The procedure for obtaining a property deduction from the tax office is carried out by many citizens and is well known. To receive it, you need to submit a declaration for the past year and provide documents for the purchase or service.

Most often this comes up when a refund of tax deductions related to the acquisition or construction of real estate is issued. But there is a second way for a tax deduction, when the funds are returned directly at the workplace, when contacting the employer.

Conditions for returning personal income tax at work

The return of tax benefits is carried out in two ways: through the tax authority or at work, as specified in Article 220.3 of the Tax Code of the Russian Federation. Both methods established by law have their pros and cons; the right to choose the best option for a citizen is granted voluntarily.

Significant benefits of obtaining a tax deduction from your employer include:

• there is no need to submit an annual declaration under Form 3-NDFL;
• funds are returned before the end of the calendar year.

Such a refund is especially convenient if we are talking about significant amounts that can alleviate the financial situation of the payer.

The obvious disadvantages include the following:

• funds are returned to all places of employment, employers are tax agents, that is, intermediaries between the tax authorities and the recipient, which increases the collection of certificates;
• amounts are issued monthly; if a citizen does not need funds, then a large deduction through the tax office is preferable and more tangible;
• A tax deduction at an enterprise is possible subject to the conclusion of an official employment contract.

The possibility of deductions is provided by law not only to employers who are legal entities, but also to individual entrepreneurs.

The employee independently decides in which place, if he is employed in several, he wishes to receive a tax deduction. This innovation allows those who work part-time and are officially registered to receive a property deduction faster.

Scheme for receiving a deduction at work

To make a claim, the employer will first need to register the right with the tax office. To do this, write an application to the tax authority at your place of residence. The document must contain a request to confirm the property deduction and give permission to receive it at work. The application shall be accompanied by a document establishing the right, a certificate of ownership or other.

A certificate from the place of employment must include information about the employer: TIN, place of registration of the enterprise and personal address of the tax agent, who becomes the head of the enterprise. The application is reviewed within a month; the presence of questions for the recipient regarding tax payments cannot serve as a basis for refusal. The received permit contains an indication of the amount of the deduction, the period for receiving it at the enterprise, as well as identifying information about the employer and the recipient of payments.

The last point is a written request addressed to the employer with a request to make deductions in accordance with the received tax ruling. Without permission from the tax office, deductions are not allowed. The month of filing an application at the enterprise becomes the first in which 13% of earnings ceases to be withheld. The agreement is valid until the end of the year or until the expiration of the deduction period.

The tax notice concerns earnings for the current year. If an employee receives funds for the previous calendar year within the established period, then the deduction authorization does not apply to these amounts. At the end of the year, the citizen again independently determines which form of payment he would like to use.

To receive the remaining funds for the property deduction at the enterprise, the taxpayer will need to contact the tax authority again. If the citizen has not changed his place of employment and information about the employer remains the same, then he will not need to provide a certificate of employment. Employees will calculate the balance of the refunded funds and issue a new tax notice to the administration of the organization.

If an employee is employed in several places, then when filing a tax application he will need to indicate what part of the property deduction he expects to receive for each job. In this case, the applicant will receive several tax notices with specific amounts for each refund location.

If you are dismissed during the calendar year, the opportunity to receive a property deduction from the employer is lost; new tax appeals are possible at the end of the calendar year. Confirmation will be required of how much money was received at the place of employment from which the taxpayer left.

Tax deduction from the employer: simple and fast

Russian legislation makes it possible to choose the method of income tax refund: return personal income tax through the tax service or receive a tax deduction through the employer.

Let's take a closer look in this article at what the features of the method of receiving a refund at work are and, most importantly, whether it makes sense to use it.

You can exercise your right to an income tax refund in different situations:

• when purchasing or constructing real estate;
• when applying for a mortgage loan;
• during training or treatment;
• if there are children;
• etc.

Read more about existing deductions in the article "". And be sure to watch this video:

How can you apply and receive the money you are entitled to? There are only two options:

1. Refund of the entire amount at the end of the tax period (calendar year).
2. Receiving the deduction in installments every month with the help of the employer.

