When to pay personal income tax from an advance in 2017, look in the table. We have given the actual terms for the payment of personal income tax from the advance and salary. The date when income arises and when personal income tax should be paid differ.

Personal income tax from an advance: when to pay in 2017

To begin with, let's figure out whether it is necessary to pay personal income tax from an advance in 2017, or is it possible to transfer personal income tax on payday? How not to overpay employees and comply with the law? Everything in order.

Do I have to pay personal income tax from an advance in 2017

Wages must be paid at least twice a month. And to transfer the tax from it - only once, no later than the next day after the second part of the salary is issued (clause 2 of article 223, clause 6 of article 226 of the Tax Code of the Russian Federation). Most companies do this. Therefore, personal income tax from advances on wages in 2017 is not withheld. There is no violation in this, which is also confirmed by officials (letters of the Federal Tax Service of Russia dated April 29, 2016 No. BS-4-11 / 7893, the Ministry of Finance of Russia dated October 27, 2015 No. 03-04-07 / 61550).

That is, personal income tax when paying an advance in 2017 is usually not required to transfer.

When companies will have to pay personal income tax from an advance in 2017

If on the last day of the month you pay an advance on salary for this month, then be sure to withhold tax. For personal income tax purposes, the last day of the month is the date of receipt of income in the form of wages. Therefore, even if the salary is paid in part, it is not recognized in advance and the tax on this amount must be withheld. The validity of this approach was confirmed by the Supreme Court of the Russian Federation in the ruling of May 11, 2016 No. 309-KG16-1804.

How to transfer tax withheld from an advance at the initiative of the organization

Let's say an employee went on sick leave in the second half of the month. He does not need to pay wages for this time. It turns out that the accountant will charge the salary tax, but will not be able to withhold it, because there is nothing. Therefore, out of fear of being in such a situation, the question of whether it is necessary to withhold personal income tax from the advance in 2017, the accountants decide positively. And then the tax is withheld from the salary at least twice a month - with each payment.

The transfer of personal income tax from the advance in 2017 will not work ahead of schedule if you send the tax to the budget after full settlement with employees (both from the advance and from the salary).

Example: Payment of personal income tax from an advance in 2017

The employee receives a salary (30,000 rubles) twice a month - 15,000 rubles each. everytime. No deductions are received. From wages for the first part of September, the accountant withheld tax in the amount of 1950 rubles. (15,000 rubles x 13%). On September 20, the employee received 13,050 rubles. (15,000 - 1950). He received the same amount on October 5 - his salary for the second half of September. On October 6, the accountant transferred the tax - 3900 rubles. (1950 + 1950). The deadline for paying personal income tax from the advance in 2017 and from the salary coincided.

However, with this option for paying personal income tax from an advance in 2017, it is difficult to fill in 6-personal income tax. The company has two options.

The first is to reflect in the calculation both the advance and wages separately. This is a laborious method, because section 2 of the calculation will be doubled. In addition, inspectors may have a question: why does the company reflect income that does not yet exist? We'll have to give an explanation. But since this does not affect the amount of the tax transferred to the budget, it is not necessary to submit the revision.

The second option to fill out 6-NDFL is not to show the advance payment and tax withheld from it in the calculation. That is, to act as if the company withholds tax only from salaries. Inspectors will not be fined for this, because even this option does not affect the payment of tax. But there will be confusion in accounting and reporting, especially in the case of wages rolling from quarter to quarter.

It will be easier if you reduce the advance by an amount equal to personal income tax. But the tax itself cannot be withheld.

Changes in personal income tax from advance payment in 2017

Due to the advance payment on wages, it is possible to withhold personal income tax from non-cash income (letter of the Ministry of Finance of Russia dated May 5, 2017 No. 03-04-06 / 28037). For example, if the employee received material benefits or other in-kind income.

The officials have the following logic. The salary is issued at least every half a month (paragraph 10 of article 136 of the Labor Code of the Russian Federation). This means that each part of it is the employee's income. Since the advance is also income, then it can be used to withhold tax that relates to material benefits, a gift or other income in kind. The Federal Tax Service also agrees with this approach (see comment below).

Opinion
The company has the right to withhold tax on material benefits at the expense of an advance

After you have recognized income in the form of material benefits, withhold personal income tax at the expense of the next cash payment. Including due to the advance payment of wages. But there are two limitations. First, in such a situation it is possible to withhold tax only within 50 percent of the cash payment (clause 4 of article 226 of the Tax Code of the Russian Federation). Second, tax can be withheld not at the expense of all cash payments, but only at the expense of the employee's income. For example, these are salaries and advance payments, bonuses, sick leave, vacation pay, cash gifts. But, for example, it is impossible to withhold personal income tax at the expense of per diem, accountable and loans. These payments are not employee income.

Vladislav VOLKOV, 1st Class Counselor of the State Civil Service of the Russian Federation

Explanations of officials do not apply to personal income tax from the very advance. Withhold tax from this payment and pay on the last day of the month for which the salary was calculated, or later.

Terms of payment of personal income tax from salaries in 2017

The date on which a person received income is determined in accordance with article 223 of the Tax Code of the Russian Federation. In terms of wages, this is the day the funds are paid. In terms of income in kind, this is the day payment in kind is issued. Income when offsetting is the offset date (subparagraph 4 of clause 1 of article 223 of the Tax Code of the Russian Federation).

Determine the income of the posted employee on the last day of the month in which the advance report was approved (subparagraph 6 of clause 1 of article 223 of the Tax Code of the Russian Federation).

