Contributions for separate divisions c. Separate subdivisions and personal income tax (Kurbangaleeva o.a.). One for all

For each tax agent, even if for the first time he has undertaken the obligation to fill in and transfer funds to the budget, the process of mastering all the mandatory actions occurs without errors. But most often, such an idyll lasts until the moment of delivery of 6-personal income tax for a separate unit.

Who is required to submit a report

Such an obligation for companies may arise when paying income:

Employees who were engaged in the performance of their labor duties, located not in the territory of the head office, but in another office owned by the company. The duration of work in this case should be at least 1 month.
Individuals who have previously concluded an agreement with persons with certain powers of the branch on the performance of a number of works.

In these situations, even the payment of income to one individual can raise a number of questions from the accountant regarding the 6-personal income tax filled out for a separate unit.

The procedure for filling out the documentation is identical to filling out 6-NDFL for the parent company. Although Special attention will have to fill title page: namely, cells created to enter information into them in the form of a tax authority code, checkpoint and OKTMO.

Where to hand over 6-personal income tax of a separate division

It is worth remembering a small nuance. Regardless of how many OPs are recorded in a company in one IFTS, in certain period the parent company must provide 6-personal income tax for separate divisions, for each - in a separately completed document. The number of EPs at the parent company does not affect the provision of a report for each EP in a separate variant. The process of filling out 6-personal income tax also does not affect the number of individuals who receive income from them, and even certain conditions activities of the OP.

Thus, each agent, in the presence of even one OP, must transfer forms 6-NDFL in two instances. One form must be delivered to the main tax authority. But the second one is in the IFTS, located on the territory where the separate subdivision is actually located.

It is also worth clarifying where taxes should be transferred in this situation. Despite the fact that the 6-NDFL form for the branch is also transferred to the main tax authority, the actual transfer of the tax amount occurs to the tax office to which the OP belongs.

It is worth remembering that the taxpayer is obliged, regardless of the number of personnel working in a separate subdivision, to submit reports to the tax authorities in a timely manner.

This requirement applies even to an EP in which income was paid to just one employee. If for some reason, within the specified period, the transfer of 6-NDFL was not carried out to the tax office, then the company may be fined for failure to fulfill its obligations.

Features of filing a 6-NDFL declaration, see the video:

What to do with 6-personal income tax when closing a separate division

For such a decision, the head of the company may have a number of reasons. Regardless of them, almost everyone has a question, how is the process of surrendering 6-personal income tax carried out in this case? During the liquidation procedure for the EP, the specialists previously working in it can be:

fired. Such a decision is made by the head most often in the event of the complete liquidation of the company and all its subdivisions. In this situation, 6-NDFL, upon closing a separate division and head office, will be the last report that must be submitted to the tax office in a timely manner. It will have to fully reflect the amount of recent income and the amount of deductible taxes. As additional information it must also contain all the dates when the actual receipt of income and the subsequent withholding of tax from it were made. This information in the report being drawn up, it must be present for all employees from the head office and divisions.
Transferred to another job. That is, all employees from the liquidated EP are transferred to any other OP available in the company. In a different situation, the transfer of employees can be carried out to the head office.

The process of filling out the 6-NDFL form in a situation with the liquidation of an OP is slightly different from the standard filling in according to the rules used in this procedure. In this situation, the compilation of the report begins on the date that opens the beginning calendar year, and ends with the date of deregistration of the OP. If an OP that was opened in the current year is subject to liquidation, then reporting should begin from the date of registration of the branch.

Despite the fact that during the activities of the unit, the submission of the 6-NDFL report was carried out in the main and territorial tax service, upon liquidation, such a report is drawn up in only one copy and submitted to the local tax service.

If the liquidation procedure is carried out by large tax agents, then the existing this moment The law gives each of them the right to choose. Large organizations in this situation, at their own discretion, decide where it is better and more convenient for them to transfer 6-personal income tax: to the territorial or main tax.

Form 6-NDFL is provided to the territorial Federal Tax Service, where the unit was previously registered. A similar requirement applies to the transfer of the report upon liquidation of the unit.

In our institution in the district there are employees to whom we accrue wages and transfer personal income tax to each tax office in the territories and hand over 6-personal income tax (at the place of residence of the employee). Now from January 1, 2017. we transfer and will submit reports on the PF, MHIF, FSS to the tax office.

