Personal income tax on vacation pay in 2021

What is personal income tax?

Personal Income Tax stands for “Personal Income Tax”. The name makes it clear that this tax is imposed on individuals, and specifically on any citizen who has any form of income .

Moreover, income can be not only in the form of wages, but also, for example, from the sale or rental of real estate.

Your employer, in accordance with tax law, must perform the functions of your tax agent, that is, collect part of the funds from you and transfer them to the budget in the form of taxes . Thus, the employer in this sense does most of the paperwork for you.

If you do not have an employer and you have other sources of income - for example, by renting out property, then you are your own tax agent and must submit a tax return to the inspectorate yourself.

Delay in filing a declaration will result in a fine , but subsequent filing cannot be avoided.

Unified declaration form: 3-NDFL, it must be submitted at the end of the annual tax period, that is, before the end of April thirtieth of the next year.

Reflection in 6-NDFL of vacation pay paid separately and together with salary

How to reflect vacation pay in 6-NDFL? In most cases, situations regarding personal income tax on vacation pay come down to 2 options:

vacation pay is paid separately from salary as it accrues - then they are shown in separate lines of section 2 of form 6-NDFL for two reasons: there is a specific deadline for paying income and a special deadline for paying personal income tax on it;
vacation pay is paid along with the salary (for example, during a vacation followed by dismissal) - in this case, they still need to be shown in separate lines of section 2 of form 6-NDFL, since with a single deadline for paying income, the deadline established for paying personal income tax will be different from him.

Thus, in Section 2 6-NDFL, vacation pay, as a rule, will be reflected separately from other payments made due to a discrepancy in the deadline for paying personal income tax on them (letter of the Federal Tax Service of Russia dated May 11, 2016 No. BS-4-11/8312). In section 1 of this form, they will be included in the total amounts of income accruals made during the reporting period (line 020), tax withheld from this income (line 040) and tax actually withheld (line 070).

At the border of periods, the deadline for paying personal income tax on vacation pay, subject to the general procedure for transferring it to the next working day if it falls on a weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation), may move to the quarter following the reporting period. In such a situation, lines 020, 040 and 070 will be filled in during the income payment period, and section 2 will contain data on this payment only in the next reporting period.

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Tax deduction

This is an amount that reduces the percentage of income on which tax is withheld. In a sense, this is a benefit that the state provides to certain categories of citizens .

You have the right to return the tax paid from the state budget on one or another basis, that is, to receive cash. deduction. A deduction can be obtained in certain life situations, since the state tries to support certain segments of the population.

Here are examples of such life situations and cash. deductions:

Standard deduction for children;
Standard deduction for yourself;
For tuition expenses;
For treatment;
For those who are saving for retirement;
Property deduction;
When selling a home.

Do not confuse vacation pay and compensation for unused vacation

Despite the fact that such compensation is paid to the resigning employee for vacation days not taken, it is not vacation pay. And for personal income tax purposes, compensation for unused vacation is considered received on the last day of work of the employee who quits. Of course, provided that the compensation is paid on time - on the last day of work (clause 2 of Article 223 of the Tax Code of the Russian Federation). And the tax on this compensation must be transferred no later than the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation). Taking into account these features, information about the amount of compensation paid and the tax on it should be reflected in 6-NDFL.

Payment deadlines

Tax payment deadlines for persons paying tax themselves:

Paying	Payment deadlines
Individual (not Individual Entrepreneur)	No later than July 15th following the reporting year.
Individual entrepreneur	Advance payments for personal income tax are transferred to the state budget upon notifications from the Federal Tax Service no later than July 15, November 15 of the reporting year, and January 15 of the following year. The final annual tax will be transferred to the state budget no later than July 15th following the reporting year.

Deadlines for tax payment by tax agents:

Income	Payment deadlines
Official salary: Advance (half a month); Full payment (for the whole month).	Attention! All personal income tax from wages (including advance payments) will be transferred to the state budget only times after the final monthly calculation. Personal income tax is paid after a maximum of 1 day of salary payment.
Other labor benefits.	Tax transfers are made on the last day of the month when this income was paid, and no later.
Dividends.	When dividends are paid by a limited liability company , tax must be paid before the day following the day on which the dividends are paid. When dividends are paid by a joint stock company , the maximum period is a month from the time of payment of dividends.

