Postings for withholding personal income tax. Listed personal income tax posting

13.03.2024

Personal income tax in 2017 - general information

Before moving on to the description of the accounts used to reflect personal income tax calculation transactions in accounting, we note that the essence of this tax is that it is applicable to income that individuals receive when carrying out labor activities and from other transactions. To persons on whose income tax must be calculated, in accordance with Art. 207 of the Tax Code of the Russian Federation include:

residents;
non-residents of the Russian Federation receiving income on the territory of our state.

The normative act regulating the tax in question is the Tax Code of the Russian Federation, namely Chapter 23. It states that the responsibility for calculating and transferring personal income tax is assigned to the employer, who, when paying money to an individual, must strictly fulfill the duties assigned to him to withhold tax and its subsequent transfer to the state treasury. In this regard, and also on the basis of the provisions of Art. 226 of the Tax Code of the Russian Federation, the employer will be a tax agent for personal income tax.

The accrual of personal income tax in 2017 is reflected in accounting as before, namely in the credit of account 68, to which the “personal income tax” subaccount is opened. The corresponding account can be any other account, depending on specific situations, which will be discussed in the following sections of our article.

Taxation of earnings of individuals

As a rule, the main source of income for an individual is payments in accordance with the current employment contract. These, in addition to wages, also include incentive payments, bonuses and other compensation.

As already noted, by making such payments, the employer acquires the status of a tax agent and must fulfill all the obligations assigned to him by tax legislation. Thus, minus all the provided deductions, the amount of income is multiplied by the corresponding rate, the value of which is 13% for residents and 30% for non-residents, except for the cases specified in Art. 227.1 Tax Code of the Russian Federation.

These transactions should be reflected in accounting in the following form:

accrual of earnings - Dt 44 (20.26) Kt 70 (indicating the employee’s full name);
tax calculation - Dt 70 (indicating the employee’s full name) Kt 68/NDFL;
payment of earnings - Dt 70 (indicating the employee’s full name) Kt 51;
transfer of tax to the budget - Dt 68/NDFL Kt 51.

How is material benefit taxed?

This section will discuss the material benefits that an employee can receive if he takes advantage of the opportunity to obtain a loan (often from his own employer), the rate of which is lower than the generally accepted rate on loans or is absent altogether.

Interest savings - interest thresholds and rates

When receiving loans at low interest rates, an individual receives savings on this same interest and must pay personal income tax on it. In this situation, the type of currency in which the loan is issued is of great importance:

If it is issued in Russian currency, then the threshold rate will be 2/3 of the refinancing rate that was in effect at the time the income was received. It should be noted that this rate is equal to the key rate, and currently its size is 9% (from 06/19/2017). The specified amount is constantly adjusted by the Central Bank, and therefore, in the event of receiving a material benefit, it is necessary to turn to information resources in order to find out what rate was in effect on the date of receipt of this benefit.
If the loan is provided in a different currency, then the threshold is 9%.

The personal income tax rate for material benefits is 35%.

An example of recording personal income tax accrued from interest savings

Let's look at personal income tax accrual transactions using an example.

Example

Let’s assume that a resident of the Russian Federation A. E. Ryabinin received a loan in the amount of 300,000 rubles from his employer. at 4% per annum, the repayment period of which is 1 year. Interest payments are provided at the end of the loan term.

Immediately after issuing such a loan, the organization must carry out the operation in accounting with the following entry - Dt 73 (Ryabinin A.E.) Kt 50 - 300,000 rubles.

The next step will be to determine the amount of income received from material benefits. Due to innovations since 2017, the specified amount is determined monthly, even if the agreement specifies the payment of interest at the end of its validity period. So, for example, calculating the amount of interest for April 2017, we get the following: 300,000 rubles. × 0.04 × 30/365 = 986.40 rub. - interest accrued for April. The wiring is formed: Dt 73 (Ryabinin A.E.) Kt 91).

threshold rate: 2/3 × 9.75% (current refinancing rate for the period under review) = 6.5%.
interest rate: 6.5% – 4% = 2.5%,
benefit amount for April: RUB 300,000. × 0.025 × 30/365 = 616.44 rubles.

Accordingly, personal income tax will be: 616.4 rubles. × 0.35 = 215.75 rub.

IT SHOULD BE NOTED: if Ryabinin A.E. was not a resident, then the personal income tax rate would be 30%.

The withholding of personal income tax is formalized by posting Dt 70 (73) Kt 68/NDFL, and the transfer to the budget is documented by posting Dt 68 Kt 51.

Calculation of personal income tax on travel payments

According to the current tax legislation (Article 217 of the Tax Code of the Russian Federation), payments related to sending employees on business trips (per diems and living expenses that are not documented) are taxed only if their amount exceeds the established norm. So, for business trips within the Russian Federation, the maximum amount is 700 rubles. per day, outside the Russian Federation - 2,500 rubles. In case of payment of funds more than the specified amounts, personal income tax is charged on them in the amount of 13%. The following transactions are generated:

advance payment - Dt 71 Kt 50 (51);
accrual of travel allowances - Dt 44 (20, 26) Kt 71;
tax calculation - Dt 70 Kt 68/NDFL;
transfer to the budget - Dt 68/NDFL Kt 51.

