The deadline for transferring tax is 6 personal income tax holiday pay. Employee's employment dates

Since the beginning of the year, tax agents have been required to report quarterly on the amounts of calculated and withheld income tax. Until July 31, physical and legal entities making payments on various types labor and civil contracts, must submit a report in Form 6-NDFL for the first half of the year. Let's take a closer look at how to fill out section 2 of form 6-NDFL, in particular, lines 100, 110 and 120, so that the inspectors have no complaints.

Section 2 of form 6-NDFL is filled out according to certain rules. Read the article about what tax authorities suggest you pay attention to when submitting your half-year report.

What data should be entered in line 100 of form 6-NDFL?

Calculation of income tax amounts individuals, calculated and withheld by the tax agent (form 6-NDFL), approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ From this document it follows that in field 100 (date of actual receipt of income), the tax agent must enter the number when employees received due payments– salary, sick leave, vacation pay, other types of income.

According to the Tax Code of the Russian Federation, when paying wages or business trips, the date of actual receipt of income may be considered the last working day of the month. At the same time, for vacation pay or amounts sick leave the moment of receipt of income must necessarily coincide with the day of actual transfer Money to the employee’s card or on the day of receipt of money in the accounting department against signature.

To reflect the wages for May that employees will actually receive in June, in column 100 of the 6-NDFL form, you can indicate the last working day of May (31st day), and the date of actual receipt of wages will coincide with the day of withholding of income tax and will be reflected in column 110.

It is important to remember that although form 6-NDFL is filled out on an accrual basis, this rule does not apply to any of the columns of section 2. In column 100, the tax agent has the right to indicate only those days on which income was paid to employees in reporting period– the second quarter, for example. Thus, when drawing up a report based on the results of the half-year, in lines 100 it is necessary to indicate the numbers in April - June, when income was paid, or the last working days of the months.

Considering that there are three months in a quarter, it is logical that in the calculation of 6-NDFL there would be only three lines with the number 100. However, there are more of them. This is due to the fact that tax authorities need information not only about the days of payment of income, but also the terms of withholding and further personal income tax transfers to the budget.

What data must be indicated in field 110 of form 6-NDFL?

The procedure for filling out form 6-NDFL states that in column 110 (tax withholding date) you must indicate the day on which tax was withheld from payments to employees. In the letter dated 02/25/2016 No. BS-4-11/, the tax authorities clarify that this line must be filled out taking into account clause 4 of Article 226 of the Tax Code of the Russian Federation and clause 7 of Article 226.1 of the Tax Code of the Russian Federation, that is, one must always remember the type of income paid.

At the same time, hold income tax follows directly upon payment of income, regardless of what form it was in - monetary, in kind or in the form of material benefits. That is, in most cases, lines 110 and 100 will contain common data.

In some situations, the dates in columns 110 and 100 cannot and should not coincide. This happens in cases where the tax agent pays wages in next month. For example, employees received their salaries, vacation pay and sick leave for April in May. Since these payments were accrued in April, line 100 indicates the last working day of this month. Due to the holidays, money was issued only on May 11th. This number should be recorded in column 110, since the tax was withheld on the same day. How to reflect this in the report is shown in the picture.

What data should be reflected in line 120 of the 6-NDFL calculation?

Field 120 of form 6-NDFL is called “tax payment deadline.” That is, it must indicate the day on which the company transferred the tax amounts to the budget. In a letter dated January 20, 2016 No. BS-4-11/, the Federal Tax Service of Russia clarifies that this column should be filled out in accordance with the provisions of clause 6 of Article 226 of the Tax Code of the Russian Federation and clause 9 of Article 226.1 of the Tax Code of the Russian Federation.

In particular, the deadline for transferring personal income tax from wages is the day following the day of its payment. If it falls on a weekend or holiday, the date of the next working day should be indicated on line 120.

Personal income tax on sick leave and vacation pay can be paid no later than the last day of the month in which such payments were made. At the same time, the “transfer” of deadlines to in this case does not apply.

If a company reports tax on income from transactions with securities, she must select the earliest of the following dates for line 120 of the 6_NDFL calculation:

• the end of the relevant tax period;
• the last day of the validity period of the last agreement on the basis of which the tax agent pays income;
• date of payment of funds (transfer of securities).

