In practice, situations often arise when an employee needs to return an overly withheld the amount of personal income tax.

Consider the implementation of this situation in the program "1C: Salary and personnel management, edition 2.5". For clarity, consider this situation on a specific example.

The employee wrote an application for the provision of tax deduction per child from the beginning of the year. The statement brought at the end of February, when January is already closed. We enter the relevant information into the Individual's card, indicating that the deduction is valid from January. In February, at the final payroll in the document “Payroll to employees of the organization”, the system will automatically recalculate personal income tax for January. The employee will have the amount to be reimbursed (Fig. Payroll for February).

Having generated the Payslip for February, in the section “Debt for the enterprise at the end of the month / including excessively withheld personal income tax at the end of the period”, we see that the company has a personal income tax debt to the employee (Fig. Payslip)

How can we implement the return of excessively withheld personal income tax to an employee in the system?

The refund procedure is as follows. First you need to create in the current period the document "Personal income tax return" on the "Taxes" tab. We fill out the document by the command “Fill in \ Employees who have overpaid personal income tax” (Fig. Document Return of personal income tax).

As a result of the described actions, those employees whose personal income tax is subject to return will be included in the tabular section.

Then this amount must be paid. To do this, we create a document “Salary payable” with the nature of the payment “Personal income tax return”. At the same time, the “By document” field appears, where you need to select a document from the document journal “PIT tax refunds” (Fig. Filling out the document Salary payable)

By the command "Fill", the tabular part is filled in by all employees from this document. The mechanism for paying this amount is similar to the mechanism for paying salaries.

A wide variety of errors can occur during the work of the accounting department, and in some cases they lead to the fact that the employer withholds an excessive amount of taxes from his employees.

The current legislation provides for certain rules for such situations, allowing individuals to return the tax withheld from them in excess, but in order to do this, you will have to perform several operations.

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That is why it will be useful for all individuals, including entrepreneurs, to learn how to return excessively withheld personal income tax.

Legal grounds

In accordance with paragraph 1 of Article 231 tax code any individual can apply to their company that has withheld an excessive amount in the role of withholding agent. To do this, an application is made in the name of the head of the company in any form.

The tax refund is carried out exclusively to the taxpayer himself, and other persons cannot apply for the specified amount, since this is not provided for by the current tax legislation. Such clarifications are indicated in the letter of the Ministry of Finance No. 03-04-06 / 7028, published on 03/07/13.

An application for a tax refund by an individual must be submitted within three years from the date of withholding the specified amount, which is prescribed in paragraph 7 of Article 78 of the Tax Code. At the same time, it is worth noting the fact that the right to apply for a tax refund can in no way depend on the existence of any employment relationship between the citizen and the company at the time of filing the application.

Thus, it is possible to apply for a refund even after dismissal, but this must be done before the expiration of the period provided for a refund in accordance with applicable law.

If the overpayment is discovered by the company, then in accordance with paragraph 6 of Article 6.1 of the Tax Code, it must submit a corresponding notification to the taxpayer within ten business days, and current legislature does not specify how the message should be sent.

Controversial points

Individuals quite often ask various questions about the practice of refunding excess taxes, and many of the situations indicated are quite controversial in themselves.

Is it real without recourse

To return the overpayment, the taxpayer must submit an appropriate appeal to the tax agent by filling out an application in writing. The deadline for filing such an application in accordance with paragraph 7 of Article 78 of the Tax Code is three years from the date of tax assessment.

It is worth noting the fact that in the process of filling out the application, the employee will have to indicate the full list of details of his personal or current account, to which the employer will need to transfer funds, since the overpayment is returned to non-cash form.

In addition, do not forget that the period for transferring the overpayment is set as three months, which begin precisely with the submission of the relevant application.

Upon dismissal

First of all, after discovering an error in the withholding tax calculations, you need to inform the former employee about the error. For example, you can do this by issuing registered letter with notification of delivery to the address that was indicated as registration by a citizen during employment.

If former employee himself comes to the company and asks for a refund of the excess tax withheld, the company will also have to do this in without fail. According to the Ministry of Finance, the dismissal of an employee and the period in which the return of the excess withheld amount of tax is carried out in no way affects the specified duty of the authorized agent.

