Remove dividends. Dividend profitability of an ordinary share of Russian MICEX companies Dividend yield

Dividend yield (eng. Dividend Yield) is the relationship of dividends shares to the price of the action, measured in percent.

Formula

Dividend yield \u003d annual dividend / spot price stock

For example, suppose that the investor has 800 shares of XYZ, which pays$ 2.3 dividends per share per year. If the current stock price is $ 18, then using the above formula, Dividend yield on XYZ shares of the company:

$2.3 / $18.0 = .128 = 12.8%

There is an inverse relationship between the profitability and the price of the action. For example, if the share price has grown to $ 25, the dividend yield will be $ 2.3 / $ 25 or 9.2%. Buying 800 shares will cost $ 20,000 (compared with the initial value of $ 14,400), but the return on investment will fall from 12.8% to 9.2%.

Analysis

Some investors consider dividend yield as“ interest rate” on investment in stock.

Dividend yield can also be a sign of the stability of the company and often supports the price of firm's shares at a certain level. As a rule, only profitable companies pay dividends. Therefore, companies that paid significant dividends for a long period of time, are like more sustainable investments. Thus, if events are occurring, which cause short-term damage to the price of shares, the attractiveness of the dividend in combination with the stability of the company can be somewhat supported.

Dividend payment ratio

Dividend payment ratio (eng. Dividend Payout Ratio.) - This is the amount of dividends paid to shareholders regarding the total amount of net profit, which the company generates. In other words, the dividend payment ratio measures the percentage of net profit, which is distributed among shareholders in the form of dividends.

Dividend Payment Coefficient \u003d Dividends / Net profit

Company A earned a net profit in the amount of$ 70,000 per year. Dividends were sent$ 20,000. The calculation of DPR is as follows:

DPR \u003d.$ 20,000 / $ 70,000 = 28,6%

Thus, the payment ratio of dividends 28.6% shows that the company A pays to shareholders of 28.6% of net profit in the form of dividends. The remaining 71.,4 % of net profit is held to finance growth and are called retained profit.

The payment ratio of dividends helps investors to determine which companies are best complied with their investment purposes. When shareholders invest in the company, the profitability of their investment proceeds from 2 sources: 1) dividends and 2) capital gains.

High DPR means that the company reinves the less profit back to the company, paying a relatively large part of its income in the form of dividends. Such companies tend to attract investors who prefer a constant stable flow of income, not high stock price growth.

Low DPR means that the company reinves more funds back to the expansion of his business. Thanks to investing in business growth, the Issuer will be able to generate a higher capital gain for investors in the future. Therefore, these types of companies tend to attract investors who are interested in a significant increase in stock prices and less in dividend income.

Key dividend dates

Dividend announcement date - the day when the company's board of directors announces the payment of the following dividend. This is the least important date for investors.

Registry closing date (Record Date.) - Shareholders that properly registered their ownership of the action before the date of closing the registry will receive dividends. Shareholders that are not registered on this date will not receive dividends. Registration in most countries is automated.

Ex-dividend date (EX-DIVIDEND DATE) - the investor must own the action to the ex-dividend date to get the following planned dividend.

Payment date date - day when dividends are sent to the company's shareholders or are credited to brokerage accounts.

Dividend yield is one of the most important indicators for the dividend investor. When evaluating the dividend attractiveness of shares, attention will always pay attention to it. We will analyze it in more detail.

What it is

Dividend return - This is a financial indicator that is expressed as a relationship. paid dividend to current value stock. It is indicated as a percentage.

If the dividend returns speak in the past time, then the latest stock price is implied before dividend cutoff .

If the size of future dividends is not known, then in this case it can be assumed that it will be the same as last year. But this approach is not distinguished by reliability: the company can significantly reduce the size of dividends or even at all stop paying them. Therefore, if you expect from a company of a certain dividend profitability in the future, it will not be superfluous with its financial condition and dividend history.

Formula of calculation

Dividend yield is calculated as number of dividendswhich the company will pay for the year divided into the cost of shares. At the same time, it is enough to take only 1 share.

The formula is as follows: (the amount of dividends per 1 share) / (value 1 of the promotion) * 100%

As you understand, the cost of the action is constantly changing (read also that affects the value of the shares), therefore, the indicator of dividend return will change.