Will we not have to list in each territory insurance premiums and submit reports? Since in each territory the TIN is the same, but the checkpoints are different. How can we get away from this? On their own, employees in the territory do not charge wages. A separate subdivision is registered on the territory.

Answer

Answered by Natalya Sinitsyna, expert

If employees of separate divisions receive income from separate divisions, then pay personal income tax and hand over f. 6-NDFL to tax inspections at the location of separate divisions. Compile Form 6-NDFL for each separate division (clause 2, article 230 of the Tax Code of the Russian Federation).

As for insurance premiums, since 2017 the conditions under which a separate subdivision must pay insurance premiums and submit reports have changed. Until 2017, a separate division had to transfer contributions and submit reports if it: made payments to employees; had a separate current account and balance sheet.

Since 2017, such an obligation for a separate subdivision arises if: the head office has given it the authority to accrue payments in favor of individuals; and reported it to tax office. Such a message must be sent by the head office within one month from the date of the order to give the separate subdivision the right to accrue payments. For the tax inspectorate, only the notification of the parent organization matters. Thus, the concept of “a separate subdivision that accrues payments in favor of individuals” means that this is a separate subdivision that was empowered by the parent organization and reported to the Federal Tax Service. This follows from paragraph 11 of Art. 431, sub. 7 p. 3.4 art. 23 of the Tax Code of the Russian Federation. The head office also has the right to deprive a separate subdivision of the right to accrue payments to individuals. This must also be reported to the IFTS within a month from the date of issuance of the order on deprivation of authority. It is not necessary to send messages to the IFTS regarding separate divisions that accrued payments and remuneration until 2017. Information about these separate subdivisions will be transferred to the IFTS by the PFR departments. This is provided for in paragraph 1 of Art. 4, paragraph 2 of Art. 5 of the Law of July 3, 2016 No. 243-FZ.

Thus, if the parent institution paid contributions for a separate subdivision, i.e. the separate subdivision until 2017 did not pay contributions. And if you do not plan to change anything in 2017, then nothing will change regarding the payment of contributions for a separate division. That is, if until 2017 a separate division did not pay and report decentralized, it will not do this in 2017 either.

How to pay insurance premiums for employees of the organization

How to pay for separate divisions

A separate subdivision transfers contributions to compulsory pension, medical and social insurance at its location, if it calculates payments to citizens. If the payments to the employees of the unit accrue the head office, it pays contributions. The same rules apply to the largest taxpayers.

For separate subdivisions abroad, Russia transfers contributions and submits the calculation to the head office of the organization at its location.

About this - in paragraphs 11 and 14 of Article 431 of the Tax Code of the Russian Federation.

Each separate division lists insurance premiums from the payments that have been accrued for this division. At the location of the head office of the organization, transfer insurance premiums minus contributions for all separate divisions (clause 13 of article 431 of the Tax Code of the Russian Federation).

Situation: when a separate division located in Russia must independently pay contributions and submit reports

It is important whether the functions of the unit have changed since 2017 or not. For those who do not plan to empower or de-authorize units in terms of contributions in 2017 compared to 2016, nothing changes.

Since 2017, the conditions under which a separate subdivision must independently pay insurance premiums and submit reports have changed. Until 2017, such an obligation for a separate unit arose if the unit:
- paid income to employees;
- had a separate current account and balance sheet.

Since 2017, the unit must pay contributions itself and report to the IFTS if the head office has given it the authority to accrue payments in favor of individuals. Such powers must be reported to the tax office at the location of the organization.

The recommended form of the message is posted on the official website of the Federal Tax Service of Russia. The deadline for reporting is a month from the date of the order to grant the separation the right to charge payments. This follows from paragraph 11 of Article 431, subparagraph 7 of paragraph 3.4 of Article 23 of the Tax Code of the Russian Federation.

The head office also has the right to deprive a separate subdivision of the right to accrue payments to individuals. This must also be reported to the IFTS within a month from the date of the order for deprivation of authority.

Please note: you only need to submit reports to the IFTS about those separations that you have given the right (deprived of the right) to accrue payments after January 1, 2017. If separate divisions until 2017 independently paid contributions and reported to the funds, there is no need to submit reports on them. Information about them will be transferred to the IFTS by the PFR departments. This is provided for by paragraph 1 of Article 4, paragraph 2 of Article 5 of the Law of July 3, 2016 No. 243-FZ.

