Personal income tax rate for non-residents: once a day, two days, 183

Tax status of an individual

When calculating personal income tax, attention should first be paid to the issue of residence rather than citizenship. Tax residency is determined by the individual’s membership in the state’s tax system. The concepts of currency, migration, any other and tax resident are different.

The Federal Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control” establishes, for example, that currency residents of Russia are every citizen of the Russian Federation and foreigners permanently residing in the territory of the Russian Federation with a residence permit. Citizens of the Russian Federation who continuously reside outside the country for at least 183 days are exempt from restrictions related to the status of currency resident.

The concept of a tax resident is defined in Article 207 of the Tax Code of the Russian Federation. This is an individual who is actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months. At the same time, the provisions of the Tax Code of the Russian Federation do not contain requirements for the continuity of the flow of the indicated 183 days (letters of the Ministry of Finance of Russia dated 02/15/2017 No. 03-04-05/8334, dated 09/01/2016 No. 03-04-05/51258, dated 04/26/2012 No. 03 -04-06/6-123, Federal Tax Service of Russia dated August 30, 2012 No. OA-3-13/ [email protected] ).

Tax resident status ensures the use of benefits and deductions when calculating income tax in all countries. An employee may be a tax resident of several states at the same time or, conversely, be a tax non-resident everywhere.

Rules for determining tax status vary from country to country. To avoid double taxation, most countries enter into appropriate agreements providing for tax exemptions, offsets, tax deductions and other tax benefits.

Article 232 of the Tax Code of the Russian Federation provides that the tax agent may not withhold personal income tax if the income is paid to a resident of a foreign state with which the Russian Federation has concluded an international agreement. For example, a resident of a foreign state can receive income on the territory of the Russian Federation. Similarly, a non-resident of the Russian Federation can receive income abroad. In accordance with such agreements, non-residents of the Russian Federation do not pay personal income tax on income from Russian companies received abroad, but include it in the income declaration (in Form 3-NDFL).

Resident became non-resident

Hello, Lyudmila

Based on the provisions of paragraph 2 of Article 207 of the Tax Code of the Russian Federation, tax residents are recognized as individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months. At the same time, the provisions of this paragraph do not contain indications of the start or end dates for counting the 12-month period within which the number of days of the taxpayer’s stay in the Russian Federation is taken into account. From the provisions of international treaties of the Russian Federation on the avoidance of double taxation, it follows that an individual can be considered as a tax resident of Russia if he has a permanent home in it. In this case, the presence of a permanent home is confirmed by the fact that the residential property is owned, or by a valid permanent registration at the place of residence in Russia. Thus, the mere fact of an individual’s presence in the Russian Federation for less than 183 calendar days during a tax period (calendar year), according to the Federal Tax Service of Russia, does not automatically lead to the loss of the status of a tax resident of the Russian Federation. In this case, the distribution of tax rights of the contracting states (the Russian Federation and the country in which labor activity is carried out) in relation to income from work is made on the basis of the provisions of special articles of the above-mentioned agreements, similar to those contained in Article 14 of the Model Agreement, approved by Decree of the Government of the Russian Federation dated 24.02. 2010 No. 84. The Code does not contain provisions obliging taxpayers to notify the tax authorities of the fact of loss of tax resident status of the Russian Federation, as well as confirmation of the status of a non-resident of Russia. Non-residents must pay personal income tax in 2017-2018, as before, at a rate of 30%. This amount of taxation is provided for in clause 3 of Art. 224 Tax Code of the Russian Federation. But there are a number of exceptions for individual taxpayers to this rule. The tax rate will be equal to 13% if, for example, income was received from labor activities in the Russian Federation by foreigners if their countries are members of the Eurasian Economic Union (Article 73 of the Treaty on the EAEU dated May 29, 2014, which came into force on January 1, 2015) . Non-residents are also subject to the same principle as residents: income that is exempt from taxation for domestic taxpayers does not need to be subject to personal income tax (letter of the Ministry of Finance of Russia dated October 29, 2012 No. 03-04-05/4-1226). If an individual who is not recognized as a tax resident in Russia receives income from performing labor duties in the territory of a foreign state, then this income is not subject to personal income tax in Russia. This clarification was given by the Russian Ministry of Finance in a letter dated June 14, 2021 No. 03-04-05/37007. Department specialists reminded that in accordance with the Tax Code of the Russian Federation, the object of personal income tax taxation is income received by tax residents of the Russian Federation, both from sources in Russia and from sources outside its borders, and for individuals who are not tax residents of the Russian Federation - only from sources in the Russian Federation (Article 209 of the Tax Code of the Russian Federation). Moreover, according to Article 208 of the Tax Code of the Russian Federation, remuneration for the performance of labor or other duties, work performed, service rendered, or action performed outside the Russian Federation refers to income received from sources outside the Russian Federation. In accordance with paragraph 2 of Article 223 of the Tax Code of the Russian Federation, remuneration for the performance of labor duties is considered received by the employee, including a non-resident individual, on the last day of the reporting month, and upon termination of the employment contract - on the last working day. On this date, the tax agent calculates the number of days of the non-resident’s stay in the Russian Federation. Tax calculation in case of violation of the 183-day rule is carried out separately for each payment without using the standard tax deduction at a rate of 30%. If the period of stay of an individual on the territory of the Russian Federation is confirmed to be 183 days, then the employee is considered a resident. Personal income tax is calculated on an accrual basis from the beginning of the year (tax period) at a tax rate of 13%, taking into account the tax withheld in previous months at a rate of 30%. After the end of the tax period, the recalculation and return of personal income tax is carried out by the Federal Tax Service, when the 3-personal income tax declaration and documents that confirm the status of tax resident are submitted to the tax office at the place of registration of the payer.

