Line 070 in 6 personal income tax: what is included there on an accrual basis in 2021

In Form 6 Personal Income Tax, line 070 is intended to reflect the amount of tax accumulated for the period under review, which was withheld from the profits of personnel (individuals) of the company (tax agent). But when entering information, there are a number of nuances that must be taken into account in order to avoid inaccuracies or errors. The value in line 070 may be equal to the value in field 040, but in most cases they are different. This fact depends on the time at which employees receive monetary remuneration for performing their job duties.

What does line 070 mean in form 6 personal income tax

According to the law, line 070 of the reporting means “the amount of personal income tax withheld.” It is included in Section I and is drawn up according to the rules of Pr. FHC No. MMB-7-11/ [email protected] dated May 14, 2015

The functional purpose of this column, according to the normative legal act:

• fix the amount of personal income tax withheld from the monetary remuneration of individuals;
• reflect payments to the Federal Tax Service on an accrual basis within 12 months.

On the other hand, the periods for calculating and withholding personal income tax do not always coincide, due to the discrepancy between the dates of calculation and actual payment of wages.

Nuance 2: when the personal income tax amount on line 070 is equal to the tax on line 040

The data reflected in line 070 of 6-NDFL and line 040 (calculated personal income tax) coincide extremely rarely, since the main part of payments is salary, and it is accrued on the last day of the month (including the month ending the reporting period), and is usually paid in the next month (which for the accrual month that ended the reporting period will fall into the next quarter).

For example, the 6-NDFL report for 9 months in line 040 contains data on wages accrued for September. The tax calculated from it will be included in line 070 only at the time of salary payment. For September earnings, this event will occur in the next month - October. For 6-NDFL this is a different reporting period.

The tax amounts reflected on lines 070 and 040 may be the same if, for example:

• earnings are regularly issued to employees on the last day of the month for which they are accrued, and the dates of accrual and payment of income/calculation, withholding and payment of personal income tax coincide;
• In the reporting period, only income accrued at the time of payment was paid, and there were no situations forcing the postponement of dates to another reporting period.

About the features of reflecting salary advances in 6-NDFL, read the material “How to correctly reflect an advance in the 6-NDFL form (nuances)?”

What is line 070 6 personal income tax equal to?

Reporting 6 Personal Income Tax summarizes deductions payable to the budget for personnel and this means that the final indicator of field 070 will be combined.

The value is calculated after filling out the previous fields, which include indicating the total income of all employees, the number of people working at the enterprise, the tax rate, and the deductions provided in total terms.

If the company employs foreign citizens who entered the Russian Federation visa-free and paid for a work patent, then the amount of the advance payment is indicated in line 050, and the calculation of the withheld income tax is carried out after deducting this amount.

What amounts are included in line 070 6 personal income tax

To calculate personal income tax recorded in line 070, you need to add up all the indicators in column 140 of section II on a cumulative basis from January:

But the data that falls on the transition between quarters must be adjusted taking into account the fact that the calculation was made at one time, and the actual payments, and, therefore, withholding, were transferred to the next period.

We recommend additional reading: What does income code 2000 mean in personal income tax certificate 2

Features of rounding indicators

The data in line 070 is filled in integers. The report does not provide for the reflection of kopecks in the field. This norm is enshrined in the Tax Code, Art. 52 paragraph 6.

Correct filling of line 090 in report 6 personal income tax

Let's look at an example of the principle of rounding in order to correctly fill out the information.

For the 2nd quarter, the total amount of profit for all individuals was determined. persons since the beginning of the year.

Taking into account the applied deductions, its amount was 24,579,568 rubles. 85 kopecks

Personal income tax at a rate of 13% amounted to RUB 3,195,343. 95 kopecks

In this case, in column 070 in Form 6, income should be reflected, taking into account rounding up, RUB 3,195,344.

A rounding error downward is allowed if the value is less than 50.

Filling line 070

Information is entered into the reporting taking into account some nuances. But the filling principles should not contradict the legally established rules.

Line 070 reflects the total values ​​of the required income tax withholdings, therefore, before entering data in this field, you must complete lines 010-060:

Rules for filling out line 070 in report 6 personal income tax

Procedure for filling out page 070:

1. The amount of government payments is reflected for all personnel of the enterprise on an accrual basis. Those. it is necessary to record budget allocations for 12 months of the year. If payments are made in January, then the calculated income tax (line 040) is reflected in December, and withheld upon payment - in the reporting for the 1st quarter.
2. Due to the fact that in field 070 the amount is recorded upon the fact of payments made, it may not coincide with the indicators reflected in page 040.
3. In accordance with the Tax Code of the Russian Federation, Article 52, the value is entered in rubles, figures less than 50 kopecks. are not recorded.
4. The total does not include data on ongoing advance payments.
5. If an individual receives a profit in kind, personal income tax can only be withheld from other types of remuneration in cash equivalent. Therefore, this column should not contain an entry at the time of receiving non-monetary profit. Compensation for previously unwithheld government payments to the budget should not exceed 50% of accrued wages.

The accuracy of the information provided to the Federal Tax Service based on the results of the legal entity’s activities and the payment of funds to the budget depends on the accuracy of filling out information on withheld tax.

Rules for determining the retention date

Correct completion depends on the correct reflection of the date of tax withholding from individuals in the accounting records of 6 personal income tax.

It is necessary to distinguish between the following concepts: accrual, withholding, and transfer of tax. Often the timing of these operations does not coincide, therefore, the indicators in the reporting will be different.

That is, the calculation time is recorded on page 040, and information is entered on page 070 in accordance with the date of transfer of remuneration to the company’s personnel.

We recommend additional reading: How much is a 2nd personal income tax certificate issued in accordance with the law of the Russian Federation?

A match is only possible if the actual payments are made in the same month as the settlement, for example on the last day.

It is impossible to withhold the calculated amount of personal income tax until the payment of wages. Therefore, if the field values ​​coincide, provided that the actual receipt of funds occurs in the next month after accrual, then the withholding date is determined incorrectly.

There are situations when an employer is unable to withhold the calculated personal income tax from an employee (the employee is on leave without pay, but at the same time receives income in the form of savings on interest from an interest-free loan received; it is impossible to make deductions because the employer does not make payments) . If during the year the amount for budget allocations was not withheld from the employee, then line 080 is filled out in the reporting.

Is there a connection between boxes 070 and 080 in declaration 6

In cell 080, personal income tax should be reflected from the profits of individuals. persons who were not retained during the reporting period.

This situation may arise:

• Upon receipt of profit in kind, after which the employee resigns. Accrued income is not enough to withhold income;
• accrual of profit in kind over 4,000 rubles, physical. to persons who are not employees of the organization (for example, gifts to former employees);
• obtaining an interest-free loan by an employee who is on leave without pay. In this case, physical a person receives a monthly material benefit, the income tax on which the tax agent was unable to withhold due to the lack of profit.

How to reflect the withheld tax in line 070 6 personal income tax and 2 personal income tax

The amount of withheld tax on the profits of individuals is reflected in the reporting of 6 personal income tax and certificate 2-NDFL. But the values ​​in these documents for the same period may differ.

In this case, after filing the 6th personal income tax, the tax agent will have to report to the Federal Tax Service, providing the appropriate adjustments.

Sample of filling out line 070 for different cases of making a profit

1. An example of filling out section 1 of line 070 for calculated and withheld personal income tax in different years:

GIVEN:

From the salary of employees of Green Oak LLC for December 2021 - 125 tr. income tax was calculated on December 31, 2017 in the amount of 14.95 tr, payments were made on January 15, 2018.

FILLING:

In form 6 personal income tax for the year, page 020 is the amount of salary for December, 040 is the accrued tax on income for this month, and in section 2 and page 070 salary transactions for 12 months. and no deductions are made.

In the report for the 1st quarter. 2021, on the contrary, in section 1 on page 070 and section 2 on page 140 the amount of deduction for December is indicated - 14.95 tr., and in page 130 - 125 tr.

In this case, lines 040 and 070 do not match.

1. Filling out page 070 for personal income tax for half a year accrued and paid in one period:

GIVEN:

From the monetary remuneration of the staff 270 tr. for June 2021, income tax was calculated on June 30, 2019 - 35.1 tr, payments were made on June 30, 2019.

DECOR:

In the half-year form, page 020 is the amount of monetary remuneration for June, 040 is the accrued payment. On page 070 and in section 2, transactions on wages for the 6th month of the reporting period and deduction are carried out.

In this situation, the values ​​in the rows will be equal.

Carrying salary: fill in cell 070

The procedure for filling out data on the March salary depends on the month of its transfer to the accounts of individuals. Three situations may arise here. Let's look at each of them.

March salary is transferred next month. The personal income tax accrued on it will be included in line 070 when filling out form 6 for the six months (BS 4-11/22677). At the same time, you need to include both these incomes and income tax in part 2 of the declaration with the accrual date of March 31.

The date of transfer of tax to the treasury will be the next date after the transfer of income.

The tax on the March salary cannot be included in the personal income tax report for the half year in field 080, this is considered an error.

If the March salary was paid in March ahead of schedule, on the 31st, with simultaneous withholding of income, these amounts must be entered in field 070 of the report for the 1st quarter. Accordingly, these values ​​will be included in all subsequent declarations.

If wages are paid not on the last day of the month, but earlier.

Such payment is recognized as advance income. Income tax is due on the next payment in April.

In this case, personal income tax is not included in the report for the 1st quarter; the accrual is included in the results of column 070 of the declaration for the half-year, 6 personal income taxes for 9 months and for the year.

Errors when filling out field 070

When preparing reports, errors may be associated with incorrect entry of information:

1. Inaccuracies when filling out line 070 of accounting statements 6 personal income tax are caused by the difference in the moment of accrual and payments made to the company’s personnel. The accrual is reflected in the month the salary is closed, and the amount for contributions to the budget is reflected in the reporting of the next period, when the monetary remuneration is directly paid.
2. Each subsequent period, deductions must be recorded in the form of an accrual total from the beginning of the year. It is incorrect to indicate it directly for the current quarter.
3. When transferring an advance, personal income tax cannot be considered as withheld from the budget, because The payment of wages is the last day of the month for the time actually worked. That is, the calculation is made from the entire amount at the time of direct payment.
4. Indicators are entered without rounding to the nearest ruble, if there are 50 kopecks in the value.

Should accruals and deductions be equal?

When filling out line 070 in 6-NDFL, the amounts of accrued tax in relation to the withheld tax often do not match. Equality between lines 040 and 070 is only possible if earnings are calculated and transferred to the employee in one reporting period.

In the 6-NDFL declaration, lines 040 and 070 are equal or not? A discrepancy between accrued and withheld tax liabilities is normal. After all, any accrual of basic income to an employee occurs on the 30-31st day of the month, and the money will be paid later. Therefore, when transferring personal income tax for the 1st quarter, the December salary will be taken into account, not the April one.

How to check that field 070 is filled out correctly

There are several ways to self-monitor the completion of reporting, for example:

1. To check whether the “increase” rule is fulfilled, just look at the value of line 070 starting from 1 sq. – the amounts must increase, i.e. not be approximately equal.
2. If, when reconciling the indicators in the fields of the first section 070 and 090 (personal income tax amount compensated to an individual), the latter value exceeds the withholding amount, then the reporting is completed incorrectly.
3. The difference between the values ​​in fields 040 and 070 is equal to the amount of government payment from the remuneration of the last month of the quarter.
4. The summed value on lines 140 must correspond to the total indicator in line 070 (on an accrual basis).