Let's generalize different cases in the table:

Situation	Notification of empowerment to accrue payments	Notification of deprivation of authority to accrue payments
did not deprive such powers	You don't need to submit. Information to the IFTS will be transferred by the PFR department	No need to submit
Until 2017, the separate division independently accrued payments, paid contributions and reported to the Pension Fund of the Russian Federation with the FSS of Russia. Since 2017, the head office of its deprived such powers	No need to submit	Must be filed within a month from the date of the order to deprive the authority to accrue payments
Until 2017, the separate division did not pay insurance premiums, did not report to the Pension Fund of the Russian Federation. Since 2017, the head office has given it the authority to accrue employee benefits	Must be filed within one month of the date of the authorization order	It will be necessary to file only if the head office subsequently deprives the separation of powers. Deadline - within a month from the date of the order on deprivation of authority

Andrey Kizimov, Acting State Councilor of the Russian Federation of the 3rd class, Candidate of Economic Sciences

How to draw up and submit a calculation in the form of 6-personal income tax

Where to take

Calculations in the form 6-NDFL must be submitted to the tax inspectorates at the place of registration of tax agents (clause 2, article 230 of the Tax Code of the Russian Federation). As a rule, organizations submit such calculations to the inspection where they are registered, at their location, and entrepreneurs - at their place of residence. This follows from paragraph 1 of Article 83 and Article 11 of the Tax Code of the Russian Federation. However, depending on the status of the organization (entrepreneur) and the source of payment of income, the procedure for submitting calculations in the form 6-NDFL may be different. The following table will help you navigate in all situations:

Who and where and receives income	Where to submit Form 6-NDFL	Base
Head office employees receive income from head office	To the tax office at the location of the head office	paragraph 2 of Art. 230 Tax Code of the Russian Federation
Employees of separate divisions receive income from separate divisions	To tax inspections at the location of separate subdivisions. Compile Form 6-NDFL for each separate division. Even if these divisions are registered with the same tax office	par. 4 p. 2 art. 230 of the Tax Code of the Russian Federation,
Employees simultaneously receive income both in the head office and in separate divisions		letters of the Ministry of Finance of Russia dated August 7, 2012 No. 03-04-06 / 3-222, the Federal Tax Service of Russia dated May 30, 2012 No. ED-4-3 / 8816
by income for the time worked in the head office	To the inspection at the location of the head office of the organization (indicating the checkpoint and OKTMO code of the head office)
by income for the time worked in separate divisions	To the inspection at the location of each separate subdivision (indicating the checkpoint and OKTMO code of the corresponding separate subdivision)
Employees of separate divisions receive income from separate divisions that are located in the same municipality, but in the territories of different tax inspectorates	Inspection at the place of registration. You can register at any inspection in the territory of the municipality. In this inspection and submit calculations for all separate divisions that are located on the territory of the municipality	par. 3 p. 4 art. 83, par. 4 p. 2 art. 230 of the Tax Code of the Russian Federation,
Employees of an entrepreneur who works on UTII or a patent taxation system	To the inspectorate at the place of business on UTII or the patent taxation system	par. 6 p. 2 art. 230 Tax Code of the Russian Federation
Employees of an entrepreneur who combines UTII and USN	For employees engaged in activities at UTII - to the inspection at the place of such activity For employees engaged in activities on the simplified tax system - to the inspectorate at the place of residence of the entrepreneur
Employees of organizations - the largest taxpayers, including separate divisions	Starting from the reporting for 2016, all 6-personal income tax calculations are submitted by the largest taxpayers not to inter-regional (inter-district), but to territorial tax inspectorates. That is - in the same order as ordinary organizations

Sergei Razgulin, Acting State Councilor of the Russian Federation, 3rd class

How can a tax agent transfer personal income tax to the budget

Payment of personal income tax for separate divisions

For institutions that have separate divisions, there is a special procedure for paying personal income tax.

From the income that was received by employees of a separate unit, personal income tax must be transferred according to the details of the tax office in which this unit is registered. This procedure applies both to employees working on employment contracts as well as for those who work on civil law contracts. This follows from paragraph 3 of clause 7 of article 226 of the Tax Code of the Russian Federation and the letter of the Ministry of Finance of Russia dated November 22, 2012 No. 03-04-06 / 3-327.

