Examples of filling out 6-NDFL in 1C: salary, sick leave and vacation pay

Basic rules for filling out line 100 in 6-NDFL

The procedure that must be followed when filling out form 6-NDFL was approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] It requires that the date of actual payment of income be reflected on line 100, dividing the data on it into the required number of lines with number 100 depending on the deadline for paying the tax on this income (clause 4.2 of Appendix 2 to Order No. ММВ-7-11/ [email protected] ).
This means that the same income payment date can be distributed over several lines:

• due to the payments of this income being made in parts, which leads to different deadlines for tax payments;
• the existence of different tax payment deadlines for different types of income paid on the same date.

The date of income actually received in 6-NDFL must be determined according to the rules of Art. 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), which allocates the following days for these purposes:

• actual cash payment (subclause 1, clause 1), but its own rules are established for the date of receipt of income for wages (clause 2);
• payment of income in another way (subclause 2, 4 clause 1);
• receiving it in the form of special charges that do not entail the actual payment of income (subclauses 3, 5, 6, 7, clause 1).

Line 100 is included in section 2 of form 6-NDFL and, like all lines in this section (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650), is filled in with information related to payments in the last quarter of the reporting period. In this case, information relating to the corresponding quarter is entered into section 1 on an accrual basis and solely by the date of accrual.

Read about the procedure for filling out line 100 of form 6-NDFL here.

Vacation pay in 6-NDFL in “1C:ZUP 8” (edition 3)

The date of actual receipt of income in the form of vacation pay is the day the income is paid. The tax withholding date is the day the income is paid. In the program, the date of actual receipt of income is initially indicated in the Vacation

.
Then the date is further specified automatically when posting documents for payment in the Payment dates
.

Date of actual receipt of income

(date for line 100) in the form of vacation payments - the day of payment of income, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties.

Tax withholding date

(date for line 110) – day of actual payment.

Tax payment deadline

(date for line 120) - no later than the last day of the month in which such payments were made.

This field was introduced specifically for cases when the actual date of payment of accruals differs from the one previously planned in the document, and so that the user in this case does not have to return to the accrual document and specify the payment date in it.

Payment date field

filled in equal to the date of the statement.
That is, the real date of actual receipt of income (date for line 100) is the date specified in the Date of payment
of the document for payment of vacation pay (Fig. 8).
The tax withholding date (the date for line 110) is also the date that is specified in the Payment date
. The deadline for transferring the withheld tax (date for line 120) is no later than the last day of the month in which such payments were made.

Example

Vacation pay is accrued using the Vacation

(Fig. 8).
In the Month

Vacation
document, you must indicate the month of accrual of vacation pay, and not when the vacation begins.
The date of actual receipt of income in the form of vacation pay, as well as the date of tax withholding - the day the income is paid. Vacation pay was paid on September 3, 2018. The date of tax withholding and the date of actual receipt of income in the form of vacation pay is the date specified in the Payment date
of the payment document. The deadline for transferring personal income tax on the amount of vacation pay is the last day of the month in which the payment was made, i.e. 09/30/2018. Since this is a day off, the transfer deadline is postponed to 10/01/2018.

Rice. 8

In such a situation, the amount of vacation pay will be reflected in section 1 of the calculation for 9 months of 2022 and in section 2 of the calculation for 2022 (Fig. 9). Vacation pay will not be included in section 2 of the calculation for 9 months of 2022, since the tax payment deadline falls on a different reporting period. The tax withheld when paying vacation pay in September is included in line 070 of the calculation for 9 months of 2022, since it was withheld in this reporting period.

Rice. 9

Source: 1C:ITS

Reflection of income date for salary

The date of income received in the form of salary, the Tax Code of the Russian Federation (clause 2 of Article 223) requires that the date of its accrual be considered (i.e., the last day of the month for which it is accrued, or the last day of work, if we are talking about calculation upon dismissal) . At the same time, salaries, as a rule, are paid later than the date on which they are calculated, and the obligation to withhold and pay tax on such income is tied to the date of actual payment (clauses 4 and 6 of Article 226 of the Tax Code of the Russian Federation). At the same time, there is a ban on paying tax at the expense of the employer (clause 9 of Article 226 of the Tax Code of the Russian Federation).

Thus, according to the set of rules established by the Tax Code of the Russian Federation in relation to wages, the date of receipt of such income should be considered the day it was accrued, and in section 1 of form 6-NDFL it will be reflected on this date. But this income will fall into section 2 only during the period when the grounds for paying tax on it arise.

In this case, on line 100, the date of receipt of income will indicate the date of salary accrual corresponding to the last day of the month for which it was calculated (letter of the Federal Tax Service of Russia dated 02.12.2016 No. BS-3-11 / [email protected] , dated 02.25.2016 No. BS-4-11/ [email protected] , dated 03/15/2016 No. BS-4-11/ [email protected] , dated 04/27/2016 No. BS-4-11/7663), regardless of what this day may refer to to the previous quarter or turn out to be a holiday (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11 / [email protected] ).

The following situations require special explanation:

• Salaries are paid twice a month (advance and final payment). Payment of an advance does not entail payment of tax in connection with it. In section 2 of form 6-NDFL, the tax will be reflected only when making payments based on the results of the final calculation of wages (letter of the Federal Tax Service of Russia dated March 24, 2016 No. BS-4-11/4999).

For more information on entering data on advances into the 6-NDFL report, read the article “How to correctly reflect an advance in the 6-NDFL form (nuances)?” .

• The salary was issued ahead of schedule (before the date of its accrual). In this situation, the Federal Tax Service of the Russian Federation first proposed to reflect the data in section 2 of form 6-NDFL according to the general rules: the moment of tax withholding and the deadline for its payment will have an earlier date than the date of accrual of income (letter of the Federal Tax Service of Russia dated March 24, 2016 No. BS-4- 11/5106). However, the very next month the tax authorities’ point of view changed. Now they believe that before the end of the month, income in the form of wages cannot be considered received and personal income tax cannot be calculated and withheld before the end of the month (letter of the Federal Tax Service of Russia dated April 29, 2016 No. BS-4-11/7893). If the salary is issued ahead of schedule, personal income tax can be calculated from it only on the last day of the month, and this tax can be withheld when paying money to employees either on the last day of the month or in the next month. Accordingly, the withheld personal income tax must be transferred to the budget no later than the day following the day the income is paid to employees.

For example, if the salary of all employees is 300,000 rubles. for March was paid on 03/29/20XX, and the salary for the first half of April was paid on 04/12/20XX, then in section. 2 calculations of 6-personal income tax for the first half of the year should be shown as follows:

Line 100: 03/31/20XX.

Line 110: 04/12/20XX.

Line 120: 04/15/20XX.

Line 130: 300,000.

Line 140: 39,000.

• A similar approach to reflecting income in section 2 of the 6-NDFL report is also applied when issuing wages in the last days of December before the end of the year. The salary for December, issued on December 29, 20XX, will be reflected in section 2 of the 6-NDFL report for the 1st quarter of 20XX. This is due to the fact that the operation in section 2 of the 6 personal income tax report is reflected in the period in which the tax payment deadline occurs (letter of the Federal Tax Service of the Russian Federation dated 02.21.2017 No. BS-4-11 / [ email protected] (question No. 3), dated 01.11.2017 No. GD-4-11/ [email protected] ). In the last quarter of the reporting period, there is no payment of wages even if there are accruals in it. In section 1 of form 6-NDFL, accruals must be shown, but section 2 on payments will remain blank (letter of the Federal Tax Service of Russia dated May 24, 2016 No. BS-4-11/9194).

See also “When to pay personal income tax if the salary for December 2019 is issued in December?”

EXAMPLE of filling out line 100 of form 6-NDFL from ConsultantPlus: In the 1st quarter of 2022, the following income was accrued: - salaries for January, February and March. Salaries for the first half of the month were paid respectively on 01/20/2020, 02/20/2020, 03/20/2020, and for the second - on 02/05/2020, 03/05/2020, 04/03/2020; — sick leave benefit, which was paid on 02/04/2020. In Sect. 2 6-NDFL for the 1st quarter of 2022, lines 100 are filled out as follows: For the full example, see K+.

Article 223 of the Tax Code of the Russian Federation. Date of actual receipt of income (current version)

In practice, when determining the date of receipt of actual income, questions arise, in particular, what date will be the day of receipt of income if an advance is made for the goods - the date of actual receipt of the advance payment or the date of sale of the property?

There is an official position on this issue.

Thus, in a letter dated 04/15/2010 N 03-04-05/2-199, the Ministry of Finance of Russia explained that the amount of income received in the tax period in the form of an advance payment under a bond purchase and sale agreement is subject to reflection in the tax base for income tax individuals for the tax period in which the specified income was actually received.

In a letter dated 07/08/2010 N 03-11-11/189, the regulatory authority came to a similar conclusion, according to which the amount of prepayment received by an individual entrepreneur for upcoming deliveries of recyclable materials should be reflected in the book as income upon receipt. Such income is subject to personal income tax in the tax period in which it is received, regardless of the date of delivery of goods for which an advance payment was received.

Arbitration courts take a similar position.

Thus, according to the position of the Presidium of the Supreme Arbitration Court of the Russian Federation, set out in Resolution No. 1660/09 of June 16, 2009, an entrepreneur, using the cash method of determining income and expenses, had to include advance payments received in 2003 into the taxable base of this tax period.

In Resolution of the Federal Antimonopoly Service of the North Caucasus District dated March 10, 2010 N A63-13930/2007-C4-39, it also came to the conclusion that when determining the tax base for personal income tax in relation to income received by an individual entrepreneur from carrying out activities in the current tax period, all amounts of funds received at the disposal of the taxpayer in the specified tax period are subject to accounting as part of his income.

