It differs from insurance in that funds deposited into the account can be invested in promising projects. If they are under the jurisdiction of the Pension Fund or Vneshtorgbank, then the savings funds can be transferred to any management company chosen by the citizen.
For those workers who work officially, The company allocates 22% of wages to pension contributions every month. Of this 22%, 6% is allocated to the savings portion. Workers have the right to choose another scheme and send all 22% of transfers to the insurance company (No. 424-FZ).
After retirement, money from the savings account can be returned, this is discussed in detail in No. 360-FZ. Refunds can be made in different forms:
- when all funds are returned in full.
- Pension payments, which are called urgent. They are received every month, the period of receipt is determined by the citizen, but cannot be less than 10 years.
- the heirs named in the will will receive the entire amount at a time.
Is it possible to return?
How much money will be available to a citizen depends on the state of his personal account. The starting point will be the date from which he will be assigned a lump sum payment.
If we talk about an urgent pension, it will come every month. The amount will be received during the period for which the citizen was insured. But it is worth considering that this period cannot be made less than 10 years. The difference between the savings part and the insurance part is that the funds can be bequeathed to heirs.
Who has the right to do this?
on which reached a certain age and stopped working. In addition, those citizens who retired early can count on them.
They could transfer the amount in the following ways:
- personally;
- funds could be credited to the account as a result of transfers from the employer;
- from the state;
- from the profit received as a result of investment;
- maternity capital and profit that came after the transfer of maternity capital to the funded part by investing funds.
If we talk about a lump sum payment, it involves the transfer of all the money available in the funded pension account.
The following categories of persons can count on receiving funds:
- Who receives disability payments or accruals due to the loss of a breadwinner. These are those citizens who receive social pensions, but they have not acquired the right to a labor pension, because they either do not have work experience or do not have the necessary points.
- Persons entitled to a retirement pension (even with early retirement), but whose monthly savings amount is 5% or less, if we take into account the ratio to the total amount of the insurance part.
How to return funds?
The procedure is not complicated, it consists of the following steps:
- First you need to contact the organization that has been entrusted with managing the money. In order to find out who exactly is in charge of management, you need to contact the Pension Fund. You can obtain information at the MFC, or issue an extract through State Services.
- If the money is in the Pension Fund, then you must first select a fund branch. An application for processing payments can be submitted by mail or through a representative.
- You need to bring your passport and SNILS to the PF. In addition, you need to write a statement.
- If payments will be issued simultaneously with the insurance pension, you must attach your work record, as well as other documents confirming your length of service. You must write an application.
Federal Tax Service for the Astrakhan region
Since 2008, Chapter 23 of the Tax Code has provided for a new cost for pension contributions paid under non-state pension agreements. How to confirm the right to receive it and what documents to submit for this?
Non-state pension agreements (hereinafter referred to as pension agreements) are concluded with specialized non-profit organizations - non-state pension funds (NPFs), which must have a license to carry out activities on non-state pension provision in accordance with the Federal Law of 05/07/98 No. 75-FZ “On Non-State Pension Funds”. pension funds" (hereinafter referred to as Law No. 75-FZ).
According to the pension agreement, the fund investor pays pension contributions to the NPF, and the NPF pays the fund participant or participants (if the agreement is executed in relation to several individuals) a non-state pension. The investor has the right to conclude an agreement for himself (in which case he also acts as a participant) or for another individual.
A non-state pension is assigned and paid if a fund participant has pension grounds (Article 3 of Law No. 75-FZ). These are the conditions for assigning pensions established by the legislation of the Russian Federation at the time of concluding pension agreements. In other words, these are the grounds for assigning state pensions. At the same time, pension agreements may provide additional grounds for a participant in the agreement to acquire the right to receive a non-state pension. This is stated in Article 10 of Law No. 75-FZ.
In case of early termination of the pension agreement, the NPF pays a cash (redemption) amount. Moreover, depending on the terms of the agreement, its recipient can be either an investor or a fund participant.
How to determine the personal income tax base for pension agreements
Since 2008, amendments made to the Tax Code by Federal Law dated July 24, 2007 No. 216-FZ have been in effect. Thus, paragraph 1 of Article 219 of the Tax Code of the Russian Federation is supplemented by subparagraph 4. It establishes a new type of social tax deductions in relation to taxpayers’ expenses for non-state pension provision. Thus, when determining the tax base for personal income tax on income for which a rate of 13% is established, taxpayers who are NPF contributors have the opportunity to reduce the tax base for personal income tax by the amount of this tax deduction. The basis is paragraph 3 of Article 210 of the Tax Code of the Russian Federation.
