Right to earnings
An employee sent on a business trip has the right to guarantees, in particular, to maintain a job and average earnings (Article 167 of the Labor Code of the Russian Federation). The average salary is paid for all days on a business trip according to the schedule established for the employee. Even days spent on the road are paid (clause 9 of the Regulations, approved by Government Decree No. 749 of October 13, 2008).
For your information
Employees who fall ill on a business trip do not retain their average earnings for the days they were ill. During this time, employees are entitled to sick pay and daily allowance. Expenses for renting housing need to be reimbursed only if the employee was not placed in a hospital (clause 25 of the Regulations, approved by Government Resolution No. 749 of October 13, 2008).
Please note that during a business trip you cannot pay wages instead of average earnings (Article 167 of the Labor Code of the Russian Federation). Similar explanations are given by labor officials (letter of Rostrud dated 02/05/2007 No. 275-6-0). Moreover, if the average earnings during a business trip turn out to be less than the employee’s salary for this period, then the difference can be compensated to him.
What is a business trip
A business trip is a trip by an employee by order of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation).
To pay for travel expenses, the employee is given an advance before his departure on a business trip.
During the business trip, the employee is paid the average salary for working days falling on the days of the business trip (clause 9 of the Regulations on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749). When calculating average earnings, all types of payments provided for by the wage system are taken into account (clause 2 of the Regulation “On the specifics of the procedure for calculating average wages”, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).
The Federal Tax Service of Russia noted that the average earnings retained when an employee is sent on a business trip relates to wages for the purposes of personal income tax.
EXAMPLE 1. CALCULATION OF AVERAGE EARNINGS FOR THE PERIOD OF A BUSINESS TRAVEL
Employee Petrov S.V. was on a business trip in Russia from October 12 to October 18, 2021 inclusive. There were five working days during the business trip. The company has a five-day working week. The billing period has been fully worked out. Petrov’s salary is 30,000 rubles. There were no other payments. Additional payments for business trips are not established in the company. Petrov did not work on weekends during his business trip. The billing period is from October 1, 2017 to September 30, 2021. According to the calendar of a five-day working week, the billing period accounts for 246 working days. During the business trip, Petrov was credited 7,317.07 rubles. (RUB 30,000 × 12 months: 246 days × 5 days). Weekends during a business trip are not paid. The employee was paid daily allowances for these days.
Reflected in the form
When paying average earnings on a business trip, 6 personal income tax is filled out as follows:
- line 100 – the last day of the month for which the average earnings were calculated (the date of calculation of wages);
- line 110 – day of payment of average earnings;
- line 120 – the next business day after the date in line 110;
- line 130 – the amount of average earnings issued for the days of the business trip;
- line 140 – the amount of personal income tax withheld from the payment on line 130.
Since average earnings are part of the salary, the date of income is considered to be the last day of the month for which this payment was accrued. This day must be indicated in line 100 of the 6-NDFL calculation (see, for example, letter of the Ministry of Finance dated 04/09/2018 No. 03-04-07/23964, communicated to the Federal Tax Service by letter of the Federal Tax Service dated 04/17/2018 No. BS-4-11/7320) .
Read also
08.08.2016
6-NDFL: how to reflect the average earnings during a business trip?
For the purpose of personal income tax assessment, the date of actual receipt of income in the form of average earnings, retained when an employee is sent on a business trip, paid within the time limits established for the payment of wages, in accordance with paragraph 2 of Article 223 of the Tax Code of the Russian Federation, is recognized as the last day of the month for which the taxpayer was accrued the specified income .
Let's consider the situation.
On July 23, 2021, the average earnings were paid for the time spent on a business trip (from February 2, 2021 to February 10, 2021), calculated taking into account the bonus paid in July 2018 based on the results of work for 2021.
In section 2 of the calculation in form 6-NDFL for 9 months of 2021, this payment must be reflected as follows:
- line 100 indicates 02/28/2017;
- on line 110 – 07/23/2018;
- on line 120 – 07/24/2018;
- on lines 130, 140 - the corresponding total indicators.
An updated calculation in Form 6-NDFL, in accordance with paragraph 6 of Article 81 of the Tax Code of the Russian Federation, is submitted by a tax agent to the tax authority if it is discovered in the calculation submitted by him to the tax authority that information is not reflected or is incompletely reflected, as well as errors leading to an understatement or overestimation of the amount of tax, subject to transfer. Thus, when additionally calculating average earnings in 2018 for the time spent on a business trip in 2017, the tax agent should submit to the tax authority an updated calculation in Form 6-NDFL for 2021.
note
Only section 1 of the calculation in form 6-NDFL for 2017 is subject to clarification; the specified payment is not reflected in section 2.
Reflection of daily allowances in the calculation of 6-personal income tax in 2021
Question No. 2: How to draw up section 2 if there is income in kind? Income is not calculated here. You need to enter information in two positions - “100” (date of receipt of income) and “130” (amount of income). In other positions "0" is written. Question No. 3: Is it possible to withhold tax on excess daily allowances until the end of the month (on the date of the advance payment)? The advance report has been agreed upon by this time. If the estimated tax withholding date is before the last day of the month, then no. Even if there is an agreed expense report. Personal income tax is not withheld from an advance paid to a business traveler. For example, a business trip lasted from October 9 to October 14, 2021, the advance report was approved on October 16, 2017.
