The employer transfers the money to a single tax account . This must be done before: 5th - for advance payment (accruals received from the 23rd until the end of the month); On the 28th - for the remaining part (accruals received from the 1st to the 22nd); the last working day of the year - for the period from December 23 to January 1.
If the last payment deadlines fall on a holiday or a day off, they are postponed to the next working day. The notice of payment for the advance payment is submitted before the 3rd, and for the remaining part of the salary - before the 25th. Individuals pay personal income tax independently no later than July 15 of the year following receipt of income.
? The employer reports on form 6-NDFL . It indicates income, personal income tax, periods of salary receipt and tax withholding. Certificate 6-NDFL is submitted to the Federal Tax Service every quarter, indicating spain telegram mobile phone number list data on all salaries of the company's full-time employees and contractors working under civil law contracts. Template for the title page of form 6-NDFL By what date do you need to submit your report: April 25 - for the first quarter; July 25 - for the first half of the year; October 25 - based on the results of three quarters; February 25 of the following year - at the end of the year.