6 Personal income tax is a new and most complex reporting form for an accountant. In what form is it provided and what is the procedure for filling it out?

6 Personal income tax is a new and most complex reporting form for an accountant. Although it consists of two short sections. But it takes a lot of time to fill it. Even tax service I have already changed the control ratios three times, with the help of which I check 6 personal income taxes.

If in 2016 an organization or entrepreneur accrued or paid income to individuals at least once, then from this moment on they are required to report quarterly until the end of the year in Form 6-NDFL. Income must be indicated in the calculation individuals, tax deductions, as well as personal income tax amounts. Indicators are determined not for each employee separately, but for the organization as a whole. The form and procedure for calculating 6-NDFL were approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450.

The reporting periods for form 6-NDFL are 1st quarter, half a year, 9 months, and a year. If during the reporting period wage was not accrued or paid, then form 6 -NDFL with zero indicators should be sent to tax office no need. After all, this calculation is carried out by tax agents. But to be on the safe side, you can write a letter to the tax office in any form and indicate the reason why you are not submitting the calculation. The reasons may be the following: there are no employees, there were no payments during the reporting period, there is no activity.

In what form is the calculation provided in Form 6-NDFL? Calculation in form 6-NDFL can be submitted to the tax office at the place of registration in paper form if income was paid to no more than 24 employees. If income was paid to 25 individuals or more, the calculation is provided electronically. If an organization has separate divisions, then reports must be submitted to several inspectorates.

The procedure for filling out the calculation according to Form 6-NDFL.

The name of the organization and other details are indicated on the title page. The line "Reporting period" indicates the code of the reporting period. For example, when submitting a report for 6 months, the code will be 31.

Section 1 reflects the total amounts of income, deductions, calculated and withheld tax on an accrual basis from the beginning of the calendar year. If wages for 2015 were paid in 2016, it does not need to be reflected in section 1 (letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11/3058@). In section 2, fill out a separate block for this payment. In line 100, write down 12/31/2015, in line 110 - the date when the last part of the salary for December was issued and personal income tax was withheld. On line 120, enter the day after the payment date. In lines 130 and 140, reflect the accrued salary for December and personal income tax on it.

Section 2 of the 6-NDFL report reflects in separate blocks payments, tax withheld, dates of accrual and payment of income and deadlines. personal income tax payment. Indicators are recorded only for 3 last month reporting period (letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11/3058@). For example, in section 2 of form 6-NDFL for 6 months there will be payments from April to June inclusive.

What dates to put in lines 100,110 and 120 of section of form 6-NDFL are shown in the table

Name of payment	Line number and name
	100 "Date of receipt of income"	110 "Tax withholding date"	120 "Tax payment deadline"
Vacation pay	Income payment day	Income payment day	Last day of the month
Temporary disability benefit
Material aid	Income payment day	Income payment day
Excess daily allowance	The last day of the month in which the advance report was approved	The nearest day of payment of income in cash	The working day following the day of payment of income
Unconfirmed travel expenses
GPA remuneration	Income payment day	Income payment day	The day following the day of payment of income
Dividends
Calculation of severance

Let's look specifically at examples:

1. Salaries are paid in the month in which they were accrued.(Example of submission of calculations for half a year)

Section 1 reflects payments accrued from January to June inclusive (line 020), deductions (line 030) and the amount of personal income tax calculated (line 040) for this period, the number of individuals who received income (line 060), the amount of tax withheld (line 070) in this case will coincide with line 040.

100 30.04.2016 130 290000.00

110 29.04.2016 140 37700.00

100 31.05.2016 130 290000.00

110 31.05.2016 140 37700.00

100 30.06.2016 130 290000.00

110 30.06.2016 140 37700.00

2. Salaries are paid in the next month after the month of accrual.

Section 1 reflects payments accrued from January to June inclusive (line 020), deductions (line 030) and the amount of personal income tax calculated (line 040) for this period, the number of individuals who received income (line 060). On line 070 we show only the amount of personal income tax withheld from wages issued no later than June 30. Therefore, tax on June salaries paid in July will not be included here.

Section 2 for the half-year is filled out as follows:

100 31.03.2016 130 290000.00

110 05.04.2016 140 37700.00

100 30.04.2016 130 290000.00

110 05.05.2016 140 37700.00

100 31.05.2016 130 290000.00

110 31.05.2016 140 37700.00

Since wages for March were paid on April 5, we include these payments in section 2. And wages for June, which were paid on July 5, should not be included in section 2 of the half-year calculation.

3. Reflection of vacation pay in form 6-NDFL.

Vacation pay is subject to personal income tax, so their amounts are reflected in 6-personal income tax. The specificity is that vacation pay is paid to everyone individually. After all, employees take vacations at different times. The employer is obliged to transfer vacation pay no later than three days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). For vacation pay, the deadline for payment is the last day of the month in which the vacation pay is listed.

