6-NDFL is one of the types of reporting on the income of individuals employed by an individual entrepreneur or LLC. Vacation pay is also shown on this tax return. Each accountant needs to know what nuances exist when filling out personal income tax-6, how to correctly reflect various types of vacations in the form.
What should be reflected in the form 6-NDFL
6-NDFL is a tax return that is filed by the employer. It must show the income of individuals employed in the company. This declaration displays the following information:
- the total amount of the income itself;
- all tax deductions;
- the amount of tax (as a rule, it is income tax in the amount of 13 or 30%).
All entrepreneurs and LLCs that have employees are required to submit a declaration of form 6-NDFL.
Reflection of vacation pay for an employee in the columns of the declaration
Vacation pay can be paid simultaneously with salary or separately from it. Therefore, there are 2 options for how you can reflect them in the 6-personal income tax certificate.
- If vacation pay is accrued at different times with the basic salary, then you need to enter them in separate columns of section 2 of this declaration;
- If vacation pay is accrued simultaneously with the basic salary, in this case it is still necessary to enter them in separate columns of section 2 of this declaration.
From this we conclude that in any case, vacation pay should be reflected in a separate column in the second section of the declaration. This is due to the fact that if vacation pay is accrued along with salary, then the terms for paying personal income tax will differ.
Completing the first section: information about employees' income and payment of tax
Now a little about filling out the 2nd sheet of the declaration. Line 020 should indicate the total amount of income received for the reporting period. In line 040 we prescribe the final tax that must be charged on these amounts. In line 070 we indicate the total amount of tax to be transferred.
Instruction: reflection of the accrual, deduction and transfer of personal income tax
A specific example will help to understand how to correctly reflect the operation of paying the employee money for the next vacation.
Suppose that vacation pay is paid on 03/27/2019. Then they need to be reflected in section 2 of the 6-NDFL form for the 1st quarter, compiled as of the reporting date 03/31/2019, as follows:
- on line 100 indicate the date 03/27/2019;
- on line 110 - 03/27/2019;
- on line 120 - 04/02/2019;
- on lines 130 and 140 - the required total indicators.
How to show rolling vacation pay
Below is an algorithm of actions for displaying in the declaration those vacation pays that are carried over to the next month or quarter.
- The amount of accruals, regardless of the period of their payment, is prescribed in the first section of the declaration;
- Holiday pay with an indication of the actual date and the amount of tax withheld will be displayed already in the second section.
Rolling vacation pay (December - January): when to pay them, how to calculate and transfer personal income tax
Filling out the declaration in the case of the payment of rolling vacation pay still raises a lot of questions from accountants. Today, the most common position is that the carry-over vacation pay is reflected in the declaration in the reporting period when the company actually paid vacation pay, withheld personal income tax and transferred it to the budget.
Vacation pay for December 2017 was transferred in December, and the tax was transferred in December, but the tax transfer deadline falls on 12/31/2017 - this is a holiday. The next working day is 01/09/2018, which means that these amounts must be reflected in the 2nd section of the declaration for the 1st quarter of 2018.
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How to reflect surcharges in connection with the recalculation of average earnings
If an employee "overdid" the vacation or there was a need for additional vacation pay due to their incorrect calculation, this information should be included in the declaration.
- The day when this surcharge was received is displayed in lines 100 and 110.
- Line 120 exists in case the payment fell on a weekend, and it is necessary to transfer the actual payment date to a weekday.
- In lines 130 and 140, you must indicate the total amount of the payment and the tax withheld from it.
How to fill out a form in case of a lump sum payment for vacation
Below is the algorithm for filling out the declaration in this situation:
- in the second section in line 100, you must specify the total amount of payments;
- in line 110 - the date of these payments.
What code to enter
A lump sum payment cannot be classified as remuneration and bonuses, therefore, a separate code is not provided for it in the personal income tax declaration-6. It is recommended to classify it as “other” payments, indicating the income code 4800. And also, you should not classify this payment as “vacation payments”.
Should payment for maternity leave be included in 6-personal income tax
Since maternity sick leave is not subject to personal income tax, it should not be reflected in the 6-personal income tax form.
Is personal income tax subject to wages and leave compensation at death
In Art. 184 of the Labor Code of the Russian Federation states that if an employee has died, then his relatives should be reimbursed for the costs of the funeral and payments of the wages that have not yet been paid. Letter No. 03-04-06/4-28 dated January 30, 2013 from the RF Ministry of Finance states that these payments are not taxed. And also personal income tax is not subject to income of the heirs of the deceased.
Deadlines in 2018
- The first quarter of the year is until April 30th.
- Half year - until July 31.
- The first nine months - until October 31.
- For all twelve months - until April 1 of the following year.
Penalties for late submission of invoices
If we are talking about a violation of the deadlines for submitting this declaration, then the company faces a fine of 1 thousand rubles for each month of delay. In some cases, the delay is fraught with the fact that the tax office may block the company's bank account. It may take several weeks to withdraw the decision to suspend operations.
Responsibility for the lack of necessary information
If we are talking about indicating false information in the declaration or the absence of part of the data, then this threatens the company with a fine of 500 rubles.
Filling out the personal income tax declaration-6 is not so difficult. The main thing is to correctly take into account vacation pay, remember that personal income tax must be withheld in a timely manner, correctly set deduction codes and adhere to the general rules for filling out the form. Take the preparation of the declaration responsibly, as the company may face a fine for indicating false information or making mistakes.