What affects the dividend yield

It follows from the formula above that the higher the size of the dividends, the higher the dividend yield. At the same time, if the value of the shares is growing, the dividend profitability falls.

In general, it is not worth winning only on dividend yield. If the company's shares are growing, then for investors it will even be more pleasant.

Extremely high dividend yield should you alarm. Most likely, the company's affairs are bad and, perhaps, soon they will cut dividends or even reduce the business. A similar story happened to General Electric, which reduced quarterly dividends from 24 cents per share up to 12 cents. And this slide may not be the last.

Therefore, I draw your attention again: do not chase only for dividendsPay attention to the business company and its prospects.

Why this indicator is important

Dividend yield allows you to evaluate your long-term portfolio relative to other financial instruments. For example, you bought shares of the company X per 100,000 rubles, its dividend yield is 7%. This allows you to be sure that you will receive your 7,000 rubles anyway. Therefore, even if the value of the company's shares will see, you will get real money to your bank account.

Dividend yield and inflation

Since state central banks targeting inflation with a key rate (this is also the Russian Central Bank, and the American Federal Reserve), then the key rate is growing at high inflation. Along with the key rate, the yield on state securities is growing. Large investment funds and banks can translate part of the funds from shares in bonds - and this will provoke the growth of dividend returns of shares (but their cost will also fall).

This rule is not always valid, because if the company demonstrates good growth, then its shares will not sell. But if they were held only for the sake of dividends, the growth of the key rate will cause and the growth of dividend yield.

For example, the dividend yield of American telecoms AT & T and Verizon has grown significantly after the federal reserve spent several increasing key rates.

Examples

On the example of several companies, we consider how the dividend yield is considered.

In 2018, Sberbank announced payment of 12 rubles per ordinary share. Registry closure on June 25. On May 30, the shares were traded at a price of 221 rubles per 1 valuable paper. We fold and get (12/221) * 100% \u003d 5.43%. Thus, as of May 30 dividend yield of Sberbank was 5.43%. But at the same time, February 18, 1 paper traded at a price of 277 rubles per share. If you were bought Sberbank shares in February, then the dividend yield would be 12/277) * 100% \u003d 4.33% per annum. That is for a whole percentage less.

As you can see moment of purchase and current cost influence the dividend yield.

Leaders

The leaders in dividend profitability in the Russian market are the following companies:

Aeroflot. The yield turned out to be high, but due to the fact that the action fell very much.

• Rostelecom

For detailed statistics, you can refer to the list of companies and see the dividend yield for each of them. You can also go to the year of interest (for example,) and see all dividend payments for this year.

Dividend profitability in the US market

Dividend yield of American shares, on average, lower than Russian. This is due to the following factors:

in American promotions, much more money is concentrated. Shares "Rebuilt"

The key rate is lower. Loans cheaper and deposit rate below

Low inflation

If we consider the yield of "blue chips" of the American market on the example of the S & P500 index, then the average dividend yield fluctuates in the area of \u200b\u200b1.6%. But it is important to take into account the following fact: many large American companies do not pay dividends. Of the 6 largest companies (Apple, Amazon, Microsoft, Google, Berkshire Hathaway, Facebook) only 2 pay dividends - this is Apple and Microsoft.

Questions and answers

Is it possible to compare the dividend yield with the deposit?

Yes and no. Dividends at current stocks may grow, and the current deposit rate is not. In addition, banks do not seek to raise rates on deposits, it is not profitable. They try to pay so much that people carry them their savings. Deposit rates are always followed by inflation and will never significantly be ahead of it for a long period.

But there is also similarity. Dividend yield allows you to predict what income you get for the year. And if this income is above the bet on the deposit, then you will get more money in your hands than if they put in the bank.

But it should be remembered that the cost of shares may fall, and the dividends themselves are always taxed.

So the differences are much larger than similarities.

Output

Dividend yield is a very important indicator. The more reliable company and its corporate governance, the more predictable its policies about dividends. It makes no sense to focus on the dividend earnings, if from year to year the company "Stormat". Today we pay shareholders, tomorrow there is no, the day after tomorrow. Therefore, in addition to dividend returns, always pay attention to the history of dividend payments of companies and their charter.

The dividend yield of Russian companies is on average higher than American, but at the same time the American market is attentive to their shareholders and the company is trying annually to increase dividend payments (there is even a special term - "Dividend Aristocrats", these are those companies that increase payments at least 25 years in a row ). In Russia, dividends are usually tied to net profit indicatorsWhat makes them very unstable.

Therefore, be sure to combine the stock in your investment portfolio from different countries.

And remember that each ruble, which the company pays to shareholders is the ruble that the company will not be able to invent into expansion of production and profit growth.

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The investor can receive income from the shares in two ways: due to the growth of the course value of shares and by dividends.

The main income of the investor in shares is the growth of the course value of shares. If the company goes well, her revenue and profit grows, the company develops, pays dividends, which also grow, this is positively reflected in the price of shares, and it grows. Investor, seeing such a state of affairs and assessing the prospects, buys companies. If the company's affairs continue to go as well, the stock price grows, then the investor can sell shares for price more than more and profit.

It consists of the growth of the course value of shares and dividends. The profitability of the shares shows which income as a percentage or nominal expression brought shares. The yield in the general sense is calculated as the amount of profit divided into the amount of invested funds. Since the promotions you can get not only profit, but also a loss, then the yield may be negative. Consider how to determine the profitability of shares.

Dividend profitability of shares

The dividend yield of shares is characterized by the ratio of the dividend size to the share price. Dividend yield is calculated by the formula:

d - Dividend size per year
P - Market stock price

For example, Dividends for Gazprom shares for 2013 were 7.2 rubles. The price of the share is 130 rubles.

Dividend yield is 7.2 / 130 * 100% \u003d 5.53%

Market (current) stock yield

Market profitability of shares, that is, due to the growth of the course value, calculated by the formula:

P1 - Promotion sale price
P0 - purchase price stock

The current profitability of shares is also calculated and shows the yield that an investor will receive if it sells a share at the current market price.

If the purchase price of Gazprom shares is 120 rubles, and the sale price is 135 rubles, then the yield is equal to (135-120) / 120 * 100% \u003d 12.5%.

Full yield of shares

Full profitability folds from dividends and growth rate

Take the same figures as in the previous example: (7.2 + (135-120)) / 120 * 100% \u003d 18.5%

Profitability of shares in percent percent

You can own an action both less and more than a year. Therefore, in order to compare the profitability of shares with the yield of another tool, for example, the deposit, it must be brought to an equivalent value - profitability in percentage per annum. For this, the yield is multiplied by the coefficient k \u003d 365 / number of ownership days of the action. If the share owned 250 days, the yield in percent percent is calculated so:

(7,2 + (135-120))/120 * 365/250 * 100% = 27,01%

Dividends are represented by some part of the organization's profits, which remains in the company after paying all mandatory payments and taxes. They are listed only by the owners of the company's shares. Profit is distributed among shareholders depending on the existing share in capital. The calculation of dividends should be carried out by an experimental accountant so that there are no mistakes leading to regular audits on the part of the tax inspectorate. It is important not only to competently determine the amount of payments, but also transfer funds in a strictly established time frame.

How are dividends paid?

When calculating the payments, certain requirements are taken into account by companies. These include:

• dividends can be paid not only in cash, but also in the form of property;
• participants of the LLC or individuals receive money through the cashier or the current account of the enterprise.

Each company independently establishes, in which dividends will be issued. The main rules are enshrined in the constituent documentation of the enterprise.

How are dividends charge?

At the end of each fiscal year, the organization should form annual reporting. If the results of work remains retained earnings, it can be directed to the accumulation, development of the company or the distribution between shareholders. In the latter case, dividends are calculated, after which they are listed by the participants of the company.

When organizing a legal entity, all founders invest their funds or property into share capital. Based on such actions, a certain proportion is formed in the company. In accordance with this share and payments are calculated. Other features of calculating dividends on shares:

• it is distributed exclusively profit left after paying taxes and other mandatory payments;
• funds listed every year, once every six months or quarterly;
• the company's charter is prescribed and the procedure for paying funds;
• most often, enterprises pay dividends at the end of the year.

There are certain situations in which it is impractical to pay funds even if there is a positive result from the company's work.

When do not pay dividends?

