The Federal Tax Service of Russia recommended rounding amounts in the form of 2-personal income tax

Deadlines for payment of insurance premiums in 2020

The procedure for paying insurance premiums for separate units depends on what powers they are vested with. The division transfers insurance premiums to its tax office if it independently calculates payments to employees. Notify the tax office of the head office within one month that the organization has vested a branch, representative office or other division with such powers. If payments and remunerations to employees of the unit are calculated by the head office, then it transfers contributions for them to the inspectorate at its location (subclause 7, clause 3.4, article 23, subclause 11, article 431 of the Tax Code of the Russian Federation).

• April 28. At the same time, Monday April 30 will become a non-working day, and we will rest from April 29 to May 2 inclusive;
• the 9th of June. Due to this, the June holidays will last three days: from June 10 to June 12 inclusive;
• December 29th. Such a postponement will lead to the fact that the New Year holidays 2020 will begin on December 30, 2020.

Personal income tax in 2021

Currently, there are five interest rates: 9%, 13%, 15%, 30% and 35%, established depending on the type of income and category of taxpayer. However, recently various media have published news that tax rates may increase in the near future.

Pennies in calculations: to round or not?

7 tbsp. 346.21, paragraph 3 of Art. 346.23 Tax Code of the Russian Federation). The reporting periods for the single tax on the simplified tax system are quarter, six months and nine months. Advance payments for “simplified” tax must be transferred no later than the 25th day of the first month following the reporting period (that is, quarter, half-year and nine months).

What to do with penny discrepancies when accounting for taxes and contributions

1. collect arrears and penalties, issue fines.
2. accept and verify reports on insurance premiums for employees in 2021;
3. control the timeliness and completeness of insurance transfers;

Documents about birth, adoption or custody of children must be attached. Parents who raise children alone have the right to receive double the child deduction. But such a right arises if the second parent actually does not die or is declared missing.

The first step is to choose a tax rate - 13 or 30 percent. It depends on whether the recipient is a tax resident or not. Residence is determined by the duration of continuous residence in Russia. This rule does not apply to military personnel, as well as government employees posted outside the country.

The Ministry of Finance recalled the rules for rounding personal income tax by a tax agent

The issue of personal income tax rounding is very often of interest to most taxpayers. This is due to the fact that in the process of calculating taxes, a whole number rarely comes out, that is, the amounts are often obtained in pennies. To answer briefly, a value less than 50 kopecks is discarded, and 50 kopecks or more is rounded to the nearest whole ruble. The tax is also transferred to the budget in full rubles. And it is this amount that should be transferred to the budget.

https://youtube.com/watch?v=bSIJ3i8fZcw

A value less than 50 kopecks is discarded, and a value of 50 kopecks or more is rounded to the nearest ruble. Rounding of personal income tax amounts. Rounding the personal income tax amount is a certain algorithm that must be followed when filling out tax returns.

What to do with penny discrepancies when accounting for taxes and contributions

From January of the year, the amounts of all taxes are calculated in full rubles. But the rounding rule does not apply to invoices: in them, as before, value added tax must be indicated in rubles and kopecks. As you know, from the beginning of this year, when calculating all taxes, the results are rounded. That is, values ​​​​less than 50 kopecks are discarded, and values ​​​​more than 50 kopecks are rounded up to the full ruble. Previously, the Tax Code established a rule only about rounding the amount of personal income tax. However, in invoices the tax amount cannot be rounded to full rubles. The explanation is simple. The procedure for filling out an invoice is established by the Government of the Russian Federation, clause A, paragraph 3 of the Rules for filling out an invoice, approved. Based on this, rounding rules apply only when calculating the amount of tax reflected in the tax return.

Personal income tax payment deadline in 2021

This paragraph deals with calculated and withheld tax. What does this mean for payroll taxes? This means that there is no need to pay personal income tax on advance payments, since the tax is calculated when income is calculated; for salaries, this means the end of the month; it is the last calendar day of the month that the accrual of salaries is reflected in accounting.

Let us remind you that vacation pay, according to the requirements of the Labor Code, is transferred no later than 3 days before the start of the employee’s vacation. This means that, for example, if an employee goes on vacation from 10/17/2020 to 11/08/2020, then vacation pay must be transferred to him, taking into account weekends, until 10/13/2020, and personal income tax until 10/31/2020.

accountant

Regarding the rounding of personal income tax in 2021, you need to know that currently no changes are planned in the tax code, so in 2021 the tax amount must be rounded according to the same scheme.

Rounding of personal income tax.

Rounding the personal income tax amount is a certain algorithm that must be followed when filling out tax returns. Below are step-by-step instructions that will help you easily fill out all declarations and understand whether the amount needs to be rounded or not.

The presence of the applicant is not mandatory. A judge, body, or official considering a case of an administrative offense has the right to recognize as mandatory the presence of the person against whom the proceedings are being conducted during the consideration of the case.

I have a password. Please check your email Enter. Enter login. Login or. Be the first to comment. Your personal selection. Articles on the topic in the electronic journal. Stay up to date! There is too much accounting news and too little time to search for it.

Personal income tax rounding

Disciplinary responsibility. The calculation of the most famous tax, which is calculated on the income of Russian citizens, has some peculiarities. According to the current rule, the resulting tax value must be rounded to the nearest whole value. And this is not at all a whim of the legislator, but the need to bring the calculations of organizations and individuals to a unified order. To enter information into declarations, integer numbers are required.

