The salary was issued ahead of schedule - how to show it in 6-NDFL in 2021 - 2021?

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Early salary in 6-NDFL is reflected without fail. This form must show all accruals in favor of hired personnel. The date of occurrence of actual income can only affect the assignment of payments to a specific reporting interval. The issuance of earnings to employees before the end of the payroll period may occur due to erroneous actions of the accounting department or as a result of deliberate settlement with the staff in advance.

Salary for December was paid in January 2021, how to reflect it in 6-personal income tax

And the issuance of money must be carried out within the time limits specified by law. The salary itself and the terms of payment are stipulated in the employee’s contract, as well as in corporate rules, employment contracts and the main document - the Labor Code. As mentioned above, if wages are delayed by more than two weeks, the employee can notify the manager about stopping work.

The waiting period for money is paid according to the law and is calculated based on average earnings. Indication of salary arrears in 6-NDFL will certainly arouse the interest of tax and labor inspectors. Moreover, in this case, the employer will have to:

• pay compensation to employees;
• pay off fines from the tax office;
• Criminal liability is also possible for the person responsible for the delay.

That is why full payment of earned money within clear deadlines is the main interest of the employer.

Filling out 6-NDFL if the salary was paid earlier

Form 6-NDFL is presented in two sections. The first shows information about wages paid to staff cumulatively from the beginning of the reporting year. This block reflects the amount of personal income tax withheld for the entire period and indicates the total values ​​of tax deductions that were actually applied to employees’ earnings.

The second section contains the data of the last reporting period of time. It must contain references to the dates of accruals, deductions and transfers. Early salary in 6-NDFL is equivalent to an advance payment. Income from this income is indicated in the month when it became possible to actually withhold tax.

Example

If the salary is paid ahead of schedule, the following information will be reflected in Form 6-NDFL for 9 months in Section 2:

• in the line with code 100, the date of the last day of the billing month is indicated - 07/31/2018 (this indicator does not depend on the day of actual transfer of income, it is tied to the month for which accruals are made);
• line 110 records the date on which the tax was withheld - in the example it is 08/13/2018;
• in line 120 enter the day 08/14/2018 (next to the date of personal income tax withholding);

Reflection in 6-NDFL of the payment period under the contract

Income paid to employees under GPC agreements is also taxed and reflected in 6-NDFL. They are usually paid in 2 stages - advance payment and final payment. And it is on the date of final payment that the tax is withheld, and the day following this date is recorded as the payment deadline under the work contract in 6-NDFL on page 120.

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If payment was made earlier than the deadline specified in the contract, you can also use one of the methods presented above to fill out 6-NDFL. But if the work is completed and no more payments are expected, only the first method remains, since the method of transferring tax withholding to the next payment cannot be used.

Early salary in 6-NDFL

The date of actual receipt of income in the form of wages is the last day of the month for which such income was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation). Therefore, line 100 of the Calculation indicates the last day of the month. It does not matter whether this day is a working day or a day off (holiday) (Letter of the Federal Tax Service dated May 16, 2016 No. BS-3-11 / [email protected] ).

There are no provisions in the Tax Code regarding the case when wages are paid ahead of schedule. This means that a single procedure is used to fill out line 100 in terms of wages. And even if salaries are paid early (before the end of the month), line 100 of the Calculation reflects the last day of the month.

When to withhold personal income tax

Personal income tax from the salary must be withheld directly from the income of an individual upon its actual payment (clause 4 of article 226 of the Tax Code of the Russian Federation). And since at the time of early payment of wages, income in the form of wages is not yet considered received (by analogy with an advance), the tax agent cannot calculate and withhold personal income tax.

This is important to know: Deadline for payment of average earnings for the period of employment

Therefore, it is necessary to withhold tax on subsequent payments that will be made on the last day of this month or later (Letter of the Federal Tax Service dated April 29, 2016 N BS-4-11/7893).

Salary paid ahead of schedule: example

Lines 100 – 140 of form 6-NDFL regarding the early paid July salary will be filled out as follows:

• line 100 “Date of actual receipt of income” - 07/31/2016;
• line 110 “Date of tax withholding” - 08/19/2016;
• line 120 “Tax payment deadline” - 08/22/2016;
• line 140 “Amount of tax withheld” - 8,840.

In practice, with early payment, the balance of the salary is issued without taking into account personal income tax. In any case, you need to transfer tax on wages for the current month, issued before the end of this month, no earlier than the day of the next payment, which will be made in the next month.

Early payment of wages

First, let's understand the very concept of early payment of wages. Turning to the norms of the Labor Code, in Article 136 you can find information about payments of earned money to hired persons.

