When carrying out annual recalculation of the personal income tax is necessary?

Article describes an order and rules of recalculation of the personal income tax when granting NSL to employees of the enterprise. The example of recalculation of the personal income tax is set.

Reorganization 2002

At the enterprise one case when to the worker using a tax social concession, were added bolnichyony, passing of one month in another took place only, and in a month of their payment of NSL it was not provided. Whether it is possible for the enterprise to do annual pere­raschet the personal income tax?

No, it is impossible. Nachislenyony in the form of a salary and NSL provided to them (further – pereras­chet), it is necessary to do annual recalculation of the sums to workers of the income the personal income tax in case at the enterprise there are workers by whom in 2008 NSL (was provided to subitem 6.5.2 "and" the Law from 22.05.03 of No. 889-IV About a tax with do­xodov individuals (further – the Law No. 889).

Income in the form of a salary of only those workers which are registered at the employer as of December 31, 2008 is subject to recalculation and within a year had the right (polzova­lis) to NSL.

The essence of recalculation consists in, that for every month of year:

a)           to specify the sums of the monthly income – for this purpose "passing" payments (holiday, hospital), and also the salaries added at once for some months, it is necessary to distribute the sums of indexation on months, for which such income were

are added;

b) to correct the arithmetic and other mistakes allowed at charge of the personal income tax within fiscal year ( GNAU letter from 18.02.05 g.# 3059/7/17-3117 (further – the Letter No. 3059) and from 03.05.06 of No. 5107/5/17-0216).

Example

To the employee of the enterprise sick-lists for a part of October and November in the sum of 365 UAH are added. (including for October of-170 UAH,) which were included in a salary of November. Monthly zar­plata worker of-750 UAH., it has the right to the general NSL in the sum of 257,50 UAH. Thus:

•   in October the salary of-590 UAH is added.;
contributions to PF and the Social Insurance Fund of-17,70 UAH are withheld. [(590 x 2 %) + (590 x 0,5 %) + (590 x

x 0,5 %)]; the UAH personal income tax-47,22 is withheld. [(590 - 17,70 - 257,50) x 15 %];

•   in November the salary – 925 UAH is added. (including hospital 365 UAH.); contributions to PF and the Social Insurance Fund of-26,90 UAH are withheld. [(925 x 2 %) + (925 - 365) x 1 % + (925 - 365) x 0,5 %]; the personal income tax of-134,72 UAH is withheld. [(925 - 26,90) x 15 %].

At carrying out annual recalculation raspreyodelyay passing sick-lists on months for which they are added, and it is recalculated sum­mu the personal income tax. As a result we will receive:

•  for October the salary – 760 UAH is added. (590 + 170); contributions to PF and the Social Insurance Fund of-24,05 UAH are withheld. [(760 x 2 %) + (590 x 1 %) + (590 x 0,5  %)];    the personal income tax of-71,77 UAH should be withheld. [(760 - 24,05 - 257,50) x 15 %];

•  for November the salary – 755 UAH is added. (925 – 170 = 560 + 195); contributions to PF and the Social Insurance Fund of-23,50 UAH are withheld. [(755 x 2 %) + (560 x 1 %) + (560 x 0,5 %)]; the personal income tax of-71,10 UAH should be withheld. [(755 - 23,50 - 257,50) x 15 %].

By results of recalculation it is necessary to return to a rabotyonik of 39,07 UAH. (47,22 + 134,72 - 

- 71,77 – 71,10).

Pay attention: standards of the Law No. 889 didn’t provide a deadline for a provedeyoniya of annual recalculation. But GNAU recommends to make recalculation before the expiration of terms of Tax calculation of a No. 1DF form for IVkvartal (Letter No. 3059), that is till February 9, 2009.

On the materials "Balans-Agro".

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