Features of filling out line 080 “tax amount not withheld by the tax agent”

Section 1

In this section, tax agents indicate generalized data for all individuals . The amount of income accrued to him is reflected, as well as the calculated and withheld personal income tax. The data is indicated on an accrual basis for the entire tax period.

The following violations are often committed when filling out this section:

1. The data is not reflected on an accrual basis .
2. Line 20 also reflects income not subject to personal income tax, whereas on the basis of Article 217 of the Tax Code of the Russian Federation they are not subject to reflection within the specified period (Letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11 / [email protected] ).
3. Line 70 indicates the amount of personal income tax that will be withheld in the next period. Most often this happens if wages are accrued in one period and paid in another. Personal income tax is transferred when paying wages, so it must relate to the period when it was paid and not accrued.
4. Tax amounts are incorrectly indicated on line 80 . This line should indicate the amount of tax that the tax agent cannot withhold. The Federal Tax Service in letter No. BS-4-11/ [email protected] explained that this line reflects the amount of unwithheld tax on income received in kind and in the form of material benefits, if there are no payments in cash. Instead, tax agents often reflect in line 80 the amounts of personal income tax, the obligation to withhold which will occur in the next tax period. Also, line 80 erroneously reflects the difference between the personal income tax that is accrued and the amount of tax withheld.

Calculation of 6-NDFL. Filling example

When it is impossible to withhold tax

There may be cases when personal income tax calculated on income from transactions with securities and dividends on shares of Russian organizations cannot be withheld. In this situation, the tax agent organization notifies in writing the tax authority at the place of its registration about the impossibility of withholding tax and the amount of the taxpayer’s debt (clause 14 of Article 226.1 of the Tax Code of the Russian Federation). This must be done before March 1 of the following year.

If it is impossible to fully withhold the calculated amount of tax, the tax agent determines the possibility of withholding the amount of tax until the earliest date of the following dates:

• one month from the end of the tax period in which the tax agent was unable to fully withhold the calculated amount of tax;
• the date of termination of the last agreement concluded between the taxpayer and the tax agent, in the presence of which the tax agent calculated the tax.

In letter dated December 10, 2018 No. 03-04-05/89331, the Russian Ministry of Finance reminded taxpayers what to do if the tax agent did not fulfill his obligations to withhold personal income tax from their income.

Section 2

Section 2 of form 6-NDFL is intended to indicate:

• dates when individuals received income;
• dates when the tax was withheld;
• deadlines for transferring personal income tax;
• generalized indicators of income and personal income tax.

At the same time, transactions are reflected only for the last three months of the reporting period - the Federal Tax Service has repeatedly informed tax agents about this (letters dated July 21, 2017 No. BS-4-11/ [email protected] , dated January 16, 2017 No. BS-4-11/499, dated May 22, 2017 No. BS-4-11/9569).

However, some individuals, when filling out 6-NDFL, reflect the data in section 2 on an accrual basis from the beginning of the year. And this is considered a gross violation of filling out the calculation.

The block of lines 100-140 of section 2 is filled out separately for each period for transferring personal income tax. This also applies to cases where different types of income have the same tax payment date.

Let's say that on the last day of the month an employee was paid wages for the second part of this month and vacation pay for the upcoming vacation next month. From the point of view of the law (Article 223 of the Tax Code of the Russian Federation), the date of actual receipt of income (wages and vacation pay) is the day of their receipt. But the deadlines for transferring personal income tax on these incomes are different. Tax on vacation pay is transferred on the same day, and tax on wages can be transferred on the next day. These incomes must be included in section 2 of form 6-NDFL in separate blocks.

In addition, quite often tax agents do not separate inter-account payments - wages, sick leave, vacation pay - into a separate group. This is also a gross violation (letter of the Federal Tax Service No. GD-4-11/ [email protected] ).

When filling out the block in question for different types of income, most often tax agents incorrectly indicate the dates of actual receipt of income in line 100 , the dates of personal income tax withholding in line 110 , as well as the deadline for tax remittance in line 120 . We will further look at how to fill out this block correctly using specific examples.

Help 2-NDFL: what does it mean “the amount of tax not withheld by the tax agent”

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If you have received from an organization a certificate in form 2-NDFL for 2018, in which a non-zero amount in rubles is indicated in the line “amount of tax not withheld by the tax agent,” it means that now you will have to pay this tax yourself.

Why is this happening

Let’s say a citizen (not an individual entrepreneur) provided one-time services to an organization. For example, I found clients for the company for a fee. Or a freelancer performed custom work for a legal entity. In these cases, when paying income, the customer organization must withhold personal income tax from the individual’s income and transfer it to the budget. But if by mistake she did not do this, then now the responsibility for paying the tax falls on the shoulders of the citizen himself.

It also happens that an organization gives material prizes to individuals as part of various types of advertising campaigns and sweepstakes. If their cost exceeds 4,000 rubles, then personal income tax must be withheld from the excess amount. But the company cannot keep him, because... non-monetary gift. Therefore, the recipient of a prize or gift is also required to pay tax.

Situations when the employer at your main place of work does not withhold personal income tax from your income are quite rare.

So what's now

Information that the organization did not withhold personal income tax from your income will have to be transferred to the Federal Tax Service. More precisely, she should have done this no later than March 1, 2021. Tax authorities, having learned about this, must issue a tax payment notice (with a calculation of the tax amount) and send it to you by mail. You will have to pay the tax no later than December 2, 2021. According to the Tax Code, the deadline for payment is December 1, but this year this day fell on Sunday. Therefore, the deadline is postponed to the next working day (clause 6 of Article 228, clause 7 of Article 6.1 of the Tax Code of the Russian Federation).

You can pay tax at any bank. If you do not have any other personal income tax debts, then the notification will indicate the tax amount the same as in the 2-NDFL certificate.

And if you have a taxpayer’s personal account on the Federal Tax Service website, then information about unpaid personal income tax will also have to be displayed there. And perhaps before you receive a paper notice. In your Personal Account you can pay tax by non-cash method.

By the way, individuals from whom the tax agent did not withhold personal income tax do not need to submit a declaration in Form 3-NDFL as reporting on income received (Letter of the Federal Tax Service dated April 10, 2017 N BS-4-11/ [email protected] ).

Still have questions about paying personal income tax? Ask them in the comments

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Source: zen.yandex

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Salary examples

First, let us recall the basic rules related to the payment of wages and withholding personal income tax:

• the date of receipt of income in the form of wages is the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation);
• if the employee was fired before the end of the month, then the date of actual receipt of income in the form of wages is recognized as his last working day;
• Personal income tax on wages is withheld by the tax agent upon actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation);
• transfer of personal income tax to the budget must be made no later than the next day (clause 6 of Article 226 of the Tax Code of the Russian Federation).

So, let’s look at the correct reflection of wages in 6-NDFL using specific figures.

Let the employee’s salary be 100,000 rubles. On November 30, he received wages for November in the amount of 87,000 rubles (minus personal income tax of 13,000 rubles).

Blocks of lines 100-140 of section 2 are filled in as follows:

• line 100 - November 30, 2017 (date of actual receipt of income);
• line 110 - November 30, 2017 (date of personal income tax withholding);
• line 120 - 12/01/2017 (deadline for transferring personal income tax to the budget);
• line 130 - 100,000 (salary amount);
• line 140 - 13,000 (amount of calculated and withheld tax).

We recommend paying attention to the following features :

1. If the last day of the period for transferring personal income tax falls on a weekend, then the end of the period is postponed to the next working day.
2. If the last day of the month, that is, the date of actual receipt of wages, falls on a weekend, then the transfer to the next day is not carried out. Thus, the date of actual receipt of salary is considered the last day of the month even if it falls on a weekend.
3. Accrual of income and withholding of personal income tax are included in the calculation for the period in which the date of actual receipt of income falls.
4. The amount of personal income tax is included in the calculation for the reporting period if the period of its withholding and transfers relate to this period.
5. On line 120, you should indicate not the date of the actual transfer of the tax, but precisely the last day of this period.

Another example that will illustrate filling out calculations for wages paid at the junction of quarters.

Let's say the salary for September was paid on October 2. How to reflect this in section 2 of the 6-NDFL calculation?

The calculation for 9 months of the reporting year indicates:

• in line 100 - 09/30/2017;
• in line 130 - the salary amount.
• The calculation for the year indicates:
• in line 110 – 10/02/2017;
• in line 120 – 10/03/2017;
• in line 140 - the amount of tax.

Vacation pay in 6-NDFL

General rules for personal income tax on vacation pay:

• the date of actual receipt of income in the form of vacation pay is the day of their payment (subclause 1 of clause 1 of Article 223 of the Tax Code of the Russian Federation);
• Tax agents must transfer to the budget the amounts of calculated and withheld personal income tax from vacation pay no later than the last day of the month in which they were paid (clause 6 of Article 226 of the Tax Code of the Russian Federation).

The employee goes on vacation on June 1, 2021. The amount of vacation pay was 10,000 rubles, which he received on May 28. The amount of personal income tax is 1300 rubles.

We fill out section 2 of form 6-NDFL for the six months:

• line 100 - 05/28/2017;
• line 110 - 05/28/2017;
• line 120 - 05/31/2017;
• line 130 - 10,000;
• line 140 - 1,300.

The employee decided to quit immediately after his vacation. On March 15 of this year, he received vacation pay and went on vacation, followed by dismissal.

Fill out section 2 for the first quarter:

• line 100 - 03/15/2017;
• line 110 - 03/15/2017;
• line 120 - 03/31/2017;
• line 130 - amount of vacation pay;
• line 140 - personal income tax amount.

Payment under the GPC agreement

General information on payment for civil contracts:

• the date of actual receipt of income for the provision of services is the day of payment of this income (subclause 1 of clause 1 of Article 223 of the Tax Code of the Russian Federation);
• Tax agents are required to withhold personal income tax upon actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation);
• Personal income tax must be transferred no later than the next day after the day the income was paid to the taxpayer.

It happens that the certificate of completion of work under a civil contract is signed in one month, and payment is made in another. In this case, 6-NDFL is filled out upon the payment of remuneration, and not on the drawing up of the act.

The agreement was concluded with an individual on August 5, 2021. The act was signed in August, and remuneration in the amount of 30,000 rubles was paid on September 7. The personal income tax amount was 3,900 rubles.

We fill out 6-NDFL. The operation will be reflected in both sections 1 and section 2 of the calculation for 9 months of 2021. In section 2 we indicate:

• line 100 – 09/07/2017;
• line 110 – 09/07/2017;
• line 120 – 09/08/2017;
• line 130 – 30,000;
• line 140 – 3,900.

When do you need to withhold personal income tax?

Companies and individual entrepreneurs that make payments to individuals are recognized as tax agents for personal income tax. They must calculate, withhold and transfer tax to the budget (clause 1, article 24, clauses 1, 2, article 226 of the Tax Code of the Russian Federation).

Tax does not need to be withheld if:

1. in accordance with tax legislation, an individual must pay it independently;
2. the individual recipient of the income is an entrepreneur (lawyer, notary), and he received the specified income as a result of entrepreneurial activity (clause 2 of Article 226, Article 227, clause 1 of Article 228 of the Tax Code of the Russian Federation).

In all other cases, personal income tax must be withheld from the individual’s income by the organization (entrepreneur). Moreover, the condition of non-withholding of tax, which the company includes in an employment contract or a civil contract, is void (letters of the Ministry of Finance of Russia dated December 28, 2012 No. 03-04-05/10-1452, dated April 25, 2011 No. 03-04-05 /3-292).

Sick leave

Payment and deduction of personal income tax from sick leave is carried out according to the following rules:

• the date of actual receipt of income is the day of its payment;
• personal income tax is withheld upon actual payment;
• Tax transfer occurs no later than the last day of the month in which the payment was made.

The employee's sick leave lasted from September 4 to September 8, 2021. The benefit was paid on September 15.

In section 2 of form 6-NDFL we reflect the following entries:

• line 100 – 09/15/2017;
• line 110 – 09/15/2017;
• line 120 – 09/30/2017;
• line 130 - benefit amount;
• line 140 – personal income tax amount.

The payment of disability benefits should be indicated in 6-NDFL upon the fact. That is, if sick leave income was accrued in one period and paid in another, then in 6-NDFL it should be reflected in sections 1 and 2 of the period in which the income was paid.