Personal income tax: new procedure for payment, reporting and benefits

Payment of personal income tax at the expense of employers

Federal Law No. 325-FZ of September 29, 2019 allows for the collection of personal income tax debt at the expense of employers. Now payment of tax at the expense of tax agents is not allowed (clause 9 of Article 226 of the Tax Code of the Russian Federation).

From 2022, an exception to the general rule will apply. Payment of personal income tax at the expense of organizations and individual entrepreneurs will be allowed in the event of unlawful non-withholding or incomplete withholding of personal income tax by the tax agent. Personal income tax will be allowed to be collected from employers in cases where unpaid personal income tax is accrued based on the results of a tax audit (Clause 16, Article 2 of Federal Law No. 325-FZ of September 29, 2019).

Payment of personal income tax in a single payment

Also, Federal Law No. 325-FZ of September 29, 2019 provided individuals with the opportunity to pay personal income tax through a single tax payment.

According to current regulations, a single payment by individuals can be offset against the payment of their property taxes (transport tax, land tax and property tax). Payment of personal income tax through a single payment is not allowed.

From January 1, 2022, funds from the single tax payment can be used to pay personal income tax, which is indicated in tax notices (Clause 10, Article 1 of Federal Law No. 325-FZ). We are talking about situations where personal income tax was not withheld by the tax agent and the tax must be paid by the taxpayer himself according to a tax notice received from the tax authorities (clause 6 of Article 228 of the Tax Code of the Russian Federation).

Electronic reporting for personal income tax

At the same time, Federal Law No. 325-FZ dated September 29, 2019 revises the number of employees of employers, which obliges them to submit electronic reports on personal income tax. Currently, machine-readable forms 6-NDFL and 2-NDFL on a printed form can be submitted by all tax agents (organizations and individual entrepreneurs), the number of income recipients from which for the year was less than 25 people. All other tax agents (with 25 or more income recipients) are required to submit reports electronically.

From January 1, 2022, this procedure changes. All employers with more than 10 employees will submit 2-NDFL and 6-NDFL in electronic form (paragraph 6, clause 19, article 2 of Federal Law No. 325-FZ of September 29, 2019).

Failure to comply with the electronic form will entail a fine of 200 rubles for each calculation/certificate (Article 119.1 of the Tax Code of the Russian Federation).

Personal income tax reporting forms for 2022

For the year, personal income tax must be reported using Form 6-NDFL, which includes filling out Appendix No. 1 - the former certificate 2-NDFL.

We are submitting the 2-NDFL certificate in annual reporting for the first time. It was not included in the 2022 quarterly reporting.

Certificate 2-NDFL is filled out once a year separately for each employee,

to whom the income was paid. So you will have to fill out several forms. Their number is equal to the number of employees to whom the company paid income during the year.

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Calculation of 6-NDFL in the new form has already been submitted quarterly during 2021. Before March 1, 2022, the annual 6-NDFL calculation is submitted for the organization as a whole.

From reporting for 2022, Form 6-NDFL was updated by order of the Federal Tax Service of Russia dated September 28, 2022 No. ED-7-11 / [email protected] Lines were added to it for highly qualified specialists and for crediting corporate income tax under clause 3.1 of Article 214 of the Tax Code of the Russian Federation .

Reports must be submitted to the tax office at the place of registration of the organization or individual entrepreneur. For each separate division, you must submit a separate 6-NDFL calculation at the place of its registration.

Firms with up to 10 employees can submit 6-NDFL on paper. The rest need to report in electronic format.

Postponement of reporting deadlines

Currently, annual calculations in form 6-NDFL are provided by organizations and individual entrepreneurs no later than April 1. During the same period, 2-NDFL certificates with features “1” and “3” are also provided (for those cases where personal income tax was withheld by the tax agent).

From January 1, 2022, Federal Law No. 325-FZ dated September 29, 2019 changes the reporting deadline.

Organizations and individual entrepreneurs will submit final 6-NDFL and 2-NDFL certificates before March 1 of the year following the expired tax period (paragraphs 1–3, clause 19, article 2 of Federal Law No. 325-FZ of September 29, 2019).

2-NDFL: due date in 2022

According to Article 230 of the Tax Code of the Russian Federation, the order and letter of the Federal Tax Service, the deadline for submitting the 2nd personal income tax report in 2022 is March 2. Accordingly, all tax agents will be required to submit a report for 2019 no later than 03/02/2020.

Before the amendments to the Tax Code of the Russian Federation came into force, there were 2 different due dates: an earlier one (March 1) - for those tax agents who during the reporting period were unable to withhold taxes from funds paid to individuals, and a later one (April 1) - for all the rest. This rule applied to those cases when persons who are not employees of the company received gifts worth more than 4,000 rubles. It is believed that it is not possible to withhold personal income tax from income received, but it is still necessary to inform the tax service about this.

Starting in 2022, the dates are the same for everyone.

In addition, the limits on the number of employees, which influenced the choice of report form: paper or electronic, also changed. Now the 2-NDFL report is allowed to be submitted:

on paper - if the number of employees does not exceed 10 people;
in electronic form - if the number of employees exceeds 10 people.

However, electronic reporting can only be submitted through an electronic document management operator. That is, you cannot use flash drives and other storage devices.

Changes in personal income tax for organizations with separate divisions

Federal Law No. 325-FZ dated September 29, 2019 simplifies the procedure for paying tax and submitting personal income tax reports for organizations with separate divisions. According to the current rules, organizations that have separate divisions must pay tax and submit 6-NDFL and 2-NDFL to the tax authorities at the place of registration of the divisions. Organizations that have several separate divisions on the territory of one municipality must pay personal income tax and submit these reports to the Federal Tax Service at the place of registration of each division.

From January 1, 2022, organizations with several separate divisions on the territory of one municipality will be able to pay tax and submit 6-NDFL and 2-NDFL at the location of one of their divisions.

To do this, the organization must notify the tax authorities about the choice of a specific inspectorate for paying tax and submitting reports. The notification must be submitted no later than January 1. At the same time, it will be possible to change the inspectorate to which personal income tax is paid and unified personal income tax reporting is submitted only from next year (paragraph 7, paragraph 19, article 2 of the Federal Law of September 29, 2019 No. 325-FZ).

6-NDFL

The biggest changes have occurred in personal income tax reporting.
In the 6-NDFL report, sections 1 and 2 swapped places, and in the annual report form an appendix with certificates appeared, as in 2-NDFL. Let's figure out what has changed in filling out the report. In the old report form, there were three dates for each salary payment:

“Date of actual receipt of income” is the last day of the month.
“Tax withholding date” is the day the salary is paid.
“Tax payment deadline” is the next business day after the withholding date.

In the report on the new form, there is only one date left - “Tax payment deadline.”

Let’s remember the tax payment deadline for other payments:

For vacation pay, this is the last day of the month in which they were issued. If an employee went on vacation on March 22, and you paid him vacation pay on March 17, then this payment goes into the report for the first quarter with the date March 31.
For sick leave, the deadline for transferring personal income tax is the same as for salary - the next working day after payment and deduction; they can be shown on the same line with the salary.
For payments under GPC agreements, payment upon dismissal, financial assistance and dividends paid during the inter-settlement period, the deadline for transferring tax is the next business day after payment.
For dividends paid on payday, the next business day after the payout.

Take into account only working days when determining the tax payment deadline. If the payment was made before a weekend or holiday, the due date is postponed to the next working day following the non-working day.

You need to reflect the salary that was paid on the last day of the quarter in a special way. The tax office spoke about this in letter N BS-4-11/ [email protected] dated 04/12/2021. Let's figure out what's what, using the example of a report from an individual entrepreneur who hired his first employee in March and gave him a salary on the 31st.

The tax payment deadline is April 1 - this is the second quarter, but payment must be shown in the first quarter. The thing is that line 020 indicates the total amount of tax withheld in the first quarter from all payments. The employee's salary tax was withheld on March 31, so we show the payment in the report for the first quarter. The sum of all lines 022 must be equal to the value from line 020:

The December salary, which was issued on December 31, is not included in the first quarter report.

The second section of the report now reflects the generalized amounts of income, withheld and transferred tax. In the new form, accruals under employment contracts and civil service agreements are indicated in separate lines. Previously, only the amount of dividends was allocated in a separate line.

In addition to sections 1 and 2, the annual report includes Appendix 1. It replaces the 2-NDFL report and consists of certificates for employees, which have remained almost unchanged. Appendix 1 does not need to be included in reports for the first, second and third quarters. An exception is the liquidation of an individual entrepreneur or organization in the middle of the year. Then the application with certificates must be included in the latest 6-NDFL report.

Report form 6-NDFL

Filling procedure

Cancellation of 2-NDFL

Federal Law No. 325-FZ dated September 29, 2019 abolishes the requirement for organizations and individual entrepreneurs to submit certificates in Form 2-NDFL. Tax agents will stop submitting these certificates, starting with reporting for the 2022 tax period. In 2022, this responsibility remains with tax agents.

For 2022 and subsequent tax periods, information on the income of individuals and the amount of tax withheld and transferred to the budget will be presented as part of the calculation in Form 6-NDFL (paragraph 8, clause 19, article 2 of Federal Law dated September 29, 2019 No. 325- Federal Law). The procedure for submitting the new form 6-NDFL has not yet been developed.

What has changed in personal income tax reporting?

Form 6-NDFL has undergone the following changes.

Starting from 2022, 6-NDFL includes a certificate of income and tax amounts of an individual. From 2022, there is no need to submit 2-NDFL separately.
Sections 1 and 2 have been swapped: starting from 2022, the report first indicates the timing of the transfer and the amount of personal income tax, and then generalized information on the tax.
Both sections are supplemented with fields for indicating the BCC for personal income tax. From 2021, a progressive scale of personal income tax will be introduced. Therefore, in the 6-NDFL report, separate sections will be filled out for each rate.
In the second section, starting from 2022, not only income in the form of dividends is highlighted, but also income from employment contracts and income from civil process agreements.

There are other innovations as well. In particular, the rules for clarifying information:

if you need to clarify the calculation, 6-NDFL is submitted without attachments (i.e., without certificates of income and tax amounts for individuals);
if the income certificate changes, then it must be submitted along with the calculation ;
if you need to provide information about the impossibility of withholding tax, the amount of income from which tax was not withheld, and the amount of unwithheld tax, they are presented as part of the Calculation in the form of a Certificate . For this purpose, the section “Amount of income from which tax was not withheld by the tax agent and the amount of tax not withheld” was added to the document.

The form of the certificate that is issued to the employee has generally remained the same. But there are innovations here too. In particular, the numbering of sections has been changed, the section on deductions has been supplemented, and a new section has appeared to include information about the impossibility of withholding tax.

Personal income tax benefits for disaster victims

Federal Law No. 323-FZ dated September 29, 2019 expanded the list of personal income tax benefits for victims in Russia of terrorist attacks, natural disasters or other emergency circumstances.

Previously, only cash payments to such individuals and members of their families, including in the form of financial assistance, were exempt from personal income tax. According to the new rules, all income received by victims is exempt from personal income tax, including income in kind, as well as debt forgiveness.

This benefit applies starting January 1, 2022.

At the same time, the income of citizens who provide living quarters to victims is exempt from personal income tax. Payment for the rental of residential premises for victims is not taxed within the limits of the amounts received by the victims for these purposes from the budget.

What to consider when filling out the calculation for 2021

Form 6-NDFL, the procedure for filling it out and format were approved by Order of the Federal Tax Service dated October 15, 2020 No. ED-7-11/ [email protected] By Order of the Federal Tax Service dated September 28, 2021 No. ED-7-11/ [email protected] changes were made to the form, which come into force on 01/01/2022 and apply starting from the submission of the calculation for 2021.
As before, the calculation is made on an accrual basis for the reporting periods: first quarter, half a year, nine months and a year. It must include a title page, Section 1 and Section 2. And the calculation for the year also includes Appendix 1 - “Certificate of income and tax amounts of an individual.”

Submit 6-NDFL calculations online for free

Title page

From January 1, 2022, in case of deregistration as an individual entrepreneur or head of a peasant farm, one of the following codes is indicated in the “Reporting period (code)” field (Appendix 1 to the filling procedure):

83 - if the calculation is submitted for the first quarter;
84 - for half a year;
85 - in 9 months;
86 - per year.

Otherwise, the title page of the 6-NDFL calculation is filled out as before.

Section 1 “Data on tax agent obligations”

Section 1 indicates the timing of the transfer and the amount of withheld tax for the last three months of the reporting period:

in field 020 - the amount of personal income tax withheld in the 4th quarter generalized for all individuals;
in field 021 - the date no later than which the withheld tax must be transferred (clause 6 of Article 226, clause 9 of Article 226.1 of the Tax Code of the Russian Federation);
in field 022 - the generalized amount of withheld tax that must be transferred on the date from field 021.

The number of completed lines with fields 021–022 depends on the number of incomes on which taxes need to be transferred at different times, for example, salary, sick leave, dividends, etc. The value in field 020 must be equal to the sum of the values in fields 022.

In field 030 indicate the total amount of tax returned by the tax agent to individuals in the 4th quarter.

Each block of fields 031 - 032 is filled in as follows:

in field 031 - date of tax refund;
in field 032 - the amount of tax returned on the date specified in field 031.

The sum of the values of all fields 032 must correspond to the value of field 030.

Section 2 “Calculation of calculated, withheld and transferred personal income tax amounts”

Noticeable changes for reporting for 2022 appeared in Section 2, which reflect the sums of accrued income, calculated and withheld tax aggregated for all individuals on an accrual basis from the beginning of the tax period.

Section 2 is completed for each tax rate applied in the tax period.

From the total amount of income accrued for 2022 (field 110), in addition to the amount of dividends (field 111), the following are distinguished:

in field 112 - the amount of income under employment agreements (contracts);
in field 113 - the amount of income under civil contracts, the subject of which is the performance of work (provision of services);
in the new field 115 - from lines 112 and 113, including the amount of accrued income for all highly qualified specialists.

Field 120 indicates the total number of individuals to whom taxable income was accrued during the reporting period. If an employee was fired and rehired several times during the year, he is counted once.

In the newly introduced field 121 from field 120, the number of highly qualified specialists who have received income since the beginning of the year is highlighted.

Field 130 reflects the total amount of tax deductions that have been provided since the beginning of the year.

In field 140 indicate the amount of tax calculated from the beginning of the year, highlighting, among other things:

in field 141 - the amount of tax calculated on income in the form of dividends;
in the new field 142 - the amount of tax calculated on the income of highly qualified specialists.

In addition to the amount of the fixed advance payment accepted to reduce the amount of calculated tax from the beginning of the tax period (field 150), a new indicator has been introduced into the calculation of 6-NDFL that reduces the calculated tax - field 155. Here the amount of income tax to be offset is indicated.

Fill out, check and submit the new form 6-NDFL online

Example . The organization has 7 employees, one of whom is a foreign highly qualified specialist. The salary of each employee is 85,000 rubles per month (deductions are not provided). Section 2 of the annual calculation will look like this:

Personal income tax benefits for students

Federal Law No. 327-FZ of September 29, 2019 exempted financial aid paid to students from personal income tax.

According to the current rules, only scholarships for students, graduate students, residents and assistant trainees of organizations engaged in educational activities are not subject to personal income tax.

From January 1, 2022, amounts of financial assistance provided by an educational organization to students (cadets), graduate students, adjuncts, residents and assistant trainees are exempt from personal income tax.

Exemption from personal income tax when selling housing

Federal Law No. 210-FZ of July 26, 2019 reduced the minimum period of ownership of housing in order to be exempt from personal income tax when selling it.

Now, as a general rule, the minimum period of ownership of real estate for the purposes of exemption from personal income tax on income from its sale is 5 years (217.1 of the Tax Code of the Russian Federation).

From January 1, 2022, upon the sale of the only home owned by the taxpayer (including joint property of spouses) for three years, personal income tax will not be charged. This exemption from personal income tax also applies to the land plot on which the residential premises for sale are located (Clause 3, Article 1 of Federal Law No. 210-FZ of July 26, 2019).

Personal income tax benefits for debtors

Federal Law No. 210-FZ of July 26, 2019 exempted bad debts of individuals from personal income tax. We are talking about income in the form of debt to organizations or individual entrepreneurs, from the repayment of which the taxpayer is fully or partially exempt due to the recognition of such debt as uncollectible.

In order for such income to be exempt from personal income tax, an individual must not be dependent on the creditor and must not be in an employment relationship with him. Moreover, such income should not be financial assistance or a form of counter-fulfillment of an obligation to an individual. The new benefit will begin to operate on January 1, 2022 (clause 62.1 of Article 217 of the Tax Code of the Russian Federation).