Vacation: how to reflect in 6-NDFL, sample filling

The form 6-NDFL was introduced by the tax service of Russia on October 14, 2015 by the order of the IIM 7/11/450. Under this order, all tax agents (companies, enterprises, institutions, etc.) that pay individuals money remuneration for labor and make other payments from which income tax is withheld are required to submit a declaration in accordance with the form 6-NDFL from 2016 onwards.

Calculation of 6-NDFL - quarterly, consists of only two sections, its structure has not changed since the adoption of the Law.

However, to date, the report is the most difficult for accountants, filling it causes a lot of questions, and the responses of tax authorities are not always unambiguous.

Often an accountant (especially a beginner) confronts the issue of how to pay off vacation in the 6-NDFL.

Below, we will consider some typical situations for the payment of leave, causing difficulties in filling out the report lines.

Contents 6-NDFL

The 6-NDFL Declaration is two information sections.

The first one displays the summary information:

• The amount of income (in general for the enterprise) accrued to employees;
• Calculated personal income tax as a whole for the enterprise;
• Withheld personal income tax.

All amounts are indicated for the tax period from the beginning of the year for each tax rate.

The second section specifies the detailed information for each operation, with which it is necessary to withhold the tax (NDFL).

Its main indicators are:

• Day of receipt of actual income (reflected in line 100),
• Day of withholding income tax (shown in line 110),
• Day, no later than by law should transfer the withholding tax to the tax authority (line 120),
• The amount of income before taxation (line 130),
• Withheld income tax (indicated in line 140).

6-NDFL: a rule of reflection of holiday

From the payment of wages, bonuses and some other payments levied by personal income tax, holiday pay differ in the time limit for the payment of tax (PIT) to the budget.

So, how to pay vacation wages in 6-NDFL? When reflecting the vacation in the second section of the declaration, it is important to remember the basic rule: the payment of income tax from the paid vacation should be made not later than the final day of the month in which the vacation payment was effected.

So, if vacation payments were paid, for example, on June 20 in 2017, then the deadline for paying income tax from them comes 30.06.17 (working day). Therefore, regardless of the date the tax was actually transferred, the date 6/30/17 is put on the 6-NDFL on page 120.

If the deadline for transferring to the budget of the tax falls on the "red" day of the calendar (holiday or holiday), then the last working day of the next month is considered to be the last day of payment.

For example, vacation workers were paid on April 28. The last day of April (April 30) happened on a day off (Sunday), the working day (the nearest) - on May 3. Line 120 records the date 03/05/2017.

More closely, you should fill out the report, if the final day of the month was not only the weekend, but also the last day of the quarter. In this case, the deadline for the payment of income tax falls on the next working day of the next quarter (this situation took shape in December 2016), paid vacation payouts are indicated in the next reporting period.

Example: holiday in December 2016

How to reflect the transferable leave in 6-NDFL, is indicated in the examples given below.

In December 2016, JSC "Hi" paid vacation benefits to the following employees:

• Sergeev L.Yu. - 15.12.16 - 28000 rubles;
• Kozlov P.I. - 30.12.16 - 14000 rubles.

When paying out of vacation amounts, they were withheld at a rate of 13 percent:

• 28000 х 13% = 3640 rubles;
• 14000 x 13% = 1820 rubles.

Salary payments were made:

• Sergeev L.Yu. - 15.12.16;
• Kozlov P.I. - 30.12.16.

The tax (3640 + 1820 = 5460 rubles) was paid to the budget on 30.12.16.

31.12.16 falls on the day off, so the last day of the transfer of personal income tax is 09.01.17, which is the first working day in 2017.

How to reflect the December holidays in 6-NDFL? Leave payments paid in December should be reflected in the report for the 4th quarter of 2016 and in the declaration of 6-NDFL for the 1 st quarter of 2017.

Report for the 4th quarter:

• (28,000 + 14,000 = 42,000 rubles) are reflected in the first section of the 6-NDFL form in line 020,
• The accrued tax (3640 + 1820 = 5460 rubles) is reflected in the first section on line 040,
• The withholding tax (5460 rubles) is reflected in line 070.
• In the second section, transactions are not displayed, since the deadline for the payment of personal income tax to the vacation budget falls on the 1st working day 09.01.17.

Report for the 1 st quarter of 2017:

• In the first section, the amounts for these operations are not shown,
• In the second section are displayed as follows:

100 15.12.16 130 28000

110 15.12.16 140 3640

120 09.01.17

100 30.12.16 130 14000

110 30.12.16 140 1820

120 09.01.17.

Example: vacation in June 2017

How to correctly reflect the vacation in the 6-NDFL in the last month of the quarter, if the last day of the month is a working one, consider the example of June 2017.

The date of receipt of income in the form of vacation - always a day of payment to their employee.

The date of withholding tax must coincide with the day of payment of income, since income (in this case vacation pay) is paid less income tax.

Vacation paid in June. The last day of transfer of personal income tax to the budget - June 30, is a working day. Leave payments paid in June do not go to July (the next reporting period), but are reflected only in the report for half a year.

Let's consider 6-NDFL (an example of filling for a half-year) in a part of holiday.

In June 2017, LLC "Hello" paid vacation to the following employees:

• Ivanov K.Yu. - 16/06/17 - 28000 rubles;
• Petrov V.V. - 30/06/17 - 14000 rubles.

When paying out of vacation amounts, income tax was withheld at a rate of 13%:

• 28000 х 13% = 3640 rubles;
• 14000 x 13% = 1820 rubles.

Income tax to the budget was listed on 30/06/2017.

In the form of 6-NDFL, an example of filling out which is considered, for the first half of this year these operations should be reflected in the first and second sections:

• In section 1 vacationers are included in lines 020, 040 and 070;
• In section 2, lines 100-140 are completed as follows:

100 16.06.17 130 28000

110 16.06.17 140 3640

120 30.06.17

100 30.06.17 130 14000

110 30.06.17 140 1820

120 30.06.17.

How to reflect the recalculation of vacation

There are situations when a vacation is issued in the early days of the month. Payment of vacation is made before the start of leave, that is, at the end of the month, which precedes the month of the beginning of the holiday.

How to reflect the payment of vacation in the 6-NDFL? The sample is shown below.

Let's say an employee issued a vacation for the period from 3.07.2017 to 17.07.2017. Accountants accrued and paid leave on June 30, when paying them was withheld tax, listed in the budget on June 30.

Vacation payments (10,000 rubles) were accrued without taking into account the earnings for the last month (in this case, the earnings of June are not taken into account.With the calculation of wages for June 2017, the amount of vacation will be recalculated, it will amount to 12,000 rubles.) Bonuses for vacation - 2000 rubles. The additional sum - 260 rubles. Payments will be made together with wages - 06/07/17.

6-NDFL for six months (half-year) is formed thus:

• In Section 1, the recalculated (correct) amount of vacation pay is recorded in line 020.
• In section 2, lines 100-140 are completed:

100 30.06.17 130 10 000;

110 30.06.17 140 1,300;

120 30.06.17.

In the report for nine months (third quarter):

• In Section 1, the amount added to the vacation is not reflected.
• In section 2 the following lines are filled:

100 06/07/17; 130 2000;

110 06.07.17; 140,260;

120 31.07.17.

How to check the tax authorities

After receiving the report, the taxpayers make a payment schedule for the enterprise with the budget for the payment of tax on lines 120 and withholding personal income tax on lines 140 according to 6-NDFL. Then, the dates and amounts of actual payments to the budget for the bank are compared.

If during the inspection it is found that the income tax indicated on lines 140 is paid in a smaller amount or later than the day indicated in lines 120, then the enterprise card on the calculations with the budget reflects the arrears.

The enterprise is exposed to a penalty: 20 percent of the amount of the unreasonable or overdue tax.

Conclusion

The process of forming the 6-NDFL reporting form raises many questions for accountants. It is small, but it contains many nuances. Not always the accountant correctly reflects those or other operations. Hospital sheets, bonuses, vacation ... How to reflect in 6-NDFL? Only a few aspects of filling are considered above.

It should be remembered that if you made a mistake with the dates when filling out, but the tax was paid on time and in full, you should explain this with your clerical and pass the updated calculation to the tax inspection. Thus, you will avoid unpleasant sanctions from the tax authorities.

Good luck in the delivery of accounting!