How to correctly reflect vacation pay in form 6-NDFL?

Rules and terms for vacation pay of the Tax Code of the Russian Federation

In the general case, for income in the form of wages, the date of actual receipt of income is the last day of the month for which the employee was accrued income (clause 2 of Article 223 of the Tax Code of the Russian Federation).

However, for vacation pay, this date is defined as the day of payment of income (letter of the Ministry of Finance of Russia dated January 26, 2015 No. 03-04-06/2187). Let us remind you that the employer-tax agent is obliged to pay vacation pay to the employee no later than 3 working days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation).

The date of withholding personal income tax will coincide with the date of payment of income, because the tax agent is obliged to withhold tax from the income of an individual upon their actual payment (clause 4 of article 226 of the Tax Code of the Russian Federation).

The deadline for transferring personal income tax from vacation pay, i.e., the deadline when the tax agent must transfer the personal income tax withheld from an individual, is the last day of the month in which the employee’s vacation pay was issued.

Vacation pay is considered received on the day of their payment, and the tax on these amounts must be transferred to the budget no later than the last day of the month in which they were paid (clause 1, clause 1, article 223, clause 6, article 226 of the Tax Code of the Russian Federation).

“Additional withholding” of personal income tax, which was erroneously withheld in a smaller amount

An employee is entitled to standard tax deductions for children in the amount of RUB 2,800. per month. For the period from January to May, he received a salary in the amount of 252,000 rubles. In June, the employee is also paid income under a civil contract in the amount of 40,000 rubles. With this payment, tax was withheld in the amount of RUB 4,836. (including the “children’s” deduction of 2,800 rubles). These data were reflected in the calculation of 6-personal income tax for the six months. However, it later turned out that the accounting department made a mistake - according to the results of January-June, the employee’s total income exceeded 350,000 rubles, therefore, from June he lost the right to the “children’s” deduction. The employee was additionally charged personal income tax in the amount of 364 rubles. for income under a civil contract. This amount was withheld on July 8, when paying salaries for June. How to correctly reflect the additional tax withholding on line 130 of the 6-NDFL calculation for nine months? Should you indicate the full amount of income (i.e. 40,000 rubles), or only the amount of the tax deduction, the right to which was lost (i.e. 2,800 rubles)?

Paragraph 3 of Article 226 of the Tax Code of the Russian Federation states that tax agents calculate personal income tax on the date of actual receipt of income (determined in accordance with Article 223 of the Tax Code of the Russian Federation), on an accrual basis from the beginning of the tax period. The tax is calculated in relation to all income (except for income from equity participation), in respect of which the tax rate is 13 percent, accrued to the taxpayer for a given period, with the offset of the amount of tax withheld in previous months of the current tax period.

According to paragraph 4 of Article 226 of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon actual payment. Withholding is made at the expense of any funds paid to the taxpayer himself or on his behalf to third parties. In this case, the withheld tax amount cannot exceed 50 percent of the payment amount.

Taking into account the above, in the situation under consideration, the tax agent must recalculate the tax for the period of erroneous provision of the “children’s” deduction (in our case for June), with a subsequent increase in the amount of tax calculated based on the results of the month in which the income will be paid, at the expense of which the “additional withholding” will be made. » tax amount (in our case - July).

As a result of the recalculation, it will be necessary to make changes to the calculation of 6-NDFL for the six months. This is done according to the rules of paragraph 6 of Article of the Tax Code of the Russian Federation, that is, by submitting an updated calculation containing corrected data regarding the taxpayer. In the updated calculation, you need to correct the indicators on lines 030 and 040, and also fill out line 080 of section 1. There will be no changes in section 2.

During the period of actual withholding of personal income tax, these amounts will be reflected in the calculation of 6-personal income tax (in the case under consideration - in calculation for nine months) on line 140 of section 2, as well as on line 070 of section 1. Moreover, in the case of full repayment of the debt, the indicator on line 080 section 1 will become equal to zero, since it is filled with a cumulative total. In section 2, this operation will be reflected by entering in line 140 the actual amount of tax withheld (i.e., taking into account the “additional withholding” of debt). Line 130 indicates the amount of income actually paid (clause 4.2 of the Procedure for filling out the 6-NDFL calculation).

