Change in personal income tax per year. Ndfl

Almost the entire adult population of Russia and even some active and advanced high school students are familiar with income tax. Officially, income tax is called personal income tax - personal income tax. We will talk about which incomes are subject to income tax, the amount of income tax, benefits on it and the procedure for refunding income tax in the article below.

What is income tax

Income tax is a personal income tax, a direct federal tax. 85% of the fees from its collection are transferred to the budget of the subject of the Russian Federation where it was collected, and the rest goes to local budgets.

Note: income of an individual should be considered money and property that an individual received from a legal entity or another outsider without an obligation to return. But a similar receipt of valuables from family members and close relatives cannot be recognized as income for personal income tax - this is a redistribution within the family of previously received income.

The history of income tax in Russia begins in 1812, when an income tax was introduced for landlords on their property. The scale was progressive and there was even a non-taxable minimum of 500 rubles. per year - at that time this amount was equal to the cost of two small houses in St. Petersburg. In Soviet times, personal income tax was experimented a lot and even canceled for a while. Already in modern Russia in 1992 they introduced a progressive scale of taxation, with the maximum rate being 40%. The current basic personal income tax rate of 13% was introduced in 2001, while income is equally taxed regardless of their size.

The level of personal income tax is affected by the origin of income. In 2016 in Russia, the amount of income tax for individuals is:

• 13% - the main tax rate, applied to the country's labor income from labor activity, entrepreneurial activity on the DOS, leasing and selling property, receiving dividends from participation in the activities of organizations;
• 9% - for income in the form of interest on certain bonds, previously 9% was charged from income in the form of dividends, now dividends are subject to personal income tax at a rate of 13%;
• 30% - income of individuals-non-residents of the country, except for highly qualified specialists and refugees;
• 15% - for dividends from participation in the activities of Russian companies of foreign citizens-non-residents;
• 35% - for winnings in contests and games over 4000 rubles, income from deposits in banks.

In his work activity, a citizen most often encounters a personal income tax rate of 13%. This tax is paid by all persons who have income in the territory of our country - both citizens and non-citizens and stateless persons. It should be noted that not every person's income is subject to personal income tax. Income does not include various types of benefits, pensions, compensation from the state (except for temporary disability benefits, which we will get to know in more detail below) and the employer, alimony, scientific grants, international and Russian awards, income from inheritance of property.

Income tax on payroll

What is income tax on wages - this is the amount of money that the employer withholds from payments within the framework of the employment relationship to the employee. The employee himself has nothing to do with the calculation and transfer of personal income tax - the state has assigned this obligation to the employer, who in this case acts as a tax agent. This is the difference between income tax and contributions to off-budget funds: both payments are calculated from the wage fund, but the contributions are the expenses of the employer himself, and he pays personal income tax not from the "pocket" of the company, but from the salary of the employee himself. At the same time, the employer must not only calculate, withhold and transfer to the budget the personal income tax of each employee, but also report on these calculations to the tax service:

• - certificates submitted by the company annually for each employee who received any income in the company during the reporting period;
• 6-NDFL - the calculation was introduced in 2016, is submitted quarterly and contains information on the accrued, withheld and transferred amounts of personal income tax to the budget as a whole for the company.

The accountant draws up 2-NDFL certificates not only once a year, but also at the request of the employee for submission to banking institutions - 2-NDFL confirms the employee's income and gives bank employees information to analyze the person's solvency.

How to calculate income tax

Suppose the carpenter Frolov receives 20,000 rubles: on May 20 he receives an advance payment for May, and on June 5 - the May salary itself. In accounting for May 31, the accountant calculates the salary for May and calculates income tax on this amount - 2600 rubles. per month. Not later than June 6, the accountant must transfer 2,600 rubles to the budget. income tax for Frolov. And Frolov himself will receive "on hand" for May 20,000 rubles. - 2600 rub. = 17,400 rubles.

How much is income tax exempt from wages? The legislation does not establish a minimum from which personal income tax is not charged. The employer's accountant will calculate the tax from any taxable payment in favor of the employee, regardless of its size. This is how income tax is calculated, provided that the employee has no children, and he himself does not belong to a certain category of citizens who have personal income tax benefits.

What are income tax benefits?

All citizens who have children can reduce personal income tax - the state has provided tax deductions: 1400 rubles. for the first and second child, 3000 rubles. for the third and subsequent children. The taxable base, that is, the employee's earnings, is reduced by this amount when calculating income tax. Those whose children are disabled are entitled to a deduction of 12,000 rubles.

