1s zup change the date of receipt of personal income tax.
Consider how they are reflected in the calculation in the form of 6-NDFL in 1C: wage, temporary disability allowance, vacation.
Salary in 6-personal income tax in "1C: ZUP 8" (rev. 3)
The date of actual receipt of income (date for line 100) in the form of wages is the last day of the month for which income is accrued, regardless of whether the specified date falls on a weekend or non-working holiday (Fig. 1), and also regardless of the date of the document Payroll and contributions and the date of the document for payment.
Date of actual receipt of income in the form of wages(date for line 100) - the last day of the month for which the income for the performed labor duties is accrued in accordance with the employment agreement (contract).
Tax withholding date
Deadline for tax payment(date for line 120) - no later than the day following the day of income payment.
Tax withholding date (date for line 110) is the payment date from the payroll document. The deadline for tax transfer is no later than the day following the day of payment of income to the taxpayer. If the next day is a day off, then the first working date after the day of income payment is automatically indicated.
Consider examples:
- September salary paid in October,
- salary for September was paid on the last working day of September (09/28/2018).
September salary paid in October
Example
If the salary for September 2018 was paid in October 2018, then the tax withheld upon payment is not included in line 070 of the calculation for 9 months of 2018 (Fig. 16). The tax withholding date falls on another reporting period– 2018. Therefore, the amount of tax withheld will be reflected in line 070 of section 1 of the report for 2018 (Fig. 17). Also, the tax is not included in line 080 of the calculation for 9 months of 2018, since it is withheld.
In the program, the amount of unwithheld tax is determined on the signature date indicated on title page report. In order for the amount of tax withheld from salary for September in October not to be reflected in line 080 of the calculation for 9 months of 2018, the date of signing the report must be no earlier than the date of payment of salary for September - 05.10.2018.
In addition, the salary paid in October for September will not be included in section 2 of the calculation for 9 months of 2018, since the tax transfer period falls on another reporting period - 2018.
September salary paid on the last working day of September (09/28/2018)
The deadline for transferring payroll tax is the next business day after the withholding of the tax, in our case, 10/01/2018 (since September 29 and 30 are days off). In such a situation, wages for September will be reflected in section 1 of the calculation for 9 months of 2018 and in section 2 of the calculation for 2018.
The salary will not be included in section 2 of the calculation for 9 months of 2018, since the tax transfer deadline falls on a different reporting period (letters of the Federal Tax Service No. GD-4-11/14507 dated 08/09/2016, No. BS-4-11/ 20120).
The withheld tax when paying wages for September is included in line 070 of the calculation for 9 months of 2018, since it was withheld in this reporting period.
Sick leave in 6-NDFL 1C: ZUP 8 (rev. 3)
The date on which benefit income is actually received is the day the income is paid. The tax withholding date is the day the income is paid. In the program, the date of actual receipt of income is initially indicated in the document Sick leave Payment dates.
(date for line 100) in the form of benefits - 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.
Tax withholding date(date for line 110) – day of actual payment.
Deadline for tax payment(date for line 120) - when paying income in the form of temporary disability benefits (including sick child care allowance), tax agents are required to transfer the amount of calculated and withheld tax no later than the last day of the month in which such payments were made. For other benefits - no later than the day following the day the income is paid.
Field Payment date Payment date benefit document. The tax withholding date (date for line 110) is also the date that is specified in the field Payment date
Sick leave paid in September 2018
Example
Temporary disability benefit accrued in September 2018 using a document Sick leave(Fig. 19). The date on which the benefit income is actually received, as well as the date the tax is withheld, is the day the income is paid. The benefit was paid on 09/17/2018. The date the tax was withheld and the date the benefit income was actually received is the date specified in the Due date field of the payment document. Term transfers of personal income tax from the amount of the allowance - the last day of the month in which the payment was made, i.e. 09/30/2018. Since this is a holiday, the transfer deadline is postponed to 10/01/2018.
