Tax cards 1 personal income tax. Maintaining a tax card

Individual entrepreneurs who hire employees bear additional responsibilities for paying taxes and for them. In addition, as a tax agent, an entrepreneur must periodically prepare various documentation for withholding income taxes. One of these documents is Form 1-NDFL.

Few people remember about it, but tax legislation provides for its mandatory completion by tax agents, including individual entrepreneurs.

What is 1-NDFL?

The 1-NDFL tax card is used to record income and income tax received by an individual from a given tax agent. This document refers to primary tax documentation, therefore its maintenance is mandatory: the form is filled out monthly after making cash payments and deducting income tax amounts from them.

The basis for filling out is the contractual relationship between the employer and the individual.

Please note that the card must also be filled out if the parties to the labor relationship have entered into a civil contract.

How to fill out 1-NDFL?

Form 1-NDFL has an approved form, and the procedure for filling it out is regulated by the relevant regulatory documents of the Federal Tax Service of Russia. The card is filled out for each individual who received cash payments from the employer during the reporting period, including those for which tax deductions are provided. The document does not reflect payments that are not subject to taxation by law, for example, social benefits.

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

The form of this document has not been approved, therefore entrepreneurs and other tax agents have the right to develop them independently. In this case, the Federal Tax Service recommends including the following information in the forms:

• Information about the taxpayer.
• Type of income.
• Types of tax deductions provided.
• The amount of income.
• Date of receipt of income.
• Date of deduction and transfer of personal income tax.

Despite the fact that form 1-NDFL has not been used since 2012, in practice you can find many cases of filling it out: many tax agents chose not to bother developing register forms and still keep income cards. Therefore, 1-NDFL will be in demand in 2019.

But it should be remembered that this form of document is no longer valid and during an audit the fiscal authorities can make reasonable comments on this matter. To avoid this, it is worth switching to using tax registers, especially since the practice of using them, as well as variants of forms, has already been sufficiently developed.

Personal income tax: Video

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

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

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

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

Tax card form for personal income tax accounting

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

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

We have prepared a standard card form, you can download it for free to your computer. This form is valid in 2019.

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

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

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

Get new personal income tax cards every year

If you kept tax registers last year, you do not need to continue them now. Print out the cards for 2017 and file them in a folder along with other documents from last year. And from January 1, 2019, start maintaining a new register for each employee. If you didn’t have employee cards before, start keeping them too, starting in January. It’s also better for you to fill out last year’s registers, because tax authorities have the right to request them during an audit. But you can do this later.

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

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

Understand when income is considered received

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

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

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

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

Record income taxed at different rates in separate sections.

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

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

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

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

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

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

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

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

Consider standard, social and property deductions separately

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

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

Important: do not forget that in 2019 standard deductions for children must be provided until the employee’s income exceeds RUB 350,000. (Subclause 4, Clause 1, Article 218 of the Tax Code of the Russian Federation).

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

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

Enumerated;

Held;

Transferred to the budget.

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

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

Video about filling out 6-NDFL

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

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

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

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

Tax card form for personal income tax accounting

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

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

We have prepared a standard card form, you can download it for free to your computer. This form is valid in 2019.

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

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

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

Get new personal income tax cards every year

If you kept tax registers last year, you do not need to continue them now. Print out the cards for 2017 and file them in a folder along with other documents from last year. And from January 1, 2019, start maintaining a new register for each employee. If you didn’t have employee cards before, start keeping them too, starting in January. It’s also better for you to fill out last year’s registers, because tax authorities have the right to request them during an audit. But you can do this later.

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

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

Understand when income is considered received

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

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

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

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

Record income taxed at different rates in separate sections.

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

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

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

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

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

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

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

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

Consider standard, social and property deductions separately

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

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

Important: do not forget that in 2019 standard deductions for children must be provided until the employee’s income exceeds RUB 350,000. (Subclause 4, Clause 1, Article 218 of the Tax Code of the Russian Federation).

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

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

Enumerated;

Held;

Transferred to the budget.

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

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

Video about filling out 6-NDFL

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

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

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

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

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

In a similar manner, when filling out the card, state pensions assigned in the manner established by the current legislation (clause 2 of Article 217), all types of compensation payments within the limits established by the current legislation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government are not taken into account. , paid in the cases specified in clause 3 of Art. 217, and so on. Also, certain types of income that are exempt from taxation in accordance with paragraphs 1, 2, 4 of Art. 213 of the Tax Code of the Russian Federation, received in the form of insurance payments or pension payments from non-state pension funds. Income partially exempt from taxation specified in Art. 217 of the Tax Code of the Russian Federation are taken into account in the Tax Card in accordance with the rules given in the order in which it is filled out.

Tax card for personal income tax accounting in 2019

The deductible limit is established for financial assistance, gifts, prizes, daily payments as part of travel expenses. An example of a record of gifts given to an employee An employee of the S. organization LLC “Team” received a gift from the employer for the company’s day worth 8,500 rubles. In accounting for S. and 1-NDFL remuneration in the month of receiving the gift, the following is indicated:

1. The value of the gift received is 8,500 rubles;
2. Deduction code 501 for non-taxable personal income tax in the amount of 4,000 rubles (clause 28 of article 217 of the Tax Code of the Russian Federation).

The card reflects the full amount, taxable and non-taxable, as well as the code and amount of the deduction. Users of personal income tax card information-1 Cards 1-NDFL are internal documents of the enterprise. The form is filled out for the calendar year with a cumulative total for each employee and is stored in the organization along with other tax registers.

Mandatory information as part of the form data The form must contain information about data that allows you to determine the accuracy of the calculation of the base, tax, application of benefits, transfers to the budget for each employee. Information Description of the data Data of the enterprise that calculates income tax Indicate the details of the tax agent Employee data Enter the personal information of the employee and his status as a resident Employee remuneration Indicate information about income received during the execution of the employment contract in cash or in kind, as well as when material benefits arise from operating conditions Tax benefits The data of deductions provided on the basis of the right that arose for the personal income tax employee is recorded. The indicators of calculated and paid personal income tax, the dates of transactions are entered. The form reflects the amounts that make up the tax base for personal income tax.

Tax accounting register for personal income tax in 2018: sample filling, form, form

Attention

There is no separate indication in the legislation on the storage periods of registers. At the end of the storage period, documents must be disposed of. A special commission is created to destroy documents containing important personal information about employees.

Important

Upon disposal, acts are drawn up that include information about the list of documents and the period of their creation. When an enterprise is liquidated, tax accounting documents related to payroll are not transferred to the state archives. How to fill out a personal income tax-1 card The document is maintained by accounting employees or other persons whose responsibilities include calculating wages.

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

• type and details of the identity document;
• Date of Birth;
• citizenship;
• address of residence in the Russian Federation;

• address in the country of residence.
• Taxpayer status (resident or non-resident).

Residents are recognized as individuals who stay in the Russian Federation for at least 183 calendar days over the next 12 consecutive months (Clause 2 of Article 207 of the Tax Code of the Russian Federation). The tax rate that will be applied to his income depends on the status of the person. For example, remuneration under an employment contract of a citizen of the Russian Federation is taxed at a rate of 13%, and the income of a non-resident individual under the same contract must be taxed at a rate of 30%, with the exception, for example, of the income of highly qualified non-resident specialists.
For more information about the correct determination of status, see

Personal income tax form-1 + step-by-step instructions for filling it out

But they are all reflected separately, for example in different sections of the document. A similar system is used in 2-NDFL certificates, in which each rate has its own section. The frequency of the personal income tax register is established by the taxpayer.

As a rule, a personal income tax register for an employee is opened every year so that income to which a 13% rate is applied, as well as tax deductions, are reflected in it both monthly and on an accrual basis from the beginning of the year. Income to which other rates apply is sufficient to indicate only monthly. Income that is not subject to personal income tax may not be included (for example, maternity benefits).

