Savings on interest on interest-free loan agreements. Methods for determining the benefits of a loan without interest
Since January 1, 2017, there has been no indexation of “children's” benefits. Therefore, in January 2017, employees were paid child benefits in the same amounts as in 2016.
However, from February 1, 2017, "child" benefits must be indexed by the coefficient of actual growth in consumer prices for 2016. This is provided for in article 4.2 Federal law dated 06.04.2015 No. 68-FZ. This indexation coefficient was approved by the Government of the Russian Federation in the amount of 1.054. This ratio is recorded in the following documents:
- Government Decree Russian Federation dated January 19, 2017 No. 36 "On approval of the indexation coefficient from February 1, 2017, the amount of a fixed payment to the insurance pension";
- Resolution of the Government of the Russian Federation of January 19, 2017 No. 35 "On approval of the consumer price growth index for 2016 to establish the cost of one pension coefficient from February 1, 2017"
- Resolution of the Government of the Russian Federation of January 26, 2017 No. 88 “On approval of the amount of indexation of payments, benefits and compensations in 2017”.
1,054 - indexation coefficient
from February 1, 2017, “child's” benefits will be paid taking into account the new coefficient established by the Government of the Russian Federation.
Taking into account the new coefficient, from February 1, 2017, “child” benefits will be paid in the amounts shown in the table below.
In areas and localities where district coefficients to wages, "children's" benefits (both in January 2017 and from February 1, 2017) will be higher, since they need to be additionally increased by the amount of the increasing coefficient (Article 5 of Law No. 81-FZ).
Feature of indexation of childcare benefits
The minimum basic amount of the childcare allowance is established by part 1 of article 15 of the Law of May 19, 1995 No. 81-FZ and is:
- when caring for the first child - 1500 rubles. per month;
- when caring for the second and subsequent children - 3000 rubles. per month.
These amounts are indexed every year by the appropriate coefficient. Taking into account all indexation coefficients as of February 1, 2016, the minimum amount of childcare allowance was:
- 2908.62 RUB - caring for the first child;
- 5817, 24 p. - for the care of the second and subsequent children.
However, since July 1, 2016, the minimum wage has increased to 7,500 rubles. And it turned out that if you calculate the allowance for caring for one child from the minimum wage, then the amount of the allowance would be more than 2908.62 rubles. Namely - 3000 r. (7500 p. X 40%). In this regard, from July 1, 2016, it was impossible to pay less than 3,000 rubles per child. However from February 1, 2017, you need to index not 3000 rubles, but 2908.62 rubles... Therefore, in the table, the childcare allowance from February 1, 2017 is presented as 3065.69.
Early pregnancy registration allowance
This benefit is supposed to be paid once. It should be received by women who:
- registered with medical institutions up to 12 weeks of pregnancy;
- have the right to maternity benefits (Article 9 of Law No. 81-FZ).
This benefit from February 1, 2017 is supposed to be paid in a new amount - 613.14 rubles. However, a controversial situation is possible. Let's give an example.
Registration allowance in 2017
The employee goes on maternity leave from 2 February 2017. On January 26, 2017, a woman handed over to the accounting department a certificate from the antenatal clinic stating that in 2016 she was registered in the early stages of pregnancy (up to 12 weeks). How much to pay early registration allowance?
The early pregnancy registration allowance should be paid in addition to the pregnancy and childbirth allowance (Article 9 of Law No. 81-FZ). Therefore, the allowance for registration in the early stages of pregnancy must be transferred in the amount that is set at the start date of maternity leave. In our case, the woman went on maternity leave on February 2, 2017. Therefore, the registration allowance should be paid in the amount of 613.14 rubles (taking into account indexation by a coefficient of 1.054). If the beginning of maternity leave fell on January 2017, then the allowance was supposed to be in a smaller amount - 581.73 rubles.
One-time childbirth allowance
One of the parents is entitled to a lump sum at the birth of a child. If two or more children were born, then the allowance is paid for each of them (Article 11 of Law No. 81-FZ). A one-time benefit at the birth of a child is assigned if the application for him was followed no later than six months from the date of birth of the child (Article 17.2 of Law No. 81-FZ). In connection with the indexation of the benefit from February 1, 2017, an ambiguous situation may arise upon appointment.
Situation
The child was born in 2016, and the woman came to the accounting department in February 2017 for the appointment of a one-time childbirth benefit. How much should I pay?
The amount of a one-time benefit for the birth of a child must be calculated on the date of birth, and not on applying for benefits (letter of the FSS dated 17.01.06 No. 02-18 / 07-337) In our case, the child was born in 2016, so the amount of the benefit will be 15,512.65 rubles. R. (excluding indexation by a factor of 1.054). Pay a lump sum at the birth of a child in an indexed amount (16 350, 33 rubles) if the child is born in the period from February 1, 2017.
Monthly allowance for caring for a child under 1, 5 years old
About the minimum size monthly allowance for child care as of February 2017, we described above. New sizes:
- RUB 3,065.69 - when caring for the first child;
- 6131, 37 p. - when caring for a second child.
There is no maximum amount for this benefit. However, the average daily earnings are limited on the basis of which the childcare allowance is calculated.