How to show carryover vacation pay and their recalculation?

How to reflect vacation pay that transfers to another month or quarter in form 6-NDFL? This is done according to the general rules:

Payment from vacation pay

Starting in 2021, changes have appeared in the collection of personal income tax when an employee of an enterprise goes on vacation.

Taking into account that the employer works as a tax agent, nuances have emerged in the withholding of this tax on vacation pay , the time of its payment to the state budget, as well as what date should be recognized as the time of receipt of income.

If the employee and the employer have entered into a labor contract, then the employer, in accordance with the Labor Code of the Russian Federation, undertakes to provide the employee with paid leave of up to 28 calendar days once a year .

Such leave is called the main one, but at the same time, some categories of workers, if they are employed in particularly dangerous or geographically unstable regions, or in industries with hazardous working conditions, are also entitled to special additional leave for a period of at least seven calendar days.

Learn more about providing additional paid leave here.

An employee learns of his right to leave directly from his employer only after he has worked without interruption for 6 months in a row, although in some cases employees are granted leave earlier if both parties agree .

At the same time, the following categories of employees may go on vacation without the consent of the employer in less than six months:

women planning to go on maternity leave;
minors;
who have adopted a child under 3 months into their family.

If an employee falls into one of the listed cases, then only his written statement (in accordance with Article 122 of the Labor Code of the Russian Federation).

At least three days before the employee goes on vacation, the employer is obliged to pay him vacation pay . The amount of payments is calculated based on the employee’s average daily earnings, and this figure is then multiplied by the number of vacation days.

Vacation funds must be transferred to the employee’s personal account or issued in cash.

Vacation pay along with salary in 6-NDFL: example

Let us demonstrate with an example how to reflect vacation pay along with salary in 6-NDFL.

Example. Lotos LLC employs two people:

general director - with a salary of 50,000 rubles;
chief accountant - with a salary of 35,000 rubles.

The chief accountant receives a monthly standard tax deduction for an only 7-year-old child in the amount of 1,400 rubles.

On May 5, the company paid the general director vacation pay in the amount of 45,000 rubles.

All payments accrued in favor of employees are presented in the table below.

Month of income accrual	Type of income	Amount of accrued income, rub.	Personal income tax (13%), rub.
January 2017	Salary	85 000	10 868*
February 2017	Salary	85 000	10 868
March 2017	Salary	85 000	10 868
April 2017	Salary	85 000	10 868
May 2017	Salary	52 500	6 643
May 2017	Vacation pay	45 000	5 850
June 2017	Salary	80 200	10 244
TOTAL:	X	517 700	66 209

The organization has established the following payment deadlines:

for the first half of the billing month - the 20th day of this month;
for the second half of the billing month – the 5th day of the next month.

Lotos LLC filled out the calculation on form 6-NDFL for the first half of 2017 as follows.

Section 1 of 6-NDFL calculation

Filled with a cumulative total from the beginning of 2021 (in our example, until June 2021).

line 010 – 13 / indicates the rate at which personal income tax is calculated and withheld from the income of individuals;

line 020 – 517,700 / indicates the total amount of income (including vacation pay) accrued to individuals for the period January – June 2017;

line 030 – 8,400 / indicates the amount of tax deductions provided to individuals for the period January – June 2021;

line 040 – 66 209 / indicates personal income tax calculated from the income of individuals;

line 060 – 2 / indicates the number of individuals who received income (including in the form of vacation pay) at all tax rates;

line 070 – 55,965 / indicates personal income tax withheld from the total amount of income paid to individuals at all tax rates for the period January – June 2021.

Note! Since personal income tax from wages accrued for June 2021 will be withheld only in July when it is actually paid, this means that the corresponding amount of tax will not be included in the line 070 indicator.

Section 2 of 6-NDFL calculation

Filled out only for the last 3 months of the reporting period (in our example, April - June 2021).

Information on payment of income for March.

By the way! If an operation begins in one reporting period and ends in another, then in section 2 of form 6-NDFL it is reflected in the completion period. And the moment the transaction is completed corresponds to the period in which the deadline for paying the tax occurs. Thus, the salary for March 2021, paid in April, will be included in the report for 6 months, and for June - only in the report for 9 months.

line 100 – 03/31/2017 / indicates the date of receipt of income by individuals; for wages - this is the last day of the month for which it is accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation);

line 110 – 04/05/2017 / indicates the date of deduction of personal income tax from wages, which coincides with the date of its payment to employees (paragraph 1, clause 4, article 226 of the Tax Code of the Russian Federation);

line 120 – 04/06/2017 / indicates the deadline for the transfer of personal income tax; for wages - this is the day following the day of its payment (paragraph 1, clause 6, article 226 of the Tax Code of the Russian Federation);

line 130 – 85,000 / indicates the amount of wages accrued to employees;

line 140 – 10,868 / indicates personal income tax withheld when paying salaries to employees.

Information on payment of income for April (see above for explanation of lines).

on line 100 – 04/30/2017;

on line 110 – 05/05/2017;

on line 120 – 05/10/2017;

Remember! If the tax payment deadline established by the Tax Code of the Russian Federation falls on a weekend or non-working holiday, then it is postponed to the next working day following the weekend or holiday (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

on line 130 – 85,000;

on line 140 – 10,868.

Information about payment of income for May.

Note! In section 2 of form 6-NDFL, “salary” and “vacation” payments are reflected in separate blocks, since different deadlines for tax payment are established for these types of income (paragraph 1 and paragraph 2 of paragraph 6 of Article 226 of the Tax Code of the Russian Federation).

1) Vacation pay

on line 100 – 05.05.2017 / the date of actual receipt of income is indicated; for vacation pay, this is the date of their payment to individuals (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation);

on line 110 – 05.05.2017 / the date of withholding personal income tax from vacation pay is indicated, which coincides with the date of their payment to individuals (paragraph 1, clause 4, article 226 of the Tax Code of the Russian Federation);

on line 120 - 05/31/2017 / the deadline for the transfer of personal income tax is indicated, for vacation pay - this is the last day of the month in which they were paid (paragraph 2, clause 6, article 226 of the Tax Code of the Russian Federation);

line 130 – 45,000 / indicates the amount of vacation pay paid to individuals;

line 140 – 5,850 / indicates personal income tax withheld when paying vacation pay to individuals.

2) Salary (see explanation of lines above).

on line 100 – 05/31/2017;

on line 110 – 06/05/2017;

on line 120 – 06/06/2017;

on line 130 – 52,500;

on line 140 – 6,643.

A completed sample calculation according to Form 6-NDFL of Lotos LLC for 6 months of 2021, which reflects vacation pay along with salary, is presented below.

Tax agent obligations

Article 226 of the Tax Code of the Russian Federation implies that enterprises and individual entrepreneurs from whom individuals. person received income are required to serve as tax agents for these individuals. persons, that is, withhold and credit personal income tax to the state budget.

This also applies to vacation payments at the same rate as for salaries:

13% if the employee is a tax resident of the Russian Federation (that is, he was in Russia for at least 183 days over 12 months continuously);
30% if the employee is a tax non-resident.

In the usual case, the tax agent transfers the personal income tax of the organization’s employee to the tax authority at its location.

If this organization has separate divisions, then the income tax withheld from employees of these divisions is sent to the tax departments at the places of registration of those same divisions.

Entrepreneurs who use the Imputation and Patent taxation system transfer tax on personal income at the place of their business . These provisions come from par. 7 p. 226 of the Tax Code of Russia.

Violations of the duties of a tax agent imposed on the employer, and delay or failure to withhold or transfer personal income tax from wages, vacation pay, and other income are punishable by a fine in accordance with Article 123 of the Tax Code of the Russian Federation.

The penalty is 20% of the amount of tax not withheld or remitted.

Before changes were made to Article 226(6) of the Tax Code, there was a single general principle for transferring personal income tax to the budget in cash. agents:

no later than on the day of receiving direct income, having received money in cash at a bank cash desk or by direct transfer to a bank card;
on the next day of payment of income, but if the form of payment differed from the standard, for example, in the form of cash in hand.

Some of the problems in this topic regarding the crediting of “holiday” taxes are mainly explained by the fact that Russian legislation did not have clear definitions in this regard .

The problem is that Federal Labor Law classifies vacation pay as one of the parts of an employee’s salary . Thus, Article 136 of the Labor Code of Russia, which stipulates the procedures and time for payment of wages, determines that payment for vacation is made no later than three days before it begins.

Federal Law No. 113 of May 2, 2015 established that tax is credited on payments to an employee within the current time frame:

Form of income	Tax payment deadline
Salary	No later than after payday
Income in kind	No later than the day you receive it
Sick leave (disability benefit)	No later than the last day of the month when it was paid
Vacation pay	No later than the last day of the month when they were paid

Thus, it becomes clear when personal income tax should be paid on vacation pay: no later than the last day of the month in which the funds were paid.

New deadlines for paying holiday taxes in 2018 will allow the company’s accounting department to transfer personal income tax from several of its employees at the same time.

This is a great opportunity to save time, especially in the summer when many employees go on vacation.

In addition, personal income tax on disability benefits in the current year can be paid only by order of the owner of the account with personal income tax on vacation pay, if they were paid in the same month.

The following should be noted: the law of May 2, 2015 No. 113-FZ only changed the deadline for paying tax on vacation pay in 2021, that is, tax deductions to the state budget. But calculation and deduction from vacation pay, as before, is made when they are paid (Article 226(4) Tax Code of Russia).

What is the difference between vacation pay and sick pay in terms of personal income tax?

Form 6-NDFL, along with regular payments subject to personal income tax, includes vacation pay and sick pay. Unlike wages paid every half month (Article 136 of the Labor Code of the Russian Federation), they are calculated:

vacation pay - when taking a vacation with payment no later than 3 calendar days before its start (Article 136 of the Labor Code of the Russian Federation);

ATTENTION! In order not to make a mistake with the date of payment of vacation pay and not to incur a fine from the labor inspectorate and interest for late payments to employees, read our publication “If vacation is from Monday, you cannot issue vacation pay on Friday.”

sick leave - within 10 calendar days after receiving the relevant document from the employee and is paid along with the next salary (Clause 1, Article 15 of the Law of the Russian Federation “On compulsory social insurance in case of temporary disability and in connection with maternity” dated December 29, 2006 No. 255- Federal Law").

If there are differences in the timing of accruals and payments for vacation and sick leave, there are the same rules for determining:

the date of recognition of income as received for the purposes of calculating personal income tax - it corresponds to the date of payment of income (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation);
deadline for paying personal income tax - it is the last date of the month in which payments are made (clause 6 of article 226 of the Tax Code of the Russian Federation).

Regarding the last period, vacation pay and sick leave differ from all other income, personal income tax on which must be paid no later than the first working day following the day of payment (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Because of this feature, in 6-NDFL, vacation and sick leave in most cases will be shown separately from other payments.

Read about the features of accounting for salary advances in 6-NDFL in the article “How to correctly reflect an advance in the 6-NDFL form (nuances)?”

Enum examples

Let's demonstrate a couple of tax transfer options from 2017 to show the changes in the system:

So, the employee applied for leave from 06/05/17 for 28 days. Payments must be made in his favor no later than three working days before the start of the vacation, so the company’s accountant must make the payment already on 06/02/17. Tax payment in this case is carried out no later than 06/30/17 , but it can be paid earlier.
Here is another example: an employee goes on vacation from 06/01/17 . In this situation, vacation pay must be paid no later than 05/29/17. The difference is that the month of payment is different, so the personal income tax transfer must be made no later than 05/31 .

Vacation pay in 6-NDFL

In order to correctly fill out 6-NDFL regarding the reflection of vacation pay, you need to understand when such income is considered received for personal income tax purposes and when tax should be transferred to the budget from this income.

So, vacation pay is considered received on the day of its payment, and the tax on these amounts must be transferred to the budget no later than the last day of the month in which they were paid (clause 1, clause 1, article 223, clause 6, article 226 of the Tax Code of the Russian Federation) . Thus, reflect vacation pay in 6-NDFL for 9 months like this.

In Section 1:
on page 020, indicate the entire amount of vacation pay (including personal income tax) paid for 9 months;
on lines 040 and 070, indicate the amount of personal income tax on vacation pay paid for 9 months.
In Section 2 of the calculation for 9 months, as a general rule, it is necessary to fill in as many blocks of lines 100 - 140 as the number of vacation pay payment dates that fell in July - September. But since September 30 is a Sunday, the deadline for paying personal income tax on September vacation pay falls already in October (10/01/2018). Accordingly, information about September vacation pay and personal income tax from them should fall into section 2 of the already annual 6-personal income tax (Letter of the Federal Tax Service dated 04/05/2017 No. BS-4-11 / [email protected] ).

On the lines themselves, enter the following:

on pages 100 and 110 – dates of payment of vacation pay for July and August;
on page 120 - “07/31/2018” - for July vacation pay, “08/31/2018” - for August vacation pay;
on line 130 – the amount of July/August vacation pay;
on page 140 – personal income tax on July/August vacation pay.

Tax on unused vacation

When an employer terminates an employment contract with an employee, a situation is often created where he has unused rest days . In accordance with Article 127 of the Labor Code, in this case, the employee is required to pay financial compensation for each of the unrealized vacation pay.

There is another option - to send the employee to rest, provided that he will be fired in the future, only the employee must agree to this himself, in writing.

Does the employer have the right to pay for unused vacation pay in cash if the employee does not intend to quit? There is an indication on this subject in Article 126 of the Labor Code: it allows vacation to be replaced with money, but only vacation that exceeds the standard 28-day vacation can be replaced.

Thus, the article describes not ordinary, but extended basic or additional leave, which can be replaced with material resources at the request of the employee himself .

In addition, for certain categories of workers it is prohibited to pay monetary compensation without dismissal. These include:

Minors and pregnant women;
Workers employed in industries with particularly dangerous or unhealthy working conditions (in this case, only additional leave applies).

Cash compensation payments are considered personal income. persons and like everyone else are taxed.

But at the same time, unlike payments from vacation, personal income tax on compensation income is paid to the state budget on the maximum day of payment.

In the 2-NDFL certificate, the income data codes will also be different:

2012: vacation pay;
4800: cash compensation payments.

If there was a recalculation of vacation pay

If in the 3rd quarter you, for any reason, recalculated vacation pay paid in the 1st or 2nd quarter, then the reflection of these amounts in the 6th personal income tax depends on in which direction the recalculation was made (Letter from the Federal Tax Service for Moscow dated March 12, 2018 No. 20-15/049940). If after recalculation the amount of vacation pay has increased, then reflect information about it in sections 1 and 2 of the 6-NDFL calculation for 9 months (except for the case when the recalculation was made in September - reflect this recalculation by analogy with September vacation pay). If, as a result of recalculation, the amount of vacation pay has decreased, then the employer will have to submit an update for the period in which the original amount of vacation pay was reflected.

Difficulties in the question of when to transfer personal income tax from vacation pay

Such difficulties in this matter occurred until 2021, since the moment of transfer of personal income tax on them was not established by law.

Tax Code in sub. 1 clause 1 art. 223 determines that the actual moment of receipt of income in cash should be recognized as the day when the payment was made. In relation to current accounts, this is the day on which funds are transferred to the taxpayer’s account or to third parties.

But there is one more rule: when paying for labor, the date of receipt of income is the last day of the month in which this income was accrued. This rule is contained in paragraph 2 of the same article of the Tax Code of the Russian Federation.

Clause 6 of Art. also added to the difficulties in accurately determining the moment. 226 of the Tax Code of the Russian Federation as amended, valid until 2021. It stated that the tax agent must transfer the withheld personal income tax no later than the day on which the money for payment of income is received from the bank or transferred to the taxpayer’s account. If the situation is different, then the tax agent is obliged to transfer personal income tax to the budget the next day after the taxpayer receives income.

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