If employees were paid vacation pay or resigning employees received compensation for vacation that they did not have time to use, this income must be taxed and included in the Calculation using Form 6-NDFL. Reflection in the Calculation of such income and personal income tax withheld from them has its own characteristics, since vacation payments and compensation are not included in wages.
How to fill out form 6-NDFL, if there was payment for vacations or payment of vacation compensation to a resigning employee, we will consider in this article.
Reflection of vacation pay in 6-NDFL
The date of actual receipt of income is the day when the tax agent paid or transferred money to an individual (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). When paying income, the agent is obliged to withhold the calculated personal income tax from it, and no later than the next day, send the tax to the budget (clauses 4 and 6 of Article 226 of the Tax Code of the Russian Federation).
Regarding wages, the date of receipt for personal income tax purposes is the last day of the month for which this income was accrued under the employment contract (clause 2 of Article 223 of the Tax Code of the Russian Federation). But vacation pay cannot be considered wages, because vacation is a time of rest when the employee does not perform work duties. Hence the question: how to correctly reflect vacation pay in 6-NDFL?
In this case, the date of receipt of income is considered the day on which vacation pay was paid to the employee or transferred to his bank account (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated January 26, 2015 No. 03-04-06/2187) . The employer is obliged to pay vacation pay three working days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). On the same day, personal income tax should be withheld from vacation payments. And it is permissible to transfer what was withheld to the budget before the end of the month of payment of vacation pay (clause 6 of Article 226 of the Tax Code of the Russian Federation).
When filling out 6-NDFL for vacation pay, their indicators in Section 1 are combined with other income. In Section 2, paid vacation pay must be separated from other types of income that have different deadlines for transferring tax (clause 4.2 of the Procedure for filling out Calculation 6-NDFL, approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450). Moreover, if during the reporting period vacation pay was paid on different dates, then the lines are filled out separately for each of these dates.
Let's look at how to reflect vacation pay in 6-NDFL. Example1:
Volna LLC paid vacation pay to two employees:
For 9 months, 2,000,000 rubles of salary were also accrued, deductions of 50,000 rubles were applied, personal income tax was accrued in the amount of 253,500 rubles, and tax 230,500 rubles were withheld.
In Section 1 of Form 6-NDFL, vacation pay along with salary will be entered in line 020 (2,000,000 + 17,000 + 23,000 = 2,040,000), accrued tax - in line 040 (253,500 + 2210 + 2990 = 258,700), withheld - to line 070 (230,500 + 2210 + 2990 = 235,700).
In Section 2, in addition to the lines reflecting data on wages paid, it is necessary to highlight two additional “sets” of lines for vacation pay, since they were paid on different dates in August:
Lines 100 and 130 – date of receipt of vacation pay is 08/15/16, amount – 17,000 rubles,
Lines 110 and 140 – date of personal income tax withholding is 08/15/16, tax withheld in the amount of 2210 rubles,
Line 120 – the deadline for paying personal income tax to the budget is the last day of the month for paying vacation pay to the employee, that is, 08/31/16.
The lines for the second personal income tax payment from vacation pay in 6-personal income tax will be filled in similarly:
Lines 100 and 130 – date 08/22/16, amount 23,000 rubles,
Lines 110 and 140 – date 08/22/16, tax amount 2990 rubles,
Line 120 – tax payment deadline is 08/31/16.
6-NDFL. Compensation for unused vacation
An employee resigning from work must be paid compensation for all vacations that he did not have time to use before his departure (Article 127 of the Labor Code of the Russian Federation). Vacation compensation is not considered income in the form of wages, but it also cannot be classified as vacation payments, so the date of receipt here is defined as the day of transfer or payment of compensation to the employee (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Let us remind you that, unlike other compensation upon dismissal, vacation pay is subject to income tax.
Since all amounts due to the employee are paid on the day of dismissal, vacation compensation is paid simultaneously with the calculation of wages (Article 140 of the Labor Code of the Russian Federation). Personal income tax on compensation should be paid to the budget at the same time as the salary tax - the day following the day the money is paid to the employee.
Leave compensation upon dismissal is reflected in 6-NDFL in two sections. In Section 1, the compensation amount is added to income on line 020, the tax amount on lines 040 and 070. In Section 2, vacation compensation is shown together with the employee’s salary paid on the same day. That is, unlike vacation pay, separate lines 100-140 only for vacation compensation do not need to be allocated, and it can be shown in one line with the salary paid to the employee.
How to reflect vacation compensation in Calculation 6-NDFL. Example 2.
- August salary – 12,500 rubles,
- compensation for vacation – 10,500 rubles,
- Personal income tax withheld in the total amount of 2990 rubles.
In addition, Ostrov LLC accrued salaries to employees for 9 months - 1,500,000 rubles, accrued personal income tax in the amount of 195,000 rubles, and withheld tax of 175,000 rubles.
Here, filling out Section 1 will be similar to the reflection of vacation pay in 6-NDFL, an example of which we discussed above: compensation and salary for a dismissed employee is included in line 020 (1,500,000 + 23,000 = 1,523,000), accrued tax - in line 040 (195,000 + 2990 = 197,990), withheld - to line 070 (175,000 + 2990 = 177,990).
In Section 2, employee salaries will be reflected by month in the general order, and the salary and compensation of a dismissed employee will be highlighted in a separate block:
Lines 100 and 130 – the date of receipt of the salary calculation and compensation for vacation is 08/16/16, the total amount of income is 23,000 rubles (12,500 + 10,500),
Lines 110 and 140 – the date of personal income tax withholding is 08/16/16, the tax amount is 2990 rubles.
Line 120 – the deadlines for paying personal income tax on wages and vacation compensation to the budget are the same - this is the day following the day they are paid to the employee, that is, 08/17/16.
In accordance with Articles 37 (clause 5) of the Constitution of the Russian Federation and 122 of the Labor Code, every worker has the right to annual paid leave. And if, from a legal point of view, there are no fundamental difficulties with registering a planned vacation (a schedule is drawn up and approved, after which the employer draws up, and the latter confirms familiarization with it), then for an accountant, reflecting the period of “downtime” in the universal form 6-NDFL is a real problem .
There are several reasons for this: the cumbersome nature of the table to be filled out, the peculiarities of postponing the date of tax remittance, and, of course, a large staff of employees whose data should not be missed. Below are several examples of filling out the 6-NDFL declaration. They are enough to reflect vacation pay in the most common cases; they can also be used to solve more complex issues - with inevitable adjustments to current conditions.
Features of filling out the 6-NDFL declaration
A declaration, or report in form 6-NDFL, is a summary table that provides data on the income of the company’s employees, including vacation pay and sick leave payments, in a separate (for each employee separately) or general (total) form. Form 6-NDFL is unified, is not subject to change and currently, according to general practice, is filled out electronically.
Important: although at the legislative level there is no prohibition on drawing up a report by hand (the tax office must accept and process it), it is more advisable to bring vacation pay or enter data into a form on a computer. This will speed up processing and allow the accountant to correct incorrectly entered data on the fly, without reprinting the form each time.
The declaration in Form 6-NDFL is sent to the Federal Tax Service four times a year on the last day of each quarter:
- the first - March 31;
- the second - June 30;
- third - September 30;
- fourth - December 31st.
Important: if the specified dates fall on weekends or holidays (and from December 31 this always happens), the deadline for filing the 6-NDFL report becomes the first working day after the end of the quarter. For example, if the date June 30 fell on a Saturday, the declaration should be sent to the Federal Tax Service no later than July 2, that is, the following Monday. For the fourth quarter, the deadline for filing 6-NDFL is the first day after the end of the New Year holidays.
Declaration 6-NDFL consists of two pages and three main sections:
- On the first page The organization's data is provided: full name, taxpayer identification number and checkpoint, OKTMO code, telephone number, information about the tax agent and his representative. On the same page, the tax inspector confirms that he has read the document and that it is correctly prepared.
- On the second page(in the first section) the numbered lines indicate general indicators: the personal income tax rate, the total income of employees for the reporting quarter, accrued and withheld personal income tax and the number of employees for whom the report is being filled out. In the second section (in duplicate lines 100, 110, 120, 130 and 140), the accountant must reflect:
- in position number 100- calendar date (in the accepted format) when the employee received income (vacation pay, sick leave payments, etc.);
- in position number 110- calendar date (in the accepted format) withholding personal income tax from each specific amount;
- in position number 120- calendar date (in the accepted format) of transfer of withheld tax to the Federal Tax Service;
- in position number 130- the amount of each income appearing in the second section;
- in position number 140- the amount of tax withheld in relation to the above income.
At the end of Form 6-NDFL, the signature of the originator with a transcript and the date of execution of the document are given. Since the declaration is filled out and sent to the tax office electronically, there is no need to affix the organization’s seal or stamp on it. A qualified digital signature is also not needed: in this case, the Federal Tax Service only needs the accountant’s signature and the company’s contact information.
As well as, the procedure and terms for their reflection in the 6-NDFL declaration are clearly defined and cannot be changed at the request of the employer or accounting department specialists.
In accordance with paragraph 1 (subparagraph 1) of Article 223, paragraphs 4 and 6 of Article 226 of the Tax Code of the Russian Federation and the provisions of other documents, the following rules apply in relation to the deadlines for receiving vacation pay and withholding personal income tax:
- The date of receipt of income is the day the payment is transferred to the employee, regardless of the method used (on a plastic card, current account, at the cash desk);
- the date of personal income tax withholding coincides with the date the employee received income (currently, tax is deducted from the amount automatically, without the participation of the employee);
- the date before which personal income tax must be transferred is the last day of the month of payment, although nothing prevents the employer from transferring money to the Federal Tax Service directly on the day of deduction.
Important: as in the previous example, if the last day of the calendar month in which the payment was made is a weekend or holiday, the due date is postponed to the next business day. For example, if an employee received vacation pay on April 15, April 30 is a Sunday, and May 1 and 2 are days off, a declaration in Form 6-NDFL should be submitted before May 3. In some cases, if the state is small, it makes sense to transfer funds to the tax office earlier, for example on the 16th or 17th.
An example of filling out a 6-NDFL report in the general case
To understand what information is included in the declaration and in what order, you should consider several basic examples. Of course, in real practice there are much more complex cases, but they can also be dealt with by taking the above situations as examples.
First #1 is the simplest. Let three employees in the organization “Rosochka” go on vacation in the first quarter, designated for simplicity by letters of the Russian alphabet:
- employee A- January 26 (payment of vacation pay - January 20, amount - 15,000 rubles);
- employee B- March 13 (payment of vacation pay - March 10, amount - 17,000 rubles);
- employee B- March 25 (payment of vacation pay - March 21, amount - 26,000 rubles).
In addition, let January 31 be a working day, and March 31 be Sunday. Then for employee A, information about the payment of vacation pay and tax withholding can be reflected in the declaration from January 26 to 31, for employee B - from March 10 to April 1 (the next working day after the day off), and for employee B - from March 25 to 1 April (due to the same circumstances).
In this case in Section 1 In the 6-NDFL declaration, the following data must be provided (for simplicity, the income of other employees of the organization is not considered):
- In position number 010- the tax rate on personal income. Its value is regulated by the legislator and currently amounts to 13%.
- In position number 020- total income of employees going on vacation: 15,000 + 17,000 + 26,000 rubles, that is, 58,000 rubles.
- In positions numbered 025, 030 and 045- zeros, since the employees did not receive income in the form of dividends, there are no tax deductions in this case, and personal income tax on zero dividend income is, as you might guess, zero.
- In position number 040- the total amount of personal income tax at a rate of 13%, which is supposed to be deducted from the income of employees: 58,000 × 0.13, that is, 7,540 rubles. The calculation can be carried out separately for each value: (15000 × 0.13 + 17000 × 0.13 + 26000 × 0.13) rubles, that is, (1950 + 2210 + 3380) rubles. But since the total value should be given on the line, there is no need for such detailed calculations.
- In position number 050- the amount of the advance payment. For vacation payments, in the vast majority of cases, an advance is not accrued, and therefore the accountant can safely put a zero in the line.
- In position number 060- the number of individuals who received income. As noted at the beginning of the example, for simplicity, the 6-NDFL declaration is drawn up only for three employees who went on vacation.
- In position number 070 the amount of personal income tax withheld is duplicated - 7540 rubles.
- In positions numbered 080 and 090 zeros are entered - even if the tax agent (employing organization) managed to withhold personal income tax in full and has no reason to return any part of the personal income tax amount to employees.
In Section 2 of the report on form 6-NDFL for the first reporting quarter Only the data of employee A is included, since the transfer of personal income tax withheld from the vacation pay of employees B and C will be made (for the reasons described above) at the beginning of the next quarter. Thus, in form 6-NDFL for the first quarter you should enter:
- In position number 100- calendar date (in the accepted format) when employee A received income (January 20, 2018).
- In position number 110- calendar date (in the accepted format) withholding personal income tax in relation to the same employee (January 20, 2018).
- In position number 120- calendar date (in the accepted format) of transfer of the withheld amount to the Federal Tax Service (January 31, 2018).
- In position number 130- the amount of income received by the employee in the form of vacation pay (15,000 rubles).
- In position number 140- the amount of personal income tax withheld (1950 rubles).
In Section 2 of the 6-NDFL declaration for the second quarter will contain information about two other employees - B and C:
- In position number 100- March 10 and 21, 2018, respectively.
- In position number 110- the same dates.
- In position number 120- calendar date (in the accepted format) of transfer of the personal income tax withheld from each amount to the budget (April 1, 2018).
- In position number 130- 17,000 and 26,000 rubles, respectively.
- In position number 140- 2210 and 3380 rubles, respectively.
An example of filling out the 6-NDFL report if vacation pay was paid to the employee in December
Let employee G, who goes on vacation on December 25, 2018, receive the amount due to him (35,000 rubles) on December 20, 2018. For obvious reasons, at the end of the reporting quarter (December 31), there will be no one to transfer the withheld personal income tax to the budget. Therefore, if the accountant has not done this earlier, he should transfer the money on the first working day of the new year 2019 - January 8.
In this case, two 6-NDFL declarations are filled out:
- In the first(for the last quarter of 2018) in Section 1, data is entered in the same sequence as in the previous example:
- in position number 010- personal income tax rate (13%);
- in position number 020- the amount of employee income (35,000 rubles);
- in positions numbered 025, 030, 045, 050- zeros;
- in position number 040 - the amount of personal income tax (4550 rubles);
- in position number 060- number of employees (in this case - 1);
- in position number 070- total amount of personal income tax (4550 rubles);
- in positions numbered 080 and 090- zeros.
- In the second(for the first quarter of 2019) in Section 2 you will need to indicate:
- in position number 100- calendar date (in the accepted format) employee G received vacation pay (December 20, 2018);
- in position number 110- calendar date (in the accepted format) of withholding from the above amount of personal income tax (December 20, 2018);
- in position number 120- calendar date (in the accepted format) of tax transfer to the budget (January 8, 2019);
- in position number 130- the amount of vacation pay (35,000 rubles);
- in position number 140- personal income tax amount (4450 rubles).
An example of filling out a 6-NDFL report if vacation pay was accrued simultaneously with salary
In this case, in Section 2 of Form 6-NDFL, data should be provided separately for wages and vacation pay. For example, if employee D, resigning after a vacation, receives a salary of 25,000 rubles on October 20, 2018 (the employer must transfer the tax on it to the budget no later than the next working day, that is, October 21, 2018) and receives vacation pay on the same day in the amount of 13,000 rubles (withheld tax must be transferred to the Federal Tax Service before October 31, 2018), the corresponding data must be reflected in lines 100–140.
There are also more complex options, such as payout. Whatever the situation, the accountant should be guided by the above instructions and not forget about the deadlines for transferring the withheld tax to the budget; otherwise, a penalty will be charged for each day of delay, and subsequently the company may be fined.
Let's sum it up
Vacation pay in the 6-NDFL declaration is reflected in two sections. The first shows the total amount of employee income and taxes withheld from them, including dividends and advance payments. In the second - payments for each employee separately.
If the money, for objective reasons, was not sent to the Federal Tax Service before the end of the reporting quarter, the transfers should be reflected in Section 2 of Form 6-NDFL for the next quarter. Vacation pay received simultaneously with salary is reflected in the same section on different lines. If the transfer was not completed on time, the employer will have to pay penalties for each day of delay, and in the future, if the situation is not corrected, a considerable fine.
The peak of vacations occurs in the 3rd quarter. Therefore, on the eve of submitting 6-personal income tax for 9 months, we consider it useful to remind accountants how vacation payments are reflected in personal income tax reporting.
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 out 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 on 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-4-11/6420@).
On the lines themselves, enter the following:
- on pages 100 and 110 - the 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.
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 of 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.
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 (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.
Sick leave in 6-NDFL
Information on the amounts of temporary disability benefits paid and personal income tax on them is reflected in 6-NDFL in a manner similar to the procedure for reflecting vacation pay.
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. By law, income can be withheld only after the money has been received by 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.
How to reflect vacation pay in 6 personal income tax depends on the date of payment and on the situation with the employee (whether he quits or not). An error in the amount or date is a reason for a fine or submission of an updated calculation. Test yourself.
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 was 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 like this:
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
