Our organization is the largest taxpayer with an extensive branch network. Where should we submit the invoices regarding branch employees?

Tax agents must submit quarterly calculations in Form 6-NDFL to the tax authorities at the place of their registration (Order of the Federal Tax Service). At the same time, as in the case of form 2-NDFL, for some categories of tax agents, separate rules have been introduced for determining the tax office to which the calculation must be submitted. However, par. 3 p. 2 art. The Tax Code of the Russian Federation, which is dedicated to the largest taxpayers, is formulated extremely ambiguously. It is not clear from it in which tax authority Representatives of this category must report on Form 6-NDFL.

Specialists of the Federal Tax Service of Russia indicated in letters that largest taxpayers can submit all calculations to the tax authority at the place of registration as the largest. Or they can act like ordinary tax agents - submit calculations in relation to branch employees to the inspectorate at the place of registration of these divisions.

I am an entrepreneur, I simultaneously work for the simplified tax system and UTII. Where should I submit payments for hired employees?

Like the largest taxpayers, entrepreneurs who combine UTII or the patent system with other taxation regimes have become hostages to the interpretation of the Tax Code of the Russian Federation. So, according to para. 5 p. 2 art. Tax Code of the Russian Federation tax agents - individual entrepreneurs who are registered with the tax authority at the place of activity in connection with the use of UTII and (or) patent system taxation, submit calculations in relation to their employees to the tax authority at the place of their registration in connection with the implementation of such activities. And the legislators did not make any clarification about exactly what kind of calculations we are talking about - whether only in relation to activities transferred to UTII (PSN), or in relation to all paid income.

A literal interpretation of the Code leads to the conclusion that an entrepreneur must submit 6-NDFL in relation to all employees (employed both in activities taxed under the general taxation regime or the simplified tax system, and in activities taxed under UTII/patent) to the tax authority according to place of registration as a payer of UTII (PSN). However, the Russian Ministry of Finance interprets this norm differently: at the place of registration of the “imputed” person, only calculations are submitted in relation to payments to employees hired for the purpose of carrying out such activities. And in relation to payments to employees hired for the purpose of carrying out activities taxed under other taxation regimes or employed in several types of activities at the same time, general rules and the calculation is submitted at the place of residence of the entrepreneur (letter from the Ministry of Finance).

However, from the wording of paragraph 2 of Art. The Tax Code of the Russian Federation does not follow such a conclusion, and clause 7 of Art. The Code requires that contradictions and ambiguities in the Code be interpreted in favor of the taxpayer. So, in our opinion, it is impossible to punish an entrepreneur who submitted 6-NDFL regarding payments to all employees to the Federal Tax Service at the place of registration of the “imputed” (patent) activity.

Payments in the next reporting period

Salaries for June will be paid on July 5th. How to fill out the calculation correctly? Can these payments be fully reflected in the half-year calculation?

If the salary for March 2016 is paid in April, then this operation is reflected in section 1 of the calculation in form 6-NDFL for the first quarter of 2016 (letter of the Federal Tax Service of Russia dated March 18, 2016). A similar approach applies to salaries for June, which are paid in July. This operation is reflected in section 1 of the half-year calculation as follows:

• on line 020 - the amount of accrued wages;
• on line 040 - the amount of calculated tax on wages, while it is not indicated on line 070, since the tax agent is obliged to withhold the tax upon the actual issuance (transfer) of money to the taxpayer (according to clause 4 of Article of the Tax Code of the Russian Federation).

Reflecting the amount of calculated personal income tax on wages for June in line 070 of the calculation for the half-year will lead to the inclusion of incorrect data, which may result in a fine under Art. Tax Code of the Russian Federation. In this situation, the obligation to withhold tax on wages for June will arise only on July 5; this will need to be reflected in section 1 of the calculation of 6-NDFL for 9 months on line 070.

This personal income tax also does not fall into line 080 of the half-year calculation. Since the inclusion in the specified line of amounts that are withheld by the tax agent in the manner established by the Tax Code of the Russian Federation contradicts clause 3.3 of the Procedure for filling out the calculation. This also applies to personal income tax withheld in July for June.

