In the 2-NDFL certificate, the tax agent must reflect the income that he pays to employees. This includes salary and other payments. Salary is reflected in the 2-NDFL certificate in the usual manner. At the same time, when paying some other income, there are features of filling out the certificate. For example, if you pay an employee income that is taxed at different rates, then in 2-NDFL you need to fill out section. 1, 2, 3 (if necessary) and Appendix to the certificate separately for each rate. Let's look at how to correctly fill out a 2-NDFL certificate in various situations.
How to reflect vacation pay in 2-NDFL
The amount of vacation pay is reflected in the Appendix to the 2-NDFL certificate.
Vacation pay is reflected on the date of their actual receipt, that is, in the month in which they were paid to the employee (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation, clause 6.1 of the Procedure for filling out the 2-NDFL certificate).
The income code that must be indicated when recording vacation pay is “2012”.
Information about paid vacation pay and personal income tax on it is included in the total amounts of income and tax reflected in section. 2 certificates 2-NDFL.
How to reflect rolling leave in 2-NDFL
Rolling leave usually means an employee's leave that begins in one month and ends in another. The vacation pay amounts accrued in such a situation are reflected in the Appendix to the 2-NDFL certificate, indicating the month in which they were actually paid to the employee (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation, clause 6.1 of the Procedure for filling out the 2-NDFL certificate).
An example of filling out a 2-NDFL certificate when paying for rolling leave
Employee of the organization V.V. Fedorov paid leave was provided from March 27 to April 9, 2021. The amount of accrued vacation pay was 21,000 rubles. No deductions are provided to the employee. On March 21, 2021, vacation pay was transferred to the employee.
When filling out the Appendix to the 2-NDFL certificate, the organization reflected the amount of vacation pay paid as follows (clauses 1.11, 1.16, Chapter VI of the Procedure for filling out the 2-NDFL certificate):
- in the “Month” field – 03 (the serial number of the month);
- in the “Income code” field – 2012;
- in the “Income amount” field – 21,000 rubles;
- in the “Deduction code” field – a dash;
- in the “Deduction amount” field – 0.
2NDFL 2021 in which month should I indicate rolling leave?
Accountants often have questions regarding such vacations. The date of incurring such expenses is the date of their accrual. The exception is small businesses. They reflect the amount of vacation pay by posting Debit 20 23, 25, 26, 29, 44 Credit A situation may arise when the reserve amount is not enough. The average vacation pay is accrued to the employee.
Payment of personal income tax on vacation pay and sick leave
Since the amount of compensation does not exceed three times Kondratiev’s average monthly earnings, such payment is also not subject to personal income tax. Reflect the income in full, indicating the code for it. You must fill out the certificate even if the organization cannot withhold personal income tax from the payment to the former founder.
Starting from 2021, the procedure for withholding income tax when an employee goes on vacation has changed. Considering that the employer acts as a tax agent in this case, it is worth figuring out how to withhold personal income tax from vacation pay, when to pay to the budget in 2021, and what date is recognized as the moment of receipt of income.
How to reflect in 2-NDFL income that is taxed at different rates
If during the year an individual was paid income taxed with personal income tax at different rates, for each of them it is necessary to fill out a separate page of the certificate, as well as the Appendix to it (clauses 1.19 and 4.2 of the Procedure for filling out the 2-NDFL certificate).
On the second and subsequent pages of the help you need to fill out:
- fields “TIN”, “KPP”, “Page number”, “Certificate number”, “Reporting year”, “Characteristic”, “Adjustment number” and “Submitted to the tax authority (code)”;
- section 1;
- section 2;
- section 3 – when reflecting standard, social and property deductions, by which income taxed at a rate of 13% was reduced.
In empty fields you need to put a dash.
| See also: How to fill out a 2-NDFL certificate |
Basic rules for calculating personal income tax
The object of taxation is the totality of all vacation payments. According to the provisions of Letter No. 8-306 of the Ministry of Finance, these funds cannot be considered as a component of salary. For this reason, personal income tax on vacation pay is calculated separately from payroll tax.
When to make tax payments?
Vacation pay is issued to the employee three days before his vacation. At the same time, income tax is withheld on the basis of Article 226 of the Tax Code of the Russian Federation. The timing of tax transfer to the treasury depends on how vacation pay is calculated:
- Cash – on the day the funds are issued or the next day. For example, if the money was issued on Friday, the tax is paid on the same day or Monday.
- When withdrawing cash from the organization's account - on the same day. Payment of personal income tax must be carried out on the date of withdrawal of vacation funds from the organization’s account, regardless of when the money will be transferred to the employee.
- Transfer to a bank card or account from a company card or account - on the day of accrual.
IMPORTANT! Some accountants transfer tax before the deadline for issuing vacation pay, when they are recorded in the payroll. This procedure is considered erroneous
In 2021, an amendment was made regarding the tax calculation procedure. In particular, now the transfer can be made until the end of the month in which vacation pay was paid.
Let's look at an example
The employee goes on vacation on September 16, 2021. The funds are issued to him in 3 days, that is, on September 13. Personal income tax is transferred to the treasury on the day the money is actually issued. If the responsible persons did not have time to make all the necessary accruals, they can be made until September 30, 2021. The amendment has significantly simplified the work of tax agents. Now you can avoid making payments to employees, maintain accounting and tax records, and transfer personal income tax to the treasury on the same day.
When is tax paid on compensation for unused vacation?
An employee must be granted leave after 6 months of work at the enterprise. If he quits without using his right to leave, compensation is due. It is also considered employee income and therefore subject to tax.
Compensation is issued on the day of dismissal. At the same time, tax is calculated. Funds are transferred to the country's budget on the last day of the month. The compensation paid must be indicated in the 2-NDFL certificate.
Leave compensation upon dismissal personal income tax code 2021-2021
If an employee worked for less than half a month, he is not included in the calculation of compensation for vacation - clause 35 of the Rules on regular and additional vacations, approved by Decree of the People's Commissariat of Labor of the USSR dated April 30, 1930 No. 169. The laid-off employee must be paid full compensation for all 28 calendar days of vacation , if in a working year he worked for the company for at least 5 months and 15 days (clause
Government of the Russian Federation dated September 24, 2021 No. 1017)); further within the following periods: for six months - no later than August 1, 2021, for 9 months - no later than October 31, 2021, for 2021 - no later than April 3, 2021. The format for submitting form 6-NDFL is electronically according to the TKS, but if the number of individuals who received income in the tax period is up to 25 people, it is possible to report on paper. Failure to submit within the established period of time the calculation of the amounts of personal income tax calculated and withheld by the tax agent entails the suspension of transactions on the accounts of the tax agent (clause
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General rules for issuing vacation pay
Vacation pay represents financial support during vacation. Rely on employees who have worked for the company for at least six months. If an employee does not exercise his right to leave and resigns, he is entitled to compensation. The amount of vacation pay depends on the following factors:
- Duration of vacation.
- Average employee salary.
- The period for which the calculation is performed.
The amount of the employee's salary is used to calculate the tax. This amount includes bonuses and various compensations issued for the year preceding the vacation.
IMPORTANT! Both budgetary structures and commercial enterprises and individual entrepreneurs are required to provide annual paid leave to their employees. The amount of vacation pay is calculated based on the official salary
Income codes in certificate 2-NDFL in 2020
1535 — Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices.
2002 — Amounts of bonuses paid for production results and other similar indicators provided for by the laws of the Russian Federation, employment agreements (contracts) and (or) collective agreements (paid not at the expense of the organization’s profits, not at the expense of special-purpose funds or targeted revenues) .
How to calculate personal income tax?
The most convenient way: use an online personal income tax calculator.
First, the following amounts are deducted from the amount of vacation pay issued:
- Social Security contributions.
- Pension and medical contributions.
- Insurance premiums for occupational injuries and illnesses.
Only after this the tax is deducted. Its rate is 13%.
Calculation of tax on additional vacation days
An employee may request additional paid vacation days. They are also taxed. For each day of vacation, the employee's average salary for the shift is calculated. For example, it is 300 rubles. In this case, for 3 days of additional vacation, vacation pay will be 900 rubles. To calculate the tax, you need to multiply this amount by the rate of 13%. Personal income tax will be 117 rubles.
Calculation example
Ivan Sidorov goes on vacation from June 20 to July 3, 2021. First you need to calculate the amount of his vacation pay. They are determined depending on the size of the salary. Ivan Sidorov receives 47 thousand a month. The average salary per shift is 1,600 rubles. In June, the employee worked 10 shifts. His actual salary for the month was 23,500 rubles. The accountant makes the following calculations:
- 47 thousand rubles * 5 months (time worked in 2021) + 1,600 rubles * 14 (number of vacation days) = 257,400 rubles.
- 1,600 *14 days – 1,400 (standard deduction). The result is multiplied by 13%. Income tax is 2,730 rubles.
The procedure for calculating tax on compensation for unused vacation is similar.
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Income tax on maternity leave
Paragraph 1 of Article 217 of the Tax Code of the Russian Federation fully discloses the topic regarding the taxation of maternity leave. According to this article, the tax does not affect payments under the BiR. Payments under the BiR differ from standard sick leave, from which tax is supposed to be collected.
Girls who are not employed cannot take maternity leave. The only exceptions are those women who were forced to quit due to the closure of the enterprise. Like women who are on regular maternity leave, they are accrued all benefits without reduction by the amount of personal income tax.
Excerpt from Article 217 of the Tax Code of the Russian Federation
Also, women in this position are entitled to additional payments.
- One-time benefit. It is available to those who register with the antenatal clinic before 3 months of pregnancy. Its standard size is determined by law and is equal to 330 rubles. Indexation carried out on February 1, 2021 increased the benefit amount to 650 rubles.
- One-time payments for the birth of a baby. Their standard size is determined at the legislative level and is equal to 8 thousand rubles. Indexation also made it possible to increase the amount of payments by more than 2 times, and now they are equal to 17,500 rubles.
Various payments for a child are not subject to personal income tax
There are no changes regarding the calculation and taxation of maternity taxes this year. This means that no tax is charged on such payments. But the standard changes affected the amount, which depends on the minimum wage and the employee’s salary, which in turn is subject to income tax.
Taking into account these amounts from the beginning of 2021 for the amount of maternity benefits:
- the minimum amount as a result of the next increase in the minimum wage is 52 thousand rubles in the case of a normal birth;
- the minimum amount for childbirth with complications is 58 thousand rubles;
- the minimum amount for the birth of 2 or more children is 72 thousand rubles;
- the maximum size for normal childbirth is 301 thousand rubles;
- the maximum amount for childbirth with complications is 335 thousand rubles;
- the maximum amount for the birth of 2 or more children is 417 thousand rubles.
The amount of maternity leave depends on the employee’s salary
When to pay personal income tax on vacation pay in 2020
In letter dated April 15, 2016 No. 14-1/B-351, the Russian Ministry of Labor spoke on the issue of personal income tax on vacation pay. An example of calculations is associated with a situation where the holiday period falls on a non-working day on June 12. Should it be taken into account in the total duration of vacation? The Department believes that holidays falling during the vacation period are not included in the number of calendar days of vacation. Non-working holidays must be taken into account when calculating the average salary.
Right to vacation
When an employee is dismissed, a situation often arises when he has unused vacation days left. According to the general rule of Article 127 of the Labor Code of the Russian Federation, in this case the employee must be paid monetary compensation for all unused vacation days. Another option is to provide leave followed by dismissal, but this is only possible upon a written request from the employee.
An employee’s TIN is registered only if it is available in the Russian Federation. The fields for indicating the employee’s full name and country code of his citizenship remained unchanged. Standard, social and property taxes are indicated in Section 4.
How to reflect vacation pay in 6-NDFL: complex cases and rolling vacations
- Making a mistake.
- Revocation of vacation or dismissal of an employee, repeated postponement of vacation due to the payment of vacation pay on another date. In this situation, the documents reflect the period of actual recalculation of vacation pay.
Filling out the form, regardless of paper or electronic form, starts from the first page. Taxpayer identification information should be entered at the top. In the case of a company branch, checkpoint data is entered. Subsequently, if during the inspection the inspection body makes comments, the subsequent completion of corrective documentation will also be indicated by a serial number starting with one. During the first option of filling out the form, the number zero is indicated.