This opinion was also supported by representatives Constitutional Court. He pointed out that the Tax Code provides for a specialized procedure for the return of the amount of tax that is excessively withheld by tax agents.

Separately, it is worth noting that after dismissal, citizens cannot apply directly to the department for a refund of the overpayment. tax service bypassing the company. You can submit an application along with a tax return only after the complete liquidation of the tax code, therefore, if the company continues to operate, the tax refund continues to be included in the list of its obligations for three years from the date of over-retention.

If the employee himself comes and points out the amount of tax withheld in excess, you must ask him to write a statement indicating the amount of tax to be refunded. Also, the application must contain the current account number and the exact details of the banking institution to which the funds will be transferred.

The tax refund must be carried out within three months from the date of receipt of the application, and the amount of personal income tax that will be transferred to the budget for existing employees can be reduced by the specified amount of tax.

Special attention should be paid to the fact that if an employee comes for a refund of excess withheld tax after a 2-personal income tax certificate has been submitted for him, then in this case, after returning the specified amount, he will have to issue updated reports, which will already reflect the correct data.

For foreigners

The employer does not have the right to require any documents from his employees in order to exempt them from paying income tax individuals or exempt from taxation the profit accrued to individuals who are not tax residents of Russia.

In accordance with the rules specified in article 232 of the Tax Code, the taxpayer has no obligation to provide his employer with any documentation confirming the fact of paying taxes in the territory of another state in order to be exempted from the need to withhold him directly at the place of employment.

In order to avoid the need to pay personal income tax in Russia, the payer will need to submit to the tax authorities an official confirmation that he is a resident of the state with which Russia has an agreement on the absence of double taxation.

In addition, you will also need to provide a document confirming the amount of income received, as well as the fact that tax was paid outside of Russia, to the Tax Service department. This document must be confirmed by the employees of the tax authority of the specified state.

Confirmation of the authenticity of the provided paper can be submitted both before the tax or any advance payments are charged, and during the year from the end of tax period, according to the results of which the taxpayer is going to claim exemption from paying tax, as well as offsetting and receiving any tax deductions.

Details on ZUP in 1C

In order to return the excessively withheld amount of tax through 1C, the documents must be drawn up as follows:

1. A specialized document is generated for the return. To create it, you need to go to the "Taxes and contributions" category, and then select the "Personal income tax return" function.
2. A document is being drawn up for the payment of salary, in which you can already see that the payment of the amount is carried out in the amount of the wages, as well as the tax refund added to it. In the payroll, you can see that the amount of overcharged tax arose, which was credited for the same month, that is, the refund and payment was made within one month along with the salary.
3. If it is necessary to return personal income tax to the register, the corresponding entries are made manually in order to correctly display necessary information to the listing. To do this, a document "Data transfer" is created, after which the corresponding item "Calculations of tax agents for personal income tax" is selected in the configuration of the composition of registers. This document must be filled out as an expense, the amount of which is the amount of the overpaid tax.

Calculation and transfer of the amount

The amount of tax is calculated quite simply - the amount of the accepted tax rate is multiplied by total amount the base from which the tax will be withheld. The latter is established in accordance with the current legislation separately for each specific type of income of individuals.

As mentioned above, after the discovery of an error, the employer must, within ten days, inform his employee about the existence of such an oversight, as a result of which the payer draws up in writing a corresponding application for a return to free form. After submitting the document, the money is returned within three months or is credited against subsequent tax deductions.

The tax agent, in turn, must transfer the excess withheld amount of tax to the bank account of his employee on his own or contact the Tax Service for this purpose. General term claims that can be made on the overpaid amount of taxes is three years.

If the withholding agent employer does not have the means to recover excess withholdings by reducing future tax withholdings on that employee and other payers, and own funds, then in this case he will need to submit an appropriate application to the Department of the Tax Service for a refund in accordance with Article 78 of the Tax Code.

Decisions on such applications are made within ten banking days, and it may happen that the applicant will not receive his funds back if he has any debts for penalties, fines or taxes. In such a situation, the tax authorities will use the overly transferred amount to pay off the debt, and the employer, in turn, will have to pay their employees on their own.