Important!
How to calculate personal income tax in 2017

Payments taxed at a rate of 13 percent are considered cumulative throughout the year. Personal income tax withheld in previous months is deducted at the next payment. An exception is made for equity income. Tax from them is withheld separately for each payment. As well as for income taxed at other rates.

Terms of personal income tax payment in 2017 table

Pay	Date when income arises	Day when to pay personal income tax	Base	Example
Full-time employee salary Average earnings during a business trip	The last day of the month for which the income was accrued	The day after the money is paid	clause 2 of Art. 223, para. 1 p. 6 art. 226 of the Tax Code of the Russian Federation	accrued - 08/31/2017; paid - 09/05/2017.
Salary of a dismissed employee	The last working day on which the salary was calculated	The day after the salary was paid	par. 2 p. 2 art. 223, para. 1 p. 6 art. 226 of the Tax Code of the Russian Federation	The income was paid on 09/05/2017. The deadline for paying the tax is 09/06/2017.
	The day when the bonus was paid from the cash desk or transferred to the account	The day after the bonus is paid		The income was paid on 09/05/2017. The deadline for paying the tax is 09/06/2017.
Vacation Sick leave, including childcare	The day when the vacation or sick leave was paid from the fund or transferred to the account	Last day of the month in which vacation or sick leave was paid	sub. 1 p. 1 of Art. 223, para. 2 p. 6 art. 226 of the Tax Code of the Russian Federation	The income was paid in August 2017. The deadline for tax payment is 08/31/2017.
Daily allowance over the limit Compensation for travel and accommodation on a business trip when there are no supporting documents	Last day of the month in which the advance statement was approved		sub. 6 p. 1 of Art. 223, p. 4, 6, 9 art. 226 of the Tax Code of the Russian Federation	Advance reports were approved in August 2017. accrued - 08/31/2017; paid - 09/04/2017. The deadline for paying the tax is 09/05/2017.
Matpomosch more than 4000 rubles.	The day when the material aid was paid from the cash desk, transferred to the account or paid for goods or services per person	The next day after the due date	sub. 1 p. 1 of Art. 223, para. 1 p. 6 art. 226 of the Tax Code of the Russian Federation	Payment - 09/05/2017. The deadline for paying the tax is 09/06/2017.
Written off debt	The day the debt was written off the balance sheet	The next day after payment of money from which tax can be withheld	sub. 5 p. 1 of Art. 223, para. 1 p. 6 art. 226 of the Tax Code of the Russian Federation	The debt was written off (the requirements were credited, the gift was handed over) in August 2017. Salary that can be used to withhold tax: accrued - 09/30/2017; paid - 10/04/2017. The deadline for paying the tax is 10/05/2017.
Set-off of counter-homogeneous claims	Set-off day	The next day after payment of money from which tax can be withheld	sub. 4 p. 1 of Art. 223, para. 1 p. 6 art. 226 of the Tax Code of the Russian Federation
Gifts over 4000 rubles.	Gift handover date	The next day after payment of money from which tax can be withheld	sub. 2 p. 1 art. 223, para. 1 p. 6 art. 226 of the Tax Code of the Russian Federation

When do you have to pay the salary for the first half of the month? To what responsibility will the employer be held for non-payment of the advance payment? How to correctly determine the amount of the advance? How is the payment of an advance in the form of 6-NDFL reflected?

Employers are required to pay wages twice a month, and traditionally the first payment is called an advance. However, in the Labor Code there is no such thing as an advance: for the first half of the month, you must pay wages. How is the term for the payment of such a salary established? What is the procedure for calculating it? Is it possible to pay it in a fixed amount in order to minimize the labor costs of employees of the settlement service? How to fill in sect. 2 forms 6-NDFL, if at the end of the month the employee received only an advance from which personal income tax was not withheld? You will learn about the clarifications on these issues from the Ministry of Labor, Rostrud, the Ministry of Finance and the Federal Tax Service from the presented article.

When do you have to pay the salary for the first half of the month?

At the beginning, let us recall the provisions of Part 6 of Art. 136 of the Labor Code of the Russian Federation, according to which it is paid at least every fortnight. The specific date of payment of wages is established by the internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the date of the end of the period for which it was charged. Note that in this edition, this part is valid from October 3, 2016 (clause 1, article 2, article 4 of the Federal Law of 03.07.2016 No. 272-FZ).

Seemingly insignificant changes required many employers to amend local regulations and employment contracts.

In a Letter dated September 23, 2016 No. 14-1 / OOG-8532, the Ministry of Labor noted that the documents that can establish the days of payment of wages in Art. 136 of the Labor Code of the Russian Federation are listed separated by commas, that is, the legislator emphasizes the equivalence of these documents, in any of which the issue of the days of payment of wages can be resolved.

Note:

If the norms of local regulations or the collective agreement of an organization of a constituent entity of the Russian Federation contradict the current labor legislation, these norms are considered invalid.

In the Information of Rostrud "On the Application of Article 2 of the Federal Law of July 3, 2016 No. 272-FZ" On Amendments to Certain Legislative Acts of the Russian Federation with regard to remuneration "(posted on the official website of the department on 12/20/2016) it is stated that this law does not change the procedure for payment of wages. Requirements for limiting the timing of payment of wages to 15 calendar days apply to the payment of accrued wages to the employee at least every half month.

At the same time, taking into account the new edition of Art. 136 of the Labor Code of the Russian Federation, wages must be paid:

• for the first half of the month - on a set day from the 16th to the 30th (31st) day of the current period;
• for the second half of the month - from the 1st to the 15th day of the next month.

