At 6 personal income tax, the bonus is separate from the salary. Quarterly premium

How to correctly reflect the payment of the premium in the calculation of 6-personal income tax? What to recognize as the date of actual receipt of income in the form of bonuses? Are there any features of reflecting monthly and quarterly premiums? Is it required to separately allocate in section 2 of the calculation of 6-NDFL monthly payments that are wages, but formally called “bonuses” in employment contracts? You will find answers to these and other questions in our article.

Introductory information

Since 2016, the amount of personal income tax withheld from the income of individuals is required to be reported to the Federal Tax Service on a quarterly basis. For these purposes, form the calculation form 6-NDFL, approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. MMV-7-11 / 450.

In the calculation of 6-NDFL, all income should be shown, upon payment of which the organization or individual entrepreneur is recognized as tax agents. These are salaries, remuneration under civil law contracts and other income. In particular, premiums paid must be reflected in 6-personal income tax.

When filling out the premiums paid, you should first reflect in section 2 of the 6-NDFL, and then summarize the indicators in section 1. Let us explain how to correctly fill out the 6-NDFL when paying bonuses.

We reflect premiums in section 2

In section 2 of 6-NDFL, you need to show the dates of receipt and withholding of tax, the deadline set for transferring tax to the budget, as well as the amount of income actually received and personal income tax withheld.
According to the lines of section 2, the income of individuals must be grouped:

by the dates they were actually paid
according to the terms when deducted from these incomes personal income tax amounts should be included in the budget.

Each such grouping is reflected in an independent block:

For each line of the specified block, filling rules are defined, in particular:

line 100 "Date of actual receipt of income" - is filled in taking into account the provisions of Article 223 of the Tax Code of the Russian Federation;
line 110 "Date of tax withholding" - taking into account the provisions of paragraph 4 of Article 226 and paragraph 7 of Article 226.1 of the Tax Code of the Russian Federation;
line 120 "Term for tax transfer" - taking into account the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Tax Code of the Russian Federation.

However, with regard to bonus payments, the lines of section 2 should be completed taking into account certain features. Let's explain them.

So, the date of actual receipt of income in the form of wages is the last day of the month for which the employee was accrued income for the performed labor duties (clause 2 of article 223 of the Tax Code of the Russian Federation). That is, for example, even if the employee received the salary for August in September, then the date of receipt of income is still considered to be August 31 (the last day of this month). This is provided for by paragraph 2 of Article 223 of the Tax Code of the Russian Federation. Therefore, in relation to salaries, this date is transferred to line 100 “Date of actual receipt of income”.

But with respect to bonus payments, the approach is different. In Letter No. BS-4-11/10169 of the Federal Tax Service dated 08.06.16, it is explained that when transferring personal income tax from the premium amount, paragraph 1 of Article 223 of the Tax Code of the Russian Federation should be followed. It provides that the date of actual receipt of income is the day of payment of income, and not the last day of the month.

Paragraph 2 of Article 223 of the Tax Code of the Russian Federation says that the date of receipt of earnings is the last day of the month. However, when paying bonuses, do not take this item into account.

In addition, paragraph 4 of Article 226 of the Tax Code of the Russian Federation obliges tax agents to withhold the accrued amount of personal income tax upon actual payment of income. And the tax should be transferred to the budget no later than the day following the day the income is paid (clause 6, article 226 of the Tax Code of the Russian Federation). Therefore, it is necessary to withhold personal income tax upon the actual issuance of a bonus to an employee. There is no need to wait for the end of the month (letter of the Ministry of Finance of Russia dated March 27, 2015 No. 03-04-07 / 17028).

If we summarize all of the above without confusing wording from the Tax Code of the Russian Federation, then in section 2 of 6-personal income tax reflect the payment of premiums as a separate block:

on line 100 - the date of payment of the bonus;

on line 110 - the same date as on line 100;

on line 120 - the next day after the one indicated on line 110;

on line 130 - the amount of the premium;

on line 140 - the amount of personal income tax.

One-time bonus in the middle of the month

Let's give an example of how the reflection of the premium in 6-personal income tax should look like in real life.
Suppose that Alpha LLC on August 15, 2016 paid the employee a one-time bonus for the holiday in the amount of 15,000. On the same day, the accountant needs to withhold tax in the amount of 1,950 rubles (15,000 × 13%) from the bonus. Not later than the next day (August 16), the tax should be transferred to the budget. Under such conditions, show the one-time premium in 6-personal income tax for 9 months of 2016 as follows:

Bonus paid along with salary

But what to do if the bonus is paid along with the salary? How to show it in section 2 of the calculation of 6-personal income tax?
In such a situation, the premium in section 2 should also be highlighted as a separate block.

Suppose that Progress LLC paid the salary and bonus for July on August 5, 2016. The total amount of the payment is 65,000 rubles. For the salary, the date of receipt of income will be July 31, and for the bonus - August 5. The amount of the award is 10,000 rubles. The amount of tax on the premium amounted to 1,300 rubles (10,000 × 13%). The premium paid in 6-personal income tax for 9 months of 2016 must be reflected in a separate block of section 2:

Show a salary of 55,000 rubles (65,000 - 10,000) in a separate block. “Mixing” the bonus and salary together (in one block) should not be.

Conclusion: one-time bonuses are shown in 6-personal income tax on the date the bonus was issued. The last day of the month dates the salary, but not bonuses.

