Explanation for filling out line 120 in 6-NDFL when paying sick leave and vacation pay in March 2021

Deadlines for submitting 6-NDFL reports

The legislation defines the exact deadlines when it is necessary to submit 6-NDFL reports to the tax office. We will consider the exact dates in 2021 in the form of a table:

If the last day for submitting reports falls on a weekend or holiday, then it is postponed to the first working day after the weekend.

Example of forming line 120

Let us illustrate the above with an example.

Techline LLC is preparing a report for the 2nd quarter of 2021. On March 29, 2019, the organization paid a one-time bonus and salary. In addition, since several employees took vacations, vacation pay was paid at the end of March:

• On March 25, 2019, two employees were paid 18,000 and 22,000 rubles;
• On March 26, 2019, one employee was paid 25,000 rubles.

Line 120 of section 2 of the report for the 1st half of the year will contain the following data:

• Line 120 (1) = 04/01/2019 for tax withholdings from vacation pay on 03/25/2019. The basis for choosing the date on line 120: for vacation pay, the deadline for transferring withheld amounts should be 03/31/2019 (clause 6 of Article 226 of the Tax Code), but according to the production calendar this day is a day off. That is, the first working day after 03/31/2018 is 04/01/2019. This logic is confirmed by the letter of the Federal Tax Service dated May 11, 2016 No. BS-4-11/8312.
• Line 120 (2) = 04/01/2019 for tax withholdings from vacation pay on 03/26/2019 - similar to line 120 (1).
• Line 120 (3) = 04/01/2019 for the amount of personal income tax from wages paid before the end of the month. Reason: the date the employees actually received the money is March 29, 2019, the same date is also the starting point for tax withholding. Personal income tax on wages is transferred no later than the next day after the day of wage payment. 03/30/2019, 03/31/2019 are weekends, and the tax payment deadline is the first working day following them, that is, 04/01/2019. Thus, the day for payment of personal income tax from wages is determined as 04/01/2019.

The position stated above is supported by clarifications of the Federal Tax Service dated March 24, 2016 No. BS-4-11/5106. According to the logic of these clarifications, line 100, filled out in accordance with Art. 223 of the Tax Code of the Russian Federation, 03/31/2019 will be indicated (date of salary calculation for March), and on line 110, filled out according to the standards of Art. 226 of the Tax Code of the Russian Federation - March 29, 2019 (date of tax withholding).

Who submits 6-NDFL reports

All enterprises and individual entrepreneurs who have concluded agreements with individuals must report to the tax service for the income transferred to them and the personal income tax paid for them.

The certificate in form 6-NDFL indicates the entire income tax of individuals as a whole, 2-NDFL - for each employee separately.

6-NDFL reporting can be submitted to the tax service in two ways, namely:

• In paper form - if the number of employees in the enterprise is less than 25 people;
• In electronic form – if the company employs more than 25 people.

Which organizations are not covered by the period of non-working days?

Decrees of the President of the Russian Federation on the establishment of non-working days do not apply to the following organizations:

• continuously operating;
• medical and pharmacy;
• organizations providing the population with food and essential goods;
• organizations performing urgent work in an emergency situation and (or) when there is a threat of the spread of a disease that poses a danger to others, in other cases threatening the life, health or normal living conditions of the population;
• organizations carrying out emergency repair and loading and unloading operations;
• organizations providing financial services in terms of urgent functions (primarily settlement and payment services);
• other organizations determined by decisions of the highest executive body of state power of a constituent entity of the Russian Federation based on the sanitary and epidemiological situation and the characteristics of the spread of the new coronavirus infection (COVID-19) in the constituent entity of the Russian Federation.

Where can I get the 6-NDFL form to fill out?

Form 6-NDFL has a specific form approved by law. It is provided only to the tax service, to which the enterprise itself belongs, regardless of where their divisions are located.

A blank 6-NDFL reporting form can be obtained in various ways, namely:

• Download directly from the official website of the IFTS portal;
• Download from other sources on the Internet.

Important!!! The form must be filled out correctly and comply with the form established by law. If there are any differences, tax authorities may not accept 6-NDFL reporting.

In this case, the reporting deadlines will be violated, clarifications will need to be made and, naturally, a lot of time will be spent on corrections. In order to avoid this, you must immediately ensure that the reporting is filled out correctly and without any comments.

An example of displaying information in field 120

Let's look at an example with a practical situation. The company paid earnings for month 04 in advance on April 28 with the upcoming holidays. At the same time, employees were awarded bonuses according to the order. In addition, employees submitted applications for regular vacations, and accrued vacation pay was transferred in April.

The breakdown of the analytical register for April is as follows:

• April 25 – vacation pay in the amount of 40,000 rubles was transferred;
• April 26 – vacation pay was paid in the amount of 25,000 rubles;

Filling out the block of lines in the second part of the half-year report for these payments is as follows:

• 120 (for payments from April 25) – (May 2, due to vacation payments), the tax is due on the last day of the month – April 30. According to the calendar, the payment deadline falls on a weekend, May 1 is a holiday. This rule is explained in BS 4-11-8312;
• 120 (for payments from April 26) – May 2 – similar situation;
• 120 (based on salary for month 04) – May 02. Salaries were paid ahead of schedule on the 28th. However, this is the last working day of the month, and therefore does not equate to advance payments.

Withheld tax, but forgot to pay: how to fill out 6 personal income taxes in such cases

• The tax must be transferred the next day. 04/29 and 04/30 are days off, and 05/01 is a holiday. Accordingly, field 120 reflects the first weekday;
• 120 (for bonus) – May 02. A one-time bonus relates to the general taxation procedure. The reporting procedure is defined in Article 226, paragraph 3. Income tax must be withheld on the day the bonus is transferred, and transferred to the treasury the next day. Transfers due to weekends and holidays are explained above.

A similar algorithm for reflecting carryover income: if the profit was accrued in the last month of the quarter, it is paid in another period.

6-NDFL reporting structure

6-NDFL reporting consists of a title page, section No. 1 and section No. 2. We will consider all parts of the reporting in the form of a table:

General rules for forming section 2 lines

Section 2 6-NDFL provides regulatory authorities with information about the income that individuals actually received from their employer. At the same time, this section also displays information about the employer’s withholding of tax from these payments and the transfer of withheld amounts to the budget.

The algorithm for generating the report (its form was approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] ) reflects the following features regarding section 2:

• The information in this section is in addition to data already presented in previous reports during the year. Thus, in the report for the 1st half of the year (after the 1st quarter), it will reflect information about income and personal income tax deductions from it that took place only in the 2nd quarter. The report for 9 months contains data on payments of income and related personal income tax only for the 3rd quarter. And so on until the end of the tax year.
• The information in Section 2 is also summarized according to the following principle: if for 2 or more individuals the days of payment of money, personal income tax withholding and the deadline for transferring personal income tax to the budget coincide (for example, when paying salaries), this data is summarized in one block of Section 2.

NOTE! Section 1 6-NDFL includes combined information determined on an accrual basis from the beginning of the year.

For more information about filling out lines in section 1 of the report, read the article “Procedure for filling out line 060 of form 6-NDFL” .

Filling out line 120 in 6 personal income tax

Line 120 reflects the deadline for transferring personal income tax to the tax service. This means that the payment order must be sent no later than this date. This is the date on which the Federal Tax Service controls the sending of personal income tax.

If the taxpayer is late to pay personal income tax, then this does not affect the completion of line 120 in the 6-NDFL reporting. Line 120 still contains the date by which personal income tax must be paid.

When filling out 6-NDFL reports, mistakes are often made when filling out line 120. This may be due to the fact that the wording of the definition of lines 100-120 is not entirely clear:

• Line 100 – the date when the employer paid wages to the individual;
• Line 110 – the date when the individual was paid wages and income tax was withheld from it;
• Line 120 is the deadline by which income tax must be remitted.

Let's look at how to fill out line 120 for various payments in the form of a table:

From the income listed above, we can conclude that the tax agent has the right to withhold the accrued tax in his current account without penalties and fines no longer than until the next day after the payment of income to an individual. Line 120 is the deadline by which the tax agent must transfer personal income tax. When checking, IFNM employees compare the date reflected on the payment order with the date reflected in line 120 of the 6-NDFL reporting.

6-NDFL - line 120: what date to put in the calculation for the 2nd quarter

The coronavirus pandemic has significantly affected the country's economy. By presidential decrees, the period of time from March 30 to May 8, 2020 was declared non-working, which means that it is impossible to reflect the date of tax transfer in this period on page 120 of Calculation 6-NDFL. Therefore, the deadline for paying personal income tax, coinciding with non-working days, appearing in line 120, is postponed to the first working date after the end of the non-working period and non-working holidays on May 9-11, that is, to May 12, 2021 (clause 7 of article 6.1 of the Tax Code of the Russian Federation) . This reflection of the payment deadline is relevant for companies that did not operate in the specified period, but paid salaries to staff.

For enterprises to which the Presidential Decrees on non-working days did not apply, and which operated in the previous normal mode, the tax payment date is not postponed - the deadline for personal income tax payment is dated to the day following the date of salary payment or the last day of the month, if this is payment for vacations or sick leave benefits ( letter of the Federal Tax Service of Russia dated May 15, 2020 No. BS-4-11/ [email protected] ).

Let's look at examples of both situations with the registration of line 120 in 6-NDFL.

Example 1. Line 120 in 6-NDFL: how to fill in with those who worked in March-May

Due to the specifics of production, the company worked on non-working days from March 30 to May 8, 2021 as usual.

On 04/03/2020, the salary for March was paid - 400 thousand rubles, from which a tax of 13% was withheld - 52 thousand rubles. Accordingly, line 100 will reflect the date of actual receipt of income - 03/31/2020, the date of personal income tax withholding (line 110) - 04/03/2020, and the deadline for personal income tax payment on line 120 - 04/06/2020 (since 4 and 5 April – Saturday and Sunday).

Also, on June 3, 2020, sick leave was paid (RUB 20,000) and personal income tax was withheld from it upon payment (RUB 2,600). Accordingly, the date 06/03/2020 will be indicated on pages 100 and 110, and 06/30/2020 is the deadline for paying tax on sick leave benefits (page 120). This company is not entitled to any preferences for extending the deadline for paying personal income tax.

In the 2nd quarter, the company carried out normal activities, accruing and paying salaries for April and May to staff and transferring personal income tax from it. For April, salaries were transferred on May 6, for May - on June 3, 2020.

Thus, for entities that were not subject to Decrees on non-working days and that operated during this period, line 120 in 6-NDFL will reflect the normal tax payment deadline.

In this case, section 2 of the Calculation for the first half of 2021 will look like this:

Nuances when filling out line 120 of the 6-NDFL reporting

The largest number of questions related to the inclusion of data in line 120 is related to the payment of income on the days preceding weekends or holidays. Many organizations time various incentive payments to coincide with public holidays, and salaries at the end of the working week, before the weekend.

Accordingly, in this case, the general rule applies: payments that are made on the last working day before non-working days, then the deadline for transferring personal income tax to the budget must occur no later than the first weekday after non-working days. Which should be reflected on line 120 in 6-NDFL. If this day moves into the next reporting period, then the entire group of lines related to it will be included in the next report.

Entering information into information cells

Each line is responsible for certain information that is necessary for data reconciliation by the tax inspector:

• the salary day of an employee of the organization is reflected in column 100;
• the amount of income of an individual is indicated in line 130;
• in cell 110 you must indicate the date when the tax was withheld;
• in cell 140 there should be the amount of deduction in favor of the state;
• line 120 indicates information about the deadline for transferring the tax to the state treasury.

Field 120 must be compiled based on the general rules for filling out the second part of the document. When filling it out, the tax agent must take into account information about the deadline for transferring withheld funds to the budget, in accordance with the norms of Articles 223 and 226 of the Tax Code of Russia.