As you can see, the fundamental difference lies precisely in whether the taxpayer receives the deduction in full or not. How does this work in practice?

Let, as the song says, a wonderful neighbor settle in our house. A certain Stepan Grigorievich Frolov bought an apartment in 2019 and decided to exercise his right to a tax deduction. He has 2 options.

Option 1. Having waited until the new year 2020, Stepan Grigorievich filled out the 3-NDFL declaration and sent it to the tax office with all the documents. After verification by the inspector, the entire awarded amount will be transferred to his personal account in one payment. This is where the story ends.

Option 2. Stepan Grigorievich does not want to wait for the New Year holidays. Well, it's his right! Immediately after the sale and purchase transaction is completed, Frolov collects the same documents, with the exception of the declaration. And as in the previous version, it goes to the tax office. A month later, instead of money, he receives a notice of the right to a tax deduction indicating the amount awarded.

With this notice, the “wonderful neighbor” goes to work and writes an application for a tax deduction. From this moment on, Stepan Grigorievich stops paying personal income tax on his earnings!

So, in the first case, the taxpayer pays personal income tax, and next year returns it back; in the second case, he simply stops paying tax to the state. What other features does the second method of filing a deduction have?

How to get a tax deduction at work

In order to return income tax through the employer (and through the tax office), you will have to work hard and collect a package of necessary documents. Each case is special and information about this can be found in other articles on our website.

Let us once again briefly outline the scheme for obtaining a tax deduction at the place of work:

1. We collect all standard documents, except for the 3-NDFL declaration and 2-NDFL certificate.
2. We submit a package of documents to the tax office.
3. A month later we receive from the inspectorate a notice of the right to deduct.
4. We write an application at work and attach a notice.
5. We stop paying income taxes on earnings until the awarded deduction amount accumulates. This occurs from the month in which the application was submitted to the accounting department of the enterprise.

As you can see, we need to visit the tax office at least twice. Then what is the advantage of this method of returning personal income tax? Or maybe there are some other disadvantages? Let's find out further!

Advantages and disadvantages

Easier and faster at work!

The main advantage of a refund from an employer is that it increases your monthly income without putting in almost any additional effort. After completing the documents, you will officially receive a full salary without deductions. Quite a help, don't you think?

By the way! Let's do the math.

Example. Remember that our neighbor Frolov S.G. bought an apartment in 2019? Let this happen in April. Stepan Grigorievich immediately collected all the documents and took them to the tax office. A month later, he came to the accounting department of his company with a notification and wrote an application for a tax deduction. This happened in May.

Frolov's salary is 30,000 rubles. and monthly income tax of 30 thousand * 13% = 3,900 rubles is withheld from him. Those. Stepan Grigorievich receives 26,100 rubles monthly.

And now the trick: after writing the application, from the month of May Frolov will receive a tidy sum of 30 thousand rubles. (this is his net salary). Thus, his additional “income” for the year will be 27,300 rubles. = 3,900 (personal income tax) * 7 months.

The advantage is obvious: There is no need to wait until the new calendar year to get your money back. You can start processing documents immediately after a situation arises in which you have received the right to a deduction (for example, immediately after purchasing an apartment).

Another advantage is that the list of documents that must be submitted to the tax authorities is reduced. If you plan to receive a tax deduction from your employer, you do not need to fill out a 3-NDFL declaration, and you won’t need a 2-NDFL certificate from the company’s accounting department.

Disadvantages of personal income tax refund at work

If you do not want to advertise the purchase of a new apartment, then you definitely do not need to submit documents for a return to the accounting department. After all, this news will immediately become known to all employees of the enterprise. 🙂

But if this is not a secret, then let's continue the conversation.

Sometimes you may notice that less money is coming back at work. This is especially true in cases where, for example, the apartment was not purchased at the very beginning of the year. Let's look at the last example, but we will only return the money through the tax office.