Organizations are required to keep accounting records in a general manner and annually submit financial statements: a balance sheet and appendices to it (the composition of appendices depends on the category of the enterprise) no later than March 31 of the year following the reporting year.

The Federal Tax Service has the right to fine an organization or individual entrepreneur for failure to pay insurance premiums. If inspectors prove that non-payment was intentional, the fine will increase to 40 percent. If an organization does not remit the tax, acting as a tax agent, it will also be fined 20 percent of the amount (Article. It is possible that insurance premiums in 2021 will not be paid on time due to a gross violation of accounting rules: when insurance premiums were calculated incorrectly and the amount was distorted by at least 10 percent. That is, for the same violation, the organization is fined under Article 122 or 123 of the Tax Code of the Russian Federation, and the director or chief accountant is fined under Article 15.11 of the Code of Administrative Offenses of the Russian Federation.

Personal income tax in 2021 will be calculated with or without kopecks - Leading Lawyer

Autopark LLC provides services for storing vehicles in a paid parking lot in the city. Deadlines for filing returns for reporting periods 2021: If the deadline for filing a return (tax payment) falls on a holiday or weekend, you must submit the report (transfer the tax) on the next business day .

For an incorrect limit, the company faces fines. See the table for the amount of penalties for cash violations. All your questions will be gladly answered by phone 8 To ensure the quality of materials and protect the copyright of the editors, many articles on our website are in closed access. In order to leave your comment, you must log in with your password or register.

Salary taxes - with or without kopecks

If counterparties regularly submit such requirements, then it makes sense to specify in the accounting policy how the program makes rounding. And provide an extract from the accounting policy to counterparties (sample - see below). This will save you from frequent primary corrections.

Round number

The indicators entered in these lines must be whole, calculated only in rubles with rounding. In rubles In rubles with kopecks Line 020 (amount of tax) Line 040 (calculation of accrued tax) Line 025 (amount of dividends) Line 045 (calculation of calculated tax on dividends ) Line 030 (amount of tax deductions) Line 050 (calculation of a fixed advance payment) Line 130 (actual payments) Line 070 (calculation of withheld tax) Line 080 (non-withheld tax) Line 090 (calculation of tax returned to the employer) Line 140 (withheld from payments tax)

Rounding the personal income tax amount is a certain algorithm that must be followed when filling out tax returns. Below are step-by-step instructions that will help you easily fill out all declarations and understand whether the amount needs to be rounded or not.

Rounding to 6 personal income tax.

From here we understand that income, both accrued and paid to individuals, must be entered as is - with pennies. The amount in rubles is indicated in the first field, and after the separating sign “dot” we write kopecks.

Coefficient in the transport tax return. Give the vehicle ownership coefficient in the reporting period (line 130 of section 2) with four decimal places. This coefficient must be indicated if the company did not own the car for the entire period.

Another problem is that insurance premiums are paid monthly no later than the 15th of the next month. And reports are submitted once a quarter. And if, when accepting payments, inspectors notice that the reporting does not reflect the amounts that were in the payments, the documents may not be accepted. To avoid such problems, we advise you to transfer insurance premiums in rubles and kopecks.

Reports and payment slips for contributions indicate amounts in kopecks

In another situation, if the organization does not follow the rounding rules, arrears are also possible (for example, 1500 rubles 76 kopecks were paid instead of 1501 rubles). In these cases, claims by officials and demands for payment of arrears, penalties and fines are possible (Article 22 of Law No. 212-FZ).

Inspectors will require an explanation if the discrepancy in the calculation is higher than the permissible difference or the personal income tax for the year in line 040 does not coincide with the tax amount according to 2-NDFL certificates. How to calculate the tax in line 040 of the 6-NDFL calculation, see sample 2.

Rounding to 6 personal income tax.

Rounding by 6 personal income tax is the process of bringing tax amounts to the required form, namely, without kopecks, to whole numbers in rubles. As in other forms of personal income tax, in the 6-NDFL declaration, you also need to round off the numbers that reflect the amount of the total tax and advance payments (approved by Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/).

Let's look at an example of rounding in 6-personal income tax .

Task: Employees' income for 6 months amounted to 1,550,640.82 rubles. The tax amount (without deductions) amounted to 156,230.29 rubles. Question - is there a need to round off income and tax values ​​to fill out the 6-NDFL calculation?

The 6-NDFL calculation form and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. MMV-7-11/

There are lines in the calculation that consist of 2 fields. They must contain information in rubles and kopecks in the form of a decimal fraction. These are the lines:

• 020 – amount of transferred income;
• 025 – amount of transferred income in the form of dividends;
• 030 – tax deductions;
• 130 – the amount of income actually received.

From here we understand that income, both accrued and paid to individuals, must be entered as is - with pennies. The amount in rubles is indicated in the first field, and after the separating sign “dot” we write kopecks.

The amount of calculated and withheld personal income tax is entered in the calculation on lines 040 and 140, respectively, these lines have one field, which means that the data entered here must be rounded to the nearest whole number.

In addition, in paragraph 6 of Art. 52 of the Tax Code of the Russian Federation states that tax amounts must be calculated in full rubles. A value less than 50 kopecks is discarded, and a value of 50 kopecks or more is rounded to the nearest ruble.