Please note: not only the birth parents of a child, but also adoptive parents, trustees and guardians can receive an income tax deduction. If the parent, guardian, custodian or adoptive parent is raising the child on their own, then the deduction is doubled until the employee marries. The income tax exemption for children in 2016 in Russia is provided until the child turns 18, if the child is a full-time student, then up to 24 years. Disabled people, military personnel and participants in the liquidation of the Chernobyl accident can also count on income tax benefits.

When providing a deduction for children for personal income tax, the amount of the employee's income, calculated on an accrual basis from the beginning of the calendar year, follows - if the income exceeds 350,000 rubles. (in 2016), then the deduction is not provided. For the deduction on the income of the employee-beneficiary, the limit for the provision of the deduction is not established.

How to calculate income tax from a salary if there is a child

For example, Irina Mikhailovna Radova, a baker, works at Fantasia LLC. She is married and has three children. The salary of Irina Mikhailovna is 50,000 rubles. per month. The total amount of deductions by Radova is 1,400 rubles. * 2 \u003d 2,800 rubles. + 3000 rub. for the third child = 5,800 rubles. Calculation of income tax from the salary of Irina Mikhailovna: (50,000 rubles - 5800 rubles) * 13% = 5,746 rubles. Thus, in January 2016, Radova will receive 44,254 rubles.

On a cumulative basis, Radova's salary will exceed the maximum limit for applying a tax deduction in July 7 * 50,000 rubles. = 350,000 rubles. Therefore, starting from August 2016, the accountant of Fantasia LLC will no longer apply deductions for children to Irina Mikhailovna's earnings and Radov will receive 50,000 rubles - (50,000 rubles * 13%) = 43,500 rubles.

How is income tax withheld from wages if there is a child, but the parent is raising him alone? In this case, the amount of deductions is doubled. In the example with Irina Mikhailovna Radova, if she were divorced, her deduction would not be 5,800 rubles, but 11,600 rubles. Then the personal income tax of Radova is (50,000 rubles - 11,600 rubles) * 13% = 4992 rubles. Accordingly, the salary for issuance from the cash desk (or transfer to a bank account) of Radova is 45,008 rubles. (50,000 rubles - 4992 rubles).

How to calculate income tax on the wages of a disabled employee of group II? In this case, you should also take into account the deduction for the disabled in the amount of 3,000 rubles. That is, continuing the example with Irina Mikhailovna Radova, she is not only a single mother with three children, but also a disabled person of the II group. Then the total amount of her deductions is 14,600 rubles. (11,600 rubles + 3,000 rubles). Personal income tax Radova for the month is 4,602 rubles. ((50,000 rubles - 14,600 rubles) * 13%), and the accountant of Fantasia LLC will count 45,398 rubles for payment "in hand". (50,000 rubles - 4,602 rubles)

Is sick leave subject to income tax?

Despite the fact that state benefits are exempt from personal income tax, income tax is levied on a general basis from the amounts of temporary disability benefits - at a rate of 13%. From an economic point of view, this benefit is compensation to an employee for absence from the workplace for a good reason, therefore, such a payment can be recognized as income and 13% can be withdrawn in favor of the state, excluding tax deductions for children or the employee himself.

Is income tax taken from sick leave for caring for a sick family member? Yes, it is taken at a rate of 13%. An exception is made only for the maternity allowance - the so-called "maternity" allowance. This payment is not subject to income tax.

What can I get income tax back on?

The state provides not only the withdrawal of part of the income of citizens, but also the reimbursement of income tax. How to return income tax - use the tax deductions provided for in Art. 219, 220 of the Tax Code of the Russian Federation. The most commonly used deductions are property and social.

A property deduction is given when buying housing (including in) or self-constructing residential real estate for your own needs. Social deductions include the return of income tax on spending on education, treatment, pension and health insurance.

How to get income tax refund

To do this, you need to spend money on, or insurance, comply with all the conditions specified in the Tax Code of the Russian Federation and provide supporting documents to the tax office. If everything is correct, then the state will refund you 13% of the costs (within certain limits, for example, for spending on real estate - no more than 260,000 rubles). Or you can get a special notice from the tax office for, on the basis of which the accountant will stop withholding income tax from your salary until the state returns the amount of personal income tax due to you.

