6 personal income tax bonus per month. Reflection of premiums in personal income tax reporting. Quarterly premium calculation

Enterprises along with monthly charges wages pay bonuses to employees - incentive benefits. Additional earnings are established by labor, collective agreements, are systematic or one-off. Depending on the type of bonus payments, a different procedure for determining the retention period is applied. In the article we will tell you about the reflection of the premium in 6 personal income tax, consider examples of calculations.

Persons who form the reporting form 6-NDFL

The form is submitted by organizations or individual entrepreneurs that make payments to individuals and are responsible for calculating personal income tax, paying amounts to the budget. The calculation contains information about the income accrued to employees, including taxable incentive payments. The form is submitted quarterly and based on the results of the annual period. A number of indicators are formed on an accrual basis, the rest relate to payments made in reporting quarter... The formation of incentive payments is carried out in stages:

• Creation of internal documents at the enterprise confirming the legality of the operation.
• Issuance of a bonus order.
• Accrual of the amount of remuneration.
• Determination of the due date.
• Calculation of tax.
• Transfer of the amount of the obligation.

Data on the amount and timing of transactions are included in the calculation. Each of the payments is first calculated separately by type of income, then summed up according to the dates of receipt. When summing up without highlighting types, errors may be made when reflecting the dates in the reporting of the calculation and payment of tax. By consistently reporting amounts, the likelihood of error is reduced.

Characteristics of awards for various purposes

The composition of remuneration, according to Art. 129 of the Labor Code of the Russian Federation, incentive payments are included. It is required to separate the amounts that are of a production nature and one-off, paid in the form of an incentive or by a certain date. Bonuses related to the performance of labor duties are awarded when performance indicators are met. The procedure for the appointment of production awards is established in the organization by the bonus regulations.

The decision on making payments is made by the head, reflecting the data in the order. The order contains the names of the recipients, amounts, grounds for receipt.

One-time bonuses of the enterprise are assigned regardless of labor indicators. The reason for the payment is holidays, days of the company's foundation, employees' anniversary and other non-production reasons. The amounts are not included in the company's tax deductible expenses. The source of security for the amounts is profit. One-off bonuses are assigned on the basis of the order of the head of the company, authorized by the meeting of founders or shareholders.

Determining the timing of receiving incentive rewards

Day of receipt of amounts ( withholding personal income tax) is set depending on the type of bonus, confirmed by the accompanying documents. The legislation sets the terms:

• The last day of the month with bonuses for labor indicators.
• The day of the actual receipt of the one-time bonus amount not related to the employee's performance of duties.
• The last day of the month when the order is issued when bonuses are awarded based on the results of a quarter or a year.

Another term for determining the receipt of income is established for cases of payments of amounts based on the results of a quarter or a year. Here you need to focus on the date of publication of the order. The Federal Tax Service of the Russian Federation determined the procedure in a letter dated January 24, 2017 No. BS-4-11 / 1139 @, indicating that when a quarterly or annual bonus is paid, the date is considered the last day of the month in which the order on the appointment of incentive remuneration was issued.

The coding for the reflection of amounts in the reporting established for various premiums

For a more detailed reflection of data on the accrual of premiums in the reporting, a number of codes are provided. New data entered from 26.12.2016.

The legislator does not specify the position, what amounts are made from profit. The performers are included in the amount of incentive payments at the expense of the profit remaining after tax. The amounts are not related to the performance of duties and are one-time. In the case when bonuses for labor indicators are paid simultaneously for several periods, the date of receipt of the amounts is the last day of the month of the payment transaction.

Lines of reflection of premiums in the calculation

Section 2 of the calculation is filled in for transactions performed during the reporting quarterly period. The section is designed to enter information about the dates of operations for income generation and taxation.

Reporting data on premiums that differ in the timing of receipt

Organizations make incentive payments for various reasons. In one billing period more than one type of premium may be assigned and paid. Each amount is reflected in a separate block on lines 100-140 of the calculation.

Example 1. Sokol LLC produces annual bonuses by the day of company registration on July 21. The amount of remuneration was 35,700 rubles. In July, the monthly premium on production indicators amounted to 68,000 rubles. The order and the issuance of funds were made on July 31. The reporting of LLC Sokol reflects indicators for individual blocks.