"Simplified" tax

2 personal income tax rounding is the need to bring the calculated tax amount to a whole number in 2-personal income tax returns. The information given above also applies to the calculation of 2-NDFL certificates - here it is also necessary to round the tax amount according to the same principle. However, there is a small caveat here - in the personal income tax certificate 2 it is necessary to round only certain amounts that must be rounded (they are marked). The remaining numbers must be indicated as is, i.e. with kopecks. (section I of the Recommendations for filling out form 2-NDFL, approved by Order of the Federal Tax Service dated November 17, 2010 No. ММВ-7-3/).

Rounding to 6 personal income tax.

The base is equal to the total income for all employees. Write down the amount you received by adding up the personal income tax for all employees. The indicator will differ from the base on line 020, multiplied by the rate. This is not a violation if the difference does not exceed the ratio: 1 rub. x number of workers x number of rows 100 in the calculation.

Changes in personal income tax this year. Income codes in the 2-NDFL certificate for the year. Changes in personal income tax. How to get a 2-NDFL certificate? When generating reports on accrued, withheld and paid personal income tax to the budget, the tax agent must not only correctly calculate, but also correctly indicate the total tax expression.

Tax amounts in form 3-NDFL

In the tax return in form 3-NDFL, monetary and cost indicators are also reflected in rubles and kopecks, but the amount of tax and advance payments is in full rubles.

In addition, an individual’s income received from sources outside the Russian Federation and the tax paid on this income in a foreign country are entered into the declaration first in foreign currency, and then converted into rubles and kopecks (clause 1.6 of the Procedure for filling out form 3-NDFL , approved by Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/ [email protected] ).

How to round personal income tax when preparing income tax returns

Business lawyer > Accounting > Taxes > How to round personal income tax when preparing income tax returns

The calculation of the most famous tax, which is calculated on the income of Russian citizens, has some peculiarities.

According to the current rule, the resulting tax value must be rounded to the nearest whole value.

And this is not at all a whim of the legislator, but the need to bring the calculations of organizations and individuals to a unified order. To enter information into declarations, integer numbers are required.

In order to get rid of doubts about how to round: according to the rules of arithmetic or according to some other algorithms, you need to refer to the Tax Code. Article 52, paragraph 6 provides a detailed description of the production of settlements in relation to full-time employees of enterprises and the features of personalized submission of information.

Are there any changes planned in the near future?

Personal income tax 13%

The basic rule that the legislator recommends to use is ordinary arithmetic rounding. Even if the calculation result has to be rounded down, this will not lead to tax arrears.

This happens if only for the simple reason that there is a difference in alignment up or down. For example, if the tax base for calculating a resident citizen for the specified period was 25,220 rubles. According to the Tax Code, it is necessary to apply a rate to withhold budget income of 13%.

The result of the calculation is 3,278.60. Consequently, the amount of 3,279 rubles will be included in the declaration.

Also, integer numbers are processed faster by specialized programs within which the Tax Service operates.

In 2021 and subsequent years, everything remains at the same level, as well as the procedure for rounding the obtained values ​​of the mandatory fee.

Reflection order by form

1. 2-NDFL. The most popular form, most often requested by employees to submit next-level declarations, as well as applications for funding. Tax values ​​for the year or the period required by the initiator should also be entered in whole rubles.
   Meanwhile, there is a small clarification that is given in the recommendations for filling out the form. This order was issued by the Federal Tax Service and implemented in the corresponding order MMV-7-3/611 of 2010.

   According to the by-law, information in the 2-NDFL certificate should be indicated in whole numbers only in those fields that are provided for this. Usually these positions in the form are marked with special marks.

   Declaration form

2. 3-NDFL. Personal form, which is generated by the taxpayers themselves. The information must indicate all numbers accurate to kopecks, exactly as they were received. True, this rule does not apply to the results of advance payments and the total amount of calculated tax. As for the income of individuals that was received from sources outside their homeland, there is a double count. First, the fee is indicated in the currency of the foreign country, and only then translated into Russian rubles. You can read more about this in the Order of the Federal Tax Service dated 2014 under the number MMV-7-11/671.
3. Rounding of calculated tax amounts for form 6-NDFL is necessary only in those parts of the table that do not have additional fields for kopecks. The amount of total tax and advance payments is indicated in rounded form.

As a general rule, the tax calculated and the income paid should be indicated as is. But in lines 140 and 040, where there are no additional fields, the tax agent’s accounting department should indicate whole numbers, not fractions.

Standard algorithm for determining personal income tax

The first thing you need to start with is identifying all the income that will make up the tax base. For this purpose, all accounted payments of an individual for the period under review are collected.

After this, the appropriate personal income tax rate is selected, at which the collection will be calculated.

Most often this is 13%, but there are other tariffs that contribute to the replenishment of local and federal budgets, for example, 9% and 35%.

Tax base determination is the next process in which payments of tax rates are collected. The resulting values ​​are rounded to whole rubles and summed up for subsequent filling out of the corresponding declaration.

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Simple math

To calculate the amount of tax, the income received for a certain period is multiplied by the tax rate, and, in the vast majority of cases, the resulting final value will not be an integer, and will contain numbers after the decimal point.

Since the tax indicator is reflected in whole rubles, the amount resulting from the calculation is rounded. Rounding of the accrued amount, in accordance with clause 6 of Art. 52 of the Tax Code of the Russian Federation, is carried out according to the classical mathematical rule: if the value of kopecks (digits after the decimal point) is less than 50, the kopecks should be discarded; if the resulting result after the decimal point forms the value “50” or higher, fractional signs are rounded up to the whole number ( up to a full ruble).