A similar procedure applies to the tax charged on the monetary allowance of military personnel: personal income tax must be paid at the location of military units. Explanations about this, as well as the procedure for transferring the tax, are given in the letter of the Ministry of Finance of Russia dated February 27, 2013 No. 03-04-08 / 5704 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated March 14, 2013 No. ED-4-3 / 4239).

If the employee works in the head office of the institution, and part-time in its separate division, transfer the amount of personal income tax separately:

from income received in the head office - to the tax office at the location of the institution;
from income received in a separate subdivision - to the tax office at the location of this subdivision.

If during the month an employee works in several separate divisions, then personal income tax from his income should be transferred at the location of each of them. Moreover, this must be done taking into account the salary accrued to the employee for the time actually worked in each of the departments. This is stated in the letter of the Ministry of Finance of Russia dated September 19, 2013 No. 03-04-06 / 38889. If the employee was sent to a separate division of the institution on a business trip, then personal income tax from his income should be transferred at the location of the institution. This conclusion follows from the letter of the Federal Tax Service of Russia dated May 15, 2014 No. SA-4-14/9323.

Separate subdivisions and personal income tax (Kurbangaleeva O.A.)

Article placement date: 03/02/2017

Many state educational institutions have separate subdivisions in different regions of the country. During the reporting period, the accountants of such institutions face the question: how to properly report and pay personal income tax to the appropriate budget?

Payment of personal income tax

Tax agents - Russian organizations, having separate subdivisions, are obliged to transfer the calculated and withheld amounts of personal income tax to the budget both at their location and at the location of each of their separate subdivisions (clause 7 of article 226 of the Tax Code of the Russian Federation). In this case, the amount of tax payable to the budget at the location of the separate subdivision is determined based on the amounts of income accrued and paid:
- employees of this separate subdivision who have concluded an employment contract;
- under civil law contracts concluded with individuals by a separate subdivision on behalf of this organization.
Thus, the amount of personal income tax calculated and withheld from payments to individuals - employees of separate subdivisions, must be transferred to the budget at the place of registration with the tax authority of the corresponding separate subdivision, regardless of whether it has a separate balance sheet and a correspondent account or not (Letter of the Federal Tax Service of Russia dated 12/30/2015 No. BS-4-11/ [email protected]).

"Separated" 6-personal income tax

Starting from January 1, 2016, all personal income tax agents are required to quarterly submit a calculation in the form 6-personal income tax (approved by Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11 / [email protected]; hereinafter - calculation in the form 6-NDFL) to the tax office at the place of its registration (clause 2, article 230 of the Tax Code of the Russian Federation). The calculation in the form 6-NDFL is made out for the first quarter (as of March 31), for the six months (as of June 30), for nine months (as of September 30), for the year (as of December 31).
Tax agents - Russian organizations that have separate subdivisions, submit form 6-NDFL in the following order:
- in relation to employees of these separate subdivisions - to the tax authority at the place of registration of such separate subdivisions;
- in a relationship individuals who received income under civil law agreements (hereinafter referred to as the GPC) - to the tax authority at the place of registration of the separate divisions that concluded these agreements.
This is stated in the Letters of the Federal Tax Service of Russia dated February 26, 2016 N BS-4-11 / [email protected], dated 25.02.2016 N BS-4-11 / [email protected], dated December 30, 2015 N BS-4-11 / [email protected]
In the same order, certificates in the form 2-NDFL should be submitted.

Example. Educational institution has a branch in the city of Korolev, which has entered into real estate lease agreements with an individual. In this case, the personal income tax withheld when paying rent to the lessor - an individual, is sent by a separate subdivision to the budget of the city of Korolev. The organization must submit the calculation in the form 6-NDFL and certificates in the form 2-NDFL at the location of not only the head office, but also the branch. At the same time, the location of the real estate used under the lease agreement does not matter (Letter of the Federal Tax Service of Russia dated 04.07.2016 N BS-4-11 / [email protected]).

Note! If a separate subdivision does not make payments to individuals, then it is not necessary to submit a calculation in the form of 6-NDFL to the tax authorities at the location. This means that zero calculation is not presented.

The largest taxpayers

Tax agents - organizations classified as the largest taxpayers that have separate subdivisions, fill out the calculation in the form 6-NDFL separately for each separate subdivision.
In relation to employees of a separate subdivision, the calculation in the form 6-NDFL is submitted to the tax authority:
- either at the place of registration as the largest taxpayer,
- or at the place of registration of such a taxpayer according to the relevant OP.
In other words, the largest taxpayers have the right to choose where to submit reports regarding the income of employees of separate divisions, as well as individuals under GPC agreements concluded with separate divisions.
This is stated in the Letters of the Federal Tax Service of Russia dated February 26, 2016 N BS-4-11 / [email protected], dated 25.02.2016 N BS-4-11 / [email protected]
In case of liquidation (closing) of a separate subdivision of an organization classified as the largest taxpayer, before the end of the calendar year, it is possible to submit a calculation in the form 6-NDFL at the place of registration of the liquidated (closed) separate subdivision. Moreover, the calculation must reflect information for the period from the beginning of the year to the date of completion of the liquidation (closure) of this separate subdivision. This is stated in the Letter of the Federal Tax Service of Russia dated 02.03.2016 N BS-4-11 / [email protected]

One for all

In the case of filling out the calculation in the form 6-NDFL by an organization that has separate subdivisions, the checkpoint assigned to the organization at the location of its separate subdivision is indicated in the "KPP" field (clause 2.2 of the Procedure for filling out the calculation, Letter of the Federal Tax Service of Russia dated 03/23/2016 N BS- 4-11/ [email protected]).
It is possible that several separate divisions are registered with one tax authority and each separate division has its own checkpoint.
In this case, the calculation in the form 6-NDFL should be submitted separately for each separate division. This is stated in the Letters of the Federal Tax Service of Russia dated December 28, 2015 N BS-4-11 / [email protected], dated 01.08.2016 N BS-4-11 / [email protected] In other words, several calculations in the form of 6-NDFL with different checkpoints will be submitted to the tax office.
The conclusion of the tax authorities is based on the fact that Chapter 23 of the Tax Code of the Russian Federation does not contain norms that provide tax agents with the opportunity to independently choose a separate unit through which the tax would be transferred and the calculation submitted in the form 6-NDFL.

One territory, different tax authorities

If several separate subdivisions of an organization are located in the same municipality in the territories under the jurisdiction of different tax authorities, the organization may be registered by the tax authority at the location of one of its separate subdivisions. At the same time, the organization chooses a separate subdivision that will be registered with the tax office on its own (clause 4, article 83 of the Tax Code of the Russian Federation). To do this, the organization sends a notification to the tax authorities in the form N 1-6-Accounting, given in Appendix 4 to the Order of the Federal Tax Service of Russia dated 11.08.2011 N YAK-7-6 / [email protected]
Thus, the organization has the right to choose to register the organization at the location of one of the separate divisions, if several of them are located in the same municipality, but are subordinate to different tax authorities.
A similar rule applies in the federal cities of Moscow, St. Petersburg and Sevastopol.
This raises the question: is it possible to submit a single calculation in the form of 6-NDFL for all separate divisions that are located on the territory of Moscow or St. Petersburg? Or is it necessary to submit a separate calculation for each separate division?
In the Letter of the Federal Tax Service of Russia dated November 09, 2016 N BS-4-11 / [email protected] tax officials reminded about the procedure for filling out the calculation in the form 6-NDFL. In particular, they indicated that if the calculation form is filled out by an organization that has separate subdivisions, the checkpoint at the place of registration of the organization according to the location of its separate subdivision is indicated in the line "KPP" (clause 2.2 of section 2 of the Procedure for filling out the calculation 6-NDFL).
If the organization has chosen one responsible division from several separate divisions in one municipality and is registered with the tax authorities at the location of this separate division, then the tax authorities assign a checkpoint only to this division. Other separate subdivisions located in this municipality do not have their own checkpoint, which means that they cannot submit a calculation in the form of 6-NDFL.
Since, otherwise, several calculations in the form 6-NDFL with the same TIN and KPP will be submitted to the tax office, the tax authorities allowed in this situation to submit only one calculation in the form 6-NDFL (Letter of the Federal Tax Service of Russia dated 05.10.2016 N BS- 4-11/ [email protected]).
Thus, if an organization that has several separate divisions in Moscow, St. Petersburg or other municipalities, in the territories under the jurisdiction of different tax authorities, is registered at the location of one of such separate divisions at the choice of the organization (with assignment only to this separate division of the checkpoint), then the calculation in form 6-NDFL is filled out by the tax agent in relation to employees of all these separate divisions and is presented at the place of registration of this unit. At the same time, the checkpoint of the responsible separate subdivision is indicated in the calculation in the form 6-NDFL.

The same OKTMO

The calculation form in the form 6-NDFL is filled out for each OKTMO separately. This is established by clause 1.10 of the Procedure for filling out the calculation in the form 6-NDFL.
Therefore, the question arises: is it possible to submit one calculation in the form of 6-NDFL for the parent organization and a separate subdivision, if they have the same OKTMO?
The answer to this question depends on the registration of a separate subdivision and the assignment of a checkpoint to it.
It is possible to submit one calculation in the form of 6-NDFL, which includes data both for the parent organization and for a separate division, only if the tax agent is registered only through the head office, which in this case performs the functions of a responsible separate division. At the same time, the separate subdivision does not have its own checkpoint.
If the separate subdivision is registered with the tax authorities with the assignment of its own checkpoint, then two calculations in the form 6-NDFL should be submitted to the tax office, even if the head office and the separate subdivision have the same OKTMO.

If you confused the checkpoint or OKTMO

If, when filling out the calculation in the form 6-NDFL, the tax agent made a mistake when specifying the checkpoint or OKTMO, then the tax agent must submit two calculations in the form 6-NDFL to the tax authority at the place of registration:
- an updated calculation to the previously presented one, indicating those checkpoints and OKTMO that were indicated in the initial calculation, and zero indicators for all its sections;
- initial calculation indicating the correct checkpoint and OKTMO.
This is stated in the Letter of the Federal Tax Service of Russia dated 12.08.2016 N GD-4-11 / 14772.
At the same time, if the tax agent submitted a calculation in the form of 6-NDFL indicating the correct KPP and OKTMO after the deadline for its submission, liability for the commission of a tax offense under paragraph 1.2 of Art. 126 of the Tax Code of the Russian Federation, does not apply.

Note. Return of personal income tax due to the recalculation of vacation pay in the form 6-personal income tax
If a tax agent returned the amount of personal income tax to an employee in connection with the recalculation of vacation payments in April 2016, then the amount of personal income tax returned by the tax agent is subject to reflection in line 090 in the calculation in the form 6-NDFL (approved by Order of the Federal Tax Service of Russia dated 10/14/2015 N MMV-7-11/ [email protected]) for the first half of 2016. Such an explanation was issued by the Federal Tax Service of Russia in a Letter dated 10/13/2016 N BS-4-11 / [email protected]

Initially, the LLC was registered with the tax office of St. Petersburg at its legal address. Later, an office lease agreement was concluded in another district of St. Petersburg. They did not “move” to another tax office, since the contract has been concluded for only a year so far. There is no activity at the legal address, no jobs have been created. Jobs were created at the actual location, so the LLC notified the tax office about the creation of a separate division. To which tax office (at the place of registration of an LLC or registration of a separate subdivision) in 2017 should the following taxes and contributions be paid? - personal income tax - contributions to Pension Fund, health insurance fund, social insurance fund Which district's social insurance fund is to pay injury contributions? Do I need to notify the tax and social insurance fund about where we will transfer contributions?

Pay personal income tax according to the IFTS at the location of a separate subdivision.

Injury insurance premiums must be transferred at the location of a separate subdivision, if this subdivision:

Pay mandatory pension, medical and social insurance contributions at the location of the head office.

If the head office empowered the separate subdivision to accrue payments in favor of individuals, then the contributions would have to be paid at the location of the separate subdivision.

Such powers must be reported to the tax office at the location of the organization.

Lyubov Kotova,

How to pay insurance premiums for employees

<…>

How to pay for separate divisions

For separate subdivisions abroad, Russia transfers contributions and submits the calculation to the head office of the organization at its location.

Situation: when a separate subdivision located in Russia must independently pay contributions and submit reports

If an employee works in the head office of the organization, and part-time in its separate division, transfer the amount of personal income tax separately:

If during the month an employee works in several separate divisions, then personal income tax from his income should be transferred at the location of each of them. Moreover, this must be done taking into account the salary accrued to the employee for the time actually worked in each of the departments. This is stated in the letter of the Ministry of Finance of Russia dated September 19, 2013 No. 03-04-06 / 38889. If the employee was sent to a separate division of the organization on a business trip, then personal income tax from his income should be transferred at the location of the organization. This conclusion follows from the letter of the Federal Tax Service of Russia dated May 15, 2014 No. SA-4-14 / 9323.

Lyubov Kotova, Head of the Division for Regulatory and Legal Regulation of Insurance Contributions of the Tax and Customs Policy Department of the Ministry of Finance of Russia

How to transfer contributions for insurance against accidents and occupational diseases to the budget

<…>

Payment procedure

Transfer contributions at the place of registration of a separate division of the organization, if this division:

has a checking account;
- from income received at the head office - to the tax office at the location of the organization;
- from income received in a separate subdivision - to the tax office at the location of this subdivision.
has a checking account;
accrues payments and other remuneration in favor of employees.

This follows from subparagraph 2 of paragraph 1 of Article 6, paragraph 2 of paragraph 1 of Article 24 and paragraph 4 of Article 22 of the Law of July 24, 1998 No. 125-FZ.

The details of the fund are indicated in the notice on the amount of insurance premiums, which is issued to a separate subdivision.

Starting this year, the issues of paying and collecting insurance premiums for mandatory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, and compulsory health insurance are regulated by the Tax Code of the Russian Federation.

A separate subdivision of an organization for tax purposes is any subdivision that is territorially separated from it, at the location of which stationary workplaces are equipped (clause 2, article 11 of the Tax Code of the Russian Federation). That is, two circumstances testify to the presence of a separate subdivision.

First, its address differs from the address of the organization specified in the Unified State Register of Legal Entities (letter of the Ministry of Finance of Russia dated August 18, 2015 No. 03-02-07/1/47702). Second, at the location of the separate subdivision, at least one stationary workplace for more than a month. The equipment of a stationary workplace means the creation of all the conditions necessary for the performance of labor duties, as well as the very performance of such duties (letter of the Ministry of Finance of Russia dated 06/14/2016 No. 03-02-07/1/36019).

It is important that the premises (object, territory) where the workplace is located be controlled by the organization. It must have the right to own or use it (Article 209 of the Labor Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 05.10.2012 No. 03-02-07 / 1-238, dated 03.02.2012 No. 03-02-07 / 1-30).

Registration of a separate division

Organizations that include separate subdivisions located on the territory of the Russian Federation are subject to registration with the tax office at the location of each of their separate subdivisions (clause 1, article 83 of the Tax Code of the Russian Federation). At the same time, for registration it has no legal significance:

form of work organization ( shift method or business trip)
the period of stay of a particular employee at a stationary workplace created by the organization.

For the purposes of registration, the location of a separate subdivision of an organization is the place where its activities are carried out, in particular, determined by the address.

Payment and reporting of insurance premiums

From 01/01/2017, organizations should pay insurance premiums in accordance with the Tax Code of the Russian Federation and submit calculations for contributions both at their location and at the location of separate divisions, if the divisions are located on the territory of the Russian Federation and accrue payments and other remuneration in favor of individuals (clause 11, article 431 of the Tax Code of the Russian Federation). This applies, among other things, to separate divisions that were empowered to accrue remuneration in favor of individuals before January 1, 2017.

In this case, at the location of the separate subdivision, contributions should be paid on the basis of the taxable base relating to this separate subdivision. And the amount of contributions payable at the location of the organization will be determined as the difference between the amount of contributions payable for the organization as a whole and the total amount of contributions payable at the location of separate subdivisions (clauses 12, 13 of article 431 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated September 14 .2016 No. BS-4-11/17201).

Exception from general rule– payment of contributions and reporting at the location of the organization – possible in the following cases.

A separate subdivision of the organization is located outside the Russian Federation. Then the contributions to it should be transferred at the location of the organization (clause 14 of article 431 of the Tax Code of the Russian Federation).

The organization independently accrues remuneration in favor of all employees, including in favor of employees of separate divisions. At the same time, if before the transition to centralized payment of contributions, such an organization had separate divisions that accrued payments in favor of individuals, including before January 1, 2017, then the organization must notify the tax office of the deprivation of all separate divisions of the authority to accrue payments and other remuneration in favor of individuals.