Individuals may be among the founders or shareholders of any company. From January 1, 2015, the personal income tax rate on income from equity participation of residents was equal to the "salary" rate.

Dividends received by individuals are now taxed as follows:

Let us consider in more detail how to charge tax on dividend income, and how this should be reflected in the 2-NDFL report.

Are dividends subject to income tax?

Making a profit is the goal of any business. At the end of the year, if the result of work after taxes is profit, the general meeting may decide to distribute part of it among the participants or shareholders according to their shares. This is the dividend, or equity income.

Dividends can be received not only by legal entities, but also by citizens. The received income of organizations is subject to income tax, and personal income tax on dividends is paid from the income of individuals (clause 1, clause 1, article 208 of the Tax Code of the Russian Federation). This should be done not by the participant himself, or by the shareholder, but by the tax agent, that is, the organization that pays dividends (clause 3 of article 214 of the Tax Code of the Russian Federation).

Income tax for residents (individuals staying in Russia for at least 183 days a year) until 2015 was charged at a rate of 9%, and since 2015 it has increased to 13%. If the company now, in 2019, pays dividends for past periods (2014 and earlier), the income of individuals will still have to be taxed at a rate of 13%. When calculating the tax, the rate that is valid on the date of receipt of income is taken, and for dividends, it is the day of their payment that is considered such a date (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

For non-residents, the tax rate has not changed and is equal to 15%. It should be noted that during the tax period the status of an individual may change: a non-resident may become a resident and vice versa. The tax agent must determine the status of an individual on each date of payment of income to him, and at the end of the year, establish the final tax status of the individual and apply the appropriate tax rate. If the status has changed, then the tax is recalculated on income received from the beginning of the tax period (letter of the Ministry of Finance of the Russian Federation of 04/05/2012 No. 03-04-05 / 6-444).

For personal income tax on dividends, the tax base will have to be determined separately from other income falling under the same rate (clause 2, article 210 of the Tax Code of the Russian Federation). This means that if dividends are accrued to an individual who is an employee of the organization, then salary and dividends should be taxed separately from each other, despite the same rate of 13%. When calculating tax on dividends, tax deductions listed by the Tax Code are not taken into account, that is, the entire amount of income is taxed (clause 3 of article 210 of the Tax Code of the Russian Federation).

Deadline for the transfer of personal income tax from dividends

Now, when making a cashless payment, a payment for payment of personal income tax from dividends to the budget must be sent no later than the next day after the transfer of income to the personal account of an individual (or to the accounts of third parties, if he so orders). When paying income in cash, the tax should be transferred no later than the next day after the payment of dividends to an individual through the cash desk (clause 1 of article 223; clause 6 of article 226 of the Tax Code of the Russian Federation). Previously, personal income tax was required to be transferred on the day of payment of income.

The organization must pay personal income tax on dividends to the budget at the place of its tax registration. If a tax accrued on dividends of several shareholders or participants is paid, then it can be transferred by one payment order. It is enough to have supporting documents in the form of statements, registers, etc., by which each recipient of income can be identified (letter of the Ministry of Finance of the Russian Federation of November 19, 2014 No. 03-04-07 / 58597).

How to reflect dividends in the 2-NDFL certificate?

For all income of individuals, applied tax deductions, calculated, transferred and withheld tax, the tax agent annually reports to the IFTS in a certificate in the form 2-NDFL. It also shows the dividends that were paid during the reporting year (income type code - 1010), regardless of the period for which they were accrued. That is, dividends accrued for the past year, but listed in 2019, must be included in the 2-NDFL certificate for 2019.

The procedure for filling out the 2-NDFL form (approved by Order of the Federal Tax Service of Russia dated 02.10.2018 No. MMV-7-11 / 566) provides that if an individual received income from a tax agent subject to personal income tax at different rates, then fill out sections 1, 2 and 3 Help, as well as an application, is needed for each of the rates. It is impossible to reduce the tax base for dividends by the amount of tax deductions, which means that dividends in the 2-NDFL certificate need to be shown only in income in section 2 and in the appendix in the total amounts of income and tax, and section 3 for deductions is not filled out.

Dividends accrued by the organization to its resident employee will be taxed at the same rate as his salary - 13%. How to fill in the income statement in this case?

The Federal Tax Service considered this issue in its letter dated March 15, 2016 No. BS-4-11 / 4272, explaining that it is not necessary to fill out a separate certificate 2-NDFL if there was a payment of dividends taxed at the "salary" rate. They are reflected together with other income of an individual, taxed at the same rate. This means that one 2-NDFL report will contain information about both the employee's salary and the dividends received by him.