The specified social tax deduction is provided in the amount of pension contributions paid by the taxpayer-contributor in the tax period (calendar year) under a non-state pension agreement (agreements) concluded with a non-state pension fund in his own favor and (or) in favor of his spouse (including widow, widower), parents (including adoptive parents), disabled children (including adopted children under guardianship (trusteeship). Such a deduction is provided in the amount of expenses actually incurred, but not more than 100,000 rubles in the tax period (p 2 Article 219 of the Tax Code of the Russian Federation).
The provisions of subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation apply to legal relations that arose from January 1, 2007, that is, for those amounts of expenses under non-state pension agreements, the payment of which was made by taxpayers - NPF contributors from January 1, 2007.
Paragraph 1 of Article 213.1 of the Tax Code of the Russian Federation establishes the following. When calculating the tax base for personal income tax under non-state pension agreements concluded with non-state pension funds, the following are not taken into account:
Amounts of pensions paid under pension agreements concluded by individual contributors for their own benefit;
- the amount of pension contributions under pension agreements concluded by organizations and other employers in favor of employees;
- the amount of pension contributions under pension agreements concluded by taxpayers-contributors in favor of other individuals - parties to the agreements.
At the same time, according to paragraph 2 of Article 213.1 of the Tax Code, when determining the tax base for personal income tax under pension agreements concluded with non-state pension funds, the following are taken into account:
Amounts of pensions to individuals paid under pension agreements concluded by organizations and other employers in favor of employees;
- the amount of pensions paid under pension agreements concluded by individuals - contributors in favor of other individuals - parties to the agreements;
- cash (redemption) amounts minus the amounts of payments (contributions) made by an individual contributor in his favor, which are subject to payment in accordance with the pension rules and terms of pension agreements concluded with NPFs, upon early termination of these agreements (except for cases of their early termination for reasons beyond the will of the parties, or transfer of the redemption amount to another non-state pension fund), as well as when the terms of these agreements change regarding their validity period.
The transferred amounts are subject to taxation at the source of payments, which is the corresponding non-state pension fund.
From January 1, 2008, the amounts of payments (contributions) made by a taxpayer-contributor under a pension agreement, in respect of which the taxpayer was provided with a social tax deduction established in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, are subject to taxation upon payment of the monetary (redemption) amount. An exception is cases of early termination of the specified agreement for reasons beyond the will of the parties, or transfer of the monetary (redemption) amount to another non-state pension fund.
NOTE
The NPF investor is not a resident of the Russian FederationTaxpayers - NPF contributors who are not recognized as tax residents of the Russian Federation do not have the right to apply social tax deductions, including those provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, when determining the tax base for personal income tax. The fact is that, according to paragraph 3 of Article 224 of the Tax Code of the Russian Federation, when taxing income received by individuals - non-residents of the Russian Federation, a rate of 30% is used.
A non-state pension fund, when paying cash (redemption) amounts to an individual investor, is obliged to withhold personal income tax calculated on income equal to the amount of payments (contributions) paid by the taxpayer under this agreement for each calendar year in which this investor had the right to receive social tax the deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation.
If the investor submits a certificate issued by the tax authority at the place of residence and confirming the non-receipt (or receipt) of the said social tax deduction, the NPF does not withhold (or calculate) the amount of personal income tax subject to withholding.
The participant in the pension agreement is a close relative of the investor
In situations where, under the terms of the pension agreement, a participant is one of the investor’s close relatives, the right to receive the redemption amount belongs to the person (participant) in whose favor the agreement was concluded. In case of early termination of a pension agreement or a change in its terms regarding the validity period of the agreement (except for cases of termination of the insurance agreement for reasons beyond the control of the parties, or transfer of the redemption amount to another NPF) and the return to the participant of the redemption amount payable in accordance with the pension According to the rules and conditions of the agreement concluded by the investor with the NPF, the income received by the participant is subject to taxation at the source of payment, which is the corresponding NPF.
REFERENCE
Certificate of receipt (non-receipt) of a tax deductionThe form of the certificate confirming the non-receipt (or receipt) of the social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation was approved by order of the Federal Tax Service of Russia dated November 12, 2007 No. MM-3-04/625@. To receive it, the taxpayer submits to the tax authority at the place of residence a corresponding written application, copies of the agreement (agreements) of non-state pension provision and payment documents confirming the payment by the taxpayer-contributor of pension contributions under this agreement (agreements).
The application reflects the details of the agreements concluded by the taxpayer, as well as information about the tax agent - the NPF to which the certificate is submitted. The taxpayer can submit the application and the listed documents in person, through an authorized representative, or send it by mail.
The certificate is signed by the head (deputy head) of the tax authority. It is certified by the seal of the tax authority, a serial number and date of issue are affixed to it.