On the day the report is approved (October 16), personal income tax cannot be transferred. The tax must be transferred to the paycheck, which will be issued next month.
Calculation of 6-personal income tax: filling out lines using examples
Date of income transfer) The period is affected by the type of income: sickness benefits and vacation pay are issued before the end of the month; in some cases, the information is reflected the next day after receiving the money. Usually the date is recorded here, no later than which personal income tax is deducted Page. “130” (Amount of income received) The following is written here: the exact amount of the total actual income without deduction of withholding tax; amount of excess travel allowances Page. “140” (Value of withheld personal income tax) The summed personal income tax that was withheld as of the date recorded in position “110.” If the beginning of the operation belongs to one reporting period and the end to another, then section 2 of this form records information on the final period. Example 1. Display and calculation of above-limit travel expenses, income tax, income in 6-NDFL Employee of Project LLC Tsarev N.M.
6-NDFL in 2021: how to fill out, deadlines, form
The procedure for filling out is prescribed in the Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/ [email protected] The report does not cancel the annual form of the 2-NDFL certificate that is familiar to everyone. The main difference between the two forms is in the order in which the data is reflected: the 2-NDFL certificate is submitted separately for each individual to whom income was paid, and the 6-NDFL certificate is submitted for the organization as a whole.
Quarterly reporting reflects the total income paid to all individuals. The data in section 1 of form 6-NDFL is shown on an accrual basis from the beginning of the year. In section 2 - for the last 3 months.
Reporting must be submitted at the place of registration of the organization or individual entrepreneur. For each separate division, a separate 6-NDFL calculation is submitted at the place of its registration (letter of the Ministry of Finance of the Russian Federation dated November 19, 2015 No. 03-04-06/66970, letter of the Federal Tax Service of the Russian Federation dated December 28, 2015 No. BS-4-11 / [email protected] ) .
Small firms with up to 10 employees are allowed to submit 6-NDFL reports on paper.
If the number exceeds 10 people, you will have to report electronically. This norm applies from 01/01/2020 in accordance with the amendments made to the Tax Code by Federal Law dated 09/29/2019 No. 325-FZ.
The Kontur.Extern system will help you easily and quickly send reports via telecommunication channels.
Deadlines for submitting 6-NDFL
Form 6-NDFL must be submitted no later than the last day of the month following the reporting quarter. And the annual calculation is no later than March 1 of the year following the expired tax period (taking into account clause 2 of Article 230 of the Tax Code as amended by Federal Law No. 325-FZ of September 29, 2019).
Taking into account weekends and holidays in 2021, the following reporting deadlines are provided:
- For 2021 - no later than 03/02/2020
- for the 1st quarter of 2021 - until 04/30/2020;
- for the six months - until July 31, 2020;
- nine months - until 02.11.2020.
The accountant's calendar will help you submit Form 6-NDFL on time.
Procedure for filling out 6-NDFL
Below you will find brief instructions for filling out 6-NDFL.
Form 6-NDFL contains a title page and two sections.
If the organization has separate divisions, the checkpoint and OKTMO of such divisions must be indicated on the title page. In any case, the TIN is assigned to the parent organization.
How to fill out Section 1 “Generalized indicators”
This section should show the amount of accrued income broken down by tax rate. The amount of accrued dividends is recorded on a separate line. Information about dividends is necessary for the Federal Tax Service to compare it with the figures reflected in the income tax return.
Section No. 1 of the 6-NDFL calculation can be placed on several pages if the organization uses different personal income tax rates.
How to fill out line 070 of form 6-NDFL
Accountants often ask about the procedure for filling out line 070 6-NDFL. We'll tell you what's included below.
Line 070 6-NDFL includes the total amount of tax withheld on an accrual basis from the beginning of the year. It is important that personal income tax is withheld. For example, in line 070 of the report for the first quarter of 2021, there is no need to reflect the tax on the March salary if it was paid in April (letters of the Federal Tax Service of Russia dated 08/01/2016 No. BS-4-11 / [email protected] , dated 07/01/2016 No. BS -4-11/ [email protected] ).
How to fill out Section 2 “Dates and amounts of income actually received and withheld personal income tax”
In the second section, you need to group income by date of receipt. For each group, you need to note the dates of tax withholding and transfer to the budget.
Since 2021, for some types of income, a new procedure has been in force for determining the date of their receipt by an individual (Article 223 of the Tax Code of the Russian Federation).
Thus, income in the form of material benefits for using a loan must be determined on the last date of each month.
If the employee used the loan during the first quarter, lines 100 and 130 must reflect the material benefit as of 01/31/2020, 02/29/2020 and 03/31/2020. Personal income tax on income is reflected in line 140.
Passing personal income tax to 6-personal income tax
There are situations when income is accrued in one quarter and paid out in the next. Calculation and deduction of personal income tax occur in different quarters. This situation is typical for March, June, September and December salaries.
If a company has a pass-through tax, it must be recorded in the withholding quarter. For vacation pay, bonuses and sick leave, a different scheme is provided - the tax is reflected in the period when the income is paid.
Updated calculation
Organizations and individual entrepreneurs must submit an updated calculation in form 6-NDFL if errors are found in the primary report or false information is provided.
The indication of the updated calculation is written on the title page in the “adjustment number” field (001, 002, 003, etc.).
Form 6-NDFL for the 3rd quarter of 2021
Each enterprise that uses the labor of hired workers or third-party individuals must promptly report the taxes paid on the income of these employees.
For this purpose, a reporting form is prepared and submitted to the territorial Federal Tax Service.
The article will tell you how to correctly fill out the 6-personal income tax form for the 3rd quarter of 2021, what filing deadlines exist and what the employer faces for failure to comply with the requirements.
General characteristics of 6-personal income tax: who prepares and in what time frame
The document under consideration is prepared on the basis of the requirements of the Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450. In this regulatory legal act, the legislator stipulates the form, content and procedure for submitting reports to the tax office.
6-NDFL for the 3rd quarter of 2021 is a quarterly report submitted by employers and containing information on tax deductions from employee salaries. In this case, not only personnel employed on the basis of agreements are taken into account, but also those who collaborate outside the state, on the terms of the GPA.
It is important to note that in addition to salary and fees under contracts, you need to make deductions from dividends, gifts worth more than 4 thousand rubles, and interest-free loans. In addition, taxes are paid on the income of intellectual property rights holders in accordance with licensing agreements.
For the 3rd quarter of 2021, you must report no later than October 31.
6-NDFL is submitted by individual entrepreneurs, legal entities, lawyers and notaries. The form in question must be submitted no later than the first day of the month that follows the reporting period. If the date falls on a weekend or holiday, the submission is shifted to the first subsequent working day.
How to apply for 6-personal income tax for the 3rd quarter of 2021 and where to submit reports
The report form consists of a title page and two sections - the first contains generalized indicators entered in ascending order from the beginning of 2021, and the second reflects information on dates, amounts of income actually received and personal income tax withheld.
Filling out the document is completely unified, so before the procedure it is recommended to familiarize yourself with the contents of the said order of the Federal Tax Service and the requirements of the Tax Code of the Russian Federation.
First of all, the contractor needs to fill in the TIN and KPP codes of the enterprise, the fields for which are provided at the top of the sheet.
After this, below, on the left side, the adjustment number is entered, by which the Federal Tax Service employee can see whether the report is being submitted for the first time or not.
When submitting reports, this form uses codes indicating the period of submission. Employers need to navigate these values.
In the context of 6-personal income tax, the code “33” is used, which denotes data for 9 months of the current year, with a breakdown of payments and taxes for the quarter.
In addition, there are codes:
- 21 – to indicate the first quarter.
- 31 – half-year.
- 34 – used to prepare an annual report.
Afterwards, on the right side, the year of the reporting period is entered. Below is a line with information about the tax service where reports are submitted. The division code consists of two parts - the first two digits indicate the region of the country where the territorial body is located, and the second two belong directly to the tax service. The 6-personal income tax must be submitted at the place of registration of the individual entrepreneur or registration of the LLC.
This should be followed by the full name of the company without abbreviations and a contact phone number. After this, the code of the municipality corresponding to the location of the enterprise is indicated.
Next, you need to indicate how many sheets the report is to be submitted on. This is followed by a visa for the head of the company, which sends a 6-NDFL and a block filled out by a tax officer.
If the entrepreneur did not pay individuals, then you do not have to submit the report at all.
However, if this is not the case and the documents are not provided, then the manager may have problems in the future, since the company’s activities can be checked by the Federal Tax Service at any time.
Following the title page, the manager must fill out section 1. Here you need to reflect information about each personal income tax rate used by the enterprise.
Section 1 contains information about:
- Tax rate percentage (010). The most popular is 13%.
- The amount of accrued taxes (020). All employee income that is subject to tax is written here. They are considered as a cumulative total starting from January 2021.
- Tax deductions (030). To be filled in if they were provided to employees.
- Personal income tax amount (040).
- Amount of advances (050). Used if the organization uses the services of foreign persons. If there are none, you need to write 0.
Next comes the results block of the first section, where you need to indicate information about the total number of people who have received income since the beginning of 2019 (060), the total amount of tax withheld at all rates (070).
In columns 080 and 090, information is entered, personal income tax amounts that were not possible to withhold, and amounts withheld by mistake and returned to the payer.
If the data in line 070 does not match 040, then you should not look for an error in the calculations. It is possible that tax amounts were accrued earlier than they were withheld from employees.
The second section of the submitted report differs in that it reflects not annual data, but for the quarter.
Column 100 contains the day when the employee received his salary, and 110 - when the deduction amount was withheld. Here you need to write the entire date, including the year, month and day. Column 120 indicates the date when the tax must be paid in accordance with Art. 226 Tax Code of the Russian Federation.
In field 130, the performer needs to write the amount of income, the value of which preceded the deduction. In column 140, income for the 2nd quarter is written.