Example. Frolov decided to wait a little while receiving the money and return the entire amount for 2019 at once, in a single payment. Therefore, I went to the tax office at the beginning of 2020. And in this case, I was able to get a refund of 46,800 rubles. = 3,900 (monthly tax) * 12 (months).

Remember the previous example? Stepan Grigorievich’s income from his employer was only 27,300 rubles. (only 7 months after submission of documents). The difference is obvious! And it amounts to 19,500 rubles.

It turns out that getting a deduction at work is unprofitable? Not really. Our friend and comrade Frolov can receive an amount of 27,300 rubles. through the employer. And at the beginning of 2020, submit documents for the past year again (this time in full, including the 3-NDFL declaration). After which he will be returned the due 19,500 rubles = 46,800 - 27,300.

In what cases can you avoid visiting the tax office again? It is best to do this at the very beginning of the new year, so that you have time to bring all the documents to your accountant in January or early February.

Example. Having become a little rich in 2019, Frolov, who received the first part of the property deduction, decided to continue returning the personal income tax and receive a 100% refund in 2020 only at work. That is why he brought confirmation from the tax office that he has the right to a refund for the purchase of an apartment. And since January, the accounting department has not withheld income tax from Stepan Grigorievich.

Is there a benefit? Perhaps yes. If Frolov’s salary remains the same: 30,000 rubles, then a monthly income of 3,900 = 30 thousand * 13% for the year will result in 46,800 rubles.

Frolov could receive the same amount, but in a single payment, after the end of the year, by applying to the tax office in 2021 for a refund of his withheld tax during 2020.

As you can see, everything is ambiguous. And each situation must be considered separately.

But in 2017, the Ministry of Finance obliged employers to return personal income tax from the beginning of the calendar year.

So now at work it will be possible to return the income tax in full, even if the application from the tax office was brought to the accounting department of the enterprise at the end of the year. This was reported in the Letter of the Ministry of Finance No. 03-04-06/2416 dated 01/20/17.

So now the employee can write a request for a refund at work, and the due amount will be returned to his account as excess tax withheld at the enterprise.

It is also necessary to remember one more feature of the return of personal income tax from the employer. Permission from the tax office to deduct is given only for 1 year. If during the current year you did not manage to accumulate the full amount of the deduction and have the right to transfer the balance to the next period, you will have to go through the entire registration procedure again.

In what cases can you contact your employer for a deduction?

We looked at an example where a tax deduction is provided for the purchase of a home. This deduction is called a property deduction and is provided not only in the case of purchasing an apartment or room, but also a house and a plot of land for construction.

In addition to receiving an income tax refund for the purchase of real estate, you can contact your employer to receive the following types of deductions:

• social deduction if Frolov has a need to pay either his own or his immediate family;
• standard deduction, which is provided if there are or are awarded preferential categories, such as WWII veteran, Chernobyl veteran, etc.;
• , if Stepan Grigorievich provides services under a civil contract or receives fees for creating works of art.

As you can see, the list includes most of the situations where a tax deduction is, in principle, provided.

How many jobs can you get a deduction for?

It is not uncommon for a person to work several jobs, and accordingly, income tax is withheld on each of his wages. A natural question arises: “Is it possible to return personal income tax from different employers?”

From January 1, 2014, this possibility was established in the Tax Code. So now you can work part-time in different places, receive notifications for deductions and not pay taxes within the confirmed amount.

The only thing you need to remember when receiving a notification from the tax inspector is to write a statement about what job and what amount of deduction you need to provide.

There are other situations when, for example, our Frolov received a property deduction at his work from May, and in September he unexpectedly decided to change his place of work. Can he continue to benefit from the tax benefit in his new venture?

There is no clear answer to this question yet. And the tax office will most likely offer to wait until the end of the calendar year, and then issue a new notification for the next year, where the new employer will already be indicated.