Grouping awards into one block

The above procedure for reflecting premiums in lines 100, 110, 120, 130 and 140 of Section 2 applies to all types of incentive bonuses. In the indicated way, in the calculation of 6-personal income tax, you show monthly, quarterly and annual bonuses: allocate them separately from the salary and mark the day of payment as the date of actual receipt of income (clause 1 of article 223 of the Tax Code of the Russian Federation). In the same way, show bonuses in kind (subclause 2, clause 1, article 223 of the Tax Code of the Russian Federation).

However, please note that all awards in section 2 can be grouped together (in one block) if they have the same date of actual receipt of income. That is, if, for example, on October 5, 2016, employees were paid both the monthly bonus for September and the quarterly bonus for the 3rd quarter, then both of these payments can be combined in one block of section 2.

If the monthly bonus is wages

Some employers are willing to pay employees monthly bonuses or bonuses, regardless of performance. And in employment contracts you can find similar wording: "The employee is paid a monthly bonus in the amount of 12,000 rubles."

In this case, the employer is obliged to give the employee a bonus or bonus every month, regardless of the performance. And such a payment is already a salary, and not an incentive payment. And for income in the form of wages, the date of actual receipt of income is the last day of the month for which the salary was calculated (clause 2 of article 223 of the Tax Code of the Russian Federation). Therefore, monthly bonuses, which are wages, do not need to be separately allocated in section 2.

Suppose that Stella LLC, under the terms of the employment contract, is obliged to pay the employee a salary of 30,000 rubles and a bonus of 15,000 rubles every month. The total amount of wages for the month is 45,000 rubles (30,000 + 15,000). Divide this amount by salary and bonus in section 2 should not be:

But be careful: this rule does not apply to quarterly and annual bonuses. Always write them separately in section 2, since they are not related to the monthly salary.

We reflect premiums in section 1

Section 1 of 6-NDFL shows the total amount of accrued income, deductions, as well as the total amount of accrued and withheld tax.

Section 1 must be filled out on a cumulative total for the first quarter, six months, nine months and a year (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650). In section 1, include income (deductions, tax amounts) from transactions made during the reporting period. For example, in section 1 of the calculation for 9 months of 2016, indicators for the period from January 1 to September 30 inclusive should be reflected. So, in particular, in section 1 you need to show:

on line 020 - the entire income of employees on an accrual basis from the beginning of the year.
on line 040 - the amount of calculated tax on an accrual basis from the beginning of the year.

Suppose that in the period from January 1 to September 30, 2016, employees are paid wage in the amount of 985,000 rubles. This amount already includes bonuses paid for 9 months in the amount of 140,000 rubles. The entire amount of earnings, including bonuses, must be shown on line 020. And the tax calculated on this entire amount is transferred to line 040 of the calculation for 9 months of 2016. The tax amount is 128,050 rubles (985,000 × 13%).

Simply put, reflect the premiums in section 1 in the total amount of income and calculated tax. It is no longer necessary to allocate premiums separately in this section.

Annual and quarterly bonuses: a special approach

The letter of the Federal Tax Service dated January 24, 2017 No. BS-4-11 / 1139 contains very important explanations from the tax authorities on the issue of reflecting premiums in the calculation of 6-personal income tax. The meaning of these clarifications boils down to the fact that the method of determining the date of actual receipt of income in the form of a bonus for the performance of labor duties depends on the results of which period the employee was awarded (based on the results of the month, quarter or year).

For example, in the case of paying bonuses for the month, the date of actual receipt of income should be considered the last day of the month for which the bonus was accrued to the employee. For example, when paying a bonus at the end of December 2016, the date of receipt of bonus income is 12/31/2016. If the bonus is paid based on the results of work for the quarter or year, then you should rely on the date of the bonus order.

Suppose that the bonus based on the results of work in 2016, based on the order of the employer dated 01/17/2017, is paid on 02/06/2017. In such a situation, the annual premium should be reflected in the 6-personal income tax for the first quarter of 2017 as follows:

Section 1:

in lines 020, 040, 070 - the corresponding total indicators;
on line 060 - the number of individuals who received income.

Section 2:

on line 100 "Date of actual receipt of income" - 01/31/2017;
on line 110 "Date of tax withholding" - 02/06/2017;
on line 120 "Term for tax transfer" - 02/07/2017;
on lines 130 "Amount of income actually received" and 140 "Amount of tax withheld" - the corresponding sum indicators.

The position on awards has changed!

The date of income is the day when such bonus was paid. Therefore, include production annual, semi-annual and quarterly bonuses in the personal income tax base of the month in which they were paid (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). This is stated in the letters of the Ministry of Finance of Russia dated September 29, 2017 No. 03-04-07 / 63400, the Federal Tax Service of Russia dated October 5, 2017 No. GD-4-11 / 20102.

Earlier, employees of the Federal Tax Service of Russia explained that the date of income should be considered the last day of the month on which the order to pay the bonus is dated (letter dated January 24, 2017 No. BS-4-11 / 1139).

Bonuses reflected along with salary: what to do

It is worth recognizing that the situation with the reflection of premiums in 6-personal income tax is rather confusing. Therefore, we do not exclude that some accountants could make a mistake and show the bonuses paid along with the salary. That is, do not allocate bonuses in section 2 in a separate block, but group bonuses together with salary and indicate the date of receipt of income - the last day of the month.

In such a situation, it makes sense to clarify the calculation of 6-personal income tax, since an incorrect date for receiving income in the form of a premium entails an incorrect date for the tax payment line (line 120 in section 2). If an inaccuracy in section 2 is found by the tax authorities, then the tax agent will be fined 500 rubles for false information (Article 126.1 of the Tax Code of the Russian Federation). This penalty can be avoided if you manage to detect the inaccuracy and submit an updated calculation before the inspectors find the error. Moreover, filing clarifications will avoid confusion in accounting.

If you decide to clarify the premiums in the calculation of 6-personal income tax, then indicate in the corrective calculation the indicators from the original report, but already corrected.

Enterprises, along with monthly payrolls, pay bonuses to employees - incentives. Additional amounts of earnings are established by labor, collective agreements, are systematic or one-time. Depending on the type of bonus payments, a different procedure for determining the retention period is applied. In the article we will talk about the reflection of the premium in 6 personal income tax, consider examples of calculations.

Persons reporting form 6-NDFL

The form is submitted by organizations or individual entrepreneurs that make payments to individuals and are responsible for calculating personal income tax, paying amounts to the budget. The calculation contains information about the income accrued to employees, including taxable incentive payments. The form is submitted quarterly and at the end of the annual period. A number of indicators are formed on an accrual basis, the rest relate to payments made in the reporting quarter. Formation of incentive payments is carried out in stages:

Creation of internal documents at the enterprise confirming the legality of the operation.
Issuance of awards.
Calculation of the amount of remuneration.
Setting a payment date.
Tax calculation.
Transfer of the amount of the obligation.

Data on the amounts and timing of transactions are entered into the calculation. Each of the payments is first calculated separately by type of income, then summarized by date of receipt. When summing up without distinguishing types, errors may be made when reflecting the dates in the reporting of the calculation and payment of tax. With the consistent introduction of amounts in the reporting, the probability of making an error decreases.

Characteristics of awards for various purposes

In the composition of wages, according to Art. 129 of the Labor Code of the Russian Federation, incentive payments are included. It is required to separate the amounts that are of a production nature and one-time, paid in the form of an incentive or by a certain date. Bonuses related to the performance of labor duties are assigned upon the performance of production indicators. The procedure for assigning bonuses of a production nature is established in the organization by the regulation on bonuses.

The decision to make payments is made by the head, reflecting the data in the order. The order contains the names of the recipients, amounts, grounds for receipt.

One-time bonuses of the enterprise are appointed regardless of labor indicators. The reason for the payment is holidays, the days of the company's establishment, employees' anniversaries and other reasons of a non-productive nature. The amounts are not taken into account as part of the company's expenses that reduce taxation. The source of collateral is profit. One-time bonuses are assigned on the basis of the order of the head of the enterprise, authorized by the meeting of founders or shareholders.

Determination of the timing of the receipt of incentive remuneration

The day of receipt of the amounts (withholding of personal income tax) is set depending on the type of bonus, confirmed by the accompanying documents. The legislation sets the following deadlines:

The last day of the month for bonuses based on labor indicators.
The day of actual receipt of the amount of a one-time bonus not related to the performance of duties by the employee.
The last day of the month of issuing the order in the implementation of bonuses based on the results of the quarter or year.

A different deadline for determining the receipt of income is established for cases of payment of amounts based on the results of a quarter or a year. Here you need to focus on the date of issue of the order. The Federal Tax Service of the Russian Federation determined the procedure in a letter dated January 24, 2017 No. BS-4-11 / [email protected], indicating that when paying a quarterly or annual bonus the date is considered the last day of the month in which the order on the appointment of the stimulus was issued.

The coding for the reflection of amounts in reporting, established for various premiums

For a more detailed reflection of data on the accrual of premiums, a number of codes are provided in the reporting. New data entered from 12/26/2016.

Foundation of the Prize	Encoding	Income period
Monthly bonus as a component of salary	2 000	Last day of the month
Award with monthly payments for production achievements	2 000	Similarly
Bonuses paid quarterly or once a year for performance	2 002	Last date of the month in which the order was issued
Non-recurring bonuses covered by profit	2 003	Day of actual receipt of incentive reward

The legislator does not specify the position of what amounts are produced at the expense of profits. Performers are included in the amount of incentive payments at the expense of profits left after tax. The amounts are not related to the performance of duties and are of a one-time nature. In the event that bonuses based on labor indicators are paid simultaneously for several periods, the date of receipt of the amounts is considered the last day of the month of the payment transaction.

Lines for reflecting premiums in the calculation

Section 2 of the calculation is filled in for transactions made during the reporting quarterly period. The section is intended for entering information about the dates of operations for generating income and taxation.

Line number	Date information for one-time awards	Date information for production bonuses
100	Information about the day of issuing the bonus from the cash desk of the organization or by transferring it to the employee's personal account	Last day of the month
110	Date of withholding tax when paying a bonus	Date of actual payment
120	date transfers of personal income tax, defined as the next business day after the settlement	In accordance with the terms of payment of one-time bonuses

Entering into the reporting data on bonuses that differ in the period of receipt

Organizations make incentive payments for various reasons. In one billing period there may be appointment and payment of more than one type of bonus. Each amount is reflected in a separate block in lines 100-140 of the calculation.

Example 1 The Sokol LLC enterprise produces annual bonuses by the day of registration of the company on July 21. The amount of remuneration amounted to 35,700 rubles. The monthly performance bonus for July amounted to 68,000 rubles. The order and the issuance of funds were made on July 31. The reporting of Sokol LLC reflects indicators for individual blocks.

Calculation line	Lump sum indicators	Indicators for monthly payment
100	21.07.2017	31.07.2017
110	21.07.2017	31.07.2017
120	07/24/2017 (the first working day after the settlement)	01.08.2017
130	35 700	68 000
140	4 641	8 840

When paying lump sums and wages, there is a discrepancy between the dates the employee receives remuneration. The day of receipt of one-time amounts is the date of payment, when paying for work, the receipt of income is the last day of the month.

Simultaneous receipt of basic, incentive and other income

Payments of wages and bonuses may coincide in one period. So, when an enterprise uses a salary-bonus system of remuneration, the amounts are divided by codes, but in section 2 they are indicated simultaneously. For individual incentive amounts in terms of performance indicators, the dates coincide with the dates with wages. The time of receipt of amounts is the last day of the month, regardless of whether the date falls on a non-working calendar day. No separate allocation is required.

Example 2 The Sokol LLC enterprise makes payments for the successful fulfillment of obligations in accordance with production indicators once a month. The order based on the results of work in April was issued on 05/10/2017. The amount of the award was 75,600 rubles. The amount of accrued wages for May amounted to 185,300 rubles. In the calculation, Sokol LLC provides information:

Monthly bonus amounts in the reporting are not allocated as a separate block from wages or other income related to wages if the dates of actual receipt of the amounts coincide.

Other amounts in the composition of wages, for which the terms do not coincide, are reflected in the statements separately. So, when paying employees for vacation pay, taxable compensation amounts, the tax must be withheld upon payment. Agents must transfer the amount of tax before the end of the month of the calculation.

Reflection of unpaid amounts

One-time bonuses are reflected in the financial statements when they are actually issued. The amounts assigned by the order and not paid to persons are indicated in section 1 when calculating the amounts and calculating the tax. Due to the fact that the amounts were not paid in a timely manner, data are not presented in section 2 when compiling reports. Skipping the payment of the calculated tax when accruing, but the absence of payments, entails the imposition of a penalty fee.

Responsibility for reporting

For refusal to perform the duties of a tax agent in the form of providing information on taxation individuals sanctions are imposed under Article 126 of the Tax Code of the Russian Federation. The amount of the fine is 1,000 rubles for each monthly period from the date of the due submission of the calculation. Full and incomplete months of missed deadlines are taken into account.

Errors made in the formation of reporting data also entail the imposition of sanctions. In case of violation of the deadlines for calculating taxes and transferring the amount to the budget, penalties are imposed for each day of delay. The arrears identified in the calculation must be included in the budget. If erroneous information is discovered by the taxpayer himself and the timely submission of an updated calculation after payment of the arrears, the fine is not charged.

Rubric “Questions and answers”

Question number 1. Is it possible to classify payments as bonuses for production purposes in the absence of internal acts characterizing the ownership of the amounts?

No, in the absence of relevant documents, acts, provisions of contracts, it is impossible to attribute the amounts to production bonuses.

Question number 2. Is the issuance of an order required to make incentive payments?

All bonus amounts are carried out on the basis of the order of the head, establishing specific persons and the amount set for promotion.

Question number 3. Is it required to specify accounting policy payout codes?

The enterprise must determine the list of premiums assigned to different codings depending on the basis and characteristics of payments. Changes to the new premium codings must be made from 2017.

Question number 4. Are deductions due to the employee not used in the month of operations applied to the amount of bonuses?

Incentive payments can be reduced by taxing the amounts on the deductions due in the month of calculation. In most cases, deductions apply to lump-sum bonuses that are taxed upon payment.

How to reflect the premium paid in 2019 in 6-personal income tax? See how the type, term and frequency of payment of bonuses affects the completion of 6-personal income tax. And also download detailed examples of filling out 6-personal income tax for different types of payments - one-time, quarterly and annual bonuses.

All awards in 2019 are divided into production and non-production. Production - these are bonuses that are associated with the results of an employee's work for a certain period of time (month, quarter, year, or any other period specified by the employer). Non-productive - these are bonuses that are paid at the discretion of the company, for example, on holidays or anniversaries.

Also, bonuses are usually divided according to the timing of payments:

one-time;
monthly;
Quarterly;
Annual.

However, these terms are not strictly established and the employer has the right to choose other periods for which bonuses are calculated.

Reflection of the premium in 6-personal income tax

The employee is obliged to pay personal income tax for each bonus, regardless of its basis (industrial or non-industrial). And since in 6-NDFL the accountant shows all payments from which tax is calculated and withheld, then any premium will be included in the report.

Such payments should be reflected in section 2, so below we will consider the procedure for filling out only this section. The rest of these forms are filled out in the usual way, regardless of whether there are incentive payments or not. We will deal in detail with the order of filling, and then we will see examples for each individual case.

Monthly bonuses

If the production bonus is monthly, then the date of actual receipt of income will be the last day of the month. For example, for May 2019 - 05/31/2019.

In this case, the procedure for filling out section 2 of the 6-NDFL form will be similar to the procedure for filling out the same section for paying wages. Moreover, if the dates of payment of salaries and bonuses coincide, then these amounts can not be separated: indicate information on them in lines 100 - 140 with single indicators:

Line 100 - the last day of the month for which the salary and bonuses are accrued;
Line 120 - the actual date of tax transfer;
Line 130 - the total amount of salary and monthly bonus;
Line 140 - the total amount of personal income tax withheld from all payments.

If the dates of salary and bonus payments are different, you will have to separate the data. In this case, the monthly bonus should be reflected in section 2 of the 6-NDFL form as follows:

Line 100 - the last day of the month for which the bonus was calculated;
Line 110 - the actual date of the day of payment;
Line 120 - the actual date of tax transfer from the bonus;
Line 130 - the amount of the monthly incentive payment;
Line 140 - the amount of personal income tax withheld.

Below we will consider a detailed example with a sample of filling out 6-personal income tax in the case of paying monthly bonuses.

Quarterly and annual awards

For quarterly and annual bonuses, the same rules apply for reflecting them in section 2 of the form. it must be filled out without reference to the period for which bonuses are accrued:

Line 130, 140 - the corresponding amounts of premium and personal income tax.

One-time bonuses

The company may also provide for one-time production incentive payments, for example, for the performance of certain work by an employee. In this case, the procedure for filling out section 2 will be as follows:

Line 100 - the date of the actual payment of the premium;
Line 110 - the same date as line 100;
Line 120 - tax withholding date (i.e. the first business day after the date of withholding and payment of the premium);

There are incentive payments that are not related to the employee's job duties, such as holidays or anniversaries. In this case, the report must be filled out after the fact, regardless of the date of the order of the head:

Line 100 - date of actual payment;
Line 110 - the same date as line 100;
Line 120 - tax withholding date (i.e. the first business day after the date of withholding and payment of the premium);
Line 130, 140 - the corresponding amounts of the bonus and personal income tax.

Premium in 6-personal income tax: an example of filling

EXAMPLE 1. Monthly bonus in 6-personal income tax - the date of payment coincides with the issuance of salaries
The due date is the 10th of every month.

EXAMPLE 2. Monthly bonus in 6-personal income tax - the payment date does not coincide with the date of salary payment
Salary for May 2019 - 115,000 rubles.
Monthly bonus - 13,000 rubles.
The payment deadline is the 10th of each month.
The bonus payout period is the 15th day of each month.

Section 2 of Form 6-NDFL in this case will be filled out as follows:

EXAMPLE 3. Quarterly premium in 6-personal income tax
By order of the head of April 17, 2019, based on the results of work for the 1st quarter of 2019, employees were awarded a quarterly bonus in the amount of 350,000 rubles.
The award was paid on April 23, 2019. The tax was withheld on the same day, transferred to the budget on April 24, 2019.

This premium will be reflected in the form 6-NFDL for the 2nd quarter of 2019 and section 2 in this case will be completed in the following order:

EXAMPLE 4. Annual premium in 6-personal income tax
By order of the head of March 15, 2019, based on the results of work for 2018, employees were awarded an annual bonus in the amount of 600,000 rubles.
The award was paid on March 20, 2019. The tax was withheld on the same day, transferred to the budget on March 21, 2019.

This premium will be reflected in the 6-NFDL for the 1st quarter of 2019 in the following order:

EXAMPLE 5. One-time production bonus
To ensure a fast and high-quality transition to new program accounting employees were paid a one-time bonus on June 18, 2019 based on the order of the head of June 7, 2019. The amount of the award is 90,000 rubles.

Section 2 complete in the following order:

EXAMPLE 6. One-time non-production premium in 6-personal income tax
Based on the order of the head of June 4, 2019, the employee was paid an anniversary bonus in the amount of 40,000 rubles.
The bonus payment date is June 5, 2019, the tax was withheld on the same day, transferred to the budget on June 6, 2019.

Section 2 must be completed as follows:

How to reflect the premium in 6-personal income tax, if it is paid along with the salary

Monthly premium, which is usually paid at the same time as salary can be reflected in section 2 of form 6-NFDL as a single amount (salary + bonus). This is possible due to the fact that the date of accrual of the monthly bonus and wages coincide - the last day of the corresponding month, and when these amounts are paid on the same day, other dates reflected in section 2 of form 6-NFDL also coincide. See Example 1 above in this article for details.

When paying other types of bonuses (industrial and non-industrial), it will not be possible to reflect the bonus and salary as a single amount, even if they are paid on the same day: the dates of actual receipt of income will differ.

For salary - the last day of the corresponding month;
For a bonus, the date when the bonus was actually paid to the employee.

Let's look at an example.

EXAMPLE 7. Annual premium in 6-personal income tax

By order of the head of March 1, 2019, following the results of work for 2018, employees were awarded an annual bonus in the amount of 600,000 rubles.

Salary for February 2019 - 150,000 rubles. (personal income tax - 19,500 rubles);
Annual bonus for 2018 - 600,000 rubles. (personal income tax 78,000 rubles)

Section 2 of Form 6-NFDL for the 1st quarter of 2018, fill out as follows:

Section 2 will be completed in a similar manner when paying all other bonuses, except for monthly ones.

IMPORTANT! Difference in at least one date - gives grounds for filling in a separate block of lines.

How to reflect in 6-personal income tax a bonus paid in the middle of the month

If the monthly bonus is paid separately from wages (on a different day), then it must be reflected in a separate data block. For more information on how to fill out section 2 in this case, see example 2 of this article.

All other bonuses are shown as a separate block from the salary data in section 2 of form 6-NFDL, regardless of the date of payment of such bonus. This is due to the fact that the date of actual receipt of income for any bonus (except monthly) will be the date of payment, and for wages, such date is the last day of the corresponding month. Therefore, line 100 for salaries and bonuses in this case will differ, which means that it is necessary to divide the data about them into 2 blocks.

6-NDFL: tax payment deadline for premium

Personal income tax from bonuses must be withheld by the employer in the usual manner - at the time of actual payment and transferred to the budget no later than the next business day.

We have compiled a table for you in which you can see the dates of accrual and withholding of tax.

The calculation of 6-personal income tax reflects all the income of individuals, upon payment of which it is necessary to calculate, withhold and transfer personal income tax. Such income includes, in particular, bonuses. On the example of the program "1C: Salary and personnel management 8" edition 3, we will consider the features of calculating personal income tax from bonuses that are part of wages, taking into account the application standard deductions in various situations, and the order of reflection in 6-personal income tax.

Bonus income categories

Order No. ММВ-7-11/ dated November 22, 2016 [email protected] The Federal Tax Service of Russia approved income codes for accounting for premiums: 2002 and 2003.