Personal income tax rates for non-residents

The income of individuals who are not tax residents of the Russian Federation may be taxed at rates of 0, 13, 15, 30%, depending on the source and type of income, as well as the status of a non-resident taxpayer (Articles 207, 224 of the Tax Code of the Russian Federation) .

Individuals - non-residents of the Russian Federation, performing work on the territory of a foreign state and receiving remuneration for performing labor duties from sources in a foreign state are not recognized as taxpayers for personal income tax in accordance with paragraph 1 of Article 207 of the Tax Code of the Russian Federation. For example, at a rate of 0% personal income tax is calculated on the income of employees of separate divisions located outside the Russian Federation. According to paragraph 3 of Article 224 of the Tax Code of the Russian Federation, income from Russian sources received by individuals who are not tax residents of the Russian Federation is taxed at a rate of 30%.

There are exceptions to this rule:

1. Personal income tax in the amount of 13% is withheld from the income of non-residents from labor activities:

• as a highly qualified specialist in accordance with Federal Law No. 115-FZ dated July 25, 2002 “On the legal status of foreign citizens in the Russian Federation”;
• participants in the State program to assist the voluntary resettlement of compatriots living abroad to the Russian Federation, as well as members of their families who jointly moved to permanent residence in the Russian Federation;
• citizens or stateless persons recognized as refugees or granted temporary asylum on the territory of the Russian Federation in accordance with Federal Law No. 4528-1 of February 19, 1993 “On Refugees”;
• foreign citizens of the countries participating in the Treaty on the EAEU (Belarus, Kazakhstan, Armenia, Kyrgyzstan);
• employed on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation.

2. Personal income tax in the amount of 15% is withheld from the income of non-residents in the form of dividends from equity participation in the activities of Russian organizations.

The status of a resident of the Russian Federation ensures the application of personal income tax rates:

• 13% - in relation to income in the form of wages;
• 35% - for income from winnings and prizes.

Only for individuals with the tax status of a resident of the Russian Federation, tax benefits and deductions are available.

An employee who enters into an employment contract or a civil contract with an employer must confirm his tax resident status. The tax agent is responsible for the correct determination of the status of an individual, as well as for the calculation and payment of personal income tax. If an individual does not submit the requested documents about the time of his stay in the Russian Federation, the tax agent has the right to calculate the tax in the manner prescribed for non-residents, that is, at a rate of 30% (see letter of the Ministry of Finance of Russia dated August 12, 2013 No. 03-04-06/32676) .