In 2016, important changes in personal income tax come into effect, which will affect the forms and procedures for reporting, deductions, payment terms, etc. Entrepreneurs should take into account the following innovations that relate to the timing of reporting:

1. Reporting 6 personal income tax since 2016 is transferred to a quarterly basis. The tax calculation will need to be submitted before the end of the month that comes after the reporting period.
2. Tax on vacation pay and benefits must be transferred before the end of the month in which the payment was made.
3. The deadline for filing a certificate (sign 2) on the impossibility of withholding personal income tax has been extended - until March 1.
4. Tax on material benefits will have to be paid on a monthly basis (in the current year - the moment interest is paid).

In addition, the following changes take effect:

1. The limit on the number of employees when submitting reports in paper form has been increased - 25, against 10 in the current year. For all other organizations, the electronic form will remain mandatory. As a result, more entrepreneurs will have the opportunity to choose a convenient reporting option.
2. The period of ownership of real estate for exemption from personal income tax is increased to 5 years (previously it was 3 years). At the same time, this rule will apply to objects that have been purchased since 2016. For the rest of the property, the old norm will apply.
3. In 2016, a new personal income tax certificate form 2 will be used, which has a number of changes.

Another group of innovations will affect the tax deductions next year that employees and founders will be able to receive:

1. The income limit for employees who are eligible for the deduction for children has been increased. Starting next year, the amount will be 350 thousand rubles.
2. Up to 12 thousand rubles. increased deduction for parents of children with disabilities. This amount for guardians is 6 thousand rubles.
3. Employees will be eligible to apply for deductions for treatment or education.
4. The founder who leaves the LLC will have the right to deduct the amount of personal income tax.

These changes in personal income tax since 2016 will help more citizens to take advantage of tax deductions and improve their well-being. A number of clarifications were also made to the current norms, which will add certainty to tax payers:

1. The place of reporting on the employee of a separate subdivision is determined - the place of his location.
2. The dates of receipt of income have been specified, which will affect the reporting of personal income tax:

• savings on interest (borrowed resources) - the last day of the month (until the loan is repaid);
• extra-daily - the last day of the advance report month;
• written-off debt or offset - date of write-off/act of offset.

Rates in 2016

The base rate of personal income tax in Russia is one of the lowest - 13%. During the crisis, when the government is experiencing difficulties with filling the budget, experts allowed an increase in the tax burden. According to analyst Alexander Pakhalov, a 1% increase in the rate will bring about 200 billion rubles to the budget. This measure became especially relevant after the decline in oil prices, which will lead to a significant drop in income from the export of “black gold”.

During 2015, the authorities increased the tax rate on dividends to 13%. In addition, the rate for refugees was reduced from 30% to 13%. Despite the fears of workers and entrepreneurs, in 2016 the authorities left the current personal income tax rates unchanged. In March of this year, a draft law was submitted to the State Duma, which proposed raising the tax to 16%, but the legislators have not yet made a final decision on this issue. As in the current year, rates will depend on the type of income.

Rates for residents will be:

• 13% - income from entrepreneurial or labor activity, received dividends, sale of property;
• 35% - interest on deposits, winnings.

Non-residents will pay tax at the following rates:

• 13% - income from labor activity (residents of the EAEU, refugees, visa-free migrants);
• 30% - labor activity of other categories, entrepreneurship, sale of property.

In 2016, new changes in personal income tax come into effect. The authorities have clarified the deadlines and periods for filing reports. In addition, there will be additional opportunities for obtaining a tax deduction.

Despite the difficult economic situation, tax rates will remain unchanged. A bill to raise rates to 16% was prepared at the beginning of the year, but at the moment it has not been adopted by the State Duma.

In 2016, numerous amendments to the Tax Code came into force. Thus, the procedure for submitting a service was changed, as well as the procedure for submitting a report to an LLC. The changes also affected the terms of payment of personal income tax (personal income tax), the tax agents of which are organizations and individual entrepreneurs.

Basic rules for paying personal income tax

When it comes to personal income tax, the company's accountant must correctly determine three dates:

• receipt by an employee of income (salary, vacation pay, sick leave, etc.);
• withholding tax;
• tax transfers to the budget.

It is these deadlines that tax officials will pay attention to, and non-compliance with them will become the basis for imposing penalties on the company.

The list of basic rules for the payment of personal income tax in 2016:

• the date of calculation of personal income tax coincides with the actual date of its receipt;
• tax withholding occurs on the day of payment of income to an individual;
• the tax agent is obliged to transfer personal income tax to the budget no later than the next day after it is withheld, with the exception of vacation and hospital payments;
• since 2016, the term for transferring tax to the budget directly depends on the type of income (salary, vacation pay, dividends, etc.), and not on the method of receiving it by an individual (cash, bank payment), as it was before.

Personal income tax from salary in 2016

Regardless of the tax regime and type of activity (anyone can receive this information), all organizations and individual enterprises are payers of personal income tax from the salaries of employees.

date of receiving

According to the Labor Code of the Russian Federation, employees are supposed to pay salaries at least once every half a month. The days of issuance are set at each individual enterprise on the basis of a collective or labor agreement.

Most domestic companies pay the staff exactly twice a month. The first payment is called the advance, and the second is called the final settlement. The date of actual receipt of wages is the last day of the month for which wages are accrued. Thus, in the tax reporting for personal income tax, it is necessary to indicate the last day of each month as the date of receipt of the employee's income in the form of wages.

Retention date

The day of issuance of the second half of the salary (final settlement) is taken as the date of deduction. When calculating the amount of personal income tax, payments for both halves of the month are added up.

Until the employee receives a full salary, personal income tax is not required to be withheld and transferred to the budget, but this in no way affects the date of receipt in the reporting.

Date of transfer to the budget

Since 2016, the tax agent is obliged to transfer personal income tax from the salary no later than the next day after the issuance (and, accordingly, deduction) of its employee. On the day of retention, this is also permissible.

Can I pay VAT in advance?

The tax code forbids such actions. The fiscal service will regard the payment as an "unexplained receipt". Exceptions are possible, but the tax agent will have a judicial procedure to establish the correctness of the calculation of personal income tax, if the transfer to the budget is made ahead of schedule.

Also, often accountants make a mistake by paying tax on an advance. But according to the current legislation, the salary cannot be considered received before the end of the month, which means that the personal income tax from the advance will not be summed up with the personal income tax from the final salary, and a shortage will be recorded. In such a situation, the tax agent expects penalties in the amount of 20% of the missing amount.

Advice: one cannot ignore another common mistake of entrepreneurs, which concerns a misinterpretation - exemption from the use of a cash register does not exempt from compliance with cash discipline.

An example of the correct indication of the terms and operations with personal income tax from wages

On May 20, 2016, an advance payment was paid to the employee for the first half of the current month, and on June 10, the remaining salary for the second half of May. The day of receipt of income in the form of wages will be considered May 31, the day of withholding personal income tax - June 10. It is necessary to transfer the tax to the budget on June 10 or 13 (11 and 12 are days off).

Although it is quite easy to determine and indicate the correct dates (just a plot), reporting errors are still common.

Changes in the procedure for paying tax on sick leave and vacation pay in 2016

Holidays and sick days are not related to salary. Tax from them is withheld on the day of receipt of income in cash or on a bank card. Since 2016, the deadline for paying personal income tax from vacation and sick leave to the budget has been changed. Now it can be transferred no later than the last day of the month in which the issue was made. Previously, this had to be done directly on the day the employee received sick leave or vacation pay.

personal income tax withheld from the income of individuals and transferred to the budget by tax agents. Otherwise, individual taxpayers (including individual entrepreneurs) themselves pay this tax on their income.

Deciphering the abbreviation personal income tax

Let's bring decryption of personal income tax - the combination of these letters means "personal income tax." This tax can also be called income tax, as it is withheld from the income of taxpayers.

Taxpayers are residents who receive income both in the Russian Federation and outside the country, as well as non-residents whose source of income is in Russia. Learn more about who is considered a resident in the calculation personal income tax, it is said in paragraph 2 and paragraph 3 of Art. 207 of the Tax Code of the Russian Federation.

Income tax in Russia

Personal income tax withheld by tax agents (or paid by individuals themselves) from the following income:

• interest (which is higher than the Central Bank refinancing rate + 5 points, except for interest on government bonds) and dividends received from Russian legal entities and individual entrepreneurs, as well as from foreign companies;
• insurance payments upon the occurrence of an insured event received by an individual insurer from Russian and foreign companies;
• income of authors and owners of related rights, including when using these rights abroad;
• rent (payment for temporary paid use) for property located in Russia and abroad;
• from the sale of real estate, securities and shares in the authorized capital of legal entities, IOUs of companies and other property; the location of these objects can be both Russia and foreign countries;
• payment for work, services, performance of duties under labor and civil law contracts in the Russian Federation and outside the country;
• scholarships, pensions (other than those paid by the Pension Fund of the Russian Federation), benefits (other than state ones) received in accordance with Russian and foreign legislation;
• income received during transportation to / from the Russian Federation (as well as at any points of unloading / unloading) by vehicles; this also includes the income of the Russian controlling person from the activities of the carrier organization controlled by him;
• rent from the use of power lines, fiber-optic data transmission lines, pipelines and computer networks;
• pension payments received by successors for deceased insured individuals;
• other income received by taxpayers in Russia and abroad, with the exception of those listed in Art. 217 of the Tax Code of the Russian Federation.

