Tax withholding dates in 6-NDFL: checking the clock with the law

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Currently, the powers of all organizations that calculate, withhold and transfer tax duties to the treasury of the Russian Federation include the preparation and submission of quarterly, semi-annual or other types of reports. In order to conduct monetary transactions, the relevant services established a special type of calculation 6-NDFL. They also approved the rules for entering information and the form for storing and sending it electronically. An important indicator that is entered in the form is the date of tax withholding for 6 personal income taxes. To understand the essence of this operation, it is recommended that you familiarize yourself with some legal regulations.

Form 6-NDFL

Organizations and entrepreneurs attract hired workers in their activities. The only exceptions are individual entrepreneurs who work independently, without hiring hired labor. The rest of the businessmen pay their employees wages. They are tax agents for personal income tax and are required to withhold tax from the employee’s income and transfer it to the budget in a timely manner. In addition, they are even required to submit relevant reports to the tax authority, one of which is a report in Form 6-NDFL. Until recently, the report was submitted only once a year in the 2-NDFL format, but in 2021 the 6-NDFL form appeared, which must be submitted to the Federal Tax Service for each quarter. This form includes information about personal income tax withheld and transferred to the budget for the company as a whole.

All tax agents paying income to individuals are required to submit such a report to the tax office. That is, this obligation applies not only to organizations, but also to individuals (including individual entrepreneurs, notaries and lawyers).

Deadlines for submitting 6-NDFL in 2021

The report in Form 6-NDFL to the Federal Tax Service is submitted within the following deadlines:

• Until April 30, 2021 – for the 1st quarter of 2021;
• Until July 31, 2021 – for the first half of 2021;
• Until October 31, 2021 – for 9 months of 2021;
• Until April 1, 2021 – for 2021.

Important! In case of violation of the deadline for submitting 6-NFDL, the fine will be 1000 rubles for each month. If the information provided contains false information, the fine will be 500 rubles.

Despite the fact that the specified periods of fines may not be significant for the company, it should also be remembered that if there is a delay of more than 10 days, the tax authorities have the right to block the taxpayer’s current account. And this will be a more significant punishment for the company.

Tax withholding date in 6-NDFL

In order to determine the tax withholding date in Form 6-NDFL, you should refer to the Tax Code (Article 226 of the Tax Code of the Russian Federation). The personal income tax withholding date is the date of actual payment of income, that is, tax agents withhold tax from the amount of income. Even if an individual does not receive income in money, personal income tax must still be withheld and the tax in this case will have a monetary value. Tax is withheld from other income received by the employee in cash.

Payments in the next reporting period

Salaries for June will be paid on July 5th. How to fill out the calculation correctly? Can these payments be fully reflected in the half-year calculation?

If the salary for March 2021 is paid in April, then this operation is reflected in section 1 of the calculation in form 6-NDFL for the first quarter of 2021 (letter of the Federal Tax Service of Russia dated March 18, 2016 No. BS-4-11 / [email protected] ). A similar approach applies to salaries for June, which are paid in July. This operation is reflected in section 1 of the half-year calculation as follows:

• on line 020 - the amount of accrued wages;
• on line 040 - the amount of calculated tax on wages, while it is not indicated on line 070, since the tax agent is obliged to withhold tax upon the actual issuance (transfer) of money to the taxpayer (according to paragraph 4 of Article 226 of the Tax Code of the Russian Federation).

Reflecting the amount of calculated personal income tax on wages for June in line 070 of the calculation for the half-year will lead to the inclusion of incorrect data, which may result in a fine under Art. 126.1 Tax Code of the Russian Federation. In this situation, the obligation to withhold tax on wages for June will arise only on July 5; this will need to be reflected in section 1 of the calculation of 6-NDFL for 9 months on line 070.

This personal income tax also does not fall into line 080 of the half-year calculation. Since the inclusion in the specified line of amounts that are withheld by the tax agent in the manner established by the Tax Code of the Russian Federation contradicts clause 3.3 of the Procedure for filling out the calculation. This also applies to personal income tax withheld in July for June.

The situation with filling out section 2 is similar. In accordance with clause 4.2 of the Procedure for filling out the calculation on line 110, the date of tax withholding from the amount of income actually received reflected on line 130 is indicated. Accordingly, in June it is impossible to fill out this line correctly, since the tax was not withheld. This operation will be reflected in section 2 of the calculation for 9 months, that is, with direct payment of wages, as follows:

• on line 100 - 06/30/2016 (since the date of actual receipt of salary income is determined by clause 2 of Article 223 of the Tax Code of the Russian Federation);
• on line 110 - 07/05/2016 (clause 4 of article 226 of the Tax Code of the Russian Federation);
• on line 120 - 07/06/2016 (clause 6 of article 226 of the Tax Code of the Russian Federation);
• line 130 - salary amount for June;
• line 140 - the amount of personal income tax withheld from it.

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When information is reflected in 6-NDFL

The first thing to remember is that, with some exceptions, any income of a person is subject to taxes. When paying wages to an employee for the first time, the employer receives the status of a tax agent. In this case, his responsibility is to calculate and withhold personal income tax from the employee’s salary, as well as reflect this process in the reporting documents. The following are considered as the basis for calculating and withholding personal income tax:

• salary payment;
• vacation and sick leave and other payments;
• gifts given to employees;
• calculations carried out according to certificates of work performed with contractors;
• payments for certain types of part-time work;
• interest-free or low-interest loans.

When accruing any of these types of income, you will need to make an entry about them in the 6-NDFL calculation.

Important! Form 6-NDFL is provided quarterly. The deadline for submission is the last day of the month following the reporting period, in this case a quarter. A special feature of the form is that it may differ in the dates of calculation, withholding and transfer of tax.

In what cases is tax withheld from an individual’s income?

The main income from which personal income tax is withheld are wages, gifts to employees, etc.

Personal income tax on wages

In accordance with the Tax Code of the Russian Federation, information on wages in the report must be indicated no later than the deadline of the month for which the calculation is made. In this case, the payment of wages is possible not on the same day, but on the next one, that is, in the next month. Salary tax is withheld on the day when wages are issued to the employee (in cash or transferred to a card).

The advance payment is not subject to personal income tax; 6-NDFL only indicates the date of its payment and the amount.

The tax is calculated from the full amount of wages - from the one indicated at the end of the month. Thus, personal income tax is deducted from the same amount at the end of the term.

Personal income tax under a civil contract

When concluding a civil contract (civil contract) with an employee, the calculation is made based on the results of the work performed in accordance with the drawn up act. In this case, the time frame for calculation is established not by months, but by the provisions of the contract. If payment is made in several stages, then this will not be considered advances, which means each operation is subject to personal income tax. All data is subject to reflection in 6-NDFL. The following lines are filled in:

• calculus;
• retention;
• issuance;
• transfer to a government agency.

One of the features of such calculations is that the date of retention and issue must coincide, while calculation is possible earlier in time. Payment of tax to the budget is possible only after the due payment has been transferred to the contractor and the tax has been withheld.

Gift for employee

If we turn to the Tax Code of the Russian Federation, then almost any income of an individual is taxed. Income received in kind from an employer is no exception. Whether the value of the gift received is reflected in 6-NDFL will depend on:

• the value of the gift expressed in monetary terms;
• dates of receipt;
• Possibility of deduction of personal income tax.

It should be remembered that there are cases in which a gift is not subject to personal income tax. This is possible if the gift's value does not exceed 4,000 rubles . However, there are other factors that make it possible not to withhold tax on a gift. For example, an employer cannot withhold tax in a calendar year. In this case, the obligation does not transfer to the next year.

The date when personal income tax is calculated, the income in the form of a gift is received and the tax withheld may not coincide. Let's assume that an employee was given an electric kettle as a gift. With such a gift, tax will need to be withheld from your next salary. If the employer does not make any payments before the end of the calendar year, then personal income tax cannot be withheld from the income received.

The second section of 6-NFDL contains the following dates to fill out:

• page 100 – date of actual receipt of income (for example, if we are talking about payment of wages, then the last day of the billing month is indicated);
• page 110 – tax withholding date;
• page 120 – tax payment deadlines.

As a rule, the date of payment of tax to the budget is the day following the payment of remuneration. However, for individual payments, different conditions are established. For example, if we are talking about vacation or sick leave payments, then the tax should be transferred no later than the deadline of the month in which the payment was made (Read also the article ⇒ How to submit adjustments for 2-NDFL and 6-NDFL).

Personal income tax on advance payment when paid on the last day of the month

The organization has established the following salary payment days: on the 30th, an advance is paid, and on the 15th, wages are paid. How to fill out the calculation and is it necessary to withhold personal income tax when paying an advance on the last day of the month?

Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer (clause 6 of Article 226 of the Tax Code of the Russian Federation). This provision applies subject to the rules of Art. 223 of the Tax Code of the Russian Federation, which establishes the dates of actual receipt for certain types of income. In relation to wages, this date is recognized as the last day of the month for which income was accrued. It is this norm that makes it possible not to withhold personal income tax when paying money for the first half of the month (the so-called advance).

However, if the “advance” is accrued and paid on the last day of the current month, then the dates of the actual receipt of income (clause 2 of Article 223 of the Tax Code of the Russian Federation) and the actual payment of income (clause 4 of Article 226 of the Tax Code of the Russian Federation) will coincide. This means that the organization will have the obligation to calculate the amount of personal income tax for the past month (that is, in the case under consideration, for payments on the 15th and 30th, if the 30th is the last day of the month).

And if payment is made on the same day, then the calculated tax is subject to withholding from the amount paid (decision of the Supreme Court of the Russian Federation dated May 11, 2016 No. 309-KG16-1804). It must be transferred to the budget on the next business day. It turns out that in the situation under consideration, the answer to the question depends on the number of days in the month. And, for example, in April and June, payment of an advance on the 30th will lead to the obligation to calculate and withhold personal income tax, but in May, July or August - not.

The calculation will be filled out accordingly. In April, 04/30/2016 will be both the date of receipt of income and the date of its actual payment. Therefore, it is entered in lines 100 and 110 of section 2 of form 6-NDFL:

• on line 100 - 04/30/2016;
• on line 110 - 04/30/2016;
• on line 120 - 05/04/2016 (the deadline for transferring tax to the budget is the next business day after 04/30/2016).

And in May, on the 30th, only an advance will be paid, and the obligation to calculate and withhold tax will arise only upon final payment on June 15. Therefore, the calculation will be filled out differently:

• on line 100 - 05/31/2016;
• on line 110 - 06/15/2016;
• on line 120 - 06/16/2016.

Date of receipt of income

In order to understand exactly what date to indicate in 6-NDFL on line 100, let’s refer to Art. 223 Tax Code of the Russian Federation:

Tax payment deadline

It is especially important to correctly indicate the date of income tax withholding, which is located in line 110 of the second section of the reporting. So, it does not matter in what period the accrual was made. Tax funds are, as it were, “frozen” on the day the person actually receives income.

Also see “Date of actual receipt of income in 6-NDFL”.

In practice, there are situations when income is partially received in one reporting period, and fully provided in another. Then personal income tax is withheld only after it is actually received.

The date of personal income tax withholding is the date of actual payment of income. After all, tax agents are required to withhold the calculated amount of personal income tax directly from the taxpayer’s income upon actual payment (paragraph 1, paragraph 4, article 226 of the Tax Code of the Russian Federation).

If income is issued in kind, as well as when receiving income in the form of material benefits, the tax agent must withhold personal income tax at the expense of any income paid in cash (paragraph 2, paragraph 4, article 226 of the Tax Code of the Russian Federation).

In the case of an advance payment of wages, the date of tax withholding on it will be the date of the final payment of wages.

The deadline for transferring personal income tax is the date no later than which the tax amount must be transferred to the budget. As a general rule, tax agents are required to transfer the withheld personal income tax no later than the day following the day of payment of income (paragraph 1, clause 6, article 226 of the Tax Code of the Russian Federation). For example, personal income tax on wages paid on 02/05/2019 must be paid no later than 02/06/2019.

But there is an exception: personal income tax on temporary disability benefits and vacation pay is transferred no later than the last day of the month in which such payments were made. In this case, line 120 indicates only the working day. That is, if the day following the day of payment of income, or the last day of the month (for vacation pay and sick leave) is a day off, then the following working day is indicated as the deadline for transferring the tax.

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Tax payment deadline

The date on which the tax agent transfers personal income tax to the budget is no later than the day following the day the income is issued. However, if we turn to vacation pay and temporary disability benefits, then personal income tax is transferred to the budget no later than the last day of the month in which this payment was made. It should also be remembered that page 120 only indicates working days. This means that if the day that follows the day of payment of income (the last day of the month) is a weekend, then the next working day will be indicated as the tax payment date (Read also the article ⇒ How the tax office checks 6-NDFL).

Wages and vacation pay arrears

The employee resigns on April 22, 2016. In connection with his dismissal, he was accrued a salary for April 2021 and compensation for unused vacation. Both amounts were paid on the last day of work - April 22. How to fill out the calculation correctly?

In this case, you need to pay attention to the fact that we are talking about two payments: salary and compensation. If the employment relationship is terminated before the end of the calendar month, the date of actual receipt by the taxpayer of income in the form of wages is considered to be the last day of work for which he was accrued income (paragraph 2, clause 2, article 223 of the Tax Code of the Russian Federation). With regard to compensation for unused vacation, the general rules for determining the date of occurrence of income - the day of their payment - apply.

Since both payments are made simultaneously, in this case they will have the same income date - April 22. The tax withholding date is the same for all types of cash payments - the moment of payment (clause 4 of Article 226 of the Tax Code of the Russian Federation). Then in section 2 of the 6-NDFL calculation we reflect (for both accruals):

• on line 100 - 04/22/2016 (date of income);
• on line 110 - also 04/22/2016 (tax withholding date).

Regarding tax transfers, special rules are established only for income in the form of temporary disability benefits, including benefits for caring for a sick child, and in the form of vacation pay (paragraph 2, clause 6, article 226 of the Tax Code of the Russian Federation). In the case under consideration, it is not vacation pay (the last part of Article 136 of the Labor Code of the Russian Federation), but compensation in the manner prescribed by Art. 127 Labor Code of the Russian Federation.

• on line 120 - 04/25/2016 (date of tax transfer).

As you can see, all dates for both payments coincide, which means that on lines 130 and 140 they will be summed up (last paragraph of clause 4.2 of the Procedure for filling out the calculation).

In May, when paying salaries, it turned out that the amount to be paid to the employee was zero. He still had a small amount of debt left because he had recently returned from vacation, and he also had court-ordered deductions. What to include in 6-NDFL?

The date of actual receipt of salary income for May will be the 31st. On this date, the tax agent is obliged to calculate personal income tax based on the amount of accrued income. And then withhold the calculated amount upon the first actual payment of income (clause 4 of Article 226 of the Tax Code of the Russian Federation) and transfer it to the budget on the next working day (clause 6 of Article 226, clause 7 of Article 6.1 of the Tax Code of the Russian Federation). Accordingly, when filling out the 6-NDFL calculation, the following dates will fall into section 2:

• on line 100 - 05/31/2016;
• on line 110 - the date of the first actual payment of any income in cash after May, including salary advances;
• on line 120 - the first working day after the date indicated in line 110;
• on line 130 - the amount of accrued wages for May (before all deductions);
• on line 140 - the amount of personal income tax withheld from wages for May.

The calculation is filled out in a similar way in a situation where, for some reason, the advance payment turns out to be greater than or equal to the salary, which means that at the end of the month no payments are made to the employee. In this case, line 130 indicates the advance amount, which is the basis for calculating tax for this month.

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More details

Monetary documents for payment of salaries in our organization are signed only by the director. He was supposed to go on a business trip from May 27 to June 15. Therefore, it was decided to pay salaries for May ahead of schedule - on May 26. So, in May, employees received both an advance (05/20) and a salary (05/26). How to reflect this operation in the calculation and is it necessary to withhold personal income tax in May?

As a general rule, the calculation is filled out as follows (letter of the Federal Tax Service of Russia dated March 18, 2016 No. BS-4-11 / [email protected] ):

• line 100 of section 2 “Date of actual receipt of income” of the 6-NDFL calculation (clause 2 of article 223 of the Tax Code of the Russian Federation);
• line 110 of section 2 “Tax withholding date” (clause 4 of article 226 and clause 7 of article 226.1 of the Tax Code of the Russian Federation);
• line 120 of section 2 “Tax payment deadline” (clause 6 of article 226 and clause 9 of article 226.1 of the Tax Code of the Russian Federation).

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1. Since all actual payments are made before the date of occurrence of the corresponding income, the tax agent has the right not to withhold personal income tax when paying wages on May 26. And if he uses this right, then the tax calculated as of the last day of May will have to be withheld upon the first payment of any income, including advance payment, in June or subsequent months (Clause 4 of Article 226 of the Tax Code of the Russian Federation). Let's assume this happens on the day the advance payment for June is issued - the 20th. Then the calculation will be filled out like this:

• line 100 - 05/31/2016;
• line 110 - 06/20/2016 (personal income tax was actually withheld on this day);
• line 120 - 06/21/2016.

2. At the same time, the Tax Code of the Russian Federation does not prohibit the tax agent from withholding personal income tax when issuing wages before the end of the month for which it was accrued. The tax will also need to be transferred no later than the day following the day the income is paid. And its “early” retention is no exception (clause 6 of Article 226 of the Tax Code of the Russian Federation). Therefore, if the employer withholds personal income tax when paying wages on May 26, the situation will change. The organization will be obliged to transfer it to the budget no later than May 27. And the calculation will be filled out like this:

• 100 — 31.05.2016;
• line 110 - 05/26/2016;
• line 120 - 05/27/2016.

Due to a lack of funds, on May 20, 2021, the organization partially paid salaries accrued for November 2015 and February 2021. How to reflect these payments in the calculation?

In this case, when filling out the calculation, you need to take into account two more letters from the tax service:

1. The letter dated 02/25/2016 No. BS-4-11/ [email protected] states that section 2 of the calculation in Form 6-NDFL for the corresponding reporting period reflects those transactions that were carried out during the last three months of this reporting period.
2. In the letter dated 10/07/2013 No. BS-4-11/ [email protected] - that the rule of clause 2 of Art. 223 of the Tax Code of the Russian Federation on the date of actual receipt by the employee of income in the form of wages does not apply in a situation where it is paid in violation of the deadlines established by Art. 136 Labor Code of the Russian Federation. In this case (in relation to debt), income in the form of wages must be reported in those months of the tax period in which it was actually paid.

Accordingly, in the situation under consideration, wages for November 2015 and February 2021, paid in May 2021, will be income in May 2021. Therefore, the date of its actual payment should be included in line 100 of the calculation:

• on line 100 - 05/20/2016;
• on line 110 - 05/20/2016 (date of personal income tax withholding for these payments, which must coincide with the day of payment, clause 4 of article 226 of the Tax Code of the Russian Federation);
• on line 120 - 05/23/2016 (the next working day after the day of personal income tax withholding indicated on line 110, clause 6 of article 226 of the Tax Code of the Russian Federation);
• on line 130 - the total amount of wage arrears paid in May (without reduction for deductions);
• on line 140 - the total amount of personal income tax withheld (including applied deductions for January - May 2021, if they were not previously applied when paying other income). Unfortunately, the employer will no longer be able to apply deductions for 2015 in this situation, since deductions reduce the base of the current year (clause 3 of Article 210 of the Tax Code of the Russian Federation).

Due to a lack of money, vacation pay for employees who went on vacation in April was paid only in May upon their return to work. How to fill out 6-NDFL?

For vacation pay in st. 223 of the Tax Code of the Russian Federation does not establish any separate rule for determining the date of receipt of income. This means that we use the general rule: the date of receipt of income will be the day of their actual payment - May 2021. On the same date, the organization has an obligation to calculate and withhold the corresponding amount of tax (clause 4 of Article 226 of the Tax Code of the Russian Federation, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02/07/2012 No. 11709/11, letter of the Ministry of Finance of Russia dated 04/10/2015 No. 03-04- 06/20406).

But tax must be withheld only upon actual payment of income (Clause 4, Article 226 of the Tax Code of the Russian Federation). And clause 6 of Art. 226 of the Tax Code of the Russian Federation says that this tax must be transferred to the budget no later than the last day of the month in which vacation payment was made. Accordingly, the organization will withhold tax upon actual payment in May and transfer it to the budget no later than May 31. The specified dates must be entered in section 2 of the 6-NDFL calculation:

• on line 100 - the date of actual payment of vacation pay (Article 223 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated November 13, 2015 No. BS-4-11/19829);
• on line 110 - the date of tax withholding, which coincides with the date of payment of vacation pay;
• on line 120 - 05/31/2016.