Question:

Hello! Please tell me how to reflect in the report 2 personal income tax the payment of dividends to the founders of non-employees of the organization in 1C accounting? should this be a separate report or should they be added to the general employee report? and if in the general one, is it necessary to add them to the directory of individuals (now they are in the directory of founding counterparties)? Thank you!

Answer:

The organization is obliged to withhold the accrued amount of personal income tax during the actual payment of the amount of dividends to the participant of the company and transfer it to the budget. At the same time, the tax agent, before April 1 of the year following the expired tax period, must submit to the tax authority information on the income of individuals for the expired tax period received from the tax agent, in the form 2-NDFL. Information on income in the form of dividends is submitted together with other 2-NDFL certificates in one register.

To be able to automatically generate a certificate of income in the form of dividends of an individual who is not an employee of the organization, it is necessary:

1. Enter the data of the founder in the directory "Individuals".
2. Reflect information on income in the form of dividends with the document “Entering income, personal income tax and taxes (contributions) from the payroll” (Menu Salary - Accounting for personal income tax and taxes (contributions) from the payroll) - Accounting documents for personal income tax and taxes (contributions) from the payroll) - Add - Entering income, personal income tax and taxes (contributions) with payroll). In the document, it is necessary to fill in the tabs "Personal income tax income and taxes" and personal income tax withheld.
3. Reflect information on the transfer of withheld tax by the document "Transfer of personal income tax to the budget of the Russian Federation" (Menu Salary - Accounting for personal income tax and taxes (contributions) with payroll) - Accounting documents for personal income tax and taxes (contributions) with payroll) - Add - Transfer of personal income tax to the budget of the Russian Federation).
4. Generate 2-NDFL certificates with the document “2-NDFL certificate for transfer to the IFTS” (Salary menu - Accounting for personal income tax and taxes (contributions) from the payroll) - Add - 2-NDFL certificate for transfer to the IFTS).

LLCs and JSCs that receive profit from economic activities transfer its established part to shareholders - individuals. The Tax Code of the Russian Federation obliges companies to perform the functions of tax agents for these operations: to calculate and transfer personal income tax from dividends in 2017 to the budget. To avoid problems with the fiscal authorities, payments should be made no later than the deadlines prescribed in the current legislation.

Responsibility for non-payment or delay rests with tax agents. Penalties are charged for each day of delay, the company is fined in the amount of 20% of the amount not received by the budget. If the size of dividend payments is large, the delay can lead to significant costs for the company.

Dividends are among the income subject to personal income tax. The tax rate is different for residents and non-residents. For the first in 2017, it is set at 13%, for the second it is slightly higher - 15%.

It is a mistake to assume that all citizens of the Russian Federation are residents of the country. The Tax Code of the Russian Federation gives a different definition: a resident is a person who stays in the territory of the state for at least 183 days during the last year. This means that both the holder of a Russian passport and a foreigner can have this status.

A citizen of the Russian Federation who spends a significant part of the year abroad may lose his resident status. Exceptions are departures from the Russian Federation for good reasons: to receive medical services or study. The 183-day rule does not apply to military personnel and civil servants performing labor functions outside of Russia.

In order not to make a mistake with the choice of rate, you need to check the fact of residence. If the tax authorities discover an error, the company will have to pay penalties and a fine for the difference not transferred to the budget.

Important! The tax status of the participant is determined during the tax period on each date of transfer of personal income tax. If it changes, budget commitments for the entire year are subject to recalculation.

When is income tax paid on dividends?

The procedure for making dividend payments to participants in companies is regulated by Art. 28 of Law No. 14-FZ of 1998. According to its text, the meeting of shareholders of the company has the right to distribute net profit quarterly, every six or 12 months. When the decision is made and documented, the organization has 60 days to transfer funds.

The deadline for paying income tax on dividends to the budget depends on the legal form of the company. There are two possible options:

• LLC - transfers personal income tax no later than the next day after the payment of income to shareholders.
• JSC (PJSC) - must fulfill the obligations of a tax agent within a month from the date of cash settlement with shareholders.

The terms for transferring personal income tax do not depend on the method of paying income: in cash at the organization’s cash desk or by transfer to a card. Dividends received in kind are not exempt from taxation.

Important! The transfer of personal income tax must be made according to the details of the IFTS, in which the company is registered, regardless of where the participant lives.

How to calculate the amount of tax?

The company reflects dividends in the certificate 2 personal income tax in 2017 and without fail imposes personal income tax. To calculate the tax, you must use the rate that is currently in effect and selected in accordance with the tax status of the participant.