Example 4
Let's continue the example given in the description of the situation. Let’s assume that on July 8 an employee was paid a salary for June in the amount of 40,000 rubles. (Personal income tax - 5,200 rubles). With this payment, personal income tax debt was withheld, which arose as a result of recalculation of the tax for June (364 rubles).
Let's fill out section 2 of the 6-NDFL calculation for nine months.
Line 100 “Date of actual receipt of income” - 06/30/2016;
Line 110 “Date of tax withholding” - 07/08/2016;
Line 120 “Tax payment deadline” - 07/11/2016;
Line 130 “Amount of income actually received” - 40,000;
Line 140 “Amount of tax withheld” - 5,564 (5,200 rubles + 364 rubles).

An example of how vacation pay is reflected in 6-NDFL in 2020

Show vacation pay in 6-NDFL for the period in which they were paid. Do not include accrued but unpaid vacation pay in the calculation.

In Sect. 1 specify:

in line 020 - all vacation pay paid in the reporting period, together with personal income tax;
in lines 040 and 070 - personal income tax on paid vacation pay.

In Sect. 2 Show all vacation pay paid in the last quarter of the reporting period. Fill out separate blocks of lines 100 – 140 for all vacation pay paid on the same day, indicating:

in lines 100 and 110 - the date of payment;
in line 120 - the last day of the month in which vacation pay was paid. If it is a holiday, indicate the first working day of the next month;
in line 130 - vacation pay along with personal income tax;
in line 140 - tax withheld from vacation pay.

Do not show in section. 2 vacation pay paid in the last month of the quarter if the last day of this month is a holiday. Reflect them in section. 2 6-NDFL for the next quarter. For example, do not include vacation pay paid in December 2021 in section. 2 6-NDFL for 2021. After all, the deadline for paying tax on these vacation pay under Art. 226 of the Tax Code of the Russian Federation – 01/09/2020.

Example:

In December, two employees were on vacation. The first one started his vacation on December 3, the second one – on December 24th. Vacation pay paid:

11/29/2018 to the first employee - 47,000 rubles. Personal income tax from them is 6,110 rubles;

12/20/2018 for the second employee - 25,000 rubles. Personal income tax from them is 3,250 rubles.

Personal income tax on these vacation pay is transferred on the day they are paid.

The total amount of vacation pay paid for the 4th quarter is RUB 72,000. (47,000 rubles + 25,000 rubles), personal income tax from them is 9,360 rubles. (6,110 rub. + 3,250 rub.).

In 6-NDFL for 2021, vacation pay is reflected as follows:

Vacation pay paid on December 20, 2018, in section. 2 6-NDFL for 2021 do not need to be shown. These vacation pay will be reflected in section. 2 6-personal income tax for the 1st quarter of 2021

Source: General Ledger

Have you recalculated your vacation pay? Should you submit the 6-NDFL adjustment or not?

If a tax agent has submitted to the regulatory authorities a 6-NDFL calculation containing information that does not correspond to reality, he must submit an adjustment calculation (clause 6 of Article 81 of the Tax Code of the Russian Federation). Is it necessary to adjust 6-NDFL when recalculating vacation pay?

To answer this question, let’s remember what is reflected in this form:

Section 1 of form 6-NDFL is intended for entering data on an accrued basis about the accrued income of individuals and about the amounts of tax withheld or not withheld on their income.
Section 2 of form 6-NDFL is responsible for those incomes of individuals that were actually paid, and for that personal income tax that was withheld from the amounts paid, with reference to the dates of these events (Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450 ).

For different types of income, the dates of their actual receipt differ. For vacation pay, this is the date of their actual payment (clause 1 of Article 223 of the Tax Code of the Russian Federation).

Thus, the place of paid vacation pay in 6-NDFL is Section 1 and Section 2 of the quarter in which they were actually received by the employee.