Let’s say that during the consideration of the application and documents submitted by the taxpayer-investor, it is established that this person does not have the right to receive a social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation. In this case, the taxpayer is sent a written message stating the reasons for the refusal to issue a certificate. It is signed by the head (deputy head) of the tax authority.
For the purposes of taxation of redemption amounts received by individual participants in connection with the termination of non-state pension agreements, the status of a tax resident (non-resident) of the Russian Federation is determined on the date of payment of the redemption amount to the taxpayer-participant.
When determining the tax base for personal income tax in relation to the redemption amount received by a participant in the agreement (in case of early termination of the pension agreement by an individual contributor), the amount of pension contributions made by the taxpayer-contributor is not deducted.
Thus, only when taxing the redemption amount paid directly to the investor, the NPF is obliged to deduct the amounts of pension contributions made by the taxpayer-contributor for each calendar year in which he either did not yet have the right to receive a social tax deduction established in subparagraph 4 of paragraph 1 Article 219 of the Tax Code of the Russian Federation (for tax periods preceding January 1, 2007), or did not use it for 2007 and subsequent calendar years. Moreover, this must be confirmed by a certificate issued by the tax authority at the taxpayer’s place of residence.
Documentary confirmation of the right to receive a social tax deduction
The Federal Tax Service of Russia receives requests regarding documentary confirmation by taxpayers of the right to receive a social tax deduction for the amounts of pension contributions paid to non-state pension funds registered in the Russian Federation. In response to this, as well as in order to create a most favored nation regime when taxpayers exercise this right, the Federal Tax Service has prepared clarifications. They were brought to the attention of the tax authorities by letter of the Federal Tax Service of Russia dated 05.05.2008 No. ШС-6-3/331@.
The said letter, in particular, states that this social tax deduction is provided on the basis of a written application from the taxpayer when submitting a declaration in Form 3-NDFL to the tax authority at the end of the tax period. In addition, in order to receive a social tax deduction, the taxpayer must submit documents confirming his actual expenses for non-state pension provision made since January 1, 2007:
Agreement (agreements) of non-state pension provision, according to which the taxpayer-contributor undertakes to pay pension contributions to the NPF in his own favor and (or) in favor of the other party to the agreement;
- payment documents confirming the payment of pension contributions by the taxpayer-contributor (in particular, payment orders if pension contributions are paid from the taxpayer’s current account);
- documents confirming relationship with individuals - parties to agreements, in favor of whom the taxpayer-contributor paid pension contributions.
In the letter of the Federal Tax Service of Russia dated August 31, 2006 No. SAE-6-04/876 “On certain issues of providing social tax deductions” the following is explained. Taxpayers have the right to submit to the tax authorities not only notarized copies of documents confirming their right to receive social tax deductions, but also copies of relevant documents that are certified directly by the taxpayers themselves with a transcript of the signature and the date of their certification. But only on the condition that the originals of these documents are presented to the employee of the department for working with taxpayers when filing a tax return in Form 3-NDFL, who is obliged to make a note about the compliance of the copies of documents submitted by the taxpayer with the originals and put the date of their acceptance by the tax authority.
NPFs have the right to carry out activities for non-state pension provision of fund participants in accordance with non-state pension provision agreements from the date of receipt of a license in the manner prescribed by the legislation of the Russian Federation. Therefore, the taxpayer-investor must submit, along with other supporting documents, a copy of the NPF license, certified by the signature of the director and the seal of the NPF. However, a copy of the license is not provided in cases where a reference to the license details is contained in the pension agreement concluded by the taxpayer with the NPF.
Let’s assume that funds to pay for treatment services or to pay for training were transferred at the taxpayer’s request by his employer (from the employer’s current account) and the employee reimburses the employer for expenses incurred at his request from the amounts of remuneration paid to him by the employer. In such a situation, a social tax deduction can be provided for those in which the taxpayer actually reimbursed the expenses incurred by the employer. The fact of reimbursement by the taxpayer of funds transferred by the employer at the request of the employee is confirmed by a corresponding certificate issued by the employer. Such clarifications are given in the letter of the Federal Tax Service of Russia dated August 31, 2006 No. SAE-6-04/876.
Based on the provisions of the said letter, the Federal Tax Service of Russia considers it possible to apply a similar procedure in cases where funds for the payment of pension contributions under an agreement with a non-state pension fund concluded by a taxpayer-contributor are transferred at the request of this investor by his employer (from the employer’s current account). The employee reimburses the employer for expenses incurred at his request from the amounts of remuneration paid by the employer. Then the social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation can be provided precisely for the tax period in which the taxpayer-contributor actually reimbursed the expenses incurred by the employer. The fact of reimbursement by the taxpayer of funds transferred by the employer at the request of the employee for payment of pension contributions is confirmed by a corresponding certificate issued by the employer.