The situation with filling out section 2 is similar. In accordance with the Procedure for filling out the calculation on line 110, the date of tax withholding is indicated on the amount of income actually received reflected on line 130. Accordingly, in June it is impossible to fill out this line correctly, since the tax was not withheld. This operation will be reflected in section 2 of the calculation for 9 months, that is, with direct payment of wages, as follows:

• on line 100 - 06/30/2016 (since the date of actual receipt of salary income is determined by clause 2 of Article of the Tax Code of the Russian Federation);
• on line 110 - 07/05/2016 (clause 4 of Art. Tax Code of the Russian Federation);
• on line 120 - 07/06/2016 (clause 6 of Art. Tax Code of the Russian Federation);
• line 130 - salary amount for June;
• line 140 - the amount of personal income tax withheld from it.

Personal income tax on advance payment when paid on the last day of the month

The organization has established the following salary payment days: on the 30th, an advance is paid, and on the 15th, wages are paid. How to fill out the calculation and is it necessary to withhold personal income tax when paying an advance on the last day of the month?

Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer (Clause 6 of Article of the Tax Code of the Russian Federation). This provision applies subject to the rules of Art. The Tax Code of the Russian Federation, which establishes the dates of actual receipt for certain types of income. In relation to wages, this date is recognized as the last day of the month for which income was accrued. It is this norm that makes it possible not to withhold personal income tax when paying money for the first half of the month (the so-called advance).

However, if the “advance” is accrued and paid on the last day of the current month, then the dates of actual receipt of income (clause 2 of Article RF Tax Code) and actual payment of income (clause 4 of Article RF Tax Code) will coincide. This means that the organization will have the obligation to calculate the amount of personal income tax for the past month (that is, in the case under consideration, for payments on the 15th and 30th, if the 30th is the last day of the month). And if payment is made on the same day, then the calculated tax is subject to deduction from the amount paid (definition Supreme Court RF). It must be transferred to the budget on the next business day. It turns out that in the situation under consideration, the answer to the question depends on the number of days in the month. And, for example, in April and June, payment of an advance on the 30th will lead to the obligation to calculate and withhold personal income tax, but in May, July or August - not.

The calculation will be filled out accordingly. In April, 04/30/2016 will be both the date of receipt of income and the date of its actual payment. Therefore, it is entered in lines 100 and 110 of section 2 of form 6-NDFL:

• on line 100 - 04/30/2016;
• on line 110 - 04/30/2016;
• on line 120 - 05/04/2016 (the deadline for transferring tax to the budget is the next business day after 04/30/2016).

And in May, on the 30th, only an advance will be paid, and the obligation to calculate and withhold tax will arise only upon final payment on June 15. Therefore, the calculation will be filled out differently:

• on line 100 - 05/31/2016;
• on line 110 - 06/15/2016;
• on line 120 - 06/16/2016.

Salary and compensation for leave upon dismissal

The employee resigns on April 22, 2016. In connection with his dismissal, he received a salary for April 2016 and compensation for unused vacation. Both amounts were paid on the last day of work - April 22. How to fill out the calculation correctly?

In this case, you need to pay attention to the fact that we are talking about two payments: salary and compensation. If the employment relationship is terminated before the expiration calendar month, the date of actual receipt by the taxpayer of income in the form of wages is considered to be the last day of work for which he was accrued income (paragraph 2, clause 2, article 2 of the Tax Code of the Russian Federation). With regard to compensation for unused vacation, the general rules for determining the date of occurrence of income - the day of their payment - apply.

Since both payments are made simultaneously, in this case they will have the same income date - April 22. The tax withholding date is the same for all types of cash payments - the moment of payment (clause 4 of Art. Tax Code of the Russian Federation). Then in section 2 of the 6-NDFL calculation we reflect (for both accruals):

• on line 100 - 04/22/2016 (date of income);
• on line 110 - also 04/22/2016 (tax withholding date).

Regarding tax transfers, special rules are established only for income in the form of temporary disability benefits, including benefits for caring for a sick child, and in the form of vacation pay (paragraph 2, clause 6, article 6 of the Tax Code of the Russian Federation). In the case under consideration, it is not vacation pay (the last part of Article of the Labor Code of the Russian Federation), but compensation in the manner prescribed by Art. Labor Code of the Russian Federation. This means that the general rules for transferring personal income tax to the budget apply - no later than the next working day (Clause 6 of Article of the Tax Code of the Russian Federation). Based on the above, we indicate:

• on line 120 - 04/25/2016 (date of tax transfer).

As you can see, all dates for both payments coincide, which means that on lines 130 and 140 they will be summed up (last paragraph of the Procedure for filling out the calculation).

Recalculation of vacation pay after payment of the annual bonus

According to the “Regulations on Remuneration”, bonuses based on the results of work for the past year are paid in May of the current year. Accordingly, after its payment, the vacation pay of those employees who were on vacation from January to May is recalculated, since the “13th salary” was not taken into account in the calculation of their vacation pay. This year, the missing amounts were paid to employees on May 15. Should they be reflected in the calculations?

The date of actual receipt of income in the form of vacation pay is the day of payment or transfer of this amount to the taxpayer or third parties on his behalf (clause 1, clause 1, article of the Tax Code of the Russian Federation). And the amounts of calculated and withheld tax on such income must be transferred to the budget no later than the last day of the month in which these payments were made (Clause 6 of Article of the Tax Code of the Russian Federation). Accordingly, the amounts of vacation pay that were actually paid (additionally paid) to the employee in May will be the income of this month and should be included in the calculation of 6-NDFL for the first half of 2016. Section 2 in this case will be filled out as follows:

• on line 100 - 05.15.2016 (date of actual payment of this income);
• on line 110 - 05/15/2016 (date of personal income tax withholding);
• on line 120 - 05/31/2016 (the last day of the month in which income was paid, even if personal income tax was actually transferred earlier, see clause 6 of Article of the Tax Code of the Russian Federation).

Zero salary payments

In May, when paying salaries, it turned out that the amount to be paid to the employee was zero. He still had a small amount of debt left because he had recently returned from vacation, and he also had court-ordered deductions. What to include in 6-NDFL?

The date of actual receipt of salary income for May will be the 31st. On this date, the tax agent is obliged to calculate personal income tax based on the amount of accrued income. And then withhold the calculated amount upon the first actual payment of income (Clause 4 of Article of the Tax Code of the Russian Federation) and transfer it to the budget on the next working day (Clause 6 of Article, Clause 7 of Article of the Tax Code of the Russian Federation). Accordingly, when filling out the 6-NDFL calculation, section 2 will include the following dates:

• on line 100 - 05/31/2016;
• on line 110 - the date of the first actual payment of any income in cash after May, including salary advances;
• on line 120 - the first working day after the date indicated in line 110;
• on line 130 - the amount of accrued wages for May (before all deductions);
• on line 140 - the amount of personal income tax withheld from wages for May.

The calculation is filled out in a similar way in a situation where for some reason the advance payment turns out to be greater than or equal to wages, which means that at the end of the month no payments are made to the employee. In this case, line 130 indicates the advance amount, which is the basis for calculating tax for this month.

Early payment of wages

Monetary documents for payment of salaries in our organization are signed only by the director. He was supposed to go on a business trip from May 27 to June 15. Therefore, it was decided to pay salaries for May ahead of schedule - on May 26. So, in May, employees received both an advance (05/20) and a salary (05/26). How to reflect this operation in the calculation and is it necessary to withhold personal income tax in May?

As a general rule, the calculation is filled out as follows (letter from the Federal Tax Service of Russia):

• line 100 of section 2 “Date of actual receipt of income” of the 6-NDFL calculation (clause 2 of Article of the Tax Code of the Russian Federation);
• line 110 of section 2 “Date of tax withholding” (clause 4 of article 226 and clause 7 of article of the Tax Code of the Russian Federation);
• line 120 of section 2 “Tax payment deadline” (clause 6 of article 226 and clause 9 of article of the Tax Code of the Russian Federation).

According to this approach, May 31 must be indicated in line 100. After all, the date of receipt of salary income is always recognized as the last day of the month for which it was accrued (Labor Code of the Russian Federation, clause 2 of Art. Tax Code of the Russian Federation). This does not depend on the actual date of payment and whether this day is a weekend or a holiday (letter from the Federal Tax Service of Russia). As for filling out lines 110 and 120, there are two options:

1. Since all actual payments are made before the date of occurrence of the corresponding income, the tax agent has the right not to withhold personal income tax when paying wages on May 26. And if he uses this right, then the tax calculated as of the last day of May will have to be withheld upon the first payment of any income, including advance payment, in June or subsequent months (Clause 4 of Article of the Tax Code of the Russian Federation). Let's assume this happens on the day the advance payment for June is issued - the 20th. Then the calculation will be filled out like this:

• line 100 - 05/31/2016;
• line 110 - 06/20/2016 (personal income tax was actually withheld on this day);
• line 120 - 06/21/2016.

2. At the same time, the Tax Code of the Russian Federation does not prohibit l the legal agent withholds personal income tax when issuing wages until the end of the month for which it was accrued. The tax will also need to be transferred no later than the day following the day the income is paid. And its “early” retention is no exception (clause 6 of Art. Tax Code of the Russian Federation). Therefore, if the employer withholds personal income tax when paying wages on May 26, the situation will change. The organization will be obliged to transfer it to the budget no later than May 27. And the calculation will be filled out like this:

• 100 — 31.05.2016;
• line 110 - 05/26/2016;
• line 120 - 05/27/2016.

Wages and vacation pay arrears

Due to a lack of funds, on May 20, 2016, the organization partially paid salaries accrued for November 2015 and February 2016. How to reflect these payments in the calculation?

In this case, when filling out the calculation, you need to take into account two more letters from the tax service:

1. The letter says that in section 2 of the calculation in form 6-NDFL for the corresponding reporting period those transactions that were carried out during the last three months of this reporting period are reflected.
2. In the letter - that the rule of paragraph 2 of Art. The Tax Code of the Russian Federation on the date of actual receipt by the employee of income in the form of wages does not apply in a situation where it is paid in violation of the deadlines established by Art. Labor Code of the Russian Federation. In such a case (in relation to debt), income in the form of wages should be reflected in the statements in those months tax period in which it was actually paid.

Accordingly, in the situation under consideration, wages for November 2015 and February 2016, paid in May 2016, will be income in May 2016. Therefore, the date of its actual payment should be included in line 100 of the calculation:

• on line 100 - 05/20/2016;
• on line 110 - 05/20/2016 (date of personal income tax withholding for these payments, which must coincide with the day of payment, clause 4 of Article of the Tax Code of the Russian Federation);
• on line 120 - 05/23/2016 (the next working day after the day of personal income tax withholding indicated on line 110, clause 6 of Art. Tax Code of the Russian Federation);
• on line 130 - the total amount of wage arrears paid in May (without reduction for deductions);
• on line 140 - the total amount of personal income tax withheld (including applied deductions for January - May 2016, if they were not previously applied when paying other income). In this situation, the employer, unfortunately, will no longer be able to apply deductions for 2015, since deductions reduce the base of the current year (Clause 3 of Article of the Tax Code of the Russian Federation).

Due to a lack of money, vacation pay for employees who went on vacation in April was paid only in May upon their return to work. How to fill out 6-NDFL?

But tax must be withheld only upon actual payment of income (Clause 4 of Article of the Tax Code of the Russian Federation). And clause 6 of Art. The Tax Code of the Russian Federation says that this tax must be transferred to the budget no later than the last day of the month in which vacation payment was made. Accordingly, the organization will withhold tax upon actual payment in May and transfer it to the budget no later than May 31. The specified dates must be entered in section 2 of the 6-NDFL calculation:

• on line 100 - the date of actual payment of vacation pay (Article of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia);
• on line 110 - the date of tax withholding, which coincides with the date of payment of vacation pay;
• on line 120 - 05/31/2016.

Rent to an individual once a quarter

The organization rents premises from an individual who is not an individual entrepreneur. Rent is accrued every month and paid once a quarter: for January - March - April 20, for April - June - July 20, etc. How to fill out the calculation?

The date of actual receipt of income in the form of rent is the day of issuance (transfer) of funds (clause 1 of Article of the Tax Code of the Russian Federation). This means that this accrual should fall into section 1 of the calculation in the period when the actual payment of money is made. In this case, these are April and July 2016.

Accordingly, accruals for January - March will be reflected in section 1 of the half-year calculation, and for April - June - for 9 months. In section 2, these accruals will also be reflected in the case of direct payment of income to an individual. In this case, this operation will fall into section 2 of the calculation for half a year and nine months:

• on lines 100 and 110 - 04/20/2016 and 07/20/2016 (date of actual payment of rent);
• on line 120 - 04/21/2016 and 07/21/2016 (the working day following the payment date);
• on line 130 - the amount of rent for three months;
• on line 140 - personal income tax amount from three months' rent.

The advance is the employee’s income, which is subject to personal income tax. Let's look at how to show a salary advance in form 6-NDFL.

Is it necessary to show an advance payment in 6-NDFL?

An advance is a part of an employee’s salary paid by the employer. According to the requirements of Article 136 of the Labor Code of the Russian Federation, the employer must pay wages at least twice a month. For violation of the requirements of labor legislation, fines will be imposed on the employer, in accordance with Art. 5.27 Code of Administrative Offenses of the Russian Federation and Article 236 of the Labor Code of the Russian Federation.

However, Form 6-NDFL does not provide separate lines for reflecting advance payments and transferred personal income tax taxes on them. The absence of lines is usually based on tax laws, since:

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• the employer should calculate personal income tax on the date of actual receipt of income by the employee, based on clause 3 of Article 226 of the Tax Code of the Russian Federation;
• tax is withheld from the employee’s salary upon actual payment, based on clause 4 of Article 226 of the Tax Code of the Russian Federation;
• The actual date of receipt of income in the form of salary and advance payments is considered to be the last day of the month for which income is accrued, based on clause 2 of Article 223 of the Tax Code of the Russian Federation.

Consequently, on the date of payment, the advance is not recognized as income, and therefore personal income tax is not withheld from the advance amount. Confirmation that paid advances are not indicated in the calculation of 6-NDFL as a separate line are letters from tax authorities dated January 15, 2016 No. BS-4-11/320, dated March 24, 2016 No. BS-4-11/4999.

Advance in 6-NDFL example of filling

Let's look at an example of how an advance is reflected in the 6-NDFL form.

Let’s assume that a company employee received a salary of 40,000 rubles for February 2017. On February 15, 2017, the employee was paid an advance of 15,000 rubles. The salary was paid in full on March 3, 2017 in the amount of 19,800 rubles.

A personal income tax rate of 13% is withheld from the entire amount of accrued wages, and not separately from the advance or from the remaining amount of wages.

Let's do the calculation:

• Personal income tax: 40,000 * 13% = 5,200 rubles;
• Salary: 40,000 – 15,000 – 5,200 = 19,800 rubles.

In the 6-NDFL calculation, the advance payment and the balance of wages are not reflected separately, but rather the full amount of accrued wages for the month is shown. Therefore, the advance in 6-NDFL will be reflected in the following form:

• In the example under consideration, the salary is 40,000 rubles, and is reflected in line 130.
• Personal income tax is 5,200 rubles. and is reflected in line 140.
• The date of actual receipt by the employee of salary for February 2017 for calculating 6 personal income tax is the last day of the month, that is, 02/28/2017;
• The day of final payment of wages for February is 03/03/2017, and is reflected in line 110;
• Transfer 5,200 rubles to the budget. tax is required until the end of the next working day, that is, 03/04/2017:

Tax agents are required to submit quarterly calculations to the Federal Tax Service according to f. 6-NDFL. The document reflects data on accrued income, income tax, as well as the timing of transfer. How to reflect an advance in form 6-NDFL? Our article talks about this.

In accordance with the requirements of labor legislation, employers must issue wages to staff every six months (Article 136 of the Labor Code). The exact dates for calculations are established by organizations independently in the LNA. If advances are not paid to employees, administrative measures will be applied to the violator under Stat. 5.27 Code of Administrative Offences. And for delays in money, workers will have to be charged and paid compensation in the form of interest (stat. 236 of the Labor Code).

How is an advance reflected in 6-NDFL?

To understand how to enter such amounts into the calculation, you need to determine the regulatory requirements regarding the moment the amount is recognized as income. According to paragraph 2 of Art. 223 of the Tax Code on earnings, income is considered received on the last day of the month for which the funds are accrued. This rule also applies to advances.

Because the income tax accrued at the time of recognition of income; when paying an advance, nothing is required to be withheld (clauses 3, 4 of Article 226). This means reflecting the salary for the first half of the month in f. 6-NDFL is not needed. The justification is the fact that the advance will be recognized as the citizen’s income during final salary calculations. Detailed explanations of the control body are given in Letter of the Ministry of Finance of the Russian Federation No. 03-04-05/44802 dated July 13, 2017.

How to take into account the advance amount in the calculation? It’s very simple - such payments are included in your total earnings. The rule is true when filling out section 1 - remember, this part of the form is compiled in an incremental manner; and when filling out section 2, information is entered here only for the last quarter of the period. Let's look at an example of reflecting employee advances in f. 6-NDFL.

An example of reflecting an advance in 6-NDFL

Let’s assume that an accountant accrued a salary to an employee of an organization for August 2018 in the total amount of 62,000 rubles. The specialist is not entitled to any deductions. The amount of personal income tax is 8060 rubles. (62000.00 x 13%). In accordance with the employer's LNA, settlements with personnel are made on the 20th and 5th. This means that on 08/20/18 the individual was given an advance of 40% = 24,800 rubles, and the final part of the earnings will be issued on 09/05/18 in the amount of 29,140.00 rubles. (62000.00 – 8060.00 – 24800.00).

In this situation f. 6-NDFL for 9 months. 2018 (for September payments) must be filled out as follows:

• Page 100 section 2 – 31.08.2018.
• Page 110 section 2 – 09/05/2018.
• Page 120 section 2 – 09/06/2018.
• Page 130 section 2 – 62000.
• Page 140 section 2 – 8060.

We have given an example in which payments are made “within” the reporting period. What to do if the funds are issued in the next period? Let’s say the conditions are the same, but the salary is paid not for August, but for September. In this case, all data will not be included in the report for 9 months. 2018, and already for 2018. That is, the advance payment for September will be shown together with the salary for September in the report for the year. And the tax will need to be withheld on the day of actual settlements with the employee. At the same time, the legislative deadline for transferring personal income tax to the budget is no later than the working day following the issuance of funds.

Note! In some cases, according to page 050 section. 1 indicates FAP (fixed advance payment). Such an advance is paid by foreigners when working under a patent obtained in the Russian Federation. The total amount on line 050 cannot be greater than the personal income tax amount on line 040. If there is a larger difference, it is taken into account when filling out the form for the following periods.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

All tax agents are required to submit an income tax calculation (Order of the Federal Tax Service No. ММВ-7-11/450@ dated 10/14/15). In accordance with Art. 136 of the Labor Code, payment of salaries to staff must be made every half month. In this regard, accountants often have a question: how to reflect the advance in 6-NDFL? Let's figure it out.

Do I need to show the advance in 6-NDFL?

Since in everyday life salary is recognized as the final payment to an employee for a period, an advance payment can be called a preliminary part of the remuneration. The obligation to issue advances is expressly provided for in the Labor Code, and administrative penalties are applied to those employers who violate legislative norms (Article 5.27 of the Administrative Code). Consequently, an advance is one of the types of employee income, subject to personal income tax and reflected in income tax reporting.

Reflection of the advance in 6-NDFL - on which line?

To understand where exactly it is necessary to enter data on advances, let’s study the structure of form 6-NDFL. Document includes title page and two sections. The first consists of data on generalized indicators regarding the total amounts of accrued income; deductions used; accrued and withheld tax; rates; number of individuals who received income, etc. The second section indicates specific dates and amounts for income accrual, withholding and transfer of personal income tax to the budget.

When filling out the form, employers should be guided by the provisions of stat. 223 and 226 NK. It is here that the procedure for determining the actual dates of receipt of various types of income and the deadlines for paying income tax to the treasury are given. According to paragraph 3 of Art. 226, accountants are required to charge tax on personnel income on the date of actual issuance of the amounts. For advances, this date is recognized as the last calendar day of the billing month (clause 2 of Article 223). Accordingly, when issuing advances, employers should not accrue and pay personal income tax (Letters of the Federal Tax Service No. BS-4-11/4999 dated 03/24/16, No. BS-4-11/320 dated 01/15/16).

However, if advances have been issued, such amounts must be shown in the Calculation. But not in separate values, but according to page 130 of section 2, that is, as part of the salary for the month for which the funds were issued. After all, as mentioned above, advances are one of the parts of employees’ earnings.

How to show an advance in 6-NDFL - example

Let’s assume that the accountant of TD Sirius LLC accrued to the manager Nikolaenko V.N. salary for February 2018 in the amount of 45,000 rubles. Of these, on February 20, 2018, an advance payment (40%) was issued in the amount of 18,000 rubles, and the balance in the amount of 21,150 rubles. (45,000 rubles – 13%) was paid on 03/02/18. Let’s assume that this employee had no other types of income. Per 1 sq. 2018 should reflect these amounts as follows:

• Page 100 – 02/28/2018
• Page 110 – 03/02/2018
• Page 120 – 03/05/2018
• Page 130 – 45000
• Page 140 – 5850

As can be seen from the example, the actual date of receipt of amounts on line 100 is the last day of the billing month. In this case, the deduction is made at the time of payment of the second part of the earnings, that is, on March 2. And the deadline for tax transfer is considered to be the next working day - March 5th (March 3rd and 4th are days off). The amounts of income on page 130 and withheld personal income tax on page 140 are shown in their entirety, without breaking them down into parts.

Tax agents often face a problem when answering the question of how to reflect an advance in 6 personal income taxes. The complexity of the procedure largely lies in the systematic nature of its repetition. According to the requirements of the Labor Code, the employer is obliged to make advance payments every six months. Such conditions determine objective requirements for filling out the reporting form.

Reflection of the advance in 6 personal income tax is controversial issue. Difficulties arise from the fact that this payment is part of the employee’s income. Salary income does not coincide with the date of payment of the advance, which eliminates the need to display it. Information on tax withholding and other data is timed to the date of payment of wages. Complies with these requirements tax office, therefore, by following the rules, the tax agent can get rid of problems with government agencies.

Advance payments are calculated on an accrual basis. They begin to calculate from the first quarter. It is very important to adhere to the matching rule. When checking statements, tax inspectors may pay attention to this feature. Before delivery annual reports it is necessary to check the dates in the 2-NDFL and 6-NDFL certificates. The dates for submitting documents must coincide.

From the above it follows that income tax is calculated only from the basic salary. In this case, the advance payment is not subject to tax, since it is paid before the due date. tax deduction, which is provided for by current state legislation.

The calculation of the basic salary must be based on clear calculations. To receive the salary amount without tax deduction for individuals It is necessary to subtract the amount of advance deduction from the amount of income. This action must be completed in order to subsequently determine the amount of wages after deduction of tax deductions. Tax for individuals is found by multiplying the amount of income by interest rate tax

There is no need to display the advance payment in tax reporting, because it is included in the employee’s total income. However, when calculating tax deductions, it is extremely necessary to take into account the amount of the advance, because the amount of funds regulated by the state depends on this. Non-compliance Tax Code will entail penalties and penalties without fail.

When considering the tax form, it is necessary to talk about the distribution of income between wages paid in fact and the amount of tax deduction. Total amount wages will be displayed in line 130. But column 140 will contain the previously calculated amount of tax deduction for the income of individuals (employees).

It is necessary to pay special attention to the dates of accrual and payment of wages. The tax office also pays attention to the correctness of their display. Line 100 records the last day of the month during which the employee must receive his earnings. cash. Next, the date of the deadline for receiving wages is entered in line 110.

Don't forget about wage bonuses. The reporting may also display bonuses and other material incentives for the employee. When calculating tax deductions, it is necessary to take into account all allowances, unless this contradicts current state legislation.