How to provide a deduction for additional insurance premiums. Social deduction for pension savings

Since 2010, the employer has the right to provide social deductions for Personal income tax for employees who have entered into non-state agreements with NPFs pension provision.

A non-state pension agreement is an agreement between the relevant fund and its investor. Based of this agreement the investor undertakes to pay pension contributions to non-state Pension Fund(NPF), and the latter undertakes to pay a non-state pension to the fund participant(s) (Article 3 Federal Law dated 05/07/98 No. 75-FZ). According to the agreement, not only the organization, but also its employee has the right to be a contributor in favor of the participant, and both the employee himself and members of his family - spouse, parents (including adoptive parents), disabled children (including adopted) who are under guardianship (trusteeship).

An employee who has entered into a non-state pension agreement has the right to apply to the employer with a request to deduct pension contributions from payments in his favor (for example, from wages) and transfer them to the NPF. Simultaneously this employee can receive social security from the employer tax deduction in the amount of pension contributions withheld and paid during the tax period.

When can an employer provide a deduction?

The organization in relation to income paid to employees recognizes tax agent according to personal income tax. This follows from paragraph 1 of Art. 226 of the Tax Code of the Russian Federation. Therefore, it is obliged to calculate, withhold from their income and pay to the budget the amount of personal income tax. For income that is subject to personal income tax at the rate established by clause 1 of Art. 224 of the Tax Code of the Russian Federation (13%), the tax base is determined as monetary value such income subject to taxation, reduced by the amount of tax deductions provided for in Art. 218 - 221 Tax Code of the Russian Federation. This is indicated in paragraph 3 of Art. 210 Tax Code of the Russian Federation.

One of these deductions is a social tax deduction in the amount of pension contributions paid by the taxpayer in the tax period under the agreement (agreements) of non-state pension provision and (or) insurance contributions under the agreement (agreements) of voluntary pension insurance(Subclause 4, Clause 1, Article 219 of the Tax Code of the Russian Federation). Moreover, the taxpayer can enter into such agreements with a non-state pension fund (insurance organization):

• in one’s own favor and (or) in favor of a spouse (in favor of a widow, widower);
• parents (including adoptive parents);
• disabled children (including adopted children under guardianship (trusteeship)).

Since 2010, deductions for expenses on non-state pension provision and (or) voluntary pension insurance can be provided by a tax agent (employer). The basis is paragraph 2, paragraph 2, art. 219 of the Tax Code of the Russian Federation, introduced by Federal Law No. 202-FZ of July 19, 2009 (hereinafter referred to as Law No. 202-FZ). Previously, this deduction was provided only tax authority at the end of the tax period when the taxpayer submits a declaration in Form 3-NDFL and relevant supporting documents. Thus, from this year, the said tax deduction can be provided to the taxpayer before the end of the tax period when he contacts the employer.

An employer has the right to provide an employee (taxpayer) with a social tax deduction for the costs of paying contributions to a non-state pension fund if the following conditions are met:

• in the presence of a corresponding application from the employee and documents confirming it actual expenses for the specified purposes;
• if the amounts of the named insurance contributions were withheld by the employer from payments in favor of the employee and transferred to the NPF in accordance with the agreement (agreements) of non-state pension provision and (or) voluntary pension insurance. However, obtain from the employer a social tax deduction provided for in subparagraph 4 of paragraph 1 of Art. 219 of the Tax Code of the Russian Federation, the taxpayer will not be able to if he paid pension (insurance) contributions independently. In such a situation, he should contact the tax authority at the end of the tax period to obtain the specified deduction.

As already noted, the taxpayer has the right to conclude the above-mentioned agreements with a non-state pension fund and with an insurance organization, both in his own favor and in favor of a spouse (including a widow, widower), parents (including adoptive parents), disabled children (including number of adopted children under guardianship (trusteeship)). Therefore, it may turn out that not one, but several non-state pension agreements (voluntary pension insurance) will be drawn up for him. In such a situation, the deduction in question is provided in the amount of actual expenses incurred. However, in combination with other social tax deductions, it cannot exceed 120,000 rubles in the tax period. (Paragraph 3, Clause 2, Article 219 of the Tax Code of the Russian Federation). To receive a deduction from the employer, the taxpayer must submit a corresponding application.

