Personal income tax: deadlines for transfer by tax agent and new fines

Deadline for payment of personal income tax on wages in 2021

Personal income tax should be withheld from your salary when it is actually paid. On the same day you can pay personal income tax to the budget. The deadline for paying personal income tax in 2021 on wages is the day following the day of payment of wages (clause 6 of Article 226 of the Tax Code of the Russian Federation).

As a general rule, there is no need to withhold and pay advance tax to the budget in 2021 (letter of the Ministry of Finance of Russia dated July 22, 2015 No. 03-04-06/42063 and the Federal Tax Service of the Russian Federation dated January 15, 2016 No. BS-4-11/320). But there is an exception. If the advance was issued on the last day of the month, then you must pay personal income tax on the advance no later than the next day. Then, when the second part of the salary is paid, the remaining tax for the month worked should be transferred. The Supreme Court came to this conclusion in its ruling dated May 11, 2016 No. 309-KG16-1804.

Land tax

Land tax is payable by individual taxpayers no later than December 1 of the year

following the expired tax period (clause 1 of Article 397 of the Tax Code of the Russian Federation).

Taxpayers - individuals pay tax on the basis of a tax notice sent by the tax authority (clause 4 of Article 397 of the Tax Code of the Russian Federation).

Taxpayers are organizations and individuals who own land plots recognized as an object of taxation in accordance with Article 389 of this Code, on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession, unless otherwise established by this paragraph (clause 1 of Art. 388 Tax Code of the Russian Federation).

The object of taxation is land plots located within the municipality (federal cities of Moscow, St. Petersburg and Sevastopol), on the territory of which the tax was introduced (clause 1 of Article 389 of the Tax Code of the Russian Federation).

Deadlines for payment of personal income tax by a tax agent

Next, we will note when a tax agent should pay personal income tax in 2021 in the most common situations.

1. Advance and salary for the second half of the month - the day following the day of payment of salary for the second half of the month.
2. Bonus – the day following the day of its payment.
3. Vacation pay is the last day of the month in which they are paid.
4. Sick leave is the last day of the month in which they are paid.
5. Payments upon dismissal, including compensation for unused vacation and salary - the day following the last day of work.
6. LLC dividends – the day following the day of their payment.
7. Payments under GPC agreements (contract, provision of services) - the day following the day of payment of any income under the agreement, including advance payment.
8. Material assistance and other cash income - the day following the day of payment.
9. The material benefit from saving on interest is the day following the next cash payment after calculating the personal income tax from the financial benefit.

If personal income tax payment deadlines are violated in 2021, penalties will be charged for each day of delay. To avoid such costs, it is important to be aware of payment dates and adhere to them.

See the table for the deadlines for paying personal income tax on different types of income of individuals: wages, vacation pay, sick leave benefits and other payments.

Reflection of tax deductions 6-NDFL

In order to avoid any difficulty in determining the exact date of collection of duties in accordance with the prescribed form, it should be clearly understood that it means the day on which any individual receives his income. In other words, the duty is levied at the moment financial resources are received by a person, even if they are expressed not in cash, but in kind. According to the law, all taxpayers can be divided into two categories:

• residents of the Russian Federation who have been within the country for at least 183 days during the last year;
• non-residents of the Russian Federation who received income in Russia.

Taking into account wages as a source of income, the Federal Tax Service has determined rates for citizens of the Russian Federation - 13%, for persons temporarily working on the basis of permits - 30%.

Taxable income

By paying the first salary to an employee, the employer becomes a tax agent for him. This means that in the future he is obliged to calculate, withdraw and transfer the duty to a special account of the Federal Tax Service. It is taken from all types of income, with rare exceptions. Basis for calculating the amount of the fee:

• wages, bonuses;
• certificate of temporary incapacity for work - sick leave;
• vacation period;
• gifts worth more than 4 thousand rubles;
• Property For Sale;
• winnings from lottery tickets or slot machines;
• royalties for intellectual activity;
• income from sources located outside the Russian Federation.

The tax is calculated in rubles. If the final amount contains kopecks, it is rounded up. Parents with minor children, if the latter receive any income, are required to pay the required 13%.

