When you have to pay personal income tax on vacation pay. When to transfer personal income tax from vacation pay to the budget
December 14th, 2018
Convenient tables with the due dates for the payment of personal income tax - when to list the tax on various employee incomes in 2018?
For many organizations, the problem of payment terms is urgent. income tax for their employees.
Tax legislation does not allow premature transfer Money mandatory payment. Delay in the transfer is also punishable by penalties in the form of calculating a penalty for each missed day.
Payment terms obligatory tax levies the income of an individual is set clause 6 of Art. 226 of the Tax Code of the Russian Federation... In general, the date of payment is the next day after the payment of funds to the employee. An exception is made only when transferring the tax for the calculation of sick leave and vacation pay.
The payment is made on the basis of a payment order -.
The legislator does not establish the form of settlements with employees. This can be a non-cash transfer from the company's current account to a card, cash withdrawal through a cashier's office or other forms of payment.
In order to prevent additional expenses and comply with the law, we recommend using the following table with the timing of payment from the employee's income:
Type of income of an individual | Date of receipt of income | Income tax withholding date | Deadline for transferring personal income tax |
Salary for the first half of the month | 16-31 days of the current month | — | Not later than the next day after the payment of the second installment wages |
Salary for the second half of the calendar period | 1st - 15th day of the next month | Date of issue of wages | |
Sick leave (accrual of disability benefits is made no later than 10 days after the provision of sick leave) |
Day of issue | Date of issue of the benefit or transfer to the card | Not later than the last day of the month on which these payments fall |
Vacation | Not later than three days before the employee goes on vacation | Date of issue of vacation pay | |
Payment upon dismissal | The day of the actual dismissal | Date of issue of settlement on hand - the last working day | Not later than the next day after payment of the calculation |
Dividend | On a certain day general meeting members of the society | Day of payment of funds | Not later date following the transfer of accrued dividends |
It should be noted that in 2018 there are no plans to change the timing of payment of tax levies on personal income. The rules still apply that were installed in 2016 and prescribed by Chapter 23 of the Tax Code of the Russian Federation.
If the last day of the month is a day off
If the day on which the deadline for the transfer of income tax is set is a weekend according to the calendar, an official holiday, then according to the established rules, personal income tax must be paid on the next working day following the weekend.
When to pay income tax on wages?
In order to correctly calculate what personal income tax from the employee's salary will need to be paid in the state budget, should set the status correctly taxpayer.
When staying on the territory of the Russian Federation for more than 183 days in the previous calendar year, a person will be considered a tax resident.
In this case, the tax rate will be 13%. Otherwise, it rises to 30% for non-residents. At the same time, the citizenship of a person does not matter at all.
Important! Term of receipt wages as income, the date of issuance of funds to the hands or the moment of their transfer to the card is set. At the same time, you need to keep the NLFL. And then list it on the day of retention or the next.
One of the controversial points is withholding personal income tax from the advance part wages. It is believed that income tax should be withheld and transferred directly when an advance is issued to an employee.
Another opinion suggests that the advance must be paid in full without withholding, and the deduction of income tax and its payment from the advance must be carried out when the full amount of wages is issued in set time for listing.
Most of the opinions are still inclined towards the second point of view.
When to transfer an employee's vacation pay?
It should be noted right away that personal income tax rate that is required to be paid from vacation pay also differs depending on the status of the payer.
For residents she makes up traditional 13%, for all others - 30%.
Until 2016 payment of personal income tax from vacation pay was carried out on general principles who acted to withhold tax levies for wages.
Subsequently, the Supreme Arbitration Court of the Russian Federation made a decision that, despite the inclusion of vacation pay as payable by the Labor Code, the current norms of the tax code refer exclusively to wages, but not to vacation pay.
Important! Starting out since 2016, after entry into force new edition Article 226 of the Tax Code of the Russian Federation, the process and timing of the transfer of income tax accrued on vacation pay implies making payments no later than the last day of the month in which the employee received the funds.
The tax base is the full amount of vacation pay actually paid. When an employee leaves for part-time leave, personal income tax is calculated only on the amount of actually paid vacation pay.