Income code 2002 is for pay related bonuses. In a letter dated 07.08.2017 No. SA-4-11 / [email protected] The Federal Tax Service of Russia clarified that remuneration with income code 2002 includes the following types premiums:

bonuses paid: according to the results of work for the month, quarter, year;
one-time bonuses for the performance of a particularly important task;
awards in connection with the award of honorary titles, with the awarding of state and departmental awards;
remuneration (bonuses) for achieving production results;
premiums paid budget institutions;
other similar awards.

Income code 2003 is assigned to remuneration paid out of the organization's profits, special purpose funds, or earmarked revenues.

The tax department explains that the income code 2003 reflects remuneration (bonuses) not related to the performance of labor duties:

for anniversaries;
for the holidays;
for sports achievements;
other bonuses not related to the performance of labor duties.

When filling out line 100 of Section 2 of form 6-NDFL (approved by order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11 / [email protected]) the date of actual receipt of income is determined taking into account the provisions of Article 223 of the Tax Code of the Russian Federation.

The income code does not unambiguously determine the date of actual receipt of income in the form of a bonus. Letters of the Ministry of Finance of Russia dated 04.04.2017 No. 03-04-07 / 19708 and dated 09.29.2017 No. 03-04-07 / 63400 indicate that the date of actual receipt of income in the form of a monthly bonus, which is an integral part of wages, is the last date the month for which the bonus was awarded. For all other types of bonuses, this is the day when the money was withdrawn from the cash desk or transferred from the company's account to the employee's card.

In the program "1C: Payroll and Human Resources Management 8" edition 3, starting from version 3.1.4, the requisite is used to set the date of actual receipt of income Income Category. You can choose from one of three categories:

Salary;
;
Other income.

Rice. 1. Card "Type of calculation" for calculating the premium

For accruals With income code"2002" Income Category becomes important Salary if in the directory Kinds personal income tax the flag is set in the card of this code Compliant with wages. In this case Date of actual receipt of income will be the last date of the month for which the premium is calculated. In other cases, the day when the money was withdrawn from the cash register or transferred from the company's account to bank card worker.

Application of standard deductions when calculating premiums

The premium can be paid together with an advance payment, with a salary or in an inter-settlement period. The tax should be withheld simultaneously with the transfer of income to the employee. And in order to withhold the tax, it is necessary to calculate the tax base. It is at this moment that the Tax Code of the Russian Federation provides for the provision of deductions (clause 1, article 218 of the Tax Code of the Russian Federation). However, pre-payroll deductions may be redundant as post-payroll deductions total income employee exceeds the limit at which deductions are taken into account. Recall that in 2017 the maximum the tax base is 350,000 rubles.

The program "1C: Payroll and HR 8" version 3 automatically handles such situations, and the recalculation of personal income tax occurs when the salary is calculated. Consider cases of additional personal income tax and their reflection in the report 6-personal income tax.

Case 1. Deduction provided when calculating the premium

Employee S.S. Gorbunkov registered the right to social deduction with code 126 for the first child. After calculating wages for September, the tax base for determining the right to deduction amounted to 300,000 rubles. In mid-October, a decision was made to pay a bonus of 10,000 rubles.

In accordance with the regulation on bonuses adopted by the organization, the bonus with the code 2002 has the category Other income from employment and paid in the inter-settlement period. Payment date of this award is scheduled for 10/11/2017. When paying the premium, personal income tax must be withheld. Therefore, it is necessary to calculate the tax when it is charged.

Since the calculation base on October 11, 2017, taking into account the bonus, is 310,000 rubles, the social deduction for a child in the amount of 1,400 rubles. should be applied. note that at the time of accrual and payment of the bonus, the accountant cannot foresee how much the employee will be paid, since unplanned events may occur (for example, unpaid leave, absenteeism, death, etc.). The calculated personal income tax is 1,118 rubles. ((10,000 rubles - 1,400 rubles) x 13%)). When transferring Money, which must be paid to the employee, the tax is withheld and transferred to the budget system of the Russian Federation no later than the next day.

At the beginning of November, the payroll period begins. Employee S.S. Gobunkov worked regularly throughout the month, and he receives a full salary for October - 75,000 rubles. Taking into account the salary received, the tax base for calculating the right to deduction is 385,000 rubles. (300,000 rubles + 10,000 rubles (bonus) + 75,000 rubles (salary)), which exceeds the limit value of 350,000 rubles. Thus, in October S.S. Gorbunkov loses the right to a deduction. The deduction has been unduly applied and is subject to reversal. When calculating wages, additional tax is charged.

Accrued personal income tax for salary payment is 9,750 rubles. (75,000 rubles x 13%)).

Personal income tax on the premium is additionally charged in the amount of 182 rubles. (10,000 rubles x 13% - 1,118 rubles). The deduction applied to the premium is 1,400 rubles. now refers to all income for October (85,000 rubles). The deduction is distributed in proportion to income: 164.71 rubles. accounts for the premium and 1,239.29 rubles. - for payroll.

The salary is transferred to the accounts of employees on 11/06/2017. The payroll registers the amount of tax payable separately by Types of income: Other income from employment- 182 rubles. And Salary- 9 750 rubles. Additional accrued 182 rubles. tax must be transferred no later than the day following the day of payment of wages. This is the picture that Section 2 of the annual report 6-NDFL displays (Fig. 2).