How can an employee return excessively withheld personal income tax

In accordance with paragraph 1 of Article 231 of the Tax Code, personal income tax, which is excessively withheld from wages and other types of payments in favor of the taxpayer, must be returned by his employer. The employee must receive a notice of overpayment within ten days from the moment such an error is discovered, and this message can be received in any form, since the current legislation does not specify any restrictions. It should be noted that the order of sending this message must be agreed in advance with the addressee.

When the application is received, the employer transfers the excess withheld amount of tax, and this will need to be done within three months. If the deadlines are missed, then in this case, in addition to the tax amount itself, it will also be necessary to withhold additional interest accrued for the violation.

Interest is calculated for each calendar day of delay, while interest rate should be equal to the refinancing rate Central Bank which was in effect at the time the interest was charged. The return of the overpayment for personal income tax is carried out in exactly the same way, only instead of the accepted refinancing rate when calculating additional accruals the key rate must be used.

Detailed algorithm

Refunds from the employer are carried out as follows:

1. The employee receives information about the excessive withholding of the amount. After the discovery of an error, the employer reports in any form about the discovered fact of excessive withholding. In some cases, the employee himself can issue an application if he saw the fact of an obviously excessive tax withholding.
2. The employer is applying for a refund. As mentioned above, an application can be submitted both upon receipt of a notice of excessively withheld personal income tax, and upon self-detection of the fact of an error. In the application, it is necessary to indicate the bank account to which all the indicated amounts of funds will need to be transferred, since the overpayment is returned exclusively in a non-cash form.
3. The amount is transferred to the specified account. The amount of personal income tax, which was withheld excessively, is sent to the specified bank account.

Through the tax authority, the return is carried out as follows:

1. Everything is being prepared Required documents. In particular, in addition to the standard application, it is necessary to prepare a special tax return, as well as documents confirming the presence of an overpayment and the status of the payer as a Russian tax resident.
2. Documents are submitted to the department of the Tax Service, that is, to the institution in which the specified person is registered. They can be submitted in person, with the help of an authorized representative, as well as by mail and in electronic form.
3. The tax authority makes a decision and returns the funds to the bank account.

The procedure for collecting and returning personal income tax is regulated by Article 231 of the Tax Code of the Russian Federation. Taxpayers have many questions, so we will focus on the most common cases, as well as give recommendations on how to reflect the actions for the recalculation, collection and return of personal income tax in the programs of the 1C:Enterprise 8 system.

Additional tax charge

The current rules for the collection of personal income tax have not changed. Therefore, if tax agent for some reason, he did not withhold personal income tax from the income of an individual or did not withhold the tax in full, then the missing amounts must be recovered from the taxpayer. Tax underpayment can be due to the following reasons:

• by mistake, if they provided an extra deduction or incorrectly indicated the income code;
• recalculated for past period, and income increased;
• the individual has lost its tax resident status.

If the employee continues to work, receive income, then after correcting the error, recalculating or changing the status, during the next calculation of personal income tax in the accounting programs of the 1C:Enterprise 8 system, the missing amount will be automatically calculated and the missing amount will be withheld.

If non-payment of tax is discovered when it will not be possible to withhold tax (if the employee quit or the tax period has ended), then the organization will not be able to recover personal income tax. Paragraph 5 of Article 226 of the Tax Code of the Russian Federation states that if it is impossible to withhold the calculated amount from the taxpayer personal income tax the agent is obliged to inform the taxpayer and the tax authority at the place of his registration in writing about this and about the amount of tax using a certificate of form 2-NDFL, approved by order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3 / 611@.

To do this, it is necessary in the program to generate a 2-NDFL certificate in paper or in electronic format and send it to the taxpayer and the tax authority at the place of its registration. For 2011 cases, this must be done no later than January 31, 2012.

Return of personal income tax

An overcharged tax can be for the same reasons as an underestimated tax.

The general procedure for the return and offset of overpaid and collected amounts of taxes is also established by 79 of the Tax Code of the Russian Federation. New edition paragraph 1 of Article 231 of the Tax Code of the Russian Federation (entered into force on 01.01.2011), the return rules have been clarified personal income tax to a person from whom the withholding agent has withheld excessive tax for any reason.

If the cause of the overtax withheld is a changed state of deductions or income, then from the beginning current year the tax agent is obliged to inform the natural person, from whom he has previously withheld excessive tax, about each such fact within 10 working days from the day the agent became aware of it. In this case, the excess withheld amount of personal income tax is indicated. The form of the message is not regulated and can be arbitrary.

