but it does not affect the date of receipt in the reporting date.

Listing Date Budget

Since 2016, the tax agent is obliged to list the NDFL with salaries no later than the day after issuing (and, accordingly, hold) its employee. On the day of deduction, this is also permissible.

Is it possible to pay NDFL in advance?

Tax Code Similar actions are prohibited. The fiscal service will regard payments as "unexplained receipt." Exceptions are possible, but the tax agent will have a judicial procedure to establish the correctness of the NDFL calculation, if the transfer to the budget has been implemented before the deadline.

Also often accountants allow for a mistake by paying an advance tax. But according to the current legislation, the salary cannot be considered received by the end of the month, which means that the NDFL from the advance will not be summed up with the NDFL with the final salary, and the shortage will be fixed. In such a situation, the tax agent is expected to be penalties in the amount of 20% of the missing amount.

Tip:it is impossible to bypass the side of another common error of entrepreneurs, which concerns the wrong interpretation - exemption from the use of the cash register does not exempt from compliance with the cash discipline.

An example of the correct indication of deadlines and operations with NDFL with salary

On May 20, 2016, the employee was paid an advance for the first half of the current month, and on June 10 - the balance of salary for the second half of May. The day of receipt of income in the form of remuneration will be considered May 31, the Hold Ndfl retention day - June 10. List the tax to the budget is necessary on 10 or 13 June (11 and 12 Number - weekends).

Despite the fact that it is easy to determine and specify the correct dates (as well as the site), errors in the reporting still remain a common phenomenon.

Changes in the order of payment of tax from hospital and holidays in 2016

Vacations and hospitals are not associated with a salary. The tax with them is held on the day of receiving cash or bank card. Since 2016, the payment of NDFLs from vacation and hospitals to the budget has been changed. Now it can be listed no later than the last number of the month, which was issued. Previously, it was necessary to be done directly on the day of the accrual of hospital or vacation employee.

The time of payment of NDFL in 2016 for legal entities Registered in Article 226 of the Tax Code of the Russian Federation. And it depends on the type of income paid to employees.

Paters NDFL are saline. And legal entities list the NFFL only as tax agents. Therefore, if your company pays incomes to individuals, and these revenues are subject to NDFL, you must perform the duties of tax agents (Art. 226 of the Tax Code of the Russian Federation). They are as follows. On the day, when the income of the individuality is considered to be obtained, you must calculate personal income tax. When paying income you need to keep NDFL from money intended for an employee or other physical. And after that, it should be transferred to the budget. From the article you will learn when income is considered to be obtained and when it is necessary to hold the tax, as well as the amount of NDFL payment period in 2016 for legal entities.

When income is considered to be obtained according to the rules of the Tax Code of the Russian Federation

The date of receipt of income is the date on which income is recognized in fact obtained in accordance with the norms of the Tax Code of the Russian Federation. On this day, you must include income to the income on the inclination and accrual tax from it. For most income, the receipt date coincides with the date when the money is paid (sub. 1, paragraph 1 of Art. 223 of the Tax Code of the Russian Federation). But there are some types of income when it is immediately incomprehensible when they are considered to be obtained. See the table below for details.

Table. When revenues are considered to be obtained and included in the NDFL Base in 2016

* Recall that NDFLs are not subject to daily, not exceeding 700 rubles. On the day when traveling in Russia and 2500 rubles. For every day in a foreign service trip (paragraph 3 of Art. 217 of the Tax Code of the Russian Federation). And from the rest of the day, you need to accrue, keep and pay to the NDFL budget.

When you need to hold the NDFL in 2016

When paying income, you must keep NDFL. It is necessary that the income is considered received. For example, you must pay salary to employees at least twice a month (Article 136 of the Labor Code of the Russian Federation). However, when issuing an advance, it is not necessary to hold the NDFL. After all, income in the form of salaries is not yet considered received (the letter of the Ministry of Finance of Russia of 27.10.2015 No. 03-04-07 / 61550). Hold ndfl only when paying the final salary amount.

If you issued income in kind, for example, a gift to the employee, hold the personal income tax with the nearest cash payments. The same applies to income in the form of material benefits. At the same time, do not forget about such a limitation. The detected tax amount cannot exceed 50% of the amount of income paid in cash (paragraph 4 of Art. 226 of the Tax Code of the Russian Federation).

Timing of the NDFL in 2016 for legal entities

After you kept NDFL, it needs to be listed in the budget. Please note that the timing of the payment of NDFL in 2016 for legal entities changed. They are the following (paragraph 6 of Art. 226 of the Tax Code of the Russian Federation).

If you kept NDFL from vacation or hospital benefits issued by the employee, you must list the deserved tax in the budget until the end of the current month. For NDFLs from all other income, the payment time is such. You must list the detected tax no later than the day following the day of income payments.

Please note that earlier than you kept tax, listed Ndfl with the budget it is impossible. In this case, the tax will be considered paid from the Tax Agent. And this is prohibited (paragraph 9 of Art. 226 of the Tax Code of the Russian Federation). And tax authorities may calculate that the amount listed is not NFFL and require a re-payment (letters of the Federal Nadudgment of Russia from 09/29/2014 No. BS-4-11 / [Email Protected] and from 07/25/2014 No. BS-4-11 / [Email Protected]).

And the holidays are accrued and paid in December 2016, and the time when the amount of calculated and retained personal income tax must be transferred to the budget, expires in January 2017?

The form of calculation of the amount of NDFLs, calculated and held by the tax agent (6-NDFL form), as well as the procedure for its completion approved by order of the Federal Tax Service of the Russian Federation of October 14, 2015 No. MMB-7-11 / [Email Protected] In order to fill the calculation, it is stated that it is drawn up by a growing outcome of the first quarter, half of the year, nine months and a year (for the period of submission). However, in essence, this applies only to the filling of the section. 1, in which sums are summarized in all individuals the amount of accrued income, calculated and retained by Ndfl by a growing result from the beginning of the tax period according to the relevant tax rate. As emphasizes FNS, section. 1 is filled with a growing result for the first quarter, half a year, nine months and year.

But in the section. 2 calculations in the form of 6-NDFL for the corresponding reflects those operations that were produced over the past three months of this period (Letter of the Federal Tax Service of the Russian Federation dated 24.05.2016 No. BS-4-11 / 9194). An important refinement relates to just our situation: if it performs an operation in one reporting period, and it completes it in another reporting period, this operation is reflected in the period in which it is completed (see letters from 02.11.2016 No. BS-4 eleven/ [Email Protected], from 10/24/2016 No. BS-4-11 / [Email Protected]).

In order to understand which data should be included in the form of 6-NDFL for the corresponding period, you need to know:

• the date of the actual generation of income (it is determined in accordance with Art. 223 of the Tax Code of the Russian Federation). It is on this date that tax agents must be calculated by the amount of NFFL (clause 3 of Art. 226 of the Tax Code of the Russian Federation);
• the date of the NDFL;
• tax transfer period.

Date of actual income receipt.

In relation to income in the form of remuneration of the date of its actual receipt is the last day of the month, for which the taxpayer accrued income for the work duties performed in accordance with labor contract (contract) (paragraph 2 of Art. 223 of the Tax Code of the Russian Federation). At the same time, it does not matter on what day (working, non-working holiday, day off) accounts for the last day of the month. The date of the actual receipt of income in any case will be the last day. Consequently, the calculation of the amount of NDFL is made by the tax agent on the last day of the month, for which the taxpayer accrued income for the work responsibilities performed (letters of the Ministry of Finance of the Russian Federation of November 23, 2016 No. 03-04-06 / 69179, No. 03-04-06 / 69181).

As for the date of the actual receipt of income in the form of holidays, it should take into account the position formed by the Presidium of you in the decision of 07.02.2012 No. 11709/11.

Paying for leave, despite the fact that it is associated with the employment of the taxpayer with a tax agent, has a different (excellent salary) nature, since in fact at this time the employee is free from the execution of labor duties. Consequently, the listing of personal income tax, held with the amount of vacation payment, cannot be made according to the provisions of paragraph 2 of Art. 223 Tax Code.

As a result, the date of the actual receipt of income in the form of vacation payment is determined according to PP. 1 p. 1 Art. 223 of the Tax Code of the Russian Federation as the day of the payment of income, including transferring income to the taxpayer accounts in banks or on his instructions to third-party accounts. The presented position was also demonstrated in the letters of the Ministry of Finance of the Russian Federation of 06.06.2012 No. 03-04-08 / 8-139 (directed to the letter of the Federal Tax Service of the Russian Federation dated 13.06.2012 No. EF-4-3 / [Email Protected]), FNS of the Russian Federation of 01.08.2016 No. BS-3-11 / [Email Protected]

note

Vacations need to be paid no later than three days before the start of the vacation (Part 9 of Art. 136 of the Labor Code of the Russian Federation). Violation of this requirement is an administratively punished act, for which the responsibility comes under Part 1 of Art. 5.27 of the Administrative Code of the Russian Federation, which confirms the judicial practice (see, for example, the decisions of the Moscow City Court dated 04.04.2016 in case No. 7-4562 / 2016, the Supreme Court of the Udmurt Republic dated February 24, 2016 in case No. 7-80 / 2016). At the same time, the circumstances of the case may indicate the absence of an offense, as it turned out in case No. 7-8 / 2016. The employer and the employee came to an agreement on the provision of annual and additional leave from January 16, 2015 to 02/15/2015. Statement of the Employee for the provision of holidays was dated January 14, 2015, the order of the employer about the provision of leave was issued on January 14, 2015, the employer's payment was made on January 15, 2015. These circumstances indicate a violation by the employer of the provisions of Part 9 of Art. 136 of the Labor Code of the Russian Federation, payment of vacation is made by him immediately after the publication of the order for the provision of leave, while the period itself between the date of publication of the order and the date of the beginning of the leave was three days (the decision of the Supreme Court of the Udmurt Republic dated January 25, 2016).

Holder deduction date NDFL.

In accordance with paragraph 4 of Art. 226 Tax Code of the Russian Federation Tax agents are obliged to keep the accrued amount of personal income tax directly from the taxpayer's income in their actual payments, taking into account the nuances established by the specified clause. (Features of tax retention are determined in relation to innocent income and income in the form of material benefits.)

Thus, if the salary is paid not on the last day of the month for which it is accrued, and later, the date of actual income receipt and the date of the identification of NDFL falls on different days and, quite possibly, different reporting periods. When paying holidays similar situation It does not arise, since the date of the actual generation of income and the deduction date of the NDFL coincide.

List of personal income tax.

Based on paragraph 6 of Art. 226 Tax Code Tax agents are obliged to list the amounts of calculated and retained NDFLs no later than the day following the day of payment of the income taxpayer. But from this rule there are exceptions regarding the payment of income in the form of temporary disability benefits (including a childcare allowance) and pay for vacations. In such income, the obligation to transfer the calculated and retained tax should be fulfilled no later than the last number of the month, in which payments were made.

It is necessary to take into account: if the deadline for transferring NDFLs is on the weekend or non-working holiday day under the legislation of the Russian Federation, then the end of the deadline is the closest working day following him (paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation).

Fill the calculation in the form of 6-NDFL.

So, to enable the relevant data in Section. 1 calculation of the form 6-ndfl is sufficient so that the date of the actual revenue receipt has accounted for a period of representing the specified calculation. But section. 2 is filled in if the lisitation period of the detected and calculated NDFL ended in one of the last three months of the reporting period.

Example

Transport company salary accrued in December 2016 paid on 12/30/2016. On the same day, the resulting NDFL amount is listed in the budget. The payment on December 30 was made due to the fact that the date of payment of the second part of wages (8th) was provided for by the rules of the internal labor regulation - in this case, January 8, 2017 - is a non-working holiday. After all, according to Part 8 of Art. 136 of the Labor Code of the Russian Federation in the coincidence of the Day of Payments with a weekend or non-working holidays payment of wages is made on the eve of this day, such a date (payment day) in the situation under consideration is December 30, 2016.

The salary amount for December 2016 is 850,000 rubles. (20 employees), the amount of NDFL calculated from it at a rate of 13% - 109,590 rubles. (Standard tax deductions are applied in the amount of 7,000 rubles). Calculation: (850 000 - 7 000) rub. x 13% \u003d 109 590 rub.

In addition, 12/13/2016 Transport company paid vacation (driver) in the amount of 30,450 rubles. (minus NDFL - 4,550 rubles.). Calculation: 35 000 rubles. x 13% \u003d 4 550 rub.

In the situation in question, the date of the actual receipt of income in the form of wages accrued in December 2016 is 12/31/2016, the date of deduction of the NDFL - 12/30/2016, the deadline for transfer of the NDFL - 09.01.2017.

The date of the actual receipt of income in the form of vacation payment and the deduction date of the NDFL with the amount of vacation pays coincide, this is December 13, 2016. The amount of NDFL into the budget should be transferred no later than 09.01.2017.

In this regard, information about the indicated income, the amount of calculated and retained tax is reflected in the section. 1 calculation in form 6-NDFL for 2016, section. 2 Filling is not subject to. Relevant information in Section. 2 It is necessary to reflect in the calculation for the first quarter of 2017 (in Section 1, the data is not included).

In order to be clear how in the described situation, the calculation of 6-NDFL form should be filled out, do not take into account other data.

First, fill the calculation for 2016 (only sec. 1).

Calculated in the form of 6-NDFL for the first quarter of 2017, based on our situation, it is necessary to fill only sec. 2.

If the date of the actual income and the lifting period of NFFLs falls at different reporting periods, then the information in the form of 6-NDFL form is included in two stages. In the calculation of the reporting period, to which the date of the actual income is obtained, sect is filled. 1, the data is in section. 2 are reflected when filling out the calculation for the next reporting period.