Rice. 2. Section 2 of Form 6-NDFL for the year for Case 1

Lines 110 and 120 define the period when the tax in the amount specified in line 140 is due to be transferred. That is, the additional accrued 182 rubles. must be transferred between 06.11.2017-07.11.2017. In this case, the value of line 130 of the block corresponding to the additional tax charge is 0. Income in the amount of 10,000 rubles. and the tax withheld from it on 10/11/2017 in the amount of 1,118 rubles. displayed as a separate block.

These blocks cannot be combined. If you add 182 rubles. in the block that displays the calculation of the premium, then a debt is formed for the tax agent, because the indicated 182 rubles. could not be transferred within the period of 10/11/2017-10/12/2017, since at that time there was no such debt. Inclusion of the premium amount of 1,000 rubles. and withheld tax of 1,118 rubles in the additional charge block will lead to a violation of the reflection of the date of actual receipt of income and the date of tax withholding. And this is fraught with fines.

The 6-NDFL report generated in the 1C: Payroll and HR 8 program, edition 3, fully corresponds to the situation in Case 1 and does not create any trouble for the tax agent due to the fact that social deductions legally applied in the middle of the month, in at the end of the month were redundant.

Case 2. Double deduction given when calculating the premium

Employee S.S. Gorbunkov registered the right to a social deduction with code 126 for the first child. After calculating wages for September, the tax base for determining the right to deduction amounted to 300,000 rubles. In mid-October, a decision was made to pay a bonus of 10,000 rubles. In accordance with the regulation on bonuses adopted by the organization, the bonus with the code 2002 has the category Other income from employment and is paid together with the October salary on the day set for the payment of the salary in November. Features of the distribution of bonuses in the organization provide that the accrual is made according to a separate document before the salary is calculated. At the time of accrual of the bonus (10/11/2017), which is scheduled to be paid on 11/06/2017, the total income of the employee, taking into account the bonus, is 310,000 rubles. Social deductions for a child in the amount of 1,400 rubles. should be applied twice: both for October and for November. The use of deductions for two months is due to the fact that you need to withhold tax when paying income. Accordingly, the calculation should be made on the date of payment of income. There is no information on subsequent accruals yet. The calculated personal income tax is 936 rubles. ((10,000 rubles - 2,800 rubles) x 13%)).

The payment of the bonus is planned along with the salary. Payroll takes place on 11/03/2017 before the transfer of funds to the employee. Unnecessarily applied deductions to income of the form Other income from employment at the same time, they are reversed, and additional tax is charged in the amount of 264 rubles. The payroll registers in the 1C: Payroll and Human Resources 8 program, edition 3, the withholding of tax on the day of payment of wages by income category, taking into account the documents that accrued it. note, in the form of decryption of personal income tax in the payroll Income Category named Type of income.

Type income tax Salary with the date of receipt of income on the last day of the month (31.10.2017) is 9,750 rubles. personal income tax on Other income from employment with the date of receipt of income on the day the money is transferred to the employee’s account (11/06/2017) is stored separately in two amounts in accordance with accrual documents: 936 rubles. (document Prize) and 364 rubles. (document Payroll and contributions). In this case (Case 2), in Section 2 of the 6-NDFL annual report, the premium tax is combined into one block due to the coincidence of the dates of actual receipt of income, tax withholding and transfer period (Fig. 3).

Rice. 3. Section 2 of Form 6-NDFL for the year for Case 2

Case 3. Personal income tax is not charged when calculating the premium

Recall that in order to display in the program "1C: Salary and personnel management 8", edition 3 of the bonus, which is part of the salary, it is necessary in the form of a reference card Type of income personal income tax set flag for income code 2002 Compliant with wages. note, that at the same time for all types of accruals with this income code Income Category installed Salary(Fig. 4).

Rice. 4. Reference card "Type of personal income tax" for the income code 2002

In the form of a document Prize for this type of premium, personal income tax is not calculated.

For the premium paid in the inter-settlement period, for which Income Category installed Salary the date of actual receipt of income is the last day of the month and personal income tax is fully calculated when calculating salaries.

The employee's total income exceeds 350,000 rubles, and deductions are simply not provided this month. In this case (Case 3), Section 2 of the 6-NDFL annual report does not allocate premium tax.

In the corresponding bonus block of the 6-NDFL report, line 140 indicates 0, and in the salary payment block - total amount tax (Fig. 5). In this case, personal income tax must be transferred on time, no later than the day following the day the salary is transferred.

Rice. 5. Section 2 of Form 6-NDFL for the year for Case 3

Report 6-NDFL in "1C: Salary and Personnel Management 8" edition 3 always corresponds to documents for calculating payroll, calculating taxes and transferring funds to employees' accounts. It is important to ensure that the bonus settings in the program comply with local regulations, the salary regulations adopted by the organization.

In order to be correct with respect to bonuses paid to employees for the performance of labor duties (the same applies to non-production bonuses), you need to know:

the date of actual receipt of income in the form of a bonus (as of this date, the amount of personal income tax is calculated - clause 3 of article 226 of the Tax Code of the Russian Federation);
date of deduction of the calculated amount of tax;
the date when the deadline for transferring the calculated and to the budget ends.

When is the bonus income actually received?

date actual receipt income is determined in the manner prescribed by Art. 223 of the Tax Code of the Russian Federation. If income is paid in cash, then general rule the date of actual receipt of income is the day of payment of income, including the transfer of income to the taxpayer's accounts in banks or, on his behalf, to the accounts of third parties. This rule should be applied in the case of payment of a non-production bonus, but not a bonus for the performance of labor duties. Let's explain.