When forming 6-NDFL, the income accrued to citizens is included in the report. First of all, it is salary, allowances and vacation pay. The calculation of such payments is carried out in a special manner.
Let's figure out how to reflect vacation pay in 6-personal income tax - you will find examples of filling out and sample sections of the form below.
Holiday pay with salary in 6-personal income tax
The employer must submit Form 6-NDFL to the tax authorities every quarter. It highlights both the amounts received, only in the reporting period, and the total since the beginning of the year.
This form includes not only salary amounts, but also vacation pay.
Article 136 of the Labor Code of the Russian Federation says that an employee has the right to receive vacation pay no later than three days before the start of the holiday.
When withholding income tax, the following rules apply:
- The date of recognition of income is the date on which the person receives the funds. This is regulated by Article 223 of the Tax Code of the Russian Federation. These vacation pay in 6-personal income tax are reflected in line 100, section 2.
- The date of withholding income tax is also the date of receipt of funds by the employee. This is evidenced by article 226 of the Tax Code of the Russian Federation. This data is reflected in line 110, section 2.
- The deadline for paying tax on vacation pay is the last day of the month in which the person actually received the money. This is indicated by article 226 of the Tax Code of the Russian Federation. Data is entered in line 120, section 2.
Note! When we are talking about salary amounts, the date of receipt of income is the last day of the month for which they were accrued.
When both salary and vacation amounts were accrued in one month, the vacation is reflected in the report according to the following rules:
- If wages and vacation pay were paid on different days, then personal income tax from vacation pay in 6-personal income tax is made with the indication of separate dates in terms of the period for issuing and paying income tax.
- In the case when both amounts were received by the employee on the same day, they will also have to be divided in section 2 of form 6-NDFL, since the tax transfer period will still be different.
From this we can conclude that vacation pay in Section 2 of 6-NDFL is always shown separately for terms of 100-140, since the final payment date for these amounts will be different. This is evidenced by the letter of the Federal Tax Service of the Russian Federation of May 11, 2016 No. BS-4-11/8312.
In section 1, all income will be entered on line 020, deductions applied on line 030, tax accrued on line 040, and tax withheld on line 070.
Consider how wages and vacation pay are reflected in 6-personal income tax, an example of filling line by line.
The organization issues wages on the 8th. The salary for January was paid on 02/08/2019 and amounted to 45,000 rubles. On the same day with wages, a person received vacation pay in the amount of 42,000 rubles. Employee deductions do not apply.
The form will be completed as follows:
In section 1:
- line 020 - total income (45,000 + 42,000 = 97,000).
- line 040 - accrued tax (97,000*0.13=12,610).
- line 070 - tax withheld (12 610).
In section 2:
- line 100 - the date of receipt of income in the form of wages (02/08/2019).
- line 110 - the date of withholding personal income tax from this income (02/08/2019).
- line 120 - the final date for the payment of this tax (02/11/2019 (February 08, Friday)).
- line 130 - the amount of earnings for January (45,000).
- line 140 - the amount of income tax on wages (45,000*0.13=5,850).
- line 100 - the date of receipt of income in the form of vacation pay (02/08/2019).
- line 110 - the date of withholding personal income tax from this type of income (02/08/2019).
- line 120 - the final date for the payment of this tax (02/28/2019).
- line 130 - the amount of vacation pay (42,000).
- line 140 - the amount of income tax on vacation pay (42,000*0.13=5,460).
Vacation pay separately from salary in 6-personal income tax
If the dates of receipt of wages and vacation accruals are different, then this is reflected in section 2, form 6-NDFL. How to reflect vacation pay in this case?
In 6-personal income tax, the date of receipt of income "vacation" will be different from the income "salary". Therefore, in section 1, as usual, the totals for all types of income are shown; in section 2, lines 100-140 are filled in separately for each type.
Consider how to show vacation pay in 6-personal income tax, let's take the same example, but suppose that the employee received vacation pay on February 14, 2019.
Form 6-NDFL will look like this:
- line 020 - total amount, salary plus vacation pay (45,000 + 42,000 \u003d 97,000).
- line 040 - accrued personal income tax from the total amount (97,000 * 0.13 \u003d 12,610).
- line 070 - personal income tax withheld (12,610).
- line 100 - the date of receipt of income in the form of wages (02/08/2019).
- line 110 - the date of withholding income from this income (02/08/2019).
- page 120 - the final date for the transfer of this tax (02/11/2019).
- line 130 - accrued salary for January (45,000).
- line 140 - the amount of income tax on wages (45,000 * 0.13 \u003d 5,850).
- line 100 - the date of receipt of income in the form of vacation pay (02/14/2019).
- line 110 - date of withholding personal income tax (02/14/2019).
- line 120 - the end date for the transfer of personal income tax (28.02.2019).
- line 130 - the amount of vacation pay (42,000).
- line 140 - the amount of income tax on vacation pay (42,000 * 0.13 \u003d 5,460).
Thus, it can be said that in section 2 it is impossible to combine different types of income and different dates of their receipt. If the employee has accrued several types of income, then in section 2 you need to fill in several blocks of lines 100-140.
Rolling holiday pay in 6-personal income tax
Rollover vacation amounts arise when a person received them in one month, and his vacation began only in the next.
When reflecting such amounts, it is necessary to take into account the dates of recognition of income, its deduction and transfer.
