What tax rate are dividends subject to?
At its core, dividends are income that is paid to individuals.
Personal income tax is withheld from him:
- for residents of the Russian Federation the rate is 13%;
- for non-residents – 15%.
Who is responsible for paying personal income tax?
If income is accrued to an employee of an enterprise, then all taxation issues are resolved by the accounting department of this enterprise. It is the chief accountant who is obliged to control the calculations with the budget.
The obligation passes to the recipient of funds if:
- the individual and the company that paid him the income are located in different states;
- the company did not make calculations and did not pay personal income tax.
The legislation regulates the terms of transfer:
- If the funds are paid by the JSC, the transfer must take place within a month after the payment.
- If the funds are paid by an LLC, then the tax must be transferred the next day after payment.
- Until July 15 of the following year after payment, if the tax is paid to the budget independently.
Does the legal form matter for recording dividends?
Art. 43 of the Tax Code of the Russian Federation defines a dividend as income received by its shareholders or founders from the net profit remaining after taxation.
The obligation to reflect dividend payments is provided for in Art. 230 of the Tax Code of the Russian Federation, it states that form 6-NDFL is submitted by tax agents.
All Russian organizations and individual entrepreneurs that pay dividend income are tax agents in accordance with Art. 226 of the Tax Code of the Russian Federation, i.e. Enterprises with any organizational and legal form are required to file 6-NDFL.
The company paid only part of the dividends
The company held a meeting of participants and distributed dividends. In the second quarter, it paid only part of the dividend.
For dividends, the date of receipt of income is considered the day when the company paid the money (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Therefore, in sections 1 and 2 of the calculation, reflect only that part of the dividends that the participants actually received.
Dividends are taxed at the same rate of 13 percent as wages, so the company adds dividends to income for the reporting period and reflects them in line 020. In addition, dividends must be shown in a separate line - 025. Show calculated personal income tax in lines 040 and 045. B Line 070 reflect the tax that was withheld in the reporting period.
In lines 100 and 110 of section 2, enter the date of payment of dividends (clause 4 of article 226 of the Tax Code of the Russian Federation). Line 120 shows the next business day. In line 130, write down the amount that was given to the founders, in line 140 - the withheld personal income tax. If the company issued dividends on different days, fill out several lines 100–140.
For example
The LLC has one director - the sole founder. Receives only dividends. On April 29, he distributed dividends for 2015 - 900,000 rubles. On May 16, I received part of the dividends - 670,000 rubles, personal income tax on this amount - 87,100 rubles. (RUB 670,000 × 13%). In sections 1 and 2 of the calculation, the company reflected only dividends issued - 670,000 rubles. The date of receipt of income and withholding of personal income tax is 05/16/2016. The deadline for tax payment is 05/17/2016. The company filled out the calculation as in sample 73.
Sample 73. How to reflect dividends if the company issued only part of:
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Example of filling out dividends in 6-NDFL
Questions often arise in calculating personal income tax. It is necessary to have a clear understanding of the recipients of dividends, the timing of their accrual and payments, as well as the timing of the transfer of personal income tax. The reliability of Form 6-NDFL depends on this, and any attempts to incorrectly reflect the original data will lead to fines from the tax office.
Recipients of dividends
The form must reflect all funds that are subject to personal income tax and paid to participants:
- founders of an LLC who have their own share in the authorized capital of the enterprise;
- JSC shareholders owning a block of shares.
At the same time, it takes into account employees and those who do not work at this enterprise. In other words, the fact of employment in the company is optional.
Tax agents for dividends
If a Russian organization pays dividends accrued from the net profit of any Russian organization or company registered abroad, then it is considered a tax agent. By law, this issuing organization is required to charge, withhold and remit taxes.
If the company paid dividends and transferred personal income tax from them in one reporting period
The simplest situation. Let's look at it with an example.
- 08/01/2016 – 250,000 rub. (including personal income tax RUB 32,500 (= RUB 250,000 x 13%));
- 08/15/2016 – 250,000 rub. (including personal income tax RUB 32,500 (= RUB 250,000 x 13%)).
The tax agent (LLC) transferred personal income tax to the budget the next day after payment of income (i.e. 08/02/2016 and 08/16/2016, respectively). The organization did not make any other payments for 9 months of 2021.
We will reflect the operation in 6-NDFL for 9 months of 2021.
Filling out section 1 of form 6-NDFL
line 010 – 13 / indicates the rate at which personal income tax is calculated and withheld from the income of individuals;
Notice! If among the recipients of dividends there are both residents and non-residents of the Russian Federation, then the sheet with section 1 (lines 010-050 - block 1) is filled out for each tax rate. In this case, total lines 060-090 (block 2) are filled in only on the first page. Section 2 does not need to be divided. All data on transactions is entered in chronological order, regardless of the personal income tax rate.
line 020 – 500,000 / indicates the amount of income accrued to individuals (including dividends);
on line 025 – 500,000 / only the amount of accrued dividends is indicated;
line 040 – 65,000 / indicates personal income tax calculated from the income of individuals;
on line 045 – 65,000 / personal income tax calculated from dividends is indicated;
line 060 – 5 / indicates the number of individuals who received income (including dividends);
line 070 – 65,000 / indicates personal income tax withheld from the total amount of income paid to individuals (including dividends paid).
Filling out section 2 of form 6-NDFL
Information about the first payment.
line 100 – 08/01/2016 / indicates the date of payment of dividends;
line 110 – 08/01/2016 / indicates the date of withholding of personal income tax on dividends (coincides with the date of their payment);
line 120 – 08/02/2016 / indicates the deadline for personal income tax payment;
line 130 – 250,000 / indicates the amount of dividends paid to individuals;
line 140 – 32,500 / indicates personal income tax withheld from dividends.
Information about the second payment (without decryption).
on line 100 – 08/15/2016;
on line 110 – 08/15/2016;
on line 120 – 08/16/2016;
on line 130 – 250,000;
on line 140 – 32,500.
Reflection of dividends in the calculation of 6-NDFL
Only accrued and paid amounts should be reflected in the form. If dividends have been accrued but not yet paid in the period for which the calculation is being made, then they should not be reflected. If the accrual took place in June, and they were paid in parts - in June and July, then they must be reflected for different quarters.
In tax accounting, the withholding of personal income tax occurs at the time of payment of funds.
Completing section 1
I will give an example of calculating the form using the attached sample.
In the first section, all amounts should be reflected on an accrual basis.
Completing section 2
The second section should reflect data for 3 months - quarterly. The form is filled out line by line by date.
If the transfer day falls on a weekend, the transfer is postponed to Monday.
Features of reflecting dividend amounts in the calculation of 6-NDFL
If the founders are foreign citizens, then it is necessary to reflect the data with a tax rate of 15%. The first two sections with different tax rates are filled out separately.
Next, the data with rates of 13 and 15% are summed up. If a taxpayer's status changes during the year, it is clarified at the end of the year and transfers to the budget are recalculated.
Determining the payment date
To calculate the report, the day of payment of funds is considered to be the day these funds are accrued. If income was accrued on April 25, then in line 100 - April 25, and in line 130 - the amount of accruals. If accrued on December 31, the data must be reflected in the first quarter of the next year.
Calculation of personal income tax on dividends
When calculating personal income tax on dividends, standard, social and property tax deductions are not applied; this procedure is confirmed in clause 3 of Art. 210 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated June 23, 2016 No. OA-3-17 / [email protected] ).
Even if dividends are paid several times during the year, the tax is calculated for each payment separately, that is, not on an accrual basis (clause 3 of Article 214 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated April 12, 2016 No. 03-04-06/20834). How dividend taxes are calculated depends on whether your company receives dividends from other organizations.
Situation 1. Your company does not receive dividends
In this case, the tax is calculated according to the formula (clause 2 of article 210, clause 5 of article 275 of the Tax Code of the Russian Federation):
Example. Calculation of personal income tax on dividends by an organization that does not itself receive dividends
Alpha LLC paid its participant A.A. Ivanov. dividends in the amount of RUB 4,000,000.
When paying them, personal income tax is withheld in the amount of 520,000 rubles. (RUB 4,000,000 x 13%), RUB 3,480,000 was transferred to the participant. (RUB 4,000,000 - RUB 520,000).
Situation 2. Your company itself receives dividends
If you only receive dividends subject to income tax at a rate of 0%, personal income tax can be calculated in the same way as in Situation 1.
In other cases, to calculate the tax you will need the following indicators (clause 2 of article 210, clause 5 of article 275 of the Tax Code of the Russian Federation , Letter of the Ministry of Finance dated October 14, 2016 No. 03-04-06/60108):
- the amount of dividends accrued to all participants is the value “D1”;
- the amount of dividends received by your . It includes dividends that:
- were not subject to income tax at a rate of 0%;
- were not previously taken into account when calculating taxes on dividends you paid.
To calculate personal income tax, proceed as follows:
Calculate your personal income tax deduction using the formula:
Calculate the tax on dividends accrued to the participant using the formula:
Example. Calculation of personal income tax on dividends by an organization that itself receives dividends
Alpha LLC owns shares in the authorized capitals of:
- Gamma LLC - 100% (Alpha LLC has owned this share for five years);
- LLC "Delta" - 30%.
Alpha LLC received dividends from Gamma LLC in the amount of RUB 1,000,000. and from Delta LLC - in the amount of RUB 1,500,000. These dividends were not previously taken into account when calculating personal income tax on dividends paid by Alpha LLC to its participants.
Alpha LLC distributed profits in the amount of RUB 4,000,000 among the participants, including:
- Ivanov A.A. — RUB 1,600,000;
- Beta LLC - RUB 2,400,000.
Personal income tax on dividends paid to A.A. Ivanov is calculated as follows:
- The personal income tax deduction on dividends is RUB 600,000. (RUB 1,600,000 / RUB 4,000,000 x RUB 1,500,000). Dividends received from Gamma LLC are not taken into account when calculating the deduction, since they are subject to income tax at a rate of 0% (clause 1, clause 3, article 284 of the Tax Code of the Russian Federation);
- Personal income tax on dividends will be 130,000 rubles. ((RUB 1,600,000 - RUB 600,000) x 13%). The participant receives 1,470,000 rubles. (RUB 1,600,000 - RUB 130,000).
Personal income tax on dividends is paid to the usual BCC for personal income tax - 182 1 0100 110.
The tax withheld by the LLC from dividends paid to participants must be paid no later than the day following the day of transfer of dividends (clause 6 of Article 226 of the Tax Code of the Russian Federation).