This rule does not apply to income in the form of wages, since the date of their actual receipt (regardless of the form of payment) is the last day of the month for which the taxpayer was accrued income for the performed labor duties in accordance with employment contract(contract) (clause 2, article 223 of the Tax Code of the Russian Federation). Thus, our task is to determine whether the bonus for the performance of labor duties is an element of remuneration.

From part 1 of Art. 129 of the Labor Code of the Russian Federation it follows that wages (remuneration of an employee) include three components:

remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed;
compensation payments(surcharges and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories subjected to radioactive contamination, and other compensation payments);
incentive payments (additional payments and allowances of a stimulating nature, prizes and other incentive payments).

Based on Art. 135 of the Labor Code of the Russian Federation, the salary for an employee is established by an employment contract in accordance with the remuneration systems in force for this employer. In turn, the systems of remuneration, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, systems of additional payments and allowances of a stimulating nature and bonus systems, are determined by collective agreements, agreements, local regulations according to labor legislation and other normative legal acts containing labor law norms.

In this regard, if bonuses are related to the performance of employee duties and are of a stimulating nature, they are an element of remuneration. But there is a caveat: bonuses can be accrued for a period other than the one for which wages are paid. Bonuses can be monthly, quarterly, annual, one-time. Moreover, the Labor Code does not provide for any special procedure and terms for issuing bonuses. According to officials, the following rules may be included in the bonus provision:

a bonus to employees based on the results of work for a period determined by the bonus system, for example, for a month, is paid in the month following the reporting month (or a specific bonus payment period is indicated);
the bonus to employees based on the results of work for the year is paid in March of the next year (or a specific date for issuing the bonus is indicated).

If the bonus is paid based on the results of work for the month, then there are no problems with determining the date of actual receipt of income - this is the last day of the month for which the bonus was accrued.

But the date of actual receipt of the employee's income in the form of a bonus for the performance of labor duties based on the results of work for the quarter (year) of the Federal Tax Service, based on the Definition of the Armed Forces of the Russian Federation of 04/16/2015 N 307-KG15-2718, proposes to consider the last day of the month that the payment order is dated bonuses to employees based on the results of work for the quarter (year) (Letter dated 01/24/2017 N BS-4-11 / [email protected]).

Note! Previously, officials, when setting the date of actual receipt of income in the form of a bonus, oriented tax agents on the day the income in the form of a bonus was paid to the taxpayer, including the transfer of income to his bank accounts, without specifying which specific bonus was in question. For more information, see the Letters of the Federal Tax Service of the Russian Federation dated 08.06.2016 N BS-4-11 / [email protected], Ministry of Finance of the Russian Federation dated 03/27/2015 N 03-04-07 / 17028 (Sent for information and use in work by Letter of the Federal Tax Service of the Russian Federation dated 04/07/2015 N BS-4-11 / [email protected]). From which it could be concluded that the officials considered it necessary to apply the stated approach to any types of bonuses. And only in the Letter of the Federal Tax Service of the Russian Federation dated 08/01/2016 N BS-4-11 / [email protected] there was a specification: it contains explanations on how to fill out the calculation in the form of 6-NDFL when paying income in the form of an anniversary bonus.

When is the calculated amount of personal income tax withheld and transferred to the budget?

By virtue of paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, tax agents are obliged to withhold the accrued amount of tax directly from the income of the taxpayer when they actual payment taking into account the specifics established for the payment of income in kind and the receipt of income in the form of material benefits. Thus, the date of withholding the calculated amount of personal income tax coincides with the date of actual payment of the bonus.

As for the transfer of the amount of calculated and withheld tax to the budget, this obligation by the tax agent must be fulfilled no later than the day following the day the income is paid to the taxpayer (clause 6 of article 226 of the Tax Code of the Russian Federation). (Otherwise applies only to the payment of income in the form of temporary disability benefits, including benefits for caring for a sick child, and in the form of vacation pay.) Taking into account the fact that the payment of personal income tax by virtue of paragraph 9 of Art. 226 of the Tax Code of the Russian Federation at the expense of tax agents is not allowed, on payment of personal income tax two days are given: the day of payment of income and the next business day.

Example 1. On February 13, 2017, in connection with the implementation of the plan in January 2017, a transport company paid employees a bonus based on the results of work in the specified month (together with the salary for January). In the same month (02/21/2017), an order was issued to pay a bonus based on the results of work in 2016. The annual bonus was paid on 03/16/2017.

The total premium for January 2017 is RUB 150,000. (personal income tax - 19,500 rubles), for 2016 - 580,000 rubles. (personal income tax - 75,400 rubles). Number of employees - 20 people.

On March 30, 2017, one of the employees received an anniversary bonus in the amount of 15,000 rubles. (personal income tax - 1,950 rubles).
Let's fill in the calculation in the form 6-NDFL for the 1st quarter of 2017 (excluding other data).

Example 2. Let's change the conditions of example 1. The annual bonus was paid on February 22, 2017.

We consider that in this case, 2 in terms of the annual bonus should be filled in in the same manner as described in the Letter of the Federal Tax Service of the Russian Federation dated March 24, 2016 N BS-4-11 / 5106 in a situation where the salary for January 2016 is paid on January 25, 2016.

The procedure for filling out the calculation in the form of 6-NDFL in the case of payment of bonuses to employees primarily depends on the date of actual receipt of such income. If the bonus is an integral part of the remuneration, that is, it is assigned for the performance of labor duties (it has an incentive character), then the date of actual receipt of income is the last day of the month for which the bonus was accrued or which dated the order to pay the bonus (if we are talking about a bonus not on results for the month). If the bonus is not related to the performance of labor duties, then when determining the date of actual receipt of income, they are guided by the day of its actual payment.