Consider an example when an employee received vacation pay on January 31, 2019, and his vacation began only on February 4, 2019. The amount of vacation pay is 42,000 rubles. The completed form will look like this:
- Sec. 1, pp. 020 – 42,000
- Sec. 1, pp. 040 – 5460
- Sec. 1, pp. 070 – 5460
- Sec. 2, p. 100 – 01/31/2019
- Sec. 2, p. 110 – 01/31/2019
- Sec. 2, p. 120 – 01/31/2019
- Sec. 2, pp. 130 – 42,000
- Sec. 2, pp. 140 – 5460
Another situation is the accrual in one reporting period (quarter), and the payment in another. For example, an employee was accrued vacation pay on 03/29/2019, and he received it on 04/01/2019. This income will be reflected only in the half-year report, it will not be reflected in the form for the 1st quarter.
The report will then look like this:
- Sec. 1, line 020 - 42 000
- Sec. 1, line 040 - 5460
- Sec. 1, line 070 - 5460
- Sec. 2, line 100 - 04/01/2019
- Sec. 2, line 110 - 04/01/2019
- Sec. 2, line 120 - 04/30/2019
- Sec. 2, line 130 - 42,000
- Sec. 2, line 140 - 5460
Note! When a dismissed employee is paid vacation compensation, in the form of 6-NDFL it is reflected in the period on which the day of termination of the employment contract falls.
In order to comply with the requirements of the law when filling out 6 personal income tax, vacation pay should be reflected correctly. This new reporting form has been introduced recently, so specific examples will help you understand its operation more quickly.
When filling out this reporting, you need to understand the main difference from the form 2 of the personal income tax, which was used earlier. The new document contains information directly about the tax agent and his obligations to the state. Therefore, it does not need to indicate data on income that is not subject to taxation.
But in 6 personal income tax, vacation pay and sick leave are recorded necessarily. They are taxed at the standard rate, 13%. For precise control, it is necessary to have in the reporting document not only the corresponding amounts, but also important dates:
- receiving income (actual);
- withholding personal income tax;
- transfer of personal income tax to the budget.
The general requirement is strict observance of the deadlines for submitting data to the Federal Tax Service:
- 05.2016;
- 08.2016;
- 10.2016;
- 04.2017.
Please note that the last document with data for the last quarter is acceptable to transfer along with other reporting in the spring of next year.
In order not to accidentally break the rules, it should be remembered that only when visiting the tax office in person, the corresponding dates will coincide. When sending a letter, you need to receive official confirmation at the post office. In the electronic document management system, the necessary data are recorded automatically.
Errors and inaccuracies are punished with a monetary fine. You have 5 days to correct. If the deadlines are violated for more than 10 days, the legislation allows blocking the tax agent's account. For this reason, it is not recommended to commit violations that can disrupt the normal activities of the individual entrepreneur, organization.
An example of filling out a form
How to reflect vacation pay in 6 personal income tax: filling out the title page
The general rules for preparing such reporting documentation also apply in this case:
- Filling in the fields starts from the left edge.
- If there are empty positions, dashes are written in them: "-".
- If there are blots, you will have to fill out the sheet again. Corrections and the use of corrective pencils are not permitted.
- When bonding, the integrity of paper media is preserved.
It is easier to fill out forms using specialized software. Reporting is also more convenient in digital form. Paper forms are acceptable only with a small number of personnel. If the state has 25 or more people who receive income, then they use exclusively electronic document management.
Let's start with the title page:
- On the first page, the identification parameters of the taxpayer are indicated at the top. If this is a branch of the enterprise, then the checkpoint data is entered. In our example, the report is submitted by the individual entrepreneur Petrov, so he fills in this column with dashes.
- If the report is filled out correctly, the inspection bodies will not have any comments. Otherwise, you will have to make corrections. The new document will be an adjustment, which is indicated by a serial number in the corresponding column. In our example, the first version of the report is being compiled, so zeros are entered.
- The report is filled out and submitted to NI quarterly, with the entry code: 21, 31, 33, or 34, respectively. This document is semi-annual, therefore "31" is written.
- Next, fill in the columns with typical data: code of the tax authority, place of submission of the report, name, telephone number.
- In a separate block indicate the full name. physical person. This may be a responsible employee of the enterprise, a representative. In the latter version, a record is made with data on a document confirming the corresponding authority.
Please note that the date of preparation of the document does not confirm the fact of its timely submission to the FMS authorities.
Vacation pay in 6 personal income tax: filling out the reporting part
Now we will study in more detail how to reflect vacation pay in the form of 6 personal income tax. These amounts are considered income and are taxed at a rate of 13%. Important are the above terms for calculating and transferring vacation pay and taxes. Here are the features of filling in individual positions.
The first section contains summary data, which is considered a cumulative total:
- Line 020. Here enter the amount of all income of individuals that are taxed. In our example, vacation pay is added in addition to wages. This column takes into account accruals for the reporting period, so it is quite possible that the value will be greater than the actual payments. Pensions and other government benefits are not included.
- Lines 040 and 070 indicate the amounts of calculated and withheld personal income tax. They don't have to match. When filling out, real data is used, confirmed by primary documents.
- There were no incomes in the form of dividends, advance payments and other actions according to the list of the first section, so the following lines are filled with dashes: 025; 030; 045; 050; 080 and 090.
- Line 060 records the number of employees (2) who received income in this period.
Data for the second section are presented in the table:
| Line | Meaning |
In a separate consultation, we answered the question,. But in addition to these payments, as a rule, there are others in the calculation, such as wages, bonuses, sick leave, etc. In this consultation, we will consider in detail how to fill out the form 6-personal income tax on the holiday pay with pay. And we will analyze the situation when they are paid on the same day.
