From January 1, 2023, the rules for settling personal income tax have changed. Rossiyskaya Gazeta writes about it.
«Currently, the regulations oblige the employer to withhold income tax both from the advance payment and from the salary. Under the old regulations, the deduction was made only once a month and the total amount received by the employee was taken into account,» lawyer Irina Kalinina told Rossijskaja Gazeta.
Now deductions are made on a same-day basis: when they paid, the tax was deducted at the same time. Thus, the calculation of personal income tax is now, as it were, «divided», but the total amount of the entire salary of the employee remains unchanged. You will receive the unpaid difference on your next deposit.
I’ll give an example for clarity. The employee’s salary is 40,000 rubles. After deducting the income tax of 13% (or 5,200 rubles), he receives 34,800 rubles.” Previously, he received 16,000 advance payments and 18,880 rubles in salary (40,000 — 16,000 advance payment — 5,200 income tax on all salaries received for the month). Now the employee will receive an advance payment of 13,920 rubles — less than last year (all the same 16,000 , but minus 2,080 rubles as income tax) and wages of 20,880 rubles. The difference will be added here. As a result, the salary is higher than a year ago (24,000 — 3,120 as income tax). But in the end, the employee receives the same 34,800 rubles,” the lawyer explained.
In turn, accountant Wiktoria Pawłowa adds that employers in companies where the advance payment is small can simply increase its amount so that employees do not feel uncomfortable.
In general, from 2023, the date of receipt of income in the form of wages will be considered not the last working day of the month, but the actual day of payment to the employee (Article 223 of the Tax Code of the Russian Federation) . The corresponding changes were made by Federal Law No. 263-FZ of July 14, 2022.
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