The initial amount of income is 48,372 rubles. With a tax rate of 13%, the result of the calculations will be 6,288.36 rubles. (48,372 x 13%), and the tax amount is 6,288 rubles. The 36 kopecks received during the calculation are discarded in this case.

Income of an individual – 54,904 rubles. We multiply by the tax rate of 13%, the total will be 7,137.52 rubles. (54,904 x 13%), and as a result of rounding the indicator, the tax is equal to 7,138 rubles. The 52 kopecks formed as a result of a mathematical operation are rounded to the nearest ruble.

Personal income tax is also transferred in full rubles without kopecks.

Personal income tax is transferred with or without kopecks 2019

To pay only the difference, you must confirm the expenses with the Social Insurance Fund by filling out a refund application with supporting documents

Important! In 2021, to offset expenses incurred, confirmation of the Social Insurance Fund is required. Representatives of the Fund will independently notify the Federal Tax Service of the decision to offset (confirm) or refuse to offset (p

TP" (current period).

How to fill out 6 personal income taxes if the rounding amounts are different - Credit lawyer

Also in 2021, the Government decided to make three working Saturdays: When insurance premiums are considered paid The procedure for paying insurance premiums for separate units depends on what powers they are vested with. In 2021, the maximum base for calculating social contributions is RUB 815,000.

Some funds want to calculate average earnings without rounding, some with rounding to the nearest kopeck, which results in discrepancies. Commentary Contributions to funds in 2021: table for domestic/foreign trips, etc. There are also no changes to additional tariffs for so-called “harmful” places of work.

When calculating taxes and fees, the resulting amounts are often not round. How to correctly make personal income tax accruals - with or without kopecks? In what order are payment and reporting documents drawn up? What to do with any discrepancies that arise? We will answer pressing questions from a legal point of view and analyze the situation using a practical example.

Can there be a 6-NDFL with kopecks or is it issued without them?

The form of the book for recording income and expenses of organizations and individual entrepreneurs using the simplified taxation system was approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n (hereinafter referred to as the book form).

According to paragraph 7 of Article 15 of Law No. 212-FZ, the amount of insurance premiums to be transferred to the corresponding state extra-budgetary funds is determined in full rubles: less than 50 kopecks must be discarded, more must be rounded up to a full ruble. If you apply this rule in practice, problems with controllers should not arise.

Firstly, your card may be blocked by the bank. All transactions in banks are checked by financial monitoring. Any “unclear” transactions may lead to the card being blocked until the circumstances are clarified. This is not a whim of the bank, but a requirement of Russian legislation and the central bank.

Calculation of salaries for foreign citizens in 2021

Personal income tax on employee salaries must be calculated monthly. The entrepreneur issues wages without taking into account taxes. Personal income tax is withheld and transferred to the budget directly on the day of receipt of the final salary payment once a month (there is no need to pay tax when paying an advance). If there is a delay in paying personal income tax, a penalty is paid for each day of delay.

Calculate the advance payment in the same way as taxes, that is, in rubles (clause 6 of Article 52 of the Tax Code). But if you determine and pay an advance with pennies, then the pennies will not be wasted. The inspectors will enter into the payment card according to the simplified tax system exactly the payment that you made, that is, with kopecks. In the declaration you will show the calculated amount in rubles. If you pay with pennies, there will be an overpayment or arrears. If you didn’t pay a penny, then increase the next advance. For example, you calculated the advance in the amount of 4980 rubles, but paid 4979.6 rubles. Pay extra 40 kopecks.

How to correctly pay personal income tax on wages in 2021

1. employees performing their duties on the basis of a patent;
2. individuals participating in the state program for the resettlement of compatriots;
3. crew members of ships flying the state flag of the Russian Federation;
4. highly qualified foreign specialists, regardless of their tax status, with whom the employment relationship is formalized by an appropriate contract or agreement (letter of the Ministry of Finance of Russia dated February 18, 2021 No. 03-04-06/6773);

By the way, if the company violated the deadline for transferring personal income tax from wages in 2021, for example, transferred personal income tax earlier, before the payment of wages, the tax will have to be paid again, even if there is an overpayment (decision of the Federal Tax Service of Russia dated May 5, 2021 No. SA-4-9/). The tax authorities made a decision not in favor of the company in a situation where the company transferred personal income tax from wages before the actual payment of income. After the actual payment of the salary, the tax was not transferred, so the tax authorities added additional taxes. According to the inspectors, it was necessary to withhold the accrued amount of personal income tax only after the actual payment of income (clause 4 of Article 226 of the Tax Code of the Russian Federation). The company decided that the obligation to transfer personal income tax was fulfilled ahead of schedule, and this is not prohibited by tax legislation. The Federal Tax Service did not agree with this. According to the department, transferring personal income tax at the expense of the company’s own funds ahead of schedule is unacceptable (clause 9 of Art.

How to reflect the bonus in the calculation of 6 personal income taxes in 2020

First of all, I would like to note the fact that any bonus, no matter what or how often it is paid, will be a taxable payment. Therefore, the question “should bonuses for work or any other achievements, as well as for other reasons, be reflected in 6-NDFL”, in principle, should not arise

Since you calculate personal income tax, withhold it and transfer it to the budget, the corresponding operation should be reflected in the calculation using Form 6-NDFL.