For your information:

The timing of the implementation of incentive payments to employees, accrued for a month, quarter, year or other period, may be established by a collective agreement, a local normative act. So, in the regulation on bonuses, it can be provided that the payment of bonuses to employees based on the results of a period defined by the bonus system (for example, a month) is carried out in the month following the reporting one (or a specific term for its payment may be indicated), and the bonuses are paid based on the results of work for year - in March of the next year (or a specific date of its payment can also be indicated) (letters of the Ministry of Labor of the Russian Federation dated 09.23.2016 No. 14-1 / OOG-8532, dated 09.21.2016 No. 14-1 / В-911, dated 09.15. 2016 No. 14-1 / 10 / B-6568).

As for setting the date for the advance payment, according to the explanations of the Ministry of Labor given in the Letter dated 03.02.2016 No. 14-1 / 10 / B-660 "On the amount and timing of payment of wages, including for half a month", the Labor Code establishes a requirement for a maximum the allowable time interval between payments of parts of wages when regulating the issue of specific terms of its payment at the employer's level.

At the same time, it is unacceptable to establish, instead of a specific day of payment of the salary, the period during which it can be paid (for example, from the 16th to the 18th day). This conclusion is contained in the Letter of the Ministry of Labor of the Russian Federation dated November 28, 2013 No. 14-2-242.

From the editor:

The question of what terms must be set for the payment of wages was also considered in the article by E. A. Soboleva "Everything about the payment of an advance on wages to an employee of an institution" (No. 8, 2016).

To what responsibility will the employer be held for non-payment of the advance payment?

It is worth noting that the norm of Part 6 of Art. 136 of the Labor Code of the Russian Federation is imperative, therefore, its application does not depend on the will of workers. The fact is that in practice there are still situations when employers pay salaries once a month on the basis of the relevant statements of employees. For such amateur performances in accordance with Part 6 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, they face a fine:

• for officials (manager and accountant) - in the amount of 10,000 to 20,000 rubles;
• for legal entities - in the amount of 30,000 to 50,000 rubles.

Repeated violation entails the imposition of an administrative fine in a larger amount (for officials - from 20,000 to 30,000 rubles, on legal entities - from 50,000 to 100,000 rubles). This is provided for by Part 7 of Art. 5.27 of the Administrative Code of the Russian Federation. Instead of a fine, another measure of responsibility is possible - the disqualification of an official for a period of one to three years.

For your information:

Parts 6 and 7 are introduced in Art. 5.27 of the Administrative Code of the Russian Federation by Federal Law No. 272-FZ.

Please note that arbitrators take the side of labor inspectorates when imposing fines (decisions of the Judicial District No. 33 of the Orichevsky Judicial District of the Kirov Region dated 02.02.2017 No. 5-78 / 2017, the Judicial District No. 1 of the Nizhny Novgorod District of N. Novgorod, the Nizhny Novgorod Region) of January 31, 2017 No. 5-5 / 2017), and in case of disqualification of managers (Resolution of the Supreme Court of the Republic of Tatarstan dated September 28, 2016 No. 4a-1390/2016, the Supreme Court of the Mari El Republic dated February 26, 2016 No. 4A-21/2016, The decision of the Samara Regional Court dated 09/08/2016 No. 21-1880 / 2016).

In practice, another situation is possible - when the advance payment is provided for by local acts, but is made with a delay.

In this case, the employer faces financial liability in accordance with Art. 236 of the Labor Code of the Russian Federation (as amended by Federal Law No. 272-FZ). Unlike an administrative fine, payments are made in favor of employees whose rights have been violated.

In case of violation of the terms of payment of wages, the employer must pay the employee compensation for each day of delay. The amount of such compensation is not less than 1/150 of the key rate of the Central Bank of the Russian Federation in force at that time from the amounts not paid on time for each day of delay starting from the next day after the due date of payment until the day of actual settlement, inclusive. The amount of monetary compensation is calculated from the amounts actually not paid on time.

How to correctly determine the amount of the advance?

In the Letter dated 05.08.2013 No. 14-4-1702, when considering the issue of determining the size of the employee's salary for the first half of the month, the Ministry of Labor confirmed that the size of the advance payment of the Labor Code of the Russian Federation does not regulate.

At the same time, officials made a reference to Resolution No. 566, according to which the amount of advance payment on account of workers' wages for the first half of the month is determined by an agreement between the administration of the enterprise (organization) and the trade union organization when concluding a collective agreement, however, the minimum amount of this advance must not be lower than the wage rate of the worker. for the time worked.

What methods of calculating an advance are used in practice? Let's turn to the diagram.

Ways of calculating salaries for the first half of the month:

• In proportion to the hours worked;
• As a percentage of salary;
• In a fixed amount (in rubles);
• Most preferred methods.

The method is not convenient for the employer, as it imposes on him the obligation to pay wages even in those situations when the employee was sick or was on a business trip.

Calculation of salaries in proportion to the hours worked. In addition to the formal fulfillment of the requirements of Art. 136 of the Labor Code of the Russian Federation on the payment of wages at least twice a month, when determining the amount of payment of wages for half a month, the employer must take into account the time actually worked by the employee (the actual work performed by him) (Letter of the Ministry of Labor of the Russian Federation of 03.02.2016 No. 14-1 / 10 / B-660). The same conclusion follows from the letters of the Ministry of Labor of the Russian Federation dated 09.21.2016 No. 14-1 / B-911 and Rostrud No. T3 / 5802-6-1 dated 26.09.2016.

A similar position was given in an earlier Letter of the Ministry of Labor of the Russian Federation dated 05.08.2013 No. 14-4-1702. Moreover, it emphasized that these norms apply to all employees of the organization and have no specific application to certain categories of employees.

