In their practical work, accountants often have to deal with GPC agreements concluded with individuals. Let's look at the entries for calculating personal income tax using the example of paying rent to an individual under a lease agreement for the use of premises.
In accounting, we present settlements with the lessor - an individual under a lease agreement in the form of a table of accounting entries:
| date | Dt | CT | Wiring description |
| 10.01 | 001 | An object of fixed assets was accepted for lease for off-balance sheet accounting under a premises lease agreement under an acceptance and transfer certificate (based on a premises lease agreement). | |
| 31.01 | 26 | 76 | The amount of rent for January was accrued and included in January expenses. |
| 28.02 | 26 | 76 | The amount of rent for February was accrued and included in February expenses. |
| 31.03 | 26 | 76 | The amount of rent for March has been calculated and included in March expenses. |
| 31.01 | 90.02 | 26 | Rent expenses are included in the cost price based on the results of January, February, March, respectively. |
| 20.04 | without | postings | Income accrued to an individual in the form of rent in the amount of January-March 2017 in the register tax accounting on the date of payment. |
| 20.04 | 76 | 68.01 | Personal income tax is accrued for deduction from income (January-March) on the date of payment based on the income accrual document. |
| 20.04 | 76 | 51 | The amount of rent was paid to the lessor - an individual for the period January-March, minus the withheld tax. |
| 20.04 | without | postings | Personal income tax is withheld from the April payment at the time of payment based on the income payment document. |
| 21.04. | 68.01 | 51 | Personal income tax was transferred to the budget from the income of an individual paid in April. |
| 30.04 | 26 | 76 | The amount of rent for April has been calculated and included in April expenses. |
| 31.05 | 26 | 76 | The amount of rent for May was accrued and included in May expenses. |
| 30.06 | 26 | 76 | The amount of rent for June was accrued and included in June expenses. |
| 30.04 | 90.02 | 26 | Rent expenses are included in the cost price based on the results of April, May, June, respectively. |
| 20.07 | without | postings | Income for an individual was accrued in the form of rent for April - June 2017 in the tax register. |
| 20.07 | 76 | 68.01 | Personal income tax is accrued for deduction from income (April-June) on the date of payment. |
| 20.07 | 76 | 51 | The amount of rent was paid to the lessor - an individual for the period April-June, minus the withheld tax. |
| 20.07 | without | postings | Personal income tax is withheld from the July payment at the time of payment. |
| 21.07 | 68.01 | 51 | Personal income tax was transferred to the budget from the July payment of an individual. |
| 31.07 | 26 | 76 | The amount of rent for July was accrued and included in July expenses. |
| 31.08 | 26 | 76 | The amount of rent for August was calculated and included in August expenses. |
| 30.09 | 26 | 76 | The amount of rent for September was calculated and included in September expenses. |
| 31.07 | 90.02 | 26 | Rent expenses are included in the cost price based on the results of July, August, and September, respectively. |
| 20.10 | without | postings | Income for an individual in the form of rent for July-September 2017 was accrued in the tax register as of the date of payment. |
| 20.10 | 76 | 68.01 | Personal income tax is accrued for deduction from income (July-September) on the date of payment. |
| 20.10 | 76 | 51 | The amount of rent was paid to the lessor - an individual for the period July-September minus the withheld tax. |
| 20.10 | without | postings | Personal income tax is withheld from the October payment at the time of payment. |
| 23.10 | 68.01 | 51 | Personal income tax is transferred to the budget from the October payment of an individual. |
| 24.10 | 001 | The premises were returned to the lessor according to the acceptance certificate. |
Events requiring accounting by the tenant as a tax agent for personal income tax
To reflect events related to the performance of duties tax agent, it is necessary to be guided only by the norms of tax legislation, which endowed the organization with these functions. It must be remembered that an enterprise is only an intermediary between an individual and the state in relation to the individual’s income and his personal income tax obligations.
The organization must fulfill its role as a tax agent strictly in accordance with the provisions of Chapter. 23 of the Tax Code of the Russian Federation, which determines the most important dates of events. In fulfilling this role, the organization's accountant abstracts from the rules accounting and applies tax accounting standards.
Event 1. Accrual of income to an individual in the form of rent
To accrue income means to determine the amount of income and the date when the income is considered received according to the Tax Code. Let us repeat once again that when reflecting this event, you should not confuse your expenses with the income of an individual partner. Since income is not the income of the enterprise, in accounting the event of accrual of the amount of income is only recorded in the accounting registers, but is not reflected in postings.
Get 267 video lessons on 1C for free:
According to the principle of property separation, accounting records in the form of entries in accounting registers will reflect only the business transactions of the enterprise and will not record an increase in the personal funds of a given individual.
As for the date of the event, you need to switch to the norms of Chapter 23 of the Tax Code of the Russian Federation. After all, in this event, the organization is only a tax agent, whose duties include reflecting this date in the tax accounting registers according to the rules of tax accounting.
Account
Regarding the accounting account. As stated above, the income of an individual is not reflected in the accounting accounts of the organization, since it is not the income of the organization; it is only recorded in tax registers by accounting programs through a document responsible for accruing income to the individual.
Revenue recognition date
Date of recognition of income. We look for the answer in Art. 223 Tax Code of the Russian Federation. Income in the form of rent under GPC is recognized as received on the date of payment, that is, on the day the money was paid, sub-clause 1, clause 1, art. 223 Tax Code of the Russian Federation. In our case, the days April 20, July 20, October 20 will be the days when income is considered received according to the Tax Code. These dates fall into line 100 of form 6-NDFL.
Amount of income recognized
Income is accrued in the amount specified in the contract. Under the contract, an individual has the right to expect a monthly remuneration. But since the payment is made once a quarter on the above dates, the amount of recognized income will be equal to 3 months' remuneration.
Since the income is not of an organization, but of an individual, then, according to the principle of property separation, the amount of income of an individual will not be reflected in the accounting records of the organization. But in order to record this event in tax registers, the accounting program 1C Accounting 8.3 is proposed to fill out a separate document “Accrual of other income” in the block<Зарплата>. From the tax register, the amount of accrued income falls into line 130 and line 020 of form 6-NDFL.
Event 2. Calculation of personal income tax on income received
Calculating personal income tax means deciding on the share of income in the form of tax to be withdrawn to the budget, in order to subsequently transfer it to the budget. Sometimes they say, not “calculate tax”, but “calculate tax to be withheld” from income, which means the same thing. The withholding percentage is expressed at a rate of 13% for residents of the Russian Federation and 30% for non-residents.