Income, the amount of which is limited when calculating personal income tax, must be indicated in the register to monitor compliance with such a limit. One of such income is material assistance, which will not be subject to personal income tax until its amount reaches RUB 4,000.00. per year (clause 28 of article 217 of the Tax Code of the Russian Federation).

How is the personal income tax register maintained?

This approach ensures the simultaneous maintenance of tax and accounting records in the company and eliminates the possibility of discrepancies in information. The process of compiling 1-NDFL is as follows:

1. At the end of each month, the employer's accounting department prepares statements of wages, bonuses and compensation payments, as well as vacation pay.
2. Based on the information provided in them, 1-NDFL certificates are compiled, which include information about each individual employee.
3. The document is submitted to the Federal Tax Service. It provides tax authorities with information about all cash receipts of an individual employee and the actual amount of tax assessed on them.

Composition of the document (form) Form 1-NDFL 2018 is attached to this article.

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Info

It is they who are reflected in this part of the document. Section 6 – summary information on taxes This part provides summary information on the tax accrued and paid to the treasury at rates of 13%, 30%, 9% and 35%. The results are summed up based on data at the end of the month. Section 7 – summary information on income The seventh section indicates the total income of each individual, as well as the total amount of taxes for each employee.

Tax deductions are also indicated here. At the end of the section, the total amount is established. Section 8 – recalculations This part was created specifically to correct errors made in the previous tax period. Here recalculations are given, after which an additional payment is made or a request is made to the Federal Tax Service for the return of part of the previously paid personal income tax.

Section 9 – 2-NDFL Here the final information from the 2-NDFL certificate is written down, as well as its details and date of issue.

What is a report on form 1-NDFL in 2018

When automatically filling out a document and correcting statement indicators, the initial data is changed by the program without the participation of the responsible person. When filling out the form manually, if these statements are corrected, an adjustment is made in the document. Incorrect data is crossed out so that the corrected text is readable. In the free space above or next to the text, a correct entry is made indicating the person certifying the correction. Read also the article: → “The procedure for calculating and paying personal income tax in 2018” Step-by-step instructions for filling out form 1-NDFL The form contains several sections for entering information on different types of purposes.

Tax card for personal income tax accounting for 2018 form free download

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

Back to content How to fill out 1-NDFL? Form 1-NDFL has an approved form, and the procedure for filling it out is regulated by the relevant regulatory documents of the Federal Tax Service of Russia. The card is filled out for each individual who received cash payments from the employer during the reporting period, including those for which tax deductions are provided.
If absent, the field should be left blank; Passport details; Date of Birth; Residence address; Status (1 - resident, 2 - non-resident, 3 - highly qualified foreigner). Third section: Income taxed at a rate of 13% from the previous place of work, if any; Grounds for providing standard deductions (application for deduction); For a property deduction, you must indicate the details of the document (usually a certificate from the tax office, which indicates the Federal Tax Service code, date of issue, certificate or notification number). Next, the tabular part is filled in for each month. We will fill it in based on the available data.

Let's assume that the employee worked fully for three months, without vacation or sick leave. Then for each month we enter the full salary for the month in the amount of 50,000 rubles. This is payment under an employment contract, so the income code is 2000.

Tax card for personal income tax accounting in 2018

Personal income tax. Tax card for accounting income and personal income tax. Approved by order of the Ministry of Taxes and Taxes of the Russian Federation dated October 31, 2003 N BG-3-04/583. Tax card 1-NDFL is the primary tax accounting document. It is required to be compiled by tax agents of Russian organizations, representative offices of foreign organizations, individual entrepreneurs, and private notaries who are a source of income for individuals. The card is maintained on a monthly basis, taking into account the specifics of calculating tax amounts provided for various types of income, taxed at a rate of 13, 30 or 35%, based on the income accrued to the taxpayer. Card 1-NDFL is filled out in case of accrual and payment of relevant income both in pursuance of employment agreements (contracts) and civil law agreements (relations) arising between tax agents and individuals.