When calculating, it is impossible to reduce the taxable base for deductions: standard, social, professional or property. At a rate of 13% (or 15%), the full amount of income received is taxed. Use the formula:

Personal income tax \u003d Amount of dividends * 0.13

Example

Romashka LLC has two founders: Ivanova A.A. (owns 60% of the capital) and Petrova B.B. (owns 40% of the shares) - both residents of Russia. Following the results of the 4th quarter of 2016, at the meeting of shareholders, it was decided to distribute 100,000 rubles of net profit. This means that the owners are supposed to:

Ivanov: 100,000 * 0.6 \u003d 60,000 rubles.

Petrov: 100,000 * 0.4 \u003d 40,000 rubles.

Of these amounts of income, personal income tax is withheld at a rate of 13%. The amount of tax is calculated as:

For Ivanov: 60,000 * 0.13 \u003d 7,800 rubles. The amount "on hand" with the deduction of personal income tax is 52,200 rubles.

For Petrov: 40,000 * 0.13 \u003d 5,200 rubles. Excluding tax, the participant will receive 44,800 rubles.

LLC "Romashka" is obliged to transfer personal income tax in the total amount of 13 00 rubles to the details of "its" IFTS no later than the next day after settlement with shareholders. Otherwise, it will be held accountable by the fiscal authorities as a tax agent.

Important! If the amount of dividends is returned to the LLC due to an error in the details, when resending the payment, it is not necessary to transfer personal income tax again.

How to reflect dividends in the certificate 2 personal income tax?

A company that calculates tax on dividends acts as a tax agent. According to paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, it is obliged to report to the fiscal authorities, indicating the appropriate values ​​in the 2-NDFL certificate for code 1010. The deadline for submitting the report is no later than 01.04 of the next year.

Important! The reporting for the IFTS does not reflect the accrual, but the actual payment of dividends. Help 2 personal income tax will not contain information about the income of the participant, if they were accrued in December, and transferred to shareholders in January. The number will roll over to the next year.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

From 01/01/2019, changes are being made that all employers, individual entrepreneurs and organizations that pay income to individuals should be aware of. Based on the Order of the Federal Tax Service of Russia dated 02.10.2018 No. MMV-7-11 / (sample filling out a certificate 2-NDFL - new form 2019), the form will not be one, but two. One of them must be used for reporting to the IFTS, and the other for issuing applicants to individuals. As representatives of the Tax Service clarify, a sample of filling out the 2-NDFL certificate form in 2019 contains some items that are unnecessary for ordinary citizens. Therefore, it needs to be simplified, to get rid of the excess. As for the form for the IFTS, it contains almost everything important and necessary, so the main part of the structure is preserved.

Note that both documents will be called the same - "Certificate of income and tax amounts of an individual." But so that accountants do not get confused, a small adjustment is made:

• the report that organizations and individual entrepreneurs must send to the tax authorities has the abbreviation “Form 2-NDFL” in the title, as well as the official number in the classifier of tax documents - KND 1151078;
• the document that needs to be issued to an individual when it applies on the basis of it has neither abbreviations nor numbers in the CND.

Before downloading the 2-NDFL form (new form 2019), please note that since the purpose of the certificates is different, they have a different structure and procedure for filling out. And in the Order of the Federal Tax Service this is directly stated. Thus, minimal changes have been made to the form that employers must issue to employees (Appendix No. 5 of the Order of the Federal Tax Service). In particular, the line about the sign, the number of the adjustment and the IFTS code, as well as the details of the notification of the deduction were excluded from it. From the new year, the document looks like this:

Download free certificate 2-NDFL 2019 (form for issuance to individuals)

As for the report for 2019, there are slightly more changes in it. For example, it will consist of an introductory part, two sections and one appendix, and now it has 5 sections. In addition, the tax authorities removed the fields for specifying the TIN of individuals and left only one field to clarify the type of notification confirming the right to one of the tax deductions. You can download the new form 2-NDFL for 2019 below.

Free download of the 2-NDFL certificate form for 2019

Note that if you fill out reports for tax authorities in electronic form and transfer them to the Federal Tax Service through operators, then you will not notice any special changes. Intermediaries promise that by the end of the year they will have time to update the formats used by tax agents when transmitting data on income and income tax amounts of individuals. As for certificates for employees, and such appeals are not uncommon, it is advisable to download the 2-NDFL form for free for individuals in 2019 so as not to violate the requirements of the Tax Code of the Russian Federation.