For carryover amounts (when the premium is accrued in one period and paid in another), proceed as in the case of a carryover salary. That is, in section 1 of form 6-NDFL, reflect the accrual of the payment itself and tax, even if there has not been a physical payment yet. But in the period when the calculation takes place, in section 1 line 070 will be supplemented with the amount of tax actually withheld. And section 2 is completed.

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Related publications

When generating reports on accrued, withheld and paid personal income tax to the budget, the tax agent must not only correctly calculate, but also correctly indicate the total tax expression.

Let's look at how to fill out information lines on tax amounts in personal income tax reports, what to do with kopecks, and also whether, and on what basis, it is necessary to round figures.

What's Happening Right Now: Interest Rates in 2021

Taxation is established by the legislation of our country. Of course, profit, which is different for everyone, is not without taxes, and the indicators also differ. In this table we show what amounts of income and in what categories personal income tax is withheld:

Income tax is not deducted from other categories of citizens, for example, benefits, receipt of child support, reimbursement for payment for services in a medical institution, financial assistance from the state.

It is important to know! There are also other categories of contributions in Russia that are not taxable: pension insurance - 22 percent, social insurance - 2.9 percent, and also medicine - 5.1 percent. All employers are also required to make these transfers

How to pay insurance premiums to a budget organization

After the repeal of Law No. 212-FZ dated July 24, 2009, most policyholders have questions about how to transfer insurance premiums in 2021.

Now the procedure for calculation, payment, terms and rates is regulated by the new 34th chapter of the Tax Code.

The changes affected compulsory pension and medical coverage (CPS, compulsory medical insurance), as well as contributions in case of temporary disability and in connection with maternity (VNiM).

Insurance against accidents and occupational diseases should be paid according to the old rules (Law No. 125-FZ of July 24, 1998), that is, funds should be transferred to the Social Insurance Fund. Moreover, payments must be transferred to the Social Insurance Fund in pennies. Rounding to whole numbers is not required.

What changed

Administration of insurance premiums from wages in 2021 was transferred to the Federal Tax Service. This means that tax authorities:

• control the timeliness and completeness of insurance transfers;
• accept and verify reports on insurance premiums for employees in 2021;
• collect arrears and penalties, issue fines.

Payment of contributions in 2021 goes to the territorial offices of the Federal Tax Service. Read more in the article about who should now pay insurance premiums.

The Pension Fund and the Social Insurance Fund have the right to check past periods (until December 31, 2021), but last year’s debt on insurance contributions to the Pension Fund in 2021 does not need to be transferred. We pay debts using the new KBK.

How to pay insurance premiums in 2021: changes

The calculation procedure has not been changed (Article 52 of the Tax Code of the Russian Federation): as in the previous calendar period, the tax base is multiplied by the established tariff. The procedure for determining the taxable base is now established by Art. 420-421 Tax Code of the Russian Federation.

Insurance payments, which should not be included in the base for calculating SV, are enshrined in Art. 422 of the Tax Code of the Russian Federation.

In comparison with the norms of Law No. 212-FZ, the list of insurance payments has been modified in terms of daily allowances, payments to guardians and employer payments for voluntary social security.

The rate or tariff is set in accordance with Art. 425-429 Tax Code of the Russian Federation. A number of preferential categories of policyholders have been established who have the right to make payments on insurance premiums in 2021 at reduced rates.

The procedure for paying insurance premiums in 2021 is enshrined in Article 431 of the Tax Code of the Russian Federation. Key points:

1. The policyholder is obliged to settle payments by the 15th day of the month following the reporting month. That is, for August the SV should be transferred by September 15th.
2. Transfers are made by type of insurance coverage (compulsory insurance, compulsory medical insurance, VNIM).
3. When paying VNIM, a new procedure for offsetting employer expenses applies (Part 2 of Letter of the Federal Tax Service of Russia dated 01.02.2021 No. BS-4-11/2748). Participants in the pilot project do not offset expenses when paying for VNIM.

Transfer of insurance premiums in 2021: with or without kopecks

Any innovations provoke a large number of questions from accounting workers. Thus, the debate over how to round up insurance premiums in 2021 continues to this day.

To eliminate errors in calculations and prevent penalties from regulatory authorities, we will determine the answer to the pressing question: how to pay insurance premiums: with or without pennies in 2021.

So, based on Art. 431 of the Tax Code of the Russian Federation, we can affirmatively state that disputes about how insurance premiums are paid (with or without kopecks in 2021) are absolutely groundless. Paragraph 5 of this article gives a comprehensive answer: we pay in rubles if the amount is “round”, and in rubles and kopecks if the amount is a fraction.

Consequently, the payment of insurance premiums (with or without kopecks in 2021) depends on the specific value of the payment. To make it clearer, let's look at a specific example.

Examples: pay insurance premiums with or without kopecks 2021

Example No. 1.

For the month of July, employees of the State Budgetary Educational Institution DoD SDYUSSHOR "ALLUR" were accrued wages and vacation pay in the amount of 1,500,000 rubles. There are no non-taxable income in the accrued amount. Electricity taxation is carried out according to generally established tariffs. Let's calculate the amount of payments to the budget:

• OPS: 1,500,000 × 22% = 330,000.00 rubles;
• Compulsory medical insurance: 1,500,000 × 5.1% = 76,500.00 rubles;
• VNiM: 1,500,000 × 2.9% = 43,500.00 rubles;
• FSS NS and PZ = 1,500,000 × 0.2% = 3,000.00 rubles.

