Why accrue interest on personal income tax. Fee calculator for taxes and premiums
How to fill out a payment order for the payment of interest on personal income tax in 2017? Which BSC should be indicated in the payment? Consider the main features and give a sample order.
When you need to pay interest on personal income tax
In order to transfer personal income tax within the prescribed period, you need to determine:
- date of receipt of income (Article 223 of the Tax Code of the Russian Federation);
- the day when it is necessary to withhold personal income tax (paragraph 4 of Article 226 of the Tax Code);
- the deadline for the payment of personal income tax (depending on the method of paying income) (Clause 6, Article 226 of the Tax Code of the Russian Federation).
Most often, the transfer of personal income tax is required no later than the day following the day of payment of income. For example, the employer paid the salary for May 2017 on June 8, 2017. In this case, the date of receipt of income will be May 31, the tax withholding date is June 8. And the last date when personal income tax should be transferred to the budget is June 9, 2017.
The table below shows the timing of the transfer of personal income tax on the most common payments:
Types of payments | Period for transfer of personal income tax |
---|---|
Salary for the first half of the month (advance payment). | On the day of transfer of personal income tax from the salary for the second half of the month (final payment). |
Salary, including payable upon dismissal of an employee. | Not later than the day following the day of payment of wages. |
Holiday Disability Allowance. | Not later than the last day of the month in which vacation pay or temporary disability benefit was paid. |
Income issued in kind; Material benefit; Amounts of forgiven debt. | No later than the day following the day of payment of any cash income. |
If the personal income tax is paid later than the deadlines, then in addition to the penalty, the Federal Tax Service can charge organizations penalties (Article 75 of the Tax Code of the Russian Federation). At the same time, interest is accrued on the whole organization, taking into account the date of receipt of income by each employee and the actual terms of personal income tax withholding by a tax agent (paragraph 2 of the letter of the Federal Tax Service of Russia dated December 29, 2012 No. AC-4-2 / \u200b\u200b22690).
Penalty calculation example
Personal income tax in the amount of 68 347 rubles. from the salary for May paid to employees on June 1, 2017, the organization transferred to the budget on June 9, 2017. The number of days of delay is 6 (from 06/03/2017 to 06/08/2017). The Bank of Russia refinancing rate (key rate) during the delay period amounted to 9.25%. The amount of interest for late payment of personal income tax will be 126.44 rubles. (68 347 RUB x 9.25% / 300 x 6 days).
How to pay a penalty
Suppose that the tax inspectorate accrued interest for late payment of personal income tax. And sent a demand for the payment of interest. How to fill in a payment order for the payment of interest in 2017? We give a sample payment.
KBC describes a specific financial transaction and is considered a method of grouping costs / revenues that are deducted by enterprises and individual entrepreneurs into the state treasury. Consider the BCC for the payment of personal income tax for employees (workers) in 2020.
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General information
Individual income tax is the main tax payable on employee salaries.
Taxpayers of this tax are persons who are residents of the country and citizens of other countries who receive income from the Russian Federation.
For personal income tax plays a role, whether the employee is considered a resident of the country. If during the year the employee stayed in the Russian Federation for more than 182 days, then the tax should be calculated at a resident rate of 13%.
Non-residents have an interest rate of 30%. KBC allows you to correctly reproduce information about the payment.
The correctly indicated code ensures the correct implementation of transactions with payments, the ability to see the movement of financial resources, reduce the burden on employees of state bodies, notice the occurrence of payment debt.
The budget classification code has twenty characters connecting in a group. Any group gives an idea of \u200b\u200bthe funds transferred by the organization or individual entrepreneur to the state budget.
Codes for tax, penalties and fines vary by 14-17 category. They are included in the group of subspecies of budget revenues.
Personal income tax withheld in 2020 is paid according to the details of the tax service, where the company is registered (Article 226 of the Tax Code). Entrepreneurs pay personal income tax to the inspection at the place of residence.
Set deadlines
Article 226 of the Tax Code of the Russian Federation regulates the procedure and deadlines for the payment of income tax. The main rules for paying personal income tax in 2020 are:
Tax agents can act both as individuals (IPs) and legal entities (companies).
Budget classification code (table)
KBK on personal income tax for employees is presented in the table below:
The following table shows the BCC for the payment of interest on personal income tax for employees:
The initial three numbers of the code indicate the addressee to whom the financial resources are relied (regional IFTS, PFR). The value of “182” is indicated in the KBK for personal income tax, and “392” for income from the Pension Fund.
Values \u200b\u200bfrom 4th to 6th characterize the type of payment transaction (tax, installment, etc.). For decoding personal income tax figures 101 are indicated.
Values \u200b\u200bfrom 7th to 8th indicate the item of expenses. In the BCC for personal income tax, they remain the same. In case of independent formation of the BCC, the value 02 should be indicated for the payment of income tax.
The numbers from 9th to 11th indicate the source of funds. For a tax agent, 010 is indicated, for IP - 020, for an independent resident - 030, for a foreign citizen performing work according to the patent - 040.Values \u200b\u200bfrom 12th to 13th indicate the budget that receives revenues. For income tax, 01 is indicated, which is related to the federal budget.
Digital values \u200b\u200bfrom the 14th to the 17th indicate the category to which the personal income tax payment belongs. For income tax, 1000 is indicated.
Penalties for tax evasion are indicated by code 2100, interest on tax - 2200, fines - 3000. Values \u200b\u200bfrom the 18th to the 20th indicate the receipt code.
When paying income tax 110 is affixed, regardless of the source of payment (legal entity, individual entrepreneur), payment of the tax itself or interest.
Therefore, if we study the decryption of all the digital values \u200b\u200bof the BSC, you can correctly compile it. When making a mistake, payment of personal income tax may not arrive on time.
For SP for themselves
For entrepreneurs who carry out activities on the basis of the OSNA, payment of advance amounts for income tax is provided.
The size of advance payments is calculated by the tax service on the basis of a 4-personal income tax return, which is submitted by entrepreneurs in the first year of activity upon receipt of the first profit.
When the IP is not operating for the first year, the tax inspectors calculate advance amounts based on 3-personal income tax for the past year.
If large changes in revenues (decrease or increase in income over 50%) or the resumption of activity after a long break are planned for an individual entrepreneur, 4-personal income tax return must be submitted.
Advance income tax amounts should be translated into the approved terms:
The table below shows the BCC for income tax for individual entrepreneurs:
To transfer interest
Untimely submitted reporting, in accordance with Art. 126 Tax Code of Russia leads the employer to a fine of 1 thousand rubles for each month, 200 rubles. for each certificate 2-personal income tax.
Transmission of false data, according to Art. 126 Tax Code, will lead to liability in the amount of 500 rubles. for each incorrectly prepared report.
Codes for payment of interest on personal income tax have not changed compared to 2017 and are indicated depending on the person who pays the penalty. Employers must send a payment using the code 182 1 01 02010 01 2100 110.
If with dividends
When an individual has a profit from participation in organizations, it is necessary to pay tax from him, which is transferred by a tax agent.
Individuals transfer the tax on their own in case of receiving dividends from abroad, acting as a resident of the country.
The code for sending companies is the same as for the payroll tax - 182 1 01 02010 01 1000 110.
Nuances for non-residents
In 2020, personal income tax from the income of non-residents is sent to the state budget, depending on the tax status of the person.
Special rules apply to refugees, highly qualified specialists, people working on the basis of a patent.
Personal income tax with non-residents is not withheld in all cases. It depends on where the income was received: in the territory of the Russian Federation or from foreign sources.Non-resident income received outside the country is not taxed. The PPC for personal income tax for non-residents of the country who work in the country according to a patent looks like this - 182 1 01 02040 01 1000 110.
Sample payment order (s)
How is the income tax payment order completed:
In column 101 | “Status of the payer” by the tax agent 02 |
Column 105 indicates the OKTMO code | When transferring personal income tax to the federal, regional or local budgets, the code will consist of 8 digits. If it is divided between settlements belonging to the municipality, 11 values \u200b\u200bare put down |
If the organization transfers taxes for employees of the main unit and the separate, column 105 prescribes two different OKTMOs - the main office and the separate department | In case of an error in putting down the OKTMO code and transferring the payment to another tax service, you must submit an application for the transfer of personal income tax |
Column 107 indicates the month in which the employee receives wages | When issuing salaries in February for January, the MS 01.01.2018 is indicated in the payment order. In the column on the purpose of payment, it should be noted from which payments to employees the organization transfers tax |
Thus, it is easier for tax specialists to compare the translated personal income tax with the data in 6-personal income tax. When an organization transfers the tax on multiple employee benefits, the types of benefits are separated by commas. In the 109th column (document date), 0 is indicated.
Last changes
The intrigue over whether or not the CSC for insurance payments has changed was allowed in 2020. On April 23, 2020, the Ministry of Finance Order No. 35n, issued on February 28, 2018, entered into legal force.
New BSCs were entered for penalties and fines for insurance payments. The changes affected companies with harmful working conditions and individual entrepreneurs.
Video: what you need to know
Penalties for taxes and contributions are penalties for late payment or incomplete (partial) payment of taxes or contributions. We can say that this is a form of forfeit for failure to fulfill obligations to pay taxes, they are also charged for non-payment of utility bills or alimony, supplies under the contract. But we are interested in tax penalties in this article, their purpose, calculation and payment are regulated in Art. 75 of the Tax Code.
Tax payments have strict deadlines. In case of violation of the deadlines, the tax service accrues interest, which will increase until the full payment of tax. To stop the growth of interest, rather pay taxes or fees. The penalty is a percentage of the outstanding amount, and is calculated for each day of delay in payment. To calculate them, you need to know the key rate of the Central Bank at the time of violation.
Who calculates penalties
If the taxpayer or employer fails to pay the tax or contributions on time, interest will be charged. To pay penalties, you will have to wait for a claim from the Federal Tax Service, which itself must establish the fact of non-payment and charge penalties.
If the taxpayer sees a tax arrears and plans to close it, you need to act in this order:
- calculate the amount of interest yourself;
- pay the amount of arrears and penalties;
- send an updated declaration.
In this case, the taxpayer will avoid a fine (see paragraph 1 and paragraph 4 of article 81 of the Tax Code). If you first send the update and only then pay the arrears and penalties, the tax will impose a fine.
What days are charged
The first day of interest is the day after the deadline for payment of tax or contributions. Regarding the last day for the accrual of interest, officials have discrepancies.
The Federal Tax Service explained that interest is no longer charged on the day after payment, which means that the day of payment is included in the calculation of interest. However, there is a letter from the Ministry of Finance that there is no need to charge penalties for the day the arrears are paid. This letter was not sent to the tax authorities for mandatory use, so you can be guided by these explanations at your own peril and risk.
If the amount of interest per day is small, it is safer to include the day of payment in the calculation of interest. If the amount is large, be prepared for the fact that your actions will have to be defended in court. In addition, the taxpayer may, in writing, clarify the calculation procedure with the Ministry of Finance in order to rely on the official response in the calculations.
How to calculate penalties
The amount of interest depends on the refinancing rate (or the key rate of the Central Bank). The amount is calculated differently for individual entrepreneurs and organizations, and also depends on the number of days of delay. All entrepreneurs with any number of days of delay and organizations with a delay of up to 30 days inclusively calculate penalties from 1/300 of the refinancing rate:
Amount of arrears * (Key rate of the Central Bank of the Russian Federation for the period of violation / 300) * Number of days of delay
If the organization’s delay amounted to 31 days or more, calculate penalties as follows:
- First, calculate the penalties for the first 30 days of delay:
Amount of arrears * (Key rate of the Central Bank of the Russian Federation for the period of violation / 300) * 30
- Then we calculate penalties for the following days of delay:
Amount of arrears * (Key rate of the Central Bank of the Russian Federation for the period of violation / 150) * Number of days of delay from 31 days
- Summarize both values.
KBK for transferring interest in 2017 and 2018
- Pension insurance - 182 1 02 02010 06 2110 160
- Health insurance - 182 1 02 02101 08 2013 160
- Disability and maternity insurance - 182 1 02 02090 07 2110 160
- Injury insurance - 393 1 02 02050 07 2100 160
- Fed income tax. budget - 182 1 01 01011 01 1000 110
- Income tax in reg. budget - 182 1 01 01012 02 1000 110
- VAT - 182 1 03 01000 01 1000 110
- Property tax, other than UGSS - 182 1 06 02020 02 1000 110
- Property tax included in the UGSS - 182 1 06 02020 02 1000 110
- Personal income tax (and IP “for yourself”) - 182 1 01 02020 01 1000 110
- STS “income” - 182 1 05 01011 01 1000 110
- STS “income-expenses” and the minimum tax - 182 1 05 01021 01 1000 110
- UTII - 182 1 05 02010 02 1000 110
When you can not pay a penalty
In some cases, no interest is charged. For example, when a taxpayer account is blocked or money is seized by a court order. Or when the businessman was guided by a court order when calculating taxes or contributions.
You will also avoid penalties if the arrears have arisen due to an error in the payment that can be corrected by updating the payment, in which case the penalties are reversed. The error is corrected by clarification if it is not connected with an incorrect indication of the account number, beneficiary's bank or CSC.
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What are the budget classification codes for personal income tax for 2018 approved? Which KBK to pay income tax on individuals with salary, vacation pay and other payments? Here is a handy table with KBK on personal income tax for 2018. Also in the article you can familiarize yourself with a sample payment order for the payment of personal income tax.
When to list personal income tax in 2018
General rule
As a general rule, in 2018, personal income tax must be paid no later than the day following the day the employee (individual) is paid income. So, for example, the employer paid the salary for January 2018 on February 9, 2018. The date of receipt of income will be January 31, 2018, the tax withholding date is February 9, 2018. The date no later than which you need to pay personal income tax to the budget, in our example, is February 12, 2018 (since the 10th and 11th are Saturday and Sunday).
Benefits and vacation pay
PIT withheld from temporary disability benefits, sick childcare benefits, and vacation pay, must be transferred no later than the last day of the month in which the income was paid. For example, an employee goes on vacation from March 6 to March 23, 2018. Holidays to him were paid on March 1. In this case, the date of receipt of income and the date of withholding of personal income tax is March 1, and the last date when personal income tax should be transferred to the budget is March 30, 2018.
Withholding personal income tax in 2018, in general, pay the details of the IFTS in which the organization is registered (paragraph 1 of paragraph 7 of Article 226 of the Tax Code of the Russian Federation). Individual entrepreneurs, in turn, pay personal income tax to the inspection at their place of residence. However, entrepreneurs doing business on UTII or the patent system of taxation transfer the tax to the inspection at the place of registration in connection with such activities.
KBK in 2018: table
In 2018, there were some changes in the part of the KBK. Cm. " ". However, the PSC for personal income tax for employees in 2018 did not change and remained exactly the same. Not changed and KBK on personal income tax for individual entrepreneurs. We present in the table the current main CSC for 2018 on income tax.
Read also Personal income tax with rolling vacation pay: how to pay
Table with KBK for 2018 on personal income tax
Sample payment order for personal income tax in 2018
Next, we give a sample payment order for the transfer of personal income tax in 2018. The budget classification code for personal income tax is indicated in field 104 of the payment. With this payment, the tax agent transfers personal income tax from the salary of employees.
In field 104.