Note that it is incorrect specified date In column 120 of section 2 of form 6-NDFL, tax officials will notice quite quickly, since they compare this data with the information available in the budget settlement cards. Therefore, if you find an error when filling out this line, be sure to generate and send a new calculation indicating the correct information. Independent identification of inaccuracies and timely submission of updated information exempts you from liability. IN otherwise the company faces a fine of 500 rubles for transmitting incorrect data.

Is it possible to independently check the correctness of filling out lines 100 – 120?

To check form 6-NDFL, the Federal Tax Service has developed special control ratios, which can be seen in the Letter dated March 10, 2016 N BS-4-11/ The explanation says: the date indicated in line 120 (the deadline for transferring the tax to the budget) cannot be less than the date written in line 110 (the date of tax withholding) . If such a contradiction is discovered, inspectors may accuse the tax agent of submitting false data and fine them 500 rubles for each incorrectly drawn up document. But such a discrepancy can be seen independently if you compare the records of the two columns, as shown in the picture.

Tax authorities may suspect an employer of violating the law if the data from line 120 (the deadline for transferring tax to the budget) does not coincide with the date of transfer of personal income tax entered on the budget settlement card. Tax agent made an unintentional or deliberate mistake, and it is possible that he is trying to hide the fact of non-transfer of taxes to the budget, the inspectors will conclude. The accountant will have five days to eliminate the shortcomings and explain how the errors got into Form 6-NDFL.

You can fill out 6-NDFL in online services on the websites of accounting software developers - My Business, Kontur, Nebo and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).

In 2016 chapter Tax Code about personal income tax has changed. Therefore, you need to carefully indicate the data in section 2 of the new calculation 6 of personal income tax. We will discuss filling out lines 100, 110, 120 in section 2 in this article.

Calculation of accrued and withheld personal income tax is provided by organizations that paid income to employees and individual contractors (Clause 2 of Article 230 of the Tax Code of the Russian Federation). If the company did not pay income, the zero 6-personal income tax may not be submitted.

Reporting is prepared on form No. 6-NDFL. It, as well as the order of filling and electronic format approved the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450.

The calculation consists of title page and two sections. In the first - generalized information about income and personal income tax, in the second this information is disclosed by the dates when income was generated, tax must be withheld and transferred.

The procedure for filling out 6-NDFL in 2016 is described in detail in the article of the same name. Let's dwell on the most difficult lines of section 2. To fill them out correctly, you need to clearly understand the rules of Chapter 23 of the Tax Code of the Russian Federation, especially those updated in 2016.

6 Personal income tax (filling out line 100 110 120) for salary

According to line 100 of section 2 - the date when the income is considered received. For salary, this is the last day of the month for which it is accrued (in case of dismissal, it is the last working day). This is stated in paragraph 2 of Article 223 of the Tax Code of the Russian Federation.

According to line 110 of section 2 - the date when personal income tax must be withheld. Here are the rules. From a salary issued from a cash register or transferred to a bank account, personal income tax must be withheld on the same day (paragraph 1, paragraph 4, article 226 of the Tax Code of the Russian Federation). If the salary is in kind, tax must be withheld when the employee receives any cash income ().

According to line 120 of section 2 - the date when the withheld personal income tax must be transferred to the budget (according to the rules tax legislation). In 2016 personal income tax year salary does not need to be transferred later in the day, following the payday (). This applies to both deposited salaries and those issued late. In all cases, when the payment deadline falls on a weekend, it is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Example 1
Zarya LLC employs one employee - Ivanov I.I. In the third quarter of 2016, Ivanov’s income was as follows (see table below):

Salary data in the third quarter of 2016

In the calculation of 6 personal income tax, filling out lines 100, 110, 120 should be the same as in the sample

Please note that the accountant reflected the salary for the first half of the month (advance) and the salary for the second half of the month together.

The September salary issued before the end of September must be reflected in section 2 of form 6-NDFL for 9 months, even if the deadline personal income tax payment will fall in October (for example, the salary deadline is September 30, and the personal income tax payment deadline is October 3). Another thing is the salary for September, issued in October. Such amounts do not need to be shown in section 2 of form 6-NDFL for 9 months (letters of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4900, dated February 25, 2016 No. BS-4-11/3058). After all, these incomes already relate to the fourth quarter.

6 Personal income tax (fill in line 100 110 120) for sick leave and vacation pay

For sick leave and vacation pay, the date of receipt of income and the date of tax withholding coincide - this is the day of payment (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). But the deadline for paying personal income tax is special. Since 2016, personal income tax on vacation pay and sick pay, including benefits for caring for sick family members, must be transferred no later than the month in which they were issued to the employee.