Sick leave
Calculation of payments on a sheet of temporary incapacity for work produced within 10 days, after the employee has provided a sick leave. The actual transfer of personal income tax funds is made on the next day of payment of wages (main part or advance payment).
In this way, deadline payment of income tax will be considered the last day of the month.
With compensation for unused leave upon dismissal
Some employees do not go on vacation for personal reasons. In this case, upon dismissal by law, they are entitled to compensation for unused rest period.
The question arises - is the employer obliged to transfer income tax if the vacation is compensated by cash payments.
The answer is unequivocal - must.
Important! The employer when calculating compensation for unused vacation days must withhold income tax on the last day of work employee - the day of registration of the dismissal.
With material assistance
Despite the fact that receiving material assistance cannot be attributed to earnings, she also
In his work, the accountant periodically faces the question of providing employees with regular paid leaves. This obliges the accountant to have a clear understanding not only of the procedure for calculating vacation payments at the appropriate rates, depending on tax status an employee of the organization, as well as the timing of his transfer to the tax authority. Information on the timing of payment of personal income tax from vacation pay in 2019 will be presented later in our article. The article has built in online service by determining the date of payment of vacation pay, with the help of which you will find out when to pay personal income tax.
Legal aspects of calculating personal income tax from vacation payments in 2019
First of all, we note that the employee's right to vacation is determined by Chapter 19 of the Labor Code of the Russian Federation. Article 116 of the Labor Code of the Russian Federation regulates the procedure for paying for vacations.
The calculation, deduction and payment of personal income tax from various payments to the employee, including vacation pay, are regulated by Chapter 23 of the Tax Code of the Russian Federation. This chapter defines the categories of taxpayers for personal income tax, the procedure for determining tax base, tax rates, a list of types of taxable and non-taxable income, deductions that are applied in calculating the tax, as well as the procedure for calculating and paying personal income tax.
According to paragraph 1 of Article 226 of the Tax Code of the Russian Federation Russian organizations from which or as a result of relations with which the taxpayer received income, are obliged to calculate, withhold from the taxpayer and pay the amount of personal income tax. At the same time, they are referred to as tax agents in Chapter 23 "Personal Income Tax" of the Tax Code of the Russian Federation.
You should also pay attention to the following normative act, how the federal law"On Amendments to Parts One and Two of the Tax Code Russian Federation in order to increase the responsibility of tax agents for non-compliance with the requirements of the legislation on taxes and fees "dated 02.05.2015 N 113-FZ ( latest revision) which, in particular, reflects the innovations regarding the procedure for withholding and paying personal income tax, which entered into force on January 1, 2016 and are still in force.
When to pay personal income tax on vacation pay (due date)
List your withholding tax no later than the last calendar day of the month, in which vacation pay was issued (clause 6 of article 226 of the Tax Code of the Russian Federation).
If you pay vacation pay on the last calendar day of the month, transfer personal income tax on the same day. In this case, it does not matter for how long the vacation pay is paid.
For example, employee vacation is underway in April. The vacation is credited to his card in March. It turns out that the deadline for paying personal income tax on vacation pay is the last day of March.
Another example. The employee goes on vacation in March. Holidays are listed in March. The deadline for paying personal income tax on vacation pay is also the last day of March.
Look below how the Federal Tax Service explains the moment of payment of personal income tax from overdue salaries.
Principles for determining the timing of the transfer of personal income tax from vacation payments in 2019
According to clause 3 of Article 226 of the Tax Code of the Russian Federation, the calculation of tax amounts is carried out by tax agents on the date of actual receipt of income, determined in accordance with Article 223 of the Tax Code of the Russian Federation. In this case, the tax is paid on an accrual basis from the beginning of the tax period in relation to all income accrued to the taxpayer for this period, in respect of which the tax rate established by paragraph 1 and paragraph 3 of Article 224 of the Code is applied. Namely 13% of vacation pay paid to an individual- to a resident of the Russian Federation and 30% from vacation pay paid to an individual - non-resident of the Russian Federation.
The amount of tax in determining the tax base in accordance with paragraph 4 of Article 210 of the Tax Code of the Russian Federation is calculated as the corresponding tax rate percentage of the tax base.
One of the most important points in the process of calculating and withholding personal income tax from vacation pay is the procedure for determining the date of withholding and the date of transferring personal income tax from these payments to the budget.
So, the key dates for personal income tax are depending on the term (date) of vacation pay. This income is reflected by the tax agent on the day of vacation pay, in the personal income tax card and is included in the taxable base. The Tax Code of the Russian Federation determines that tax agents are required to withhold the accrued tax amount directly from the taxpayer's income when they are actually paid (paragraph 4 of Article 226 of the Tax Code of the Russian Federation, Personal Income Tax Amount).
When paying a taxpayer income in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made, in the manner prescribed by paragraph two of clause 6 of Article 226 of the Tax Code of the Russian Federation. If the situation is such that vacation pay is paid on the last calendar day of the month, then personal income tax from them must be transferred to the budget on the same day.
Moreover, in paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation, there are cases when the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off or a non-working holiday. Then the next working day following it is considered the day of expiration of the term.
The accuracy of determining the timing of accrual, deduction and transfer of personal income tax from vacation pay affects the correctness of filling in Calculation 6 - personal income tax.
Let's take a look at the examples of determining the timing of the transfer of personal income tax from vacation payments to the budget.
Examples of determining the timing of payment of personal income tax from vacation pay in 2019
Example 1. To the employee of LLC "Sphere" Ivanov I.I. the next paid vacation was provided from 11/06/2019. The accountant calculated the vacation on 02.11. The amount of accrued vacation pay was 42,000 rubles. Personal income tax from vacation pay was calculated in the amount of 5,096 rubles (taking into account standard tax deductions for 2 children). On 02.11.2019, the employee was paid vacation pay in the amount of 36,904 rubles.
We will determine the terms of deduction and transfer of personal income tax from vacation payments for this employee.
So, according to our conditions:
- Date of actual receipt of income - 03.11.2019.
- Personal income tax withholding date - 03.11.2019.
- The term for transferring personal income tax from vacation pay is until 30.11.2019. inclusive. However, since this is Saturday, the deadline is postponed to the next working day, that is Monday 2 December 2019
Payment order for the transfer of personal income tax from vacation payments in 2019
Based on the provisions of clause 7 of Article 226 of the Tax Code of the Russian Federation, calculated and withheld by the tax agent from the taxpayer, is paid to the budget at the place of registration of the tax agent with the tax authority.
First of all, note that payment order for the payment of personal income tax from vacation pay is filled out in accordance with the rules specified in the Order of the Ministry of Finance of Russia dated 12.11.2013 N 107n (as amended on 05.04.2019).
In the "KBK" field, the corresponding 20-digit code is indicated.
In the field "Basis of payment", you should indicate the letter code "TP" when transferring personal income tax.
The fields "Document number", "Document date" are not filled in, they are filled with "0".
The "Payment type" field must be empty. The exceptions are budgetary organizations, vacation pay in which are paid to employees at the expense of budgetary funds.
In the field "Purpose of payment" in the payment order for personal income tax from vacation pay, the relevant information related to the transfer of funds is indicated.
In the field "Order of payment" in the payment order for personal income tax in 2019, in most cases, put the value "5". (Letter of the Ministry of Finance of the Russian Federation dated January 20, 2014 No. 02-03-11 / 1603)
In field " Taxable period»Indicates the code of the month when vacation pay was charged and personal income tax was withheld.
Service. Deadline for payment of vacation pay
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If the company issued sick leave or vacation pay to employees within a month, then on the last day of the month it is necessary to transfer the personal income tax withheld from these payments to the budget.
Therefore, it is necessary to transfer to the budget the tax on the indicated amounts issued to employees in January of this year on 01/31/2018. Actions for payment, a sample payment for transferring tax to the budget, as well as the features of reflecting these payments in 6-NDFL are presented in our article.
Deadline for payment of personal income tax on vacation and sick leave
Tax agents must transfer personal income tax no later than the day following the day the income is paid. This is the requirement of paragraph 6 of Art. 226 of the Tax Code of the Russian Federation.
