How to correctly reflect an advance in 6-NDFL - an example of filling out a calculation

Tax agents know that they need to submit income tax calculations to the Federal Tax Service. However, accountants often doubt the correctness of reflecting the advance amount in Form 6-NDFL. Meanwhile, all data must be entered into it according to existing rules. Only compliance with them will help avoid problems with regulatory authorities.

• 2 How to reflect an advance in form 6-NDFL
  2.1 Example of correct filling

  2.1.1 Table: reflection of data from the example in form 6-NDFL

How to calculate the amount of personal income tax from a salary advance

An advance is nothing more than a portion of an employee’s salary. In this regard, the same rules apply to the advance as to the salary itself.

In accordance with the instructions of paragraph 3 of Art. 226 of the Tax Code of the Russian Federation, personal income tax is calculated on the day on which the employee actually received income. And for those, according to paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, the last day of the month for which salaries are paid is considered.

Personal income tax is withheld by the employer (or the person responsible for accounting) from the amount of the employee’s income on the date of payment of the main part of the money earned for the month. And from the advance amount, as required by the Letter of the Federal Tax Service of Russia dated March 24, 2016 No. BS-4-11/4999, personal income tax is not withheld.

And the transfer of the tax amount to the budget is carried out, at the employer’s choice, on one of the following days:

• directly on the day of salary payment;
• the next day after the payment of the main amount of salary.

That is, for example, if the advance was paid to employees on April 14, and the main part of the salary was paid on April 30, personal income tax can be paid to the budget either on April 30 or May 1.

When the salary is zero

It turned out that the employee is not entitled to anything for July - he is in debt (previously deductions were made by court decision, and then he was on vacation). How to fill out 6-NDFL?

The date of receipt of income and calculation of tax will be the last day of July. However, the employer will not be able to withhold personal income tax , since there is no amount to be paid. But he will have to do this with the next payment of income in cash . This will most likely be an advance payment for August. Let's say it is paid on the 20th. Personal income tax is transferred the next day. In section 2 you need to indicate:

• on line 100 - 07/31/2019;
• on line 110 - 08/20/2019;
• on line 120 - 08/21/2019;
• on line 130 - the amount of accrued salary for July (before all deductions);
• on line 140 - the amount of tax withheld from wages for July.

How to reflect an advance in 6-NDFL

The 6-NDFL report does not include any separate line (section) specifically for entrepreneurs to reflect advances issued by employees. There is only line number 130 (section 2) - it takes into account the full amount of remuneration (advance + wages)

.

Important!

Advance payments in 6-NDFL are displayed in cells specially allocated in this form to indicate the wages paid (and the advance is considered in the eyes of the law as part of the money earned over the past month, i.e. as part of local income work).

The fact that in form 6-NDFL there is no place to reflect the size of the advance payment issued by the employer explains the adherence to the norms of the Tax Code of the Russian Federation:

1. According to paragraph 3 of Art. 226 of the Tax Code of the Russian Federation, the calculation of the amount of income tax for individuals must be made on the day on which the salary actually was paid.
2. In accordance with paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, personal income tax, the employer is obliged to withhold at the time of actual payment of wages (or remuneration under a civil contract).
3. According to paragraph 2 of Art. 223 of the Tax Code of the Russian Federation and Letters of the Ministry of Finance of Russia dated January 15, 2021 No. 03-04-06/1192 and July 13, 2021 No. 03-04-05/44802, the day of receipt of wages (income for calculating personal income tax) is recognized as the last day of the month, for which it is paid.

Hence the conclusion: the day of payment of the advance is not yet considered the day of receipt of income, which means that personal income tax is not required to be withheld.

Personal income tax and advance payment – ​​dates and deadlines

6 Personal income tax – a form developed and imposed on legal entities and private entrepreneurs from 2021. Due to this, as well as the lack of established practice, accountants still have questions when filling it out.

For reference! Calculation 6 of personal income tax was approved by order of the Federal Tax Service of Russia No. ММВ-7-11 / [email protected] dated October 14, 2015.

It must be submitted quarterly, the due date is before the end of the month following the last quarter. More precisely, the document is sent to the inspection on the dates:

• April 30 – for the first quarter;
• July 31 – for the second;
• October 31 – for the third;
• March 1 – for the year.

Important information! 6 personal income taxes are not submitted for a quarter if no tax was collected on employee income for the period in question. Zero reporting is not practiced.

