1c 6 personal income tax advance is more than the accrued salary. An exception to the general rules for withholding personal income tax from an advance - an example of filling out a form

Quarterly, no later than the last day of the month following the quarter, organizations and individual entrepreneurs submit a Calculation to the inspection amounts of personal income tax, calculated and withheld by a tax agent, in the form of 6-NDFL. One of the main questions that an accountant has when filling out the form is how to reflect the advance in 6-NDFL (approved by Order of the Federal Tax Service of Russia No. ММВ-7-11 / 450 @ dated 14.10.2015).

You can't do without a salary advance

The need to pay an advance is provided for by labor legislation. In Art. 136 of the Labor Code of the Russian Federation states that wages are paid at least every fortnight. Therefore, if the employer does not pay the advance payment, he faces liability in the form of a fine for violation of labor legislation (part 6 of article 5.27 of the Code of Administrative Offenses of the Russian Federation) with payment of interest for late wages to the employee (article 236 of the Labor Code of the Russian Federation).

When to withhold personal income tax from an advance

The employer must calculate personal income tax on the date of actual receipt of income (clause 3 of article 226 of the Tax Code of the Russian Federation) and withhold tax from wages employee upon its actual payment (clause 4 of article 226 of the Tax Code of the Russian Federation). For wages (including advance payment), the date of receipt of income is the last day of the month for which the salary was charged (clause 2 of article 223 of the Tax Code of the Russian Federation).

Therefore, at the time of the advance payment, personal income tax is not calculated and is not transferred to the budget (Letters of the Federal Tax Service of Russia dated January 15, 2016 No. BS-4-11 / 320, dated March 24, 2016 No. BS-4-11 / 4999).

We also recall that the term personal income tax transferswithheld from the wages of employees - no later than the working day following the day of payment of income, and for benefits for temporary disability and vacation pay - no later than the last day of the month in which such payments were made.

How to reflect an advance in the form of 6-NDFL

The amount of the advance paid is not shown separately in the 6-NDFL form. The advance payment will be reflected in the salary against which it was issued.

Let's consider how to reflect an advance in the form of 6-NDFL using an example.

Example

In May 2019, the employee was paid a salary of 63,218 rubles. Personal income tax at a rate of 13% is 8,218 rubles. On 05/20/2019, the employee was paid an advance in the amount of 25,000 rubles, the final payment was made on 03/06/2019 in the amount of 30,000 rubles. For simplicity, let's assume that the employee did not have any other income for the six months.

• on line 100 "Date of actual receipt of income" - 05/31/2019;
• on line 110 "Date withholding tax" - 03.06.2019;
• on line 120 "Term for the transfer of tax" - 04.06.2019;
• on line 130 "The amount of actually received income" - 63,218;
• on line 140 “Amount of tax withheld” - 8 218.

Tax agents are obliged to submit to their inspectorate the calculation of the amounts of withholding income tax. Accountants often have a question: how to reflect advance payment in the calculation of 6-NDFL? After all, all records must be done correctly so that later there are no problems with the controllers. Let's figure it out in order.

Normative base

• art. 223 - the day of receipt of the actual income;
• art. 226 - payment of tax.

FTS Order No. MMB-7-11 / 450

FTS Letters:

• No. BS-4-11 / 320;
• No. BS-4-11 / 4999.

Payroll tax

The Labor Code provides for the payment of an advance at least once every half a month (Art. 136). If this requirement is violated, the employer is brought to administrative responsibility for violation of labor rights.

Legal entities and businessmen are required to submit reports in the form 6-NDFL. And payment of advances, and the accrual of income taxable to employees (salaries, bonuses, etc.) obliges to reflect these circumstances.

The retention is made on the date of the actual payment of funds. Maximum term - next business day. The document is submitted to the inspection of the Federal Tax Service at the place of registration. It is of 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 - use if cash from the organization received less than 25 people. Also see "".

A similar requirement is imposed by the law in relation to individual entrepreneurs who have employees (if tax regime in the form of UTII or PSN). Cm. " ".

Reporting structure

The document in question includes:

• First section. It prescribes the personal income tax rate, the number of recipients of money, the amount of accrued and withheld tax.
• Second section. Reflects information about the specific amounts of funds paid and deducted to the treasury.

The document is filled out on the basis of the data in the tax registers.

How to reflect an advance in 6-NDFL

The advance paid to the employee is not reflected in these statements, because according to the law, salary income is not yet recognized as received. Hence, income tax do not hold yet. This approach is followed by the Federal Tax Service. All information is recorded only after wages are calculated.

When filling out the document, you need to remember two important nuances:

• the calculation is done on an accrual basis (for the first quarter, 6, 9 and 12 months);
• data from 6-NDFL for the year must coincide with information from certificates of 2-NDFL.

EXAMPLE
The accounting department of the company "Antey" accrued Rumyantsev's salary for July in the amount of 30,000 rubles. On July 15, the employee was given a part of this amount in advance - 12,000 rubles. And the final payment of salaries for July was made on August 4, 2016. On this day, the remaining 14,100 rubles were issued. This amount turned out like this. The income tax rate is 13%. And this percentage is taken from the entire salary according to documents, and not separately from the advance and / or the rest of the salary. I.e:

1. Personal income tax: 30,000 × 13% \u003d 3900 rubles.
2. Payment of the rest of the salary: 30,000 - 12,000 - 3900 \u003d 14,100 rubles.

Here's how reflect the advance in 6-NDFL:

As mentioned earlier, advances and other salary balances are not reflected in the calculation of 6-NDFL at all, since separately, de jure, this is not a salary. Show only its full amount according to the payroll. In our example, it is equal to 30,000 rubles. (p. 130). Income tax on it for July - 3900 rubles. (line 140).

The date of the actual receipt of the salary by Rumyantsev for July 2016 for the purposes of 6-NDFL will be the last day of this month. That is - 07/31/2016. Moreover, it does not matter whether it is a weekday or a weekend.

Line 110 shows the day of the final payroll for July - 08/04/2016. And to transfer 3900 rubles to the budget. tax is required before the end of the next business day - 08/05/2016.

Remember: with the correct completion of the reporting, the employer gets rid of disputes with the labor and / or tax inspectorate. The document necessarily notes not only the salary of the subordinate, but also the amount of bonuses and other charges from which income tax is withheld.

Calculation of 6-NDFL: difficult questions when filling

Until May 4, accountants will have to report to the Federal Tax Service on new form 6-NDFL. The report raised a lot of questions and doubts among specialists. Our experts reviewed the most common of them and gave their opinion. From the article you will learn whether you need a zero report, how to reflect the advance payment and vacation pay, and what to do with the salary paid in the next reporting period.

Zero report with no payments

Question. Do I need to submit a zero report in the form of 6-NDFL, if salary was not calculated in the reporting period?

Answer. In accordance with clause 1.1 of the Procedure for filling out the 6-NDFL form, the tax agent is filled out. Tax agents are recognized as persons from whom or as a result of relations with whom the taxpayer received income (clause 1 of article 226 of the Tax Code of the Russian Federation).

Consequently, if an organization did not pay income to individuals in the reporting period, it is not recognized as a tax agent and is not required to submit Form 6-NDFL. This position was also confirmed by the Federal Tax Service of the Russian Federation in a letter dated 23.03.2016 No. BS-4-11 / 4958.

However, many tax inspectors take the opposite point of view and believe that in the absence of payments, companies should submit zero calculations 6-NDFL, despite the fact that the filling procedure does not provide for zero indicators.

To avoid blocking an account for a failed report, it is better to clarify the need for submitting zero forms in your inspection. If the inspector insists on "zero", it is safer to pass it. Since both sections in the form are mandatory, they must be filled in with zeros, and in the second section, indicate any dates from the reporting period (preferably the last day).

Reporting of a separate subdivision

Question. Where to submit a report to a separate subdivision without a dedicated balance sheet?

Answer. Tax agents - Russian organizations with separate subdivisions, submit a calculation in the form of 6-NDFL in relation to employees of these separate divisions to the tax authority at the place of registration of such separate subdivisions (letter from the Federal Tax Service of Russia dated February 26, 2016 No. BS-4-11 / 3168 @).

How to reflect accrued but not paid amounts

Question. How to fill in 6-NDFL for the I quarter, if in the I quarter of 2016 the salary was accrued but not paid?

Answer. In this situation, you need to fill out section 1 of the 6-NDFL form, and do not fill in section 2 (letter of the Federal Tax Service of the Russian Federation of 12.02.2016 No. BS-3-11 / 553 @). If you report to in electronic formatmost likely, the system will not allow you to delete partition 2. How to fill in the lines of the second section in such a situation (when there is actually no data), it is better to clarify with your tax office.

The procedure for filling out 6-NDFL for the six months was explained by the Federal Tax Service in its letter dated April 27, 2016 No. BS-4-11 / 7663.

How to display a December salary

Question. Do I need to reflect in the 6-NDFL report the salary for December, which was paid in January?

Answer. In the calculation of 6-NDFL, you must indicate the full amount of accrued income from which personal income tax was withheld and transferred in January 2016 for December 2015.

The data are reflected only in section 2. In section 1, the accruals of December should not be reflected, since the date of actual income is 12/31/2015 (Art. Tax Code of the Russian Federation) and does not apply to the reporting period. The amounts indicated in section 2 must match the amounts of payment orders for payment of personal income tax for the same period.

An example of filling is given in the letter of the Federal Tax Service of the Russian Federation dated February 25, 2016 No. BS-4-11 / 3058 @.

Do I need to reflect the advance

Question. How to reflect issued advances in the calculation of 6-NDFL?

Answer. In accordance with paragraph 2 of Art. The Tax Code of the Russian Federation, the date of actual receipt of income in the form of labor remuneration is the last day of the month for which the taxpayer was credited with income for the performance of labor duties in accordance with the labor agreement (contract). The advance payment is part of the salary, therefore, it is not necessary to indicate it as a separate payment in the 6-NDFL form.

Consequently, regardless of what day the workers actually received money for January, line 100 should indicate "01/31/2016", and on line 130 - the full amount of the January salary, including the advance. Transactions for February are reflected in the same way.

If the salary for March and personal income tax are listed in April, you need to reflect the accrual in section 1 of the calculation for the first quarter. The taxpayer has the right to reflect data on the transferred tax in section 2 both in the report for the first quarter and in the report for the six months.

The 6-NDFL form should include indicators as of reporting date (letter of the Federal Tax Service of the Russian Federation of 18.03.16 No. BS-4-11 / 4538). As of March 31, the salary has already been accrued, so the accrual must be shown in the calculation for the first quarter. Since the transfer of tax will take place only in the second quarter, the information must be reflected in the 6-NDFL semi-annual form. This approach is consistent with the position of the Federal Tax Service, set out in the letter dated 12.02.16 No. BS-3-11 / 553 @.

How to show income paid at different times

Question. How do you reflect income that does not have a specific payment date, such as fees? Can multiple payments be reflected in one line?

Answer. You cannot combine income amounts paid at different times into one amount. Each date of payment of income and tax on it should be reflected separately. To do this, you need to repeat lines 100-140 of section 2 as many times as there were payments (clause 1.2 of the General requirements for the procedure for filling out the calculation form of Appendix No. 2 to the Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11 / 450 @ dated 14.10.2015).

How to Reflect Child Care Benefits

Question. In which line of the calculation of 6-NDFL is it necessary to reflect the issued amounts of benefits for caring for a child under 1.5 years old?

Answer. In the calculation of 6-NDFL, only those incomes that are subject to taxation are reflected. Childcare benefits are not subject to personal income tax, so they do not need to be indicated on the 6-personal income tax form.

How to reflect vacation pay

Question. How to reflect in the 6-NDFL form the amount of vacation pay paid on March 14? The vacation was issued from 03/16/2016 to 04/12/2016.

The legislation stipulates that all organizations are obliged to pay the preliminary part of the earnings to their employees. The advance payment is the employee's earnings, and accordingly it is subject to income tax individuals and when drawing up a 6-NDFL report, it must be taken into account.

Often workers settlement group the question arises of how to correctly reflect the advance payment in 6-NDFL. Let's consider an example of various situations.

Salary advance: terms and definitions

The payment of advance payments is not a right but an obligation of the employer. It is provided for at the legislative level. In case of violation, the employer is subject to penalties for delayed wages.

Fixed advance payment set by the organization independently in a certain amount or calculated as a share of the salary. It is paid in the current month. The salary is calculated on the last date of the month. In practice, you can find other cases.

• Calculation of wages for hours worked takes place on the last day of the month, transfer - on the first dates of the next. The salary advance is paid in the middle of the accrual period;
• payment of earnings is made on the 25th of the current month. Advance payments are transferred at the beginning of the same month. Salary is paid in advance.

In report 6, personal income tax does not show salary advances. The form is filled out only in the amount of the total accrual of income with withholding personal income tax.

Is it necessary to separately show an advance payment of 6 personal income tax

Upfront payments are part of your income. They are considered to be paid together with the salary. In Form 6, advances are not filled in, all income for the current month is recorded in total.

The employer is obliged to withhold personal income tax only on the day of the income received for the hours worked. For remuneration of labor, this day is considered the last calendar date of the month. Hence the conclusion that the advance payment is recognized as earnings only at the end of the month. The advance payment should be shown in the report only as part of accrued income. In the moment personal income tax payments is not withheld or transferred.

Reflection of advance payment in Form 6 is not provided. This is confirmed by the consultations of the Federal Tax Service.
There are cases of erroneous overpayment of excessive amounts of advance payments or personal income tax to employees of the enterprise. Then you need to make a tax adjustment. Overpayments can be credited or returned to the organization's current accounts. This is defined in paragraph 14 of Article 78 Tax Code PF.

However, if employees continue to work in the organization, the overpaid amounts can be adjusted in the following periods when preparing financial statements.

For comparability of the control values \u200b\u200bof Form 6 and the calculation of the calculation of insurance premiums, it is necessary to maintain analytical records in the registers. This document can be modified with the necessary information. Detailed analytical materials will help to fill in all lines of the report without errors, this will greatly simplify the preparation of the report.

Approximate register:

How to reflect an advance in 6 personal income tax: we study the rules

Advance payments paid are not reflected in the financial statements, respectively, and taxes are not withheld from them. All information is recorded only after the payroll of the company's employees.

How to show the advance payment will be correctly considered in practical situations.

Example 1

The settlement group charged Petrov I.I. income for July in the amount of 30,000 rubles. The amount of the fixed advance payment was 12,000 rubles. The payment was made on 14.07. The final settlement is on 4 August in the amount of 14,100 rubles less the withheld tax payment in the amount of 3,900 rubles.

Using an example, we will show how to correctly reflect an advance payment of 6 personal income tax:

As you can see from the example of filling, the prepayment does not appear in the filling. Reflected only the full amount of accrual and deduction of personal income tax. The date of actual enrollment is the last day of the month. And it doesn't matter if it falls on a working day or on a weekend. In the sample filling form, the day of income payment is indicated on August 04. Personal income tax should be transferred on August 5.

Example 2

The organization accrued an advance on the last day of the month, the salary was paid on the 15th next month... Which was reflected in Form 6.
When checking the report, the tax authorities found that there was a distortion of the data, and on the date of the advance payment it was necessary to accrue personal income tax. Were applied to the organization during tax audit fines, additional tax was charged, penalty for late withholding and transfer of personal income tax was calculated.

The organization did not agree with the decision and applied to the Ministry of Finance for a resolution of the dispute. An explanation of the current situation was received: personal income tax is withheld only from earnings at the time of its actual payment. The court canceled the penalties imposed on the organization.

Example 3

Employee Ivanov A.A. accrued wages for August 40,000 rubles. Income tax amounted to 5,200 rubles. Previously Ivanov A.A. part of the earnings on 24.08 in the amount of 20,000 rubles was paid. The final payment was made on September 4 in the amount of 14800 rubles.
How to fill in the salary and advance payment in Form 6 correctly in this situation?

• the date of receipt of earnings is indicated on page 100, that is, August 31 is the last day of the period for which the income is to be paid;
• on page 110 should reflect the date withholding tax. For our example, this is September 4th;
• in page 120, the date of transfer of personal income tax should be indicated - September 5:
• in page 130, you must enter the full amount of accrued wages of 40,000 rubles;
• on page 140 the entire withholding tax is reflected in the amount of 5,200 rubles.

Example 4

In practice, you can find such a situation when an employee received an advance payment, but for a month the amount of his earnings turned out to be 0. This may arise in the case of granting unpaid leave. In fact, the advance was received for unworked days. In this case, taxes should be withheld at the next income payment.

The second section of the form must be completed as follows:

• The recognized income will be the amount of the advance payment, the date of recognition is the last day of the calendar period;
• the date of withholding personal income tax will not coincide with the date of its actual payment.

Such a case requires an explanation to the tax authorities. This will save the organization from applying penalties.

Correct reflection of accruals in Form 6 will save the employer from penalties tax authorities... It should be remembered that the salary includes the official salary or rate, bonuses and other types of charges from which personal income tax must be withheld.

Outcome

The report does not provide a separate line to reflect the advance and taxes from it. Form 6 should be filled out taking into account the accrued earnings. Reflection on personal income tax from advance payments is not made. According to the explanations of the Federal Tax Service, advance payments are not recognized as income and personal income tax is not withheld from them.

Legislation regulating labor human rights obliges the employer to pay an advance payment to his employees every half a month. If this does not happen, the employer can be brought to administrative responsibility for violating the labor rights of citizens. Along with the salary, the advance is the income of the employees, therefore it is subject to income tax, which means that its place is in 6-NDFL. How to reflect an advance in 6-NDFL, we will figure it out in this article.

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

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 the tax on the day on which the employee actually received the income due to him. And for the salary, this date is the last day of the month.

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

It is also worth recalling that the date of transfer of the 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.

Examples of making an advance in 6-NDFL

Example 1

30 thousand rubles - this is the salary of an employee of the Salut company, Andrei Belkin. He should receive this amount as his July salary. The advance was paid on 15., and Belkin received 12 thousand rubles in his hands. On 4.08 he received the remainder of his salary in the amount of 14,100 rubles. Andrey is a resident of the Russian Federation, therefore he pays income tax at a rate of 13%. The amount of his tax is 3,900 rubles, which tax agent in the form of a company "Salut" is obliged to keep Belkin.

Moreover, personal income tax is calculated not from the amounts separately received by the employee, but from the entire salary. Therefore, Andrey received the following balance (tax has already been withheld):

• 30 000-3 900=26 100 100-12 000=14 100

How to reflect in 6-NDFL both the advance payment and the salary?

• - reflects - this is the last day of month 31..
• - shows when the agent withheld tax, it took place on the payroll day -4.08.
• - registers when the tax was transferred to the treasury - 5.08.
• - shows what income is accrued to be received by Belkin - 30,000.
• Item 140 of the calculation - expresses the amount of tax that was withheld from Belkin for transfer to the treasury - 3,900.

Example 2

The company "Zvezda" issued an advance payment on the 30th of such and such a month, and the salary - on the 16th of the next month, which was reflected in the 6-NDFL. The tax authorities, checking the form, decided that it was worth withholding tax from the advance paid on the 30th, so the company was charged with the "Zvezda" company.

A dispute and litigation arose with the tax inspectorate, during which a request was made to the Ministry of Finance, and an explanation was received that tax is withheld from income at the time of its actual receipt. Which in the situation that arose took place on the 16th. That is, the tax agent "Zvezda" was obliged to transfer it to the treasury 17, and not earlier. The court canceled the fines and penalties imposed on the company.

Example 3

Egor Romanov received a salary of 50 thousand rubles in May. The tax on this salary from Romanov, as from a resident of the Russian Federation, is 6,500 rubles. On May 24, Yegor was paid 30 thousand rubles in advance. And on June 3 - 13,500 of the remaining salary.

How, in this case, to display data in 6-NDFL:

• Line 100 is the date when the employee will receive income, more precisely, when he was credited with it - 31. - on the last day of the month for which the payment should take place.
• Line 110 is the date when the tax agent will withhold tax - 3.06, since it was on this day that the settlement with the employee actually took place.
• Line 120 is the date when the withheld tax was transferred to the treasury - 6.06, since 4.06 is Saturday (not a working day).
• Line 130 - the actual amount of money earned - 50 thousand rubles.
• Line 140 - the amount of tax calculated at a certain rate and which the agent withheld - 6,500 rubles.

As you can see, the amount of advances separately in 6-NDFL is not shown anywhere, and the tax is not separately deducted from it.

A very detailed video about filling out the calculation:

What is advance payment

Payment of wages once every half month is provided by law. If there are no payments, then the employer may be fined for labor codeand also oblige him to pay compensation due to delayed wages.

An advance is, in fact, a salary, or rather, a part of it. It is paid earlier than the end of the month, and the legislation provides for the salary at the end of the month for which it is charged. But sometimes the situation is different.

For example, the salary can be paid at the beginning of the month following the accrual, and the advance payment - in the middle of it. Or the salary payment falls on the first ten days of the month, and the advance payment - on the third. For example, if the salary is paid on the date of each month, then this is, in fact, an advance, since the payment of salary on a legal basis is considered the number 30.