How to correctly reflect payments upon dismissal in 6-NDFL?

Why was personal income tax-6 invented?

The taxpayer is obliged to submit to the Federal Tax Service a calculation of the personal income tax accrued and transferred to the budget f.-6. Such an obligation arose for him on January 1, 2021, as an addition to the personal income tax-2 form already in force at that time, which must be submitted no later than the end of the first quarter of each year. In contrast to this form, personal income tax-6 must be submitted quarterly. This ensures enhanced control by the tax authorities over the correctness of calculations and timely payment of income tax by taxpayers.

Who fills out the reports and when?

All persons who, in accordance with the Tax Code of the Russian Federation, are tax agents, are required to provide a report on 6-NDFL:

• legal entities (organizations and enterprises);
• individual entrepreneurs;
• private notaries;
• lawyers and other individuals engaged in private practice.

This reporting is left for all income of all individuals for the reporting period. Income includes wages of employees, dividends, and remuneration under civil contracts. An exception is made for individuals whose income was received from the sale of property.

Reports are prepared and submitted to the Federal Tax Service no later than the end of the month following the reporting quarter, and for the year - no later than April 1 of the year following the reporting year. For example, reporting for the first quarter must be submitted no later than April 30.

Date of actual receipt of income in the form of vacation compensation upon dismissal

Vacation compensation upon dismissal does not apply to payments made for the performance of job duties, since in accordance with Article 106 and Article 107 of the Labor Code of the Russian Federation, vacation is rest time, i.e. the time during which the employee is free from performing his job duties . Consequently, the date of actual receipt of such income will not be the last day of the month or the last day of work, as in the case of remuneration (clause 2 of Article 223 of the Tax Code of the Russian Federation), but the day of payment of compensation (clause 1 of clause 1 of Article 223 of the Tax Code of the Russian Federation).

Where to submit reports?

All income tax reports must be submitted to the Internal Revenue Service. Typically, individuals submit reports at their place of residence, and legal entities – at their place of registration. But some exceptions are allowed.

Date of receipt of income and transfer of tax for the dismissed employee

Questions when filling out Form 6 of personal income tax for dismissed employees often arise due to the fact that the timing of the transfer of income tax for them does not always coincide with the time of transfer of this payment for working employees. The day the employee is dismissed is the day the income is received and is reflected on line 100 of the reporting.

In accordance with the Labor Code of the Russian Federation, the employer is obliged to pay all amounts due to the employee on the day of his dismissal. If for any reason an employee does not show up for work on the day of dismissal, then the deadline for payment is the next day. Income tax for a dismissed employee is withheld on the day of his dismissal and receipt of the payment.

How to enter data into 6-NDFL: dismissal on the last day of the month

Let's look at examples of how to fill out the 6-NDFL report.

Example 1

The employee goes on vacation from September 19, 2019 to September 30, 2019, followed by dismissal. Vacation pay in the amount of 21,000 rubles. paid on September 16, 2019. The salary for September (25,000 rubles) and severance pay (150,000 rubles) were transferred on September 30, 2019. The non-taxable limit on severance pay is RUB 135,000. Personal income tax is paid to the budget simultaneously with payments to the employee.

How to reflect data in 6-NDFL upon dismissal on the last day of the month?

Let us remind you:

• The date of payment of income tax on vacation pay to the budget is the last day of the month in which they were issued. If it is a day off, line 120 indicates the first working day of the next month (letter of the Federal Tax Service dated 04/05/2017 No. BS-4-11/ [email protected] ). In the example conditions, 09/30/2019 is Monday, which means vacation pay should fall into section. 2 reports for the 3rd quarter.
• The payment of wages and the difference in severance pay is not shown in section 2 of the 6-NDFL calculation for the third quarter. They are included in section 2 in the next quarter, since payments took place on the last day of the quarter, and the deadline for transferring personal income tax from them will be the next working day - 10/01/2019 (clause 13 of the letter of the Federal Tax Service of the Russian Federation dated 11/01/2017 No. GD-4- 11/ [email protected] ).

Preparation for the report:

See the completed fragment of section 1 of the report for the 3rd quarter:

Vacation pay paid in September is reflected in the report for the 3rd quarter, since the deadline for transferring tax on this payment is the last day of the month.

See below for a fragment of Section 2 for the 3rd quarter on vacation pay:

The salary for September and the difference between the taxable and non-taxable limits of severance pay, as we noted above, will go into the report for the 4th quarter, since the last day for transferring withheld tax is 10/01/2019.

See the completed fragment of section 2 of the report for the 4th quarter:

How to check the 6-NDFL report, read the article “6-NDFL control ratios - checking the declaration.”

Reflection of vacation compensation in 6-NDFL upon dismissal of an employee

The employer can make payments to the dismissed employee before he quits, for example, by issuing compensation for unused vacation in advance. In this case, income tax should be withheld until the date of dismissal of the employee. But in accordance with labor legislation, payment for dismissal should be made directly on this day. At the same time, form 6 of personal income tax has the following filling features:

• page 100 – the date of the employee’s last working day is entered;
• page 110 – the day of receipt of funds is indicated.

In this case, the event in line 110 will be earlier than in line 100. This does not contradict the law and will not cause problems with reporting.

Example #2. The employee quits on February 15th. On February 14, he was given compensation for unused vacation and salary:

• compensation 5000 rubles;
• Personal income tax on compensation – 650 rubles;
• Salary – 30,000 rubles;
• Personal income tax – 3900 rubles.

Since compensation for unused vacation and salary are not the same thing in terms of the date of receipt of income, it would be correct to fill out the report in two blocks. If compensation is paid, then the date of receipt of income will be the actual day of payment of funds, and for salary - the date of dismissal.

Filling out form-6 personal income tax should be as follows:

Notable Moments

If an employee is going to quit at the end of the month, then the employer may decide to pay him during the last month when he is still working, before the date of dismissal, for example, pay the amount of compensation for unused vacation by the employee or issue a certain severance pay. But according to the law, settlement with the worker must take place directly on the day of dismissal. How, in this case, to show this calculation in 6-NDFL?

In line 100 you must indicate the last day you were at work, and in line 110 - the date of receipt of funds. Although the event on line 110 will be listed as having occurred earlier than the date on line 100, this in no way contradicts the requirements of the law and will not in any way affect the outcome of the desk audit. That is, the tax authorities will not have questions about this.

Example. If, before the dismissal of an employee, the employer decided to pay him severance pay, in 6-NDFL this amount will be displayed in a separate block in relation to the salary, since although these amounts were paid at the same time, they are not the same thing.

So, to summarize, we can come to the conclusion that severance pay paid in the amount of three salaries is not subject to state income tax, which means it may not be taken into account at all in Form 6-NDFL. Only the difference in amounts when this benefit exceeds the limit is subject to accounting.

How to reflect severance pay upon dismissal? Example

If an employee resigns by agreement of the parties, the employer is obliged to provide him with severance pay. If the amount of this payment does not exceed three average earnings of the employee, then such income is not subject to income tax. Accordingly, it may not be indicated in f.-6 personal income tax.

But if the severance pay exceeded the established limit, then it must be shown in the reporting in lines 020 and 130. In this case, the date of receipt of income and withholding of personal income tax should be understood as the day the funds were issued to the employee.

For example. The severance pay of a dismissed employee is 100,000 rubles, which is 10,000 rubles more than three times the average salary. In this case, it is necessary to tax the difference with personal income tax (1,300 rubles). The benefit was paid on January 20, and the tax was transferred on January 21.

The following entries will be made in the report:

Page 100 – 01/20/2016

Page 110 – 01/20/2016

Page 120 – 01/21/2016

Page 130 – 10000.00

Page 140 – 1300.00

Tax benefits

How to correctly reflect in the report the amount of tax deductions provided to employees
At the legislative level, tax benefits are provided - amounts on which personal income tax is not calculated. They help reduce the employee's tax burden. There are 5 types of deductions in total. However, accountants in practice most often use property deductions and benefits for children.

Let's consider in what situations the deduction may exceed the amount of the salary:

• Sviridova R.O. has three children. Officially, he is their only parent. Her monthly salary is 9,000 rubles. For the first and second children, deductions are established in the amount of 1,400 rubles, and for the third and subsequent children - 3,000 rubles.

Important! Both the mother and the father of the child can take advantage of these benefits. If there is only one parent, the established amounts are doubled.

In total we get – (1400 + 1400 + 3000) * 2 = 11,600. Since the resulting amount of deductions is greater than the income received by the taxpayer, the tax base will be zero and personal income tax will not be withheld from this employee.

• Kabanov O.P. bought an apartment, he can take advantage of a tax deduction of up to 2 million rubles in two ways: return previously paid tax or be exempt from withholding taxes from wages.

Reference! If a person decides to exercise his right to a benefit under the second scenario, he must annually contact the tax office for a notification, on the basis of which the accounting department will not withhold tax.

The employee's salary is 26,500 rubles, for the year 318,000 (26,500 * 12). The employee will be exempt from taxation throughout the year. In the future, he can also exercise his right until the amount of non-taxable income reaches 2 million rubles.

Is it possible to reflect negative tax amounts in 6 personal income taxes?