The procedure for returning personal income tax excessively withheld from an employee may vary depending on how the company will return the money - itself or through an inspection. The algorithm of actions and sample statements are in this article.

The inspectorate is not obliged to return excessively withheld personal income tax to an individual if there is a tax agent, the Russian Ministry of Finance explained in letter dated September 27, 2016 No. 03-04-05/56176.

If the company withholds personal income tax excessively, it returns the tax to the employee. The tax must be returned even if the company withheld excess last year and the employee quit (letter of the Ministry of Finance of Russia dated 06/07/2013 No. 03-04-05/21250). The inspection will not return the money, the Ministry of Finance said.

Refund of over-withheld personal income tax. Order

To return personal income tax, use the following algorithm.

Step 1. Inform the employee that tax has been over-withheld. If a company has discovered that an employee’s personal income tax has been over-deducted, for example, and has not provided him with the required standard deductions, then he must be notified (orally or in writing). The deadline is 10 business days from the moment the overpayment is discovered, and not at the end of the year, as some accountants think. To prove compliance with this deadline, it is most reliable to record the fact of detection of an overpayment in an accounting certificate with recalculation of personal income tax.

There is no established written form for reporting to an employee about over-withheld personal income tax. The company has the right to develop its own form. The message should indicate the amount of personal income tax withheld in excess, as well as the specific date when the company discovered the overpayment. After all, no more than 10 working days should pass from the moment it is detected until the day the message is sent.

The company also has the right to decide for itself in what form - written or electronic - to send messages. But officials recommend that you first find out from the employee himself which message format is more convenient for him (letter of the Ministry of Finance of Russia dated May 16, 2011 No. 03-04-06/6-112).

By the way, in the Tax Code there is no fine for failure to report unwithheld personal income tax. But if the company applies to the tax office for a refund of the overpayment, inspectors may require proof that the employee is aware of the excessive withholding. In this case, a copy of the message will be required.

Step 2. Take a free form tax refund application from the employee. The basis for a refund is a written application from the taxpayer. It is compiled in any form; for convenience, the company can develop a template. The main thing is that the refund application contains the bank details to which the tax must be transferred. After all, it can only be returned in non-cash form by transferring money to a bank account. For example, this could be a salary card account.

Step 3. Refund the over-withheld personal income tax within three months. Excess withheld tax must be remitted within three months from the date of receipt of the application. Otherwise, the company will have to pay interest to the employee based on the rate Central Bank key rate for each calendar day of delay (clause 1 of Article 231 of the Tax Code of the Russian Federation).

A company has the right to return taxes in several ways.

Due to future payments. The easiest way is to pay money from upcoming personal income tax payments, including for other employees. This procedure is directly permitted by Article 231 of the Tax Code of the Russian Federation.

Through inspection. If the amount of excessively withheld tax is large and the company does not have enough funds for a refund, you can return the money through the inspection. To do this, within 10 working days from the date of receipt of the application from the employee, the company must submit an application for a personal income tax refund to the inspectorate on its own behalf. At the same time, you must provide an extract from the personal income tax register about the employee’s income. As well as documents confirming the fact of excessive withholding and transfer of personal income tax (letter of the Ministry of Finance of Russia dated 08/09/2012 No. 03-04-06/6-229). This may be a 2-NDFL certificate, starting from the year for which the tax was recalculated. And statement according to account 68 subaccount Calculations with the budget for personal income tax. The amount of accruals on the credit of this account must be reversed by the amount of the tax overpayment (so that the amount of the overpayment is visible).

When the money arrives, it must be transferred to the employee’s account.

When personal income tax is returned by a company:

— the company withheld tax, although the employee has not yet received income;

— the employee applied for a deduction, and the company considered personal income tax without deductions;

— the company calculated the tax at the wrong rate (30 instead of 13%).

When personal income tax is returned by the inspectorate:

— the “physicist” himself overpaid the tax when he declared his income;

— the company did not manage to credit the tax to the employee who became a resident by the end of the year;

— the employee wants to receive deductions for the purchase of an apartment, treatment or study after the end of the year.

Step 4. Submit a refund application to the inspectorate if the personal income tax is not enough to return the overpayment. The inspectorate must return the tax within a month. Without waiting for receipts, the company has the right to return the money to the employee from its own funds. In this case, the current personal income tax must be paid in full.

If you see that you over-withheld personal income tax last year, recalculate the tax and submit the updated 2-personal income tax. Reflect the refunded tax in line 090 of the calculation. 6-NDFL when the money was returned.

Step 5. Save the documents for the return of excessively withheld personal income tax. The employee’s application for a tax refund, documents confirming his right to recalculation, and the tax register with the recalculated tax are retained. During an on-site inspection, these documents will confirm the validity of the refund made against upcoming payments.

Sample applications for the return of over-withheld personal income tax

Company application for tax refund. Sample 1

To the Head of the Federal Tax Service of Russia No. 12 for Moscow

Moscow, st. Basmannaya, 25

TIN 7701025478, checkpoint 770101001

On the return of excessively withheld personal income tax

Based on Articles 78 and 231 of the Tax Code of the Russian Federation, LLC "Company" requests the return of the overpayment of personal income tax in the amount of 10,000 (ten thousand) rubles. The overpayment arose due to the failure to provide manager M.M. in the period from January to August 2016. Mikhailov (TIN 740755674609) of the standard tax deductions for children due to him.

Please transfer the money to the following details of LLC “Company”:

current account No. 40702810021400000012 in JSCB "ComBank", BIC 044501001, correspondent account No. 30101810400000000222

- copy of I.I.’s message Ivanov about the existing overpayment of personal income tax by 1 l.;

- certificate in form 2-NDFL about the income of M.M. Mikhailov for January-August 2016 for 1 liter;

— statement of account 68, subaccount “Personal Income Tax Payments” for January-August 2016 in the context of KBK and OKATO for 2 sheets;

- copies of payment orders for the transfer to the budget of personal income tax withheld from M.M.’s income. Mikhailov for January-August 2016 for 8 l.

General Director I.I. Ivanov

Chief Accountant A.P. Petrova

An employee’s application for the return of excessively withheld personal income tax. Sample 2

To the Director of LLC "Company"

from manager Mikhailov Mikhail Mikhailovich

Please return to me the over-withheld personal income tax for January-August 2016 in the amount of 10,000 (ten thousand) rubles using the following details:

123022, Moscow, st. Rochdelskaya, 15,

BIC 044525487 corr. account No. 30101010100000000111

Recipient's account No. 40101010100000000111

Mikhailov Mikhail Mikhailovich

Personal account No. 40101010301000000345

Card No. 4664 4664 4664 4664

An accountant of a company that is a tax agent can offset the amount of tax over-withheld from an employee against future payments:

When the tax period (calendar year) is still ongoing;

The employee continues to receive from the company, which excessively withheld personal income tax from his income.

Crediting the amount of over-withheld tax when calculating personal income tax for the current month

The tax period for personal income tax is a calendar year (Article 216 of the Tax Code of the Russian Federation). Personal income tax subject to withholding is calculated on an accrual basis from the beginning of the year. When calculating the tax amount for the current month, the tax amounts withheld in previous months of the current tax period are taken into account:

That is, the offset was initially “built-in” into the procedure for calculating personal income tax.

Let’s say that from an employee’s salary accrued at the end of the past month, tax was withheld in a larger amount than prescribed by the Tax Code.

For example, the accountant did not apply the standard tax deduction for a newborn child, since the happy father of his first child brought the necessary documents only after the 5th of the next month.

The tax deduction for the first child is 1,400 rubles. (clause 4 of article 218 of the Tax Code of the Russian Federation)

The amount of personal income tax calculated without applying a tax deduction turned out to be 182 rubles more. (RUB 1,400 × 13%).

In this situation, when calculating personal income tax from wages for the current month, the accountant will determine personal income tax from the employee’s total income from the beginning of the year and will offset the amount of tax withheld up to this point (clause 3 of article 226 of the Tax Code of the Russian Federation). There is no need to inform the employee about the excessive withholding of personal income tax and require him to apply for a tax offset.

Example 1
On April 25, 2014, manager I.P. Rokotov had a son. The busy father brought a copy of the child’s birth certificate to the accounting department on May 12, 2014. Information on income subject to personal income tax and the amount of tax withheld is presented in the table below.

Table Taxable income of an employee in 2014 and the amount of personal income tax

Month of 2014	Amount of income		Amount of deductions		Taxable base	Personal income tax amount
	per month	cumulative total since the beginning of the year	per month	cumulative total since the beginning of the year		subject to withholding		actually withheld
						cumulative total since the beginning of the year	per month	cumulative total since the beginning of the year	per month
January	22 000	22 000	0	0	22 000	2860	2860	2860	2860
February	22 000	44 000	0	0	44 000	5720	2860	5720	2860

Solution

Calculation of personal income tax until the submission of documents for children's deduction

For the period January - April 2014, the amount of employee income, calculated on an accrual basis from the beginning of the year, amounted to 88,000 rubles.

In the absence of documents about the birth of a child, the accountant calculated the amount of personal income tax without taking into account the child deduction.

Since the beginning of the year, the total amount of tax actually withheld was 11,440 rubles. (RUB 88,000 × 13%).

Recalculation of personal income tax after receiving documents for children's deduction

After receiving from I.P. Rokotov’s application for a child deduction and a copy of the child’s birth certificate, the accountant determined that the amount of personal income tax to be withheld from the employee’s salary for January - April 2014 should have been 11,258 rubles. [(RUB 88,000 - RUB 1,400) × 13%].

Consequently, for the period January - April 2014, the accountant withheld personal income tax from the employee’s income by 182 rubles more. (RUB 11,440 - RUB 11,258).

The tax period has not yet ended, the employee continues to work in the same company, his income will be taxed at the same rate at 13%.

No special actions with overpayment of personal income tax in the amount of 182 rubles. There is no need for an accountant to do this. It will be automatically credited when calculating personal income tax for May.

After the recalculation, the excessively withheld personal income tax amount can be seen in the debit of account 68 of the “Personal Income Tax Payments” subaccount.

Calculation of personal income tax from salary for May

Personal income tax is calculated on an accrual basis from the beginning of the year.

To calculate the amount of tax to be withheld from wages for May, the accountant will determine for the period January - May 2014:

- amount of income - 110,000 rubles;

- amount of deductions - 2800 rubles. (1400 rub. × 2 months);

- amount of taxable income - 107,200 rubles. (RUB 110,000 - RUB 2,800);

— the total amount of personal income tax subject to withholding is RUB 13,936. (RUB 107,200 × 13%).

The amount of personal income tax subject to withholding from wages for May is equal to the difference between the calculated amount of tax for the period January - May 2014 (13,936 rubles) and the amount of personal income tax actually withheld for the period January - April 2014 (11,440 rubles) (p 3 Article 226 of the Tax Code of the Russian Federation).

The amount of personal income tax subject to deduction from the salary for May will be 2,496 rubles. (RUB 13,936 - RUB 11,440).

In accounting, after the personal income tax for May is transferred, there will no longer be a debit balance in account 68 of the “Personal Income Tax Calculations” subaccount (provided that the personal income tax calculations for other employees are carried out correctly), since the excessively withheld tax amount is offset when calculating the personal income tax for May.

The amount of personal income tax from wages for May, if the employee had submitted documents on time

If the employee had submitted the application for the deduction and supporting documents on time, the accountant would have calculated personal income tax on the salary for April, taking into account the deduction.

Then personal income tax for the period January - April would be 11,258 rubles. [(RUB 88,000 - RUB 1,400) × 13%]. And the personal income tax subject to deduction from the salary for May would be equal to 2,678 rubles. (RUB 13,936 - RUB 11,258). That is, 182 rubles more. (2678 rubles - 2496 rubles).

If the documents necessary to apply the tax deduction were available, excessive personal income tax withholding would not occur.

Personal income tax credit if the employee’s tax status has changed

Let's consider this situation. At the beginning of 2014, your employee was not yet a tax resident of the Russian Federation.

When calculating personal income tax, the accountant applied a rate of 30% (clause 3 of Article 224 of the Tax Code of the Russian Federation).

After several months, the employee acquired the status of a tax resident of the Russian Federation. In this case, the amount of personal income tax withheld from his income, calculated at a rate of 30%, must be recalculated at a rate of 13% using standard tax deductions.

In such a situation, an overpayment of personal income tax is formed. It can be offset against tax withholding at a rate of 13% until the end of 2014. This is what it says:

That is, when calculating personal income tax at a rate of 13% payable for the current month, the accountant will take into account the amount of tax already withheld for previous months at a rate of 30%.

If the amount of tax withheld at a rate of 30% was not fully credited before the end of the calendar year, the employee can apply to the tax office for a refund of the remaining amount of excess personal income tax withheld. The refund will be made only by the tax inspectorate (clause 1.1 of Article 231 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated October 3, 2013 No. 03-04-05/41061, Federal Tax Service of Russia dated September 16, 2013 No. BS-2-11/615@).

When an overpayment cannot be offset

Overpayment of personal income tax on dividends. The company paid dividends to the employee. Due to a technical glitch in the program, instead of a rate of 9% (clause 4 of Article 224 of the Tax Code of the Russian Federation), the accountant applied a rate of 15% (clause 3 of Article 224 of the Tax Code of the Russian Federation).

As a result, there was an overpayment of personal income tax. It cannot be counted against personal income tax payments from wages, but can only be returned. This is explained as follows.

The amount of personal income tax on wages is determined separately from the amount of personal income tax on dividends. This follows from paragraph 1 of Article 225 of the Tax Code.

When calculating personal income tax on dividends and personal income tax on wages, different tax rates are used (9% and 13%), two different tax bases are calculated (clause 2 of article 210 of the Tax Code of the Russian Federation).

The calendar year has ended. The total amount of tax is calculated based on the results of the calendar year (clause 3 of Article 225 of the Tax Code of the Russian Federation).

If at the end of the year there is an overpayment, the accountant cannot offset it against future personal income tax withholdings from the income of the next calendar year.

For example, personal income tax was excessively withheld from an employee’s salary for 2013. This overpayment cannot be taken into account when calculating tax on income accrued in 2014. Since in 2014 the accountant determines the tax base starting from January 1 (clause 3 of Article 226 of the Tax Code of the Russian Federation).

The employee quit. Since after dismissal the employee will no longer receive income from this organization, offset becomes impossible.

When it cannot be counted, it can be returned. In all cases in which the overly withheld personal income tax cannot be offset, it can be returned. Returns can be made by:

The company in which the amount of personal income tax withheld was excessive. The return procedure is described below;

Tax Inspectorate. To do this, after the end of the calendar year, the employee can submit a declaration in Form 3-NDFL. It must be accompanied by a certificate in form 2-NDFL (clause 5.6 of the certificate will reflect the excess amount of personal income tax withheld) and a tax refund application.

Procedure for the return of over-withheld personal income tax by a tax agent

The procedure for the company to return excessively withheld personal income tax is described in detail in paragraph 1 of Article 231 of the Tax Code.

Before proceeding with it, the accountant must record the fact of excessive withholding of personal income tax in the accounting certificate.

Notification to employee about overpayment

The accountant must inform the employee about the excess tax withholding within 10 days from the date of discovery of such a fact. This can be done in different ways:

Send a written notice (sample below);

Add a line to the accounting certificate indicating that the employee is aware of the fact that excessive personal income tax has been withheld.

Sample Notification of an employee about excessive withholding of personal income tax

The employee will sign the notice or certificate. His signature will mean that he is familiar with it. If the employee has already resigned, the message can be sent by mail with return receipt requested.

According to specialists from the main financial department, it is better to first agree with the taxpayer on the procedure for sending this message (letter of the Ministry of Finance of Russia dated May 16, 2011 No. 03-04-06/6-112).

An employee writes a request for a refund

The basis for the return of excessively withheld personal income tax is the employee’s application (clause 1 of Article 231 of the Tax Code of the Russian Federation). As in all documents related to the calculation of personal income tax, we advise, in order to avoid claims from inspectors, to ask the employee to indicate in the text of the application:

Passport details;

Registration address;

TIN (if available).

In the application, the employee indicates the bank account number to which the company's accountant will transfer the tax.

From the date of receipt of the application from the employee, the period within which the company must return the tax will begin.

Return period and source of funds for return

The refund is made within three months from the date of receipt of an application from the employee for the return of excessively withheld personal income tax. The tax is returned by reducing the amounts of personal income tax to be transferred to the budget in the future, both from the income of this employee and from the income of other employees.

In case of delay, interest is accrued for each calendar day of violation of the deadline based on the refinancing rate of the Central Bank of the Russian Federation in effect on the days of violation (paragraph 5, clause 1, article 231 of the Tax Code of the Russian Federation).

When a company applies to the tax office

After receiving an application for a personal income tax refund from an employee, the accountant needs to assess whether the company has the opportunity to return the tax within three months at the expense of personal income tax payable to the budget from the income of other employees (clause 2 of the letter of the Ministry of Finance of Russia dated May 16, 2011 No. 03-04- 06/6-112).

If the amount of tax to be transferred to the budget is not enough to make a refund within three months, the company can apply to the tax office for a refund of the missing amount. 10 days are allotted for this from the date the employee submits the return application.

The accountant sends to the tax office:

An application on behalf of the company for the return of the excessively withheld amount;

An extract from the tax register for the corresponding tax period;

Documents confirming excessive withholding and transfer of tax amounts to the budget system of the Russian Federation.

The tax office will return the personal income tax amount in the manner prescribed by Article 78 of the Tax Code.

Before this payment is received, the accountant has the right to return the money at the expense of the company’s own funds (clause 1 of Article 231 of the Tax Code of the Russian Federation).

The tax agent is obliged to transfer the excessively withheld amount of personal income tax to the employee’s bank account.

When a personal income tax refund is carried out by a tax agent

The year has not ended, but the employment contract with the employee has been terminated. In this case, a refund of the over-withheld personal income tax can be made by a tax agent, however, subject to the following conditions:

The fact of excessive withholding of personal income tax was discovered before the end of the tax period in which it occurred and the employee was dismissed;

The refund procedure has been launched before the end of this tax period.

The absence of an employment relationship is not in this case an obstacle to the return of excessively withheld personal income tax.

If a company applies for a personal income tax refund to the tax office, the receipt of funds from the budget must be recorded as: Debit 51 Credit 68 subaccount “Personal Tax Calculations”, and the transfer of excessively withheld personal income tax to the employee - in the usual manner by posting: Debit 70 Credit 51.

E.A. answered questions. Sharonova, economist

Personal income tax: we return, withhold, transfer

Errors in calculating personal income tax are very unpleasant; there is too much hassle in correcting them. But the most annoying thing is that even if you yourself identify the error, pay additional tax and penalties and submit updated 2-NDFL certificates (new ones with correct data) to the Federal Tax Service, then, according to the regulatory authorities, this will not exempt you from the fine. And all because the rules of Art. 81 NKs do not work here. After all, an updated 2-NDFL certificate is not an updated calculation and not an updated declaration. True, there is a single court decision in which it stated the following. If the tax agent, before the start of the on-site tax audit, paid additional personal income tax and submitted the correct 2-NDFL certificate, then the conditions for exemption from the fine are met. Resolution of the FAS ZSO dated September 30, 2013 No. A27-17110/2012. But, as you yourself understand, you will most likely have to resolve this issue through the courts.

Now let’s see how organizations should act when identifying errors in personal income tax.

Salary is accrued in the month the error is discovered

A. Kiseleva, Belgorod

In April, I discovered that for February one employee’s salary was incorrectly calculated and accrued - less than necessary. And accordingly, personal income tax was underpaid. How can we now correct the situation so as not to pay fines and penalties?

: Despite the fact that the employee did not receive his salary in February, it is recognized as income in the month of additional accrual - in April clause 2 art. 223 Tax Code of the Russian Federation. An employee of the Ministry of Finance also agrees with this.

FROM AUTHENTIC SOURCES

Advisor to the State Civil Service of the Russian Federation, 1st class

“ Since the organization accrues additional income in the form of wages in April, that is, in the month the error was discovered, the additional accrued amount is April income. Consequently, the organization calculates personal income tax on this income in April clause 3 art. 226 Tax Code of the Russian Federation. The organization must withhold personal income tax from the April salary at the time of its payment. clause 4 art. 226 Tax Code of the Russian Federation. And transfer to the budget no later than the day you receive cash from the bank for its payments clause 6 art. 226 Tax Code of the Russian Federation.

Therefore, if an organization transfers personal income tax to the budget within this period, it will not face any fines or penalties. After all, there will be no reason for this.

An offense for which a fine is provided under Art. 123 of the Tax Code of the Russian Federation, can be imputed to a tax agent only if he had the opportunity to withhold and transfer the appropriate amount, taking into account the fact that the withholding is carried out from funds paid to the taxpayer in clause 21 of the Resolution of the Plenum of the Supreme Arbitration Court of July 30, 2013 No. 57” .

You must return the over-withheld personal income tax even to a former employee

G. Zalukaeva, St. Petersburg

The employee's personal income tax was withheld unnecessarily and transferred to the budget. We cannot refund the tax because the employee has already quit. What to do now with the amount of overpaid tax?

: First of all, within 10 days from the day you discovered excessive personal income tax withholding, you are obliged to inform your former employee about this clause 1 art. 231 Tax Code of the Russian Federation. You can send him a registered letter with return receipt requested to the address that he indicated to you when applying for a job.

If an employee comes to you and asks you to return over-withheld tax, you will be required to do so. clause 1 art. 231 Tax Code of the Russian Federation. As the Ministry of Finance explains, the dismissal of an employee, as well as the period in which the over-withheld tax is refunded, do not in any way affect this duty of the tax agent. Letter of the Ministry of Finance dated December 24, 2012 No. 03-04-05/6-1430.

ATTENTION

You cannot return personal income tax in cash from the cash register. At the same time, liability for the “cash” return of the Tax Code has not been established.

And this year the Constitutional Court agreed with the Ministry of Finance. He pointed out that the Tax Code of the Russian Federation provides for a special (special) procedure for the return of personal income tax over-withheld by a tax agent, which has priority over the general procedure for the return of tax overpayments Determination of the Constitutional Court dated February 17, 2015 No. 262-O. This means that a person cannot apply directly to the Federal Tax Service for a refund of the overpayment, bypassing the tax agent. A citizen can submit an application for the return of excessively withheld personal income tax along with the 3-NDFL declaration directly to the Federal Tax Service only if the tax agent is absent (for example, when it was liquidated) clause 1 art. 231 Tax Code of the Russian Federation.

So you will need to return the overly withheld tax to the employee, regardless of when he contacted you - before submitting the 2-NDFL certificate to the inspectorate or after.

When the employee comes to you, ask him to write a statement in which he must indicate the amount of personal income tax to be returned, the account number and bank details where the money should be transferred. You will have to return the tax within 3 months from the date of receipt of the application. At the same time, by the amount of tax returned to the former employee, you will reduce the amount of personal income tax to be transferred to the budget for other employees. clause 1 art. 231 Tax Code of the Russian Federation.

If the former employee does not show up by the end of the year, then at the end of the year, no later than 04/01/2016, you will submit a 2-NDFL certificate to the Federal Tax Service, where in clause 5.6 you will indicate the amount of excess tax withheld. clause 2 art. 230 Tax Code of the Russian Federation.

And if an employee comes to you after submitting a 2-NDFL certificate for him, then after the tax refund you will have to submit a new (clarifying) 2-NDFL certificate to the Federal Tax Service. In it you will reflect the correct data: on income, deductions, calculated (clause 5.3 of the certificate), withheld (clause 5.4 of the certificate) and transferred (clause 5.5 of the certificate) personal income tax. This certificate will no longer contain excessively withheld tax (clause 5.6 is not completed), and the amounts of personal income tax calculated, withheld and transferred will be equal. Keep in mind that this certificate must indicate the number of the previously submitted 2-NDFL certificate, but the date of preparation - the new one section I Recommendations, approved. By Order of the Federal Tax Service dated November 17, 2010 No. ММВ-7-3/611@ (hereinafter referred to as Order No. ММВ-7-3/611@).

You are required to withhold personal income tax from a working employee

L. Suhoveeva, Moscow

I came to the organization as chief accountant and discovered that an employee was mistakenly provided with a deduction for a child who was already over 30 years old. Probably, the previous accountant entered data taken from the air; there are no documents. When I informed the employee about this, he was indignant and refused to voluntarily return the tax, saying that if I wanted to, I could do it only through the court.
As far as I know, I cannot withhold personal income tax for past periods. Or is it still possible? Do I need to report it to the tax office?

: Actually, your employee is wrong about the court. In ch. 23 of the Tax Code directly states that tax amounts not withheld from employees or not fully withheld are collected from them by the organization itself until the debt is fully repaid and clause 2 art. 231 Tax Code of the Russian Federation. So you simply have to recalculate personal income tax and withhold it from the employee.

Another question is over what period this should be done. When conducting an on-site audit, tax officials have the right to inspect only 3 years preceding the year in which the decision to conduct audits was made and clause 4 art. 89 Tax Code of the Russian Federation. And when they will come to you is unknown.

In this situation, you can recalculate personal income tax for the 3 years preceding the year the error was discovered - 2012, 2013, 2014. As we understand, the error was discovered after submitting 2-NDFL certificates for this employee to the Federal Tax Service. Therefore you need to do this:

• recalculate the tax. If we assume that the employee was provided with an extra child deduction in the amount of 1,400 rubles every month for 3 years, then the total amount of excess deductions will be 50,400 rubles. (12 months x 3 years x 1400 rub.). And the personal income tax underwithheld from this amount will be equal to 6,552 rubles. (RUB 50,400 x 13%);
• inform the employee about the mistake made and the amount of personal income tax that must be withheld from him clause 2 art. 231 Tax Code of the Russian Federation;
• since the employee does not agree to repay the debt voluntarily, then withhold tax from the income paid to him. At the same time, the total amount of personal income tax withheld (tax for the current month + debt) should not exceed 50% of the amount given to the employee in person clause 4 art. 226 Tax Code of the Russian Federation;
• transfer the withheld tax to the budget;
• pay penalties to the budget for the period from the day following the day when personal income tax should have been transferred to the budget until the day of its actual payment, inclusive Art. 75 Tax Code of the Russian Federation;
• after you have withheld the entire personal income tax debt, submit to your Federal Tax Service newly compiled (clarifying) certificates 2-NDFL for this employee section I Recommendations, approved. By Order No. ММВ-7-3/611@. In them you will no longer have child deductions. And the amounts of calculated, withheld and transferred personal income tax will be greater. Moreover, all three personal income tax amounts in the certificates must be the same, since on the date of their submission the tax from the employee has already been withheld and transferred to the budget.

WE TELL THE EMPLOYEE

If an employee was provided with deductions to which he was not entitled, then the employer has the right to independently recalculate the personal income tax and withhold the underpaid amount of tax from the salary.

However, the fact that you submit updated 2-NDFL certificates to the Federal Tax Service and correct everything yourself before the tax authorities come to you for inspection, unfortunately, will not save you from a fine for late transfer of personal income tax and penalties Articles 123, 75 of the Tax Code of the Russian Federation. After all, as the Ministry of Finance explained, exemption from a fine in this case is simply not provided for by the Tax Code Letter of the Ministry of Finance dated February 16, 2015 No. 03-02-07/1/6889. The only thing that can be done is to try to reduce the fine, citing the fact that your mitigating circumstances include correcting the error yourself and paying additional taxes and penalties. subp. 3 p. 1 art. 112 Tax Code of the Russian Federation. Maybe the inspectors will meet you halfway.

A former employee will not be able to withhold additional personal income tax

L. Kozhichkina, Bryansk

In March, when generating personal income tax reporting, I discovered an error: the amount of tax calculated turned out to be greater than the amount of tax withheld and transferred.
I started checking and discovered that for some reason the program did not calculate tax on the amount of sick leave for an employee, which we paid in October. This employee quit in September, and then gave us sick leave in October. Therefore, we cannot withhold personal income tax.
What to do now, what should be reflected in the 2-NDFL certificate? What do we face - a fine or just penalties? Until when will penalties be accrued?

: Indeed, this is an unfortunate mistake. But its consequences are even sadder.

Firstly, you had the opportunity to withhold personal income tax when paying benefits, but did not do so. And accordingly, the tax was not transferred to the budget on time. Even though this was a program error, you still face a fine of 20% of the unwithheld personal income tax amount Art. 123 Tax Code of the Russian Federation.

Secondly, since after paying for sick leave, you no longer paid any amounts to the former employee until the end of the year, no later than 02/02/2015 (January 31 is a day off, Saturday) you had to inform your Federal Tax Service about the impossibility of withholding personal income tax clause 5 art. 226, paragraph 6 of Art. 6.1 Tax Code of the Russian Federation. That is, submit a 2-NDFL certificate for it with attribute “2”, where you had to indicate only income in the form of sick leave, as well as the amount calculated (clause 5.3 of the certificate) and non-withheld personal income tax (clause 5.7 of the certificate) pp. 1-3 Orders, approved. By Order of the Federal Tax Service dated September 16, 2011 No. ММВ-7-3/576@;. If you fail to submit the certificate within the prescribed period, you will face a fine of 200 rubles. clause 1 art. 126 Tax Code of the Russian Federation But this does not negate the obligation to present it. By the way, you must send the same certificate to your former employee. Since he will now have to declare the specified income and pay tax on it subp. 4 clause 1, pp. 2-4 tbsp. 228, paragraph 1, art. 229 Tax Code of the Russian Federation.

In addition, the Ministry of Finance and tax authorities believe that you must draw up a regular 2-NDFL certificate for this employee (with the sign “1”), which you submit to the Federal Tax Service no later than 04/01/2015 clause 2 art. 230 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated December 29, 2011 No. 03-04-06/6-363; Federal Tax Service for Moscow dated 03/07/2014 No. 20-15/021334. It must reflect all calculations for the current year, namely all income received by him, all deductions provided, as well as the total amounts of personal income tax - calculated (clause 5.3 of the certificate), withheld (clause 5.4 of the certificate), transferred (clause 5.5 of the certificate) and unretained (clause 5.7 of the certificate) section II Recommendations, approved. By Order No. ММВ-7-3/611@.

Thirdly, for untimely transfer of personal income tax, you face penalties for the period from the moment when you were supposed to withhold and transfer the tax to the budget, and until the due date for its payment by an individual at the end of the tax period. clause 2 of the Resolution of the Plenum of the Supreme Arbitration Court of July 30, 2013 No. 57; Letter of the Federal Tax Service dated August 22, 2014 No. SA-4-7/16692. That is, penalties will have to be paid until July 15, 2015 inclusive clause 4 art. 228 Tax Code of the Russian Federation.

At the same time, you don’t have to pay fines and penalties, since the tax authorities themselves will collect everything from you if they come to check with you. Or maybe it will pass. In addition, when inspectors discover a violation, you can explain that personal income tax was not withheld on time not due to your fault, but due to a glitch in the program. And if the amount of the fine is large, then ask the tax authorities to reduce it, indicating that you yourself corrected the mistake subp. 3 p. 1 art. 112 Tax Code of the Russian Federation. It is possible that this will work.

Due to the transfer of personal income tax to the wrong KBK, fines and penalties are not threatened

M. Baryshnikov, Omsk

I am registered as an individual entrepreneur using the simplified procedure. And 10 months ago I registered as an employer. When registering with the Federal Tax Service, I was given a sample receipt for paying personal income tax for employees, which indicated the following BCC: 182 1 01 02030 01 1000 110. I paid the tax to it in a timely manner for 9 months, when I paid salaries to employees (residents of the Russian Federation).
In January 2015, I decided to clarify whether the BCC had changed since the new year. And I discovered that personal income tax for employees must be transferred to KBC 182 1 01 02010 01 1000 110. The same KBC was in effect in 2014.
It turns out that in 2014 I transferred personal income tax for employees using the wrong BCC. Is there any way to fix this now and what will I face (fines, penalties)?

: Indeed, you transferred personal income tax for your employees to the wrong KBK. After all, on KBK 182 1 01 020 30 01 1000 110 personal income tax must be paid in the case when individuals themselves declare their income in accordance with Art. 228 Tax Code of the Russian Federation Order of the Federal Tax Service dated December 30, 2014 No. ND-7-1/696@.

But, as a specialist from the Ministry of Finance explained, there is nothing wrong with this, everything can be fixed.

FROM AUTHENTIC SOURCES

“The Tax Code provides that if an error is detected in the execution of an order for the transfer of a tax, which does not entail the non-transfer of this tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, the taxpayer has the right to submit to the tax authority at the place of his registration a statement of the error with a request to clarify the basis, type and the nature of the payment, tax period or payer status. This application must be accompanied by documents confirming the payment by the taxpayer of the specified tax and its transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury. clause 7 art. 45 Tax Code of the Russian Federation.

The procedure for clarifying the BCC can only be carried out within the same tax. In the case under consideration, this is possible, since the entrepreneur transferred personal income tax for employees to the wrong KBK, but also intended for this tax.

Based on the entrepreneur’s application, the tax authority will make a decision to clarify the payment, and will also recalculate (add) penalties automatically accrued to the tax amount Letters of the Ministry of Finance dated July 17, 2013 No. 03-02-07/2/27977; Federal Tax Service dated December 22, 2011 No. ZN-4-1/21889.

Now regarding the application of responsibility. Since the personal income tax was withheld by the entrepreneur and transferred in a timely manner and in full, the tax authority has no grounds for bringing him to tax liability under Art. 123 Tax Code of the Russian Federation.”

Advisor to the State Civil Service of the Russian Federation, 1st class

Faced with overpayment of income tax and don’t know what how to return personal income tax? Let us help you figure this out. But to approach this issue, you need to understand how the final amount of income tax is formed.

Amounts subject to tax

Personal income tax (personal income tax) is a direct tax that is levied on such individuals on the territory of the Russian Federation. They are taxed on all income in the aggregate, usually in the amount of 13% of its cash or in-kind form. All people of working age, one way or another, are payers of personal income tax. For example, it is withheld from the following funds:

• from payments for sick leave;
• from salaries;
• from bonuses;
• from valuable gifts worth more than 4 thousand rubles;
• from income from the rental of real estate;
• from income from the sale of real estate;
• from fees;
• from winnings, etc.

In accordance with the Tax Code, the employer, being a tax agent, is obliged to calculate and withhold the amount of personal income tax from the employee’s wages and other income. Subsequently, these funds must go to the treasury in the form of taxes.

Tax amount

In the Russian Federation, the standard rate of this tax is 13% (in accordance with Article 224 of the Tax Code of the Russian Federation). But there are also exceptions. 15 percent will be paid by non-residents - recipients of dividends from Russian organizations. And you will have to give 35 percent to the state when you receive a win or a valuable prize (this is the maximum rate of this tax in Russia).

How to calculate

The amount of personal income tax is calculated simply: the tax rate must be multiplied by the amount of the tax base. The latter is established by law, separately for each type of income.

Who is exempt from tax

Persons who received income from:

• sale of property that they have owned for more than three years;
• inheritance of property or funds;
• receiving gifts from immediate relatives or family members;
• state benefits, payments, compensations, scholarships, state pensions and social supplements to them;
• activities of their gardens and vegetable gardens, which are located on the territory of the Russian Federation;
• receiving prizes for achievements in sports;
• assignment of maternity capital, etc.

Read also When is the deadline for submitting 3-NDFL for 2016

The full list is contained in Article 217 of the Tax Code.

Receiving deductions

Personal income tax reporting serves as the basis for receiving a tax deduction if, along with it, during the reporting period, the payer was able to provide the tax authorities or the employer with documents confirming his right to slightly reduce the amount of tax. The law allows you to reduce the tax base for personal income tax, from which 13% is usually withheld.

Who is entitled to deduction

Article 218 of the Tax Code provides a list of persons entitled to receive a standard deduction, which is not directly tied to expenses incurred, but rather related to the status of the payer. For example, this applies to people who have adopted a child, disabled people of groups I, II and WWII, liquidators of nuclear power plants and others.

In accordance with Articles 219 and 220 of the Tax Code and on their basis, you can fully or partially return the amount paid for training, for receiving medical services, for the purchase of an apartment or land, as well as funds that were previously transferred to charity.

Keep in mind: the amount of deductions cannot exceed the tax base.

Persons who are not personal income tax payers, for example, private businessmen working independently, are deprived of the right to deduction due to the fact that they have a different taxation system.

Excessively withheld personal income tax

When might it happen return of over-withheld personal income tax? For example, in the event of a tax agent’s error, in case of an accidental double payment, or if an individual was not provided with the tax deduction due to him. In both cases, an overpayment arises, which can either be returned from the budget or offset against the payment of personal income tax in the subsequent reporting period.

If there is overpayment of personal income tax, what to do– the Tax Code will help you decide.

Refund of overpaid income tax

The tax agent (employer) is obliged to notify the employee about it within ten days after discovering an error. Next, the payer must write a corresponding statement addressed to the employer, which can be drawn up by him in free form. The funds must be returned within three months or offset against future tax revenues.

Read also By September 2018, the Government will work out a new social deduction for personal income tax

In turn, the tax agent transfers the excess personal income tax withheld to the employee’s bank account independently or applies for a refund to the tax office. The deadline for filing claims for funds paid in error on taxes is 3 years.

Refund by tax agent

If the employer - tax agent does not have the funds to carry out a refund from the amounts withheld as future tax from the employee himself or other payers, as well as free personal funds, then he will be forced to apply to the Federal Tax Service. The refund procedure is regulated by Article 78 of the Tax Code.

The tax authority makes a decision on the application within 10 banking days. Moreover, the applicant may not receive his funds back if he owes taxes, penalties, fines and fees. In this case, the tax authorities will use the excess funds paid to pay off the debt, and the employer will be forced to pay the employee independently.

Collection of documents

A tax agent who wants to return overpaid personal income tax must submit the following to the tax office: documents for personal income tax return:

• employee statement;
• your statement;
• extract from the tax register;
• payment slip or receipt confirming the fact of overpayment.

Refund by the payer himself

Sometimes employees themselves apply for a refund of amounts overpaid as taxes directly to the Federal Tax Service if their claim cannot be presented to the employer (for any reason). For example, if the organization in which the person carried out his official work activity was liquidated or became bankrupt. To receive money, he will need to provide only two documents: the 3-NDFL declaration and his application.

How to find out about overpayment of tax

You can find out that there was an overpayment by looking at the 2-NDFL certificate. This information is contained in the appropriate column of this document. In turn, 2-NDFL can be obtained:

Over-withheld personal income tax can arise for various reasons. For example, an employee’s salary for the previous period was recalculated, or he belatedly declared his right to tax deductions. According to paragraph 1 of Art. 231 of the Tax Code of the Russian Federation, the amount of personal income tax withheld in excess is subject to refund. In this article we will look at how to register a refund to an individual of the amount of overly withheld tax in the 1C: Enterprise Accounting 8 edition 3.0 program.

R Let's take an example: an employee was hired by Maxima LLC on October 1, 2016. The calculation and payment of wages is carried out on the last day of the month, and for October he was accrued wages without taking into account tax deductions for two minor children. And on November 1, the employee brought the documents necessary to provide a tax deduction and wrote an application from the month of October. On November 2, 2016, the employee quits, and when calculating wages for November, a negative amount of personal income tax is calculated.

We start by calculating wages for November, taking into account that the last working day was November 2. Open the section “Salaries and Personnel”, “Salaries”, “All Accruals” and click the “Create” button to add a new document for calculating salaries for November.

On the “Personal Income Tax” tab we see information about calculated taxes, as well as the amount of deductions applied. The amount of personal income tax to be offset is also reflected in a separate line on the “Payment Adjustments” tab.

We post the document and look at the postings

Click the “Create” button and select “Personal Tax Return” from the list

Fill in the empty fields of the document that opens:
- date;
- the month in which we issue the tax refund;
- the employee to whom we return personal income tax;
- date of receipt of income and tax amount.

We navigate and close the document. To check, we will generate a pay slip. Open the tab “Salaries and Personnel”, “Salaries”, “Salary Reports” and select “Payslip”