Should last year's personal income tax be withheld from the new year's income?
You must inform the Federal Tax Service about the impossibility of withholding personal income tax - submit a 2-NDFL certificate with sign “2” - no later than March 1 of the year following the one in which this personal income tax was calculated.
5 tbsp. 226 Tax Code of the Russian Federation. But in January - February, that is, from the beginning of the year before the message is submitted, an individual may have time to receive some kind of monetary income from you (for example, a salary). Is it necessary to withhold from them the balance of personal income tax calculated in 2016, but for some reason not withheld until the end of the year? Previously it was necessary, but now it’s not: don’t make the mistake of acting by inertia 11/15/2017 N.A. Martynyuk, tax expert
Like before
Of any money paid from the end of the reporting year until the submission of 2-NDFL certificates with sign “2” for it or before the deadline for their submission, last year’s tax should have been withheld and transferred to the budget. And in the 2-NDFL certificate for the reporting year, submitted with sign “1”, it was necessary to show such tax as withheld and paid. This followed from the explanations of the Ministry of Finance. But they were relevant only until 2021.
As it is now
Now it won't be possible to do that.
Firstly, the Tax Code norm, on which the Ministry of Finance relied in its explanations, has been formulated in a new way since 01/01/2016.
Now it says that the impossibility of withholding tax should be reported if the amount could not be withheld “during the tax period,” that is, a year.
It turns out that from the income paid to individuals in the new year, we no longer withhold personal income tax from last year’s income.
Secondly, if you do it as before, then the data on this tax in the calculation of tax amounts in Form 6-NDFL and in the income certificates of individuals in Form 2-NDFL for 2021 will not agree.
In Form 2-NDFL, the tax will be shown as withheld. And in form 6-NDFL - as calculated, but not withheld, since this form includes deductions made before the end of the reporting period.
It will not be possible to enter such a tax into Form 6-NDFL for 2021, since only taxes calculated in 2017 should be included in it. And the moment the tax is calculated coincides with the moment the income is received, that is, in our case, it falls on 2016.
The Federal Tax Service specialist agrees that the personal income tax calculated in 2021 does not need to be withheld from other income of the beginning of 2021, paid before the submission of the 2-NDFL certificate with sign “2”.
FROM AUTHENTIC SOURCES
KUDYAROVA Elena Nikolaevna
Advisor to the State Civil Service of the Russian Federation, 3rd class
“The tax agent has no obligation to additionally withhold personal income tax calculated from non-cash income received in 2021 (from financial benefits, income in kind), from cash income paid to an individual in 2021 before the deadline for submitting a message about the impossibility of withholding tax for the previous year (or before the message is submitted, if it is submitted earlier).
If a tax agent, before the end of the 2016 tax period, did not withhold from an individual the personal income tax calculated from his income due to the lack of such an opportunity, he is obliged to send both to the tax authority and to the individual himself a message about the impossibility of withholding personal income tax for the tax period of 2021 no later than March 1 2021.”
Obviously, this is true for personal income tax not only on non-cash income, but also on any other income paid to an individual in 2021, the tax on which you will not be able to withhold until 01/01/2017.
***
So, the Federal Tax Service must be notified of the amount of tax remaining unwithheld as of January 1 of the year following the year in which non-cash income was paid to the individual. That is, include the tax in the 2-NDFL certificate with attribute “2” and submit it no later than March 1 of the year following the one in which the personal income tax was not withheld.
An individual will have to pay this amount independently no later than December 1 on the basis of a tax notice sent to him by the inspectorate, that is, without filing a declaration.
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Is it necessary to submit the 6-NDFL update?
If a tax agent has submitted a calculation to the regulatory authority that contains incorrect information, or data that led to an incorrect calculation of tax, then it is necessary to submit an updated calculation (clause 6 of Article 81 of the Tax Code of the Russian Federation).
If erroneous data did not lead to the fact that the tax base was underestimated, the taxpayer is not obliged, but has the right to submit an updated declaration (Clause 1 of Article 81 of the Tax Code of the Russian Federation).
For tax agents the situation is different: they are required to submit an updated 6-NDFL in any case (clause 6 of Article 81 of the Tax Code of the Russian Federation).
Don’t be afraid to correct errors in 6-NDFL by submitting adjustments:
What will happen if you submit an adjustment to 6-NFDL, read in this article.
Types of errors in the 2-NDFL certificate
The first option is being late.
If the first of April has passed and you have not submitted certificates to the tax office (they are accepted by the Federal Tax Service according to the attached register), prepare to pay a fine.
If your certificates do not pass the entrance control for any reason (whether in paper or electronic form you report to the tax office) and there is no time left to correct the documents on time, then these 2-NDFL certificates will also be considered not provided.
During incoming control, the completion of all required fields of the document is checked.
Example: a street is missing from the address - the certificate will definitely not be accepted, however, if the employee’s TIN is missing, then this will not be a violation during entry control.
Based on the results of the inspection, a protocol is issued or sent through the electronic document management operator, indicating the not accepted certificates and errors found in them.
You can calculate the total amount of the fine for the first version of violations as follows: (“Number of certificates not submitted” + “Number of not accepted”) * 200 rubles for each form.
The second option is, in fact, errors.
For example:
- There is a TIN, but for another person;
- A letter is missing from the surname;
- The street was renamed last year;
- Errors in rounding of income received, etc.
The 2-NDFL certificates accepted from you (entrepreneurs) are then subjected to a second (office) inspection. Tax inspectors check documents against databases to identify all inaccuracies and violations. Previously, it was enough to simply submit corrected documents. Since 2021, an accountant’s mistake began to cost 500 rubles for each certificate.
Example: The program has incorrect rounding configured. You have twenty-five employees. The fine will be twelve thousand five hundred rubles (25*500).
Corrective clarifying certificates
To correct the information submitted in the initial certificate, you need to submit a corrective one. In the “adjustment number” field, in this case, the numbers from “01” to “98” are entered, depending on what kind of correction is being made on the account.
The number of the corrective certificate corresponds to the primary one, but the date will be new. Any inaccuracy in the provided certificate leads to a whole chain of violations, and as a result, correctional documents.
Let's look at some of them:
Example 1. Field “taxpayer status”.
It would seem like such a small thing, because the amounts are written down, the tax is withheld, why bother? The “status” sign in the certificate is indicated as “1”, i.e. resident and employee tax is withheld at a rate of 13%.
After submitting the initial 2-NDFL, HR staff found out that the employee had become a non-resident before the end of the reporting year. And we remember that a non-resident must pay tax at a rate of 30%. Therefore, we recalculate the tax for the reporting year.
We submit a corrective certificate 2-NDFL with attribute 1 and “non-resident taxpayer status (2).” But not only. The accountant cannot withhold the remaining 17% of personal income tax from the employee, since the reporting period has ended. Therefore, a certificate with attribute “2” is submitted. In which fields 1 and 2 are filled in similarly.
Field 3 indicates income that was not previously included in the tax base. In field five - the amount of calculated and not withheld tax.
Example 2. After submitting 2-NDFL reports, the accounting department discovered its mistake.
In honor of his fiftieth birthday, the employee was presented with a valuable gift in the amount of 5,000 rubles (exceeding the limit of 4,000 rubles). But the amount is 1000 rubles. was not taken into account as income and no tax was assessed. This means we submit a corrective certificate 2-NDFL with attribute “1”, where in the “income…” field we add the amount of this gift.
We recalculate the amount of the taxable base and calculated tax. We indicate the amount of personal income tax not withheld. Since you did not withhold tax for the gift, you need to fill out a certificate with attribute “2”, which also indicates the amount of personal income tax not withheld.
In both cases, you need to report the amount of unwithheld tax to the employee (taxpayer). And don’t forget to pay the penalties accrued on the amount of unpaid personal income tax.
Example 3: Your company issued an interest-free loan (or simply forgave an unpaid statement) to an individual who is not an employee (maybe a contractor).
In this case, you must submit a 2-NDFL certificate with sign “2” for the amount of income received by this individual. And also inform the taxpayer in writing about his debt to the budget. However, it is necessary to clarify that there are no penalties for failure to report.
Example 4. It turns out that the accountant did not indicate the benefits available to the employee (deduction for minor children).
Thus, he withheld excess personal income tax from the employee. In this situation, you need to submit a corrective certificate, from which the amount of tax overpaid to the budget will be visible.
And also, based on the employee’s written application, return this money to him through the bank. At the same time, the calculation with the budget will be adjusted in the current period due to personal income tax accruals for this employee.
Example 5. An employee applied to his Federal Tax Service for a personal income tax refund. After conducting a desk check, he was refused. The reason for the refusal is a discrepancy in the address. As a result, the employee did not receive his money on time. And you will have to pay a fine and submit a corrective certificate.
So, let's summarize. Submitting 2-NDFL reports requires attention and responsibility from the accountant so that your company can avoid any shortcomings (do not use corrective and canceling certificates); you only need to submit primary 2-NDFL certificates.
We return the overpayment of personal income tax to the employee
The overpayment is returned at the expense of upcoming personal income tax payments, subject to withholding and transfer to the budget from employee income. In August 2015, an employee of Torgovaya LLC A.S. Kondratiev was on a business trip. Upon his return, he submitted an advance report in which he reflected the costs of travel to the place of business trip and back in the amount of 10,000 rubles. He did not have tickets confirming travel expenses. Despite this, travel expenses were compensated to Kondratiev based on his application and the order of the manager. The accountant included the reimbursable expenses in the personal income tax base in August. The amount of personal income tax on compensation for travel expenses was 1,300 rubles.
Important: Kondratiev’s monthly income is 8,000 rubles. Kondratiev has no children. For the period January–August, standard deductions were not provided to the employee. Data on accrued income and withheld tax are given in the table.
The results of the adjustment are presented in the table. Period Amount of taxable income Amount of personal income tax to be withheld Excessive amount of personal income tax withheld January–August RUB 64,000. (74,000 rub. – 10,000 rub.) 8,320 rub. (64,000 rubles × 13%) 1,300 rubles (9,620 rubles –8,320 rubles) The total amount of personal income tax withheld from the salaries of all Hermes employees for September was 130,000 rubles. Of this amount, the Hermes accountant transferred only 128,700 rubles to the budget. The difference is 1300 rubles. was transferred to the bank account specified by Kondratiev in the return application. Operations related to the withholding, recalculation and payment of personal income tax to the budget are reflected in the accounting records of Hermes in the following entries. In August: Debit 70 Credit 68 subaccount “Personal Income Tax Payments” – 1300 rubles. – personal income tax was withheld from compensation for travel expenses not documented by Kondratiev; Debit 68 subaccount “Personal Income Tax Payments” Credit 51–1300 rub.
How to return an overpayment “not personal income tax”
If, according to the personal income tax details, the company’s own funds went to the budget, and not the amounts withheld from the income of employees, then the transferred funds are not personal income tax at all. Therefore, the special norms of Article 231 of the Tax Code of the Russian Federation do not work, but the general norms of Article 78 of the Tax Code of the Russian Federation are applied.
But still, the money was transferred according to personal income tax details, and the tax inspectorate had no choice but to count it as personal income tax. Therefore, the agent will have to prove that this is not personal income tax.
When applying to the inspectorate for a refund, you must submit additional documents to confirm that the overpayment of money is not related to personal income tax. This:
- an extract from the tax register for personal income tax for the corresponding tax period;
- payment order on the basis of which the excess amount was contributed to the budget.
Read in the berator “Practical Encyclopedia of an Accountant”
Employee income accounting
The register will show the correct amount withheld from the taxpayers' income. And from the payment slip - listed. The second amount must obviously be greater than the first.
If the overpayment of personal income tax occurred at the expense of one’s own funds, a refund is possible within 3 years from the date of transfer of the tax (see Resolution of the Administrative District of the North-Western District of December 10, 2021 in case No. A56-29580/2018).
