Income in kind in 6-NDFL in 2022. Calculation example

What is income in kind?

Article 211 of the Tax Code of the Russian Federation establishes a list of income in kind, these include:

• goods (services) paid for by the employer in full or in part (food, training, which are not provided for by law);
• free or partially paid for by employers goods (services) provided by the employer (gift, certificate or gift cards, more than 4,000 rubles per year);
• goods (services) issued by the employer as payment for wages.

Goods (services) that an employer pays for its employees in its own interests are not subject to taxation if their receipt is related to the employee’s work responsibilities. For example, payment for accommodation for an employee whom the employer sent to another city for organizational purposes. Another example would be paying a bill at a restaurant that an employee attended for a business meeting organized by the employer. In order for such expenses to have a legal basis for exemption from personal income tax, the organization must issue an order specifying such events, as well as a list of employees taking part in them.

Legislation regarding gifts in kind

An employer can use this method as financial incentives as a motivation to improve staff productivity. Labor legislation does not contain such a concept as a “gift”, and therefore a gift can be understood as a gift in material (non-monetary) form.

To present a gift to an employee, the company issues an incentive order, for which Form No. T-11 is used. If the value of the gift is more than 3,000 rubles, an additional gift agreement must be drawn up. When signing this document, the employer is released from the obligation to charge insurance premiums on the cost of the gift.

According to paragraph 1 of Art. 210 of the Tax Code of the Russian Federation, a gift to an employee is his profit. The cost of a gift received by an individual, incl. employee from the authorities, is exempt from personal income tax, but in the amount of no more than 4,000 rubles. for the tax period. If during the calendar year the cost of gifts was from 4,000 rubles, then personal income tax is withheld from the excess at the rates:

• 13% for residents of the Russian Federation;
• 30% for non-residents of the Russian Federation.

The date of receipt of the gift is the day the income in kind is transferred. The withheld personal income tax is transferred no later than the day following the day the income from which the tax is withheld is paid to the employee. If the gift is paid in the form of cash, then personal income tax is withheld when this money is paid, and is transferred no later than the next day.

If the gift is given for any holiday, i.e. Since it is not related to the promotion of labor, its value does not need to be taken into account in expenses for the purpose of determining income tax. This is stated in paragraph 16 of Art. 270 Tax Code of the Russian Federation.

How to calculate personal income tax

Personal income tax on income in kind is calculated on the day of issue. The value of transferred goods (services or property) is taken as the tax base. If part of the cost of the transferred goods is paid by the employee, this amount is not included in the tax base. Or the cost of the goods minus the amount paid is included. Based on the fact that, according to the law, personal income tax must be withheld from an employee on a gift worth more than 4,000 rubles, this amount does not need to be taken into account. But this amount can only be taken into account once a year.

For each employee, the amount of personal income tax must be taken into account personally. But the employee does not always receive income in kind individually. In some cases, this is the income provided for in the collective agreement for all employees of the organization. Examples include paying for a gym for employees or providing them with free meals. In such cases, personal income tax can be calculated as follows: the total amount transferred by the organization to the gym divided by the number of employees visiting it. Some organizations organize the issuance of special cards or coupons that take into account visits to the hall or canteen.

Example of personal income tax calculation

In September 2107, the head of Continent LLC, on the basis of an order, gave employee P.P. Petrov a gift. laptop. The organization purchased a laptop for 45,000 rubles in a store. Petrov's salary is 85,000 rubles. This year, Petrov has already received a gift from the organization, the cost of which was 5,000 rubles.

The amount of the gift Petrov previously received exceeds 4,000 rubles, which means we withhold personal income tax from the laptop from the full cost.

Let's calculate personal income tax from a laptop:

45,000 x 13% = 5,850 rubles.

We deduct this amount from Petrov’s salary, which means Petrov’s salary in September will be:

85,000 – (85,000 x 13% + 45,000 x 13%) = 68,100 rubles

And the personal income tax withheld from Petrov and transferred to the budget will be:

85,000 x 13% + 45,000 x 13% = 16,900 rubles

Procedure for withholding personal income tax

From any monetary remuneration paid to employees, personal income tax can be withheld from income that is paid in kind. But the total amount withheld should not exceed 50% of the total amount received by the employee (clause 4 of Article 226 of the Tax Code of the Russian Federation). If it is not possible to withhold the entire amount at once, the balance can be transferred to a subsequent payment. In this case, the current tax must first be withheld from the income, and 50% from the remaining amount.

Hold example

On September 20, Continent LLC gave employee A.P. Kravtsova a gift. a gift worth 65,000 rubles. This is Kravtsova’s first gift this year. Kravtsova’s salary is 25,000 rubles. Salaries are paid at LLC Continent twice a month, on the 10th the main payment and on the 25th the advance payment. Kravtsova's advance is 10,000 rubles.

Let's calculate personal income tax on a gift, taking into account that this is the first gift for the year:

(65,000 – 4,000) x 13% = 7,930 rubles

Let's calculate the amount of personal income tax that we can withhold from the advance payment on September 25:

10,000 x 50% = 5,000 rubles

The maximum possible amount of deductions is:

(25,000 – 25,000 x 13%) x 50% = 10,875 rubles

We withhold the remaining amount of 2,930 personal income tax rubles from the salary on the 10th, which means Kravtsova will receive a salary in the amount of:

25,000 – 3,250 – 10,000 – 7,930 = 3,820 rubles

Date of receipt of income for personal income tax withholding

Receiving income and actually paying income are not the same thing. Receiving income means that an individual (taxpayer) has a tax base for the tax, and it must first be calculated. The tax base is determined taking into account personal income tax. The actual payment of income means that the individual received in his hands what he earned. They give out money minus personal income tax. The withheld tax is transferred to the budget.

Special deadlines for receiving income (that is, the day when personal income tax needs to be calculated) are established:

• the last day of the month for which the person was accrued income - for wages;
• day of dismissal - when making payments to a resigning employee;
• the last day of each month during the period for which the preferential loan was issued, upon receipt of income in the form of material benefits received from savings on interest;
• the last day of the month in which the advance report is approved after the employee returns from a business trip.

Wages are remuneration for work, as well as compensation and incentive payments provided for by the company’s remuneration system (Article 129 of the Labor Code of the Russian Federation).

When an employee is sent on a business trip, he is guaranteed to retain his place of work (position) and average earnings (Article 167 of the Labor Code of the Russian Federation). There is no doubt that personal income tax must be withheld from the amount of average earnings. And what day should be considered the date of actual receipt of income in the form of average earnings retained by the employee for the period of the business trip? The answer is in the letter of the Ministry of Finance of Russia dated April 9, 2022 No. 03-04-07/23964.

To calculate the average salary for the period of a business trip, all types of payments provided for by the remuneration system are taken into account. This means that the payment of the average salary during a business trip is considered wages. Thus, for the purposes of paying personal income tax, the date of actual receipt of income in the form of average earnings is recognized as the last day of the month for which the specified income was accrued.

For all other income, the date of receipt of income when personal income tax needs to be calculated is the day it is paid.

With each payment of income, the agent has the obligation to withhold personal income tax and transfer it to the budget no later than the next day.

The date of actual receipt of income is defined as the day (clause 1 of Article 223 of the Tax Code of the Russian Federation):

• payment of income - when receiving income in cash (no matter from the cash desk or through a bank);
• transfer of income in kind - upon receipt of such income;
• acquisition of goods (works, services), securities - upon receipt of income in the form of material benefits;
• offsetting counter homogeneous claims (suppose the founder of the company has a debt to the company (for example, a loan received), and the company, in turn, has a debt to him (for example, unpaid dividends);
• termination of the loan obligation.

In the event of termination of a loan obligation without its fulfillment, the debtor is relieved of the obligation to repay the amount of the debt, and the creditor does not have the right to demand repayment of the debt and collect the debt. In this regard, at the moment of termination of the obligation, the individual receives an economic benefit in the form of savings on the costs of repaying the debt and, accordingly, income subject to personal income tax.

The date of receipt of income upon termination of the taxpayer's obligation to the creditor company depends on whether the borrower and the creditor are related persons or not.

If they are not interdependent, then the date of actual receipt of income corresponds to the date of full or partial termination of the obligation on any grounds provided for by the legislation of the Russian Federation. This could be a compensation agreement, a court decision, or an agreement to forgive a debt.

If the taxpayer and the organization are interdependent persons, the date of actual receipt of income is the day the bad debt is written off from the organization’s balance sheet (subclause 5, clause 1, article 223 of the Tax Code of the Russian Federation).

You are required to withhold the amount of tax calculated on the date of receipt of income directly from the taxpayer’s income upon their actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation).

Calculation of 6-NDFL

An employee must report on withheld personal income tax every quarter. As a rule, this must be done by employers, who in this case act as a tax agent.

Important! It is necessary to submit 6-NDFL calculations for a quarter only if during this period the employee was paid income on which tax was withheld and paid.

If the employee’s taxable income appeared only in the middle of the year, for example, in the third quarter. In this case, there is no need to submit calculations for the 1st quarter and half of the year, and the tax should be reflected in the calculations for 9 months and in the annual calculation.

Deadlines for submitting 6-NDFL calculations:

• for the 1st quarter – until April 30
• for half a year - until July 31
• 9 months – until October 31
• a year - until April 1.

If the last day for submitting the report falls on a holiday or weekend, you can reschedule it to the next working day.

A report is submitted to the tax office at the place of registration of the tax agent. Accordingly, if an organization acts as a tax agent, then at the place of registration of the company.

The 6-NDFL calculation consists of a title page and two sections. All sheets must be completed.

Section 1 should contain information:

• income accrued to employees;
• deductions provided;
• the number of employees;
• accrued and withheld personal income tax.

All indicators are recorded on a cumulative basis for all employees.

Section 2 contains information about the tax withholding date. In this case, all income must be grouped by payment date and payment deadline to the budget.

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+.

Answers to common questions

• Question: Will goods purchased from an employer at a reduced cost be considered income in kind?

Answer: If an organization gives a personal discount to an employee, but other employees in a similar situation will not be given a similar discount, then the difference in price will be considered income in kind. And you will need to pay tax on it. If an employee buys a product at a discount price, then his purchase occurs on general terms, that is, he does not receive income. But the organization must have a document that confirms that the purchased goods have been marked down.

• Question : From what payment should personal income tax be withheld from a gift to an employee? From an advance or from salary.

Answer: From the first payment after delivery of the gift, taking into account 50%, and if it is not possible to withhold the entire amount at once, then from the next one.