Dates in 6-NDFL
In order to correctly reflect different types of payments in the 6-personal income tax reporting form, you need to clearly know how the following are determined:
- date of actual receipt of income;
- date of withholding income tax;
- the deadline for the transfer of tax withheld from income.
Salary dates in 6-personal income tax
If we talk about wages, then the date of actual receipt of this type of income is separately specified in paragraph 1 of clause 2 - this is the last day of the billing month. That is, the salary for January is considered received on January 31, YYYY, for February - 28 (29). 3).
Personal income tax is transferred to the budget no later than the day following the day of payment of wages (paragraph 1, clause 6).
So we found out that:
- the date of actual receipt of income in the form of wages is the last day of the month for which wages were accrued;
- the date of withholding personal income tax is the date of payment of wages;
- The deadline for the transfer of personal income tax is the day following the day the salary is paid.
Vacation dates in 6-NDFL
In contrast to wages, the date of actual receipt of income in the form of vacation pay is determined according to the general rule established by clause 1 of clause 1, as the day this income is paid to an individual. That is, when the employer transfers vacation pay to the employee on a bank card or gives money from the cash desk of the enterprise, then the income is considered received.
Calculation and deduction of personal income tax is made in one day - on the day of payment of income. This follows from paragraph 1, paragraph 3 and paragraph 1, paragraph 4.
But the deadline for tax transfer is regulated by a separate rule - paragraph 2, clause 6. In accordance with it, personal income tax from vacation pay is paid to the budget no later than the last day of the month in which employees received money for vacation.
So we found out that:
- the date of actual receipt of income in the form of vacation pay is the date of payment of vacation pay;
- the date of withholding personal income tax is the date of payment of vacation pay;
- The deadline for transferring personal income tax is the last day of the month in which vacation pay was paid.
It turns out that the deadlines for paying tax on wages and vacation pay are always different, even if these payments are made on the same day. Therefore, in section 2 of the 6-NDFL form, income in the form of wages is shown separately from income in the form of vacation pay.
Vacation pay with salary in 6-personal income tax: an example
We will demonstrate with an example how to reflect vacation pay along with salary in 6-personal income tax.
Example. Two people work at Lotos LLC:
- general director - with a salary of 50,000 rubles;
- chief accountant - with a salary of 35,000 rubles.
The chief accountant receives a monthly standard tax deduction for the only 7-year-old child in the amount of 1,400 rubles.
All payments accrued in favor of employees are presented in the table below.
| month of income | Type of income | The amount of accrued income, rub. | Personal income tax on income (13%), rub. |
| January 2017 | Salary | 85 000 | 10 868* |
| February 2017 | Salary | 85 000 | 10 868 |
| March 2017 | Salary | 85 000 | 10 868 |
| April 2017 | Salary | 85 000 | 10 868 |
| May 2017 | Salary | 52 500 | 6 643 |
| Vacation | 45 000 | 5 850 | |
| June 2017 | Salary | 80 200 | 10 244 |
| TOTAL: | X | 517 700 | 66 209 |
<*>Personal income tax is calculated taking into account the standard tax deduction provided to the employee: (85,000 rubles - 1,400 rubles) x 13% = 10,868 rubles.
The organization has the following payroll dates:
- for the first half of the billing month - the 20th day of this month;
- for the second half of the billing month - the 5th day of the next month.
LLC "Lotos" filled out the calculation in the form 6-NDFL for the first half of 2017 as follows.
Section 1 of the calculation of 6-personal income tax
It is filled in with a cumulative total from the beginning of 2017 (in our example, until June 2017).
on line 010 - 13 / the rate at which personal income tax is calculated and withheld from the income of individuals is indicated;
on line 020 - 517 700 / the total amount of income (including vacation pay) accrued to individuals for the period January - June 2017 is indicated;
on line 030 - 8 400 / the amount of tax deductions provided to individuals for the period January - June 2017 is indicated;
on line 040 - 66 209 / personal income tax is indicated, calculated from the income of individuals;
on line 060 - 2 / the number of individuals who received income (including in the form of vacation pay) at all tax rates is indicated;
on line 070 - 55 965/ indicates personal income tax withheld from the total amount of income paid to individuals at all tax rates for the period January - June 2017.
Note!
Since personal income tax from the salary accrued for June 2017 will be withheld only in July when it is actually paid, it means that the corresponding tax amount will not be included in the line 070 indicator.
Section 2 of the calculation of 6-personal income tax
It is filled in only for the last 3 months of the reporting period (in our example, for April - June 2017).
Information about the payment of income for March.
By the way!
If the operation begins in one reporting period and ends in another, then in section 2 of the 6-NDFL form it is reflected in the completion period. And the moment of completion of the transaction corresponds to the period in which the deadline for payment of tax occurs. Thus, the salary for March 2017, paid in April, will be included in the report for 6 months, and for June - only in the report for 9 months.
on line 100 - 03/31/2017 / the date of receipt of income by individuals is indicated; for salary - this is the last day of the month for which it is accrued (clause 2);
on line 110 - 04/05/2017 / the date of withholding personal income tax from wages is indicated, coincides with the date of its payment to employees (paragraph 1, clause 4);
on line 120 - 04/06/2017 / the deadline for the transfer of personal income tax is indicated; for a salary, this is the day following the day of its payment (paragraph 1, clause 6);
on line 130 - 85 000 / indicates the amount of wages accrued to employees;
on line 140 - 10 868 / indicates the personal income tax withheld from the payment of salaries to employees.
Information about the payment of income for April (for a breakdown of the lines, see above).
on line 100 - 04/30/2017;
on line 110 - 05/05/2017;
on line 120 - 05/10/2017;
Remember!
If the tax payment deadline established by the Tax Code of the Russian Federation falls on a weekend or non-working holiday, then it is transferred to the next working day following the weekend or holiday (clause 7).
on line 130 - 85 000;
on line 140 - 10 868.
Information about the payment of income for May.
Note!
In section 2 of the 6-NDFL form, “salary” and “holiday” payments are reflected in separate blocks, since for these types of income a different tax payment deadline is set (paragraph 1 and paragraph 2, clause 6).
1) Vacation
on line 100 - 05/05/2017 / the date of actual receipt of income is indicated; for vacation pay - this is the date of their payment to individuals (clause 1 clause 1);
on line 110 - 05/05/2017 / the date of withholding personal income tax from vacation pay is indicated, coincides with the date of their payment to individuals (paragraph 1, clause 4);
on line 120 - 05/31/2017 / the deadline for transferring personal income tax is indicated, for vacation pay - this is the last day of the month in which they were paid (paragraph 2, clause 6);
on line 130 - 45 000 / the amount of vacation pay paid to individuals is indicated;
on line 140 - 5 850 / the personal income tax withheld when paying vacation pay to individuals is indicated.
2) Salary (for a breakdown of the lines, see above).
on line 100 - 05/31/2017;
on line 110 - 06/05/2017;
on line 120 - 06/06/2017;
on line 130 - 52 500;
on line 140 - 6 643.
A completed sample calculation in the form 6-NDFL of Lotos LLC for 6 months of 2017, which reflects vacation pay along with salary, is presented below.
Reporting form 6-NDFL was put into effect in May 2015. It is understood that with its help, tax agents will be able to provide the necessary information to the tax office, while sorting it using the form as conveniently as possible, in order to increase the efficiency of reporting processing. In the article, we will consider in detail how to reflect vacation pay in 6-personal income tax and an example of filling out a declaration.
- any organizations located on the territory of our country;
- individuals who have acquired the status of an individual entrepreneur;
- specialists of the legal "front", that is, the holders of notaries or lawyers' private offices;
- subdivisions of foreign firms conducting separate activities.
Acquiring the status of an agency status, interconnected with tax deductions, the company is immediately subject to certain obligations to the state. They are clearly spelled out by the Tax Code of the Russian Federation, which is the main regulatory act for this situation, in Article No. 230. Let's look at the entire list in detail.
- The primary responsibility of the described entity is to calculate the amount of the amount subtracted from the cash income paid to the employees of the company, received as payment for work.
- In addition to calculating the amount, that is, its calculation, the organization also undertakes to withhold the amount received from the income due to people working in the company.
- The third duty of the tax agent is to transfer the withdrawn money to the state treasury.
- The fourth point follows from the points listed above. In addition to the actions described above, the company must report for them to the Federal Tax Service of Russia. This procedure is performed using the form blank.
You will find step-by-step instructions for filling out the 6-personal income tax form in our article. We will also detail general information about the declaration, who should fill out the form and consider the system for imposing fines. .
In order to fulfill its obligations to the country, the company needs to have the ability to withdraw the deduction calculated for it. Therefore, firms are prohibited from making payments to the state treasury from their own money, but it is legally required to withdraw part of the funds from funds received by individuals. It is also strictly forbidden to add clauses to the contract for the employment of employees for permanent work or for the sake of temporary or one-time performance of cases related to tax payments from the company's budget.
In addition to responsibilities, employer organizations also have responsibilities to the tax office. For non-fulfillment of the conditions specified by law or only partial fulfillment of them, the application of monetary sanctions is implied:
- fines;
- penalties.
Unfortunately, situations with the use of monetary punishment happen with enviable frequency, especially in cases where income is given to employees in the form of in-kind and immediately acquires the status of a material benefit that is due to an individual. In this situation, you need to withhold from the funds paid to employees.
Since the organization may be faced with a situation where it is not possible to deduct a percentage of income from the budget, for any reason, it is responsible for the resulting debt and is obliged to notify the tax service about it within the time period established by law. If the notification takes place, then the obligation to withhold money is removed from the agent, and goes to the debtor himself. Otherwise, not only the taxpayer who does not pay taxes, but the organization in which he is registered will fall into disgrace. A fine will be charged from it in the amount of the amount that the taxpayer did not give to the state. In case of non-payment of the fine, a fine is charged for each month of delay.
Once in such an unpleasant situation, do not think that you are in bondage to the tax service for a long time. Just send a missed notification, pay the balance and be free from remorse.
What is the difference between the 2-NDFL certificate and the accepted form 6-NDFL
Some inexperienced accountants think that once a certificate has been entered in the form 6-NDFL, you can forget about providing the 2-NDFL form. This information is speculation and is fundamentally wrong.
The obligation to transfer data to the tax service using the form blank labeled 2-NDFL remains with the organization. In addition, there is one difference between it and the form discussed in the article. The bottom line is that certificate number 6 contains general information, including data on the organization as a whole, and paper number 2 is provided to the tax service personally for all employees of the company who are individuals.