In such a situation, the amount of the benefit will be reflected in section 1 of the calculation for 9 months of 2018 and in section 2 of the calculation for 2018 (Fig. 5). The allowance will not be included in section 2 of the calculation for 9 months of 2018, since the deadline for tax transfer falls on a different reporting period. The withheld tax when paying benefits in September is included in line 070 of the calculation for 9 months of 2018, since it was withheld in this reporting period.
Sick leave accrued in September 2018, and paid in October 2018
Example
Temporary disability benefits accrued in September. Paid in October - 08.10.2018 (Fig. 6).
In such a situation, such income will be reflected in sections 1 and 2 of the calculation for 2018, since the date of actual receipt of this income is determined as the day of its payment. For personal income tax purposes, this allowance is October income (Fig. 7).
Vacation pay in 6-NDFL in 1C:ZUP 8 (version 3)
The date of actual receipt of income in the form of vacation pay is the day the income is paid. The tax withholding date is the day the income is paid. In the program, the date of actual receipt of income is initially indicated in the document Vacation. Then the date is additionally specified automatically when posting documents for payment in the field Payment dates.
Date of actual receipt of income(date for line 100) as vacation pay- 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.
Tax withholding date(date for line 110) – day of actual payment.
Deadline for tax payment(date for line 120) - no later than the last day of the month in which such payments were made.
This field was introduced specifically because of cases when the actual date of accrual payment differs from the one previously planned in the document, and so that in this case the user does not have to return to the accrual document and specify the payment date in it.
Field Payment date filled in equal to the date of the statement. That is, the actual date of actual receipt of income (the date for line 100) is the date specified in the field Payment date vacation pay document (Fig. 8). The tax withholding date (date for line 110) is also the date that is specified in the field Payment date. The deadline for transferring the withheld tax (date for line 120) is no later than the last day of the month in which such payments were made.
Example
Vacation pay accrued using a document Vacation(Fig. 8). In field Month document Vacation you must specify the month of accrual of vacation pay, and not when the vacation begins. The date of actual receipt of income in the form of vacation pay, as well as the date of withholding tax - the day the income is paid. Vacation pay paid on 09/03/2018. The date the tax was withheld and the date the vacation pay income was actually received is the date specified in the field Payment date payment document. The deadline for transferring personal income tax from the amount of vacation pay is the last day of the month in which the payment was made, i.e. 09/30/2018. Since this is a holiday, the transfer deadline is postponed to 10/01/2018.
In such a situation, the amount of vacation pay will be reflected in section 1 of the calculation for 9 months of 2018 and in section 2 of the calculation for 2018 (Fig. 9). Vacation pay will not be included in section 2 of the calculation for 9 months of 2018, since the tax transfer period falls on a different reporting period. The withheld tax when paying vacation pay in September is included in line 070 of the calculation for 9 months of 2018, since it was withheld in this reporting period.
Oh, this 2 section in the 6-personal income tax report. How much has been written and said, nevertheless, every quarter, users come to us with one very unpleasant and very common mistake.
I think many of you have come across a situation where in the second section the sums "scatter" over two different blocks of lines. Those. one block of lines with an empty line 130 and the other block with an empty line 140. In his new article I will consider this error using the example of accrual and payment of vacation pay in 1C programs: Salary and personnel management 8. And since the problem is solved differently in editions 2.5 and 3.1, we will analyze the examples on different programs with different settings.
So, let's start with the 1C program: ZUP 8, edition 3.1.
On June 1, the employee was accrued vacation and paid on the same day. But the circumstances have changed a little and the payment of vacation pay has been postponed to 02.06. And it seems that the accountant changed the dates everywhere, however, when filling out 6-personal income tax in the second section, such sadness awaits him:
Yes, many people felt sad looking at these two blocks in the second section. Well. Let's look at the documents. So, we remember that section 2 is "drawn" by two types of documents: accrual and payment. In our case, first open the document Vacation. Here is important. We have it equal to 02.06
Now let's open the payout documents, i.e. . And it seems that we also changed the date in the document, there are no other dates here, and at first glance the document is filled out correctly. Why did the sums run up?
Now, here's a little secret. There is another date hidden in this document. This is the income date. Where to find her? Let's left click on the amount of personal income tax:
As a result, such a window will open, in which the same Date of receipt of income.
This situation arose because we corrected the date of the payment document after it had already been generated. Those. First, the program automatically fills in everything correctly. But after our edits, we need to carefully double-check everything.
So, the date of receipt of income can be corrected in this window that opens or in the document, click on the button Update Tax.
When you click this button, the date of receipt of income will automatically change. When there are several employees in the statement, it is more convenient, of course, to take advantage of this particular opportunity. After that, you can again click on the amount of personal income tax and make sure that the date has changed.
After all the manipulations, we return to the 6-NDFL report, refill it and voila, our error in section 2 has been eliminated.
And now consider the same situation in the 1C program: Salary and personnel management edition 2.5. And in this program, there are two options for the occurrence and elimination of such an error, depending on the settings of the accounting parameters.
So on the bookmark Company open settings Accounting options:
Checking this box means that accrual and deduction in personal income tax program carried out simultaneously. Those. at the time of accrual of personal income tax, deduction immediately occurs, and this information falls into section 2 of the 6-personal income tax report.
So, we have accrued vacation 06/02/17. All data in the document is calculated automatically.
In the calculation of 6-personal income tax, vacation pay is reflected like this:
Let's go back to the accrual of vacation and see what movements this document makes in the register:
We see that the document makes movements in the register with a plus sign - personal income tax accrual and with a minus sign - personal income tax deduction:
And now our circumstances have changed and the payment of vacation pay must be postponed to 01.06. Usually, the accountant will do the following: open the vacation accrual document and change the income payment date.
In this case, the situation in section 2 became very ugly:
Here we are visited by a wonderful idea that we need to change the date of the vacation accrual document:
However, to be honest with you, this did not affect the completion of section 2 in any way. the situation with the sums "scattered" in different blocks has not changed. Where else in this document is the date "hidden" that affects the completion of the declaration. Everything is simple. Must be bookmarked Payment and here is another date of receipt of income:
By changing this date and refilling 6-personal income tax, we will make sure that everything is in order with filling out section 2:
And now let's consider the same example, with a different payroll setting, i.e. unchecked At accrual of personal income tax take the calculated tax into account as withheld.
With this setting, the document Vacation accrual makes a movement in the register only for the calculation of personal income tax:
And retention is done by a document Salary payable, and it is this document that makes the movement in the register with a minus sign, i.e., the tax withholding is fixed:
While in the program all documents are filled automatically and consistently. Therefore, in section 2, vacation pay is filled out correctly:
And now let's change all the dates in the Vacation accrual document, as in the previous case.
We refill the 6-NDFL declaration and see that the section is still filled out incorrectly. The dates in lines 100 and 110 are different:
Now we just have to change the date of the vacation payment document. Unlike the version 3.1 program, this document has only one date and there are no recalculations and updates of personal income tax here.
Now it remains only to refill the 6-NDFL report and make sure that the error has been fixed:
That's the whole "secret" of vacation dates in the reporting of 6-personal income tax. Of course, many of you will say: how complicated everything is and what a "stupid" program. But in fact, all these problems arose due to the fact that after all the documents were automatically filled in the program, we begin to edit them with pens. Yes, and usually in hindsight. Unfortunately, in this case, in order to correctly fill out section 2, you will have to "sweat" a little and analyze all the dates in all the documents we correct.
I hope my article will help you deal with one of the most common and most unpleasant 6-personal income tax reporting errors.
Victoria Budanova was with you. Thank you for being with us. Good luck with your reporting campaigns. Subscribe to our newsletter, join groups in social networks and stay up to date with our news.
Consider how wages, temporary disability benefits, vacation are reflected in the calculation in the form 6-NDFL.
Salary in 6-personal income tax in "1C: ZUP 8" (rev. 3)
The date of actual receipt of income (date for line 100) in the form of wages is the last day of the month for which income is accrued, regardless of whether the specified date falls on a weekend or non-working holiday (Fig. 1), and also regardless of the date of the document Payroll and contributions and the date of the document for payment.
Date of actual receipt of income in the form of wages(date for line 100) - the last day of the month for which the income for the performed labor duties is accrued in accordance with the employment agreement (contract).
Tax withholding date
Deadline for tax payment(date for line 120) - no later than the day following the day of income payment.
Tax withholding date (date for line 110) is the payment date from the payroll document. The deadline for tax transfer is no later than the day following the day of payment of income to the taxpayer. If the next day is a day off, then the first working date after the day of income payment is automatically indicated.
Consider examples:
- September salary paid in October,
- salary for September was paid on the last working day of September (09/28/2018).
September salary paid in October
Example
If the salary for September 2018 was paid in October 2018, then the tax withheld upon payment is not included in line 070 of the calculation for 9 months of 2018 (Fig. 16). The tax withholding date falls on another reporting period - 2018. Therefore, the amount of tax withheld will be reflected in line 070 of section 1 of the report for 2018 (Fig. 17). Also, the tax is not included in line 080 of the calculation for 9 months of 2018, since it is withheld.
In the program, the amount of unwithheld tax is determined on the signature date indicated on the front page of the report. In order for the amount of tax withheld from salary for September in October not to be reflected in line 080 of the calculation for 9 months of 2018, the date of signing the report must be no earlier than the date of payment of salary for September - 05.10.2018.
In addition, the salary paid in October for September will not be included in section 2 of the calculation for 9 months of 2018, since the tax transfer period falls on another reporting period - 2018.
September salary paid on the last working day of September (09/28/2018)
The deadline for transferring payroll tax is the next business day after the withholding of the tax, in our case, 10/01/2018 (since September 29 and 30 are days off). In such a situation, wages for September will be reflected in section 1 of the calculation for 9 months of 2018 and in section 2 of the calculation for 2018.
The salary will not be included in section 2 of the calculation for 9 months of 2018, since the tax transfer deadline falls on a different reporting period (letters of the Federal Tax Service No. GD-4-11/14507 dated 08/09/2016, No. BS-4-11/ 20120).
The withheld tax when paying wages for September is included in line 070 of the calculation for 9 months of 2018, since it was withheld in this reporting period.
Sick leave in 6-NDFL in "1C: ZUP 8" (rev. 3)
The date on which benefit income is actually received is the day the income is paid. The tax withholding date is the day the income is paid. In the program, the date of actual receipt of income is initially indicated in the document Sick leave Payment dates.
(date for line 100) in the form of benefits - 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.
Tax withholding date(date for line 110) – day of actual payment.
Deadline for tax payment(date for line 120) - when paying income in the form of temporary disability benefits (including sick child care allowance), tax agents are required to transfer the amount of calculated and withheld tax no later than the last day of the month in which such payments were made. For other benefits - no later than the day following the day the income is paid.
Field Payment date Payment date benefit document. The tax withholding date (date for line 110) is also the date that is specified in the field Payment date
Sick leave paid in September 2018
Example
Temporary disability benefit accrued in September 2018 using a document Sick leave(Fig. 19). The date on which the benefit income is actually received, as well as the date the tax is withheld, is the day the income is paid. The benefit was paid on 09/17/2018. The date the tax was withheld and the date the benefit income was actually received is the date specified in the Due date field of the payment document. The deadline for transferring personal income tax from the amount of the benefit is the last day of the month in which the payment was made, i.e. 09/30/2018. Since this is a holiday, the transfer deadline is postponed to 10/01/2018.
In such a situation, the amount of the benefit will be reflected in section 1 of the calculation for 9 months of 2018 and in section 2 of the calculation for 2018 (Fig. 5). The allowance will not be included in section 2 of the calculation for 9 months of 2018, since the deadline for tax transfer falls on a different reporting period. The withheld tax when paying benefits in September is included in line 070 of the calculation for 9 months of 2018, since it was withheld in this reporting period.
Sick leave accrued in September 2018, and paid in October 2018
Example
Temporary disability benefits accrued in September. Paid in October - 08.10.2018 (Fig. 6).
In such a situation, such income will be reflected in sections 1 and 2 of the calculation for 2018, since the date of actual receipt of this income is determined as the day of its payment. For personal income tax purposes, this allowance is October income (Fig. 7).
Vacation pay in 6-NDFL in "1C: ZUP 8" (version 3)
The date of actual receipt of income in the form of vacation pay is the day the income is paid. The tax withholding date is the day the income is paid. In the program, the date of actual receipt of income is initially indicated in the document Vacation. Then the date is additionally specified automatically when posting documents for payment in the field Payment dates.
Date of actual receipt of income(date for line 100) in the form of holiday payments - 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.
Tax withholding date(date for line 110) – day of actual payment.
Deadline for tax payment(date for line 120) - no later than the last day of the month in which such payments were made.
This field was introduced specifically because of cases when the actual date of accrual payment differs from the one previously planned in the document, and so that in this case the user does not have to return to the accrual document and specify the payment date in it.
Field Payment date filled in equal to the date of the statement. That is, the actual date of actual receipt of income (the date for line 100) is the date specified in the field Payment date vacation pay document (Fig. 8). The tax withholding date (date for line 110) is also the date that is specified in the field Payment date. The deadline for transferring the withheld tax (date for line 120) is no later than the last day of the month in which such payments were made.
Example
Vacation pay accrued using a document Vacation(Fig. 8). In field Month document Vacation you must specify the month of accrual of vacation pay, and not when the vacation begins. The date of actual receipt of income in the form of vacation pay, as well as the date of withholding tax - the day the income is paid. Vacation pay paid on 09/03/2018. The date the tax was withheld and the date the vacation pay income was actually received is the date specified in the field Payment date payment document. The deadline for transferring personal income tax from the amount of vacation pay is the last day of the month in which the payment was made, i.e. 09/30/2018. Since this is a holiday, the transfer deadline is postponed to 10/01/2018.
In such a situation, the amount of vacation pay will be reflected in section 1 of the calculation for 9 months of 2018 and in section 2 of the calculation for 2018 (Fig. 9). Vacation pay will not be included in section 2 of the calculation for 9 months of 2018, since the tax transfer period falls on a different reporting period. The withheld tax when paying vacation pay in September is included in line 070 of the calculation for 9 months of 2018, since it was withheld in this reporting period.
Today we will consider what - what tools and functionality the 1C program has for calculating personal income tax and its correct reflection in tax accounting.
The taxation procedure is entered when setting up the calculation type.
Fig.1
The code from Fig. 1 can be selected in the “Types of personal income tax income”, where each element is assigned a percentage of taxation and indicates whether it relates to wages.
The category of income allows you to clarify the date of its receipt in the statement that was originally indicated in settlement document. To specify the procedure for calculating the tax on the income of laid-off workers in the reference book of the same name, the calculation procedure is selected.
Fig.2
To indicate the option for calculating taxes for other incomes of individuals, the corresponding directories are also used.
Fig.3
You can designate the income code directly in the document field.
Fig.4
The deductions are stored in the "Types of personal income tax deductions".
Advance tax payments foreign citizens are fixed by the document of the same name "Advance payments for personal income tax". The statement on the legitimacy of the offset of the advance is located in "1C-Reporting".
To registers accounting for personal income tax in 1C 8.3, settlement documents fix the tax base and calculated tax, which is determined on the date of actual receipt of income.
The tax from all kinds of benefits, vacation and other inter-settlement payments in the documents is displayed immediately on the planned date of payment.
The actual receipt of income for types of calculation, in the income code of which it is indicated “Corresponds to wages”, is dated by the last day of the month of accrual or the date of dismissal.
Fig.5
Income is fixed in "Accrual ...", "Awards", etc.
Fig.6
Fig.7
The tax withholding is dated from the date of payment entered on the payroll. The actual date of payment is also fixed by the documents “Confirmation of payment of income”, “Confirmation of salary transfer”.
When calculating the withholding, the basis document is filled out, according to which the amount of income is fixed, which is subsequently taken into account in line 130 in the 6-NDFL report.
For display in reports, the transferred tax is displayed in the payroll sheet when the attribute "Tax together with salary" or a separate form "Transfers to the budget" is specified. In this case, the transfer period is determined by the type of income. The deadline is registered in the system during deduction and is used when compiling the 6-NDFL report.
For the analysis of personal income tax, there are the following reports:
- Monthly analytics;
- Register tax accounting for personal income tax;
- Consolidated 2-personal income tax.
If it is necessary to recalculate the tax in the ZUP for any reason, then use the document “Recalculation of personal income tax”, located in the “Taxes and contributions” menu. Here the tax is recalculated from the beginning tax period indicated here.
Fig.8
To adjust the accounting for the type of tax in question, 1C ZUP uses a specialized document “Individual income tax accounting operation”. It allows you to edit tax registers:
- deductions, predst. upon notice to the NO;
- Provided standard and social deductions;
- Calculations of tax agents / taxpayers with the personal income tax budget;
- Accounting for income for the calculation of personal income tax.
If the tax is excessively withheld for the employee, then in the current period he will pay for it with a “minus”. In the event that for the current month total amount for an employee is negative, he will not be withheld and will not be accepted for offset against future payments. In settlement personal income tax documents offset can be seen on the "Payout adjustments" tab. In the next period, the system will automatically reduce the withheld tax by the amount of the adjustment, but you can also return the tax using the "Refund".
The correct accounting of personal income tax in the system depends on the correctness of filling out the registration in tax authority in the department/organization card. Upon registration with the tax authority, relevant reports are collected in the ZUP. Based on the period for issuing income, the deadline date for the transfer is calculated, which is displayed in the registers during posting.
Form 6-NDFL - a document containing a generalized tax agent information in general on all individuals who received income from it. Calculation in the form 6-NDFL for the first half of 2018 should be submitted no later than July 31, 2018. We tell on concrete examples, as reflected in the calculation for the half year of 2018, wages and sick leave.
Salary in 6-personal income tax in "1C: ZUP 8" (rev. 3)
The date of actual receipt of income (date for line 100) in the form of wages is the last day of the month for which income is accrued, regardless of whether the specified date falls on a weekend or non-working holiday (Fig. 1), and also regardless of the date of the document and the date of the document for payment.
Tax withholding date (date for line 110) is the payment date from the payroll document. The deadline for tax transfer is no later than the day following the day of payment of income to the taxpayer. If the next day is a day off, then the first working date after the day of income payment is automatically indicated.
For example, wages for June 2018 were paid on the last business day of the month (06/29/2018), the payroll tax transfer deadline is the next business day after the tax was withheld, in our case - 07/02/2018 (since June 30 and July 1 - weekend). In such a situation, wages for June will be reflected in section 1 of the calculation for the half year of 2018 and in section 2 of the calculation for 9 months of 2018. The salary will not be included in section 2 of the calculation for the six months of 2018, since the deadline for transferring the tax falls on a different reporting period (letters of the Federal Tax Service dated 08/09/2016 No. ). The withheld tax when paying wages for June is included in line 070 of the calculation for the half year of 2018.
If the salary for June 2018 was paid in July 2018 (Fig. 1), then the tax withheld upon payment is not included in line 070 of the calculation for the half year of 2018. The tax withholding date falls on a different reporting period - 9 months of 2018. Therefore, the amount of tax withheld will be reflected in line 070 of section 1 for 9 months of 2018 (Fig. 2). Also, the tax is not included in line 080 of the calculation for the half year of 2018, because he is kept. In the program, the amount of unwithheld tax is determined on the signature date indicated on the front page of the report.
In order for the amount of tax withheld from wages for June in the month of July not to be reflected in line 080 of the calculation for the half year of 2018, the date of signing the report must be no earlier than the date of payment of wages for June. In addition, the salary will not be included in section 2 of the calculation for the six months of 2018, since the tax transfer period falls on a different reporting period - 9 months of 2018.
Reflection of salaries in 6-NDFL in other 1C programs:
- "1C: Salary and personnel of a state institution 8" (version 3)
Sick leave in 6-NDFL in the program "1C: ZUP 8" (rev. 3)
Sick leave paid in June
Example
When calculating temporary disability benefits in the document Sick leave the planned payment date is 06/19/2018. This date is initially recorded as the date of receipt of income, and tax is calculated on this date. In fact, the benefit payment was made on 06/21/2018 (Fig. 3).
In the program, the date of actual receipt of income is additionally specified automatically when posting documents for payment in the field Payment dates. This field was introduced specifically because of cases when the actual date of payment of accruals differs from the previously planned one in the accrual document and so that in this case the user does not have to return to the accrual document and specify the date of payment in it (as in our example). Field Payment date filled in equal to the date of the statement. That is, the actual date of actual receipt of income (the date for line 100) is the date indicated in the field Payment date document for the payment of benefits (Fig. 4).
Withholding tax is made when documents for payment are processed. The tax withholding date (date for line 110) is also the date specified in the field Payment date payment document.
The deadline for tax transfer is when income is paid in the form of temporary disability benefits (including benefits for caring for a sick child) no later than the last day of the month in which such payments were made. In section 2 of the calculation, this operation is reflected as in Fig. 5.
If, for example, temporary disability benefits were accrued in June 2018 and paid in July 2018, then such income will be reflected in sections 1 and 2 of the calculation for 9 months of 2018, since the date of actual receipt of this income is determined as the day of its payment. For personal income tax purposes, this allowance is July income.
Or, for example, temporary disability benefits were accrued in May 2018 and paid along with the salary for May - 06/05/2018. The deadline for transferring personal income tax from the amount of the benefit is the last day of the month in which the payment was made, i.e. 06/30/2018. Since this is a holiday, the transfer deadline is postponed to 07/02/2018. Therefore, this transaction is not reflected in section 2 of the calculation for the half year of 2018. It will be reflected in section 2 for 9 months of 2018. However, since the date of receipt of income for this operation is 06/05/2018, it will fall into section 1 of the calculation for the half year of 2018 (Fig. 5).
Sick leave paid with salary
Example
Temporary disability allowance and salary for April paid - 05/04/2018.
Temporary disability benefit accrued using a document Sick leave(Fig. 6). The date of payment of income is indicated - 05/04/2018.
Accrued wages for April using the document Payroll and contributions(Fig. 7).
On May 4, 2018, the salary for April and benefits were paid (Fig. 8).
In section 2 of the calculation, the division of income and personal income tax withheld by the date of receipt of income is made. For salaries for April, the date of receipt of income will be the last day of the month of accrual - 04/30/2018, for temporary disability benefits - the payment date, 05/04/2018. In addition, for temporary disability benefits, the deadline for tax transfer is determined in a special way - this is the last day of the month for payment of benefits, 05/31/2018 (Fig. 9).
Reflection of sick leave in 6-personal income tax in other 1C programs:
- Economic security of the Russian Federation Political economic security of the Russian Federation
- Antimonopoly policy, its goals and methods The main direction of the antimonopoly policy of the state is
- What reforms did Witte make briefly
- Okun's law and the theory of "full employment" of the population