It is not always advisable to transfer dividends to its shareholders even if there is profits from activities during the year. All situations where the company cannot perform this process are listed in FZ No. 14. These cases include:

• at the director, which is simultaneously the founder, on official documents there is too low salary, so the tax inspectorate may calculate that dividends under such conditions act as payment of his work, which often leads to additional contributions and attracting an organization to administrative responsibility;
• the company distributes the remaining profit monthly between the employees of the enterprise, which is simultaneously its founders, although under the law of LLC and AO can perform this process no more than once a quarter, therefore, through the Court, the FTS may insist on paying payments;
• during the year dividends are paid, but by the final annual report from the company has a negative value of the balance, therefore it is distributed incidental profits, therefore paid funds will be transferred to net profit, which will lead to the accrual of additional contributions and taxes;
• the funds are paid to shareholders without taking into account the share, which belongs to them in the company, so Employees of the FTS recognize such amounts of exceeding and accrual additional contributions.

Calculation of dividends during the year is desirable to produce from the profits obtained in the last period, and not current.

Sources of accrual balance

For payment of data, the company's cash can enjoy different sources to which the current income and profit obtained in the past years of work. Used for this profit received after paying all mandatory payments and taxes.

When calculating dividends, founders take into account some parameters:

• JSC, when calculating, should be focused on the testimony available in their accounting reporting, and such a strict requirement is missing for LLC;
• the most relevant for calculations to use the profit received in the past years of work, and there are no restrictions on the period when such profits should appear;
• funds are paid solely on the basis of a decision taken by shareholders at the meeting.

Funds can be transferred through the enterprise's cash desk, but the most frequently used non-cash method.

Payment rules

The calculation and payment of dividends is carried out exclusively on the basis of the Protocol of the Assembly, where shareholders decide on the need to pay funds. For this, a general meeting is held. By voting, a decision is made on how retained earnings will be used. For this, shareholders can distribute it into dividends.

The results of the meeting are necessarily officially fixed, for which the protocol is formed. Often, society has only one participant, therefore, in arbitrary shape they make a decision, on the basis of which he pays dividends.

Within 10 days after the formation of the protocol, it sends its copy to all participants of the enterprise. It must have information:

• it is indicated by the type of collection, which can be extraordinary or regular;
• it is written in what form it was conducted, since in many questions there is a correspondence meeting, when the participants of the company are not to vote;
• messages to shareholders can be sent in different ways, for example, by telephone, Internet or other methods;
• the decision to list intermediate payments is made exclusively in the presence of a quorum, so the decision is properly adopted by the participants;
• it is allowed to attract representatives to shareholders, which should be specified in the Protocol;
• a participant is prescribed by the Chairman of the Assembly;
• the issues that were discussed at the meeting are formulated, and for 15 days before the designated event, any shareholder can raise its additional questions.
• all issues of the agenda are listed;
• it is confirmed by the fact of decision-making notarially, although the law provides for the possibility of using another confirmation method prescribed in the company's charter.

If necessary, other issues can be refined in the protocol.

Rules for calculation

When calculating dividends, it is required to take into account the requirements prescribed in Russian legislation. Additionally, the norms enshrined in the internal regulatory documentation of the Organization.

The method of calculation depends on which actions are available from a particular participant.

Calculation on ordinary shares

Such securities are considered the most popular among participants in different organizations. The formula for calculating dividends on such shares is as follows:

Dividends paid last year / cost of securities * 100%.

Additionally, a formula that takes into account the dividend yield can be used. In this case, this formula is used:

Dividend yield \u003d dividends for ordinary shares / their market price * 100%.

When calculating income on dividends, the company must take into account some rules:

• it should be previously verified if all the requirements listed in the regulatory documents of the company are satisfied;
• it is important to check if there are no restrictions on payments;
• additionally, it is recommended to use corrective coefficients whose size is established by the Board of Directors;
• when calculating payments on ordinary shares, their average is often predicted, after which the size is set at the moment.

During the calculations, it is taken into account that the payment of dividends cannot act as a method of development of the company. Large deductions are allowed exclusively for long-working and well-developed enterprises, so there is no sharp need to direct funds for development.

Young companies are more appropriate to use money for further expansion of activities.

Calculation on preferred shares

The most simple in forecasting is precisely these securities. To calculate payments, only 10% of the income of the enterprise is usually taken into account. It is such a number of funds for such securities should be paid in obligatory.

10% of profits are certainly listed on all privileged shares. It is allowed to increase the amount of payment, but firms rarely enjoy such an opportunity.

Payments with one member

It is often located in just one person. In this case, he independently decides on the need to enumerate dividends. The decision made is definitely competently issued in writing.

The listed funds are certainly taxed. The calculation of NDFLs from dividends is considered simple, since since 2018 it is used for this, a standard rate in the amount of 13% of all paid funds is used.

When transferring money, some conditions included in Art are taken into account. 29 FZ №14. These include what it is important to competently arrange a solution compiled in writing. The protocol must contain:

• properly calculated amount of payments;
• dividend payment form;
• the period during which funds will be listed.

Based on the protocol, an order for the payment of the part of the profits was formed by the only participant in the enterprise. It is he who acts as the basis for calculations. The Russian company under such conditions is a tax agent, so it is obliged to calculate and transfer the appropriate amount of funds in the form of personal income tax.

Example of calculation

Calculate the size of payments is really quite simple. An example of calculating dividends makes it possible to determine the optimal amount to be limited to shareholders. For example, a firm has released when opening 500 shares, including 80 securities are privileged.

During the year, the company received 630 thousand rubles. In the form of net profit after paying all mandatory payments. The owners of the enterprise decided to pay 5 thousand rubles for each privileged campaign. In this case, the owners of preferred shares will receive: 5,000 * 80 \u003d 400,000 rubles. The remaining 230 thousand rubles. Will be distributed among all owners of ordinary shares. For each such valuable paper will be listed:

230,000 / 420 \u003d 547 rubles.

An example of calculating dividends shows that determine how much funds should be transferred to shareholders, in fact very simple. At the same time, the business owners themselves determine which amount will be distributed among securities holders.

Tax rules

Dividends are taken into account in the calculation of insurance premiums or NDFLs for each shareholder. The company that pays means as a tax agent, so it is obliged to competently expect and pay for participants a tax in the FTS.

When calculating the tax on dividends, who is a recipient of funds. They may be a Russian citizen, a foreigner or company. State authorities cannot act as a founder of the company.

The most often owners of shares are Russian citizens. They are paid from the entire amount of dividends 13%. For foreigners, an increased rate is used in the amount of 15%. If the company receives funds, it must independently pay income tax depending on what taxation system it works. Dividends are taken into account in the calculation of insurance premiums, if further recipient is the employees of the enterprise. Therefore, the transfer to state funds increases for it.

Rules for calculating with USN

Dividend's payment is allowed even for companies working on simplified tax regimes. In this case, the profit is distributed according to the rules recorded in the Charter of the Organization. If there is no specific order, the calculation of dividends according to USN is carried out on the basis of the participants in the participants.

Only the profit is used, which is retained. When listing funds, the company becomes a tax agent. Therefore, the company on the USN calculates, holds and lists the NDFL or income tax in the FTS, depending on the recipient of funds.

Is there a maximum payment?

The size of dividends is determined at the meeting of shareholders of the Company. Additionally, different nuances are fixed in the regulatory internal documentation. Therefore, there are no restrictions on these payments.

The firm can pay the amount of funds that it remains after the listing of all mandatory payments. The only restriction is the share of each shareholder in the firm.

Conclusion

Many societies pay dividend shares holders. The rules for their calculation depend on whether these securities are privileged or ordinary. Only the profit is distributed, which remains from the company after paying taxes and other mandatory payments.

The need to pay dividends is solved jointly by the participants in the Company during the relevant meeting. It is required not only to make a decision, but also to arrange it. When lingifying dividends, the company becomes a tax agent, so it must independently expect and transfer the tax for foreign or Russian shareholders.

Dividends are part of the profit, which is distributed among the founders. Calculated for one share. Profit paid is distributed in proportion to the number of securities belonging to a particular person. The whole process associated with accrual and calculation of the amount is regulated by FZ No. 26 "On Joint-Stock Companies".

Taxation

According to Art. 43 of the Tax Code of the Russian Federation, the dividend is the income received by the participant from the enterprise in the distribution of funds that remain after taxation, depending on the type and number of Central Bank.

Dividends do not include payments:

• which are carried out in the liquidation of the enterprise, the participant in natural, monetary form, not exceeding the amount of the shareholder's contribution to capital;
• in the form of the transfer of the Central Bank to the property;
• the non-profit structure for not entrepreneurial activity or manufactured by societies whose capital consists of contributions.

Who has the right to receive dividends? Income paid only to holders

Types of shares

The security confirms the contribution of the physically in the enterprise and gives the right to receive the share of profits. Therefore, the capital of AO consists of placed shares. FZ No. 26 defines two types of these Central Bank: ordinary and privileged. The share of the second in the total capital of the organization should not exceed 25%.

All shares are registered, i.e. they are assigned to the owners. When implementing the right of participants to buy the Central Bank sold by another participant, fractional Central Bank may occur with the consolidation of shares. Their accounting is carried out by general rules. If the person buys two and more fractional PCB of the same type, they form one kiss.

Ordinary shares allow them to take part in the meeting of participants, vote, to obtain income in the form of dividends, and in the case of reorganization, part of the property. The amount of payments depends on the documentary of the organization.

A privilege action gives the right to receive a fixed payment to the owner. Its size is set as a percentage of the cost of securities. They cannot participate in meetings or somehow influence the activities of the organization. The amount of payment due to the liquidation of the enterprise is regulated by the charter. If the organization provides for shares of several types, the charter should also contain a sequence, deadlines and amount of payments.

How are dividends charge?

Income can be paid every quarter, half or year. The decision to list funds should be made during the next quarter after the reporting period at the shareholders meeting. The amount of payment should not exceed the board recommended by the Board. The term and procedure of calculations are determined by the charter. Firing in the document These conditions are not spelled out, then the term should not exceed two months from the date of the decision to pay.

Limits

In art. 43 ФЗ № 26 describes paying restrictions. In particular, the organization cannot declare income on the Central Bank:

• until full payment of the Criminal Code;
• before the redemption of the Central Bank, which are subject to redemption;
• if the decision of the decision is the threat of bankruptcy of the enterprise or if it may arise after the transfer of funds;
• if the cost of net assets is less than its Criminal Procedure, the Reserve Fund or if such a situation may arise after the transfer of funds;
• if we are talking about the Central Bank, the amount of payments for which is not determined by the charter.

It is also forbidden to pay dividends on privileged shares, if the income was not previously paid to the holders of ordinary Central Bank. Usually the decision on the payment is made based on the results of the year.

How are dividends calculated?

The income to be paid is determined based on the interest rate:

-% \u003d profit / MCs x 100%.

Example

Dividends for 2015 is sent 22 thousand rubles. The organization of the organization is 10 thousand rubles, the nominal value - 20 rubles, the number of Central Bank - 50 thousand pcs.

% \u003d (22: 10) x 100% \u003d 220%.

One share is 440 rubles. (22: 50).

BOO

Dividends are income that is paid from net profit left after paying taxes. They can accumulate in a special payment made by cash or other property. Consider how the calculation and accounting of income by dividends in the bu:

• DT84 "Unfolded loss" KT75 "Calculations on income payments" are accrued dividends to shareholders who are not employees.
• DT84 KT70 "Calculations with staff" - accrued income to employees to shareholders.
• Dt75 (70) CT68 "Calculations of NDFL" - with accrued NDFLs.
• DT75 (70) CT51 (50) - accrual of "clean" dividends to shareholders.

Consider how income (dividends) paid by the property is carried out:

• DT84 KT75 (70) - Dividend accrual.
• Dt75 (70) CT68 - NDFL has been retained with accrued amounts.
• DT75 (70) KT90 (91 "Other revenues") - the value of property with VAT, which is transferred to the repayment of debt on dividend payments.
• Dt90 (91) KT68 - account VAT from the transferred property.
• Dt90, KT43 (41, 20, 26) - the cost of transmitted property was written off.
• DT91 KT01 (10) - the cost of assets issued as dividends was written off.

In the elimination of JSC, the payment of accrued dividends on all shares, except for ordinary, is carried out in the second place, simultaneously with the repayment of the liquidation value of the Central Bank.

Example

The procedure for taxation of dividends depends on the existing income from equity participation in other enterprises and from the presence of the status of the Russian Federation in the individual.

Suppose the company received the income from equity participation during the year. The Criminal Code consists of 1,000 shares. Of these, 700 pieces belong to Russian enterprises, 50 pcs. - Foreign enterprises, 200 pcs. - Lissels residents and 50 pcs. - Physle-non-resident. The shareholders meeting was decided to pay for 1 share 100 rubles. The organization received dividends from a third-party company in the amount of 10 thousand rubles. The amount to be distributed is: 100 x 1 000 \u003d 100 thousand rubles.