When paying lump sums and wages, there is a mismatch in the dates of employee benefits. The day of receipt of one-time amounts is the date of payment; when paying for labor, income is considered the last day of the month.

Simultaneous receipt of basic, incentive and other income

Payments of wages and bonuses can coincide in the same period. So, when an enterprise uses a salary-bonus system of remuneration, the amounts are divided by codes, but in section 2 they are indicated simultaneously. For individual performance incentives, the dates coincide with pay dates. The time of receipt of the amounts is the last day of the month, regardless of whether the date falls on a non-working calendar day. Separate allocation of amounts is not required.

Example 2. Sokol LLC makes payments for the successful fulfillment of duties in terms of production indicators once a month. The order based on the results of the work in April was issued on 05/10/2017. The amount of the premium was 75,600 rubles. The amount of the accrued wages in May was 185,300 rubles. In the calculation of LLC "Sokol" provides information:

Monthly bonus amounts in the reporting are not allocated as a separate block from wages or other income related to wages when the dates of the actual receipt of the amounts coincide.

Other amounts in the composition of wages for which the dates do not coincide are reflected in the statements separately. So, when making payments to employees for vacation pay, taxable compensation amounts, the tax must be withheld upon payment. Agents must transfer the tax amounts before the end of the month of the calculation.

Reflection of unpaid amounts

One-time bonuses are reflected in the reporting upon actual issue. The amounts assigned by the order and not paid to persons are indicated in section 1 when calculating amounts and calculating tax. Due to the fact that the amounts were not paid on time, in section 2, the data are not provided when reporting. The omission of the payment of the calculated tax when calculating, but the absence of payments, entails the imposition of a penalty.

Responsibility for reporting

For refusal to fulfill the duties of a tax agent in the form of providing information on taxation individuals sanctions are imposed under Article 126 of the Tax Code of the Russian Federation. The amount of the fine is 1,000 rubles for each month from the date of the due submission of the calculation. Full and incomplete months of missing the deadline are taken into account.

Errors made in the formation of reporting data also entail the imposition of sanctions. If the deadlines for calculating taxes and transferring the amount to the budget are violated, penalties are imposed for each day of delay. The arrears revealed in the calculation must be included in the budget. If the taxpayer himself discovers erroneous information and the timely submission of an updated calculation after payment of the arrears, the penalty is not charged.

Heading "Questions and Answers"

Question number 1. Is it possible to classify payments as production bonuses in the absence of internal acts characterizing the ownership of the amounts?

No, in the absence of relevant documents, acts, provisions of contracts, it is impossible to attribute the amounts to production bonuses.

Question number 2. Is the issuance of an order required to make incentive payments?

All bonus amounts are carried out on the basis of the order of the head, establishing specific persons and the size set for the promotion.

Question number 3. Is it required to specify in accounting policy payout encoding data?

The company must determine the list of premiums assigned to different codings depending on the basis and characteristics of payments. Changes to new premium encodings must be made from 2017.

Question number 4. Does the amount of bonuses apply to employee deductions not used in the month of operations?

Incentive payments can be reduced when taxing amounts by deductions due in the month of calculation. In most cases, deductions are applied to one-time premiums that are taxed upon payment.

According to the law, the first working day after the holidays, which falls on June 13, 2017, is the day of tax payment.

• 06/19/2017 master OR Zotova was given a birthday prize in the amount of 10,000 rubles. Personal income tax from it will be equal to 1300 rubles. It should be paid no later than the next day, that is, 06/20/2017.

All of the above payments will be reflected in the accounting as follows:

• P. 100 - 09.06.2017;
• P. 130 - 200,000;
• P. 110 - 09.06.2017;
• P. 140 - 26,000;
• P. 120 - 13.06.2017;
• P. 100 - 19.06.2017;
• P. 130 - 10,000;
• P. 110 - 19.06.2017;
• P. 120 - 06/20/2017;

Online magazine for an accountant

How to reflect the premium in 6-NDFL Any premium, regardless of the nature (production or not) and the frequency of payment, is subject to taxation income tax (Clause 1 of Article 210 of the Tax Code of the Russian Federation). But the moment of its inclusion in tax base on personal income tax, on the contrary, is determined by these factors. Exception! All non-taxable types of premiums are named in clause 7 of article 217 of the Tax Code of the Russian Federation.

In particular, these are payments for outstanding achievements in various fields (science and technology, education, culture, etc.) according to the list approved by the Decree of the Government of the Russian Federation of 06.02.2001, No. 89. Date of actual receipt of income in the form of a bonus (line 100 form 6-NDFL) Consider one interesting letter from the Federal Tax Service of Russia dated 04/11/2017 No. BS-4-11 /. In it, the tax authorities referred to the opinion of the Ministry of Finance on the issue of determining the date of actual receipt of income in the form of a premium.

How to correctly reflect a one-time bonus in 6-ndfl (nuances)?

LLC "Kolos" paid a bonus based on the results of labor activity in 2016. The prize was 780,000 rubles. Personal income tax 101,400 rubles (780,000 x 13%). The accrual was made on the basis of order No. 24 dated January 23, 2017 in January 2017.

In fact, the money was issued on 02/06/2017. The Kolos LLC accountant reflected the premium for the first quarter. Section 1: line 020 (premium amount) - 780,000 line 040 (tax calculated on the premium) - 101 400 line 070 (tax withheld from premium) - 101 400 Section 2: line 100 (when income is recognized) - 01/31/2017 line 110 (when personal income tax is withheld) - 02/06/2017 line 120 (when you need to transfer personal income tax) - 02/07/2017 line 130 (premium amount) - 780,000 line 140 (tax withheld from the premium) - 101 400 Monthly premium Consider how to correctly reflect the premium for month. There are no fundamental differences from the method of reflecting annual payments.

The procedure and timing for reflecting premiums in 6-ndfl in 2018

On the issue of reflecting premiums in the form of 6-NDFL, the tax service has issued explanatory letters more than once. The letters contained various options for fixing the premium amounts in the calculation. In the third decade of January, the Federal Tax Service issued another letter dated 24.01.2017 No. BS-4-11 / 1139 @, where it said that the last day of the month should be considered the date of receipt of the bonus income.

The FTS currently regards labor bonuses (for results achieved) as remuneration for fulfilling the duties prescribed in an employment contract or job description. The letter also describes the procedure for reflecting annual bonus payments. Annual premium Example.

6-ndfl bonus

Attention

Similarly, when filling out the form, bonuses are displayed that are paid every month, quarterly, and also annually. They should be distinguished separately from wages and the day when the payment was made as the date of receipt. Likewise, bonuses issued in kind should be shown in the reporting form.

It should be borne in mind that bonuses are allowed to be formed in one block in the event that they were issued on the same date. For example, if an employee received a monthly bonus for June on July 3, 2018, as well as a bonus for the second quarter, these payments can be combined into one block of the second section. There are employers who are ready to pay bonuses to employees every month, regardless of what results of work they have demonstrated.

How to reflect the premium in 6-ndfl

In one billing period, the appointment and payment of more than one type of premium may occur.

Stages of reflection of the premium in 6-ndfl

Instructions for filling out the 6-NDFL form If you follow this advice, the last day of the month when the bonus was accrued will become the date of income generation. Personal income tax must be withheld on the day of payment, and paid at most the next day after that. In the event that a part of the salary is issued as a bonus (this is possible when salary and bonuses are paid to employees as a percentage of sales), such payments are reflected as quarterly.

The bonus will be considered income on the last day of the month when it was awarded based on the order. A similar algorithm is used when it is necessary to display any other bonuses in the reporting, which are of a one-time nature. Filling out the form showing the bonus in 6-NDFL The date of receipt of the physical special bonus is the day the funds were paid.

Awards in 6-ndfl

A number of indicators are formed on an accrual basis, the rest relate to payments made in the reporting quarter. The formation of incentive payments is carried out in stages:

• Creation of internal documents at the enterprise confirming the legality of the operation.
• Issuance of a bonus order.
• Accrual of the amount of remuneration.
• Determination of the due date.
• Calculation of tax.
• Transfer of the amount of the obligation.

Data on the amount and timing of transactions are included in the calculation. Each of the payments is first calculated separately by type of income, then summed up according to the dates of receipt.

When summing up without highlighting types, errors may be made when reflecting the dates in the reporting of the calculation and payment of tax. By consistently reporting amounts, the likelihood of error is reduced.

How to correctly reflect premiums in 6-ndfl

The order contains the names of the recipients, amounts, grounds for receipt. One-time bonuses of the enterprise are assigned regardless of labor indicators. The reason for the payment is holidays, days of the company's foundation, employees' anniversary and other non-production reasons.
The amounts are not included in the company's tax deductible expenses. The source of security for the amounts is profit.

The procedure and terms for reflecting premiums in 6-NDFL in 2018

One-off bonuses are assigned on the basis of the order of the head of the company, authorized by the meeting of founders or shareholders. Determination of the timing of receipt of incentive rewards The day of receipt of amounts (withholding of personal income tax) is set depending on the type of bonus, confirmed by the accompanying documents.

Responsibility for filing reports For refusal to fulfill the duties of a tax agent in the form of providing information on the taxation of individuals, sanctions are imposed under Article 126 of the Tax Code of the Russian Federation. The amount of the fine is 1,000 rubles for each month from the date of the due submission of the calculation. Full and incomplete months of missing the deadline are taken into account.

Errors made in the formation of reporting data also entail the imposition of sanctions. If the deadlines for calculating taxes and transferring the amount to the budget are violated, penalties are imposed for each day of delay. The arrears revealed in the calculation must be included in the budget.
If the taxpayer himself discovers erroneous information and the timely submission of an updated calculation after payment of the arrears, the penalty is not charged. Heading "Questions and Answers" Question №1.

In an employment contract, you can often stumble upon a wording that determines the amount of the monthly bonus that is paid to a person. In this case, compliance with any additional factors is not assumed. If such a phrase is present in the contract concluded with the employee, this means that the employer is obliged to pay monthly bonuses to the person, and the result of the person's activity will not play any role. In this case, such a payment belongs to the wage fund (OT) and does not belong to incentive payments. For those incomes that relate to OT, the date when the income was received special in fact is the last day of the month, according to the results of which wages were calculated. Given this, monthly premiums that relate to OT should not be separately allocated in the second section of the reporting form.

Online magazine for an accountant

Responsibility for filing reports For refusal to fulfill the duties of a tax agent in the form of providing information on the taxation of individuals, sanctions are imposed under Article 126 of the Tax Code of the Russian Federation. The amount of the fine is 1,000 rubles for each month from the date of the due submission of the calculation. Full and incomplete months of missing the deadline are taken into account.

Errors made in the formation of reporting data also entail the imposition of sanctions. If the deadlines for calculating taxes and transferring the amount to the budget are violated, penalties are imposed for each day of delay. The arrears revealed in the calculation must be included in the budget.
If the taxpayer himself discovers erroneous information and the timely submission of an updated calculation after payment of the arrears, the penalty is not charged. Heading "Questions and Answers" Question №1.

Stages of reflection of the premium in 6-ndfl

In other words, when the bonus is transferred to the employee's bank account or issued to him from the organization's cash desk, then income should be recognized. date personal income tax calculation from income in the form of a bonus In accordance with paragraph 1 of clause 3 of article 226 of the Tax Code of the Russian Federation, income tax on "bonus" income is calculated on the date of its actual receipt, i.e.:

1. for a bonus that is part of a salary - this is either the last day of the month for which it was charged or the day it was paid to the employee;
2. for a bonus that is not part of a salary, this is the day it is paid to the employee.

The date of deduction of personal income tax from premium income (line 110 of form 6-NDFL) Personal income tax calculated from premium income is withheld on the date of its actual payment (paragraph 1, paragraph 4 of article 226 of the Tax Code of the Russian Federation).

6-ndfl for the 1st quarter of 2018: new form and examples of filling

And the date of receipt of income in the form of a salary will be the very last day of the month in which it was charged. So claims tax code... How to fill out 6-NDFL when issuing a one-time premium Before proceeding with the analysis of fixing the period for paying tax in 6-NDFL from a premium that does not depend on the work performed, that is, one-time, consider the table. Table: initial data in the 6-NDFL report The calculation of the premium is shown in a special block of cells from 100 to 140 in section 2.

Examples of fixing premiums To make it easier to understand, we will record several types of one-time premiums in various cases:

• 09.06.2017, on the last working day of the week - Friday - employees of the enterprise received holiday bonuses by June 12 - Day of Russia in the amount of 200,000 rubles. Personal income tax of which amounted to 26,000 rubles.

6-ndfl bonus

Personal income tax Registration of sections Reflection of the premium in 6-NDL in the second section involves the introduction of:

• days of the month when the premium was received and the tax was withheld;
• the limiting term that is set for making transfers to the state budget;
• the amount of income that was received by the employee;
• withholding tax.

Income received by individuals is grouped in this section as follows:

• by the dates when the actual payment was made;
• line by line, when the amount of withheld tax should be transferred to the budget.

Such groupings are displayed in autonomous blocks with the following rules: As for filling out the first section of the form, it displays the total income, that is, the total accrued amount, deductions, as well as the amount of tax that was accrued and subsequently withheld.

We fill in 6-ndfl for the 1st quarter of 2018 using the example

Attention

Ivanova A. Yu. (Standard tax deductions for personal income tax were not provided to an individual.) Month of income accrual, rubles. Type of income Amount of accrued income, rub. Personal income tax on income (13%), rub. Date of income payment January 2017 Salary 20,000 2,600 02/10/2017 Bonus at the end of the month 10,000 1,300 02/10/2017 February 2017 Salary 23,000 2,990 10.03.2017 Bonus at the end of the month 12,500 1,625 10.03.2017 March 2017 Salary 22,300 2,899 April 10, 2017 Monthly bonus 11,700 1,521 April 10, 2017 April 2017 Salary 25,000 3,250 May 10, 2017 Monthly bonus 14,500 1,885 May 10, 2017 May 2017 salary 24,500 3,185 June 9, 2017 Bonus months 14,000 1,820 06/09/2017 June 2017 Salary 28,000 3,640 07/10/2017 Bonus at the end of the month 17,800 2 314 07/10/2017 TOTAL: Х 223,300 29,029 Х In addition, the employee was paid:

• 05.04.2017

Quarterly premium in the 6th ndfl 2018 - how will we reflect?

So, financiers believe (taking into account the position of the Supreme Court set out in the Definition of 04.16.2015 No. 307-KG15-2718) that for bonuses related to wages (1) and not related to it (2), this date will be different. For bonus payments of the 1st type, the date of actual receipt of income is determined according to the "salary" rules established by clause 2 of article 223 of the Tax Code of the Russian Federation. That is, in the personal income tax base, such income is recognized on the last day of the month for which it was accrued.

Important

But there is one BUT here! For monthly premiums, this procedure is absolutely applicable. But what if the premium is issued for a quarter or a longer period of time (for example, a year)? Previously, the Federal Tax Service of Russia believed that in in this case you need to be guided by the date of signing the order for the payment of the quarterly (annual) bonus (letter of 24.01.2017 No. BS-4-11 / 1139). That is, on the last day of the month on which the order is dated, and income must be recognized.

The procedure and timing for reflecting premiums in 6-ndfl in 2018

Info

Enterprises, along with monthly salary payments, pay bonuses to employees - incentive benefits. Additional earnings are established by labor, collective agreements, are systematic or one-off. Depending on the type of bonus payments, a different procedure for determining the retention period is applied.

Awards in 6-ndfl

But depending on their frequency, there are two main types:

1. One-time - issued as a promotion at the same time with the onset of the agreed event.
2. Systematic - they are paid based on the results of work throughout the year, constantly.

The bonuses given to employees can be divided into two main types: one-time and systematic (for example, monthly). Here you should pay attention to a common mistake of many accountants. When issuing a one-time bonus and filling out the 6-NDFL form, they designate the bonus as a part of the salary equivalent to the salary. This is because tax is charged on them at the same time and it is not always possible to distinguish between the dates of receipt of income.

The day of receipt of the actual income in the form of the bonus will be the date of its payment. This opinion was reached by the Ministry of Finance and the Federal Tax Service.

How to correctly reflect premiums in 6-ndfl

Funds can be issued directly to the employee's hands or transferred to his non-cash account. Some companies issue awards not only on weekdays, but also on weekends or holidays. At the same time, in the form of the 6-NDFL report there should not be any date transfers. The form provides special lines for displaying data: line 100 indicates the date the bonus was received, and line 110 - the date when tax was debited from the incentive amount. State tax duty from the amount of the bonus must be withheld on the day the employee is paid the incentive. It doesn't matter if it's a day off or a work day. The employer shall pay the tax no later than the day following the payment date. When transferring funds to an employee on a weekend or holiday, tax contribution must be repaid on the day that is the closest business day following the day of payment.
An example of filling in data about a monthly bonus: employees of the Luch company receive a bonus every month. The date of payment is the 9th day of the month that follows the one for which the money is issued. The February 2018 award was awarded to workers on February 9th.

In this case, the date when the income arose is February 28, the tax withholding date is February 9, the deadline personal income tax payments - February 10. Line 020 of the report form must include the February premium, in the line whose codes are 040 and 070, the personal income tax is indicated, which is withheld from the bonus. Part of the OT are also bonuses that are issued quarterly or based on the results of the whole year, if their management pays for successful work.

In this case, accountants have a question about which month the premium is paid. The tax authorities propose to proceed from the month in which the order on bonuses for the organization was issued.

The bonus is one of the forms of employee reward. What can the employer encourage his subordinates for? For the fulfillment of planned indicators, for the high quality of the work done, for the continuity of work, etc. Awards can also be timed to coincide with significant dates in the life of a company or an employee (for example, an anniversary, a birthday), state or professional holidays ( for example, by the New Year or by March 8, the day of the builder or miner). As you can see, the grounds for bonuses are different. Some bonuses are related to the production activities of the company, some are not. Some are paid systematically, others only on an occasional basis. But there are certain factors that affect the order of reflection 6-NDFL awards? We will talk about them below.

How to reflect the premium in 6-NDFL

Any bonus, regardless of the nature (whether it is production or not) and the frequency of payment, is subject to income tax (clause 1). But the moment of its inclusion in the tax base for personal income tax, on the contrary, is determined by the indicated factors.

An exception!
All non-taxable types of premiums are named in clause 7. In particular, these are payments for outstanding achievements in various fields (science and technology, education, culture, etc.) according to the list approved by the Decree of the Government of the Russian Federation of 06.02.2001, No. 89.

Date of actual receipt of income in the form of a bonus (line 100 of form 6-NDFL)

Let's consider one interesting thing. In it, the tax authorities referred to the opinion of the Ministry of Finance on the issue of determining the date of the actual receipt of income in the form of a premium. So, financiers believe (taking into account the position of the Supreme Court set forth in) that for bonuses related to wages (1) and not related to it (2), this date will be different.

For bonus payments of the 1st type the date of actual receipt of income is determined according to the "salary" rules established by clause 2. That is, in the personal income tax base, such income is recognized on the last day of the month for which it was accrued. But there is one BUT here! This procedure is absolutely applicable for monthly premiums. But what if the premium is issued for a quarter or a longer period of time (for example, a year)?

Previously, the Federal Tax Service of Russia believed that in this case it is necessary to focus on the date of signing the order on the payment of the quarter (annual) premium (). That is, on the last day of the month on which the order is dated, and income must be recognized.

However, more recently, the Ministry of Finance of Russia disagrees with this opinion c. As explained by the Office, the date of actual receipt of income in the form of a bonus paid based on the results of work for the year (including for a quarter) or at a time for the achieved production results is determined by the date of payment, including transfers to the employee's bank account ( item 1 item 1). And apparently, this position is tax (). That is, for the purpose of calculating personal income tax, a "labor" bonus, one-time, for a quarter or a year will become the employee's income on the day it is paid.

For bonus payments of the 2nd type the date of actual receipt of income is determined according to the general rules of subparagraphs 1 of paragraph 1, as the day of payment of such income (). In other words, when the bonus is transferred to the employee's bank account or given to him from the organization's cash desk, then income should be recognized.

Date of calculation of personal income tax from premium income

The term for transferring personal income tax from income in the form of a premium (line 120 of form 6-NDFL)

The deadline for payment of tax withheld from income in the form of a bonus is the working day following the day of payment of income (paragraph 1, clause 6, clause 7).

Awards in 6-NDFL: example of filling

Example. LLC "Polygraph" during the 1st half of 2017 made the following payments in favor of the employee A. Yu. Ivanov (Standard tax deductions for personal income tax were not provided to an individual.)

In addition, the employee was paid:

• 04/05/2017 - premium for 2016 in the amount of 30,000 rubles. (based on the order of 03/27/2017);
• 05/22/2017 - a bonus for the 50th anniversary in the amount of 10,000 rubles. (based on the order of May 19, 2017).

The Company made no other payments and remuneration in favor of individuals during the specified period.

The organization filled out the calculation in the 6-NDFL form for the six months of 2017 as follows.

Section 1 calculation of 6-NDFL

Filled in on an accrual basis from the beginning of 2017 (in our example, until the end of June 2017).

on line 010 - 13 / the rate at which personal income tax is calculated and withheld from the income of individuals is indicated;

on line 020 - 263 300 / the total amount of income accrued to individuals for the period January - June 2017 (including bonuses) is indicated;

on line 030 - 0 / the amount is indicated tax deductionsprovided to individuals for the period January - June 2017;

on line 040 - 34 229 / personal income tax is indicated, calculated from the income of individuals received for the period January - June 2017;

on line 060 - 1 / the number of individuals who received income for all tax rates for the period January - June 2017;

on line 070 - 28 275 / personal income tax withheld from the total amount of income paid to individuals at all tax rates for the period January - June 2017 is indicated.

Section 2 calculation of 6-NDFL

It is filled in only for the last 3 months of the reporting period (in our example, for April - June 2017).

Information about the first payment.

Note!
The March salary will fall into the 6-NDFL form for the six months of 2017, but the June salary will not. The fact is that the corresponding operations are reflected in section 2 of the calculation in the period of their completion.

on line 100 - 03/31/2017 / the date of actual receipt of income is indicated; for a salary / monthly bonus related to remuneration - this is the last day of the month for which it was charged (paragraph 1, clause 2);

on line 110 - 04/10/2017 / the date of withholding personal income tax from salary / monthly bonus is indicated; coincides with the date of their payment to individuals (paragraph 1, clause 4);

on line 120 - 04/11/2017 / the deadline for the transfer of personal income tax is indicated; for a salary / monthly bonus - this is the day following the day of its payment (paragraph 1, clause 6);

Keep in mind!
Line 120 of Section 2 of Form 6-NDFL indicates the deadline for paying the tax established by the Tax Code of the Russian Federation, and not the date of its actual transfer to the budget by the tax agent.

on line 130 - 34,000 / the amount of wages and monthly bonuses paid to individuals is indicated;

on line 140 - 4 420 / personal income tax withheld from wages and monthly bonuses paid to individuals is indicated.

Because the the salary and monthly bonus have the same dates of receipt of income, withholding and transfer of tax, the corresponding payments are combined into a single block (pp. 100 - 140).

Information about the second payment.

on line 100 - 04/05/2017 / the date of actual receipt of income is indicated; for a bonus for a period exceeding one month, this is the day of its payment (clause 1, clause 1);

on line 110 - 04/05/2017 / ;

on line 120 - 04/06/2017 / ;

on line 130 - 30,000 / ;

on line 140 - 3 900 / .

Information about the third payment (see above for the explanation of the lines).

on line 100 - 04/30/2017;

on line 110 - 05/10/2017;

on line 120 - 05/11/2017;

on line 130 - 39 500;

on line 140 - 5 135.

Information about the fourth payment.

on line 100 - 05/22/2017 / the date of actual receipt of income is indicated; for a bonus that is not related to wages, this is the day of its payment (subparagraph 1 of paragraph 1);

on line 110 - 05/22/2017 / the date of withholding personal income tax from the premium is indicated, coincides with the date of its payment to individuals (paragraph 1, clause 4);

on line 120 - 05/23/2017 / the deadline for the transfer of personal income tax is indicated, for the bonus it is the day following the day of its payment (paragraph 1, clause 6);

on line 130 - 10,000 / the amount of the premium paid to individuals is indicated;

on line 140 - 1300 / the personal income tax withheld from the premium paid to individuals is indicated.

Information about the fifth payment (see above for the decoding of the lines).

on line 100 - 05/31/2017;

on line 110 - 06/09/2017;

on line 120 - 06/13/2017;

Keep in mind!
If the deadline for the transfer of personal income tax falls on a weekend or a non-working holiday, then the next working day after it is considered the end of the period (clause 7).

on line 130 - 38 500;

on line 140 - 5 005.

The completed sample calculation in the form of 6-NDFL LLC Polygraph for 6 months of 2017 with the reflection of income in the form of a premium, see below.

The date of receipt of income in the form of a bonus based on the results of work is the last day of the month, and not the day of payment of income. This was announced by the Federal Tax Service in a letter dated 24.01.17 No. BS-4-11 / 1139 @, thereby changing its position on this issue. In the same letter, officials explained using an example how to reflect annual prize in .

Recall that until now the FTS specialists have held the opposite position. They stated that when transfer of personal income tax from the amount of the bonus, the tax agent must be guided by the general rules established by paragraph 1 of article of the Tax Code of the Russian Federation. This rule states: the date of actual receipt of income is the day of payment of income, including transfer of funds to the taxpayer's account. Tax agent is obliged to withhold personal income tax when the bonus is actually issued to the employee, without waiting for the end of the month (see letters of the Ministry of Finance dated March 27, 2015 No. 03-04-07 / 17028, Federal Tax Service No. BS-4-11 / 10169 @ - "" dated June 8, 2016).

Meanwhile, the Supreme Court in its ruling dated 04.16.15 No. 307-KG15-2718 indicated: the date of actual receipt of income in the form of a bonus for performing labor duties based on the results of work for a month, taking into account paragraph 2 of Article of the Tax Code of the Russian Federation, is the last day of the month for which the taxpayer the specified income was accrued.

The same conclusion was repeated by the Federal Tax Service in a commented letter dated 24.01.17 No. BS-4-11 / 1139 @. At the same time, the officials clarified: if an employee is paid a quarterly or annual bonus, then the date of receipt of such income is the last day of the month, which dated the order for payment of bonuses to employees based on the results of work for a quarter (year).

The same letter explains how to correctly reflect the annual premium in the calculation of the 6-NDFL form. For example, if the bonus based on the results of work for 2016 on the basis of the January order was paid on 02.02.2017, then this operation reflected in the calculation of 6-NDFL for the first quarter of 2017 as follows:

Section 1:

• on lines 020 “Amount of accrued income”, 040 “Amount of calculated tax”, 070 “Amount of tax withheld” - the corresponding sum indicators;
• on line 060 - the number of individuals who received income.

Section 2:

• on line 100 "Date of actual receipt of income" - 01/31/17;
• on line 110 "Date withholding tax" - 02.02.2017;
• on line 120 "Term of tax transfer" - 03.02.2017;
• on lines 130 "Amount of income actually received", 140 "Amount of tax withheld" - the corresponding sum indicators.

Commentary by Alexander Pogrebs, chief consultant of the "Accounting Online" forum:

- In the letter of the Federal Tax Service, there are certain "shuffles" from side to side in relation to premiums. Especially if you recall the recent news about the introduction of additional codes of income types: "".

In particular, code 2002 was added for “bonuses for performance and other similar indicators” and code 2003 for “rewards from profit, funds special purpose or earmarked income ”. At the same time, the code 2000 was kept for “remuneration received by the taxpayer for the performance of labor or other duties”.

This "multiplication" of codes gave rise to a sharp separation of all bonuses from the salary.

In my opinion, the introduction of new codes is one of the options for solving the problems with bonuses, which are paid not monthly, as part of the salary, but over a longer period, or even haphazardly. The question arose as to what period these prizes should be tied.

And a variant of different codes was born:

• for bonuses paid on a monthly basis as part of a salary (in the terminology of the Supreme Court “bonuses for performing labor duties based on the results of a month's work”) - code 2000, the date of receipt of income - the last day of the month;
• for bonuses paid in addition to salaries “for production results” - code 2002, the date of receipt of income - the day of actual receipt of the bonus;
• for bonuses and other payments paid out of net profit, special funds and targeted financing - code 2003, the date of receipt of income - the date of actual payment.

The recommendations given in the commented letter, in my opinion, represent another solution to the problem - to consider all bonuses as part of the remuneration, and to recognize the last day of the month for which the bonus was paid as the date of actual receipt of income. If the premium is paid for several months at once, then the last day of the last month of the period for which the premium was paid is recognized as the date of receipt of income.

Accountants will again have to somehow combine different solutions to the problem. For example, put different codes for different premiums, but include them on one date of actual receipt of income (line 100 of the 6-NDFL calculation). But at the same time, it is imperative to follow the new letters of the Federal Tax Service. A new change in the position of the tax department is quite possible.