How to close the personal income tax balance at the end of 2022 for a non-resident employee. ZUP 3

• Documents that can be used to make personal income tax accounting adjustments
• Document Recalculation of personal income tax
• Document Personal income tax accounting transaction
• Example 1. Recalculation of personal income tax due to loss of the right to deduction
• Example 2. Recalculation of personal income tax due to erroneous personal income tax assessment
• Example 3. Transfer of income to another period due to incorrect formation of the Statement
• Example 4. Unwithheld personal income tax
• Example 5. Refund of personal income tax to a dismissed employee if a negative amount was accrued in the month of dismissal

Documents that can be used to make personal income tax accounting adjustments

Documents that can be used to make personal income tax accounting adjustments

Adjustments to personal income tax accounting can be made using the following documents:

• Recalculation of personal income tax (Taxes and contributions - Recalculation of personal income tax) is a document that allows you to register the recalculation of calculated personal income tax (including for previous tax periods).
• Personal income tax accounting transaction (Taxes and contributions - See also - Personal income tax accounting transactions) - a document that allows you to make manual adjustments in personal income tax accounting;
• Data transfer (Administration – See also – Data transfers) is a document that can be used to register adjustments to any registers, including personal income tax. Information is entered directly into the registers, so adjustments are more labor-intensive than adjustments using a specialized document. Therefore, we will not consider the adjustments in this document in detail.

Document “Recalculation of personal income tax”

The document Recalculation of Personal Income Tax makes movements not only in accounting for personal income tax, but also in mutual settlements with employees - according to accumulation registers:

• Accounting settlements with employees
• Mutual settlements with employees
• Salary payable
• Retention accruals for employees.

in most cases you need to use this document to adjust the calculated

It is important to correctly indicate in the header of the document:

• In the Tax period (year) —the year for which the tax needs to be recalculated;
• In the Month of recalculation - the month in which the recalculation will be reflected in salary reports and accounting.

By clicking the Fill , the program recalculates the tax for the tax period specified in the header for all persons who received income, and if the tax was previously calculated incorrectly, then lines appear in the document on the personal income tax .

On the right side of the form there is information about the recalculation of deductions: standard, property and personal.

Payment Adjustment tab is filled in:

• If the result of recalculation of personal income tax is negative, then the tab is filled in with a similar negative amount. This amount will appear in salary reporting as personal income tax to be offset against future payments .
• If, as a result of recalculation, personal income tax is additionally accrued (a positive amount), and at the same time there is uncredited personal income tax for the employee to be offset against future payments , then the tab is filled in with a positive amount for the offset amount. In salary reports, this amount will be displayed as Over-withheld personal income tax credited .

The optimal option for using the Personal Income Tax Recalculation would be an automatic tax recalculation. If personal income tax was previously calculated incorrectly, you need to find the cause of the error, eliminate it and then automatically recalculate the calculated tax in the document.

Document “Personal Income Tax Accounting Operation”

The document Personal Tax Accounting Transaction allows you to register movements in all main personal income tax accounting registers.

This document can be used to reflect income and taxes that are not reflected in ZUP 3 by other documents (for example, when accrual and payment take place in the Accounting database). This document is also convenient to use for adjustments.

The document must be filled out manually only.

The header of the document indicates the Organization, Employee (individual), and the date of the transaction .

The transaction date is the date of generation of information for personal income tax accounting purposes. The registers fall into the Period .

The data in the Personal Income Tax Accounting Transaction is filled out on several tabs. Consider each in more detail.

Income tab

On the Income , you can make adjustments to the Income Accounting register for the purposes of calculating personal income tax , as well as to the register Taxpayers’ calculations with the personal income tax budget regarding the calculation of tax on dividends, rates of 9%, 35%.