Let’s say that employees of an enterprise (organization) have entered into non-state pension agreements with a non-state pension fund. In this case, pension contributions are paid to the NPF account monthly by the accounting department of the enterprise (organization) in one payment order with a register attached, which contains information about the contributors and the amounts of contributions. The amount required for the transfer is deducted directly from the depositors' wages. In the situation under consideration, taxpayers, when applying for a tax deduction, are also required to submit to the tax authority, certified in the established form, extracts from the registers attached to payment orders, indicating information about a specific investor and the amounts of pension contributions transferred on his behalf in the tax period.
Note: pension contributions paid on behalf of the taxpayer-contributor, but from a current account that does not belong to him (for example, from a current account opened in the name of his spouse, one of the parents or children), cannot be recognized as expenses of the taxpayer-contributor when carrying out which he has the right to receive a tax deduction. At the same time, an extract on the status of the taxpayer-contributor’s pension account in a non-state pension fund is not a document confirming the payment of pension contributions by the taxpayer himself. This means that in order to receive a social tax deduction, the extract does not replace payment documents confirming the taxpayer’s actual expenses for non-state pension provision made since January 1, 2007.
Levadnaya T.Yu.
Advisor to the State Civil Service of the Russian Federation, 2nd class
The publication was prepared with the participation of specialists from the Federal Tax Service of Russia
Magazine "Russian Tax Courier" No. 11 for 2008
"Russian Tax Courier", 2010, N 23
Since 2010, the employer has the right to provide a social deduction for personal income tax to employees who have entered into non-state pension agreements with NPFs. Let's consider what points he should pay attention to.
A non-state pension agreement is an agreement between the relevant fund and its investor. Based on this agreement, the investor undertakes to pay pension contributions to the NPF, and the latter undertakes to pay a non-state pension to the fund participant(s) (Article 3 of Federal Law No. 75-FZ of 05/07/1998). According to the agreement, not only the organization, but also its employee has the right to be a contributor in favor of the participant, and both the employee himself and members of his family - spouse, parents (including adoptive parents), disabled children (including adopted) who are under guardianship (trusteeship).
Note. The fact that a participant can act as an investor for his own benefit is stated in Art. 3 of the Federal Law of 05/07/1998 N 75-FZ.
An employee who has entered into a non-state pension agreement has the right to contact the employer with a request to deduct pension contributions from payments in his favor (for example, from wages) and transfer them to a non-state pension fund. At the same time, this employee can receive a social tax deduction from the employer in the amount of pension contributions withheld and paid during the tax period.
When can an employer provide a deduction?
The organization, in relation to income paid to employees, is recognized as a tax agent for personal income tax. This follows from paragraph 1 of Art. 226 Tax Code of the Russian Federation. Therefore, it is obliged to calculate, withhold from their income and pay to the budget the amount of personal income tax. For income that is subject to personal income tax at the rate established by clause 1 of Art. 224 of the Tax Code of the Russian Federation (13%), the tax base is defined as the monetary expression of such income subject to taxation, reduced by the amount of tax deductions provided for in Art. Art. 218 - 221 Tax Code of the Russian Federation. This is indicated in paragraph 3 of Art. 210 Tax Code of the Russian Federation.
One of these deductions is a social tax deduction in the amount of paid by the taxpayer in the tax period pension contributions under the agreement (agreements) of non-state pension provision and (or) insurance premiums under the agreement (agreements) of voluntary pension insurance (clause 4, paragraph 1, article 219 of the Tax Code of the Russian Federation). Moreover, the taxpayer can enter into such agreements with a non-state pension fund (insurance organization):
- in one’s own favor and (or) in favor of a spouse (in favor of a widow, widower);
- parents (including adoptive parents);
- disabled children (including adopted children under guardianship (trusteeship)).
Note. Personal income tax taxpayers are individuals who are tax residents of the Russian Federation, as well as those who are not tax residents of the Russian Federation and who receive income from sources in the Russian Federation (clause 1 of Article 207 of the Tax Code of the Russian Federation).
Since 2010, deductions for expenses on non-state pension provision and (or) voluntary pension insurance can be provided by a tax agent (employer). Basis - para. 2 p. 2 art. 219 of the Tax Code of the Russian Federation, introduced by Federal Law No. 202-FZ of July 19, 2009 (hereinafter referred to as Law No. 202-FZ). Previously, this deduction was provided only by the tax authority at the end of the tax period when the taxpayer submitted a declaration in Form 3-NDFL and the corresponding supporting documents. Thus, from this year, the said tax deduction can be provided to the taxpayer before the end of the tax period when he contacts the employer.
