Filling out a report on form 6 personal income tax, many are faced with such a problem as filling out line 080, which raises many questions. This is due, in particular, to the fact that not all unretained personal income tax is such in fact, and any mistake or defect will lead to inevitable proceedings with the tax service.
How is line 080 of form 6 personal income tax filled out?
In line 080, the amount is indicated, which is equal to the unreserved tax on the paid income of individuals for the entire quarter and at the rates immediately - this factor should be taken into account. This amount is generalized, and therefore, if there are several unused taxes at the same time, it is enough to simply add them up, then calculate the 2017 insurance premiums, an example of filling which can be found on the Web, and set the resulting value in line 080.
Do not forget that in some cases the activities of the company have their own specifics, in connection with which it is impossible to withhold personal income tax for certain reasons, and what should be mandatory notify not only the tax office, but also the person to whom the funds were paid from unreserved tax. Such a notification is a certificate in form 2 of personal income tax with attribute 2, which displays all the employee's income and the amount of tax not withheld from them.
In what cases is personal income tax not withheld?
Personal income tax can be considered uninspired in certain cases, and it is from it that the amount is formed, which is further displayed by 6 personal income tax line 080. This is possible in the case when the salary is paid to the employee in kind, for example, by food, or when his income is lower than the tax amount.
In these and some other cases, the unused tax is reflected in line 080, however, it should be understood for what period the personal income tax form 6 is filled in, since if there is any debt left from the previous period, then it is not displayed in line 080.
What debts should not appear on line 080?
Any income that was accrued during the quarter, but was transferred after its completion, cannot be entered in line 080, since personal income tax is not withheld from them due to the late actual payment. Such a tax is called "suspended". Also, taxes that, for whatever reason, could not be withheld in the past year or any other completed periods, are not taken into account.
Form 6-NDFL entered our life, having received along the way a million curses from accountants and a million comments from tax authorities about the rules for filling it out. But passions and disputes do not subside. One of the points of constant doubt turned out to be line 080. We will tell you how and why line 080 is filled in in "1C: Salary and Human Resources Management 8" edition 3.
Line 080, in accordance with its name, reflects Tax amount not withheld by the withholding agent. Everything seems to be clear and understandable. But the debate around the filling of this line is fueled by some accounting publications, which recommend in line 080 to reflect the calculated personal income tax, which cannot be withheld until the end of the year.
At the same time, none of them takes responsibility to clarify which article of the Tax Code of the Russian Federation supports the predictors. What can you put into the words “it will be impossible to keep until the end of the year”? In the Tax Code, there are no offers to tell fortunes about what will happen by the end of the year.
Clause 4 of Article 226 of the Tax Code of the Russian Federation instructs tax agents to withhold the accrued tax amount directly from the taxpayer's income when they are actually paid. Literally from this point it follows: if the income was not paid, then the tax could not be withheld. Therefore, in accordance with the name of the field, the amount of this tax must be reflected in line 080.
It is necessary to clarify that directly in the Tax Code of the Russian Federation and in the order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11 / [email protected], which approved the 6-NDFL form and the procedure for filling it out, does not contain specific instructions on which tax amounts must be reflected in line 080 of the first section. There is only the name of the line.
Letters of the Ministry of Finance or the Federal Tax Service in this context can be regarded as documents of an explanatory and recommendatory nature, and not regulatory legal acts.
Often, advocates of decisions about the possibility of withholding tax refer to the following letters:
1.Letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11 / [email protected](hereinafter - letter 1) recommending to indicate in this line "the total amount of tax not withheld by the tax agent from the income received by individuals in kind and in the form of material benefit in the absence of payment of other income in cash"
2.Letter of the Federal Tax Service of Russia dated 1.11.2017 No. GD-4-11 / [email protected](hereinafter - letter 2) "On the direction of the review of violations in terms of filling out and submitting the calculation in the form 6-NDFL".
But in letter 2, among the mistakes made when filling out the 6-NDFL form, only non-compliance with the recommendations of paragraph 5 of letter 1 is indicated. in kind and in the form of material benefits in the absence of payment of other income in cash, but it is said that these amounts must be reflected in line 080.
The question arises of what to do with the amounts of tax calculated on the salary (and its components) when the salary is not paid.
It is assumed that the stipulated deadline for submitting the 6-NDFL report - a month after the end of the reporting quarter - provides sufficient time to pay salaries and withhold personal income tax in accordance with the law.
In particular, in accordance with Part 6 of Art. 136 of the Labor Code of the Russian Federation, the timing of payment of wages should be set in such a way that employees receive wages at least every half month. And the tax department, as you know, does not send out recommendations for circumventing violations of the law and preparing a report, provided that the deadlines for payment of wages are violated.
In the program "1C: Salary and Human Resources Management 8" edition 3, filling in line 080 is based on reliable information about the calculated and actually withheld tax at the time of the report.
We would like to remind the accountants how ungrateful it can be to correct the value in this column based on hypothetical expectations that the tax will most likely be withheld because the salary will necessarily be paid.
Not necessary. The counterparties did not pay and there is no money in the company, the director bought a house in Miami and there was not enough money for the employees. In the end, some employee himself can leave everything, go wherever they look and not provide the employer with the opportunity to pay him a salary.
Summing up, I would like to recommend when filling out line 080 of the form not to think out the options, but to indicate exactly the amount that is displayed in the title - The amount of tax not withheld by the withholding agent. This is exactly how the program "1C: Salary and Human Resource Management 8" edition 3 works.
The 6-NDFL form entered our life, receiving along the way a million curses from accountants and a million comments from tax authorities about the rules for filling it out. But passions and disputes do not subside. One of the points of constant doubt turned out to be line 080. We will tell you how and why line 080 is filled in in "1C: Salary and Human Resources Management 8" edition 3.
On line 080, in accordance with its name, the amount of tax not withheld by the withholding agent is reflected. It seems that everything is clear and understandable. But the debate around the filling of this line is fueled by some accounting publications that recommend in line 080 to reflect the calculated personal income tax, which cannot be withheld until the end of the year.
At the same time, none of them takes responsibility to clarify which article of the Tax Code of the Russian Federation supports the predictors. What can you put into the words “it will be impossible to keep until the end of the year”? In the Tax Code, there are no offers to tell fortunes about what will happen by the end of the year.
Clause 4 of Article 226 of the Tax Code of the Russian Federation instructs tax agents to withhold the accrued tax amount directly from the taxpayer's income when they are actually paid. Literally from this point it follows: if the income was not paid, then the tax could not be withheld. Therefore, in accordance with the name of the field, the amount of this tax must be reflected in line 080.
6-NDFL: how to check the correctness of the calculation for the half year 2018
It is necessary to clarify that directly in the Tax Code of the Russian Federation and in the order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11 / [email protected], which approved the 6-NDFL form and the procedure for filling it out, does not contain specific instructions on which tax amounts must be reflected in line 080 of the first section. There is only the name of the line.
Letters of the Ministry of Finance or the Federal Tax Service in this context can be regarded as documents of an explanatory and recommendatory nature, and not regulatory legal acts.
Often, advocates of decisions about the possibility of withholding tax refer to the following letters:
1.Letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11 / [email protected](hereinafter - letter 1) recommending to indicate in this line "the total amount of tax not withheld by the tax agent from the income received by individuals in kind and in the form of material benefit in the absence of payment of other income in cash"
2.Letter of the Federal Tax Service of Russia dated 1.11.2017 No. GD-4-11 / [email protected](hereinafter - letter 2) "On the direction of the review of violations in terms of filling out and submitting the calculation in the form 6-NDFL".
But in letter 2, among the mistakes made when filling out the 6-NDFL form, only non-compliance with the recommendations of paragraph 5 of letter 1 is indicated. in kind and in the form of material benefits in the absence of payment of other income in cash, but it is said that these amounts must be reflected in line 080.
The question arises of what to do with the amounts of tax calculated on the salary (and its components) when the salary is not paid.
It is assumed that the stipulated deadline for submitting the 6-NDFL report - a month after the end of the reporting quarter - provides sufficient time to pay salaries and withhold personal income tax in accordance with the law.
In particular, in accordance with Part 6 of Art. 136 of the Labor Code of the Russian Federation, the timing of payment of wages should be set in such a way that employees receive wages at least every half month. And the tax department, as you know, does not send out recommendations for circumventing violations of the law and preparing a report, provided that the deadlines for payment of wages are violated.
In the program "1C: Salary and Human Resources Management 8" edition 3, filling in line 080 is based on reliable information about the calculated and actually withheld tax at the time of the report.
We would like to remind the accountants how ungrateful it can be to correct the value in this column based on hypothetical expectations that the tax will most likely be withheld because the salary will necessarily be paid.
Not necessary. The counterparties did not pay and there is no money in the company, the director bought a house in Miami and there was not enough money for the employees. In the end, some employee himself can leave everything, go wherever they look and not provide the employer with the opportunity to pay him a salary.
Summing up, I would like to recommend when filling out line 080 of the form not to think out the options, but to indicate exactly the amount that is displayed in the title -The amount of tax not withheld by the tax agent. This is how the program "1C: Salary and Human Resources Management 8" edition 3 works.
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06/18/2016. Topic of the article:
Example
Filling out the calculation in the form 6-NDFL
for the I quarter of 2016
Sheet 002(form 6-NDFL)
Section 1. Generalized indicators
Section 1 is completed
growing the total since the beginning of the year.
- Line 010
Tax rate.
Enter the personal income tax rate in line 010.Have you withheld tax at different rates? For each, complete lines 010–050 of the section.
If there are a lot of bids and all the lines of section 1 will not fit on one sheet, then add the required number of pages. And fill in lines 060–090 with the total for all rates and only on the first page. On the remaining sheets, put 0 in these lines, followed by dashes. - Line 020, 025
Income.
On line 020, record the employee's cumulative income from the beginning of the year.
On line 020, it is also necessary to show income partially taxable with personal income tax, listed in article 217 of the Tax Code of the Russian Federation. For example, gifts worth more than 4,000 rubles, severance pay of more than three average earnings, etc. In section 2, income is shown minus these amounts.Did you pay dividends? Decode them separately on line 025.
Write here the amount of dividends in rubles and kopecks, the actual date of receipt of which falls on the 1st quarter.For dividends, this is the date of payment from the cash desk or transfer from the account. For what year and in what month dividends were accrued in accounting, it does not matter. Show the amount of income in rubles and kopecks.
- Line 030
Deductions.
On line 030, record the deductions that were provided to employees from the beginning of the year. Fill in child, property, social, and non-taxable income deductions for which the tax has been reduced. For example, an employee received financial assistance. Part of it not exceeding 4000 rubles. per year, exempt from personal income tax. This amount must be indicated on line 030. - Line 040, 045
Calculated tax.
On line 040, give personal income tax in full rubles, without kopecks. Calculate it using the formula:Personal income tax (line 040) = (income on line 020 - deductions on line 030) x rate from line 010.
Decipher personal income tax from dividends on line 045. It also has its own formula:
Personal income tax on dividends (line 045) = income on line 025 x rate from line 010.
- Line 050
Fixed down payment.
Fill in line 050 if the company has a foreign employee, according to whose application you reduced personal income tax from his income for advance payments that this employee paid under the patent. - Line 060
The number of individuals who have received income.
Write down the number of people who received income during the reporting period.
Are there employees who quit within a year and then returned? Consider them as a unit, like individuals with whom you have entered into two contracts - contract and labor. Count only those persons whose income is subject to personal income tax. For example, the maternity allowance for childcare does not need to be included in line 060. It depends on the indicator in this line whether the company must submit the calculation on paper or electronically. That is, if you brought the number of 25 or more, then submit the report only via the Internet. - Line 070
Withheld personal income tax.
On line 070, show the total tax withheld at all rates. It may not match the calculated one (line 040). Usually, the discrepancy arises from the salary that was accrued in the reporting period, and paid in the next. - Line 080
Uninhibited personal income tax.
In line 080, enter the tax that you could not withhold.
This is a tax that could not be withheld and which, at the end of the year, the company will reflect in the 2-NDFL certificates with attribute 2. For example, the organization presented a non-monetary gift to a former employee. The cost of the gift exceeds 4000 rubles. You did not transfer the money to him, so there is nothing to withhold the tax from the over-limit amount. Tax on the difference between the value of the gift and the non-taxable part and must be shown as not withheld.
Another example: a former employee was paid material assistance. From an amount exceeding 4000 rubles. you need to withhold personal income tax. But since the employee quit, this is not possible. The unreserved tax must be shown on line 080. Another thing is the tax that you can withhold, but only in the next quarter. Do not show such tax in this line. - Line 090
Refunded personal income tax.
This is an unnecessarily withheld (by mistake) tax from an individual that you returned to him in the first quarter (Art.
Sheet 002(form 6-NDFL)
Section 2. Dates and amounts of income actually received and personal income tax withheld
Section 2 shows data
only for the last quarter.
- Lines 130, 140
Amounts of income actually received and tax withheld
On line 130, record income in rubles and kopecks before tax.
On line 140, write the personal income tax that should have been withheld from this amount. It doesn't matter if it was transferred to the budget or not.
Record all income in chronological order.
There are five blocks in the calculation form in section 2. If they are not enough to list income, add the required number of sheets. Each additional sheet will contain section 1. You do not need to fill it out again. - Lines 100, 110, 120
Dates
On line 100, enter the date the employees received income.
Line 110 shows the day on which the company withheld tax. And on line 120 - the date on which personal income tax, according to the law, must be transferred to the budget.
The specific numbers in these lines depend on the type of income.
The salary will become income on the last day of the month for which it was charged (line 100). You need to withhold personal income tax from it on the day of payment (line 110). And to transfer personal income tax - no later than the next day (line 120).
Vacation and sick leave will become the employee's income on the day of payment (line 100). On the same day, personal income tax must be withheld from them (line 110). But you can transfer it to the budget by the end of the month (line 120). - Carry-over income
Section 1 of the calculation is filled in with a cumulative total for the I quarter, half a year, 9 months or a year. And in section 2 they show transactions for the last three months.
There are carry-over incomes.
Usually this is the salary that was accrued in the reporting quarter and paid in the next.
Show the rolling salary in lines 020 - 040 of section 1 of the calculation for the quarter in which it was charged.
And in the next quarter, include the amount in section 2 and show it on line 070 of section 1.
For example, show the March salary paid in April in lines 020-040 of section 1 of the calculation for the first quarter.
You will withhold personal income tax from it only in April at the time of payment. Therefore, show it in section 2 and line 070 of section 1 of the half-year report.
This procedure was described by the FTS in letters dated February 12, 2016 No. BS-3-11 / 553 and dated February 25, 2016 No. BS-4-11 / 3058.
Three penalties for one 6-NDFL
- Penalty for being late for the company... If you are late with the calculation by no more than a month, then you will be fined at least 1000 rubles. For each next full or incomplete month of delay, the fine will be increased by another 1000 rubles. (clause 1.2 of article 126 of the Tax Code of the Russian Federation).
- Penalty for being late for the director... The directors of the company will be fined from 300 to 500 rubles for being late. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation). Tax authorities can write out such a fine themselves, without a trial.
- Penalty for mistakes... For erroneous information in the calculation of the tax agent, they will be fined 500 rubles. (Article 126.1 of the Tax Code of the Russian Federation). It doesn't matter if the company submits the report on time or delays it.
Source: magazine "Glavbukh"
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Line-by-line filling of 6-ndfl for the 2nd quarter of 2017
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Line-by-line filling of 6-NDFL for the 2nd quarter of 2017
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All forms and forms on filling-form.ru
| pavlika 29.06.16 — 12:39 |
March wages were paid in April - earlier line 80 was filled in http://buh.ru/articles/faq/47684/. In release 2.5.105.1, in accordance with the letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-4-11 / 8609, the procedure for filling in the indicator of line 080 has been clarified: - Question: About filling out the calculation in the 6-NDFL form for the first quarter, if the salary for March was paid in April. Corrections for 1 quarter are needed if line 80 was filled in ?! |
| pavlika 1 — 05.07.16 — 00:17 |
God be with her, with adjustments - I got around to checking and whether I'm stupid, or I don't understand something. In the last ZUP 3.0.25.122, I do payroll for June, I do not pay the payment (in fact, it should be in July). I fill out 6-NDFL for the six months, reporting date 06/30/16 and receive in line 080 the entire amount of June personal income tax. Why? In the example of the FTS cites a similar situation - the salary for March was paid in April. Their conclusion is that in respect of such a salary, in lines 070 "Amount of tax withheld" and 080 "Amount of tax not withheld by a tax agent" of section 1 of the calculation of 6-NDFL for the 1st quarter of 2016, "0" is put down and this amount of tax is reflected only on line 040 "Amount of calculated tax" of section 1 of the calculation. How does their example differ from the June / July situation and what did 1C implement then? |
| SleepyHead 2 — 05.07.16 — 05:57 |
(1) Are you sure that the new procedure for filling in 080 has already been implemented in ZUP 2.5? |
| SleepyHead 3 — 05.07.16 — 05:59 |
In general, everything is logical. I would pay the July salary and see the result of filling 6-NDLFL in six months. If there is a tax withholding in July, then the ZUP sees it and takes into account in 080 that the tax has been withheld for 2016 in its entirety, and in 080 it is empty. And you, in principle, did not pay, this is another branch of the algorithm, the ZUP believes that there was no retention. |
| pavlika 4 — 05.07.16 — 13:53 |
(2) Yes, version 2.5.105.1 - in accordance with the letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-4-11 / 8609, the procedure for filling in the indicator of line 080 has been clarified. |
| pavlika 5 — 05.07.16 — 23:50 |
I read it at my leisure and came to the conclusion that in the current releases of the ZUP, some kind of crap for filling out the 080 line will have to be reset by hand. In addition to what was said above, I will add the BSS "System of the Chief Accountant": Please note: we are talking specifically about the amounts that the organization should have (!!!) withhold until the end of the reporting period, but for some reason could not do this. For example, when paying income in kind, if there were no cash payments in favor of the same individual by the end of the reporting period. |
| pavlika 6 — 09.07.16 — 21:37 |
http://its.1c.ru/video/lector20160707-1 - a good lecture in 1C: Lecture hall on 6-NDFL. I heard confirmation of my opinion on line 080. |
| pavlika 7 — 09.07.16 — 21:50 |
from 16:20 - in short, on line 080 the amount should coincide with the 2-NDFL certificates with sign 2 at the end of the year. |
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A little more than a year has passed since the Federal Tax Service of the Russian Federation presented the new reporting form, but even now not everyone understands what it is used for and when line 080 6-NDFL is filled in - the amount of the calculated tax.
The purpose of this line is to indicate in it the amount and the reason why the tax agent failed to recover from the individual. But one should not think that it can be used to avoid the routine procedure for withholding personal income tax. In reality, each withholding agent must remember his obligations, which means that he is obliged to carry out tax withholding without delay.
It is worth noting that taxes that are in limbo and that are transferred from other reporting quarters cannot be entered into this line.
In situations where an individual receives income, presented in either material, the value of the goods, work, transferred to the individual by the tax agent may be presented as the first.
For example, it can be payment for education or recreation of an individual, a gift. Under the guise of material benefits, it appears to make a profit from the purchase of securities at a significantly reduced cost, savings on interest payments for the use of the company's borrowed funds.
Thus, there are only three situations when filling in line 080 in 6-NDFL is a necessary procedure:
- A small amount of income that does not allow for full withholding of personal income tax.
- During the period indicated, the employee did not actually receive any income from the withholding agent.
- An individual received payment in kind, for example, in the form of a gift.
Line filling procedure
Fill in line 80 with the amount not subject to withholding by the withholding agent. The filling procedure takes place from, which falls on the beginning of the year. It is worth noting the fact that during filling out it is impossible to indicate tax that was not withheld from the income of an individual paid in the reporting quarter. This also applies to other types of taxes transferred from quarters. For example, if the payroll was calculated in September, but the procedure for withholding tax from this amount was carried out in October, the tax is reflected in.
The calculation of personal income tax from this amount is entered in line 040. In this situation, it turns out that it is not required to enter these types of amounts in line 080. It should record the amount only from income received in a non-deductible form.
An example of such a situation
Filling line 80 can be seen in the following example:
September LLC "Sima" made a payment for a tour voucher to one of the employees, the cost of which was 000 rubles. The deduction of personal income tax according to the plan must be carried out by the company's accountant with the subsequent employee's salary, amounting to 2,700 rubles. But the payment of personal income tax was not made by the accountant due to the dismissal of the employee on October 2 and the receipt by him of a calculation consisting of 2,000 rubles.
The question is, what amount will be reflected in line 080 6-NDFL?
It is worth knowing that it is impossible to withhold tax in full from the settlement funds. By law, the tax deduction must not exceed 50% of this amount. Thus, from the settlement accountant has the right to withhold only 2000 X 50% = 1000 rubles. Withheld from the estimated amount of only 2,000 rubles, personal income tax of 13% will be only 260 rubles. And from the amount that will remain after deducting personal income tax, it is possible to withhold tax from the cost of the voucher only 740 rubles, since it was previously said that only half of it can be deducted from the amount of income.
Thus, it turns out 1000 rubles. - 260 rubles. = RUB 740 As the amount of personal income tax not withheld will be 2440 rubles... The amount not withheld was received as follows: 2700 rubles. - 260 rubles. = 2440 rubles.
In this situation, line 080 in 6-NDFL, when filling out the 9-month calculation by the accountant, will not be completed, since at that time the employee was still among the employees of the company. This means that the employer could withhold tax from him. During the filling in of line 020, the cost of the voucher is also entered into the indicated amount of income. The calculated tax amount is entered by the accountant in line 040. And only in the annual calculation of 6-NDFL information is entered into line 080.
Detailed video about filling out reports:
Delaying information can lead to a fine
It is necessary not only to fill out the documents on time, but also to inform both the individual and the Federal Tax Service inspectorate about the impossibility of withholding tax. Information about problems with tax withholding should be submitted to the Federal Tax Service before the beginning of March of the next year. This information is submitted to. In this document, sign 2 is indicated. If the submission of this certificate is made later than the time allotted for this, then the tax agent will be in the amount of 200 rubles. This penalty is also provided for any other certificate that was submitted late.
What to do if there is an error on line 080
If you find incorrect data in the line regarding unretained personal income tax or the reflection of its amount, you need to provide an updated calculation as soon as possible, adhering to certain rules. When filling out the 6-NDFL title page, it is necessary to set a correction number. And in those lines where the amounts with errors were previously indicated, you need to enter the correct amounts.
Despite the fact that line 080 is rarely filled out, almost every tax agent has to deal with it. And although the filling procedure itself is not difficult, the nuances in calculating the tax can provoke the appearance of amounts with errors, which means that the incorrect filling of the line itself.
