Page 100 120 6 NDFL December. Tax agent: concept and functions
Every quarter during the year, legal entities acting as agents for personal income tax are required to form declarations. When filling out, they are guided by the Tax Code and the order of the Federal Tax Service dated May 14, 2015. The report reflects information about the profit accrued for this period. In addition, they reflect information about personal income tax. The first part is filled in on an accrual basis from the beginning of the year. To fill in the second section, use the information tax registers reporting quarter. Consider in the review the features in 6 personal income tax filling lines 100.
For what period fill line 100
In the second part of the declaration, information is entered only for the reporting quarter:
- January - March - in the report for the 1st quarter;
- April - June - for the 1st half of the year;
- July - September - for the 3rd quarter;
- October - December - in the annual report.
Based on the norms of Article 223 of the Tax Code, BS 4-11-19829 and the principles for the formation of 6 personal income tax, line 100 in the personal income tax report 6 reflects the day the physical profit was received. persons. It does not matter whether the transfers were made through the cash desk of the organization or the current accounts of employees.
Depending on the profit received, the reflection numbers in line 100 are recognized:
- Wage- the last day of the month for which it was charged;
- vacation pay and sick leave payments - the day of transfer;
- compensation for retired employees - the last working day of the employee;
- profit under GPC agreements - the day of transfer;
- profit received in kind - the date of actual receipt of income;
- material gain from savings on interest - monthly on the last day of the month during the period of using the loan;
- travel allowances, where there were no supporting papers - the last day of the month in which the advance report was approved;
- and other transfers in favor of physical. persons.
The sequence of actions for the formation of indicators of the second section
To correctly and consistently fill out the second part of the calculation, follow the following algorithm of actions:
- Pick up payment orders for the transfer of personal income tax to the treasury.
- Select payment instructions for transfer Money and CSC on the payment of profits to employees for the reporting period. Arrange them in chronological order.
- Make a table showing:
- Dates of accrual and payment of profit;
- numbers when income tax retained and listed;
- the type of profit received;
- amounts of accrued income, deductions and income tax.
An analytical table will help determine the date reflections of personal income tax, income and timing of tax payment.
An example of filling in line 100 for the 1st quarter of the declaration 6 personal income tax
Salary in the organization withholding personal income tax-90 000 rub. Payments are made twice a month: on the 29th - an advance payment of 40,000 rubles. and salary for the previous month - on the 11th. Withholding personal income tax is made when paying wages. The next day the tax is transferred to the treasury.
Analytical registers for January - March will be filled in as follows:
- 11.01 - 50,000 - the second part of the salary for December, accrued on 31.12. Employees received advance payment on December 29 in the amount of 40,000;
- January 29 - 40,000 - advance payments for January were transferred;
- 05.02 - 8,500 - final settlement upon dismissal;
- February 10 - 50,000 - the second part of the salary for January was paid in advance in connection with the holidays;
- February 28 - 40,000 - advance payment for February paid;
- 09.03 - 50,000 - the second part of the salary for February was also paid earlier;
- March 29 - 40,000 - advance payment for March paid.
Earnings for March were accrued on the 31st in the amount of 50,000 rubles, it will be transferred on 11.04. This means that the withholding and transfer of personal income tax will be made in April.
Important! Earnings accrued in the last month of the previous year and paid in January of the first quarter are included in the second part of the calculation for the 1st quarter. This rule is regulated in BS 4-11-3058. The reflection of the carry-over earnings of the reporting year is explained in BS 4-11-4222.
Filling in the lines of the second part of the personal income tax declaration is as follows:
- 100 - December 31 - earnings for December;
110 – 11.01;
120 – 12.01;
130 – 90 000;
140 – 11 700.
- 100 - 01.31 - earnings for January;
110 – 09.02;
120 – 12.02;
130 – 90 000;
140 – 11 700.
- 100 -05.02 - final settlement upon dismissal;
110 – 05.02;
120 – 06.02;
130 – 8 500;
140 – 1 105.
- 100 -28.02 - salary for February;
110 – 09.03;
120 – 12.03;
130 – 90 000;
140 – 11 700.
In the 3rd quarter, the following transfers were made in the organization:
- 04.08 - 7 500 (payment for disability certificates). Personal income tax amounted to 975 rubles;
- 10.08 - 8,000 (holiday), including personal income tax 1,040 rubles;
- 25.08 – 15,000 (compensation for unused vacation), including tax 1,950 rubles.
The procedure for filling out the 2nd part of the report for this example:
Completing line 100 if earnings are paid early
If financial condition organization allows you to pay earnings to its employees ahead of schedule, it is equated to advance payments. In line 100, you must indicate the last day of the month for which the accruals were made.
At the same time, personal income tax is withheld in the first immediate payment of income to individuals. persons.
Filling in line 100 if earnings are paid both in cash and in kind
The management decided to pay earnings for July on August 5, partly in cash from the expense fund, partly in products in the amount of 25% of earnings with the written consent of the employees. This procedure does not contradict Article 131 of the Labor Code.
In this case, the profit both in monetary terms and in kind is recognized as received salary on the last day of the month for which the accrual was made (Article 223, paragraph 2 of the Tax Code).
In this case, personal income tax on profits received in kind is withheld from the cash part of income, since payments were made on the same day.
Reflection of a long-term GPC agreement
Let's consider the situation with an example.
The firm entered into a contract with face of the GPC agreement. Validity - 3 months. On the last day of every month, an act of acceptance of work performed is signed. The remuneration is paid on the 10th day of the next month.
On May 31, the first act was signed, respectively, the money was transferred on June 10. The next act was signed on June 30.
In the calculation for the half year, they indicate in line 100 - 10.06. only profit paid out for May. Personal income tax is withheld by the same number, and transferred the next day.
Formation of line 100 upon receipt of the mat. benefits
Profit received by individuals. persons in the form of material benefits from savings on interest when obtaining a loan are reflected in line 100 on the last day of the month throughout the entire period. This rule is reflected in Article 223, paragraph 7 of the Tax Code.
- If the loan is issued to an employee, the income tax is withheld from the nearest income in monetary terms (Article 226, Clause 4, Paragraph 2 of the Tax Code). This date is reflected in the reporting of tax agents on line 110, the deadline for tax transfer is the next day (Article 226, paragraph 6).
An employee is given an interest-free loan. 31.08 listed mat. benefit from savings on interest in the amount of 2,000 rubles. Taking into account the issued advance, the amount of earnings for the 08th month to be received amounted to 15.00 thousand rubles.
The accountant calculated personal income tax - 2,650 rubles.
Completing section 2 for this example:
The nuances of reflecting information in line 100
The firm entered into a lease agreement with an individual. The term of the contract is 30.09.2019. A burglar alarm was installed with the consent of the landlord, the work was accepted according to the act - 04/10/2019. The company paid for the work on 04/13/2019. The lessor does not reimburse expenses under the terms of the contractual relationship.
Question
What date will be the day for the landlord to profit from the cost of inseparable improvements?
Answer
Profit in kind is considered received on the day of its transfer (Article 223, paragraph 1, subparagraph 2). In this case, inseparable improvements are accepted at the end of the lease agreement - 09/30/2019. This will draw up an act of renting the premises to the landlord (03-04-05 - 79439).
Profit cannot be recognized as received, since the tenant has the alarm. When forming the calculation, put the date in line 100 - 30.09.
Personal income tax is withheld from the profits that physical. the person will receive after 30.09.2019. If there is no income payment by the end of the year, then by March 1, 2020, the fiscal authorities are notified that it is impossible to withhold income tax.
Conclusion
Report 6 personal income tax new for tax agents. It still raises many questions when filling out line 100. After the declaration is formed, the indicators are checked for compliance control ratios. This will help to avoid additional questions and additional checks regarding legal entities. faces.
Page 100: what's included
In 6-NDFL, line 100 is located in the 2nd section, where the dates of receipt by individuals of remuneration, withholding and transfer of personal income tax, as well as the generalized amounts of income and taxes for all recipients by quarter are entered. The dates of receipt of payments upon the fact differ depending on their varieties and situations.
Consider the procedure for filling out line 100 in 6-personal income tax and what does it include? This question is asked by many accountants who have not figured out the dates of payments. According to the Procedure, which was approved by the order of the Federal Tax Service of October 14, 2015 No. ММВ-7-11 / [email protected], in f. 6-NDFL on page 100, you need to put down the number when individuals actually received income in the amount reflected in page 130. But there are various situations when not real payment dates are entered in the report, but those on which payments must be made by law .
Due to the fact that there can be many transactions for the payment of funds to employees or individual contractors, entries for reporting quarter may not fit on one page. In this case, there may be more than one report page from page 100 - it is important to number them in order.
How to fill out page 100: accrued or paid
In accordance with the Procedure, the second section of the report should contain the dates when the income was actually received by the employee, and the tax was withheld and transferred. But what if, in fact, the payment was made earlier or later than the due date? What date should be displayed in line 100 of 6-NDFL - accrued or paid? Here the day of receipt of income is fixed.
So for income in the form of wages, the date of recognition is the last day of the month (clause 2, article 223 of the Tax Code of the Russian Federation). And upon dismissal, the date of receipt of income by the employee is the last working day.
Let's look at an example. In accordance with the rules established by the employer, wages must be paid by the 10th day of the month following the one for which it is due. For example, for March, the salary was fully paid on April 10.
As explained in the letter of the Federal Tax Service of May 16, 2016 No. BS-3-11 / [email protected], it does not matter whether the day off falls on the last day of the month or not - this day will still be reflected in the report as a fact of income. Accordingly, in line 100 of the calculation of 6-NDFL for the six months, the date 03/31/2018 should be indicated.
What date to put in page 100 when paying wages late
The salary paid with a delay is fixed in 6-personal income tax in general order. Difficulties arise with the execution of the calculation if it is not paid at all or paid with a big delay (in different reporting periods). Consider what date to put in line 100 for each of the payments.
What date should be put in page 100 of 6-NDFL if the salary was not paid at all?
Unpaid wages are recorded in the form of 6-personal income tax, starting from the quarter when the income was actually accrued. At the same time, only lines 020, 030 and 040 of section 1 are filled in for this period. In line 100, as well as in other lines of section 2, zero indicators are recorded.
If the salary is paid with a big delay, then filling out the form in reporting period, when the issuance has occurred, occurs as follows:
- section 1, page 070, displays the amount of personal income tax withheld;
- on page 100, section 2, in separate blocks, the last day of each month for which the salary was accrued is indicated;
- in page 110, section 2 of each block of page 100, the date of payment of wages is fixed;
- in page 120, section 2, the day following the date of payment.
Nuances with dates for other types of payments
To take into account all the possibilities and find out how to fill out line 100 in 6-personal income tax for each operation when making other payments, we will compile a table.
Payment types |
Base document (letter of the Federal Tax Service or a clause in the Tax Code of the Russian Federation) |
Date on page 100 |
Production (monthly) bonuses |
Letter dated September 14, 2017 No. BS-4-11/ [email protected] |
The last day in the current month for which the accrual was made |
Quarterly bonuses or at the end of the year |
Letter dated March 28, 2016 No. BS-4-11/ [email protected] |
The last day in the current month when the bonus order is issued |
Incentive premiums |
Letter dated 01.08.2016 No. 4-11/ [email protected] |
|
Payments upon dismissal after vacation |
Letter dated 11.05.2016 No. BS-3-11/ [email protected] |
Date on which vacation pay was issued |
Vacation and sick leave / payment under a civil law contract / dividends / compensation upon dismissal for unused vacation |
Signed 1 p. 1 art. 223 NK |
Date the payment was made |
Daily excess |
Signed 6 p. 1 art. 223 NK |
Last day in the current month when the advance report was approved |
Signed 2 p. 1 art. 223 NK |
The date the donation was made |
|
Disability benefits |
Signed 1 p. 1 art. 223 NK |
Date the payment was made |
Benefit from savings on loan interest |
Signed 7 p. 1 art. 223 NK |
Last day of each month until the loan is repaid |
What to do if a mistake is made on page 100
In the event that the tax agent made a mistake in the report, which did not lead to the formation of arrears, then it is not at all necessary to submit an updated calculation. The main thing in this situation is not to double the amount.
Don't know your rights?
The Tax Service has prepared a brief overview of violations in terms of filling out and submitting the calculation ().
Completing Section 1
Recall that in sect. 1 of the calculation, the amounts of accrued income, calculated and withheld tax on a cumulative total for all individuals are indicated from the beginning tax period according to the relevant tax rate. When filling out this section, tax agents make the following mistakes:1) filling in section 1 with a non-cumulative total . This directly contradicts clause 3.1 of the Order;
2) inclusion in line 020 "Amount of accrued income" of income not subject to personal income tax . In accordance with clause 3.3 of the Order this line should reflect the total amount of accrued income for all individuals on an accrual basis from the beginning of the tax period. At the same time, income not subject to personal income tax in accordance with Art. 217 Tax Code of the Russian Federation, are not reflected in the calculation ( BS-4-11/ [email protected] );
3) reflection in line 070 "Amount of tax withheld" of tax amounts that will be withheld only in the next reporting period . Such an error, as a rule, is allowed when specifying personal income tax on the amounts of wages that are accrued in one reporting period and paid in another (for example, when wages for March are paid in April). Taking into account the fact that the tax is withheld from wages upon its direct payment, in relation to the example given, the amount of tax should be indicated in the report for the half year, and not in the report for the first quarter;
4) an indication in line 080 "Amount of tax not withheld by the tax agent" of the tax, the obligation to withhold and transfer which has not yet occurred . In accordance with clause 3.3 of the Order line 080 of the calculation shall indicate the total amount of tax not withheld by the tax agent, on an accrual basis from the beginning of the tax period in cases where the tax agent is unable to withhold the calculated amount of tax.
According to the explanations given by the Federal Tax Service in Letter No. BS-4-11 / [email protected](question 5), this line reflects the total amount of tax not withheld by the tax agent from income received by individuals in kind and in the form of material benefits in the absence of payment of other income in cash.
Thus, if line 080 reflects the amount of tax withheld in the next reporting period (submission period), the tax agent should submit an updated calculation for the corresponding period;
5) reflection in line 080 of the difference between accrued and withheld tax . Such filling of the specified line is erroneous and will be recognized by the tax authorities as a violation of the procedure for filling out the calculation and non-compliance with the explanations of the Federal Tax Service.
Completing section 2
According to clause 4.1 of the Order in section 2 of the calculation, the dates of actual receipt by individuals of income and withholding of tax, the timing of the transfer of tax and the sums of actually received income and withheld tax summarized for all individuals are indicated.The Federal Tax Service has repeatedly explained that in sect. 2 calculations reflect only those transactions that were made in the last three months of the reporting period ( letters dated 21.07.2017 No. BS-4-11/ [email protected] ,dated 16.01.2017 No. BS-4-11/499,dated 22.05.2017 No. BS-4-11/9569). For example, when filling out the calculation for 2017 in its section. 2 reflects transactions made in October, November and December 2017.
Despite this, some tax agents continue to fill out section 2 calculations on an accrual basis from the beginning of the year, which is a gross violation .
In accordance with clause 4.2 of the Order when filling out the 2 calculation blocks from lines 100 - 140 are filled in separately for each tax transfer deadline, including in cases where different types of income have the same date of their actual receipt, but different tax transfer deadlines. This is indicated in letters of the Federal Tax Service of the Russian Federation dated March 18, 2016 No. BS-4-11/ [email protected] , dated 11.05.2016 No. BS-4-11/8312. For example, on May 31, 2017, wages for May and vacation pay for June were paid. Despite the fact that the date of actual receipt of these incomes on the basis of Art. 223 of the Tax Code of the Russian Federation one day is recognized - 05/31/2017, data on them are included in section. 2 calculations in separate blocks due to the fact that the terms for transferring tax on these incomes are different:
For holidays, the deadline for tax transfer falls on May 31, 2017;
For wages - as of 06/01/2017.
Federal Tax Service in Letter No. GD-4-11 / [email protected] (19) also notes that non-allocation to separate groups of inter-settlement payments (wages, allowances, sick days, etc.) e.) is a violation of the procedure for filling out the calculation .
When filling in lines 100 - 140 for various types of income, the most common mistakes are incorrect indication of the date of actual receipt of income (line 100), the date of withholding tax (line 110) and the deadline for transferring tax (line 120) . Next, consider how to correctly fill in such lines.
Payment of wages
In accordance with paragraph 2 of Art. 223 of the Tax Code of the Russian Federation when receiving income in the form of wages, the date of actual receipt of such income is the last day of the month for which the income for the performed labor duties was accrued in accordance with the employment agreement (contract).In case of termination of labor relations before the expiration of the calendar month, the date of actual receipt of income in the form of wages is the last day of work for which income was accrued.
According to general rules established paragraph 4 of Art. 226 Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of tax directly from the income of the taxpayer when they are actually paid. These rules apply to all types of payments, with the exception of income received in kind and in the form of material benefits, in respect of which the specifics of tax withholding are established.
Based paragraph 6 of Art. 226 Tax Code of the Russian Federation from income in the form of wages, tax agents are required to transfer the amounts of calculated and withheld personal income tax no later than the day following the day of payment of such amounts.
When indicated in sect. 2 calculation of the term for transferring tax, it is necessary to take into account the rules for postponing the deadlines determined by paragraph 7 of Art. 6.1 Tax Code of the Russian Federation: in cases where the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next working day following it.
Salary for November 2017 in the amount of 100 000 rub. paid on 11/30/2017. The amount of personal income tax amounted to 13 000 rub.The date of actual receipt of income in the form of wages is the last day of the month for which the taxpayer has accrued income for the performance of labor duties in accordance with the employment agreement (contract), regardless of whether the specified date falls on a weekend or non-working holiday ( letterFederal Tax Service of the Russian Federation dated May 16, 2016 No. BS-3-11/ [email protected] ).In sec. 2 calculations for 2017, these transactions will be reflected as follows:
Line 100 indicates November 30, 2017;
On line 110 - 11/30/2017;
On line 120 - 12/01/2017;
Line 130 - 100,000;
On line 140 - 13,000.
Accrued income, as well as the tax calculated from them, are included in the calculation for the corresponding reporting period, if the date of their actual receipt falls on given period. The amount retained and remitted taxes is included in the calculation only if the period of their deduction and transfer also does not exceed the reporting period ( letters of the Federal Tax Service of the Russian Federation dated May 16, 2016 No. BS-3-11 / [email protected] , dated February 12, 2016 No. BS-3-11 / [email protected] ).
For example, wages for June 2017 were paid on 07/03/2017. In this case, in sect. 2 calculations:In a similar manner, transactions that began in one calendar year and completed in another calendar year are reflected.a) for the half year of 2017, on line 130, the amount of accrued wages is reflected, indicating on line 100 the date 06/30/2017;
b) for the nine months of 2017, indicate:
On line 110 - 07/03/2017;
On line 120 - 07/04/2017;
On line 140 - the amount of tax withheld.
Do not confuse the date of the actual transfer of the tax and the deadline for its transfer. Therefore, even if you transferred the tax to the budget ahead of schedule, in line 120 of Sec. 2 of the calculation, it is necessary to indicate exactly the date no later than which the tax amount must be transferred ( letterFederal Tax Service of the Russian Federation of 01/20/2016 No. BS-4-11/ [email protected] ).
Vacation pay
In accordance with paragraphs. 1 p. 1 art. 223 of the Tax Code of the Russian Federation, the date of actual receipt of income in the form of vacation pay is defined as the day of payment of income, including the transfer of income to the taxpayer's bank accounts or, on his behalf, to the accounts of third parties.According to paragraph 4 of Art. 226Tax Code of the Russian Federation tax agents are obliged to withhold the accrued amount of tax directly from the taxpayer's income when they are actually paid, taking into account the specifics established by this paragraph.
When paying a taxpayer income in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made ( paragraph 6 of Art. 226 Tax Code of the Russian Federation).
An employee of the institution goes on vacation from 06/01/2017. The amount of vacation pay for June 2017 (RUB 7,000) was paid to the employee on 05/25/2017. The amount of personal income tax calculated from vacation pay amounted to 910 rubles.The order of reflection in sec. 2 calculation of vacation pay operations with subsequent dismissal is explained in the Letter of the Federal Tax Service of the Russian Federation dated May 11, 2016 No. BS-3-11 / [email protected] Let's say that vacation payment was made on 03/15/2017. In this case, in sect. 2 calculations for the 1st quarter of 2017, such an operation will be reflected as follows:In sec. 2 calculations for the half year of 2017, this operation will be reflected as follows:
On line 100, 05/25/2017 is indicated;
On line 110 - 05/25/2017;
On line 120 - 05/31/2017;
On line 130 - 7,000;
On line 140 - 910.
On line 100, 03/15/2017 is indicated;
On line 110 - 03/15/2017;
On line 120 - 03/31/2017;
Payment for services rendered under a civil law contract.
The date of actual receipt of income in the form of remuneration for the provision of services under a civil law contract 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 (clause 1 clause 1 article 223 of the Tax Code RF).Tax agents are obliged to withhold the accrued amount of tax from the indicated incomes upon their actual payment (clause 4, article 226 of the Tax Code of the Russian Federation). It is necessary for tax agents to transfer the amounts of calculated and withheld tax on the indicated income no later than the day following the day of payment of income to the taxpayer.
It should be noted that in the case when the act of work performed (services rendered) is signed in one month, and the remuneration is paid in another month, the calculation is filled out upon payment of such remuneration (Letter of the Federal Tax Service of the Russian Federation No. BS-4-11 / [email protected]).
On February 5, 2017, a civil law contract was concluded with an individual for the performance of construction works. The act of acceptance of works (services) under a civil law contract was signed in March 2017, and a remuneration in the amount of 20,000 rubles. to an individual for the provision of services under this agreement was paid in April 2017 (04/06/2017). The amount of calculated personal income tax amounted to 2,600 rubles.This operation is to be reflected in sect. 1st and 2nd calculations for the first half of 2017. At the same time, in sect. 2 must be specified:
On line 100 - 04/06/2017;
On line 110 - 04/06/2017;
On line 120 - 04/07/2017;
On line 130 - 20,000;
On line 140 - 2 600.
sick pay
The date of actual receipt of income in the form of temporary disability benefits 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 ( pp. 1 p. 1 art. 223 of the Tax Code of the Russian Federation).Tax agents are required to withhold tax on benefits when they are actually paid ( paragraph 4 of Art. 226 Tax Code of the Russian Federation). At the same time, tax agents must transfer the calculated and withheld tax when paying the taxpayer income in the form of temporary disability benefits (including allowance for caring for a sick child) no later than the last day of the month in which such payments were made ( paragraph 6 of Art. 226 Tax Code of the Russian Federation).
The employee was on sick leave from 5 to 9 June 2017. The benefit was paid on June 15, 2017 after the submission of a temporary disability certificate.It should be noted that the reflection of sick leave transactions in the calculation is reflected upon the payment of benefits. In the event that income in the form of temporary disability benefits is accrued in one reporting period and paid in another, such income, as well as the tax calculated from it, are reflected in section. 1 and 2 calculations in the period in which the benefit was paid ( Letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11/ [email protected] ).In sec. 2 calculation of 6-personal income tax, these transactions will be reflected as follows:
On line 100 - 06/15/2017;
On line 110 - 06/15/2017;
On line 120 - 06/30/2017;
On lines 130, 140 - the corresponding total indicators.
The temporary disability benefit accrued to the employee for June 2017 was transferred on July 5, 2017.This operation is to be reflected in sect. 1, 2 calculations for nine months of 2017. At the same time, when filling out 2 of the calculation, the operation for the payment of benefits in July is reflected as follows:
On line 100 - 07/05/2017;
On line 110 - 07/05/2017;
On line 120 - 07/31/2017;
On lines 130, 140 - the corresponding total indicators.
Since the allowance was actually transferred in July, the grounds for recording this transaction in lines 020 and 040 of Sec. 1 calculation for the half year of 2017 is missing. The presence of values in the specified strings will be considered an error ( item 9 Letters No. DG-4-11/[email protected] ).
Payment of premiums
In order to reflect the amount of premiums in the calculation, it is necessary to correctly determine the date of its actual payment. Here is what the FTS explains in this regard:1. The date of actual receipt of income in the form of premiums, which are integral part wages and paid in accordance with the employment contract and the wage system adopted by the organization on the basis of the provisions of the Labor Code of the Russian Federation, the last day of the month for which the specified income was accrued to the taxpayer in accordance with the employment contract (contract) is recognized. For such payments include bonuses for production results paid at the end of the month (letters of the Federal Tax Service of the Russian Federation dated September 14, 2017 No. BS-4-11/18391, dated 09.08.2017 No. GD-4-11/1 [email protected]) .
Income in the form of a bonus for production results for February 2017, on the basis of an order dated 03/31/2017, was paid to the employee on 04/28/2017, therefore, the date of actual receipt given income recognized on February 28, 2017. This operation is reflected in the calculation for the 1st quarter of 2017 in lines 020, 040, 060. In line 070, this operation is given in the calculation for the first half of 2017.2. In the case of accrual and payment to employees of the organization bonuses (annual, one-time), which are an integral part of remuneration, for example, bonuses based on the results of work for 2016 , the order for the payment of which is dated June 15, 2017, the date of actual receipt of income is defined as 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 ( Letter of the Federal Tax Service of the Russian Federation dated 06.10.2017 No. GD-4-11/ [email protected] ).At the same time, section 2 of the calculation for the half year of 2017 indicates:
On line 100 - 02/28/2017;
On line 110 - 04/28/2017;
On line 120 - 05/02/2017 (subject to the provisions paragraph 7 of Art. 6.1Tax Code of the Russian Federation);
On lines 130, 140 - the corresponding total indicators.
3. The date of actual receipt of income in the form of other bonuses that are not related to wages in accordance with the Labor Code of the Russian Federation is determined as the day of payment of the specified income to the taxpayer, including transfer to the taxpayer's bank account ( Letter of the Federal Tax Service of the Russian Federation dated April 11, 2017 No. BS-4-11/ [email protected] ). It's about on bonuses paid for anniversaries, holidays.
In order to avoid errors when filling out the calculation, tax agents need to take into account not only the provisions of the Tax Code of the Russian Federation and the Procedure, but also the explanations of the Federal Tax Service, brought in letters from the specified department. This material highlights some of the errors made in sect. 1 and 2 calculations more often than others. In addition, the rules and features of determining the date of actual receipt of income and the deadline for transferring tax in relation to the most common types of income are considered: wages, vacation pay, bonuses, sick leave, etc.
Recall that the correctness of filling the calculation can be checked using control relations directed Letter of the Federal Tax Service of the Russian Federation dated March 10, 2016 No. BS-4-11/ [email protected] .
In this situation, the employee 20.09. paid an advance for September for the first half of the month. The second half of September the employee was on vacation. Vacation pay was accrued to him on 15.09. On the day of payment of vacation pay on September 15, personal income tax was calculated and withheld from them. At the end of the month on September 30, the employee had nothing to withhold personal income tax from, on October 02 the withheld tax was transferred to the budget.
It should be noted that the regulatory authorities on the issue under consideration have repeatedly explained that in a situation where, at the end of the month, the amount of salary is equal to the amount of the advance, personal income tax is not withheld from the advance, since income in the form of wages is accrued on the last day of the month and tax is calculated on the same day this month. So before the end of the month, the tax cannot be calculated and withheld (letters of the Ministry of Finance of the Russian Federation dated February 1, 2017 No. 03-04-06 / 5209, dated October 28, 2016 No. 03-04-06 / 63250, Federal Tax Service of the Russian Federation dated April 29, 2016 No. BS -4-11/7893).
According to the regulatory authorities, if vacation pay in September, the tax was withheld and transferred in a timely manner and the employee will not have other income payments until the advance payment in October, then personal income tax should be withheld from the next payment of funds, that is, from the advance payment in October. At the same time, there will be no sanctions for late transfer of tax.
But in the situation under consideration, the organization did not follow the recommendations of the regulatory authorities and withheld personal income tax from the advance on September 20.
By virtue of the norms of paragraph 2 of Art. 223 and paragraph 6 of Art. 226 of the Tax Code of the Russian Federation payment of personal income tax from an advance to the budget is determined no later than the next day after the payment of the remaining part of the salary or an advance paid on the last day of the month. Therefore, in the situation under consideration, the deadline for payment to the budget will be 02.10 and this date must be indicated in line 120 of section II of the calculation in the form 6-NDFL.
At the same time, for unlawful non-withholding and (or) non-transfer (incomplete withholding and (or) transfer) within the period established by the Tax Code of the Russian Federation, personal income tax subject to withholding and transfer by a tax agent, Art. 123 of the Tax Code of the Russian Federation establishes liability - a fine in the amount of 20 percent of the amount to be withheld or transferred (Article 123 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of the Russian Federation dated November 11, 2016 No. 03-02-08 / 66026, dated November 8, 2016 No. 03-02- 08/65310).
Thus, if the organization indicates the deadline for payment to the budget on 02.10, then it cannot be held liable under Art. 123 of the Tax Code of the Russian Federation by virtue of the norms of paragraph 2 of Art. 223 and paragraph 6 of Art. 226 of the Tax Code of the Russian Federation.
If the organization indicates the deadline for payment to the budget on September 21, then, accordingly, personal income tax organizations should have been transferred to the budget on 21.09. In this case, the organization may be held liable under Art. 123 of the Tax Code of the Russian Federation for illegal non-transfer of personal income tax to the budget.
Therefore, in our opinion, it will be safer to indicate in line 120 of section II of the calculation in accordance with form 6-NDFL the deadline for payment to the budget of 02.10.
It should be noted that Art. 123 of the Tax Code of the Russian Federation such a basis for bringing to responsibility as unlawful withholding amounts of personal income tax, does not contain.
But Article 123 of the Tax Code of the Russian Federation contains such a basis for bringing to responsibility as non-transfer of personal income tax amounts within the period established by the Tax Code of the Russian Federation. Therefore, if the organization actually withheld personal income tax on September 20, then by virtue of clause 6 of Art. 226 of the Tax Code of the Russian Federation, she was obliged to transfer personal income tax to the budget on 21.09.
Therefore, in our opinion, it will be safer to indicate in line 110 of section II of the calculation in accordance with form 6-NDFL the date of withholding personal income tax on 30.09.
In this case, the organization faces a fine under Art. 126.1 of the Tax Code of the Russian Federation for the submission by a tax agent to the tax authority of documents containing false information. For this offense, a fine of 500 rubles is imposed for each such document.
Therefore, if the organization actually withheld personal income tax on September 20 and transferred personal income tax to the budget on September 21, then in 6-personal income tax it is necessary to indicate:
in line 100, the date of receipt of income is 20.09;
in line 110, the date of withholding personal income tax is 20.09;
in line 120, the date of transfer of personal income tax to the budget is 21.09.
In this case, liability under Art. 123 of the Tax Code of the Russian Federation does not threaten the organization, since there is no fact of non-transfer of tax amounts to the budget (see letter of the Federal Tax Service of the Russian Federation dated September 29, 2014 No. BS-4-11 / [email protected]).
But in these circumstances, claims from tax authorities that personal income tax was transferred before the actual payment of wages and prematurely transferred personal income tax cannot be credited against the payment of personal income tax (letters of the Federal Tax Service of the Russian Federation of September 29, 2014 No. BS-4-11 / 19714, the Ministry of Finance of the Russian Federation of December 15, 2017 No. 03-04-06 / 84250, the Federal Tax Service of the Russian Federation of February 6, 2017 No. GD-4-8 / [email protected]).
Based on the above, it follows that, taking into account the latest clarifications from the regulatory authorities, the safest solution in this situation would be the following reflection of data in 6-NDFL:
in line 100 - September 30 - the date of receipt of income;
in line 110 - September 30 - the date of withholding personal income tax;
in line 120 - 02.10 - the date of transfer of personal income tax to the budget.
Information on the income of individuals from whom personal income tax is withheld is transferred to the Federal Tax Service on a quarterly basis by organizations and individual entrepreneurs who pay them. Form 6-NDFL was approved by order of the Federal Tax Service of the Russian Federation of October 14, 2015 No. ММВ-7-11/450. Recall that now approved new form how to fill it out at the end of 2017, you can read.
If a firm or individual entrepreneur does not have employees and does not pay income and remuneration, then they are not required to submit a zero calculation.
The following information is included in the document:
- on the amount of income and deductions provided to taxpayers,
- on withholding personal income tax.
What information is indicated in page 100 6-NDFL, page 110 6-NDFL, page 120 6-NDFL
The form consists of a title page and two sections. Section No. 1 of the declaration indicates total amounts income growth from the beginning of the year and the amount of tax at each rate used. Section No. 2 reflects information on income and personal income tax only for 3 last months reporting year.
Line 100 6-NDFL, line 110 6-NDFL , line 120 in 6-personal income tax is filled out in section No. 2, broken down by the dates of actual receipt of income, the timing of withholding and transferring tax.
Filling in line 100 in 6-personal income tax
Line 100 of 6-personal income tax shows the day when individuals received income and rewards from individual entrepreneur or organization, determined in accordance with the provisions of Art. 223 of the Tax Code of the Russian Federation.
Line 100 6-personal income tax: how to fill out
The dates of actual receipt of income, which are indicated in line 110 by type of payment, in particular, are as follows:
- Wages, bonuses and additional remuneration to employees - the last day of the month for which the accrual was made.
- Vacation, financial assistance and hospital benefits - the day they are paid.
- Calculation for a retired employee is the last day of work for which income is accrued.
- In-kind income - the day it is transferred to an individual.
- Financial benefit from savings on interest - the last day of each month, during the term of the loan agreement.
- Per diems over the established limit - the last day of the month for the approval of the advance report.
6-NDFL line 110: what date to set
Line 110 of 6-NDFL indicates the day the income tax was withheld. According to paragraph 4 of Article 226 of the Tax Code of the Russian Federation, personal income tax is withheld by the tax agent on the day the income is paid, but taking into account some nuances.
Line 110 indicates dates depending on the form of income:
- Wages, vacation pay, sick leave, financial assistance, final payment upon dismissal - the day they are paid to the employee.
- Income in kind, over-limit daily allowance and material benefit - the day of the actual transfer of cash income from which tax is withheld.
6 personal income tax. Deadline for tax transfer, line 120
Line 120 in 6-NDFL shows no later than what date the tax amount must be paid in the state budget according to paragraph 6 of Art. 226 of the Tax Code of the Russian Federation:
- Calculated and withheld tax from hospital benefits and vacation tax agents must transfer no later than the last day of the month in which they are paid to the employee.
- Tax on wages and other income must be paid to the budget no later than the day following the day of their payment.
If the deadline for paying personal income tax coincides with a non-working holiday or weekend, line 120 indicates the next working date.
An example of filling out the second section: line 100 6-NDFL, line 110 6-NDFL, line 120 6-NDFL
Let's consider how the rows are filled in using the data of Success LLC as an example. In the first quarter of 2018, income was paid to ten employees: salary for December 2017 - 350,000 rubles. and annual bonus - 200,000 rubles, salary for January - 345,000 rubles, for February - 330,000 rubles. In addition, sick leave (4,500 rubles) was paid along with the salary on February 9, 2018, and vacation pay was paid on March 15, 2018 (15,000 rubles). No employee is entitled to tax deductions. Salary is paid on the 10th of every month.
In February, the 10th is Saturday, and in March, the 10th is the same as public holidays, so the salary in these months was paid earlier: on the 9th and 7th. The deadline for paying personal income tax, coinciding with the weekend, is postponed to the next working day: in February on 02/12/18, in March on 03/12/18 and on 04/02/18.
Income payment date |
Amount of paid income |
Line 100 |
Line 110 |
Line 120 |
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