In fact, the personal income tax rate can be 3, 5, 6, 7, 10, 12, 15 and other percent for some income of individuals (dividends, income on securities, royalties) who are not tax residents of the Russian Federation. The personal income tax rate can be established by an international treaty, and in accordance with paragraph 1 of Article 7 of the Tax Code of the Russian Federation, the norms of international treaties of the Russian Federation have priority over the norms of the Tax Code of the Russian Federation.

If a resident has become a non-resident, there is no need to recalculate personal income tax

At the end of last year, the Russian Ministry of Finance issued a letter No. 03-04-06/6–332 dated November 22, 2012, in which the financial department expressed its opinion that at the end of the year the organization should clarify the final tax status of employees and, if necessary, recalculate Personal income tax. That is, if it turns out that an employee who was a tax resident of Russia at the beginning of the year ceased to be one as of some date (stayed in the Russian Federation for less than 183 days a year), then the organization must recalculate the amount of personal income tax for the entire year at the rate 30 percent instead of 13.

But the implementation of such recommendations is fraught with significant financial losses for such workers. Therefore, it makes sense to argue with them.

The fact is that the Tax Code of the Russian Federation does not contain provisions on the recalculation of taxes when the status of a taxpayer changes. The tax status is determined for each tax payment date based on the actual time an individual is in the territory of the Russian Federation. Previously, officials of the Russian Ministry of Finance also agreed with this (letter dated May 31, 2012 No. 03-04-05/6–670).

The approach of the Ministry of Finance of Russia, expressed in its letter dated November 22, 2012 No. 03-04-06/6–332, does not comply with the norms of tax legislation. Moreover, paragraph 2 of Article 210 of the Tax Code of the Russian Federation directly states that the tax base for personal income tax is determined separately for each type of income, for which different tax rates are established.

To calculate personal income tax on the income of residents, paragraph 3 of Article 226 of the Tax Code of the Russian Federation provides the following algorithm: income is taken into account on an accrual basis from the beginning of the year, the amount received is taxed at a rate of 13 percent. And then the tax previously calculated in previous months is deducted from it. As for the income of non-residents, personal income tax on them is calculated separately for each amount.

In their letter, officials of the Russian Ministry of Finance refer to the fact that the tax period for personal income tax is the calendar year (Article 216 of the Tax Code of the Russian Federation). However, this does not mean that the tax base for the tax is always considered only as a cumulative total.

This was also confirmed by the Presidium of the Supreme Arbitration Court of the Russian Federation in its resolution dated 07/05/11 No. 1051/11, indicating that the deadlines for withholding and transferring personal income tax to the budget are provided for in Article 226 of the Tax Code of the Russian Federation and are not related to the end of the tax period.

Thus, for those employees whose status has changed from resident to non-resident, there is no need to recalculate the tax base at the end of the year. The 30 percent tax rate must be applied from the date on which the resident lost his or her status.

Registration of tax status in “1C: Salary and Personnel Management 8” (rev. 3)

In order to take into account all possible personal income tax rates, the 1C: Salaries and Personnel Management 8 program, edition 3, provides for registration of the taxpayer’s tax status in the employee’s card using the Income Tax link in the Status field (Fig. 1).

Rice. 1. Taxpayer status

The Established from field indicates the date of the tax period from which the selected status is valid. The history of changes in taxpayer status can be viewed at the link of the same name.

The user can specify one of the following statuses:

• Resident;
• Non-resident;
• Highly qualified foreign specialist;
• Member of the crew of a vessel registered in the Russian International Register of Ships;
• Participant in the program for the resettlement of compatriots;
• A refugee or someone who has received temporary asylum on the territory of the Russian Federation;
• Citizen of a country party to the Treaty on the EAEU;
• Non-resident employed on the basis of a patent.

If the status of a tax resident is not confirmed by the Federal Tax Service in the prescribed form, then it is necessary to determine whether the non-resident has grounds for establishing an exclusive status that ensures the application of a personal income tax rate of 13% to “salary” income. In general, the status of Non-Resident is established, and personal income tax is calculated at a rate of 30%.