Supporting documents

As noted above, the employer can provide the employee with a social tax deduction provided for in subparagraph 4 of paragraph 1 of Art. 219 of the Tax Code of the Russian Federation, only when fulfilled certain conditions: if the amounts of contributions under the non-state pension agreement (voluntary pension insurance) were withheld from payments in favor of the employee and transferred to the NPF ( insurance organization). Therefore, the employer must have a non-state pension agreement (voluntary pension insurance) or a copy thereof, as well as the following documents:

• a taxpayer’s application containing a request to deduct and transfer pension (insurance) contributions from payments in his favor in accordance with the relevant agreements;
• orders, settlement or settlement statements confirming the facts of deduction of contributions;
• receipts for payment of contributions, payment orders for their transfer, bank statements from the current account indicating the actual transfer of contributions to the NPF (insurance organization). In addition, these may be extracts from registers attached to payment orders, indicating information about a specific depositor and the amounts of contributions transferred on his behalf in the corresponding tax period (if contributions are transferred by the organization for several employees with one payment order);
• an extract from the taxpayer’s personal pension account. This extract must indicate: Full name of the taxpayer and the amount of contributions paid under relevant agreement during the tax period;
• documents proving the employee’s relationship with individuals in whose favor pension (insurance) contributions are paid (marriage, birth, death certificates, certificates of disability and adoption, order appointing guardianship (trusteeship));
• a copy of the license of a non-state pension fund (insurance organization). This document is not needed in cases where a reference to the license details is contained in the non-state pension provision (voluntary pension insurance) agreement itself, concluded by the taxpayer with the NPF (insurance organization).

An approximate list of documents that an employer must have in order to legally provide an employee with a social tax deduction for the cost of paying contributions to a non-state pension fund is given in letters of the Ministry of Finance of the Russian Federation dated 08/13/10 No. 03-04-06/7-176 and dated 08/06/10 No. 03 -04-06/7-168.

The Tax Code of the Russian Federation does not contain a provision that the employee is obliged to provide the employer with a certificate from the tax authority about receipt (non-receipt) of a social tax deduction. After all, the tax authority provides social tax deductions to the taxpayer after the end of the tax period when filing a declaration, and the employer - before the end specified period. This was mentioned in the Letter of the Financial Department dated 08/13/10 No. 03-04-06/7-176.

Frequency of deductions

The tax agent (employer) calculates the amount of personal income tax on an accrual basis from the beginning of the tax period based on the results of each month. He does this in relation to all income that is subject to personal income tax at a rate of 13% and accrued to the taxpayer for a given period, with the offset of the amount of personal income tax withheld in previous months of the current tax period (clause 3 of article 226 of the Tax Code of the Russian Federation). If the employer withholds pension (insurance) contributions from payments to the employee on a monthly basis and transfers them to the NPF (insurance organization), then the reduction tax base he should make a monthly deduction for the amount of social deduction for expenses on non-state pension provision (voluntary pension insurance). This feature is noted in letters from the Ministry of Finance dated 08/06/10 No. 03-04-06/7-168 and dated 07/08/10 No. 03-04-06/7142.

Often, for the provision of a social tax deduction provided for in subparagraph 4 of paragraph 1 of Art. 219 of the Tax Code of the Russian Federation, employees apply not from the first month of the tax period. In this case, the deduction must be provided starting from the month in which the taxpayer applied to the employer to receive it, attaching all the necessary supporting documents (Letter of the Ministry of Finance of the Russian Federation dated September 15, 2010 No. 03-04-06/6-216).

Deduction amount

The employer has the right to provide a deduction for the costs of paying pension (insurance) contributions in the tax period in the amount of actual costs incurred for non-state pension provision (voluntary pension insurance), but not more than 120,000 rubles. in year. This limit value is determined in conjunction with the amounts of other social tax deductions specified in subparagraph. 2 - 5 p. 1 tbsp. 219 of the Tax Code of the Russian Federation.