In section 1 we reflect vacation pay as follows. In line 020 we include the accrued amount of vacation pay. Line 030 - deductions provided to employees. In line 040 - accrued tax. in line 070 there will be withheld tax on vacation pay.

In section 2 you need to fill out as many blocks as the number of days in the quarter these amounts were paid. If vacation pay was transferred to several employees on the same day, combine the payments. Write them down in one block. If money was paid to vacationers on different days, fill out a separate block for each.

We put the following indicators in blocks. In lines 100 and 110 we record the date the funds were issued to the employee. This is the day when income is considered received and you withhold personal income tax from it. (Clause 1 of Article 223 of the Tax Code of the Russian Federation). On line 120, indicate the last day of the month in which you paid vacation pay. This is the deadline for paying personal income tax (clause 6 of Article 226 of the Tax Code of the Russian Federation). And in lines 130 and 14 there will be the accrued amount of vacation pay and the withheld tax on vacation pay.

100 19.05.2016 130 52000.00

110 19.05.2016 140 6760.00

4. Reflection of sick leave benefits in form 6-NDFL.

Of all the benefits paid to employees, only temporary disability benefits are subject to personal income tax. Therefore, it must be reflected in form 6-NDFL. The deadline for payment of benefits is Personal income tax - last the date of the month in which the money was paid (paragraph 2, clause 6, article 226 of the Tax Code of the Russian Federation). It matters when the benefit is paid, not when it is accrued.

If you have accrued and paid benefits, reflect it in section 1 and section 2 of form 6-NDFL.

In section 1, include the amount of the accrued benefit on line 020. And in the indicators on lines 040 and 070, add personal income tax from the benefit.

In Section 2, record the benefits paid in a separate block from lines 100-140. Benefits cannot be reflected along with wages. After all, different deadlines for paying personal income tax are set for these incomes. For salary - the next day after payment. And for benefits - the last day of the month. In lines 100 and 110, enter the date of payment (clause 1 of Article 223 of the Tax Code of the Russian Federation). On line 120, write down the last day of the month in which money was paid to the employee. In lines 130 and 140, reflect the accrued amount of benefits and the tax on it.

100 16.05.2016 130 8400.00

110 16.05.2016 140 1092.00

If you accrued benefits, but did not pay them before the end of the reporting period(six months, 9 months, year), reflect its amount in section 1 of form 6-NDFL. Add the accrued amount to the indicator on line 020, and the calculated personal income tax to line 040. In line 070, do not reflect the tax on the benefit amount. After all, on the reporting date you did not pay the benefit. There is no need to record personal income tax on benefits in line 080. The deadline for withholding tax has not yet arrived.

Do not record unpaid benefits in section 2. You will show it in the next period, after you transfer the money to the employee.

5. Reflection of settlements with a dismissed employee.

On his last working day, a dismissed employee must be paid wages and compensation for unused vacation, severance pay, if it is provided for by law or employment contract. (Article 178 of the Labor Code of the Russian Federation). Salaries and compensation are fully subject to personal income tax, and severance pay is only in excess of three average monthly earnings of the employee (clause 3 of Article 217 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated May 23, 2016 No. 03-04 -06/29283). For regions of the Far North and equivalent areas, personal income tax is charged only on the amount of severance pay exceeding six times average earnings. Form 6-NDFL reflects only those amounts of severance payments that are subject to personal income tax.

In section 1, include the amounts of accrued salary and compensation for vacation and taxable benefits in line 020. In line 030 there will be deductions, in lines 040-070 accrued and withheld personal income tax.

In section 2, record the amounts paid to the dismissed employee in a separate block. In block with wages they cannot be reflected to other employees. In lines 100 and 110, enter the date of payment. Line 120 will show the next business day. In lines 130 and 140, reflect the accrued amounts and withheld personal income tax.

100 15.06.2016 130 54000.00

110 15.06.2016 140 7020.00

In a situation where an employee first took a vacation and then quit, write down the vacation pay in a separate block.

6. Reflection of gifts for employees.

Personal income tax is withheld from the value of gifts exceeding 4,000 rubles. year to date.

In section 1 of form 6-NDFL, reflect the gifts as follows. In the figure for line 020 of section 1, include the entire cost of the gift. And in line 030, indicate the non-taxable part of the payment. That is 4000 rubles. or the value of the gift, if it is lower. In lines 040 and 070, indicate the accrued and withheld personal income tax on the gift. If you were unable to withhold personal income tax from the cost of the gift, reflect the tax amount on line 080.

In section 2, fill out a separate block of lines 100-140 for the gift. In lines 100 and 110, indicate the date the gift was issued. In line 120 is the deadline for paying personal income tax. This is the next business day after the tax is withheld. On line 130, write down the full cost of the gift. On line 140 put personal income tax amount, if you gave the employee money along with the gift. Then you withheld personal income tax from the cost of the gift from the cash payment. If on the day the gift was given you did not pay the employee money, personal income tax could not be withheld. In this case, in line 140, replace the tax amount with 0.

