Tax status of individuals and withholding Personal Income Tax (НДФЛ)

Contractors may cooperate with us under various tax statuses, including the status of an individual. In this case, the personal income tax (PIT) is calculated and paid by the tax agent – MadeTask. For such payments, completing KYC is required.

When Personal Income Tax (НДФЛ) is withheld

Personal Income Tax (НДФЛ) is withheld only on payments to individuals made to Russian bank cards and Yoomoney accounts. If the payment is made via other methods (for example, a foreign bank card), no tax is withheld.

Personal Income Tax (НДФЛ) rates

The tax is calculated according to a progressive rate:

13% for annual income up to 2.4 million rubles
15% for income from 2.4 million to 5 million rubles
18% for income from 5 million to 20 million rubles
20% for income from 20 million to 50 million rubles
22% for income over 50 million rubles

How Personal Income Tax (НДФЛ) is withheld

When requesting a payment, contractors can see the percentage of tax that will be withheld. PIT is automatically calculated and withheld from each payment to Russian bank cards and Yoomoney accounts.

Personal Income Tax (НДФЛ) declaration

At the end of the year, an annual report is generated with data for each contractor. Information about income and tax payments can be tracked in the personal account of the Federal Tax Service (ФНС).

Choosing a tax status

Contractors independently check their tax status for PIT payment – link to the contractor’s article. The client can view the contractor's tax status in the “Contractors” section.

Working with individuals with Personal Income Tax (НДФЛ) through registers

Customers who have the option to upload a register can make payments to contractors with PIT withholding. For such payments, completing KYC is required.

Changes in the Register File

With the launch of PIT functionality, the register file has been expanded by 6 additional columns:

Tax status – the current tax status of the contractor. This is filled out when payments are made to self-employed individuals or individuals with PIT withholding. Possible values:
- individual – individual
- self_employed – self-employed
TIN – taxpayer identification number. Filled out when payments are made to self-employed individuals or individuals with PIT withholding.
Date of birth – the contractor's date of birth in the format DD.MM.YYYY (e.g., 30.01.1980). Filled out when payments are made to individuals with PIT withholding.
Type of identity document – the document under which the contractor received their TIN. Filled out when payments are made to individuals with PIT withholding. Possible values:
- PASSPORT_RUS – Russian citizen passport
- PASSPORT_FOREIGN – foreign citizen passport
- BIRTH_CERTIFICATE_RUS – birth certificate (Russia)
- RESIDENCE_PERMIT_RUS – residence permit (Russia)
- TEMP_RESIDENCE_PERMIT_RUS – temporary residence permit (Russia)
- USSR_PASSPORT – USSR citizen passport
Document series and number – document details without spaces. Filled out when payments are made to individuals with PIT withholding.
Taxpayer status – the current taxpayer status. Filled out when payments are made to individuals with PIT withholding. Possible values:
- EAEU_RESIDENT – EAEU resident
- NON_RESIDENT – non-resident
- NON_RESIDENT_HQ_SPECIALIST – non-resident – HQ specialist
- FOREIGN_EMPLOYEE_PATENT – foreign employee with a patent
- RESIDENT_HQ_SPECIALIST – resident – HQ specialist
- NON_RESIDENT_REMOTE – remote worker

Not all columns are mandatory. If PIT is not withheld for a contractor, the system does not require these columns to be filled out.

Changes in the Register Processing Algorithm

The customer uploads the register file.
The system checks the columns for errors (incorrect data, missing characters, etc.). If errors are found, the system displays them to the user. At this stage, FNS verification is not initiated.
If there are no errors, the system creates contractors (if they are not already in the system).
FNS verification is triggered (only for contractors with PIT withholding).
If the verification fails, the payment is not created, and the client is not notified. Notification functionality is under development.
If the verification is successful, the payment is created, considering the PIT withholding.

Working with Individuals with Personal Income Tax (НДФЛ) Through API

Clients working through the API can also make payments with PIT withholding. For such payments, completing KYC is required.

Workflow

After enabling PIT, contractors must be verified with FNS before making payments.
Until verification is completed, payment creation will be rejected with an error.
To verify, the contractor's data must be sent to the API.
Once the verification is successful, the payment can be created, accounting for PIT withholding.