Webinar

2023 begins with big changes in accounting and we want to support you during this difficult time and invite you to our webinar which will cover the most important and critical changes in legislation.

Content

Natalia Chernyakina

• 00:00 Greeting

Marina Goncharenko

• 02:29 Webinar content
• 03:45 Brief overview of changes from 2023: Minimum Wage, Insurance Contributions, Deadlines, Reporting Forms
• 06:40 Civil Law Contracts – Changes from January 1, 2023
• 13:05 Accounting for payments for the first half of the month. Calculation register
• 15:34 New deadlines for calculating personal income tax and insurance contributions. New rules for determining the date of income receipt from January 1, 2023
• 17:37 Deadlines for transferring and submitting notifications on personal income tax
• 20:40 Insurance contributions: Unified tax payment, unified tax account
• 22:26 Deadlines for transferring and submitting notifications on insurance contributions
• 23:45 Notifications to the Federal Tax Service
• 25:25 Errors in notifications to the Federal Tax Service – how to correct them 27:02 Deadlines for submitting reports to the Federal Tax Service and the Russian Social Security Fund for 2022 using the old form: SZV-M, 6-NDFL, SZV-STAzh, 4-FSS
• 28:08 6-NDFL from the first quarter of 2023
• 30:05 Calculation of social security contributions (RSV (SZV-M)) using new forms and deadlines
• 32:40 Single Reporting Form (EFS-1) instead of SZV-TD, 4-FSS, DSV-3, and SZV-STAzh
• 35:00 Fines for mistakes in EFS-1
• 36:34 Reflection of changes in 1C
• 37:00 Withholding and payment of personal income tax – reflection in 1C-ZUP reports
• 40:20 Insurance contributions – reflection in 1C reports
• 42:55 1C documents – reflection of withheld personal income tax in 1C:ZUP 3.1 and formation of notification for the Federal Tax Service
• 48:11 1C documents – Operations on ENP in 1C:ZUP
• 49:50 1C documents – Information on employment history
• 51:32 Civil Law Contracts in employment history information
• 52:10 Transition on a business trip: Registers, Payslips, Personal Income Tax Analysis. Problems and errors in 1C documents when violating the sequence, negative sums in 1C. Discrepancies in accounting documents with documents for the Federal Tax Service
• 54:04 Change of date of income receipt. The need for recalculation for update
• 55:00 Question 1 – Do you submit one notification for all taxes or for each tax separately?
• 55:53 Question 2 – If a framework agreement and additional tasks are concluded under a civil law contract, should the company submit notifications separately for the acts (tasks concluded)?
• 56:38 Question 3 – Can an advance payment be calculated as a set percentage of the salary?
• 57:55 Question 4 – How are dividends now taken into account – do they enter the 5 million base or is this a separate base?
• 59:53 Question 5 – How to open a unified tax account?
• 1:00:14 Question 6 – Do separate payments need to be made for personal income tax from income of foreigners on patents?
• 1:01:10 Question 7 – What will happen to payments that are paid on deferred terms and where will they be written off?
• 1:03:17 Question 8 – Notifications of additional agreements and information on employment activity.
• 1:04:30 Conclusion of the webinar.

Is the notification submitted for all taxes together or for each one separately?

You can submit one notification or you can submit separately for each tax.

If a framework agreement is concluded under a contract for performance of work (CPW), followed by assignments to it, at what stage should the company provide information on the CPW? Should the company provide information on the concluded assignments?

Additional comment on the question: The assignment is not an act. It is an additional agreement that specifies the deadlines for the provision of services and the amount. That is, the framework agreement does not contain this information, only the overall limit under the contract.

If the dates are not specified in the contract, provide information on the work activity based on the dates specified in the additional agreements. Please note that information should be provided when the contract is concluded or terminated, in this case, for the additional agreement. However, it should be noted that there is no requirement in the legislation to provide information on the extension of the contract (on additional agreements to it).

Is it possible to charge an advance payment as a set percentage of the salary?

It is possible to charge an advance payment as a percentage of the salary, but it is necessary to withhold personal income tax from the payment and make the payment after subtracting the withheld amount. Such automatic calculation of the advance payment is not provided in the 1C database. However, it is possible to automate this process.

How are dividends accounted for now? Are they included in the 5 million base or is it a separate base?

This is a separate base.

How do you open a unified account?

It is not necessary to open a unified tax account. The Federal Tax Service will independently open a Unified Treasury Account (UTA) for all organizations in automatic mode.

What will happen to payments made on installment? Where will they be written off? Do I need to notify about these payments?

Excessively paid (as of December 31, 2022) insurance contributions for the 2022 reporting periods, the payment deadlines for which have been extended for 12 months, will be transferred to the UTA.

There is no need to provide a notification for these payments. They will be credited based on calculations for the first half-year and 9 months of 2022.

However, in case of a negative balance of the UTA, these payments will be credited towards the repayment of the total obligation (starting from the smallest amount).

Do we start submitting the notification starting from the salary calculation for January 2023? (since the salary calculation for December will be closed with the 2022 report) Is that correct?

If the salary for December 2022 was paid in January 2023 (for example, if the salary for December was paid on January 10), then you will submit the notification for that amount on January 25, because the payment was made in the current year.

Hello! Is the deadline for submitting the notification before the 25th or including the 25th?

It includes the 25th. If the 25th falls on a weekend, the deadline is the next working day. For example, for January 2023, the notification must be submitted no later than February 27, since February 25 is a Saturday.

Can notifications be submitted once for all taxes? Or can one notification be submitted for personal income tax and insurance contributions, and another for corporate income tax?

Notifications can be submitted either as one notification for all taxes or several notifications, with one for each tax or one for personal income tax and insurance contributions, and another for other taxes. It’s up to you which option is more convenient.

Hello! Is it mandatory to switch to notifications, or is it still possible to pay taxes in the old way during 2023 (during the transitional period)?

During 2023, it is still allowed to pay taxes in the old way. However, even when using separate payment documents during the transitional period, the money paid through such documents will be counted as ENP.

The tax authorities warn that this method of payment is only allowed when the taxpayer has not submitted a notification of the calculated amounts of taxes and contributions since January 1, 2023. If you submit such a document to the tax authorities even once during this year, you will have to switch immediately to ENP and continue to follow the new procedure by regularly submitting such notifications.

Please advise on the civil contract: our standard contract duration is 1 working day. For example, on 01.02 we conclude a contract for the performance of certain work on 02.02. How should we submit the SZV-TD report?

When submitting events under civil contracts, you should use the date of the contract conclusion for the start date and the end date for the day of termination. This follows from clause 6 of Article 11 of Federal Law No. 27-FZ of April 1, 1996:

“6. The information specified in subparagraph 5 of paragraph 2 of this article shall be submitted no later than the working day following the day of conclusion of the relevant contract with the insured person, and in the event of termination of the contract no later than the working day following the day of its termination.” Therefore, if the date of conclusion of the contract and the date of the start of the work differ, it is better to specify the date of conclusion of the contract, not the date when the contractor will start the work, in the Contract field in the ZUP3.1 document.

Accordingly, if you concluded the contract on 01.02, information about the start date of the civil contract should be submitted no later than 02.02 (the next working day after the day of conclusion of the contract), indicating the start date of the contract as 01.02.

Your end date will be 02.02. Accordingly, you must submit information about the work no later than 03.02 (the next working day after the termination of the contract), indicating the termination date of the contract as 01.02.

Alternatively, you can submit one report on 02.02, indicating the start date of the contract as 01.02 and the termination date as 02.02 (two events in one report). In this case, the deadlines for submitting information will be met.

Am I correct in understanding that we can submit EFS-1 by sections? One section on one date, another on another?

Yes, you can submit by sections (this is provided for in 1C).

If civil contracts (ГПХ) were concluded last year and continue to be in effect as of January 1, 2023, what information needs to be provided for these “old” contracts? After all, from January 1, taxes, work experience, etc. should be calculated according to new rules. And should we report the termination of the contract?

If you have civil contracts (ГПХ) that have been in effect since last year, there is currently no requirement to provide information about the start of the civil contract. There may be some clarifications later, but for now, there is no such obligation. However, if a civil contract that has been in effect since 2022 is terminated in 2023, information about the termination of the contract must be provided.

Do we need to indicate VAT and profit payments in the notification on the 25th or will the distribution of the tax amount be based on VAT?

The distribution of the tax amount in the Federal Tax Service (ФНС) for profit tax and VAT will be based on the tax return. But don’t forget to perform the ENС operation in the 1C database.

Do we need to submit notifications in the month of submission of 6-ndfl?

The notification for personal income tax (НДФЛ) is submitted every month, including in the month of submission of 6-НДФЛ.

Regarding business trips, it is not entirely clear. It is approved on the last day of the month, where there are discrepancies between tax and accounting records.

If you calculate a business trip as unworked time when calculating the final payroll for the month (for example, if you calculate the days of the business trip as attendance), the advance payment amount will be small. If you calculate the payroll for the first half of the month without taking into account the business trip (for example, if you did not enter it but calculated the days of the business trip as attendance), the amount of the salary in the Payroll Calculation for the month may not cover the previously calculated amount in the Payroll Calculation for the first half of the month. As a result, the income amount in the personal income tax (НДФЛ) accounting will be higher than the amount calculated for the employee. Business trips in 1C do not technically reverse income as an advance payment. Only the payroll calculation can account for income for the first half of the month. It is now necessary to ensure that the income for the first half of the month does not exceed the income calculated for the final payroll, otherwise there will be an excess of income in the tax records for personal income tax (НДФЛ).

Companies need to reflect separately the accrual of social contributions by types, because the company has set up parallel accounting in accordance with IFRS. At the moment, this is not possible automatically, since the database calculates contributions to one sub-account. Is it possible to set up a breakdown by types of contributions, as before? Or will it have to be done manually?

From January 1, 2023, a unified insurance contribution rate is introduced – 30% within the base and 15.1% above it. That is, according to the new requirements for the employer, the division into OPS, OMS, and OSS is canceled, and a single rate is introduced. Despite the fact that the single rate resembles the sum of the OPS, OMS, and OSS insurance contribution rates (22% + 5.1% + 2.9%), from 2023 this is a new indivisible rate. Account 69.09 “Insurance contributions at a single rate” has been added to the chart of accounts to account for the payment and credit of a single tax payment.

In the event that the organization decides to separate these amounts, the accounting system can be modified.

Note that insurance contributions for industrial accidents and occupational diseases continue to be calculated on account 69.11 “Calculation of compulsory social insurance for industrial accidents and occupational diseases”.

Why is everything designed to be so complicated? What is the purpose of such a methodology?

The goals of introducing ENP (Unified Payment Document) are to simplify the procedure for paying taxes to the maximum extent possible and to eliminate the need for businesses to create payment documents for tax payments.

The implementation of ENP will change and simplify the mechanism for fulfilling the obligation to pay taxes and ensure an economically justified calculation of the amount of penalties for the total amount of arrears to the budget. The need to transfer a large number of payments disappears. Specifically:

• 1 payment + 2 requisites in the payment (TIN and payment amount);
• 1 payment deadline per month;
• 1 balance in general for ENP;
• 1 day for a refund order;
• 1 document for bank collection;
• 1 day for account unblocking.