Article 136 of the Labor Code of the Russian Federation establishes that:

1. The employer is obliged to make transfers of earned funds at least twice a month, with an interval of no more than 15 days.
2. The days of advance payment and salary are set by the organization as specific dates.
3. Payments must be made exactly on time. The only exception is when the payment day falls on a non-working day, for example, a weekend or holiday. Then the transfer of accrued salaries and allowances is made on the working day that precedes the non-working date.

Labor legislation rules exclude the possibility of early payment of wages.

Such a transfer will automatically entail the need to pay an additional advance in order to comply with the interval rule, so as not to exceed the allotted 15 days between payments. The only exception is the salary for December and April, and not in all cases.

Long January and May holidays may lead to the fact that the date of payment of accrued funds will fall on a weekend; in this case, the preliminary working day may well be at the end of December or April. With such a transfer, the salary will not be considered paid ahead of schedule; it is made in accordance with Article 136 of the Labor Code of the Russian Federation and does not entail any violation of legislative norms.

How to reflect in 6-NDFL?

If the salary is paid earlier, regardless of the reasons for this action, it requires appropriate reflection in the quarterly report.

To understand how such early payment is reflected correctly, consider a specific example:

On December 29, 2021, wages for January were paid. Personal income tax in the amount of 13% was withheld from them in advance on January 17, 2018.

When preparing the annual report, we take into account the following requirements:

1. The title page is filled in with the details of the tax agent.
2. The first section contains information on the cumulative total amounts of withheld taxes on personal income.
3. In the second section, we enter information about the early transfer of wages.

Early salary in 6-NDFL will be reflected as follows:

1. Line 100 indicates the date of actual receipt of wages. By law, this date is the last day of the month for which the salary was calculated. In this case, this is December 31, 2017.
2. Line 110 contains information about the actual tax withheld. This day is considered to be the date when the organization agreed to pay the advance - 01/17/2018.
3. The date of transfer of withheld tax amounts to the budget is entered in line 120. This date is the working day following the advance payment, namely 01/18/2018.

It would be incorrect to withhold tax in December and transfer it to the budget authority in the same month. According to tax standards, personal income tax must be withheld from income received after December 31. Consequently, the tax withheld in January will no longer be reflected in the annual report for 2021, but in the quarterly report for 2021.

Deadlines for payment of earnings.

Part 6 of Art. 136 of the Labor Code of the Russian Federation establishes that wages are paid at least every half month. This norm contains a clarification that the payment of the second part of the salary must be made no later than the 15th day of the next month. It turns out that the deadline for paying the advance is the 30th (31st) day of the current month (see letters of the Ministry of Labor of Russia dated 09.23.2016 No. 14-1/ОOG-8532, dated 09.21.2016 No. 14-1/В- 911).

Meanwhile, specific dates and methods of payment of earnings are established by one of the company’s internal documents: labor or collective agreements, or another local act (for example, internal regulations). For example, a company may establish that the first part of a month's salary must be paid on the 30th of that month, and the second part - no later than the 15th of the next month.

If the day of payment of earnings coincides with a day off or a non-working holiday, payment is made on the eve of this day (Part 8 of Article 136 of the Labor Code of the Russian Federation).

However, there are important nuances that should be taken into account.

Error in salary payment dates

Local acts of the organization regulate the following salary payment deadlines: the 20th of the current month and the 5th of the next month. Is it necessary to take into account the 15-day period for issuing salaries if the payment was made due to a weekend earlier than the 20th, for example, the 18th, if there are 31 days in a month, is it necessary to issue it on the 4th?

When setting dates by local acts for the payment of wages, the number of days in a month does not matter. And regardless of the fact that the payment was made on the 18th instead of the 20th, the payment must be paid on the established day - the 5th. 15 calendar days are set as the period during which it must be paid after it is accrued (Part 6 of Article 136 of the Labor Code of the Russian Federation).

Proportional ratio of advance and counting.

Labor legislation does not provide for maximum amounts of these payments - advance payment and calculation. Therefore, the employer can set the amount of the advance payment independently. Moreover, the Labor Code does not introduce the obligation of the employer to strictly fix the amount of the advance payment in local documents. This means that varying the amount of this payment is permissible. In part 1 of Art. 136 of the Labor Code of the Russian Federation only says that the employer is obliged to inform the employee about the total amount of money to be paid and the components of the salary due to him for the corresponding period.

In practice, the amount of the advance, as a rule, is 50% of the amount of planned income for the month. This is a kind of guarantee for the employer. After all, employees may get sick, go on vacation (including unpaid leave), quit, etc., that is, not fully work out the pay period. And then the employer will have to decide how to return the amount of overpaid income.

Preliminary result.

Taking into account the above, it turns out that if one of the local acts of the company sets the deadline for payment of the advance as the 30th day of the month (and for the final payment - the 15th day of the next month), then the company has the right to pay (by formalizing its decision by order) almost the entire December wages (for example, 80-85% of the total amount of payments) in advance, and the final payment should be made in January. Accordingly, she must also transfer personal income tax and insurance premiums to the budget in January. We believe that in this case there should be no problems with filling out forms 6-NDFL and 2-NDFL.

How to fill out the calculation if the money was transferred in the first quarter

When paying the December salary in January, the amounts of income and mandatory payments will be included in the calculation for 2021 and for the 1st quarter of 2021. Let us assume that management decided to pay wages on January 11, 2021 in the amount of 800,000 rubles. Deductions in the amount of 104,000 rubles were transferred to the inspectorate on the same day. The deadline for transfer according to law is 01/12/2021. In the report for the fourth quarter, only lines 020 and 040 of the first section are completed.

The indicators of the transferred income are included in the calculation for the first quarter of 2021 and must be filled out in a new form.

Let’s summarize how to fill out 6-NDFL and 2-NDFL if the tax for December is transferred in January 2021:

1. In the calculation for the first quarter, the tax is shown in any case.
2. In the report for 2021, only line 040 is filled in.
3. Certificate 2-NDFL is submitted based on the results of the tax period, which reflects personal income tax on an accrual basis for January-December.

It may happen that payments to personnel are made in products or in another “commodity” way. The calculation and reflection of deductions in the report, if December income in kind is withheld in January, is similar to cash settlements with employees.

6-NDFL.

In Form 6-NDFL for 2021, the company must reflect the December salary only in section. 1. In form 6-NDFL for the first quarter of 2021, section. 1 and 2 the company must fill in like this.

In form 6-NDFL for the first quarter of 2021, the indicators of section. 1 and 2 the company must fill in like this.

When does the employer pay the December salary?

Data on income paid to employees and the tax withheld from it is disclosed by the employer in a report on Form 6-NDFL. The form consists of a title page and two sections. The calculation is submitted to the regulatory authority quarterly. From the first quarter of 2021, the form and filling out rules are regulated by Federal Tax Service Order No. ED-7-11 / [email protected] dated 10/15/2020.

Organizations practice several options for paying wages for the last month:

• in December, which is technically an advance;
• 31st;
• in January next year.

Depending on the day the funds are transferred and the deadline for paying the tax, sections 1 and 2 of the form will be filled out differently. Regardless of the date of actual payment of wages, the date of accrual of income is December 31, 2020. The date of deduction of the calculated tax is the day of payment of funds, the deadline for transfer is the next business day.

ConsultantPlus experts discussed how to correctly fill out 6-NDFL according to the new rules that will come into force in 2021. Use these instructions for free.

to read.

Payment of personal income tax and insurance premiums.

As mentioned earlier, both personal income tax and insurance premiums in this situation must be transferred to the budget in January 2021 (no later than the 16th) (clause 6 of article 226, clause 3 of article 431 of the Tax Code of the Russian Federation).

However, “December” insurance premiums can be transferred to the budget ahead of schedule in December 2021 (by the way, extra-budgetary funds recommend policyholders to do just that). In this case, the payment order must indicate the relevant extra-budgetary fund and KBK as the recipient of insurance premiums. If contributions are transferred in January, then the recipient will be the tax office, and the new BCC should be indicated in the payment slip.

For personal income tax, new BCCs for 2021 have not been established. But early (in December) payment of personal income tax to the budget from the December salary (due date - January 16, 2021) can lead to negative consequences for the tax agent[1].

If the December salary payment day falls on the New Year holidays

There are 14 holidays and weekends in January 2021: January 1, 2, 3, 4, 5, 6, 7, 8, 14, 15, 21, 22, 28 and 29. The first eight days of the New Year holidays occur.

If the deadline for payment of the final salary calculation for December falls on one of these eight days, then the employer, by virtue of Part 8 of Art. 136 of the Labor Code of the Russian Federation is obliged (!) to pay wages to employees on December 30, 2021, since December 31 is a Saturday, which is a day off during a five-day work week. And the first working day in 2021 is January 9.

Otherwise, the employer (and its officials) faces penalties under Part 6 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.

According to Part 6 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, non-payment or incomplete payment on time of wages or other payments made within the framework of labor relations, if these actions do not contain a criminal offense, entails a warning or the imposition of an administrative fine in the amount of:

• for officials – from 10 to 20 thousand rubles;
• for individual entrepreneurs – from 1 to 5 thousand rubles;
• for legal entities – from 30 to 50 thousand rubles.

When should I pay personal income tax?

The date for receiving income in the form of wages for December is December 31, 2021 (clause 2 of Article 223 of the Tax Code of the Russian Federation), personal income tax must be withheld on the day the income is paid (clause 4 of Article 226 of the Tax Code of the Russian Federation), and transfer it the next day (Clause 6, Article 226).

How to apply these rules if, due to the requirements of Art. 136 of the Labor Code of the Russian Federation, should wages in the analyzed situation be issued on December 30, 2021? Formally, it turns out that, despite the payment of funds to employees on the 30th, they will not receive income in the form of wages on that day. Moreover, based on the mentioned rules of law, it is impossible to draw an unambiguous conclusion about exactly what the tax agent should do in this situation.

At the same time, the tax department considers it possible to withhold personal income tax on the day the early salary is issued and transfer it the next day. In Letter No. BS-4-11/5106 dated March 24, 2016, the Federal Tax Service gave an example of filling out form 6-NFDL in such a situation.

If you are guided by this approach of the Federal Tax Service, when paying wages for December 2021 on the 30th, the tax agent in Form 6-NDFL for 2016 must provide the following indicators:

Meanwhile, December 31, 2021 is a day off, which means it is incorrect to indicate this date in line 120 (since it will not be possible to transfer tax on this day).

According to the author, in the situation under consideration, it is permissible to transfer personal income tax on December 30, 2021. Let us emphasize: this does not contradict tax regulations. After all, as of the specified date, the tax has already been withheld (clause 4 of Article 226 of the Tax Code of the Russian Federation). Thus, it can be transferred to the budget on the designated day. After all, in paragraph 6 of Art. 226 only defines a deadline for paying personal income tax and does not establish a ban on transferring tax before this date.

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However, the norm of paragraph 6 of Art. 226 - no later than the day following the day of payment of income to the taxpayer - literally means that personal income tax in the analyzed case must be paid on January 9, 2021.

It turns out that in the analyzed situation (when the payday falls on the New Year holidays), the tax agent has a choice on which day to transfer personal income tax to the budget from the December salary paid on the 30th - December 30, 2016 or January 9, 2021 of the year.

The question arises: how to fill out form 6-NDFL in a situation where income is paid and tax is withheld in December, and tax is paid to the budget in January?

Explanations about this are in the letters of the Federal Tax Service of Russia dated November 2, 2016 No. BS-4-11/ [email protected] , dated October 24, 2016 No. BS-4-11/ [email protected] They consider the following situation: wages accrued for September 2016, paid on the last working day of the month - September 30, at the same time the withheld personal income tax was transferred to the budget.

Tax officials reason like this: since the deadline for transferring the tax withheld from wages on September 30, 2021 occurs in another reporting period (October 3, 2021), the grounds for reflecting this operation in section. 2 forms 6-NDFL for nine months of 2016 are missing.

In this case, the amounts of accrued income in the form of wages, calculated and withheld tax are subject to reflection in lines 020, 040 and 070 of section. 1 form 6-NDFL for nine months of 2021.

In section 2 of the calculation in form 6-NDFL for 2021, the operation in question is reflected as follows:

• in line 100 – 09/30/2016;
• in line 110 – 09/30/2016;
• in line 120 – 10/03/2016 (taking into account clause 7 of article 6.1 of the Tax Code of the Russian Federation);
• in lines 130 and 140 - the corresponding total indicators.

Taking into account these recommendations of the tax authorities, if the December salary is accrued and paid at the end of one tax period, and the deadline for transferring the tax withheld from such income falls on another tax period, then the actual payment of tax on the December salary (December 30 or January 9) does not affect procedure for filling out form 6-NDFL.

In calculations for 2021, the tax agent must reflect the indicators of December wages only in section. 1 (in lines 020, 040 and 070).

In section 2, he will reflect the indicators of this salary in the form for the first quarter of 2021:

• in line 100 – 12/30/2016;
• in line 110 – 12/30/2016;
• in line 120 – 01/09/2017 (taking into account clause 7 of article 6.1 of the Tax Code of the Russian Federation);
• in lines 130 and 140 - the corresponding total indicators.

How to fill out the report correctly if the salary was transferred in December 2021.

Employers often issue wages for December before the New Year's weekend. In this case there are two options:

• wages are transferred on the 31st;
• payment is made until December 30, 2020.

Let's look at what form 6-NDFL looks like if the salary in December is transferred before the 31st. Formally, such a transaction is an advance, and it is incorrect to transfer tax on it. In practice, there are no sanctions for early transfer of tax amounts. Let's look at an example of how the report will look if early payment is made. Management decided to pay salaries on the 30th. On the same day, income tax was calculated and paid. In this case, fill out both sections of the form:

Now about how to fill out 6-NDFL if wages were paid to employees on December 31, 2021. With such a payment, the deadline for paying deductions is postponed to the first working day after the weekend, that is, to 01/11/2021. Thus, the payment of wages and taxes in section 2 on lines 100–140 of the report for 2021 should not be shown; these data will be reflected in the calculation for the 1st quarter of 2021. And lines 020 and 070 of section 1 must be filled out.

The Q1 2021 form is as follows: