We fill out 6-NDFL in difficult situations: payments for fake sick leave, “children’s” deduction greater than the amount of income, deposited salary

Need to deposit

The head of the organization independently determines the deadline for issuing wages. However, despite this, the period for issuing salaries in an organization cannot exceed 5 working days, including the day of receiving cash from a bank account.

The deadline for the payment of wages is indicated in the payroll - form No. T-49 or in the payroll - form No. T-53.

If for some reason the employee does not receive his salary during this five-day period, then it must be deposited. The salary is sent to the depositor on the last day of payment of the salary (clause 6.5 of the Bank of Russia Directive No. 3210-U dated March 11, 2014).

Moment of withholding and deadline for transferring tax to individuals from deposited salary

So, for personal reasons, the employee did not receive salary payments in cash from the cash register.

In this case, on the last day of issuing cash intended for salary payments, in the payroll or payroll sheet, the cashier placed the inscription next to the surname of such employee: “Deposited” (instruction No. 3210-U).

ATTENTION! From November 30, 2020, the rules for processing cash transactions were changed by the instruction of the Central Bank of the Russian Federation dated October 5, 2020 No. 5587-U. According to the updated requirements, the rule about reflecting in the payroll the deposit of wages not paid on time is excluded.

ConsultantPlus experts told us what other innovations in the procedure for recording cash transactions came into effect on November 30, 2020. Get trial access to the K+ system and go to the review material for free.

You can find salary deposit postings here.

Should personal income tax be withheld?

In general, income in the form of wages is considered received on the last day of the month worked (clause 2 of Article 223 of the Tax Code of the Russian Federation). Withholding of personal income tax (hereinafter referred to as f/l tax) is made directly upon actual payment of income, and transfer is made no later than the day following such withholding (clauses 4 and 6 of Article 226 of the NKRF).

Therefore, when deciding whether depositing constitutes payments in favor of the employee, tax agents should proceed from general considerations: whether income is actually paid upon depositing.

Answer: no.

Thus, if an employee does not receive salary payments from the cash desk on time and further deposits of such cash amounts, the actual payment of salary to the employee is considered not made. Consequently, the tax agent does not have any obligations to withhold and transfer tax to the budget, as a result of which salary payments must be deposited taking into account personal income tax. This was confirmed by the Ministry of Finance in a letter dated June 23, 2017 No. 03-04-05/39846.

The above is also true on the basis of clause 9 of Art. 226 of the Tax Code of the Russian Federation: payment of tax at the expense of a tax agent is not allowed.

Fill out the form

So, the organization deposited the salary of an employee who fell ill. The deposited salary in 6 personal income tax is reflected as follows:

• line 100 – the last day of the month for which the salary was calculated;
• line 110 – salary payment day;
• line 120 – the next business day after the date on line 110;
• line 130 – amount of income;
• line 140 – amount of tax withheld.

An employee has the right to receive a salary from the depositor at any time when he applies for it to the company. The law sets the only limit - three years. That is, you need to apply for the deposited salary no later than the statute of limitations expires.

As soon as the money is paid to the employee, personal income tax must be withheld from it and transferred to the budget no later than the next working day (clause 4 of article 226, clause 3 of article 229 of the Tax Code of the Russian Federation). The deposited salary in 6 personal income tax is reflected separately from the salary that employees received on time.

As for insurance premiums, different rules apply. Contributions for insurance against accidents and occupational diseases must be transferred no later than the 15th day of the month following the month for which they were accrued (clause 4, article 22 of the Federal Law of July 24, 1998 No. 125-FZ).

In turn, contributions to compulsory pension, social, and health insurance should be transferred no later than the 15th day of the month following the month for which contributions were accrued (clause 3 of Article 431 of the Tax Code of the Russian Federation).

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20.11.2017

The concept of deposited wages

Salaries at an enterprise can be issued either to the card of an individual, that is, to each employee by concluding an agreement on a salary project with a bank or from the cash desk of the enterprise itself. To do this, it is necessary to provide for this in the internal regulations on remuneration.

In cases where employees’ wages are issued to them from the company’s cash desk, there may be situations that on the day of payment the employee did not come for the money, then the cashier must write deposited in the statement, which indicates that the employee will receive this amount on another day. However, the company has the right to store these funds in the cash register for only 5 days, after which they must be deposited into the bank’s current account, and then withdrawn when the employee wishes to receive them.

What should an accountant do in this case with the transfer of personal income tax, since in fact the wages have not been issued. There are two solutions:

Reflection of deposited salary in 6NDFL

Depending on the method of personal income tax payment, the completion of report 6 personal income tax will depend.

Here's an example:

Salary payments for March 2021 were made from the organization's cash desk from April 15 to 17. Employee Nechkin was on sick leave at that time, so the income due to him was deposited. The deposited salary payments were issued to the employee only on May 12, on the same day the tax on the employee was transferred to the budget.

Filling out form 6-NDFL (in terms of the depositor) for the first half of 2021 will be as follows:

Should I “deposit” personal income tax along with my salary? Book Magazine | No. 18 for 2021

The article from the magazine “MAIN BOOK” is current as of September 2, 2016.

magazine No. 18 for 2021

Due to the changes that occurred in the Tax Code in 2021, the answer to this question is no longer unambiguous. There are two options for paying personal income tax from a deposited salary - convenient and safe. Paying for convenience means you risk being charged with tax evasion.

Which option to choose

Although option 1 is more convenient, we consider it unsafe - at least until official letters appear confirming the position expressed by a specialist from the Ministry of Finance. After all, nowhere in the regulatory documents is depositing equated to the actual payment of wages. When deposited, the organization's wage arrears are preserved, and its obligation to pay wages remains unfulfilled.

The employer simply cannot be fined for violating the payment deadline, because the delay is not his fault. 1 tbsp. 1.5 Code of Administrative Offenses of the Russian Federation. The presence of the required amount at the cash desk within the specified period and a statement with a record of deposit confirm that he was ready to give out the money, but the employee did not come for it.

Responsibility for transferring personal income tax and reporting

1. Personal income tax is calculated on wages in the amount of 13% and is paid on the date of actual receipt of income by an individual. The Tax Code establishes that the actual day of receipt of income is the last day of the month, which is reflected in 6NDFL,

Important! Consequently, in the general case, the tax agent calculates personal income tax on income in the form of wages on the last day of the month for which the taxpayer was accrued the specified income. Before the end of the month, income in the form of wages cannot be considered received by the taxpayer. Accordingly, the tax cannot be calculated until the end of the month.

1. Thus, if the tax agent transferred personal income tax in advance, this may be regarded as erroneously transferred funds. And then you will have to contact the tax office with an application for the return of these funds.

3. If personal income tax is not transferred on time when deposited wages are deposited, the agent may be fined 20% of the unpaid amount and for each day of delay a penalty will be charged at the rate of the Central Bank of the Russian Federation. If the taxpayer, that is, a legal entity, does not pay the personal income tax penalty on time or it goes to the wrong CBC, they may block the current account in the amount of the unpaid penalty. Then you will have to contact the tax office with an application to transfer the paid penalty to the desired KBK, but the bank will also write it off from you, since it will receive a notification from the tax authority.

How to correctly reflect the deposited salary in 6-NDFL

But this is not prohibited by law, because the minimum wage requirement applies to its calculation. The company must, in accordance with the law, provide compulsory insurance for its employees from its own funds. First of all, these are pension, medical, and social insurance types. Currently, the tax authorities are in charge of administering the calculation and payment of these insurance amounts. In addition, there is another type of insurance - against accidents, which is under the jurisdiction of the Social Insurance Fund. A business entity must remember that contributions for injuries should be calculated only from wages.

If the “children’s” deduction is more than the employee’s monthly salary

The amount of “children’s” tax deductions to which an employee is entitled is greater than his salary. As a result, a “negative” personal income tax is generated every month for this employee, which we return to the employee at the expense of the general tax withheld by the organization. How to fill out the 6-NDFL calculation in this case?

Keep personal income tax records in the web service, generate and submit 6‑personal income tax and 2‑personal income tax via the Internet

Unfortunately, legislators have ignored the situation when the amount of deductions for a month turns out to be more than the income paid that month. However, the Tax Code has a rule on the procedure for calculating tax if such a situation arises at the end of the tax period (clause 3 of Article 210 of the Tax Code of the Russian Federation). In this case, for this tax period, the tax base is assumed to be zero. The difference between the amount of tax deductions in this tax period and the amount of income taxed at the rate established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation (that is, at a rate of 13%) is not carried forward to the next tax period.

Financial department specialists believe that this rule can also be applied to the tax base determined at the end of the month. Officials note that deductions unspent in one month can be transferred to the following months, but only within one tax period, that is, a calendar year (Article 216 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated August 14, 2008 No. 03-04-06-01/ 251).

In relation to the situation under consideration, this means the following: if the amount of the “children’s” deduction for a month exceeds the amount of income accrued for the same month, then the personal income tax base calculated in this month is recognized as zero, and the income is paid without tax withholding. In this case, the “balance” of the deduction can be transferred to the following months of the same year, in which income taxed at a rate of 13 percent will be paid.

As we see, the tax agent, applying a deduction only in the part that does not exceed the employee’s income, does not allow (and cannot allow, since the tax is not withheld) excessive tax withholding from the taxpayer. This means that no “negative” personal income tax arises. And as a result, the tax agent does not have the obligation to return any personal income tax amounts to the taxpayer. Indeed, in accordance with Article 231 of the Tax Code of the Russian Federation, the tax agent must return only those amounts of tax that he unnecessarily withheld from the taxpayer.

In the situation described in the question, the company, having reimbursed the employee for personal income tax and reducing by this amount the tax payable for the organization as a whole, incorrectly determined tax obligations. As a result, she paid personal income tax to the budget in a smaller amount than provided for by the Tax Code. For this violation, the tax agent may be held accountable under Article 123 of the Tax Code of the Russian Federation in the form of a fine in the amount of 20 percent of the amount not transferred on time. Penalties in a situation where personal income tax is not transferred because it was not withheld from the taxpayer are not accrued (letter of the Federal Tax Service of Russia dated 04.08.15 No. ED-4-2/13600; see “Federal Tax Service: unretained personal income tax is not reflected in the budget settlement card tax agent").

Let's move on to filling out the 6-NDFL calculation, namely, lines 130 and 140 of section 2 of this report. As follows from paragraph 4.2 of the Procedure for filling out the 6-NDFL calculation, line 130 indicates the amount of accrued income without subtracting the amount of withheld tax. In other words, filling out this line does not depend on the use of deductions - it contains the generalized amount of income actually received (including personal income tax) as of the date indicated in line 100.

Line 140 reflects the generalized amount of tax withheld for these payments (clause 4.2 of the Procedure for filling out the 6-NDFL calculation). Accordingly, in the situation under consideration, this amount is formed taking into account the fact that personal income tax was not withheld from one of the employees (since deductions exceeded the amount of income). The amount on line 140 should not be reduced by the amount of this excess.

How can you check the data included in line 070 of the 6-NDFL report?

How can you check the data included in line 070 of 6-NDFL report for 2021?

To do this, you can use the report Analysis of personal income tax by months of the tax period and months of mutual settlements (Taxes and contributions - Reports on taxes and contributions - Analysis of personal income tax by month of the tax period and months of mutual settlements).

The period for receiving income should not be limited, but in the Period of mutual settlements the entire year of 2021 should be indicated:

Then in the Withheld line 070 of 6-NDFL report will be displayed :

Here there may be, for example, withholdings of personal income tax for December 2021 in January 2021, but this does not include withholdings of personal income tax for December 2019, carried out in January 2021.

How will sick leave accrued in December and paid in January be reflected in 2-NDFL and 6-NDFL?

sick leave accrued in December 2021 and paid in January 2021 be reflected in 2-NDFL and 6-NDFL

Sick leave in 2-NDFL and 6-NDFL will be included in the report according to the date of its payment:

• In 2-NDFL - in the report for 2021.
• In 6-NDFL - in the report for the 1st quarter of 2021.