Note. The tax period for personal income tax is the calendar year (Article 216 of the Tax Code of the Russian Federation).
An employer has the right to provide an employee (taxpayer) with a social tax deduction for the costs of paying contributions to a non-state pension fund if the following conditions are met:
- in the presence of a corresponding application from the employee and documents confirming his actual expenses for these purposes;
- if the amounts of the named insurance contributions were withheld by the employer from payments in favor of the employee and transferred to the NPF in accordance with the agreement (agreements) of non-state pension provision and (or) voluntary pension insurance.
Note. Receive from the employer a social tax deduction provided for in paragraph. 4 paragraphs 1 art. 219 of the Tax Code of the Russian Federation, the taxpayer will not be able to if he paid pension (insurance) contributions independently. In such a situation, you should contact the tax authority at the end of the tax period to obtain the specified deduction.
As already noted, the taxpayer has the right to enter into the above-mentioned agreements with a non-state pension fund and with an insurance organization both in his own favor and in favor of a spouse (including a widow, widower), parents (including adoptive parents), disabled children (including adopted persons under guardianship (trusteeship)). Therefore, it may turn out that not one, but several non-state pension agreements (voluntary pension insurance) will be drawn up for him. In such a situation, the deduction in question is provided in the amount actual expenses incurred. However, in combination with other social tax deductions, it cannot exceed 120,000 rubles in the tax period. (paragraph 3, paragraph 2, article 219 of the Tax Code of the Russian Federation). To receive a deduction from the employer, the taxpayer must submit a corresponding application.
Supporting documents
As stated above, the employer can provide the employee with a social tax deduction provided for in paragraphs. 4 paragraphs 1 art. 219 of the Tax Code of the Russian Federation, only if certain conditions are met: if the amount of contributions under the non-state pension provision agreement (voluntary pension insurance) was withheld from payments in favor of the employee and transferred to a non-state pension fund (insurance organization). Therefore, the employer must have a non-state pension agreement (voluntary pension insurance) or a copy thereof, as well as the following documents:
- a taxpayer’s application containing a request to deduct and transfer pension (insurance) contributions from payments in his favor in accordance with the relevant agreements;
- orders, settlement or settlement statements confirming the facts of deduction of contributions;
- receipts for payment of contributions, payment orders for their transfer, bank statements from the current account indicating the actual transfer of contributions to the NPF (insurance organization). In addition, these may be extracts from registers attached to payment orders, indicating information about a specific depositor and the amounts of contributions transferred on his behalf in the corresponding tax period (if contributions are transferred by the organization for several employees with one payment order);
- an extract from the taxpayer’s personal pension account, which indicates the full name. the taxpayer, as well as the amount of contributions paid under the relevant agreement during the tax period;
- documents proving the employee’s relationship with individuals in whose favor pension (insurance) contributions are paid (marriage, birth, death certificates, certificates of disability and adoption, order appointing guardianship (trusteeship));
- a copy of the license of a non-state pension fund (insurance organization). This document is not needed in cases where a reference to the license details is contained in the non-state pension provision (voluntary pension insurance) agreement itself, concluded by the taxpayer with the NPF (insurance organization).
Note. An approximate list of documents that an employer must have in order to legally provide an employee with a social tax deduction for the cost of paying contributions to a non-state pension fund is given in Letters of the Ministry of Finance of Russia dated 08/13/2010 N 03-04-06/7-176 and dated 08/06/2010 N 03 -04-06/7-168.
The Tax Code does not contain a provision that the employee must also provide the employer with a certificate from the tax authority regarding receipt (non-receipt) of a social tax deduction. And this is logical, because the tax authority provides social tax deductions to the taxpayer after the end of the tax period when filing a declaration, and the employer - before the end of the specified period<1>.
<1>Such clarifications are given in Letter of the Ministry of Finance of Russia dated August 13, 2010 N 03-04-06/7-176.
The procedure for providing deductions by the employer
Frequency of deductions. The tax agent (employer) calculates the personal income tax amount on an accrual basis from the beginning of the tax period at the end of each month. He does this in relation to all income that is subject to personal income tax at a rate of 13% and accrued to the taxpayer for a given period, with the offset of the amount of personal income tax withheld in previous months of the current tax period (clause 3 of article 226 of the Tax Code of the Russian Federation). If an employer withholds pension (insurance) contributions from payments to an employee on a monthly basis and transfers them to a non-state pension fund (insurance organization), then he should reduce the tax base by the amount of the social deduction for expenses on non-state pension provision (voluntary pension insurance) on a monthly basis<2>.