In law enforcement practice, other issues also arise, for example, a preliminary agreement for the purchase and sale of an apartment was concluded between individuals. A deposit was paid to secure the obligations.

At what point is the deposit amount subject to inclusion in the tax base for personal income tax?

There are two points of view on this issue.

According to the official position set out in letter dated 02.12.2010 N 03-04-05/10-56, the amount of money under the preliminary agreement for the purchase and sale of property was received by the taxpayer in 2007, then such income is included in the tax base for personal income tax persons in a given tax period and is reflected in the tax return for personal income tax for 2007.

Consequently, according to the regulatory authorities, the deposit amount is included in the tax base for personal income tax in the period of its receipt (until the fulfillment of the obligation under the contract).

However, arbitration courts take the opposite position.

Thus, in its Resolution of the Federal Antimonopoly Service of the North-Western District dated 02/05/2010 N A56-10280/2008, it came to the conclusion that payment for the acquired shares was made by the organization by transferring a deposit to the specified sellers of shares and opening letters of credit in their favor, which were subject to disclosure in favor of these persons upon presentation to the executing bank of the documents specified in the agreement.

The deposits received by the sellers of shares to secure the fulfillment of obligations are offset by the parties to the agreement towards the payment of shares simultaneously with the disclosure of letters of credit.

Consequently, until the letter of credit was opened and the deposit amount was offset against the payment of shares, the organization did not have an obligation to withhold and pay personal income tax.

Thus, according to judicial practice, the amount of the deposit is included in the tax base for personal income tax at the time of its offset against payment for goods (work, services), property (property rights).

Current problem.

From the provisions of subparagraph 1 of paragraph 1 of the commented article, it is not clear what should be done if the organization granted vacation and accrued vacation pay to the employee, but subsequently such employee was recalled from vacation. A logical question arises: is it necessary in the situation under consideration to fill out section 3 in the certificate on form 2-NDFL? There are official clarifications from the Federal Tax Service of Russia on this issue; let’s look at them.

Official position.

The letter of the Federal Tax Service of Russia dated October 24, 2013 N BS-4-11/190790 states that when filling out a certificate of income for an individual in Form N 2-NDFL, the specified income is reflected in those months of the tax period in which these incomes were actually paid. For example, an employee of an organization was granted vacation in January and accrued vacation pay. Due to production needs, the employee was recalled from vacation by order of the head of the organization.

When an employee is recalled from vacation, the organization (tax agent) recalculates the amount of vacation pay and, accordingly, the previously withheld amount of personal income tax. Previously accrued vacation pay amounts and the corresponding tax amounts are reversed, and wages are calculated for the days actually worked and the tax is calculated. Since the employee was recalled from vacation by order of the manager and he did not actually receive the accrued amounts of vacation pay, such amounts of vacation pay in section. 3 forms 2-NDFL are not reflected.

Subparagraph 2 of paragraph 1 of the commented article establishes that the moment of receipt of income in kind is the day of receipt of such income.

Article 131 of the Labor Code of the Russian Federation establishes that, in accordance with a collective agreement or an employment contract, upon the written application of an employee, remuneration may be made in other forms that do not contradict the legislation of the Russian Federation and international treaties of the Russian Federation. The share of wages paid in non-monetary form cannot exceed 20 percent of the accrued monthly wage.

Analyzing subclause 2 of clause 1 of Article 223 of the Tax Code of the Russian Federation, the Ministry of Finance of Russia explained that when determining the cost of an apartment transferred into the ownership of an individual, the conditions of such a transaction that affect the price must be taken into account, including the conditions under which an individual has the opportunity to purchase an apartment (in particular, work under an employment contract for at least 5 years in an organization in the agro-industrial complex or social sector located in a rural area). Consequently, when determining the market price of an apartment, information on the cost of apartments sold under comparable conditions should be taken into account.

Thus, when calculating the tax upon transfer of ownership of an apartment to an individual, the tax agent independently determines the cost of the apartment, reduces it by the amount paid by the taxpayer, and calculates the tax from the positive result obtained (see letter of the Ministry of Finance of Russia dated December 25, 2009 N 03-04- 07-01/391).

Letter from the Ministry of Finance of Russia dated August 26, 2013 N 03-04-06/34883 addresses the issue of at what point an organization must withhold personal income tax from an employee’s income when paying rent in advance under a preliminary apartment rental agreement for an employee. On this issue, the Russian Ministry of Finance gave the following clarification.

Payment by an organization for renting an apartment for an employee is recognized as income received in kind and is subject to personal income tax. In this case, the organization, in accordance with paragraphs 1 and 2 of Article 226 of the Tax Code of the Russian Federation, is a tax agent in relation to the specified income of an individual.

The date of receipt of income in the case under consideration is determined as the date of payment for renting an apartment, including advance payments.

In letter dated July 13, 2009 N 20-15/4/071395, the tax department explained that for calculating the tax base and the amount of personal income tax, the date of actual receipt of income in the form of donated property is the day of transfer of such a gift to the donee.

Consequently, when there is a period between the conclusion of a gift agreement and the transfer of the gift to an individual, until the end of the actions for its transfer, the gift is not considered accepted and the donee has the right to terminate the agreement in the manner prescribed by law. If the contract is terminated, the receiving party (individual) does not have an object of taxation and the obligation to pay personal income tax.

In a letter dated 02/09/2009 N 03-04-05-01/48, the financial authority noted that income received in the form of payment upon the sale of a share in the ownership of a real estate property - a land plot - is subject to taxation with personal income tax based on the results the tax period in which such income was actually received, regardless of in which tax period the final settlement under the agreement and the actual transfer of the specified property are made.

Arbitrage practice.

In practice, questions arise regarding the withholding of personal income tax on the value of inseparable improvements to property leased from an individual.

There are two points of view on this issue.

Thus, according to the official position set out in letter dated March 13, 2009 N 03-11-06/2/39, the date of actual receipt by the taxpayer-lessor of income in the form of the cost of the inseparable improvements made to the leased building is determined as the day the lease agreement expires, in accordance with to which such improvements were made.

The responsibility for calculating, withholding from the taxpayer and transferring to the budget amounts of personal income tax in this situation rests with the organization renting the building from the individual, recognized on the basis of paragraph 1 of Article 226 of the Tax Code of the Russian Federation as a tax agent.

Consequently, according to regulatory authorities, it is necessary to withhold personal income tax from the cost of inseparable improvements to property rented from an individual.

However, arbitration courts are of the opposite opinion.

Thus, in its Resolution of the Federal Antimonopoly Service of the North-Western District dated December 1, 2010 N A56-95584/2009, it came to the conclusion that repair work to improve the leased premises was carried out in the interests of the bank, which brought this premises into a state suitable specifically for banking activities ; the lessor did not receive any economic benefit as a result of the inseparable improvements made by the bank. The tax authority did not provide evidence of a change in the market value of the premises itself or the market value of the rental as a result of the repairs.

Thus, according to the judicial authorities, personal income tax does not need to be withheld from the cost of inseparable improvements to property leased from an individual, if such improvements were made by the tenant in his own interests.

In practice, the question also arises of whether an individual entrepreneur should take into account, for the purposes of calculating personal income tax, the gratuitously transferred right to use the premises as part of income, in the case where an agreement has been concluded between the organization and the entrepreneur, according to which the organization transfers for 2 months for free use of the premises, subsequently the entrepreneur must pay rent. At the same time, the entrepreneur and the organization are not interdependent persons in accordance with paragraph 1 of Article 20 of the Tax Code of the Russian Federation; the premises are transferred due to the difficult financial situation of the entrepreneur on the basis of his written request.

By virtue of paragraph 1 of Article 210 of the Tax Code of the Russian Federation, when determining the tax base, all income of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has acquired, as well as income in the form of material benefits, determined in accordance with Article 212 of the Tax Code of the Russian Federation.

According to subparagraph 1 of paragraph 1 of Article 227 of the Tax Code of the Russian Federation, the calculation and payment of tax in accordance with Article 227 of the Tax Code of the Russian Federation is carried out by individuals registered in the manner established by current legislation and carrying out entrepreneurial activities without forming a legal entity - according to the amount of income received from such activities.

Based on paragraph 1 of Article 225 of the Tax Code of the Russian Federation, the amount of tax when determining the tax base in accordance with paragraph 3 of Article 210 of the Tax Code of the Russian Federation is calculated as corresponding to the tax rate established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation, the percentage share of the tax base.

In accordance with subparagraph 2 of paragraph 1 of Article 212 of the Tax Code of the Russian Federation, taxpayer income received in the form of material benefit is material benefit received from the acquisition of goods (work, services) in accordance with a civil contract from individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer.

By virtue of paragraph 1 of Article 211 of the Tax Code of the Russian Federation, when a taxpayer receives income from organizations and individual entrepreneurs in kind in the form of goods (work, services), other property, the tax base is determined as the cost of these goods (work, services), other property, calculated on the basis of their prices, determined in a manner similar to that provided for in Article 40 of the Tax Code of the Russian Federation.

Subparagraph 2 of paragraph 2 of Article 211 of the Tax Code of the Russian Federation establishes that income received by a taxpayer in kind, in particular, includes goods received by the taxpayer, work performed in the interests of the taxpayer, services rendered in the interests of the taxpayer free of charge or with partial payment.

Consequently, in the situation under consideration, the provisions on the taxpayer receiving income in kind should be applied, since the provisions of Article 212 of the Tax Code of the Russian Federation indicate the obligation to receive material benefits from an interdependent person.

Based on subparagraph 2 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation for the purposes of Chapter 23 of the Tax Code of the Russian Federation, unless otherwise provided by paragraph 2 of Article 223 of the Tax Code of the Russian Federation, the date of actual receipt of income is defined as the day of transfer of income in kind - when income is received in kind.

Thus, the entrepreneur must take into account the rights to use the premises for 2 months transferred to him free of charge as part of his income, since the provisions of Chapter 23 of the Tax Code of the Russian Federation do not make the accounting of income received dependent on the reason why the rights were transferred to the taxpayer.

Based on subparagraph 3 of paragraph 1 of the commented article, in order to determine the tax base for personal income tax, the date of actual receipt of income in the form of payment by the taxpayer of interest on borrowed (credit) funds received, acquisition of goods (work, services), acquisition of securities is considered the date of receipt of income in the form of material benefits.

Official position.

The letter of the Ministry of Finance of Russia dated March 26, 2013 N 03-04-05/4-282 explains that when determining the tax base for income in the form of material benefits for using an interest-free loan, the dates of receipt of income in the form of material benefits are the corresponding dates of the actual repayment of borrowed funds. In this case, the loan (credit) agreement may provide for the repayment of an interest-free loan (credit) at any frequency.

If the agreement for the provision of an interest-free loan provides for monthly repayment of the loan, income in the form of material benefits in this case will arise on each date of repayment of the borrowed funds.

Arbitrage practice.

A similar position as set out in the above letter from the Russian Ministry of Finance has also developed in the practice of arbitration courts.

Thus, in the Resolution of the Federal Antimonopoly Service of the Volga Region dated July 11, 2013 N A55-26978/2012, which refused to satisfy the requirements to invalidate the decision of the tax authority, it is explained that if an organization issued an interest-free loan, then the actual date of receipt of income in the form material benefits should be considered the corresponding dates of repayment of borrowed funds.

When a taxpayer receives income from an organization in the form of material benefits from savings on interest for the use of borrowed funds, the organization is recognized as a tax agent and is obliged to fulfill the duties provided for tax agents by Article 226 of the Tax Code of the Russian Federation.

In a letter dated 10/08/2010 N 03-04-06/6-247, the Ministry of Finance of Russia indicated that if interest on the loan is not paid by the borrower, but is added to the amount of the principal debt, the dates of receipt of income in the form of material benefits will be the dates of accrual interest on the principal amount.

As the tax authority noted, the tax base for the specified income should be determined by the tax agent on the day of payment of interest on loans received, but at least once a year (see letter dated August 19, 2010 N 20-15/2/087734).

In a letter dated 01.02.2010 N 03-04-08/6-18, the Ministry of Finance of Russia explained that if during the tax period interest on a loan (credit) is not paid, income in the form of material benefits is subject to taxation with personal income tax, does not arise in this tax period.

Arbitrage practice.

In practice, taxpayers have questions, for example, an organization issued an interest-free loan to its employee. However, the employee did not repay the interest-free loan within the prescribed period. The head of the organization decided to forgive the employee’s debt.

What are the tax consequences of this transaction in terms of personal income tax?

The Tax Code of the Russian Federation does not provide explanations on the question of how to determine the date of receipt of income in the form of material benefits associated with receiving an interest-free loan.

However, according to the position of the regulatory authority, set out in letter dated January 22, 2010 N 03-04-06/6-3, it is explained that income in the form of material benefits arises for the borrower when repaying an interest-free loan. Such income, in accordance with the last paragraph of paragraph 2 of Article 224 of the Tax Code of the Russian Federation, is subject to personal income tax at a rate of 35 percent.

In addition, in a letter dated January 22, 2010 N 03-04-06/6-3, the financial department explained that if the loan is not repaid, including in the case of debt forgiveness, income in the form of material benefits from savings on interest for use the borrower does not have a loan.

Article 41 of the Tax Code of the Russian Federation defines income as an economic benefit in monetary or in-kind form, taken into account if it is possible to evaluate it and to the extent that such benefit can be assessed, and determined for individuals in accordance with Chapter 23 of the Tax Code of the Russian Federation “Tax on personal income” persons."

When an organization forgives an employee’s debt, the employee is relieved of the obligation to repay the loan received. From this moment, the borrower generates economic benefit (income) in the form of the amount of forgiven debt under the loan agreement, which is subject to personal income tax at a rate of 13 percent.

Thus, based on the above, it follows that the organization in the case under consideration - when forgiving a debt on an interest-free loan - does not need to form a tax base for personal income tax in terms of material benefits from savings on interest.

Official position.

The letter of the Ministry of Finance of Russia dated December 11, 2012 N 03-04-06/4-347 explains, in the case of the transfer of shares to an employee under a purchase and sale agreement or if, as a result of offsetting counterclaims, the company transfers to the employee shares in the amount corresponding to the above difference from the employee income may arise as provided for in subparagraph 3 of paragraph 1 of Article 212 of the Tax Code of the Russian Federation, defined as material benefit from the acquisition of securities.

In the situation under consideration, as indicated by the Ministry of Finance of Russia, the date of receipt by the employee of income in the form of material benefits will be the day of transfer of ownership of shares transferred by the company to the employee under a share purchase and sale agreement, or shares transferred as a result of offsetting counterclaims under the original and counterclaims. purchase and sale agreements, determined at the time of making a credit entry by the registrar (issuer) in the register of shareholders or the depository for the securities account.

Paragraph 2 of the commented article establishes that when receiving income in the form of wages, the date of actual receipt by the taxpayer of such income is the last day of the month for which he was accrued income for work duties performed in accordance with the employment agreement (contract).

Moreover, in the event of termination of the employment relationship 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 the income was accrued to him.

Important!

Please note that the date of actual receipt of income in the form of vacation pay is determined in accordance with subparagraph 1 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation as the day of payment of income, including the transfer of income to the taxpayer’s bank accounts. Official bodies and arbitration courts pay attention to this (see: letter of the Federal Tax Service of Russia dated 06/13/2012 N ED-4-3/ [email protected] “On the date of actual receipt of income” and Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02/07/2012 N 11709/ eleven).

Arbitrage practice.

The Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02/07/2012 N 11709/11 states that the legal norm contained in paragraph 2 of Article 223 of the Tax Code of the Russian Federation regulates a special procedure for determining the date of actual receipt of income in the form of wages as the last day of the month for which the employee was accrued income.

This legal regulation is explained by the fact that, in accordance with Part 6 of Article 136 of the Labor Code, wages are paid at least every half month.

At the same time, according to paragraph 3 of Article 226 of the Tax Code of the Russian Federation, the calculation of personal income tax amounts is carried out by tax agents on an accrual basis from the beginning of the tax period based on the results of each month.

Consequently, before the end of the month, it is impossible to determine the income received in the form of wages for the month and calculate the tax to be withheld and transferred to the budget when paying wages for the first half of the month.

Analyzing paragraph 2 of Article 223 of the Tax Code of the Russian Federation, the official body noted that the taxpayer’s income for the corresponding tax period includes all income, the date of receipt of which falls within this tax period (see letter dated February 17, 2011 N 03-04-05/8-96 ).

In a letter dated March 23, 2010 N 20-15/3/ [email protected] , the tax department indicated that when a taxpayer receives income in the form of wages, the date of actual receipt of income is recognized as the last day of the month for which he was accrued income for work duties performed in in accordance with the employment agreement (contract).

And in a letter dated September 24, 2009 N 03-03-06/1/610, the Russian Ministry of Finance explained that the date of receipt by a former employee of an organization of income in the form of an advance payment is recognized as the last working day of his work in the organization.

Official position.

The letter of the Federal Tax Service of Russia dated May 26, 2014 N BS-4-11/ [email protected] addressed the issue of calculation, withholding and transfer of personal income tax from employee salaries by the tax agent. The regulatory authority provided the following clarification on this issue.

The tax agent calculates, withholds and transfers to the budget personal income tax from wages once a month during the final calculation of the employee’s income based on the results of each month for which income was accrued to him, within the time limits established by paragraph 6 of Article 226 of the Tax Code of the Russian Federation.

A similar position was expressed in letters from the Ministry of Finance of Russia dated 07/03/2013 N 03-04-05/25494 and dated 04/18/2013 N 03-04-06/13294.

Arbitration courts also adhere to this position.

Arbitrage practice.

Thus, in the Resolution of the Federal Antimonopoly Service of the North-Western District dated March 22, 2011 N A26-1553/2010, in paragraph 2 of Article 223 of the Tax Code of the Russian Federation, it is determined that when receiving income in the form of wages, the date of actual receipt by the taxpayer of such income is the last day of the month for which he income was accrued for work duties performed in accordance with the employment agreement (contract).

In other cases, tax agents transfer the amounts of calculated and withheld tax no later than the day following the day the taxpayer actually receives income - for income paid in cash, as well as the day following the day of actual withholding of the calculated amount of tax - for income received by the taxpayer in kind or in the form of material benefits.

Consequently, the tax agent calculates, withholds and transfers to the personal income tax budget from wages (including for the first half of the month) once a month upon the final calculation of the employee’s income based on the results of each month for which income was accrued to him, within the deadlines established in paragraph 6 of Article 226 of the Tax Code of the Russian Federation.

Federal Law dated 04/05/2010 N 41-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”, Article 223 of the Tax Code of the Russian Federation was supplemented with paragraph 3, according to which budget funds received to promote self-employment of unemployed citizens and stimulate the creation for unemployed citizens who have opened their own business, additional jobs are taken into account in income for three tax periods with a simultaneous reduction in them by the actual expenses incurred in each period, which are provided for by the conditions for receiving these amounts.

Moreover, in case of non-compliance with the above conditions, budget funds are reflected in full as part of the income of the period in which the violation was committed.

This paragraph came into force on April 7, 2010 and applies to legal relations arising from January 1, 2009.

Analyzing paragraph 3 of Article 223 of the Tax Code of the Russian Federation, the Ministry of Finance of Russia explained that organizations making these payments are not tax agents (see letter dated 06/01/2010 N 03-04-08/8-111).

In a letter dated December 22, 2010 No. 03-11-11/327, the regulatory authority explained that payment amounts, as a general rule, are recognized as income of individuals only after expenses have been incurred.

As the official body noted, the amounts of payments received to promote self-employment of unemployed citizens and stimulate the creation by unemployed citizens who have opened their own businesses of additional jobs for the employment of unemployed citizens at the expense of the budgets of the budgetary system of the Russian Federation in accordance with programs approved by the relevant government bodies, received by an individual entrepreneur applying a simplified taxation system based on a patent are not taken into account for the purpose of determining the tax base for personal income tax (see letter dated September 17, 2010 N 03-04-05/3-556).

Federal Law dated 03/07/2011 N 23-FZ “On amendments to part two of the Tax Code of the Russian Federation on the procedure for accounting for income and expenses of small and medium-sized businesses when providing them with financial support”, Article 223 of the Tax Code of the Russian Federation was supplemented with paragraph 4, which determines the accounting procedure subsidies for small and medium-sized businesses have been changed.

For personal income tax purposes, these funds are included in income in proportion to the expenses incurred from these funds. However, this procedure can be applied for no more than two tax periods from the date of receipt of subsidies. If, at the end of the second tax period, the amount of financial support exceeds the amount of recognized expenses, the difference will need to be included in income for that period.

When applying this paragraph, it is necessary to be guided by the provisions of Federal Law dated July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation.”

In accordance with Article 3 of this Law, small and medium-sized businesses are business entities (legal entities and individual entrepreneurs) classified in accordance with the conditions established by this Federal Law as small enterprises, including micro-enterprises, and medium-sized enterprises.

Support for small and medium-sized businesses means the activities of state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation, local governments and the functioning of the infrastructure for supporting small and medium-sized businesses, aimed at implementing activities provided for by federal programs for the development of small and medium-sized businesses, regional programs for the development of small and medium-sized businesses and municipal programs for the development of small and medium-sized businesses.

Official position.

The letter of the Ministry of Finance of Russia dated August 26, 2013 N 03-04-05/34876 explains that in the event of the acquisition of depreciable property using the financial support funds specified in paragraph 4 of Article 223 of the Tax Code of the Russian Federation, these financial support funds are reflected in income as they are recognized expenses for the acquisition of depreciable property in the manner established by Chapter 25 “Organizational Profit Tax” of the Tax Code of the Russian Federation.

Also, the letter of the Ministry of Finance of Russia dated January 22, 2013 N 03-04-05/3-50 states that if property received by an individual entrepreneur under a leasing agreement is taken into account by the lessee, the amount of depreciation accrued on this property is taken into account as part of the lessee’s expenses - individual entrepreneur. At the same time, part of the subsidy received in accordance with Federal Law dated July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”, equal to the amount of accrued depreciation included in expenses, is reflected in the income of an individual entrepreneur.

When other cash payments and income in kind are recognized

For other payments made in money or in any other way, the date of receipt of income will be considered the day on which the corresponding event occurred (clause 1 of Article 223 of the Tax Code of the Russian Federation):

• payment of money (subparagraph 1);
• issuance of income in kind (subclause 2);
• offset of mutual claims (subclause 4).

That is, for the purposes of reflection in section 2 of form 6-NDFL, the date of receipt of income will coincide with the day of payment for such income as:

• vacation pay (letters of the Federal Tax Service of Russia dated May 11, 2016 No. BS-3-11/ [email protected] , dated May 11, 2016 No. BS-4-11/8312), while justified recalculations of vacation pay in section 1 of form 6-NDFL are taken into account in the period recalculation (letter of the Federal Tax Service of Russia dated May 24, 2016 No. BS-4-11/9248);
• sick leave (letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11/ [email protected] );
• financial assistance (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-4-11/ [email protected] );

• one-time bonuses (letters of the Federal Tax Service of Russia dated October 6, 2017 No. GD-4-11/20217, dated June 8, 2016 No. BS-4-11/ [email protected] , Ministry of Finance of Russia dated September 29, 2017 No. 03-04-07/63400, dated September 29, 2017 No. 03-04-07/63400);

For more information about the features of the moment of recognition of income received in the form of a bonus, read the article “ How to correctly reflect a one-time bonus in 6-NDFL.”

• dividends;

For information on how dividends are reflected in the 6-NDFL form, read the article “How to correctly reflect dividends in the 6-NDFL form?”

• income issued in kind (letter of the Federal Tax Service of Russia dated March 28, 2016 No. BS-4-11/ [email protected] ).

For information about the specifics of filling out a report if it is impossible to withhold tax for payments in kind, read the article “Example of filling out 6-NDFL with sick leave .

For details on filling out the 6-NDFL form, see the material “Checklist for filling out 6-NDFL for the 2nd quarter of 2020.”

Instructions for filling out form 6-NDFL in standard situations

When an employer pays income to an individual, he automatically has the obligation to file 6-NDFL. The amount paid and the number of payments do not matter. How to fill out 6-NDFL?

To clarify the answer to this question, let’s consider the most common situation - employees receiving salaries.

Are negative values ​​allowed in 6-NDFL? The answer to this question was given by 1st Class Advisor to the State Civil Service of the Russian Federation D. A. Morozov. Get free trial access to the ConsultantPlus system and get acquainted with the official’s point of view.

For the 6-NDFL report you will need the following data:

• on wages paid to all employees;
• presence (absence) and amount of tax deductions;
• calendar dates of salary issuance and payment amounts by date for the last 3 months;
• legally established deadlines for transferring personal income tax to the budget.

The main feature of the “salary” filling out of 6-NDFL is the presence of “rolling” payments. We are talking about a situation where the salary was accrued for time worked in the last month of the reporting period, and paid on the calendar dates established by internal regulations for the month relating to the subsequent reporting period.

For example, the salary for September falls into section 2 of 6-NDFL for 9 months:

• on pages 110 and 112 - accrued earnings;
• on page 140 - personal income tax calculated from earnings.

The fact that employees receive wages and withhold personal income tax in October will be reflected in the annual report - you must fill out section 1, indicating in it:

• on page 021, the deadline for payment of personal income tax (clause 6 of article 226 of the Tax Code of the Russian Federation);
• for 022 - the amount of personal income tax to be transferred.

Important! According to the latest clarifications from the Federal Tax Service, wages (like any income) should not be included in 6-NDFL if it has not yet been paid on the date of submission of the calculation. Therefore, it is better to report after the employer’s deadline for paying wages for the last month of the reporting period. Otherwise, clarification will be required.

For earnings issued in installments, the material “6-NDFL - if the salary was paid for several days” .

See also: “How to correctly reflect early salary in 6-NDFL?”

The second “salary” nuance of 6-NDFL is the reflection of advances in the report. The employer is obliged to pay wages twice a month due to the requirements of labor legislation: an advance is one of such payments, issued before the calculation of wages for the past month and representing a “salary” prepayment. Find out what a sample that takes into account the payment of “salary advances” looks like in 6-NDFL from the next section.

Read about the rules for calculating salary advances in the article “How is an advance calculated?”

Date for financial benefits, savings on interest and travel allowances

Special dates are established for the recognition of income received, the actual payment of which does not occur, but they are subject to tax (clause 1 of Article 223 of the Tax Code of the Russian Federation):

• for financial benefits from the acquisition of goods, works, services (subclause 3) - the date of receipt of such income, and if we are talking about the purchase of securities paid for after the transfer of ownership of them, then the day of their payment;

• income from writing off bad debts of an interdependent individual from the balance sheet of an organization (subclause 5 of Article 223 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated 02/08/2018 No. GD-4-11 / [email protected] ) - the date of such write-off, in a situation where when it is impossible to withhold tax, section 2 of form 6-NDFL is not filled out for them (letters from the Federal Tax Service of Russia dated November 24, 2015 No. BS-4-11/ [email protected] , dated March 18, 2016 No. BS-4-11/ [email protected] );

• excess travel expenses (subclause 6) - the last date of the month in which the advance report was approved;
• financial benefits from saving on interest when receiving a loan (sub-clause 7) - the last day of each month during the period of use of such funds.

How is the amount of income actually received shown?

The amount of income actually received on the date indicated in line 100 is given in line 130 as a single amount, if there are no grounds for dividing income into different sheets (due to different tax rates) or lines (due to the need to separate according to the timing of tax payment) report. Its value is the value before tax is withheld from it, i.e. it includes the amount of tax accrued on this income (clause 4.2 of Appendix 2 to Order No. ММВ-7-11 / [email protected] ).

If the same date of actual receipt is present for income taxed at the same rate, but having different tax payment deadlines, then these incomes are entered into Form 6-NDFL in different lines with number 100 (letter of the Federal Tax Service of Russia dated May 11, 2016 No. BS-4-11 /8312).

Salary for March, paid in April in 6-NDFL

For the first quarter, show:

• in the field 110 and 112 sections. 2 – the amount of wages accrued for March;
• in field 130 section. 2 – the amount of personal income tax deductions provided in March;
• in field 140 section. 2 – the amount of personal income tax calculated from the salary for March.

Salaries for March and personal income tax accrued from them are not included in other calculation indicators for the first quarter. Including personal income tax, which as of the reporting date (March 31) was not withheld from the March salary, does not need to be included in the field indicator 170 section. 2.

Salary paid on the last working day of December in 6-NDFL.

Reflect as follows

Calculated for the first quarter of the year in Sec. 1 specify:

• in field 020 – the total amount of tax withheld, the payment deadline for which falls in the last three months of the reporting period, including that withheld from wages for December;
• in field 021 – the first working day of January next year;
• in field 022 - the amount of personal income tax withheld from wages for December.

Results

Entering the date of actual receipt of income in Form 6-NDFL has its own characteristics depending on the type of income. In terms of salary payments, there are additional nuances related to the chronology of accruals and payments.

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected]

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