It has been established that the size of the average daily earnings for calculating benefits cannot be more than the sum of the limit values \u200b\u200bof the base for calculating insurance premiums for two years preceding the year of the onset of parental leave, divided by 730 (part 3.3 of article 14 of Law No. ). Therefore, to calculate the maximum amount of average daily earnings, the following formula is used:
The maximum value of the average daily earnings \u003d the sum of the limit values \u200b\u200bof the base for calculating the FSS contributions for the two previous years / 730
Therefore, if a woman's vacation begins in 2017, then the calculations should take the values \u200b\u200bof the limit values \u200b\u200bof the base for calculating contributions to the Social Insurance Fund for 2015 and 2016.
In 2015, the base limit was 670,000 rubles. (Decree of the Government of the Russian Federation of December 4, 2014 No. 1316), and in 2016 - 718,000 rubles. (Decree of the Government of the Russian Federation of November 26, 2015 No. 1265).
Taking into account the indicated values \u200b\u200bfor the marginal base, in 2017 the maximum value of the average daily earnings for calculating the monthly care allowance is 1901.37 rubles. (670,000 rubles + 718,000 rubles) / 730.
RUB 1901.37
maximum daily earnings for calculating benefits in 2017
Now let's calculate the maximum average earnings for the whole month. For this purpose, we will multiply the average daily earnings by the average monthly number of calendar days - 30.4 (part 5.1 of article 14 of Law No. 255-FZ). In 2017, the maximum average monthly earnings for calculating benefits will be 57,801.64 rubles. (1901.37 p. × 30.4).
The size of the monthly allowance for caring for a child up to 1.5 years is generally equal to 40% of the average monthly earnings (part 1 of article 15 of Law No. 81-FZ). Therefore, in 2017, the maximum amount of monthly allowance per child will be 23,120.66 rubles. (57,801.64 rubles × 40%). Moreover, this size is valid both in January and February 2017. The February indexation of benefits by a factor of 1.054 did not affect it in any way.
from February 1, 2017 payable for full month the amount of the childcare allowance cannot be less
RUB 3,065.69
The maternity allowance is not indexed annually. That is, since February 1, 2017, the maternity allowance has not increased. However, keep in mind that the maximum allowance has been increased since January 1, 2017, since the new maximum daily average earnings must be taken into account when calculating the allowance since the beginning of 2017. Let us explain.
The maternity allowance is paid in a lump sum and in total for the entire period of maternity leave, which is (part 1 of article 10 of Law No. 255-FZ):
- 140 days (in general);
- 194 days (with multiple pregnancies);
- 156 days (with complicated labor).
Maximum maternity allowance
To calculate the maximum amount of maternity allowance from January 2017, the maximum average daily earnings must be taken into account. He is considered according to the same formula as when calculating the allowance for caring for a child up to 1.5 years old (part 3.3 of article 14 of Law No. 255-FZ). That is, in 2017 it will also amount to 1901.37 rubles. (670,000 rubles + 718,000 rubles) / 730. Therefore, from 2017 maximum dimensions maternity benefits reimbursed from the FSS are:
- 266,191.8 RUB (1901.37 rubles × 140 days) - in the general case;
- RUB 368,865.78 (1901.37 p. × 194 days) - with multiple pregnancies;
- RUB 296,613.72 (1901.37 p. × 156 days) - with complicated childbirth.
Since February 1, 2017, the maximum amount of maternity benefits has not changed. The indexing factor did not affect these values.
Minimum maternity allowance
When calculating maternity benefits, the average daily earnings cannot be less than the value determined by the following formula (part 1.1 of article 14 of Law No. 255-FZ):
Minimum average daily earnings \u003d minimum wage at the start of vacation x 24/730
From January 1, 2017, the federal minimum wage is 7,500 rubles. Therefore, if maternity leave began in 2017 (from February 1 to June 30), then the minimum average daily earnings for calculating maternity benefits should be taken equal to 246.58 rubles. (7500 p. × 24/730). This value is used for further calculation if it turned out to be more than the actual average daily earnings of the employee. The minimum amounts of maternity benefits in January 2017 are:
- 34,521.20 RUB (246.58 rubles × 140 days) - in the general case;
- RUB 47,836.52 (246.58 rubles x 194 days) - with multiple pregnancies;
- RUB 38,466.48 (246.58 rubles x 156 days) - for complicated childbirth.
The indicators of the minimum size of maternity benefits from February 1, 2017 also did not change. They have remained the same size.
Comparative table of benefits |
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The maximum amount of allowance for caring for a child under 1.5 years old, which can be issued in Moscow in 2020, is 27984.66 rubles. The payment is provided in the amount of 40% of the income for the two years preceding the vacation, calculated per month. To apply for a benefit, you need to contact your place of work (service) or social protection through the multifunctional center (MFC) with an application and the required documents.
Both Russian citizens and refugees, stateless persons and foreigners can receive the payment. The decision on her appointment is made 10 working days from the date of application.
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The maximum allowance for the care of a child under 1.5 years of age in 2020 in Moscow
The maximum possible the amount of the care allowance that can be received in Moscow for 2020 is 27 984.66 rubles... According to Art. 15 No. 81-ФЗ dated 05.19.1995, the amount of payment is 40% of earnings (income or pay). This allowance is calculated for two years that preceded the year of the onset of vacation, calculated for one month (part 6 of the RF Government decree of 15.06.2007 No. 375). To calculate the value, use formula:
VP \u003d (SZ / KD) × 30.4 × 40%
- VP - the amount of the benefit.