In addition to the fact that this method of calculating the advance is recommended by the regulatory authorities as the main one, it is also convenient for the employer: when paying salaries for the first half of the month in proportion to the time actually worked by the employee in this period, in practice, the risk of overpayment and non-withholding of personal income tax is excluded in the final calculation.

Example 1

The institution has a deadline for the payment of wages for the first half of the month on the 20th day. The internal labor regulations of the organization stipulate that the advance is paid to the employee minus the calculated personal income tax.

Let's calculate the amount of advance payment for March 2017 for employees, taking into account the hours they actually worked.

	Salary, rub.	Completed in March 2017, slave. days *
		1st to 15th	16th to 31st
Ivanov I.V.
P.E. Petrov
S. I. Sidorov
Kuznetsov K.A.

* The institution has a five-day working week. In March 2017
22 working days.

** The employee was on annual paid leave.

At the established time (03/18/2017, since 03/20/2017 fell on a day off), it will be necessary to pay the employees an advance in the following amount:

	Salary, rub.	Charged for the actual hours worked in the first half of the month	Personal income tax	Amount to be handed out, rub.
Ivanov I.V.		18 182 RUB (40,000 rubles / 22 working days x 10 working days)	2 364 rub. (18 182 rubles x 13%)
P.E. Petrov		RUB 15,909 (35,000 rubles / 22 working days x 10 working days)	RUB 2,068 (RUB 15 909 x 13%)
S. I. Sidorov		RUB 7 955 (35,000 rubles / 22 working days x 5 working days)	RUB 1,034 (RUB 7 955 x 13%)
Kuznetsov K.A.

The regulatory authorities have repeatedly indicated that personal income tax is not withheld from advances. In the example considered, reducing the amount of the advance by the amount of tax does not provide for the transfer of personal income tax to the budget.

Calculation of salaries for the first half of the month as a percentage of salary. According to the explanations of the Ministry of Health and Social Development given in the Letter dated February 25, 2009 No. 22-2-709, with the advance method of calculating wages for each half of the month, wages should be calculated in approximately equal amounts (excluding bonus payments).

What percentage should you set? If you literally follow the recommendations given in the letter, this is 50%. However, historically, the advance is set at 40% of the salary. There is a quite logical explanation for this: in the final calculation, personal income tax will be withheld from the workers' salaries, and if 50% of the salary is paid in advance, then the salary for the second half of the month will be much less.

Example 2

The employee has a salary of 30,000 rubles. Suppose that the employee is not entitled to personal income tax deductions, therefore, the tax amount is 3,900 rubles. Let's compare what the payments will be when the advance is paid in the amount of 40 and 50%.

As can be seen from the example, when the advance payment is set at 50%, at the final settlement, the employee will receive a salary lower than in the first half of the month, which does not meet the requirements for approximately equal parts of wages.

At the same time, it should be noted that, in contrast to the advance payment established in a fixed amount, it is not necessary to pay the advance payment as a percentage of the salary in cases where the employee did not work (was on sick leave, on a business trip, on vacation, etc.). ).

On the payment of an advance in a fixed amount.

The issue of calculating a fixed amount for the advance payment of salaries to an employee of a public sector organization was considered by the Ministry of Finance in a Letter dated March 29, 2016 No. 02-07-05 / 17670. Officials of the department indicated that such an issue is in the competence of the Ministry of Labor, and not the Ministry of Finance. At the same time, the financiers recalled that according to Art. 91 of the Labor Code of the Russian Federation, wages are calculated for the actual hours worked, determined within the framework of the accounting organized by the employer. At the same time, the procedure for payment of wages (terms, size and components), established by local acts of the institution, should not contradict the provisions of the Labor Code of the Russian Federation. As for the accounting of actually worked time, Order of the Ministry of Finance of the Russian Federation No. 52n approved the form of the time sheet, on the basis of which a fixed amount is calculated for the actual hours worked for the first half of the month (including adjusting the fixed amount), and guidelines for its formation.

Taking into account these explanations of the Ministry of Finance, the above position of the Ministry of Labor, as well as the risks associated with the payment of an advance in a fixed amount, we consider this method of paying salaries for the first half of the month unacceptable for public sector institutions.

Salary for the first half of the month and personal income tax.

Recently, both the Ministry of Finance and the Federal Tax Service have received a lot of explanations, according to which it is not necessary to withhold personal income tax from the advance (letters of the Federal Tax Service of the Russian Federation of 04/29/2016 No. BS-4-11 / 7893, dated March 24, 2016 No. BS-4-11 / 4999, Ministry of Finance of the Russian Federation dated October 27, 2015 No. 03-04-07 / 61550).

Recall that by virtue of paragraph 3 of Art. 226 of the Tax Code of the Russian Federation, tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Art. 223 of the Tax Code of the Russian Federation, on an accrual basis from the beginning of the tax period in relation to all income (except for income from equity participation in the activities of the organization), in respect of which the established clause 1 of Art. 224 of the Tax Code of the Russian Federation, assessed to the taxpayer for the given period, offsetting the tax amount withheld in the previous months of the current tax period.

In the Letter of the Ministry of Finance of the Russian Federation dated 01.02.2016 No. 03-04-06 / 4321 it is noted that before the end of the month, income in the form of wages cannot be considered received by the taxpayer. Accordingly, the tax cannot be calculated until the end of the month. Consequently, withholding from the taxpayer the amount of tax calculated at the end of the month is made by the tax agent from the income only when they are actually paid after the end of the month for which this amount of tax was calculated. A similar opinion is contained in the Definition of the RF Armed Forces dated 05/11/2016 No. 309-KG16-1804.

At the same time, you need to pay attention to the situation when the advance is paid on the last day of the month.

The Ministry of Finance believes (see Letter dated 23.11.2016 No. 03-04-06 / 69181) that if it manages to pay the advance before the end of the month, then the personal income tax does not need to be transferred to the budget. This is due to the fact that, as a general rule, the institution calculates personal income tax on the last day of the month, and tax must be withheld once - when income is paid after the end of the month.

As for the arbitrators, they are also of the opinion that when an advance is paid on the last day of the month, personal income tax from its amount does not need to be transferred to the budget (Resolution of the AC UO dated February 24, 2016 No. F09-11987 / 15 in case No. A76-10562 / 2015).

How is the payment of an advance in the form of 6-NDFL reflected?

The amount of the advance is not subject to separate reflection in the 6-NDFL form: in Sec. 2 of this form shows the amount of salary recognized on the last day of the month. As already noted, personal income tax is withheld at the final settlement with employees and is also indicated in one amount.

In practice, a situation is possible when an employee receives an advance payment of 40%, but at the end of the month he will not have income from which personal income tax can be withheld.

This happens if the employee did not receive income for the second half of the month (for example, he was granted unpaid leave), and in the first half of the month, due to non-working holidays, the employee actually did not work half of the working time and the income was received, including for the unworked time. In the future, personal income tax should be withheld from his income at the next salary payment.

In section 2 of the 6-NDFL form, the accountant will reflect the indicators as follows:

• on the last day of the month, the amount of income actually received in the form of an advance will be recognized;
• a tax withholding date will be indicated that does not coincide with the date of payment of the final settlement amount for the corresponding month.

Since the tax was not withheld in a timely manner, the accountant will need to submit an appropriate explanation to the tax office, which will release the institution from responsibility for submitting false information.

Example 3

The employee has a salary of 30,000 rubles. In January 2017, he was accrued an advance in the amount of 12,000 rubles, which was paid on January 17, 2017. On January 18, 2017, the employee fell ill, and presented the certificate of incapacity for work to the employer only on February 6, 2017. Withhold personal income tax from the advance payment for January in the amount of 1,560 rubles. (12,000 rubles x 13%) the accountant was able to only if the advance payment was made for February - 17.02.2017.

In the explanatory note to the 6-NDFL form, it is necessary, in particular, to indicate the following.

Section 2 of the 6-NDFL form. The discrepancy in lines 100 (the date is 01/31/2017) and 110 (the date is 02/17/2017). The difference in dates is due to the fact that after receiving the advance payment for January, the employee fell ill. On the due date - 03.02.2017 - personal income tax was not withheld due to the absence of other incomes from the employee, taxed at a rate of 13%. Withholding of personal income tax from the advance was not made by virtue of paragraph 2 of Art. 223, p. 3, 4, art. 226 of the Tax Code of the Russian Federation, personal income tax for January was withheld from the next payment in cash on February 17, 2017 (advance payment for February 2017).

As for the amount of the advance due to the unworked time, it must be taken into account when paying the advance for the next month.

Summarize:

• wages for the first half of the month (from the 1st to the 15th day) must be paid on the set day from the 16th to the 30th (31st) day;
• the date of payment is set in any of the documents listed in Art. 136 of the Labor Code of the Russian Federation(internal labor regulations, collective or labor agreement), while it is inadmissible, instead of a specific day for payment of wages, to establish a period during which it can be paid;
• when determining the amount of the advance, the controllers recommend taking into account the time actually worked by the employee (the actual work performed by him). At the same time, there is no direct prohibition on the establishment of an advance payment as a percentage of salary;
• when paying an advance, it is not necessary to transfer personal income tax to the budget: the calculation, withholding and payment of tax (including for the first half of the month) are carried out during the final calculation.

According to the law, the income tax of individuals must be paid to the relevant service on the same day the worker is paid his wages. However, as regards this contribution from the advance amounts, it is withheld according to slightly different rules, with which all accountants of enterprises and organizations should be familiar.

So is it necessary to pay a tax levy on an advance payment in 2018, how is it withheld, how to fill out the 6-NDFL form technically competently without errors? If these questions are relevant to you, then the article presented to your attention will help you find detailed answers to them.

Do I need to pay personal income tax from an advance on wages in 2018?

When performing settlement operations related to withholding tax contributions (in particular, and personal income tax) from monthly amounts of salaries and advances, the accountant must first of all be guided by the following regulations:

• article 136 of the main labor law of the country;
• tax legislation of the Russian Federation - and No. 223;
• Order No. 03-04-06 / 13294 from the Ministry of Finance of Russia, dated 18.04.2013.

In the event that the payment of the tax is not paid on time, the organization may be held liable for an administrative offense and a penalty may be imposed on it in the form of penalties. This provision is regulated by article 123 of the Tax Code of the Russian Federation. According to this legislative act, the amount of the fine can reach 20% of the volume of obligations. This is why all accounting clerks are interested in getting timely information on when to tax advance payments in 2018.

So is it necessary to pay this fee this year and when should it be done? According to the labor law, an advance is a part of income that is issued to a worker in the middle of the month, and which is subject to withholding from the amount of wages (for example, according to a writ of execution, according to the law of 2018) after the end of the reporting period. Consequently, personal income tax from the advance is also withheld at the end of the month (at the time of the issuance of earnings to employees). But there is one exception to this rule - it applies to those enterprises in which, according to the internal charter, employees are paid twice in 30 days. Therefore, in this case, the institution must deduct personal income tax twice for a period of 30 days.

Personal income tax from an advance on wages 2018 when to pay?

Article 136 of the Labor Code of Russia regulates issues related to the dates of payment of wages to workers. In accordance with part 6 of this act, the employer must calculate earnings with his staff - no later than 15 days according to the calendar after the expiration of that part of the month for which the salary was calculated. If we are talking about an advance, then it should be given to employees from the 16th to the end of the month. At the same time, the tax levy is paid not at the time the money is given directly to the worker, but at the time of settlement with him according to his salary, that is, in the last days of the month.

The term for transferring personal income tax from an advance on salary

Labor law defines two dates regarding advance payments:

• the date of its payment to the employee;
• date of real receipt of income.

In the first case, the date of issue is usually the middle of the month. While the date of actual payment of wages is considered the 30th or 31st day of the month for which the calculation was made (according to Article No. 223 of the Tax Code).

For example, it looks like this - the advance was paid to the worker on the 16th (this is the date of payment), and on the 30th the employee was paid the salary for the entire past month - this will be the date of receipt of the income in fact. In this case, personal income tax will be withheld on the day the salary is actually received.

At the same time, the Russian labor law establishes a rule according to which this tax must be transferred to a tax organization no later than the day following the date of full payroll (last days of the month).

You can read about how many percent of the salary is an advance in 2018 (according to the labor code of the Russian Federation).

6-NDFL from an advance on wages - an example of filling

For the report on the tax payment in question, a special form is provided for filling out 6-NDFL. Let's consider the basic principles of filling it out using the following example:

• in March 2018, the worker was paid a salary in the amount of 44,500 rubles;
• 13% of personal income tax amounted to 5,785 rubles;
• On March 16, the worker received an advance payment of 15,000 rubles;
• full salary calculation took place on March 30, 2018 with the final payment in the amount of 23,715 rubles.

Then the order of filling should be as follows:

• in the 100th line "Date of actual salary" we put 03/30/2018;
• in line 110 "The date when personal income tax was collected" - 03/30/2018;
• in the 120th line "The number of tax payments" - 04/03/2018;
• in the 130th “Amount of real payment” - 44,500;
• in the 140th "the amount of personal income tax" - 5 785.

The Labor Code of the Russian Federation established the rights of employees to receive income evenly. Now the salary must be paid at least every half month. At the same time, when determining the timing of its issuance, employers cannot go beyond 15 calendar days from the date of the end of the period for which the salary was accrued.

These new rules of the Labor Code of the Russian Federation came into conflict with the accounting rules, according to which the salary is charged once a month, based on the results of the working period. And in the middle of the month, an “advance” is paid, which is often not related to actual production. As a result, many accountants found themselves in a difficulty: is it now necessary to calculate each payment exactly on the fact of working off? And if so, is it necessary to withhold personal income tax from each payment?

The Ministry of Finance has issued several clarifications with a clear indication: personal income tax must be calculated and withheld only once a month for the final settlement with the employee (see letters and). Moreover, in the letter, employees of the Ministry of Finance noted that these rules remained unchanged even after amendments to Art. Of the Labor Code of the Russian Federation, that is, the tax is not withheld from the "advance" (no matter how it is calculated). But then a letter from the Ministry of Finance came out, which said that personal income tax was subject to withholding from salary payments for the first half of the month, which again led to confusion.

This letter notes that, according to the rules of paragraph 4 of Art. Tax Code of the Russian Federation, the calculated tax must be withheld from the taxpayer's income when they are actually paid. And then the situation is considered when personal income tax was calculated from income in kind, or from material benefits, that is, when there is income, but there is no corresponding cash payment. And in such a situation, the letter says, the previously calculated tax must be withheld not only from the salary paid at the final settlement, but also from the “advance”. After all, the latter, according to the rules of the Labor Code of the Russian Federation, is also a salary, that is, income taxable with personal income tax (subparagraphs 6 of paragraph 1 of article of the Tax Code of the Russian Federation). And as a contrast, another example is given: from the funds transferred to repay the loan, the previously calculated personal income tax cannot be withheld, since the amount returned to the loan is not an individual's income. So this letter is not at all about calculating personal income tax from the "advance", but about withholding personal income tax, previously calculated from other income.

According to TC, there is always a salary

As already mentioned, the Labor Code requires that wages be paid twice a month. In Art. The Labor Code of the Russian Federation says that the salary is not only the amount that the employee receives in the final calculation at the end of the month; this includes any payments to an employee, the basis for which is the performance of labor functions. This means that for the purposes of labor legislation, there is simply no “advance payment” on salaries: the payment in the middle of the month is exactly the salary. And since we are talking about wages, then it should reflect the actually fulfilled labor standard, as required by Art. Labor Code of the Russian Federation.

But in practice, this is often not the case: the amount of payment for the first half of the month is determined by calculation as a part of the salary that all employees receive, regardless of their actual output. This discrepancy between the practice and the letter of the Labor Code of the Russian Federation was even the subject of consideration by Rostrud, whose specialists confirmed in letters that there is an internal contradiction in the Labor Code of the Russian Federation, when the salary is also called the payment, which may not be related to actual labor. And in this case, it is more correct to speak not about the payment of wages, but about the payment of part of the wages.

However, these letters were issued prior to the amendment of Art. Of the Labor Code of the Russian Federation, where a direct relationship has now been established between the date of payment of the salary (and not part of the salary) and the period for which it was charged. That is, the legislator clearly requires the calculation of wages for a certain period. Therefore, it is no longer possible to use the logic outlined in the above letters of Rostrud. This means that companies need to switch to a different principle of forming payments and even pay salaries for the first half of the month based on the time actually worked in this period.

And in taxes - "advance"

Moreover, the tax in this situation needs to be calculated from the entire salary for this month, and not only from the amount of the "advance", but withhold - only in proportion to the "advance" paid (letter of the Ministry of Finance of Russia dated 03.13.1997 No. 04-04-06 ). In this case, the amount of tax is determined taking into account the rounding rules established by clause 6 of Art. Tax Code of the Russian Federation.

Let's give an example. The company accrued wages in the amount of RUB 32,389 for the first half of September and paid it on September 30, 2017. The salary for the second half of September was accrued in the amount of RUB 20,611 and paid on 10/14/2017. The employee does not have the right to deductions. As of September 30, 2017, the organization needs to calculate personal income tax from the entire salary for September: (32,389 ₽ + 20,611 ₽) × 13% = 6,890 ₽. It is necessary to keep this amount in proportion to payments rounded off according to the general rules (up to 50 kopecks is discarded, 50 or more is rounded to the full ruble). Therefore, upon payment on September 30, 2017, RUB 4,211 will be withheld (with a transfer date on 10/02/2017), and upon payment on 10/14/2017 - RUB 2,679 with a transfer date on 10/16/2017.

Early tax

So, we figured out the rules for withholding personal income tax: the tax on wages paid not in connection with dismissal is calculated only on the last day of the month for which this salary was charged. Accordingly, the assessed tax is withheld from any income paid on that date or later. What to do if personal income tax was calculated by mistake and withheld when paying an "advance" before the end of the month?

Unfortunately, this issue is bypassed by both the regulatory authorities and the judicial practice. Although the legal bases easily contain letters stating the inadmissibility of transferring personal income tax "in advance", before the date of actual receipt of income (letters of the Federal Tax Service of Russia and BS-4-11 / [email protected], The Ministry of Finance of Russia and). But when studying them, it turns out that a completely different situation is considered there: the budget includes amounts that were not withheld from individuals when paying income, which is directly prohibited by paragraph 9 of Art. Tax Code of the Russian Federation. That is, these letters are not about the tax withheld from the "advance", but about the amounts that, under the guise of personal income tax, were transferred to the budget even before any money was paid to the workers at all.

Therefore, we will rely exclusively on the norms of the Tax Code of the Russian Federation. There are two options.

Option one - to return the withheld

Return the withheld until the date of actual receipt of income in the form of a salary (until the last day of the month), and then, on the last day of the month, calculate personal income tax and withhold it in the future when paying any income to this employee. Then the formalities of Art. There is no need to comply with the RF Tax Code.

In this case, the employer cannot be accused of either illegal non-transfer of personal income tax to the budget, or illegal deduction from the employee's salary. After all, we recall that the cases when the employer has the right to make deductions from wages are exhaustively named in Art. Labor Code of the Russian Federation. And by keeping personal income tax in a situation that is not directly provided for by the Tax Code of the Russian Federation, the employer violates this procedure, for which he can be held liable under paragraph 6 of Art. Administrative Code of the Russian Federation.

Please note that in this case, the procedure for the return of personal income tax, established by Art. Tax Code of the Russian Federation, does not apply. Until the end of the month for which the salary was accrued, the withheld amount still, in principle, cannot be considered tax, since the obligation to calculate personal income tax has not yet arisen. And since the amount of tax has not been calculated, then the tax cannot be withheld. Thus, until the date of actual receipt of income in the form of wages (until the last day of the month), the deduction made from the interim payment, according to formal criteria, cannot be qualified exactly as personal income tax. If you manage to return the withheld before the date of actual receipt of income in the form of wages (before the last day of the month), the employer does not need to notify the employee about the excessive withholding, wait for his application and transfer the tax to the employee's bank account.

Option two - transfer tax to the budget

If, for some reason, it is impossible to return the "personal income tax from the advance" to the employee, then this tax must be transferred to the budget no later than the working day following the day of withholding. Otherwise, the organization faces a fine of 20% of this amount under Art. Tax Code of the Russian Federation.

The deadlines for transferring the withheld personal income tax to the budget are set in clause 6 of Art. Tax Code of the Russian Federation. In this case, the general term applies, since this article does not establish any exceptions for "early" personal income tax.

It will not be possible to appeal to the fact that this amount is not taxed until the end of the month. Indeed, the withheld amount will acquire the status of personal income tax only when the last day of the month comes. But on this date, the deadline for transferring this amount to the budget will have already been skipped! After all, he, according to paragraphs 4 and 6 of Art. Tax Code of the Russian Federation, is counted precisely from the date of payment of the money from which the tax was withheld. So if the next working day does not transfer the withheld to the budget and does not return this amount to the employee by the end of the month, the organization may be fined.

Alexey Krainev, tax lawyer

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When to pay personal income tax from an advance in 2020? Deadlines for the transfer of funds. Features of payment for persons working on the basis of a civil contract. What is the calculation algorithm? Answers to these and other questions related to the topic under consideration will be considered in the proposed article.

basic information

The current labor legislation of our state obliges employers to transfer wages to employees at least twice a month. That is why the monthly labor remuneration is divided into two payments: advance payment and salary.

In a standard situation, when both the advance payment and the salary are transferred to the employee, information on personal income tax withheld from the first payment is provided along with the main reporting at the end of the billing period, which is the end of the month. However, there are situations in which the income tax on the advance is paid separately. It is worth considering this issue in detail.

Definitions

The main concepts and terms related to the topic under consideration and used in the article are presented in the table:

Legislation

The issues discussed in the article are governed and regulated by the following legislative acts:

1. Labor Code of the Russian Federation, Art. ...
2. Tax Code of the Russian Federation, Art. , Art. 6.1, art. ...
3. Letter from the Ministry of Finance of the Russian Federation under the number 03-04-06 / 28037.

Innovations

The most frequently asked questions by accountants relate to innovations and changes in the procedures for paying taxes on personal income in the current 2020. One of the main changes concerns the issues of withholding the approach tax from advance payments received by employees not in cash, but, for example, in material benefits, gifts, etc.

The definition of advance payments was approved by the staff of the Ministry of Finance. These are considered direct wages, respectively, are classified as income of individuals. Therefore, it is necessary to withhold income tax from them, regardless of whether the advance was issued in cash or in kind.

At the same time, such a tax levy is withheld not directly from the advance payment itself, but from any cash payment previously accrued to a citizen. Exceptions are loans issued by the employee's employer organization, as they are not income of individuals.

Payment terms

As already mentioned, the Labor Code of the Russian Federation regulates the number of payments of labor remuneration to employees within one month. There should be two of them. As a rule, the advance is charged on the fact half of the worked month, that is, on the fifteenth day. The Tax Code of the Russian Federation does not regulate individual terms for transferring personal income tax from advance payments. The advance payment is part of the basic salary and is classified as a citizen's income, therefore, the deadlines for transferring personal income tax from it coincide with the regulations for basic income.

Depending on the methods of transferring income to citizens, the deadlines for the payment of personal income tax from advances and basic labor remuneration are (the periods are identical for both types of accruals):

• the funds were transferred to a bank account or to a plastic card account - the deadline for the transfer of personal income tax is the day following the day the funds were received to the employee's account;
• the funds were given to the employee in cash in a banking organization or in the accounting department of the organization - the deadline is also the number following the day the employee receives payments;
• wages were paid in kind - in such a situation, the deadline for transferring income tax to the Federal Tax Service is the date following the next day when the organization had the opportunity to withhold personal income tax for this labor remuneration from other payments.

GPC agreement

In the event that the employing organization has concluded with a citizen not an employment agreement, but a civil law contract, this does not cancel its obligation to calculate, withhold and transfer income tax amounts to the Federal Tax Service, since it will still become a tax agent.

Issues of withholding income tax on advance payments transferred to employees working on the basis of a concluded work contract are not separately regulated in the Tax Code of the Russian Federation.

The issues of withholding personal income tax from payments under a work contract are regulated by the provisions of Article 223 of the Tax Code of the Russian Federation. In their contents, there are no provisions according to which the collection should be carried out only upon completion of the work. In Art. 223 of the Tax Code of the Russian Federation states that the number of income receipt is the day of its payment, respectively, the day of the advance payment is considered as such. As a result, the tax agent can transfer personal income tax both on the day of accrual of advance payments, and on the day of issuing the main income upon the fact of work performed.

Only advance payment is paid per month

Often there are situations in which only an advance payment is paid to a citizen within a month. For example, this is possible when an employee draws up a sick leave for the entire second half of the month.

In such situations, it is recommended to pay the advance in full, and to withhold personal income tax from the next next payments. Accordingly, the deadline for the transfer of the approach tax to the Federal Tax Service will be the next day after their transfer.

If this kind of situation occurs repeatedly, then the organization can set the maximum possible amount of advance payment at 87% of wages. As a result, the required 13% of the income tax on wages will in any case remain with the organization at the end of the month, which will allow it to pay personal income tax in full.

Calculations

The formula used to set the maximum possible upfront payment for receiving income tax funds at the end of the month is as follows:

Basic salary * (1 - 0.13)

Example

It is worth considering the procedure for calculating the maximum amount of an advance on an example:

• the amount of the employee's monthly remuneration is 50 thousand rubles;
• the personal income tax rate is 13%.

Accordingly, the maximum advance payment mark will be:

50,000 * (1 - 0.13) = 50,000 * 0.87 = 43 thousand 500 rubles

The amount of approach tax that must be transferred at the end of the month to the Federal Tax Service will be:

50,000 * 13% = 6 thousand 50 rubles

Adding the obtained values, you get an amount of 50 thousand rubles, which is equal to the employee's salary. Accordingly, with the maximum possible value of the advance of 43 thousand 500 rubles, the organization at the end of the month will in any case have funds to pay personal income tax, even if only the advance was paid to the citizen for the month.

What if the tax was not withheld

If an advance was paid to a citizen, but later until the end of the year he did not receive any other income, then the employer cannot transfer personal income tax from him. In this case, the company's tax agent must notify the branch of the Federal Tax Service by March 1 of the following year. In addition, within the same timeframe, the manager must report the problem to the employee.

The form

Notification to the Federal Tax Service is submitted according to the unified form of the form on the amount of income received by an individual. In 2020, a new form for this document was approved. This should be given special attention when sending a notification in 2020 for the current reporting period.

The main changes made to the form are as follows:

• absence of a line about the address of residence of an individual;
• changing the cipher of the document;
• change of the name of the fourth section of the document.

The adjustments made did not affect the main content. In 2020, just like in 2017, the 2-NDFL notice must be filled out with sign No. 2 and sent to the Federal Tax Service by March 1.

Tax and employee warning

There are two ways to send a notice to the federal tax service:

• by sending a document in paper form (the method is available for companies reporting for less than twenty-five individuals);
• in electronic form without limitation on the number of employees.