<2>Letters of the Ministry of Finance of Russia dated 08/06/2010 N 03-04-06/7-168 and dated 07/08/2010 N 03-04-06/7-142.
Let's assume that an employer is asked to provide a social tax deduction provided for in paragraphs. 4 paragraphs 1 art. 219 of the Tax Code of the Russian Federation, the employee did not apply from the first month of the tax period. In this case, the deduction is made starting from the month in which the taxpayer applied for it and submitted all the necessary documents<3>.
<3>Letter of the Ministry of Finance of Russia dated September 15, 2010 N 03-04-06/6-216.
Reference. Is it possible to provide a social tax deduction for the previous year in 2010?
Clauses 2 and 6 of Art. 6 of Law N 202-FZ provides that the new provisions of paragraph 2 of Art. 219 of the Tax Code of the Russian Federation, which entered into force on January 1, 2010, apply to legal relations that arose from January 1, 2009. According to them, a social tax deduction in the amount of pension (insurance) contributions paid by the taxpayer in the tax period under the agreement (agreements) of non-state pension provision (voluntary pension insurance) can also be provided to the taxpayer before the end of the tax period when he applies to the employer.
It turns out that the employer could provide a deduction for the pension (insurance) contributions paid by the taxpayer in 2009 before the end of the specified year. Considering that the 2009 tax period has ended, the employer should recommend that employees who approached him in 2010 with an application for the specified social deduction for 2009 should exercise this right and receive a deduction from the tax authority at their place of residence by submitting the appropriate declaration in form 3-NDFL. This is stated in Letters of the Ministry of Finance of Russia dated September 15, 2010 N 03-04-06/6-216 and dated August 13, 2010 N 03-04-06/7-177.
Amount of deduction. The employer has the right to provide a deduction for the costs of paying pension (insurance) contributions in the tax period in the amount of actual costs incurred for non-state pension provision (voluntary pension insurance), but not more than 120,000 rubles. in year. This limit value is determined in conjunction with the amounts of other social tax deductions specified in paragraphs. 2 - 5 p. 1 tbsp. 219 of the Tax Code of the Russian Federation.
Let’s say that in one tax period a taxpayer incurred expenses for training, treatment, and payment of contributions under a non-state pension agreement. In addition, he paid contributions under the agreement (agreements) for voluntary pension insurance, as well as additional insurance contributions for the funded part of the labor pension in accordance with Federal Law No. 56-FZ of April 30, 2008. In such a situation, the taxpayer independently chooses which types of expenses and in what amounts are taken into account within the maximum amount of the social tax deduction (RUB 120,000 per tax period). This is stated in paragraph. 3 p. 2 art. 219 of the Tax Code of the Russian Federation.
Note. If during the tax period the amount of expenses for paying contributions under the agreement (agreements) with the NPF (insurance company) reaches the maximum value (120,000 rubles), then the provision of the corresponding deduction by the employer is terminated.
Let us note that of all types of social tax deductions, the employer, as a tax agent, can only provide an employee with a deduction in the amount of payments withheld from payments in favor of the specified employee and contributions paid in the tax period under the agreement (agreements) of non-state pension provision (voluntary pension insurance).
Example 1. Manager of Orbita LLC A.A. Petrov concluded two non-state pension agreements in December 2009 - in favor of himself and his wife. In the same month, he submitted an application to deduct pension contributions from his salary in accordance with the agreements from January 2010 and pay them to the NPF. Each of the agreements states that the monthly pension contribution is 5,500 rubles. A.A. Petrov also submitted to the accounting department of Orbita LLC:
- copies of agreements with non-state pension funds;
- a copy of the marriage certificate;
- application for the provision of a social tax deduction in 2010 in the amount of pension contributions paid under two agreements - 120,000 rubles.
In 2010, withholding from payments in favor of A.A. Petrov and Orbita LLC pays pension contributions every month in a total amount of 11,000 rubles. (5500 rub. + 5500 rub.). Therefore, the organization monthly reduces the tax base for personal income tax calculated in relation to A.A. Petrov, for a social tax deduction for expenses on non-state pension provision in the amount of 11,000 rubles.
In November 2010, the amount of these expenses reached 121,000 rubles. (RUB 11,000 x 11 months). This means that this month Orbita LLC will provide A.A. for the last time for the 2010 tax period. Petrov receives a social tax deduction, but not 11,000 rubles. per month, as before, but only 10,000 rubles. (RUB 120,000 - RUB 11,000 x 10 months).
