What is the deadline for the payment of personal income tax in 2018? What are the deadlines for transferring personal income tax from salaries and dividends? How to pay tax to entrepreneurs, as well as what changes in the payment of this tax have occurred this year.
The income of each individual received from sources in Russia and from sources outside the country (by persons having the actual right to pay income in Russia - tax residents) is subject to personal income tax, except for income exempt from taxation.
Personal income tax for an employee is transferred to the budget by tax agents. Each type of income has its own due date. We have listed them in the table.
Table number 1. Terms of transfer of personal income tax.
Type of income
Income payment date
Due date for tax payment
Salary for the first half of the month
Salary for the second half of the month
from 16 to 30 (31) of the current month
from the 1st to the 15th of the next month
(paragraph 5, part 4, article 136 of the Labor Code of the Russian Federation; Letter of the Ministry of Labor of Russia dated September 21, 2016 No. 14-1 / V-911)
Not later than the day following the day of payment of wages (clause 6, article 226 of the Tax Code of the Russian Federation)
Temporary disability allowance (the allowance is granted within 10 calendar days from the date of filing the sick leave)
on the next day after the award of the allowance, set for the payment of wages
Not later than the last day of the month in which these incomes were paid
(clause 6, art. 226 of the Tax Code of the Russian Federation)
Vacation
No later than three days before the start of the vacation (part 4, article 136 of the Labor Code of the Russian Federation)
Calculation of severance
On the day of dismissal or no later than the next day after the day when the dismissed person requests payment
(Article 140 of the Labor Code of the Russian Federation)
Not later than the day following the day of payment of the calculation upon dismissal
Terms of transfer of personal income tax from wages in 2018
Separately, we will tell you about the deadlines for transferring personal income tax from wages. Tax agents must transfer the amount of personal income tax from the salary no later than the day following the day the income is paid (clause 6 of article 226 of the Tax Code of the Russian Federation).
Those. Payroll tax can be paid either on the payday or the next day.
Terms of payment of personal income tax in 2018 for entrepreneurs and persons engaged in private practice
Individuals are taxpayers of personal income tax. Individuals also have the right to engage in entrepreneurship or private practice without forming a legal entity, registering in the prescribed manner individual entrepreneurs or private notaries, lawyers.
They are classified as a separate category of individuals for the payment of personal income tax due to the peculiarities of its calculation: they calculate and pay tax on the amount of income received from their individual activities, while making advance payments on the basis of tax notices.
Table number 2. Terms of payment of personal income tax for individual entrepreneurs and for persons engaged in private practice.
Timing tax period
When to pay
Terms for payment of advance payments (clause 9, article 227 of the Tax Code of the Russian Federation)
January June
July - September
October December
Deadline for payment of the total amount of tax (clause 6, article 227 of the Tax Code of the Russian Federation)
Terms of payment of personal income tax on dividends in 2018
The payment of the amount of personal income tax in relation to dividends is carried out by the tax agent individually for each individual receiving income in the form of dividends. It is necessary to calculate and pay tax to the budget separately for each payment of dividends.
Until what date the accountant transfers personal income tax when paying dividends, we have shown in this table.
Table number 3. Deadline for payment of income tax on dividends.
Dividend payout period
Due date for tax payment
The term for paying dividends for an LLC is determined by the charter or by a decision of the general meeting of the company's participants. The payment period must not exceed 60 days from the date of the decision
(clause 3, art. 28, Law No. 14-FZ)
The LLC has the right to decide quarterly or once every six months or once a year on the distribution of its net profit between members of the society
(clause 1, article 28, Law No. 14-FZ)
(clause 6, art. 226 of the Tax Code of the Russian Federation)
The decision on payment, the procedure and date of payment of dividends for a JSC is made at general meeting shareholders
(clause 3, article 42 of Law No. 208-FZ)
JSC is entitled to pay dividends on shares based on the results of the first quarter, six months, nine months of the reporting year. The decision on payment can be made within three months after the end of the period for which it was decided to pay dividends
(clause 1, article 42 of Law No. 208-FZ)
Not later than the day following the day of payment of income
(clause 6, art. 226 of the Tax Code of the Russian Federation)
The tax agent is obliged to pay tax amounts to the budget in respect of income from transactions recorded on an individual investment account no later than 1 month from the date of payment of income (including in kind) on which the tax was calculated
(clause 4, art. 214.9 of the Tax Code of the Russian Federation)
- regarding transactions with securities and derivatives financial instruments, tax agent pays the tax withheld from the taxpayer no later than one month on the earliest of the following dates:
1. end date of the relevant tax period;
2. the date of expiration of the agreement on the basis of which the tax agent pays income to the taxpayer;
3. payment date Money(or transfer valuable papers)
(clause 9, art. 226.1 of the Tax Code of the Russian Federation)
We offer to download a useful table for the payment of personal income tax in 2018: the payment terms in the table are indicated in relation to the terms for paying income.
A tax of 13% on the income of individuals is paid by citizens or foreigners on their own or through tax agents, which are their employers. At the same time, the deadline for paying personal income tax in 2018-2019. different for other types of income. When to pay personal income tax, read the article.
For personal income tax, the payment deadline is set in Art. 226 - 227 of the Tax Code. The periods for transferring funds to the budget vary for:
The amount of the state fee is determined based on the amount of income of citizens or foreigners.
It is difficult for tax authorities to keep track of the date of actual receipt of money or other valuables if an individual receives income not for work. However, the employers of the Federal Tax Service of the Russian Federation, together with the labor inspectorate, are monitored very closely.
The deadlines for paying personal income tax in 2018 and 2019, given in the table below (Chapter 23, Articles 226 - 228 of the Tax Code), are mandatory, and their violation threatens with fines and sanctions. If you are afraid of delays and do not want problems with tax, we advise you to entrust the work of paying personal income tax to trusted professionals - for example, specialists from the Glavbukh Assistant service. Experienced accountants will generate payments themselves and make transfers to the tax office on time
|
Persons obliged to transfer money to the budget |
Type of profit |
Deadlines for transferring money to the budget of the Federal Tax Service of the Russian Federation |
|
Tax agents |
Wage |
On the same day when the salary is transferred to the employee, or the next day after the employee receives the income, but no later |
|
Vacation |
On the last day of the current month, if it does not fall on a weekend or holiday when vacation pay was paid (for example, the money was issued to an employee on November 8, 2018, the company is obliged to pay the state fee until November 30 inclusive) |
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Sick leave (including transfers of benefits if the employee took forced leave to care for a sick family member) |
Until the 28th (29th), 30th or 31st (depending on the month when sick leave was paid to the worker) |
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Other income (for example, bonuses) |
The tax is calculated on the same day when the income is transferred to hired personnel, and is paid on the same day or on the next day after the actual receipt financial resources individual |
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Profit from trading in bonds, shares and other securities |
The tax is paid within 1 month after it is calculated by the agent. In this case, the deadline will depend on which event occurs first: the date of transfer of funds to the holder of securities or the return of bonds and shares to him; termination of mutual contractual obligations between an individual and a withholding agent on the basis of the date specified in the securities management agreement; the end of the tax period for the transfer of personal income tax to the Federal Tax Service of the Russian Federation. |
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Entrepreneurs for themselves |
Profit actually received by IP for the billing period |
Dates of transfer of funds to the budget: |
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The profit that an individual entrepreneur can presumably receive from his work |
The amount of expected earnings is indicated by the entrepreneur in any amount. After the Federal Tax Service of the Russian Federation sends notifications to the individual entrepreneur, on the basis of which he pays advances in 2018: Advances in 2019 are paid according to the following schedule: |
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Individuals for themselves |
Income subject to personal income tax in accordance with Ch. 23 NK, but not calculated by the agent |
Deadlines for transferring funds to the budget: |
Unlike other contributions for personal income tax, the deadlines for payment do not apply to regional legislative acts. For the tax, uniform deadlines are established throughout the country.
Although the deadline for transferring personal income tax is very clearly indicated in the Tax Code of the Russian Federation, accountants sometimes have questions that they cannot find unambiguous answers in the code. If your company does not have a qualified specialist on staff, contact the accountants of the Glavbukh Assistant service for help. It is convenient and profitable: the help of an outsourced professional is much cheaper than the maintenance of a full-time employee. See for yourself - see prices here.
Below are the most popular questions:
Question #1: Under the Labor Code, an employer is required to pay wages twice a month. Does this mean that the tax must also be paid twice a month?
No, the timing of the transfer of personal income tax in 2018-2019. from wages do not depend: the state fee is paid to the budget of the Federal Tax Service of the Russian Federation only once a month. At the same time, the last date for paying 13% will be the day following the receipt by the employee of the entire amount of earnings for the month (advance payment + balance of the debt to the employee) (tax service letter No. BS-4-11/320, published in 2016).
Question number 2: By the end of the year, the founders of the LLC received dividends. Should the organization be considered their tax agent, or do the founders submit declarations themselves? If entity is considered an agent, how long does it take to transfer 13%?
LLC in this case will indeed act as a tax agent of the founders. Deadline for paying personal income tax on dividends in 2018-2019 determined according to the rule applied for salaries, bonuses and other income. The state fee is paid to the budget on the next day after the actual receipt by the founders of the profit from the activities of the organization.
Having figured out when to pay personal income tax, you need to know what will happen if you delay the date or not pay at all.
In this case, the entrepreneur may block the settlement accounts, and he himself will be obliged to pay:
For personal income tax, the terms of payment are regulated by the Tax Code of the Russian Federation. Who are the taxpayers, what incomes are considered objects of taxation, what are the payment terms for personal income tax, we will consider in the presented article.
For determining tax base for personal income tax and the timing of tax payment, it is necessary to find out who the taxpayer is.
taxpayer income tax are individuals:
Since the main sources of income are employers, they, as tax agents, are involved in the calculation and payment of personal income tax to the budget (Article 226 of the Tax Code of the Russian Federation).
In Art. 226 of the Tax Code of the Russian Federation, the terms of payment are prescribed for personal income tax. It is difficult to identify a violation of the payment deadlines for personal income tax, since the taxpayer can receive income on any day. Personal income tax is withheld from the taxpayer from income when they are actually paid. Tax agents must transfer tax to the budget on the day the income is paid to the taxpayer or the next day.
Since the employer is obliged to pay wages to employees every 15 days, many accountants have a question: “Do I keep and transfer personal income tax when issuing an advance?”
The date of receipt of income in the form of wages is the last day of the month. Then the calculation of income tax to be withheld is carried out. Since the advance is paid before the end of the month, it is not necessary to withhold and transfer tax from it.
Thus, income tax from wages is withheld 1 time upon payment of the 2nd part of earnings and transferred no later than the day following the date of payment.
For personal income tax from sick leave and vacation pay, clause 6 of Article 226 of the Tax Code of the Russian Federation, a special date is set: no later than the last day of the month in which the income was received. That is, the tax should be withheld at the time of payment of income, and transferred to the budget - no later than the last day of the month in which benefits and vacation pay were paid.
If the deadline falls on a holiday or weekend, the transfer date is moved to the first day following the non-working date.
Thus, the deadline for paying income tax on sick or vacation pay in 2019 is set at:
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Month of payment of benefits or vacation pay |
Deadline for transferring tax to the budget |
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January 2019 |
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February 2019 |
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April 2019 |
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August 2019 |
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September 2019 |
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October 2019 |
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November 2019 |
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December 2019 |
Which individuals independently calculate and transfer personal income tax to the budget?Taxpayers are required to calculate and pay personal income tax themselves if:
The object of taxation is the income received from the activities of these categories of taxpayers:
The calculation and payment of personal income tax is carried out by tax residents of the Russian Federation, namely:
What is the deadline for the transfer of personal income tax in case of self-payment of tax by an individual?The procedure and terms for the payment of personal income tax and various situations for the payment and transfer of tax are reflected in tax code RF. The persons listed in Art. 227 and 227.1 of the Tax Code of the Russian Federation, or persons who have received income in accordance with Art. 228 of the Tax Code of the Russian Federation, must pay personal income tax before July 15 of the year following the tax period, unless otherwise provided by law (clause 9 of article 227 of the Tax Code of the Russian Federation). At the same time, they must submit a declaration to the tax office at the place of registration (residence) before April 30 of the year following the tax period. If the tax agent did not withhold personal income tax in whole or in part when paying income, the taxpayer must independently calculate the tax, clarify the payment terms for personal income tax with the tax authorities and pay it to the budget. For this you need:
An individual must pay the tax before July 15 of the year following the tax period in which the tax agent did not withhold the tax. There are cases when the tax agent withheld the tax, but did not transfer it to the budget. In such a situation, the procedure for paying personal income tax discussed above is unacceptable. For a taxpayer, the day the tax agent withholds personal income tax is the day it is paid (subclause 5, clause 3, article 45 of the Tax Code of the Russian Federation). If the taxpayer has violated the deadline for paying personal income tax, he has an arrears (Article 11 of the Tax Code of the Russian Federation). The tax authority, on the basis of this pass, issues to it a demand for the payment of the amount of tax and penalties accrued at the time of the demand. This requirement the taxpayer must comply within 8 working days, unless otherwise specified. ResultsEach type of income has its own deadlines for paying personal income tax. For most incomes, including wages, personal income tax must be transferred no later than the day following the date of payment of income. personal income tax from vacation pay and hospital benefits transferred until the last day of the month in which the income was paid to the taxpayer. Self-employed persons and physicists who received income from the sale of property or won the lottery are required to independently calculate and transfer tax no later than July 15 of the year following the reporting year. |
Renting a home, selling real estate, winnings, expensive gifts, engaging in private practice - all these and many other types of income are subject to a 13 percent personal income tax.
Every year, Russians are required to report on such income received in addition to wages, submitting to tax authorities declarations in the form 3-NDFL. This year, as Rossiyskaya Gazeta was told in the Federal tax service, the declaration campaign ends on May 3.
Who must file a 3-personal income tax return?
Those who sold last year real estate(apartment, house, dacha), which was owned by them less than minimum term ownership of property (5 years, in some cases 3 years). You will not have to pay tax if a person sells an apartment cheaper (or equal in value) than he bought. In this case, a deduction in the amount of expenses incurred is applied.
Those who sold their car or otherwise vehicle(for example, a boat) that has been owned for less than three years. When selling such property, the tax deduction is 250 thousand rubles. That is, the income from its sale can be reduced by this amount.
Those who rented out real estate.
Those who win at gambling (casino).
Those who received interest, dividends from individual Russian enterprises and foreign organizations with a subdivision in the Russian Federation, the tax from which was not withheld upon payment.
Those who received as a gift a house, a car, shares, a share in a land allotment, a share in housing, are not from a close relative. Under close relatives, the Family Code understands mother, father, spouse or spouse, brother, sister, daughter, son. If an expensive gift comes from them, then a donation agreement is drawn up, and nothing needs to be paid. If real estate and other valuable gifts come from cousins and second cousins, nephews or great-nephews, father-in-law or mother-in-law, great aunts and grandfathers, then the tax will be 13 percent of total cost gift.
Those who were engaged in private practice (for example, tutoring) provided legal and notary services.
What income is tax-free and does not need to file a declaration?
A complete list of income from which you do not have to pay income tax
and the receipt of which does not require the completion of the 3-NDFL declaration, is specified in Article 217 of the Tax Code of the Russian Federation. Here are some of them:
Scholarships;
Remuneration to donors who donated blood, mother's milk;
Grants received by representatives of science, education, art and culture;
Prizes for athletes;
Maternal capital;
payments received from the budget for the purchase, construction of housing or for the payment of interest on mortgage lending;
gifts, prizes, winnings worth less than 4 thousand rubles.
What is the easiest way to complete and submit the declaration?
The Federal Tax Service reminds that when filling out the declaration in the form 3-NDFL, the changes that were made to it this year should be taken into account. The declaration can be downloaded and filled out on the department's website (via " Personal Area") or pick up the form at the tax office.
There are several ways to submit declarations: through the "personal account", in person at the tax office or by regular mail. In Moscow, declarations are accepted through the MFC, but only in some inspections as an experiment.
At the same time, it is worth remembering that sending a declaration does not mean that a person must immediately pay tax. There is a deadline for paying the calculated personal income tax - no later than July 15 of the year following the reporting one. But since this year July 15 falls on Sunday, you can pay taxes until July 16 inclusive.
On tax deductions every taxpayer who is a tax resident of the Russian Federation and has a permanent source of income from which tax is paid has the right. A deduction is an amount that reduces the amount of income (taxable base) on which tax is paid. In some cases
the deduction is realized by returning a part of the previously paid personal income tax, for example, in connection with the purchase of an apartment, the cost of treatment, training, etc.
There are several. The most popular is the deduction for children. To understand the mechanism of its action, the tax service offered the following example.
At E.V. Matveeva has four children 16, 15, 8 and 5 years old, her salary is 40 thousand rubles. Matveeva filed a written application addressed to the employer for a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles each, the third and fourth - 3,000 rubles a month. Thus, total amount tax deduction amounted to 8800 rubles per month.
The most popular deductions among Russians today are for education and treatment
This amount will be deducted from Matveeva's taxable income until August inclusive, since it is in this month that taxable income from the beginning of the year will reach the threshold of 350,000 rubles, after which the tax deduction is no longer available.
The most demanded - for training and treatment. A deduction for tuition costs is provided only if the educational institution has a license. The deduction can be obtained for tuition costs not only at the university, but also in others. educational institutions, including: in kindergartens, schools, institutions additional education adults (for example, advanced training courses, employment service training centers, driving schools, foreign language centers, etc.), in institutions of additional education for children (for example, children's art schools, music schools, youth sports schools, etc. .). The maximum amount of expenses for the education of one's own or wards children, taken into account when calculating the deduction, is 50 thousand rubles. Accordingly, 6.5 thousand rubles can be returned from this amount.
A deduction for expenses for treatment and the purchase of medicines is provided to a taxpayer who has paid at his own expense for the services of his own treatment, as well as the treatment of close relatives. The maximum amount of expenses for treatment and purchase of medicines is 120 thousand rubles. Thus, you can get 15,600 rubles in your hands.
Such a deduction is provided for new construction or the acquisition of an already built residential property, land plots, as well as for the repayment of interest on loans received from banks for the purchase of real estate.
The maximum amount of expenses spent on housing and land, from which the deduction will be calculated, is 2 million rubles. And if a mortgage was used, then 3 million. Accordingly, in the first case, you can return 260 thousand, in the second - 390 thousand rubles.
By general rule tax deductions are provided at the end of the calendar year tax office at the place of residence of an individual when he submits a tax return in the form of 3-NDFL with the necessary set of documents and an application for a tax refund attached to it. At the same time, some types of deductions can be provided by the employer when contacting him before the end of the year.
This tax is transferred to the budget either by themselves, or by organizations and individual entrepreneurs that make payments to individuals and perform functions.
| Who pays VAT | Deadline for payment of personal income tax (clauses 6, 9 of article 227, clause 4 of article 228 of the Tax Code of the Russian Federation) |
|---|---|
| Ordinary individual (not an individual entrepreneur) | Not later than July 15 of the year following the reporting year |
| IP | Advance payments for personal income tax are transferred to the budget according to notifications received from the IFTS no later than July 15, October 15 of the reporting year and January 15 of the year following the reporting year. For example, the first advance for 2019 must be paid Tax at the end of the year is transferred to the budget no later than July 15 of the year following the reporting year. |
Consider the timing of the transfer personal income tax agents when paying individuals the most common types of income.
| Type of income from which the agent transfers personal income tax | Deadline for payment of personal income tax (clause 6 of article 226, clause 3 of clause 9 of article 226.1 of the Tax Code of the Russian Federation) |
|---|---|
| Salary: - for the first half of the month (advance payment); - for the second half of the month (final calculation) | Attention! All payroll personal income tax (including advance tax) is transferred to the budget once at the final settlement based on the results of the month (Letter of the Ministry of Finance of Russia dated 10.04.2015 No. 03-04-06 / 20406). Personal income tax is paid no later than the day following the day of payment of income. |
| Temporary disability benefits, holiday pay | Personal income tax must be transferred to the budget no later than the last day of the month when these payments were made. |
| Dividends | If dividends are paid by LLC, then personal income tax is paid no later than the day following the day the dividends are transferred. If dividends are paid by JSC- not later than one month from the date when the dividends were paid. |
Payers of personal income tax and tax agents transfer personal income tax at the place of their tax accounting. If the tax agent has separate subdivisions, then personal income tax from payments to employees working in them is paid at the location of these OPs (clause 7, article 226 of the Tax Code of the Russian Federation).
The payment details of a specific IFTS can be found in ours.
When filling out a payment for personal income tax, you need to consider who exactly transfers the tax: the payer himself or the tax agent.
Fill payment order you can transfer personal income tax using
