When paying an advance to employees with whom employment contracts have been concluded, is it necessary to accrue personal income tax and contributions?

Payment of advances

Organizations must pay employees wages at least every six months. This obligation is established in Art. 136 of the Labor Code of the Russian Federation. An organization that has violated the deadlines for paying advances may be brought to administrative liability under Art. 5.27 Code of Administrative Offenses of the Russian Federation. Rostrud draws attention to this in letter dated March 1, 2007 No. 472-6-0.

In addition to penalties, the company will have to pay compensation to employees in an amount of no less than 1/300 of the current refinancing rate of the Central Bank of the Russian Federation for unpaid advances. Compensation is paid for each day of delay, starting from the next day after the deadline for payment of advances up to and including the day of actual settlement with employees (Article 236 of the Labor Code of the Russian Federation).

The Labor Code of the Russian Federation does not regulate specific dates for salary payments, as well as the size of the advance. Therefore, they are provided for by internal labor regulations, a collective or labor agreement. At the same time, it is necessary to take into account the resolution of the Council of Ministers of the USSR dated May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month” (valid to the extent that does not contradict the Labor Code of the Russian Federation). It follows from it that when calculating the advance payment, the time actually worked by the employee (actually completed work) is taken into account (letter of Rostrud dated 09/08/2006 No. 1557-6). As a rule, the amount of the advance is set once as half the salary (tariff rate), taking into account half of the permanent additional payments and allowances. The advance amount paid depends on the actual time worked.

There is no need to withhold personal income tax

When paying salaries to employees (including for the first half of the month), the organization becomes a tax agent for personal income tax (clauses 1 and 2 of Article 226 of the Tax Code of the Russian Federation). Consequently, she has the obligation to withhold tax from the employee’s income and transfer it to the budget. This must be done no later than the day of actual receipt of funds from the bank for payment of wages, and when issuing it from the organization’s cash desk at the expense of cash proceeds - the next day after settlement with employees. If wages are transferred to employees’ bank cards, the obligation to pay personal income tax arises no later than the day the income is transferred to employees from the organization’s current account (clause 6 of Article 226 of the Tax Code of the Russian Federation).

It would seem that when paying advances on wages, companies should immediately transfer personal income tax. But that's not true. Article 223 of the Tax Code of the Russian Federation states that the date of actual receipt of income in the form of wages is the last day of the month for which it is accrued. Therefore, the employer has an obligation to transfer personal income tax only upon final settlement with employees at the end of the month.

Let us note that the Russian Ministry of Finance also adheres to this position, which is beneficial for companies. For example, letter No. 03-04-06-01/214 dated July 17, 2008 states that when an advance is paid to employees, personal income tax is transferred to the budget only once a month after wages have been accrued for the entire month worked. Tax authorities adhere to a similar point of view (letter of the Federal Tax Service of Russia for Moscow dated April 29, 2008 No. 21-11/041841).

Insurance premiums are paid once a month

Starting this year, the procedure for calculating and transferring contributions for compulsory pension, medical and social insurance is regulated by Federal Law No. 212-FZ of July 24, 2009 (hereinafter referred to as Law No. 212-FZ). The object of taxation of insurance premiums is, among other things, payments under employment contracts (Clause 1, Article 7 of Law No. 212-FZ). Organizations pay advances for the first half of the month as part of employment contracts. The question arises: when should insurance premiums be calculated from the amounts of advances issued and transferred to extra-budgetary funds?

For the purpose of paying contributions, the date of payment is recognized as the day they are accrued in favor of the employee (Clause 1, Article 11 of Law No. 212-FZ). The organization calculates monthly mandatory payments for insurance premiums based on the results of each calendar month based on the amount of all taxable payments in favor of employees and the tariffs of insurance premiums (clause 3 of Article 15 of Law No. 212-FZ). And contributions must be transferred no later than the 15th day of the calendar month following the calendar month for which insurance premiums are calculated (Clause 5, Article 15 of Law No. 212-FZ). Thus, contributions for the advance payment (salary for the first half of the month) are calculated and transferred simultaneously with contributions for the salary for the second half of the month. There is no need to do this ahead of time.

Both organizations and individual entrepreneurs have an obligation to pay insurance premiums. In order for entrepreneurs not to be subject to penalties, they need to pay insurance payments on time and in full.

From this article you will learn the deadlines for paying insurance premiums for December 2018, as well as to which KBK the funds should be transferred.

Deadline for payment of insurance premiums for December 2018

Let us remind you that organizations and individual entrepreneurs must pay insurance premiums for the following types of insurance:

• social;
• medical;
• for “trauma”;
• pension.

Contributions for December 2018 will need to be paid in 2019. The deadline for making insurance payments is January 15. The deadline for payment of insurance premiums is established Tax Code of the Russian Federation (clause 3, article 431) And Law No. 125-FZ (clause 4, article 22).

We remind you that starting from 2017, the administration of insurance premiums is handled by the Federal Tax Service.

IN Law No. 125-FZ (clause 4, article 22) it states that insurance premiums for “injury” will need to be paid no later than the 15th day of the calendar month following the month for which insurance premiums were accrued.

That is, the due date for payment of contributions remained the same - January 15, 2019. This day, according to the 2019 production calendar, falls on Tuesday. This means that the rules for postponing payment deadlines (due to non-working days, holidays or weekends) do not apply in this case.

KBC for payment of insurance premiums for December 2018

Insurance premiums for December 2018 must be paid by January 15, 2019 for the following CBCs:

Insurance type	Budget Classification Codes (BCC)
on disability and maternity	182 1 02 02090 07 1010 160
pension insurance	182 1 02 02010 06 1010 160
health insurance	182 1 02 02101 08 1013 160

In the payment order for payment of insurance premiums for December 2018, do not forget to indicate the details of the Federal Tax Service.

KBK for payment of contributions for “injuries” to the Social Insurance Fund for December 2018

As before, insurance premiums for “injuries” should be transferred to the Social Insurance Fund. The BCCs that should be used to pay insurance premiums to the Social Insurance Fund for December 2018 in January 2019 are as follows:

Is it possible to pay contributions for December 2018 ahead of schedule (in advance)?

In accordance with the norms of current Russian legislation, insurance premiums for December 2018 are not prohibited from being paid before the due date. Let us remind you that the taxpayer is liable only in case of refusal to pay contributions, their payment in incomplete amount and for late payment of insurance premiums.

Premature payment of insurance premiums for December 2018 does not imply any penalties against individual entrepreneurs or organizations.

Thus, entrepreneurs have the right to transfer contributions for December 2018 earlier than January 15, 2019 - in December 2018.

If taxpayers have no debt on insurance premiums (including fines and penalties), then premiums paid ahead of schedule will automatically be counted against future payments.

LIABILITY FOR LATE AND INFULL PAYMENT OF INSURANCE PREMIUMS

If the amount of contributions paid is calculated correctly, then no fines are assessed, only penalties are accrued (letter of the Ministry of Finance of the Russian Federation dated May 24, 2017 No. 03-02-07/1/31912).

The Federal Tax Service can impose a fine in accordance with Article 122 of the Tax Code of the Russian Federation only if the tax base is underestimated. The norm of Article 122 is applied in accordance with clause 19 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57. Clause 19 of this Resolution states that failure to pay to the budget the amount of tax specified in the declaration does not fall under Art. 122 of the Tax Code of the Russian Federation.

Also, based on clause 3 of Article 58 of the Tax Code of the Russian Federation, fines are not assessed on the amount of unpaid advance payments on contributions. The fine is imposed only at the end of the tax period. The tax period for insurance premiums is one year. Therefore, payment of contributions for December 2018 is a crucial period in the work of an accountant. Since there is the last opportunity this year to recalculate the correctness of the calculation of contributions and pay them before January 15, 2019, taking into account previous arrears made when transferring advance payments.

If a mistake is made at the end of the tax period, the fine will be 20%. A in case of deliberate non-payment, its amount will increase to 40%.

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The accountant goes on vacation on September 26, 2014. Can he pay “salary” taxes to the budget and funds in advance?

Current legislation does not prohibit payment of insurance premiums in advance.

According to Law No. 125-FZ of July 24, 1998, contributions for insurance against accidents and occupational diseases, calculated based on the results of the month, must be transferred on the day established for receiving money from the bank to pay salaries for the past month, or on the day of transfer salaries for the past month to employee accounts.

The deadline for paying insurance premiums for compulsory pension insurance is no later than the 15th day of the next month. This procedure is established by Part 5 of Article 15 of the Law of July 24, 2009 No. 212-FZ. Responsibility is established only for late or incomplete payment of contributions.

If the organization does not have arrears of penalties and fines, the overpayment is counted toward future payments of insurance premiums. The funds make decisions on offsets independently. But if the organization intends to specify the terms of the offset, it has the right to set out its requirements in a statement.

Thus, the legislation does not establish restrictions on the transfer of insurance premiums in advance; they will be automatically offset against future payments.

In order to transfer personal income tax to the budget, it must be calculated and withheld from the income of employees, and it can only be withheld at the time of payment of salaries. If the tax has not been calculated and withheld, then your organization is transferring it at its own expense, and tax agents are prohibited from transferring personal income tax at their own expense (clause 9 of Article 226 of the Tax Code of the Russian Federation). The tax inspectorate has the right not to count amounts paid by the organization before tax withholding towards the repayment of personal income tax obligations. These funds will be recognized as erroneously transferred to the budget, and the organization will be able to return them as amounts that are not tax (letter of the Federal Tax Service of Russia dated July 25, 2014 No. BS-4-11/14507).

At the same time, the legislation provides for the right to fulfill the obligation to pay taxes ahead of schedule. This right applies not only to taxpayers, but also to tax agents (Clause and Article 45 of the Tax Code of the Russian Federation). However, when using this opportunity, it should be borne in mind that by the time the tax is transferred, the tax agent must have a corresponding obligation.

The obligation of a tax agent can be considered to have arisen if the following conditions are simultaneously met:

Thus, you can transfer payments in advance to the Pension Fund and Social Insurance Fund, and personal income tax only if it is calculated and withheld.

The rationale for this position is given below in the materials of the Glavbukh System

Payment deadline

Contributions for insurance against accidents and occupational diseases, calculated based on the results of the month, should be transferred on the day set for receiving money from the bank to pay salaries for the past month or transferring salaries for the past month to the accounts of employees.

Contributions accrued from payments under civil contracts must be paid on the day established by the branch of the Federal Social Insurance Fund of Russia at the place of registration of the organization.

This procedure for paying contributions for insurance against accidents and occupational diseases follows from paragraph 4 of Article 22 of the Law of July 24, 1998 No. 125-FZ.

Situation: when it is necessary to transfer contributions for insurance against accidents and occupational diseases if the salary is issued later than the deadlines stipulated by the employment contract

If salaries are issued to employees later than the established deadlines, then you will still pay contributions for insurance against accidents and occupational diseases on the day set for receiving funds from the bank to pay salaries for the past month or transferring salaries for the past month to the accounts of employees.

The fact is that the deadline for paying contributions depends on when the organization must withdraw money for salaries from a bank account (transfer to employee cards). The date when salaries are actually issued to employees is irrelevant. This follows from point 4 Article 22 of the Law of July 24, 1998 No. 125-FZ.*

Payment deadlines

Every month throughout the calendar year, transfer insurance premiums to extra-budgetary funds, reduced by previously paid amounts (Part 4, Article 15 of Law No. 212-FZ of July 24, 2009). At the same time, the amount of contributions accrued to the Federal Social Insurance Fund of Russia can be further reduced by the amount of expenses for compulsory social insurance incurred by the organization.

The deadline for paying insurance premiums for the current month is no later than the 15th day of the next month. If the payment deadline falls on a weekend (non-working day, holiday), transfer the insurance premiums on the next working day.

An example of determining the deadline for paying personal income tax to the budget if the organization withdrew money from the bank to pay salaries

According to the collective agreement at ZAO Alfa, employees' salaries are paid until the 10th day of the next month.

In January, the accountant calculated a salary in the amount of 100,000 rubles. Personal income tax on salary amounted to 13,000 rubles.

The chief accountant advises: if the amount of personal income tax that should be transferred to the budget is withheld from employee income, reflected in accounting and confirmed by primary documents, the legality of early payment of the tax can be proven in court.

The legislation provides for the right to fulfill the obligation to pay taxes ahead of schedule. This right applies not only to taxpayers, but also to tax agents (Clause and Article 45 of the Tax Code of the Russian Federation). However, when using this opportunity, it should be borne in mind that by the time the tax is transferred, the tax agent must have a corresponding obligation.

The tax agent’s obligation to transfer personal income tax to the budget can be considered to have arisen if the following conditions are simultaneously met:
– wages for the past month have been accrued (the management of the organization has approved the payroll for the payment of wages);
– the amount of personal income tax subject to withholding from the income of each employee has been determined (accounting entries related to the withholding of personal income tax have been made, and accounts payable have been generated in account 68 subaccount “Personal Income Tax Payments”).

Under such conditions, the organization can transfer the withheld amount of personal income tax to the budget ahead of schedule. The inspectors will have no reason to recognize this amount as paid at the expense of the tax agent. The legal position allowing such a conclusion is formulated in the resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 27, 2011 No. 2105/11, dated December 17, 2002 No. 2257/02. In district arbitration practice there are examples of court decisions taken taking into account this position (see, for example, the resolution of the Federal Antimonopoly Service of the North-Western District dated December 10, 2013 No. A56-16143/2013).

If the organization does not have arrears of penalties and fines, the overpayment is counted toward future payments of insurance premiums. The funds make decisions on offsets independently. But if the organization intends to specify the terms of the offset, it has the right to set out its requirements in a statement:

• according to form 22-PFR - if the overpayment of contributions for compulsory pension and health insurance is offset (the application is submitted to the territorial office of the Pension Fund of the Russian Federation);
• according to Form 22-FSS of the Russian Federation - if the overpayment of compulsory social insurance contributions is offset (the application is submitted to the territorial branch of the FSS of Russia).

The decision to offset the overpayment of insurance premiums (penalties, fines) is made:

• territorial branch of the Pension Fund of the Russian Federation - according to form 25-PFR;
• territorial branch of the FSS of Russia - according to form 25-FSS of the Russian Federation.

The assessment is carried out within 10 working days:

• from the moment the fund discovers the overpayment (if the fund carries out the offset independently);
• from the moment of receipt of the application from the organization (if the test is carried out based on the application);
• from the date of signing the joint reconciliation act (if such a reconciliation was carried out).

Overpaid amounts can be offset against existing debt or against upcoming payments only within the limits of the same insurance premiums received by the same extra-budgetary fund (Pension Fund of the Russian Federation, Social Insurance Fund of Russia, Compulsory Medical Insurance Fund of Russia). For example, an overpayment to the FSS of Russia for insurance premiums in case of temporary disability and in connection with maternity cannot be offset against arrears or upcoming payments for contributions to compulsory health insurance, which are credited to the FFOMS. This follows from the provisions of Part 21 of Article 26 of the Law of July 24, 2009 No. 212-FZ.

Lyudmila Nosova,

expert of BSS "System Glavbukh"

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The employer is also responsible for paying into the funds for his employees. In case of transfer of income tax, the company acts as a tax agent, and when paying contributions, it acts as a braider.

Both roles in the field of tax law impose certain obligations on an economic entity that has labor relations with individuals.

One of these responsibilities is the timely payment of all tax and non-budgetary amounts. The tax agent is responsible for failure to comply with payment deadlines.

What to do if tax payments are made earlier, before salaries are paid, what does the employer face for this?

For a long time, there was a dispute between tax authorities and business entities about when to pay tax.

Tax officials argued that the day an employee receives income is considered the day he receives money from the bank to pay salaries to the company’s employees.

Many courts have supported this position.

From 01/01/2016 Art. 226 of the Tax Code of the Russian Federation has been amended, and in the new edition it directly binds the duty of an agent pay income tax on the day the payer receives income, and not with the day the enterprise receives funds for these purposes.

This means that if the employee does not receive the money through the cash register on time and the amount is transferred to a deposit, the tax must be paid the next day after the physical issuance of the salary.

From January 1, 2017, the administrator for payment of contributions has changed.

Until this date, pension contributions and compulsory medical insurance contributions were paid to the Pension Fund, and social insurance contributions to the Social Insurance Fund.

Now almost all contributions are paid to the Federal Tax Service, reporting is also submitted there.

Only one type of contribution needs to be transferred to the Social Insurance Fund - for injuries.

Despite such significant changes in the administration of the wage fund, the timing of the transfer of these payments has not changed.

Contributions calculated on salary are transferred no later than the 15th day of the month, following the calculated one. If the payment date coincides with a holiday or weekend, the due date is postponed to the next working day.

Can income tax be paid before salary is issued?

In accordance with paragraphs. 2 clause 1.1 art. 223 Tax Code of the Russian Federation the date of actual payment of income is considered the last day of the month, for which the salary was accrued. On this day, income tax is calculated.

Therefore, pay personal income tax in advance (for example, from an advance), as well as No early payment of wages.

This threatens the employer with possible fines, since payment for a specific month will not be counted.

Is it possible to transfer insurance premiums in advance?

Clause 1 Art. 45 NK allows taxes to be paid earlier payday. Clause 9 of the same article clarifies that this rule also applies to contributions.

But in real life, there are cases when it is beneficial for an enterprise to pay insurance amounts in advance before paying wages.

For example, when receiving a loan, banks sometimes require certain amounts of contributions to the budget as confirmation of the borrower’s reliability.

What to do if earnings are not paid, but taxes are transferred?

If income tax is paid before the deadline established by law, it will not be counted.

What is the employer facing for this?

Penalties and penalties will not be charged for this particular payment, since formally there is no violation.

But, if an economic entity does not pay personal income tax on time, then penalties in the amount of 20% of the arrears cannot be avoided.

Therefore, the enterprise tax must be paid again, and demand a refund of the paid amount as erroneously paid.

What are the consequences for an employer of paying insurance payments earlier? In the case of contributions, the same consequences as in relation to personal income tax will not arise.

The deadline for paying insurance premiums is not tied to the day the income is received, therefore the payer has the right to transfer them earlier.

If contributions are paid before wages are issued, the actual base may differ from the preliminary one, both downward and upward.

If the final base is less than the employer calculated earlier, then the amount of overpayment will be applied towards the following periods, or you can write a request for a refund.

When is it necessary to pay insurance premiums for December 2017? Do I need to pay my December contributions early? Are there new payment deadlines for December contributions? What are the BCCs for paying insurance premiums for December?

December dues: when to pay

Insurance contributions for pension, social and medical insurance, as well as contributions “for injuries” for December 2017 must be paid no later than January 15, 2018 (clause 3 of article 431 of the Tax Code of the Russian Federation, clause 4 of article 22 of Law No. 125 -FZ).

Since 2017, insurance premiums have come under the control of the Federal Tax Service and new payment deadlines are established by Article 431 of the Tax Code of the Russian Federation. This article will also provide that the amount of insurance premiums calculated for payment for a calendar month must be paid no later than the 15th day of the next calendar month.

The 2018 edition of paragraph 4 of Article 22 of Federal Law No. 125-FZ of July 24, 1998 also provides that insurance premiums “for injuries” must be transferred no later than the 15th day of the calendar month following the calendar month for which insurance premiums are calculated. contributions. Thus, the deadline for paying insurance premiums in 2018 has not changed.

In addition, we note that in 2018, the rule continues to apply that if the payment deadline falls on a weekend or non-working day, then insurance premiums must be transferred no later than the next working day (Clause 6, Article 6.1 of the Tax Code of the Russian Federation).

January 15, 2018 is Monday. Therefore, insurance premiums for December 2017 must be paid no later than this date. The payment deadline will not be postponed.

KBK for payment of contributions for December

But which CBCs should I pay insurance premiums for December 2017 in January 2018? This depends on what fees are being paid.

Insurance premiums for injuries

In 2018, insurance premiums for injuries will be transferred to the Social Insurance Fund. This means that when paying insurance premiums for December 2017, you need to use the previous KBK - 393 102 02050 07 1000 160 (the code has not changed).

Insurance contributions to the Federal Tax Service

Payment of pension contributions, medical contributions, as well as contributions to insurance for temporary disability and maternity in 2018 is controlled by the Federal Tax Service. Therefore, when filling out payment orders for the payment of insurance premiums for December in January 2018, you must indicate the relevant details, the administrator of which is the Federal Tax Service. When paying insurance premiums for December 2017 in January 2018, you will need to use special KBK. When paying insurance premiums for December 2017, use the following codes:

• 182 1 02 02010 06 1000 160 – pension contributions;
• 182 1 02 02101 08 1011 160 – medical contributions;
• 182 1 02 02090 07 1000 160 – contributions for disability and maternity.

Early payment of insurance premiums for December 2017

The legislation in force in 2017 does not prohibit the payment of insurance premiums in advance. As mentioned above, the deadline for paying insurance premiums is no later than the 15th of the next month. However, the liability of payers is established only for late or incomplete payment of contributions. There are no penalties for paying them early. Accordingly, insurance premiums for December 2017 can be transferred ahead of schedule (for example, directly in December 2017, before the New Year holidays).

If the payer of insurance premiums does not have debts on insurance premiums, penalties and fines, then early insurance premiums for December 2017 will have to be offset against upcoming insurance premium payments. This will happen automatically.