In the accounting registers it is necessary to make the following calculation:
- amount of personal income tax calculated from rent = Tax base X Personal income tax rate;
- in turn, Taxable base = Income minus (-) Tax deductions.
Accounting account 68.01 Personal income tax
Regarding the bill. To reflect obligations and information on settlements with the budget for personal income tax, account 68.01 “Income tax for individuals” is used.
A special feature of this account 68.01 is the reflection of information on both calculated, withheld, and transferred personal income tax. The credit of account 68.01 reflects the debt to the budget for personal income tax. What is interesting is that the amount credited to account 68.01 simultaneously speaks of the individual’s debt from his income and the amount of tax required to be withheld by the tax agent from the individual’s income in order to subsequently transfer it to the budget. That is why the accrued withholding tax is reflected in the form of posting Dt 76 Kt 68.01 in the accounting records of the organization, where the source is reflected in the debit - the income of an individual. It is this amount of withheld tax that the budget will expect from the tax agent.
Personal income tax calculation date
We look for the answer in Art. 226 Tax Code of the Russian Federation. According to the norms of paragraph 3 of Art. 226 of the Tax Code of the Russian Federation, the tax agent is obliged to calculate personal income tax on the date of actual receipt of income, that is, it is the date of actual receipt of income that determines the date of calculation of personal income tax.
Thus, the date of calculation of personal income tax = Date of actual receipt of income, Art. 223 Tax Code of the Russian Federation. In our case, the calculation dates will be April 20, July 20, October 20, 2017.
Amount of calculated personal income tax
In order to calculate the amount of personal income tax on income in the form of rent, it is necessary to determine the taxable base, that is, income reduced by tax deductions. Chapter 23 of the Tax Code of the Russian Federation provides the opportunity to receive certain tax deductions that allow you to reduce income.
In our case, no applications for deductions were received, so for the dates 20.04, 20.07, 20.10 we have:
- Amount of personal income tax calculated for withholding = Monthly rent x 3 x 0.13
- The amount of calculated tax falls on line 040 of form 6-NDFL.
Tax deductions for lease agreements with individuals
Regarding tax deductions. The amount of calculated personal income tax depends on tax deductions. Although according to the conditions of our example there are none, we will still dwell on the nuances of tax deductions under lease agreements with individuals to help accountants.
A characteristic feature of deductions is that they are provided in relation to income taxed at a rate of 13%, clause 3 of Art. 210 clause 1 art. 224 of the Tax Code of the Russian Federation, provided that the citizen is a resident and lives in Russia for 183 days a year or more at the time of receipt of income. With regard to income received under rental agreements, it should be said that the provision of deductions has its own peculiarities.
Since rental relations are temporary, deductions are provided only for the period for which the agreement is concluded, that is, the income received and the tax base are formed only for this period. The tax agent must accept the application and documents confirming the right to the claimed deductions.
Thus, under lease agreements, the tax base for income for which a rate of 13% is established can also be reduced by tax deductions provided for in Art. 218-221 Tax Code of the Russian Federation. However, to reduce their income, an individual may not qualify for all tax deductions under a rental agreement.
Let us turn to the table, which reflects the main points on tax deductions under lease agreements with individuals:
| Tax deductions | Tax Code of the Russian Federation | Opportunity | Comments |
| Standard | Article 218 | Eat |
1.Can be provided by an employer or other individual or entity, which pays income. 2.Deductions are provided for the period of validity of the contract. 3. Application + supporting documents. |
| Social | Article 219 | Eat | 1. Can be provided by both the employer and another tax agent. 2. Deductions are possible only for training according to paragraph 2, paragraph 1 of Art. 219 Tax Code of the Russian Federation and medical services according to paragraph 3, paragraph 1, article 219 of the Tax Code of the Russian Federation. 3. Deductions are provided for the period of validity of the contract. 4. Application + Notification issued by the tax authority in the form KND 1125030, approved by order of the Federal Tax Service of Russia dated October 27, 2015 No. ММВ-7-11/473@ |
| Property | Art. 220 | No |
Only the employer can provide it. The tenant is not an employer under the Labor Code of the Russian Federation. |
| Professional | Article 221 | No |
It is impossible to provide professional deductions in relation to the income of individuals received from renting out premises, since the lease agreement is regulated by a separate chapter. 34 of the Civil Code of the Russian Federation and does not apply to contracts for the provision of services. |
Thus, the amount of calculated tax can be reduced through the use of tax deductions if the tenant has the right to provide them.
Event 3. Withholding personal income tax from income received
Withholding is the obligation of a tax agent to temporarily withhold the amount of tax from the income paid for further unconditional fulfillment of obligations to transfer to the budget. And the individual is paid the income minus the withheld tax.
The tax agent must withhold personal income tax from the income paid in the same amount as he initially calculated. By taking on the function of withholding tax, the tax agent, as it were, transfers the taxpayer’s debt to the budget to himself:
The actual tax withholding is recorded when posting payment documents.
Account "Personal income tax withheld"
Let’s determine the accounting account “personal income tax withheld” and correlate the amount of withheld personal income tax with the date of withholding according to clause 4 of Art. 226 Tax Code of the Russian Federation.
Regarding the account . There is no special account “personal income tax withheld” in accounting. Technically, accounting for tax withholding occurs in tax registers.
Schematically, the movement of tax in registers can be described as follows. First, the amount of calculated personal income tax enters the “personal income tax calculated” register from the income accrual document, and then, based on the date of the payment document, the personal income tax amount goes to the “personal income tax withheld” register. In this register, the withheld tax will be recorded until it is transferred. Based on the dates of movement of personal income tax in these registers, the duties of the tax agent are controlled. Payment documents recording the payment of income and the amount of withheld personal income tax do not make accounting entries for withheld personal income tax.
Personal income tax withholding date
We look for the answer in Art. 226 Tax Code of the Russian Federation. The tax agent must withhold tax at the time of payment of income, clause 4 of Art. 226 Tax Code of the Russian Federation. According to our example, the dates of personal income tax withholding will be the days 20.04, 20.07, 20.10 - days of income payment. The actual withholding dates fall into line 110 of Form 6-NDFL.
Amount of personal income tax withheld
The tax agent must withhold personal income tax from the income paid in the same amount as he initially calculated. That is why liabilities are immediately recorded in accounting when calculating personal income tax on the credit of account “68.01”. The amount of tax withheld falls into line 140 of the personal income tax and into line 70 of form 6-NDFL.
Event 4. Transfer of withheld personal income tax to the budget
According to the rules of paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, tax must be transferred no later than the day following the day of payment of income, meaning the next working day. The transfer of personal income tax covers the tax agent’s personal income tax obligations.
Let's decide on the account and correlate the amount of personal income tax transferred with the date of personal income tax transfer.
Account
Regarding the accounting account. We transfer to the budget exactly the amount of personal income tax that was accrued for deduction from the income received, listed in account “68.01”. Therefore, for this example, the amount of transferred personal income tax will be reflected in the accounting record Dt 68.01 Kt 51.
Transfer date
In accounting, the date of transfer of tax to the budget will be considered the date of the bank transfer to the organization’s current account. But the date of transfer of personal income tax to the budget by the tax agent is controlled by tax legislation. It is the deadline for the transfer of personal income tax to the budget that the tax agent must enter in form 6-NDFL.
According to paragraph 6 of Art. 226 of the Tax Code of the Russian Federation in our example there will be dates: 21.04, 21.07 and 23.10. - the following working days after the days of payment. These dates fall into line 120 of form 6-NDFL.
Amount of transferred personal income tax
This is the amount of tax that the tax agent actually transferred to the budget. Ideally, tax authorities expect the tax agent to unconditionally fulfill the following equality:
Personal income tax calculated = personal income tax withheld = personal income tax transferred on income subject to personal income tax at the end of the year.
If for some reason the company was unable or will not be able to fulfill this obligation, then it needs to notify the tax authorities about this. The company is obliged to report the impossibility of withholding tax on the listed individuals to the Federal Tax Service at the place of registration by submitting a certificate in form 2-NDFL with a special code, where code “2” is indicated in the “attribute” line.
General conclusion
Reflection of the facts of economic life under a lease agreement depends, first of all, on the established procedure for lease payments: the size, timing of payment, variable and constant components of the rent. And also from additional actions of the accountant in connection with the additional responsibility of the tax agent for the income of an individual. Therefore, it is important to carefully separate the concepts of your expenses and your partner’s income. Tax legislation applies to the income of an individual.
In order to avoid errors in reflecting facts and events of economic life on accounting accounts, it is recommended to first make an economic analysis: income, expenses, liabilities. Adjust your Accounting Policy to the specifics of your business.
An organization can enter into a lease agreement for premises, buildings and vehicles with both legal entities and individuals. If everything is simple with a legal entity, then when reflecting transactions with an individual there are features enshrined in Article 226 of the Tax Code of the Russian Federation.
Reflection by an accountant of a lease agreement with a legal entity:
- Concluding an agreement to rent a premises, building or vehicle.
In this case, the tenant needs to reflect the leased property in his accounting on the basis of the transfer and acceptance certificate.
We create a posting using the accounting certificate:
Dt 001 Kt----- for the cost of the leased property.
This value can be agreed upon in the contract, recorded in a certificate of book value from the lessor, or calculated. The calculation is made based on the monthly rental cost * for the duration of the contract.
- Each month, the accountant will record the real estate lease act received from the lessor with the following entries:
Dt X - Kt 60.01- for the amount of rent excluding VAT (X is the cost account, which depends on the type of leased property and the purpose of its use, can be: 26, 20, 44, etc.)
Dt 19.04 - Kt 60.01- on the amount of VAT incoming from the service provider
If there is a correctly executed invoice (see Government Decree No. 1137), then the accountant has the opportunity to deduct input VAT and reduce his tax amount payable:
Dt 68.02 - Kt 19.04- for the amount of VAT according to the act.
If an advance payment was made to the lessor, then another posting will be generated according to the act:
Dt 60.01 Kt 60.02- offset of advance payment.
Reflection by an accountant of a lease agreement with an individual:
- We conclude an agreement to rent a premises, building, or vehicle. A legal entity or individual entrepreneur will ask the landlord for documents certifying the individual’s ownership of the property; if this is not done, problems may arise in the future.
In this case, the tenant needs to reflect the leased property in his accounting on the basis of the transfer and acceptance certificate. We create a posting using the accounting certificate:
Dt 001 Kt----- on the cost of the leased property.
This cost can be agreed upon in the contract or calculated. The calculation is made based on the monthly rental cost * for the duration of the contract.
- Every month, based on the lease agreement, the organization will transfer rent to an individual for the use of the facility. At this moment, Article 226 of the Tax Code of the Russian Federation comes into force.
The payer organization will act as a tax agent for the payment of personal income tax (personal income tax). Postings:
Dt 60.01 Kt 51 (50)- for the amount of rent without personal income tax at a rate of 13%
Dt 68.01 Kt 51- payment of personal income tax by an organization as a tax agent
Dt X Kt 60.01- write-off of rental costs with personal income tax as expenses of the enterprise
Dt 60.01 Kt 68.01- using an accounting certificate, we reflect the enterprise’s debt to the budget for the payment of personal income tax as a tax agent.
Personal income tax must be transferred to the budget no later than the day following the date the individual received income.
In addition, the organization is required to submit a quarterly report for this individual
6-NDFL and a year-end certificate 2-NDFL to the tax office.
/ "Accounting encyclopedia "Profirosta"
28.06.2017
Information on the page is searched for by the following queries: Accountant courses in Krasnoyarsk, Accounting courses in Krasnoyarsk, Accountant courses for beginners, 1C: Accounting courses, Distance learning, Training of accountants, Training courses Salaries and personnel, Advanced training for accountants, Accounting for beginners
Accounting services, VAT declaration, Profit declaration, Accounting, Tax reporting, Accounting services Krasnoyarsk, Internal audit, OSN reporting, Statistics reporting, Pension Fund reporting, Accounting services, Outsourcing, UTII reporting, Bookkeeping, Accounting support , Providing accounting services, Assistance to an accountant, Reporting via the Internet, Drawing up declarations, Need an accountant, Accounting policy, Registration of individual entrepreneurs and LLCs, Individual entrepreneur taxes, 3-NDFL, Organization of accounting
All actions of a tax agent in calculating personal income tax on income in the form of rent, withholding tax when paying income to an individual and transferring it to the budget are strictly regulated by the Tax Code. Let's consider the specifics of paying personal income tax under a lease agreement with an individual and the timing of transferring personal income tax under lease agreements.
The obligation for personal income tax on payments to an individual who is not an individual entrepreneur for renting premises depends on the type of rental payments, that is, on how the tenant pays the component - utilities. Let's consider three options for rental payments.
Option 1. The rent includes only the payment for the provided space
The rent includes only the permanent part, which is set in the form of payment for the provided space. Utilities are paid separately on invoices submitted by the landlord, and thus constitute a variable part of the rent.