Let’s assume that an employee has incurred expenses for training, medical services, and additional insurance contributions for the funded part of a labor pension and intends to receive a deduction for them from the tax authority. Then, in an application to the employer for the provision of a social tax deduction in the amount of contributions under a non-state pension agreement and (or) under a voluntary pension insurance agreement, he can indicate any deduction amount not exceeding 120,000 rubles. for the tax period<4>.
<4>Similar explanations are given in Letter of the Ministry of Finance of Russia dated September 15, 2010 N 03-04-06/6-216.
Example 2. Let's use the condition of example 1. Let's say manager A.A. Petrov planned to pay 70,000 rubles for his correspondence studies at the university in 2010. and receive a social deduction for training expenses from the tax authority. Therefore, in an application to the employer for the provision of a social tax deduction in 2010 for the costs of paying pension contributions under agreements with non-state pension funds, he indicated the total amount of the deduction in the amount of 50,000 rubles. (RUB 120,000 - RUB 70,000).
Expenses A.A. Petrov’s payment of pension contributions under non-state pension agreements in favor of himself and his wife exceeded 50,000 rubles. already in May 2010. This month, Orbita LLC provided the employee with a social tax deduction for the last time during the 2010 tax period. The deduction amount is 6,000 rubles. (50,000 rubles - 11,000 rubles x 4 months), and not as before - 11,000 rubles. per month.
Zh.V.Kuzmina
Journal expert
"Russian tax courier"
Social tax deduction
under an agreement (agreements) for non-state
pension provision
and voluntary pension insurance
Attention! Helpful information.
The taxpayer's use of property tax deductions in connection with the purchase of housing (apartment, room, house, etc.), as well as social deductions for expenses on training, treatment, and voluntary pension insurance is his right, not his obligation. Therefore, there are no formal deadlines for filing a 3-NDFL tax return in such situations.
In this case, n taxpayers claiming the right to receive property deductions in connection with the purchase of housing or social tax deductions for expenses on education, treatment, voluntary pension insurance, have the right to submit a tax return under f. 3-NDFL to receive these tax deductions at any time during the year.
Thus, submit a tax return according to f. 3-NDFL for 2018-2016 for income tax refund when claiming the above tax deductions, You can at any time throughout 2019.
Individuals who independently participate in the formation of their pension savings can apply a “pension” social tax deduction and receive the right to an income tax refund.
This social tax deduction and the right to an income tax refund can be applied to 2 categories of taxpayers in 2018(Clause 4, Clause 1, Article 219 of the Tax Code of the Russian Federation):
those who pay pension contributions under a non-state pension agreement (agreements) concluded with a non-state pension fund;
those who pay insurance premiums under a voluntary pension insurance agreement (agreements) concluded with an insurance organization.
Moreover, you can conclude such agreements and pay contributions under them not only in your favor, but also in favor of your spouse (including in favor of a widow, widower), parents (including adoptive parents), disabled children (including adopted children who are under guardianship (trusteeship)).
Social tax deduction for 2018 is provided in the amount of actual expenses incurred, but not more than 120,000 rubles.
If the social tax deduction in 2018 and the right to a refund of income tax in the current year is not fully used, then its balance is not carried over to the next year. It will remain unused.
Let us remind you that the social tax deduction for 2018 and the income tax refund are provided at the end of the year in which “pension” expenses were incurred, based on the taxpayer’s application, which is submitted to the tax authority simultaneously with the completed tax return in Form 3-NDFL for 2017 ( paragraph 1, paragraph 4, paragraph 1, paragraph 2 of Article 219 of the Tax Code of the Russian Federation).
In addition to the completed personal income tax return in form 3NDFL for 2018, applications for social tax deductions and income tax refunds, you must also submit documents confirming actual expenses (paragraph 2, paragraph 4, paragraph 1, article 219 of the Tax Code of the Russian Federation). Please note that the Tax Code of the Russian Federation has not established a list of such documents.
I I will help you correctly prepare all the necessary documents for the tax office to obtain the right to a social tax deduction in 2018, I will fill out a tax return according to f. 3-NDFL for 2018, and will also submit documents to the tax office.
You can get acquainted with the prices for services for filling out a tax return in form 3-NDFL in the section "Prices for services" .
Please note that you can fill out a tax return in form 3-NDFL for the three previous years for pension contributions (or for example for the two previous years) with a significant discount. So, when filling out a declaration according to f. 3-NDFL for the three previous years, the discount amount (price reduction) will be 50% for every second and third year. For example, if the cost of filling out a 3-NDFL declaration for 2018 for pension or insurance expenses is 800 rubles, then the cost of filling out a 3-NDFL declaration for 2017 will be 400 rubles, and for 2016 the price will also be 400 rubles.
