The calculation of such a tax as personal income tax at the enterprise must be carried out without errors. Since their admission is fraught with penalties and claims by the tax authorities that carefully administer this tax. In the framework of this article, we consider the basics of accruing personal income tax in accordance with existing legislative norms.
The concept
This tax is the most common option in many countries of the world. It is this tax that is imposed on those individuals who receive certain incomes (including wages). This tax is one of the main in the Russian Federation, which accounts for the lion's share of the state budget.
The main feature of our country in the calculation of personal income tax is the fact that it is characterized by a flat scale, and not progressive, as in most foreign countries. This means that the tax rate does not depend on the size and level of income.
The taxpayers are residents and non-residents of the country who receive the appropriate income. The difference between them is that residents pay the amount of total income, and non-residents only. This fee is also paid by individual entrepreneurs who are on the general taxation system. from the sums received on the territory of our country.
The object of taxation is salary, income from doing business, other income. There is a list of income that is not subject to collection.
The tax base is the amount of income received. In the situation of individual entrepreneurs, the amount of income is reduced by the amount of expenses.
The tax rate depends on who pays (resident or non-resident), as well as on the nature of the income received. The most common value is 13%.
Accrual. The basics
When calculating personal income tax, use the provisions of Art. 225 Tax Code.
The main stages of tax calculation are as follows:
- determines all amounts of income subject to taxation;
- for each type of income, the rate is specified;
- the personal income tax base for a certain tax period is determined;
- the calculation of deductions is carried out according to the formula, which is presented below. Rounding the amount carried out to full rubles.
The formula for calculating the amount:
PIT = NB * S,
where NB - tax base, tr .;
C - rate,%
It should be taken into account the decrease in the tax base by the amount of deductions established by law (property, social, standard).
It is necessary to check whether the income received is not on the list of those that are exempted completely from the payment of personal income tax.
In conclusion, we determine the total tax amount for all types of income by summing up all accrued amounts.
Calculation Example
Popova A.A. has an employment contract, and the accrual of personal income tax is carried out by a tax agent. Assume that for February 2019 the amount of salary A. Popova in LLC Romashka amounted to 60,000 rubles. A tax deduction for a child up to 5 years old is drawn up to her upon application. The company "Romashka" is a tax agent. Accounting must calculate the amount of personal income tax payable. The amount is transferred to the budget no later than the day following the day the earnings are paid.
Calculation Procedure:
- Amount subject to taxation Popova A.A. - 60,000 rubles;
- rate - 13%;
- tax base: 60000-1400 = 58600 rubles;
- Personal income tax: 58600 * 0.13 = 7618 rubles.
Who and how does the calculation and payment
Calculation and payment of tax is carried out by the tax agent, and in the absence of it - by the individual himself. The tax agent, as a rule, is the employer with whom the individual has concluded an employment contract or civil law contract. He also conducts payroll and personal income tax. The deductions are made by the accountant, and the employee receives his money in his hands, taking into account the payments made.
Frequent are situations where a person has unofficial sources of income. In this case, all responsibility for payments lies with him.
Application
Tax deductions and personal income tax on individuals can be divided into two types:
- a situation where the tax base is reduced and the amount of payments is reduced;
- Amounts withheld and paid to the budget are returned to the taxpayer.
Tax deductions are declarative in nature, which means the need to file an application with the tax office for such deductions. It is important!
The main types of deductions in the calculation of personal income tax for 2019:
- standard: those that are provided to the employee himself, for children;
- social;
- property.
The table shows the first group.
To the employee | Amount, rub. | On children in relation to parents (adoptive parents) | Amount, rub. |
The liquidators of the consequences of the Chernobyl accident | 3000 | On the first child up to 18l. (up to 24l., if studying full-time) | 1400 |
Disabled military | 3000 | On the first child up to 18l. (up to 24l., if studying full-time) | 1400 |
Heroes of the USSR, Heroes of Russia | 500 | On the third and subsequent children under 18l. (up to 24l., if studying full-time) | 3000 |
| | Disabled child up to 18l. | 12000 |
| | Disabled child of 1 or 2 groups | 12000 |
For other categories of citizens, deductions for children are.
No. | Taxpayer | On the first child up to 18l. (up to 24 years old, if studying full-time) | On the second child up to 18l. (up to 24 years old, if studying full-time) | On the third and subsequent children under 18l. (up to 24 years old, if studying full-time) | Disabled child up to 18l. | Disabled child of 1 or 2 groups |
1 | Guardians | 1400 | 1400 | 3000 | 6000 | 6000 |
2 | Single parent (adoptive parent) | 2800 | 2800 | 6000 | 24000 | 24000 |
3 | Sole guardian | 2800 | 2800 | 6000 | 12000 | 12000 |
A group of social deductions involves dividing into subgroups:
- training;
- treatment;
- contributions to NPFs;
- additional contributions to the funded part of the pension;
- transfer of donations;
- payment of qualification assessment.
Such deductions can only be obtained by written application.
The table shows the main characteristics of these residues.
Who is eligible | Training | Simple treatment | Expensive treatment |
Taxpayer himself | Not more than 120 tr in year | Not more than 120 tr in year | Total cost |
Taxpayer children (up to 24 years old) | Not more than 50 tr in year | Not more than 120 tr per year to 18 years | Full amount up to 18 years |
Brothers and sisters (up to 24 years old) | Not more than 50 tr in year | Not more than 120 tr per year to 18 years | Full amount up to 18 years |
Ward of the taxpayer (up to 24 years) | Not more than 50 tr in year | Not more than 120 tr per year to 18 years | Full amount up to 18 years |
Spouse | - | Not more than 120 tr in year | Total cost |
Parents | - | Not more than 120 tr in year | Total cost |
These deductions can be provided to both sellers and buyers. The table provides information about these deductions.
Tenure and Type | Amount, tr | The amount of deduction, TR | Size when selling other property, i.e. |
Less than 5 years ago (purchase and construction) | 1000 | 250 | - |
Heir less than 3 years old | 1000 | 250 | - |
Gift from a loved one less than 3 years | 1000 | 250 | - |
Privatization less than 3 years | 1000 | 250 | - |
Rent less than 3 years | 1000 | 250 | - |
Property less than 3 years | - | - | 250 |
Accounting Basics
Accounting is carried out using account 68.1 in the context of analytics: tax, penalties, fine.
Settlements and payments are made either by a tax agent or by an individual.
An example of the accrual of personal income tax postings is as follows:
- accrued income: Dt73-Kt 68.01;
- withholding personal income tax: Dt70-Kt68.1;
- accrued to personal income tax from the dividends of the founders: Dt 75 - Kt 68.01;
- the tax is transferred to the budget: Dt 68.01 - Kt 51;
- accrued personal income tax with sick leave allowance: Dt70-Kt68.01.
Application 1C. Features
Consider the issues of accruing personal income tax in 1s.
In 1C 8.3. Accounting tax accounting takes place in a special register. It is called the “PIT Register of Tax Accounting” in the section “Salary and Personnel” - Salary - Salary Reports.
Data is generated from several places:
- physical card;
- personal income tax register;
- deduction statement.
The amount of personal income tax in 1C is the basis for contributions to the budget.
Tax and sick leave. Nuances
Information on the accrual of sick leave for personal income tax is contained in paragraph 1 of Art. 217 of the Tax Code. This benefit is subject to income tax. The main document is a certificate of incapacity for work. Tax calculation is made from it.
The tax base is the accrued benefit amount in full. The rate is also 13%. The special feature is the retention rules. Payment is included in taxable income in the month of payment. The deadline for payment is no later than the last day of the month in which the benefit was paid.
Reporting for tax agents
The taxpayer or employer may pay personal income tax to the budget. Each option has its own reporting forms, terms.
In the situation with the tax agent, the reporting period is one year.
Individual income tax is accrued in the total amount throughout the year. It is calculated for each payment option and is immediately held by the company. The employee is given the balance in the hands.
Tax is calculated every month for the entire amount of income, with all this, the payment of advance personal income tax is not charged.
The tax is paid no later than the day following the payment of salary.
The accrual of personal income tax in a document of the type of certificate is formed for each employee separately. This is bookkeeping.
In 2016, a new reporting form was introduced in the form of a 6-personal income tax return. Payroll in it contains the aggregate income tax rates from employees for the tax period.
There are 2 types of tax. Declarations with the sign 1 - for income from which withholding tax on personal income. Symbol 2 - for income whose tax cannot be withheld. For example, when income was paid not in cash, but in non-cash form.
The declaration of 6-personal income tax is formed every quarter according to increasing values. The deadline is the last day of the month that follows the reporting month. The final declaration for the year shall be submitted no later than April 1 of the following year. 2-personal income tax is provided once a year: with the sign 2 - until March 1, with the sign 1 - until April 30.
Reporting for individuals and entrepreneurs
If we are talking about an individual or an individual entrepreneur, independently calculating the tax on income from individuals, then the situation is this:
- the period is one year;
- Personal income tax is calculated and paid at the end of the year, no later than April 1;
- at the same time, the taxpayer may, at the request of the inspection, make advance payments every quarter. This usually applies to businessmen;
- The reporting form is a 3-NDFL declaration indicating all acquired income (except for those for which the tax is paid by the employer or another agent). 3-personal income tax is leased once a year no later than April 30.
Payroll
Typically, the calculation and payment of income tax on salaries is made by the employer, and the employees themselves receive the amount "on hand" minus payments to the budget. But the question of how to calculate the income tax on the profits of individuals arises quite often. People want to know in advance the amount of “permanent” income that they will receive in one way or another.
The amount of tax is calculated as follows: monthly income * 13%.
In this case, all payments are considered, including bonuses, sick leave, vacation pay, advances, and wages. In the situation of providing the employee with deductions (for example, if there are minor children), the base is reduced every month by the amount of tax deductions, and the income tax is calculated for this difference.
We emphasize that this happens until the revenue in the form of income for the year by the accrual method does not exceed 350 thousand rubles. Further, tax deductions cease to apply.
The amount received is deducted from the salary until it is paid to the employee. Personal income tax, "at the expense of" the share of the advance payment, is accrued during the issuance of most of the labor payment.
Calculation of income of the entrepreneur
In the case when the entrepreneur received the funds not in the form of a salary, but as a commercial income, the payment of personal income tax was transferred to the shoulders of the businessman. The procedure is complicated by the presence of so-called professional deductions. Simply put, an entrepreneur reduces his tax base by the amount of expenses incurred.
The tax period is one year. Advance quarterly payments are almost always paid. The tax rate on commercial income (or other income that is associated with professional work) is 13%. The tax base is the value of income, reduced by the amount of deductions (costs).
In the case of a professional deduction, it should be borne in mind that costs should be included in the list of accepted and have official evidence. Unconfirmed expenses are not deducted in full, but in the form of a percentage of income established by law (from 20 to 40%).
There is no need to calculate and pay income tax after each operation.
Consider a specific example of accrual of personal income tax.
The income of the businessman Petrova V.A. for 1 square. 2019 amounted to 150 tr, the costs for the same period amounted to 32 thousand rubles. And also, Petrov V. .. rented his apartment for 15 tr per month. It is necessary to calculate the amount of personal income tax.
The tax base for business income: 150-32 = 118 thousand rubles.
The amount of income tax 13% * 118 = 15.34 thousand rubles.
The profit from renting an apartment is 15 * 3 = 45 tr, the amount of income tax is: 13% * 45 = 5.85 tr
The total tax amount is 15.34 + 5.85 = 21.19 thousand rubles.
Calculation of other income
One of the more difficult points is the accounting of all income arising during the tax period. In addition to salary and income from employment, other income is taxed, as well as funds not expressed in obvious form.
To avoid issues with the tax office and significant fines for preventing tax evasion, you must be careful in maintaining your own personal or business budget. Accounting for all operations and income received will allow you to accurately calculate the amount of tax.
We list the more common sources of additional income:
- rental of real estate;
- the provision of professional services without registering an organization (freelance work, various part-time jobs);
- getting a win;
- receipt of valuable items, stocks, cash as a gift;
- interest income;
- profit from trade.
A complete list of possible revenues can be found in the Tax Code. For each type of earnings, the tax is calculated individually, and rates can vary significantly depending on the nature of the operation. At the moment, for the Russian Federation, it is becoming a common practice to avoid paying income tax. In the past few years, tax authorities have become more active due to widespread underestimation of revenue.
Zero personal income tax
Form 6-NDFL, as well as 2-NDFL, is handed over by employers who have employees and pay them wages. The obligation to provide reporting forms in the absence of payments to individuals during the reporting period does not arise for the employer.
This means that there is no payroll, and there is no need to take personal income tax. It is possible to send a tax letter about the reasons for the lack of payments.
Conclusion
Income tax is the main source of budget replenishment in the state. It must be paid by all persons (as well as those engaged in commercial work) who receive income.
Calculation and taxation of personal income tax are carried out either by the employing organization or by the taxpayer. Particular attention in the calculations should be given to the correct determination of the tax base - the amount of payments can be significantly reduced through the use of various deductions and deductions.