Lines 040 and 070 in the 6-NDFL report often do not match. This is normal and completely understandable. Each accountant must understand why the difference arises and how to explain it, first of all, to himself, and then to the director and, if necessary, to the inspectors. The main reason for the discrepancies is the so-called transitional operations - those that occur at the junction of quarters. Details are in our material.
What is the amount of calculated and withheld tax in 6 personal income tax
Before we figure out why the two main indicators of section 1 of the calculation may not be equal, let's consider what they are.
The amount of the calculated tax is indicated on line 040 of the form in the context of the applicable personal income tax rates. Line 070 is reserved for the amount of deductions. And it contains the total amount of deductions for all bets. But even if you add up all lines 040 (when completing section 1 at several rates), the total and line 070 will most likely not be equal. And this is normal and understandable.
Why the amount of calculated and withheld tax in 6 personal income tax is not equal
The calculated tax arises on the date of actual receipt of income. That is, when the payment is accrued (clause 3 of article 226 of the Tax Code). The date of actual receipt of the amounts is considered the day of payment of income - as a general rule. In relation to the RFP, this is the last day of the worked month (Article 223 of the Tax Code).
The moment of actual receipt of income determines the period in which the tax falls into line 040 of Form 6-NDFL. So, the salary for September is always reflected in line 040 in the calculation for 9 months of the year. Indeed, September 30 is the “iron” date for receiving income in the form of a September salary, regardless of when it was issued (even if ahead of schedule before the end of the month).
The tax is withheld as a general rule on the day of real settlements with an individual (staff) (clause 4, article 226 of the Tax Code). Not always this date (in particular, for the payment of salaries) coincides with the date of actual receipt of income. So, when the days of calculating and withholding the tax fall on different quarters, then lines 040 and 070 will not be equal. And there are always transitional operations. March salary is issued in April. This means that in line 040 the calculated tax falls into section 1 of the form for the first quarter. And in line 070 as withheld tax only in the calculation for half a year. And so on all quarters.
The amount of calculated and withheld tax in 6 personal income tax: what is the difference
Above, we talked about the lines that are set aside in the income calculation to reflect tax - calculated and withheld. The sums of these lines, as we have already explained, may not be equal. But if we take a specific operation, then, of course, the amount of calculated and withheld tax on it ideally coincides in most cases. That is, how much money is supposed to be withheld from the employee’s remuneration, how much is calculated, the company keeps so much.
Attention! The reporting procedure for 6-personal income tax for the 2nd quarter of 2019 has changed
In the salary reports for the 2nd quarter, take into account the changes that came into force in 2019. The experts of the magazine "Salary" summarized all the changes in 6-personal income tax. Read how inspectors compare report scores. If you check them yourself, avoid clarifications and be able to explain any figure from the report. Look at all the main salary changes in a convenient presentation and a special service.
There are cases when it is not possible to keep income. For example, if there were payments in kind (gifts) to persons who do not work in the company (former employees, other persons). And accordingly, they do not receive income from it, from which it would be possible to withhold tax. However, it still needs to be calculated. Or the employee may even work for the firm. But if by the end of the year he does not receive the required amount from which the company is able to withhold tax, then the calculated amount will clearly be more than withheld. Because of such exclusive situations, lines 040 and 070 may also “not go”.
If, at the end of the year, unwithheld amounts come out, they are reflected in the organization as a whole in line 080 of section 1 of form 6-NDFL. During the year, you need to reflect the amounts on this line if you are sure that you will not be able to keep income until the end of the year. Otherwise, the string is set to 0.
Should the amount of calculated tax and the amount of tax withheld in 6 personal income tax coincide?
As we explained in other sections of our article, lines 040 and 070 of section 1 of the "income" calculation will in most cases not be equal. That is, these lines do not have to match. And there is no such requirement or the corresponding control ratio lowered by the Federal Tax Service to taxpayers.
The amount of calculated tax in 6-personal income tax - how to calculate it
Form 6-NDFL is not filled out separately for each employee, like a 2-NDFL certificate (this is, so to speak, a personal document). The calculation is filled in as a whole for the organization.
The data to be filled in is taken from tax cards for calculating personal income tax, which are maintained separately for each employee. And they are collected in the relevant tax register throughout the LLC. Approve the forms of registers in the tax accounting policy.
There is no standard register form, so design the form yourself. As a basis, you can take the old 1-personal income tax. Or a form that your accounting system (accounting program) offers.
In order to correctly calculate the mandatory payment to the budget, you need to correctly determine the tax rate at which to calculate the amount. In most cases, with regard to payments to tax residents of the Russian Federation, this is a 13% tariff (Article 224 of the Tax Code).