Payments in the form of such rent are recognized as income under paragraphs. 4 paragraphs 1 art. 208 of the Tax Code of the Russian Federation, and the company paying the income is recognized as a tax agent by virtue of clause 1. Clause 2, Art. 226, Art. 228 of the Tax Code of the Russian Federation in relation to this individual - the lessor. Therefore, personal income tax must be withheld from this type of rent.
Option 2. The rent includes the cost of utilities
Into the rent cost utilities is already included in the fixed monthly payment amount. That is, the lessor predicted in advance, by calculation, based on actual data for previous periods, the amount of future utilities.
Get 267 video lessons on 1C for free:
Option 3. Reimbursement of utilities
The lessor compensates the tenant for utilities based on the attached supporting documents regarding their use.
You just need to worry about a decent package of documents confirming that the tenant pays exactly for his expenses. The recommended list of documents is presented in the material “Economic characteristics of lease agreements”.
When calculating personal income tax, you must be guided by:
- the norms of Chapter 23 “Income Tax on Individuals”;
- explanatory letters from the regulatory authorities of the Ministry of Finance of the Russian Federation, the Federal Tax Service of the Russian Federation;
- approved Accounting Policy for personal income tax purposes.
In tax policy for personal income tax purposes, a tax accounting system is approved specifically for this tax in the form of a list of primary accounting documents, tax accounting register forms and the procedure for reflecting in them analytical tax accounting data on income, tax base, amounts calculated, withheld, and transferred by personal income tax for each individual.
Deadline for transferring personal income tax under lease agreements
In order to make payments under lease agreements for premises and civil partnership agreements, you need to know within what timeframes you should recognize income, withhold and pay personal income tax.
Below are the legal requirements for the timing of transactions carried out by a tax agent and for control over the lines of Form 6-NDFL in relation to a lease agreement with an individual:
Who pays personal income tax under a lease agreement with an individual
The company acting as the tax agent for rent payments needs to withhold personal income tax from the income received under the lease agreement and pay it to the budget. It is impossible to shift the transfer of personal income tax to the lessor - an individual.
It is important to remember that in any case, the personal income tax must be paid by the tenant - an organization, having previously withheld the calculated tax directly from the amount of payments made by the individual.
The tax amount is determined based on the amount of remuneration received by an individual in the form of rent using a rate of 13% in accordance with clause 1 of Art. 224 of the Tax Code of the Russian Federation, taking into account the declared tax deductions in accordance with clause 1 of Art. 210 Tax Code of the Russian Federation.
The table of allowed deductions under lease agreements is given in the material “Accounting for lease agreements with individuals.”
What tax is imposed on the rental of non-residential premises by an individual?
Any citizen who rents out his property expects to receive payment for it, that is, he will receive passive income. But, as you know, absolutely everyone is required to pay tax to the state treasury on any income received.
From these funds will be charged wage civil servants, teachers, doctors and law enforcement officers. Therefore, the state strictly monitors the receipt of funds from the income received by citizens, including when renting out non-residential premises.
Does an individual pay tax?
According to the articles of the Tax Legislation (clauses 1-4 of Article 208), the tax rate on income received for citizens of our country is 13% of the final amount. This means that a citizen is obliged to deduct 13 percent of the rent amount to the state income.
Many irresponsible citizens do not want to share with the state part of the funds received from renting non-residential premises, and therefore do not include this article in the annual declaration.
But if all payments are made through the banking structure, then one way or another, the financiers send this information to the tax authorities - an unknown source of income, and here the strictest checks by the inspectorate cannot be avoided.
Having received information about the concealment of income, the tax inspector can recognize such actions as entrepreneurial activity and apply for recovery to the court, and this will be more strictly considered by the court.
The court will decide on punishment if during the proceedings it is established:
- non-residential premises acquired for the purpose of renting;
- the area is intended to generate income, and not for the needs of the entrepreneur himself or his family;
- the premises are leased to a legal entity.
Even one of these circumstances should prompt a citizen to register his type of activity as individual entrepreneur.
And if he is a law-abiding citizen, then by using a simplified type of taxation he can significantly save on contributions to the budget instead of the required 13%, he will be able to pay only 6.
With this approach to his rights and responsibilities, the citizen receives the legal status of his activities, and no regulatory authorities will have serious claims against him.
Bet size
A citizen, as an individual, has the right to dispose of his personal property at his own discretion, including renting it out to fellow citizens, organizations or companies.
At the same time, he will have the status of a tax agent, that is, he is obliged not only to pay taxes on his property, like all our other citizens, but also on all income received from it by renting out in the form of personal income tax.
But the tax can also be paid by a company that rents non-residential premises, but if this does not actually happen, then the individual must independently make all the calculations and submit a declaration on the annual income received from renting non-residential premises.
Since the tenant is an individual, he can independently choose the form of business activity as the most acceptable option for compliance with the law:
- simplified taxation system;
- unified taxation;
- patent system of activity.
In the first type of activity (and this is the most common type), the taxpayer can pay tax either only on income received at a rate of 6%, or on income minus expenses incurred for maintaining the premises, but at a rate of 15% of the amount of profit received.
Few individual entrepreneurs choose a unified system; this form is best suited for large enterprises with a large annual cash turnover.
Under the patent system, the individual entrepreneur pays the cost of the patent once a year, based on all permitted types of business activity, which may include leasing non-residential premises for production workshops, shops, beauty salons or repair shops.
But the entrepreneur will be required to indicate the activity code in order tax office was able to correctly calculate the cost of the patent and the final profit, which should not exceed 60 million per year.
Find out the features of a long-term lease agreement for non-residential premises in this article.
How to calculate
The amount of income received is usually calculated on the basis of agreements between the landlord and the tenant. And if the contract stipulates the terms of payment of utility bills, garbage removal or security by the employer himself, then these cannot be called expenses.
That is, it turns out that if the owner of the premises renting it out is registered, for example, as an individual entrepreneur, then it is no longer possible to apply taxation according to the simplified tax system minus expenses incurred.
Therefore, everything calculated for you as rent will be considered income, and a calculation of 13% is made on the annual amount.
But if all utility bills and maintenance of the premises are paid by the landlord, then he has the right to apply a form of taxation minus these same expenses, however, income is calculated at a rate of 15%.
And if you make accurate calculations, then sometimes the income-expense form can be even more profitable than paying a rate only for the income received from renting out non-residential premises.
But these rates apply only to an entrepreneur working under the simplified tax system and renting out more than one, and perhaps several premises at once.
But for those who have rent as the main type of business and have a large financial turnover, they will no longer be allowed to use the simplified tax system, and will have to pay taxes according to the Unified Tax, that is, imputed taxation, which includes taxes not only on the income received, but also social and other taxes. taxes.