Let's sum it up

Registration of a tax deduction from an employer has both pros and cons. And only you can decide which return method to choose:

• through the tax service: with a slight time delay, but you will immediately receive a significant amount in your hands;
• through the employer: almost immediately after the right to a tax benefit arises, but with small monthly increases in salary.

The main thing is that this there is a choice, which means you can choose the best option for yourself.

If you found useful information in this article, share the link with your friends and acquaintances, and also let them know about it on social networks (the links are just below). Let's help each other! 🙂

• Possibility of receiving a deduction immediately after the right to it arises.
• There is no need to fill out a declaration in form 3-NDFL.
• The period for document verification is 1 month.

Disadvantages of receiving a property deduction through an employer

• Refunds are not made in a single amount for the entire year at once, but monthly, in the form of full wages (without deducting personal income tax in the amount of 13%).
• If a citizen changes jobs during the year, he will not be able to receive a deduction at his new place of work until the next year.
• This method is not suitable for those who, for a number of reasons, do not want to report to their place of work the fact of purchasing residential real estate.
• The deduction is provided only from the month when the citizen submitted to the employer a notification from the tax authority confirming the right to the benefit.

Since the period for checking documents at the tax office is 1 month, a citizen will be able to start receiving the deduction no earlier than February, and therefore for January he will have to receive it at the end of the year at the tax office.

Features of refunds through the employer

The deduction is provided in the form of an exemption from income received by a citizen from personal income tax.

Every month a citizen receives a full salary without tax deduction.

Stepanova’s salary is 120,000 rubles, of which personal income tax is 15,600 rubles. In total, Stepanov receives 104,400 rubles monthly. When applying for a deduction at the place of work, Stepanov will receive a full salary - 120,000 rub. without tax deduction.

The deduction can be claimed immediately after the right to it arises

If the right to it arose in May, already this month you can submit documents to the tax office to confirm the right to return it at your place of work.

Note: At the moment, many questions arise regarding which month the employer should start providing the deduction. The Ministry of Finance, in a number of its letters, in particular, dated March 16, 2017. No. 03-04-06/15201, indicated that the employer can provide a deduction not from the month in which the employee brought the tax notice, but from the beginning of the year. It is worth noting that in most cases, accounting departments take such a step doesn't work and begins issuing deductions from the month of receipt of notification from the employee.

If you change jobs in the same year, you will not be able to get a deduction at your new job.

At the moment, the position of the regulatory authorities (for example, Letter of the Federal Tax Service for Moscow dated July 3, 2009 N 20-14/068304@) is such that in the event of a change of place of work in the year in which the citizen began to receive a deduction at the place job, start receiving it again in the same year, but at a different job it is forbidden.

In 2017, Stepanov received confirmation from the tax authority of the right to receive a deduction through his employer and began to return it, but a few months later he quit, and therefore, at his new job, he will only be able to start receiving this benefit next year.

The deduction can be received from several employers at the same time

If a citizen officially works in several jobs, he can receive a tax deduction from both employers. To do this, he needs to prepare a corresponding application, in which he will indicate the amount of the deduction received from each employer, and send it to the tax authority at the place of registration.

Belov S.S. works 2 part-time jobs. In 2017, he purchased an apartment worth RUB 1,800,000. Belov drew up an application to receive a deduction in the amount of 1,000,000 rubles for one place of work. and for the second in the amount of 800,000 rubles. The tax authority reviewed the submitted documents and confirmed the right to deduction in the proportions indicated by Belov.

The remainder of the deduction not received from the employer will have to be received from the Federal Tax Service at the end of the year.

If during the year a citizen did not receive the deduction in full (for example, he applied for it in the middle or end of the year, or changed jobs during the year), he will be able to receive the balance only at the end of the year from the tax authority in the order established for receiving a deduction through the Federal Tax Service.

Next year it will be necessary to obtain a new confirmation of the right to deduction from the Federal Tax Service

Confirmation of the right to deduction at the place of work received from the tax authority is valid only 1 year, and therefore must be obtained annually.