• Order of the Federal Tax Service of the Russian Federation of October 30, 2015 No. MMV-7-11 / 485 and Order of the Federal Tax Service of January 17, 2018 No. MMV-7-11 /, which approved the current working version of the document and the procedure for filling it out;
• Order of the Federal Tax Service of the Russian Federation of September 16, 2011 No. MMV-7-3 / 576 and Order of the Federal Tax Service of December 8, 2014 No. MMV-7-11 /, which describe the rules for submitting information on electronic and paper media, as well as through operators telecommunication channels.

Therefore, you should not wait for new changes: it's time to download for free a new form of form 2-NDFL for 2019 to submit information to the Tax Inspectorate of Moscow, St. Petersburg or another region.

Download free certificate 2-NDFL (new form 2019, form)

An example of filling out this document will be presented below. To access it, registration or other additional steps are not required: all information for readers is free.

Sample filling in 2019

To get started, we suggest downloading 2-NDFL 2019 (in word format, filling).

Download the filling rules

Now let's look at a specific example. LLC "Company" must submit a report for 2019 to the employee Semenova O.A. under the new rules:

1. In general terms, everything is quite simple: TIN, KPP, name of the organization or individual entrepreneur, reporting year, IFTS code, reorganization code and TIN, KPP of the reorganized organization, OKTMO code, telephone.
2. The reference number is the serial number of the form sent in the reporting period.
3. Sign (1, 2, 3, 4) - indicate depending on the grounds for the delivery of the document.
4. Adjustment number: 00 - primary, 99 - canceling. All others from 01 to 98 are corrective reports.
5. Data on taxpayers are indicated from the documents available to the tax agent.
6. Information about the amounts of income and the calculated, withheld tax is taken for the entire reporting period.
7. The deduction codes are affixed taking into account the Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / In our case, the code is 126, since the employee has a child.
8. Notification type code (provided that a notification has been issued):
   • the number 1 is set if the taxpayer has been issued a notice of the right to a property deduction;
   • number 2, if the taxpayer has been issued a notice of the right to a social deduction;
   • figure 3, if the withholding agent has been issued a notice confirming the right to reduce income tax on fixed advance payments.
9. The application is completed by the months in which the income was paid or the deduction was granted. There are no differences from the current procedure for filling out this document.

Download certificate of income of an individual form 2-NDFL (form 2019 completed)

How are they reporting now?

In 2015-2016, the form approved by the Order of the Federal Tax Service dated 10/30/2015 No. ММВ-7-11/ was used. But at the end of 2017, the Federal Tax Service initiated consideration of amendments to this Order in connection with the approval of the Order of the Federal Tax Service of Russia dated 17.01.2018 No. ММВ- 7-11/ (registered with the Ministry of Justice and published on 01/30/2018).

Form valid in 2017

You can also download the 2-NDFL form (2018).

Download form 2-NDFL (2018)

Who is required to submit certificates

Downloading a free sample of a new 2-NDFL certificate for 2019 is necessary for all tax agents who are required to report to the IFTS. They may be an organization, an individual entrepreneur, another person in accordance with Article 226 of the Tax Code of the Russian Federation, which pays income to an individual who is a taxpayer. Such a person is obliged to calculate, withhold the tax from the taxpayer and transfer it to the budget.

The form for submission to the IFTS is filled out for each individual.

Each tax agent is obliged to ensure accounting of income paid to individuals, deductions granted to them, calculated and withheld taxes. For this purpose, an appropriate tax register is drawn up. It is developed and approved independently by the tax agent and must contain the following information:

• about an individual, his identification data (full name, date of birth, passport data, TIN);
• types and amounts of income;
• granted deductions;
• amounts of calculated, withheld and transferred tax;
• dates of withholding tax and its transfer to the budget, details of payment documents.

It is the data of this tax register that will be used to fill in the forms.

Change Formats

When the number of the company is several people, then 2-NFDL can be submitted to the tax office on paper. If the number of individuals who received income in your company exceeded 25 people, then you can submit a report only in electronic form (clause 2) via telecommunication channels.

To prepare reports, you can use the free software of the Federal Tax Service “Taxpayer of Legal Entities”. To send an electronic report to the IFTS in electronic form, it is necessary to conclude an agreement with an authorized telecom operator, obtain a digital signature and install the appropriate software.

How to check the certificate before submitting to the tax in electronic form? To do this, you can download the free Tester program on the official website of the IFTS. By installing it on your computer, you can check the file sent to the IFTS for compliance with the format for submitting the report in electronic form.

Report submission deadlines

Please note that you can download the 2-NDFL form for 2019 (new form) for free in excel, and then fill it out no later than April 1, since this is the last date when tax agents transfer information about an individual's income, calculated, withheld and transferred tax to budget (clause 2, article 230 of the Tax Code of the Russian Federation). In this case, the number 1 is indicated in the “Attribute” field. In 2018, April 1 fell on a Sunday, so the deadline was postponed to 04/02/2018. As for 2019, no transfers are foreseen.