If income (except dividends) is taxed at a rate of 13%, calculate the tax base on a monthly strictly cumulative basis from the beginning of the year using the formula:
It is already clear from the registers why the amount of tax calculated and the amount of tax withheld are not equal to each other.
If "income" registers are not maintained, the company may be fined for a gross violation of accounting rules. This is a fine under article 120 of the Tax Code in the amount of at least 10,000 rubles. If the missing registers were requested during the check, according to Article 126 of the Tax Code, 200 rubles will be issued for each document submitted late. fine.
In addition to the tax sanction, at the request of the Federal Tax Service Inspectorate, the court may fine an official of the company - a personal income tax agent (for example, a manager or chief accountant). Issue price - 300-500 rubles. (part 1 of article 15.6 of the Code of Administrative Offenses).
Line 040 6-NDFL reflects the amount of tax calculated for payment. How to calculate the indicator that should be recorded in this field? What error is allowed? Should the sums of rows 040 and 070 be equal? In our article we will consider the nuances of filling in this data.
Purpose of Form 6-NDFL
To improve control over the timely receipt of income tax into the budget, form 6-NDFL was developed.
This form is submitted by entrepreneurs and organizations that have employees or are tax agents to other individuals. The task of submitting a report is to provide reliable information on all calculated income, deductions, and tax payments. The task of inspectors is to check that the tax is calculated correctly and paid on time.
To complete the report, data from tax registers must be used. This is a requirement of Art. 80 of the Tax Code of the Russian Federation. The absence of such a register will be considered a violation and fined by controllers. This register can be developed independently by approving its form in the accounting policy. On a monthly basis, you need to keep records of payroll and other income, calculation and deduction of tax, dates of transfer of tax to the budget.
You can see how to correctly compose such a register in our article. "Sample of filling in the tax register for 6-personal income tax" .
The data in section 1 of the calculation are indicated on an accrual basis from the beginning of the year, in section 2 - only for the last 3 months. Unlike the 2-NDFL reporting form, in this calculation all information is summarized without detailing by names, but broken down by dates of transactions.
General rules for the 1st section of the report
The first section is a summary table of data on personal income tax for the period of provision - the tax base and indicators calculated by the agent.
As we can see, there are two peculiar parts of the report. The upper one is for income and tax calculated at different rates, the lower one is for summarizing information at all rates and indicating details (tax not withheld, refunded).
The upper part must be completed for each tax rate applied by the agent. If you have paid any winnings to an individual in addition to regular wages, or if you are employed by a non-resident whose income is taxed at a different rate than a resident, you will need to complete several upper sections, one for each rate.
You will enter the amount of income in field 020, the amount of deductions in field 030, and on line 040 you will need to enter the amount of tax calculated. Separately, here it is necessary to allocate the amount of tax calculated on dividends (on line 045) and indicate the advance payment (if foreigners work for you).
That's it, you have already filled out the top part of the section.
Data to be reflected in line 040 6-NDFL
According to Art. 210 of the Tax Code of the Russian Federation, the tax is calculated as a percentage of the tax base. At the same time, the tax base is the total income of the taxpayer, reduced by the amount of deductions provided in accordance with the Tax Code of the Russian Federation.
The main tax rates for residents currently in force are as follows:
- 13% - this can be salary, remuneration under GPC agreements, income from the sale of real estate or some other income;
- 35% - from the amount of savings on interest when obtaining borrowed funds in terms of exceeding the established amounts.
Our section will help you understand the overall picture of personal income tax rates "personal income tax rate" .
The calculation formula for calculating tax by a tax agent is simple:
(Income of an individual - Deductions granted) × Tax rate for this type of income.
It is this amount that should appear in line 040 of the calculation of 6-NDFL. That is, in relation to the report, it will look like this:
(P. 020 - P. 030) ×P. 010 / 100.
If the calculated indicator does not match the specified amount, then this will not always be a mistake. The tax is calculated in full rubles. According to the rounding rules, the tax amount is less than 50 kopecks. discarded, and 50 kopecks. and more is rounded to the full ruble (rounding error). A discrepancy in any direction up to 1 ruble is acceptable. for each individual. In the published control ratios for checking Form 6-NDFL, the following formula is given for calculating the allowable error:
Page 060 × 1 rub. × Number of lines 100.
For example, if on line 060 “Number” you have 54 people and during the reporting period income was paid 3 times (that is, line 100 “Date of actual receipt of income” is filled in three times), then the amount on line 040 for the 1st quarter may 162 rub. differ from that calculated by the formula (54 × 1 × 3). The number of lines 100 will depend on the number of dates of receipt of income in the reporting period.
IMPORTANT! But if the discrepancy exceeded the maximum error, then the tax authorities will consider that the amount of personal income tax accrued is underestimated or overestimated. The consequence of this will be a letter asking for clarification and provide an adjustment calculation.
How to do this, see our article. “How to correctly fill out the clarification in the form 6-NDFL?” .
Read more about control ratios for form validation in our article. "Control ratios for checking the form 6-NDFL" .
After filling in lines 010-050 for all tax rates applied at your enterprise, you can proceed to the second part of the first section. There is line 070, which will summarize the tax withheld.
IMPORTANT! The amounts of calculated and withheld taxes (lines 040 and 070, respectively) may not match. This is possible if some income has already been accrued, the tax on it has been calculated, but the payment of income has not yet been made. For example, in a situation where a salary is accrued in one quarter and paid in the first month of the next quarter.
Let's compare tax calculation dates and withholding dates.
|
Tax due date |
Withholding tax period |
|
|
Salary |
Last day of the month worked |
On the day of payment in cash |
|
Retirement payouts |
Last working day |
On the day of payment |
|
Sick pay and vacation pay |
On the day of payment |
On the day of payment |
|
Dividends |
On the day of payment |
On the day of payment |
|
Travel expenses (not documented, "overnight") |
Last day of the month for approval of the advance report |
On the day of salary payment for the month in which the advance report is approved |
|
income in kind |
On the day of transfer of income |
On the day of payment of the next income in cash |
Thus, we see that the dates of tax calculation and its withholding do not coincide quite often. This means that the inequality of lines 040 and 070 is a common thing.
More information about the dates of receipt of income is described in the article "Date of actual receipt of income in the form of 6-personal income tax".
Line 040 is generally not difficult to fill out. But for clarity, let's look at an example.
Example
In Sady LLC, the amount of accrued wages for the 1st quarter was:
- January - 30,000 rubles;
- February - 35,000 rubles;
- March - 49,000 rubles.
Employee benefits are not provided. The report will be completed like this:
Results
The reflection in the 6-NDFL report of the calculated personal income tax is a process that requires knowledge of the nuances of the law. At the same time, the existing basic formulas for calculating report indicators will help you independently verify the correctness of your credentials without waiting for a request from the tax office.
To check if you are making the most common mistakes when filling out 6 personal income tax, the article will help "Attention! Here are common mistakes in 6-personal income tax ".
Any tax agent who is a taxpayer is obliged to make personal income tax calculations from the wages of his employees, and make transfers of tax amounts to the State Treasury. The results of the data obtained on tax liabilities are presented in the form of 6-NDFL, which is quarterly submitted to the fiscal authority. Often, after calculations, the amount of calculated and withheld tax differs, 6-NDFL displays these amounts in Section 1 in different lines. Let's look at the difference between these indicators. In 2018 there is new form reporting document, approved by the Order of the Federal Tax Service No. ММВ-7-11/18 dated 17.01.18.
Calculated tax is personal income tax calculations that are made by multiplying the amount of income received by employees and the applicable tax rate. It should be noted that the amount of profit received in the calculation may be less by the amount of tax deductions (if any apply to a particular employee). It is written in field 040 “the amount of calculated tax”, the accrued income is written in field 020, and tax deductions are written in field 030.
Thus, cell 040 6-NDFL is calculated according to the following expression:
Where SN is the tax rate.
There may be several attachments to the form because the income received by employees of the enterprise may be subject to different personal income tax rates. Accordingly, there will be several calculations of taxes calculated and sent to the Treasury. Each calculation is numbered.
It is important to note that the 6-NDFL form also contains the following lines:
- accrued income in the form of dividends - "025";
- calculated tax on income in the form of dividends - "045".
Field 045 with cells is determined by multiplying the amount of accrued income in the form of dividends and the amount of the tax rate applicable to this type of taxable income. Note that the indicated amount of income received in this expression and the amount of calculated income tax are also indicated, that is, it is included in the total amount of income accrued and in the total amount of calculated personal income tax.
What does withheld income tax mean?
Personal income tax withheld is the amount of tax that is mandatory withheld from wages and other types of income of individuals. An important point is that tax deductions are made only from the amounts of income actually received. The employer is obliged, upon receipt of payments by employees, to send the amount of tax deductions to the Treasury by payment order (Article 226, paragraph 1, clause 4 of the Tax Code of the Russian Federation). In 6-NDFL, field 070 prescribes the amount of withheld tax liabilities in the total amount for all tax rates. The amount of tax is indicated on an accrual basis from the beginning of the reporting period (year).
In the case when the income of an employee is received in the form of material benefits, or in kind, the withholding of personal income tax becomes impossible. But it still must be withheld from any other types of cash receipts. In this calculation, the rule applies, according to Article 226, paragraph 2, clause 4 of the Tax Code of the Russian Federation, the amount of deductions cannot exceed 50% of income in monetary terms. The amount of tax withheld in 6-NDFL is displayed in line 070 only from those payments that were made as of the date of the report.
Nuances of filling
When filling out the form, you need to know important nuance, the amount of tax calculated is calculated when the employee received income. For example, wages are considered paid:
- the last day of the month of payroll;
- the last working day upon dismissal or upon termination of the employment contract before the end of the payroll month;
If the case concerns premiums or temporary disability benefits, the date of payment is the date of actual receipt of funds. Therefore, the 6-NDFL report will reflect benefits and bonuses that were actually paid to employees as of the date of the report. That is, if 6-personal income tax is submitted for six months, it means that all actual payments of benefits and bonuses made before June 30 are included in the income line. And the accrued but not paid amounts are not included in the calculation (including vacation pay).
Withheld and calculated personal income tax is a common concept for entrepreneurs and enterprises that are engaged in hiring employees. According to Art. 226 of the Tax Code of the Russian Federation, the obligation of organizations and individual entrepreneurs includes the withholding and calculation of income tax.
Tax calculated and withheld in personal income tax have certain differences between themselves. The calculated tax is the calculated amount of personal income tax, which is subsequently withheld from the employee's salary and sent to the country's budget. The calculated personal income tax is reflected in the 2-NDFL certificate.
Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and FOR FREE!
Withheld is the tax that remains with the employer before being transferred to the state budget. This type of tax is also reflected in the column "Tax withheld".
generally accepted order
The calculation of withholding, as well as transfer of tax, has the following order:
- Product calculation of tax on all income (at the end of the month).
- Withholding the calculated tax during the payment of income upon the fact.
- Making transfers of both types of taxes at the time of receiving funds from the bank to pay employees income.
According to this procedure, it turns out that the employer can only withhold the calculated tax, and only withheld personal income tax can be transferred. Accordingly, it is impossible both to transfer unwithheld tax and to withhold uncalculated.
Let's consider the order in more detail. The first step is the calculation of the tax. It is made at the end of the reporting period, usually at the end of each month, and also on the basis of all income that the employee receives during the reporting period. Accordingly, in order to calculate the tax, it is necessary to understand what kind of income was received by the employee per month. The due date is usually the last day of the month.
Then the calculated tax must be withheld. This is done during the first payment of income. At the moment of receiving funds from the bank to pay salaries to workers, the employer at the same time pays tax, which goes to the state budget.
It turns out that there can be no tax transfers from income in the current month during the same month. For this type of payment, tax is transferred no later than the date of last day in a month.
What is the characteristic of tax calculated and withheld in personal income tax
So, the calculated tax can be found by multiplying the amount of personal income tax that was calculated earlier by the tax rate. During the calculations, it is worth paying attention to the fact that the profit received may be less than the amount of taxes deducted. The calculated personal income tax is registered in the field numbered "040", respectively, tax deductions - in line "030", and the accrued income is reflected in line "020".
It turns out that the calculated tax is calculated according to the following formula:
"040" = ("020" - "030") * ST, where ST is the tax rate
Personal income tax withheld is the amount of tax withheld without fail from the salary and other income of employees. The important thing here is that the very fact of deduction is made on the basis of the amounts of income that were received in fact. It turns out that the employer undertakes to send the amount of taxes by payment order to the state budget during the payment of income in favor of employees.
The withheld tax is registered in the field "070" in the certificate of. It should be borne in mind that the size is indicated in this case as a cumulative total, and is reflected from the beginning of the year.
If the income is received by the employee in the form of material benefits, as well as in kind, personal income tax cannot be withheld. However, it should still be calculated from other types of financial orders.
According to Art. 226 of the Tax Code of the Russian Federation, the amount of tax withheld cannot be higher than half of the income received, calculated in money. And line "070" should reflect the amount of payments that were made precisely at the time the accountant compiled the report.
Main clarifications
The calculation of taxes should be carried out without taking into account the income that the taxpayer receives from other agents, as well as those funds that were withheld by third-party agents. They, in turn, must withhold the accrued tax precisely when paying the payers' salaries.
Withholding must be done by the employer himself. The withheld amount does not exceed 50% of all income.
If the withholding is not possible, the agent must, within a month from the end of the tax period in which the deterrent circumstances may have arisen, inform the payer and the FTS body in writing about this fact. In this case, it is necessary to reflect the amount of tax.
Differences in 1C ZUP
Both types of taxes differ in the accounting program by the type of movement in the accumulation register, called "Personal income tax settlements with the budget." The calculated personal income tax is displayed in the register "+", withheld - in the "-".
In the "+" register, reports on the accrual of dividends and salaries move, in the "-" register, cash settlement documents and bank statements fall. At the same time, in the accounting parameters in the line “Payroll”, there should not be a checkmark opposite the line for accepting the calculated tax when it is charged as withheld.
In this case, during the posting of the documents “Accrual” and “Payroll”, two entries will fall into the register - in “+” and “-”. The taxes will be the same.
The tax calculated and withheld in personal income tax can be different in many cases. For example, if an employee had a rolling vacation from December to January.
In this case, part of the vacation in December falls into the calculated personal income tax, but the entire tax will fall into the withheld one. In addition, if the amount of calculated tax exceeds 50% of income, the withheld tax will also differ from the calculated one - it will be less.
The essence of the differences
Employees of the Federal Tax Service assure that differences in the amounts of withheld and calculated taxes can only arise if the calculations were previously made incorrectly. For this reason, if the 2-NDFL certificate reflects the differences, then the employer must provide an explanatory receipt to the Federal Tax Service, which will confirm the correctness of the calculations.
When compiling an explanatory note, the accountant has the opportunity to once again check the correctness of his calculations and identify inaccuracies in the report. If an error is identified, it is also necessary to provide the Federal Tax Service with a copy of the payment order, which should reflect the amount of tax that was erroneously not transferred.
If within the allotted period the tax is not paid or not done at all, the employer will be forced to pay a fine in the amount of 20% of the total amount of the deduction.
Accounting features
According to Article 226 of the Tax Code of the Russian Federation, the withholding of the accrued tax from the employee must be made at the expense of any money that is paid to him, and this should be done precisely at the time of receipt of this finance. But the Code does not explain what exactly should be considered under the concept of "amount of payment".
Methodists "1C" offer the following wording of this term - money that is either paid through cash desks to the hands of an employee, transferred to his bank account. Therefore, the amount of tax withheld cannot physically exceed the total amount of money that he received during the reporting period. However, this interpretation of the term is subject to change.
In the standard configuration, money that is transferred to an employee's bank account or handed out through the cash register must be recorded with the "Salary payment" posting. If funds are transferred to the accounts of third parties at the request of the employee, then such finances are recorded as “Transfer of SR to the bank”.
Withholding tax is calculated after the money is paid to the employee. For this purpose, a special mode is provided in the standard configuration in order to perform a group calculation of the RFP.
If the enterprise may experience delays in wages, and in some of the reporting periods the employees did not receive money, then the enterprise, as a tax agent, does not have the right to withhold the calculated tax from its employees. Accordingly, the withheld tax records will be zero. When repaying the debt in the next reporting period, the company will withhold the calculated tax for both months.
Reservations about values
It is also possible that situations arise when the calculated tax is less than the withheld one and vice versa. Such situations are quite acceptable and with the correct calculation of taxes, therefore, such cases should not be considered erroneous. Let's see why such situations can arise.
Less
If the tax withheld is less than the calculated tax, then you need to check in the setup program. First, you should carefully study the tax card (1-NDFL). We need to find here the first month of all 12 in which the first discrepancy between types of taxes occurred.
After that, it is worth going into the register “Personal Income Tax Settlements with the Budget”, classifying records for a specific employee for the entire reporting year and checking the movements in such a register in the first month where discrepancies were recorded. You need to look at the movements "+" and "-".
After that, a check should be made for the employee for the same month of payment documents in the register "Settlements with the budget". It is necessary to identify the absence and presence of records on payment documents.
Here, the problem could well have appeared due to a change in the position of the checkmark for accepting the calculated tax as withheld when calculating the tax. This can be seen in the account settings.
After the performed operations, it is necessary to re-transmit documents for the payment and accrual of RFP, if possible. If this is not possible, then an adjustment is made by means of a document on the appropriate tabs “Adjustment of accounting for personal income tax, unified social tax and insurance premiums”.
More
If the withheld tax is greater than the calculated one, then most likely the same problem is here - a check mark on accepting the calculated tax as withheld when calculating personal income tax. This checkbox should not be checked. You should definitely review the report again, and if the checkmark is still there, then remove it. Also, in the "Payment of wages" section, check the box next to the line "Simplified accounting of mutual settlements."
That's not all. It is then necessary to re-transmit all payments and accruals again in the correct sequence - salary, vacation pay, sick leave. After carrying out these operations, the reporting will take the correct form.
Mismatch
The same method works for mismatched values. It is also worth checking the presence / absence of a checkmark on accepting the calculated tax as withheld, and then re-transmitting all payment documents. Usually, after such an operation, the values begin to match, but for this it is necessary to follow the correct sequence of operations and be as careful as possible.
FAQ
| What are the deadlines for the tax agent to fulfill its obligations to pay personal income tax? | According to Art. 226 of the Tax Code of the Russian Federation, the calculation of the tax must be made at the time of receipt of income upon the fact. Withholding is made when paying salaries and other types of income in money. The transfer of the amount of both types of tax must be made no later than the day following the day the money is paid to the payer. In the role of exceptions are situations for the payment of hospital funds and vacation pay. |
| How is the pay date determined? | Salary must be paid at least twice a month. Since October 2019, the date of issue of the RFP is not set by the labor regulations within the enterprise later than 15 days after the end of the accrual period. It is impossible to determine the income received in the form of salary before the expiration of the month, and in this case it is also impossible to calculate personal income tax for the first half a month. |
| When does the employer have to transfer the payroll tax? | The moment of withholding taxes may not coincide with the date of actual receipt of the RFP. The agent deducts and transfers every month after the full settlement with the employee based on the results of the reporting period in which he accrued income. In 2019, the tax withheld is transferred no later than the day following the moment the employee receives the earned funds. |
Date of withholding tax in 6-NDFL - causing difficulties when filling out a report - a required attribute. From the article you will learn about what these difficulties are connected with, and get acquainted with the nuances of reflecting this indicator in 6-personal income tax.
These actions will have to be performed if an individual has received:
- earnings;
- holiday pay;
- present;
- other types of income.
In 6-NDFL, the tax withholding date (UN) is one of the mandatory parameters.
At the same time, it depends on:
- on whether the retention period coincides with the period of accrual of personal income tax;
- type of payment.
Replenish your tax information baggage about 6-personal income tax with the help of articles posted on our website:
- "Checklist for filling out 6-personal income tax for the 1st quarter of 2019";
- "How to check 6-NDFL for errors?" .
In the following sections, we will consider the dependence of the UN date on the specified conditions.
We reflect in 6-personal income tax the accrued and withheld tax
The reflection of the UN date in 6-personal income tax directly depends on the moment the personal income tax is calculated. For example, the accrued tax is reflected in 6-personal income tax:
- when paying for labor - the last day of the month for which it was received;
- upon dismissal - the last day of work of the employee;
- in terms of recognizing income in the form of savings from interest - the last day of the month (during the term of the loan agreement).
On the taxation of material benefits and reflection zheniya issued Wow employee free of charge Wow behind th m A learn from the article "Transactions when issuing an interest-free loan to an employee" .
The UN date for these situations will be as follows:
- for "salary" income - the day of payment of earnings;
- for the "dismissal" payment - the day of settlement with the dismissed employee;
- for "interest savings" - the day of the nearest cash payment after the day of receipt of income.
It is important that the UN date falls into section 2 of the 6-NDFL form for one reporting period with the tax accrual date, if payments to individuals take place in the same period. If the reporting period accounts for only the date of receipt of income (and, accordingly, the calculation of personal income tax), and the date of payment of money is the next, then the date of deduction will go to the next report.
For example, personal income tax from earnings accrued in June, which is issued in July, falls into page 110 of calculating 6-personal income tax for 9 months. Although the data on accrued earnings and calculated tax will be reflected already in section 1 of the semi-annual report.
Another point to consider: the date of withholding personal income tax in 6-personal income tax will never coincide with the tax transfer deadline. Even if you pay tax to the budget on the day of income payment. The fact is that p. 120 gives the period in which personal income tax must be transferred according to the law. This is either the day following the day of payment, or the next working day if the payment took place before the weekend, or the last day of the month for benefits and vacation pay.
The materials of our website will help you understand the features of reflecting the accrued and withheld tax in 6-NDFL:
- “How to correctly reflect vacation pay in the form of 6-personal income tax?”;
- "How to correctly reflect a one-time premium in 6-personal income tax" ;
- “How to correctly reflect an advance in the form of 6-personal income tax (nuances)?”.
Nuances of 6-NDFL: tax withheld, but not transferred
It happens that the tax agent withheld personal income tax from income, reflected this operation in 6-personal income tax (filling in, including all the dates on pages 100, 110 and 120), but for some reason did not transfer it to the budget on time (financial difficulties , blocking of a current account, negligence of a responsible employee, etc.).
In this situation, one rule must be remembered: the later personal income tax enters the budget, the greater the material losses of the company, since penalties will have to be paid for each day of delay (Article 75 of the Tax Code of the Russian Federation). The first day for interest accrual will be the day following the date specified in the calculation on page 120.
For what they can charge penalties for 6-personal income tax, find out.
Financial costs due to late payment of personal income tax will increase if the company did not have time to pay off the tax debt before the tax authorities checked - they have the right to fine it for unlawful non-transfer of tax (Article 123 of the Tax Code of the Russian Federation).
And if the tax agent goes to court, disagreeing with the penalties, there will also be legal costs.
In the following sections of our material, we will dwell on the features of filling in line 6-NDFL intended to reflect the UN date in various situations.
How to withhold tax under a GPC agreement in 2019 and fill in the date of withholding in 6-NDFL?
The payment of income to an individual under a civil law contract (GPC) is also a reason for calculating and withholding personal income tax, as in the situation with “salary” income.
It should be noted that for the purposes of personal income tax in general and the calculation of 6-personal income tax, in particular, the dates of accrual of these types of income (p. 100) differ:
- for a salary (income received by an employee for performing a labor function under an employment contract), this is the last day of the month for which it is accrued;
- for income under the GPC agreement (payment for work performed) - the day it was received.
Despite these differences in the date of tax calculation, the date of withholding in the situation of payment of income under the GPC agreement is determined similarly to the date of UN under the employment contract, as the day of payment of remuneration. And this means that when filling out the calculation in terms of GPC income, the dates in lines 100 and 110 will match.
Meanwhile, the GPC agreement has one feature that affects the reflection of the UN date in 6-NDFL.
If the contractor receives advance payments from the customer during the period of performance of work (rendering of services), they are equated to income and subject to personal income tax, regardless of their amount, payment period and other conditions.
How GPC advances affect the UN date filled in 6-NDFL, we will describe in the next section.
Advance amount in 6-NDFL: types and dates
The concept of "advance" is used in economic circulation everywhere. In general, an advance is a prepaid amount (until the final income is determined). This applies equally to:
- "salary" advance paid by virtue of the law to an employee drawn up under an employment contract;
- advance payment under the GPC agreement, the payment of which is determined by the terms of the agreement at the will of its parties;
- fixed advance payments - paid due to the requirements of tax legislation by foreigners working on a patent.
Despite the unambiguous interpretation of the term “advance”, the reflection of the date of UN from advance payments in 6-personal income tax in these cases has its own characteristics.
Date of UN when paying a "salary" advance
When setting the date of the UN for the "salary" advance, it is necessary to proceed from the following:
- advance is part of the earnings;
- for the purpose of calculating personal income tax, a salary is considered income, the date of receipt of which falls on the last day of the month for which the salary was accrued (clause 2, article 223 of the Tax Code of the Russian Federation).
In this regard:
- the advance is not yet considered income;
- The Tax Code of the Russian Federation does not require personal income tax to be withheld from advance amounts.
Consequently, the fact of advance payment in 6-personal income tax is not reflected separately and is included in this report only as part of the accrued salary, that is, on the last day of the month. The date of the UN for income in the form of wages (including the "salary" advance) is the day the earnings are paid at the end of the worked month.
Date UN at GPC-advance
The advance payment paid by the customer to the contractor - an individual, is regarded by tax legislation differently than "salary". The fact is that the GPC agreement may provide for various payment schemes:
- step by step (on the basis of executed acts of work performed);
- after completion of the full scope of work stipulated by the contract (with and without advance payments).
Staged acceptance and payment means that the contractor receives payment for the part of the work performed accepted by the customer, i.e., the income actually received. The same approach to advances is insisted on by officials of the Ministry of Finance (letter No. 03-04-06/24982 dated May 26, 2014), based on the Tax Code of the Russian Federation (Signature 1, Clause 1, Article 223).
The analogy with the "salary" advance is inappropriate here, since the nature of the income received is different.
Thus, the UN date in 6-NDFL occurs each time an advance is issued to the contractor - this is the day the money is transferred to his card or cash is received at the checkout.
For more information on the reflection of advances under the GPC agreement in 6-NDFL, see.
UN date and fixed advances
The UN date in 6-NDFL has features in another case - if the company paid income to a foreigner working on the basis of a patent (subject to certain conditions).
In this case, the fixed advance payments paid by the employee are reflected in line 050 of the 6-NDFL report and reduce the personal income tax calculated from the earnings of "patent" foreigners.
The parameter “Date UN” in 6-NDFL will appear if the “foreign” advances are less than the personal income tax calculated from the salary of a foreigner. Until the advance payment is exhausted, “0” is put in the line with the UN date.
In filling out the lines of the personal income tax report on "foreign" advances, the material will help “The nuances of filling out 6-personal income tax for “patent” foreigners” .
Savings on interest and tax withholding date in 6-personal income tax
The need to withhold tax arises for a tax agent in the situation of issuing low-interest and (or) interest-free loans to his employee.
ATTENTION! Savings on interest is income subject to personal income tax and reflected in personal income tax reporting (Article 212 of the Tax Code of the Russian Federation).
A completed line with the UN date will appear in 6-NDFL if:
- the loan is issued in rubles and the fee for the use of borrowed money is not higher than 2/3 of the refinancing rate of the Bank of Russia;
- the borrowed means is a currency, and the rate does not exceed 9%;
- money issued on interest-free terms (regardless of the type of currency);
- in the reporting period, there were cash payments subject to personal income tax in favor of the borrower.
IMPORTANT! The date of ST from income in the form of material benefit on loans is the date of the next cash payment to the individual who received the loan (clause 4, article 226 of the Tax Code of the Russian Federation). The most common situation is that the UN date falls on the day the employee receives earnings. When calculating the tax, you should remember about the limiter of the withholding amount of personal income tax - no more than 50% of the cash payment.
The material will tell about the date of receipt of income in the form of material benefit “How is the material benefit of personal income tax (rate) taxed?” .
A gift to an employee: how to reflect the date of withholding personal income tax
- gift value;
- the donor has the opportunity to withhold personal income tax from the money paid to the employee.
The UN date may appear in 6-NDFL:
- during the period of receiving a gift;
- in subsequent reporting periods (before the end of the calendar year).
It will coincide with the date of issue of the gift in the event that on the same day the salary was issued or the gift was money.
ATTENTION! The tax rule in relation to "gift" income: personal income tax is withheld from any cash payments due to the employee, and the amount of deduction cannot exceed 50% of them (clause 4 of article 226 of the Tax Code of the Russian Federation).
If it is possible to withhold personal income tax only in the periods following the issuance of a gift, in the month the employee receives “gift” income, its value is reflected in page 020 of the first section of 6-personal income tax, but in page 080 the unwithheld tax is not yet shown.
How to issue 6-personal income tax in 1C, we will tell in this article. In which case will the line on the date of withholding tax in 6-personal income tax from "gift" income never be filled out?
The UN date when receiving a gift in 6-NDFL is not indicated if:
- the cost of the gift did not exceed 4,000 rubles;
- the employer failed to withhold personal income tax until the end of the calendar year.
The UN date in the first case will be absent, since 4 thousand rubles are cheaper from a gift. There is no need to withhold personal income tax (clause 28, article 217 of the Tax Code of the Russian Federation). At the same time, in 6-personal income tax, such a gift can not be shown at all ( cm.: “Should gifts and prizes cheaper than 4,000 rubles be reflected in 6-personal income tax” ). Or reflect in the first section of the calculation the total cost of the gift on line 020, and the non-taxable amount - on line 030 as part of the deductions. This approach will allow you to correctly calculate personal income tax, if during the year the employee repeatedly receives income partially exempted from tax.
The second of these situations may arise if 2 circumstances coincide:
- after the gift was given, the employer did not pay any money to his employee;
- the calendar year has ended.
At the same time, tax legislation does not allow a tax agent to wait indefinitely until personal income tax is withheld in the new reporting year.
Filling in 6-NDFL in the period of issuing a gift is as follows:
- pp. 100 and 130 of the second section - put the date and amount of "gift income";
- fill pages 110, 120 and 140 with zeros.
Page 080, intended to reflect unwithheld tax in 6-NDFL, will appear only in the annual report, when it becomes clear that it is no longer possible to withhold the tax.
ATTENTION! The impossibility of withholding personal income tax in the conditions of the ended calendar year imposes an additional obligation on the employer - to inform the tax authorities and the recipient of the gift (clause 5, article 226 of the Tax Code of the Russian Federation).
For the duties of a tax agent in a situation where it is impossible to withhold personal income tax, see this material.
Results
The tax withholding date is an important parameter regulated by tax legislation. Knowing the nuances of its reflection in 6-personal income tax will save tax agents from submitting updated calculations and claims from tax authorities.
