Sample filling 6 personal income tax upon dismissal. Reflection of vacation compensation upon dismissal of an employee

Form 6-NDFL was approved by order of the Federal Tax Service of the Russian Federation of October 14, 2015 No. ММВ-7-11/450. How to correctly and without errors reflect in 6-personal income tax payments upon dismissal, we will consider further. We will also study practical examples how to reflect in 6-personal income tax the calculation upon dismissal and the salary for the month, as well as the calculation of vacation pay with subsequent dismissal.

The dismissal of an employee is accompanied by the receipt of income from the employer. Income may include:

  • compensation for unused vacation;
  • severance pay upon dismissal;
  • salary and so on.

How to reflect leave compensation upon dismissal

Based on Art. 127 of the Labor Code of the Russian Federation, upon dismissal, an employee is paid compensation for unused vacation. According to clause 3 of article 217 of the Tax Code of the Russian Federation, compensation is subject to personal income tax in the general manner.

When filling out the 6-personal income tax form, it is important to consider:

  • Line 100 indicates the date of payment of compensation for unused vacation, based on paragraph 1 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation.
  • In line 110, the tax withholding date corresponds to the compensation payment date, since on the date of actual payment personal income tax must be withheld, based on paragraph 4 of Article 226 of the Tax Code of the Russian Federation.

Date transfers of personal income tax for leave compensation upon dismissal is the working day following the day the compensation is paid, in accordance with paragraph 1, clause 6, article 226 of the Tax Code of the Russian Federation.

How to reflect severance pay upon dismissal

If the amount of the severance pay is less than 3 times the average monthly salary of the departing employee, then the tax is not withheld. Accordingly, income is not reflected in the 6-NDFL report (paragraph 8, clause 3, article 217 of the Tax Code of the Russian Federation).

Since the deduction codes for non-taxable amounts in order No. ММВ-7-11 / [email protected] are not specified, only the amount exceeding the limit is included in the calculation.

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The amount of the surplus is reflected in line 020 of section 1 and line 130 of section 2. In lines 070 and 140, personal income tax is indicated on the excess amount.

Examples of filling out 6-NDFL upon dismissal

We will study in more detail on practical examples how to reflect in 6-personal income tax the calculation upon dismissal.

Example 1. Vacation pay followed by dismissal

Suppose the employee went on vacation from 02/09/2017. until February 19, 2017, with subsequent dismissal, that is, February 20, 2017. The amount of vacation pay was paid to the employee on 02/06/2017, personal income tax accrued from vacation pay was transferred on 02/07/2017. The remaining payments were made on 02/27/2017, personal income tax was transferred on 02/28/2017.

Employee income for February:

  • the amount of vacation pay is 25,000 rubles, personal income tax - 3,250 rubles;
  • wage equal to 9,500 rubles;
  • severance pay upon dismissal amounted to 18,000 rubles, incl. exceeding the tax-free limit - 6,000 rubles.

When filling out the 6-NDFL form, the following data is indicated in the second section:

The completed form 6-NDFL with the payment of vacation pay with subsequent dismissal according to the example:

It is important to note that line 120 indicates the date no later than which the employer must pay the amount of tax in accordance with the Tax Code of the Russian Federation, and not the date the tax is actually transferred, in accordance with clause 4.2 of the Procedure for filling out form 6 of the personal income tax.

If the day of transfer of personal income tax falls on a holiday or weekend, then the date of transfer is transferred to the first working day, in accordance with paragraph 7 of article 6.1 of the Tax Code of the Russian Federation.

Example 2. Calculation upon dismissal with salary payment

Suppose an employee leaves from 03/14/2017, 03/13/2017. the employer paid compensation for unused vacation and wages: compensation - 20,000 rubles; personal income tax for compensation - 2,600 rubles; salary 15,000 rubles; Personal income tax on wages - 1,950 rubles.

Since compensation for unused vacation and salary in terms of the date of receipt of income are different, we will fill out the form in two parts. The date of receipt of income in the form of compensation will indicate the actual day of payment Money, and for wages, we indicate the date of dismissal.

We will reflect the payment of wages and the final settlement upon dismissal in 6-personal income tax in the following form:

How to reflect in 6-NDFL 2020 the calculation upon dismissal. This question is faced by almost every accountant, since this process has a number of specific features. We will analyze in detail how to determine the dates of receipt and payment of compensation in different situations, and how to reflect them in the form lines. Here are some examples and examples.

