Tax card 1 personal income tax sample

Tax register This register is designed to perform the same functions as the 1-NDFL tax card, but it is developed independently by agents - domestic organizations, entrepreneurs, notaries, as well as representative offices of foreign organizations. That is, all those who provide income to taxpayers. Filling the register The register is filled by the same agents. This procedure is carried out in the same way as filling out the 1-NDFL tax card. It indicates only income, but also tax deductions from this income. Just like the 1-NDFL tax card, the register must contain information that helps determine individual, status, level and type of income of the taxpayer, tax codes and amounts, dates of payment, deduction and transfer of taxes, as well as details of the document that confirms this entire process.

What is a report on form 1-NDFL in 2018

The following data is provided:

TIN of the individual taxpayer;
FULL NAME.;
number of the insurance certificate in the Pension Fund of Russia;
Date of Birth;
identity document and its code;
address of the place of residence of an individual in the Russian Federation;
address in the country of residence, for non-residents - with the country code.

Help 1-NDFL, section 3 In this part of 1-NDFL there is a direct calculation tax base Personal income tax at rates of 13 and 30% (13% is the basic rate in the Russian Federation, and 30% is the income rate for non-residents). In form 1-NDFL, the form contains a table in which the indicators by income code are summarized monthly for the entire year and the deductions provided (standard, social and property) are also indicated monthly. After this, the tax base is formed in 1-NDFL and the personal income tax is calculated.

The tax withheld is indicated.

Rules and features of filling out 1-NDFL

Info

The section indicates the total amount of tax for the year - calculated, withheld, transferred for collection to the tax authority. Recalculation for previous tax periods is also taken into account, and debts at the end of the period are shown. Read more about current rates Read personal income tax in the article “What percentage is personal income tax in 2016–2017?”

Help 1-NDFL, section 7 Here the organization indicates separately for each code the income paid to an individual for each month, the taxation of which is carried out by the tax authority. But, following Art. 226 of the Tax Code of the Russian Federation, the tax agent is obliged to withhold personal income tax from all payments to an individual. Therefore, the presence of this section is still not entirely advisable.
Read more about tax agents in the article “Tax agent for personal income tax: who is, responsibilities and BCC.”

Card in form 1-NDFL for 2016-2017 (download form)

Personal income tax. Tax card for accounting income and personal income tax. Approved by order of the Ministry of Taxes and Taxes of the Russian Federation dated October 31, 2003 N BG-3-04/583. Tax card 1-NDFL is primary document tax accounting.

Important

Tax agents must prepare it Russian organizations, representative offices of foreign organizations, individual entrepreneurs, private notaries, which are a source of income for individuals. The card is maintained monthly, taking into account the specifics of calculating tax amounts provided for various types income taxed at a rate of 13, 30 or 35%, based on the income accrued to the taxpayer. Card 1-NDFL is filled out in case of accrual and payment of relevant income both in pursuance of employment agreements (contracts) and civil law agreements (relations) arising between tax agents and individuals.

Tax card in form 1-NDFL and its completion in 2018

The document does not reflect payments that are not subject to taxation by law, for example, social benefits. A sample of filling out form 1-NDFL can be found both at the tax office at the place of registration of the entrepreneur, and on numerous websites on the Internet. But many people may not need this sample. The fact is that from January 1, 2011, the 1-NDFL form is not used, since changes were made to the Tax Code of the Russian Federation: since 2012, all tax agents must maintain tax registers instead of the 1-NDFL tax card.

The form of this document has not been approved, therefore entrepreneurs and other tax agents have the right to develop them independently.

Tax card - form 1-NDFL (sample)

Currently, the document is integrated with the 1C program, which allows you to automate the accounting of income and tax deductions for each employee. If the tax agent does not submit 1-NDFL on time for verification to the tax authorities, then he will be subject to a fine of 10,000 rubles (Article 120 of the Tax Code of the Russian Federation). Concepts of personal income tax A national tax of federal significance, which is charged on all types of cash receipts of individuals at a rate of 13%, 30%, 9% and 35%.

It is often also called income tax (Chapter 23 of the Tax Code of the Russian Federation) Form 1-NDFL It is a special tax card that allows you to take into account all the income of a citizen, as well as the amount of tax deductions and contributions accrued to the tax base (Order of the Federal Tax Service N BG-3-04 /583).

Form 1-NDFL

The tax that all employers are required to pay to the budget for their employees every time wages are calculated and paid is called income tax. In different situations, this tax is calculated at different rates. This can be either 13% and 9%, or 30% and 35%. Previously, employers had to take into account information on the amounts of taxes paid in Form 1-NDFL.
This document reflected the amount of income taxes paid to the budget for its employees. The form was filled out every month, simultaneously with the calculation of wages for their employees. Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique. If you want to find out how to solve your specific problem, please contact the online consultant form on the right.

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Attention

This document refers to primary tax documentation, therefore its maintenance is mandatory: the form is filled out monthly after making cash payments and deducting income tax amounts from them. The basis for filling out is the contractual relationship between the employer and the individual. Read also: Note that the card must also be filled out if the parties to the labor relationship have entered into a civil contract.

Back to content How to fill out 1-NDFL? Form 1-NDFL has an approved form, and the procedure for filling it out is regulated by the relevant regulatory documents Federal Tax Service of Russia. The card is filled out for each individual who received from the employer in reporting period cash payments, including those for which tax deductions are provided.

Question 321. 1 personal income tax sample filling

Then, when calculating wages, a 1-NDFL register is created for each employee. It is filled out according to the information specified in the employee’s personal card. If any individual employee data is missing, it is necessary to clarify it.

In general, entering information into the register does not differ from the usual filling out of a 1-NDFL tax card. There you need to carry all the taxpayer’s data, the amount of income and the amount of tax deduction required by law and confirmed by the relevant documents. It is also necessary to indicate the date and serial number document according to which the funds were transferred.

The register must be completed by the employer or the employer's representative. It is also the responsibility of the employer to submit tax documents. Applicable codes When filling out the 1-NDFL tax card, special income and deduction codes are used.

1 personal income tax sample filling

The form for filling out tax information on money paid to employees is called 1-NDFL. This document is prepared exclusively by tax agents. It is one of the primary documents for maintaining tax records at an enterprise.

These include:

enterprises registered in the Russian Federation;
branches or representative offices of European companies;
private notary offices related to the income of individuals.

Filling procedure

Form 1-NDFL is filled out once a month, taking into account a certain rate of 13.3% or 35%, which is calculated based on the income of an individual. It is filled out both when executing an employment contract and contracts civil law. If there is a payment for goods, any work or services between the second party and an individual entrepreneur, and the individual entrepreneur presents a document stating that he is not registered as a legal entity, then a 1-NDFL card is not drawn up.

A tax card is drawn up for an individual employee of an organization who has monthly taxable income (for any reporting period). There are incomes that are not subject to taxation, regardless of the amount of payment received, namely:

maternity benefits;
one-time income for registration at a pregnancy clinic;
social payment upon the birth of a child or the establishment of guardianship of a child;
child care allowance up to 1.5 years old;
social benefits for job loss.

Form 1-NDFL consists of 8 sections that must be completed. Let's take a closer look at each of them.

Section 1

This section contains general information about the source of income (tax agent). This includes:

individual tax number of the organization;
number (code) of the tax service where the company is registered;
area code municipality, to whose budget the tax is transferred;
information about the agent - name or full name (for individual entrepreneurs).

Section 2

It contains information about the taxpayer.

Initially, the TIN of an individual is filled in, which is indicated in the document issued by the tax service of the Russian Federation (clause 2.1).

Clause 2.2 - Code of the taxpayer’s insurance certificate in the Pension Fund of the Russian Federation.

Clause 2.3 - Indicate the last name, first name and patronymic of the individual, in accordance with the passport Russian Federation. If the taxpayer is a citizen of another country, the data is filled in in Latin letters.

Clause 2.4 - Type of identity document (selected from a specific directory).

Clause 2.5 - Passport details (series and number).

Clause 2.6 - Date of birth (according to passport data).

Tax base calculation

Section 3

This section calculates the tax base and the amount of personal income tax. If a person is a resident of the country, the tax rate will be 13.3%, if he is a citizen of another country, the rate reaches 30% of the amount of income.

Initially, the amount at the beginning of the reporting period is displayed:

debt for the organization;
debt for an individual.

the day the payment is received into the taxpayer’s account;
the day of transfer of the amount in kind (from cash register to hand);
payment by individuals of interest on loans.

After all calculations have been made, the amount of accrued and withheld personal income tax, as well as the debt at the end of the reporting period for tax agent and the taxpayer.

Section 4

This section calculates the tax base and personal income tax on dividends. Provide information on the following points:

total amount of dividends;
accrued tax;
withholding tax;
debt for the tax agent and taxpayer;
the amount transferred to the tax service;
returned excess personal income tax amount, if any.

If the taxpayer is a resident, the personal income tax rate will be 6% of the amount of dividends, non-resident - 30%.

Section 5

Form 1-NDFL is filled out in this section according to the following criteria:

amount of winnings, prizes;
payments for life insurance concluded voluntarily;
interest on the deposit received by the client;
and much more.

This certificate (1-NDFL) is filled out for each criterion separately. Sometimes there may be several of them in one table. Separately, 35% is deducted from the amount and transferred to the “Calculated amount” item. Next, fill in the withheld tax, then - the remaining debt owed by the enterprise or employee at the end of the calculated period, the transferred tax and the amount excessively withheld, if any.

Form 1-NDFL also contains section 6, where the final deductions are calculated at rates (35%, 30%, 13%, 6%).

A sample of filling out sections 7 and 8 can be seen in orders approved by tax legislation.

The difference between 1-NDFL and the tax register

These reporting forms are somewhat similar to each other. But, as practice shows, filling out 1-NDFL is much easier. It does not have some of the items that are indicated in the tax register. In order for the reporting to be submitted in full, it is necessary to take Form 1 as a basis, but add additional lines to it.

The tax register, like Form No. 1, is the primary document for preparing tax reporting. This document flow is necessary and mandatory for every organization or individual entrepreneur. All data is recorded here at the end of each reporting period (month) when employees received their wages.

The basis for document management is an employment contract. The main task is that all amounts specified in a civil or employment contract must be paid to an employee of the company, and from this the accountant is obliged to make deductions to the tax service.

On this moment Many documents are filled out automatically.

Form 1-NDFL is needed to record information regarding income tax and total income. After the entrepreneur has prepared this document, it is sent to the Federal Tax Service. The rules say that 1-NDFL must be generated every month, not only when the tax is transferred to the treasury, but also at the time of payroll.

Starting in 2011, 1-NDFL certificates were transformed into tax register form. But the document is processed using the same rules as before. Employers still use the reporting form.

The document contains special fields that display information on:

The amounts of actual personal income tax payments that were sent to the treasury.
, which contributed to a decrease in the tax base.
Income that individuals received in a quarter or in one year.

Thanks to the information provided public services it is easier to identify taxpayers and provide them with one or another status.

Help is integrated into the 1C program. in the Tax Code of the Russian Federation is devoted to all issues related to income tax for individuals.

It has already been said that the basis for the formation of 1-NDFL is data on each person and income Money for him. But filling out the certificate - not the responsibility of the citizen himself. She switches to the so-called.

This function is in most cases delegated to employers. For organizations themselves, 1-NDFL is a type of primary document, without which accounting itself is impossible.

About the submission procedure

Usually the compilation process comes down to performing next steps, which are not very complex.

In accounting, statements are drawn up related to the fact of salary accrual. In this case, you need to display information on vacation pay, compensation, and bonus payments.
Only after this do they proceed to the preparation of the 1-NDFL certificate itself. It must include data for each individual employee.
The last stage is the transfer of documents to the Federal Tax Service, thanks to which the tax office receives everything it needs to account for each individual taxpayer.

Requirements and rules

Not all types of income are reflected in 1-NDFL. For example, an indication is not required for:

Payments related to unemployment.
Child care benefits.
Transfers due to the birth of children. It doesn't matter if it's adoption or birth.
Benefits for pregnancy and childbirth.

About the forms and contents of the certificate

Typically the form consists of nine sections. They were created specifically to make it convenient for managers to present information on their employees. The contents of the individual parts are explained in more detail.

Section 1: about the tax agent

Here the employer writes about himself. In particular, you will need:

Contact telephone number of the company along with address and.
OKTMO tax agent, full name.
Code of the Federal Tax Service to which the organization belongs.
, TIN.

Section 2: about taxpayers

Here they write about individuals who act as income tax payers. In this case, you cannot do without:

Living place, .
Passport data.
Full name, date of birth.
INN, SNILS.

The country of registration code will be needed if the employee is not. An address in this country also becomes a prerequisite.

Section 3: tax base

They try to give maximum importance to this part of the document. We are talking about the tax base on which the income tax itself is calculated, with a rate of up to 13%. For non-residents it increases to 30%.

This section is in the form of a table. It contains data related to:

The volume of taxes that were assessed and also actually paid. And the amount of the debt, if any, to the Federal Tax Service.
The amount of deductions.
The amount of tax deductions.
The amount of income.

The section ends with the details of the document used when transferring taxes. This is where the tax itself is initially reflected.

IN fourth section describes the decisions of the company’s founders regarding the payment of dividends. It is necessary to have not only the amounts themselves, but also specific dates when this occurs. Don't forget about income taxes accrued on such payments. The essence of this section is to display the tax base, taxed at a rate of nine percent.

If someone wins a competition or lottery, the income is taxed at a rate of 35%. These funds are reflected in fifth section.

Sixth section needed for summary information on all types of taxes. Each month has a separate summary.

Seventh section becomes a kind of total income for each individual. Tax fees for employees are also given here, in total amounts, and we can also talk about deductions, if they were applied.

Concerning eighth part, then it was specially created to correct errors made in the previous tax period. First, they report recalculations, and then proceed to additional payments or create a request to the Federal Tax Service to return the amounts paid earlier.

There are fields that any tax agent must fill out, regardless of the specific situation. This applies to:

Accrued income tax amounts.
Deductions on social, investment, professional, standard and property grounds.
Tax bases in general for all types of activities, as well as separately in case of changes in rates.

According to the information provided, the Federal Tax Service assigns taxpayer status. In this case, the value is given to a group of parameters consisting of:

personal data of an individual;
details of specific payment documents;
actual payments, debts;
required deductions;
amount of income.

Form 1-NDFL is convenient because it is maintained for each specific payer.

What to do if you find errors

Accountants sometimes encounter mistakes in their work. Then it’s worth finding out the rules associated with correcting them in a specific document. For 1-NDFL information, there are few such rules.

Incorrect data can be crossed out if an error is made in the first two sections. Information that is correct is entered next to it. At the end of the document, you need to indicate that it is the corrected parameters that should be trusted.
Corrections are not allowed when working with sections three through nine. Inaccuracies are simply transferred to the return for the next tax period. Error information is contained in section eight.

In sections three to nine, correction of errors is permissible only if the company ceases its activities or goes through a liquidation procedure.

Differences from tax register

Many entrepreneurs use 1-NDFL as the basis for their register. There is nothing strange in this, because the documents are similar to each other. But the cards still lack some important points that are specific to the register.

It can also be the basis, but then there is a need to add several points.

Details of the money transfer along with the date of actual payment must be present for each. The register must contain information regarding social deductions provided by tax agents, or property deductions, if they were applied.

With participation in filling out foreign citizen It is worth considering that taxes are also imposed on income placed outside the territory of the Russian Federation. Therefore, information is also entered into the relevant documents.

An employment contract is the main basis on which cards or registers are filled out. Their maintenance becomes a mandatory requirement when concluding any types of agreements.

Information about disability benefits and vacation pay

Tax officials believe that temporary disability benefits do not relate to wages. Therefore, they are not classified as income received for performing certain duties. It is enough to simply write that the amounts were paid.

As for vacation pay, you need to immediately decide whether it will be payment for work or not? If yes, then the tax is withheld on the very last day of the month. If the answer is negative, then the deduction occurs on the same day when the income is paid.

How to more conveniently account for income

There are a few advice, which make it easier to work with income.

Not only monthly fixation, but also separate for each type of payment. Then it will be easier to determine the tax base, the amount of calculated and withheld personal income tax. This is especially true for income that rolls over from one month to the next. For example, vacation pay, which is paid in the form of advances.
Separate display of tax deductions that are actually provided and due. For example, the standard deduction exceeds the employee's income for a particular month. Then the difference in the results will simply be transferred to another time. However, the rule continues to apply only for one calendar year.

What else should you remember?

1-NDFL cards must reflect only those that were actually paid, that is, amounts of cash handed over personally or transferred to a bank account. There is no need to enter into the form amounts that were simply accrued.

In different sections, income in the form of dividends is taken into account for, because tax rates differ for them by as much as 9% and by 15% (for the second category).

As for unified financial assistance, the certificate includes only those payments that should be subject to personal income tax, according to the current law. You should not include transfers that are completely tax-exempt on your card at all.

The Tax Code provides full list with so-called preferential payments.

Tax authorities and officials believe that cards should reflect all information related to gifts. Even if their amount does not reach 4000 rubles. There is nothing surprising in this position, since there is a separate limit on gifts that can be received in one year.

It is possible that the next gift just exceeds these established limits. At the same time, we are talking not only about employees, but also about clients and partners. True, for now the latter provision plays the role of initiative. Currently, it is important to provide information specifically about gifts for employees.

Learn more about the deadlines for paying personal income tax in this video.

1-NDFL. Tax card for accounting income and personal income tax. Approved by order of the Ministry of Taxes and Taxes of the Russian Federation dated October 31, 2003 N BG-3-04/583. Tax card 1-NDFL is the primary tax accounting document. It is required to be compiled by tax agents - Russian organizations, representative offices of foreign organizations, individual entrepreneurs, private notaries, who are the source of income for individuals.

The card is maintained on a monthly basis, taking into account the specifics of calculating tax amounts provided for various types of income, taxed at a rate of 13, 30 or 35%, based on the income accrued to the taxpayer.

Card 1-NDFL is filled out in case of accrual and payment of relevant income both in pursuance of employment agreements (contracts) and civil law agreements (relations) arising between tax agents and individuals. If tax agents pay income to individual entrepreneurs for goods, products or work performed from them, and these individual entrepreneurs have presented documents confirming their state registration as individual entrepreneurs without education legal entity, A tax card is not generated for such payments made.

Tax card 1-NDFL is filled out for each individual who received income during the reporting period that is subject to taxation in accordance with current legislation, including income for which tax deductions are provided. Income that is not subject to taxation (exempt from taxation) is not reflected on the card, regardless of the amount of income received in accordance with Art. 217 of the Tax Code of the Russian Federation, except for income partially exempt from taxation. For example, payments made by a tax agent that fall under clause 1 of Art. 217:

maternity benefits;
one-time allowance for registration with medical institutions V early dates pregnancy;
benefits for the birth and adoption of a child;
child care allowance until the child reaches the age of one and a half years;
unemployment benefit.

In a similar manner, when filling out the card, state pensions assigned in the manner established by the current legislation (clause 2 of Article 217), all types of compensation payments within the limits established by the current legislation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government are not taken into account. , paid in the cases specified in paragraph.

Art. 217, and so on. Also, certain types of income that are exempt from taxation in accordance with paragraphs 1, 2, 4 of Art. 213 of the Tax Code of the Russian Federation, received in the form of insurance payments or pension payments from non-state pension funds. Income partially exempt from taxation specified in Art. 217 of the Tax Code of the Russian Federation are taken into account in the Tax Card in accordance with the rules given in the order in which it is filled out.

If you pay citizens income subject to personal income tax, then you are a tax agent. And they must maintain tax registers (cards) for each employee. In them you reflect how much money was accrued to the person, withheld, whether a tax deduction for personal income tax was applied, etc. (Clause 1 of Article 230 of the Tax Code of the Russian Federation).

Or fill out a personal income tax card online in the BukhSfot program.

Fill out a personal income tax card online

Previously, you only needed information from these cards for 2-NDFL certificates. Now the data specified in the registers is also needed in order to fill out the 6-NDFL report.

So if you haven’t kept tax registers before, start doing so at least from the beginning of this year. If you have been issuing cards for a long time, now is the time to revise them. After all, there are more personal income tax reports, which means that someone needs to change the card and add additional information to it.

Our advice will help you prepare tax registers so that you can fill out personal income tax reports quickly and without difficulty.

Tax card form for personal income tax accounting

The form of personal income tax cards has not been approved, you choose it yourself and approve it accounting policy. However, it is important to indicate in the document all the information necessary to calculate personal income tax. Their list is given in paragraph 1 of Article 230 of the Tax Code of the Russian Federation. In addition, it will be useful to add additional data to the form that is required for the 6-NDFL report. We have compiled information about what needs to be indicated on personal income tax cards in a table (see below).

So if you haven’t kept registers yet, develop your own form, including all the listed details. If you already have these cards, for example, they are maintained in accounting program, review them carefully. And if necessary, contact the company that services your computer program so that their specialists add the necessary data to the registers.

Read on topic: Personal income tax rates in 2020

We have prepared a standard card form, you can download it for free to your computer. This form is valid in 2020.

Table. What information should be on the personal income tax card?

Props	What to include in the register
Information about the income recipient	Indicate the employee’s full name, tax identification number, date of birth, citizenship, details of a passport or other document, address at the place of registration in the Russian Federation or place of residence (for foreigners)
Taxpayer status	Enter into the register the tax status of the taxpayer at the beginning of the year: resident or non-resident. If the status changes, please include this information in the register.
Types and amounts of income	Record the amounts of income for each month by type and code*, as well as the dates of their actual receipt
Types and amounts of deductions	Indicate the amounts of standard, property and social deductions that you provided to the employee for each month, as well as the codes of these deductions*. For social and property deductions, also write down in the tax register the details of confirmation notices from the tax office
Amounts of calculated, withheld and transferred to the personal income tax budget	For each payment, indicate the amount of tax calculated, as well as withheld and paid to the budget. In addition, enter in the register the dates of tax withholding and remittance and the payment order number. Also set the deadline for personal income tax payment provided for by the Tax Code of the Russian Federation. Please indicate in the register if the tax was not withheld, was over-deducted or was returned to the employee.
Fixed advance payments	If you employ foreigners with a patent, write down in their registers the amounts paid, offset against the calculated tax, as well as advances remaining at the end of the month

* Codes for income and deductions for personal income tax see appendices 1 and 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@.

Important: You can add additional columns and tables to the register form that you need. For example, indicate the number of children of employees and their age, so that it is clear how much to provide the standard deduction. And if the employee is not a tax resident, it is advisable to record in his register every month the number of days he spent in Russia. Then, when calculating your salary, you will know whether his tax status has changed or not.

Get new personal income tax cards every year

If you kept tax registers last year, you do not need to continue them now. Print out the cards for 2017 and file them in a folder along with other documents from last year. And from January 1, 2020, start maintaining a new register for each employee. If you didn’t have employee cards before, start keeping them too, starting in January. It’s also better for you to fill out last year’s registers, because tax authorities have the right to request them during an audit. But you can do this later.

Let us explain why new registers need to be created starting from the new year. The fact is that the tax period for personal income tax is a calendar year (Article 216 of the Tax Code of the Russian Federation). Therefore, the income received by the employee last year no longer affects the calculation of the current tax. Accordingly, for 6-NDFL reports you will need information calculated on an accrual basis from the beginning of the current year.

Important: In tax cards you reflect data for each month and calculate the results for the year. But you will submit Form 6-NDFL quarterly. Therefore, it is advisable to summarize interim results for each quarter in the registers. Then you can immediately include data for the first quarter, half of the year and 9 months of the year in the report.

Understand when income is considered received

In the registers you will indicate the income of individuals and set the dates when they were actually received. But the date of actual receipt for the purpose of calculating personal income tax is not always the day when you actually paid the employee money or transferred some property. Here you need to focus primarily on the norms prescribed in Article 223 of the Tax Code of the Russian Federation, and not on actual settlements with the employee. In order not to get confused in the wording of Article 223 of the Tax Code of the Russian Federation, we have outlined all the important information accessible language and presented it in table 2 on p. ##.

Table. When an employee receives income for personal income tax purposes

Type of income	Date of actual receipt of income (on this day, personal income tax must be calculated from the payment, Article 223 of the Tax Code of the Russian Federation)	Deadline for payment of personal income tax to the budget (clause 6 of Article 226 of the Tax Code of the Russian Federation)
Salary	The last day of the month for which wages are accrued	The day following the day of payment of the last part of the salary for the month
Vacation pay	Cash payment day	Last day of the month in which money was paid
Temporary disability benefit		Last day of the month in which money was paid
Financial assistance and other monetary payments		The day following the day of payment
Gifts of property and other income in kind	Property transfer day	The day following the day of payment of the nearest income in cash
Excess daily allowance paid to seconded employees	The last day of the month in which the travel advance report is approved
Material benefits from savings on interest on borrowed funds*	The last day of each month when the employee used borrowed funds

* You will have to withhold personal income tax from the employee’s income in the form of material benefits if you issued him an interest-free loan, or an interest-bearing one, but at a rate of less than 7.33% per annum (subclause 1, clause 2, article 212 of the Tax Code of the Russian Federation and the Directive of the Bank of Russia dated 11.12 .2015 No. 3894-U).

Important: indicate in the registers the amount of the employee’s income that was accrued and not received in person. There is no need to reduce it for personal income tax. After all, in Form 6-NDFL you also reflect the accrued income of employees.

Record income taxed at different rates in separate sections.

Most of the income that you pay to employees who are residents of the Russian Federation is taxed at a rate of 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation). This includes salary, bonuses, vacation pay, sick leave, etc. You will record all these amounts in the tax register. But if you apply a 35% rate to some of your employee’s income, create an additional section in his card. Then in the first section you will reflect income taxed at a rate of 13%, and in the other - at 35%. For example, at a rate of 35% you charge personal income tax on the material benefit from savings on interest on borrowed funds (clause 2 of Article 224 of the Tax Code of the Russian Federation). A fragment of the completed register for income taxed at a rate of 13% is given below.

Tax card for 2020

Section 4. Data on income received, subject to taxation at a rate of 13%

Income payment date	Date of actual receipt of income	Month in which income is taken into account when calculating personal income tax	Revenue code	Amount of income, rub.



Total for the first quarter

In the tax register of a non-resident employee, create sections for income taxed at a rate of 30%, as well as 15% if he is a participant or shareholder and receives dividends from you (clause 3 of Article 224 of the Tax Code of the Russian Federation).

Firstly, separate pages in the card for income taxed at different rates are needed to make it easier to calculate personal income tax. And secondly, in this case it is more convenient to fill out reports. Indeed, in form 6-NDFL, you will also reflect income taxed at different rates in separate sections 1 and 2.

Important: dividends are subject to personal income tax at a rate of 13% (clause 1 of article 224 of the Tax Code of the Russian Federation). However, it is convenient to record these incomes separately in the tax register, for example, in a special table “Data on dividends received.” The fact is that in form 6-NDFL, the amounts of dividends and tax on them must be reflected in separate lines.

Do not reflect non-taxable income in the register, but write down partially taxable income(1 level)

If you paid an employee income that is not subject to personal income tax, for example, child care benefits, you do not need to write it down on the card (Clause 1, Article 217 of the Tax Code of the Russian Federation). After all, this amount will not affect the tax calculation. And it is also not required to be reflected in personal income tax reports (letter of the Ministry of Finance of Russia dated April 18, 2012 No. 03-04-06/8-118).

If the income is partially taxed, record the payment in full in the register. For example, you gave an employee a gift whose value exceeds 4,000 rubles, and personal income tax was assessed only on income above this amount (clause 28 of Article 217 of the Tax Code of the Russian Federation). Then write down on the card the entire cost of the gift and a separate deduction equal to 4,000 rubles. See below for a fragment of the tax register where such an operation is reflected.

Important: Also record in the register income in the form of gifts or material assistance that is less than 4,000 rubles. In this case, the income will not necessarily be equal to the deduction. The fact is that the non-taxable amount is determined not for each individual income, but on an accrual basis from the beginning of the year (clause 28 of Article 217 of the Tax Code of the Russian Federation). And if you do not indicate a gift less than 4,000 rubles on the card, you will miss the moment when the limit is exceeded and tax must be charged.

Consider standard, social and property deductions separately

If you provide an employee with deductions for children, as well as property or social benefits, record them in separate sections of the register. Then it will be more convenient for you to calculate the amount of a specific deduction in order to reflect it in your personal income tax reports. And you can easily track the moment, for example, when a social or property deduction has already been used.

For property and social deductions, also enter into the registers the details of notifications received by employees at the tax office. Please note that a new notification is required for each year; deductions are not allowed for last year’s document.

Important: do not forget that in 2020 standard deductions for children must be provided until the employee’s income exceeds RUB 350,000. (Subclause 4, Clause 1, Article 218 of the Tax Code of the Russian Federation).

Indicate the calculated, withheld and transferred personal income tax to the budget

In the register, reflect for each type of income the amount of personal income tax that:

Enumerated;

Held;

Transferred to the budget.

Next to it, put the dates when the tax was calculated, withheld and paid. The calculation date coincides with the day on which you accrue the amount of income. The tax withholding date is the day you paid the money minus the income tax. Determine the transfer date using the payment order and write down its details next to it. In addition, add a column to the registers where you will indicate the deadline for paying personal income tax withheld from the employee to the budget. Such information is needed for form 6-NDFL. The deadline for paying personal income tax is specified in Article 226 of the Tax Code of the Russian Federation. And for your convenience, we have listed them in Table 2 on p. ##.

Important: If you gave an employee income in kind, you can withhold tax from the nearest cash income. In this case, the NFDL withholding date will be the day you next pay the employee. At the same time, do not forget that no more than 50% of the accrued payment amount is allowed to be withheld at a time (clause 4 of Article 226 of the Tax Code of the Russian Federation)