Tax deduction for pensioners when purchasing an apartment, house and other housing

What benefits does a working pensioner have?

Editorial

Promdevelop editorial team

Officially employed pensioners are limited in some benefits that exist for pensioners without work.

But in 2021, there are some benefits for working retirees that they can take advantage of.

What benefits are provided for working pensioners?

The main privileges for officially employed pensioners include:

• the possibility of obtaining a mortgage loan (see Reasons for reducing the mortgage interest rate);
• the ability to use other types of lending on preferential terms;
• no restrictions on the position they occupy.

For example, when talking about what benefits are available to working pensioners - veterans of labor, they highlight the possibility of living in a sanatorium area during vacation with the provision of free travel.

The main benefits for working pensioners in 2021 are as follows:

• receiving a pension payment NOT lower than the established regional minimum wage (living wage);
• you can officially work without any infringement of rights and obligations in accordance with the Labor Code of the Russian Federation;
• extraordinary service in various government agencies;
• there is no need to work 2 weeks in case of dismissal.

At the same time, the employment of pensioners is carried out in accordance with general rules.

Pension accruals

The procedure for recalculating payments for elderly citizens is one of the primary tasks of the Government of the Russian Federation.

Starting from 2021, working pensioners will receive the insurance part of their pension without indexation - the restriction is valid until 2021.

Important: the established rules apply exclusively to recipients of insurance coverage.

In the case of accrual of a general pension and various social benefits, citizens have the right to count on increases and bonuses in 2018.

Established benefits

Officially employed pensioners can count on benefits established by federal legislation.

In 2021, benefits for working pensioners provide privileges in the following areas:

• social orientation - the right to free travel on public transport, a discount on housing and communal services, and so on (see. In 2021, a two-stage increase in housing and communal services tariffs is possible);
• healthcare - qualified free examination, the right to purchase medicines at a discount;
• taxation - you can count on exemption from income tax;
• pension provision - it is possible to initiate a recalculation of payments based on new work experience;
• labor - you can get additional leave at any convenient time (without pay).

What benefits are available to working pensioners also depends on additional factors. For example, labor veterans are entitled to certain privileges, and disabled people - others.

Early pension for caring for a disabled child

Main tax benefits

The Tax Code provides a number of benefits for persons who have reached retirement age. Here are the main ones:

1. There is no need to pay personal income tax when selling property.
2. The pension is tax exempt.
3. No need to pay property tax.
4. There are benefits when paying land tax.
5. Reduced transport tax rate.

Pensioners do not need to pay personal income tax when selling property

Now it’s worth looking at all this in more detail.

Income tax for pensioners

Pensioners, like other citizens of the Russian Federation, are required to pay income tax. Income can include dividends, winnings and even pensions from non-state pension funds. Oddly enough, it is taxed. Since it is considered additional profit that a citizen receives from non-state entities.

Important! It is possible to receive a tax deduction when filling out a tax return and providing a complete package of documents.

When buying real estate you can get a tax deduction too. This is also true in cases where the transaction was carried out using credit funds.

Benefits for Labor Veterans

Property tax

Pensioners are completely exempt from paying it, regardless of whether they work or not. If for some reason the Federal Tax Service employees accrued the amount due (and this happens in the first couple of years after retirement), then you will need to provide a pension certificate. According to this document and your application, corrective entries will be made and the amount due will be cancelled.

Land tax

This tax is paid by all citizens of the Russian Federation without exception. But pensioners have some preferences. Some regions independently pay this tax from the regional budget if the area of ​​the land plot does not exceed the maximum allowable size.

Transport tax

The amount of the transport tax discount is determined by the heads of regions

The size of the discount is determined by the heads of regions. In the Samara and Nizhny Novgorod regions, the authorities independently pay this tax for pensioners. There are also preferences in a number of other areas. However, most regions do not provide discounts for pensioners, forcing them to pay the entire transport tax themselves.

What rules of law govern

The main legal acts include:

• Federal Law No. 76 - contains stipulated payments for military citizens who are retired but continue to serve;
• Labor Code of the Russian Federation - contains labor benefits for officially employed pensioners;
• Tax Code of the Russian Federation - describes tax breaks.

The specified list of regulatory documents is not exhaustive, but at the same time reflects all the key provisions for the calculation of benefits.

Transferring property deductions to previous years for a pensioner

Let us remind you: the right to a tax deduction comes after obtaining ownership of housing. This is either the moment of transfer of the apartment according to the Transfer and Acceptance Certificate (for DDU), or the moment of state registration of property rights.

Until 2012, these rules applied to everyone, including pensioners. From 01/01/2012, after the entry into force of Federal Law No. 330-FZ of November 21, 2011, Part 2 of Art. 220 of the Tax Code of the Russian Federation, and preferential conditions have been introduced for pensioners.

Now pensioners can receive a property deduction for the previous three years, regardless of when they received the right to own their home. This means that the pensioner’s deduction will include those years when he was still working.

This is what clause 10 of Art. sounds like. 220 Tax Code of the Russian Federation:

“For taxpayers receiving pensions in accordance with the legislation of the Russian Federation, property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article may be transferred to previous tax periods, but not more than three, immediately preceding the tax period in which the carried forward balance was formed property tax deductions."

In fact, a retiree can receive a principal and mortgage deduction for four years, including the year in which the non-carryover balance was incurred. Below we will tell you in more detail and show examples.

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Pension for employed pensioners

Benefits for working pensioners in 2021 provide the opportunity to additionally accumulate pension points, which will subsequently affect the amount of pension benefits.

On average, when working a full calendar year, the monthly payment (salary) can be increased by 10%. However, this makes it possible to count on receiving a larger pension compared to last year.

Having an additional status, for example, a participant in combat operations, makes it possible to further increase the amount of salary payments.

Are there additional payments?

Speaking about what benefits working old-age pensioners have, they are not provided for by federal legislation.

In particular, the law states that additional payment is necessary only if a pension benefit is received below the established minimum subsistence level.

For example, if in the capital the cost of living is set at 14.5 thousand rubles, but only 14,000 are accrued, then 500 rubles are due. surcharges.

Is indexing allowed?

What benefits a working pensioner loses is the right to indexation of the insurance part of payments.

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According to the government of the Russian Federation, this category of citizens can enjoy other payments that are no less important, including bonuses at work, additional leave and others.

WORKING PENSIONERS - DEDUCTION OF NDFL (income tax) in 2021

If a working pensioner belongs to one of these categories, his tax base will be reduced monthly by the corresponding amount (3,000 or 500 rubles) when paying personal income tax at a rate of 13%. Those. no income tax will be withheld from the amount of 3,000 or 500 rubles as part of the salary of a working pensioner (accordingly, additional income will then be 390 or 65 rubles per month).

Standard tax deductions for retirees

Social deductions from the tax base are received by categories of working pensioners, which include liquidators of the Chernobyl accident and the consequences of other man-made disasters, prisoners of concentration camps and victims of political repression, and participants in military operations. Preferential tax breaks include:

The main right of all pensioners, regardless of whether they have an official job in retirement or not, is the opportunity to receive a monthly cash benefit (for old age, length of service, disability, loss of a breadwinner). For non-working elderly people, pensions are subject to annual indexation, but for working people – not. The moratorium has been in effect since 2021. It is not expected to be canceled in the near future.

Tax benefits

What tax benefits are available to working pensioners in 2021?

In this case, we are talking about the possibility of obtaining a tax deduction when purchasing:

• real estate;
• Vehicle.

Please note: the benefit applies to property whose value does not exceed 2 million rubles.

In addition, the following are exempt from taxation:

• pension payment;
• outpatient treatment or vacation, which is paid from the federal budget.

At the same time, we need to remember about the possibility of expanding tax benefits by regional authorities. Depending on your place of residence, their list may vary.

Is there an exemption from personal income tax?

What benefits a working pensioner has is specified in federal legislation. It describes the impossibility of obtaining privileges in the field of exemption from income tax transfer.

In this case, pensions and social benefits will not be subject to taxation.

Providing a tax deduction for real estate

Employed citizens of retirement age can apply for a tax deduction on real estate, the value of which does not exceed 2 million rubles.

In order to receive the required deduction, it becomes necessary to submit a properly prepared declaration in Form 3-NDFL.

Moreover, you can even get a deduction for property purchased with a mortgage loan.

Property tax

The tax benefits in question apply to employed pensioners. In addition to providing a discount on utility bills, they can issue a property deduction.

To do this, you need to contact the tax authority at the place of registration of the property together with your passport.

This type of privilege is an analogue of the benefit discussed above.

Taxation of land plots

The area of ​​taxation under consideration is regional. This means that local governments reserve the right to independently decide whether to issue benefits for such pensioners or to cancel them.

Amount of tax on the sale of land. Who doesn't pay tax?

The corresponding decision is fixed by regional regulations.

Transport tax benefit

Benefits for vehicles are considered regional benefits, which is why the level of tax discounts is set by the local executive authorities.

Employed pensioners in the Krasnodar Territory, Chelyabinsk and other Russian regions can count on tax exemption.

Working pensioners can safely continue to work

The main difference is that the pensions of non-working pensioners are indexed, but those of working pensioners are not. True, there are pensioners who continue to work, but at the same time receive a pension taking into account indexation. However, the Pension Fund of Russia identifies such cunning people using information about insured persons provided by employers and “clears” their pensions from indexation.

What is the difference between a non-working pensioner and a working one?

To the delight of working pensioners, the Pension Fund denied information disseminated by the media that such pensioners either decide to continue working, but then they lose their pension, or quit and receive pension payments like all other pensioners. As the Pension Fund explained, all current pensioners will continue to receive their due pensions in 2021, regardless of whether a particular pensioner works or not.

Gr. Sosnovsky I.M. stopped working, retiring in November 2021, and in 2021 bought an apartment. In 2021, he submits forms 3-NDFL to the Federal Tax Service for the years 2021, 2021, 2021. For 2021 (when the carryover balance of the deduction was formed, but there was no income), there is no need to submit a declaration (letter of the Federal Tax Service No. ED-4-3 / [email protected] dated July 19, 2021).

Lenkov A.A. retired and stopped working in 2021. I purchased the apartment in 2021. Since he did not work in previous years of purchase, he cannot take advantage of the right to deduction. However (if the acquisition was made during marriage), the deduction can be received by his spouse, who is working or has recently become a pensioner.

Example 3.

It should be taken into account that in order to transfer the deduction, you should contact the Federal Tax Service immediately after the year the balance was formed, i.e., based on the example presented - in 2021. Delay is fraught with the loss of a share of the deduction. If you apply for a transfer in 2021, you will be able to receive a deduction only for 2021, 2021 and 2021. Those. when applying for a transfer to later periods, the number of years to which the balance of the deduction can be transferred is reduced (Letters of the Ministry of Finance of the Russian Federation No. 03-04-05/27878 dated 05.15.2021; No. 03-04-05/6179 dated 02.12.2021).

Apply these rates to dividends that you pay both for the year and for intermediate periods - 9 months, half a year, quarter. When paying dividends, it is necessary to withhold 45,500 (350,000 x 0.13) rubles. Also subtract from it income that: If payments received from other companies are greater than or equal to those due to the founders, do not withhold personal income tax. For Russian joint-stock companies, the payment deadline is one month from the earliest date: To transfer personal income tax to the treasury, fill out a payment order in the same way as when paying this tax on other income - from wages, for example.

Each payment is income from which tax is withheld. Example The founders decided to distribute income for 9 months of 2021 in a total amount of 1,400,000 rubles. In the purpose of payment, indicate that the tax is on dividends. In 2021, for companies this code is 182 1 0100 110.

What will happen to the pensions of working pensioners in 2021 review

If a company pays dividends several times during the year, personal income tax must be calculated each time, not the final result. Based on the results of the period from November 2021 to October 2021, Ivanov S. If the company itself received dividends from dependent organizations, residents’ personal income tax must be calculated using a special formula (clause. Note that you cannot receive a standard, property or social deduction from personal income tax on dividends. Pay The tax is required at the place of registration of the company, indicate your tax details on the payment slip.

A pensioner bought an apartment and rents it out for 20,000 rubles. For the year, she will receive income in the amount of 240,000 rubles, on which she will pay 13% tax, in the amount of 31,200 rubles. The citizen bought the property for 4,000,000 rubles, but according to the law, she can only be compensated for expenses for 2,000,000 rubles. Based on this, the amount of tax deduction is calculated as follows: 2,000,000 * 13% = 260,000 rubles. For the year, she will be returned only 31,200 rubles, since this is the amount she must pay as personal income tax. This amount will be returned to her every year until the deduction is fully repaid, if she pays personal income tax.

In the healthcare sector

Benefits in the field of medicine are special benefits, since thanks to this you can count on a stable level of health for older citizens.

For example, federal legislation provides for the possibility of a free examination by a qualified attending physician.

Moreover, it is possible to purchase medications at significant discounts or even receive them free of charge with a doctor’s prescription at specialized pharmacies.

Please note: monetary compensation is not provided for by federal law.

Labor legislation

The employer is obliged to provide the elderly employee with proper working conditions, the opportunity to go on vacation or sick leave for treatment. An employee who receives social benefits from the state does not have the right to work a shortened working day or have an additional day off. According to the accepted social and labor norm, the period of work is not limited and is determined only by the conditions of the enterprise or organization.

Such an employee can be dismissed only on the basis of Article 77 of the Labor Code. The salary supplement is based on general principles. The coefficient and pension points (their number) do not affect working conditions, dismissal or accrual of vacation days. Reduction is carried out only on an official basis if there are reasons for this, the same as for ordinary employees.

Labor privileges

Features in the labor sphere are as follows:

• all employers, without exception, must provide decent employment conditions for older people;
• you can take paid leave at any convenient time (Interesting: Calculation of compensation for unused leave upon dismissal);
• when receiving social benefits, there is no opportunity to work a shortened day;
• the required allowances to the established level of wages are calculated on a general basis;
• older employees are the last to be laid off in the event of staff reduction;
• If you resign at your own request, you do not need to work the required 2 weeks.

As you can see, there are few privileges in the labor sphere.

Are working pensioners entitled to a tax deduction?

Tax deduction for working pensioners

Based on the provisions of the Tax Code, the right to deduction is granted to working citizens with official taxable income. Thus, pensioners who continue to work have the right to apply for a tax deduction in the general manner.

Note that pensioners (both employed and unemployed) retain the right to transfer the deduction for 4 years , which precede the date of acquisition of tax liabilities. Based on this right, working pensioners whose transferred personal income tax amount is less than the amount of tax compensation can take into account income (and tax paid on income) for the previous 4 years and thus return the entire amount of tax compensation.

Regional privileges

Each region reserves the right to independently expand the provided federal privileges.

In most cases they are standard and are as follows:

• discount on utilities;
• free or discounted travel on public transport;
• discount on travel on commuter trains and so on.

It should be remembered that the amount of benefits directly depends on the presence or absence of additional status, for example, disabled person, WWII veteran, labor veteran, etc.

Receiving a property deduction when purchasing an apartment

• You can submit documents for the deduction no earlier than the end of the calendar year in which the housing was purchased. For example, if an apartment was purchased in 2021, then you can submit documents for the deduction only in 2021 (accordingly, you can return the tax for 2019-2015);
• You cannot receive a deduction for more than the last 4 calendar years. For example, in 2021, under no circumstances can you return taxes for 2013 (“Carryover of Property Deduction for Pensioners”).
• if a pensioner had no income in a calendar year, then there is nothing to return to him. For example, if a pensioner retired 5 years ago and has not worked since then, he will not be able to return anything.

Please note : in case of transfer of deductions, declarations are completed in the reverse order. For example, when transferring a deduction to 2019-2014, declarations will be filled out in the following sequence: 2021, 2015 (remaining deductions from 2021 will be transferred to it), 2014 (remaining deductions from 2015 will be transferred to it).

Benefits for certain categories of working pensioners

The Government of the Russian Federation, represented by the state, provides for the possibility of obtaining additional privileges in 2021 for officially employed pensioners from a separate category.

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For example, pensioners who are private entrepreneurs cannot count on additional benefits, which is why they must pay due taxes in full.

The heroine mother can count on the same tax benefits as labor veterans.

Military pensioners

Details about the status of a military pensioner are set out in the norms of Federal Law No. 76.

The Government of the Russian Federation provides a list of privileges, the main ones of which are considered to be:

• the opportunity to receive free qualified medical care in a state clinic;
• It is possible to expect to receive a position by bypassing the queue. In this case we are talking about civil positions;
• availability of rights to priority enrollment of their children in preschool and school institutions, bypassing the queue. In this case, we can talk about the preferential right to enrollment;
• If necessary, you can count on receiving social housing.

Additionally, you can count on free travel to the sanatorium for further relaxation.

Benefits for disabled people

• All citizens with disabilities can count on employment.
• Federal law requires that people with disabilities be hired for positions that meet their medical conditions.
• Additionally, disabled people of various groups have the opportunity to take free leave for up to 2 months.
• In the case of the second or third disability group, workers have the right to work 35 hours a week.
• In addition, they are exempt from paying transport and land taxes, while general benefits are retained in full.

How to get a tax deduction for a pensioner

• for each child under 18 years of age, as well as a child studying full-time until the age of 24 (including graduate students, cadets, interns, etc.).
• regardless of receiving tax deductions on other grounds (for example, when receiving an additional deduction for yourself as a taxpayer).

Standard tax deduction for yourself (taxpayer)

Pensioners who are officially employed and receive wages subject to income tax (NDFL) at a rate of 13%, under certain conditions, can receive a so-called standard tax deduction and thus reduce the amount of personal income tax paid. Such a deduction is provided for the taxpayer himself (i.e., a working pensioner belonging to a certain “preferential” category of persons) or for children of natural or adoptive parents and their spouses, trustees or guardians, if the children are not yet 18 years old (or 24 years old if full-time education of the child).

For reference! The maximum amount of expenses, including for the formation of a funded pension, treatment, training, which is subject to the right to receive a social refund, cannot exceed 120,000 rubles.