Termination compensation includes the following payments:

  • Salary;
  • severance pay;
  • Compensation for unused vacation, if it is not completely taken off by the employee.

Important! If the severance pay does not exceed three times the average monthly wage, then it is not included in the 6-personal income tax.

Since different types of compensation upon dismissal may have their own dates of receipt of income, in this case, each payment should be allocated its own block from lines 100-140. If, for example, salary and severance pay are issued together, then their combination is allowed.

An important question is in what period to reflect compensation upon dismissal. This is especially true if the date of issuance and withholding of personal income tax turned out to be in different billing periods. Well, for example, an employee was fired on March 31st. We will talk about this below and give an example.

In Section 1, the income of the dismissed person and the tax on them is reflected in reporting period the date on which they were received. In Section 2, they are taken into account in the period by the date of withholding personal income tax.

How to reflect severance pay in 6-personal income tax when reducing. Severance pay in case of reduction in 6-personal income tax is not reflected, since personal income tax is not transferred from it. Exception when the allowance exceeds the limit. Show then in the report only the amount of excess.

Filling out 6-personal income tax upon dismissal of an employee in 2020

Consider the main points in terms of filling out the form upon dismissal. Difficulties usually arise when putting down dates in Section 2. Despite the consonance of the names of the cells in the section, the readings in them often do not match. And this leads to confusion.

Therefore, remember the two most important rules on how to reflect in the 6-personal income tax calculation upon dismissal:

  1. The date of receipt of income upon dismissal is the last working day. If it falls on a weekend or holiday, there will be no transfers;
  2. The deadline for transferring tax from compensation is the next business day after it is withheld.

In doing so, keep in mind:

  • If on the day of dismissal, the employer also pays the salary for the previous month, then the date of issue of this money will be the last day of this month;
  • If an employee decides to take a vacation before saying goodbye to the company, then the date of receipt of compensation upon dismissal should be considered the last day of the vacation. And the date of issue of vacation pay is the day they are transferred to the employee.

Now let's turn directly to the lines of Section 2.

Calculation upon dismissal, how to fill out lines 130 and 140

Dismissal in 6-personal income tax from 2020: an example of filling

To make it easier to understand all the intricacies, we will give an example of filling out the form upon dismissal in different ways.

March salary - 45,000 rubles. (personal income tax 5850 rubles);

Holiday compensation: 22,000 rubles. (personal income tax 2860 rubles).

Cell

What data

The pay and compensation dates are the same, so the amounts can be combined. The data will be included in the report for the 1st quarter of 2020, since the tax withholding was on March 31st.

Let's change the initial data, suppose that on March 31 the employee was not at work, but applied for benefits on April 16, and on April 17 he received it.

Cell

What data

Now the data will be included in the report for the 2nd quarter (half of 2020).

Example 2 The employee leaves on July 9, 2020, received the allowance on the same day, the compensation included:

Payment for June - 47,000 rubles. (income - 6110);

Salary for July - 14,500 rubles. (income - 1885)

Vacation compensation - 34,000 rubles. (income - 4420).

The salary for June will have a different date of issue than the rest of the allowance, so we reflect it separately.

Line

What data

Line

What data

The company will include the data in the report for 9 months.

Example 3. The employee goes on vacation from April 9 to April 22, and leaves on April 23. On April 6, he received vacation pay in the amount of 34,000 rubles. (personal income tax - 4420).

The rest of the salary is 11,800 rubles. (personal income tax - 1534);

The amount of severance pay exceeding the limit is 4000 rubles. (personal income tax - 520).

Vacation pay has its own date of issue, so we highlight them separately.

Line

What data

Line

What data

Compensation upon dismissal in 6-NDFL: tax transfer deadline

Payment type

Line 100 (date of receipt of income)

Line 110 (tax withholding date)

Line 120 (tax transfer deadline)

Vacation

Date of actual receipt of funds

Last day of the month when vacation pay was received

Compensation for unused vacation

Income payment date

Next business day after issuance

Salary

Last day of the month

date of issue

Salary upon dismissal and severance pay if it exceeds the limit
  • Day of dismissal, if the employee did not go on vacation before dismissal;
  • Last working day before vacation, if it follows before dismissal*

* In the letter of Rostrud dated December 24, 2007 No. 5277-6-1, there is an explanation that during vacation followed by dismissal, the last working day will be the last day of vacation. However, the day of receipt of income should be considered the last working day before the vacation.

Overview of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.

Upon termination of an employment contract with an employee, the employer must make the final settlement with him on the last day of his work. That is, pay former employee all the amounts due to him, provided for by the norms of the current legislation and according to the employment contract (wages, compensation for unused vacation, benefits, etc.) (Article 84.1, Article 140 of the Labor Code of the Russian Federation).

The date of receipt by the employee of income in the form of payments related to dismissal is considered to be his last working day (clause 2 of article 223 of the Tax Code of the Russian Federation).

6-NDFL upon dismissal of an employee

From the income of employees, including income in the form of payments related to their dismissal, the employer must calculate, withhold and transfer to personal income tax budget(Article 217, Article 226 of the Tax Code of the Russian Federation).

On the amounts of personal income tax calculated and withheld from the income of employees, including upon their dismissal, the employer must report to the Federal Tax Service Inspectorate in the form 6-NDFL (clause 2 of article 230 of the Tax Code of the Russian Federation,).

6-NDFL: compensation for unused vacation

If a leaving employee is entitled to compensation for unused vacation, then the employee’s income in the form of this compensation, as well as calculated and withheld from this income the amount of personal income tax, the employer will need to reflect in the calculation of 6-personal income tax for the period in which employment contract was terminated (Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/ [email protected] ).

Vacation compensation upon dismissal in 6-personal income tax is reflected together with salary and other amounts paid to the employee on the day of his dismissal, in one block of lines 100-140 of section 2. After all, all these payments have the same dates of receipt of income (line 100), dates of withholding income tax (line 110) and dates no later than which the tax must be transferred to the budget (line 120) (Article 140 of the Labor Code of the Russian Federation, clause 2 of Article 223, clause 4, clause 6 of Article 226 of the Tax Code of the Russian Federation).

6-personal income tax upon dismissal

In the calculation of 6-NDFL, compensation upon dismissal, as well as other payments due to the employee related to his dismissal, are indicated separately from the payment of wages to other full-time employees - in a separate block of lines 100-140 of section 2. After all, former employee and full-time workers will have different earnings dates. Unlike a laid-off employee, the date of receipt of income in the form of wages for state employees will be the last working day of the month for which the salary is accrued (

A relatively new reporting method for all employers, which includes information about all persons who received payments from a tax agent, about income acquired and paid, is called 6 personal income tax. The main difference with 2 personal income tax is the completeness of information about each employee, and not about a single one. When one of the employees is dismissed, information on all paid holidays of the employee, his sick leave, as well as full compensation must be entered in this form unused vacation, which he could have this year. The form must be filled out without blots and errors in Excel. If your company employs less than twenty-five people, then it is allowed to enter data in black pen on an already printed form. Let's see how to fill out 6 personal income tax upon the fact of dismissal of an employee.

How to fill out the title page 6 personal income tax

  • The first sheet of the form does not contain information about laid-off employees, it is filled in according to this sample and displays general information. You can take most of the information from existing documents, for example: code at the location of registration, TIN, KPP, code for the submission period, as well as the code for your OKTMO activity. All codes are in special classifiers operating throughout Russia. You cannot deviate from them.
  • Please note that you need to fill out the TIN and KPP code on all pages of the forms at the very top, and also indicate the page number.
  • Write down the name of your business, then enter your contact number for communication. The number of sheets of 6 personal income tax in all cases is two.
  • In the second part of the page, you only need to fill in the left area. The right one is for the tax officer.
  • Indicate the serial number “1” or “2”, depending on whether you personally submit the document to the tax office or through a representative. Then the full name is indicated, the date and signature are put. If form 6 of the personal income tax is submitted by an authorized person, then he enters his data and the document on the basis of which he is your representative, for example, a notarized power of attorney.


How to fill out sections 1 and 2 of the second form 6 personal income tax

There are two main ways to fill out sections 2 and 1 of forms 6 of the personal income tax. The first option: when the salary is accrued in the next month, and the second - in the month of receipt of current income. Let's consider both options.

If the salary is due next month

  • At the top of the page, your TIN, KPP and page number are also indicated, in all cases it will be “002”.
    The general indicators for the provided period are indicated here: in line 010, your tax rate as a percentage, in column 020, enter the amount of wages accrued to employees. Line 030 is needed to indicate the amount tax deductions, for example, if any of the employees is entitled to such a privilege. The calculated and withheld personal income tax is entered in lines 040 and 070, the number of your employees is 060.


  • In the second section, you describe in detail the amounts of wages paid and personal income tax withheld, according to the dates in the left column.


If the salary is accrued in the current month

  • In section 1, you also indicate your tax rate, TIN, KPP and page number. Column 020 indicates the amount of wages accrued to employees for the specified period, and line 030 also shows the tax deduction for tax-exempt employees.
  • Now, please note that since your payments occur in the month of enrollment, then lines 040 and 070 must match.


  • The second section also details the payment of wages to employees and the amount of tax withheld. The last date of receipt of the salary will be the last day of the month in which the payment was accrued to him.


How to show the fact of dismissal in the form 6 personal income tax

If one of your employees was fired or resigned of his own free will, then all information on this individual is recalculated. You must indicate his payment for unused vacation, as well as the days on which he had sick leave, if any.

You can reflect the dismissal in the form in section No. 2. According to article 223 Tax Code RF point two paragraph two, the last date of receipt of wages by an employee is the actual day of his dismissal. This is indicated in column 100.

  • Vacation compensation, salary payments and other deductions are indicated on line 120 and the latest date may be the next day after the date of dismissal.


  • Sick leave is entered in a similar way: lines 100 and 110 indicate the date of payment of the sick leave and personal income tax from it.


  • The payment of vacation pay can be made in detail and with a dismissed employee, the main thing is not to confuse the dates. In addition to the salary date on the last day of the month, you specify the date of receipt of vacation pay, for example, these are the dates 07/21 and 08/12. Personal income tax from them also fits on the right in line 140.


  • If the employee received financial assistance, then this is reflected in lines 020 - 140. The amount financial assistance enter in line 020, the tax from it is also taken into account. In the second section, in column 100, the quantitative number of material support is again entered.


Do not forget that a dismissed employee needs to be reimbursed for unused vacation pay the day after the dismissal. The fact of this is reflected in your form 6 - personal income tax in the second section.


If the salary is due next month

  • At the top of the page, your TIN, KPP and page number are also indicated, in all cases it will be “002”. Here are the general indicators for the period provided: in line 010 your tax rate as a percentage, in column 020 enter the amount of wages accrued to employees. Line 030 is needed to indicate the amount of tax deductions, for example, if any of the employees is entitled to such a privilege. The calculated and withheld personal income tax is entered in lines 040 and 070, the number of your employees is 060.
  • In the second section, you describe in detail the amounts of wages paid and personal income tax withheld, according to the dates in the left column.

If the salary is accrued in the current month

  • In section 1, you also indicate your tax rate, TIN, KPP and page number.

How to reflect the calculation upon dismissal in 6-personal income tax

Severance pay - a mandatory payment upon dismissal by agreement of the parties. Such a payment is not subject to personal income tax in the event that its amount does not exceed three average earnings of a former employee. Then in 6-personal income tax it can not be fixed. But if the severance pay is more than the specified limit, it is mandatory recorded in the statements in lines 020 and 130.
The date of receipt of severance pay and withholding of personal income tax should be understood as the day of issuance of funds to the employee. When the amount of the paid severance pay exceeds the limit, then it is not taxed in its entirety, but only the difference between the one that was accrued and the amount of three times the average salary.

How to fill out 6 personal income tax upon dismissal

Payer of personal income tax Place where the report is submitted Employees of enterprises that have separate subdivisions Tax services at the location separate subdivisions. A report on f.-6 personal income tax should be drawn up for each structural unit separately, even if they are registered with the same tax service.
If the structural units are located in the same locality, but are registered in different tax inspections, then the calculation is provided at the place of registration Physical and legal entities(Individual entrepreneurs, enterprises and organizations) At the place of registration of individual entrepreneurs using UTII or PSNO At the place of registration as a taxpayer UTII or PSNO How to submit a report? The following options for submitting a personal income tax report-6 are provided:

  • fill out the form by hand or on a computer and personally hand it in tax service, or send by mail;
  • fill in and submit electronically using an electronic signature.

6-NDFL: new filling examples

Since recently, the 6-NDFL declaration has been subject to mandatory completion, where such deductions should be reflected. But not every business participant is aware of how to correctly reflect the dismissal and the tax prescribed by law in the form of 6-personal income tax.

Attention

Content

  • 1 Filling in 6-personal income tax upon dismissal of an employee
  • 2 Reflection of vacation compensation upon dismissal of an employee
  • 3 Reflection of the payment of severance pay in 6-personal income tax

Filling out 6-NDFL upon dismissal of an employee The 6-NDFL declaration is a type of tax reporting that all business participants (tax agents) using the labor of employees must submit to the tax authorities. This form was introduced in 2016 to control the timely deductions of tax agents to the budget.


The form form can be found here.

How to correctly reflect payments upon dismissal in 6-personal income tax?

Therefore, the amounts received by him should be reflected in the report for the period when the funds were actually issued. That is, for January-March, the amounts should be reflected in the half-year report, etc.


in the half year report: Line 100 - 15.0402016 Line 110 - 04/15/2016 Line 120 - 04/16/2016 (the next business day after the payment is the day of transfer of personal income tax to the budget) 130 - rental income for the quarter Str. 140 - the amount of tax for the quarter. Question number 4. How to correctly fill out the second section of the 6-personal income tax form? Answer.

The first section of this report enters information on a cumulative total from the beginning tax period. The second section reflects only the events that occurred in the last quarter of the reporting year.

The report shows: on page 100 - the day the taxpayer received income. For example, for wages - this is the last day of the reporting month; according to line 110 - the day the tax payment was withheld; on p.

Online journal for an accountant

Important

The calculation is carried out the next day if he did not visit the workplace on the day of dismissal. Table: fixing payments in 6-NDFL upon dismissal of an employee Reflection of vacation compensation upon dismissal of an employee According to the Labor Code of the Russian Federation, dismissed citizens have the right to count on monetary compensation for those holidays that they did not use.


Such payment is subject to personal income tax in the general manner. Features of fixing data in the form of 6-NDFL:
  • line 100 "Date of actual receipt of income" indicates the date of payment of compensation for vacation;
  • line 110 reflects the date of tax withholding, in this case it coincides with the date of payment of compensation.

The days of tax withholding and payment of compensation for unused vacation will coincide. The working day following the day of payment of income will be considered the date of transfer of personal income tax on compensation upon dismissal.

How to fill out 6-personal income tax upon dismissal of an employee? compensation reflection, examples

Info

When filling out f.-6 personal income tax, it is necessary to take into account the presence of two types of payments for an employee - wages and compensation for unused vacation. Since the employee left before the end of the month, the date of actual receipt of income by him will be the last day of his work.


Salary and compensation are issued simultaneously, which means that the employee received income on the same day. Therefore, income tax is withheld from these payments also simultaneously at the time of their issuance. In section 2 of the report form, the same number should be reflected on line 100 (date of income) and on line 110 (date of withholding personal income tax) - the date of dismissal on 04/29/2016. Generally established rules for transferring personal income tax apply to these payments.

The enterprise is obliged to transfer tax to the budget no later than the next after the dismissed employee receives income. So, on line 120, you must specify the date 04/30/2016.

Filling out the 6-NDFL form upon dismissal of an employee

Reporting is submitted to the tax authorities before the end of the month following the reporting quarter (but not later). If we talk about the declaration for the year, then this must happen before April 1 following the reporting year.

Declaration 6-NDFL must be submitted within the time limits established by law. Tax reporting is submitted to the following places:

  • individuals - at their place of residence;
  • legal entities - at the place of their registration.

It should be borne in mind that the date of transfer of personal income tax for dismissed employees does not always coincide with the day of transfer of tax for working employees. The day when the citizen was dismissed is the day the income was received.

It is recorded in line 100 of the reporting. The management must pay on this day all the amounts that the employee is owed by law.
This provides enhanced control tax authorities for the correctness of the calculation, the timeliness of payment income tax taxpayers. Who completes the report and when? All persons who, in accordance with the Tax Code of the Russian Federation, are tax agents are required to submit a report on 6-NDFL:

  • legal entities (organizations and enterprises);
  • individual entrepreneurs;
  • private notaries;
  • lawyers and others individuals in private practice.

This reporting is left on all incomes of all individuals for the reporting period.

Income includes salaries of employees, and dividends, and remuneration under civil contracts. An exception is left by individuals whose income was received from the sale of property.

An example of filling out 6 personal income tax upon dismissal of an employee

At the same time, f.-6 personal income tax has the following filling features:

  • page 100 - the date of the last working day of the employee is affixed;
  • page 110 - indicates the day the funds were received.

In this case, the event in line 110 will be earlier than in line 100. This does not contradict the law and will not cause problems with reporting.

Example #2. The employee is leaving on February 15th. On February 14, he was given compensation for unused vacation and wages:

  • compensation of 5000 rubles;
  • personal income tax on compensation - 650 rubles;
  • Salary - 30,000 rubles;
  • Personal income tax - 3900 rubles.

Since compensation for unused vacation and salary are not the same in terms of the date of receipt of income, it would be correct to fill out the report in two blocks.