Consequently, in July, GBOU DOD SDUSSHOR ALLYUR makes payments without kopecks. But this payment format is not associated with rounding!

Example No. 2. Accrued wages for August at the State Budgetary Educational Institution of Children's and Youth Sports School "ALLUR" amounted to 102,653 rubles due to the majority of employees being on vacation. CA calculations for August will be as follows:

• OPS: 102,653 × 22% = 22,583.66 rubles;
• Compulsory medical insurance: 102,653 × 5.1% = 5235.30 rubles;
• VNiM: 102,653 × 2.9% = 2976.94 rubles;
• NS and PZ: 102,653 × 0.2% = 205.31 rubles.

As a result, for August, a budgetary institution is obliged to pay the budget in rubles and kopecks. There are no exceptions in this case.

Can payments to the Pension Fund of Russia be rounded in 2021? It is possible, but only in a big way. For example, when calculating for August, a budgetary institution will transfer not 22,583 rubles and 66 kopecks, but exactly 22,584 rubles. The result is an overpayment of 34 kopecks. This method of payment is not prohibited, but it is not necessary to round payments up.

You cannot round down the amount according to the SV! This will lead to the formation of debts, penalties and fines.

Summarize. The company, deciding how to pay insurance premiums to the Pension Fund of Russia - with or without kopecks in 2021, or in favor of other types of insurance coverage, can make calculations without kopecks, rounding up payments. However, representatives of the Federal Tax Service do not encourage this method of payment.

Limit value of the base for calculation

Specific rates of insurance premiums in 2021 are established for the entire calendar period. Changes occur when the limit established by law is exceeded (GD of the Russian Federation dated November 29, 2021 No. 1255):

• for compulsory health insurance, a limit of 755,000 rubles per insured person is set;
• for VNiM - 876,000 rubles;
• not established for compulsory medical insurance.

The size of the limit is set in full thousands. For example, in August 754,400 rubles were accrued, round up to exactly 754,000. If the amount is 875,550 rubles, then 876,000.

Let's look at a specific example.

MonthAmount of accruals (rubles)

Exceeding the limit for OPS occurs in July (760,000.00 rubles), and for VNiM - in August (910,000.00 rubles). From now on, reduced rates for insurance premiums for compulsory health insurance are established in 2021. The rate is reduced from 22% to 10%, and for VNiM - from 2.9% to 0%.

How to pay dues in 2021

We will fill out the payment order according to the new rules. First of all, we establish the number and date of the payment. We fill out the fields in chronological order, otherwise the Treasury or the bank will cancel the operation.

Go to field 101. For transfers of insurance coverage to the Federal Tax Service, set the value to “01”, since the legal entity pays.

We fill in information about the payer (name, tax identification number, checkpoint, bank, settlement and correspondent accounts of a budget organization).

We enter similar information about the recipient of the funds. Please note that you must first indicate the branch of the Federal Treasury, and in brackets - the Federal Tax Service number. These rules do not apply to FSS NS and PZ payment cards. The recipient in this case is the FSS. We provide Social Security details so that the payment is not returned.

Let's move on to filling out the "Codes" block. The order of payment for monthly payments is “05”, for payments at the request of the inspection – “03”. Type of operation – value “01”, code – “0”.

We will consider the features of filling out the tax line and the purpose of payment in the form of a table.

Name and number of field Details for OPS, compulsory medical insurance and VNIMR Details for FSS NS and PZ

Do I need to round up personal income tax and insurance contributions when rounding up vacation pay?

Changes in personal income tax this year. Income codes in the 2-NDFL certificate for the year. Changes in personal income tax. How to get a 2-NDFL certificate? When generating reports on accrued, withheld and paid personal income tax to the budget, the tax agent must not only correctly calculate, but also correctly indicate the total tax expression.

Let's look at how to fill out information lines on tax amounts in personal income tax reports, what to do with kopecks, and also whether, and on what basis, it is necessary to round figures. Let us answer right away: the law does not contain a direct indication of the principle of reflecting values ​​and indicators specifically for personal income tax. Since the wording does not indicate a specific tax, it is applicable to all types of taxes, including personal income tax. More specific instructions on how to enter the calculated amount into the appropriate lines in reports of various forms for personal income tax, with or without kopecks, are contained in the Orders of the Federal Tax Service on the approval of these reports and the rules for filling them out.

We list these documents in relation to each type of report:. The procedure for filling out the 2-NDFL certificate approved. Rules for filling out the 3-NDFL declaration approved. The procedure for filling out the 6-NDFL calculation approved. To calculate the amount of tax, the income received for a certain period is multiplied by the tax rate, while, in the vast majority of cases, the resulting final value will not be an integer, and will contain numbers after the decimal point.

Since the tax indicator is reflected in whole rubles, the amount resulting from the calculation is rounded. Rounding of the accrued amount, in accordance with clause. The 36 kopecks received during the calculation are discarded in this case. The 52 kopecks formed as a result of a mathematical operation are rounded to the nearest ruble. Having determined the correctness of calculating the amount of the tax burden, we will consider in more detail the principle of filling out personal income tax reporting forms.

In the columns of the 2-NDFL certificate, all amounts relating to the income tax of a particular individual should be entered in full rubles in the corresponding lines of the certificate. All other income indicators, taxable base, deductions are reflected in rubles and kopecks. The principle of entering total values ​​into the lines of the 3-NDFL declaration depends on the type of indicators.