It should be noted that the date of receipt of income in the form of excess of standard amounts will be the very last day of the month in which the advance report is approved.

Tax on dividends

Taxation of dividends received by individuals is carried out at a rate of 13%, since they are considered income from participation in the activities of certain organizations and are subject to mandatory taxation.

In accounting, personal income tax entries for the situation under consideration are reflected in account 70 or 75. Account 70 is used only in cases where the recipient of dividends is an employee of the paying organization. If the recipient is a third-party individual, then only accounting account 75 is involved.

Let's look at the wiring:

accrual of dividends - Dt 84 Kt 75;
tax calculation - Dt 75 Kt 68
payment of dividends - Dt 75 Kt 51
tax transfer - Dt 68 Kt 51.

Trading operations with individuals

When carrying out financial and economic relations with individuals, an organization must remember that it also acts as a tax agent and must calculate and withhold the amount of personal income tax and only then transfer the remaining amount of income to this individual.

These transactions are reflected in accounting as follows:

purchase of goods - Dt 08 (10, 20, 26, 44) Kt 76 (indicating the full name of the individual);
tax calculation - Dt 76 (60) Kt 68/NDFL;
tax transfer - Dt 68/NDFL Kt 51;
payment of remuneration to an individual - Dt 76 (60) Kt 51.

It should be noted that analytical records must be kept for each individual with whom trading transactions are carried out. In addition, trade transactions must be checked for possible tax exemption (Article 217 of the Tax Code of the Russian Federation).

***

In conclusion, it should be noted that when paying an individual money in the cases described in our article, the employer must accrue and pay personal income tax and must necessarily reflect all transactions in accounting.

Operations for withholding personal income tax, the entries below, are formed in the accounting accounts of the employing enterprises. For calculations, the Chart of Accounts provides an account. 68 “Calculations with the budget”, to which sub-accounts are opened depending on the purpose. Let's look at examples of generating income tax entries when reflecting various situations - payment of wages, dividends, benefits, etc.

According to stat. 226 clause 4 of the Tax Code, tax agents (employers) are required to withhold tax when paying any types of income to employees. Non-taxable transactions are listed in stat. 217 of the Tax Code and include benefits under the BIR, other types of state benefits, pensions, compensation payments for personal injury and others.

It is mandatory to withhold personal income tax from the following payments:

Employees' salaries.
Vacation and sick leave, except those excluded.
Amounts for writs of execution.
Amounts of travel allowances - for Russian trips from 700 rubles, for foreign trips - from 2500 rubles. in a day.
Financial assistance over 4000 rubles. employee, 50,000 rub. at the birth of a child.
Income in kind.
Dividends.
Credit interest.
Payments for material benefits (the procedure for determination in Article 212 of the Tax Code).

– wiring is performed in various ways, examples are given below. The credit of the account will always be 68, the debit changes depending on the types of deduction. Analytical accounting is carried out according to tax rates, employees, and payment grounds.

Personal income tax – postings:

Personal income tax is withheld from wages - posting D 70 K 68.1 is carried out when making payments to employees employed under employment contracts. The deduction for vacation pay is reflected in the same way.
Personal income tax withheld under GPA agreements - posting D 60 K 68.1
Personal income tax was accrued for material benefits - posting D 73 K 68.1.
For financial assistance, personal income tax is assessed - D 73 K 68.1.
Personal income tax is withheld on dividends - posting D 75 K 68.1, if the individual is not an employee of the company.
Personal income tax is withheld on dividends - entry D 70 K 68.1, if the recipient of the income is an employee of the company.
For short-term/long-term loans provided, the accrual of personal income tax is reflected - D 66 (67) K 68.1.
Personal income tax was transferred to the budget - posting D 68.1 K 51.

An example of calculating income tax and generating standard transactions:

Employee Pankratov I.M. Earnings for January were accrued in the amount of 47,000 rubles. An individual is entitled to a deduction for one minor child in the amount of 1,400 rubles. We will calculate the amount of tax to be withheld and make accounting entries.

Personal income tax amount = (47000 – 1400) x 13% = 5928 rubles. There are 41,072 rubles left to hand over to Pankratov.

Postings:

D 44 K 70 for 47,000 rubles. – earnings for January have been accrued.
D 70 K 68.1 for 5928 rub. – personal income tax withholding is reflected.
D 70 K 50 for 41072 rub. – reflects the cash payment of earnings from the company’s cash desk.
D 68.1 K 51 for 5928 rubles. – the tax amount has been transferred to the budget.

Let's add the conditions of the example. Suppose Pankratov I.M. provided a loan to his organization in the amount of 150,000 rubles. with interest payment in the amount of 8,000 rubles. We will charge personal income tax on interest at an estimated rate of 13%.

Personal income tax amount = 8000 x 13% = 1040 rubles.

Postings:

D 50 K 66 for 150,000 rubles. – the loan is reflected.
D 91 K 66 for 8000 rubles. – interest is reflected.
D 66 K 68.1 for 1040 rubles. - tax charged.
D 66 K 50 for 151040 rub. – taking into account the due interest, the loan is repaid in cash.

Conclusion - calculating personal income tax using postings is a mandatory procedure for paying any income to individuals, with the exception of non-taxable transactions. Tax rates are regulated at the legislative level and vary by employee category.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Personal income tax has been accrued - the tax entry must appear in the organization’s accounting records. How to write it correctly? Which accounting accounts will be involved? Let's deal with this in order.

Personal income tax calculation: tax agent entries (basic)

First, let’s clarify: personal income tax is a tax on personal income. From the name itself it follows that the payers of this tax are individuals:

residents of the Russian Federation;
non-residents of the Russian Federation receiving income in the Russian Federation (Article 207 of the Tax Code of the Russian Federation).

The procedure for calculating and paying personal income tax is regulated. 23 Tax Code of the Russian Federation. Following the rules set out in this chapter, an organization paying income to an individual is obliged to calculate, withhold and transfer personal income tax to the budget on accrued income, and to pay the individual income minus personal income tax (clause 1 of Article 226 of the Tax Code of the Russian Federation). Thus, when paying income to an individual, an organization becomes a tax agent for personal income tax (Article 226 of the Tax Code of the Russian Federation).

Correctly determining the tax withholding date is important for filling out the 6-NDFL report. Read more about this in the article “Date of tax withholding in form 6-NDFL” .

Tax accounting is carried out on account 68, subaccount “NDFL”. Accruals are reflected on the credit of this account in correspondence with accounts selected depending on the situation. Let's take a closer look at them.

Here are the main cases that a company may encounter when paying income to an individual.

How to calculate personal income tax under an employment contract (formula)

The main type of income for which an organization becomes a tax agent for personal income tax is accruals under an employment contract.

As a rule, such payments are: wages, bonuses of various types, allowances, compensation in excess of the norm related to the employment contract.

From all these payments, minus the deductions provided (Articles 218, 219, 220 of the Tax Code of the Russian Federation), tax is withheld: monthly in the amount of 13% for residents and 30% for non-residents, except for those listed in Art. 227.1 Tax Code of the Russian Federation.

The formula for calculating personal income tax is as follows:

Personal income tax = (Income tax) × St,

Personal income tax - the amount of tax to be withheld;
Doh - the amount of employee income for the month, including bonuses, allowances, etc.;
Deduction - the amount of deductions (children's, property, social) provided at the request of the employee;
St - tax rate (13% for residents, 30% for non-residents).

Postings are made:

Dt 44 (20, 26) Kt 70 “F.I.O. employee" - wages accrued;
Dt 70 “F.I.O. employee" Kt 68 "Personal Income Tax" - personal income tax is accrued (withheld);
Dt 70 “F.I.O. employee" Kt 51 (50) - wages issued;

The procedure for calculating personal income tax on material benefits (example)

When receiving a low-interest or interest-free loan from an organization, the employee receives a material benefit in terms of savings on interest.

NOTE! Since 2018, new conditions for taxation of personal income tax for this type of financial benefit have been introduced. See more details.

It matters in what currency the loan agreement is drawn up.

If it is issued in rubles, then the threshold rate is 2/3 of the current refinancing rate established by the Central Bank of the Russian Federation on the date of receipt of income (clause 2 of Article 212 of the Tax Code of the Russian Federation).

NOTE! Since 2016, the refinancing rate has been equal to the key rate (directive of the Central Bank of the Russian Federation dated December 11, 2015 No. 3894-U) and is:

from September 19, 2016 - 10% (information from the Bank of Russia dated September 16, 2016);
from March 27, 2017 - 9.75% (information from the Bank of Russia dated March 24, 2017);
from 05/02/2017 - 9.25% (information from the Bank of Russia dated 04/28/2017);
from 06/19/2017 - 9% (information from the Bank of Russia dated 06/16/2017);
from September 18, 2017 - 8.5% (information from the Bank of Russia dated September 15, 2017);
from 10/30/2017 - 8.25% (information from the Bank of Russia dated 10/27/2017);
from December 18, 2017 - 7.75% (information from the Bank of Russia dated December 15, 2017);
from 02/12/2018 - 7.5% (information from the Bank of Russia dated 02/09/2018);
from March 26, 2018 - 7.25% (information from the Bank of Russia dated March 23, 2018);
from September 17, 2018 - 7.5% (information from the Bank of Russia dated September 14, 2018);
from 12/17/2018 - 7.75% (information from the Bank of Russia dated 12/14/2018).

If the loan is issued in foreign currency, then the established threshold value is 9% per annum (clause 2 of Article 212 of the Tax Code of the Russian Federation).

If interest is less than the threshold values or is not charged at all, personal income tax is withheld from the difference at a rate of 35%.

It is better to consider the postings for calculating personal income tax using a specific example.

The organization issued a loan to employee Ivanov I.I. (resident of the Russian Federation) for a period of 1 year in rubles at a rate of 3% per annum with interest paid at the end of the loan term. Loan size - 500,000 rubles.

Dt 73 “Ivanov I. I.” Kt 50 - 500,000 rub. — the loan amount was issued to Ivanov on January 15, 2019.

Income from the amount of financial benefits since 2016, regardless of the date of payment of interest, is determined monthly on the last day of the month. Let's calculate the amount of interest on the loan for January 2019. There was no partial repayment of the loan in January. The number of days for which material benefits are calculated from 01/16/2019 to 01/31/2019 is 16.

500,000 × 0.03 × 16/365 = 657.53 rubles.

Dt 73 “Ivanov I. I.” Kt 91 - 657.53 rub. — interest accrued for using the loan for January 2019.

We will calculate personal income tax on the amount of material benefit.

2/3 × 7.75% = 5.17% - threshold, taking into account the current refinancing rate.

5.17 - 3 = 2.17% - interest on material benefits.

500,000 × 0.0217 × 16 / 365 = 475.62 rubles. — material benefit for January 2019. Let's calculate personal income tax (35%) from it: 475.62 × 0.35 = 166 rubles.

If Ivanov were a non-resident of the Russian Federation, then the tax would be withheld at a rate of 30% (clause 3 of Article 224 of the Tax Code of the Russian Federation).

Dt 70 (73) “Ivanov I. I.” Kt 68 “NDFL” - 166 rubles. — Personal income tax on material benefits for January 2019 was withheld from the employee’s salary (or other income).

Dt 68 “NDFL” Kt 51 - 166 rubles. — Personal income tax from savings on interest for January 2019 was transferred to the budget.

Calculation of personal income tax for travel expenses

Travel expenses in terms of daily allowance and unconfirmed costs for renting residential premises, in accordance with clause 3 of Art. 217 of the Tax Code of the Russian Federation are standardized for personal income tax purposes. Daily allowances in excess of the norm and expenses for renting residential premises that are not documented are subject to personal income tax at a rate of 13%.

The norms for daily allowance are set within the following limits: for business trips in Russia - no more than 700 rubles. per day, for business trips abroad - no more than 2,500 rubles. in a day.

Read about similar restrictions introduced for daily allowances in 2017 regarding the calculation of insurance premiums in this article.

When an organization pays daily allowance to an employee by internal order above the established norm, the following entries are made:

Dt 71 "F. Acting employee" Kt 50 (51) - an advance was issued to the accountable person for travel expenses.

Dt 44 (20, 26) Kt 71 “F. Acting employee”—travel expenses are accrued.

Dt 70 "F. Acting employee" Kt 68 "Personal Income Tax" - personal income tax is charged on amounts for business trips that exceed the norm. Since 2016, the date of receipt of such income is considered to be the last day of the month in which the corresponding advance report is approved (subclause 6, clause 1, article 223 of the Tax Code of the Russian Federation). Previously, it was taken into account on the date of approval of the advance report.

Accrual of personal income tax on dividends paid

Dividends are the income of the founders. If the founder is an individual, then from January 1, 2015, his income is subject to personal income tax at a rate of 13% (before 2015, the rate was 9% - Article 224 of the Tax Code of the Russian Federation). Accounting for paid dividends for founders who are employees of the organization can be kept in both account 70 and account 75, but if the founder is not an employee of the organization, then only account 75 is used.

Dt 84 Kt 75 “F. Acting founder”—dividends accrued.

Dt 75 "F. Acting founder" Kt 68 "Personal income tax" - personal income tax is accrued (withheld) from dividends.

Dt 75 "F. Acting founder" Kt 51 - dividends were paid to the founder minus personal income tax.

Dt 68 “NDFL” Kt 51 - paid by personal income tax to the budget.

For the payment of personal income tax on dividends paid, look for the KBK in this article.

Purchasing works and services from an individual

Another situation that may arise is the purchase of work or services (for example, for renting non-residential premises) by an organization from an individual. By virtue of Art. 226 of the Tax Code of the Russian Federation, in this case, the organization is obliged to withhold personal income tax from the amount of payments, pay it to the budget, and transfer the amount to the seller minus personal income tax at a rate of 13% (with the exception of income listed in Article 217 of the Tax Code of the Russian Federation).

In this case, the following transactions are made:

Dt 08 (10, 20, 26, 44) Kt 76 “F. AND ABOUT." (60) - a product (service) was purchased from an individual.

Dt 76 "F. AND ABOUT." (60) Kt 68 “Personal Income Tax” - personal income tax is accrued (withheld).

Dt 68 “Personal Income Tax” Kt 51 - Personal income tax is transferred to the budget.

Dt 76 "F. AND ABOUT." (60) Kt 51 - the amount for a product (service) is transferred to an individual minus personal income tax.

The main thing to remember is that personal income tax is taken from the income of a specific individual, and no matter what account is used when calculating it, it is necessary to conduct analytics on it for each individual from whose income personal income tax was withheld. It should also be remembered that tax-free income of an individual is established by law - all of them are listed in Art. 217 Tax Code of the Russian Federation.

Read more about non-taxable income in the article “Income not subject to personal income tax (2018-2019)” .

Results

Business entities paying income to individuals become tax agents for personal income tax and are required to withhold and transfer the calculated amount of tax to the budget. Personal income tax accounting is carried out using account 68, the personal income tax subaccount, in correspondence with the accounts corresponding to the transaction being carried out.

Please tell me, is it correct to make accounting entries for calculating personal income tax on the last day of the billing month, or on the day of payment of wages? For example: wages were accrued for October and paid on November 5. Should the postings be made for the accrual of personal income tax on October 31, or November 5?

Tax can be withheld (i.e., the tax agent can form a debt to the budget) only when paying income. Therefore, make the posting when the actual payment of income: salary, vacation pay, etc.

How to reflect in accounting the accrual (payment) of income to a citizen (employee) and the withholding of personal income tax

Reflect the accrual and payment of income to individuals, as well as the withholding and transfer of personal income tax to the budget in accounting with the following entries:

Debit 20 (23, 29, 44... 91-2) Credit 70 (73, 75-2)
– income accrued;

Debit 70 (73, 75-2) Credit 68 subaccount “Personal Income Tax Payments”
– personal income tax is withheld from the amount of income;

Debit 70 (73, 75-2) Credit 50 (51)
– income paid (minus personal income tax);

– transferred to the personal income tax budget, withheld from income.

Tax card and personal income tax postings in 2016

Information from the tax card is needed for personal income tax accounting

A personal income tax tax card is one of the primary documents for personal income tax accounting (clause 1, article 9 of Federal Law No. 402-FZ dated December 6, 2011). In it, the accountant calculates the amount of personal income tax.

Keep personal income tax accounting on account 68 subaccount “Personal Income Tax Calculations” (Instructions for using the Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n). The entries mean:

- on the credit of account 68 - the obligation to pay tax;
- debit of account 68 - its execution.

When to post Debit 70 (73, 76) Credit 68 subaccount “Personal Income Tax Payments”

The record shows personal income tax payables to the budget. It arises when tax is withheld from the employee’s income. Take the tax amount from the card.

Tax can be withheld only on the day the income is paid in cash (Clause 4, Article 226 of the Tax Code of the Russian Federation). Personal income tax cannot be withheld until the day the income is paid. Therefore, the wiring Debit 70 (73.76) Credit 68 subaccount “Personal Income Tax Payments” do it on the day of payment of income in cash.

The days of calculation (date of receipt of income) and withholding of personal income tax may not coincide. This is fine. If you accrue income in one month and pay it in another, show the entry for accrual of personal income tax on the credit of account 68 in the next month (see example 4).

Indicate on the card the amount of the payment order for personal income tax payment. This information will save time searching for a payment

When to post Debit 68 subaccount “Personal Income Tax Payments” Credit 51

Wiring Debit 68 subaccount “Personal Income Tax Payments” Credit 51 do it on the day of the actual transfer of personal income tax. The basis for this entry is an extract from the current account and a payment order. Write down his details in your personal income tax card.

Loan balance 68 subaccount “Personal Income Tax Payments”

The balance at the end of the month on the credit of account 68 of the sub-account “Personal Income Tax Payments” arises when there is a period of time between the days:

- personal income tax withholding - Debit 70 (73.76) Credit 68 subaccount “Personal Income Tax Payments”;
- personal income tax transfers - Debit 68 subaccount “Calculations for Personal income tax" Credit 51.

A gap between these days may occur when paying:

- salaries (including bonuses), financial assistance, etc.;
- benefits for temporary disability and vacation pay.

The days of income payment and the date of personal income tax payment may not coincide (clause 6 of Article 226 of the Tax Code of the Russian Federation). Let's use example 4 to show how:

- fill in the address fields of the tax card;
- determine the dates of receipt and issuance of income, as well as the calculation, withholding and transfer of personal income tax;
- reflect accounting entries for personal income tax.

The day of drawing up the payment order and the day of payment may not coincide (clause 5.5 of the Regulations approved by the Central Bank of the Russian Federation on June 19, 2012 No. 383-P)

Example 4

Days of income payment, withholding and transfer of personal income tax, dates of postings for personal income tax accounting

According to the work time sheet, engineer LLC Dizaster L.M. Kopylov in January 2016:

- was on a business trip from January 14 to 18 (the advance report was approved on January 19, 2016);

The employee's income for the days of January is shown in table. 4 below.

Table 4 Employee income for January 2016

Leonid Mikhailovich Kopylov, citizen of the Russian Federation, tax resident of the Russian Federation, TIN 500120202020, personnel number 16. The employee has two school-age children. Previously, he wrote a statement asking for tax deductions for children.

Necessary:

- determine the amount of personal income tax;

- fill out the personal income tax card sheet for L.M. Kopylov for income taxed at the rate of 13% established in paragraph 1 of Article 224 of the Tax Code;

- make transactions on account 68 subaccount “Personal Income Tax Payments” for January 2016;

- display the balance of personal income tax payments using the analytical account “L.M. Kopylov” as of January 31, 2016. At the beginning of January the balance is zero.

Solution

Based on your personal data, we will fill out the header of the card.

We will fill out the main part of the card in the calendar sequence in which the employee receives taxable income. Here we consider the term “receipt” not as the issuance of money, but within the meaning of Article 223 of the Tax Code. We will not consider the days when the accountant transferred the withheld tax separately. The accountant will make entries about the days and amounts of personal income tax transfers not on the day of receipt of taxable income, but after he takes statements from the current account about writing off the amounts paid.

On January 25, 2016, the employee received income in the form of an anniversary bonus, benefits and vacation pay. He was given an advance.

On January 25, the cashier issued several payments to the employee at once. The accountant indicated this date on the tax card as the day of receipt of taxable income in the form of:

- anniversary bonuses, income code 4800;

- benefits, income code 2300;

- vacation pay, income code 2012.

On the same day, the accountant calculated the tax amounts separately for each of the three payments:

- 130 rub. (1000 rubles * 13%) - from the anniversary bonus;

- 702 rub. (RUB 5,400 * 13%) - from vacation pay;

- 260 rub. (RUB 2,000 * 13%) - from benefits.

He entered the calculated tax amounts into the card, withheld personal income tax and indicated the withholding date on the card separately for each type of income.

The next day, January 26, the accountant paid personal income tax anniversary award , as prescribed in paragraph 1 of paragraph 6 of Article 226 of the Tax Code. He entered into the card the date of personal income tax transfer and details of the payment order dated January 25, 2015 No. 18 for a total amount of 2,512 rubles. The amount of the payment order includes personal income tax on L.M.’s income. Kopylov and other company employees.

Personal income tax on the amount benefits And vacation pay can be transferred on the last day of the month in which they are issued. January 31 - Sunday. Since it is a holiday, the accountant paid the tax on the following Monday, February 1, 2016. The accountant indicated on the card the details of the payment order for the transfer of personal income tax withheld from vacation pay and benefits dated 02/01/2016 No. 24, in the amount of 6204 rubles.

On January 25, 2016, the employee also received from the cash register prepaid expense . The advance is part of the salary. The date of receipt of income in the form of salary is the last day of the month. At the time the advance was issued, this day had not yet arrived. Therefore, on January 25, 2016, the accountant did not make an entry on the tax card about the employee receiving taxable income in the form of salary.

On January 31, 2016, the employee received income in the form of salary and excess daily allowance

January 31, 2016 is the last day of the month, a day off. There were no payments or transfers on that day. But according to the provisions of Article 223 of the Tax Code (Table 2 above), it is considered the date of receipt of income in the form of:

- salaries for January (income code 2000);

- excess daily allowance (code 4800).

During this day, the accountant made several entries in the tax card.

The accountant allocated one line to reflect income in the form excess daily allowance in the amount of 1200 rubles.

The employee received money from the cash register on January 13, 2016. But on that day the amount received was not considered his income. It was owned by the company and was part of the accounts receivable for imprest amounts.

The amount of excess daily allowance became the employee’s income on the day the advance report was approved - January 19, 2016. And on the last day of the month, when the advance report was approved, excess daily allowances were recognized as part of the taxable base for personal income tax (subclause 6, clause 1, article 223 of the Tax Code of the Russian Federation).

The amount of personal income tax on excess daily allowance amounted to 156 rubles. (RUB 1,200 * 13%). There is no way to withhold tax directly from this income. After all, the employee actually received the money on January 13, 2016. The accountant withheld personal income tax from the salary amount on February 5, 2016, and transferred the tax on February 8, 2016 as part of payment order No. 29 dated 02/05/2016 in the amount of 12,564 rubles.

The performance bonus is related to salary

The accountant set aside two lines to reflect personal income tax in the form salaries .

In the first line in the column for the name of income, he indicated “Advance”, in the second - “Salary for the second half of the month.” The fact is that these parts of the salary have different dates of actual issue. The employee received an advance on January 25, 2016, and a salary for the second half of the month on February 5, 2016.

The accountant calculated personal income tax on the total monthly salary on an accrual basis from the beginning of the year, taking into account tax deductions for two children (deduction codes 114 and 115) in the amount of 546 rubles. [(3000 rub. + 4000 rub. – 1400 rub. * 2) *13%]. He showed the calculated amount on the second line and indicated the date of tax calculation as January 31, 2016.

The line “Advance” will not contain data on calculated, withheld and transferred personal income tax

On February 5, 2016, the employee received income in the form of average earnings for the period of business trip, he was given a salary and personal income tax was withheld

February 5, 2016 - the date of issue of income in the form of average earnings (code 4800), the date of its receipt (subparagraph 1, paragraph 1, article 223 of the Tax Code of the Russian Federation) and the date of withholding personal income tax (paragraph 1, paragraph 4, article 226 of the Tax Code of the Russian Federation) . The accountant made an entry about this on the tax card for February 2016.

The personal income tax amount was 312 rubles. (RUB 2,400 * 13%). The accountant paid the tax on February 8, 2016 by payment order dated 02/05/2016 No. 29 in the amount of 12,564 rubles. The accountant also indicated the date of payment and details of the payment order along the lines of income previously entered into the card in the form of excess daily allowance and salary. See below for a sample of filling out the first sheet of the tax card.

Accounting for personal income tax payments

Debit 70 Credit 68 subaccount “Personal Income Tax Payments”

- 1092 rub. (130 rubles + 260 rubles + 702 rubles) - personal income tax is accrued and withheld from the anniversary bonus, benefits and vacation pay.

Debit 68 subaccount “Personal Income Tax Payments” Credit 51

- 130 rubles - personal income tax bonus for the anniversary is transferred.

As of January 31, 2016, the balance on the credit of account 68 of the subaccount “Settlements for personal income tax” according to L.M. Kopylov is equal to 962 rubles. (0 RUR + 1092 RUR – 130 RUR).

Debit 68 subaccount “Personal Income Tax Payments” Credit 51

- 962 rub. - transferred to the personal income tax budget from the amount of benefits and vacation pay.

Debit 70 Credit 68 subaccount “Personal Income Tax Payments”

- 1014 rub. (156 rub. + 546 rub. + 312 rub.) - personal income tax is charged and withheld from salary, average earnings for business trip days, excess daily allowance.

Debit 68 subaccount “Personal Income Tax Payments” Credit 51

- 1014 rub. - personal income tax is listed.

As of 02/08/2016, the balance on the credit of account 68 subaccount “Personal Income Tax Payments” according to L.M. Kopylov is equal to 0 rub. (962 rubles – 962 rubles + 1014 rubles – 1014 rubles).

When calculating and withholding personal income tax, companies must make certain entries in accounting.

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Let's consider what options taxpayers need to use when calculating dividends, loan interest, wages, etc.

What does the template for postings in 1C ZIK look like for advances on personal income tax, penalties, transfers of tax on dividends, etc.?

What nuances should tax agents who contribute funds to the budget for their employees take into account when maintaining accounting for such tax payments? How to avoid mistakes?

What you need to know

First, let’s figure out what features of paying tax on personal income should be taken into account by citizens, individual entrepreneurs and legal entities. What is the essence of taxation, when and how are certain amounts transferred?

Payment information

Personal income tax is one of the basic taxes. Such a payment is made from the profit that the individual received in kind and in cash.

The obligation to remit tax amounts lies with companies and individual entrepreneurs who act as tax agents.

Although the payer is an individual, he will not be responsible to the tax authorities in case of non-payment of tax, since the employer must do this for him.

Tax is paid when transferring wages to employees of enterprises. But company employees do not always receive payments on the same dates. How can you avoid missing payment deadlines?

This document reflects the following information:

about the taxable profit that was received;
about the benefits that a person is entitled to;
about a tax deduction (,), if the payer has the right to use it.

To make the payment, you must specify the details of the tax authority where the amount is sent.

An example of filling out reports is available on the Internet and in the branches of tax structures of the constituent entities of the Russian Federation.

When filling out payment slips, it is also necessary to indicate for what period the amounts are transferred. If the tax amount is not remitted on time, the person must pay a fine of 20% of the funds that are payable.

A penalty is charged only when the tax was withheld from the employee, but was not paid to government agencies.

When?

The tax agent must provide data in accordance with:

about the profit of an individual for the past tax period;
on accruals, deductions and transfers of amounts for the current period;

The deadline for this is April 1 of the year following the tax period. Transfer of amounts must be made no later than the following day:

when cash for payments arrived in the bank account;
when transferred from the current account of a tax agent to the account of the taxpayer or to the account of a third party, if the citizen has given such permission;
what follows the day when the payer received a salary or other amount (for payments in money);
which follows the day on which the accrued amount of personal income tax is withheld (for profits in kind).

If an individual entrepreneur pays for himself, then you should adhere to the following deadlines:

Legal grounds

Taxpayers and tax agents should understand the regulatory framework. After all, if you have knowledge, the tax situation will become clear to you and you will understand your rights and obligations.

The procedure for calculation and payment of tax is contained in the Russian Federation.

The following documents are also relevant:

(the 3-NDFL reporting form has been approved, the rules for drawing up such a document are reflected).
Letter approved by officials (taxation of material benefits).
(calculation and payment of tax on transactions with securities).
(refund of amounts that were over-deducted).
and others.

What is the posting if personal income tax is withheld to the budget?

Many difficulties arise when maintaining accounting, or more precisely, when creating postings.

Let's draw up a table that will allow you to decide what entries to make when withholding tax amounts and transferring them:

Dt	CT	Description
75	68	Withholding tax on dividend payments of the founder and shareholder
70	68	Withholding tax on employee earnings
73	68	Calculation of personal income tax amounts from material assistance to a company employee
76	68	Calculation of tax on profits received under a civil contract
66	68	Withholding tax on profits in the form of a percentage of short-term payments from individuals
67	68	Withholding tax on profits in the form of interest on long-term loans and borrowings
68	51	The final indicators of this type of tax that should be transferred to the government agencies of the Russian Federation

Let's look at the features of generating transactions in specific cases using examples.

From employees' wages

Lukash O.D. received a salary and bonus, the amount of which is 30 thousand rubles. An individual had the right to receive a deduction that amounted to 500 rubles, as well as a deduction for a child.

We will carry out calculations and determine the necessary postings:
Net profit will be:
The postings will be like this:

The posting should be made at the end of the month in which the personal income tax was calculated. This is the day when the profit was received by the employees of the enterprise.

From dividends

Lukash O.D. (founder) must receive dividend payments, the amount of which is 50 thousand rubles.

The rate used in calculating personal income tax (previously) was 9%, and from 2019 – 13%.
Postings:

With interest on the loan

The company received a loan from Lukash O.D., the amount of which was 200 thousand. Interest - 10 thousand. Rate used - 13%

Postings:

Reflection of payment of penalties

Regardless of whether a person had income from carrying out entrepreneurial activities or not, such a transaction must be reflected.

The penalty will increase the accounting loss. The following wiring needs to be done:

It is permissible to use account 91 (as an intermediate account) if this is stated in the established organization.

Which entry should be used to reflect the return of over-withheld personal income tax?

Let's look at the situation using an example. Lukash received a salary from the tax agent in the amount of 45 thousand, standard plan deductions - 800 rubles, 12,766 rubles withheld and paid.

Let's calculate the surplus:

In this situation, an error was made, which the payer identified at the end of March 2011. The employee promptly submitted an application for a personal income tax refund.

Video: Definition of some elements of personal income tax

The amount that must be withheld from a citizen in March is 16,900 rubles. The tax agent will transfer 8970 to the person’s account, and 7930 will be sent to the state treasury of the Russian Federation.

8970	70		Reflection of reversal of excess tax withholding from earnings (in March)
16.9 thousand	70	68 same subaccount	Tax withheld from personal income (from earnings) in March
8970	70	51	The withheld amount was transferred to the citizen (posting in April)
7930	68 subaccount for tax calculations	51	The remaining amount of tax that was withheld from the salary is reflected - the payment made

FAQ

Difficulties often arise when setting up posting templates, as well as when selecting the necessary accounts to reflect certain transactions. Let's look at the most frequently asked questions.

When purchasing an OS from an individual

It happens that a company purchases materials and equipment from an individual. Such transactions must be formalized according to special rules.

Let’s figure out how to reflect the purchase in accounting in this case, as well as what documents to prepare. The need to reflect transactions in writing is stated in.

But it is not necessary to compose. Procurement acts will be sufficient if they include the terms of purchase and sale. Such a document will subsequently be the basis for the capitalization of the purchased asset.

It is also worth drawing up an expendable cash order (), a payment order, and a bank statement for current accounts.

The funds that a citizen received from the sale of property should be included in profit, which is subject to personal income tax ().

At the same time, the company should not withhold tax when transferring the amount to the seller. The bottom line is that individuals must personally declare profits and pay the tax amount ().

But the operation must be reflected in accounting. To do this, you should make the following wiring:

If the deduction from daily allowance is in excess of the norm

The following wiring must be used:

Distribution of tax in transactions by departments

What to do when distributing taxes by division? After all, over a certain period, an employee can work in different departments, but the tax cannot be broken down.

When setting up postings in ZIK, accountants have a lot of questions. In the 7th, you can configure all types of calculations, withholding and personal income tax in the form of two-way postings, which indicate a given number of sub-accounts.

In the eight, only the loan account and KEC are selected, which can be transferred to the BSU at the time of unloading. The remaining analytical information is entered manually, and certain amounts must be broken down.

Expenses and financing items are responsible for posting to the ZIKBU, and therefore the linkage is made to them.

There are no templates for postings with analytical data for subcontos. Settings are made in the directory.

At the same time, it is worth considering that the number of financing items must correspond to the number of combinations of CFO, IFO, imputation attribute, there must be correspondence between expenses, subconto with expense items.

To distribute personal income tax among departments, it is necessary to auto-substitute such a branch (at the end of the month) into the tax transaction templates.

You can follow this sequence. Open the menu – accounting – posting templates. Next, for the amounts withheld for CT, account 304.03 (Dt 302.xx) should be reflected.

Analytics 7.7 is configured like this:

go to directories on cost items;
create a cost item, name it;
select 401.20, add 2, 3 subaccounts to the chart of accounts;
then expect additional items to appear;
set up accruals with the required item.

Accounting entries for accounting for employee tax refunds

Postings used, for example, when sick leave tax is not withheld:

on completed work

Dt	CT	Operation
69.1	70	Sick leave at the expense of the social insurance fund
26	70	Sick leave at the expense of employers
70	51	Benefit that the employee received
50	70	The employee contributed cash of non-withheld tax in accordance with the application
70	68.1
26 (44)	Kt 69	Contributions have been made on such income	Accounting statements and calculations
60 (76)	68	Tax withholding carried out
60 (76)	50	Amount transferred to contractors
68	51	Personal income tax paid to government agencies	Statements from banking institutions on current accounts