Payment of tax when renting out non-residential premises by an individual
Payment can be made only on the basis of a submitted declaration by an individual on the annual income received in the personal income tax form. Moreover, a declaration with the calculated tax amount must be submitted before April 30, following the reporting period of the year.
After filing the declaration will be carried out desk audit submitted information, based on its results, the taxpayer will receive a notification about the correctness or incorrectness of the information for calculating the tax base.
If all the data is entered and filled out correctly, you can start paying the tax.
Additional documentation can be attached to the declaration - a copy of the lease agreement and documents confirming expense transactions.
The deadline for payment is July 15; the inspectorate may additionally calculate penalties for late payment, and penalties for malicious evasion.
You can submit your declaration by registered mail, with a list of attachments, or download it from personal account taxpayer of the Federal Tax Service of the Russian Federation.
To upload the declaration to the attached inspection, you must obtain login information when visiting the unit in person.
In the taxpayer’s personal account, select documents from the control panel and follow the link to submit a declaration using the personal income tax form
Here, the developers offer to download a special program that will help the average user correctly fill out all the items in the declaration and check the finished document.
In order for the declaration to be sent encrypted, the portal user must register an electronic signature; it is created and sent to a special storage server of the Federal Tax Service of the Russian Federation.
After uploading all the required documents to verify the entered information, the taxpayer signs all the data electronic signature, and uploads to the server.
After some time on the attached email You will receive a notification about the acceptance of documents, and if the data is inaccurate, you will also receive a notification about the necessary correction.
This method of filing and paying for a declaration directly from the website page allows you to significantly save time and nerves while standing in live queues with the assigned tax inspector.
But even after filing the usual paper version of the declaration, payment can be made only after the tax office sends a registered notification with a payment receipt to the registered postal address.
Liability for non-payment
For a citizen who evades his direct obligation to pay taxes to the state treasury, varying degrees of responsibility are provided:
- prompt response. If the taxpayer does not submit the required documentation for calculating taxes within a certain time frame, then the inspector may block the bank account for cash withdrawal by the landlord. But this can be avoided if you quickly submit everything yourself or correct an incorrectly filed declaration;
- imposition of penalties in the amount of 10% in the form of an additional charge for omitting an item for taxation in the declaration or maintaining incorrect tax records, with an understatement of the actual amounts of transfers;
- the lessor will pay 5% of the total tax amount if all reporting documentation is not submitted within 6 months. The amount may increase by 10% for each overdue month, but not more than 30%. The fee is charged from 181 days from the date of delay;
- For every day of delay, a penalty will be charged in the amount of 0.003% of the Central Bank refinancing rate.
In addition to financial additional charges, administrative penalties may be applied to the lessor as an individual:
All measures of responsibility for a citizen should be established only in court, with the opening of enforcement proceedings if necessary or refusal to voluntarily repay their obligations to the state treasury.
How to draw up a lease agreement for non-residential premises with the right to sublease, read here.
Does legal force an apartment rental agreement between individuals is described on this page.
Video: Questions when renting out premises for offices
How to draw up a clause in a lease agreement with the withholding of personal income tax of 13% if the lessor is an individual?
I am a tenant entering into a long-term lease agreement for non-residential premises. The lessor is an individual. The landlord requires personal income tax - we pay for it.
The rental amount is 100 thousand including personal income tax. How to correctly draw up a clause in an agreement in which the obligation to pay personal income tax for the landlord is assigned to the tenant. And what about the variable? rent(community services) - it’s harder for the landlord to pay 13% from them - how to avoid paying 13% from communal services?
Answers from lawyers (7)
1. Rent is the Landlord's income. You need to include in the terms of the clause of the lease agreement regarding the procedure for paying rent that “by agreement of the parties, you, as a tenant, have the right to pay monthly personal income tax for the Landlord to the details specified by him.
2. utility costs as a variable part of the rent You have the right to pay for the Lessor directly to the management company according to invoices for payment, which must be transferred to you by the Lessor no later than the 5th day of the month following the previous one.
Client clarification
He gave us a utility bill - 50 thousand rubles. Do we also pay personal income tax on this amount?
Have a question for a lawyer?
If you are not an individual, then according to the Tax Code of the Russian Federation, your organization is obliged to calculate, withhold and pay personal income tax.
Subparagraph 1 of paragraph 1 and paragraph 2 of Article 228 of the Code stipulate that individuals receiving remuneration from individuals and organizations that are not tax agents, based on concluded employment contracts and civil law agreements, including income from rental agreements or lease agreements of any property, independently calculate the amount of tax payable to the relevant budget in the manner established by Article 225 of the Code. ".
It can be written as follows:
The rent does not include expenses for utilities and other operating payments. These expenses are subject to reimbursement by the Tenant to the Lessor on the basis of submitted documents confirming them.”
Personal income tax is not collected from utility bills.
Client clarification
Why is personal income tax not collected from utilities? We will transfer this money to him. And all the money coming into the account is perceived as income and personal income tax must also be paid on it
No, because utilities are the Landlord's expenses that you, as the Tenant, assumed, calling them a variable part of the rent. It is necessary to clarify whether you are renting the Landlord's Property in whole or in part.
Client clarification
I rent the entire premises - 100m2
Then 100% of the utilities that you pay are not subject to personal income tax.
Client clarification
What confirms the fact that we are not obliged to pay personal income tax from the utility service for the landlord?
Good evening! No way.
Regardless of the terms of the agreement, the tenant (individual entrepreneur or LLC) is a tax agent for personal income tax in relation to the lessor, an individual. persons and is obliged to withhold tax from the rent and pay it to the budget.
Mikhail, a small addition regarding personal income tax on utility payments, here is an excerpt from the letter from the Ministry of Finance:
Payment by the organization (tenant) of expenses for utilities and operating services, the amount of which depends on their actual consumption, is fixed on the basis of meter readings and reimbursed on the basis of supporting documents (water supply, electricity supply and gas supply), does not generate economic benefit for an individual(the lessor), since the lessee reimburses the lessor for the cost of expenses incurred by the lessee solely in his own interests.
In relation to such amounts of compensation, the lessor does not have income subject to personal income tax.
Looking for an answer?
It's easier to ask a lawyer!
Ask our lawyers a question - it’s much faster than looking for a solution.
We rent property from an individual: tax aspects and accounting (Vightman E.)
Article posted date: 05/29/2015
There is no need to indicate in the contract that the citizen pays personal income tax himself.