Read more about income exempt from income tax in the material. "Income not subject to personal income tax (2015-2016) » .

Personal income tax formula

personal income tax is calculated using the following formula:

Tax base × Tax rate.

At the same time, the tax base refers to all income (in cash and in kind, as well as in the form of a material benefit) of individuals from whom personal income tax is withheld. When determining the tax base, it excludes the amounts of deductions (property, professional, social, investment, standard), to which the taxpayer has the right to use.

The tax rate for resident taxpayers is 13%, for non-resident individuals - in most cases 30% (salary - 13%, dividends from Russian companies - 15%).

The rate of 35% is subject to:

• lottery winnings, prizes (except for sports), gifts, including those from employers, over 4,000 rubles;
• bank interest exceeding the refinancing rate of the Central Bank, increased by 5 points - on ruble deposits, on deposits in foreign currency - at a rate above 9% per annum;
• savings on interest on loans from consumer cooperatives, if their amount is less than 2/3 of the Central Bank refinancing rate in rubles (9% in foreign currency).

A reduced tax rate (9%) applies to interest on bonds issued before 01.01.2007. Income from securities is taxed personal income tax in the amount of 30%.

What taxes levied on the profits of individuals reduce personal income tax?

In accordance with paragraph 5 of Art. 225 of the Tax Code of the Russian Federation, the amount of the sales tax paid by the taxpayer in the current tax period reduces the amount personal income tax for the same period. In order to exercise this right, the entrepreneur must notify the IFTS of his registration as a trade tax payer in relation to the object of his economic activity.

Payment by a foreigner employed in Russia of an advance on personal income tax on a patent reduces the amount of income tax withheld from it. Such an employee submits data on payment for the patent to his source of payments, and the withholding agent adjusts the amount withheld personal income tax from the income of the taxpayer for this amount.

Tax accounting for personal income tax

All withholding agents are required to charge personal income tax, withhold it from the income of individuals and pay it to the state budget in accordance with Art. 226 of the Tax Code of the Russian Federation. personal income tax withheld from payroll or other income. The amount of deductions personal income tax should not exceed an amount equal to half of the income paid (clause 4, article 226 of the Tax Code of the Russian Federation). At the same time, payment personal income tax at the expense of personal funds of tax agents is not allowed (clause 9 of article 226 of the Tax Code of the Russian Federation).

Payment personal income tax since 2016, tax agents to the budget have been made on the working day following the payment of income, and for sick leave and vacation pay - no later than the last day of the month in which such payments were made (clause 6 of article 226 of the Tax Code of the Russian Federation).

Accounting for the income of individuals at the sources of their payments (tax agents) is carried out using tax registers, in which information is systematized during the tax period. The forms of such registers are independently developed by tax agents, while it is mandatory to have all the data identifying the taxpayer - the recipient of income, as well as all information about the income received (amount, date, type of activity) and codes of tax deductions applied (clause 1 of article 230 of the Tax Code of the Russian Federation ).

Taxpayers listed in paragraph 1 of Art. 227, paragraph 1 of Art. 227.1 and paragraph 1 of Art. 228 of the Tax Code, accrue personal income tax on one's own. Payment independently accrued by an individual personal income tax produced no later than July 15 (clause 4 of article 228 of the Tax Code of the Russian Federation). Individual entrepreneurs and self-employed persons pay personal income tax in advance by July 15 for the six months, until October 15 - for the 3rd quarter, until January 15 - for the 4th quarter.

What is the order of payment of personal income tax in 2016-2017?

When issuing payment orders personal income tax in 2016-2017 you should be guided by the current rules for filling out such documents. Rules for specifying the necessary information about the payer and recipients of funds when paying personal income tax in 2016-2017, are contained in the order of the Ministry of Finance dated November 12, 2013 No. 107n, which should be applied in the current version.

Making a payment for income tax in 2016-2017 years in the column of the payment order "Priority of payment" put down the value "5", if we are talking about planned deductions. Clarifications on this issue are given in the letter of the Ministry of Finance dated January 20, 2014 No. 02-03-11 / 1603, which provides a link to the changes in civil law. In accordance with these changes, payments are now personal income tax conducted by banks on tax payment orders have a priority of "3". And payments personal income tax conducted in a planned manner by tax agents (taxpayers themselves) have a priority of "5".

Income tax in the Russian Federation from an advance

When paying an advance payment to an employee on account of salary, the employer - the tax agent does not withhold personal income tax, since withholding personal income tax is possible only at the end of the month when calculating wages (clause 2, article 223 of the Tax Code of the Russian Federation).

As for the premium paid in advance, this rule does not work here, since the premium is income recognized according to other rules (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation): on the date of actual payment. This means that, having made a partial issuance of the premium in advance before the agreed period, the tax agent must withhold and transfer personal income tax to the budget.

If the advance payment is provided for by a civil law contract with an individual, then with such a payment, the tax agent must also withhold personal income tax.

Personal income tax in 2016-2017

personal income tax in 2016 has undergone a number of regular changes, the most significant of which are:

• the appearance of quarterly reports on the amounts of tax accrued and paid for the reporting period;
• change in the conditions for exemption from taxation of income from the sale of real estate acquired after 01/01/2016;
• provision of deductions for treatment and training at the place of work;
• an increase (up to 350 thousand rubles) in the amount of income up to which the employee has the right to receive a deduction for a child;
• an increase in the amount of deductions for disabled children;
• introduction of a single payment deadline personal income tax from income (no later than the working day following the day of payment) with the exception of sick leave and vacation pay;
• clarification of the dates of receipt of certain types of income (travel allowance, offsetting of counterclaims, debt cancellation, profit margin);
• change towards an increase by 1 month in the period for submitting information to the IFTS about the impossibility of withholding personal income tax from paid income;
• establishment of a new deadline (December 1 of the next year) for the payment by an individual of tax not withheld from him by a tax agent.

Innovations-2017 personal income tax, which entered into force from the beginning of the year, did not differ in such diversity:

• a fee for an independent assessment of his qualifications, paid by the employer, has been added to the number of non-taxable income of an employee;
• the list of deductions available to an individual is supplemented by a fee for an independent assessment of qualifications, which the person paid on his own.

Personal income tax: reporting in 2016-2017

New quarterly reporting on income tax(Form 6- personal income tax), containing summary information on the amounts and terms of payment of tax withheld in the reporting quarter, is submitted to the IFTS based on the results of:

• 1st quarter - until April 30;
• six months - until July 30;
• 9 months - until October 30;
• calendar year until 1 April.

In connection with this report, the Tax Code of the Russian Federation established not only sanctions for its non-delivery (late delivery), but also a fine for misrepresenting data in the reporting.

At the same time, as before, tax agents must, by April 1 of the year following the expired tax period, submit certificates in form 2- personal income tax for each individual to whom income was paid during the year. Help form 2- personal income tax is also drawn up and issued to each individual taxpayer from whose income the personal income tax.

Self-calculating tax individuals must submit a tax return in the form 3- personal income tax. Declaration 3- personal income tax filed before April 30 of the year following the reporting year, and in case of termination of business - within 5 days after the termination of business. The tax return does not indicate income that is not subject to taxation (they are listed in Article 217 of the Tax Code of the Russian Federation), if this does not affect the application of tax deductions by the declarant.

To determine the amount of advance payments, entrepreneurs on OSNO and self-employed persons submit to the tax return in the form 4- personal income tax. The deadline for filing the first such declaration is after a month from the date of receipt of the first income from the activity, and those who have been in business for more than a year, but plan to change their income level in the coming year, submit it along with Form 3- personal income tax.

" № 1/2016

Since 2016, a number of changes related to the calculation, payment and transfer of personal income tax come into force. This includes a new procedure for providing standard tax deductions for children, the introduction of the possibility of obtaining social tax deductions for training and treatment from the employer, changing the procedure for withholding and transferring personal income tax. We will talk about these and other changes in the article.

New procedure for granting standard deductions for children

When calculating personal income tax, the income of individuals taxed at a rate of 13% is reduced by the amount of standard tax deductions provided for their children.

The provision of standard tax deductions for children is carried out in the manner prescribed by paragraphs. 4 p. 1 art. 218 of the Tax Code of the Russian Federation. According to the amendments made by Federal Law No. 317-FZ of November 23, 2015 to the specified subparagraph, from 2016 standard tax deductions for children are provided according to the new rules.

By virtue of the updated wording of paras. 4 p. 1 art. 218 of the Tax Code of the Russian Federation, the “children's” tax deduction for each month of the tax period is provided in the following amounts:

• 1 400 rub. - for the first child;
• 1 400 rub. - for the second child;
• 3 000 rub. - for the third and each subsequent child;
• 6 000 rub. - for each disabled child who is supported by a guardian, custodian, foster parent, spouse (wife) of the foster parent;
• 12 000 rub. - for each disabled child who is supported by a parent, spouse (wife) of a parent, adoptive parent.