Let’s assume that in one tax period a taxpayer incurred expenses for training, treatment, and payment of contributions under a non-state pension agreement. In addition, he paid contributions under the agreement(s) for voluntary pension insurance, as well as additional insurance premiums on savings part labor pension in accordance with Federal Law dated April 30, 2008 No. 56-FZ. IN similar situation the taxpayer independently chooses what types of expenses and in what amounts are taken into account within the limits maximum value social tax deduction (RUB 120,000 per tax period). This is stated in paragraph 3 of paragraph 2 of Art. 219 of the Tax Code of the Russian Federation.

It should be borne in mind that if during the tax period the amount of expenses for paying contributions under the agreement (agreements) with the NPF (insurance company) reaches limit value(RUB 120,000), then the provision of the corresponding deduction by the employer is terminated.

It is necessary to take into account that of all types of social tax deductions, the employer, as a tax agent, can provide an employee only with a deduction in the amount of payments withheld from payments in favor of the specified employee and contributions paid in the tax period under the agreement (agreements) of non-state pension provision (voluntary pension insurance).

• copies of agreements with non-state pension funds;
• a copy of the marriage certificate;
• application for the provision of a social tax deduction in 2010 in the amount of pension contributions paid under two agreements - 120,000 rubles.

In 2010, the organization made deductions from payments in favor of Pribytkov and paid pension contributions every month in a total amount of 14,000 rubles. (7000 rub. + 7000 rub.). Therefore, the organization monthly reduces the tax base for personal income tax calculated in relation to Pribytkov by a social tax deduction for expenses on non-state pension provision in the amount of 14,000 rubles.

In September 2010, the amount of these expenses reached 126,000 rubles. (RUB 14,000: month x 9 months). This means that this month the organization will provide Pribytkov with a social tax deduction for the last time for the tax period of 2010, but not 14,000 rubles. per month, as before, but only 8,000 rubles. (RUB 120,000 - RUB 14,000/month x 8 months).

Suppose an employee incurred training expenses, medical services, to pay additional insurance contributions for the funded part of the labor pension and intends to receive a deduction for them from the tax authority. Then, in an application to the employer for the provision of a social tax deduction in the amount of contributions under a non-state pension agreement and (or) under a voluntary pension insurance agreement, he can indicate any deduction amount not exceeding 120,000 rubles. for the tax period. Similar explanations are given in Letter of the Ministry of Finance of the Russian Federation dated September 15, 2010 No. 03-04-06/6-212.

Pribytkov’s expenses for paying pension contributions under non-state pension agreements in favor of himself and his wife exceeded 45,000 rubles. already in April 2010. This month, the organization provided an employee with a social tax deduction for the last time for the 2010 tax period. The deduction amount is 3000 rubles. (45,000 rubles - 14,000 rubles/month x 3 months), and not as before - 14,000 rubles. per month.

Valery Solovyov, State Advisor civil service RF class II

An employee can influence the amount of his pension in several ways. For example, he can additionally contribute funds to the funded part of his labor pension in addition to those that the employer withholds from his salary and sends to the Pension Fund. He can also enter into a non-state pension agreement with a private pension fund or a pension insurance agreement with an insurance organization. In addition, if you take care of filing a deduction, you can save on taxes - the amounts allocated for retirement will reduce income subject to personal income tax.

In what cases can you receive a “pension” deduction?

There are two types of "retirement" deductions. The first is a deduction for the amount of contributions under agreements concluded for the purpose of forming pension capital. Such an agreement can be a voluntary pension agreement (if it was concluded with a non-state fund) or a voluntary pension insurance agreement - both of them can be concluded not only in one’s favor, but also in favor of a spouse, parents and disabled children (as relatives). , and adopted ones). The second is a deduction for the amount of contributions that the taxpayer transfers to the funded part of the labor pension independently.

Deductions for the amounts that the taxpayer spends on the formation of his pension capital are classified as social. The amount of all social deductions (for education, treatment and “pension” contributions) is limited: the taxpayer will not be able to receive more than 120 thousand rubles from them. per year, and this provided that he did not apply for other deductions. This limit does not apply to each category, but to the total amount of expenses in all four.

If the “pension” deduction is not fully used in the current year, then next year its remainder is not transferred.

Deductions for contributions to voluntary pension provision and insurance

A “pension” deduction can be provided by both the tax authority and the employer at the request of the taxpayer (this opportunity became available on January 1 of the current year, after appropriate amendments were made to the Tax Code). Of course, it is easier to register it through the employer - firstly, in last years Many citizens enter into agreements with non-state pension funds and insurance organizations, preferring to control and invest pension savings, so accountants are often faced with the preparation of “pension” deductions for employees of organizations. Secondly, when filing a deduction through a tax agent (that is, an employer), fewer supporting documents are required than when applying to the tax office.

However, if the taxpayer plans to apply social deductions for one period different categories- for example, for pension contributions and for paying for a child’s education, it is easier to contact the inspectorate. The employer cannot provide some deductions - for example, a deduction for education, a deduction for the amount of contributions made in favor of the taxpayer's relatives, or for contributions transferred independently, without the participation of the organization.

The inspectorate calculates the deduction at the end of the year in which “pension” expenses are incurred. To do this, an individual must submit documents confirming such expenses and a tax return. There is no need to submit an application for deduction, but earlier, when its attachment to the declaration was mandatory, it contained a list of submitted supporting documents. Therefore, when filing a deduction through the inspection, it makes sense to draw up at least covering letter, which will list all the documents - this can greatly simplify communication with the tax office. However, drawing up such a letter is not necessary, and the inspectorate will not refuse a deduction due to its absence, however conflict situation it can help prove the taxpayer is right. As supporting documents, it is necessary to submit an agreement with a pension fund or insurance organization (depending on the type of contributions) and payment documents - receipts, checks, payment orders. If the contract does not contain details of the pension fund, it is better to attach a copy of its license. In addition, the inspectorate may request an extract from the taxpayer’s personal pension account. IN Tax Code there is no indication that it is mandatory to present it, but obtaining such an extract is still easier than proving your right to a deduction in court. Relationships with persons for whom the taxpayer paid contributions must also be confirmed - with a marriage certificate, birth certificate and other documents.

The employer provides a deduction until the end of the year in which the contributions were transferred, and only for the amounts transferred to the relevant funds. Since the employer himself deducts the contribution amount from the employee’s salary and transfers it to the pension fund or insurance company, to confirm the right to a deduction, he does not need to provide payment documents - an agreement with a fund or insurer is quite enough. The deduction can also be applied if the employer transferred the contribution amount from his current account - some organizations do this by agreement with the employee - however, the employee is obliged to reimburse the organization for the expenses incurred, otherwise the deduction will not be given.

IN large organizations accountants often transfer contributions monthly for several employees with one payment order, withholding the required amount directly from each employee's salary. In this case, in order to receive a deduction, it will be necessary to make an extract from the register with information about the persons for whom contributions were paid and the amount of such contributions (this register must be in the organization’s accounting department).

Another specific feature of the taxation of pension contributions and insurance is the need to restore the amount accepted for deduction if the agreement with the pension fund (or insurance organization) is terminated or the period for which it was concluded is shortened. However, this requirement does not apply to cases of termination of the contract for reasons beyond the will of the parties, or transfer of funds to another non-state pension fund. True, the taxpayer himself does not need to pay anything - insurers or a pension fund will do it for him, which in this case act as tax agents.

Features of taxation voluntary contributions for the funded part of the pension

Additional contributions to the funded part of the labor pension can be made by both the individual and his employer. Moreover, the latter can pay such contributions not only from the employee’s salary, but also at his own expense. Moreover, there is federal program, stimulating the participation of citizens in the independent formation of the funded part of the pension: for the amount paid an individual amount over 2000 rub. The same amount will be allocated from the budget per year (up to 12 thousand rubles per year for each program participant). Additional contributions made at the expense of the employer or at the expense of the state budget in the amount of up to 12 thousand per year are not subject to personal income tax. And the amounts that the individual himself transfers can be excluded from the tax base if the taxpayer issues a social deduction.

The deduction is provided in the amount additional contributions, which were actually paid by the taxpayer himself (taking into account the general limit for social deductions of 120 thousand rubles). Funds that are allocated to the funded part of the labor pension by the taxpayer’s employer and the state (in the form of co-financing) are not taken into account.

You can receive a deduction at the end of the year in which expenses for paying additional insurance premiums were incurred by submitting a declaration and supporting documents to the inspectorate. Such documents include, first of all, checks, receipts, bank statements, etc. In addition, if contributions were withheld at the request of the employee from the salary and were transferred by the organization’s accountant, a certificate from the tax agent about transferred amounts. The form of such a certificate was approved by Order of the Federal Tax Service of Russia dated December 2, 2008 N MM-3-3/634@. There is no need to submit an application for a deduction, however, just as with deductions for voluntary pension provision, it makes sense to draw up a cover letter and list the submitted documents in it.

Federal Law of April 30, 2008 N 56-FZ "On additional insurance contributions for the funded part of the labor pension and state support formation of pension savings"

Andrey

Good afternoon What is the document confirming the payment of pension contributions when submitting it to the tax office under an agreement with a non-state pension fund, if these payments are made for me by my employer?

The Tax Code of the Russian Federation establishes the right of an individual taxpayer to receive a tax deduction for contributions paid under pension agreements, voluntary pension insurance or voluntary insurance life(). We’ll figure out exactly what expenses you can get a deduction for, what documents you need to prepare for this, in what time frame and where to apply.

What expenses can be deducted?

You can also deduct the costs of paying insurance premiums under a voluntary pension insurance agreement concluded with an insurance organization ().

Since January 1, 2015, another type of expense has appeared that can be deducted - premiums paid under voluntary life insurance contracts concluded with an insurance organization for a period of at least five years (,). The changes came into force on January 1 of this year, which means that expenses incurred in 2014 can already be deducted.

In addition to contributions under insurance and pension agreements, the payment of additional insurance contributions for the funded part of the labor pension () can also be deducted.

Who can be the insured person

First of all, the taxpayer himself may be the insured person. But in practice, there are also cases when an insurance contract is concluded for the taxpayer, and the insured person is someone else. And even in such cases, you can claim a deduction if the insured are family members or close relatives of the taxpayer, and he pays insurance premiums for them at his own expense. Let us recall that, in accordance with Family Code In the Russian Federation, family members and close relatives include:

• spouse;
• children, including adopted children;
• parents, including adoptive parents;
• grandparents;
• grandchildren;
• brothers and sisters, including half-brothers ().

Also, the insured person may be a disabled child under guardianship or trusteeship ().

How much deduction is provided?

An insurance or pension agreement can be concluded for any amount, but only the amount of insurance premiums paid for the year in the actual amount, but not more than 120 thousand rubles, can be deducted. It should be taken into account that this maximum amount, which a taxpayer can claim in relation to all social tax deductions in the aggregate (). That is, for example, if for the reporting year he has already received a tax deduction for training in the amount of 50 thousand of expenses incurred, then he can claim no more than 70 thousand rubles as a deduction for pension insurance. Moreover, if the application for deduction is approved tax office will return 13% of the declared amount.

EXAMPLE

EXAMPLE 1

In 2014, Khokholkova A.A. paid insurance premiums under a voluntary pension insurance agreement in the amount of 80 thousand rubles. She does not intend to claim any other deductions.

Thus, she will be able to receive a tax deduction in the amount of 10.4 thousand rubles.

80 thousand rubles. x 13% = 10.4 thousand rubles.

EXAMPLE 2

In 2014, Semenov S.S. paid additional insurance contributions for the funded part of the labor pension in the amount of 50 thousand rubles. In addition, he declared deductions for training expenses in the amount of 60 thousand rubles. and treatment costs in the amount of 20 thousand rubles.

50 thousand rubles. + 60 thousand rub. + 20 thousand rub. = 130 thousand rubles. – the total amount of expenses incurred by taxpayers in reporting year.

Since a tax deduction is not an obligation, but a right of the taxpayer, he can independently choose in what amount (without exceeding the established limit of 120 thousand rubles) and for which expense items to apply for deductions.

Semenov S.S. decided to deduct expenses for training and treatment in in full, and expenses for pension contributions - in the amount of 40 thousand rubles.

total amount, which Semenov S.S. will receive as a deduction, amounting to 15.6 thousand rubles.

(40 thousand rubles + 60 thousand rubles + 20 thousand rubles) x 13% = 15.6 thousand rubles.

How to get a tax deduction

According to the Tax Code of the Russian Federation, in order to receive a tax deduction, you need to submit a completed tax return in Form 3-NDFL and copies of documents confirming expenses incurred (,).

Form tax return can be downloaded from (section "Forms"), from the official website of the Federal Tax Service of Russia or obtained for free from the tax office ().

IT IS IMPORTANT TO KNOW

Basic rules for filling out the 3-NDFL declaration (Appendix No. 2 " " to the order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671@).

1

You can fill out the declaration in three ways: by hand on an already printed form, on a computer with subsequent printing, or using a specialized service on the website of the Federal Tax Service of Russia. IN the latter case It is not necessary to print out the declaration; it can be sent to the tax office via Personal Area on the department’s website (to work in your personal account, you must obtain a login and password from the inspection).

2

All cost indicators in the declaration are filled out with the indication of kopecks, with the exception of amounts of income received outside of Russia.

3

When filling out the declaration by hand, information in the text fields must be entered from left to right in capital block letters. Numerical indicators are also filled in from left to right. If any indicators are missing, dashes are placed in all cells. If there are more free cells in the field than numbers, then dashes are also placed in them.

4

When filling out a declaration on a computer, the numerical indicators are aligned to the right. The absence of dashes in empty cells is allowed.

5

Only completed pages of the declaration are numbered. For single-digit and two-digit page numbers, “0” is placed in front (for example, the first page is “001”, the 10th page is “010”).

6

Corrections cannot be made to the declaration.

7

The barcode in the upper left corner of each page of the declaration must be without damage or deformation.

8

Declaration sheets are not stapled.

9

The declaration is printed on only one side of the sheet; double-sided printing is not allowed. Printer ink should only be blue or black. The same applies to the color of the pen when filling out the declaration by hand.

A taxpayer can file a return for deductions at any time within three years after the end of the year in which the expenses were incurred. For example, if contributions were paid in 2014, then the declaration can be submitted until January 1, 2018.

ATTENTION!

If the tax return claims only deductions, then the deadline for filing it is limited to three years after the reporting period. However, if the taxpayer also indicates taxable income along with deductions, then such a declaration must be filed by April 30 of the year following the year in which the income was received. IN otherwise will have to pay a fine for failure to submit a declaration in the amount of 5% of the tax amount for each complete or less than a month overdue, but not more than 30% of the specified amount and not less than 1 thousand rubles. ().

You can submit your declaration to the local tax office permanent registration. If a taxpayer does not have a residence permit, he can submit a declaration at the place of temporary registration (,) It is submitted by one of following methods:

• V in paper form personally;
• in paper form by mail with a list of attachments;
• in paper form through a legal or authorized representative (in the latter case, a notarized power of attorney is required) ();
• via electronic communication channels (through a personal account at the Federal Tax Service of Russia, to work in which you need to obtain a login and password from the inspectorate at the place of registration).

The tax office may not accept the declaration for the following reasons:

• taxpayer (or legal (authorized) representative) when personal visit did not present a passport to the tax office;
• the declaration lacks signatures and/or full name of the taxpayer on all completed sheets designated places;
• the declaration is submitted in an outdated or unspecified form;
• the declaration is submitted to the wrong inspectorate (for example, to an inspectorate specializing in registration).

ADVICE

The Tax Code of the Russian Federation does not limit the number of tax returns filed, so you can submit, for example, one return before April 30 for income received, and then collect documents and submit another return for a deduction. However, we recommend that you still submit one declaration of income and deductions, so that you do not have to overpay the tax first and then return it from the budget.

Along with the declaration, the taxpayer must submit to the tax office documents confirming the expenses incurred. The Tax Code of the Russian Federation does not directly establish a list of such documents, however, the Ministry of Finance of Russia and the Federal Tax Service of Russia provide in their letters detailed explanations on this issue (letter of the Federal Tax Service of Russia dated May 5, 2008 No. ШС-6-3/331@ " "). Thus, when submitting a declaration you must submit:

• a copy of the agreement concluded in the name of the taxpayer with an insurance organization or non-state pension fund or a copy of the insurance policy;
• copies of payment documents confirming payment of contributions (for example, a check cash register equipment, payment and cash order, payment order, receipt of payment of contributions);
• documents confirming the degree of relationship (if the insured person is not the taxpayer himself) - marriage certificate, birth certificate of a child (if the insured person is the child of the taxpayer), birth certificate of the taxpayer (if the insured person is the parent of the taxpayer);
• a certificate confirming that the child is disabled (if the insured person is a disabled child);
• certificate 2-NDFL about income received for the period (calendar year) when the payments were made. This certificate can be obtained from the employer’s accounting department.

ATTENTION!

When submitting documents and declarations personally or through a representative, you must have the originals with you transferred documents to check the attached copies tax inspector.

Along with the declaration and supporting documents, an application for a tax deduction is submitted in any form in two copies. It indicates the basis for receiving a deduction and a list of documents attached to the declaration. The tax inspector must certify the second copy of the application with his signature on acceptance and put a date on it - this document remains with the taxpayer and can subsequently confirm the fact of filing the application, tax return and documents attached to it.

After receiving the declaration and documents confirming the expenses incurred, the tax inspectorate conducts a desk audit, the period of which cannot exceed three months (), based on the results of which it makes a decision on granting or refusing to provide tax deductions ().

Another document that needs to be submitted to the tax office is an application for a refund of overpaid taxes. personal income tax amounts. The form of this application is arbitrary, but in its text it is necessary to indicate the details bank account, to which the tax office will be able to transfer funds. You can submit an application either along with the declaration, or after the inspectorate has made a decision on the payment of deductions. In accordance with the law, the inspectorate must return the tax on such an application no later than one month from the date of its submission (). But even if you submit an application for a refund along with your declaration, you will still have to wait until the end desk audit. The only advantage in this case is that you will not have to come to the tax office again to submit an application after the inspectorate makes a decision on a tax refund.

How to get a deduction from your employer

Unlike deductions for training and treatment, deductions for insurance can also be obtained through the employer, and in the same period in which contributions are paid. The only condition– insurance premiums must be deducted by the employer himself from the taxpayer’s salary, acting as a tax agent. Let us remind you that in order for an employer to become a tax agent, the employee must write a corresponding application in any form with a request to deduct contributions from his salary at a certain frequency in the specified amount (Part 2 of Article 5 of the Federal Law of April 30, 2008 No. 56- Federal Law ""). Co next month After submitting such an application, the employer will already begin to make contributions.

FORMS

To receive a deduction for contributions paid, you must also submit an application to the accounting department free form in the name of the employer and a copy of the agreement concluded with an insurance organization or non-state pension fund (,). If an employer applies for the specified social tax deduction not from the first month of the tax period, the deduction is provided monthly, starting from the month in which the taxpayer applied for its provision (). For example, if an employee submitted an application in March, then he will be able to receive deductions starting in March.

The residual effects of the reforms gave rise to such a concept as the funded part of a pension. Based on its value, future pensioners will be calculated the amount of benefits accrued upon reaching of a certain age. Now the entire working population has the opportunity to increase their future pension through voluntary contributions. Some people take advantage of this opportunity, but not everyone knows whether they are entitled to social benefits (NS).

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Is it possible to deduct tax on the funded part of a pension?

This type of expense falls under the possibility of receiving a deduction from the social category. The entire group of deductions of this nature has a certain annual limit for calculation. The maximum is updated every year and is 120 thousand rubles. This is not the amount of the refund, but the amount of funds for calculating the deduction.

When using the entire annual limit, a deduction of 15,600 rubles is allowed, based on a rate of 13%. If the amount has not reached the maximum, then it is not carried over to the next tax period, and the tax deduction is calculated according to expenses incurred. At the same time, exceeding the limit of 120,000 does not make it possible to receive a deduction of more than 15,600 rubles.

Examples of calculations:

• 37,000*13%= 4810 rubles
• 120,000*13%=15,600 rubles
• 134,000*13%= 15,600 rubles.

At the same time, not only citizens, but also its residents who live in the country for more than 183 days a year can receive a deduction of this nature. It is worth knowing that even if the maximum limit is reached, but official taxable income in a particular calendar year was not declared, then the deduction is not allowed in this tax period.

In this case, the right to the deduction is retained for 3 years if the applicant did not know about this possibility, but in the year the right to deduction begins, the person must have taxable income. Non-residents of the country do not have the opportunity to receive social benefits.

Also, this type of deduction is not allowed non-working pensioners, although persons continuing labor activity may qualify for a refund. For working pensioners there is also set limit, implying the summation of treatment costs and other social costs.

Social deduction on expenses for the funded part of the labor pension - the topic of the video below:

How to get such an NV

Only the initial submission of documents to receive a tax deduction may present any difficulties. The difficulties are not associated with the process itself, but with the nuances in preparing the required documentation. For inexperienced persons, their list may seem large and incomprehensible, but after the first submission of documents for deduction, repeated appeal will not cause any difficulties.

Responsible authorities

All assembled package documents are submitted to the tax office at the place of registration of the applicant.

• This can be done within three years after the fact of the right to receive a tax deduction.
• There is also a second method of submitting an application - it is not relevant for all persons who have increased their funded part of their pension. This personal income tax refund through the employer. This method can be used by persons who wrote an application to the accounting department for transfer Money from wages to the funded part of the pension. The possibility of providing documents online using the government services website is now being developed.

List of documents

For deduction you need to provide the following documents:

1. Application for NV.
2. A copy of the agreement with.
3. A copy of your passport and TIN.
4. An extract from a personal pension account.
5. Payment documents (receipts, payment slips, cash receipts).

When contacting the tax office in person, persons who have replenished the savings portion through their employer require another document. It is a replacement for payment documents - this is a certificate from work about the amount of funds withheld for contributions.

The video below will tell you how to receive a social deduction for expenses on the funded part of your labor pension:

Procedure and terms of receipt

After submitting an application for a deduction for the funded part of the pension and all the required documents, the funds are returned to your personal account. The maximum time interval is specified by law - the tax office must review the submitted documents within 3 months.

1. This is the longest stage of the procedure for obtaining an NV. There are 3 stages in total:
2. Preparation of documents.
3. Submitting an application to the tax office.

Waiting for the deduction to be transferred. Particular attention should be paid to the correct preparation of documents and compliance with submission deadlines. Otherwise, the process of obtaining a deduction is simple and resubmission

does not cause any difficulties. Citizen Alikin N.P. in 2015 replenished the funded part of his pension by 100 thousand rubles. Then he did not know that he had the right to return 13% of this amount (13 thousand rubles). In 2017, he also made a contribution of 120,000 rubles and learned that he could receive a tax deduction. In 2018, he needs to provide a package of documents for 2015 and 2017 to the tax office in order to receive an IC for both of these periods. When calculating, annual limits will not be summed up - the right to deduction arose in different tax periods