Accrual date and withholding date

Paragraph 2 of Article 223 of the Tax Code of the Russian Federation states that the actual date of payment of wages to personnel should be considered the day of the end of any month. Therefore, in line 100 you need to enter the number 30 or 31 (28 or 29 for February, respectively). Even if according to the calendar this day falls on a weekend or holiday, it a priori remains unchanged.

In other situations, the date of issue of funds is determined for each specific case individually. It is recorded in the tax base for personal income tax. The main types of income are the following:

• advance paid at the end of the month;
• bonuses paid monthly, quarterly, once a year;
• profit from savings on low interest rates;
• non-productive financial incentives;
• remuneration under GPC agreements;
• material aid;
• income in any form other than cash;
• compensation for vacation that was not used;
• dividends.

Advice! At the same time, based on the current law, all necessary financial collections must be carried out on the day when citizens receive their funds. Agents are required to make tax deductions the next day if it is considered a working day according to the calendar.

The date of personal income tax withholding from wages and other types of financial receipts for various situations look like this:

• planned income – date of issue of monthly earnings;
• dismissal – the moment the outgoing employee receives full payment;
• interest savings – the day of the next cash disbursement.

Based on the above information, we can conclude that the dates of receipt of income and collection of duties always coincide.

Individual situations

Each time a monetary transaction is carried out, information must be entered in certain lines or sections of the 6-NDFL form. A fully completed form, filled out without errors, must be submitted by an authorized representative quarterly, but no later than the last day of the month. However, situations often arise when the dates for calculation, collection and transfer of funds to the Federal Tax Service may differ. They are called “special” and require careful consideration.

Late payment of personal income tax

Situations often arise when an agent withheld tax in a timely manner, and even entered information about this operation into the 6-NDFL form, but for some reason (a blocked account, financial difficulties, or simply the negligence of an employee) did not have time to transfer the specified amount to the address of the Federal Treasury. This has a negative impact on the financial position of the company or organization, since due to the forced delay in the receipt of personal income tax into the budget, management incurs material losses. This is due to the fact that for each day of delay a fine is charged and the institution has to pay a penalty.

Late payment of duties may lead to a significant increase in financial losses in the event of a scheduled tax inspection. Its employees have the right to impose a large fine on the basis of unlawful non-transfer of tax. If there is a need to appeal to the legislative body, this will entail legal costs.

Tax accrued but not withheld

Another common situation is the inability to withhold tax contributions due to lack of financial income. If a person does not receive income and has no other source of income, then he is exempt from paying duties, because there is nothing to give to the State fund. In reality, no funds are withheld from him, but the amount of tax is entered in line 080.

These actions are provided for in Article 226 (clauses 5 and 14). It states that the fee cannot be collected, but the due amount must be reflected in the report form.

Income under the GPC agreement

Sometimes a manager hires staff by concluding a civil law agreement (CLA).

This type of relationship is common, but does not imply exemption from the collection of tax duties to the Federal Treasury Fund; this procedure is simply carried out according to a different scheme. An employee working on the basis of a GPC agreement receives earnings not on days strictly defined by management, but upon completion of the completed amount of work (or part of it). The time frame is set taking into account the clauses of the concluded agreement. In this situation, the employer is allowed to deviate from the norms of the Labor Code, in particular, not to issue wages every half month.

It is important to know! Tax collection is made not taking into account the generally accepted date of salary payment, but according to the actual amount transferred. If advances are given to an employee during the performance of work, they should be treated as a source of income and taxed.

In form 6-NDFL, the monetary transaction is displayed in the table as follows:

It should be remembered that the dates of the last two transactions always coincide, while the transfer to the treasury is carried out after the actual payment of funds.

Advance payments

Cash payments in the form of an advance are provided for by the Labor Code of the Russian Federation and are therefore considered mandatory. Based on this fact, cash payments are made to employees every half month. Traditionally, an advance is issued in the last few days, and is classified as an advance payment for work that is yet to be completed. Consequently, it is part of the total amount planned for payment when calculating monthly earnings. Since it is not considered an independent income option, the Tax Code of the Russian Federation does not impose an obligation to withdraw funds from the corresponding monetary amounts. Therefore, the fact of issuing an advance is not recorded in the 6-NDFL report form.

There are exceptional situations when the agreement to pay employees' salaries in installments is clearly reflected in the collective agreement or internal documents of the company. In this situation, the law used when issuing monthly earnings must be applied to each payment.

Saving on interest when issuing a loan

Among other powers of tax agents, one of the duties is to collect from the amount of loans issued to certain representatives of employee personnel at a reduced rate or without interest. Each specific loan involving savings is subject to a fee and therefore requires the preparation of a separate report.

In a special line of the report form, the agent enters information reflecting the date of tax collections in the following cases:

• the employee received a loan in rubles, and the interest for its use is not higher than 2/3 of the rate of the Central Bank of the Russian Federation;
• funds are given in foreign currency, but the rate remains below 9%;
• during one reporting period, the person was given funds subject to the levy.

Gift for employee

The Tax Code of the Russian Federation clearly states that all income is subject to taxation, including that not presented in cash. This also includes a gift given by the employer to the employee. If this situation arises, the information entered into the 6-NDFL form may be associated with the following factors:

• actual cost of the gift;
• the amount of the gift, if it represents a monetary reward;
• management's ability to collect tax duties;
• the date the employee received the gift.

But situations are considered quite common when a gift is not subject to taxation. They are possible only if the cost of the gift does not exceed 4,000 rubles. or, if it was not possible to withhold the required amount for the entire calendar year. In the latter case, this type of fee does not transfer to the next similar period.

Attention! The duty collection date appears on the 6-NDFL form on the day the gift was received or at any time in the current calendar year. The tax amount should not be more than a second part of the amount of money received by the employee.

Table with the main deadlines for transferring personal income tax in 2021

Table with all personal income tax payment deadlines in 2021

Tax payment deadlines and responsibility

Deadlines for paying income tax

For the category of individuals who received income, according to paragraph 1 of Art. 228 of the Tax Code of the Russian Federation, the deadline for paying personal income tax is no later than July 15 of the current year for the previous one. Such income includes:

• income received from individuals and organizations that are not tax agents (based on employment and civil law contracts, as well as rental or lease agreements);
• income received from the sale of property or property rights;
• income from sources outside the Russian Federation received by individuals who are tax residents (except for military personnel, as well as government employees sent abroad);
• income upon receipt of which tax was not withheld by tax agents (except for income, information about which was provided by tax agents to the tax inspectorate and individuals);
• winnings paid by the organizers of lotteries and gambling (except for winnings received at a bookmaker's office or sweepstakes);
• remuneration as heirs (successors) of authors of works of science, literature, art, as well as authors of inventions, etc.;
• income from individuals who are not individual entrepreneurs as a gift (except for income not subject to taxation);
• cash equivalent to replenish the target capital of non-profit organizations.

For the category of individuals who received income for which tax was not withheld by tax agents, but information about which was provided by tax agents in accordance with clause 5 of Art. 226 and paragraph 14 of Art. 226.1, the deadline for paying personal income tax is no later than December 1 of the current year for the previous year (letter of the Ministry of Finance of Russia dated July 19, 2021 N 03-04-05/50652).

Individuals who are individual entrepreneurs (or persons engaged in private practice) pay advance payments for personal income tax within the following terms:

Advance payments are calculated by the tax authority based on the data previously submitted by the taxpayer. This may be information about expected income (if the individual’s activities began in the current year) or information about income for the previous period.

Tax agents pay personal income tax within the following period: the calculated and withheld tax from an individual must be transferred to the budget no later than the day following the day the income is paid. Exception: payment of income in the form of vacation pay and temporary disability benefits (including benefits for caring for a sick child). In this case, the withheld tax is transferred no later than the last day of the month in which the specified payments were made.

Responsibility

Individuals who have not paid income tax or paid it in full by underestimating the tax base may be subject to a fine of 20% of the amount of non-payment or 40% if the tax base was deliberately underestimated. At the same time, if the tax was paid, but only in violation of the deadlines, there will be no fine, but penalties may be charged.

Also, there will be no fine if an individual who is an individual entrepreneur (or another person engaged in private practice) does not pay advance payments within a year, but a penalty will most likely be assessed by the tax authority.

In the case of tax agents, for late transfer of personal income tax to the budget, a fine of 20% of the tax amount may be imposed, and penalties may also be charged. In case of failure to withhold or transfer (not fully withhold or not fully transfer) the tax to the budget, a fine of 20% of the tax amount may be imposed. Naturally, this applies only to those cases where the tax could have been withheld (if the income, for example, was paid not in kind, but in cash).