Amounts of accrued tax, advance payments, total amounts of tax payable or refundable, etc. Other indicators are reflected in rubles and kopecks. Please note that the filling procedure, approved.

In such situations, the amount of income received in a foreign state and the tax on it paid, respectively, to a foreign state in the 3-NDFL declaration is indicated in two versions - in the currency of the state where the declared income was received, and converted at the Central Bank rate - in rubles and kopecks.

Like all types of tax reports for individuals, 6-NDFL also falls under paragraph. Property tax Tax on a well in a private house. Accounting reporting Deadlines for submitting reports in a year: table. Pensioners How to obtain a pre-retirement certificate. Pensioners Social disability pension per year. Maternity leave On what dates are child benefits transferred per year? Maternity leave Benefits for non-working pregnant women per year.

Pensioners Indexation of pensions for working pensioners after dismissal. Hiring How to write a job application. Personnel records management How to write an explanatory note at work.

Payments to staff Payment of maternity leave: terms. Pensioners How many pension points are needed to receive a pension? Property tax Tax on a country house in SNT Skip to main content.

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Before the return from the budget system of the Russian Federation to the tax agent of the tax amount excessively withheld from the taxpayer’s income and transferred to the budget system of the Russian Federation, the tax agent has the right to make such a return at his own expense.

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2) if the amount to be returned to the personal income tax officer is greater than the upcoming payments for this tax (excessively withheld personal income tax must be returned within three months from the date the tax agent receives the corresponding application from the taxpayer), the organization must contact the tax office with the corresponding application and supporting documents (for example, payment order, statement). After this, in accordance with paragraph 6 of Art. 78 of the Tax Code of the Russian Federation, within a month from the date of submission of such documents, the controlling authority must return the overpayment of personal income tax to the organization’s current account;

In addition to this obvious fact, personal income tax calculations in whole rubles are required by the provisions of clause 6 of Art. 52 of the Tax Code of the Russian Federation. According to the rules they established, amounts less than 50 kopecks must be discarded, and more must be brought up to a full ruble.

Declarations and payment orders

The problem is that these small discrepancies often become grounds for disputes with inspectors. For example, when fund specialists demand payment of arrears of a few kopecks. Last year, specialists from the Russian Ministry of Labor issued an explanation that such additional charges are unlawful (Letter dated February 14, 2013 N 17-4/264). But this clarification was not brought to the attention of the regional branches of the funds. Therefore, it is possible that you will encounter such requirements. In addition, the arrears will be listed in the joint reconciliation report with the fund.

Note to accountant!

In the form of any declaration, you can see that not only the final data is rounded, but also the intermediate figures on each sheet. Therefore, the amount of tax that the accountant will reflect in the declaration will also be indicated in the payment order. There will be no discrepancies.

In 2021, all employers are required to generate new personal income tax reports. In order to control the calculations and payments of income taxes, the Russian Tax Service introduced 6-NDFL. Now, enterprises and individual entrepreneurs, in addition to annual 2-NDFL certificates, are required to provide information on payments of earnings, taxes and the provision of deductions quarterly.

Upcoming possible changes

According to the latest data, from 2021, employed Russians will see an increase in the personal income tax rate to 6 percent. If the introduction of this program is successful, the rate could rise to 19 percent.

This 6%, by which the tax may rise, is planned to be used to create an IPC - individual pension capital. The Main Bank of Russia and the Ministry of Finance jointly developed this project to introduce the IPC and increase personal income tax in March 2021.

Finance Minister Anton Germanovich Siluanov said in a conversation that the introduction of individual capital for retired people and an increase in the personal income tax rate in the future will increase pensions by twenty percent. With the help of this money, the funded part of pension benefits will be formed.

And IPC will be accumulated in other pension funds. The introduction of this program is planned to stimulate employed people to independently save funds for a future pension.

The government of the Russian Federation is preparing a bill that plans to equalize tax rates on profits for Russian citizens and foreigners. Currently the rate is 13 percent for Russians and 30 percent for foreigners. At a meeting on the implementation of the national project, A. G. Siluanov about

Although Dmitry Medvedev previously reported that the leadership does not plan to change the personal income tax for citizens of the Russian Federation. Siluanov called the personal income tax the most collected and stable. At the moment, this is only a bill; it has not yet been sent for signing by the President of the Russian Federation. Whether it will be implemented is unknown to anyone at the moment, but the likelihood of these changes is very high.

This is important to know: 6 Personal income tax: submission procedure

Details have also not yet been announced. There was no consensus on mandatory payments. Where will the funds for the IPC be sent from: tax contributions may become a mandatory item for employed citizens, or may be without coercion. It is also unclear whether the transfer to the new personal income tax system will be what payments will be each month, whether automatic deductions to the Federal Tax Service are possible.

If, of course, a new taxation system is introduced in the Russian Federation, then this will happen in several stages over a certain number of years. Every year the payments will be higher by one percent. This means that by 2021, personal income tax payments will be 14 percent, and in 2021 15 percent, and in the next year by 2022 the value will be 16 percent, in 2023 - 17 percent, in 2024 - 18 percent, and from 2025 the deduction will be be 19 percent.

Even if this program is implemented, many assume that the general problem of pension transfers will not be solved. And it will not be possible to cover expenses this way. Moreover, if deductions are made at their own request, not everyone will agree to this. And also, many employers deliberately lower the official salaries of their employees in order to pay lower taxes.