Forms/templates of tax returns 3-NDFL
Declaration 3-NDFL for 2018 free download form (template) tiff
Declaration 3-NDFL for 2017 free download form (template) pdf
The residual effects of the reforms gave rise to such a concept as the funded part of a pension. Based on its value, future pensioners will be calculated the amount of benefits accrued upon reaching a certain age. Now the entire working population has the opportunity to increase their future pension through voluntary contributions. Some people take advantage of this opportunity, but not everyone knows whether they are entitled to social benefits (NS).
Is it possible to deduct tax on the funded part of a pension?
This type of expense falls under the possibility of receiving a deduction from the social category. The entire group of deductions of this nature has a certain annual limit for calculation. The maximum is updated every year and is 120 thousand rubles. This is not the amount of the refund, but the amount of funds for calculating the deduction.
When using the entire annual limit, a deduction of 15,600 rubles is allowed, based on a rate of 13%. If the amount has not reached the maximum, then it is not carried over to the next tax period, and the tax deduction is calculated according to the expenses incurred. At the same time, exceeding the limit of 120,000 does not make it possible to receive a deduction of more than 15,600 rubles.
Examples of calculations:
- 37,000*13%= 4810 rubles
- 120,000*13%=15,600 rubles
- 134,000*13%= 15,600 rubles.
At the same time, not only citizens, but also its residents who live in the country for more than 183 days a year can receive a deduction of this nature. It is worth knowing that even if the maximum limit has been reached, but no official taxable income was declared in a particular calendar year, then the deduction is not allowed in this tax period.
In this case, the right to the deduction is retained for 3 years if the applicant did not know about this possibility, but in the year the right to deduction begins, the person must have taxable income. Non-residents of the country do not have the opportunity to receive social benefits.
Also, this type of deduction is not available to non-working pensioners, although persons who continue to work may qualify for a refund of what they have paid. For working pensioners, there is also a set limit that involves summing up the costs of treatment and other social costs.
Social deduction for expenses on the funded part of a labor pension - the topic of the video below:
How to get such an NV
Only the initial submission of documents to receive a tax deduction may present any difficulties. The difficulties are not associated with the process itself, but with the nuances in preparing the required documentation. For inexperienced people, their list may seem large and incomprehensible, but after the first submission of documents for deduction, re-applying will not cause difficulties.
Responsible authorities
The entire collected package of documents is submitted to the tax office at the place of registration of the applicant.
- This can be done within three years after the fact of the right to receive a tax deduction.
- There is also a second method of submitting an application - it is not relevant for all persons who have increased their funded part of their pension. This is a personal income tax return through the employer. This method can be used by persons who have written an application to the accounting department to transfer funds from wages to the funded part of a pension. The possibility of providing documents online using the government services website is now being developed.
List of documents
For deduction you need to provide the following documents:
- Application for NV.
- A copy of the agreement with.
- A copy of your passport and TIN.
- An extract from a personal pension account.
- Payment documents (receipts, payment slips, cash receipts).
When contacting the tax office in person, persons who have replenished the savings portion through their employer require another document. It is a replacement for payment documents - this is a certificate from work about the amount of funds withheld for contributions.
The video below will tell you how to receive a social deduction for expenses on the funded part of your labor pension:
Procedure and terms of receipt
After submitting an application for a deduction for the funded part of the pension and all the required documents, the funds are returned to your personal account. The maximum time interval is specified by law - the tax office must review the submitted documents within 3 months. This is the longest stage of the procedure for obtaining an NV. There are 3 stages in total:
- Preparation of documents.
- Submitting an application to the tax office.
- Waiting for the deduction to be transferred.
Particular attention should be paid to the correct preparation of documents and compliance with submission deadlines. Otherwise, the process of obtaining a deduction is simple and does not cause any difficulties when applying again.
Citizen Alikin N.P. in 2015 replenished the funded part of his pension by 100 thousand rubles. Then he did not know that he had the right to return 13% of this amount (13 thousand rubles). In 2017, he also made a contribution of 120,000 rubles and learned that he could receive a tax deduction. In 2018, he needs to provide a package of documents for 2015 and 2017 to the tax office in order to receive an IC for both of these periods. When calculating, annual limits will not be summed up - the right to deduction arose in different tax periods. Alikin will receive 13,000 for 2015 and 15,600 rubles for 2017.
It is important not to forget about timely submission of documents, but also to remember that the limit amount for calculation of 120 thousand includes the costs of treatment and training. Therefore, if more than 120,000 rubles were spent on social needs in a year, then a deduction will still be made in the amount of 15,600 rubles, without transferring the balance to the next tax period.
Standard and social tax deductions in 2017 - the topic of the video below:
