Home Transmission How to show carryover vacation pay in 6 personal income taxes. How to fill out the form in case of a lump sum payment for vacation

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How to show carryover vacation pay in 6 personal income taxes. How to fill out the form in case of a lump sum payment for vacation

Form 6-NDFL, although introduced two years ago, still raises many questions when filling it out.

When the question is about filling out information solely on payroll tax withholding, employers do not face any particular difficulties. But a rather simple form, consisting of two sections, causes many difficulties for accountants when it is necessary to make deductions from vacation pay. A particularly controversial issue is the rolling holidays that fall at the junction of two reporting quarters.

From January 1, 2016, all tax agents are required to submit quarterly. This form is filled out with a cumulative total from the beginning of the year quarterly. Its main purpose is to provide reports on the amounts of accrued and withheld tax on the income of individuals, who are employees. All employers are required to report, regardless of their form of ownership and the number of employees hired. Employees are considered to be all working persons who are paid a salary and for whom taxes are paid.

The 6-NDFL report has similarities with 2-NDFL in terms of the subject of deductions, but differs in the order in which information is presented. Unlike 2-NDFL reporting, 6-NDFL reflects the amounts of withheld tax not for each employee, but for the organization as a whole. But it is important to correctly sort the data by type of payment - salary, vacation pay, accruals based on writs of execution.

Information of both digital order and calendar type is entered into reporting forms. This approach allows the Federal Tax Service to carry out quarterly reconciliation of transferred and received amounts. It is noteworthy that the reporting is completed on a cumulative basis for three months, six months, nine months and a year. This simplifies data reconciliation and allows you to recalculate amounts paid if inconsistencies are identified.

Rules for filling out reports

All legal entities and individuals are subject to taxation, so all employers should know the rules for reporting information about withheld amounts. All requirements for filling out 6-NDFL reporting are set out in Order of the Federal Tax Service of Russia No. ММВ-7-11/450 dated October 14, 2015.

When filling out reports, the first rule is to comply with the deadlines for drawing up the document and its submission.

According to tax legislation, the form should be submitted in 2018 within the following deadlines:

Annual report for 2017 until April 2, 2018.
For the first quarter of 2018, reports should be made by 05/03/2018.
For the first half of 2018 until July 31, 2018.
Nine months are cumulative until 10/31/2018.
For the entire year 2018, deductions must be shown by 04/01/2019.

Federal Tax Service Order No. ММВ-7-11/450 establishes the following rules for filling out reports:

The title page is filled in with the details of the tax agent, indicating the name of the organization, INN and KPP. It also contains information about the reporting period and the date of submission of the form to the Federal Tax Service.
The first section is intended to indicate general indicators for accruals.
In the second, you should show not only the amounts, but also the dates of the income that was actually received by hired persons in the reporting period.

If the employer has employees at different tax rates for calculating income tax (meaning residents and non-residents of the Russian Federation), then two sheets are printed for the first section.

Data is entered on one page of the first section at a rate of 13%, and on the second at a rate of 30%. But the second section does not require divisions, since only the total amounts and dates of transfers are indicated there.

If we consider form 6-NDFL line by line, then the following data is entered in section 1:

060 – the number of employees who received income during the reporting period.

070 – total income of all employees of the organization.

080 – unwithheld amounts.

090 – tax refund.

The second section contains information on quarterly calculations for each individual taxpayer:

100 – date of receipt of income. Information provided here may vary. It is necessary to clearly understand how to reflect dates, for example, for a salary, this date is considered the last day of the month for which it was accrued. But when paying for vacation and days of incapacity, the actual day of payment of compensation to the employee in person is indicated.

110 – the date of actual payment of accrued income, and therefore the withholding of tax. According to the law, income can be withheld only after the money has been received by the employees and not before.

120 – day of transfer of personal income tax. This line should not be confused with 110, in it the tax is withheld, but here it is transferred to the NSF account. Here the dates may also vary depending on the type of payment. When to transfer this or that type of deduction is prescribed in the Tax Code of the Russian Federation.

130 – the amount of funds received as of the date from line 100.

140 – amounts withheld as of the date from line 110.

Reflection of vacation pay

When clarifying this aspect, it should be taken into account that vacation accruals are divided into:

One-time.
Deduction for unworked vacation days.

In addition, quite often vacation periods are rolling, that is, they affect two quarters at once, being at their junction.

In 6-NDFL, vacation pay is reflected as follows:

The first section displays information about. This department is no different from payroll; total information about all accrued and withheld money is entered here.
But the day of payment of vacation compensation is considered the day when the money was actually transferred to the recipient’s account. If they were paid along with the salary, then one date will be indicated. But most often, vacation compensation is paid separately from other amounts, because according to the law, vacation benefits must be paid three days before it begins, and this period does not always fall on the established payment days.
The deadline for paying personal income tax for vacation benefits is set differently than for wages. Regardless of whether it was paid along with vacation pay or the vacation benefit was transferred separately, the day of transfer of funds to the budget is considered the last day of the month in which the benefit was paid to the vacationer. If it falls on a non-working date, the payment deadline is postponed to the next working day.

The difference in the reflection of salary amounts and vacation compensation, although not so significant, if the dates are incorrectly indicated, may entail the need to redo the report or even return incorrectly withheld income.

Carrying holiday pay and their recalculation

Carrying holidays in 6-NDFL are reflected taking into account the following rules:

Section one contains information on the calculation of compensation for vacation days and tax on this amount, taking into account exactly when they were accrued.
Section two contains the dates for the payment and transfer of the calculated tax to the Federal Tax Service department.

Both sections are filled out taking into account the actual payment made, and not the period to which the vacation itself relates. Such explanations are given in the letter of the Federal Tax Service of Russia No. BS-4-11/9248 dated May 24, 2016.

In 6-NDFL, carryover payments are made in the quarter in which they were actually made, and not when accrued. In some cases, you will have to recalculate the previously stated amounts.

The need for recalculation arises in the following cases:

Vacation pay was accrued incorrectly due to incorrect initial data. The information is clarified in an additional report with a special note.
The vacation was not completed until the end, due to the fact that the employee was recalled from vacation or. In this case, the recalculation data is entered in the quarter in which it was made, and there is no need to correct the previously submitted report.

An example of entering information will allow you to more fully cover the information presented.

Example of filling out a form

Let's take the following initial data:

In December 2017, one of the organization’s employees went on vacation on December 29, 2017. He was given vacation pay of 26,000 rubles. Income tax was withheld at a rate of 13% - RUB 3,380. Vacation pay was paid on December 30, 2017. The tax was also withheld on December 30, but it was due for transfer on December 31, 2017, but since this is an official holiday, and the next working day is only January 9, 2018, it is the day the funds are received by the Federal Tax Service.

Since information about the compensation itself and the payment of tax occurred in different reporting periods, they must be included in the annual report for 2017 and the quarterly report for 2018.

Annual reports for 2017 will contain:

020 – 26 000.
040 – 3 380.
070 – 3 380.
The tax is not displayed in the second section, since its payment deadline falls in the first quarter of 2018.

In the report for the first quarter of 2018 we include:

We leave the first section without data on vacation amounts.
100 – 30.12.2017 130 – 26 000.
110 – 30.12.2017 140 – 3 380.
120 – 09.01.2018

Thus, information is entered for rolling payments, and if both payments fell within the same reporting period, then they are reflected together.

Read in the article:

An employee of Symbol LLC received 25,000 rubles on June 28. for rest and went on vacation from July 2. The Symbol accountant withheld 3,250 rubles. tax and filled out the calculation of 6 personal income tax:

How to reflect vacation pay in 6-NDFL when recalculating with an additional payment

In this case, the first section reflects the payment taking into account the adjustment. In the second section, the initial vacation pay and additional payment are reflected separately - according to the lines:

100 - days of each payment;
110 – days of each payment;
120 – last date in the month of payment;
130 – vacation pay and additional paid amounts
140 – tax on both amounts.

Example 2

May 28 – 10,000 rub. with deduction of 1300 rub. tax;

June 5 – 3000 rub. with deduction 390 rub. personal income tax,

and as a result, I filled out form 6-NDFL like this:

Section 2 for 9 months

The salary will have to be shown separately in the report, since it has different key dates. Read about them in Table 2.

Table 2. 6 Personal income tax: vacation pay along with salary

This means that in the second section the accountant will write:

For vacation pay by line:
- 100 - day of issue of funds;
- 110 - day of issue of funds;
- 130 – amount issued;
- 140 – tax on the amount issued.
By earnings:
- 130 – salary amount;
- 140 - tax on salary amount.

26,000 rub. vacation pay with deduction of 3380 rubles. tax;

40,000 rub. earnings with deduction of 5200 rubles. personal income tax,

and as a result, the second section of form 6-NDFL was filled out as follows:

How to reflect vacation pay in 6-NDFL when recalling from vacation

In such a situation, the vacation payment is recalculated. It is shown in the second section, taking into account the adjustments, as well as the amount of tax. Personal income tax is transferred in the amount minus excess withholding from unused vacation days. Payment for postponed days is shown in the calculation on the day the money is paid. As a result, in the second section the accountant will write:

For vacation pay by line:
- 100 - day of issue of funds;
- 110 - day of issue of funds;
- 120 - last date in the month of payment;
- 130 - amount after recalculation;
- 140 – tax on the amount taking into account recalculation.
By earnings by line:
- 100 - last day of the salary month;
- 110 - day of payment of wages;
- 120 - the next working day after the payment of wages;
- 130 – salary amount;
- 140 - salary tax.
By line wrapping:
- 100 - day of issue of vacation funds;
- 110 - day of issue of funds;
- 120 - last date in the month of payment;
- 130 – amount issued;
- 140 - tax on the amount issued.

Example 4

Example of filling out 6-NDFL with vacation pay

Second section calculated for 9 months:

How to reflect vacation pay in 6 personal income tax if you are sick on vacation

Illness does not change the general rules for fixing vacation pay in the calculation if the vacation was extended by days of illness in the same month. In this case, the release amount does not change. In the second section, the accountant will write:

For vacation pay by line:
- 100 - day of issue of funds;
- 110 - day of issue of funds;
- 120 - last date in the month of payment;
- 130 – amount issued;
- 140 – tax on the amount issued.
For sick leave by line:
- 100 - day of issue of hospital funds;
- 110 - day of issue of hospital funds;
- 120 - last date in the month of payment;
- 130 - sick leave amount;
- 140 – sick leave tax.

Example 5

6 Personal income tax with vacation pay: example of filling

An employee of Symbol LLC took a vacation from June 6 to June 19. From vacation pay in the amount of 17,500 rubles. tax withheld in the amount of 2275 rubles.

He was ill from June 14 to June 17, receiving sick leave on June 21 in the amount of 2,650 rubles, including personal income tax in the amount of 345 rubles. “Symbol” moved the vacation days to the period from June 25, and the accountant filled out the second section of the calculation for 9 months:

How to reflect vacation pay in 6-NDFL upon dismissal

There is no special procedure established for such payments; they are recorded in the calculation according to the usual rules, but separately from other dismissal amounts.

Example 6

Example of filling out 6-NDFL with vacation pay

An employee of Symbol LLC took leave before leaving on June 5 and received 10,000 rubles on June 1. vacation pay, including tax in the amount of 1300 rubles. The accountant filled out the second section of the calculation for 9 months:

Vacation pay 6 personal income tax: how to report

The form for the reporting period must be submitted by the last day of the following month. See Table 3 for the nearest deadlines for calculating 6-NDFL.

Table 3. Vacation pay 6 personal income tax: how to report

The company needs to submit the 6-NDFL calculation:

if there are no divisions - to the inspectorate at the place of registration;
if there are divisions - at the place of registration of each of them, including the head office.

Entrepreneurs and “self-employed” individuals will have to submit the payment at their place of registration.

Attached files

Form 6-NDFL.xls
Sample form 6-NDFL.xls
Guide to filling out 6-NDFL.doc

How to reflect in the calculation of 6-NDFL the amount of vacation pay that was accrued and paid in May, and the transfer of personal income tax took place partially in May, partially in June? How to reflect in the 6-NDFL calculation a salary accrued in one quarter and paid in another?

The fact of transferring the tax withheld from vacation pay amounts in parts will not affect the completion of the 6-NDFL calculation for the six months. The salary will be reflected in section 1 of form 6-NDFL for the 1st quarter and in section 2 of the calculation for the six months. Let's tell you why.

Date of actual receipt of income

Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Art. 223 of the Tax Code of the Russian Federation (clause 3 of Article 226 of the Tax Code of the Russian Federation).

The date of actual receipt of income is defined as the day of payment of income, including the transfer of income to the taxpayer’s bank accounts - when income is received in cash (clause 1 of Article 223 of the Tax Code of the Russian Federation).

For income in the form of wages: the date of actual receipt of income is the last day of the month for which income was accrued for work duties performed in accordance with the employment contract (clause 2 of Article 223 of the Tax Code of the Russian Federation).

The tax agent must withhold the accrued amount of tax from the taxpayer’s income upon actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation).

The amount of calculated and withheld tax must be transferred no later than the day following the day the taxpayer’s income is paid. For income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, it is necessary to transfer no later than the last day of the month in which such payments were made (clause 6 of Article 226 of the Tax Code of the Russian Federation). It is necessary to take into account that the date of actual receipt of income for the purpose of calculating tax and the date of actual payment of income for the purpose of withholding tax may not coincide in different situations.

Filling out 6-NDFL

Tax agents provide calculations in Form 6-NDFL for the first quarter, six months, nine months - no later than the last day of the month following the corresponding period, for the year - no later than April 1 of the year following the expired tax period (paragraph 3, paragraph 2 Article 230 of the Tax Code of the Russian Federation).

According to the explanations of the Federal Tax Service of the Russian Federation, if an operation begins in one reporting period and is completed in another, then this operation is reflected in the completion period. In this case, the operation is considered completed in the period in which the deadline for tax transfer occurs in accordance with paragraph 6 of Article 226 of the Tax Code of the Russian Federation ().

In cases where the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

When making a calculation in Form 6-NDFL, it matters, in section 1, cumulatively from the beginning of the tax period: the amount of accrued income, the amount calculated and the amount of withheld tax, in section 2: the date of actual receipt of income, the date of withholding and the deadline for transferring the tax to the budget.

In this situation, regarding vacation pay: transferring the tax to the budget in installments will not affect the completion of the calculation, since line 120 of Section 2 requires the payment deadline to be indicated, and not the actual date of transfer of the tax to the budget.

With regard to wages accrued in March and paid in April in accordance with the procedure for filling out the 6-NDFL calculation and clarifications of the Federal Tax Service: wages should be reflected in section 1 for the 1st quarter, in section 2 of the calculation for the half-year (letter of the Federal Tax Service dated November 1, 2016 No. BS- 4-11/20829@, ).

The answer was prepared by the legal consulting service of the company RUNA

Vacation payments, like any other income of individuals, are subject to tax, which must be displayed in the 6-NDFL declaration. How to display vacation pay in the 6-NDFL report is discussed in detail in this article.

Features of vacation pay regarding personal income tax

Vacation pay, as well as sick leave, must be reflected in the 6-NDFL report along with the income of individuals subject to taxation. In accordance with Article 136 of the Labor Code of the Russian Federation, wages are paid in two stages (advance and main part), while vacation pay and sick leave are accrued as follows:

vacation pay: when taking a vacation, no later than 3 calendar days before it begins (Article 136 of the Labor Code of the Russian Federation);
Sick leave: within 10 calendar days after the employee provides a sick leave certificate or other relevant document. Sick leave is accrued in conjunction with the next salary, in accordance with paragraph 1 of Article 15 of the Law “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity” dated December 29, 2006 No. 255-FZ.

Despite the differences in accrual periods, the rules for determining both vacation and sick leave are common:

The date on which income is recognized as received for the purpose of calculating personal income tax must correspond to the date of payment of income (subparagraph 1, paragraph 1, Article 223 of the Tax Code of the Russian Federation).
The deadline for payment of personal income tax should be the last date of the month in which payments were made (clause 6 of Article 226 of the Tax Code of the Russian Federation).

From the point of view of the deadline, vacation pay differs from other income of individuals, personal income tax on which must be paid no later than the day following the payment (clause 6 of Article 226 of the Tax Code of the Russian Federation). That is why vacation pay is reflected separately in the 6-NDFL reporting form.

Reflection of vacation pay in 6-NDFL

To reflect vacation pay in the 6-NDFL report, you need to reduce the payment format to one of two options:

Vacation pay is paid separately from wages as they accrue. In this case, they are reflected in separate lines of section 2 of form 6-NDFL. The reasons for this separate designation are the separate date of payment of income and the withholding of personal income tax from it.
Vacation pay is paid along with wages (for example, in the case of going on vacation followed by dismissal). In this case, to reflect vacation pay, separate lines will also be required in section 2 of form 6-NDFL, since despite the single date of payment of vacation pay and income, the terms for withholding personal income tax from them will be different.

One way or another, in section 2 of form 6-NDFL, vacation pay will be indicated separately from other payments, since the period for withholding personal income tax from them will be different (Letter of the Federal Tax Service of the Russian Federation No. BS-4-11/8312 dated May 11, 2016.

In section 1 of form 6-NDFL, vacation pay will be included in the general indicators of the amounts of accrued income for the reporting period (line 020), the tax withheld from these accruals (line 040), and the taxes actually withheld (line 070).

At the junction of the reports, payment of personal income tax on vacation pay may be transferred to the quarter following the reporting period. This can happen if the day of tax deduction from vacation pay falls on a weekend and moves to the next working day (clause 7 of Article 6.1 of the Tax Code of the Russian Federation). In this case, lines 020, 040 and 070 of Section 1 of Form 6-NDFL will be filled in upon accrual of income, and lines of Section 2 will be filled in with tax data in the next quarterly report.

Display of vacation pay in sections of the 6-NDFL declaration

Carrying holiday pay and their recalculation

There are a number of general rules for displaying vacation pay that rolls over to the next month or quarter:

accrual of income in the form of vacation pay and tax withheld from them, regardless of the time period to which they relate, based on their actual payment, will be included in the general indicators of Section 1 of form 6-NDFL;
payment of vacation pay will be reflected in Section 2 of Form 6-NDFL indicating the date of accrual and withholding of income tax.

In a word, vacation pay is reflected in the 6-NDFL declaration as it is actually paid, regardless of which reporting period it relates to (Letter of the Federal Tax Service of the Russian Federation BS-4-11/9248 dated May 24, 2016).

Even if a report with data on vacation payments has already been submitted, it may be necessary to recalculate vacation pay for the following reasons:

An error was made when calculating vacation, resulting in incorrect data being recorded in the report. The corrected information must be submitted to the tax authorities in the form of an Updated Report 6-NDFL.
The recalculation of vacation pay is based on the legislative framework, and is legally carried out after the initial calculation of vacation pay. This situation can occur as a result of the dismissal of an employee, his recall from his place of stay on vacation, or the postponement of vacation due to untimely payment of vacation pay. In this case, the recalculation data is entered into the corresponding lines of the 6-NDFL report for the period in which the recalculation was made (Letter of the Federal Tax Service of the Russian Federation BS-4-11/9248 dated May 24, 2016).

Sample of filling out 6-NDFL with vacation pay

Vacation pay must be reflected in the 6-NDFL declaration in accordance with three dates:

The date of accrual of vacation pay income, as well as the corresponding amount of income tax payment. Here, vacation pay is no different from all other forms of income, and is entered on a general basis in Section 1 of form 6-NDFL.
Date of actual payment of vacation pay. Displayed in Section 2 of Form 6-NDFL along with other forms of income. The date of income is considered the day of actual payment of vacation pay (subparagraph 1, paragraph 1, Article 223 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of the Russian Federation No. BS-4-11/14329@ dated July 21, 2017 and No. BS-4-11/9248 dated May 24, 2016) .
The tax payment deadline, which differs from the emphasis on taxes on other forms of income, and requires a change in the procedure for filling out form 6-NDFL.

How to fill out a report on Form 6-NDFL is shown below, using an example of a specific situation.

Employees of Brilliant LLC are going on another vacation in the spring of 2018:

accountant Biryulkina B.B. – March 6 (for 10 calendar days). Vacation pay in the amount of RUB 9,800 was paid on February 28;
Warehouse manager Serezhkina S.S. – March 21 (for 28 calendar days). Vacation pay in the amount of RUR 21,500 was paid on March 17;
sales consultant P. P. Podveskina – April 3 (for 14 calendar days). Vacation pay in the amount of RUB 12,300 was paid on March 30.

Each employee's income tax was withheld on the day the vacation pay was actually paid. That is, the dates for receiving vacation pay and withholding personal income tax will be as follows:

Biryulkina B.B. - February 28;
Serezhkina S.S. – March 17;
Podveskina P.P. – March 30.

According to this data, we can completely fill out Section 1 and lines 100 and 110 of Section 2. For line 120, we determine the date of personal income tax transfer:

Biryulkina B.B. – February 28 (the last day of the month of February for payments);
Serezhkina S.S. - April 2 (the last day of the month of March - the 31st - falls on Saturday);
Podveskina P.P. - April 2 (for the same reason).

Each of these payments in Section 2 will be displayed separately, since all employees receive vacation payments on different days. In practice, if several employees receive vacation pay on the same day, then the data on them can be combined when reflected in Section 2. The date of actual tax withholding will be the same, even if the payments are accrued in different periods of the same month .

Next, you need to fill out Section 1 of the 6-NDFL reporting form. Data on all employees going on vacation will be reflected for the first quarter. For convenience, we assume that no other payments were made to the organization.

Section 1 General indicators

Line number

String content

In the general case, for income in the form of wages, the date of actual receipt of income is the last day of the month for which the employee was accrued income (clause 2 of Article 223 of the Tax Code of the Russian Federation).

However, for vacation pay, this date is defined as the day of payment of income (letter of the Ministry of Finance of Russia dated January 26, 2015 No. 03-04-06/2187). Let us remind you that the employer-tax agent is obliged to pay vacation pay to the employee no later than 3 days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation).

The date of withholding personal income tax will coincide with the date of payment of income, because the tax agent is obliged to withhold tax from the income of an individual upon their actual payment (clause 4 of article 226 of the Tax Code of the Russian Federation).

The deadline for transferring personal income tax from vacation pay, i.e. The deadline when a tax agent must transfer the tax withheld from an individual is the last day of the month in which the employee’s vacation pay was issued.

How to reflect vacation pay in form 6-NDFL

Let's look at the procedure for filling out Section 1 and Section 2 of form 6-NDFL using an example.

Despite the fact that the form itself has changed somewhat (changes were made to the Title Page), the general principle of filling out 6-NDFL remains the same. Therefore, the example we gave earlier is still relevant today.