It is also possible that a single tax will be introduced for everyone. This means that the percentage of deductions will not change due to the categories of employed citizens. This may attract other foreign workers to come to work in Russia.

What latest changes in personal income tax do you need to know about?

Meanwhile, several amendments to the income tax have already been made to the Tax Code. They concern the list of income that is exempt from personal income tax.

In 2021, money allocated to northern workers and members of their families to pay for travel to and from their vacation destination will not be subject to personal income tax. This rule was not explicitly stated, and tax authorities constantly tried to levy income tax on such payments. But the courts most often sided with the taxpayers and exempted northern workers from paying income taxes. Now this moment will be clearly regulated.

Payments for additional days off work provided to care for a disabled child will not be subject to income tax.

Russians who take advantage of the mortgage holiday will not have to pay for the benefits they receive thanks to the new regime.

The same applies to the “second maternity capital” for large families. Help with mortgage payments for families where a third child is born, up to 450 thousand rubles, is not subject to personal income tax. For this purpose, a special clarification has been introduced into the law.

Let us also recall that participants in the “Zemsky Doctor” and “Zemstvo Teacher” programs were recently exempted from paying income tax.

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Next Personal Income Tax sample payment order for penalties for personal income tax in 2020 for legal entities

Standard algorithm for determining personal income tax

The first thing you need to start with is identifying all the income that will make up the tax base. For this purpose, all accounted payments of an individual for the period under review are collected. After this, the appropriate personal income tax rate is selected, at which the collection will be calculated. Most often this is 13%, but there are other tariffs that contribute to the replenishment of local and federal budgets, for example, 9% and 35%.

Tax base determination is the next process in which payments of tax rates are collected. The resulting values ​​are rounded to whole rubles and summed up for subsequent filling out of the corresponding declaration.

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Personal income tax changes in 2020-2020

Well, now it’s time to talk about those very tax changes that may be awaiting us in the near future. Because even now there is some information or guarantors that confirm the possible fears of all Russian citizens. Let's look at the main upcoming changes to personal income tax.

Although for now the issue of personal income tax is, to put it mildly, up in the air, the same analysts and simply interested citizens are really building real budget plans and options for further development of the situation instead of simple assumptions. By 2020, tax reform may indeed quite logically occur in Russia, leading to an increase in the personal income tax rate.

How to pay personal income tax yourself

If the tax office finds out that a person has not paid taxes, it can charge additional taxes for payment for 3 years - 13% of income.

And the late fee is 1/300 of the Central Bank refinancing rate for each day. Fine. For non-payment of taxes, the fine ranges from 20 to 40% of the unpaid amount. If you receive an income of 30,000 rubles and do not report this to the tax office, the fine for the year may be 18,720 rubles. There is also a fine for unfiled declarations - up to 30% of the tax amount for each year. Criminal.

Criminal liability threatens those who have not paid taxes for a very long time.

Ordinary citizens: freelancers or apartment owners should hardly be afraid, but we are obliged to warn you. If in 3 years the tax debt amounts to 900 thousand rubles and this will be 10% of a person’s total tax obligations or 2.7 million rubles without reference to years and percent, then according to the criminal code they can be forced to pay a fine of 300,000 rubles or be put in prison for a year. Illegal business.

The Ministry of Finance recalled the rules for rounding personal income tax by a tax agent

However, the rules and procedure for issuing a duplicate certificate of incapacity for work are prescribed and vary depending on the reason and degree of guilt of the applicant. The stages of constructing a wooden model of a folding ramp are similar to the manufacture of a metal product, but differ in complexity. The power of attorney must be certified by a notary and give authority to submit applications on behalf of the citizen.

Personal income tax is listed with kopecks

It is impossible to inherit property that has already been accepted as a gift. The legislation fully protects the interests of this category of citizens. The most correct way to reflect such a business transaction would be to use the debit of subaccount 50.

At the same time, in fact there should not be even a penny difference if the company has correctly calculated the contributions. Let's show it with an example. Maximum base per year - rub. A penny difference according to the Federal Tax Service formula can only arise if the company has overestimated the basis for the calculation. For example, I calculated contributions from payments of .05 rubles. Then the contributions will be .01 rub. Therefore, it is necessary to correct the calculation for last year. How to count. Consider the contributions for each employee as a cumulative total. Round the total contributions to the ERSV to the nearest kopeck - two decimal places.

Rounding of personal income tax amounts.

Rounding the personal income tax amount is a certain algorithm that must be followed when filling out tax returns. Below are step-by-step instructions that will help you easily fill out all declarations and understand whether the amount needs to be rounded or not.

Rounding of the personal income tax amount:

1. The first step is to determine all of your income that was received during the tax period (reporting year) and which is subject to income tax.
2. The second step is to find out what tax rates apply to them. The personal income tax rate can be 13%, 23%, 9% and 35% (read more about each type of rate in the article Tax rates).
3. The third step is calculating the tax base. This is necessary in a situation where there are several rates, in which case each of them will have its own tax base.
4. The fourth step is the calculation of personal income tax from each tax base. Calculation formula: (Personal income tax amount) = (Tax base) * (Tax rate).
5. The fifth step is to round the amounts received to whole rubles. We presented the rounding scheme earlier in this article.
6. The sixth step is necessary to complete in cases where you have several personal income tax rates. To calculate the total amount of tax in such cases, it is necessary to sum up all the amounts that are calculated for each rate separately.