If the tax agent could not withhold tax upon payment of income and throughout the entire tax period, then he is also obliged to submit it to the tax report, indicating the number 2 in the “Sign” field. This must be done before March 1 of the next year (clause 5). Please note that the procedure for providing such information to the tax authorities is now presented in Appendix No. 4 to the Order of the Federal Tax Service of Russia dated 02.10.2018 No. ММВ-7-11/566

For late submission of the report, a liability of 200 rubles is provided. for each certificate (clause 1), that is, for a form drawn up for an individual employee. Also introduced liability for providing certificates with false information. For each such report, you will have to pay a fine of 500 rubles. (), and it will be possible to avoid it only if the tax agent identifies and corrects the error before it is discovered by the tax authority.

What changes has the form undergone in 2019

Basically, the changes are technical and do not affect the procedure for recording income, deductions and taxes:

• section 1 contains information about the reorganization or liquidation of the company;
• section 2 excludes information about the place of residence of the taxpayer;
• section 4 excludes references to investment deductions;
• in section 5, in the lines of the signature and the document certifying the authority of the signatory, a mention is made of the possibility of signing the certificate by the assignee.

Thus, the filling of the main sections remained the same.

A sample of filling out a certificate in 2019

Before downloading the 2-NDFL certificate form for filling out in 2019, we recommend that you also familiarize yourself with the rules in force this year (until December 31):

1. In section 1, it is necessary to indicate the name of the tax agent and its main details: TIN, KPP, OKTMO code.
2. Section 2 contains information about an individual: his full name, date of birth and passport data. As mentioned above, the address of the place of residence is not required.
3. Section 3 reflects the income of the taxpayer with a gradation for the month of payment, income code, amount.
4. In section 4, information on tax deductions provided to an individual should be indicated.
5. The total amounts for the year: income and deductions of an individual, tax calculated, withheld and transferred to the budget of the Russian Federation - are reflected in section 5. The details of the person responsible for filling out are also indicated here.
6. Section 3 is completed for each tax rate. For example, if an employee is a non-resident and receives dividends, then two sections 3 and two sections 5 of the certificate must be filled out for him. Separately - for wages at a rate of 30% and separately - for dividends at a rate of 15%, indicating the appropriate income code.

You can download the 2-NDFL certificate form (2018) and the form for free on our website.

Sample certificate of personal income tax-2 in 2019

Download free certificate 2-NDFL 2019 (filled form)

Dividends in reference in 2019

If the company in 2018 paid dividends to the founders - individuals, then they also need to draw up certificates and submit them to the IFTS. The dividend income code in the report for 2018 is 1010. The tax rate can be:

• 13% if the participant is a resident;
• 15% if the participant is a non-resident of the Russian Federation.

If the founder of the company who received the dividends is a resident of the Russian Federation and at the same time receives a salary in the company, then dividends should be reflected in the same section 3 as other income. There is no need to complete a separate section 3 in this case.

The organization paid dividends to the founder-individual who is not an employee of the organization, personal income tax is withheld and transferred to the budget. Do I need to submit a 2-NDFL declaration? Or does he himself have to report to the IFTS at the place of residence?

When paying dividends to a founder who is not an employee of an organization, it is necessary to submit a 2-NDFL certificate to the tax office, since the organization is a tax agent in relation to these incomes of an individual (clause 2 of article 214 of the Tax Code of the Russian Federation).

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

S.V. Razgulin

Deputy Director of the Tax Department

and customs and tariff policy of the Ministry of Finance of Russia

2. Article:Step-by-step instructions for calculating and paying dividends

Step number 5. Pay dividends, transfer taxes and submit reports

Having decided on the distribution of profits among the participants, you must pay dividends within 60 days. Specific deadlines are usually specified in the bylaws or resolution. Transfer the withheld income tax to the budget no later than the next day after the payment of dividends (). And pay personal income tax no later than the day you receive cash from the bank to pay dividends or the day the dividends are transferred to the account of an individual ().

Please note: there is no need to pay insurance premiums from dividends accrued to individuals. The fact is that contributions are subject to payments under labor and civil law contracts, the subject of which is the performance of work. Dividends are not included in these payments.

You will report on dividends paid to an individual in a certificate in the form 2-NDFL. It should be submitted for inspection no later than April 1 of the year following the year of dividend payment. *

N. A. Kulyukina

expert of the magazine "Simplification"