Typical entries for payroll deductions. How to record the deduction of material damage from an employee’s salary. Accounting entries for withholding personal income tax from wages

For calculations with the budget for taxes and fees in the Chart of Accounts accounting(approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n) provides for account 68 “Calculations for taxes and fees”, to which you need to open a corresponding sub-account (for example, “NDFL”).

Personal income tax accrued: posting

At personal income tax calculation No entry is made from the income of an individual.

Personal income tax withheld: posting

The entries drawn up when withholding personal income tax from the income of employees (other individuals who received payments from a tax agent) depend on the specific situation.

Personal income tax withheld from wages: posting

The deduction of personal income tax from employees' salaries is reflected in the debit of account 70 “Settlements with personnel for wages” and the credit of account 68 “Calculations for taxes and fees”, subaccount “Personal Income Tax”.

Personal income tax withheld from vacation pay: posting

When withholding personal income tax from vacation pay paid to an employee, the same entry is drawn up as when withholding tax from his salary - Debit of account 70 - Credit of account 68-NDFL.

Personal income tax withheld from financial assistance paid to the employee

In this case, a posting is made Debit of account 73 “Settlements with personnel for other operations” - Credit of account 68-NDFL.

Personal income tax withheld when paying money to individuals who are not employees

For example, when paying for work or services under the GPA. Then you need to make a wiring Debit of account 76 “Settlements with various debtors and creditors” - Credit of account 68-NDFL.

Personal income tax withheld from the amount of dividends: posting

When withholding personal income tax from the amount of dividends paid, the entries will depend on whether the recipient of the dividends is an employee of the organization or not.

Personal income tax transferred to the budget: posting

Regardless of what income (salary, dividends, etc.) the personal income tax is transferred to the budget, the following entry is drawn up: Debit of account 68-NDFL - Credit of account 51 “Current accounts”.

As you know, after calculating personal income tax, it is necessary to make the appropriate entries in accounting. Personal income tax is deducted before the salary is paid, so employees receive the amount in their hands, taking into account the reduction made. Responsibility for carrying out this operation lies with the employer. When is personal income tax withheld from wages, wiring must also be done at the appropriate time so as not to violate the established order.

Features of tax calculation

The main types of income for which personal income tax must be withheld are all kinds of accruals for labor and GPC agreement. This list includes not only direct wages, but also bonuses, allowances, and some compensation received. Special formulas are used to calculate payments.

However, personal income tax postings are made in the following situations:

• when calculating salaries;
• when deducting tax;
• when issuing wages;
• after transferring the personal income tax amount to the budget.

If an organization has employees who are periodically sent on business trips, they are entitled to corresponding travel payments, which are also taxed (taking into account established by law limit).

So, after deduction of personal income tax, the posting is completed in accordance with the appropriate procedure.

In a situation with travel expenses There are several types of wiring:

• when issuing an advance to an employee for travel expenses;
• when calculating expenses;
• if personal income tax is assessed on amounts for business trips that exceed the norm;
• After the personal income tax is transferred to the budget, the posting is also done.

If you purchase any services from individual It may also be necessary to make tax payments. In this case, the organization must deduct the appropriate amount and provide the seller with cash taking into account personal income tax payments. In such a situation, wiring is also done:

• when the product or service was purchased from an individual;
• posting when withholding personal income tax;
• when transferring personal income tax to the budget;
• when transferring the amount for services or goods to the seller.

When personal income tax has been charged on the amount, the posting of its deduction and transfer to the treasury is mandatory. After all, entities transferring income to individuals, according to general rule simultaneously become tax agents. Accordingly, their responsibilities include withholding and remitting tax payments.

Postings and accounts

After personal income tax is calculated, postings are made according to Kt account 68, if we are talking about withholding. For debit turnovers there is a different numbering:

• for payment of dividends to shareholders and founders - account 75;
• when withholding tax from wages – 70;
• when it comes to financial assistance – 73;
• for deductions from civil law income – 76;
• for short-term loans from individuals – 66;
• long-term loans – 67;

When transferring the total personal income tax to the budget - Dt 68 and credit turnover on the 51st account.

Payroll postings are typically made on the last day of the month. If we are talking about other income, then postings are made on the same day. This accounting manipulation is mandatory and is reflected in the relevant registers. Also always use identification numbers accounting accounts to give documentation and reporting a clear look.

The implementation of such operations is prescribed by law and is mandatory for various organizations and individual entrepreneurs paying income to individuals. It is important to consider that personal income tax can be withheld not only from the wages that employees receive, but also from other income received and payments made. For example, when purchasing a service or product from an individual.

In Russia, wages are considered taxable income. The responsibility for withholding tax and transferring it to the budget rests with the employer.

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How is personal income tax withheld from wages processed in 2019? The employer is required to withhold income tax from employees' salaries.

But not all income of an employee is taxable. In what cases is personal income tax withheld in 2019 and how to correctly display the operation in accounting?

Basic moments

When calculating wages, any employer must accrue, withhold and pay to the budget mandatory tax on the income of an individual, that is, his employee.

By Russian legislation Payments to hired personnel are made at least twice a month. Personal income tax is withheld only once a month based on monthly calculations.

Namely, personal income tax is not charged on compensation payments, state benefits,.

Personal income tax must be withheld from such payments as:

• wage;
• amounts for writs of execution;
• and (other than those excluded);
• (for business trips within the Russian Federation from 700 rubles, for foreign trips - from 2,500 rubles);
• financial assistance in the amount of more than 4,000 rubles for an employee and in the amount of over 50,000 rubles for the birth of a child;
• dividends;
• payments for material benefits;
• income in kind;
• credit interest.

Where does the payment go?

The employer is obliged to transfer the personal income tax withheld from wages to the budget. For this purpose, special reporting is provided for the agent, in which he must display the amount of taxable income and the amount of calculated taxes ().

Personal income taxes are deducted to replenish the state treasury. Subsequently the funds are used for financing government programs, including the social security of taxpayers.

The social level in the state largely depends on the completeness of tax payment. Main part income taxes goes to the budgets of the constituent entities of the Russian Federation, but a certain share is allocated to local budgets.

The tax agent transfers taxes withheld from employee salaries to tax authorities at the place of registration. A separate division makes payments at its location.

In this case, income tax is paid in a single payment. Further distribution among budgets is handled by the Federal Treasury.

It should be noted that citizens often confuse the withholding of personal income tax from wages with pension contributions. It is important to understand that this tax has nothing to do with contributions to the Pension Fund.

Legal basis

Accounting for transactions related to personal income tax settlements is carried out in accordance with the Instructions for the Application of the Chart of Accounts adopted.

Information about ongoing calculations of taxes and fees paid by the organization is summarized on account 68.

Analytical accounting is organized on this account, which is maintained by type of tax. When accounting for personal income tax amounts, a “personal income tax” subaccount is opened in account 68. Payments to staff are displayed on account 70.

Display of accounting entries

The posting made when deducting personal income tax is an integral part of any calculation of employee income. The only exceptions are non-taxable transactions.

Any calculations are an asset/liability, that is, depending on the direction of calculations, accounts can become active or passive.

The peculiarity of the transaction in question is that, depending on what payment is made, the debit account in it changes, the credit account always remains unchanged.

Account 68, used to record settlements, is a complex account to which several subaccounts can be opened. IN in this case This is a “personal income tax” subaccount.

Tax accrual for payment to the budget is displayed on the credit of account 68, tax payment is carried out on the debit of this account.

Dt60 (76) Kt68. Personal income tax

If personal income tax is withheld from the wages of workers in the main production, the posting will be as follows (the employee works according to):

Dt70 Kt68.NDFL

Primary document

• document's name;
• Date of preparation;
• name of the compiler (organization);
• contents of the business operation;
• the measurement value of a business operation with the display of the units of measurement used;
• the name of the staff positions of the persons who performed and are responsible for the operation and registration;
• signatures of the indicated persons with details for accurate identification.

To the number primary documentation forms used in calculating wages include:

• - a time sheet used to track working hours and payroll calculations. Based on this document, salaries are calculated to employees. It is necessary for maintaining accounting of payroll calculations. In addition, the time sheet acts as an economic justification for labor costs when maintaining tax accounting. In fact, the document certifies the performance of labor activities by personnel.
• statements of settlements and payments
  

  When using the T-49, other statements do not apply. When the salary is transferred immediately to bank cards, then only the T-51 form is used.

• T-53a - a journal used to register payroll statements
  The form is used to register and record all payroll records for employees.
• personal account forms
  

Forms are used to display monthly information about salaries, all accruals, deductions, and payments to employees throughout the year.

When paying dividends

Persons who are participants (founders) of an organization and have a share in the authorized capital of the company have the right to receive part of the profit from activities or dividends.

These earnings remain after all taxes have been withheld from the company's total. Each owner receives dividends in proportion to the size of his share.

Dividends from individuals are considered taxable income. When paying, personal income tax must be withheld from them. The tax rate on dividends for residents of the Russian Federation is 13%, for non-residents – 15%.

Debit 73 Credit 10 (01, 41...50)

– loss of property (materials, goods, fixed assets, money, etc.) has been identified.

The amount of damage that the organization compensates to the party affected by the actions of its employee is reflected in the following posting:

Debit 73 Credit 76 (60)

– the debt to the injured party is reflected.

Write off the amount of damage in excess of the norms of natural loss at the expense of the perpetrators (subparagraph “b”, paragraph 28 of the Regulations on Accounting and Reporting).

For the amount of funds deducted from employee earnings , do the wiring:

Debit 70 Credit 73

– the cost of damage was deducted from the employee’s salary by order of the manager.

If an employee voluntarily or by court decision compensates for amounts in excess of earnings, reflect this as follows:

Debit 50 Credit 73

– the employee is compensated for the amount of damage.

For the amount that the employee does not reimburse the organization (the court found him not guilty, or he has limited financial liability), make an entry:

Debit 91-2 Credit 73

– the cost of damage is written off as other expenses.

The head of the organization may decide to collect the shortfall in market price. The difference between market and book value reflect the shortages by wiring:

Debit 73 Credit 98

– reflects the difference between the book value of the missing valuables and the amount to be recovered from the guilty party.

As the culprit repays the debt, the amount of the shortfall is included in other income:

Debit 98 Credit 91-1

– part of the income of future periods is taken into account as other income.

The head of the organization may decide not to fully or partially recover the shortfall from the guilty employee (Article 240 of the Labor Code of the Russian Federation). The reasons may be different: the employee’s previous merits, difficult financial situation, insignificant damage, etc. The amount of damage is included in other expenses:

Debit 91-2 Credit 73

– the residual value of missing valuables is reflected as part of other expenses.

If the organization refuses to recover the amount of damage from the employee, then personal income tax must be withheld from him, and the cost of damage must be assessed insurance premiums.

Make the same entries if the organization paid for the employee administrative penalty(for example, for violating traffic rules) and subsequently decided not to collect this amount. Don’t forget to also withhold personal income tax and calculate insurance premiums.

Personal income tax

If an organization recovers damages from an employee, there is no need to withhold personal income tax, since in this case the employee does not generate income. This follows from Article 41 of the Tax Code of the Russian Federation.

Situation: is it necessary to withhold personal income tax if an organization refuses to recover material damage from an employee?

Answer: yes, it is necessary.

Personal income tax is assessed on employee income received in cash or in kind (Article 209, paragraph 1 of Article 211 of the Tax Code of the Russian Federation). Income in kind includes, in particular, payment by an organization for employees of goods, work, and services (subclause 1, clause 2, article 211 of the Tax Code of the Russian Federation).

The employee’s obligation to compensate the employer for direct material damage caused to him is prescribed in Article 238 Labor Code RF. Thus, if an employee’s guilt in causing material damage is proven and the amount of damage is determined, the employee has an obligation to the organization to compensate for this damage. However, the manager may completely or partially refuse to recover damages from the perpetrator (Article 240 of the Labor Code of the Russian Federation). In such a situation, it turns out that the organization compensated for the damage (to itself or third parties) instead of the employee. And accordingly, the latter receives income in kind. From this income withholding personal income tax (Articles 210, 211 of the Tax Code of the Russian Federation).

Similar conclusions follow from letters of the Ministry of Finance of Russia dated April 10, 2013 No. 03-04-06/1183, dated November 8, 2012 No. 03-04-06/10-310.

In this case, calculate personal income tax with amounts of direct damage which includes:

– the cost of destroyed (damaged) property;

– costs of acquiring, restoring property (for example, repairs);

– costs of compensation for damage caused by an employee to third parties (for example, compensation for damage in a road accident).

At the same time, the Federal Tax Service of Russia believes that it is not necessary to withhold personal income tax from the amount of a fine paid for an employee for violating traffic rules.

Situation: is it necessary to withhold personal income tax if an organization paid an administrative fine for an employee (for example, for violating traffic rules on the organization’s car)?

Answer: yes, it is necessary. Although the explanations of regulatory agencies on this issue are ambiguous.

According to representatives of the financial department, the cost of paying an administrative fine is damage caused to the employer. Refusal to collect the fine from the guilty employee results in the latter receiving income in kind. Consequently, in such a situation, the organization must withhold personal income tax (letters of the Ministry of Finance of Russia dated June 17, 2014 No. 03-04-05/28925, dated April 12, 2013 No. 03-04-06/12341, dated April 10, 2013 No. 03-04-06/1183, dated November 8, 2012 No. 03-04-06/10-310).

However, according to the Federal Tax Service of Russia, in this case there is no need to withhold personal income tax. After all, if an organization does not collect the amount of a fine from an employee who committed a violation, he does not receive income in kind. This means that there are no grounds for calculating personal income tax.

Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated April 18, 2013 No. ED-4-3/7135.

It is worth noting that the right to explain the legislation on taxes and fees is vested in the Russian Ministry of Finance (Clause 1, Article 34.2 of the Tax Code of the Russian Federation). Wherein tax inspectorates are required to be guided by written explanations from financial department specialists on the application of legislation on taxes and fees (subclause 5, clause 1, article 32 of the Tax Code of the Russian Federation).

Thus, when deciding on the withholding of personal income tax in a case where the organization has not collected the amount of an administrative fine from the guilty employee, be guided by the position of the Russian Ministry of Finance. For example, in the case of paying an administrative fine for an employee who violated traffic rules in the organization’s car. It does not matter how the violation was recorded: by a photo/video recording camera or directly by a police officer.

Advice: there are factors that make it possible not to withhold personal income tax from an administrative fine that the organization did not collect from the guilty employee. They are as follows.

From letters of the Ministry of Finance of Russia dated April 12, 2013 No. 03-04-06/12341, dated April 10, 2013 No. 03-04-06/1183 it follows that in some personal income tax cases no need to hold. This is possible if:

• the employee committed a violation under circumstances excluding financial liability (Article 239 of the Labor Code of the Russian Federation);

• the employer did not provide the employee with conditions for the safety of property;

• the employee acted in accordance with the employer’s order, regulation, or other mandatory documents. For example, a written instruction stating that the employee is obliged to get to the destination as soon as possible.

In such situations, the employee cannot be held financially liable. This means that when an organization pays a fine for an employee, it does not have the obligation to withhold personal income tax.

The procedure for calculating other taxes when compensating for damage caused by an employee depends on what taxation system the organization uses.

Insurance premiums

If an organization recovers damages from an employee, there is no need to pay insurance premiums. Indeed, in this case, there is no object for taxation of contributions (Article 7 of the Law of July 24, 2009 No. 212-FZ, Article 20.1 of the Law of July 24, 1998 No. 125-FZ).

Situation: is it necessary to charge insurance premiums if the organization paid an administrative fine for an employee (for example, for violating traffic rules on the organization’s car)?

Answer: yes, it is necessary.

As a general rule, an administrative fine must be paid by the one who was brought to justice (Part 1 of Article 32.2 of the Code of Administrative Offenses of the Russian Federation). That is, in this case it is the employee himself.

If the organization paid the fine for it, then in this case the employee has income. At the same time, the list of amounts exempt from contributions does not provide for the payment of an administrative fine for an employee. This means that contributions must be calculated in general procedure(Articles 7 and 9 of the Law of July 24, 2009 No. 212-FZ, Articles 20.1 and 20.2 of the Law of July 24, 1998 No. 125-FZ).

These rules also apply when paying an administrative fine for an employee who violated traffic rules in an organization’s car. It does not matter how the violation was recorded: by a photo/video recording camera or directly by a police officer.

Income tax

When calculating income tax, reflect the cost of damage that the culprit must pay as part of non-operating income (clause 3 of Article 250 of the Tax Code of the Russian Federation).

At cash method the amount of non-operating income will be equal to the amount of deductions from the employee’s salary in each reporting period(Clause 2 of Article 273 of the Tax Code of the Russian Federation).

With the accrual method, determine income on the date the person at fault recognized the damage. If an organization seeks compensation for damage through a court, the date of recognition of income is the day the court decision enters into legal force. This is stated in subparagraph 4 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation. If the decision is not appealed, it comes into force one month after it is made (clause 1 of article 209, clause 2 of article 321 of the Code of Civil Procedure of the Russian Federation). In this case, income is recognized in the amount specified in the court decision.

Situation: is it possible to include the amount of material damage caused by an employee of an organization as an expense that reduces taxable profit? The employee compensates for the damage in full.

Answer: yes, it is possible, if its size is justified and documented.

The Tax Code of the Russian Federation does not directly say whether it is possible to reduce taxable income for the amount of material damage caused by the employee. At the same time, material damage leads to a decrease in the economic benefits of the organization, that is, it is an expense. In order to take into account material damage as part of expenses, its amount must be justified and documented (clause 1 of Article 252 of the Tax Code of the Russian Federation). The justification is that when an employee compensates for the shortfall, the organization also receives income (clause 3 of Article 250 of the Tax Code of the Russian Federation). Documentary evidence of expenses is a matching statement, an explanatory note from the employee and other documents. If these requirements are met, then the amount of material damage can be included in other non-operating expenses in full (subclause 20, clause 1, article 265 of the Tax Code of the Russian Federation).

This position is confirmed by the letter of the Ministry of Finance of Russia dated April 17, 2007 No. 03-03-06/1/245.

Advice: there are arguments that allow expenses to be taken into account, even if damages were not recovered from the employee. They are as follows.

If an employee’s actions caused damage to the organization, the costs of compensating for this damage can be taken into account when calculating income tax. And it doesn’t matter whether these losses were recovered from the employee or paid from own funds organizations. Tax law In order to accept such expenses, it does not oblige to recover them from the guilty person. Only the fact of compensation for damage is important (subclause 13, clause 1, article 265 of the Tax Code of the Russian Federation). Whether or not to demand compensation for damages from the guilty employee depends on the will of the organization.

Judges came to this conclusion in decisions of the Federal Antimonopoly Service of the Moscow District dated June 16, 2014 No. F05-5735/2014 and of the Ural District dated March 13, 2009 No. F09-1303/09-S2.

From the value of lost (stolen) property restore input VAT previously accepted for deduction .

An example of how to reflect in accounting and taxation deductions to repay material damage to an organization caused by an employee. The organization applies common system taxation

The average employee salary is 44,000 rubles.

The total amount of damage recovered from the employee is 40,700 rubles.

The head of the organization decided to recover material damages from the guilty employee.

The maximum withholding amount is:

Debit 94 Credit 01 subaccount “Disposal of fixed assets”
– 40,700 rub. – the residual value is written off;

Debit 73 Credit 94
– 40,700 rub. – the amount of damage caused is attributed to the employee;

Debit 26 Credit 70

– 9900 rub. (RUB 45,000 × 22%) – accrued pension contributions to finance the insurance part labor pension;

– 1305 rub. (RUB 45,000 × 2.9%) – contributions accrued for social insurance;

– 2295 rub. (RUB 45,000 × 5.1%) – contributions accrued for health insurance in FFOMS;

– 90 rub. (RUB 45,000 × 0.2%) – premiums for insurance against accidents and occupational diseases have been accrued;

– 5850 rub. (RUB 45,000 × 13%) – personal income tax withheld.

In March (damage retention):

Debit 70 Credit 73
– 7830 rub. – the amount of deduction to pay off the damage is calculated.

In April (salary payment):

Debit 70 Credit 50
– 31,320 rub. (45,000 rubles – 5850 rubles – 7830 rubles) – the employee’s salary was issued minus deductions.

Alpha calculates income tax quarterly (accrual method). In March, the organization’s accountant included in expenses the amount of damage of 40,700 rubles, and in income reflected the amount of compensation accrued this month, 7,830 rubles.

An example of how an organization’s refusal to recover damages from a guilty employee is reflected in accounting and taxation. The organization applies a general taxation system

CJSC Alfa applies a general taxation system. The contribution rate for insurance against accidents and occupational diseases is 0.2 percent. The organization pays contributions to compulsory pension (social, medical) insurance at general rates.

The initial cost of the photocopier according to accounting data is 45,000 rubles.

The amount of accrued depreciation according to accounting data is 4,300 rubles.

The amount of taxable payments to the guilty employee has not exceeded since the beginning of the year set limit. Kondratiev has no children, so he is not provided with standard personal income tax deductions.

The employee's salary is 45,000 rubles.

The residual value of the fixed asset is RUB 40,700. (45,000 rub. – 4,300 rub.).

The head of the organization completely refused to recover damages from the culprit. Since the organization itself compensated for the damage instead of the employee, Kondratyev receives income in kind, from which the Alpha accountant withheld personal income tax in the amount of 5,291 rubles. (RUB 40,700 × 13%).

In accounting, the accountant reflects the disposal of fixed assets using the subaccount “Retirement of fixed assets” to account 01. The Alpha accountant made the following entries in accounting.

In March (calculation of salaries and taxes, write-off of damage):

Debit 01 subaccount “Disposal of fixed assets” Credit 01
– 45,000 rub. – the original cost of the fixed asset is written off;

Debit 02 Credit 01 subaccount “Disposal of fixed assets”
– 4300 rub. – the amount of accrued depreciation is written off;

Debit 73 Credit 01 subaccount “Disposal of fixed assets”
– 40,700 rub. – reflects the residual value of the fixed asset for reimbursement by the employee;

Debit 91-2 Credit 73
– 40,700 rub. – the amount to be reimbursed by the employee is written off as losses;

Debit 26 Credit 70
– 45,000 rub. – the employee’s salary is accrued;

Debit 26 Credit 69 “Settlements with the Pension Fund for the insurance part of the labor pension”
– 18,854 rub. ((RUB 45,000 + RUB 40,700) × 22%) – pension contributions are accrued to finance the insurance part of the labor pension;

Debit 26 Credit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions”
– 2485.30 rub. ((RUB 45,000 + RUB 40,700) × 2.9%) – social insurance contributions accrued;

Debit 26 Credit 69 “Settlements with FFOMS”
– 4370.70 rub. ((RUB 45,000 + RUB 40,700) × 5.1%) – health insurance contributions to the Federal Compulsory Medical Insurance Fund have been accrued;

Debit 26 Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases”
– 171.40 rub. ((RUB 45,000 + RUB 40,700) × 0.2%) – premiums for insurance against accidents and occupational diseases have been accrued;

Debit 70 Credit 68 subaccount “Personal Income Tax Payments”
– 11,141 rub. ((RUB 45,000 + RUB 40,700) × 13%) – personal income tax withheld.

In April (salary payment):

Debit 70 Credit 50
– 33,859 rub. (45,000 rubles – 11,141 rubles) – the employee’s salary was issued minus personal income tax.

Alpha calculates income tax quarterly (accrual method). The amount of damage is 40,700 rubles. The accountant did not take it into account when calculating income tax. At the same time, all accrued insurance premiums amount to RUB 25,881.40. (18,854 rubles + 2485.30 rubles + 4370.70 rubles + 171.40 rubles) were reflected in expenses for profit tax purposes.

An example of how an organization’s refusal to collect an administrative fine from an employee for violating traffic rules on a car registered to the organization is reflected in accounting and taxation. The organization applies a general taxation system

CJSC Alfa applies a general taxation system. The contribution rate for insurance against accidents and occupational diseases is 0.2 percent. The organization pays contributions to compulsory pension (social, medical) insurance at general rates. In March, the organization’s driver A.S. Kondratyev violated traffic rules (exceeded the speed limit by 85 km/h). This violation was recorded by a photo and video camera. The organization was notified of the violation in March. The fine was 5,000 rubles. (Part 5 of Article 12.9 of the Code of Administrative Offenses of the Russian Federation).

The amount of taxable payments to the guilty employee has not exceeded the established limit since the beginning of the year. Kondratiev has no children, so he is not provided with standard personal income tax deductions.

The employee's salary is 45,000 rubles.

The organization paid the fine in full. At the same time, the head of the organization completely refused to recover damages (the amount of the fine) from the culprit. In this connection, Kondratyev has income in kind, from which the Alpha accountant withheld personal income tax in the amount of 650 rubles. (RUB 5,000 × 13%).

Alpha's accountant made the following entries in the accounting records.

In March (calculation of salaries and taxes, write-off of damage):

Debit 73 Credit 76
– 5000 rub. – reflects the amount of the fine to be reimbursed by the employee;

Debit 91-2 Credit 73
– 5000 rub. – the amount to be reimbursed by the employee is written off as losses;

Debit 26 Credit 70
– 45,000 rub. – the employee’s salary is accrued;

Debit 26 Credit 69 “Settlements with the Pension Fund for the insurance part of the labor pension”
– 11,000 rub. ((45,000 rubles + 5,000 rubles) × 22%) – pension contributions are accrued to finance the insurance part of the labor pension;

Debit 26 Credit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions”
– 1450 rub. ((RUB 45,000 + RUB 5,000) × 2.9%) – social insurance contributions accrued;

Debit 26 Credit 69 “Settlements with FFOMS”
– 2550 rub. ((RUB 45,000 + RUB 5,000) × 5.1%) – contributions for health insurance to the Federal Compulsory Medical Insurance Fund are accrued;

Debit 26 Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases”
– 100 rub. ((RUB 45,000 + RUB 5,000) × 0.2%) – premiums for insurance against accidents and occupational diseases have been accrued;

Debit 70 Credit 68 subaccount “Personal Income Tax Payments”
– 6500 rub. ((RUB 45,000 + RUB 5,000) × 13%) – personal income tax withheld.

In April (salary payment):

Debit 70 Credit 50
– 38,500 rub. (45,000 rubles – 6,500 rubles) – the employee’s salary was issued minus personal income tax.

Alpha calculates income tax quarterly (accrual method). The amount of damage is 5000 rubles. The accountant did not take it into account when calculating income tax. At the same time, all accrued insurance premiums amount to 15,100 rubles. (11,000 rubles + 1,450 rubles + 2,550 rubles + 100 rubles) were reflected in expenses for profit tax purposes.

simplified tax system

If an organization applies a simplification and pays single tax from the difference between income and expenses, the amounts withheld from the employee for damages increase tax base(clause 1 of article 346.15 of the Tax Code of the Russian Federation). Take into account the amount of non-operating income at the time of deduction from wages, when depositing money into the cash register, etc. (Clause 1 of Article 346.17 of the Tax Code of the Russian Federation).

When calculating a single tax, expenses in the form of amounts of damage caused do not reduce the tax base of the organization on a simplified basis. These costs are not in the list of expenses that can be taken into account when calculating the single tax (Clause 1, Article 346.16 of the Tax Code of the Russian Federation).

Alpha LLC uses simplification. The object of taxation is the difference between income and expenses.

In March, due to the fault of the organization’s manager A.S. Kondratyev's photocopier failed. According to experts, the device cannot be restored.

The initial cost of the photocopier according to accounting data is 45,000 rubles.

The amount of accrued depreciation according to accounting data is 4,300 rubles.

An agreement on full financial liability has not been concluded with Kondratiev.

The employee's salary is 45,000 rubles.

The residual value of the fixed asset is RUB 40,700. (45,000 rub. – 4,300 rub.).

The amount of material damage is less average salary employee, therefore Kondratyev compensates for losses in full.

(45,000 rub. – 45,000 rub. × 13%) × 20% = 7,830 rub.

If an organization applies a simplified tax system and pays a single tax on income, then the amounts withheld from an employee as compensation for damage also increase the tax base (clause 1 of Article 346.15 of the Tax Code of the Russian Federation). The amount of damage itself does not affect the calculation of the single tax.

An example of how to take into account in a simplified manner (“income minus expenses”) deduction to pay off material damage caused by an employee

Alpha LLC uses simplification. The object of taxation is income.

In March, due to the fault of the organization’s manager A.S. Kondratyev's photocopier failed. According to experts, the device cannot be restored.

The initial cost of the photocopier according to accounting data is 45,000 rubles.

The amount of accrued depreciation according to accounting data is 4,300 rubles.

The average employee salary is 44,000 rubles.

An agreement on full financial liability has not been concluded with Kondratiev.

The employee's salary is 45,000 rubles.

The residual value of the fixed asset is RUB 40,700. (45,000 rub. – 4,300 rub.).

The total amount of damage is 40,700 rubles. (the residual value of the property is recognized as its market price).

The amount of material damage is less than the average salary of an employee, so Kondratyev compensates for losses in full.

The maximum deduction amount per month is:
(45,000 rub. – 45,000 rub. × 13%) × 20% = 7,830 rub.

Monthly until full repayment the employee's debt for this amount, the Alpha accountant will increase the organization's non-operating income. The amount of material damage is not taken into account when calculating the single tax.

UTII

If an organization pays UTII, then the amount of deductions, as well as the cost of the damage itself, does not affect the calculation of the tax. UTII is calculated based on imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation).

It is also important to note that personal income tax is withheld by the employer, regardless of the form in which the employee’s salary is paid, that is, the tax is levied on both monetary form salaries, so in the case if the employee receives payment for his work in kind.

1. The transaction name column displays the receipt of a short-term loan. The amount in our case is 100,000 rubles. Debit – 50. Credit – 66
2. Transaction name – interest accrued. Amount – 5000. Debit – 91. Credit – 66
3. Accrual of personal income tax on interest received on a loan. Amount – 650. Debit – 66. Credit – 68
4. Return of funds received as a loan. Amount – 105000. Debit – 66. Credit – 50
5. Transfer to the personal income tax budget from interest received on the loan. Amount – 650. Debit – 68. Credit – 51.

Personal income tax withheld from wages - posting

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

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

Personal income tax withheld from wages (personal income tax) in 2019

• document's name;
• Date of preparation;
• name of the compiler (organization);
• contents of the business operation;
• the measurement value of a business operation with the display of the units of measurement used;
• the name of the staff positions of the persons who performed and are responsible for the operation and registration;
• signatures of the indicated persons with details for accurate identification.

• wage;
• amounts under writs of execution;
• vacation pay and sick pay (except for those excluded);
• travel allowances (for business trips within the Russian Federation from 700 rubles, for foreign trips - from 2,500 rubles);
• financial assistance in the amount of more than 4,000 rubles for an employee and in the amount of over 50,000 rubles for the birth of a child;
• dividends;
• payments for material benefits;
• income in kind;
• credit interest.

Accounting entries for withholding personal income tax from wages

1. Dividends accrued to P.K. Zakharov:
   Dt - 84 “Retained earnings (uncovered loss)” Kt -75  RUB 1,100,000
2. Tax is calculated on dividend income:
   Dt - 75 Kt - 68-1  143,000 rub.
3. Dividends were issued to P.K. Zakharov:
   Dt - 75 Kt - 50 "Cash desk" - RUB 957,000
4. Personal income tax transferred to the budget:
   Dt - 68-1 Kt - 51 " Current accounts»  143,000 rub.

1. Determining the amount tax deduction: according to the Tax Code of the Russian Federation, the amount of tax deduction for the first and second child is 1,400 rubles, and for the third disabled child – 3,000 rubles. :
   1400 +1400 +3000 = 5800 rub.
2. We calculate the personal income tax amount: subtract the tax deduction amount from the salary amount and multiply the difference by the tax rate:
   (30,000 – 5800)*13/100 = 3,146 rubles.
3. We calculate the amount of wages that the employee will receive when deducting personal income tax:
   30,000 – 3,146 = 26,854 rubles.

Withholding personal income tax from wages and returning excess withheld

1. Mandatory, which are made on the basis of norms current legislation RF.
2. Deductions at the initiative of the employer (in accordance with labor legislation).
3. Deductions at the initiative of the employee (based on a corresponding statement written by him).

One important point should be paid attention to. Let's assume that an employee worked in several separate divisions of an LLC for a month. In such a situation, the withholding of personal income tax and payment of tax on the income of this individual is made to the budgets at the location of each of separate divisions organizations. The time actually worked in each of the separate divisions of the organization is also taken into account.

Moment of deduction of personal income tax from wages

To independently calculate personal income tax, you need to take into account such circumstances as:

• The basic amount of all earnings from the beginning of the year until the moment of calculation.
• List of income that is not subject to taxes.
• The number of tax withholdings per child.
• Size property deduction(if he is).

Let's look at the wiring on a specific example: Nikolaev Yu.V. received a reward in the amount of thirty thousand rubles. This amount includes salary and bonus. This person has the right to a deduction, which is equal to the amount of five hundred rubles, and a deduction for the child.

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If you purchase any services from an individual, you may also need to make tax payments. In this case, the organization must deduct the appropriate amount and provide the seller with funds, taking into account the payment of personal income tax. In such a situation, wiring is also done:

• for payment of dividends to shareholders and founders - account 75;
• when withholding tax from wages – 70;
• if we are talking about material assistance – 73;
• for deductions from civil law income – 76;
• for short-term loans from individuals – 66;
• long-term loans – 67;

Accounting for personal income tax calculations, postings, examples

To account for personal income tax, account 68 “Calculations for taxes and fees” is used, on which the “NDFL” subaccount is opened. At accrual of personal income tax for payment to the budget, it is reflected on the credit account. 68 in correspondence with the income accounts of an individual. Tax payment is reflected in the debit of account 68.

The calculation and withholding of personal income tax is accompanied by the implementation of the corresponding entries in accounting. The article provides a table with entries for calculating tax payable, as well as examples of calculating personal income tax on dividends, interest on a loan and employee wages. After considering this topic, we will deal with personal income tax reporting.

Basic accounting entries for salary calculation and deductions from it

- for the amount of basic and additional wages, respectively, of workers in primary production, workers auxiliary production, shop management workers and those carrying out other activities in the interests of the shop as a whole, employees of the organization's management apparatus, as well as service personnel employed in the central office of the organization and other work of general economic importance, workers engaged in service industries and farms;

Deduction for these days is not made if the employee is dismissed on the grounds specified in paragraphs 1 and 2, 3 and 4 of Part 1 of Art. 81, paragraphs 1, 2, 5, 6 and 7, part 1, art. 83 Labor Code of the Russian Federation. In accounting, such deductions are formalized similarly to deductions upon discovery of an admitted counting error.

March 4, 2019Withheld personal income tax posting

In accordance with paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, companies are forced to withhold tax when making payments in favor of an employee. Thus, any deductions are accompanied by a certain operation. In the event that personal income tax is withheld, the transaction transaction is contained in correspondence with account “68”. It characterizes the recipient of the payment and the type of transaction. This aspect of this issue is quite important, since tax code liability is provided for failure to withhold taxes or provide knowingly false information about withheld taxes.

As an example, you can use the dividend posting. Let's say the founder is A.A. Vasiliev. received dividends in the amount of 50 thousand rubles. In this case tax rate equal to 9%, which has increased to 13% since 2015. Thus, personal income tax = 50,000 * 13% = 6,500 rubles.

05 Aug 2018 127

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