Recall that in 2015 the deduction for a disabled child was 3,000 rubles. regardless of who he was on support for: a parent or guardian, adoptive parent or custodian.

Thus, with 2016, the amount of deductions for disabled children increased. Moreover, now the amount of the deduction also depends on the status of the person who provides for the disabled child.

For other children who are not disabled, the amount of deductions remained the same.

"Children's" tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24. The deduction is provided from the month in which the child (children) was born, or from the month in which the adoption took place, guardianship (guardianship) was established, or from the month in which the agreement on the transfer of the child (children) for upbringing to a family comes into force and until the end of the year in which the child (children) has reached (have reached) the age specified above, or the validity period has expired or the agreement on the transfer of the child (children) to be raised in a family has been terminated ahead of time, or the death of the child (children) has occurred. The tax deduction is provided for the period of study of the child (children) in an educational institution and (or) educational institution, including academic leave, issued in the prescribed manner during the period of study.

As before, the amount of the tax deduction doubles if:

1) the parent (adoptive parent, adoptive parent, guardian, curator) to whom the tax deduction applies is recognized as the only one. It is worth noting that the provision of a double deduction to a single parent is terminated from the month following the month of his marriage;

2) one of the parents (adoptive parents) refused to receive a tax deduction in favor of the other parent (adoptive parent), informing the tax agent about it in writing.

The tax deduction is granted to parents, spouse of a parent, adoptive parents, guardians, trustees, foster parents, spouse (wife) of a foster parent on the basis of their written applications and documents confirming the right to this tax deduction. At the same time, individuals with a child (children) who are (are) outside the Russian Federation are granted a tax deduction on the basis of documents certified by the competent authorities of the state in which the child (children) lives (live).

Another innovation related to the provision of a deduction for children is an increase in the income limit, above which the specified deduction is canceled.

So, starting from 2016, the tax deduction is valid until the month in which the income of the taxpayer (excluding income received from equity participation in the activities of organizations in the form of dividends by individuals who are tax residents of the Russian Federation), calculated on an accrual basis from the beginning of the tax period, exceeded 350 000 rub. Starting from the month in which the specified income exceeded 350,000 rubles, the tax deduction is not applied. Recall that in 2015 the limit was 280,000 rubles.

Thus, in 2016, the income limit, which gives the right to receive a "children's" deduction, increased by 70,000 rubles.(from 280,000 rubles to 350,000 rubles).

Provision of social deductions for treatment and training by the employer

The income of taxpayers, taxed at a rate of 13%, may be reduced by the amount of social tax deductions provided for in Art. 219 of the Tax Code of the Russian Federation. In particular, these include deductions:

a) certain paragraphs. 2 p. 1 art. 219 of the Tax Code of the Russian Federation:

• in the amount paid by the taxpayer in the tax period for his education in educational institutions - in the amount of actually incurred expenses for education;
• in the amount paid by the taxpayer-parent for the education of their children under the age of 24, the taxpayer-guardian (taxpayer-trustee) for the education of their wards under the age of 18 in full-time education in educational institutions - in the amount of actually incurred expenses for this training, but not more than 50,000 rubles. for each child in the total amount for both parents (guardian or custodian);

b) established paragraphs. 3 p. 1 art. 219 of the Tax Code of the Russian Federation in the amount paid by the taxpayer in the tax period for medical services provided by medical organizations, individual entrepreneurs engaged in medical activities, to him, his spouse, parents, children (including adopted children) under the age of 18, wards under the age of 18 (in accordance with the list of medical services approved by the Government of the Russian Federation), as well as in the amount of the cost of medicines for medical use (according to the list of medicines approved by the Government of the Russian Federation), prescribed by the attending physician and purchased by the taxpayer at his own expense . For expensive types of treatment in medical organizations, for individual entrepreneurs engaged in medical activities, the amount of the tax deduction is accepted in the amount of the actual expenses incurred. The list of expensive types of treatment is approved by a decree of the Government of the Russian Federation.

The listed social tax deductions (with the exception of expenses for the education of the taxpayer's children and expenses for expensive treatment) are provided in the amount of actually incurred expenses, but in total no more than 120,000 rubles. behind .

Until 2016, he had the right to apply for these social deductions only at the end of the tax period when submitting a tax return to the tax authority.

With the adoption of Federal Law No. 85-FZ dated April 6, 2015 since 2016, taxpayers have been given the opportunity to receive a social deduction for training and treatment from the employer.

