6-NDFL: current issues of filling out and submitting

11.06.2019

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6 min.

An employee receiving a salary legally has income. It must be taxed. In situations where the company paying the salary has not provided the required advance and basic earnings, according to the documents, income is still available. There are several subtleties regarding the records of Form 6 Personal Income Tax if the salary has not been paid. The accountant must understand that there is a significant difference between accrued and issued earnings.

Delayed wages: possible problems for the employer

According to the law, the employing company is required to pay wages twice a month. First, an advance is given, and then the remaining main part of the remuneration. The date of receipt of these funds must be stipulated in the employment contract, as well as in the internal regulations of the company itself, and in collective agreements. A delay of even a day is a direct violation of employee rights.

Untimely distribution of earned funds threatens the employer with questions both from the tax service, if appropriate payments are not made, and from the labor inspectorate.

According to the Labor Code, an employee has the right to refuse to further perform his duties after a prior written warning. An application for this can be submitted 14 days after the date on which the employee should have received his money.

The employer is also obliged to compensate for the delay with compensation at a special rate, which is calculated by the Bank of the Russian Federation. Many employees do not know about this, which business entities use successfully. According to the administrative code, a defaulter may be subject to a penalty under Art. 5.27.

Attention! In the event of a malicious violation of Labor legislation and a long delay in wages, the guilty person is brought to criminal liability under Art. 145 of the Criminal Code of the Russian Federation.

Salaries were accrued, but there were no payments: clarifications on report 6 personal income tax

The day of receipt of wages is considered to be the last day of the month when income was accrued. According to the tax code, transfers must be made no later than the next business day. This rule applies not only to wages directly, but also to vacation and sick leave payments that were made during the reporting period.

Documents regulating the completion of report 6 personal income tax

Filling out report 6 personal income tax, if wages are accrued but not paid, is stipulated by the following legislative acts:

1. Tax Code of the Russian Federation Art. 230 clause 2.
2. Letter of the Federal Tax Service of the Russian Federation dated May 24, 2021 No. BS-4-11/9194).

These documents regulate the rules for filling out a report in the case of unpaid but accrued income.

For each completed line of the personal income tax report, there is its own article in the Tax Code:

• line 100 - art. 223;
• line 120 - art. 226 clause 6, as well as art. 226.1 clause 9;
• p. 110 - art. 226 clause 4, art. 226.1 clause 7.

If difficulties arise, it is recommended to turn directly to legislative acts, which regulate the details of the report in detail.

Recalculation of wages into 6 personal income taxes is also considered a problem. It is carried out in the event of: an employee being recalled from vacation;

• recalling an employee from vacation;
• dismissal of an employee who has not paid off the advance;
• error by accountants when calculating or filling out;
• accrual of bonuses and other payments for the already expired period.

If the responsible person makes an error, it is enough to recalculate and send the updated data on time to the tax authority.

Rules for filling out the first section

The report is produced quarterly. Everyone who is considered a tax agent, that is, is a subject of economic activity, must necessarily record Document 6 of the personal income tax, if during the specified period an advance payment, earnings or receipt of other income on which taxes are paid was made at least once.

It is important to know! Section 1 of the reporting is drawn up on an accrual basis. All documentation must be submitted for the first three months, then for 1-2, 1-3 quarters and at the end of the year for the entire period.

You must fill out line 070 of the first section. It reflects the total amount of personal income tax withheld as of the calculation date.

In line 080 you need to enter what tax liabilities were not withheld on the date of writing the declaration from January 1 of the current year. Under number 060, you must indicate how many employees have received a salary.

For example, earnings are calculated and accrued for the 1st quarter of the year. All money was paid only in April. Actually, tax liabilities were withheld already in the second period. Therefore, when filling out accounting documentation, zeros must be entered in lines 070 and 080.

The salary, which was accrued for the first quarter and paid in the second, is indicated in lines 020 and 040 and in the three-month report and in the semi-annual document.

A completely different filling option if we are talking about a fixed advance payment. Such income is provided for payment to foreign citizens when working under a patent. In report 6 personal income tax there is a separate line for this - 050. Moreover, the amount in line 050 should not exceed the figures in line 040.

Design of the second section

Data on wages paid must be indicated in the second section for the period in which the income was issued to employees. If the salary accrued in the 1st quarter was received in the second, then this section should be filled out only in the half-year report.

The section is formatted as follows:

1. In line 100, you must record the day on which your current earnings were received.
2. Lines 110-120 remain null.
3. Number 130 is the amount of accrued salary.
4. 140—enter zero.

It is important to know! If earnings have not been issued at the time of filing the quarterly report, then the second section of the form should be left blank. The rolling salary of 6 personal income tax is indicated for the month when the operation is completed and the finances are received by the employee.

Sample filling

Example: the company successfully calculated salaries for the initial 2 quarters, but did not pay them due to financial difficulties. The first transfers began in June. By the 20th, the entire debt was paid. At the same time, taxes were also paid. The monthly salary was calculated in the amount of 150 thousand. For 6 months, the salary amount is 900 thousand.

When filling out 6 personal income taxes for the 1st quarter, you must make a calculation and enter the following data:

1. 010 - tax rate 13%.
2. 020 (payroll for the 1st quarter) - 450 thousand.
3. 030 - no deductions (0).
4. 040 - amount of calculated personal income tax - 58,500 rubles.

The second section remains blank. The half-year report looks like this:

1. 010 — 13%
2. 020 - 900 thousand.
3. 030 — 0.
4. 040 - 117 thousand.
5. 070 - tax withheld for 5 months 97,500.
6. 130 - 150 thousand for each month;
7. 140 – for each of 5 months 19,500.

Then, starting from the 3rd quarter, the 6NDFL report is compiled as usual. In the second section, accounting must recalculate taking into account repaid debts to employees.

If employee income is accrued and received within one quarter, then the entry is made in the usual manner. For example, if April earnings were handed over only in May, then for the second quarter 6 personal income tax is filled out as standard, both sections.

How to reflect late payment of personal income tax in 6 personal income taxes

It follows from this that if wages are paid with a delay, then the employer calculates the tax on the last day of the month for which it was accrued, and withholds and transfers the tax only when the wages are actually paid.

Regarding the reflection of these amounts in the calculation of 6-NDFL, we note the following.

If wages for the last month of the quarter are paid in the next month, it is reflected on lines 020 and 040 of the 6-NDFL calculation for the quarter when it was accrued, and on lines 070, 100-140 of the quarter when it was actually paid (letter from the Federal Tax Service of Russia dated 08/01/2016 No. We also note the following features.

If the date of tax transfer (line 120) falls on a weekend, then the general rule applies to postpone the deadlines to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). Attention Features of filling out a report when an employee receives a gift As mentioned earlier, gifts worth less than 4,000 rubles are not subject to personal income tax and may not be indicated on the form.

Reflection of the advance in the report

Advance is the part of the salary that the employer is required to pay in accordance with the law. The Labor Code states that an employee must receive payment for work twice a month. Preliminary payments are associated with this, which are usually paid in the middle of the month. The exact date is specified in internal documents and the agreement with the employee.

There is no special line in the 6 personal income tax report for salary advances. But in this case it is necessary to reflect the income received. Conditions of the Tax Code:

• Personal income tax must be calculated on the date of actual receipt of money.
• The tax must be issued at the time of salary payment, so that according to all documents it is calculated from the employees’ income, and not from the company’s accounts.
• The date of receipt of income is usually considered to be the last day of the month, including weekends.

Advice! This means that at the time the advance is issued, it is not yet considered income, which means there is no need to reflect it in the report. This can be done on the day you receive your basic salary. Tax is calculated on both incomes at the same time.

6-NDFL tax is transferred later

Question

We paid our salary (the second half for February) on March 13, but forgot to transfer personal income tax... We discovered and paid personal income tax on March 30, how can we fill out 6-personal income tax in this case? and what is the responsibility for late transfer of personal income tax? Penalties or more fines?

Answer

In accordance with the Filling Out Procedure, Section 2 indicates:

• on line 100 - date of actual receipt of income - March 13, 2017;
• on line 110 - the date of tax withholding on the amount of income actually received is March 13;
• on line 120 - the date no later than which the tax amount must be transferred - March 14;
• on line 130 - the generalized amount of income actually received (without subtracting the amount of withheld tax;
• on line 140 - the generalized amount of tax withheld

In case of unlawful failure to comply with the deadlines for transferring personal income tax to the budget, the tax agent may be held liable under Art. 123 Tax Code of the Russian Federation. The fine is 20% of the amount of untimely transferred tax.

At the same time, as the Plenum of the Supreme Arbitration Court of the Russian Federation explained, this offense can be imputed to a tax agent only if he had the opportunity to withhold and transfer the appropriate amount of tax from the funds paid to the taxpayer (clause 21 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57 ).

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Filling out line 120 in the 6-NDFL calculation.

In accordance with paragraphs. 1 clause 1 art. 223 of the Tax Code of the Russian Federation, the date of actual receipt of income in the form of wages is defined as the day of payment of income.

When paying income in the form of wages, tax agents are required to withhold the accrued amount of tax and transfer the withheld tax to the budget no later than the day following the day of payment of wages (clause 6 of Article 226 of the Tax Code of the Russian Federation).

According to clause 4.2 section. IV The procedure for filling out and submitting the calculation of the amounts of personal income tax calculated and withheld by the tax agent in Form 6-NDFL (Appendix No. 2 to the Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] ), by line 120 indicates the date no later than which the tax amount must be transferred to the budget.

Thus, in the case where the employee’s salary was paid on March 13, 2021, the organization had to transfer the tax withheld upon payment to the budget no later than March 14, 2017 and indicate the same date in line 120 of form 6-NDFL for the 1st quarter of 2021..

Indication in line 120 of the actual date of transfer of personal income tax to the budget - 03/30/2017, in our opinion, can be regarded by the tax authorities as providing false information, for which the organization can be fined under clause 1 of Art. 126.1 of the Tax Code of the Russian Federation in the amount of 500 rubles. In addition, the organization faces a fine for failure to transfer the withheld tax amounts within the prescribed period in the amount of 20% of the amount to be transferred (Article 123 of the Tax Code of the Russian Federation) and penalties (clause 7 of Article 75 of the Tax Code of the Russian Federation).

Applications

• Question ___What date should I indicate in line 120 of the 6-NDFL calculation (166 kB)
• Typical situation How and in what time frame the tax agent pays (103 kB)
• Typical situation What personal income tax penalties are established for tax (236 kB)

Related questions:

1. A non-resident became a resident as reflected in 6-NDFL. The employee has been working from January 2021 to the present. Until November 2021 the employee was not a resident (personal income tax 30%). In November, the company recalculated personal income tax at a rate of 13% for all hours worked......
2. Declaration under the simplified tax system: how to fill out advance payments? Good afternoon According to the declaration under the simplified tax system for the year (15%). Tell me if the advance payments do not match according to the report, this is somehow reflected in the declaration under the simplified tax system or in the Federal Tax Service themselves......
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Early payment of wages in 6 personal income taxes

If the salary is paid ahead of schedule, you also need to consider how to fill out 6 personal income taxes. Early payment is considered to be the accidental and intentional payment of income to employees before the last day of the month. This may happen due to circumstances or simply by mistake. According to the Letter from the Ministry of Finance dated December 15, 2021, it is stated that early salary is not income, like an advance payment. In this case, the principle of filling out the quarterly report is the same. The amount must be paid on the same date as the receipt of the main payment. If all earnings are issued ahead of schedule, then they can be processed on the date specified in the employment contract as the day the salary was issued.

At the same time, there is permission from the Federal Tax Service, which states that early payments can be equated to income. If the money is issued on June 25, then in the report for the 2nd quarter, according to the documents, the tax will be issued from the organization’s funds, which is prohibited. But in fact, the company will deduct them from the money received by the employees.

It is important to know! Most experts consider the option of filling out 6 personal income tax, as with a salary advance, to be more correct. Therefore, accountants often use this method of writing a report. To avoid confusion in such a case, it is easier to enter early earnings into the standard salary date and file 6 personal income taxes in the standard manner.

How to reflect late payment of personal income tax in 6 personal income taxes

Attention On this basis, some organizations manage to challenge the fines imposed on them, although this is not common in judicial practice.

Therefore, tax agents who decide to challenge penalties risk incurring additional material costs for legal fees.

If personal income tax was not paid on time, but was withheld, this will not affect the completion of the form. Since the form must reflect the date of payment according to law, and not in fact. Info Even line 120 does not imply the actual date of transfer of funds, but the deadline when this needs to be done.

Consequently, 6 personal income tax is filled out in the usual manner, as if the tax was transferred on time. The fine is 500 rubles. Although the report will be