Excessively withheld amount of tax is refundable on the basis of a written application of the taxpayer (paragraph 1 of article 231 of the Tax Code of the Russian Federation). Therefore, we recommend that tax agents (employers) include a phrase in the message about the need to write such an application. It should also be indicated that the return to the taxpayer of the excessively withheld amount of tax is possible only in non-cash form. Therefore, the taxpayer's application must indicate the bank account to which the funds due to him should be transferred.

The message can be given to the taxpayer or sent by mail.

The requirement that appeared last year in the Tax Code of the Russian Federation to inform the taxpayer in a timely manner about the existing overpayment of tax is not accompanied by the regulation of fixing the fact of detection of excessive withholding personal income tax from the income of the taxpayer. The responsibility of the tax agent for not informing the taxpayer is also not provided.

Having received from the taxpayer an application for the return of the excessively withheld amount of personal income tax, the employer decides at what expense it will be returned. The refund is possible at the expense of the amounts of personal income tax to be transferred to budget system of the Russian Federation on account of future payments both for this taxpayer and for other taxpayers from whose income the agent withholds tax (paragraph 3, clause 1, article 231 of the Tax Code of the Russian Federation). How to make a refund is selected based on the amount of tax refunded and due date for his return. The agent must return the tax to the taxpayer within three months from the date of receipt of the corresponding application from the taxpayer. Since the beginning of the current year, a tax agent has been legally granted the right to refund overpaid tax at its own expense, without waiting for receipt Money from the tax authority (paragraph 9, clause 1, article 231 of the Tax Code of the Russian Federation). However, the Ministry of Finance of Russia has repeatedly reminded (letters of the Ministry of Finance of Russia dated May 11, 2010 No. 03-04-06 / 9-94, dated August 25, 2009 No. 03-04-06-01 / 222) that it is necessary to return personal income tax only at the expense of tax amounts withheld from the payments of this individual.

In order to return personal income tax in 1C:Enterprise 8, you need to enter a document into the database Return of personal income tax: Desktop of the program "1C: ZUP 8"-> bookmark Taxes and contributions -> Return of personal income tax(Fig. 1).

Rice. 1

Based on the posted document, money should be transferred: Menu Action -> Based on -> Salary payable(Fig. 2).

Rice. 2

But, please note - there is no responsibility for not informing about the excess withheld tax. In addition, an informed employee is not required to insist on the return of personal income tax. That is, if the employee continues to work and did not submit an application for a tax refund, then during the next personal income tax calculations in the 1C:Enterprise 8 programs, the overcharged amount will automatically be credited when calculation of personal income tax. There is no prohibition in the Tax Code of the Russian Federation to continue offsetting the excess withheld tax in the next tax period. For example, an employee's personal income tax overpayment was discovered already in December. This situation will be in 2011 for employees with a third child or a disabled child. Recall that federal law dated November 21, 2011 No. 330-FZ increased standard deductions for personal income tax for children retroactively, i.e. from January 1, 2011.

If employees submit applications and provide documents stating that the child is disabled or the third in the family, it will be necessary to enter information about these deductions from 01/01/2011 (Fig. 3). Take advantage Assistant editing deductions for children to facilitate the replacement of deductions for third and subsequent children. Commands for calling the Assistant on the Desktop of the program "1C: Payroll and HR 8" -> tab taxes -> Editing deductions for children and on the menu Taxes and contributions.

Rice. 3

If a deduction for a disabled child has already been made, then its value will change automatically. These employees will be taxed. Employees may not have time or may not want to apply for the return of personal income tax to them. When submitting a 2-NDFL report to the IFTS, the tax agent will indicate the amount of the overpayment there. The taxpayer may not apply to the IFTS for a tax refund. A tax agent - an organization, may continue to count the amount of overpayment in the calculation in 2012. This approach is implemented in the 1C:Enterprise 8 programs.

If an overpayment of personal income tax is detected when the employee is no longer working in the organization, then the tax agent reports the overpayment of tax at the end of the tax period in the 2-NDFL report to the tax authority and notifies the taxpayer about it, and the taxpayer should receive a refund of the overdeducted amounts apply to tax office at the place of residence.