In a car rental agreement with a crew, it is better to split the remuneration.
In what cases is it safer for a citizen to obtain individual entrepreneur status?
An organization can enter into a lease agreement both with an individual registered as an individual entrepreneur and with a person who does not have this status. The main thing is that the citizen leasing the property is its owner or has the right to dispose of it (Article 608 and paragraph 2 of Article 615 of the Civil Code of the Russian Federation).
Entrepreneurs independently calculate and pay taxes (clause 1, clause 1 and clause 2, article 227 of the Tax Code of the Russian Federation). Let's figure out what tax obligations an organization has if it rented property from an individual who does not have individual entrepreneur status. Let's also see how to reflect this transaction in accounting.
When paying rent to an individual, it is safer for an organization to withhold personal income tax and transfer it to the budget
Note! Personal income tax is transferred to the budget even when an advance is paid to the landlord
For each payment of rent or part thereof, the organization is obliged to withhold personal income tax. It doesn’t matter how the company pays the landlord - in advance, in installments, or at the end of the month or other period.
The organization transfers personal income tax withheld from the rent to the budget within the following terms (clause 6 of Article 226 of the Tax Code of the Russian Federation):
- if she withdraws money from a bank account to pay the landlord - on the day she receives cash from the bank;
- if you pay the landlord by bank transfer - on the day the rent is transferred from the organization's account to the citizen's bank account or, on his behalf, to the accounts of third parties.
There is a risk that tax authorities will recognize a citizen’s activities as entrepreneurial and will require him to register as an individual entrepreneur
If an individual rents out several premises (no matter residential or non-residential) or different types property, inspectors may recognize its activities as entrepreneurial. This is dangerous because the tax authorities will most likely demand that the citizen register as an entrepreneur and pay taxes as an individual entrepreneur (read more on page 46).
Note. In terms of VAT, it is not profitable for companies to rent property from individuals
Individuals who do not have the status of an individual entrepreneur are not VAT payers (clause 1 of Article 143 of the Tax Code of the Russian Federation). This means that when they provide property rental services, there is no “input” VAT, which the tenant can deduct.
But when calculating income tax, the organization will be able to include the entire amount of rent in expenses (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation). It does not need to be reduced by the amount of VAT, as is done when renting property from a VAT payer.
For the tenant organization, this may entail additional income tax. After all, if an entrepreneur is a VAT payer, the company will be able to include not the entire amount of rent in tax expenses (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation). She has the right to take into account only the amount minus VAT.
However, the Tax Code does not contain clear criteria by which it would be possible to determine whether a citizen leasing property needs to obtain the status of an entrepreneur. The Federal Tax Service of Russia believes that the following facts may indicate the presence of signs of entrepreneurial activity in a citizen’s actions (Letter dated 02/08/2013 N ED-3-3/412@):
- an individual acquired or manufactured property with the aim of making a profit from its use or sale;
— the citizen keeps records of his transactions and transactions;
— all transactions concluded by an individual during a certain period of time are interrelated;
— the citizen has stable connections with sellers, buyers or other counterparties.
The same criteria are given by the capital's tax authorities (Letters of the Federal Tax Service of Russia for Moscow dated June 15, 2009 N 20-14/060015@, dated December 29, 2008 N 18-14/121487@ and dated January 25, 2008 N 18-12/3/005988 ). In their opinion, if the listed signs are present, an individual leasing property is required to register as an entrepreneur.
At the same time, tax authorities admit that in some cases it is difficult to correctly qualify the activities of a citizen (Letter of the Federal Tax Service of Russia dated 02/08/2013 N ED-3-3/412@).
If a citizen is sure that his activities do not contain signs of entrepreneurial activity, he may not register as an individual entrepreneur. This means that on income received from renting out property, he has the right to pay only personal income tax. But it is possible that he will have to prove his case in court.
For the amount of rent insurance premiums in off-budget funds do not accrue
Insurance contributions to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund
Note. Part of the remuneration under a car rental agreement with a crew is subject to contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund.
Insurance premiums for injuries
Payments under a property rental agreement are exempt from injury insurance premiums. After all, these contributions are calculated only if civil contract there is an obligation to pay them (Clause 1, Article 20.1 of the Federal Law of July 24, 1998 N 125-FZ “On Mandatory social insurance from accidents at work and occupational diseases"). Lease agreements usually do not include such a clause.
In accounting, leased fixed assets are reflected in an off-balance sheet account
Who pays income tax when renting an apartment from an individual to a legal entity?
The variable part includes the cost of utilities consumed by the tenant for a given period. The amount of utility bills is determined based on the consumption meters installed in the premises and the issued utility bills. Utility bills are paid based on copies of bills presented to the landlord for utility services. In the second option for determining rent, different amounts of rent per month will not be considered a change in rent. With this approach (both the first and second options for accounting for rent), rental payments can be included in the tenant’s expenses, since both a fixed and a variable amount of rent will be payment for the lessor’s services in leasing the premises (clause 1 of clause 10 article 264, paragraph 1 article 4 article 346.16 of the Tax Code of the Russian Federation).
Rent from an individual: personal income tax
On withholding personal income tax when renting an apartment from an individual
The rent includes only the payment for the provided space. The rent includes only the permanent part, which is established in the form of a payment for the provided space. Utilities are paid separately on invoices submitted by the landlord, and thus constitute a variable part of the rent. Payments in the form of such rent are recognized as income under paragraphs.
4 paragraphs 1 art. 208 of the Tax Code of the Russian Federation, and the company paying the income is recognized as a tax agent by virtue of clause 1. Clause 2, Art. 226, Art. 228 of the Tax Code of the Russian Federation in relation to this individual - the lessor. Therefore, personal income tax must be withheld from this type of rent. Option 2. The cost of utilities is included in the rent. The cost of utilities is already included in the rent in a fixed amount of payments per month.
Tax consequences of renting from an individual for an employee
Tax accounting for personal income tax on payments under lease agreements
Consequences of evasion Responsibility for non-payment of taxes on income received from renting an apartment can only arise if there is an agreement and a confirmed fact of transfer of money. If there is no agreement and a confirmed transfer of money, then it is almost impossible to hold them accountable, even if all the neighbors unanimously claim that the apartment is for rent. However, if the agreement is concluded and money is received under it, then we are obliged to pay tax.
Responsibility is provided not only in the Tax Code, but also in the Criminal Code. It is not worthwhile to indicate a purely symbolic value in the contract, since this fact is also a concealment of income.
We rent property from an individual: tax aspects and accounting (Vaitman E.)
Renting property from an individual: who calculates the tax?
