The procedure for filling out line 110 (formerly line 020) of form 6-NDFL

What are the general rules for forming line 110 (formerly page 020)

Form 6-NDFL has been updated for reporting for 2022.
A sample from ConsultantPlus will help you fill out the annual calculation. You can watch it for free by getting trial online access to the system. Line 110 (formerly line 020) is located in section 2 of form 6-NDFL.

Section 2 itself, in turn, consists of a number of lines:

Line 110 (formerly line 020) is generated separately for each personal income tax rate involved in the reporting period.

What amounts should I include?

Field 020 shows accrued income.

It is important to pay attention to the following points:

• It is the accrued income that is indicated, not the paid one.
• The amount includes personal income tax, that is, income is shown before taxation with income tax.
• The value must be calculated as a cumulative total for all individuals who have accrued income taxed at the rate from line 010 for the period from the beginning of the year;
• Only payments that are subject to personal income tax are included.

The last point is very important for filling out line 020 6-NDFL. Those amounts that are exempt from income tax are not included in the accrued income for calculation.

This includes only those incomes that are subject to personal income tax. The list of such amounts is given in clause 1 of Article 207 of the Tax Code of the Russian Federation. It is important that the list is open, that is, any income accrued in favor of individuals that is not included in the number of non-taxable amounts can be subject to personal income tax.

The list of payments that are not subject to personal income tax and are not included in field 020 of the 6-personal income tax calculation is given in Article 217 of the Tax Code of the Russian Federation.

Not included in line 020 of the 6-NDFL report:

• maternity benefits;
• amounts of compensation for personal injury;
• severance pay up to three monthly earnings (six for northern regions);
• financial assistance to family members of a deceased employee, as well as to victims of natural disasters;
• payment for vouchers to sanatoriums and dispensaries for the purpose of health improvement;
• payment for professional training and retraining;
• material gifts and financial assistance from the employer up to 4,000 rubles.
• others from Article 217 of the Tax Code of the Russian Federation.

What is included in field 020 of form 6-NDFL:

• wage;
• vacation pay;
• sick leave;
• vacation compensation;
• severance pay in excess of three average earnings (six for RKS);
• financial assistance over 4,000 rubles, except for the types of assistance listed above;
• dividends and other payments not included in the list of Article 217 of the Tax Code of the Russian Federation.

How to fill it out correctly?

To fill out line 020 in form 6-NDFL, you need to calculate the total amount of accrued income for all individuals for whom an organization or individual entrepreneur is a tax agent. This includes persons with whom employment and civil law contracts have been concluded.

The amount is considered a cumulative total from the beginning of the year.

For example:

• When submitting the report for the 1st quarter of 2022, amounts are given for the period from the beginning of January to the end of March 2022.
• When submitting calculations for the half year 2022 - from January to the end of June 2018.
• For the 3rd quarter of 2022 – from January to the end of September 2018;
• For 2022 – for the entire calendar year;
• For the 1st quarter of 2022 - for the period from the beginning of January to the end of March 2019, etc.

When filling out 6-NDFL at the end of each subsequent period, the amount to be reflected in line 020 will be equal to the indicator from line 020 of 6-NDFL for the previous period plus accrued income for the last quarter.

Important! Accrued income is indicated, not paid. That is, line 020 will include accruals that include personal income tax.

Thus, in order to correctly fill out line 020 in 6-NDFL, you must follow the following rules:

1. Consider only taxable amounts.
2. Sum up your income on a cumulative basis from the beginning of the year.
3. Take into account income that was accrued in the reporting period before tax (and not paid).

Read about filling out line 040 here.

Sample filling

The organization employs 5 employees who are paid monthly salaries.

Monthly accruals for all personnel in 2022 are as follows:

The organization fills out the 6-NDFL calculation for 9 months of 2022.

To fill out line 020, the total amount of accruals for the period from January to September is calculated as a cumulative total = 1,170,000.

Deductions are given to only one employee per child in the amount of 1,400 rubles.

Personal income tax on this amount = (1,170,000 – 1400*9) * 13% = 150,462.

With such initial data, a sample for filling out section 1 and line 020 in 6-NDFL will be as follows:

What are the differences between the lines in sections 1 and 2 of the 6-NDFL report

According to the algorithm for compiling 6-NDFL:

• Section 2 is formed on a cumulative basis from the beginning of the reporting year.

Read more here.

• Section 1 shows information only on personal income tax withheld for the last quarter. They are presented in terms of deadlines for sending withheld personal income tax to the budget.

Read more here.

Conclusion: line 110 (previously line 020) is formed as a cumulative total, separately for each tax rate applied in the period.

ConsultantPlus experts have prepared step-by-step instructions with explanations for filling out each line of the new 6-NDFL form. Get trial access to the system and move on to the Ready-made solution. It's free.

Example of filling out section 1 for 2020

An organization with 5 employees fills out form 6-NDFL for the 1st quarter of 2022, and in the first three months there were the following types of accruals (data are given in total for all employees):

• salary for January = 150000;
• salary for February = 123000;
• salary for March = 135000;
• vacation pay in February = 15,000;
• sick leave in February = 3000 (how to reflect sick leave in 6-NDFL);
• paid for business trip in March = 2500.

One employee has a child, he is entitled to a deduction of 1,400 rubles.

Of these accruals, only business trip payments are not subject to personal income tax; the remaining amounts are subject to taxation at a rate of 13% - the indicator in line 010 of the 6-personal income tax calculation.

Total accrued income for the 1st quarter = 150,000 * 3 months. + 15000 + 3000 = 468000 - this amount is shown in line 020.

In line 025, 0 is entered, since there were no dividend payments.

In field 030 - the amount of deductions for the 1st quarter of 2022 = 1400 * 3 = 4200.

In field 040 - the calculated tax on an amount equal to the difference in income and deductions (13% * (468000 - 4200) = 60294.

In field 045 - 0 is entered, since there were no dividend payments.

In line 050 - 0 is entered, since the organization does not have foreign workers with a patent who pay advance payments on their own.

060 — number of employees — 5.

070 - tax withheld, may differ from that calculated in line 040 (this field will include personal income tax withheld from wages for December 2022 (19318), and will not include personal income tax withheld from wages for March 2022 (17368)), that is, the tax must be withheld in size = 19318 + 19318 + 18148 = .

080 - set to 0, since there was no income from which the employer could not withhold income tax.

090 - set to 0, the employer did not return personal income tax due to excessive withholding.

An example of filling out lines in Section 1 of form 6-NDFL (including fields 020):

How line 110 (formerly line 020) should relate to other report lines

Control ratios for the report according to the form from the Federal Tax Service order dated October 15, 2020 No. ED-7-11/ [email protected] were sent by Federal Tax Service letter dated March 23, 2021 No. BS-4-11/ [email protected] In accordance with the letter, the information is on line 110 must in particular satisfy the following parameters:

• The amount on line 110 (formerly line 020) should not be less than in line 130 (formerly line 030) “Tax deductions”.
• The equality must be observed: (line 110 (formerly page 020) – line 130 (formerly page 030)) / 100 × line 100 (formerly page 010) (rate) = line 140 (formerly page 040). There is a margin of error for rounding. The error is calculated as 1 rub. for each individual included in the report, multiplied by the number of lines 021-022 of section 1 of the report.

Learn more about the KS in 6-NDFL from the article “Control ratios for checking the 6-NDFL form .

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.

Common mistakes on the topic “Line 020 6-NDFL”

Error:

The company's accountant did not reflect in line 020 6-NDFL the amount of financial assistance in the amount of 7,000 rubles provided to the employee, since this payment is not subject to income tax in the amount of 4,000 rubles.

According to the explanations of the Letter of the Federal Tax Service dated August 1, 2016 No. BS-4-11/13984, if the amount of any employee’s income is partially not subject to personal income tax, but some part of it is subject to income tax, the income is fully reflected on line 020, but in this case, the non-taxable part of the payment is included in line 030 “Deductions”. In the case we are considering, the amount of 7 thousand rubles is reflected on line 020, and the amount of 3000 rubles (7000 rubles - 4000 rubles non-taxable amount) - on line 030 6-NDFL.

How to show in line 110 (formerly line 020) payments not subject to personal income tax

Amounts of payments to individuals that are completely exempt from personal income tax are not included in the calculation of tax. Taking into account the above explanations about the procedure for reflecting taxable income in 6-NDFL, as well as the requirements for control ratios, we can conclude that amounts not subject to personal income tax do not fall into the 6-NDFL report - neither in line 140 (formerly line 040), nor to line 110 (formerly page 020).

