6 personal income tax if vacation pay is paid. Reflection of additional payments in connection with clarification of average earnings

The peak of vacations occurs in the 3rd quarter. Therefore, on the eve of submitting 6-personal income tax for 9 months, we consider it useful to remind accountants how vacation payments are reflected in personal income tax reporting.

Vacation pay in 6-NDFL

In order to correctly fill out 6-NDFL regarding the reflection of vacation pay, you need to understand when such income is considered received for personal income tax purposes and when tax should be transferred to the budget from this income.

So, vacation pay is considered received on the day of its payment, and the tax on these amounts must be transferred to the budget no later than the last day of the month in which they were paid (clause 1, clause 1, article 223, clause 6, article 226 of the Tax Code of the Russian Federation) . Thus, reflect vacation pay in 6-NDFL for 9 months like this.

In Section 1:
on page 020, indicate the entire amount of vacation pay (including personal income tax) paid for 9 months;
on lines 040 and 070, indicate the amount of personal income tax on vacation pay paid for 9 months.
In Section 2 of the calculation for 9 months, as a general rule, it is necessary to fill out as many blocks of lines 100 - 140 as the number of vacation pay payment dates that fell in July - September. But since September 30 is a Sunday, the deadline for paying personal income tax on September vacation pay falls already in October (10/01/2018). Accordingly, information about September vacation pay and personal income tax on them should fall into section 2 of the already annual 6-personal income tax (Letter of the Federal Tax Service dated 04/05/2017 No. BS-4-11/6420@).

On the lines themselves, enter the following:

on pages 100 and 110 - the dates of payment of vacation pay for July and August;
on page 120 - “07/31/2018” - for July vacation pay, “08/31/2018” - for August vacation pay;
on line 130 - the amount of July/August vacation pay;
on page 140 - personal income tax on July/August vacation pay.

If there was a recalculation of vacation pay

If in the 3rd quarter you, for any reason, recalculated vacation pay paid in the 1st or 2nd quarter, then the reflection of these amounts in the 6th personal income tax depends on in which direction the recalculation was made (Letter from the Federal Tax Service for Moscow dated March 12, 2018 No. 20-15/049940). If after recalculation the amount of vacation pay has increased, then reflect information about it in sections 1 and 2 of the 6-NDFL calculation for 9 months (except for the case when the recalculation was made in September - reflect this recalculation by analogy with September vacation pay). If, as a result of recalculation, the amount of vacation pay has decreased, then the employer will have to submit an update for the period in which the original amount of vacation pay was reflected.

Do not confuse vacation pay and compensation for unused vacation

Despite the fact that such compensation is paid to the resigning employee for vacation days not taken, it is not vacation pay. And for personal income tax purposes, compensation for unused vacation is considered received on the last day of work of the employee who quits (clause 2 of Article 223 of the Tax Code of the Russian Federation). And the tax on this compensation must be transferred no later than the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation). Taking into account these features, information about the amount of compensation paid and the tax on it should be reflected in 6-NDFL.

Sick leave in 6-NDFL

Information on the amounts of temporary disability benefits paid and personal income tax on them is reflected in 6-NDFL in a manner similar to the procedure for reflecting vacation pay.

When filling out the 6-NDFL calculation, non-standard situations periodically arise. One of the most common when last day of the month – day off and holiday pay in 6-NDFL as if they “hang” on this bottom. What should I do? We will give an answer taking into account the position of the Russian tax service.

Wait until the end of the month

The general rule of paragraph 3 of Article 226 of the Tax Code of the Russian Federation states that income tax is calculated based on the results of the month for which income is accrued. Its corresponding amount must be withheld at the time of payment of income (clause 4 of Article 226 of the Tax Code of the Russian Federation). And if a person does not leave the company, the date of receipt of income in the form of a salary is the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation).

Thus, the tax agent does not have the opportunity to determine the amount of income subject to personal income tax until the last calendar day of the month arrives. In this regard, the law does not oblige income tax to be taken from salary advances. This is confirmed by the explanations of officials: letters from the Ministry of Finance dated December 9, 2012 No. 03-04-06/8-232, Federal Tax Service dated May 26, 2014 No. BS-4-11/10126, etc.

Deadline

In general, the tax agent is required to transfer personal income tax to the treasury up to and including the next day after payment of income. Meanwhile, a separate rule applies for the amounts of sick leave and vacation pay (clause 6 of Article 226 of the Tax Code of the Russian Federation): this must be done no later than the last day of the month in which such payments took place.

Sometimes it happens that the last day of the month is an official day off: Saturday, Sunday or a holiday according to the production calendar. For example, in 2016 this happened 4 times: in January, April, July and December. How to fill out the form then? 6-NDFL, if the last day of the month is a day off?

Position of the Federal Tax Service: transfer rule

In clarifications dated May 11, 2016 No. BS-4-11/8312, the Russian Tax Service recalled the rule of paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation. It sounds like this:

In a letter dated May 16, 2016 No. BS-3-11/2169, the Federal Tax Service clarifies: the norm of paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation concerns precisely the last day of the period established by tax legislation, and not the date of actual receipt of income. That is, the latter cannot be transferred. This is especially true for those businesses that have a 6-day or 7-day work week.

Therefore, the date of receipt upon payment of wages is the last day of the month for which a person is accrued income according to the employment contract. It does not matter that the specified date falls on a weekend or non-working holiday.

Thus, shifting the deadline for transferring personal income tax to the next working day (even as early as the next month) is a completely real and acceptable situation. Don't forget about this when you enter the indicators into the calculation. 6-NDFL on vacation pay. Is the last day of the month a day off?. Feel free to reschedule the personal income tax payment date to the first working day of the new month.

EXAMPLE
Kuznetsova’s vacation for December 2016 was paid on December 14 (Wednesday) in the amount of 30,000 rubles. Wherein The last day of the month is a day off. In 6-NDFL vacation pay is reflected as follows:

Oh, this 2nd section in the 6-NDFL report. So much has been written and said, yet every quarter users come to us with one very unpleasant and very common mistake.

I think many of you have encountered a situation where in the second section the amounts “scatter” across two different blocks of lines. Those. one block of lines with empty line 130, and another with empty line 140. In my new article, I will look at this error using the example of accrual and payment of vacation pay in 1C programs: Salary and personnel management 8. And since in editions 2.5 and 3.1 the problem is solved differently, we will analyze the examples in different programs with different settings.
So, let's start with the 1C program: ZUP 8, edition 3.1.
On June 1, the employee was accrued vacation and paid on the same day. But circumstances changed a little and the payment of vacation pay was postponed to 02.06. And it seems that the accountant has changed the dates everywhere, however, when filling out 6-NDFL in the second section, this sadness awaits him:

Yes, many people became sad looking at these two blocks in the second section. Well. Let's look at the documents. So, we remember that section 2 is “drawn” by two types of documents: accrual and payment. In our case, let's first open the document Vacation. Here is important. For us it is 02.06

Now let’s open the payment documents, i.e. . And it seems that we also changed the date in the document, there are no other dates here and at first glance the document is filled out correctly. Why did the amounts disperse?

And now, a little secret. There is another date hidden in this document. This is the date the income was received. Where can I find her? Let's left-click on the personal income tax amount:

As a result, a window like this will open, in which that same one is hiding Date of receipt of income.

This situation arose because we adjusted the date of the payment document after it had already been generated. Those. First, the program automatically fills in everything correctly. But after our edits, we need to double-check everything carefully.
So, the date of receipt of income can be corrected in this window that opens or in the document by clicking on the button Update tax.

When you click this button, the income date will automatically change. When there are several employees on the payroll, it is of course more convenient to take advantage of this particular opportunity. After this, you can click on the personal income tax amount again and make sure that the date has changed.
After all the manipulations, we return to the 6-NDFL report, refill it and voila, our error in section 2 has been eliminated.

Now let’s look at the same situation in the 1C program: Salaries and personnel management edition 2.5. And in this program, there are two possible options for the occurrence and elimination of such an error, depending on the settings of the accounting parameters.
So, on the tab Company open settings Accounting parameters:

Checking this box means that accrual and deduction in the personal income tax program are carried out simultaneously. Those. at the time personal income tax is calculated, deduction occurs immediately, and this information falls into section 2 of the 6-personal income tax report.

So, we have accrued vacation on 06/02/17. All data in the document is calculated automatically.

In the calculation of 6-NDFL, vacation pay is reflected like this:

Let's return once again to accrual of vacation and see what movements this document makes in the register:

We see that the document makes movements along the register with a “plus” sign – personal income tax accrual and with a “minus” sign – personal income tax deduction:

And now our circumstances have changed and the payment of vacation pay must be postponed to 01.06. Typically, an accountant will do the following: open the vacation accrual document and change the date of payment of income.

In this case, the situation in section 2 became very ugly:

Here we have a wonderful idea that we need to change the date of the vacation accrual document:

However, I honestly admit to you that this did not in any way affect the completion of section 2. That is. the situation with the amounts scattered across different blocks has not changed. Where else in this document is the date “hidden” that affects the completion of the declaration? It's simple. You need to go to the bookmark Payment and here there is another date for receiving income:

By changing this date and refilling 6-NDFL, we will make sure that everything is in order with filling out section 2:

Now let’s look at the same example, with a different salary calculation setup, i.e. unchecked When calculating personal income tax, take the calculated tax into account as withheld.

With this setup, the document Vacation accrual makes movement in the register only for the accrual of personal income tax:

And the retention is made by document Salary payable, and it is this document that makes the movement in the register with a minus sign, i.e. the tax withholding is recorded:

While in the program all documents are filled out automatically and sequentially. Therefore, in section 2, vacation pay is filled out correctly:

Now let’s change all the dates in the Vacation accrual document, as in the previous case.

We refill the 6-NDFL declaration and see that the section is still filled out incorrectly. The dates on lines 100 and 110 are different:

Now all we have to do is change the date of the vacation payment document. Unlike the program version 3.1, this document has only one date and there are no recalculations or updates of personal income tax here.

Now all that remains is to refill the 6-NDFL report and make sure that the error is resolved:

That’s the whole “secret” of vacation pay dates in 6-NDFL reporting. Of course, many of you will say: how complicated everything is and what an “unintelligible” program it is. But in fact, all these problems arose due to the fact that after all the documents were automatically filled out in the program, we began to edit them by hand. And usually in hindsight. Unfortunately, in this case, in order to correctly fill out section 2, you will have to “sweat a little” and analyze all the dates in all the documents we correct.

I hope my article will help you cope with one of the most common and most unpleasant 6-NDFL reporting errors.

Victoria Budanova was with you. Thank you for being with us. Successful reporting campaigns to you. Subscribe to our newsletter, join groups on social networks and stay up to date with our news.

Reporting form 6-NDFL was introduced in May 2015. It is understood that with its help, tax agents will be able to provide the necessary information to the tax office, while sorting it using the form as conveniently as possible, to increase the efficiency of reporting processing. In the article we will look in detail at how to reflect vacation pay in 6-NDFL and an example of filling out a declaration.

any organizations located on the territory of our country;
individuals who have acquired individual entrepreneur status;
specialists of the legal “front”, that is, holders of notary or private law firms;
divisions of foreign companies conducting separate activities.

By acquiring agency status, which is interconnected with tax deductions, the company is immediately subject to certain obligations to the state. They are clearly stated in the Tax Code of the Russian Federation, which is the main regulatory act for this situation, in Article No. 230. Let's look at the entire list in detail.

The primary responsibility of the subject described is to calculate the amount subtracted from the cash income paid to the company's employees, received as payment for work.
In addition to calculating the amount, that is, calculating it, the organization also undertakes to withhold the resulting amount from the income due to people working at the company.
The third duty of the tax agent is to transfer the withdrawn money to the state treasury.
The fourth point follows from the points listed earlier. In addition to performing the actions described above, the company must report for them to the Federal Tax Service of Russia. This procedure is carried out using the form.

You will find step-by-step instructions for filling out form 6-NDFL in our article. We will also describe in detail general information about the declaration, who must fill out the form, and consider the system of imposing fines. .

In order to fulfill its obligations to the country, the company needs to have the ability to withdraw the royalties calculated to it. Therefore, firms are prohibited from making payments to the state treasury from their own money, but withdrawing part of the funds received by individuals is required by law. It is also strictly prohibited to add clauses to the contract of employment of employees for permanent work or for the purpose of temporary or one-time performance of matters relating to tax payments from the company’s budget.

In addition to responsibilities, employing organizations also have a responsibility to the tax office. For failure to comply with the conditions stipulated by law or only partial fulfillment of them, the application of monetary sanctions is implied:

fines;
penalties.

Unfortunately, situations involving the use of monetary punishment occur with enviable frequency, especially in cases where income is given to employees in the form of in-kind and immediately acquires the status of a material benefit due to an individual. In this situation, it is necessary to deduct funds paid to employees.

Since an organization may be faced with a situation where it is not possible to deduct a percentage of income to the budget, for any reason, it is responsible for the resulting debt and is obliged to notify the tax service about it within the period prescribed by law. If the notification takes place, then the agent’s obligation to withhold money is removed and goes to the debtor himself. Otherwise, not only the taxpayer who does not pay taxes, but the organization in which he is registered will fall into disgrace. She will be fined in the amount that the taxpayer did not pay to the state. If the fine is not paid, a penalty will begin to accrue for each month of delay.

If you find yourself in such an unpleasant situation, do not think that you are in bondage to the tax service for a long time. Simply send the missed notice, pay the balance and be guilt-free.

What is the difference between the 2-NDFL certificate and the accepted form 6-NDFL

Some inexperienced accounting workers think that once the 6-NDFL form certificate has been entered, they can forget about providing the 2-NDFL form. This information is speculation and completely incorrect.

The organization retains the obligation to transfer data to the tax service using a form labeled 2-NDFL. In addition, there is one difference between it and the form discussed in the article. The bottom line is that certificate number 6 contains general information, including data on the organization as a whole, and paper number 2 is submitted to the tax service personally for all employees of the company who are individuals.

You will find the rules for providing a 2-NDFL certificate in the article on our portal. Find out more about what is indicated in this certificate and the deadline for its submission. As well as common mistakes made by beginners in filling out the form.

What is a 6-NDFL certificate?

This certificate is an updated form for calculating personal income tax. The year of its introduction into use is 2016. It is not surprising that many professional specialists still do not know how to correctly fill out some of its columns, because in such a short period of time it is quite difficult to remember all the nuances of filling out the new documentation.

This form is submitted to the Federal Tax Service for reporting purposes. It is carried out quarterly, that is, every three months of one year-long tax period. The calculation of the indicators necessary to enter into the form for each employee or third-party specialist working for the company is carried out. According to the law, the following indicators must be indicated:

the amount of income received by an individual;
the amount of tax that needs to be removed from the required income;
actual tax deduction amount withdrawn, etc.

There are three components of this certificate:

title page or title page;
Part No. 1, representing general indicators for the organization;
Part No. 2, indicating the specific days on which individuals received income, when the tax was withheld and the amounts of each of the listed units.

The obligation to provide the necessary information to the inspection is carried out by submitting a report on the form by the tax agent, who, as mentioned above, may be the following persons.

An organization that opened on the territory of our country. In this case, the reporting papers are transferred to the specialists of the tax service department working with the organization, to which the company belongs at the place of registration.
An organization that has separate divisions on the territory of Russia. Many people think that in this situation, reports from separate branches should in any case be submitted to the location of the company's head office, but this is a misconception. For the tax service, each branch, regardless of status, is like a separate company, therefore, a report is submitted on behalf of each branch to the tax office corresponding to its location.
Companies organized through individual entrepreneurship submit reports to the tax service department, which they belong to according to the place of business of the company due to the use of the following regimes:
1. single tax on imputed income;
2. patent tax system.
The largest taxpayers who provide reporting data to the inspectorate related to the place of registration according to the status of the taxpayer or, for separate branches of a legal entity, to the local inspections corresponding to their location.

When is the form 6-NDFL provided?

The required certificate is drawn up and sent to the Russian tax service once every three months, that is, part of the tax period called a quarter. The submission is not made individually for each employee, but generalized data for the entire company is provided.

It is necessary to transfer information for processing to the tax office before the end of the thirty-day period following the reporting quarter.

If the company has fewer than 25 employees, then it is preferable to draw up the reporting document in paper form. If the person is larger, then it is more logical to transmit information on an electronic medium, that is, in a virtual format.

The basis that serves as the basis for filling out the reporting document under discussion is the register responsible for tax accounting. It contains information regarding:

funds due and paid from organizations to individuals;
deductions from the amount of taxes paid provided to employees;
tax deductions to the state treasury.

In order to correctly enter information into the form, accountants are required to use a certain book that classifies codes for income and deductions. The information in it is approved by law on behalf of the tax service of the Russian Federation.

Errors in completing paper forms

According to the rules established by the Federal Tax Service of the Russian Federation, mistakes should be avoided when filling out the certificate.

Table 1. Errors during registration

Errors	Explanation
Can't make corrections	It is forbidden to “wipe” errors with a scraper, cover them with varnishes or other substances. If there is a typo or accidental entry of incorrect information, the form must be discarded as incorrectly filled out.
You cannot print the form on A4 sheet on both sides.	For a separate section of the form, you must have a separate sheet, otherwise the form will not be accepted for verification. This is largely due to the fact that the primary processing is carried out by a computer, through which the papers are driven, as if on a conveyor belt. If the printout is made on both sides of the sheet, the second part will remain unscanned, therefore, the tax agent will earn a fine.
You cannot print the form on A4 paper, the color of which is not standard white.	This is a gross violation and excuses, such as the inability to purchase a pack of ordinary printing paper, are not accepted by tax officials.
Do not staple sheets	To accurately deliver the completed form to the tax office, use paper clips and multi-forers without using a stapler or staples piercing the sheets.

How to fill out the form correctly

There is a certain set of rules regarding filling out the form, officially established by the tax service. Let's look at them.

Rule 1. Filling out columns that imply digital or test indicators must begin from the left side, to the right, without skipping cells, that is, from the outermost.

Rule 2. If the indicators from your organization do not fit on one sheet of the form, you can extend it for each section by printing blank copies of the form. Fill out as many sheets as necessary to fully reflect the situation.

Rule 3. The space on the sheet, which requires entering its number, is allocated for continuous numbering, starting with the title page inclusive. It turns out that its number will always be 001, while on page 5 there will be a mark 005, etc. Filling out the numbering is done in the same way as for the other columns, in the direction from left to right, without skipping a single cell.

Rule 4. It is allowed to fill out the columns with a pen and ink of the following colors:

blue;
black;
purple.

It does not matter what the pen itself is, ballpoint or helium, or maybe a fountain pen, etc.

Rule 5. If the company does not have indications for one of the fields required to be filled out, it is necessary to enter zero in the line, in the amount of one character.

Rule 6. If the spaces for signs in the field segment on the right also cannot be filled, put a dash in the form of a short horizontal line.

Rule 7. Special instructions apply to writing values expressed as fractions. If, when filling out the numbers of this form, there are cells left for the numbers expressing the whole part, the remaining empty ones must be crossed out before entering the part after the point by placing a horizontal line along their entire length.

Let's give an example. Imagine that you have 15 empty cells for most of the value and only two to reflect the element that comes after the point. In this case, you only have six numbers for the first part. In this case, the indicators will be displayed on the paper when filling it out as follows: 555555———.55. At first, this designation may seem incomprehensible, but gradually most specialists get used to the accepted filling standards and problems stop arising.

Rule 8. Another rule concerns writing codes for the all-Russian classifier of municipal territories. According to the established rules, the head office enters a code that suits its location, while branches write another code that suits their location.

At the place of residence, these codes for the territories of municipalities are indicated by representatives of the population who have a private business, that is:

individual entrepreneurs;
owners of law practices;
founders of notary offices.

The codes are tied to the place of registration for those individual entrepreneurs who are registered according to the place where the work process is carried out, while their activities are taxed in the form of a single tax on imputed income and/or the patent system.

Rule 9. Each completed sheet of the form must be certified by the signature of the head of the tax agent company or his authorized representative. In addition, it is necessary to indicate the date when the signature was affixed.

Displaying vacation pay in form 6-NDFL

Employees of every company inevitably, sooner or later, go on a well-deserved vacation after coming to work. For each day of official leave provided by the company, they are legally entitled to receive compensation accruals. In addition, in the event that an employee leaves the workplace permanently, he is also required by law to provide vacation pay that was not received.

Since these payments are also classified as income of individuals, they will be taxed, therefore, information about the manipulations carried out with them will need to be provided to the tax service through a 6-NDFL certificate. Filling out information related to vacation pay has many different features that you need to pay attention to. This happens because, in fact, the payment of vacation pay does not relate to wages issued for the employee’s work activity.

Let's take a closer look at the process of filling out the form, which was carried out in the following cases:

if vacation payments were made to employees;
or compensation for team members leaving work.

How to display payments for vacation days

The actual date of receipt of funds is the day when the organization directly issued or transferred the money due to the employee’s bank card. When transferring funds, the tax agent is required by law to withhold from them the amount of tax due to the state. The next day it is necessary to transfer the removed tax to the country’s treasury.

As for wages, the day of its issuance for trouble-free tax deductions is the last day of the month for which it was due to be credited to the employee’s account. However, as we have already said, it is impossible to count the payment for maternity leave as wages, because the employee does not work at this time, but rests, often not even in the country. It turns out that using the usual method of filling out the 6-NDFL form for remuneration will not work in this case.

The correct way to fill out the form is to write the date on which the vacation pay was issued directly to the employee or transferred to his bank account (bank plastic card). By law, the organization in which a person works is obliged to issue him vacation funds before the start of the vacation, namely 72 hours that have passed on working days of the week. It turns out that three days before the transfer of vacation pay, tax deductions in favor of the state budget must be withheld from the income of an individual. And the “seized” money must be transferred before the end of the month in which the previous manipulations were carried out.

When filling out the form, it is necessary to combine the vacation indicators received along with other funds accrued to the employee in the columns of part No. 1 of the form. In part No. 2, payments for vacation are indicated separately from other cash receipts, the terms of issuance of which differ from them.

Note! If during the reporting period income due for vacation was issued on different days, each date must be entered in the form.

Let's look at an example of how vacation payments are displayed on the 6-NDFL form. You are the owner of a company - a legal entity, which is an employer and, therefore, a tax agent. Recently, you paid two employees money that went towards vacations. This happened on the following dates:

the first employee received 17 thousand rubles on August 14 (the amount of tax withheld was 2 thousand 210 rubles);
the second received 23 thousand rubles on August 21 (the amount of tax withheld from the amount was 2 thousand 990 rubles).

Over a period of 36 weeks, the organization accrued 2 million for employee wages, applied tax deductions for 50 thousand, calculated personal income tax in the amount of 253.5 thousand and withheld money for 230.5 thousand.

So, the steps of your company's accountant will be as follows.

Open part No. 1 of the form in question. Find here column No. 0202, in which you fill in information on vacation pay and employee wages at the same time. You will get the following amount: 23000+17000+2000000 = 2 million 40 thousand rubles.

Then we will enter the tax accrued on the amount received in the column number 040. To find out what amount we are talking about, you need to add the amount of tax deducted on the issued vacation pay to 253.5 thousand. As a result, we get 258 thousand 700 rubles.

The actual amount of funds withheld in favor of the state is recorded in column No. 070.

Now let's move on to the second part of the form. In it, in addition to the columns containing evidence of wages issued to employees, it is necessary to indicate additional columns to indicate vacation pay paid on different August days.

For the amount of funds issued on August 14 for vacation in the amount of 17 thousand, fill out the lines under the numbers:

The personal income tax withheld on the same day in the amount of 2 thousand 210 rubles is displayed on the lines:

The day of payment of tax contributions to the state treasury was also made in August, on the 31st, therefore, this date should be displayed in line No. 120.

All of the above is also true in the second case.

The amount of vacation pay paid to the second employee and its date will be entered in the following columns:

The amount of the tax amount and the day of its withdrawal in the columns:

The day of tax transfer, that is, the same as in the previous case, 09.31.16, is indicated in line No. 120.

How to enter carryover vacation pay into the form and display its recalculation

A common occurrence in the Russian Federation is the so-called working park. Translated into life circumstances, the term denotes the constant need to devote all available time to work and forget about vacations. As a result, many specialists accumulate significant vacation periods, simply not having time to take them off. When the work regime becomes weaker, the worker finally has the opportunity to take a short rest, taking only half the time available according to the law.

It turns out that the entire vacation period can begin in May and end at the end of December. It happens that an employee went on vacation thirty days later than he received his vacation pay.

In this case, the entries in the form are not subject to any special changes, because the procedure for entering vacation payments into the form is the same and depends only on the date of payment. As for the deduction of personal income tax, it changes only simultaneously with the amount of payments, but not with the date the employee goes on vacation.

It turns out that to correctly display one vacation period, divided into several parts, you only need to add together the tax withdrawn from vacation accruals paid for one month, and at the same time send it entirely to the state treasury.

Let's give an example. You are an employee of a company and paid vacation pay to three employees in the same month of August, but the payment dates were different, namely:

first number;
fourteenth;
twentieth.

It turns out that the total tax collected from them can be transferred to the state treasury in a one-time payment by the end of August. Moreover, if August 30 is a day off or a national holiday, then the payment can be made on the next day of the work week.

Video - Recalculation of vacation pay in certificate 6-NDFL

How to fill out the form for compensation for unused vacation pay

An employee of an organization who has decided to leave his place of work forever, in order to move to another post or without a clear life goal, is required by law to be paid money that is compensation for the vacation days he has accumulated, which he was never able to use while working at his previous job. place.

Since the employee does not go to work on vacation days and does not carry out work activities, it is obvious that the vacation pay paid to him, which in this situation turned into compensation, cannot be defined as the category of income received in payment for work. However, the compensation itself does not apply to either labor payments or vacation pay, since the employee receiving it is no longer on the organization’s staff.

This state of affairs leads to the determination of the official date of receipt of compensation as the day it is paid to the resigning employee.

Note! Upon dismissal, an employee has the right to claim many different compensations, but only vacation pay among them is subject to taxation as income received.

Once the day of dismissal actually becomes the date of receipt of all payments that the organization owes to the employee, therefore, he receives on the same day both the balance of his due salary and vacation compensation. At the same time, for these two sources of income, personal income tax is withheld, which must be paid to the country’s budget the next day.

So, how to display vacation compensation on the pages of the form in question? Let's see.

When displaying information, both parts of the document will be used.

So, in the first of them, the amount of vacation compensation due is added to income and recorded in column No. 020. The withheld tax amounts, also combined together, are recorded in the lines:

In the second part of the form, the employee’s vacation compensation is recorded together with the wages received, because they were paid, as we remember, on the same day and most likely at the same time. Pay attention to the completed entry. It differs from fixing indicators for vacation payments in that individual lines of the second section, numbers 100-140, are not affected, because compensation can be shown exclusively using the salary line.

Let's give an example of display in the form of compensation for “not taken” vacations. An employee in your company quit on the 15th of August.

Please note that the date of dismissal and the date of filing the resignation letter are fundamentally different things. Between them there is at least a two-week period of legally required work for employees.

So let's go back to our example. The resigning employee was given cash in the following amount:

wages came out to 12.5 thousand;
vacation compensation of 10.5 thousand.

At the same time, personal income tax in the amount of 2 thousand 990 rubles was deducted for the funds received.

In a month, your company paid the staff in the amount of one and a half million, calculated the tax deduction for it in the amount of 195 thousand and sent 175 thousand to the treasury.

In this situation, the first part of the form is filled out identically to the example described above for entering vacation accruals. The amount of compensation for vacations is combined with the salary of the resigning person and is entered in column No. 020. The calculation will be as follows: 23000 + 1500000 = 1523000.

Column No. 040 is filled in with data on the tax accrued on the amount of deductions. To find it, you need to add the tax for the employee to the tax for the entire company for the month, the result will be 197 thousand 990 rubles.

The amount of deductions actually withheld and given to the state treasury is calculated by adding the real values of the same deductions, that is, the result is 177 thousand 990 rubles. The resulting value is recorded in column No. 070.

In the second part of the form, the earned wages of the company's employees are entered monthly, according to the general procedure, and the wages paid for labor and vacation compensation for the person leaving work are recorded separately.

The day on which the employee was transferred money for wages and vacation compensation, as well as their combined value, are indicated in the columns:

Let's calculate how much we can get. If the salary was calculated in the amount of 10.5 thousand, and the compensation was 12.5, then together they will amount to 23 thousand units of Russian currency.

In column number 120, the date of transfer of deductions from wages and compensation for vacation to personal income tax is recorded, in our case it is August 16.

Let's sum it up

As you can see, the nuances of filling out vacation deductions using the 6-NDFL form are quite easy to understand if you read the article written for you carefully. A huge advantage of this form, introduced recently, is its simplicity. Experienced accountants are especially successful in filling it out. However, if there were no errors, we would not have read such materials, therefore, we advise you to carefully study the presented text again in order to finally understand the information given in it. In addition, we suggest that you take a pen and a piece of paper and try to make calculations using the examples we have given.

In addition to choosing the right columns for the relevant information, you must always remember the seriousness of the matter being performed. Working with the Russian tax service is not a funny joke; its employees are quite harsh on the omissions of tax agents and strive to immediately fine you for small shortcomings. To avoid incurring unpleasant financial losses, pay attention not only to what you fill out, but also how you do it.

We are sure that after several attempts you will not make a single mistake again. We wish you good luck and great achievements!

Vacation pay is one of the types of income subject to taxation. The tax must be withdrawn from this type of income of both working employees and those who were fired but subsequently received compensation for unused vacation days. This amount of tax on vacation pay is entered into a special form 6-NDFL.

Reflection of vacation pay in 6-NDFL

How and when exactly is personal income tax calculated? Vacation is a time of rest and has nothing to do with everyday work. For example, how to reflect carryover vacation pay in 6-NDFL?

You can take the advice of experienced accountants or turn to the primary source, namely Art. 136 Labor Code of the Russian Federation. By law, the transfer of vacation funds must be made by the employer three days before the start of the vacation. At the time of transfer of funds, personal income tax must be withheld.

When 6-NDFL is filled out before vacation, the amount of income received after calculations is combined with the rest of the income specified in section 1. Despite this, they can be separated from income with other transfer deadlines.

Examples of nuances when filling out vacation pay and 6-NDFL in general:

Filling of fields begins only from the left edge.
If there are empty positions, then you need to put a dash in them.
Any mistake is a reason to start filling out the documentation again. You should not rely on a correction pencil; its use in the preparation of such a document is prohibited.
When fastening sheets, their integrity must not be compromised.

Documentation can be provided in paper form, but only in the case of a small number of staff. Otherwise, the form is completed and subsequently transmitted only digitally. It is worth noting that it is more convenient and faster to fill out the form electronically.

Filling out the form, regardless of paper or electronic form, starts from the first page. Taxpayer identification information should be entered at the top. In the case of a company branch, checkpoint data is entered. Subsequently, if during the inspection the inspection body makes comments, the subsequent completion of corrective documentation will also be indicated by a serial number starting with one. During the first option of filling out the form, the number zero is indicated.

The document to be filled out is semi-annual, so code 31 is indicated in it. Afterwards, the fields containing standard data in the form of a tax authority code and telephone number are filled in. The last stage of filling out is a block in which the full name of the person who has the authority to fill out and submit the form to the inspection authorities is indicated.

Rolling holiday pay

How to reflect transferable vacation pay to another month in 6-NDFL? This is done using standard rules:

Regardless of the period to which the vacation relates, the amount accrued on it is paid on the specified payment deadline to the total amount indicated in Section 1 of Section 6-NDFL.
The net amount of vacation pay is entered in section 2, which also indicates the date of its accrual and the period within which the tax was paid.

This means that in 6 personal income taxes, carryover vacation pay with different reporting periods will be reflected in the document upon the fact of accrual and payment. Recalculation in this situation may be necessary in two cases:

Making a mistake.
Revocation of vacation or dismissal of an employee, repeated postponement of vacation due to the payment of vacation pay on another date. In this situation, the documents reflect the period of actual recalculation of vacation pay.

Vacation compensation upon dismissal in 6-NDFL

The procedure for dismissing an employee deserves special attention. In this case, compensation for leave upon dismissal is entered into 6-NDFL. This applies to all holidays that were not taken by the employee before he left. It is worth noting that in this situation, vacation pay is not considered payment for work and does not relate to vacation payments. To enter them into the document, slightly different information is used.

Vacation compensation in 6-NDFL is discussed in paragraph 1 of Art. 223 NK. It is also worth recalling that the distinctive feature of this type of compensation is the fact that it is subject to taxation. Typically, the payment of vacation compensation is carried out simultaneously with the payment of the estimated salary amount. Therefore, the deduction of personal income tax from the compensatory vacation amount must be carried out on the same day when the transfer of the salary tax will be carried out. That is, the tax on compensation is legally paid to the budget the next day after the amount is paid to the employee.

Vacation compensation is reflected in two sections of 6-NDFL. The amount of compensation paid to the employee is entered into. The amount of tax deducted from it should be reflected in two lines - 040 and. It is worth recalling that in the second section, the compensatory vacation amount is reflected together with the salary transferred to the dismissed employee on the same day. This means that the compensation amount is not allocated on lines 100–140. To reflect it, you can only use the line intended to reflect the salary.

Thus, we can say that in form 6-NDFL there are features of recording the allocated time for paying tax on vacation pay. But at the same time, the filling order used does not change.

Watch also a detailed video about this reporting: