What information does lines 130 and 140 of the 6-NDFL declaration contain?
In lines 130 and 140 of section 2 of form 6-NDFL, information about the total income of the company’s employees is recorded. In this case, the amount excluding withheld taxes is placed in line 130, and the entire tax deducted from this income is entered in line 140.
In the reporting process, it is necessary to remember that the amount of employee income for the month entered in line 130 will correspond to the amount of actually accrued income only if it is completely tax-free. This point is explained in more detail in the Letter of the Federal Tax Service of Russia dated December 15, 2016 No. BS-4–11/ [email protected]
If profit is not paid
More often, this situation occurs during a period of bankruptcy or temporary difficulties of the organization. In this case, the employer cannot pay employees wages, therefore:
- there is no fact of income: it is not paid to individuals, and therefore is not accrued;
- taxes do not need to be calculated and withheld.
In other words, the entrepreneur is no longer a tax agent; he has no obligation to generate the 6-NDFL document.
The owner of the organization retains the right to submit zero reporting. This is done in order to keep the tax office informed of the current situation.
Rules for filling out lines 130 and 140
It should be kept in mind that line 130 is part of the information blocks of the second section of form 6-NDFL. In order to fully understand the rules for calculating personal income tax and the procedure for reflecting information in lines 130 and 140, you should refer to the order of the Federal Tax Service of the Russian Federation No. ММВ-7–11 / [email protected]
How to fill line 130
The order mentioned above provides a detailed procedure for entering data into the lines, and also clarifies that line 130 includes all income received by the employee (before deducting personal income tax from it). This income is paid on the day recorded in line 100.
The tax agent must enter in line 130 the generalized amount of income received without deducting withholding tax
Line 130, intended to reflect the income of individuals, is fraught with a number of difficulties for accountants when entering data into it. The fact is that each line 130 present in 6-NDFL was created using machine-readable code, and to reflect the total income of employees there are only 17 cells into which indicators in rubles and kopecks must be entered. Therefore, large companies may have a situation in which the available cells to reflect total income are not enough.
Line 130, like any line present in 6-NDFL, is encoded and designed to reflect special information
Data for line 140
Line 140 of the second section indicates the amount of tax withheld from any payment that exists in the report. This line is also included in the information blocks of the second section of the 6-NDFL form, numbered from 100 to 140. To avoid confusion, the information should be placed there in the correct sequence:
- first, line 100 indicates the day individuals received income payments from the enterprise (taking into account the norms of Article 223 of the Tax Code of the Russian Federation);
- then line 130 shows the actual amount of payment received on the day indicated on line 100 (in full, including personal income tax);
- then in line 110 the day is entered when personal income tax must be withheld from the payment, information on which is entered in line 100 and line 130 (in accordance with the requirements of Article 226 of the Tax Code of the Russian Federation);
- after this, in line 140 you must indicate the amount of tax withheld from the payment for which the block is filled out;
- Finally, line 120 of the report reflects the day no later than which the personal income tax shown on line 140 must be transferred to the budget.
It turns out that the data in line 140 is interconnected with the data in other lines.
Reflection of different types of income
In the process of work, situations often arise when an employee receives different types of income at the same time - this could be:
- payment of part of the salary;
- payment of sick leave.
Then the tax withheld from them is transferred on different dates. In such cases, information about events is entered in lines 100–140 separately.
It is known that document 6-NDFL is drawn up on an accrual basis, however, some information in the report should take into account data for previous quarters. It must be borne in mind that this rule applies only to section 1 of the report. Section 2 contains the amounts of payments to employees that took place exclusively in the previous three months of work.
Line 140 in form 6-NDFL is drawn up as amounts of income and payments that took place only in the previous quarter
What information to provide if tax was not withheld from the payment?
According to the comments of the Federal Tax Service, set out in Letter No. BS-4–11/ [email protected] , the absence of a direct fact of tax withholding should be taken into account. If it was not there, 0 is recorded for these payments in the second section on line 140.
However, in practice, a situation often arises when it is necessary to reflect partially non-taxable income - such as financial assistance exceeding 4,000 rubles, or, for example, daily allowances exceeding established standards.
In this case, in line 020 you need to enter data on the total amount of accrued income. Further:
- the non-taxable part of income is entered in line 030;
- line 130 records the entire amount received by the employee (including calculated tax);
- line 140 reflects the amount of personal income tax withheld from the taxable portion of income.
Line 130 6-NDFL accrued or payment: sample filling
Line 130 6-NDFL is filled in with or without deductions, which is best seen in an example. Therefore, let's turn to the numbers and fill out the sample based on them.
In salary reports for the 2nd quarter, take into account the changes that came into force in 2021. Experts from the magazine “Salary” summarized all the changes in 6-NDFL. Read how inspectors compare report indicators with each other. If you check them yourself, you will avoid clarifications and will be able to explain any figure from the report. See all the main changes in salary in a convenient presentation and special service.
In August 2021, the payment of salaries in the company coincided with the round date of its head of the HR department, Petrov P.A.. The management of the organization decided to take advantage of such an amazing coincidence and issued an order in advance to allocate a cash gift to the hero of the day in the amount of 15,000 rubles. Thus, Petrov P.A. received:
- Salary – 45,000 rubles;
- Holiday gift 15,000 rubles.
Note that income for the month worked is issued at the beginning of the next month (8th day), and August is included in the 6-NDFL report for 9 months. Let's see how lines 130, 140 and others behave in this situation.
Form line
What do we include?
Explanation of positions
The date of receipt of income for salary is the last day of the month. In August, the July payment was given, so we enter July 31st.
The date of personal income tax withholding coincides with the day of transfer of money in hand
The date of tax transfer is the next day after the transfer of money
Features of checking the correctness of filling
The easiest way to check the correctness of filling out the report is to use a special methodology of the Federal Tax Service of Russia, which in Letter dated March 10, 2016 No. BS-4–11/ [email protected] clarified the updated control ratios.
The ratios no longer require an equality between the tax amount from section 2 and the tax amount from section 1. Now it turns out that the sum of all lines 140 of section 2 does not have to match line 70 of section 1.
Although until recently it was believed that the total amount of lines 140, reflecting the amount of tax withheld, should be equal to the amount of line 070 from the previous section. And if the indicators did not match, this was considered a violation.
Video: about the features of filling out form 6-NDFL
https://youtube.com/watch?v=Veox_B0rgbE
Preparing and submitting 6-NDFL calculations is a complex and responsible matter. In the event of even the slightest inaccuracy, there may be a very real interest in the process of calculating and withholding personal income tax in a company on the part of supervisory authorities. To avoid such troubles, you need to follow all the rules for filling out the report.
- Author: ozakone
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6-NDFL line 130: what is included there, how to fill it out
Companies and entrepreneurs that pay income to individuals are required to fill out a quarterly report in Form 6-NDFL. Most often, questions arise when filling out section 2 of the report. In the article you will find out why line 130 is needed in section 2 of the calculation on form 6-NDFL, what is included there and how to fill it out.
Make sure your program has managed these payments in 6? Personal income tax, find out which checkpoints to check in the report >>
Is it necessary to take into account personal income tax in line 130 of the 6-personal income tax calculation?
Form 6-NDFL consists of a title page and two sections. In section 1 of the form you need to indicate generalized data on income and withheld personal income tax. In section 2 of the calculation, the amount of income received and tax withheld must be broken down by date.
Experts from the Glavbukh System spoke in more detail about how to prepare and submit a calculation using Form 6-NDFL.
The rules for filling out 6-NDFL reporting are given in Appendix 2 to the Federal Tax Service order No. MMV-7-11/450 dated October 14, 2015. They tell you how to fill out line 130 in 6-NDFL.
In 6-NDFL, line 130 reflects the amount of income actually received. According to the rules, there should be a generalized amount of accruals. That is, the amount from which personal income tax has not yet been withheld. And the date as of which the income is considered received is indicated in the 100th field.
Experts from the Glavbukh System spoke about how to fill out lines 110, 120, 130, 140 of section 2 of form 6-NDFL.
The order clearly states that tax agents - companies or individual entrepreneurs - must indicate in line 130 of the 6-NDFL calculation the amount of the employee’s income without subtracting the amount of withheld tax.
That is, this line must reflect payments broken down by date, including personal income tax.
Do I need to take into account deductions in line 130 of the 6-NDFL calculation?
In practice, the question may arise - how to fill out the line if the employee is entitled to deductions. Let’s say that the employee’s deductions reduce the tax base to zero. Some accountants believe that in this case, line 130 is not filled out in 6-NDFL. But this is not so.
The amount and conditions for applying standard tax deductions for personal income tax were listed in the table by experts of the Glavbukh System.
In such a situation with deductions, block 100-140 of section 2 still needs to be filled out. There are no exceptions for such situations. The accrued salary must be reflected on line 020, and deductions on line 030 of section 1.
Experts from the Glavbukh System spoke in more detail about how to fill out the 6-NDFL calculation in different situations.
Even if nothing was withheld from the employee, this indicator must be provided. When filling out line 130 in 6-NDFL, the accrued salary is shown without reduction for deductions, and in line 140 - personal income tax (in this case, “0”).
Example:
What is included in line 130 of form 6-NDFL
At LLC "Zarya" at 0.5 rates with a salary of 12,000 rubles. Ivanova works as an accountant. Ivanova’s salary for July 2021 was 6,000 rubles, the same amount as a deduction for a disabled child as a single parent. Salaries were issued on August 6, 2021. In section 2 of the report for the third quarter, line 130 is filled in, as are 100-120. See the sample for the amount to write on line 130.
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Line 130 of form 6-NDFL in the absence of income for individuals
If the employer did not make payments to individuals during the reporting period, he can submit a zero report. And if there have been no payments since the beginning of the reporting year, the tax agent may not report on the 6-NDFL declaration at all.
Among the reasons why an organization does not make payments to individuals, the most common are:
- reorganization of the enterprise or its liquidation,
- administrative leave without pay for all employees,
- staff reduction.
However, the tax office may not be aware that payments to individuals at a particular enterprise are no longer made. Inspectors check the fact of tax transfer, wait for the 6-NDFL declaration (which does not arrive, since according to the law, if there are no payments, the form may not be submitted), and as a result, they issue a fine to the company and block the current account.
To avoid such a situation, you need to notify the tax authorities that there is no need to submit 6 personal income taxes: submit the zero form within the deadlines established for filing reports, or contact the tax office with a letter indicating the organization’s right not to submit 6 personal income taxes.
Such a letter is drawn up in any form. It is necessary to refer to paragraph. 3 p. 2 art. 230 of the Tax Code of the Russian Federation and Letter of the Federal Tax Service No. BS-4-11/4901 dated March 23, 2016. A sample letter can be seen here.
Filling out a line for non-taxable income
There are two groups of profits that are either not taxed or partially taxed.
The following funds are completely exempt from withholding:
- government benefits;
- payments for harm caused to an employee.
Tax on such profits is partially deductible:
- financial assistance over 4000 rubles;
- per diem above normal.
Those funds that are completely tax-free should not be included in the declaration, i.e. do not appear on line 130.
In case of partial deduction, the column is filled in as follows:
- line 20 records the total amount of profit;
- in field 30 only the non-taxable aggregate is indicated;
- in cell 130 they inform about the entire amount that the employee received;
- line 140 is responsible for tax withholding data.
The correctness and authenticity of the declaration submitted to the tax authority depends on the correct completion of all lines.
Line 130 is responsible for data relating to the total amount of income received by all employees of the organization for the full reporting period. The value is indicated taking into account the income tax, which is calculated at the time of filling out the document, but has not yet been withheld.
Line 130 in form 6-NDFL: income with or without personal income tax
How line 130 6-NDFL is filled out: with or without personal income tax, is explained in Appendix 2 to the Order of the Federal Tax Service No. ММВ-7-11/ dated 10/14/15. According to the norms of clause 4.2 of the Procedure for filling out section. 2 on page 130 indicates information about the income actually received by citizens, including personal income tax withheld by the employer company.
In line 130 of 6-NDFL you need to enter the amount of accrued wages, not paid. The information is taken from salary information, taking into account the amount of personal income tax. And the actual date of receipt of remuneration by the staff, that is, the issuance of funds, is given on page 100 of section. 2. If necessary, breakdown is carried out.
How to correctly reflect payments upon dismissal in 6-personal income tax
Despite the large number of different explanations given by the Ministry of Finance of the Russian Federation, questions often arise regarding completion, especially if it is necessary to reflect information about a resigned employee or about payments according to hospital documentation. Let's look at these questions in more detail. Calculation upon dismissal in 6-NDFL (salary and date of receipt of income, vacation compensation) In relation to a resigned specialist, 6-NDFL includes information on the salary paid by the day the working relationship was terminated and compensation for vacation.
Particular attention is paid to filling out columns 100, 110 and 120 from section 2 of the reporting form:
- date of payment of the income portion;
- tax deduction date;
- payment transfer date.
If vacation compensation and salary for the current month were issued on the same day, then these amounts can be indicated in the general block.