- SZ - the amount of earnings for two years. It can notexceed the limit taxable base income:
- for 2018 - 815,000 rubles;
- for 2019 - 865,000 rubles.
- CD -the number of calendar days in two years: 730 or 731 if the year is a leap year. Wherein not taken into account days:
- temporary disability;
- release from work with salary retention;
- leave for nursing and pregnancy and childbirth (BIR).
- 30,4 - the average number of days in a month.
Example
The income of a woman caring for a child was (in rubles):
- in 2018 - 432743;
- in 2019 - 453,475.
In 2019, she used 140 days of BBR leave.
The amount of the benefit will be (432743 + 453475) / (730-140) × 30.4 × 40% \u003d 18265 rubles.
If the person is caring at the same time for severalchildren under one and a half years old, the allowance is summed up, but at the same time can't be more100% of the specified earnings and smaller summarized minimum size payments.
If the value of the average daily earnings below minimum, then the amount of payment is calculated from the minimum wage (for 2020 12 130 rubles). In Moscow, it is (in rubles in 2020):
- for 1 child - 4852 ;
- for the 2nd child - 6751,54 .
If seniority less than 6 months or face does not work, then the amount of the care allowance in Moscow is paid in the amount (for 2020 is indicated in rubles):
- for 1 child - 3375,77;
- for the 2nd child - 6751,54 .
How to get a benefit?
To apply for a childcare allowance for a child under 1.5 years old, you must submit an application and either at the place of work (service)or to social protection through the MFC.
You can contact the multifunctional center in Moscow by one of the following ways:
- in person (or through a representative) on a first-come, first-served basis on the day of application;
- make an appointment by phone;
- sign up using the website of the Mayor of Moscow.
According to Art. 13 of Law No. 81-FZ, the right to care allowance arises from whatever on whether it is subject to compulsory social insurance or not, provided that the person actually caring for the child.
Only one family member can receive the payment for one child.In Moscow, the following can receive it faces:
- citizens of the Russian Federation living in the country;
- stateless persons and foreigners, constantly living in Russia;
- refugees.
Attention
Care allowance in Moscow can be issued if the applicant has a place of residence, stay or actual residence in the city.
Documents for registration will not accept in the following cases:
- The documents that were submitted are no longer valid.
- An unauthorized person acts on behalf of the applicant.
- An incomplete list of information is provided.
The appointment may refuse, if a:
- the allowance has already been issued;
- the applicant has no right to it;
- not all documents have been submitted;
- the information provided is contradictory or unreliable;
- the validity period of the submitted documents has expired;
- documents and application do not meet the established requirements.
Where to go for the purpose of the payment?
A care allowance in Moscow can be obtained at the place of workor service either in social protection through the MFC. The table indicates the categories of citizens depending on the place they need to go to.
At the place of work (service) | To social protection |
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Persons dismissed during nursing leave ( leave in BiR or during pregnancy) due to:
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Mothers or fathers, guardians who are not subject compulsory insurance - including those undergoing full-time training in:
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Non-working wives of the military who live outside of Russia who do service abroad |
Other relatives not subject to insurance if:
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What documents are needed?
To apply for a care allowance, at the place of work or service you need to provide:
- Statement.
- Birth certificate of the child (children) or other document confirming the birth, if it was registered outside of Russia.
- A certificate from the place of work (service or social protection) of the second parent stating that they do not receive benefits.
To apply for a care allowance through the MFC required:
- application (you can see an example of filling out);
- passport or residence permit of the applicant and the second parent;
- birth certificate (s) — if the registration was not carried out in Moscow - or another document proving the birth of a child, if it was issued by another state;
- a document containing information about the place of residence or stay of the child (children) in Moscow - if the MFC does not charge payments for utilities and housing and does not transfer documents for registration and removal from it (if the child lives in Novomoskovsky or Troitsky districts, the document obligatory );
- a certificate from the place of work (service) of the second parent that he does not use the parental leave and the benefit is not charged to him;
- certified extract from the work book - if it is not there, then it is necessary to indicate that the applicant does not work and did not work under an employment contract, did not carry out individual entrepreneurial, notarial, lawyer activities, etc.
Attention
The decision to grant a care allowance is made within 10 working days from the date of application.
In some cases, you may need additional documentsindicated in the table. In what cases they need to be submitted to social protection, you can find out by the link to the portal of the Mayor of Moscow.
Happening | Document |
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The identity card of the applicant and / or the second spouse does not contain information about the place of residence (residence) in Moscow | Document with information about the place of residence (stay) in the city of Moscow |
The applicant has an older child (children) |
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The child is adopted or the older child was previously adopted | Certificate of adoption or court decision on adoption or adoption that has entered into force |
The child is taken into care | Decision to establish guardianship (extract from it) |
The child (including the eldest) died | Death certificate |
Application is submitted by a single parent |
One document from the specified list:
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It is necessary to confirm the rights of the father to the child | Certificate of Establishment of Paternity |
The application is carried out by a person who was dismissed during parental leave (leave for BiW, pregnancy) |
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A mother or father, a guardian who is not subject to compulsory insurance is applying (the document can be obtained during registration) |
A document proving cohabitation with a child on the territory of the Russian Federation. For full-time students additional help ( issued no earlier than a month before the appeal):
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A non-insured relative applies when the parents are unable to care for the child |
One of these documents:
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An individual entrepreneur, notary, lawyer, etc. is applying, or the second parent is one of the specified persons |
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The appeal is carried out by a legal representative (trustee) |
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Full name does not match the one indicated on the identity card | Personal data change document |
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Since January 1, 2016, the calculation procedure has changed and withholding personal income tax from material benefitsarising from savings on interest on low-interest or interest-free loans that employers often provide to workers. The refinancing rate of the Bank of Russia, which participates in the calculation of material benefits, has become higher, and personal income tax from this type of income must be withheld more often. Details are in our publication.
