Filling out line 030 in form 6-NDFL - what is included there (2020)

Personal income tax is the main tax, determined as a percentage of the remuneration received by an individual, while tax deductions that reduce the tax base are excluded. From 01/01/2016, it is obligatory for all tax agents to submit 6-NDFL to the Federal Tax Service on a quarterly basis.

It reflects, in general for the enterprise, all remuneration to employees subject to personal income tax at various rates. The calculation reflects information about income, the amount of personal income tax withheld and the withholding period. Filling out the calculation is determined by regulations, but line 020 plays an important role. Let's consider the procedure for filling out this line.

Grounds for submitting 6-NDFL

From 01/01/2016, 6-NDFL is submitted quarterly to the Federal Tax Service by all organizations and individual entrepreneurs that are tax agents. The calculation reflects information on income received and personal income tax paid to employees of the entire organization.

The calculation consists of the following parts:

1. title page
2. section 1, reflecting general information on the organization or individual entrepreneur
3. section 2, reflecting information on: dates, types and amounts of income and calculated taxes

The information base for 6-NDFL is the data contained in the tax registers for all employees, which must be maintained by all organizations and individual entrepreneurs. The organization develops registers independently and approves them in its accounting policies. During the work, the register reflects data that represents the basis for 6-NDFL (dates of accrual, transfer and withholding).

If the employer did not make any payments to employees, then the zero calculation does not need to be submitted on the basis that the calculation is submitted by tax agents who made payments of taxable income to the taxpayer. But at the same time, you need to provide information to the Federal Tax Service in writing that there were no payments or submit a zero calculation, which the Federal Tax Service does not have the right not to accept.

What deductions are shown in the report

Line 030 6-NDFL is intended to reflect tax deductions. They reduce the tax base and, accordingly, reduce the amount of tax payable. Deductions are provided by the tax agent in accordance with Art. 218-221 of the Tax Code of the Russian Federation, based on supporting documents. The employer provides deductions at the request of the employee. Types of deductions taken into account when paying income to individuals:

• standard;
• property;
• social;
• investment;
• professional.

As a rule, most tax agent-employers most often use only the first two types of specified deductions.

The amounts in line 030 are indicated in accordance with the values ​​of the codes for the types of deductions for personal income tax (given in Appendix No. 2 to the order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. MMV-7-11/387).

Composition of line 020 of the 6-NDFL calculation

Data on page 020 “Amount of accrued income” is reflected in section 1 6-NDFL, which is filled out separately at personal income tax rates and reflects the income of all persons who received income subject to personal income tax for the reporting period.

Line 020 is filled with a cumulative total , i.e. in each subsequent calculation, the amount on line 020 will include the data on line 020 from the previous report and taxable income for the next 3 months. Income can either increase or remain unchanged if no payments were made to the organization during the reporting quarter.

Income is shown by the date of accrual and receipt by employees. That is, when paying wages in January for December according to line 020 of the calculation, it will be reflected in the annual report, because it was accrued in December and should not be reflected in the 2021 reporting on line 020.

Where is it located in section 1?

Line 020 in form 6-NDFL is located in the first section. Its name is “amount of accrued income”.

In section 1, it is important to divide income according to personal income tax rates, since the taxation percentage is different for different types of accruals to individuals. The rate can vary from 9 to 35 percent, so for each, the first section is filled out separately, indicating the corresponding amount of accrued income.

If an individual is paid only wages, then it is enough to fill out the first section once, indicating the rate of 13% in line 010, and the amount of the accrued salary in field 020.

An important point: all lines of section 1 of the 6-NDFL calculation are filled in with an accrual total.

What does it mean? This means that the indicators must be indicated in total for the period from January 1 of the reporting year to the last day of the reporting or tax period.

Moreover, the data in form 6-NDFL is not broken down by individual, but is presented in a generalized form for all employees.

The same rules apply to filling out line 020, the correct filling of which is described below.

The current 6-NDFL form is available. Read about the rules for filling out the form in this article.

Income included in line 020

The following income is included, taxed at different personal income tax rates:

1. in the form of wages
2. in the form of remuneration upon termination of the employment relationship before the end of the calendar month
3. in cash:

• vacation pay
• temporary disability benefit
• payment under GPC agreements
• financial assistance (over RUB 4,000)
• dividends

1. in kind
2. received by offsetting counterclaims of the same type
3. from writing off bad debt
4. arising in connection with reimbursement of travel expenses to an employee
5. in the form of material benefits from savings on interest when receiving borrowed (credit) funds (35% for tax residents and 30% for tax non-residents)

Important! Line 020 reflects all employee remunerations on an accrual basis, and line 025 should highlight dividends received.

Line 030 in 6-NDFL - what is included

When compiling 6-NDFL, line 030 of section 1 is intended to reflect the amount of tax deductions used by employees. They reduce the tax base, which is shown on page 020.

For example, a specialist’s salary is set at 50,000 rubles. He is entitled to a child tax deduction of 1,400 rubles. Amount of accrued personal income tax = (50,000 – 1,400) x 13% = 6,318 rubles. The employee is paid “in hand” 50,000 – 6,318 = 43,682 rubles. On page 030 you need to enter 1400.

