Payment of personal income tax upon dismissal in 2021

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.

Transfer deadlines

In order not to violate the law and transfer personal income tax to the budget on time, you need to be guided by the deadlines shown in the table:

The procedure for issuing salaries	On what day should personal income tax be transferred?
To an employee’s bank plastic card (according to the salary project)	At the same time when the salary is transferred to the card or the next day
In hand cash, previously withdrawn from the organization’s bank account	At the same time when funds are withdrawn from the account or on the next day
In hand from the cash register or from the proceeds received during the day	At the time of payment or the next day

The letter from the Ministry of Finance explains that the established deadlines for transferring taxes to the treasury apply not only to the wages themselves, but also to all other money due to the employee.

It turns out that along with the salary tax, personal income tax must be deducted from benefits and compensation for unspent vacation. If such payments are made simultaneously, the tax from them must also be transferred to the budget together.

Vacation pay in 6-NDFL

As a general rule, in the calculation of 6-NDFL, information about vacation pay must be reflected in the period in which they were paid. An exception is if you paid vacation pay in the last month of the quarter and its last day falls on a weekend (non-working) day. Then the deadline for transferring personal income tax on vacation pay will come in the next period. The date of actual receipt of income in the form of vacation pay is the day of their payment. Therefore, in the calculation, reflect only paid vacation pay, and there is no need to indicate vacation pay that is accrued but not paid.

Such vacation pay must be included in section. 2 in the period of their payment, and in Sec. 1 calculation of 6-personal income tax already in the next period. For example, if vacation pay is paid in December and December 31 is a day off, in section. 2 they need to be included for this year, and in Sect. 1 – in the first quarter of next year.

In Sect. 1 needs to be reflected:

in field 020 – tax withheld (including from vacation pay), the payment deadline for which falls in the last three months of the reporting period;
in field 021 – the last day of the month in which vacation pay was paid. If it falls on a weekend (non-working) day, then indicate the working day following it;
in field 022 - the total amount of tax withheld (including holiday pay), the payment deadline for which falls on the date specified in field 021.

In Sect. 2 needed:

in field 110, include the amount of vacation pay in the total amount of income accrued for all individuals since the beginning of the year;
in field 112, include the amount of vacation pay in the total amount of income accrued under employment agreements (contracts) for all individuals from the beginning of the year;
in field 120 reflect the total number of individuals who received income, including in the form of vacation pay;
in field 140 indicate personal income tax calculated on all income from the beginning of the year, including vacation pay;
in field 160 , indicate the total amount of personal income tax withheld since the beginning of the year, including tax withheld from vacation pay.

When filling out the calculation for the tax period, information about vacation pay and the corresponding personal income tax is also reflected in the certificate of income and tax amounts of the individual. As a rule, they are presented as part of the generalized data in Section. 2 certificates and in the Appendix to it.

Is early payment of personal income tax for employees punishable?

The transfer of personal income tax by a tax agent to the budget before the established deadline does not lead to arrears, and the actions of the agent himself do not constitute an event and part of a tax offense established by Article 123 of the Tax Code of the Russian Federation, if the tax amounts are withheld from the income of individual taxpayers.

Responsibilities of a tax agent for personal income tax

The personal income tax agent is obliged to:

withhold the accrued amount of tax directly from the taxpayer’s income upon actual payment (clause 4 of article 226 of the Tax Code of the Russian Federation);
transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer (clause 6 of Article 226 of the Tax Code of the Russian Federation);
do not allow the payment of tax at your own expense (clause 9 of Article 226 of the Tax Code of the Russian Federation).

The obligation to pay tax must be fulfilled within the period established by the legislation on taxes and fees (clause 1 of article 45 of the Tax Code of the Russian Federation). The taxpayer has the right to fulfill the obligation to pay tax ahead of schedule. The rule on early payment of tax also applies to tax agents (clause 8, article 45, clause 2, article 24 of the Tax Code of the Russian Federation).

It is prohibited for a tax agent to pay personal income tax at his own expense.

Date of receipt of income for personal income tax withholding

Personal income tax must be calculated on the date of receipt of income (Article 223 of the Tax Code of the Russian Federation).

The date of receipt of income is the date on which income is recognized as actually received, which means that personal income tax must first be calculated and then withheld from it. This usually does not happen simultaneously.

Note that 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 the tax needs to be calculated. The tax base is determined taking into account personal income tax. The actual payment of income means that the person received in his hands what he earned. They give out money minus personal income tax. The withheld tax is transferred to the budget.

The amount of tax calculated on the date of receipt of income must be withheld directly from the taxpayer’s income upon actual payment (Clause 4 of Article 226 of the Tax Code of the Russian Federation).

Deadlines for personal income tax payment

For different types of income, different deadlines for transferring personal income tax to the budget are established.

The withheld personal income tax must be transferred to the budget within the following terms (clauses 1, 2 of Article 223, clause 6 of Article 226 of the Tax Code of the Russian Federation):

from wages, including the advance paid for the first half of the month - no later than the day following the day of payment of wages for the month (final payment);
from salary upon dismissal - no later than the day following the day of payment of salary upon dismissal;
from vacation and sick pay (including benefits for caring for a sick child) - no later than the last day of the month in which vacation or sick pay were paid (clause 6 of Article 226 of the Tax Code of the Russian Federation);
any other income, including income in kind - no later than the day following the day of payment of any other income.

Tax Agent Responsibility

If an agent was supposed to withhold and transfer personal income tax to the budget, but did not withhold and (or) transfer it, then the tax authority will fine him. The fine is established by part 1 of Article 123 of the Tax Code of the Russian Federation, which establishes the responsibility of the tax agent:

for failure to withhold tax or incomplete withholding of tax;
non-transfer of tax (tax was withheld but not transferred);
untimely transfer of tax (tax was withheld but not transferred on time);
incomplete transfer of tax (they withheld, but did not transfer the entire amount of tax).

The fine is 20% of the amount of tax that the agent did not withhold and (or) transfer to the budget.

A tax agent is exempt from liability under Part 1 of Article 123 of the Tax Code of the Russian Federation if the following conditions are simultaneously met:

the tax calculation (tax calculation) is submitted to the tax authority within the prescribed period;
in the tax calculation (tax calculation) there are no facts of non-reflection or incomplete reflection of information and (or) errors leading to an underestimation of the amount of tax to be transferred to the budget system of the Russian Federation;
the tax agent independently transferred to the budget the amount of tax not transferred on time and the corresponding penalties until the moment when he became aware of the discovery by the tax authority of the fact of untimely transfer of the tax amount or of the appointment of an on-site tax audit for such tax for the corresponding tax period.

When early payment of personal income tax is a violation

It happens quite often that the tax agent tries to pay the personal income tax budget ahead of schedule, before the payment of income. The reasons may be different. For example, as long as there is money in the account.

If the employer transfers personal income tax before paying wages, the tax will not be considered paid. This was stated in the decision of the Federal Tax Service of Russia dated 05.05.2016 No. SA-4-9/ [email protected] Federal Tax Service specialists noted that the obligation to transfer personal income tax to the budget arises from the tax agent only after the tax has actually been withheld from the funds paid to the taxpayer. Early transfer of funds cannot be considered as payment of personal income tax. Tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon actual payment, and payment of tax at the expense of tax agents is prohibited. Therefore, when, after the actual payment of wages, the withheld tax is not transferred, controllers have the right to charge additional personal income tax and penalties.

At the same time, the amount of tax excessively withheld by the tax agent from the taxpayer’s income is subject to refund (Article 231 of the Tax Code of the Russian Federation). But since the amount paid to the budget ahead of schedule is not withheld from taxpayers’ income, it cannot be offset against future payments, but can only be returned.

And the agent is obliged to transfer the tax actually withheld from the income of individuals to the budget within the established time frame.

Also in the letter of the Ministry of Finance of the Russian Federation dated December 15, 2017 No. 03-04-06/84250 similar explanations are given. It says that if a company transferred personal income tax to the budget ahead of schedule, that is, before it was withheld from the income paid, it violated the established procedure. Moreover, in this case it is not the tax that is transferred, but some erroneous amount. You can contact the Federal Tax Service with an application for its return. But at the same time, you must pay personal income tax again, but according to all the rules and regardless of whether the initial payment was returned from the budget or not.

The essence of the dispute

During the inspection of the individual entrepreneur, it was established that he transferred personal income tax to the budget before the actual payment of wages to employees. The inspectorate imposed a fine, but the agent, although he transferred the tax amounts ahead of schedule, ultimately did not do so at his own expense, which is prohibited. Later, he withheld personal income tax from employee income.

The resolution of the Arbitration Court of the Central District dated October 29, 2019 in case No. A54-8727/2018 states that the objective side of the offense specified in Article 123 of the Tax Code of the Russian Federation is formed by actions that result in arrears.

These actions are unlawful non-withholding and (or) non-transfer (incomplete withholding and (or) transfer) within the period established by the Tax Code of the Russian Federation of tax amounts subject to withholding and transfer by the tax agent. After all, as a result, either the tax amount did not go to the budget, or the budget received an amount that is not a tax.

But the judges indicated that the payment of personal income tax at the expense of the tax agent will take place when, when paying income, personal income tax is calculated and transferred to the budget, and is not withheld from the taxpayer’s income.

In this dispute, the inspectorate was unable to prove that the agent transferred the tax at his own expense. By transferring personal income tax in advance, individual entrepreneurs always withheld the calculated tax from the income of employees. That is, in fact, the costs of paying personal income tax have always been borne by taxpayers, as they should be. At the end of the tax period, neither taxpayers nor the tax agent have any debt.

Therefore, personal income tax transferred earlier than the established date, which is then withheld from income, can be offset against the tax payable later. This tax may be considered overpaid.

And the right to offset overpaid tax against future payments is given by Article 78 of the Tax Code of the Russian Federation, extending this right to tax agents (clause 14 of Article 78 of the Tax Code of the Russian Federation).

Sick leave in 6-NDFL

The date of actual receipt of income in the form of temporary disability benefits is the day of its payment. Therefore, in the calculation of 6-NDFL, only the benefits paid are reflected. A benefit accrued in one reporting period and paid in the next is reflected in the calculation for the next period.

As a rule, information about paid sick leave and the tax withheld from it and transferred to the budget is reflected in the calculation of 6-NDFL for the period in which the sick leave was paid.

An exception is the situation when sick leave was paid in the last month of the reporting period and the last day of this month is a day off (non-working day). In this case, the tax must be paid to the budget no later than the first working day of the next reporting period. Information about the benefit and personal income tax withheld from it must be reflected:

in Sect. 2 calculations for the reporting period in which sick leave was paid;
in Sect. 1 calculation for the next reporting period;
in the certificate of income and tax amounts of an individual (when filling out the calculation for the tax period).

In Sect. 1 must be reflected (clauses 3.1, 3.2 of the Procedure for filling out the 6-NDFL calculation):

in field 020 - the total amount of personal income tax, the transfer period of which falls on the last three months of the reporting period, including the tax withheld from sick leave;
in field 021 – the last day of the month in which sick leave was paid. If it falls on a weekend (non-working) day, then indicate the working day following it;
in field 022 - the total amount of personal income tax withheld (including sick leave), the transfer deadline for which falls on the date specified in field 021.

In Sect. 2 follows:

in field 110, include the amount of sick leave in the total amount of income accrued for all individuals since the beginning of the year;
in field 112, include the amount of sick leave in the total amount of income accrued under employment agreements (contracts) for all individuals since the beginning of the year;
in field 120 indicate the total number of individuals who received income, including in the form of benefits;
in field 140 reflect the personal income tax calculated on all income from the beginning of the year, including sick leave;
in field 160 reflect the total amount of personal income tax withheld since the beginning of the year, including the tax withheld from sick leave.

When reflecting sick leave in the calculation, follow the general rules for filling out the calculation.

When to transfer taxes from a fired person?

In the absence of force majeure circumstances, the employee receives his salary on the day of his dismissal. If he came for the work book later than the established deadline, then the salary is paid no later than the next day. But what should an accountant do with taxes? When does he need to deduct personal income tax when dismissing any of his employees in 2021?

To understand this situation, you need to carefully study the mentioned letter from the Russian Ministry of Finance. It provides key clarifications regarding timing.

Difficulties arise from the fact that employees most often quit without working for a month. In this case, the employer must pay income on the day of dismissal, which is enshrined in paragraph 2 of Article 223 of the Tax Code of the Russian Federation. But personal income tax on dismissal payments by agreement of the parties (and any other reasons) should be transferred maximum the next day after the day the last salary was issued. This is also the last day of work.

Financial assistance in 6-NDFL

Reflection of material assistance in the calculation of 6-personal income tax depends on whether it is subject to personal income tax.

Material assistance that is subject to personal income tax in full (i.e., without establishing standards below which it is not taxed) must be reflected in the calculation of 6-personal income tax.

Also reflect in the calculation of 6-NDFL material assistance paid in excess of the non-taxable amount, if it is established by the Tax Code of the Russian Federation (for example, 50,000 rubles). We recommend that material assistance paid within the non-taxable amount be reflected in 6-NDFL, since it can be paid several times a year and ultimately exceed the limit.

Financial assistance in the amount of up to 4,000 rubles. in the calculation of 6-NDFL for this reason. If you pay it several times a year and thus in one of the periods the non-taxable amount is exceeded, all assistance paid (both within the limit and above it) must be reflected in the calculation of 6-NDFL, taking into account a deduction in the amount of 4,000 rubles . in a year.

Assistance that is completely exempt from personal income tax (that is, without establishing standards beyond which it is taxed) does not need to be included in form 6-NDFL. For example, there is no need to reflect financial assistance in connection with the death of an employee or a member of his family.

In Sect. 1 of the 6-NDFL calculation, tax on material assistance is reflected if the deadline for its transfer falls on the last three months of the reporting period. Reflect it like this:

in field 020, include the personal income tax withheld from financial assistance, the transfer deadline for which falls on the last three months of the reporting period;
in field 021, indicate the deadline for transferring the tax;
in field 022, reflect the personal income tax, the payment deadline for which falls on the date specified in field 021.

If necessary, fill in other fields in section. 1.

In Sect. 2 calculations , reflect information about financial assistance as part of the generalized indicators as follows:

include the total amount of accrued and paid financial assistance in field 110;
include the non-taxable part of financial assistance (deduction amount) according to the code values of the taxpayer’s types of deductions in the indicator of field 130;
personal income tax calculated from material assistance in the total amount for the period, include field 140 in the indicator;
personal income tax withheld from financial assistance in the total amount for the period, include field 160 in the indicator.

When is tax time

In any organization, certain dates are assigned each month when employees receive salaries. Usually, money is given to employees on the following dates - the 5th or 10th.

The Tax Code of the Russian Federation establishes the deadline for transferring income tax to the budget. Thus, personal income tax from wages, in accordance with current regulations, must be received by the treasury no later than the next day after the payment of remuneration for labor. This period is set quite clearly and does not depend on the method of payment of salaries. The following situations are possible:

The organization transfers the salaries of its employees to bank cards. This means that personal income tax must be paid no later than the next day. The same procedure is relevant in the case of issuing money in person after first withdrawing it from a bank account.
Salaries are paid from the cash register (daily earnings). The tax must be transferred to the treasury before the end of the next day.

These rules are enshrined in paragraph 6 of Article 226 of the Tax Code of the Russian Federation. They are valid from 2021.

An enterprise accountant may have a question: when to pay personal income tax when dismissing an employee in 2021? After all, the previous rules do not apply if an employee leaves the company on a day other than the day the remuneration is issued. What to do in this case?

EXAMPLE

All employees receive their salary on the 5th of every month. One of the employees left the company on May 29.

When should he be paid? What about personal income tax upon dismissal in this case? Will the employee have to wait until June 5 or will the money be paid earlier? To resolve these issues, you must be guided by the letter of the Ministry of Finance No. 03-04-06/4831 dated February 21, 2013. More on this later.

Payments under GPA in 6-NDFL

Remunerations under civil contracts must be included in the calculation of 6-NDFL starting from the reporting period in which they were paid to the individual, since the day of actual receipt of such income is the date of their payment.

Please note that the date of signing the act for work performed or services provided does not matter.

In Sect. 1 of the 6-NDFL calculation, you need to reflect the amount of tax withheld from payments under civil contracts, if the deadline for its transfer falls on the last three months of the reporting period:

in field 020, include in the total tax withheld for the last three months of the reporting period the amount of personal income tax withheld from remuneration under civil contracts;
in field 021 indicate the first working day following the day of payment of remuneration;
in field 022 reflect the amount of withheld personal income tax, the transfer deadline for which falls on the date specified in field 021.

If remuneration is paid to an individual in parts, then each of them is reflected in a separate block of fields 021, 022. This is due to the fact that the timing of the transfer of personal income tax on each part of the remuneration paid is different.

In Sect. 2 calculations of 6-NDFL, remuneration under a civil contract and the corresponding tax must be reflected on an accrual basis, starting from the report for the period in which the payment was made until the end of the reporting year as follows:

in field 100 – indicate the rate at which the tax on remuneration under the contract is calculated (for example, 13);
in field 110 - the total amount of income for all individuals since the beginning of the year, which are taxed at this rate, including remuneration under a civil contract;
in field 113 – taxed at the rate reflected in field 100, the total amount of income for all individuals from the beginning of the year under civil contracts, the subject of which is the performance of work (rendering services);
in field 120 - the total number of individuals who received payments reflected in field 110;
in field 130 - the total amount of tax deductions for personal income tax provided for payments from field 110, including deductions for remuneration under a civil contract;
in field 140 - the amount of personal income tax calculated on all income indicated in field 110 (including deductions), including tax calculated on remuneration under a civil contract;
in field 160 - the total amount of personal income tax withheld since the beginning of the year, including the tax withheld from remuneration under a civil contract.

If remuneration under a civil contract is paid on the last day of the reporting period, the deadline for paying personal income tax on it will expire in the next reporting period. In this case, the remuneration should be reflected in section. 2 calculations of 6-NDFL for the period in which it was paid, without reflection in section. 1 of this calculation. In Sect. 1 payment of remuneration will be reflected in the calculation for the next reporting period.

General rule

In 2021, the situation with personal income tax deductions is as follows. Based on Article 226 of the Tax Code of the Russian Federation, the employer is obliged to transfer personal income tax upon dismissal no later than the day following the payment of wages. At the same time, they do not take into account the methods used by the employer to transfer wages to employees. Even in the case of a non-cash transfer to a plastic card, the period is the same.

We also invite you to read the article: “Dismissal “without working two weeks”: possible or not.”

RULE

In 2021, transfer personal income tax from payments upon dismissal no later than the next day after payment to the employee (clause 6 of article 226 of the Tax Code of the Russian Federation).

Payments in kind in 6-NDFL

Income in kind is reflected in 6-NDFL according to the general rules, but there are some peculiarities.

Such income may be taxed at a rate of 13%, 15% or 30%, depending on who it is paid to and on what basis. If you paid income to individuals taxed at different rates, fill out section. 1 and 2 separately for each of them.

In Sect. 1 Personal income tax on income in kind is reflected if the deadline for its transfer falls on the last three months of the reporting period. The tax must be reflected as follows:

in field 020, include the personal income tax withheld from such income, the transfer deadline for which falls on the last three months of the reporting period;
in field 021, indicate the deadline for transferring the tax;
in field 022, reflect the amount of personal income tax, the payment deadline for which falls on the date specified in field 021 of the corresponding line.

If necessary, fill in other fields in section. 1.

Section 2 is drawn up as of the reporting date on an accrual basis from the beginning of the year in relation to income taxed at the appropriate rate. Starting from the reporting period in which income in kind was transferred to an individual, reflect it in section. 2 as follows:

in field 100, indicate the rate in relation to which the section is being filled in (for example, “13”);
in field 110, include the amount of income in kind;
in field 120, indicate the number of individuals who have received taxable income from you since the beginning of the year, including in kind;
in field 130, reflect the total amount of tax deductions that you have provided since the beginning of the year;
in field 140 , reflect the calculated personal income tax on income in kind starting from the reporting period when the income was transferred to the individual;
in field 160 , reflect the withheld personal income tax on income in kind starting from the reporting period when the tax was withheld. If the tax was not withheld from it (for example, due to the fact that the individual was not paid income in cash), then put “0” in field 160 (provided that the tax at the appropriate rate was not withheld from other income).
in field 170, indicate personal income tax that was not withheld as of the reporting date.

If necessary, fill in other fields in section. 2.