Income tab has the following columns:

• Date of receipt of income - the date of actual receipt of income in accordance with Article 223 of the Tax Code of the Russian Federation;
• Income code - a numeric income code, selected from the Types of Personal Income Tax ;
• Type of income - category of income. Selected from the list, the composition of which depends on the Revenue Code ;
• Amount of income - the amount of income received;
• Deduction code - a numeric deduction code provided for a given income (determined by the Income Code );
• Deduction amount - the deduction amount according to the deduction code specified in the corresponding field;
• Tax calculated for dividends, rates of 9%, 15% - the amount of personal income tax calculated according to the listed criteria from income up to the excess. This amount is not indicated on the Calculated tab at 13% (30%) except for dividends ;
• Tax on excess dividends is the amount of personal income tax calculated on dividends and other income at rates of 9%, 15% on income in excess.
• Income tax for dividends - the amount of income tax that is offset against the reduction of personal income tax;
• Line of Section 2 of the 6-NDFL Calculation —allows you to indicate in which lines of Section 2 of the report (from 2022) income will be reflected.
• Separate division - filled in if income is reflected in a separate division;
• Income from sources outside the Russian Federation —check this box if a separate division is located outside the Russian Federation.

Tab “Calculated at 13% (30%) excluding dividends”

On the tab Calculated at 13% (30%) in addition to dividends, the register is adjusted Calculations of taxpayers from budgets for personal income tax : information about the calculated tax at a rate of 13% (for non-residents 30%) excluding personal income tax on dividends.

The tab Calculated at 13% (30%) in addition to dividends has the following columns:

• Amount - the amount of calculated personal income tax on income before excess;
• Advances offset - the amount of advance payments for a patent offset when calculating tax on income up to the excess.
• Excess amount - the amount of calculated personal income tax on income in excess of the excess;
• Advances offset (against excess) - the amount of advance payments on a patent offset when calculating tax on income in excess of the excess.
• Resp. Art. 226.1 Tax Code of the Russian Federation

The remaining columns coincide with similar columns on the Income .

Deductions Provided Tab

The data specified on the Provided deductions forms movements in the Provided standard and social deductions (NDFL) .

The tab Provided deductions has the following columns:

• Month of the tax period - the month in which the provision of the deduction is registered;
• Deduction code - a numeric deduction code, selected from the directory Types of personal income tax deductions ;
• Deduction amount - the amount of the deduction provided;
• Month of the deduction period - the month for which the deduction is provided.
• Resp. Art. 226.1 Tax Code of the Russian Federation

The remaining columns coincide with similar columns on the Income .

Tab “Hold on all bets”

The data specified on the Withheld tab for all rates registers personal income tax withholding for:

• accumulation register Calculations of taxpayers from budgets for personal income tax (by type of movement Expense );
• accumulation register Calculations of tax agents with the budget for personal income tax (by type of movement Receipt );
• income tax turnover register for transfer ;
• listed in the personal income tax turnover register .

The fact that the document, when filling out the Withheld tab for all bets, makes movements in the personal income tax register listed is erroneous behavior of the program.

To get around the error, if you adjust the withheld personal income tax on the Withheld at all rates , in the same document you should also adjust the transfer of this tax on the Listed at all rates tab .

On the Withheld tab for all bets there are the following columns:

• Tax rate - a group of personal income tax rates, selected from a predefined list;
• Rate - the rate applicable to the income from which the withholding is made;
• Amount —the amount of tax withheld;
• Transfer deadline - the deadline for transferring personal income tax to the budget, selected from the list;
• The amount of income paid (2016-2020) is the amount of income from which personal income tax must be transferred to the budget. To be completed for amounts withheld until 2022;
• Resp. Art. 226.1 of the Tax Code of the Russian Federation is a special field that is used only for dividends. The checkbox affects the deadline for transferring personal income tax.
• Document basis - the document with which the income was accrued, from which deduction is made.

The remaining columns coincide with similar columns on the Income .