If both events - payment of vacation pay and their recalculation - took place in the same quarter, then no clarification is necessary, since erroneous calculations simply were not submitted.

Rules for reflecting vacation pay in ambiguous situations

Vacation pay was paid after the employee went on vacation

line 100 – date of payment of vacation pay;
line 110 – the same date as on line 100;
line 120 – the last day of the month in which vacation pay was paid*;
line 130 – amount of income;
line 140 – amount of tax withheld.

Vacation pay must be issued no later than three days before the employee goes on vacation (Article 136 of the Labor Code). But even if the money was paid out late, the date of income does not change - this is the day the vacation pay is actually issued.

If vacation pay is paid late, then give the employee compensation - at least 1/150 of the Central Bank rate (Article 236 of the Labor Code). This payment is not subject to personal income tax, so do not include it in your calculations.

Vacation pay was issued on the last day of the month

line 100 – date of payment of vacation pay;
line 110 – the same date as on line 100;
line 120 – the last day of the month in which vacation pay was paid*;
line 130 – amount of income;
line 140 – amount of tax withheld.

Income in the form of vacation pay is recognized on the date of payment, and personal income tax is transferred on the last day of the month in which the money was given to the employee (clause 6 of Article 226 of the Tax Code, letter of the Ministry of Finance dated March 28, 2018 No. 03-04-06/19804).

Paid vacation pay for vacations that transfer from one month to another

line 100 – date of payment of vacation pay;
line 110 – the same date as on line 100;
line 120 – the last day of the month in which vacation pay was paid*;
line 130 – amount of income;
line 140 – amount of tax withheld.

The employee receives income in the form of vacation pay on the day the money is paid (subclause 1, clause 1, article 223 of the Tax Code). It doesn’t matter what days the rest falls on. Fill out the payment in one block of lines 100–140 in the period when the vacation pay was issued.

Vacation followed by dismissal

Vacation pay:

line 100 – date of payment of vacation pay;
line 110 – the same date as on line 100;
line 120 – the last day of the month in which vacation pay was paid*;
line 130 – amount of income;
line 140 – amount of tax withheld;

Salary:

line 100 – last working day before vacation;
line 110 – the same date as on line 100;
line 120 – the next business day after the date on line 110;
line 130 – amount of income;
line 140 – amount of tax withheld.

Recalculation of vacation pay in case of employee recall from vacation

The employee was on vacation from July 11 to August 8. On July 8, he received vacation pay (20,000 rubles) for all 28 days of vacation. On the same day, the accountant transferred personal income tax from vacation pay in the amount of 2,600 rubles to the budget. But on August 1, by decision of the head of the organization, the employee had to be recalled from vacation. The accountant recalculated vacation pay, reducing it to 15,000 rubles. (Personal income tax decreased to 1,950 rubles). From August 1, the employee's salary was accrued. At the same time, in September the employee received his salary for August, reduced by 5,000 rubles. (the amount of previously issued vacation pay that fell on the days when the employee was recalled from vacation). How to correctly reflect all these operations in the calculation of 6-NDFL?

First of all, we note that the Labor Code does not contain provisions regulating the procedure for returning or crediting vacation pay in the event of an employee being recalled from vacation. Article 137 of the Labor Code of the Russian Federation, which establishes restrictions on the deduction of funds from an employee’s salary, does not say anything about the fact that the employer has the right to independently withhold the specified amounts of vacation pay. Consequently, the issue of return or offset of these amounts must be resolved by agreement of the parties to the employment contract. This means that vacation pay falling on the days after the employee is recalled from vacation can be offset against the employee’s future salary only with his written consent.

Now let's move on to the tax side of the issue. Paragraph 2 of paragraph 1 of Article 210 of the Tax Code of the Russian Federation states that deductions made from the taxpayer’s income by order do not reduce the tax base for personal income tax. Accordingly, if in September 2021, when paying wages for August, the employer, by order of the employee, withholds the amount paid in July as vacation pay, then this withholding will not in any way affect the amount of personal income tax that must be calculated for transfer to the budget. That is, personal income tax in this case should be calculated based on the full amount of wages for August, without taking into account deductions.

But the amount of personal income tax withheld for such a payment can be reduced by the amount of tax that was excessively withheld when paying vacation pay. This right of the organization is given by paragraph 3 of Article 226 of the Tax Code of the Russian Federation, which states that tax agents calculate the tax on an accrual basis from the beginning of the tax period, taking into account the amount of tax withheld in previous months of the current tax period. This means that the organization has the right to offset the amount of personal income tax that was excessively withheld in July due to the employee’s recall from vacation when withholding tax on income in the form of wages for August.

As follows from the letter of the Federal Tax Service of Russia dated March 18, 2016 No. BS-4-11/ [email protected] , the calculation in form 6-NDFL is filled out on the reporting date, that is, on March 31, June 30, September 30, December 31 of the corresponding tax period . At the same time, section 2 of the calculation for the corresponding reporting period reflects those transactions that were carried out over the last three months of this period. Line 100 “Date of actual receipt of income” is filled in taking into account the provisions of Article 223 of the Tax Code of the Russian Federation, line 110 “Date of tax withholding” - taking into account the provisions of paragraph 4 of Article 226 and paragraph 7 of Article 226.1 of the Tax Code of the Russian Federation, and line 120 “Tax payment deadline” - from taking into account the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Tax Code of the Russian Federation.

It follows from this that the operation of recalculating vacation pay in connection with the employee’s recall from vacation must be reflected in section 2 of the calculation of 6-NDFL for nine months. In this case, the amount of vacation pay paid in July is indicated in section 2 of the calculation, taking into account the adjustments. Please note that the amount of personal income tax actually withheld is not adjusted, since otherwise the offset will not be possible.

Example 2
Let us recall that on July 8, the employee was paid vacation pay in the amount of 20,000 rubles for 28 days of vacation. On the same day, personal income tax in the amount of 2,600 rubles was transferred to the budget. But on August 1, the employee was recalled from vacation. As a result of recalculation, vacation pay amounted to 15,000 rubles. (Personal income tax - 1,950 rubles). For August, the employee was entitled to a salary of 30,000 rubles. (Personal income tax - 3,900 rubles). On September 9, the employee received his salary for August, reduced by the amount of vacation pay for those days when he was recalled from vacation, that is, by 5,000 rubles. As a result, the payment amounted to 25,000 rubles. Let's fill out section 2 of the 6-NDFL calculation for nine months.
For July vacation pay:
Line 100 “Date of actual receipt of income” - 07/08/2016;
Line 110 “Date of tax withholding” - 07/08/2016;
Line 120 “Tax payment deadline” - 08/01/2016;
Line 130 “Amount of income actually received” - 15,000;
Line 140 “Amount of tax withheld” - 2,600.
According to wages for August:
Line 100 “Date of actual receipt of income” - 08/31/2016;
Line 110 “Date of tax withholding” - 09.09.2016;
Line 120 “Tax payment deadline” - 09/12/2016;
Line 130 “Amount of income actually received” - 30,000;
Line 140 “Amount of tax withheld” - 3,250 (3,900 rubles - (2,600 rubles - 1,950 rubles)).

Rolling leave and rolling holiday pay - what's the difference?

Despite the similar name, these concepts have completely different meanings for the purpose of completing a report.

Rolling leave

A transferable vacation can be called a vacation that:

It starts in one month and ends in another. For example, the vacation began in June and ended in July. Thus, it began in the first quarter and ended in the second.

Paid in one month and starts in another. As a rule, this situation arises when vacation pay is transferred to an employee in advance, and the payment date falls on the previous month. Let’s say vacation pay was paid on March 30, and the employee went on vacation on April 2.

How does rolling leave affect the completion of the report?

Rolling leave does not affect the procedure for filling out the report. After all, the date of payment of vacation pay income is the date of their actual transfer to the employee, and the date of transfer to the tax budget is the last day of the month in which vacation pay is paid. It does not matter in which month the vacation began: in the month in which vacation pay was paid or in the next one. It also doesn't matter when the vacation ends.