NOTE! If the income is not taxed only partially (for example, a limit of 4 thousand rubles for a gift to an employee from an enterprise), and the remaining amount in excess of the preferential amount is subject to personal income tax, such income should be included in line 110 (previously 020). In this case, the non-taxable part is indicated in line 130 (formerly line 030) “Deductions”. This is the position of the Federal Tax Service of Russia, set out in letter No. BS-4-11/13984 dated 08/01/2016.

For more information on the nuances of forming 6-NDFL in this case, read the material “Procedure for filling out line 130 in the 6-NDFL form.”

What amounts to indicate on line 020 6-NDFL in the case of a foreign worker on a patent

Let us turn to clause 6 of Art. 227.1 Tax Code of the Russian Federation. It states that foreigners working in Russia on the basis of a work patent are required to pay a fixed advance payment for personal income tax. The employer subsequently offsets the amounts paid when subsequently withholding income taxes from the employee's salary.

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Let's look at the situation using a specific example. The Uzbek received a patent for employment in the Moscow region and got a job in the warehouse of the Auchan store. In January 2022, he earned 33,000 rubles. The accountant calculated personal income tax at a rate of 13%:

33,000 rub. x 13% = 4,290 rubles.

The fixed payment for a patent in the Moscow region in January 2022 amounted to 5,092 rubles

. The “cost” of the patent is taken into account when calculating personal income tax on future salaries. It turns out that the employer acting as a tax agent of a foreigner does not have personal income tax to pay for the employee, because the advance payment for the patent turned out to be more than the amount of personal income tax payable. Let's discuss what information should be reflected in form 6-NDFL (Letter of the Federal Tax Service of Russia dated May 17, 2016 No. BS-4-11 / [email protected] ):

• The amount of income of an employee - an individual for whom the employer is a tax agent - is subject to reflection in the tax registers as of January 31, 2022.
• A salary of 33,000 rubles must be entered when generating 6-personal income tax for the first quarter of the year. It is indicated in line 020 of section 1.
• Based on data from tax registers and control ratios, personal income tax in the amount of 4,290 rubles is shown on line 040 of section 1.
• Since there is no personal income tax payable, we enter the amount of 4,290 rubles in line 050 “Fixed payment amount” - this is the amount that the employer considered to reduce the personal income tax payable.

A foreign employee works under a patent: what will fall into line 110 (formerly line 020)

An employee who has a patent pays fixed payments on it for himself, which are taken into account when calculating personal income tax for such an employee (clause 6 of Article 227.1 of the Tax Code of the Russian Federation). At the same time, it is not uncommon for the patent payment to exceed the amount of personal income tax calculated from the salary. Let's look at how this is reflected on line 110 (formerly p. 020) with an example.

Example

A foreign employee on a patent worked until November 2022 for a salary of 25 thousand rubles. Personal income tax amount from 25 thousand rubles. will be 3,250 rubles. The November payment for a patent, transferred in advance, is 4,200 rubles.

That is, there will be no tax payable to the budget by the tax agent - the employer. But what should be shown in section 2 of the 6-NDFL report?

Taking into account the provisions of Art. 226 and 223 of the Tax Code of the Russian Federation, the amount of income in respect of which the employer acts as a tax agent should be reflected in the tax registers as of November 30, 2021 (clause 2 of Article 223 of the Tax Code of the Russian Federation). Consequently, when filling out the 6-NDFL for 2022, this salary is 25 thousand rubles. should be included as part of line 110 (formerly line 020) of section 2.

In accordance with the control ratios and the same tax registers, the tax amount is 3,250 rubles. should be shown as part of line 140 (formerly line 040) in the same section.

And to show in 6-NDFL the fact that the tax has already been paid, there is line 150 (previously page 050) “Fixed payment amount”. You need to indicate 3,250 rubles in it. (the amount accepted to reduce the tax calculated by the tax agent).

(The example was prepared using the explanations of the Federal Tax Service in letter dated May 17, 2016 No. BS-4-11/ [email protected] )

Read more about the procedure for filling out line 150 (formerly 050) of 6-NDFL here.

How to reflect salary in 6-NDFL

According to the Labor Code of the Russian Federation, employers must pay their employees at least twice a month. Specific terms of payments are established in employment contracts, collective agreements and other local documents. The completion of the personal income tax calculation depends on the date of recognition of income.

Carryover income

If settlements with employees are made in the month following the month of accrual, then the amounts paid must be reflected in 6-NDFL in a special manner. For example, salaries for June are paid in July. In this situation, wages will be reflected in the half-year report in the second section, and the personal income tax withheld from it will be reflected in the 9-month report.

Example 1. In January-June 2022, 15 people worked. During the period under review, employees were only paid salaries. The collective agreement stipulates that payments are made on the 5th and 20th of the month. Personal income tax is not withheld from advances and their payment is not reflected in 6-personal income tax.

Accruals to Zeus LLC for January-June 2022:

• accrued income - 3,100,000 rubles;
• provided tax deductions - 81,200 rubles;
• calculated tax - 392,444 rubles - (30) × 13%;
• tax for June 2022 - 36,520 rubles.

In the half-year report, accrued income (3,100,000) is indicated on line 110, deductions provided to employees (81,200) on line 130, calculated tax (392,444) on line 140. Next, line 120 reflects the number of employees to whom the organization accrued income (15), on line 160 - withheld tax from wages for January - May (355,924). Personal income tax from salaries for June is not included in line 160, since it will be paid only in July and the tax will be withheld at the same time.

In Section 1, personal income tax from salaries for June is also not included, since it will be withheld in July.

Section 2 of the calculation of 6-NDFL of Zeus LLC for the first half of 2022:

Let's consider how Zeus LLC will reflect the December 2021 salary in the report.

The day of final settlement with employees - the 5th - falls on the January holidays. According to the Labor Code of the Russian Federation, in this case, wages must be paid on the last working day of December - the 30th. Then the salary is reflected in the standard manner in the first and second sections of the calculation for 2022. In this case, in field 021 of Section 1 the next working day for payment of income is indicated, and in field 022 - the withheld personal income tax. In section 2, the salary amount will be reflected in lines 110 and 112, and personal income tax from it in lines 140 and 160.

Final payment by the end of the month

If an organization pays employees before the end of the month, then 6-NDFL is filled out in the usual manner. Let's assume the salary for June 2022 is paid on June 30th. In the calculation of 6-NDFL for the half-year, in field 021 of Section 1 the next working day after the payment of income will be indicated - 07/01/2021. In field 022 the withheld personal income tax will be indicated. The salary amount is included in fields 110 and 112 of Section 2, and personal income tax from it is included in fields 140 and 160.

Example 2. At Mercury LLC, the payment of wages - the final payment for the month - is set for the last day of the month. The accrual amounts for April-June 2022 are shown in the table.

The tax was withheld on the day the income was paid. The accountant of Mercury LLC reflected the accruals in the calculation of 6-NDFL for the six months. In lines 021, he reflected the date of personal income tax withholding from wages - the working day following the payment days. In lines 110 and 112 he showed the amounts of accruals, and in lines 140 and 160 the withheld tax.

Payments upon dismissal

Upon dismissal, an employee is paid his earnings for the month worked and compensation for unused vacation. In this situation, tax on monthly income and compensation is withheld on the day of payment and transferred on the next business day. If salary and compensation are paid at the same time, then in 6-NDFL they are summed up and reflected together, if on different days, then each payment is reflected separately.

Example 3. An employee of Venera LLC resigned on June 16, 2021. On the day of dismissal, June 16, he was paid wages for June (23,450 rubles) and compensation for unused vacation (11,710 rubles). Payments were made on the same day, so they will fall on one line in section 1.

Simultaneous payment of salary and sick leave

For some payments - annual leave, sick leave, etc. – there are special rules for withholding and transferring income tax. So, for sick leave and vacation payments, the day the tax is transferred is the last day of the month for which they were paid.

Example 4. On 06/05/2021, she paid the employee wages for May in the amount of 28,000 rubles and sick pay in the amount of 4,300 rubles. The tax on wages amounted to 3,744 rubles, and on sick leave - 559 rubles. Since the tax on income for the month must be transferred on the next working day after deduction, and from sick pay - on the last day of the month, payments are indicated separately in 6-NDFL.

Income accrued but not paid

If an organization accrued wages to employees, but did not pay it at the time of filing the calculation, it does not need to be included in 6-NDFL. After paying income to employees, you must submit an updated 6-NDFL for the period in which the salary was accrued.

If at the time of submitting the calculation the salary has already been paid, then it is reflected in 6-NDFL in the standard manner. During the period of salary calculation in 6-NDFL, fields 110, 112 and 140 of section 2 are filled in, and in 6-NDFL for the period of income payment and personal income tax withholding, section 1 and field 160 of section 2 will be filled in.

Payment of bonuses

Regarding bonuses, there are some features of how they are reflected in the report. So, if the bonus is part of the salary and is paid monthly, then its amounts are reflected along with the salary. And if the bonus is a one-time bonus, for example, for a holiday, and it is not tied to the date of salary payment, then it will be reflected separately, because the tax payment deadline is different

Example 5. At LLC Saturn, the bonus regulations establish a monthly bonus of 5,000 rubles. In May 2021, the amount of income accrued to employees, taking into account monthly bonuses, amounted to 360,000 rubles. Payments to employees are made on the 5th and 20th of the month. In May, one of the employees had an anniversary; in honor of this, on May 21, 2021, she was given a bonus of 10,000 rubles. The accountant reflected the indicated accruals in 6-NDFL for the six months.

Payment of income according to GPA

Payments under a civil law contract differ from payments under an employment contract, when personal income tax is withheld from income on the next working day, but from an advance payment it is not withheld at all and is not reflected separately in 6-NDFL. Recognition of income under the GPA occurs on the day of payment to an individual, including advances, tax is withheld on the day of actual payment, and transferred no later than the next day.

Example 6. Uran LLC paid V.V. Vasilkov according to the GPD. June 14, 2022 advance payment in the amount of 22,000 rubles, advance tax - 2,860 rubles. The accountant transferred to Vasilkov V.V. advance minus tax. The final payment in the amount of 10,000 rubles was made on June 30, 2022.

The calculation of 6-NDFL will be as follows.

Partial income taxation

Some income received by individuals is not taxed. However, in 6-NDFL they are indicated in full. For example, gifts worth up to four thousand rubles are not subject to taxation. If the amount of the gift is more than the amount established by law, then the tax is calculated only on the excess amount. Then the second section of the calculation will reflect the entire amount of the gift - line 110, line 130 indicates the non-taxable part of the income. The first section indicates the full amount of the calculated tax.

If the income is completely exempt from income tax, for example, state benefits or gifts worth up to 4,000 rubles, it does not need to be indicated in the report.

Example 7. On June 3, 2022, Neptune LLC gave its employee a gift, the cost of which was 7,000 rubles. And on June 4, the woman received earnings for May 2022 in the amount of 25,000 rubles, from which the accountant withheld tax on the gift. There were no further accruals during the reporting period. The 6-NDFL report for the half-year will be filled out as follows:

In the first section, line 020 indicates the amount of tax on wages and gifts - 32,000 rubles × 13%. On lines 021 and 022, the transfer period and the amount of personal income tax.

In the second section, line 110 indicates the amount of income in the form of salary and gift, and line 130 indicates the tax-free amount of the gift - 4,000 rubles. The tax on wages will be 3,250 rubles (25,000 × 13%), on a gift - 390 rubles ((7,000 - 4,000) × 13%). Since the tax is withheld, it will be reflected in lines 140 and 160.

Results

The algorithm for generating line 110 (previously line 020) in 6-NDFL is determined by order No. ED-7-11/ [email protected] and the requirements of the Tax Code of the Russian Federation. All other explanations by authorized persons and bodies must comply with the principles established by these regulations.

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Line 020 and its features

Federal Tax Service Order No. ММВ-7–11/450 contains only brief and superficial instructions, which can be indirectly referenced in the process of filling out the declaration, but which, however, does not give any idea about the rules for filling out each specific line. Taking this problem into account, the Federal Tax Service has issued a number of explanatory letters, including those related to line 020, so it is now known which income should be included in it and which should not.

Line 020 includes all income of individuals that by law must be subject to income tax. This line refers to the first section of the 6-NDFL declaration and has its own very important features. Unlike the lines located between numbers 060 and 090, which contain general (i.e., aggregate) data on absolutely all applied tax rates, lines 010–050 include indicators for each rate separately.