Tax rates

Residents' income is taxed at the basic rate of 13%. Such income, for example, includes wages, remuneration, bonuses, income from the sale of property, and dividends.

The basic rate for non-residents is 30% . BUT! If an employee works on the basis of a patent, then his income is taxed at a rate of 13% (this rule has been in effect since January 1, 2015 - Article 224 of the Tax Code of the Russian Federation, clause 3). In addition, the employee himself pays a monthly fixed advance payment for the patent - this is also personal income tax. Those. we get double taxation .

Double taxation: patent fee + employer withholds 13% personal income tax.

As for workers, citizens of the countries of the EAEU union (Belarus, Kazakhstan, Kyrgyzstan, Armenia), their income is taxed at a rate of 13%, regardless of whether they are residents or not. But they will have the right to a child deduction only after they become residents (live in the Russian Federation for more than 183 days a year). The same goes for refugees and citizens. received temporary asylum.

If our employee changes his status from non-resident to resident during the year, then personal income tax must be recalculated at a reduced rate of 13%. It turns out that for six months the employer paid 30% personal income tax, then 13%. As a result, there is an overpayment of taxes.

Simultaneous application of different personal income tax rates depending on the type of income of an individual

As a general rule, the income of non-resident individuals of the Russian Federation is taxed at a personal income tax rate of 30%. However, for income from labor activities of designated non-residents - highly qualified foreign specialists, citizens of EAEU countries, etc., a rate of 13% is applied.

The labor activity of a foreign citizen is understood as work in Russia on the basis of an employment or civil law contract for the performance of work or provision of services (Article 2 of Federal Law No. 115-FZ of July 25, 2002 “On the legal status of foreign citizens in the Russian Federation”). However, the Tax Code of the Russian Federation does not specify what exactly is considered income from labor activity. Therefore, it is not always clear to the employer at what rate personal income tax should be withheld from certain payments to this category of employees.

Example 1

Salary payments, vacation pay, sick leave payments and business trips clearly relate to work activities, and personal income tax is calculated at a rate of 13%.

Dividends do not apply to income from employment, and the personal income tax rate is 15%. The personal income tax rate on in-kind income from paying for a subscription to a fitness club is 30%.

Accordingly, in January personal income tax was calculated in the amount of: 13,000 rubles, 15,000 rubles. and 30,000 rubles (Fig. 2).

Rice. 2. Certificate 2-NDFL

Consequently, form 2-NDFL contains three Sections 3 “Income taxed at the rate...” (Fig. 3).

Rice. 3. Printed form of certificate 2-NDFL

6-NDFL and recalculation of the rate from 30 to 13

Good afternoon Help me understand the following question. We have employees - foreign citizens, whose income was taxed at a rate of 30% since January, in May their status changed to residents and the personal income tax rate changed to 13% in January, as a result of which personal income tax was recalculated in May. It turned out that we withheld more tax and must offset it from future income. But during this period there were other employees who had tax accrued, but it was less than the tax to be credited, as a result, we did not pay the amount to the budget. Let me explain with an example. Co-worker Ivanov has an income of 30,000 and personal income tax under Art. 13% - 3900. Paterson had income from January to April - 40,000 and tax was calculated, withheld and transferred from him under Art. 30% - 12,000. In May, he was accrued income - 10,000. When switching to 13% Paterson’s personal income tax: there was a reversal of 12,000, accrued for January-April - 5,200 and for May - 1,300. The total is for Paterson’s personal income tax Accrued - 6,500 (5,200 + 1,300); held -12000; transferred - 12000. When paying salaries to Ivanov and Paterson on 06/07/17, we paid Ivanov - 26100 (30000-3900) and Paterson - 10000 and still owed him 5500 (12000-6500). We were supposed to transfer 3900 + 1300-5200 = 0 to the budget. In 6-NDFL, this situation looks like this: 100 05/31/17 110 06/07/17 120 06/08/17 130 40000 (30000 Ivanov +10000 Paterson) 140 3900 But we don’t transfer anything, since we have the right to offset his tax against other employees . But if we leave 6-NDFL in this form, then we will incur penalties and a fine for the unpaid amount. So on page 140 we should show 0? How to do this in the program? In June, Paterson quits and receives compensation and salary 06/08/07 - 5000 personal income tax from her - 650. He receives 4350 in his hands. And we owe him 4850 (5500-650) Because This tax is withheld from him, then upon dismissal we transfer it to the budget. In his tax register: Calculated - 7150 (from income 55,000) Withheld 12,000 Transferred 12,000 In 6-NDFL, this situation looks like this: 100 06/08/17 110 06/08/17 120 06/09/17 130 5000 140 0 But we transferred 4850 to budget 06/08/17. If we leave 6-NDFL in this form, then in our personal account there will simply be some kind of overpayment of 4850. It turns out that on page 140 we should show 4850? How to do this in the program?

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Publication date: Jul 7, 2017

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Changing the tax status of an individual

If an employee travels outside of Russia, he may lose his status as a tax resident of the Russian Federation. Tax residency in the Russian Federation is not interrupted if an individual travels outside the Russian Federation for no more than six months for treatment or training (clause 2 of Article 207 of the Tax Code of the Russian Federation). It is not interrupted in a number of other cases listed in the Tax Code of the Russian Federation. For example, when traveling outside the territory of the Russian Federation to perform labor or other duties related to the performance of work (provision of services) in offshore hydrocarbon fields.

On the other hand, any non-resident (including a highly qualified foreign specialist; a crew member of a ship registered in the Russian International Register of Ships; a participant in the program for the resettlement of compatriots; a refugee or someone who has received temporary asylum on the territory of the Russian Federation; a citizen of a country party to the Treaty on the EAEU; a non-resident, employed on the basis of a patent), having lived in the Russian Federation for 183 days over the past 12 months, becomes a tax resident.

When determining the tax status of an individual, it is necessary to take into account the 12-month period determined on the date of receipt of income, including those that began in one tax period (calendar year) and continued in another tax period (calendar year) (letter of the Ministry of Finance of Russia dated April 26, 2012 No. 03-04-06/6-123). During the year, tax agents (employers) calculate the taxpayer's status on the date of actual receipt of income in accordance with the provisions of Article 223 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia dated August 30, 2012 No. OA-3-13 / [email protected] ).

The status of a resident of the Russian Federation acquired by an individual cannot change in a calendar year, provided that the person has been in Russia for more than 183 days this year. So, July 3 in a non-leap year is the 184th day of the year.

Thus, if as of July 3, 2018, an employee has not left Russia during the year, then his tax status for the current year—a resident of the Russian Federation—is already guaranteed. If an employee acquires the status of a resident of the Russian Federation, which cannot change in the current year, then the tax agent can independently recalculate the tax at a rate of 13% instead of 30%, guided by paragraph 3 of Article 226 of the Tax Code of the Russian Federation.

Starting from the month in which the taxpayer’s status changed, previously withheld personal income tax at a rate of 30% is counted towards payment of tax at a rate of 13%.

If at the end of the year (tax period) there is uncredited tax, then its refund is carried out by the tax authority at the place of residence (registration) of the individual (clause 1.1 of Article 231 of the Tax Code of the Russian Federation). To do this, the taxpayer must submit a tax return, as well as documents confirming his status as a tax resident of the Russian Federation (letters of the Ministry of Finance of Russia dated February 27, 2018 No. 03-04-06/12086, dated September 26, 2017 No. 03-04-06/62127, No. 03 -04-06/62126, dated 02/15/2016 No. 03-04-06/7958, dated 04/15/2014 No. 03-04-06/17166, dated 10/03/2013 No. 03-04-05/41061, dated 11/15/2012 No. 03-04-05/6-1301, dated 04/16/2012 No. 03-04-06/6-113, Federal Tax Service of Russia dated 06/09/2011 No. ED-4-3/9150, dated 09/05/2011 No. ED-2- 3/ [email protected] ).