According to the updated version of paragraph 2 of Art. 219 of the Tax Code of the Russian Federation, social tax deductions for education and treatment can be provided to the taxpayer before the end of the tax period when he applies with a written application to the employer (tax agent), provided that the latter confirms the right to receive these deductions, issued by the tax authority in the form approved by the Federal Tax Service. The taxpayer's right to receive such social deductions must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date the taxpayer submits a written application and documents confirming the right to receive social tax deductions to the tax authority.

Social tax deductions for education and treatment are provided to the taxpayer by the tax agent starting from the month in which the taxpayer applied to the tax agent for their receipt.

If, after the taxpayer applied in accordance with the established procedure to the tax agent for receiving social tax deductions, the tax agent withheld the tax without taking into account such deductions, the amount of the tax withheld in excess after receiving the written application of the taxpayer is subject to return to the taxpayer in the manner provided for in Art. 231 of the Tax Code of the Russian Federation.

If, at the end of the tax period, the amount of the taxpayer's income received from the tax agent turned out to be less than the amount of social tax deductions, the taxpayer has the right to receive social tax deductions in the general manner by submitting a tax return to the tax authority.

Changes in the procedure for calculating and transferring personal income tax

Significant changes have been made since 2016 by federal laws No. 113-FZ dated May 2, 2015, No. 327-FZ dated November 28, 2015 in Art. 226 and 223 of the Tax Code of the Russian Federation, which establishes the rules for calculating, withholding and transferring the amount of personal income tax.

Consider the changes made to Art. 226 of the Tax Code of the Russian Federation, in the form of a table, in which, for comparison, certain provisions of this article are given in the updated version (in force since 2016) and the old version (in force in 2015).

In accordance with the additions made by the Federal Law of 02.05.2015 No. 113-FZ in paragraph 1 of Art. 223 of the Tax Code of the Russian Federation, for a number of incomes of an individual, a day is established that must be considered the date of their actual receipt. In particular, the procedure for determining the date of actual receipt of income for the cases of acquiring securities, offsetting mutual similar claims, writing off bad debts, and reimbursement of travel expenses is specified.

So, according to the new edition of paragraph 1 of Art. 223 of the Tax Code of the Russian Federation, when calculating personal income tax, the date of actual receipt of income is considered to be:

1) the day of payment of income, including the transfer of income to the accounts of the taxpayer in banks or, on his behalf, to the accounts of third parties - when receiving income in cash;

2) the day of transfer of income in kind - when receiving income in kind;

3) the day of the acquisition of goods (works, services), the acquisition of securities - upon receipt of income in the form of material benefits. If payment for the acquired securities is made after the transfer of ownership of these securities to the taxpayer, the date of actual receipt of income is determined as the day of making the corresponding payment in payment for the value of the acquired securities;

4) the day of offsetting similar counterclaims;

5) the date of write-off in accordance with the established procedure of bad debt from the balance sheet of the organization;

6) the last day of the month in which the advance report is approved after the employee returns from a business trip;

7) the last day of each month during the period for which borrowed (credit) funds were provided, upon receipt of income in the form of material benefits from savings on interest upon receipt of borrowed (credit) funds.

In conclusion, we list the main changes in personal income tax that have come into force since 2016:

• increased the size of the standard tax deduction for children with disabilities;
• the marginal income has increased, above which the deduction for children is canceled;
• the possibility of the taxpayer to apply for a social tax deduction for training and treatment to the employer is provided;
• the procedure for calculating and transferring personal income tax has changed. Now the tax is calculated on the date of actual receipt of income, and not at the end of each month. In this case, the withheld tax must be transferred no later than the date following the day of income payment;
• the period for reporting to the taxpayer and the tax authority about the impossibility of withholding personal income tax has been extended by a month;
• for certain incomes, the procedure for recognizing the date of their actual receipt has been clarified. In particular, for reimbursement of travel expenses, the date of actual receipt of income is the last day of the month in which the advance report is approved after the employee returns from a business trip.

In addition to the changes described in this article, in 2016 significant innovations related to the presentation of personal income tax reporting came into force, namely:

• the obligation to quarterly submit Form 6-NDFL was introduced;
• a new form 2-NDFL was approved, according to which it is necessary to provide information for 2015;
• the number of individuals receiving income has been increased from 10 to 25 people, above which the tax agent is obliged to submit personal income tax returns electronically;
• the responsibility for non-compliance with the deadlines for reporting on personal income tax, as well as for the provision of false information, has been tightened.

Read more about these changes in the following issues of the magazine.