In 2016, when an employee receives income in the form of material benefits from savings on interest for the use of borrowed (credit) funds, the date of actual receipt of income is the last day of each month during the period for which the borrowed (credit) funds were provided (clause 1 of Art. 2, part 3 of article 4 of the Federal Law dated 02.05.2015 No. 113-FZ, hereinafter - Law No. 113-FZ). That is, the tax burden on employees is increasing.
Let us consider this change using the example of various situations, such as repayment in 2016 of a loan (loan) provided in 2015, the absence of taxable income from an employee to whom a loan (loan) was issued.
Loan: differences from credit
A loan is a contractual relationship, according to which one party (lender) transfers ownership of the other party (borrower) money or other things defined by generic characteristics. The borrower undertakes to return to the lender the same amount of money (loan amount) or an equal amount of other things he received of the same kind and quality.
If the lender under the agreement is an organization or an individual entrepreneur, such an agreement must be concluded in writing (subparagraph 1, clause 1 of article 161, paragraph 1 of article 808, paragraph 3 of article 23, paragraph 2 of paragraph 1 of article . 807 of the Civil Code of the Russian Federation).
As follows from paragraph 1 of Art. 809 of the Civil Code of the Russian Federation, unless otherwise provided by law or the loan agreement, the lender has the right to receive interest from the borrower on the loan amount in the amount and in the manner specified by the agreement. In a situation where the amount is not specified in the agreement, they are calculated based on the refinancing rate of the Bank of Russia, which is in effect at the location (place of residence) of the lender on the day the borrower pays the amount of the debt or part of it.
If, under the loan agreement, not money, but things are transferred, then such an agreement, as a rule, is interest-free. However, the parties to the agreement can prescribe in it a condition on the accrual of interest (clause 3 of article 809 of the Civil Code of the Russian Federation).
Credit - a contractual relationship, according to which only monetary funds can be transferred, and the creditor must be either a bank or another credit organization (clause 1 of article 819 of the Civil Code of the Russian Federation).
Interest on the loan amount is charged on a mandatory basis, that is, a loan, unlike a loan, cannot be interest-free (clause 1 of article 819 of the Civil Code of the Russian Federation). The loan agreement must be drawn up in writing (Articles 820, 822, 823, paragraph 1 of Article 822, paragraph 1 of Article 823 of the Civil Code of the Russian Federation).
Personal income tax from material benefits
So by general rule, Personal income tax is taxed on income in the form of material benefits received from savings on interest for the use of borrowed (credit) funds that an organization or an individual entrepreneur provided to individuals (subparagraph 1 of paragraph 1 of article 212 of the Tax Code of the Russian Federation).
In accordance with sub. 1, 2 p. 2 art. 212 of the Tax Code of the Russian Federation, such savings arise in cases when the taxpayer:
1) an organization or an individual entrepreneur issued a loan (credit) in rubles, the amount interest rate at which does not exceed 2/3 of the refinancing rate of the Bank of Russia;
2) a loan (loan) was issued in foreign currency, the size of the interest rate for which does not exceed 9%;
3) an interest-free loan was issued (letter of the Ministry of Finance of Russia dated 08.04.2010 No. 03-04-05 / 6-175, resolutions of the FAS of the Volga District of 11.07.2013 No. A55-26978 / 2012, West Siberian District dated 01.08.2012 No. A27- 9497/2011).
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Since January 1, 2016, the refinancing rate has become equal to the key rate (Bank of Russia directive No. 3894-U dated December 11, 2015). There will be no more individual values. At the moment key rate is 11%.
However, in some cases related to the provision of loans, there is no material benefit and, accordingly, there is no need to calculate personal income tax.
So, material benefit does not arise:
With regard to interest under Art. 811 and 395 of the Civil Code of the Russian Federation as measures of liability for delay monetary obligation (penalties charged on the amount of the loan not repaid on time) (letters of the Ministry of Finance of Russia dated 13.11.2012 No. 03-04-06 / 4-317, dated 15.11.2012 No. 03-04-05 / 4-1303, dated 16.10. 2012 No. 03-04-06 / 4-304, dated 10.09.2012 No. 03-04-05 / 4-1092, dated 31.08.2012 No. 03-04-05 / 4-1037, dated 28.08.2012 No. 03-04 -08 / 4-279 (sent by letter of the Federal Tax Service of Russia dated 10.10.2012 No. ED-4-3 / [email protected]), dated August 27, 2012 No. 03-04-06 / 4-258.);
When a loan is granted by one individual to another (letters of the Ministry of Finance of Russia dated 18.08.2009 No. 03-11-09 / 284, dated 19.01.2009 No. 03-04-05-01 / 12). However, if an interest-free loan agreement is concluded between individual entrepreneurs, then the person who received the income in the form of material benefit is obliged to calculate and pay tax to the budget (resolution of the FAS of the Volga District of 23.06.2011 No. A65-20542 / 2010);
The borrowed funds were provided at the expense of the budget (letters of the Ministry of Finance of Russia dated 08.05.2013 No. 03-04-06 / 16299, dated 04.04.2011 No. 03-04-05 / 6-217, dated 08.12.2009 No. 03-04-05-01 / 885).
There are situations when material benefits in the form of savings on interest are exempted from personal income tax by direct indication of this in the norms Of the Tax Code RF.
So, personal income tax is not levied on the material benefits received from savings on interest for the use of borrowed (credit) funds that are provided:
For new construction or the acquisition of a residential building, apartment, room or share (shares) in them on the territory of the Russian Federation, land plots, provided for individual housing construction, and land plots on which the acquired residential buildings are located, or shares (stakes) in them (paragraph 3, sub. 1, item 1, article 212 of the Tax Code of the Russian Federation);
Banks located on the territory of the Russian Federation for the purpose of refinancing (on-lending) of these loans (credits) (paragraph 4, sub. 1, item 1, article 212 of the Tax Code of the Russian Federation).
In these cases, material benefit does not arise if two conditions are met (subparagraph 1 of clause 1 of article 212 of the Tax Code of the Russian Federation):
The loan agreement indicates that it was provided for the purchase or construction of a specific residential premises;
The borrower has provided a notice from the tax authority confirming the right to property tax deduction for the cost of purchasing a home specified in the loan agreement. In this case, the details of the loan agreement must be indicated in the notification (letters of the Federal Tax Service of Russia dated 11.11.2015 No. BS-4-11 / [email protected], The Ministry of Finance of Russia dated 02.06.2015 No. 03-04-05 / 31759, regulations Arbitration court Povolzhsky District of 17.09.2014 No. A65-21754 / 2013), and the amount of deduction does not matter (letter of the Ministry of Finance of Russia dated 19.01.2012 No. 03-04-06 / 9-9).
We calculate the material benefit from savings on interest on ruble loans
As noted, the tax base is defined as the excess of the amount of interest on a loan (credit), calculated on the basis of 2/3 of the current refinancing rate of the Bank of Russia, over the amount of interest calculated on the basis of the terms of the agreement (subparagraph 1, paragraph 2 of article 212 of the Tax Code of the Russian Federation ).
The tax rate is 35% for tax residents, 30% for tax non-residents (clauses 2, 3, article 224 of the Tax Code of the Russian Federation).
The calculation of material benefits in this case can be presented in the form of the following formula:
The tax base \u003d The amount of the loan (loan) x (Interest based on 2/3 of the refinancing rate - Interest under the terms of the agreement) x the number of days of using the loan per month :: 365 (366).
The amount of tax will depend on the status of the taxpayer - resident or non-resident:
As a general rule, the date of receipt of income is the date on which the income is recognized as actually received for the purpose of including it in the personal income tax base. The specified date is determined in accordance with Art. 223 of the Tax Code of the Russian Federation, depending on the type of income received.
From January 1, 2016, when income is received in the form of material benefits from savings on interest on the use of borrowed (credit) funds, the date of actual receipt of income is the last day of each month during the period for which the borrowed (credit) funds are provided.
Example 1
On January 1, 2016, an employee of PJSC Alpha received an interest-free loan in the amount of RUB 1,000,000. for a period of two months and maturity on the last day of the term. Based on the new rules, it is necessary to withhold personal income tax from his income in the amount of:
on 31.01.2016:
(2/3 x 11% - 0%) x 31 days: 366 x 1,000,000 x 35% \u003d 2,173.95 rubles,
on 02/29/2016:
(2/3 x 11% - 0%) x 29 days: 366 x 1,000,000 x 35% \u003d 2,033.70 rubles.
Total: RUB 2173.95 + RUB 2033.70 \u003d RUB 4207.65
Recall that until January 1, 2016, the date of receipt of income was considered the date of payment of interest on a loan (credit) (subparagraph 1 of paragraph 2 of article 212, subparagraph 3 of paragraph 1 of article 223 of the Tax Code of the Russian Federation of previous editions), and for interest-free for borrowings, this date was considered the date of return borrowed money (letters of the Ministry of Finance of Russia dated 28.10.2014 No. 03-04-06 / 54626, dated 15.07.2014 No. 03-04-06 / 34520, dated 26.03.2013 No. 03-04-05 / 4-282, dated 27.02.2012 No. 03-04-05 / 9-223, dated 25.07.2011 No. 03-04-05 / 6-531, dated 25.12.2012 No. 03-04-06 / 3-366, Federal Tax Service of Russia in Moscow dated 04.05.2009 No. 20-15 / 3 / [email protected], Resolutions of the Federal Antimonopoly Service of the West Siberian District of July 30, 2013 in case No. A03-9886 / 2012, of the East Siberian District of March 27, 2013, in case No. A58-4544 / 12, of the Ural District of December 4, 2012 No. F09-11970 / 12 on case No. A60-7752 / 2012). Therefore, if in tax period interest was not paid, and there was no income taxed with personal income tax (letters of the Ministry of Finance of Russia dated 08.06.2012 No. 03-04-06 / 4-163, dated 01.02.2010 No. 03-04-08 / 6-18, resolution of the FAS of the Volga District from 19.07.2012 No. A65-26834 / 2011). The foregoing was also true for the case when the interest on the loan was actually paid on a time different from that specified in loan agreement (Letter of the Ministry of Finance of Russia dated February 15, 2012 No. 03-04-06 / 6-39).
If the loan (credit) agreement stipulated that the interest is not paid by the borrower, but is included in the principal amount, the material benefit arose on the date the interest was accrued to the amount owed (letter dated 08.10.2010 No. 03-04-06 / 6-247).
Based on the above, according to the old personal income tax rules from the employee's income (in example 1) was subject to withholding only on the date of 02/29/2016 in the amount of 2,033.70 rubles.
Law No. 113-FZ does not provide for any transitional provisions on debt obligations that arose before 2016. This means that under loan agreements issued before 2016, including interest-free loans, the income of an individual in the form of material benefits will be determined as of January 31, 2016, February 29, 2016, etc.
Thus, if in example 1 the loan is repaid before January 31, 2016, the grounds for payment of tax on income in the form of material benefits obtained from savings on interest for the entire period of using borrowed funds under such a loan agreement are not established. That is, in case of termination debt obligation (performance, debt forgiveness and other means) not on the last day of the month, the calculation of the tax base for income in the form of material benefits for the period from the last day of the past month to the date of termination of the obligation is not provided.
Example 2
On January 1, 2016, PJSC Alpha issued a loan for three months in the amount of RUB 1,200,000. at 2% per annum to your employee (tax resident of the Russian Federation) with the condition of monthly payment of interest and 1/3 of the debt on the 5th day of the month following the expired one. Consider what personal income tax will need to be withheld from the employee.
Personal income tax \u003d (1,200,000 x (7.33% - 2%) x 31 days: 366 days) x 35% \u003d \u003d 1,896.08 rubles.
On February 5, 2016, the employee returned part of the principal debt and interest in the amount of RUB 400,000. and (1,200,000 rubles x 2% x 31 days:: 366 days) \u003d 2,032.79 rubles. respectively.
Personal income tax \u003d (800,000 x (7.33% - 2%) x 29 days: 366 days) x 35% \u003d \u003d 1182.50 rubles.
On March 5, 2016, part of the principal debt was repaid - 400,000 rubles. and interest in the amount of (1,200,000 rubles x 2% x 5 days: 366 days + + 800,000 rubles x 2% x 24 days: 366 days) \u003d 327.87 rubles. + RUB 1049.18 \u003d\u003d RUB 1,377.05;
Personal income tax \u003d (400,000 x (7.33% - 2%) x 31 days: 366 days) x 35% \u003d \u003d 632.03 rubles.
On April 5, 2016, the remaining debt was repaid in the amount of 400,000 rubles. and interest accrued on this date in the amount of (800,000 rubles x 2% x 5 days: 366 days + 400,000 rubles x 2% x (26 days + + 5 days): 366 days) \u003d 218.68 rubles ... + RUB677.60 \u003d 896.28 rubles.
We calculate the material benefit for foreign currency loans
If a loan (loan) is received in foreign currency, the tax base is defined as the excess of the amount of interest on the loan (credit), calculated on the basis of 9% per annum, over the amount of interest calculated on the basis of the terms of the agreement (subparagraph 2, paragraph 2 of article 212 of the Tax Code RF). Such income is taxed at the personal income tax rate of 35% (clause 2 of article 224 of the Tax Code of the Russian Federation).
In the form of a formula, this norm is as follows:
Tax base \u003d Amount of the loan (loan) x (Interest based on 9% per annum - Interest under the terms of the agreement) x number of days of using the loan per month: 365 (366).
As in the case with ruble loans, the tax rate involved in the calculation depends on the taxpayer status:
Tax \u003d Tax base x 35% (30%).
Terms of withholding personal income tax
The calculated amount of income tax in the form of material benefits for the use of an interest-free loan must be withheld from the first next cash payment natural person (Clause 4 of Article 226 of the Tax Code of the Russian Federation). The employing organization can do this when paying salaries: withholding the accrued tax on income in the form of material benefits will be made tax agent with the actual payment of wages, but in an amount not exceeding 50% of the payment amount.
Note!
In case of non-repayment of the loan by the employee after the expiration of the term limitation period and writing off the specified debt from the organization's balance sheet as hopeless, the employee will have income in the amount of the written off debt (subparagraph 5 of clause 1 of article 223 of the Tax Code of the Russian Federation).
Personal income tax reporting
Information about the income received by an individual will need to be reflected in the calculation of the amounts of personal income tax calculated and withheld by the tax agent, as well as in the certificate in the form 2-NDFL - for 2015 (approved by order of the Federal Tax Service of Russia dated November 17, 2010 No. MMV- 7-3 / [email protected]) (clause 2 of article 230 of the Tax Code of the Russian Federation) and 6-NDFL - since 2016 (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected]).
In addition, if in 2016 payments money will not, the tax agent should inform the taxpayer and the tax authority no later than March 1, 2016 about the calculated, but not withheld amount of tax from material benefits (clause 5 of article 226 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated October 19, 2015 No. BS- 4-11 / 18217). In such circumstances, the tax is paid by an individual on his own (Articles 228, 229 of the Tax Code of the Russian Federation).
If the tax agent does not report the impossibility of withholding personal income tax, a penalty of 200 rubles may follow. for each document not submitted (clause 1 of article 126 of the Tax Code of the Russian Federation).
Important!
The material benefits from savings on interest are not accrued insurance premiums:
To state extrabudgetary funds (parts 1, 3, article 7 of the Federal Law of 24.07.2009 No. 212-FZ "On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Obligatory Fund health insurance"). A similar conclusion follows from the letters of the Ministry of Labor of Russia dated February 17, 2014 No. 17-4 / B-54 (p. 1), the Ministry of Health and Social Development of Russia dated May 19, 2010 No. 1239-19;
For compulsory social insurance against industrial accidents and occupational diseases (clause 1 of article 5, clause 1 of article 20.1 of the Federal Law of 24.07.98 No. 125-FZ "On compulsory social insurance from industrial accidents and occupational diseases ").
Material benefit represents the positive characteristics of a situation in which an individual is exempted from any expenses. These costs could actually be, but due to certain circumstances they are absent.
The most common example of material benefits is savings on interest when it issues an interest-free loan to its employees, or when purchasing financial instruments, eg, .
Reflection in accounting
Since the material benefit in the economic sense is the income of an individual, it is necessary to withhold personal income tax from it, and then transfer it to the budget. In addition, both income and tax must be reflected in tax reporting on personal income tax, and therefore there should be appropriate documentation for this situation. The main documentation for personal income tax is and, and each of these documents should reflect the material benefit and tax on it.
Income in the form of material benefits for personal income tax is described in this video:
In 6-NDFL
As for the 6-NDFL report, these indicators should be reflected in both the first and second sections. Tax rate, on which the material benefit is taxed, is 30 or 35%, therefore these amounts cannot be counted as tax at the rate of 13%, therefore, personal income tax with mat. benefits must be shown separately.
- In the first section for him, there are his own columns, in which the amount of material benefit that the individual received, as well as the amount of tax that was withheld from the employee, is prescribed.
- In the second section it is also necessary to reflect the withholding tax separately from all other taxes and income, and at the same time take into account that the date of recognition of income is the last day of the calendar month. This will be line 110. The amount that is withheld as tax from mat. benefits, displayed on line 130 of the second section of the calculation of 6-NDFL.
You can download the form for filling out 6-NDFL here, see the example below.
A sample of filling out 6-NDFL indicating material benefits
In 2-NDFL
As for the 2-NDFL certificate, it also reflects the material benefit and tax on it, just like any other income. In other words, for such a form of income, it is necessary to fill in indicators with a monthly breakdown, and also display the amounts of calculated, withheld and transferred personal income tax.
In 3-NDFL
These two documents are filled out by the tax agent withholding personal income tax, that is, directly by the employer of the individual. However, there is a situation when the person himself will reflect mate. benefit and personal income tax from it is the calculation of.
It is served in the event that a person decides to return the withheld personal income tax, having the right to. In this case, filling in the block related to material benefits is similar to filling in the block for basic income in the form of wages.
Sample-example of filling in 3-NDFL with material benefit
Let's note the following point: tax from mat. benefits cannot be claimed from the budget, that is, it is displayed in the report, but the person cannot return it.
Personal income tax calculation from material benefits
Rate
As for the personal income tax rate with the mat. benefits, it depends on whether the individual is tax resident or not. In the first case, it will be equal to 35%, and in the second case - 30%.
According to the law, the income code for savings on interest indicated in 2-NDFL for this tax is 2610. It is this code that must be shown in the document so that the tax authorities understand what kind of income is reflected in the document.
the date of receipt of income in the form of material benefits from savings on interest in personal income tax - the topic of the video below:
Formula
The formula for calculating personal income tax with mat. benefits are not so complicated and can be presented in the following form: personal income tax mv \u003d MV * rate%, MV \u003d Loan * (2/3 *% Central Bank rate -%) / 365 (366) * number of days, where
- MV - mat. benefit;
- Loan - the amount of the loan granted;
- % Central Bank rate is the refinancing rate set The Central Bank;
- % - the percentage at which the funds were issued;
- number of days - the number of days in a calendar month during which funds are used.
Example
Let's consider an example of calculating the mat. benefits for interest-free loan and personal income tax from her.
The company LLC "Tourist" issued an interest-free loan to its employee in the amount of 60,000 rubles for a period of 6 months from 01.01.2017 to 30.06.2017. The employee is a tax resident, therefore material benefits are taxed at a rate of 35%, and he returns the loan monthly 10,000 rubles each. At the time the loan was issued, the refinancing rate was 10%, from March 27 - 9.75%, from May 2 - 9.25%. Different refinancing rates must be taken into account, since they affect the amount of tax.
Calculation mat. benefits and personal income tax on it for different months will look like this:
- january
- MV \u003d 60,000 * (2/3 * 10% - 0%) / 365 * 31 \u003d 339.73 rubles.
- Personal income tax \u003d 339.73 rubles. * 35% \u003d 118.91 rubles.
- february
- MV \u003d 50,000 * (2/3 * 10% - 0%) / 365 * 28 \u003d 255.71 rubles.
- Personal income tax \u003d 255.71 rubles. * 35% \u003d 89.50 rubles.
- march
- MV (before March 27) \u003d 40,000 * (2/3 * 10% - 0%) / 365 * 26 \u003d 189.95 rubles.
- MV (after March 27) \u003d 40,000 * (2/3 * 9.75% - 0%) / 365 * 5 \u003d 35.62 rubles.
- Personal income tax \u003d (189.95 rubles + 35.62 rubles) * 35% \u003d 78.95 rubles.
- april
- MV \u003d 30,000 * (2/3 * 9.75% - 0%) / 365 * 30 \u003d 160.27 rubles.
- Personal income tax \u003d 160.27 rubles. * 35% \u003d 56.10 rubles.
- may
- MV (before May 2) \u003d 20,000 * (2/3 * 9.75% - 0%) / 365 * 1 \u003d 3.56 rubles.
- MV (after May 2) \u003d 20,000 * (2/3 * 9.25% - 0%) / 365 * 30 \u003d 101.37 rubles.
- Personal income tax \u003d (3.56 rubles + 101.37 rubles) * 35% \u003d 36.73 rubles.
- june
- MV \u003d 10,000 * (2/3 * 9.25% - 0%) / 365 * 30 \u003d 50.68 rubles.
- Personal income tax \u003d 50.68 rubles. * 35% \u003d 17.74 rubles.
Accounting entries
All operations for issuing a loan and accrual of personal income tax must be reflected in the accounts accounting... When issuing a loan to an employee, the accountant is obliged to draw up such entries.
Russian accountant, No. 6, 2016
Marina Ilyina,
journal expert
As you know, not only wagereceived in the organization can be an object taxation of personal income tax... IN Tax Code of the Russian Federation there is such a thing as material benefit. Income received in the form of material benefit is established Article 212 of the Tax Code of the Russian Federation ... From January 1, 2016 in Chapter 23 of the Tax Code of the Russian Federation numerous amendments have been made, including related to personal income tax with the amounts of material benefits.
In accordance with Article 212 of the Tax Code of the Russian Federation, the taxpayer's income received in the form of material benefits is:
1) material benefit received from savings on interest for the taxpayer's use of borrowed (credit) funds received from organizations or individual entrepreneurs (Clause 1, Clause 1, Article 212 of the Tax Code of the Russian Federation ).
The procedure for determining the tax base when receiving this material benefit is established by clause 2 of article 212 of the Tax Code of the Russian Federation. The tax base is determined as follows:
1) the excess of the amount of interest for the use of borrowed (credit) funds, expressed in rubles, calculated on the basis of two-thirds of the effective refinancing rate established by the Central Bank of the Russian Federation as of the date of the actual receipt of income by the taxpayer, over the amount of interest calculated based on the terms of the agreement;
2) the excess of the amount of interest for the use of borrowed (credit) funds, denominated in foreign currency, calculated on the basis of 9% per annum, over the amount of interest calculated on the basis of the terms of the agreement.
The lenders will act as tax agents in the event of material benefit from savings on interest.
The personal income tax rate depends on whether the borrower is a resident of the Russian Federation or not. In the first case, the personal income tax rate will be set at 35%, in the second case - 30%.
The date of determination of income in accordance with clause 7 of clause 1 of article 223 of the Tax Code of the Russian Federation is the last day of each month during the period for which the borrowed (credit) funds were provided, regardless of the date of receipt of such a loan (credit). Of this opinion adheres to the Ministry of Finance of the Russian Federation (letter of May 4, 2016 N 03-04-06 / 25687)
The formula for determining the material benefit issued in rubles can be presented as follows:
Material benefit \u003d Loan amount x (2/3 x Central Bank rate - Loan rate) / 365 x Number of days of use
EXAMPLE
On April 18, 2016, the organization provided its employee with a loan in the amount of 150,000 rubles for 4 months at 5% per annum. The employee is a tax resident. According to the terms of the agreement, interest is paid at the time of repayment of the principal debt. |
A loan to an employee of the organization can be issued interest-free. The question arises how to calculate the material benefit in this case. Since interest for the use of an interest-free ruble loan (loan) is not charged from the borrower, the amount of material benefit from saving on interest on such a loan (loan) is calculated using a simplified formula:
Material benefit \u003d Loan amount x (2/3 x Central Bank rate) / 365 x Number of days of use
EXAMPLE
The organization provided an employee who is a tax resident of the Russian Federation on March 1, 2016, an interest-free loan in the amount of RUB 120,000. for a period of six months. Under the terms of the contract, he returns 20,000 rubles a month. principal debt (loan). For the first time, N.I. Vasilkov returned part of the loan in the amount of 20,000 rubles. March 31, 2016. This means that on this day he had an income in the form of material benefits from savings on interest. |
2) material benefits received from the acquisition of goods (works, services) in accordance with a civil law contract from individuals, organizations and individual entrepreneurs who are interdependent with respect to the taxpayer;
In accordance with article 20 of the Tax Code of the Russian Federation interdependent persons for tax purposes, individuals and (or) organizations are recognized, the relationship between which may affect the conditions or economic results of their activities or the activities of the persons they represent, namely:
1) one organization is directly and (or) indirectly involved in another organization, and the total share of such participation is more than 20%. The share of indirect participation of one organization in another through a sequence of other organizations is determined in the form of the product of the shares of direct participation of organizations of this sequence in one another;
2) one natural person is subordinate to another natural person according to his official position;
3) persons are, in accordance with the family legislation of the Russian Federation, in marital relations, relations of kinship or property, an adoptive parent and an adopted child, as well as a guardian and a ward.
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