This approach is also valid when during the tax period an employee was transferred from the parent organization to a separate division (letter of the Ministry of Finance of Russia dated December 23, 2014 No. 03-04-06/66648).

If the tax status of an individual who is the recipient of income can be determined only at the end of the calendar year, then the recalculation of personal income tax in connection with the acquisition of the status of a resident of the Russian Federation and its return are carried out by the tax authority at the place of registration (stay) of the individual in accordance with paragraph 1.1 of Article 231 of the Tax Code of the Russian Federation.

To do this, the taxpayer must submit to the tax authority a declaration in form 3-NDFL, as well as documents confirming the status of a resident of the Russian Federation in this tax period (see letters of the Ministry of Finance of Russia dated January 16, 2013 No. 03-04-06/4-11, dated 09.08 .2012 No. 03-04-06/6-230, dated 09.21.2011 No. 03-04-06/6-226, Federal Tax Service of Russia dated 10.22.2012 No. AS-3-3/ [email protected] , dated 08.14.2012 No. ED-3-3/ [email protected] , dated March 21, 2012 No. ED-3-3/ [email protected] ).

A non-resident has become a resident - personal income tax refund

Question

Good afternoon. I have the next question. The employee was hired in September 2021 - NON-resident, because he came to Russia and was there for less than 183 days. In March 2021, his stay in the Russian Federation becomes more than 183 days; accordingly, his tax status changes. Can I independently recalculate his personal income tax from January 2017? And how can he repay this debt? Is it possible to recalculate and receive a personal income tax refund at a rate of 30% for 2016? Thanks in advance for your answer!

Answer

The regulatory authorities explain that starting from the month in which the number of days of the employee’s stay in the Russian Federation reached 183 in the current tax period, the tax agent should be guided by the provisions of clause 3 of Art. 226 Tax Code of the Russian Federation. That is, the organization will calculate tax at a rate of 13% on an accrual basis from the beginning of the year with offset of previously withheld personal income tax at a rate of 30% (see, for example, Letters of the Ministry of Finance of Russia dated October 3, 2013 N 03-04-05/41061, dated November 15, 2012 N 03-04-05/6-1301, dated 04/16/2012 N 03-04-06/6-113, dated 02/10/2012 N 03-04-06/6-30, dated 01/18/2012 N 03-04- 06/6-7, dated 10/07/2011 N 03-04-05/3-716, Federal Tax Service of Russia dated 09/16/2013 N BS-2-11/ [email protected] , dated 09/21/2011 N ED-4-3/ [email protected] , dated 09/05/2011 N ED-2-3/ [email protected] , Federal Tax Service of Russia for Moscow dated 08/13/2012 N 20-14/ [email protected] ).

That is, you can offset tax amounts for January and February.

According to paragraph 2 of Art. 207 of the Tax Code of the Russian Federation, tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months. The rest are considered tax non-residents.

Personal income tax is withheld from the income of residents at a rate of 13%, and from the income of non-resident employees - at a rate of 30% (clauses 1, 3 of Article 224 of the Tax Code of the Russian Federation).

The company does not recalculate previously calculated tax if an employee acquires resident status.

From the month when the status changes, the company will withhold tax on the income of such an employee at a rate of 13% (clauses 1 and 3 of Article 224 of the Tax Code of the Russian Federation). At the same time, the Ministry of Finance of Russia in Letter dated October 28, 2011 N 03-04-06/6-293 drew attention to the fact that there is no need to recalculate previously withheld tax. This is done by the inspectorate at the end of the tax period. That is, at the end of the year (clause 1.1 of Article 231 of the Tax Code of the Russian Federation and Letter of the Ministry of Finance of Russia dated May 16, 2011 N 03-04-05/6-353).

It turns out that starting from the month when the employee received tax resident status, the company begins to withhold tax on his income at a rate of 13%. And amounts excessively withheld at a higher rate are counted when determining the personal income tax base.

It is important to remember that the overpayment can only be offset within the current tax period (Letter of the Ministry of Finance of Russia dated October 3, 2013 N 03-04-05/41061). If at the end of the year the company has not offset the entire overpayment of personal income tax, the individual returns the remaining amount of withheld tax to the inspectorate at the place of registration (clause 1.1 of Article 231 of the Tax Code of the Russian Federation). The department made similar conclusions earlier (Letters of the Ministry of Finance of Russia dated October 3, 2013 N 03-04-05/41061, dated November 15, 2012 N 03-04-05/6-1301 and dated April 16, 2012 N 03-04-06/6 -113, Federal Tax Service of Russia dated 09/16/2013 N BS-2-11/ [email protected] , dated 09/21/2011 N ED-4-3/ [email protected] and dated 09/05/2011 N ED-2-3/ [email protected] , Federal Tax Service of Russia for Moscow dated 08/15/2012 N 20-14/ [email protected] and dated 08/13/2012 N 20-14/ [email protected] ).

The return of personal income tax to a foreign worker in connection with his acquired status of a tax resident of the Russian Federation is carried out in accordance with clause 1.1 of Art. 231 of the Tax Code of the Russian Federation, which states that the refund of the tax amount to the taxpayer in connection with the recalculation at the end of the tax period in accordance with his acquired status of tax resident of the Russian Federation is made by the tax authority with which he was registered at the place of residence (place of stay), with submission by the taxpayer of a tax return at the end of the specified tax period, as well as documents confirming the status of a tax resident of the Russian Federation in this tax period, in the manner established by Art. 78 Tax Code of the Russian Federation.

Since the tax period is a calendar year (Article 216 of the Tax Code of the Russian Federation), the final status of the taxpayer in this tax period (2016) is established on December 31, 2021.

Since at the end of 2021 the status of a foreign worker is a tax non-resident of the Russian Federation, a personal income tax refund for 2021 due to a change in his status to a tax resident in 2021 is not due.

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Change of tax status in “1C: Salary and Personnel Management 8” (rev. 3)

A change in the tax status of an employee upon the occurrence of this fact should be reflected in the employee’s card using the Income Tax link, indicating in the Established from field the date of the tax period from which the status changes. Personal income tax recalculation occurs automatically.

Example 2

In this case, personal income tax is automatically recalculated for other income (Fig. 4). Personal income tax, excessively accrued on income in kind, is displayed in the document Payroll for February 2018 in the amount of 17,364 rubles. Deductions for children have been applied since January 2018.

Rice. 4. Recalculation of personal income tax in the document “Payroll”

Please note that automatic recalculation of personal income tax on dividends is not provided in the program. Users can independently enter the Personal Income Tax Recalculation document in the Taxes and Contributions section. By clicking the Fill button, personal income tax is recalculated automatically (Fig. 5).

Rice. 5. Document “Recalculation of personal income tax”

Expanded capabilities of “1C: Salaries and personnel management 8 KORP” for personal income tax accounting

Accounting for personal income tax rates under international agreements

The CORP version of the 1C: Salary and Personnel Management 8 program, edition 3, provides expanded capabilities for personal income tax accounting. In accordance with international treaties of the Russian Federation, in order to avoid double taxation, the program can register the income of non-residents of the Russian Federation in the form of dividends, income on securities, royalties and calculate personal income tax at the specified rates of 3, 5, 6, 7, 10, 12, 15%.

A number of international treaties provide for a fractional tax rate (4.5%, 7.5%, 13.5%). However, the current electronic formats of 2-NDFL and 6-NDFL reports do not provide for the possibility of transmitting such data. Therefore, the program does not support these bets.

You can enable the functionality of using taxation in accordance with international treaties in the Settings menu - Payroll calculation - flag Use personal income tax rates provided for by international treaties of the Russian Federation.

At the same time, in the Dividends document it becomes possible to choose the personal income tax rate under an international agreement: 5, 10 or 12%. In the Author's Order Agreement document, you can similarly select the tax rate from the options 3, 5, 6, 7, 10, 15%. Personal income tax is calculated automatically at the specified rate.

New rates can also be specified in the Personal Income Tax Accounting Transaction document. Reports 2-NDFL and 6-NDFL correctly reflect the specified personal income tax rates and are automatically filled in using the data registered in the program.