Procedure for claiming benefits at the place of work

1. Collection of necessary documents.

Submitted to the tax authority is similar to what is submitted when applying for a deduction through, with the exception of the 3-NDFL declaration.

It includes:

1. on confirmation of the right to deduction from the employer.
2. Documents confirming ownership of the purchased property.
3. Payment documents confirming the purchase of housing.

2. Transfer of documents to the tax authority at the place of registration.

Documents to confirm the right to deduction can be submitted to the inspection in the following ways:

1. Personally or through a representative (by proxy).
2. By registered mail with a list of attachments.
3. Through the “Taxpayer Personal Account” on the Federal Tax Service website.

3. Receipt of notification of confirmation of the right to deduction.

After 30 days from the date of receipt of the documents, the tax authority must send the citizen a notification confirming the right to a deduction or denying it.

4. Submission of notification at the place of work.

After the tax office issues a notice to confirm the deduction, it will need to be submitted to the accounting department at the place of work along with an application for this benefit. Starting from the month in which the notice was submitted, the citizen will begin to receive a deduction, namely, personal income tax will no longer be deducted from his salary.

Last updated March 2019

Property tax deductions when purchasing an apartment/house can be obtained in two ways:

Since the main question facing those wishing to receive a property deduction is the question of which path is best to take, we will try to consider in detail the pros and cons of both methods.

Through the employer or the tax authority - which is better?

Let us illustrate the features of choosing a way to obtain a property deduction using an example.

Example: Vasily Ivanov bought an apartment for 2 million rubles in May 2018. and registered ownership. Vasily is officially employed and his salary is 50 thousand rubles. From this amount, 6,500 rubles are withheld monthly. income tax (Vasily receives 43,500 rubles). Now Vasily is faced with a choice: which way is best for him to receive a property deduction for the purchase of an apartment.

Let's consider both options.

Option 1 – Receipt through the tax office. In this case, Vasily waits until the beginning of 2019 and submits documents for deductions to the tax office. After the end of the desk audit (up to 3 months), the tax authority returns the money to him in the amount of tax paid for 2018 - 78 thousand rubles. (RUB 6,500 tax per month x 12 months).

In order to receive a deduction for 2019, Vasily, accordingly, waits for the beginning of 2020 and again submits documents for the deduction (and so on until the deduction is completely exhausted).

Option 2 – Receipt through an employer. If Vasily decides to receive a deduction through his employer, in this case, after receiving an extract from the Unified State Register for the apartment, he submits documents to the inspectorate to confirm the deduction. Within 30 days, the tax office confirms his right to the deduction. Vasily brings a notice from the tax office and an application for deduction to the employer in the accounting department. From the month of submitting documents (this will be at least June), income tax will not be withheld from Vasily. As a result, Vasily will receive 50 thousand rubles. in hand (which is 6,500 rubles more than usual).

In order for taxes not to be withheld from him in 2019, Vasily will have to submit documents to the tax authority again at the beginning of the year to confirm the deduction.

Let's compare the main points and nuances of obtaining a deduction for both methods:

1. Number of requests to the tax office.

Regardless of which method is chosen, every year in order to continue receiving the deduction until it is completely exhausted, Vasily needs to re-submit documents to the tax office:

To refund the tax paid for the year, if the tax deduction is obtained through the tax office;

To confirm the right to a deduction if a tax deduction is obtained through an employer.

Thus, regardless of which method you choose, you will need to submit a set of documents for deductions to the tax office every year.

2. Refund amount.

When returning through the tax office, Vasily can return the tax paid for the entire calendar year in the amount of 78 thousand rubles. When returning through the employer, he will receive a deduction only from the month of providing the notification from the tax office to the employer. Accordingly, Vasily will be able to receive a deduction only from June to December (6.5 * 7 = 45.5 thousand rubles). Thus, the later in the year the apartment is purchased, the greater the “loss” will be when receiving a deduction through the employer in the first year.

It would seem that starting from the second year, this difference should no longer exist. Unfortunately, this is not entirely true. The notice of deduction from the employer is valid only for one calendar year. You can submit an application for confirmation of deductions in the new year no earlier than the beginning of this year. After submitting the documents, the tax office will only provide you with a notification within 30 days confirming your right to the deduction this year. Accordingly, in the best case, in February you will be able to submit a notice and application for a deduction to the employer. By this time, income tax for the first month(s) will already be withheld from you.

Conclusion: The advantage of deduction through the tax office is that the deduction is returned to the taxpayer for the entire calendar year. This is especially true for the first year of deduction if the apartment was not purchased at the beginning of the year.

Note: In 2017, the regulatory authorities changed their position, and therefore it became possible to obtain a deduction from the employer from the beginning of the year, regardless of when the notification was received and submitted. You can find out more about this information in the article: Accordingly, at the moment, in terms of the amount of the refund, both methods of obtaining a deduction have different meanings.

3. Return period.

When returning through an employer, starting from July 2018, Vasily will be paid the amount that was usually withheld as income tax (that is, he will receive 6.5 thousand rubles more). In the case of the tax office, he will receive a refund only in 2019.

This is an advantage of deduction through the employer: You can start receiving deductions (that is, real money) a month after registering an apartment and not wait until the end of the calendar year. Although there is a category of people who prefer to receive the entire amount at once, rather than receive in parts every month.

4. Communication with accounting department.

If you receive a deduction through the tax office, you only need to submit documents to the tax authority and there is no need to additionally submit documents or contact the employer’s accounting department.

The fact is that accounting departments do not always welcome processing deductions through them, since for them this is additional work. Small companies sometimes even explicitly refuse to issue a deduction (although this is not legal).

Thus, the advantage of deduction through the tax office is that everything is processed and received in one place - at the tax authority, and no additional steps in the form of submitting documents to the accounting department are required.

5. Difficulty in preparing documents.

The list of documents that must be prepared and submitted to the tax authority for both methods is almost the same, with only one exception. If you receive a deduction through your employer, you do not need to fill out and submit a declaration in Form 3-NDFL to the tax authority. And this is a plus of receiving a deduction through an employer.

6. Change of job.

If Vasily receives a deduction through his employer and at the same time changes jobs during the year, then until the end of the year the deduction will no longer be provided to him (since, in accordance with the position of the tax authorities, it is impossible to receive a second notification within one calendar year).

This is an advantage of receiving a deduction through the tax authority: changing jobs does not in any way affect the receipt of the deduction and does not require any additional actions.

Is it possible to use a combined method of obtaining a deduction?

Returning to Vasily’s situation, we note that he does not have to make a choice between two methods of receiving a deduction. He can use both methods: from June to December 2018, receive a deduction through the employer, and at the end of the year, submit documents (with a 3-NDFL declaration) to receive a deduction and return taxes for the period from January to May 2018, as well as for all additional income (for example, in the case of part-time work).

This option for receiving a deduction claims to be ideal: all money is returned in the end, and begins to be returned a month after the right to deduction becomes available. Unfortunately, this method has one significant and an obvious disadvantage: double the amount of work required– submit documents to the tax office twice a year and, in addition, submit documents to the employer’s accounting department.

conclusions

In conclusion, let's summarize:

The most hassle-free method of obtaining a deduction that guarantees maximum return is the return of money through the tax office based on the results of the calendar year;

For those who do not want to wait until the end of the year, but want to start receiving a refund as quickly as possible, the method of returning the deduction through the employer will be more acceptable.

Shouldn't I get a tax deduction at work?

What benefit could there be in this? Let's talk about the possibility of obtaining a tax deduction from the employer. About what benefits there may be and what possible disadvantages of this method of income tax refund.

Russian legislation makes it possible to choose the method of income tax refund. You can return your personal income tax through the tax service or receive a tax deduction through your employer.

Let's take a closer look at the features of the method of receiving a refund at work. What is the best way to do this, and does it make sense to use it?

Let's first determine what you can get a tax deduction for. You can exercise your right to an income tax refund in the following situations:

• when purchasing or constructing real estate;
• when applying for a mortgage loan;
• during training or treatment, both for yourself and your immediate family;
• if there are children.

There are others, but these are the most popular tax deductions.

How can you apply and receive the money you are entitled to? There are only two options:

• you can return the entire amount at the end of the tax period, that is, the calendar year;
• or, you can receive the deduction in parts, every month with the help of your employer.

As you can see, the fundamental difference lies precisely in whether the taxpayer receives his deduction in full or not. How does this work in practice?

Let's look at an example. A certain Frolov bought an apartment in 2015 and decided to exercise his right to a tax deduction. And now he has two options.

Firstly, our Frolov can wait until the new year 2016, fill out a 3-NDFL declaration and go to the tax office with all the documents. After verification by the inspector, the entire awarded amount will be transferred to his personal account in one payment. And here this story ends.

There is a second option. Let’s say Frolov doesn’t want to wait for the New Year holidays, well, that’s his right. And immediately after the sale and purchase transaction is completed, Frolov collects the same documents for the purchase of an apartment, with the exception of the declaration. And as in the previous version, it goes to the tax office.

And within a month he receives, no, not money, but a notice of the right to a tax deduction indicating the amount awarded to him. With this notification, he goes to work and there writes an application for a tax deduction. And from this moment on, Comrade Frolov stops paying personal income tax on his earnings.

So, it turns out that in the first case the taxpayer pays personal income tax during the year, and at the end of it returns his money back. In the second case, he simply stops paying taxes to the state.

In order to return income tax through the employer, and through the tax office, you will also have to work hard and collect a package of necessary documents.

Let's consider a scheme for obtaining a tax deduction at the place of work. We collect all standard documents, except for the 3-NDFL declaration and 2-NDFL certificate.

Next, we submit a package of documents to the tax office. A month later we receive from the inspectorate a notice of the right to deduct. We go with him to work, where we write a statement that we want to receive a deduction. And after that, we stop paying income taxes on earnings until the awarded deduction accumulates. This occurs from the month in which the application was submitted to the accounting department of the enterprise.

As you can see, you need to visit the tax office at least twice to take a package of documents, and then pick up the notice a month later. Then what are the advantages of this method of returning personal income tax? Or maybe there are some other disadvantages? Let's understand further.

The main advantage of a refund from an employer is that it increases your monthly income without putting in almost any additional effort. After completing the documents, you will officially receive a full salary without any deductions.

By the way, let's do the math. Remember that our Frolov bought an apartment in 2015? Let this happen in April. He immediately collected all the documents and took them to the tax office. A month later, he came to the accounting department of his company with a notice from the tax office and wrote an application for a tax deduction. And this happened in May.

Let Frolov’s salary be 30 thousand rubles. And monthly income tax of 13% of this amount is withheld from him, that is, 3,900 rubles. Every month our hero receives 26,100 rubles.

And now, after writing an application, starting from May, Frolov will receive a tidy sum of 30 thousand rubles. This is his net salary.

Thus, his additional income for the year will be 27,300 rubles, that is, his income tax, which he could pay for the next seven months from May to December.

The benefits are obvious. There is no need to wait until the new calendar year to get your money back. You can start preparing documents immediately after a situation arises in which you have received the right to a deduction. For example, immediately after buying an apartment.

Another advantage is that the list of documents that must be submitted to the tax authorities is reduced. If you plan to receive a tax deduction from your employer, you do not need to fill out a 3-NDFL declaration, and you also don’t need a 2-NDFL certificate from the company’s accounting department.

Now let's talk about the disadvantages.

If you do not want to advertise the purchase of a new apartment, then you definitely do not need to submit documents for a return to the accounting department. After all, this news will immediately become known to all employees of the enterprise.

But if this is not a secret, then let's continue the conversation. Sometimes you may notice that less money is coming back at work. This is especially true in cases where, for example, the apartment was not purchased at the very beginning of the year.

Let's look at our previous example, but only now we will return the money through the tax office.

Let's say our Frolov decided to wait a little while receiving the money and return the entire amount for 2015 at once - in a single payment. Therefore, I went to the tax office at the beginning of 2016. And in this case, he was able to receive a refund of 46,800 rubles, that is, all the income tax that was withheld from him over the past year.

Remember the previous example? Then our Frolov’s income from his employer was only 27,300 rubles - only for the seven months that passed after he submitted his documents. The difference is obvious. And it amounts to 19,500 rubles.

It turns out that getting a deduction at work is unprofitable?

Not really. Our friend and comrade Frolov can receive an amount of 27,300 rubles through his employer. And at the beginning of 2016, submit documents for the past year again, but this time in full, including the 3-NDFL declaration. And after that he will be returned the due 19,500 rubles.

Let's continue. In what cases can you avoid visiting the tax office again? It is best to do this at the very beginning of the new year, so that you have time to bring all the documents to your accountant in January or early February.

Let's continue with our example. Having become a little rich in 2015, Frolov, who had already received the first part of the property deduction, decided to continue returning the personal income tax and receive a 100% refund in 2016 only at work.

That is why at the very beginning of the year he brought confirmation from the tax office that he had the right to a refund for the purchase of an apartment. And since January, the accounting department has not withheld income tax from Frolov.

Is there a benefit? Perhaps yes. If Frolov’s salary remains the same, 30 thousand rubles, then the monthly income of 3,900 rubles will result in 46,800 rubles over the year. Frolov could have received the same amount after the end of the year by contacting the tax office in 2017. In this case, he would receive his income tax withheld during 2016 in a single payment.

As you can see, everything is ambiguous, and each situation must be considered separately.

It is also necessary to remember one more feature of the return of personal income tax from the employer. Permission from the tax office to deduct is given only for one year. If during the current year you did not manage to accumulate the full amount of the deduction and have the right to transfer the balance to the next period, you will have to go through the entire registration procedure again in the new year.

In what cases can you apply for a deduction to your employer?

We looked at examples where a tax deduction was provided for the purchase of housing. This deduction is called a property deduction. And it is provided not only in the case of purchasing an apartment or room, but also a house, and even a plot of land for construction.

But in addition to income tax refund for the purchase of real estate, you can contact your employer to receive other types of deductions:

• this may be a social deduction if, for example, Frolov had a need to pay for education or treatment of both his own and his immediate relatives;
• standard deduction, which is provided in case of having children in care, or awarding preferential categories, such as a veteran of the Great Patriotic War, a Chernobyl survivor, and a number of others;
• professional tax deduction if Frolov provides services under a civil contract or receives fees for creating works of art.

As you can see, this list includes most situations where a tax deduction is generally provided.

And a few more life questions. How many jobs can you get a deduction? After all, there are cases when a person works several jobs. Accordingly, income tax is withheld from his salary. And a logical question arises: is it possible to return personal income tax from different employers?

Since January 1, 2014, this possibility has been spelled out in the Tax Code. So now you can work part-time in different places, receive a deduction notice and not pay taxes within the confirmed amount. The only thing you need to remember when receiving a notification from the tax inspector is to write a statement about what job and what amount of deduction you need to provide.

There are other situations when, for example, our Frolov received a property deduction at his work from May, and in September he unexpectedly decided to change his place of work. Can he continue to benefit from the tax benefit in his new venture?

There is no clear answer to this question yet. And the tax office will most likely offer to wait until the end of the calendar year, and then issue a new notification for the next year, where the new employer will already be indicated.

Let's summarize. Registration of a tax deduction from an employer has both pros and cons. And only you can decide which return method is best to choose:

• through the tax service with a slight time delay, but you will immediately receive a significant amount in your hands;
• or through an employer. Almost immediately after the right to a tax benefit arises, but with small monthly increases in salary.

The most important thing is that this choice exists. This means you can choose the best option for yourself.