Calculation of 6-NDFL for the 1st quarter of 2021: clarifications of the Federal Tax Service

Contents of line 130 in form 6-NDFL

Line 130 causes confusion even for an experienced accountant. The reason is that the amount that an employer will accrue to its employee as wages may be very different from the amount that the same employee will ultimately receive through the company's cash desk or by bank transfer. In addition, two employees with the same amount in the “Total Accrued” column with the same tax rate may receive completely different amounts.

The amount in hand may depend on:

applying standard deductions for children;
deductions under a writ of execution;
deductions upon the employee's application for alimony;
deductions for loan repayment from the employer;
accountable amounts (when an employee incorrectly reports on the funds provided, then part of them may be withheld from his salary).

In each of these cases, the accountant accrues an amount greater than the employee receives in hand. What data will be correct for line 130 of the 6-NDFL reporting form?

According to clause 4.2 of the Procedure for filling out the 6-NDFL report, approved. By Order of the Federal Tax Service No. BS-4-11/450 dated October 14, 2015, line 130 “Amount of income actually received” indicates the amount accrued in favor of the employee - before any deductions and deductions, including personal income tax.

An example of the formation of line 130 of 6-NDFL in 1C 8.2 ZUP 2.5

If you update the 1C configuration for salary accounting to the latest version 2.5.101.2 and refill Form 6 - Personal Income Tax, you can see completely different amounts in line 130, because the filling algorithm has changed.

In general, if all the tax that was calculated was withheld, if the dates of payment of income were filled out correctly without errors, then all income will fall into line 130. However,

Now line 130 does not include the income of individuals for which there was no tax withholding, for example, for which property deductions for the entire amount of income were registered.

For example, for employee Tyulpanova T.T. from February 2021, property deduction has been registered:

If you look at the calculated personal income tax, when calculating salaries for February 2016, the tax was not calculated, because deductions were applied for the entire amount of income:

When paying salaries for February 2021, the tax was not withheld, which means that the employee’s income for this month will not fall into section 2 of line 130, because the tax was not withheld. This is the change that can be seen in 6-NDFL if you analyze and check line 130.

The new filling algorithm can be clearly seen in the calculation of 6-NDFL, if you look at the transcript of line 130 for January, where deductions were not applied, respectively, income was reflected in line 130:

and tax for January 2021 was reflected in line 140:

But in February 2021, income was accrued, but due to the fact that it was completely covered by deductions, the tax was not withheld, so income for February does not fall into line 130:

How is income reflected in line 130 of the 6-NDFL calculation for foreigners on a patent in 1C ZUP 2.5

Let's give another example when the tax is not fully withheld if foreigners are on a patent and advance payments are offset. In March 2016, the amount of the advance payment was registered:

When calculating salaries for March, the tax calculated was 3,900 rubles, but the advance payment is offset in the amount of 1,800 rubles and upon payment the withheld tax is recorded at 1,800 less:

Accordingly, if we analyze the filling of line 130 for this employee, we will see that not all income is included, but income calculated using the formula: income as of January 31, 2016 (30,000 rubles) divided by the calculated personal income tax (3,900 rubles) and multiplied by personal income tax withheld (2,100 rubles). Therefore, for such employees, line 130 will not include all income, but recalculated in proportion to the calculated tax:

We will look at how to prepare an ideal 6-NDFL calculation and put accounting in order in 1C 8.2 ZUP 2.5 at the seminar “ 6-NDFL - Revolution in personal income tax accounting in 1C programs”

Please rate this article:

Registered users have access to more than 300 video lessons on working in 1C: Accounting 8, 1C: ZUP

Registered users have access to more than 300 video lessons on working in 1C: Accounting 8, 1C: ZUP
I am already registered
After registering, you will receive a link to the specified address to watch more than 300 video lessons on working in 1C: Accounting 8, 1C: ZUP 8 (free)

By submitting this form, you agree to the Privacy Policy and consent to the processing of personal data

Forgot your password?

Let's sum it up

In order to correctly display data in line 130, you need to know four simple rules:

In line 130 “Amount of income actually received” indicate the amount accrued in favor of the employee - before any deductions and deductions, including personal income tax.
If the income is subject to personal income tax (even if there are tax deductions), then the entire amount is entered in line 130.
If the income is not subject to personal income tax, the amount is not entered in line 130.
If the income is partially subject to personal income tax (for example, a gift), the amount is indicated in line 130 in full.

Salary paid on March 31, 2021: how to fill out section 1

In section 1 of the calculation of 6-NDFL for the 1st quarter of 2021, it is necessary to reflect from the income paid to individuals the amount of withheld personal income tax for the last three months of the reporting period, that is, for January - March 2021, regardless of the period of their transfer.

The important thing here is that personal income tax for the quarter must be reflected regardless of the date of their transfer.

This means that the rule according to which previously personal income tax amounts were reflected in the reporting of the period in which the date of transfer of this tax to the budget falls no longer works.

Let us remind you that in section 1 the deadlines for transferring personal income tax and the amount of withheld tax for the last three months of the reporting period are indicated:

in field 020 – the amount of tax withheld for the last three months, generalized for all individuals;
in field 021 – the date no later than which the withheld tax amount must be transferred.
in field 022 – the generalized amount of withheld tax to be transferred on the date specified in field 021.

In this case, the amount of tax withheld for the last three months of the reporting period, indicated in field 020, must correspond to the sum of the values of all completed fields 022.

For example, the salary was paid on March 31, 2021. The deadline for paying personal income tax is April 1, i.e. another reporting period. This salary payment must be reflected in section 1 of the 6-NDFL calculation for the 1st quarter of 2021 as follows:

line 020 indicates the amount of personal income tax withheld for January-March 2021, generalized for all individuals;
in line 021 – 04/01/2021;
in line 022 - the amount of personal income tax on wages for March.

This is what the Federal Tax Service of Russia explains in letter dated 04/12/2021 No. BS-4-11/ [email protected]

The Federal Tax Service sent similar clarifications earlier by letter dated 04/01/2021 No. BS-4-11/ [email protected]

The inspectors examined the following situation: the organization mistakenly indicated in section 1 of the 6-NDFL calculation for the first quarter of 2021 the amount of personal income tax withheld on December 31, 2020 from the salary for December 2021.

Inspectors note that since the deadline for transferring this personal income tax was January 11, 2021, this inherently did not lead to an understatement or overestimation of the amount of personal income tax to be transferred to the budget. Therefore, in this case, there is no need to submit an updated 6-NDFL calculation for the first quarter of 2021.

Basis for filling out 6-NDFL

The calculation in form 6-NDFL, like 2-NDFL, is filled out on the basis of data contained in tax accounting registers (clause 1 of article 230 of the Tax Code of the Russian Federation; clause 1.1 of Section I of the Procedure).
In the author’s opinion, if the software allows, the Calculation according to Form 6-NDFL can be generated automatically from the registers used by the tax agent to fill out 2-NDFL.

You can also develop a special register (see sample below), not forgetting to approve its form as an annex to the accounting policy. Moreover, such a register must contain all the information necessary to fill out 6-NDFL (for the dates of accrual, transfer and withholding of personal income tax, see reference table).

When to withhold and transfer personal income tax on different types of income.

Sample of filling out the tax accounting register

Important! The absence of a tax register for personal income tax is the basis for holding a tax agent accountable under Article 120 of the Tax Code (clause 2 of the letter of the Federal Tax Service of Russia dated December 29, 2012 No. AS-4-2/22690).

Property deduction

The Federal Tax Service of Russia answered the question about filling out line 020 of section 1 and line 130 of section 2 of form 6-NDFL for the first quarter of 2021 for income in the form of wages for March 2021 with the provision of a property deduction for February 2021.

Example 1

. Providing a property deduction

In March 2021, the employee was paid a salary of 100,000 rubles and provided with a property deduction for February 2021 in the amount of 100,000 rubles. In Form 6-NDFL for the first quarter of 2021 you should indicate:

in line 020 - 100,000 rubles;
on line 130 - 100,000 rubles.

Features of checking the correctness of filling

The easiest way to check the correctness of filling out the report is to use a special methodology of the Federal Tax Service of Russia, which in Letter dated March 10, 2016 No. BS-4–11/ [email protected] clarified the updated control ratios.

The ratios no longer require an equality between the tax amount from section 2 and the tax amount from section 1. Now it turns out that the sum of all lines 140 of section 2 does not have to match line 70 of section 1.

Although until recently it was believed that the total amount of lines 140, reflecting the amount of tax withheld, should be equal to the amount of line 070 from the previous section. And if the indicators did not match, this was considered a violation.

Video: about the features of filling out form 6-NDFL

https://youtube.com/watch?v=Veox_B0rgbE

Preparing and submitting 6-NDFL calculations is a complex and responsible matter. In the event of even the slightest inaccuracy, there may be a very real interest in the process of calculating and withholding personal income tax in a company on the part of supervisory authorities. To avoid such troubles, you need to follow all the rules for filling out the report.

Vitaly Sazonov

Lawyer, author of articles on legal topics. Education: state educational institution of higher professional education "Moscow State Open University".

Who is entitled to deduction

You can receive a deduction from your employer before the end of the tax period (clause 8 of Article 220 of the Tax Code):

for construction, purchase of housing (or a share in it) and land for individual housing construction;
on interest paid on loans, loans for the purchase of new housing or land.

Tax agents-employers do not provide property deductions for other types.

What is needed for deduction

To receive a property deduction, an employee must:

obtain from the Federal Tax Service a notice confirming the right to a deduction, which indicates its amount;
write an application to the employer, attaching to it the document received from the tax office.

Beginning in the month of application, the employer will provide a deduction on accrued income until the end of the year, or until the deduction is fully spent. If the employee who submitted the application has the right to standard deductions (for children, for example), then first you need to take into account the standard deductions, and only then the property deductions.

Section 1

Section 1 is filled out with a cumulative total for each reporting period (first quarter, half a year, nine months and a year). In it, for each tax rate, you need to fill out a block of lines from 010 to 050 for the income of individuals in the entire organization, including their salary. Personal income tax rates of 13 percent or 30 percent may be applied to employee salaries (clauses 1, 3, Article 224 of the Tax Code of the Russian Federation).

The “Total for all bets” block, which includes lines 060 to 090, should be filled out once.

In section 1, salary data forms the following indicators:

on line 010 - tax rate (13 percent or 30 percent);
on line 020 - the total amount of salary (including personal income tax) received by all employees;
on line 030 - the total amount of tax deductions for personal income tax provided for the salary reflected in line 020;
on line 040 - the total amount of calculated personal income tax on income in the form of wages;
on line 060 - the number of all salary recipients in the period for which the calculation is being submitted;
on line 070 - the total amount of personal income tax withheld as of the reporting date (03/31/2016) from employee salaries, cumulatively from the beginning of the year.