Please note: if the company pays compensation to a resigning employee for unused vacation, personal income tax must be transferred no later next day. Such payments must always be shown separately in section 2.

Example 2
Let's change the conditions of example 1.

In the third quarter of 2016, Ivanov’s income was as follows (see table below):

Salary data for the third quarter of 2016

In calculation 6 of personal income tax, filling out lines 100, 110, 120 should be the same as in sample 2.

6 Personal income tax (fill in line 100 110 120) according to financial benefit

Income in the form of material benefits from savings on interest since 2016 arises on the last day of each month throughout the entire period for which the loan was issued (subclause 7, clause 1, article 223 of the Tax Code of the Russian Federation).

If the loan was taken by a company employee, personal income tax is withheld from any of his cash income(for example, from the next salary). Indicate this day as the withholding date (paragraph 2, paragraph 4, article 226 of the Tax Code of the Russian Federation). The deadline for paying personal income tax is no later than the next day (clause 6 of article 226 of the Tax Code of the Russian Federation).

If the loan was not received by an employee, in section 2 you need to indicate the date of income (line 100), as well as the amount of income and personal income tax (lines 130 and 140).

Example 3
On August 31, 2016, Ivanov, who took out an interest-free loan from the company, received material benefit from savings on interest - 2000 rubles. Salary for August - 15,000 rubles. On September 5, 2016, Ivanov received its second half, and the company withheld personal income tax:

• with financial benefits - 700 rub. (RUB 2,000 × 35%);
• from salary - 1950 rubles. (RUB 15,000 × 13%);

In calculation 6 of personal income tax, filling out lines 100, 110, 120 should be the same as in sample 3.

In accordance with the Instructions for filling out the 6-NDFL report, accountants are familiar with the general picture of drawing up the form. But, unfortunately, many details are not specified in connection with which responsible persons The question arises, what dates to put in 6-NDFL. Let's consider this aspect in our consultation.

Legislative norms

In the calculation according to Form 6-NDFL, there are three dates on which the accountant must turn his Special attention:

1. The date of the employee's actual receipts, which are subject to personal income tax (reflected in line 100).
2. The date of deduction of the tax liability from the amount of the employee’s actual income (reflected in line 110).
3. Date of personal income tax transfer state treasury(reflected in line 120).

When reflecting numbers in Section 2, tax authorities are guided by legislative norms:

• the date of actual receipt of the employee’s earned income is established taking into account the recommendations of Article 223 of the Tax Code of the Russian Federation;
• transfer time tax obligations to the State Treasury is indicated in accordance with Article 226 of the Tax Code of the Russian Federation;
• rule for postponing the due date tax reporting regulated by Article 6.1 of the Tax Code of the Russian Federation.

Employee's employment dates

There are three types of employee earned income, the amount of which is reflected in line 100 of Section 2 of the form. These include:

1. Earned revenues expressed in monetary equivalent. Line 100 indicates the date of the last day of the month of the corresponding accruals. It should be remembered that when accruals made in last month reporting quarter are actually paid in next period following the reporting one, they are reflected in the next report.
2. Employee receipts expressed in kind. The number of actual receipt of values ​​is entered.
3. Receipts of employees as monetary benefits. The date entered in the report is last number every month of savings.

Tax liability withholding dates

To determine the date of tax withholding, you must be guided by the number of actual earnings received by employees. By legal requirements Tax deduction is made on the date of actual receipt of wages by employees.

Upon acquisition by employees natural look income or obtaining material savings, the employer is obliged to withhold tax from any cash receipts of the employee. If it was not possible to do this during the reporting period, the tax must be withheld in the next quarter. When issuing an advance, you must indicate the number personal income tax withholding at actual receipt total earnings for the month.

Dates for payment of personal income tax to the Treasury

The date of payment of personal income tax to the budget is reflected in line 120 of the form. Tax authorities pay special attention to the number indicated in this line, because the reflected information determines whether a deviation from the law occurred or not. Let's decide what the number of tax payments to the Treasury means?

The date of transfer of personal income tax to the budget is the date before which the tax must be paid. According to the general tax rules, the tax payment date is considered to be the day following the actual payment of earned income by employees, taking into account the rules for transferring weekends and holidays.

But there are exceptions to each rule, for example, for temporary disability benefits, as well as for vacation pay receipts, the tax remittance deadline is set for the last day of the month in which such amounts are calculated.