For example, in the period March-July the company did not work. Therefore, there is no need to report to the Federal Tax Service for the second quarter. Another example is that a company began operating in November of the year, which means it only submits annual accounts.

A special feature of the form is the difference in filling out the first and second sections. So, in the first block the values ​​are indicated for the entire time from the beginning of the year, and in the second - for the last 3 months. The form must report state income and taxes on it. This is where the questions begin, since different payments are taken into account according to the instructions of the Federal Tax Service, and not according to a single rule. How is the advance reflected in the form?

Note! According to Article 136 of the Tax Code of the Russian Federation, the employer is obliged to pay advances to staff. Salaries must be paid 2 times a month - every 15 days. Failure to comply with the provisions of the article entails the collection of fines from the organization.

Advance and fixed advance payment in 6-NDFL: what is the difference

In recent years, due to the influx of foreign labor from neighboring countries into Russia, information about fixed advance payments (abbreviated as FAP) is increasingly appearing in 6-NDFL. These are amounts payable by foreign employees employed on the basis of a work patent

. Accordingly, this is far from the same as salary advances:

1. Salary advances are reflected on line 130
   .
2. The fixed advance payment is reflected on line 050
   :
   the amount of the FAP should not be greater than the personal income tax amount specified in line 040;
3. if the FAP < personal income tax on wages, the full FAP is prescribed in line 050;
4. if FAP > personal income tax from salary, line 050 indicates the part of the personal income tax equal to the amount of personal income tax.

Renting premises from an individual

The company rents premises from a citizen who is not a registered individual entrepreneur. Rent is calculated monthly, and payment is made once a quarter, on the 15th day of the month following its end. For example, for the 1st quarter the payment is transferred on April 15. How to correctly reflect this in the calculation?

Income in the form of rent for personal income tax purposes is considered received on the day the funds are issued or transferred . Therefore, the transaction must be indicated in section 1 of the period in which the actual payment date falls . That is, the rent for the 1st quarter will be reflected in section 1 of the half-year calculation, since it was transferred in April. Accordingly, the payment for the 2nd quarter will fall into section 1 for 9 months and so on. In the same period, this operation is reflected in section 2.

For example, regarding payment for the 1st quarter, in 6-NDFL for the half year you need to indicate :

• on line 100 - 04/15/2019 (on this day the rent was actually transferred);
• on line 110 - 04/15/2019 (personal income tax was withheld on the same day);
• on line 120 - 04/16/2019 (the next day is the deadline for transferring the tax to the budget);
• on line 130 - rent in total for January, February and March;
• on line 140 - the amount of tax on the rent indicated in line 130.

How to reflect an advance in 6-NDFL: algorithm of actions

Prima LLC opened in January 2021. At the end of the first quarter, employees were paid a total of RUB 655,000

(personal income tax was withheld from income in the total amount of
85,150 rubles
):

Let’s assume that the employees of Prima LLC had no other income. Then form 6-NDFL will be filled out as follows:

Annual bonus and recalculation of vacation pay

In May, the organization paid a bonus for the previous year. Those employees who were on vacation from January to May of the current year had their vacation pay recalculated taking into account the bonus. These amounts were paid on May 15, personal income tax was transferred on May 16. How to fill out 6-NDFL?

For vacation pay, the date of receipt of income is the day of payment . Personal income tax must be transferred to the budget no later than the last day of the same month. Vacation pay was paid in May, therefore, this operation falls into 6-personal income tax for the six months . In section 2 you need to indicate:

• on line 100 - 05/15/2019 (day of payment of vacation pay);
• on line 110 - 05/15/2019 (personal income tax withholding day);
• on line 120 - 05/31/2019 (the deadline for transferring tax on vacation pay is the last day of the month in which they are paid).

An example of how to reflect an advance in 6-NDFL

For a fully worked June 2021, programmer Vstovsky N. earned 56,500 rubles

.
Of this amount, on June 24, the programmer was given 23,800 rubles
as an advance. The final payment was made on July 10, the amount of wages was:

RUB 56,500 – 23,800 rub. = 32,700 rub.

Personal income tax was:

RUB 32,700 x 13% = 4,251 rub.

Let’s say the programmer Vstovsky had no other income. Then form 6-NDFL would be formed as follows:

Salary ahead of schedule

Due to the departure of the director, we plan to pay salaries a week earlier. That is, on the 20th, employees will receive an advance, and on the 28th, the balance of the salary for the month. How to withhold tax and fill out 6-NDFL.

Let’s say this is the situation with salaries for October. There are 2 options.

Option 1. Tax is withheld from payment on October 28, that is, ahead of schedule . There is no ban on this. But the day of actual receipt of income will be October 31, that is, the last day of the month (clause 2 of Article 223 of the Tax Code of the Russian Federation). Entry in section 2:

• on line 100 - 10/31/2019;
• on line 110 - 10/28/2019;
• on line 120 - 10/29/2019.

Option 2 . Tax may not be withheld from October payments. The agent has this right because payments are made before the date of receipt of income - October 31. In this case, personal income tax will need to be withheld from the next payment - the advance payment for November, which is paid on the 20th. Personal income tax will need to be transferred to the budget no later than November 21. In Section 2 this operation will be reflected as follows:

• on line 100 - 10/31/2019;
• on line 110 - November 20, 2019;
• on line 120 - November 21, 2019.

Example of filling out 6-NDFL regarding advance payment

Individual entrepreneur Sukhoukhov A.E. On June 18, 2018, he paid an advance to his employee in the amount of 25 thousand rubles; he did not withhold personal income tax from the advance, as prescribed by law. The subordinate received the rest of his salary on July 3 in the amount of 25 thousand rubles. The individual entrepreneur withheld income tax from the entire salary amount at once, i.e. from 50 thousand rubles:

50,000 rub. x 13% = 6,500 rubles.

The entrepreneur transfers the personal income tax amount to the budget the next day after the final settlement with the employee - July 4. Let's look at what section 2 of the 6-NDFL calculation will look like:

Example

What is an advance

Payment of wages every half month is provided for by law. If there are no payments, the employer may be subject to fines under the labor code, and may also be required to pay compensation due to delayed wages.

An advance is, in fact, a salary, or more precisely, a part of it. It is paid before the end of the month, and the law provides for wages at the end of the month for which it is accrued. But sometimes the situation turns out differently.

For example, a salary can be paid at the beginning of the month following the accrual, and an advance payment in the middle. Or the salary payment falls on the first ten days of the month, and the advance payment falls on the third. For example, if wages are paid on the 26th of each month, then this is essentially an advance, since wages are legally paid on the 30th.

So, the advance in 6-NDFL is not displayed independently, but finds its indicators in the amount of wages and taxes calculated from it.

Common mistakes on the topic “How to reflect an advance in 6-NDFL”

Error:

The employer does not consider it necessary to understand how to reflect the advance in 6-NDFL, since the company’s local regulations require that employees pay wages in full at the end of the month, i.e. once a month.

According to the requirements of Art. 136 of the Labor Code of the Russian Federation, all Russian employers, without exception, are required to pay wage advances to hired employees in the middle of the month, and the balance of wages is already paid at the end of the month worked.

Error:

An individual entrepreneur, having paid an advance salary to employees, withholds and transfers personal income tax to the budget at a rate of 13% of the advance amount.

Personal income tax is not withheld from the amount of advance payment given to employees. Personal income tax will need to be withheld from the basic amount of the salary that employees will receive at the end of the month - it is from this amount that the tax must be withheld and the corresponding amounts transferred to the budget.

Salary advance: terms and definitions

The procedure for submitting 6-NDFL once again prompts financial specialists to think about the nuances of filling out this reporting puzzle.
Salary advance in 6-NDFL is one of many issues that require separate clarification.

An advance is considered to be part of an employee’s earnings given to him by the employer:

• without fail;
• the force of legal requirements;
• deadlines established by the company itself (taking into account the requirements of labor legislation).

NOTE! The need for advance payment arises from the requirements of labor legislation. Art. 136 of the Labor Code of the Russian Federation requires the employer to pay wages at least every half month, otherwise he faces fines (Article 5.27 of the Code of Administrative Offenses of the Russian Federation) and material losses in the form of interest for late wages (Article 236 of the Labor Code of the Russian Federation).

For more information about the advance, see the article “Salary Advance in 2020 under the Labor Code.”

Study salary nuances using the materials posted on our website:

• “Payroll taxes in 2021 - table of changes”;
• “Payment for shift work” and .

Thus, an advance is an element of an employee’s income that is subject to personal income tax and, as a result, has every reason to be included in personal income tax reports, one of which is form 6-NDFL. You will find out whether the advance is reflected in 6-NDFL in the next section.

Answers to frequently asked questions on the topic “Advance in 6-NDFL”

Question:

On what date should the advance payment be made at the enterprise?

Answer:

There is no specific date set at the legislative level. The employer has the right to independently set the day for payment of the advance, but taking into account the requirements of the Labor Code of the Russian Federation (i.e., taking into account the fact that employees must receive payment for their work twice a month).

Question:

What punishment is provided for an employer who pays wages once at the end of the month, without advance payment?

Answer:

Firstly, a fine will be imposed in accordance with Article 5.27 of the Code of Administrative Offenses of the Russian Federation. Secondly, the employer will be required to pay each employee who was deprived of an advance payment interest for delayed wages.

Basics of reflection in calculations

The advance, being part of the monthly salary, is considered paid along with it, that is, at the end of the month. Thus, the advance itself is not reflected in the calculation. It records the salary for that month along with the advance payment.

Therefore, the advance amount will not be paid separately anywhere. And the tax itself will not be withheld from it. After all, the agent is obliged to withhold tax on the day on which the employee actually received the income due to him. And for salaries, this date is the last day of the month.

It turns out that the advance included in the salary is recognized as actually received income at the end of the month, and at the moment when it is actually paid, tax is not withheld and transferred.

It is also worth recalling that the date of transfer of tax to the treasury must be no later than the day following the payment of wages. For sick leave, this number shifts during the month in which it is paid.

Do I need to show the payment?

An advance is a mandatory payment that every employer must make monthly. Article 136 of the Labor Code of the Russian Federation requires the division of salaries into two parts, each of which is paid at least every half month.

In form 6-NDFL there are two sections, in the first the data is presented cumulatively from the beginning of the year, in the second - for the last quarter.

The advance amount is not reflected separately in the calculation, but is shown as part of separate lines in both the first and second sections.

In the first section of form 6-NDFL it will be reflected in the lines:

• 020 – accrued income, will include all wages accrued from the beginning of the year to the end of the quarter, including the advance for the last month of the reporting or tax period;
• 040 – calculated personal income tax, including income tax on advance payments for the entire period will be shown here;
• 070 – withheld personal income tax, the tax on the advance amount for the last month of the quarter will not be shown here, since the deduction is made only in the month following the billing month.

In the second section of 6-NDFL, the first part of the salary will be taken into account when filling out the lines:

• 100 – the date of actual receipt of income is indicated; for an advance, this is the last day of the month in which it is accrued;
• 110 – tax withholding day – date of payment of wages for the second half;
• 120 – tax payment deadline – day of withholding or the next day;
• 130 – the amount will include the advance payment from which personal income tax was withheld in the last quarter;
• 140 – withheld tax, personal income tax on advance payment for the last month of the quarter will not be shown in this line.

Thus, the salary advance affects the content of many fields of 6-NDFL; they must be filled out correctly. How exactly income tax should be reflected in the report is discussed below.

How to show sick pay in 6-NDFL?

How to show it in the report?

Each employer sets the terms for paying wages at the enterprise:

• advance payment – ​​in the period from 15 to 30 (31) of the estimated monthly period;
• balance – from 1st to 15th of the next day.

Line 020 of Section 1 of Form 6-NDFL will indicate the advance amount accrued for the entire reporting period, including the last month.

Field 040 reflects the amount of personal income tax that has been calculated. The moment of calculation falls on the date of actual receipt of income; for wages for the first and second half, the date is the same - the last calendar day.

Field 040 includes all tax amounts whose calculation date was included in the reporting period. That is, personal income tax from the advance will also be reflected as part of the indicator for this field, including for the last month of the period.

In field 070 the situation is different. Only the personal income tax that is withheld is shown here. Withholding from the salary for the first part is made upon actual payment of the balance of the salary - this day falls in the month following the reporting period. Therefore, personal income tax from the advance for the last month of the quarter is not shown in this line.

But 070 will include the withheld personal income tax from the advance amount paid for December last year, since the tax is withheld already in January of the next year, which is included in the reporting period for which the report is submitted.

Explanations for filling out these lines are given in the example below.

In field 100 of section 2, the date of actual receipt of income is indicated; for an advance, this is the last day of the month in which it was accrued.

In field 110 - tax withholding date - the day set as the payment deadline for the balance of the salary.

In field 120 – the date of transfer; the date may coincide with line 110 or be the next one.

130 and 140 do not reflect the advance payment and the tax on it for the last month of the quarter.

That is, when filling out section 2, the advance payment (as part of the total salary) for the month preceding the last quarter, as well as for the first two monthly terms of this quarter, is first indicated. For the last - the advance will be shown in the report for the next period.

Let us explain the features of reflecting the payment in question in 6-NDFL using the example below.

Salary tax

The Labor Code provides for advance payment at least once every half month (Article 136). If this requirement is violated, the employer is held administratively liable for violation of labor rights.

Legal entities and businessmen are required to submit reports in Form 6-NDFL. Both the payment of advances and the accrual of income to employees subject to income tax (salaries, bonuses, etc.) must reflect these circumstances.

Withholding is made on the date of actual payment of funds. The maximum period is the next working day. The document is submitted to the Federal Tax Service inspectorate at the place of registration. It comes in two types:

1. electronic – used when 25 or more people received income in a year. For reporting, you must use the form established by the Federal Tax Service.
2. paper – used if less than 25 people received funds from the organization. Also see “6-NDFL: can it be submitted on paper?”

The law makes a similar requirement in relation to individual entrepreneurs who have employees (under the tax regime in the form of UTII or PSN). See “Do they submit IP 6-NDFL”.

Correctness of the entered data

It is very easy to check that line 050 “Amount of fixed advance payment” is filled out correctly. Its value should not exceed the amount of calculated tax indicated in line 040 of the same reporting tax document:

• if the amount of tax on a patent is lower than the amount of personal income tax calculated from the amount of total income, then line 050 collectively reflects all fixed advances;
• if the tax on a patent exceeds the amount of personal income tax from line 040, then in line 050 an amount equal to the indicators in line 040 is reflected, and the difference should be counted against the future salaries of the foreign employee.

It is this order of data reflection that corresponds to the established rules.

Procedure and methods for calculating the advance payment

The Ministry of Labor of Russia, in letter No. 14-1/B-765 dated September 18, 2018, explains that the determination of specific terms for payment of wages, as well as its amount for half a month, “are related to legal (collective bargaining) regulation at the institution level.” The letter proposes that when calculating the advance payment, one should rely on Article 129 of the Labor Code of the Russian Federation, which determines the composition of wages. The Ministry of Labor warns that reducing the amount of the advance may be interpreted as discrimination in the world of work. However, at the same time, the letter does not recommend taking into account incentives, compensation and some other types of payments when calculating the advance in order to avoid overpayment.

Based on the explanations, we can draw the following conclusion: since the legislation does not contain restrictions on the amount of the advance, clear calculation conditions must be enshrined in local regulations. And in order to comply with the recommendations given in this and other letters of the Russian Ministry of Labor (for example, dated 02/05/2019 No. 14-1/OOG-549), the advance payment should not be reduced relative to the stated conditions.

In the 1C: Salaries and Personnel Management 8 program, edition 3, an advance can be assigned to an employee in one of three ways (Fig. 2):

• Fixed amount;
• Percentage of the tariff;
• Calculated for the first half of the month.

Rice. 2. Selecting the method for calculating the “Advance”

The method for calculating the advance payment is established and changed in personnel documents Hiring, Personnel transfer, Personnel transfer list, Transfer to another employer, Reinstatement, etc. and in documents changing employee pay: Change in wages, Change in terms of payment for parental leave child, etc.

Assignment of advance payment “Fixed amount”

The Fixed Amount method may be justified for organizations with a small number of employees and with a constant salary. It is essentially an approximate manual pre-calculation of half a month's salary for each employee. This method does not require additional calculations in the program. The advance is formed in the payroll and is paid exactly in the specified amount.

Assignment of advance payment as “Percentage of tariff”

The Percentage of Tariff method historically assumes a value of 40%. This percentage is set in the program by default and represents the average half of the employee’s monthly rate minus 13% (personal income tax, which is subsequently assumed to be withheld). You can set any reasonable calculation percentage. The advance is calculated as a percentage of the employee’s entire payroll fund, i.e. all the employee’s planned accruals that make up the payroll are taken into account. The method allows setting the calculation base for calculating the percentage only simultaneously with a change in the composition of the payroll. The inclusion of accruals in the payroll is set when setting up the Accruals type (see Fig. 3) with the Include in payroll flag. When choosing this option, the specific advance amount is calculated when filling out the payroll.

Rice. 3. Setting up the accrual type