You will find the rules for providing a 2-NDFL certificate in an article on our portal. Learn more about what is indicated in this certificate and the deadlines for its submission. As well as frequent mistakes of beginners in filling out the form.
What is a 6-personal income tax certificate
This certificate is an updated form of calculations for personal income tax. The year of its introduction into use is 2016. It is not surprising that many professional specialists still do not know how to fill in some of its columns correctly, because in such a short time it is quite difficult to remember all the nuances of filling out new documentation.
The submission of this form to the Federal Tax Service is carried out for reporting. It is produced quarterly, that is, every three months of one year-long tax period. The calculation of the indicators necessary for entering into the form is carried out for each employee, or a third-party specialist working for the company. According to the law, the following indicators are required:
- the amount of income received by an individual;
- the amount of tax that needs to be removed from the required income;
- actually withdrawn amount of tax deduction, etc.
There are three parts to this guide:
- title page or title page;
- Part No. 1, representing indicators common to the organization;
- part No. 2, indicating the specific days on which individuals received income, when the tax was withheld and the amounts of each of the listed units.
The obligation regarding the provision of the necessary inspection information is made by submitting a report in the form of a tax agent, which, as mentioned above, may be the following persons.
- An organization that opened on the territory of our country. In this case, the reporting papers are transferred to the specialists of the tax service department working with the organization, to which the company belongs at the place of registration.
- An organization that has subdivisions of a separate nature on the territory of Russia. Many people think that in this situation, reporting from separate branches should, in any case, be submitted at the location of the company's head office, but this is a misconception. For the tax service, each branch, regardless of status, is, as it were, a separate company, therefore, the report is submitted on behalf of each branch to the tax office corresponding to its location.
- Companies organized through individual entrepreneurship submit reports to the tax office, which they refer to according to the place of business of the company due to the use of the following regimes:
- single tax on imputed income;
- patent system of taxation.
- The largest taxpayers who provide reporting data to the inspectorate related to the place of registration according to the status of the taxpayer or, for separate branches of a legal entity, to the local inspectorate corresponding to their location.
What is the time frame for the provision of a form in the form of 6-NDFL
The required certificate is compiled and sent to the tax service of Russia once every three months, that is, part of the tax period, called a quarter. The submission is not made personally for each employee, but summarized data for the entire company.
It is necessary to transfer information for processing to the tax office before the end of the thirty-day period following the reporting quarter.
If the company has less than 25 employees, then it is preferable to draw up a reporting document in paper form. If the person is larger, then it is more logical to transfer information on an electronic medium, that is, in a virtual format.
The basis that serves as the basis for filling out the reporting document under discussion is the register responsible for tax accounting. It contains information regarding:
- funds due and paid from the organization to individuals;
- tax deductions granted to employees;
- tax deductions in favor of the state treasury.
In order to correctly enter information into the form, accountants are required to use a certain book-classifier of codes for income and deductions. The information in it is approved by law, on behalf of the tax service of the Russian Federation.
Errors in the design of the form on paper
According to the rules established by the Federal Tax Service of the Russian Federation, errors should be avoided when filling out a certificate.
Table 1. Registration errors
| Mistakes | Explanation |
|---|---|
| Can't make fixes | It is forbidden to “wipe” the mistakes with a scraper, cover them with varnishes, other substances. If a typo is made or incorrect information is accidentally entered, the form must be disposed of as incorrectly completed. |
| You can not print the form on A4 sheet on both sides | For a separate section of the form, you must have a separate sheet, otherwise, the form will not be accepted for verification. This is largely due to the fact that the computer performs the primary processing, through which the papers are driven, as on a conveyor belt. If the printout is made on both sides of the sheet, the second part will remain unscanned, therefore, the tax agent will earn a fine. |
| You cannot print the letterhead on A4 paper that is not the standard white | This is a gross violation and excuses, such as the inability to purchase a pack of plain paper for printing, are not accepted by tax officials. |
| It is forbidden to fasten sheets | To accurately convey the completed form to the tax office, use paper clips and multi-forms without using the stapler and staples that pierce the sheets. |
How to fill out the form correctly
There is a certain set of rules regarding filling out the form, officially fixed by the tax service. Let's take a look at them.
Rule 1 Filling in the columns, implying digital or test indicators, necessarily starts from the left side, to the right, without skipping cells, that is, from the very extreme.
Rule 2 In the event that the indicators from your organization do not fit on one sheet of the form, you can extend it for each of the sections by printing blank copies of the form. Fill out as many sheets as you need to fully reflect the situation.
Rule 3 The place on the sheet, implying the entry of its number, is reserved for continuous numbering, starting from the title page inclusive. It turns out that his number will always be 001, while on page 5 there will be a mark 005, etc. Filling in the numbering is done in the same way as for the rest of the columns, in the direction from left to right, while not a single cell is skipped.
Rule 4 It is allowed to fill in the columns with a pen with ink of the following colors:
- blue;
- black;
- purple.
It does not matter what the pen itself is, ballpoint or helium, or maybe a fountain pen, etc.
Rule 5 If the company does not have indications for one of the columns to be filled out, it is necessary to enter zero in the line, in the amount of one character.
Rule 6 If the spaces under the characters in the field segment on the right cannot be filled either, put a dash in the form of a short horizontal line.
Rule 7 Special instructions apply to writing values expressed as fractions. If, when filling in the number of this form, cells remain for the numbers expressing the whole part, which remain empty before putting the part after the dot, you must cross out by putting down a horizontal line along their entire length.
Let's take an example. Imagine that you have 15 empty cells for most of the value, and only two for its element that comes after the dot. At the same time, you have only six numbers for the first part. In this case, the indicators on the paper will be displayed when it is filled out as follows: 555555———.55. At first, such a designation may seem incomprehensible, but gradually most specialists get used to the accepted filling standards and problems cease to arise.
Rule 8 Another rule concerns the writing of codes for the all-Russian classifier of territories of municipalities. According to the established rules, the head office enters a code suitable for its location, while branches write another one suitable for their location.
According to the place of residence, these codes for the territories of municipalities are indicated by representatives of the population who have a private business, that is:
- individual entrepreneurs;
- owners of law practices;
- founders of notary offices.
The codes are tied to the place of registration for those individual entrepreneurs who are registered according to the place where the work process is carried out, while their activities are subject to the form of a single tax on income of an imputed nature and (and) the patent system.
Rule 9 It is necessary to certify each completed sheet of the form with the signature of the head of the tax agent company or his authorized representative. In addition, it is obligatory to put down the date when the signature was affixed.
Displaying vacation pay in the form of 6-NDFL
Employees of each company, sooner or later, after coming to work, go on a well-deserved vacation. For each day of official leave provided by the company, they are legally entitled to receive compensatory accruals. In addition, in the case when an employee leaves the workplace forever, he is also required by law to provide vacation pay that was not received.
Since these payments are also included in the category of income of individuals, they will be taxed, therefore, information about the manipulations carried out with them will need to be provided to the tax service using the 6-NDFL certificate. Filling in information related to vacation pay is characterized by many different features that you need to pay attention to. This is because, in fact, the payment of vacation pay does not apply to wages outstanding for the work of the employee.
Let's take a closer look at the process of filling out the form, which was carried out in the following cases:
- if vacation funds were paid to employees;
- or compensation for departing team members.
How to display vacation pay
The date of receipt of funds in fact is the day when the organization directly issued or transferred the money due to the employee to the bank card. When transferring funds, the tax agent is required by law to withhold from them the amount of tax due to the state. The next day, it is necessary to transfer the withdrawn tax to the country's treasury.
As for wages, the day of its issuance for the smooth completion of tax deductions is the last day of the month for which it was relied on for accrual to the employee's account. However, as we have already said, it is impossible to classify the payment for leaving on leave as wages, because the employee does not work at this time, but rests, often not even in the country. It turns out that in this case it will not work to use the usual method for remuneration of filling out the 6-NDFL form.
The correct way to fill out the form is to write the date on which the vacation pay was given to the employee directly into the hands or transferred to his bank account (bank plastic card). By law, the organization in which a person works is obliged to give him vacation funds before the start of the vacation, namely 72 hours that have passed on the working days of the week. It turns out that also three days before the transfer of vacation pay, it is necessary to withhold tax deductions from the income of an individual in favor of the state budget. And it is necessary to transfer the “withdrawn” money before the end of the month in which the previous manipulations were carried out.
When filling out the form, it is necessary to combine the received vacation indicators along with other funds accrued to the employee in the columns of part No. 1 of the form. In part No. 2, vacation payments are indicated separately from other cash receipts, the timing of which is different from them.
Note! If during the reporting period the income due for vacation was issued on different days, respectively, each date must be entered on the form.
Let's look at an example of how vacation payments are displayed in the 6-personal income tax form. You are the owner of a company - a legal entity that is an employer and therefore a withholding agent. Recently, you paid two employees money that went towards vacations. This happened on the following dates:
- the first employee received 17 thousand rubles on August 14 (the amount of tax withheld was 2 thousand 210 rubles);
- the second received 23 thousand rubles on August 21 (the amount of tax withheld from the amount amounted to 2 thousand 990 rubles).
Over a period of 36 weeks, the organization accrued 2 million for employee salaries, applied tax deductions for 50 thousand, calculated personal income tax in the amount of 253.5 thousand and withheld money for 230.5 thousand.
So, the steps of your company's accountant will be as follows.
Open part number 1 of the form in question. Find here column No. 0202, in which fill in information on vacation pay and wages of employees at the same time. You will get the following amount: 23,000 + 17,000 + 2,000,000 \u003d 2 million 40 thousand rubles.
Then we will enter the tax accrued on the amount received in column number 040. To find out what amount we are talking about, you need to add the amount of tax deducted on issued vacation pay to 253.5 thousand. As a result, we get 258 thousand 700 rubles.
The amount of funds actually withheld in favor of the state is recorded in column No. 070.
Now let's move on to the second part of the form. In it, in addition to the columns containing indications of the wages issued to employees, it is necessary to indicate additional columns to indicate vacation pay paid on different August days.
For the amount of funds issued on August 14 for vacation in the amount of 17 thousand, fill in the lines under the numbers:
The personal income tax withheld on the same day in the amount of 2 thousand 210 rubles is displayed on the lines:
The day of payment of tax deductions to the state treasury was also made in August, on the 31st, therefore, this date should be displayed in line No. 120.
All of the above is true in the second case.
The amount of vacation pay paid to the second employee and its date will be entered in the columns:
The amount of the tax amount and the day of its withdrawal in the columns:
The day of tax transfer, that is, the same as in the previous case, 09/31/16, is indicated in line No. 120.
How to enter rolling vacation pay in the form and display their recalculation
A frequent occurrence in the Russian Federation is the so-called working park. Translated into life circumstances, the term refers to the constant need to give work all available time and forget about vacations. As a result, many specialists accumulate vacation periods that are solid in time, simply not having time to “take them off”. When the working regime becomes weaker, the worker finally has the opportunity to take a short rest, taking only half the time available under the law.
It turns out that a whole vacation period can begin in May and end at the end of December. It happens that an employee went on vacation thirty days later than he received vacation pay.
In this case, the entries in the form are not subject to any special changes, because the procedure for entering vacation payments into the form is the same and depends only on the date the payment was made. As for the deduction of personal income tax, it changes only simultaneously with the amount of payments, but not with the date the employee goes on vacation.
It turns out that for the correct display of one vacation period, divided into several parts, you just need to add together the tax withdrawn from vacation accruals paid for one month, and at the same time send it to the state treasury in its entirety.
Let's take an example. You are an employee of the company and paid vacation pay to three employees in the same month of August, but the payment dates were different, namely:
- first number;
- fourteenth;
- twentieth.
It turns out that the tax collected from them in total can be transferred to the state treasury by the end of August in a single payment. At the same time, if August 30 falls on a day off or a national holiday, then the payment can be made on the next day of the working week.
Video - Recalculation of vacation pay in the 6-NDFL certificate
How to fill in the columns of the form regarding the compensation of unused vacation pay
An employee of an organization who has decided to leave his place of work forever, for the sake of leaving for another post or without a clear life goal, according to the law, needs to be paid money that is compensation for the vacation days he has accumulated, which he could not use while working at the previous one. place.
Since the employee does not go to work and does not work on vacation days, it is obvious that the vacation pay paid to him, which turned into compensation in this situation, cannot be defined as income received in payment for work. However, the compensation itself does not apply to either labor payments or vacation pay, since the employee receiving it is no longer on the staff of the organization.
This state of affairs leads to the definition of the official date of receipt of compensation as the date of its payment to the departing employee.
Note! Upon dismissal, an employee has the right to claim many different compensations, however, only vacation pay among them is subject to taxation as income received.
Once the day of dismissal actually becomes the date of receipt of all payments that the organization owes to the employee, therefore, he receives on the same day both the balance of the due salary and vacation pay. At the same time, for these two sources of income, personal income tax is withheld, which must be paid to the country's budget the next day.
So, how to display vacation compensation on the pages of the form in question? Let's see.
When displaying information, both parts of the document will be involved.
So, in the first of them, the amount of the due holiday compensation is added to income and recorded in column No. 020. The withheld tax amounts, also combined together, are recorded in the lines:
In the second part of the form, the employee's vacation compensation is recorded together with the wages received, because they were paid, as we remember, on the same day and most likely at the same time. Pay attention to the posting. It differs from fixing indicators for vacation payments in that individual lines of the second section, numbered 100-140, are not affected, because compensation can only be shown using the salary line.
Let's give an example of displaying in the form of compensation for "not taken off" vacations. In your company on the 15th of August, an employee quit.
Please note that the date of dismissal and the date of filing an application for dismissal are fundamentally different things. Between them there is at least a two-week period of compulsory working off of employees by law.
So, back to our example. The retiring employee was given the following amount of money:
- wages came out to 12.5 thousand;
- holiday compensation of 10.5 thousand.
At the same time, the income tax of an individual in the amount of 2,990 rubles was deducted for the funds received.
For a month, your company paid for the work of the state in the amount of one and a half million, calculated the tax deduction for it in the amount of 195 thousand and sent 175 thousand to the treasury.
In this situation, the first part of the form is filled out identically to the example described above for entering vacation accruals. The amount of compensation for holidays is combined with the salary of the person leaving and fits into column No. 020. The calculation will be as follows: 23,000 + 1,500,000 = 1,523,000.
Column No. 040 is filled in with data on the tax accrued on the amount of deductions. To find it, you need to add the tax for the employee to the tax for the entire company for a month, as a result, you get 197 thousand 990 rubles.
The amount of deductions actually withheld and given to the state treasury is calculated by adding the real values of the same deductions, that is, the result is 177 thousand 990 rubles. The resulting value is recorded in column No. 070.
In the second part of the form, the wages earned by the company's employees are entered on a monthly basis, according to a general procedure, and the wages paid for work and vacation compensation to a person leaving work are recorded separately.
The day when the employee was transferred money for wages and vacation compensation, as well as their value combined together, are indicated in the columns:
Let's count how many. If the salary was accrued in the amount of 10.5 thousand, and the compensation was 12.5, then together they will amount to 23 thousand units of Russian currency.
In column number 120, the date of transfer of the personal income tax deducted from wages and compensation for vacation is recorded, in our case it is August 16.
Summing up
As you can see, it is quite easy to figure out the nuances of filling out vacation deductions on the 6-personal income tax form if you read the article written for you carefully. A huge advantage of this form, introduced recently, is its simplicity. Experienced accountants are especially successful in completing it. However, if there were no mistakes, they would not even read such materials, therefore, we advise you to carefully study the presented text again in order to finally understand the information given in it. In addition, we suggest that you take a pen and a piece of paper and try to make calculations using the examples we have given.
In addition to the correct choice of graphs for relevant information, you must always remember the seriousness of the case. Working with the tax service of Russia is not a funny joke, its employees are quite tough on the omissions of tax agents and strive to immediately fine them for minor shortcomings. In order not to suffer unpleasant financial losses, pay attention not only to what you fill out, but also how you do it.
We are sure that after several attempts you will not make a single mistake again. We wish you good luck and great achievements!
