How to display financial assistance in tax reporting 6-NDFL

Types and conditions for providing financial assistance

Current legislation does not prohibit an employer from providing financial assistance to its employees (hereinafter referred to as financial assistance). In paragraphs 2.2.2.1 section 2 GOST R 52495-2005, approved. Prospect of the Federal Agency for Technical Regulation and Metrology dated December 30, 2005 No. 532-st, contains a definition of material assistance (hereinafter referred to as financial assistance) as a socio-economic service consisting of providing clients with funds, food, sanitation products, etc. .

Financial assistance is one-time in nature and is paid at the request of the employee based on the order of the manager. It can be related, for example:

• with the birth of a child;
• with the death of an employee or a member of his family;
• with treatment;
• with damage caused by a natural disaster;
• with retirement due to disability or age.

Such payments are not included in wages, as they are not of an incentive or compensatory nature. They are aimed at supporting an employee in a difficult life situation.

Material aid. What it is?

There is no strict definition of the concept of “material assistance” by law. In general, we can say that material assistance represents some additional payments in cash or in kind to an employee due to his financial difficulties or certain life circumstances.

Since the necessity and obligation of such payments is not fixed anywhere at the legislative level, the employer decides independently whether he has the opportunity and desire to exercise this right. Cases in which an employee can count on financial assistance, its size and frequency of payments are reflected in the labor or collective agreement.

Financial assistance is provided to the employee on the basis of a written order from the director of the organization, in which the amount of payments should be clearly stated in order to avoid future misunderstandings with the tax authorities when checking the correctness of tax calculations.

Form 6-NDFL

All persons who are recognized as tax agents (Article 226, 226.1 of the Tax Code), starting from 01/01/2016, are required to submit quarterly Form 6-NDFL to the tax authorities at the place of registration (Federal Tax Order No. ММВ-7-11/ [email protected] ).

The calculation is compiled on an accrual basis, with the 1st section being formed on an accrual basis, and the 2nd section reflects only the information that corresponds to the quarter of the period for which the information is submitted.

The calculation form consists of:

1. Title page.
2. Section 1 “Generalized indicators”.
3. Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

When the amount of assistance does not exceed 4,000 rubles

Separately, it is worth noting that when material assistance is exempted from income tax, the leading role is played not by the purpose of the payment, but by its amount. The legislation stipulates that in the case of payment of financial assistance in an amount not exceeding 4,000 rubles per recipient per year, income tax is not withheld from such income.

This could be a gift to an employee for some significant event or anniversary. The cases in which such assistance is provided to employees are determined at the discretion of the employer and are fixed in the local labor regulations of the enterprise, a collective or labor agreement.

4000 rubles is a personal income tax-free amount. 1000 rubles is the amount of excess of the non-taxable limit by which it is necessary to withhold. Consequently, the amount of personal income tax on financial assistance will be 130 rubles (1000 * 13%). The material assistance issued should be shown in the 6-NDFL report, since income tax was withheld and transferred to the budget.

Features of accounting for material assistance in personal income tax

The possibility of issuing financial assistance must be taken into account in the regulations and documents of the organization: regulations on remuneration, collective agreement and (or) in the employment contract with the employee.

In personal income tax, financial assistance is considered as an economic benefit, which forms an object of taxation (Articles 208, 209, 210 of the Tax Code of the Russian Federation). But its social status allows it to exempt from taxation either certain types of financial assistance (Article 217 of the Tax Code of the Russian Federation), or certain amounts within the limit. For example:

• with the birth of a child - exempt from tax, but not more than 50,000 rubles. per child;
• with the death of an employee or a member of his family - exempt from tax;
• with damage caused by a natural disaster - exempt from tax;
• with retirement due to disability or age - exempt from tax, but not more than 4,000 rubles;
• on other grounds - exempt from tax, but not more than 4,000 rubles.

The company gave a gift to an employee on vacation at its own expense

The company gave the employee a gift worth more than 4,000 rubles. The employee is on vacation at his own expense until the end of the year.

The cost of gifts over 4,000 rubles per tax period is subject to personal income tax (clause 28, article 217 of the Tax Code of the Russian Federation). Reflect such income in the calculation of 6-NDFL.

Income arose on the date the company gave the gift. Therefore, reflect the gift in the calculation for the six months. On line 020, write down the entire cost of the gift. Write down the non-taxable amount - 4,000 rubles - as a deduction in line 030. In line 040, fill in the calculated tax. Since the employee is on unpaid leave, the company will not be able to withhold personal income tax until the end of the year. Therefore, reflect this tax on line 080.

In section 2, the Federal Tax Service recommends showing the operation like this. In lines 100 and 110 write down the date the gift was issued, in line 120 - the next day, in line 130 - the amount of income, and in line 140 - 0 (letter dated 03/28/16 No. BS-4-11/5278). This order does not follow from the code. In addition, the tax authorities have finalized the program, so fill out the calculation like this. On line 100, write down the date the gift was issued. And in lines 110 and 120 the zero dates are 00.00.0000 (letter of the Federal Tax Service of Russia dated 04.25.16 No. 11-2-06 / [email protected] ). On line 130, reflect the cost of the gift, and on line 140, enter zero.

For example

On May 4, the company presented the employee with a gift worth 10,000 rubles. On this day I calculated personal income tax - 780 rubles. ((RUB 10,000 - RUB 4,000) × 13%). The employee is on vacation at his own expense until the end of the year. The company will not be able to withhold personal income tax until the end of the year, so it is recorded in line 080. All employees are on vacation at their own expense. There were no cash payments during the year. The company filled out the calculation as in sample 56.

Sample 56. How to fill out a calculation if the company gave a gift and did not withhold personal income tax:

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How to reflect financial assistance in 6-NDFL

In cases where the amount of financial assistance is not subject to taxation, the tax agent has the right not to reflect it in the calculation of 6-NDFL. And in payments that have a limit, you need to indicate the entire amount of financial assistance and the tax deduction attributable to it.

The date of receipt of income in the form of financial assistance is the day of payment of money, or the day of transfer of income in kind (clause 1 of Article 223 of the Tax Code of the Russian Federation).

Since such payment is usually made during the inter-payment period, on the basis of a separate payment document, financial assistance in 6-NDFL (Section 2) is reflected in separate lines 100, 110 and 120.

The company gave a gift worth more than 4,000 rubles

The company gave the employee an anniversary gift. The gift cost more than 4,000 rubles. The company withheld personal income tax from the next salary.

Payments that are only partially exempt from personal income tax are reflected in the 6-personal income tax calculation. Including gifts worth more than 4,000 rubles (clause 28, article 217 of the Tax Code of the Russian Federation).

In section 1, reflect the gift in the period when the company gave the gift. In line 020, write down the entire cost of the gift, in line 030 - a deduction of 4,000 rubles. In line 040, fill in the calculated personal income tax. Fill out line 070 if you were able to withhold personal income tax from the gift during the reporting period. Do not fill out line 080 if you can withhold personal income tax until the end of the year.

Withhold personal income tax from the gift from the nearest monetary income. Section 2 should be completed during the period when the company was able to withhold personal income tax. On line 100, write down the date the gift was issued. In line 110 - the day when personal income tax was withheld, and in line 120 - the next working day.

For example

On May 25, the company presented the employee with an anniversary gift worth 15,000 rubles. On this day I calculated personal income tax - 1,430 rubles. ((RUB 15,000 - RUB 4,000) × 13%). The company withheld gift tax from the salary for May, which was issued on June 6. The deadline for transferring personal income tax on gifts is June 7.

In addition to the gift, the company accrued salaries to employees for the six months - 2,340,000 rubles, calculated and withheld personal income tax - 304,200 rubles. (RUB 2,340,000 × 13%). In line 020, the company filled out the gift and salary - 2,355,000 rubles. (2,340,000 + 15,000). In line 030, the company recorded a non-taxable amount - 4,000 rubles. In lines 040 and 070 - calculated and withheld personal income tax - 305,630 rubles. (304 200 + 1430).

The company filled out sections 1 and 2 of the calculation as in sample 55.

Sample 55. How to fill out the calculation if the company gave gifts worth more than 4,000 rubles:

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Reflection of material assistance in 6-NDFL: example of filling

Let’s assume that on July 21, 2017, due to the difficult financial situation of the employee, he was accrued and paid financial assistance in the amount of 5,000 rubles, of which 4,000 rubles are not taxable. (clause 28) Art. 217 of the Tax Code of the Russian Federation, deduction code 2760 “Financial assistance provided by employers to their employees” acc. from the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/ [email protected] ). In the 6-NDFL report, financial assistance, 4,000 rubles must be indicated in the tax deduction amount field.

Step 1. In Form 6-NDFL (if there is no other data for the reporting period), in column 020, indicate the amount of financial assistance.

Step 2. In field 030, enter the limit value.

Step 3. In field 100, indicate the date when the financial aid was issued. In field 110 - when the tax is withheld (cannot be earlier than the previous number). In field 120 - the date of tax transfer. In the example, January 25 is Friday, so the tax is transferred on Monday, January 28.

The final form 6-NDFL will look like this.

Financial assistance reflected in the report

The following types of financial assistance paid to employees are required to be reflected in the personal income tax-6 report:

• fully subject to income tax. Such amounts are reflected on line 20 of the report;
• fully or partially non-taxable financial assistance listed in Appendix 2. The amounts of such assistance should be indicated in line 20, and the part not subject to personal income tax - in line 30 of the calculation.

The following types of payments fall under the second paragraph:

What features to consider

The tax return is drawn up based on information from the tax register, which every organization must have. Such requirements are established by Art. 230 Tax Code.

Also see “Tax register for 6-NDFL”.

There are two ways to fill out lines, including the amount of tax deductions in 6-NDFL (030) (see table).

Also see “Recommendations for filling out Form 6-NDFL”.