If an error
Despite the fact that it is an elementary matter to enter KBK NDFL into a payment system, errors are still possible. What to do? If you mistakenly write the BCC personal income tax, you must immediately write a letter to the IFTS at your location to clarify the BCC. This follows from the letter of the Ministry of Finance dated 01/19/2017 No. 03-02-07 / 1/2145.
No need to re-pay personal income tax, penalties and fines for it, if you made a mistake in indicating the BCC. It is enough to simply write a statement on the clarification of the Personal Income Tax Code in the Federal Tax Service. And then the tax itself will redirect the payment to the necessary details.
With an erroneous indication of the KBK for personal income tax, it is possible that in 2018 interest will be charged, but you do not need to list them. If the company paid the income tax on time, then after clarification of the BCC, penalties are canceled.
PIT taxpayers are individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation, but are not tax residents of the Russian Federation (paragraph 1 of Article 207 of the Tax Code of the Russian Federation). Payment of personal income tax is often made not by individuals themselves, but by tax agents for them. But regardless of who should pay personal income tax, the tax code of the Russian Federation provides for penalties for late payment of tax. We will tell you about which KBC for interest on personal income tax in our consultation.
When the overdue personal income tax arises
A delay in personal income tax arises when a person obligated to transfer personal income tax violates the deadline established by the Tax Code of the Russian Federation.
Recall that tax agents must transfer the calculated and withheld personal income tax no later than the day following the day the income is paid. Personal income tax from hospital benefits and vacation pay is transferred no later than the last day of the month in which such payments were made (Clause 6, Article 226 of the Tax Code of the Russian Federation).
Individual entrepreneurs who do not use special regimes, as well as notaries engaged in private practice, lawyers who have established law offices, and other persons engaged in private practice, pay personal income tax on their own on the basis of a filed tax return no later than July 15 of the year following the past year (paragraph 6 Article 227 of the Tax Code of the Russian Federation). In addition, such persons must pay advance payments during the year within the time periods specified in paragraph 8 of Art. 227 of the Tax Code of the Russian Federation.
Individuals who, for example, owned property less than the deadline and sold it in the reporting year, or received non-monetary gifts from other citizens (not individual entrepreneurs, family members or close relatives of the recipients), as well as in some other cases specified in Art. 228 of the Tax Code, also pay personal income tax no later than July 15 of the following year on the basis of the submitted tax return.
For some incomes (for example, the employer could not withhold personal income tax from individuals and reported it to the tax office), personal income tax is paid by individuals no later than December 1 of the next year based on a notification received from the tax (paragraph 6 of article 228 of the Tax Code of the Russian Federation).
If an individual or tax agent complies with the terms for transferring personal income tax, there will be no basis for calculating a penalty.
Otherwise, for each day of delay, a penalty is payable.
How to calculate interest on personal income tax
For each day of delay in the transfer of personal income tax, penalties (P) are calculated according to the formula (Clause 4, Article 75 of the Tax Code of the Russian Federation):
P \u003d S * S * Dwhere Z is the amount of personal income tax not paid on time;
C - interest rate of interest;
D - the number of calendar days of delay, which is determined from the day following the tax payment date to the day of actual payment of personal income tax inclusive.
The interest rate of the penalty depending on the person paying personal income tax and the number of days of delay is determined as follows:
KBK for interest on personal income tax in 2020
CSC for the payment of interest on personal income tax in 2020 does not differ from the codes used in 2019, and depend on the category of person who pays such interest.
So, a tax agent (for example, an employer) must transfer interest to the following BCC:
182 1 01 02010 01 2100 110Individual entrepreneurs and notaries who pay personal income tax in accordance with Art. 227 of the Tax Code, tax penalties are listed for the following KBK:
182 1 01 02020 01 2100 110But individuals who are not individual entrepreneurs who pay personal income tax in accordance with Art. 228 of the Tax Code of the Russian Federation, tax penalties must be paid for such a KBK:
182 1 01 02030 01 2100 110