The income to pay is 5 thousand rubles (100 rubles. X 50 pcs.). Since individuals and organizations belong to 50 pcs. shares, the total amount of payment is 10 thousand rubles. Accordingly, residents have 90 thousand rubles. (100 rubles. X (700 + 200) pcs.).

WELL

Taxation of income in the form of dividends derived by individuals is governed by the MNS of the Russian Federation No. SA-6-04 / 942. The NPP is calculated for the calendar year, and every quarter is considered to be the reporting period. For enterprises that calculate advance payments each month on the basis of profit, the same period is calculated. Thus, to calculate the NPP in the distribution of revenues for the second quarter of 2015, the reporting period will be six months of 2015, and the previous quarter of 2015. Income tax in the form of dividends is calculated at the rate of 9%.

Funds to the budget must be transferred no later than the day of receiving money in the bank or the date of transfer of funds to the account. It depends on which of the data listed came earlier. If dividends are listed in a credit institution or sent by postal transfer, the date of receipt of income is the day of transfer of funds.

Example

For 2015, the CJSC received profits in the amount of 266 thousand rubles. Shareholders' meeting decided to send this amount to payments to the founders. The Criminal Code is divided into 100 shares, of which 60 pieces belong to the head of the organization, 40 pcs. - Physle-non-resident. In the balance sheets are formed such wiring:

DT84 KT70 - 159.6 thousand rubles. (266: 100 x 60) - Dividends are accrued to the director.

The amount of NDFL payable is: 159.6 x 0.09 \u003d 14.364 rubles.

Wiring:

DT84 KT75-2 - 106.4 thousand rubles. (266: 100 x 40) - incurred income is not a resident.

Taxation of income non-resident

If between the Russian Federation and the other country signed an agreement on avoidance, the tax rate is 9%. If there is no such legislative act, then the amount paid is subject to taxation at a rate of 15%. If the specified act is available, then the tax amount is calculated by the formula:

NDFL to hold \u003d ((ND: OD) x OD - PD) x 9%:

• ND - accrued dividends;
• One is the total amount of payment;
• PD - the resulting amount of dividends.

Example

For 2015, the CJSC received profits in the amount of 266 thousand rubles. This amount includes 150 thousand rubles. income from equity participation. Shareholders' meeting decided to pay dividends. The income will be distributed between the two founders: director and non-resident. The first one owns 60 pieces of stock, and the second is 40 pcs. Consider entries in the bu:

• DT84 KT70 - 159.6 thousand rubles. (266: 100 x 60) - Dividends are accrued to the head.
• DT84 KT75-2 - 106.4 thousand rubles. (266: 100 x 40) - Dividends are not credited.

The amount of tax subject to payment from the income of the founder is calculated as:

106.4 x 0.15 \u003d 15.96 thousand rubles.

- (266 x 0.6: 266) x (266 - 150) x 0.09 \u003d 6,264 thousand rubles.

NDFL at a rate of 30%

The taxation of income at an elevated rate is provided only if there is no information on the holders of the Central Bank. Such a situation may arise if the interests of the founders represent an authorized person or depositary. All calculations are carried out by the formula:

NDFL \u003d amount of dividend x 30%.

The amount of tax must be listed within a month from the moment of the occurrence of one of the events:

• ending the tax period;
• completion of the term of the contract, according to which the agent carries out the payment of income to the holder;
• payments.

Special cases

Even if one of the founders is another organization, it is still necessary to keep NDFL. In the legislation, this case does not provide any restrictions. Depending on whether the founder of the resident is or not, there are tax dividends on general reasons.

Revenues obtained in the order of inheritance are subject to taxation on special conditions. The inheritance object is the right to receive funds. Therefore, with a paid amount, NFFLs should be kept at a rate of 9% or 15% and to transfer them to the budget in a timely manner.

The base for calculating the tax is actually received money and the amounts of funds that the founders received the right to dispose. The date of receipt of income is recognized by the date of payment. Therefore, the day when the shareholder refused to receive income, is considered the date of receipt of funds by the organization. Such amounts are also subject to taxation on the general reasons.