Deductions for personnel are provided by the employer based on applications from employees. Additionally, supporting documents are attached. Regulatory deductions are regulated in stat. 218-221 NK. A complete list of benefits with codes is given in the Order of the Federal Tax Service No. ММВ-7-11 / [email protected] dated 09.10.15 (Appendix 2).

Read: Control ratios of forms 2-NDFL and 6-NDFL

6-NDFL line 030 – what is included there (types of deductions):

• Standard (for the employee himself or his children).
• Property (for the purchase of residential properties and interest on mortgages).
• Social (for treatment, training).
• Investment (for transactions with securities, on an individual personal account).
• Professional (rely on specialists under GPC agreements).

In addition, line 030 reflects amounts that are not deductions, but are not subject to personal income tax in the amount specified in the stat. 217 NK. They relate to benefits provided that the corresponding income is indicated on page 020. For example, this is the payment of financial assistance to an employee or the issuance of a valuable gift to him. If the income is not subject to personal income tax in full, and the benefit is not named in the Federal Tax Service Order No. ММВ-7-11/ [email protected] , such data does not need to be indicated on pages 020, 030 (Federal Tax Service Letter No. BS-4-11/ 14329 dated July 21, 2017).

Read: What is Form 6-NDFL if there are no employees

An example of reflecting on page 020 the material benefit of an employee

Abdullin A.V. (resident of the Russian Federation) 08/01/2021 issued an interest-free loan in the amount of 100,000 rubles. The marginal rate in this period was:

2/3 * 7,25% = 4,83%

Material benefits in August amounted to:

2/3 * 7.25% * 100000 * 31 / 365 = 410.50 rub.

Amount 410.50 rub. should be reflected on page 020

Personal income tax on material payments will be:

RUB 410.50 * 35% = 144 rub.

Reflection on line 020 of partially taxable income

Line 020 does not reflect income on which personal income tax is not charged. There are 2 types of income not subject to personal income tax:

1. completely tax-free
2. partially tax-free

Income that is completely exempt from personal income tax is not reflected on line 020 of the 6-personal income tax report, for example: maternity benefits are not completely included in line 020.

Partially taxable income is indicated on line 020 in full and at the same time on line 030 the non-taxable amount is shown, for example: financial assistance, gifts, etc.

Example of filling line 020

Let's look at an illustrative example. Let's imagine a company that once (for example, 06/05/2017) spent 5,000 rubles on an anniversary souvenir for its best employee. And, of course, it also needs to be reflected in the 6-NDFL declaration, since only those gifts that cost less than 4,000 rubles are not taxed.

According to Article 217 of the Russian Tax Code, mandatory tax must be calculated on any amount exceeding this limit.

Line 020 should reflect the true value of the gift, i.e. 5,000 rubles. The same part that is not taxed is indicated on line 030, and this is 4,000 rubles. In line number 040 we get this simple calculation: (5000 rubles - 4000 rubles * 13% = 130 rubles.

An example of filling out line 020 of the 6-NDFL declaration

If the price of this gift were even a little less than the notorious 4,000 rubles, then, as you might guess, it would not have to be reflected in the declaration at all.

In line number 020, only those data are entered that reflect the income actually received by individuals. These are exactly the amounts that, if you follow Article 223 of the Tax Code, fall during the reporting period. If the date of receipt of income does not coincide with the reporting period (if, for example, it has not yet arrived), then it is not entered in line 020.

In no case should the line include payments that are not subject to taxation in the Russian Federation, for example, payments to non-residents located abroad.

Video: what income does not need to be included in line 020

Example for reflecting on page 020 travel expenses

On 08/08/2021, funds were issued for travel expenses (within the Russian Federation, the duration of the business trip is from August 13 to 18) in the form of daily allowance in the amount of 5,000 rubles. financial assistance for vacation in the amount of 5,000 rubles was paid. These daily allowances must be reflected on page 020 because they are higher than the standards (over 700 rubles in the Russian Federation). The calculation will reflect:

p.020 – 5000 rub.

page 030 – 3500 rub. (700 RUR * 5 days)

page 040 – 195 rub. ((5000 rub. – 3500 rub.) * 13%)

On line 020, reflect all employee income on an accrual basis from the beginning of the year. Focus not on accruals in accounting, but on the date of receipt of income for personal income tax purposes.

Acting State Advisor of the Russian Federation, 3rd class, Ph.D. A. Kizimov

Control ratios regarding page 020 calculation

To submit correct reports for 6-NDFL, control ratios have been developed that must be observed when checking the Federal Tax Service . So, before submitting the calculation, you can check it using these relationships. In relation to page 020, the following ratios are distinguished:

How line 020 should relate to other report lines

The control ratios that must be used when including data in line 020 of the report are given in the Appendix “Internal Document Controls” to the letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / [email protected] In accordance with the letter, the information in line 020 must satisfy the following parameters:

• The amount on line 020 should not be less than in line 030 “Tax deductions”.
• The equality must be observed: (line 020 – line 030) / 100 × line 010 (rate) = line 040. Rounding errors are allowed. The error is calculated as 1 rub. for each individual included in the report, multiplied by the number of lines 100 in section 2 of the report.

Learn more about the KS in 6-NDFL from the article “Control ratios for checking the 6-NDFL form .

ATTENTION! In October 2021, tax authorities issued an additional letter dated October 17, 2019 No. BS-4-11/ [email protected] , according to which new control ratios should be applied when inter-document control of indicators 6-NDFL and 2-NDFL. You can download the new control ratios here.

Error when calculating personal income tax from a non-resident

The company paid an individual, not a resident of the Russian Federation, 50,000 rubles. for the provision of services in the Republic of Kazakhstan. RUB 15,000 was mistakenly withheld. Personal income tax at a rate of 30% and transferred to the budget. The calculation of 6-NDFL reflected:

Services provided outside the Russian Federation relate to income from sources outside the Russian Federation and are not taxable income. If an error is detected, the withheld funds are returned to the individual. An updated calculation must be submitted.

6-NDFL must be filled out as follows:

• The correction number is indicated on the title page
• section 1 at a rate of 30% is not filled in as part of the updated calculation
• in the “Total for all bets” part, the amount of 50,000 is excluded
• Line 070, calculated on an accrual basis, is reduced by 15,000 rubles.

In this case, the organization can issue a refund upon a written application from an individual and contact the Federal Tax Service with the organization’s application for the return of the excessively withheld amount of personal income tax to the organization’s current account.

How to fill out line 030 in 6-NDFL

According to the general rules, the calculation of line 030 6-NDFL is carried out for all types of deductions used by staff. When entering data, remember that:

• The line is filled in from the beginning of the year, that is, in an incremental manner, for all employees collectively.
• You need to indicate all deductions used by staff - to avoid confusion, check the data with 2-NDFL certificates. When determining benefits, take into account the provisions of Federal Tax Service Order No. ММВ-7-11/ [email protected]
• No breakdown by specialist is required.
• The total amount of deductions provided to the employee cannot exceed the total amount of income accrued to him. If a specialist has a greater amount of deductions than his income, the taxable base is recognized as zero (clause 3 of Article 226, clause 3 of Article 210 of the Tax Code). Benefits granted, but not used, can be transferred to subsequent periods, but only within one calendar year.

Read: Who submits Form 6-NDFL

In a special manner, financial assistance is reflected in 6-NDFL. Such amounts are included in the report only in 2 cases:

1. If financial assistance is subject to personal income tax in full, on page 020 such income is indicated in full.
2. If financial assistance is subject to personal income tax in a part that exceeds the approved standard, such income is indicated in its entirety on page 020, and its non-taxable part is listed on page 030. In this case, the type of deduction must be named in Appendix 2 of the Order of the Federal Tax Service No. ММВ-7-11/ [email protected] For example, this is 4000 rubles. per year for each employee (code 503); 50,000 rub. per year at the birth of an employee’s child (code 508), etc.

Read: Rules for filling out the 6-NDFL calculation for 2018-2019

Answers to common questions

Question No. 1 : The bonus based on the results of work for the 2nd quarter of 2021 was accrued and paid in August 2021. In the initial calculation of 6-NDFL, submitted to the Federal Tax Service before July 31, 2021, the bonus amounts on line 020 are not indicated. Do they need to be submitted to the Federal Tax Service? corrective 6-NDFL?

Answer : The organization submitted 6-NDFL for the first half of 2021 to the Federal Tax Service on time on 07/31/2021 and reflected data on the results of accruals as of 06/30/2021, which is not unreliable and does not require the submission of an adjustment. This premium will be reflected in 6-NDFL for 9 months and for the year 2021.

Question No. 2 : For what periods should clarifications be provided if the organization discovered errors reflected in the calculation for the first quarter, which led to an understatement of tax amounts, and calculations for the 1st quarter and half of the year have already been submitted?

Answer : Section 1 must be completed with a cumulative total. If you find erroneous information in an already submitted calculation, you need to make changes and submit an updated calculation to the Federal Tax Service. On the title page you need to indicate the correction number (“001”, “002” and so on). Thus, if an error is detected in understating the amount of personal income tax in the calculation for the first quarter, it is necessary to submit updated calculations for the 1st quarter and half of the year, because Section 1 is filled in with a cumulative total.

Form 6-NDFL: example of filling

Here is a sample of filling out the calculation of the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL) based on the results of 2021.

Example: An individual entrepreneur entered into two employment contracts with employees on September 12, 2021. The salary of the first employee was 20,000 rubles per month, the salary of the second employee was 22,000 rubles per month. The period from September 12, 2021 to December 31, 2021 was fully worked out by employees. Tax rate – 13%. Employees are not entitled to tax deductions. The salary payment deadline is the 10th of the next month.

The accrued wages by month were: for September 2018 - 27,300 rubles, for October 2021 - 42,000 rubles, for November 2021 - 42,000 rubles, for December 2021 - 42,000 rubles.

Line 020 of Section 1 of Form 6-NDFL for 2021 will indicate the amount of total income subject to personal income tax in the amount of 153,300 rubles.