6-NDFL 2021: how to reflect income in kind

Basic rules for filling out line 100 in 6-NDFL

The procedure that must be followed when filling out form 6-NDFL was approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] It requires that the date of actual payment of income be reflected on line 100, dividing the data on it into the required number of lines with number 100 depending on the deadline for paying the tax on this income (clause 4.2 of Appendix 2 to Order No. ММВ-7-11/ [email protected] ).
This means that the same income payment date can be distributed over several lines:

• due to the payments of this income being made in parts, which leads to different deadlines for tax payments;
• the existence of different tax payment deadlines for different types of income paid on the same date.

The date of income actually received in 6-NDFL must be determined according to the rules of Art. 223 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia dated November 13, 2015 No. BS-4-11/19829), which allocates the following days for these purposes:

• actual cash payment (subclause 1, clause 1), but its own rules are established for the date of receipt of income for wages (clause 2);
• payment of income in another way (subclause 2, 4 clause 1);
• receiving it in the form of special charges that do not entail the actual payment of income (subclauses 3, 5, 6, 7, clause 1).

Line 100 is included in section 2 of form 6-NDFL and, like all lines in this section (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650), is filled in with information related to payments in the last quarter of the reporting period. In this case, information relating to the corresponding quarter is entered into section 1 on an accrual basis and solely by the date of accrual.

Read about the procedure for filling out line 100 of form 6-NDFL here.

Personal income tax withholding period for sick leave

The date of personal income tax withholding in accordance with paragraph 6 of Article 226 of the Tax Code of the Russian Federation for sick leave is determined in the same way as for other income: this is the real date of payment of temporary disability benefits in full or for the first 3 days. As of this date, personal income tax should be calculated.

If, due to circumstances, the actual date of payment of income differs from the expected one or the income is paid in installments, then the personal income tax will have to be reviewed and clarified.

Reflection of income date for salary

The date of income received in the form of salary, the Tax Code of the Russian Federation (clause 2 of Article 223) requires that the date of its accrual be considered (i.e., the last day of the month for which it is accrued, or the last day of work, if we are talking about calculation upon dismissal) . At the same time, salaries, as a rule, are paid later than the date on which they are calculated, and the obligation to withhold and pay tax on such income is tied to the date of actual payment (clauses 4 and 6 of Article 226 of the Tax Code of the Russian Federation). At the same time, there is a ban on paying tax at the expense of the employer (clause 9 of Article 226 of the Tax Code of the Russian Federation).

Thus, according to the set of rules established by the Tax Code of the Russian Federation in relation to wages, the date of receipt of such income should be considered the day it was accrued, and in section 1 of form 6-NDFL it will be reflected on this date. But this income will fall into section 2 only during the period when the grounds for paying tax on it arise.

In this case, on line 100, the date of receipt of income will indicate the date of salary accrual corresponding to the last day of the month for which it was calculated (letter of the Federal Tax Service of Russia dated 02.12.2016 No. BS-3-11 / [email protected] , dated 02.25.2016 No. BS-4-11/ [email protected] , dated 03/15/2016 No. BS-4-11/ [email protected] , dated 04/27/2016 No. BS-4-11/7663), regardless of what this day may refer to to the previous quarter or turn out to be a holiday (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11 / [email protected] ).

The following situations require special explanation:

• Salaries are paid twice a month (advance and final payment). Payment of an advance does not entail payment of tax in connection with it. In section 2 of form 6-NDFL, the tax will be reflected only when making payments based on the results of the final calculation of wages (letter of the Federal Tax Service of Russia dated March 24, 2016 No. BS-4-11/4999).

For more information on entering data on advances into the 6-NDFL report, read the article “How to correctly reflect an advance in the 6-NDFL form (nuances)?” .

• The salary was issued ahead of schedule (before the date of its accrual). In this situation, the Federal Tax Service of the Russian Federation first proposed to reflect the data in section 2 of form 6-NDFL according to the general rules: the moment of tax withholding and the deadline for its payment will have an earlier date than the date of accrual of income (letter of the Federal Tax Service of Russia dated March 24, 2016 No. BS-4- 11/5106). However, the very next month the tax authorities’ point of view changed. Now they believe that before the end of the month, income in the form of wages cannot be considered received and personal income tax cannot be calculated and withheld before the end of the month (letter of the Federal Tax Service of Russia dated April 29, 2016 No. BS-4-11/7893). If the salary is issued ahead of schedule, personal income tax can be calculated from it only on the last day of the month, and this tax can be withheld when paying money to employees either on the last day of the month or in the next month. Accordingly, the withheld personal income tax must be transferred to the budget no later than the day following the day the income is paid to employees.

For example, if the salary of all employees is 300,000 rubles. for March was paid on 03/29/20XX, and the salary for the first half of April was paid on 04/12/20XX, then in section. 2 calculations of 6-personal income tax for the first half of the year should be shown as follows:

Line 100: 03/31/20XX.

Line 110: 04/12/20XX.

Line 120: 04/15/20XX.

Line 130: 300,000.

Line 140: 39,000.

• A similar approach to reflecting income in section 2 of the 6-NDFL report is also applied when issuing wages in the last days of December before the end of the year. The salary for December, issued on December 29, 20XX, will be reflected in section 2 of the 6-NDFL report for the 1st quarter of 20XX. This is due to the fact that the operation in section 2 of the 6 personal income tax report is reflected in the period in which the tax payment deadline occurs (letter of the Federal Tax Service of the Russian Federation dated 02.21.2017 No. BS-4-11 / [ email protected] (question No. 3), dated 01.11.2017 No. GD-4-11/ [email protected] ). In the last quarter of the reporting period, there is no payment of wages even if there are accruals in it. In section 1 of form 6-NDFL, accruals must be shown, but section 2 on payments will remain blank (letter of the Federal Tax Service of Russia dated May 24, 2016 No. BS-4-11/9194).

See also “When to pay personal income tax if the salary for December 2019 is issued in December?”

EXAMPLE of filling out line 100 of form 6-NDFL from ConsultantPlus: In the 1st quarter of 2021, the following income was accrued: - salary for January, February and March. Salaries for the first half of the month were paid respectively on 01/20/2020, 02/20/2020, 03/20/2020, and for the second - on 02/05/2020, 03/05/2020, 04/03/2020; — sick leave benefit, which was paid on 02/04/2020. In Sect. 2 6-NDFL for the 1st quarter of 2021, lines 100 are filled out as follows: For the full example, see K+.

When other cash payments and income in kind are recognized

For other payments made in money or in any other way, the date of receipt of income will be considered the day on which the corresponding event occurred (clause 1 of Article 223 of the Tax Code of the Russian Federation):

• payment of money (subparagraph 1);
• issuance of income in kind (subclause 2);
• offset of mutual claims (subclause 4).

That is, for the purposes of reflection in section 2 of form 6-NDFL, the date of receipt of income will coincide with the day of payment for such income as:

• vacation pay (letters of the Federal Tax Service of Russia dated May 11, 2016 No. BS-3-11/ [email protected] , dated May 11, 2016 No. BS-4-11/8312), while justified recalculations of vacation pay in section 1 of form 6-NDFL are taken into account in the period recalculation (letter of the Federal Tax Service of Russia dated May 24, 2016 No. BS-4-11/9248);
• sick leave (letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11/ [email protected] );
• financial assistance (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-4-11/ [email protected] );

• one-time bonuses (letters of the Federal Tax Service of Russia dated October 6, 2017 No. GD-4-11/20217, dated June 8, 2016 No. BS-4-11/ [email protected] , Ministry of Finance of Russia dated September 29, 2017 No. 03-04-07/63400, dated September 29, 2017 No. 03-04-07/63400);

For more information about the features of the moment of recognition of income received in the form of a bonus, read the article “ How to correctly reflect a one-time bonus in 6-NDFL.”

• dividends;

For information on how dividends are reflected in the 6-NDFL form, read the article “How to correctly reflect dividends in the 6-NDFL form?”

• income issued in kind (letter of the Federal Tax Service of Russia dated March 28, 2016 No. BS-4-11/ [email protected] ).

For information about the specifics of filling out a report if it is impossible to withhold tax for payments in kind, read the article “Example of filling out 6-NDFL with sick leave .

For details on filling out the 6-NDFL form, see the material “Checklist for filling out 6-NDFL for the 2nd quarter of 2020.”

Check the accuracy of filling

For the column where tax withholding dates are entered, the ascending principle applies. Therefore, the outer columns contain earlier dates and vice versa. If the tax authorities note violations in the document, the organization will be fined for the unreliability of the information provided. She will have to pay an administrative fine of 500 rubles. In general, it should be noted that the Federal Tax Service very carefully monitors the procedure for filling out 6-NDFL and, at the slightest error or inaccuracy, returns the reporting forms for revision.

Fill out the form carefully

Date for financial benefits, savings on interest and travel allowances

Special dates are established for the recognition of income received, the actual payment of which does not occur, but they are subject to tax (clause 1 of Article 223 of the Tax Code of the Russian Federation):

• for financial benefits from the acquisition of goods, works, services (subclause 3) - the date of receipt of such income, and if we are talking about the purchase of securities paid for after the transfer of ownership of them, then the day of their payment;

• income from writing off bad debts of an interdependent individual from the balance sheet of an organization (subclause 5 of Article 223 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated 02/08/2018 No. GD-4-11 / [email protected] ) - the date of such write-off, in a situation where when it is impossible to withhold tax, section 2 of form 6-NDFL is not filled out for them (letters from the Federal Tax Service of Russia dated November 24, 2015 No. BS-4-11/ [email protected] , dated March 18, 2016 No. BS-4-11/ [email protected] );

• excess travel expenses (subclause 6) - the last date of the month in which the advance report was approved;
• financial benefits from saving on interest when receiving a loan (sub-clause 7) - the last day of each month during the period of use of such funds.

Deadline for accruing sick leave and calculating personal income tax

Chapter 4 of Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity” regulates the procedure for assigning, calculating and paying benefits for temporary disability.

The employer assigns the specified benefit to the employee if the employee submitted sick leave to the employer within 6 months after restoration of working capacity (Clause 1, Article 12 of Law No. 255-FZ). In cases where the six-month period has expired, the decision to assign benefits is made by the territorial body of the Social Insurance Fund if there are good reasons.

The benefit must be assigned (calculated) in accordance with paragraph 1 of Article 15 of Law No. 255-FZ within 10 calendar days from the date the employee submits sick leave. When assigning benefits, the amount that should be paid to the employee on sick leave is calculated. When paying benefits for temporary disability (as well as other income), personal income tax should be withheld (clause 6 of Article 226 of the Tax Code of the Russian Federation).

It turns out that within 10 days it is necessary to accrue the benefit amount in accordance with the procedure specified in Article 13 of Law No. 255-FZ and calculate personal income tax.

The tax is calculated on the date of actual receipt of income. Based on paragraph 1 of Article 223 of the Tax Code of the Russian Federation, the date of actual receipt of income for disability benefits is defined as the date of actual payment or transfer of income to the employee. When calculating personal income tax, it is necessary to take into account the tax status of the employee, his right to deductions, the availability of income certificates from other employers, etc. These conditions may change and affect the amount of tax. Therefore, when assigning benefits to an employee, personal income tax is calculated as of the expected date of payment.

How is the amount of income actually received shown?

The amount of income actually received on the date indicated in line 100 is given in line 130 as a single amount, if there are no grounds for dividing income into different sheets (due to different tax rates) or lines (due to the need to separate according to the timing of tax payment) report. Its value is the value before tax is withheld from it, i.e. it includes the amount of tax accrued on this income (clause 4.2 of Appendix 2 to Order No. ММВ-7-11 / [email protected] ).

If the same date of actual receipt is present for income taxed at the same rate, but having different tax payment deadlines, then these incomes are entered into Form 6-NDFL in different lines with number 100 (letter of the Federal Tax Service of Russia dated May 11, 2016 No. BS-4-11 /8312).

Results

Entering the date of actual receipt of income in Form 6-NDFL has its own characteristics depending on the type of income. In terms of salary payments, there are additional nuances related to the chronology of accruals and payments.

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Let's check the data

Lines 100, 110, 120 and 140 have their own characteristics - this manifests itself at the filling out stage and requires the accountant to be careful.

The first error concerns line 100 and is associated both with ignorance of the instructions and with the use of accounting programs. One way or another, before submitting reports, it is necessary to check that the date of receipt of income is indicated in accordance with the requirements of the Code. Otherwise, if the dates of actual payments are indicated for all income, the organization will be asked to present an updated calculation form.

Also, if in line 120 the date of the tax payment was indicated, and not the one required by law, then this may be due to a delay in the transfer of funds to the budget. Tax authorities are well aware of this and always check whether it is time to assess penalties and fines for the debtor organization. If violations are detected, they will send a request for “clarification.” Payment documents have nothing to do with personal income tax reporting - information from them does not fall into Form 6.

In line 140, the amount of personal income tax withheld should not depend on how much money was later transferred to the budget.

Video - 6-NDFL. Dates of receipt of income