Recalculation of taxes when acquiring the status of a resident of the Russian Federation

There is an excessively withheld amount of personal income tax in the event of a change in the status of a taxpayer from a non-resident to a resident of the Russian Federation. A non-resident paid personal income tax at a rate of 30%. After an individual is recognized as a tax resident of the Russian Federation, these incomes, in accordance with paragraph 1 of Article 224 of the Tax Code of the Russian Federation, are subject to taxation at a rate of 13%.

Until 2011, such overpayments were refundable. Legislative changes have misled users. The ban on the return of overpayments of personal income tax that arose in connection with a change in the status of a taxpayer does not mean that it is not necessary to recalculate the tax at a rate of 13% and take into account the overpayment in the next accruals.

Letters of the Ministry of Finance of Russia No. 03-04-08/4-146 dated 12.08.2011 and the Federal Tax Service of Russia dated 09.06.2011 No. ED-4-3/9150 indicate that the tax agent calculates, withholds and pays personal income tax amounts to the budget system of the Russian Federation with taking into account the tax status of the taxpayer, determined on each date of payment of income. Having determined a change in the status of a non-resident to the status of a resident on a certain date, when calculating personal income tax, it takes into account the amounts that were previously accrued at a rate of 30%.

Users of 1C:Enterprise 8 programs do not need to do anything in this case. It is enough to indicate only the change in taxpayer status and the recalculation will be carried out automatically when calculating personal income tax.

Letter No. 03-04-06/6-273 of November 22, 2010 from the Ministry of Finance of Russia indicates two cases in which a tax refund can only be made at the Federal Tax Service: change of the status of a resident of the Russian Federation, property deduction.

If an employee applies to the employer for a property tax deduction not from the first month of the tax period, the deduction is provided starting from the month of application.

Refunds of excess tax withheld can be made tax authority when submitted by the taxpayer to the inspection tax return at the end of the tax period.

The Ministry of Finance in its letters repeatedly indicates that those amounts of tax that were withheld in the prescribed manner before receiving the taxpayer's request for a property tax deduction and the corresponding confirmation from the tax authority are not "unduely withheld."

However, representatives of the Federal Tax Service of Russia, in a letter dated 09.06.2011 No. ED-4-3 / 9150, indicate that the return of excessively withheld tax when changing the status of a resident of the Russian Federation can be carried out by a tax agent-employer during this tax period.

In a letter from the Ministry of Finance of Russia dated September 28, 2011 N 03-04-06 / 6-242, Deputy Director of the Department of Tax and Customs Tariff Policy S.V. Razgulin answers that the above letter from the Federal Tax Service is a request to the Ministry of Finance of Russia, to which appropriate explanations have been given. And the letter of the Ministry of Finance of August 12, 2011 No. 03-04-08 / 4-146, which was issued in response to a request from the Federal Tax Service, clearly indicates that, in accordance with paragraph 1.1 of Article 231 of the Tax Code of the Russian Federation, the provisions of which came into force on January 1, 2011. , the refund of the amount of personal income tax to the taxpayer in accordance with the status of a resident of the Russian Federation acquired by him is made by the tax authority in which he was registered at the place of residence (place of stay). The refund is made when the taxpayer submits a tax return at the end of the specified tax period, as well as documents confirming the status of a tax resident Russian Federation in this tax period, in the manner prescribed by Article 78 of the Tax Code of the Russian Federation.

Thus, if an employee of an organization acquires the status of a tax resident of the Russian Federation, the tax refund is made at the end of the tax period by the tax authority.

Users of the 1C:Enterprise 8 programs only need to specify only the date of the change in taxpayer status, and the recalculation will be performed automatically when calculating personal income tax.

Good afternoon.

This is not the first time I have encountered such a problem in typical 1C 3.0 configurations when calculating payroll. At the same time, we are talking about 1C Salary and personnel management 3.0, and 1C Enterprise accounting 3.0. In 1C when calculating payroll in payroll or in the payslip the amount "Excessively withheld personal income tax" comes out. Where did she come from? Where to watch it? How to remove it, at least by hand? How to make it not appear again?

The worst thing is that it affects the amount payable to the employee. In most cases, the amount of personal income tax withheld in excess is equal to the personal income tax accrued in the current month, although there may be differences.

This article will not discuss when an excessively withheld personal income tax really takes place, I will talk about the most banal case when it appears in the program, but it should not be. In the 3.0 editions, this error is very easy to achieve and it is not immediately clear what to do about it.

So, today I offer you to deal with this trouble. I hope many will thank me)) Do not skimp on comments, registration takes 5 seconds, I do not send spam to my visitors

Let's start in order. The first thing I want to say is methodology for calculating excessively withheld personal income tax and the reasons for its incorrect occurrence.

As you know, in personal income tax cards there is such a thing as "Individual income tax accrued" and "Individual income tax paid", in practice they are almost always equal, but in theory they can diverge. For example, if the employee was not paid accrued. So, since this is possible, then 1C should keep a record of such situations and it is being kept. For accounting purposes, an accumulation register is used " Calculations of taxpayers with the budget for personal income tax". Accrual documents make the movement "income" in it, and statements for payment make the movement "expense".

In this case, personal income tax is taken into account, as is known, on an accrual basis. Those. the program analyzes all movements since the beginning of the year at the end of the current month(verified 100% watched requests). Accordingly, if previously paid for an employee was more than accrued (well, you never know), then the employee must pay these amounts in his hands. For example, for the whole year they accrued 3900 rubles personal income tax and paid 4,000 rubles, which means that when calculating the current month, we must pay 100 rubles more into the hands of a person.

Now about the cause of the error: You calculated the salary, verified everything and you liked everything, form a statement for payment, post it. We have in the accumulation register "Settlements of taxpayers with the budget for personal income tax" there is an income made by the document "Payroll", and an expense made by the document "Statement to the Bank". The amounts of income and expenditure are equal, everything is beautiful. After that, you recalculate the salary for any reason without spreading the statement. It is not even necessary to refill the accruals, it is enough to manually correct the amount, while personal income tax is recalculated automatically. When calculating, the accrual document ignores its own movements, this is correct, but it sees the movements of our statement. As a result, we have paid personal income tax without accrued, expense without income. And this sum falls into " Excessively withheld personal income tax".

Now where to see it: You will most likely see this only in the report, or you will notice that the statement after refilling increased the amount of payments. The fact is that by default, that 1C Enterprise Accounting 3.0, that in 1C Payroll and Personnel Management 3.0, the field where this amount is stored is hidden in all documents.

To begin with, let's do the following: in the accrual document form, click the "all actions" button. Dalle select "Change Shape" from the drop-down menu. Here, if you activated the plate with personal income tax data in the form, then you will immediately see the "tax to offset the return." Place a checkmark in front of it.

Voila, we found the enemy. By at least we see it. Thank heavens, if the program ends correctly, this setting will be saved and it will not be necessary to do it again. Now the enemy is always visible and you can always detect it in advance.

This field is in all accrual documents, where personal income tax is immediately calculated. In Accounting, this is one document, and in ZUP there are a bunch of them.

Now How to fix it: not everything is so simple here, even in the ZUP it is conceived that personal income tax is considered itself and its manual adjustment is not convenient. You can double-click on the amount, but before letting you edit it, the program will make sure you're sane by asking a stupid question. And so on for each line. not only will she ask, she will mark the corrected lines as manually edited (highlight in bold), which can affect auto-recalculation when editing accruals. but 1C did not leave us another way.

Now how to prevent it?: very simple (probably) - spread the statements before editing the accruals.

In small offices, this is enough, but in large ones, where I consider the salary of several people in parallel, this is not good. Usually I use a simple processing that analyzes the presence of "Excessively withheld personal income tax", finds the documents that formed it, corrects the tabular part of the "personal income tax" accrual document, resets the amounts in the column " refundable tax"and forward the document. The advantage is that it does not cock the manual adjustment flag in the lines. No need to poke into every line of the document. She won't miss a single document.

It is easy to use the processing, it has a "report only" checkbox and period selection fields. When the flag "only report" is checked, processing does nothing, only reports the names of documents, if any. Those. it can also be used as a test.

If you want to embed it in the base, then modify it according to the instructions in the article Creating external processing for managed forms. Simple processing, with the possibility of registration in additional reports and processing.

Thank you for your attention, see you soon. Write reviews.