How are wages and other payments to employees taxed?

Introductory information

Employers must pay employees wages at least every half month (Part 6, Article 136 of the Labor Code of the Russian Federation). From October 3, 2021, salaries cannot be issued later than the 15th of the next month. See “New salary payment deadlines in 2021: what has changed.” In this case, 15 days should pass between salary and advance payment, no more (See “Salary and advance payment in 2021: how many days between payments”). Thus, the employer can issue an advance, say, on the 20th, and the basic salary for the second part of the month on the 5th.

Nuances of retention

Often during an economic crisis or for other internal and external reasons, firms do not have time to make payments to their employees on time, so they make them in parts. In some situations, it may be unclear when personal income tax is collected, as well as how to correctly fill out the form for payment of wages in parts of 6-personal income tax.

The company paid wages three times

The last day of the month in which the salary was transferred will be the time the employee received the profit. If funds are transferred to an employee before the month has ended, such amount will not be considered income. Also, you should not withhold tax on advance funds.

When transferring the cash balance by the company after the 31st day in two parts, NFDL is withheld from each part. Moreover, the first part is withheld for tax, which was calculated on the basis of advance funds.

Income is written in points: from 100 to 140. This is necessary due to the possibility of differences in the date of collection of personal income tax and its transfer.

Let's consider a specific situation:

The employee's salary is 100 thousand rubles per month. The company paid the January salary three times. First 40% until the end of the month. The second and third time - after the end of the month in the amount of 30% of the total amount ((100,000 - 40,000) / 2 = 30,000 rubles each payment).

On January 20, the company transferred 40,000 rubles (100,000 * 0.4) to the employee. This amount was an advance payment, and then personal income tax was not withheld from it. On February 4, the company paid the second part of the salary, taking into account the deduction of personal income tax not only from this part, but also from the advance payment. The employee was given 20,900 rubles (30,000 – (40,000 + 30,000) * 13%). On February 10, the company paid the last part, taking into account personal income tax in the amount of 26,100 (30,000 - 30,000 * 13%).

The company filled out Form 6-NDFL as in sample No. 1:

The company paid extra vacation pay

When an employee goes on vacation on the 1st day of the month, the company is not able to correctly calculate the average salary. After all, to calculate vacation pay, cash payments for the entire past year are taken, and the vacation pay itself is paid to the employee 3 days before the start of his vacation. For this reason, the amount of vacation pay will have to be calculated twice and the required amount will have to be paid in another month.

Vacation pay is nothing more than profit. With this option, the deadline for transferring the tax is the day of the month when the company issued the funds to the employee.

If the company delays vacation payments, the tax period will also be different. Let's assume that part is paid before the vacation, and the rest in another month. In this situation, tax will have to be charged on each transfer of money, and the payment itself must be made on the last day of the month when the employee was provided with vacation funds.

The company will record the average salary for the same vacation twice in paragraphs 100 to 140 of the second section (for more details, see sample No. 2). When transferring vacation funds in another quarter, this form of additional payment will be included in the semi-annual calculation.

Sample No. 2:

Let's look at a specific example:

The employee went on vacation on February 1. The company paid him vacation pay on January 26 - 15,000 rubles. Personal income tax withholding will be equal to 1,950 rubles (15,000 * 0.13). On February 1, the company recalculated vacation pay, paying an additional three thousand rubles to the employee. Accordingly, the tax is 390 rubles. (3,000 * 0.13). The company issued 6-NDFL as in sample No. 2.

Do individual entrepreneurs submit 6NDFL? - experts say yes, but only in cases where there are several employees. We have listed the deadlines for submitting 6-NDFL here.

The employee went on vacation on May 1. The company paid vacation pay on February 28 in the amount of 20,000 rubles. These funds must be indicated in the second section of the first quarterly calculations. Column 100, 110 serves to place the date January 25, column 120 – February 30. On February 29, the company made an additional payment to the employee of 3,000 rubles. These funds should be reported in the semi-annual calculation.

If the payment is paid in installments

For various reasons, wages may be paid to employees in installments. This can happen if the organization, for example, does not have the money to pay on time and on the same day. In this case, personal income tax should be withheld gradually from each payment. There is no need to pay the entire personal income tax on all earnings that were accrued for the month worked. This is stated in the letter of the Ministry of Finance of Russia dated July 25, 2016 No. 03-04-06/43479. Let's give an example of how to withhold personal income tax in parts.

Example. The employer issues an advance on the 20th of the current month, and a salary on the 5th of the next. However, in August 2021, part of the salary was paid on the 5th, and part on the 11th.

Employee salary – 75,000 rubles. He received an advance of 25,000 rubles on July 20. On July 31, the accountant accrued his salary for July - 75,000 rubles. Personal income tax on this amount amounted to 9,750 rubles. (RUB 75,000 × 13%).

Thus, in addition to the advance payment for July, the employee is entitled to another 40,250 rubles. (RUB 75,000 – RUB 25,000 – RUB 9,750).

On August 5, the employee was paid part of the remaining amount:

20,000 rub. – (RUB 20,000 × 13%) = RUB 17,400 Thus, the accountant withheld only the tax calculated from the advance payment and the first part of the salary. On August 11, the employee was paid the remaining amount: 26,264 rubles - (26,264 × 13%) = 22,850 rubles. In total, on August 11, 2016, the organization fully repaid the salary debt to the employee in the amount of 40,250 rubles (17,400 rubles + 22,850 rubles) and gradually withheld personal income tax. This is exactly what needs to be done when salaries are paid in installments.

Where should calculations be submitted?

The place of submission of the report can be found in paragraph 1 of Article 83 and Article 11 of the Tax Code of the Russian Federation. It says that:

1. organizations are required to deliver completed reports to the tax office with which they are registered;
2. individual entrepreneurs deliver their calculations to the tax office at their own place of residence.

However, please note that there is no need to submit a report on form 6-NDFL if the organization has not made any payments to individuals.

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Filling out 6-NDFL

If salaries are paid in installments, then personal income tax is withheld in stages. If, as in our example, the salary is paid twice, then you need to fill out two blocks of lines 100-140 of the 6-NDFL calculation. After all, the dates when the accountant withheld and transferred personal income tax are different. In the first case, on August 5 and 8, in the second, on August 11 and 12. Accordingly, in our example, in section 2 of 6-NDFL for 9 months of 2021, the salary paid in installments will be reflected as follows:

6-NDFL - if the salary was paid for several days

6-NDFL - if the salary was paid for several days , how to file a declaration? Our material provides explanations for accountants in which cases the need for fractional payments arises and how to fill out the lines of this calculation.

Various business situations that arise when paying wages

Legal regulation of the procedure for filling out 6-NDFL

6-NDFL and salary payments at different times

Results

Various business situations that arise when paying wages

Salaries can be paid in installments in the following cases:

• to comply with the conditions set out in Part 6 of Art. 136 of the Labor Code of the Russian Federation regarding payment for the performance of labor duties once every half month;
• when the enterprise does not have enough money to pay out the earnings and the employer is forced to pay off debts in installments for payment for the work;

From 2021, a new reporting document called “6-NDFL calculation” has been introduced into tax practice. When filling it out, accountants may have questions about the correct entry of data relating to both basic income and advance payments. Considerable difficulties are possible when reflecting fractional salaries.

Using regulatory materials, below we will describe the basic rules for creating the 6-NDFL calculation, and then indicate how to include the payment of wages in it when situations arise related to debt to employees and when transferring money directly to the bank to repay the loan. It is these 2 situations, as it seems to us, that are most often encountered in modern economic conditions and can cause difficulties in reporting.

Legal regulation of the procedure for filling out 6-NDFL

The rules for making entries in the calculation are determined by the order of the Federal Tax Service dated October 13, 2015 No. ММВ-7-11/ [email protected] In accordance with the document, 2 actions must be performed:

• enter into the calculation the income paid by the tax agent to individuals, as well as tax deductions received by employees;
• write down in the appropriate lines personal income tax, which was withheld from income paid to individuals.

All records must comply with the norms of the Tax Code of the Russian Federation, as well as letters from the Ministry of Finance and tax authorities, which explain in detail the rules for compliance with these norms.

Here is a table from which you can understand how to correctly make entries in Section 2 of 6-NDFL when issuing wages:

You can clarify the postponements of the deadline for transferring personal income tax by reading the article “The deadline for transferring in 6-NDFL is given taking into account “weekend” transfers .

IMPORTANT! In circumstances where income was paid on the same day, and income tax must be transferred on different dates, 6-NDFL will need to be filled out by tax payment deadlines (letter of the Federal Tax Service of Russia dated May 11, 2016 No. BS-4-11/8312).

About the position of the fiscal authorities on the procedure for filling out page 130 of the report, read the article “ The Federal Tax Service has clarified how to fill out line 130 of the 6-NDFL calculation .

6-NDFL and salary payments at different times

Let's look at an example of how it would look like making entries in the calculation in a situation with a salary issued in stages.

Example

For May 2021, the employee was paid a salary in the amount of 21,264 rubles, and personal income tax was calculated in the amount of 2,764 rubles. (deductions were not provided), payable - 18,500 rubles.

Due to difficulties that arose at the enterprise, wages were paid in installments on the following dates: June 8 - 10,000 rubles, June 29 - 3,500 rubles. (amounts are shown minus withholding tax, payable in person). Personal income tax was transferred on June 8 and June 29, respectively.

In addition, on May 16, the May advance in the amount of 5,000 rubles was paid. But the organization transferred the tax on it on June 8.

In line 130 of section 2 of form 6-NDFL, the amount of income received in the case under consideration can be determined as the amount accrued to the employee multiplied by the quotient of the actual amount paid divided by the total amount to be paid.

The semi-annual calculation will need to be filled out like this:

Source: https://nalog-nalog.ru/ndfl/raschet-6-ndfl/6ndfl_esli_zarplata_vyplachivalas_neskolko_dnej/

Examples of deadlines

Payroll taxes should be transferred no later than the day following the transfer of wages in installments of 6-NDFL. The final day for the transfer of personal income tax should be indicated in paragraph 120 of the document.

Registration of 6-NDFL does not depend on the transfer of advances, and therefore questions may arise in cases where funds for work were issued in installments after the end of the month. In this state of affairs, tax will be withheld from income received either at the end of the month, on its last day, or on the closest day of the next month.

In this case, the tax will be calculated directly on the amount provided. Therefore, profit in paragraph 130 of the 6-NDFL form is presented in the part where personal income tax was levied on the entire income.

Here is an example of filling:

The employee has a salary of 50,000 rubles. And he should receive it in June 2020.

The tax will be equal to 50,000 * 13% = 6,500 rubles. 14.06. 2020, an employee received an advance in the amount of 22,000 rubles, on 07/01/2016 a fragment of salary in the amount of 10,000 was transferred. Since as of 07/01/2016 the employee received a profit, the tax was calculated, it is possible to withhold personal income tax according to the transferred money. Therefore, when transferring money on July 1, 2016, the tax amount will be 4,792 rubles (6,500 * (22,000 + 10,000) / (50,000 – 6,600)).

On July 4, 2016, the settlement was fully completed in the amount of 11,500 rubles (50,000 – 22,000 – 6,500 – 10,000). The tax in this case will be 1,718 rubles (6,500 * 11,500 / (50,000 – 6,500). To simplify the calculations, the assumption is made that the employee has not had any other profit over the past 9 months.

In the second section of the 6-NDFL form, you need to fill out two blocks of lines from 100 to 140:

Some sources claim that in 2021 the time for submitting 6-NDFL will be changed, but there is no official information on this matter, which means that reports must be submitted to the tax office within the periods approved by law:

Personal income tax registers and movements on them when paying income categories: Wages and Other income

In ZUP 3, the following accumulation registers are responsible for accounting for personal income tax:

• Income accounting for calculating personal income tax - income is recorded.
• Calculations of taxpayers with the budget for personal income tax - the calculated (by type of movement Income ) and withheld personal income tax (by type of movement Expense ) is registered.
• Calculations of tax agents with the budget for personal income tax - the transferred personal income tax is registered.

An important indicator for personal income tax accounting purposes is the date of receipt of income . In ZUP 3, it depends on the settings specified in the calculation type itself on the Taxes, contributions, accounting - this is Income Tax Code and Income Category .

For example, Premium for the last month , the amount for which is paid in a fixed amount, has the following settings:

In this case, the income date for a given premium is the date it is paid.

In the future, partial payment of income will be considered using examples of accruals for which the Income Category is indicated as Wages or Other income from labor activities / Other income . Therefore, we will first consider the movements that occur in the accumulation register Accounting for income for calculating personal income tax and Calculations of taxpayers with the budget for personal income tax for accruals with such categories in the case of full payment of income.

Employee Berezkin Yu.A. in January 2021, the Premium for the last month , equal to 1,000 rubles, the personal income tax on it amounted to 130 rubles. On the Taxes, contributions, accounting tab for this type of calculation, Personal Income Tax Code the Income Category - Other income from employment :

It is planned to pay this bonus on 02/01/2019:

The date of receipt of income for the Bonus for the previous month is determined as the date of its payment.

The employee is also given a salary payment in the amount of RUB 30,000. and personal income tax - 3,900 rubles, for which on the Taxes, contributions, accounting tab Code is selected and the Income Category as Wages :

Let’s assume that the bonus was actually paid not on February 1, but on February 5. In this case, the premium is paid in full.

Since the date of receipt of income for one-time bonuses, which includes the Premium for the last month , is determined by the date of its payment, then in this case in the accumulation register Income Accounting for calculating personal income tax , the amount of income is transferred from the planned to the actual date of payment (from 1 to 5 February):

At the same time, in the accumulation register Calculations of taxpayers with the budget for personal income tax by type of movement income tax is “transferred” from the planned date to the actual date. Depending on the type of movement, the expense is subject to personal income tax deduction in the amount of 130 rubles. and in the column Amount of income paid, the corresponding amount of income paid is recorded - 1,000 rubles. Entry is made by Income Category - Other income from employment :

Even if the actual date of payment of income with an Income Category equal to Other income from labor activity / Other income coincides with the planned one, then in ZUP 3 according to the above registers, lines of “transfer” of income and calculated personal income tax from the planned date to the actual one will still appear (i.e. in our example from February 1 to February 1):

Salary payment refers to the Income Category - Salary , for which the date of receipt of income is the last day of the month in which such income is accrued. In our case, the date of receipt of income is 01/31/2019. When paying income:

• no movements appear in the Income Accounting accumulation register for calculating personal income tax
• in the accumulation register Calculations of taxpayers with the budget for personal income tax by type of movement Expense, personal income tax on wages in the amount of 3,900 rubles is immediately recorded and the corresponding paid income - 30,000 rubles.

Further information on the withheld personal income tax and the corresponding paid income (on the Bonus for the last month and Payment on salary ) will appear in the 6-NDFL in Section 2 for the 1st quarter of 2019 in the form of two blocks of lines:

Let us consider further examples of partial payment of income.

Filling details

Registration of information on payments for 2021 paid in 2020

Tax agents transfer to the inspectorate calculated taxes for the first quarter, six-month, 9-month and annual periods. In other words, from the 1st quarter of 2021 they must submit a calculation to the inspectorate every quarter in form 6-NDFL.

When a procedure is carried out in one time period and completed in another, such an operation will be indicated in the period where it was completed.

Consequently, the December salary of the 15th year, transferred only on January 13th of the 16th year, is indicated only in the second section of 6-NDFL of the 1st quarter of 2021:

Indication for the first part of the month

The official time when the actual transfer of money for labor occurs is the last day of the month. At the same time, the tax is calculated. The employee's profit cannot be considered received before the end of the current month.

Personal income tax is calculated, collected and submitted to the inspectorate every month through a tax agent.

Profit for the first part of the month is considered received and is entered in line 100 of the second section on the last day of the current month when the salary was transferred. However, the procedure for paying such an amount does not in any way affect the completion of the required line.

It turns out that the tax agent has no reason to fill out in the second section of 6-NDFL the money transferred on the 25th as payment for the first part of the month.