The most dangerous moments in 6-NDFL calculations for July 2021

6-NDFL - reporting of tax agents

To increase control over the payment of personal income tax, form 6-NDFL was introduced in 2016. This form is quarterly for submission to the tax office. The penalties for failure to submit this report will be as follows:

In addition, if the report is not received within 10 days from the deadline for submission, the regulatory authorities may block the current account.

As you can see, this report is quite important for inspectors: it is with its help that additional control is carried out on the calculation and payment of personal income tax. Therefore, if after submitting the report you find any errors (if income or tax data has changed, for example), you must submit a corrective report.

The procedure for filling out line 110 of section 2 of form 6-NDFL

A general idea of ​​filling out the second section can be obtained from this material. And here we will take a detailed look at filling out line 110 “Tax withholding date” and related fields.

In accordance with our legislation, personal income tax must be withheld at the time of income issuance. This function is assigned to tax agents, that is, persons who calculate and pay this income. At the same time, these agents are prohibited from paying tax for the taxpayer from their own funds. There is a risk that fines will be imposed for this during inspection. This means that the date of withholding, and, accordingly, the date of transfer, cannot possibly come before the payment of income.

The main income and tax withholding periods are presented in the table.

EXAMPLE from ConsultantPlus : Date of deduction of personal income tax from excess daily allowance. Excess daily allowance: according to the advance report approved on February 21, 2020 - 2,100 rubles. Personal income tax - 273 rubles. (RUB 2,100 x 13%) was withheld on 03/05/2020 from the salary for the second half of February; according to the advance report approved on March 27, 2020 - 2,400 rubles. Personal income tax - 312 rubles. (RUB 2,400 x 13%) was withheld on 04/03/2020 from the salary for the second half of March. In Sect. 2 6-NDFL for the 1st quarter of 2021, excess daily allowance for a February business trip is reflected as follows... For the continuation of the example, see K+. You can get trial access to K+ for free.

So:

• in line 110 you will need to indicate the date on which the payment of income from the cash register or from a current account was documented;
• the amount of the income itself will be reflected in field 130;
• field 140 will reflect the amount of tax withheld for each date reflected on line 110.

On line 120 we indicate the deadline for transferring the tax. It is also regulated by law.

IMPORTANT! Personal income tax must be transferred to the budget no later than the day following the day the income is paid. The exceptions were vacation and sick pay. The tax on these payments must be transferred before the last day of the month in which they took place (Article 226 of the Tax Code of the Russian Federation).

In line 120 of section 2 you need to indicate the deadline for transferring the tax amount. Let's look in the table at some of the most common types of income with tax payment deadlines.

IMPORTANT! The dates on lines 110 and 120 will never coincide: these are completely different report fields in their meaning. Even if your organization pays tax to the budget on the day this tax is withheld, you will still indicate in column 120 the day prescribed by legislators. Tax inspectors will see the date of your actual transfer of funds in the budget settlement card and only then compare it with the due dates indicated in your report.

Of course, when filling out column 110, various nuances may arise. Let's look at frequently occurring issues in more detail.

Other 1C:ITS news

• For inventories put into operation before the start of application of FSBU 5/2019, the procedure for repaying the cost may not be changed. Read more…
• Control ratios for the calculation of 6-NDFL indicators have been approved. Read more…
• How to accept funds that were not returned to auction participants as part of your own income? Read more…
• Which CVR and KOSGU should be used to transfer benefits and compensation for the purpose of social protection of the population? Read more…
• Is it necessary to conduct medical examinations for office employees working at a computer? Read more…
• How long can a shift that began in 2020 and ends in 2021 be extended? Read more…
• Amendments have been made to six IFRSs. Read more…
• Is it possible to apply PSN in relation to activities related to website maintenance? Read more…
• Is it necessary to include income under a lease agreement in field 113 of the new 6-NDFL calculation? Read more…
• How can a SME, when paying insurance premiums at additional tariffs, fill out a calculation of premiums? Read more…
• Illegal tax schemes: sale with subsequent lease. Read more…
• Is it possible to fire someone due to failure to complete the probationary period based on a memo? Read more…
• Must an employee confirm that he or she meets pre-retirement age in order to receive an exemption from work for medical examination? Read more…
• Is it necessary to pay pension insurance contributions if a Russian employee works in the territory of an EAEU state? Read more…
• How to pay taxes when selling cars used under the PSN? Read more…
• Who pays personal income tax on state benefits and when? Read more…
• How to reflect in the SZV-TD the reinstatement of an employee to his previous position by a court decision? Read more…
• How to withhold, pay and report personal income tax on wages paid on December 31, 2021? Read more…
• Does the tax authority have the right to request information on a transaction for the period before the date of its completion? Read more…
• During the quarantine period, non-working employees had to be paid wages. Read more…
• Calculation and accrual of advance payments for transport tax for the 1st quarter of 2021. Read more…

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Reflection in 6-NDFL of data on wages issued before the end of the month

Sometimes there are situations when an employer pays income to an employee before the end of the pay period (month worked), for example, when the salary payment deadline falls on a weekend. At the moment, the Labor Code states that in this case, wages must be paid on the eve of the day off.

Representatives of the Federal Tax Service gave ambiguous explanations regarding the reflection of a similar situation in the 6-NDFL report. First, a letter dated 03/24/2016 No. BS-4-11/5106 was issued, which recommended one procedure for filling out the calculation, and later a letter dated 04/29/2016 No. BS-4-11/7893 was issued, from which a different procedure follows.

Let's look at both of these options using a specific example.

Example

In connection with the upcoming May holidays, Trikotazh LLC paid wages to seamstresses and cutters on April 26. How to fill the lines in this case?

According to the Federal Tax Service letter No. BS-4-11/5106 dated March 26, 2016, this should be done this way:

• line 100: 04/30/20XX
• line 110: 04/26/20XX
• line 120: 04/29/20XX

In the second letter, which appeared on 04/29/2016 (No. BS-4-11/7893), the position changes, approaching the general principles of calculating income tax, and filling out the report lines will depend on the date of payment of the next income. Let's assume that the next day of receipt of income was the advance for May, and it was paid on May 15. That is, if you follow the recommendations of the April letter, the tax withholding date for April will be the day of payment of the advance for May:

• line 100: 04/30/20XX
• line 110: 05.15.20ХХ
• line 120: 05/16/20XX

IMPORTANT! Remember that the advance payment itself is not income from the point of view of calculating personal income tax, and you should not create a separate block of columns 100–120 for this payment.

Thus, when withholding and remitting tax in such a situation, it is necessary to be guided by later clarifications.

Read more about the letter here: “New clarifications from the Federal Tax Service on the reflection in 6-NDFL of wages issued before the end of the month .

Other 1C:ITS news

• For inventories put into operation before the start of application of FSBU 5/2019, the procedure for repaying the cost may not be changed. Read more…
• Control ratios for the calculation of 6-NDFL indicators have been approved. Read more…
• How to accept funds that were not returned to auction participants as part of your own income? Read more…
• Which CVR and KOSGU should be used to transfer benefits and compensation for the purpose of social protection of the population? Read more…
• Is it necessary to conduct medical examinations for office employees working at a computer? Read more…
• How long can a shift that began in 2020 and ends in 2021 be extended? Read more…
• Amendments have been made to six IFRSs. Read more…
• Is it possible to apply PSN in relation to activities related to website maintenance? Read more…
• Is it necessary to include income under a lease agreement in field 113 of the new 6-NDFL calculation? Read more…
• How can a SME, when paying insurance premiums at additional tariffs, fill out a calculation of premiums? Read more…
• Illegal tax schemes: sale with subsequent lease. Read more…
• Is it possible to fire someone due to failure to complete the probationary period based on a memo? Read more…
• Must an employee confirm that he or she meets pre-retirement age in order to receive an exemption from work for medical examination? Read more…
• Is it necessary to pay pension insurance contributions if a Russian employee works in the territory of an EAEU state? Read more…
• How to pay taxes when selling cars used under the PSN? Read more…
• Who pays personal income tax on state benefits and when? Read more…
• How to reflect in the SZV-TD the reinstatement of an employee to his previous position by a court decision? Read more…
• How to withhold, pay and report personal income tax on wages paid on December 31, 2021? Read more…
• Does the tax authority have the right to request information on a transaction for the period before the date of its completion? Read more…
• During the quarantine period, non-working employees had to be paid wages. Read more…
• Calculation and accrual of advance payments for transport tax for the 1st quarter of 2021. Read more…

Reflection of salary payments next month in 6-NDFL

In practice, situations are more common when wages for the previous month are paid in the next month. Questions about filling out arise when these are months of different reporting periods. For example, how to arrange payment of wages for September on October 3?

According to the explanations of the Federal Tax Service dated 02/25/2016 No. BS-4-11/ [email protected] and the letter of the Federal Tax Service dated 03/18/2016 No. BS-4-11/4538, it should look like this:

• line 100: 09.30.20XX
• line 110: 03.10.20ХХ
• line 120: 04.10.20ХХ

Moreover, this operation should already be reflected in the report for the year, that is, in the period when the personal income tax withholding procedure for September was completed.

Introductory information

Employers must pay employees wages at least every half month (Part 6, Article 136 of the Labor Code of the Russian Federation). From October 3, 2021, salaries cannot be issued later than the 15th of the next month. See “New salary payment deadlines in 2021: what has changed.” In this case, 15 days should pass between salary and advance payment, no more (See “Salary and advance payment in 2021: how many days between payments”). Thus, the employer can issue an advance, say, on the 20th, and the basic salary for the second part of the month on the 5th.

Results

Filling out line 110 of tax document 6-NDFL will not cause difficulties for an accountant if you prepare in advance and study the regulatory framework for generating the report.
Having the correct tax register, where all the necessary information will be reflected, will reduce the time for preparing the report to a minimum. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.