Tab "Listed on all bids"

The data Listed tab for all rates registers the transfer of personal income tax to the budget. Movements in the accumulation register Calculations of tax agents with the budget for personal income tax with the type of movement Expense .

tab for all bets has the following columns:

• Month of the tax period - the month for which personal income tax is transferred;
• Rate - the rate at which the tax is calculated and withheld;
• Amount - the amount of tax paid;
• Payment details - details of the payment order used to transfer personal income tax to the budget;
• Calculated on dividends – the checkbox is checked if the tax calculated on dividends is transferred;
• Resp. Art. 226.1 of the Tax Code of the Russian Federation is a special field that is used only for dividends. The checkbox affects the deadline for transferring personal income tax.
• Registration separately divisions - the tax authority to which the tax is transferred. To be completed only for transfers to a separate division.

We provide standard deductions for past periods

Who provides historical deductions?

Standard deductions are provided as rights to them arise in relation to income of the current period. However, if the accountant discovered an error or the individual presented supporting documents after some time, then deductions should be provided in respect of income for previous periods in which the corresponding right arose <*>.

This can be done by an organization that, at the time the individual’s right to standard deductions arose, was the place of his main work <*> and paid him income. not entitled to the standard deduction for income for periods of work for other employers.

.
Attention! Unlike social and property deductions, standard deductions do not accumulate and are not carried forward to subsequent months.
Example. We determine the place of provision of standard deductions for past periods

In December 2022, an individual learned that from July 2022 he has the right to a standard deduction for a dependent - a wife on parental leave to care for a child under three years of age.

In the period from July to September 2022, the individual’s main place of work was organization “A”, from October 2022 to the present – ​​organization “B”.

Based on supporting documents, standard deductions for the wife as a dependent are provided by:

— for July — September 2022 — organization “A”;

- from October 2022 - organization "B".

If there is no place of main work, deductions can be provided by another organization - the source of income in that previous period. The basis for this is a written application from the individual and the presented work book (in the absence of a work book, the reason should be indicated in the application) <*>.

How to provide deductions for past periods?

Recalculation of income tax is carried out starting from the month in which the right to deductions arises.
However, this can be done in relation to amounts of income tax, from the moment of payment to the budget of which no more than three years
<*>. This period is counted from the date following the date of excess tax payment and expires in the corresponding month and day of its last year. If the last day is a non-working day, the expiration date is considered to be the next working day <*>.

In general, an individual’s application for recalculation of income tax is not required. However, its presence may be useful in a situation where the date of submission of supporting documents is disputed.

When recalculating income tax, the tax base is determined in accordance with the generally established procedure for each calendar month using the formula <*>:

In this case, standard deductions are provided in the amounts that were in effect in the month for which the income tax is recalculated <*>.

When recalculating income tax, you should take into account

the established sequence of providing tax deductions: first standard, then social and property (for the construction / purchase of housing) <*>. Based on this, providing standard deductions for past periods will reduce the amount of income for the purposes of providing other types of deductions. Therefore, in the months for which income tax is recalculated in connection with the provision of standard deductions, it will be necessary to revise the amounts of social and property deductions, if they were provided.

The organization determines what to do with the excessively withheld amount of income tax based on the wishes of the individual. This amount can be <*>:

— offset against future payments for this tax;

- return.

Example. We provide standard deductions for past periods

At the end of November 2022, the employee presented birth certificates at his main place of work, according to which two children were born to him in September 2018.

The employee wished to offset the excess amount of income tax withheld against the payment of income tax for November.

The earnings accrued to the employee in this organization were: for September - 500 rubles, for October - 700 rubles, for November - 900 rubles.

The procedure for calculating income tax is presented in the table

Example 1. Recalculation of personal income tax due to loss of the right to deduction

Employee Olkhova O.O. was provided with a double deduction as a single parent under deduction code 134 . In July 2022, it became clear that from November 2020, the right to double deduction was lost due to marriage.

It is necessary to reflect the recalculation of the tax of Olkhovaya O.O. in July 2021.

We will introduce for Olkhova O.O. a new Application for deductions for personal income tax (Taxes and contributions - Applications for deductions - Application for deductions for personal income tax), in which we indicate that from November 2022 the employee should be provided with a deduction under code 126 .

Then enter the document Recalculation of personal income tax . In the header of the document, we will indicate in the Tax period (year) the year for which the tax needs to be recalculated - 2020. In the Month of recalculation we will indicate July 2021 - the month in which we carry out additional assessments.

the Fill button, a tax recalculation for Olkhovaya O.O. automatically appears in the document. The table on the right side of the form displays the reversal of deduction under code 134 and the application of deduction under code 126 .

in the personal income tax that displays the amount of additional tax charged.

calculated in the document Recalculation of personal income tax will be withheld at the next payment of income. In our example, this is the payment of wages for July 2022.

Amount according to the basis document Recalculation of personal income tax will reduce the amount payable.

And it will increase the amount of personal income tax to be transferred.

payslip for July 2021 shows that mutual settlements with the employee correctly closed at zero .

In personal income tax reporting, recalculation amounts will be reflected in the reports for 2020.

Should I make clarifications to 6-NDFL?

This question arises if the application for the “children’s” deduction is written in the middle of the year, for example, in November. The accountant understands that he should have applied the deduction in January - October, but did not do so. As a result, 6-NDFL reports for the first quarter, half-year and 9 months of the current year were prepared without taking into account the corresponding amounts. Do I need to submit “clarifications”?

No no need. Although the employee had the right to deduct since January, the accountant only learned about it in November. This means that the recalculation for January - October should be dated in November and reflected in form 6-NDFL at the end of the year. No adjustments for previous reporting periods are required. The Federal Tax Service came to similar conclusions in letter No. BS-4-11/18095 dated September 17, 2018 (see “The Federal Tax Service reminded how to reflect property deductions in the calculation of 6-NDFL”). True, it talked about a property deduction, but this does not change the essence of the matter.

Fill out, check and submit the current Form 6‑NDFL via the Internet Submit for free

Example 2. Recalculation of personal income tax due to erroneous personal income tax assessment

In December 2022, employee Topolev T.T. received an accrual that was erroneously configured as subject to personal income tax. It is necessary to reflect the recalculation of tax in August 2022 for December 2020 and reflect the personal income tax refund.

First of all, you should correct the employee’s income data in 2020. There are two ways to do this:

• reconfigure the accrual in which it was erroneously indicated that it is subject to personal income tax, and re-post the document with which this accrual was made. Reconsideration is necessary in order to exclude the accrual from the employee’s taxable base.
• Reverse income using the document Personal Income Tax Accounting Operation .

We will use option 2.

Let's create a document Personal Income Tax Accounting Operation . In the header we will indicate the Date of the document and the Date of the operation – 08/31/2021.

On the Income , fill in the line with the income reversal.

To correctly fill out the tab, you can use the transcripts in the analytical reports on personal income tax.

For example, in the report Analysis of personal income tax by base documents (Taxes and contributions - Reports on taxes and contributions), we will display a breakdown of the field Date of receipt of income . To do this, double-click on the desired amount of income and select the field Date of receipt of income .

The transcript will open.

Now you need to register the reduction in the calculated tax. This needs to be done specifically with the document Recalculation of Personal Income Tax , and not the Operation of Personal Income Tax Accounting . Let's look at why.

If we enter a reversal of the calculated tax in the Personal Income Tax Accounting Operation on the Calculated tab at 13% (30%) excluding dividends .

then this reversal of the calculated tax will not be reflected in the Payslip .

This personal income tax will not be reflected in other salary reporting ( Full set of accruals, deductions and payments , etc.). It will not be included in the document Reflection of salaries in accounting (Salary – Reflection of salaries in accounting), and therefore will not be reflected in the postings. Also, the document Refund of Personal Income Tax (Taxes and Contributions - Refund of Personal Income Tax) will not be filled in automatically.

Therefore, you will need to enter the Personal Income Tax Recalculation .

Clicking the Fill on the personal income tax will display the reversal of the calculated tax.

Payment Adjustment tab will also be filled in .

Let's analyze the Payslip . The amount of calculated personal income tax has been reduced:

• 6,500 (original personal income tax) – 130 (personal income tax from the document “Recalculation of personal income tax”) = 6,370 rubles.

Also, data from the Payment Adjustment will be displayed in the section For reference as personal income tax for offset against future payments .

Let's fill out the document Return of personal income tax . It will fill in automatically.

pay the personal income tax refund through interpayment through the bank in accordance with Art. 231 Tax Code of the Russian Federation.

In the Settlement Sheet, the amount of the refunded tax will be reflected in the line Credited for excessively withheld personal income tax in the Reference .

In 6-NDFL (from 2022), the tax refund will be reflected in the report for 9 months of 2022 on the date of the actual refund.

Please note that the Tax Refund Date in 6-NDFL (from 2022) is filled in in ZUP 3 with an error:

• Displaying an erroneous personal income tax return date in section 1 of the 6-NDFL report (from 2021) in ZUP 3

How to reflect an overpayment of personal income tax in “1C: Salary and Personnel Management 8” (rev. 3)

In the “1C: Salaries and Personnel Management 8” program, edition 3, in the event of an overpayment of personal income tax, a number of actions should be performed to correctly reflect the transfer for individuals.

The procedure depends on whether there will be further personal income tax transfers to the tax authority before the 2-NDFL certificate is generated.

Let's look at the sequence of actions to obtain a correct 2-NDFL certificate in the 1C: Salaries and Personnel Management 8 program using an example.

Let’s assume that the organization has 2 employees with a salary of 10,000 rubles. In January 2022, when calculating salaries, personal income tax was calculated for each of them in the amount of 1,300 rubles. and transferred when paying salaries to the budget in a total amount of 2,600 rubles. In February 2022, one of the employees declared his right to standard tax deductions, and as a result of the recalculation of the tax from the beginning of the year to be transferred to the budget, an amount is calculated that takes into account the overpayment that occurred.

Example 1

Note

Here and further in the examples under consideration, in the settings of the organization’s accounting policy for personal income tax (
Settings
-
Organization
- tab
Accounting policy and other settings
- link
Accounting policy
)
the Application of standard deductions on an accrual basis during the tax period is
.

In January 2022, employees of S.S. Gorbunkov and V.S. Ivy was charged 10,000 rubles, paid 8,700 rubles, and for each of them personal income tax was 1,300 rubles. transferred to the budget in the total amount of 2,600 rubles.

In February 2022, V.S. Plyushch applied for the provision of standard tax deductions for three children with the code from the beginning of the year:

• “126” for the first child - 1,400 rubles;
• “127” for the second child - 1,400 rubles;
• “128” for the third child - 3,000 rubles.

The total amount of standard deductions for 1 month is 5,800 rubles.

When calculating wages in the document Accrual of wages and contributions as a result of applying deductions for January and February in the amount of 11,600 rubles. There was an overpayment of personal income tax for taxpayer V.S. Ivy in the amount of 208 rub. (Fig. 1). According to employee S.S. Gorbunkov should be transferred 1,300 rubles. In general, 1,092 rubles should be transferred to the budget.

Rice. 1. Calculation of personal income tax in the document “Calculation of salaries and contributions”

The report Complete set of accruals, deductions and payments (Fig. 2) reflects the total amount of tax withheld in February 2022 - 1,092 rubles.

Rice. 2. Report “Full set of charges, deductions and payments”

When generating a payroll in the 1C: Salaries and Personnel Management 8 program, edition 3, the amount to be paid and the personal income tax to be transferred are separately generated for each individual (Fig. 3). Employee S.S. Gorbunkov should transfer the salary amount of 8,700 rubles. and transfer the calculated personal income tax of 1,300 rubles to the budget. Employee V.S. Ivy should transfer a salary of 10,000 rubles. You should not transfer personal income tax this month, since there is an overpayment left over from last month. According to employee V.S. Ivy registered a refund of the overpaid tax amount of 208 rubles. document Refund of personal income tax in the Taxes and contributions menu.

By default, in the document Statement to the Bank, in the Payment of salaries and transfer of personal income tax block, the Tax is transferred along with the salary flag is selected. Carrying out this document without preliminary analysis and changes to the default settings will lead to an error in the system: the program will register that the tax agent transferred an amount greater than required - 1,300 rubles. instead of 1,092 rub.

Rice. 3. Personal income tax to be transferred in the payroll

To avoid such a mistake, it is recommended to analyze personal income tax using reports every month after calculating wages before generating statements:

• Analysis of personal income tax by date of receipt of income;
• Analysis of personal income tax based on documents;
• Analysis of personal income tax by month.

The Remaining to be withheld field in these reports will indicate the actual amount of personal income tax to be withheld and transferred to taxpayers and to the tax agent in general.

Please note that the Remaining to Hold and Remaining to List fields do not appear in reports by default. They can be added by clicking the Settings button - Advanced view - Fields and sorting tab by checking the appropriate flags.

If there is a discrepancy between the amount to be withheld on reports and on payroll, you cannot use the default settings in payroll. In this case, you should disable the default Tax is transferred along with salary flag. Click the link Enter personal income tax transfer data to go to the document Personal income tax transfers to the budget. This document should indicate the correct amount of tax withheld and remitted for the entire organization. In Example 1 the amount to be transferred is 1,092 rubles. In this case, you can create a Register of transferred tax amounts using the Register of transferred personal income tax amounts button (Fig. 4) and make sure that the program correctly distributes personal income tax transfers.

After registering the transfer of personal income tax in the manner described above in the 2-personal income tax certificates generated for both employees, the tax calculated, withheld and transferred will be displayed correctly.

Rice. 4. Report “Register of transferred tax amounts”

Example 3. Transfer of income to another period due to incorrect formation of the Statement

Employee Dubov D.D. was awarded the Bonus in March 2022. The bonus was paid on March 31, 2021. Due to an error in the formation of documents, the Statement , the amount according to the basis document for the Bonus was added to the Statement dated 06/05/2021 for the payment of salaries for May 2022.

After this, the premium in personal income tax reports began to refer to June 2021. In addition, since Dubov’s income exceeded 5 million rubles in May 2022, the bonus amount in the 2-NDFL falls into the 15% .

Let's move the income back to the correct date of receipt of income (03/31/2021).

Let’s create a document Personal Income Tax Accounting Operation and reflect the reverse movement of income:

• On the erroneous date of receipt of income (06/05/2021), we will enter the amount of income with a minus;
• On the correct date of receipt of income (03/31/2021), we will enter a positive amount of income.

To correctly fill out the tab, you can use the transcripts in the analytical reports on personal income tax.

After this, income will again be correctly applied to March 2021.

Example 4. Unwithheld personal income tax

An error was discovered in the withheld personal income tax for employee E. E. Yolkin. In June 2022, the employee’s personal income tax withholding in ZUP 3 is not fully reflected. It is necessary to register the withholding of the remaining amount.

Let's enter the document Personal Income Tax Accounting Transaction . The transaction date is the current date at the time of the adjustment, 08/31/2021.

Let's fill in the Withheld tab for all bets .

To correctly fill in the data, you can use transcripts in analytical reports on personal income tax.

Since there is a problem in the document: when tax is withheld, movements are created in the Listed Personal Income Tax , then the transfer of personal income tax should also be registered with the same document. Let's fill in the Listed tab for all bets .

Please note that in the Payment Details you should indicate the details of the exact payment order that transferred this tax. In our example, personal income tax was transferred on time, along with other personal income tax from the salary for June 2021, so the corresponding payment details are indicated.

Now the personal income tax amount is withheld in full.