Employers paying salaries to staff are tax agents for personal income tax, and therefore are required to maintain data registers on which tax calculations are based (Article 230 of the Tax Code of the Russian Federation). The legislator does not establish a standard form for tax registers; enterprises independently develop and establish in their accounting policies the most acceptable form for themselves in accordance with general recommendations on the availability of mandatory details. How this document is drawn up will be discussed in the publication.
Why is it needed?
Until 2021, tax agents only had to fill out and submit 2-NDFL certificates. On January 1, a new form of quarterly reporting appeared - calculation of 6-NDFL. Accordingly, you also need your own tax register for 6-NDFL. The fundamental difference between these two documents is that the new report contains information about all individuals at once, while 2-NDFL contains information about each individual separately.
All tax agents for personal income tax in accordance with Art. 230 of the Tax Code of the Russian Federation must keep records of income issued to individuals for the reporting period. They are also required to include in the report information about tax deductions received by employees and the amount of calculated and withheld income tax. To fill out this data, a tax register is provided for 6-NDFL .
While completing this document, tax agents may have questions. To display information correctly and completely, you need to familiarize yourself with the procedure and form for filling out this register.
Tax registers for personal income tax: sample filling
Using the example of employee data for the 1st quarter of 2021, let’s create a tax register:
Evgeniy Mikhailovich Rebrov receives a monthly salary of 46,000 rubles. He is provided with a “children’s” deduction of 1,400 rubles. monthly (until the established income level of 350,000 rubles is reached). The salary payment date in the company is the 5th of the next month.
Let's fill out the tax register as follows:
- In the 1st section, information about the employing company;
- In the 2nd - data of the employee receiving the income;
- Section 3 – calculation of base and tax. It indicates the tax rate (13%) and the grounds for providing deductions (for standard deductions, as a rule, this is an application; for property ones, a certificate from the Federal Tax Service with the relevant information).
Then, separately for each month, a table is filled out by types of payments and deductions. In the example, only wages were paid (code “2000”) and a deduction was provided for the child (code “126”).
On the line indicating the size of the tax base at the personal income tax rate of 13%, the data is reflected for the month and on an increasing basis from the beginning of the year, and the amount of the base is calculated as the difference between the accrual and deduction. So, the personal income tax base:
- for January is 44,600 rubles. (46000 – 1400);
- for February - 89,200 rubles. (44600 + (46000 – 1400));
- for March - 133,800 rubles. (89200 + (46000 – 1400)).
Rebrov did not receive income not subject to personal income tax in 2021, so these lines are not filled in. The amount of accrued and withheld tax is identical. The personal income tax transfer date is the next day after the employee’s salary is paid. In April, this date falls on a Saturday, so personal income tax is transferred on Monday 04/08/2019.
Tax register for personal income tax (sample):
Free form and mandatory positions
Only in the fall of 2015, the tax service adopted an order stipulating the need to submit reports to the Federal Tax Service in accordance with Form 6-NDFL. Its sample has been developed, but the tax accounting register for 6-NDFL does not have a ready-made and legally established form. Essentially, this makes it possible to fill out information freely. Also see “Where is the 6-NDFL calculation submitted?”
Article 230 of the Tax Code of the Russian Federation confirms this conclusion. It says that register forms should be developed by responsible persons within the organization. It is important that the document contains mandatory information. Thus, a tax register for 6-personal income tax, a sample of which you can create yourself, must contain the following data:
- information that allows you to determine who exactly is the taxpayer (it may be similar to that indicated in 2-NDFL for each employee separately);
- types of income received by each individual;
- available tax deductions;
- exact values and names (codes) of those expenses that reduce the tax base;
- the size of each type of income and the date of their receipt;
- status of an individual (resident / non-resident / non-resident with specialization and high qualifications; respectively - codes 1, 2 and 3);
- the amount of personal income tax withheld and the corresponding date of this action, indicating the details of the payment document.
Also see “Period codes in form 6-NDFL”.
Completing Section 2
In Section 2 of form 6-NDFL (Fig. 2), the tax agent must, for each date of actual receipt of income by the taxpayer (line 100), indicate the date of withholding of personal income tax (line 110), calculated specifically from this income, and the deadline for transferring this tax to the budget ( line 120) taking into account the provisions of Article 223 of the Tax Code of the Russian Federation and paragraphs 4, 6 of Article 226 of the Tax Code of the Russian Federation. Information on the amounts of income and tax is indicated in lines 130 and 140, respectively.
Rice. 2. Section 2 of form 6-NDFL
In “1C: Salaries and Personnel Management 8” edition 3.0 and earlier, it was possible to calculate personal income tax immediately when registering certain types of income, take into account withholding periods and record the dates of tax remittance.
Since now the procedure for filling out form 6-NDFL requires the need to reflect in the report the exact dates of receipt of income and withholding tax, this functionality now “serves” the auto-filling of form 6-NDFL.
To ensure the completion of 6-NDFL, when calculating tax, the date of payment of income is taken into account instead of the month of the tax period as a whole. When paying income, the date of tax withholding and the deadline for its transfer are recorded.
The date of actual receipt of income (line 100 of the calculation) is determined according to the rules of Article 223 of the Tax Code of the Russian Federation. Let us recall its main provisions.
The date of receipt of salary for a full month worked is considered to be the last day of the month for which it was accrued. And in case of dismissal - the last day of work in the month of dismissal for which the salary was accrued. For vacation pay and disability benefits, the date of receipt of income is the day of their payment or transfer to the employee’s current account.
From 01/01/2016, some dates for receiving income by an individual have been clarified. In accordance with subparagraph 6 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation, the date of receipt of income in the form of excess daily allowance is considered to be the last day of the month in which the advance report is approved.
For material benefits, the date of receipt of income depends on the reason for its formation. If the benefit comes from:
- savings on interest on a loan or loan, then, according to subparagraph 7 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation, the date of its receipt is the last day of each month during the loan term, regardless of the payment or non-payment of interest by the borrower;
- acquisition of goods from companies and entrepreneurs or from the acquisition of securities, then the date of receipt of income is the day of acquisition of goods or securities in accordance with subparagraph 3 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation.
For personal income tax purposes, the “income date” is the date on which the tax is due.
In the program "1C: Salary and HR Management 8" edition 3.0 Date of actual receipt of income
(line 100 of Section 2 of the 6-NDFL report) is auto-filled after receiving income - payment or transfer of funds, giving a gift. In this case, the amount of actual income is reflected in line 130.
Example 1. Formation of the values of lines 100 and 130 of Section 2 of form 6-NDFL
At employee N.P. Thunder holiday in February falls on the period from 02/08/2016 to 02/20/2016. The vacation order is issued on 02/01/2016. Pay
vacation pay is planned
During the interpayment period
02/05/2016 (Fig. 3).
Rice. 3. Document “Vacation”
Document date
02/01/2016 and
the payment date
(planned) 02/05/2016 are reflected in the program in
the Tax Accounting Register for personal income tax
in
Section 4
(
calculation of the tax base and personal income tax
) (Fig. 4).
Rice. 4. Section 4 “Tax Registry for Personal Income Tax”
date
02/01/2016 document
Vacation
is not reflected in the 6-NDFL report, but is involved in filling out the tax register.
It is indicated in the Date of accrual of income field of
the Income and deductions
block and in the
Date of calculation
the Calculated tax
block of the tax accounting register for personal income tax.
Income payment date field
block
Income and deductions
and fields
Date of receipt of income of
the Calculated tax
and
Withheld tax
blocks correspond to
the Payment Date
of the Vacation
document 02/05/2016.
It is this date that is reflected in line 100 “Date of actual receipt of income” of Section 2 of form 6-NDFL. If the day of actual payment of income ( Date
of the payroll document) differs from that planned in the
Vacation
, then you need to correct
the Payment Date
in the
Vacation
.
Vacation
document , the expected
date of payment
is also recorded by other documents, for example,
Financial assistance, Sick leave, Business trip, Bonus.
The Payment Date should also be adjusted in these documents.
, if it is different from the actual one.
Please note
, personal income tax must be calculated as of the date of payment.
Therefore, having changed the Payment Date
in the documents, do not forget to recalculate personal income tax in the
More - Recalculate
. Only after this can you proceed to processing the payroll.
In line 130 of Section 2 of form 6-NDFL and in the Amount of Income
block
Income and deductions
of the tax accounting register for personal income tax of the program indicates the calculated amount of vacation pay 28,839.59 rubles.
Example 2. Formation of the value of line 100 of Section 2 of form 6-NDFL when calculating salaries
For January, the salary was calculated on 02/05/2016, paid on 02/07/2016. The date of actual receipt of income in the form of salary is the last day of the month for which the salary was paid, i.e. in line 100 of Section 2 of form 6-NDFL, 01/31/2015 is indicated, regardless of the date of the Salary Accrual
and payment dates.
The personal income tax withholding date ( line 110 of Section 2) corresponds to the day on which the calculated tax should be withheld and depends on the type of income.
So, for example, you need to withhold tax from wages, bonuses and additional payments on the day the salary is paid for the second half of the month. For vacation pay, sick leave, and compensation, personal income tax should be withheld on the day they are paid. For excess daily allowances, income in kind, and material benefits, it is stipulated that personal income tax can be withheld on the day of payment of the nearest income from which deductions can be made, for example, wages.
Example 3. Formation of the value of lines 110 and 140 of Section 2 of form 6-NDFL (continuation of Example 1)
Subject to the terms of Example 1 Payment
vacation pay is planned
During the interpayment period
02/05/2016. However, vacation pay was actually transferred a day earlier than 02/04/2016 (see Fig. 3).
date
of the document
Statement to the Bank
(in Example 1 this is 02/04/2016) is reflected in the
Date of tax withholding field of the Tax
block
of Section 4 of the Tax Accounting Register for personal income tax
and when generating form 6-NDFL it falls into line 110. At the same time, in line 140 The amount of tax withheld is indicated as RUB 3,749.
In the Statement to the bank,
the amount of tax withheld is reflected in the
personal income tax column for transfer.
In Example 1 Payment date
in the
Vacation
, 02/05/2016 was indicated, and the actual payment was made on 02/04/2016.
Tax on income with code “2012” (vacation pay) should be calculated on the day the income is paid. Therefore, in order to obtain reliable reporting, it is imperative
to correct
the Payment Date
in the
Vacation
and recalculate personal income tax the Statement to the bank
The date of transfer of personal income tax may coincide with the date of receipt of income. In the payroll, the flag Tax is listed along with the salary
installed by default. You only need to indicate the details of the payment document for personal income tax transfer (Fig. 5)
.
Rice. 5. Intersettlement payroll for transfer of vacation pay
If personal income tax is transferred on another day or in parts, then after the flag is canceled the Tax is transferred along with the salary
The accountant is given the opportunity
to enter data on the transfer of personal income tax
in separate documents (Fig. 6).
Rice. 6. Link in the document “Statement to the Bank” for entering data on the transfer of personal income tax
The actual date of tax remittance is not indicated in Form 6-NDFL, but its accuracy is important, as it is reflected in the Date
Block
Listed tax Section 4 of the Tax Accounting Register for personal income tax
.
The deadline for transferring withheld tax to the budget (line 120) depends on the type of income. Personal income tax withheld from wages and bonuses must be transferred no later than the day following the payment of wages for the second half of the month. For the transfer of tax on sick leave or vacation pay, another deadline is set - the last day of the month in which these vacation pay or benefits were paid. For other types of income, tax must be transferred no later than the day following the payment of income from which personal income tax was withheld.
Example 4. Formation of the value line of line 120 of section 2 of form 6-NDFL (continuation of Example 1)
In Example 1, income with code “2012” was paid. For this type of income, the deadline for transferring personal income tax is the last day of the month in which vacation pay (or benefits) were paid. The payment was made on 02/04/2016. The last day of the month is 02/29/2016. The value of line 120 of Section 2 of form 6-NDFL in this case is 02/29/2016.
Example 5. Formation of the value line of line 120 of section 2 of form 6-NDFL according to the conditions of Example 2.
In Example 2, the salary was paid and, therefore, the withheld personal income tax must be transferred no later than the day following the payment of the salary for the second half of the month. The salary was actually paid on 02/07/2016, which means the value of line 120 of Section 2 of form 6-NDFL is 02/08/2016.
Additional positions
An organization can make filling out the tax register for 6-NDFL even more detailed. The following information may be included in the document:
- date of actual receipt of income;
- personal income tax amount;
- the amount of tax calculated and withheld from an individual separately for each type of income;
- the amount of advance payments that are fixed in nature (indicated in the case of foreigners who work at an enterprise using PSN and make income tax deductions on their own);
- the amount of personal income tax that was not withheld;
- the amount of personal income tax that was returned by the tax agent;
- the period within which income tax must be transferred by law to the treasury.
A detailed data register will allow you to fill out a report on Form 6-NDFL quickly and efficiently: this document will reflect all the necessary data, which will greatly simplify the task for accountants.
Here's what the tax register for 6-personal income tax might look like:
How 6-NDFL data is generated in 1C 8.3 ZUP
Personal income tax accounting in 1C 8.3 ZUP is carried out according to the following registers:
In 1C 8.3 ZUP, the documents used to accrue income ( Vacation , Sick leave , Bonus , Calculation of salaries and contributions , etc.) record income and the personal income tax calculated from it. In this case, the information enters the registers as follows:
When conducting the Sheets... in the personal income tax to be transferred , the amount of withheld personal income tax is recorded.
When posting a document, this data goes into the following registers:
The main purpose of registers
The registers are designed to reflect generalized indicators that are needed to calculate tax amounts. First of all, their task is to ensure complete control over the payment of taxes to the Treasury, which is necessary both for tax inspectors and for the taxpayers themselves. Maintaining tax registers greatly simplifies the preparation of tax reporting.
6 Personal income tax in case of delayed wages
Let us note that the formation of registers is a mandatory condition of the regulatory authority, however, it does not have an established model; accordingly, each entrepreneur decides for himself how to form the structure of the tax register. In this case, such a sample is approved by the accounting policy of the enterprise.
