How to fill out form 6-NDFL in lines 100, 110, 120 in case of payment of wages earlier than the accrued date

6-NDFL - reporting of tax agents

To increase control over the payment of personal income tax, form 6-NDFL was introduced in 2016. This form is quarterly for submission to the tax office. The penalties for failure to submit this report will be as follows:

In addition, if the report is not received within 10 days from the deadline for submission, the regulatory authorities may block the current account.

As you can see, this report is quite important for inspectors: it is with its help that additional control is carried out on the calculation and payment of personal income tax. Therefore, if after submitting the report you find any errors (if income or tax data has changed, for example), you must submit a corrective report.

Checking the correctness of information 6 personal income tax

Check the accuracy of information in employee income tax reports by:

• comparison of data from different tax reports (number of individual employee income certificates = number in line 060 6 personal income tax);
• comparison of income in all individual tax certificates and line 020 of the second appendix of the income tax report, as well as the values ​​of line 020;
• checking the balance of lines, namely: line 040 = ((line 020 - line 030) x line 010): 100 and line 020 => line 030 in 6 personal income tax.

The procedure for filling out line 110 of section 2 of form 6-NDFL

A general idea of ​​filling out the second section can be obtained from this material. And here we will take a detailed look at filling out line 110 “Tax withholding date” and related fields.

In accordance with our legislation, personal income tax must be withheld at the time of income issuance. This function is assigned to tax agents, that is, persons who calculate and pay this income. At the same time, these agents are prohibited from paying tax for the taxpayer from their own funds. There is a risk that fines will be imposed for this during inspection. This means that the date of withholding, and, accordingly, the date of transfer, cannot possibly come before the payment of income.

The main income and tax withholding periods are presented in the table.

EXAMPLE from ConsultantPlus : Date of deduction of personal income tax from excess daily allowance. Excess daily allowance: according to the advance report approved on February 21, 2020 - 2,100 rubles. Personal income tax - 273 rubles. (RUB 2,100 x 13%) was withheld on 03/05/2020 from the salary for the second half of February; according to the advance report approved on March 27, 2020 - 2,400 rubles. Personal income tax - 312 rubles. (RUB 2,400 x 13%) was withheld on 04/03/2020 from the salary for the second half of March. In Sect. 2 6-NDFL for the 1st quarter of 2021, excess daily allowance for a February business trip is reflected as follows... For the continuation of the example, see K+. You can get trial access to K+ for free.

So:

• in line 110 you will need to indicate the date on which the payment of income from the cash register or from a current account was documented;
• the amount of the income itself will be reflected in field 130;
• field 140 will reflect the amount of tax withheld for each date reflected on line 110.

On line 120 we indicate the deadline for transferring the tax. It is also regulated by law.

IMPORTANT! Personal income tax must be transferred to the budget no later than the day following the day the income is paid. The exceptions were vacation and sick pay. The tax on these payments must be transferred before the last day of the month in which they took place (Article 226 of the Tax Code of the Russian Federation).

In line 120 of section 2 you need to indicate the deadline for transferring the tax amount. Let's look in the table at some of the most common types of income with tax payment deadlines.

IMPORTANT! The dates on lines 110 and 120 will never coincide: these are completely different report fields in their meaning. Even if your organization pays tax to the budget on the day this tax is withheld, you will still indicate in column 120 the day prescribed by legislators. Tax inspectors will see the date of your actual transfer of funds in the budget settlement card and only then compare it with the due dates indicated in your report.

Of course, when filling out column 110, various nuances may arise. Let's look at frequently occurring issues in more detail.

Line 100 6-NDFL: how to fill out

The dates of actual receipt of income, which are indicated in line 110 by type of payment, are, in particular, the following:

• Salaries, bonuses and additional benefits to employees - the last day of the month for which the accrual was made.
• Vacation pay, financial assistance and sick leave benefits are the day they are paid.
• Payment to a resigned employee - the last day of work for which income was accrued.
• Income in kind – the day of its transfer to an individual.
• The material benefit from saving on interest is the last day of each month during the term of the loan agreement.
• Daily allowance over the established limit is the last day of the month of approval of the advance report.

Reflection in 6-NDFL of data on wages issued before the end of the month

Sometimes there are situations when an employer pays income to an employee before the end of the pay period (month worked), for example, when the salary payment deadline falls on a weekend. At the moment, the Labor Code states that in this case, wages must be paid on the eve of the day off.

Representatives of the Federal Tax Service gave ambiguous explanations regarding the reflection of a similar situation in the 6-NDFL report. First, a letter dated 03/24/2016 No. BS-4-11/5106 was issued, which recommended one procedure for filling out the calculation, and later a letter dated 04/29/2016 No. BS-4-11/7893 was issued, from which a different procedure follows.

Let's look at both of these options using a specific example.

Example

In connection with the upcoming May holidays, Trikotazh LLC paid wages to seamstresses and cutters on April 26. How to fill the lines in this case?

According to the Federal Tax Service letter No. BS-4-11/5106 dated March 26, 2016, this should be done this way:

• line 100: 04/30/20XX
• line 110: 04/26/20XX
• line 120: 04/29/20XX

In the second letter, which appeared on 04/29/2016 (No. BS-4-11/7893), the position changes, approaching the general principles of calculating income tax, and filling out the report lines will depend on the date of payment of the next income. Let's assume that the next day of receipt of income was the advance for May, and it was paid on May 15. That is, if you follow the recommendations of the April letter, the tax withholding date for April will be the day of payment of the advance for May:

• line 100: 04/30/20XX
• line 110: 05.15.20ХХ
• line 120: 05/16/20XX

IMPORTANT! Remember that the advance payment itself is not income from the point of view of calculating personal income tax, and you should not create a separate block of columns 100–120 for this payment.

Thus, when withholding and remitting tax in such a situation, it is necessary to be guided by later clarifications.

Read more about the letter here: “New clarifications from the Federal Tax Service on the reflection in 6-NDFL of wages issued before the end of the month .

Nuances with dates for other types of payments

To take into account all the possibilities and find out how to fill out line 100 in 6-NDFL for each operation when making other payments, we will draw up a table.

Reflection of salary payments next month in 6-NDFL

In practice, situations are more common when wages for the previous month are paid in the next month. Questions about filling out arise when these are months of different reporting periods. For example, how to arrange payment of wages for September on October 3?

According to the explanations of the Federal Tax Service dated 02/25/2016 No. BS-4-11/ [email protected] and the letter of the Federal Tax Service dated 03/18/2016 No. BS-4-11/4538, it should look like this:

• line 100: 09.30.20XX
• line 110: 03.10.20ХХ
• line 120: 04.10.20ХХ

Moreover, this operation should already be reflected in the report for the year, that is, in the period when the personal income tax withholding procedure for September was completed.

General procedure for entering data

Let's study the procedure for filling out line 110 of form 6-NDFL. This type of report consists of two significant sections, line 110 is included in section 2. In this section, unlike section 1, amounts are entered only for three months, that is, not in accrual annual figures, but only according to data from one quarter - the one for which is being calculated. Moreover, the operation must be carried out and completed in the reporting quarter (letter of the Federal Tax Service of the Russian Federation dated October 24, 2016 No. BS-4-11 / [email protected] ).
In other words, the operation must be reflected in the quarter to which the latest of the dates entered in lines 100, 110, 120 relates. Let's consider what date to put in line 110 of 6-NDFL.

Let's understand in terms of the name of line 110 6-NDFL. After reading paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, we understand that tax is withheld directly upon payment of income. It would seem that page 100 and page 110 6-personal income tax are identical. However, this is not at all true. From the point of view of the Tax Code of the Russian Federation, the number when income is received and the number when income is paid can be different.

Results

Filling out line 110 of tax document 6-NDFL will not cause difficulties for an accountant if you prepare in advance and study the regulatory framework for generating the report.
Having the correct tax register, where all the necessary information will be reflected, will reduce the time for preparing the report to a minimum. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.