However, when paying vacation pay and benefits, the tax payment date is different. In this case, companies are obliged to transfer personal income tax to the budget no later than the last day of the month in which such payments were made.
Thus, if the organization pays for vacation or sick leave in January of the current year, then the personal income tax must be transferred to the budget no later than 01/31/2018.
And if the employer pays employees up to the salary for holidays and sick leave? How long does it take to pay personal income tax from such surcharges?
The date of actual receipt of income in the form of additional payment before salary in this situation is the date of payment of the specified income.
The fact is that the additional payment before salary when paying for vacation and sick leave is neither an allowance nor a vacation pay - it is separate species income. The date of actual receipt of income in the form of temporary disability benefits and vacation pay, including in the form of additional payments before salary for benefits and vacation pay, is the day of income payment (letter of the Federal Tax Service of the Russian Federation No. BS-4-11 / dated 01.08.2016 [email protected]).
At the same time, according to the norms of the Tax Code of the Russian Federation and explanations tax authority the terms for transferring personal income tax on income in the form of additional payments and income in the form of vacation pay and benefits for temporary disability are different. In terms of income in the form of vacation pay and benefits, this is the last day of the month in which the payment was made, and in terms of income in the form of an additional payment before salary - the day following the day of payment of income to an employee (subparagraphs 4, 6 of article 226 of the Tax Code of the Russian Federation).
Consequently, the accountant will draw up separate payments for the transfer of personal income tax from the amounts of vacation and sick leave and for the payment of tax on additional payments to these payments.
The procedure for filling out a payment order for the transfer of personal income tax from vacation and sick leave
When transferring income tax to the budget, one should be guided by the provisions of the Order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n. This document stipulates that in the requisite "107" of the payment, a specific date of payment of the tax (collection) for each term is indicated if the legislation establishes more than one term for the payment of the tax payment.
The Federal Tax Service of the Russian Federation in a letter dated 01.09.2016 No. BS-3-11 / [email protected] explained how to fill out a payment form when transferring personal income tax from vacation and sick leave. If the company transfers tax from these payments, then you can issue one payment order. In the requisite "107" you should indicate "МС.", Since the frequency of tax payment is a month (for example, if the payment was made in January - "МС.01.2018").
At the same time, the Federal Tax Service of the Russian Federation noted that if tax agent makes payments with different deadlines for the payment of personal income tax, then for the transfer of personal income tax you need to draw up different payments.
Thus, when transferring personal income tax from salaries, vacation pay and sick leave, separate payments are made out, since the terms for paying tax from these payments are different.
6-NDFL: how to reflect vacation and sick leave
The amount of vacation pay must be reflected in the 6-NDFL form for the period in which they are paid to employees. Please note: accrued but unpaid vacation pay is not included in the calculation according to the 6-NDFL form (letter of the Federal Tax Service of the Russian Federation of 08/01/2016 No. BS-4-11 / [email protected]).
In the 6-NDFL form, vacation pay is reflected as follows.
- line 020 - vacation payments listed to employees in reporting period, together with personal income tax;
- lines 040 and 070 - personal income tax from paid vacation pay.
- lines 100 and 110 - dates of payment of vacation pay paid in the last quarter of the reporting period;
- line 120 - the last day of the month in which vacation pay was paid. If this day falls on a day off, you must specify the next business day;
- line 130 - vacation pay together with personal income tax;
- line 140 - personal income tax withheld from vacation pay.
If the organization (tax agent) recalculates the amount of vacation pay and, accordingly, personal income tax, then in section 1 of the calculation in the 6-NDFL form, the total amounts are reflected, taking into account the recalculation (letter of the Federal Tax Service of the Russian Federation of May 24, 2016 No. BS-4-11 / 9248).
Sick leave benefits are reflected in the form of 6-NDFL for the period in which they are paid. Accrued but unpaid benefits are not included in the calculation (letters of the Federal Tax Service of the Russian Federation dated January 25, 2017 No. BS-4-11 / [email protected], dated 01.08.2016 No. BS-4-11 / [email protected]).
Income in the form of temporary disability benefits is considered received on the day of its payment (transfer to the taxpayer's account). Therefore, on line 020 of section 1 of the calculation in the form of 6-NDFL given income reflected in the presentation period in which the income is considered to be received.
In section 2 of the calculation in the 6-NDFL form, this operation is reflected as follows:
- lines 100 and 110 - the date of payment;
- line 120 is the last day of the month in which benefits were paid.
If it is a day off, the first business day of the next month is indicated.
- line 130 - benefits along with personal income tax;
- line 140 - tax withheld from benefits.
If the employee's vacation began in one quarter and ended in another, then there are no peculiarities in filling out the 6-NDFL form in this case. After all, vacation pay is reflected in the form for the period when they were actually issued to the employee. True, if the last day of the quarter fell on a day off, then there are still nuances of filling out 6-NDFL. They are described in.
In this case, the amounts paid in the last month of the quarter need to be reflected only in section 1. In section 2, vacation pay is included only in the report for the next quarter.
During the vacation, both annual and additional, the employee is paid vacation pay. From them, the organization calculates, withholds and pays personal income tax to the budget. This rule also applies in 2019. In the article, we will analyze the procedure for paying personal income tax from vacation pay, we will tell you in what time frame to transfer tax, how to fill out a payment order.
Personal income tax on vacation pay in 2019: what taxes to withhold and pay
Personal income tax is withheld at the time the amount is accrued to the employee. That is, the employees of the organization receive money in their hands, minus the tax:
- 30% - for non-resident workers.
The term for transferring personal income tax from vacation pay in 2019
The deadline for payment of personal income tax from vacation payments in 2019 has not changed. It, as before, does not depend on whether they are paid from the current account, whether cash is withdrawn for this or issued from the proceeds.
Personal income tax must be paid on vacation pay in 2019 no later than the last day of the month in which such payments were made. And if this day falls on a day off, then the deadline is postponed to the next working day.
Below we have provided a comparative table for the timing of the payment of personal income tax.
Table. Terms of personal income tax payment in 2019
When and where to pay personal income tax on vacation pay in 2019: an example
Personal income tax from vacation payments in 2019 must be transferred to the budget at the place of registration of the company. If the company has separate divisions that paid income to its employees, personal income tax must be paid at the location of each such division (letters of the Federal Tax Service dated 01.02.16 No. BS-4-11 / [email protected], Ministry of Finance dated 01.07.16 No. 03-02-07 / 1/38432). To do this, you must indicate in the payment order:
- Checkpoint of a separate subdivision;
- OKTMO code at its location.
In the payment order itself, in field 101 "Taxpayer status", you must enter 02.
In field 60, indicate the TIN of the organization, in field 102 - the KPP of the organization (if transferred for separate subdivision, then his TIN).
In field 104 you need to specify the code budget classification 182 1 01 02010 01 1000 110
In field 106 TP is indicated, and in field 107 - the period for which the tax is paid. For example, for payment of personal income tax from vacation pay for February 2019, MS.02.2019 is put in field 107.
Zero is set in fields 108, 109. Field 110 can be left blank
Sample payment order for the transfer of personal income tax
Personal income tax, if the vacation begins on the 1st day of the calendar month
When an employee goes on vacation from the 1st day, a full month before its start falls into the billing period. However, the amounts are calculated in advance - the employer is obliged to pay them three days before the start of the vacation. Therefore, the question arises, what is the earnings for last month the billing period to take into account. Indeed, on the date of calculation, the month has not yet ended and the amount of accrued earnings is unknown. In this situation, you can do one of the ways.
Method number 1
Calculate the average earnings without taking into account payments for the last month of the billing period. After the month ends and the amount of accrued payments for this month is known, recalculate and pay additional vacation pay.
Method number 2
Include payments for the last month of the billing period in the calculation of average earnings in the amount accrued on the day of payment of vacation pay. After the month ends and the earnings for this month are known, recalculate.
Method number 3
Calculate the salary for the last month of the billing period in advance and take it into account in full when calculating the average earnings. If, after calculating the salary for the month, earnings decrease, recalculate. Withhold the amount of the overpaid amount from the salary for next month... This method is convenient for calculating vacation pay for salaried employees. If the employee has worked in full all the days, there is no need to recalculate vacation pay after the end of the month.
How to show personal income tax on vacation pay in 2019 in 6-personal income tax
Filling out section 2 of the 6-NDFL form raises many questions. So, if during any month employees were paid vacation pay on different days, then you need to fill in several blocks. If they were issued to some employees on the same day, such payments can be combined and recorded in one block.
For employees, vacation is a great time, because you officially take a vacation and get paid for it. For an employer, vacation is an additional document flow and fulfilling the duties of a tax agent. He needs to know when to transfer personal income tax from vacation pay, how to fill out a payment order and what options he has.
Every person who takes a job under an employment contract has the right to paid leave.
The norms for providing this guarantee are governed by Articles 122-128 of the Labor Code of the Russian Federation.
The worker has the right to go on vacation for the first time after six months of work without interruptions (without dismissal and returning back, time off does not interrupt the length of service). By agreement with the manager, the employee can be given the first rest earlier.
In some situations, the boss must give this rest to the employee before the accumulation of six months of experience:
- before or after maternity leave
- at the request of minors
- at the request of the employee who took the adopted child through adoption, if the child is less than 3 months old
Already next year, the employee is granted leave at any time of the year, according to the schedule, that is, only in the first year of work, the 6-month rule applies.
In exceptional cases, vacation can be postponed to the next year, but it is prohibited not to grant vacation to employees for more than 2 consecutive years.
Standard rest for a calendar year is 28 days. The worker can divide them at his discretion, but one of the leaves must be at least 14 consecutive days, the rest can be split into any number of small leaves.
If an employee is entitled to leave for more than 28 days (for example, for civil servants with a certain length of service and position), then they may not use the part exceeding 28 days, but receive a cash equivalent for it.
It is forbidden to replace the main vacation with money.
In addition to paid leave, workers with valid reasons can apply for - the duration of such days off is agreed with the employer.
Paid leave is very important, and according to the Labor Code of the Russian Federation, in case of dismissal of an employee before using this right, he is paid compensation for unused days of official leave.
Is vacation pay subject to personal income tax?
To answer this question, you need to understand the essence of vacation pay: this is a weekend on which an employee does not work, but continues to receive a salary. Salary is income. And personal income tax is a tax on income.
V Tax Code there is an article that lists income that is not subject to income tax, for example, maternity benefits but there is no holiday payment on this list.
The current rate is applied - 13%, which the authorities plan to increase to 15% in the near future.
The rest pay is calculated based on the average daily earnings. This amount is multiplied by the number of calendar days on vacation, including weekends. For example, if the average daily wage of a worker is 1,500 rubles, and he took a vacation for 14 days, then he will receive the following payment: 1,500 rubles x 14 days = 21,000 rubles.
Personal income tax at an official job is withheld according to the method - at the source, which means that the employer removes income tax from it before paying the employee a salary. As a result, the employee will receive: 21,000 - 13% = 18,270 rubles, and 2,730 will go to the budget.
When to transfer personal income tax from vacation pay
An employee is released from the obligation to independently pay a fiscal income payment to the budget from his salary. This burden is imposed on the employer, who was made the tax agent of the fiscal system by the Tax Code of the Russian Federation.
The employer, before paying salaries to the entire state, calculates an income payment from each employee benefit and withholds it, and then transfers the salaries to the employees.
Until 2016, the employer was obliged to transfer personal income tax from vacation pay on the same day it paid them to the employee.
And since 2016, amendments have been made to the Tax Code of the Russian Federation, and now, in accordance with Article 226 of the code, all firms and individual entrepreneurs with a state withhold income tax before paying vacation pay, and transfer them to the treasury by the end of the month.
Calculation and transfer of personal income tax to the budget
The payment for the rest itself is transferred to the employee no later than 3 days before the day of the start of the vacation. As a rule, employees take vacation from Monday, weekends are considered calendar days, which means that vacation pay will come around Thursday of the last working week.
The amendment is convenient for the employer. Now the accountant is able to pay taxes at the end of the month for several employees who received vacation pay this month, as well as add sick leave tax to the payment order.
To calculate income tax, account 68 from the Chart of Accounts is used, a subaccount "Personal Income Tax" is opened for it.
The correspondent account depends on the option of transferring income (vacation pay) to the addressee.
The options are:
- through the cashier
- via bank account
As a result, the accrual of income tax can be displayed by one of the transactions:
- Debit 50 Credit 68
- Debit 51 Credit 68
To deduct payment from the employee's salary, there is correspondence:
- Debit 70 Credit 68
Transfer to the budget:
- Debit 68 Credit 51
For listing in federal budget you need to know the details of personal income tax, the most important of which is the KBK. It is worth checking regularly that this budget classification code is up to date.
Payment examples
The new calculation procedure has not yet entered into force, therefore the methods from the Labor Code are applied.
The traditional formula is preserved:
The amendments affected the procedure for determining daily wages.
How it is determined:
all payments to the employee for the estimated time / estimated time / 29.3
What value is taken as the estimated time:
- the last 12 months before the month the employee leaves for vacation
- or a special estimated time - a period of more or less 12 months when it is impossible to adopt a standard format, for example, an employee had many breaks for Last year, and you need to take a larger segment of experience for the formula
After recalculation for both periods, the one is selected in which the payment will be more profitable for the employee.
If the employee actually worked for less than 12 months, then the days in billing period determined by the formula:
months worked x 29.3 (average number of days in a month)
29.3 / number of days in a month x days actually worked
Darya Ivanovna Vasilyeva has been working as an accountant at Zimaleto for several years and receives a salary of 55 thousand rubles. She goes on vacation from 1 to 29 August.
Her average earnings equals: 55 thousand x 12/12/29.3 = 1,877 rubles.
Vacation: 1,877 x 29 vacation days = 54,433 rubles. The tax agent deducts interest from this amount, and the remainder must be transferred to Vasilyeva 3 days before August 1.
Grudinin Igor Petrovich works for IP Gordeev as a sales manager. His salary is 30 thousand rubles + bonuses for fulfilling the sales plan in the amount of 10 thousand rubles. Grudinin works for Gordeev for only 7 full months and goes on his first vacation from 1 to 14 September. He managed to fulfill the sales target 3 times.
Daily earnings = (30 thousand rubles x 7 months + 10 thousand x 3) / 7 x 29.3 = 1 170 rubles.
Vacation = 1,170 x 14 days = 16,380 rubles minus personal income tax will be received by Grudinin 3 days before September 1.
Pavlova Anna Sergeevna - instructor at a private sports school. Her salary is 35 thousand rubles. She got a job on December 20, 2017 and goes on vacation in mid-August for 2 weeks.
We calculate the average number of days worked for full months(January-July) = 6 months x 29.3 = 175.8 days.
We count the days for December: 29.3 / 31 x 11 = 10.4 days.
Total days: 175.8 + 10.4 = 186.2.
Daily earnings: 35 thousand x 6 / 186.2 = 1,128 rubles.
Vacation money: 1,128 x 14 = 15,792 rubles. We subtract 13%, the remaining amount is transferred to Pavlova.
Rules for filling out bank documents
To transfer personal income tax from vacation payments, you need to fill out a payment order and send it to the bank.
The order is filled in on a strict format. The number of this form is 0401060.
Indicated:
- Document Number
- date of formation
- the amount of personal income tax in numbers and letters
- payer's name - legal entity or individual entrepreneur, his official identification details, such as TIN, KPP, current account number
- requisites credit institution(jar)
- below indicate the current KBK, the month in which the employee was issued vacation pay
- you need to indicate the name of the payment - personal income tax for the period
- signatures and bank notes
The bank will perform the operation on the same day or the next if the payment was sent late.
So, the withholding of personal income tax is made on the same day when the payment is transferred to the employee, and the transfer of vacation pay must be carried out three days before the vacation. And on the last day of the month, income tax is sent to the budget by the employer.
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