Especially for the site www.4dk-audit.ru In practice, there are two main options for renting an apartment for an employee:
- The organization independently, as a tenant, enters into a lease agreement and independently makes payment of the corresponding lease payments.
- The lease agreement is concluded by the employee, and the organization compensates the employee for the corresponding expenses for payment of rental payments.
According to the question presented, your organization is using the first option of renting an apartment. In this case, the employee receives taxable income in the form of the amount of rent paid by the organization (Articles 210, 211 of the Tax Code of the Russian Federation). The source of income is the employing organization; it has the responsibilities of a tax agent for calculating, withholding and transferring the corresponding amount of personal income tax to the budget (Article 226 of the Tax Code of the Russian Federation).
Income tax (personal income tax 13%) when renting out an apartment by an individual
It must reflect income in the form of rent, the amount of calculated, withheld and transferred to the personal income tax budget. The income code in 2-NDFL when renting from an individual is 1400. In addition, information on the individual lessor is included in the quarterly report 6-NDFL. Insurance premiums when renting premises from an individual The amount of rent paid to an individual is not subject to insurance contributions to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund (clause 4 of Article 420 of the Tax Code of the Russian Federation).
Prednalog.ru
But every year, an increasing number of owners join the ranks of law-abiding taxpayers - some as a result of the work of identifying rental apartments by tax authorities, and others due to personal conscience. Advantages of paying taxes Now, according to various estimates, up to 20% of apartment owners pay taxes, but most of them do not do so at will, and due to the current circumstances, the apartment is rented to a legal entity for the accommodation of employees. But the benefits of paying taxes when renting out an apartment are very significant.
For the landlord, there is a guarantee of the safety of property, protection from the unexpected departure of the tenant, and vice versa, a legal mechanism to quickly part with an unwanted tenant who is violating public order.
Taxation in industries:
Consultant Plus - How to choose a system - Package supplies of systems Purchase - Order a price list - Order a demo version Maintenance - Order a document - System support - Training in working with the system For our clients - Seminars - Round tables - Auditor consultations - Lawyer consultations - Consultations on personnel - Direct dialogue with the Federal Social Insurance Fund of the Russian Federation - ConsultantPlus Bulletin - Magazine " main book» - Magazine "Point of Report" - Thematic collections - Weekly review - Subscription to mailing lists - Production calendar Archive - Direct dialogue with the Federal Tax Service of Russia - Direct dialogue with the Pension Fund of the Holy Region - Internet interview About the company - Our contacts - Our details - Write to us - Customer reviews - Vacancies Search on the site Description of the situation: Our organization rents an apartment for our employees to live in. The agreement is concluded between the owner of the apartment (individual) and the organization (legal entity).
The article was written based on materials from the sites: buhspravka46.ru, kvartirkapro.ru, pravoved.ru, xn—-7sbbaj7auwnffhk.xn--p1ai, prodhelp.ru.
According to the law, there are no restrictions on who can rent non-residential premises.
This can be a legal entity, an individual entrepreneur or an ordinary citizen.
It is only important that the individual is an adult.
To rent a non-residential property, registration of individual entrepreneur status is not required.
How to rent non-residential premises from a legal entity?
You can rent non-residential premises from a legal entity.
To do this, you should familiarize yourself with the documents that must be provided by this organization.
Required documents:
- certificate of registration of a legal entity;
- document on registration with the tax service;
- certificate of ownership of non-residential real estate for rent;
- if there is a charter of the enterprise, you should request a copy of this document;
- power of attorney for the citizen who concludes the agreement: he must have the authority to sign such documents. It is worth paying special attention to the validity period of these powers. If the person who signed the lease transaction did not have such authority, then this operation, in accordance with Article 174 of the Civil Code, will be considered invalid.
Step-by-step instruction
Step 2. Executing a lease agreement is the most important stage of concluding a deal. The document must include all essential aspects of the transaction. Only upon agreement on these conditions will the contract be considered concluded in accordance with Article 432 of the Civil Code.
Article 432 of the Civil Code of the Russian Federation. Basic provisions for concluding a contract
- An agreement is considered concluded if an agreement is reached between the parties, in the form required in appropriate cases, on all the essential terms of the agreement.
- An agreement is concluded by sending an offer (offer to conclude an agreement) by one of the parties and its acceptance (acceptance of the offer) by the other party.
- A party that has accepted full or partial performance under an agreement from the other party or has otherwise confirmed the validity of the agreement does not have the right to demand recognition of this agreement as not concluded if the statement of such a demand, taking into account specific circumstances, would contradict the principle of good faith.
Essential requirements include:
The agreement includes sections on the responsibilities of the parties and conditions for its early termination. This document must be drawn up in writing in triplicate. Notarization is not required unless one of the parties insists on it.
The document can be drawn up independently. You can involve lawyers in this matter.
Step 3. Signing the lease agreement. Transfer of non-residential real estate under a transfer and acceptance certificate. This document is not mandatory, but it is better to draw it up. It must record the actual condition of the rented premises.
Step 4 Collection of documents for registration of the agreement in the Unified State Register of Real Estate. To register, you will need the following documents:
- application requesting registration;
- lease agreement in 3 copies;
- cadastral passport of non-residential property;
- tenant's passport;
- constituent documents of the organization (lessor): certificate of state registration, order of appointment as director;
- receipt of payment of state duty.
If only one party to the transaction applies to the Unified State Register, then for an individual the amount of payments will be 2,000 rubles, for an organization – 22,000 rubles. If the application to the Unified State Register of Real Estate is joint, then each party must pay half of the state fee: the tenant - 1,000 rubles, the lessor - 11,000 rubles, since he is a legal entity.
Step 5 Transfer of documents to the Unified State Register of Real Estate. Verification of the correctness and authenticity of documents by the government service.
Step 6 Issuance of documents on registration with the Unified State Register of Real Estate. Each party will be issued a lease agreement with a state registration record.
How to rent premises from an individual?
You can rent non-residential real estate from an individual. This requires familiarization with certain documentation.
Required documents:
- passport of the owner of real estate;
- certificate of ownership;
- cadastral passport.
Algorithm of actions
To rent property from an individual, you must go through all the same steps as to formalize a rental relationship with an organization.
1 step. Familiarity with real estate documentation.
Step 2. Preparation of contract. It must also be drawn up to include all essential terms. Only an individual will act as a lessor.
Step 3. Endorsement of the contract. Drawing up and signing an act of acceptance and transfer of non-residential premises.
Step 4 Documents for registration with the Unified State Register of Real Estate:
- application for registration;
- tenant's passport;
- landlord's passport;
- consent of the spouse to rent out the property (if the lessor is married);
- certificate of ownership;
- cadastral passport;
- lease agreement;
- act of acceptance and transfer;
- payment slip with state duty: if documents are submitted by one party, then it pays a state duty in the amount of 2,000 rubles. If both parties, then each pays 1000 rubles.
Step 5 Submission of documentation to the Unified State Register of Real Estate. The registration period is 10 working days.
Step 6 Receiving documents confirming state registration.
Commercial real estate tenant database
In order to find a suitable room for rent, you should study the offers provided on special websites on the Internet. Many of them are equipped with a convenient search service.
All you need to do is enter the following information:
- city;
- district or district: most sites offer to clarify the metro station (if it is Big City), you can also enter the street name (if you have a specific preference);
- the type of real estate allows you to determine for what purposes the premises are being rented out: office, warehouse, trade, garage, production, consumer services;
- cost: restrictions on the transaction price should also be introduced;
- square.
Similar information can be found on real estate websites such as Bazametrov.ru, Comrent.ru, Arendator.ru and others.
All you have to do is type Commercial Real Estate Tenant Database in the search engine. The choice is yours.
An individual can rent commercial real estate either from an organization or from a fellow citizen who owns non-residential premises.
To do this, you will need to collect documents, conclude a lease agreement, sign a transfer and acceptance certificate, then register the transaction in the Unified State Register of Real Estate, paying the state fee.
In the course of conducting production activities, a company may use property received from an individual on the basis of a lease agreement. In this article we will talk about insurance premiums when renting property from an individual, and talk about the specifics of the calculation.
General provisions on calculations
The Civil Code of the Russian Federation reserves for legal entities the right to enter into agreements to lease property from individuals. On a contractual basis, companies have the right to receive from individuals both movable property (equipment, machinery, transport, etc.) and real estate (apartments, premises, buildings, etc.).
The transfer of the right to use property is carried out on the basis of a lease agreement drawn up in accordance with current requirements. The text of the document should include the following points:
- the duration of the rental agreement;
- fee for use (amount, procedure and terms of payment);
- conditions of use of property;
- Responsibilities for maintenance and repair of the rental property.
Renting real estate from an individual
An organization has the right to rent any type of real estate from an individual for the purpose of their further use as an office, warehouse, representative office, retail outlet, etc. As a rule, business entities rent from individuals:
- apartments on the ground floor of the building to accommodate a store, bank;
- small premises in close proximity to a retail outlet for use as a warehouse.
Let us note that the company has the right to place retail, warehouse, office and industrial facilities in rented premises only if this premises has the official status of non-residential.
Calculation of personal income tax amount when renting
If payments under a lease agreement are transferred to an individual, the amount of such payments is subject to personal income tax in the general manner. This rule applies both to situations where the lessor is an employee of the company, and to cases where the company rents premises from a third party.
The tax amount is calculated based on the amount of rental payments and the applicable tax rate (for resident landlords - 13%, for non-residents - 30%).
Insurance premiums in settlements
The amount of payments transferred by the company to an individual as payment for the use of real estate is not subject to insurance premiums. That is, when transferring rent, the legal entity - the user of the premises is only obliged to withhold personal income tax and pay the tax amount to the budget. Exemption from the calculation and transfer of contributions to extra-budgetary funds applies both if the company rents premises from a third party, and in situations where the lessor is an employee of the company.
Example 1. Start + JSC and an employee of the company Ivolgin entered into an agreement according to which Ivolgin leases real estate to Start + to house a spare parts store. According to the terms of the agreement:
- monthly rent amount – 4,880 rubles;
- Fees for the use of property for the current month are paid until the 6th day of the next month.
Ivolgin’s salary is 18,360 rubles. 08/04/17 Ivolgin was paid a salary for August 2017, as well as a payment for the rental of property in August 2017. When paying the salary and the amount under the lease agreement, the Start + accountant made the following calculations:
- Personal income tax to be calculated and withheld:
- Personal income tax on salary: 18,360 rubles. * 13% = 2,386.80 rubles;
- Personal income tax on rent: 4,880 rubles. * 13% = 244.40 rubles;
- insurance premiums to be charged:
- to the Pension Fund: 18,360 rubles. * 22% = 4,039.20 rubles;
- in the Social Insurance Fund: 18,360 rubles. * 2.9% = 532.44 rubles;
- in the Federal Compulsory Medical Insurance Fund: 18,360 rubles. * 2.2% = 403.92 rubles.
On 08/04/17, the amount of 20,608.80 rubles was received on Ivolgin’s card, including:
- salary for August 2017: 18,360 rubles. – 2,386.80 rub. = 15,973.20 rub.;
- fee for using the rental facility for August 2017: RUB 4,880. – 244.40 rub. = 4,635.60 rub.
The amount of withheld personal income tax (2,386.80 rubles + 244.40 rubles = 2,631.20 rubles (transferred to the budget on the day of payment of wages and rent. Insurance contributions accrued on Ivolgin’s salary are transferred to extra-budgetary funds by September 15 .
Renting a personal car
General rental procedure
The first option for transferring a car for paid use is to rent a car only, without a crew. This option is common in cases where the owner of the vehicle is a company employee. For example, a sales representative of a company has his own car, which he uses for production purposes.
In this case, a lease agreement is concluded between the company and the individual (employee), according to which the company receives transport for paid use.
The employee receives the following monthly payments:
- salary - based on an employment contract;
- payments based on the lease agreement.
At the same time, the company charges insurance premiums only on wages, while on the amount of rent payments only personal income tax is charged, which is withheld from the rent amount and transferred to the budget. Thus, the amount of rental payments collected for the use of movable property (including transport) is not subject to insurance premiums.
Car rental with driver
Another option for executing a property rental agreement is to receive a car with a crew for use. This format civil legal relations presupposes the following:
- the company receives for paid use vehicle owned by an individual;
- The individual who owns the car provides the lessor with services for driving the vehicle.
This type of rental is popular among those organizations that do not have a staff of drivers. For production purposes, a company can rent a car with a driver, either temporarily or on a permanent basis. IN in this case A dual approach is applied to the calculation of insurance premiums:
- Rental fees for the use of vehicles are not subject to contributions. Personal income tax is withheld from rental payments in accordance with the general procedure.
- The amount of remuneration paid to an individual for driving a car is subject to both personal income tax and insurance premiums.
In connection with the above, in order to comply with legal regulations, when concluding a rental agreement for a car with a crew, the parties should clearly distinguish between the amounts of rental payments and the amount of remuneration for driving the transport.