Example (if the value of the gift is 5,000 rubles, personal income tax was able to be withheld from the salary that was paid on the same day).

100 08.06.2016 130 5000.00

110 08.06.2016 140 130.00

7. Reflection of payments under the contract.

Income under a civil contract is recognized on the day you pay the money to the individual. So, it is necessary to withhold personal income tax from the advance payment under such an agreement (subclause 1, clause 1, Article 223 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated May 26, 2014 No. 03-04-06/24982).

In section 1 of form 6 personal income tax, write down all taxable income of individuals accrued since the beginning of the year, as well as the tax on it. Include the amounts of advances and final payments under civil contracts in the indicator on line 020. Show the accrued tax on them in line 040, and enter the withheld tax in line 070. If before the end of the reporting period you accrued the final amount under the contract, but did not pay it, reflect it is in line 020. And the calculated tax is in line 040. But do not write this personal income tax in line 070.

In section 2 of the report, you record the amounts issued over the last three months. Record the advance payment and final payment under the GPA in separate blocks from lines 100-140. In lines 100 and 110, enter the date the amounts were issued. In line 120, indicate the next working day. But in lines 130 and 140 there will be the amount of the accrued advance or final payment and the personal income tax withheld from them.

100 20.04.2016 130 12000.00

110 20.04.2016 140 1560.00

I briefly described with examples the most common types of payments to individuals and their reflection in the calculation using Form 6-NDFL.

For income taxes. What has changed in the reporting, did the tax authorities take into account the wishes of accountants when developing it? Let's find out in this article. One thing is certain - electronic form Submission of reports is already available. This is discussed in more detail below.

Who is required to submit a report to the Federal Tax Service?

For two years now, all taxpayers have been required to regularly submit tax reports to the Federal Tax Service. total income employees of the organization. Together with report 6 personal income tax, reflecting the total earnings paid to all employees, organizations provide forms of individual certificates for each employee to whom earnings were accrued and paid separately.

According to the explanations of the Ministry of Finance, the report is submitted to the registered address of the entrepreneur or organization. If the company has several, then the report is provided for each of them separately.

The report is sent in paper form for organizations with a staff of up to twenty-five people or electronically for organizations with a staff of more than twenty-five people.

What does 6 personal income tax consist of?

The report reflects data about the organization, the total income of its employees, the amounts and dates of withholding taxes on employee income.

The form consists of three blocks:

• Title page;
• general information;
• data on income and income taxes.

How often are reports submitted?

Reporting on employee income taxes is submitted to the Federal Tax Service once a quarter. The deadline for submission is the last day of the month of the period following the reporting period. Information is presented on an accrual basis.

The reporting date for submitting the form is:

• date of receipt (date and time must be no later than twelve o'clock at night of the last reporting day) for submitting the form electronically;
• the date the Russian postal employee marks the attachment inventory as the date for submitting the form by mail;
• the date on your copy of the report, indicated by the inspectorate employee, when submitting the report in person to the Federal Tax Service.

Submission of the report in 2018 must be no later than:

• April 2;
• May 3;
• last working day of July;
• last working day of October.

Should I submit a blank report?

If the taxpayer does not have employees, does not accrue income to them in reporting period or does not operate, then there will be no data on income and income taxes. There is no need to submit a “zero” report to the Federal Tax Service, but it is recommended to notify the inspectorate about this (in order to avoid suspension of account transactions and the imposition of sanctions).

To avoid explanations with the Federal Tax Service, either submit a zero report, or write explanatory note in free form about the reasons for the lack of a report on your part.

How to fill out 6 personal income taxes correctly?

Basic requirements for filling out reports:

• The document contains information from the company’s registration documents.
• The required number of sheets is filled in the report.
• You cannot correct errors in the report, print the document on both sides of the sheet, or staple calculation sheets.
• The form contains two fields (the first field, consisting of fifteen cells, for the first part of the decimal fraction, and the other field, consisting of two cells, for the fractional part), separated by a dot. They are for numbers with decimal.
• The sheets of the form must have continuous numbering.
• When filling out the report, you can write with a dark pen (black, blue and purple). To print information, you must use Courier New style (point size 16-18).
• The fields must be filled in from left to right.
• For each OKTMO code, the form is completed separately: individual entrepreneurs indicate the code at the registration address; organizations ( separate division) indicate the code of the municipality.
• In the empty cells of the fields, dashes are placed (for example, twelve cells are allocated for the TIN, and the taxpayer number itself contains ten characters).
• In the field certifying the correctness and completeness of the data indicated on this page, you must put the date of completion and signature.

Report title page

The form starts with title page. Let us describe the decoding of lines 6 of personal income tax:

• details of the organization: INN and KPP of the company, code OKTMO;
• adjustment number (000 - without adjustments, 001, 002 - with adjustments);
• data filling period (report code for the first quarter - 21, report code for the first half of the year - 31, report code for the third quarter - 33, report code for the 4th quarter - 34);
• data submission period (calendar year, for example, 2018);
• Federal Tax Service code;
• name of the organization (short name legal entity or last name, first name and patronymic of the entrepreneur);
• contacts (fixed or mobile phone);
• Full name of the head or representative of the organization (1 - head of the organization, 2 - representative of the company).

In the updated reporting, new columns must be filled in on the title page:

• reorganization form code and basic details (TIN, KPP) of the legal entity operating before the reorganization;
• code of location (accounting).

Here are examples of place of registration (registration) codes:

• 120 - at the place of registration of the entrepreneur;
• 213 - at the place of registration of the enterprise as a large tax agent;
• 220 - at the place of registration of the enterprise division.

Filling out the "Generalized Indicators" section

The transcript of lines 6 of the personal income tax of section 1 reflects generalized information for all employees, namely accrued income, calculated and withheld income tax on an accrual basis at the tax rate.

Line number	Information
010	Income tax rate. If the tax is withheld at different rates, then you must fill out lines 010 to 050 of page 1 for each rate separately
020	Accrued income of employees on an accrual basis
030	Deductions from non-taxable income, social and property deductions, reducing tax
040	(Data 020 - Data 030) × Tax rate
050	Fixed advances that reduce tax
060	Number of employees paying income in the reporting period; excluding employees on parental leave for the entire reporting period
070	Line 070 6 personal income tax shows the total amounts for all tax rates listed on line 010-050
080	The amount of unwithheld tax (in individual income tax certificates is reflected with attribute 2) as a total cumulative total, which cannot be withheld until the end of the year
090	The amount of tax to be refunded by the tax agent to employees in accordance with Art. 231 Tax Code of the Russian Federation

Line 070 6 personal income tax diverges from line 040 due to the amounts of carryover wages.

Filling out the data section on dates, amounts of income received, personal income tax

The decoding of lines 6 of personal income tax of section 2 reflects:

1. Revenue recognition dates.
2. Deadlines for withholding and paying taxes.
3. The total amounts of actually recognized income, tax to be withheld for all employees.

Decoding of lines 6 of personal income tax is entered in blocks as many times as the number of times payments were made to the organization’s employees.

Below is an explanation of the lines.

Line number	Information
100	In 6 personal income tax, line 100, the date of actual receipt of income is reflected in accordance with Art. 223 Tax Code of the Russian Federation. The date of accrual of the advance payment and final payment of wages is the last day of the month of salary payment. The day of recognition of vacation income is the day of their payment. Benefit recognition date sick leave— the day of payment of the calculation on the certificate of incapacity for work. Date of recognition of income in the form annual bonus- the last day of the month from which the date of the bonus order, the date of recognition of income when paying the monthly bonus - the last day of the bonus month. (letter from the Federal Tax Service No. BS-4-11/1139 dated January 24, 2017)
110	The tax withholding date is indicated on line 110. The day of withholding tax on vacation income is the day of their payment. The day of tax withholding from sick leave benefits is the day of payment for sick leave benefits.
120	Line 120 should reflect the date when the organization had to pay tax according to the Tax Code of the Russian Federation
	Line 130 6 personal income tax reflects the total income received in rubles and kopecks by all employees (without deduction of withheld tax) on the day reflected in line 100. Wages are reflected taking into account the advance
140	Line 140 - amount of tax withheld - contains the generalized tax withheld on the date indicated in line 110

Procedure for reflecting an advance in a report

Employees are paid twice a month. This is the employer's obligation arising from labor legislation. Employers avoid initiating inspections by the labor inspectorate, prosecutor's office and imposing fines and do not violate the law.

The day of the month when wages are paid is recognized as the date of receipt of income for the advance. The tax withholding day is the day the earnings are actually transferred. No income tax is withheld separately from the advance payment. The tax is transferred on the day after the salary is transferred (line 120 6 personal income tax). You can also transfer the next day. The entire income of the employee (salary including advance payment) is reflected in line 130 6 of personal income tax. The advance payment is not listed on a separate line.

How to reflect financial assistance in the report?

There are types of assistance that are reflected in report 6 of personal income tax and are taxable.

The benefit is not subject to personal income tax if it is paid to employees:

• injured as a result of terrorist actions;
• those who suffered damage due to emergency incidents;
• in connection with the birth of a child (no more than fifty thousand rubles);
• in connection with death.

Checking the correctness of information 6 personal income tax

Check the accuracy of information in employee income tax reports by:

• comparison of data from different tax reports (number of individual employee income certificates = number in line 060 6 personal income tax);
• comparison of income in all individual tax certificates and line 020 of the second appendix of the income tax report, as well as the values ​​of line 020;
• checking the balance of lines, namely: line 040 = ((line 020 - line 030) x line 010): 100 and line 020 => line 030 in 6 personal income tax.

Taxpayer liability

Responsibility for submitting personal income tax reports with incorrect information was introduced in 2016. The inspector, guided by the Tax Code of the Russian Federation, must require written explanations if errors are detected in the reports. A fine can be avoided if the agent corrects the forms himself before the inspection employee clarifies the error.

Basic penalties

A fine can only be imposed for calculations that were submitted after 01/01/16. There is no penalty for data submitted before 2016.

The Federal Tax Service has the right to suspend transactions on a current account if an organization delays the provision of 6 personal income taxes for more than ten days after the reporting date.

According to form 6-NDFL. If we pay the entire 1st quarter of the salary for 2015 in installments, then column 120 is empty.

Answer

Line 120 of Section 2 of Form 6-NDFL may remain empty if you did not withhold or transfer personal income tax to the budget in the first quarter of 2016.

But this is unlikely. After all, you pay employees wages, albeit in parts. For each part you must calculate and withhold personal income tax, and then transfer it to the budget.

Attention! The reporting procedure for 6-NDFL for the 2nd quarter of 2019 has changed

In salary reports for the 2nd quarter, take into account the changes that came into force in 2019. Experts from the magazine "Salary" summarized all the changes in 6-NDFL. Read how inspectors compare report indicators with each other. If you check them yourself, you will avoid clarifications and will be able to explain any figure from the report. See all the main changes in salary in a convenient presentation and special service.

In 2016 by salary Personal income tax must be transferred no later than the day following the day of its payment (clause 6 of Article 226 of the Tax Code of the Russian Federation) - line 120. This applies to both deposited wages and those issued late.

For example, salary - 10,000 rubles. The company paid - 2000 rubles, personal income tax was withheld - 260 rubles. (RUB 2,000 × 13%). On this or the next day they transferred it to the budget.

Then, they paid another 3,000 rubles, and withheld personal income tax - 390 rubles. and listed, etc.

How should I fill out lines 110 - 120 of section 2 of form 6-NDFL?

On line 100“Date of actual receipt of income” is the date on which income is considered received.

For salary, this is the last day of the month for which it is accrued; in case of dismissal, this is the last working day (Clause 2 of Article 223 of the Tax Code of the Russian Federation).

For example:

- November 2015 - November 30, 2015;

— December 2015 — 12/31/2015;

- January 2016 - 01/31/2016;

— February 2016 — 02/29/2016;

— March 2016 — 03/31/2016.

On line 110“Tax withholding date” is the date when personal income tax must be withheld. The following rules apply here - the actual date of payment of wages.

The company (tax agent) withholds personal income tax from the actual salary paid. Even if you issue or transfer your salary with a delay.

If you issue a salary from the cash register or transfer it to bank card work, then personal income tax is withheld on the same day (paragraph 1, paragraph 4, article 226 of the Tax Code of the Russian Federation). For example, the company pays part of the salary for December 2015 on January 15, 2016. In line 110 we indicate the date 01/15/2016. The next part of the salary for December 2015 is paid on March 17, 2016. In line 110 - 03/17/2016.

If the salary is in kind, personal income tax must be withheld when the employee receives any cash income (paragraph 2, paragraph 4, article 226 of the Tax Code of the Russian Federation).

On line 120“Tax transfer deadline” is the date when the withheld personal income tax must be transferred to the budget. The deadline for paying personal income tax according to the rules of tax legislation, and not the actual one.

In 2016 personal income tax salary must be transferred no later than the day following the day of its payment (clause 6 of Article 226 of the Tax Code of the Russian Federation). This applies to both deposited salaries and those issued late.

If the payment deadline falls on a weekend, it is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

For example, salary for December 2015.

Line 100 - 12/31/2015. The date of occurrence of income was last year, but it still must be indicated;

Line 110 - 01/15/2016. They paid part of the salary and withheld personal income tax from this part. You can transfer personal income tax on this day.

Line 120 - 01/18/2016. The deadline falls on 01/16/2016, but this is a Saturday, a day off, so we postpone it to the first working day - Monday. Personal income tax payment deadline - personal income tax must be transferred to the budget no later than this date.

77 Moscow city

Date of publication: 05/06/2016

Edition: Accounting. Taxes. Right
Subject: 6-NDFL
Source:  http://e.gazeta-unp.ru/article.aspx?aid=458632

In the editorial office of the newspaper “Accounting. Taxes. Right." A webinar was held on the topic: “Filling out and submitting quarterly reports.” During the webinar, the lecturer was asked more than 200 questions. On the pages of the newspaper, Deputy Head of the Individual Taxation Department of the Federal Tax Service of Russia for Moscow Stolova Olga Petrovna answered the most interesting of them.

- The collective agreement states that we pay wages for the first half of the month on the 15th day, and for the second half on the last day of the month. January 31st is Sunday. Therefore, we issued salaries for January on the 29th - 516 thousand rubles. Personal income tax was withheld in the amount of 67,080 thousand rubles. How to fill out section 2?

Write January 31 on line 100, January 29 on line 110, and February 1 on line 120. In line 100 of the 6-NDFL calculation, the company reflects the dates of receipt of income from Article 223 of the Tax Code of the Russian Federation. For salaries, this is always the last day of the month. In January, the last day is the 31st. On line 110, write down the day when the company withheld personal income tax from the actual payment. That is, January 29.

In line 120, write down the period when the company has the right to transfer personal income tax. According to the code, this is the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation). This deadline falls on January 30th. But since - This is Saturday, then write down the next working day - February 1st.

Comment "UNP"

The company has no right to withhold personal income tax before the employee has received income. And income in the form of salary is considered received on the last day of the month. That is January 31st. Therefore, some programs generate an error if the personal income tax withholding date in line 110 is earlier than the date in line 100. If the company issued wages before the 31st, then it actually has the right to withhold personal income tax from the next income in cash. For example, from an advance in February. Then in line 110 the company will record the date of issuance of the advance, and in line 120 - the next business day.

How to show benefits and salary to a fired employee?

On March 3, the employee resigned. On this day, they gave him a salary along with compensation for vacation - 60 thousand rubles, and also paid sick leave - 9 thousand rubles. Personal income tax on all amounts was transferred on March 3. How to reflect these payments in section 2 of the 6-NDFL calculation?

Show your salary upon dismissal and sick leave benefits in different blocks of lines 100–140 of section 2 of the 6-NDFL calculation. The company shows different payments in one block of lines 100–140 of Section 2 if all three dates of income coincide: receipt of income, withholding personal income tax and the deadline when the company has the right to transfer tax to the budget. If an employee resigns, then the date of receipt of income in the form of wages is considered to be the last day of work (paragraph 2, paragraph 2, article 223 of the Tax Code of the Russian Federation).

And the date of receipt of income in the form of compensation for vacation and sick leave is the day of their payment. You gave the employee a paycheck, vacation compensation and benefits on the last day of work. On the day of payment, the company also withholds personal income tax. This means that the dates in lines 100 and 110 will be the same - March 3. At the same time, the deadline for transferring personal income tax in line 120 will be different. For wages and compensation, the deadline for paying personal income tax is the day following the payment - March 4. And for benefits - the last day of the month in which the company issued the money (clause 6 of Article 226 of the Tax Code of the Russian Federation). That is, March 31st.

Is it possible to show aid and vacation pay on the same line?

From March 21 to March 31, the employee was on vacation. On March 15, they gave out vacation pay - 15 thousand rubles and 5,000 rubles - financial assistance for the vacation. Are we allowed to show the payouts in one block of lines 100–140?

No, show payments in different blocks. The date of receipt of income and withholding of personal income tax on vacation pay and financial assistance is the date of payment. That is, March 15th. Reflect this date in lines 100 and 110 of section 2. Personal income tax on vacation pay can be transferred until the end of the month in which the company issued the money (clause 6 of article 226 of the Tax Code of the Russian Federation). That is, the tax payment deadline is March 31. Financial assistance for vacation is not vacation pay. For such payments, personal income tax must be transferred no later than the day following the issuance of money. That is, March 16th. This means that the dates on line 120 will be different.

How to reflect carryover payments in 6-NDFL?

On January 12, salaries for December were paid. And the March salary was issued on April 5. How to reflect carryover payments in 6-NDFL?

Reflect the salary for December in section 2, for March - in section 1. The company issued salaries for December in January. The operation was completed in the first quarter, so it must be reflected in the calculation (letter of the Federal Tax Service of Russia dated 02.25.16 No. BS-4-11/3058@). But only in section 2. In line 100 put 12/31/2015, in line 110 - 01/12/2016, and in line 120 - 01/13/2016. On the contrary, reflect the salary for March only in section 1 (letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4900@). In line 020 show the accrued salary, in line 040 - the calculated tax. In line 070, show the withheld personal income tax from your salary for March if you submit the payment after April 5. In section 2, the company will reflect this operation in the half-year calculation.

Should the bonus be reflected separately from the salary?

Employees' wages consist of salary and bonus. We calculate these amounts at the end of the month and issue them on the same day. For example, for January - February 4. The salary of employees for January is 760 thousand rubles, the bonus is 420 thousand rubles. How to show these payments in section 2?

There are 100–140 lines in different blocks. The date of receipt of salary income is the last day of the month for which it is accrued. In terms of salary for January, this is the 31st. A bonus is an incentive payment. Its specific size is not provided in employment contract. Therefore, the date of receipt of bonus income is the day on which the company actually issued the money. In your case - February 4th. Personal income tax must be withheld from both payments on the day the money is issued - February 4, and paid no later than February 5. Reflect these dates on lines 110 and 120. But since the dates on line 100 are different, record salary and bonuses in different blocks on lines 100–14.

Comment "UNP"

If the bonus is part of the salary, it can be reflected in section 2 along with the salary. The date of receipt of income for such payments is also the last day of the month, even if the company issued the bonus earlier. Judges also think so (resolution of the Arbitration Court of the North-Western District dated December 23, 2014 No. A56-74147/2013).

Should the calculation show vacation pay that the employee returned?

On February 3, the employee was paid vacation pay for 28 days - 20 thousand rubles. We paid personal income tax - 2600 rubles. The employee only took two weeks off work, and then we recalled him from vacation. Vacation pay during this time is 10 thousand rubles. The employee returned the second part of the vacation pay, but already for minus personal income tax- 8700 rubles. How to complete sections 1 and 2?

In sections 1 and 2, show only vacation pay for vacation days used. In 6-NDFL, the company shows the income that the employee received. The employee used half of his vacation. The rest of the days he worked, and the company accrued wages for this period. In line 020 of section 1, fill in only vacation pay for the rest days used. That is 10 thousand rubles. In lines 040 and 070, write down the accrued and withheld tax on this part - 1,300 rubles. Similarly, fill out income and tax in lines 130 and 140 of section 2. When paying vacation pay, the company paid personal income tax - 2,600 rubles. 1300 rubles is an excessively transferred tax. The company has the right to apply to the inspectorate for a refund of this amount.

Should three average earnings be reflected in 6-NDFL upon dismissal?

On February 15, the employee was fired by agreement of the parties. They paid him 70 thousand rubles - this is 17 thousand rubles higher than three times the average monthly salary of an employee. How to show such a payment in the calculation of 6-NDFL?

Reflect 17 thousand rubles in sections 1 and 2. Payments upon dismissal within three average monthly earnings are exempt from personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation). Therefore, if the company issued compensation within these amounts, it has the right not to reflect them in 6-NDFL. If the company issued more, reflect the difference of 17 thousand rubles in line 020 of section 1 and line 130 of section 2. In lines 070 and 140, write down the personal income tax for the excess - 2,210 rubles (17,000 rubles - 13 percent). The date of receipt of such income and the day of personal income tax withholding is the day of payment. On lines 100 and 110, write February 15th, and on line 120, write the next day, February 16th.

How to fill out section 2 if the company delays wages?

Due to financial difficulties, salaries and vacation pay are constantly being issued with a delay. For example, salaries for January were issued only on March 15. And the salary for February was transferred only in April. How to fill out 6-NDFL?

In section 1, reflect all accrued wages for January - March 2016. And in section 2, show only the amounts paid in the first quarter. The date of receipt of salary income is the last day of the month for which the company accrued it. Write this date in line 100 of section 2. By the way, January 31st falls on a day off. But write down this date on line 100 anyway. The terms in lines 100 and 110 are not carried over. In line 110, reflect the date when the company withheld personal income tax. The company withholds tax from the salary actually paid, even if it was transferred with a delay. Therefore, write down March 15 on line 110. And in line 120 the next day is March 16. As for the salary for February, it does not need to be shown in section 2 of the calculation for the first quarter. Since the company issued salaries for February in April, you will fill out lines 100–140 for these amounts in the calculation for the six months. If the company paid wages late for last year, then also show it in section 2. In line 100, write down the last day of the month for which the salary was accrued. In line 110 - the actual day of payment, in line 120 - the next working day.

110 line 6 personal income tax is needed to indicate the date on which the tax was withheld. The dates in line 110 6 of personal income tax are determined differently for monetary, non-monetary income and financial benefits. Test yourself!

6 Personal income tax: lines 100, 110, 120

Section 2 contains the dates when income was received, personal income tax was withheld and paid, as well as the amount of income and tax.

When completing section 2, all rewards are grouped twice:

• by payment days;
• according to the deadlines for paying personal income tax.

Line 110 6-NDFL, if salaries are paid on different days

Let's assume that workers in different departments are paid on different days. Line 110 6-NDFL indicates the day of actual payment of wages. The remaining lines will be filled in like this:

Table 1. 6 Personal income tax: lines 100, 110, 120

In this situation, report the salary in different blocks of lines 100–140. Despite the fact that the date of receipt of income for all employees on line 100 will be the same - the last day of the month (clause 2 of Article 223 of the Tax Code). But the date of personal income tax withholding will be different, since you withhold tax on the day the money is issued.

Line 110 6-NDFL, if the salary was issued on a day off

Let's assume that you paid your salary on a day off. The question arises. In such a situation, what date should I put in 6-NDFL (line 110)? In this case, in 6-NDFL, line 110 should contain the day of actual payment of wages. The remaining lines are filled in like this:

Table 2. Lines 100, 110, 120 6 Personal income tax

According to the law, if the deadline falls on a weekend, it is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code). The exception is the date of income and the day when personal income tax was withheld from the payment (lines 100 and 110). But the date on line 120 moves. If a company issued money on Friday, it has the right to pay personal income tax on Monday.

• Download an example of a payment slip for personal income tax from a production bonus.
• Download an example of a personal income tax payment slip from the salary of a dismissed employee.

Line 110 6-NDFL, if the salary was paid on the last day of the month

Let's say you paid your salary on the last working day of the month. Line 110 6-NDFL will be filled in as in the previous case. It indicates the day of actual payment of wages. The remaining columns of the form are filled out as follows:

Table 3. 6 Personal income tax: filling out line 100, 110, 120, 130

Salaries must be paid the day before if the payment date coincides with a weekend or holiday (Article 14, 136 of the Labor Code). But the date of receipt of income in any case will be the last day of the month (clause 2 of Article 223 of the Tax Code). And since there are no more working days in the month, then withhold personal income tax on the day the money is paid

Line 110 6-NDFL, if wages for the last quarter were paid in the current period

You must show your salary in section 1 during the accrual period, even if the funds were issued in the next quarter. And fill out section 2 when the operation is actually completed. That is, in 6-NDFL of the current period, since it was on this date that the date of payment of wages and the day of deduction of personal income tax fell (letter of the Federal Tax Service dated March 23, 2016 No. BS-4-11/4900). The report lines will be filled in like this:

Table 4. 6 Personal income tax: deciphering the lines

Line 110 6-NDFL, if the salary for December was paid in the current period

Let's assume that you paid out your salary for December 2017 in the current period. Columns 6-NDFL will be filled out as follows:

Table 5. How to correctly fill out lines 100, 110, 120 in 6 personal income tax

No matter what cash for December issued in the current period. For example, in the second quarter of 2018. Therefore, reflect the payment in 6-NDFL for the six months. But in section 1, do not reflect the December salary (letter of the Federal Tax Service dated February 25, 2016 No. BS-4-11/3058)

Line 110 6-NDFL, if the salary was paid in three parts

You paid the salary in three installments, withholding personal income tax from two payments. The date of income from salary is the last day of the month for which it is accrued (clause 2 of Article 223 of the Tax Code). Therefore, if funds were issued before this month ended, then this is not income, but an advance, from which personal income tax does not need to be withheld.

But if, after the month ended, you paid out the balance in two installments, then you will withhold personal income tax twice. Moreover, from the first amount, keep the share that accounted for the advance. Then in section 2 you will need to fill out two blocks of lines 100–140 (letter of the Federal Tax Service dated March 24, 2016 No. BS-4-11/4999). 6-NDFL stocks will be filled in like this:

• 110 – date of payment of the first part of the salary issued after the end of the month;
• 130 – amount of income (advance plus the first part);
• 140 – the amount of tax withheld from the advance payment and the first installment;
• 100 – the last day of the month for which wages were accrued;
• 110 – date of payment of the second part of the salary issued after the end of the month;
• 120 – the next business day after the date indicated on line 110;
• 130 – amount of income (second part);
• 140 – the amount of tax withheld from the second part.

Line 110 6-NDFL, if wages were overpaid

Let's say you overpaid an employee's salary, and he did not return the difference. If the salary was overpaid due to a technical error, then it is not considered countable. For example, they reissued money for the same month. In this case, it is impossible to recover the overpayment from the employee. He can return the difference only at his own request (definition Supreme Court dated December 20, 2012 No. 59-B11-17). If he refuses to return the money, then the extra amount is not wages, but other income. Therefore, in 6-NDFD, the date of income will be the date of issue of money. This means that in the section you need to fill out two blocks of lines 100–140. The form lines will be filled in like this:

• 100 – the last day of the month for which the salary was accrued;
• 110 – date of actual payment of wages;
• 120 – the next business day after the date indicated on line 110;
• 130 – amount of income excluding overpayments;
• 140 – amount of tax withheld;
• 100 – payment date excess amount employee;
• 110 – the same date as on line 100;
• 120 – the next business day after the date indicated on line 110;
• 130 – amount of overpayment;
• 140 – the amount of tax withheld from the overpayment.

Line 110 6-NDFL, if personal income tax was paid late

Suppose you transferred personal income tax to the budget late. Section 2 reflects the withholding date and the deadline for transferring personal income tax to the budget. Therefore, it does not matter when the tax was actually transferred to the budget. Fill out the calculation in the general manner. At the camera room, inspectors will check line 120 with the dates reflected in the payment slip. Therefore, due to discrepancies in dates, they will first ask for clarification, and then issue a fine - 20 percent of the amount lately transferred to the budget (Article 123 of the Tax Code). Columns 6-NDFL are filled out as follows:

Table 6. 6 Personal income tax: deciphering lines in case of salary delays

Attached files

• Guide to personal income tax payment deadlines.doc
• Payment order form with explanation of fields.doc
• Example of a payment order for transfer of personal income tax from salary.doc
• Example of a payment order for the transfer of personal income tax from a production bonus.doc
• An example of a payment order for the transfer of personal income tax from the salary of a dismissed employee.doc