Fill in 6 personal income tax. Period for transferring personal income tax

Employers have the right to provide material support to their employees. If material aid is subject to personal income tax, it should be shown in 6-personal income tax. How to reflect material assistance in 6-NDFL, you will learn from illustrative examples. Depending on the type and purpose of financial assistance, the accountant reflects it in the form of 6-NDFL. Options are possible: the entire amount of assistance is reflected in the calculation; material aid is not recorded in 6-NDFL. Option number 1. Full reflection of material assistance in 6-NDFL. An example of filling out A son was born to the watchman O. T. Abramov. The director of LLC "Signal", where Abramov works, paid the young father financial assistance in the amount of 73,000 rubles. According to the interpretation of paragraph 8 of Art. 217 of the Tax Code of the Russian Federation 50,000 rubles are not subject to personal income tax. And from the amount of excess, you need to calculate the tax ((73,000 - 50,000) x 13% \u003d 2,990 rubles). Help was given to Abramov on 07/05/2017.

Financial assistance: how to reflect 6 personal income tax and is there a need for it

When recording information on the provision of material assistance to employees in the report, it must be remembered that, despite the absence of the obligation to collect tax from such payments made in the amount of less than 4,000 rubles, it is advisable to indicate information about this in the report. Such foresight will help to avoid errors in tax calculation, since material aid can be paid more than once a year.

In the report for the 2nd quarter (six months), these payments are listed in column 020 - 18,000 rubles, in column 030 - 4,000 rubles. You will find more information about the calculation of 6-NDFL in our special section.

Financial assistance in 6-ndfl

Tax Code of the Russian Federation, that is, based on the provisions of Chapter 23 of the Tax Code of the Russian Federation, the date of actual receipt of income, the date of withholding personal income tax and the date of transferring personal income tax to the budget are three independent dates, each of which is determined on the basis of individual norms of the specified chapter. In this case, the procedure for determining the indicated dates depends on the type of income paid to the taxpayer.
In general cases, the date of actual receipt of income in cash is determined as the day of payment (transfer to a bank account) of such income (subparagraph 1 of paragraph 1 of article 223 of the Tax Code of the Russian Federation). Based on paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued tax amount directly from the taxpayer's income when they are actually paid.
The tax agent is obliged to transfer the amounts of the calculated and withheld tax no later than the day following the day of payment (with some exceptions) (clause 6 of article 226 of the Tax Code of the Russian Federation).

Financial assistance in 6-ndfl: an example of filling

Therefore, if such material assistance is reflected in line 020, then the inherent ratios will require calculating personal income tax from it, because on line 030 its size cannot be reflected. Therefore, since such income cannot be reduced in the Calculation by non-taxable amounts, then it is not necessary to show it in the 6-NDFL form at all.

Types of financial assistance not reflected in the Calculation Here are the main types of financial assistance that do not need to be reflected in the 6-NDFL form: Material helpnot reflected in 6-NDFL Lump-sum payment to family members of a deceased employee, a former employee who retired, or to an employee, a former employee who retired, in connection with the death of a member of his family (paragraph 2, clause 8, article 217 of the Tax Code of the Russian Federation ) Payments to persons in connection with a natural disaster or other emergency, as well as to family members of persons who died as a result of natural disasters or other emergencies (clause 8.3 of Art.

How to correctly reflect financial assistance in the 6-ndfl report?

Term of transfer of tax In line 120 "Term of transfer of personal income tax" indicates the date, no later than which personal income tax from financial assistance must be transferred to the budget. This is the working day following the day of payment of income (para.

1 p. 6 art. 226

Info

Tax Code of the Russian Federation, clause 7 of Art. 6.1 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated May 16, 2016 No. BS-4-11 /). How to reflect material assistance in 6-NDFL Let us consider the reflection of material assistance using an example using conditional digital data.

For material assistance reflected in the 6-NDFL form and fully reduced by deduction, the date of personal income tax withholding and the term for its transfer are indicated in the format "00.00.0000".

We reflect a one-time payment and material assistance for vacation in the form of 6-ndfl

This is consistent with the explanations of the Federal Tax Service given in letters dated 03.23.2016 No. BS-4-11 / 4901 and dated 24.03.2016 No. BS-4-11 / 5106. If the size is fin. support to the worker for a year will exceed 4,000 rubles, then the surplus must be calculated and paid tax, and information about this is entered into the report.

The same applies to the lump sum payment associated with the birth of children, only the tax-free limit in this case is 50,000 rubles.

• Financial assistance of the organization, taxable income tax, must be fully indicated in the 6-NDFL reporting document without any exceptions.
How to reflect material aid in 6-NDFL (example of filling) 6-NDFL reporting is formed on the basis of the information that makes up the register tax accounting enterprises. The internal documentation of the company can approve a separate register containing all the coefficients required to fill out 6-NDFL.

Reflection of material assistance in the form of 6-ndfl

Clause 4.2 of the Procedure provides for the separate filling of lines 100-140 in relation to various types of income that have the same date of their actual receipt, but different terms for transferring personal income tax (letter of the Federal Tax Service of Russia No. BS-4-11 / 8312 dated May 11, 2016). Thus, if vacation pay to an employee, as well as a one-time payment and material assistance for vacation, are paid to him on the same day, then the organization must withhold personal income tax from these amounts on the same day, but the term for transferring personal income tax from vacation pay differs from the terms of transferring tax from the amounts lump sum payments and material assistance.

In this case, for the amount of vacation pay, lines 100-140 of section 2 of the 6-NDFL Calculation are separately filled, and for a one-time payment and material assistance for vacation - other lines of section 2 of the 6-NDFL Calculation.
The updated form entered into force on 26.03.2018. For 2017, 6-NDFL can be passed in either the new or the old form. And for the 1st quarter of 2018, you need to report only on a new form.

Attention

Based on the regulatory requirements, the delivery of 6-NDFL must occur within the stated time frame (clause 2 of article 230 of the Tax Code of the Russian Federation):

• for the first 3 months - no later than April 30;
• for half a year - no later than July 31;
• for 9 months - no later than October 31;
• for 12 months - no later than April 1 of the next year.

Financial support in the form of various payments provided to employees is also income, which is also subject to income tax under certain conditions. Accordingly, material assistance in 6-NDFL should also be reflected.

How to show in 6 personal income tax material assistance up to 4000

Here is a list of types of material assistance, which will be reflected in lines 020 and 030 of form 6-NDFL: Material assistance Deduction code Restrictions and conditions for exemption from personal income tax The amount of material assistance provided by employers to their employees, as well as to their former employees who quit in connection with pension for disability or age 503 Not more than 4,000 rubles per calendar year (paragraph 4 of clause 28 of article 217 of the Tax Code of the Russian Federation) The amount of material assistance provided to disabled people by public organizations of disabled people 506 Not more than 4,000 rubles per calendar year (paragraph 7 Clause 28 of Art.217 of the Tax Code of the Russian Federation) The amount of one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child 508 Not more than 50,000 rubles and paid during the first year after birth (adoption, adoption) (paragraph 4, clause 8 of Art.
In the organization, the regulation on wages provides for a one-time payment for vacation and material assistance, which is paid along with vacation pay. Financial assistance up to 4000 rubles. not subject to personal income tax. If the amount is greater, then personal income tax is withheld. Experts from the GARANT Legal Consulting Service considered how to reflect the amounts paid in 6-NDFL. The procedure for filling out the 6-NDFL form According to clause 1 of Art. 226 of the Tax Code of the Russian Federation, Russian organizations from which or as a result of relations with which the taxpayer received the income specified in paragraph 2 of Art. 226 of the Tax Code of the Russian Federation, are recognized as tax agents for personal income tax, whose responsibilities include calculating, withholding from the taxpayer and paying the calculated personal income tax (hereinafter also referred to as tax) to the budget.

In the organization, the regulation on remuneration provides for a lump sum payment for vacation and material assistance, which is paid along with vacation pay. Financial assistance up to 4000 rubles. not subject to personal income tax. If the amount is greater, then personal income tax is withheld. Experts from the Legal Consulting Service GARANT considered how to reflect the amounts paid in 6-NDFL

The procedure for filling out the 6-NDFL form

According to clause 1 of Art. 226 Tax Code of the Russian Federation Russian organizations from which or as a result of relations with which the taxpayer received the income specified in clause 2 of Art. 226 Tax Code of the Russian Federation are recognized as tax agents for personal income tax, whose duties include calculating, withholding from the taxpayer and paying the calculated personal income tax (hereinafter also referred to as tax) to the budget.

Starting from 2016, tax agents for personal income tax are obliged to submit quarterly tax authorities Calculation of the amounts of personal income tax calculated and withheld by the tax agent, the form (hereinafter - Calculation of 6-personal income tax) and the procedure for filling out which (hereinafter - the Procedure) are approved by order Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450 @ (paragraph three clause 2 of Art. 230 Tax Code of the Russian Federation).

Payment 6-NDFL is filled based on the accounting data of income accrued and paid individuals by a tax agent provided to individuals tax deductions, calculated and withheld personal income tax contained in the tax accounting registers (clause 1.1 of the Procedure). Recall that tax agents keep tax registers for personal income tax in accordance with clause 1 of Art. 230 Tax Code of the Russian Federation.

The calculation of 6-NDFL contains two sections:

• section 1 "Generalized indicators", which indicates the sums of accrued income, calculated and withheld tax on an accrual basis from the beginning of the tax period at the appropriate tax rate (clause 3.1 of the Procedure), summarized for all individuals;
• section 2 "Dates and amounts of income actually received and personal income tax withheld", which indicates the dates of actual receipt by individuals of income and withholding of personal income tax, the timing of the transfer of tax and the sums of actually received income and tax withheld for all individuals (clause 4.1 of the Procedure).

If section 1 of the 6-NDFL Calculation is filled in on an accrual basis for the first quarter, half a year, nine months and a year, then section 2 of the 6-NDFL Calculation for the corresponding reporting period reflects those transactions that were made in the last three months of this reporting period (see, for example , letters FTS of Russia dated April 27, 2016 No. BS-4-11 / 7663, dated March 24, 2016 No. BS-4-11 / 5106, dated 18.02.2016 No. BS-3-11 / 650 @). This circumstance determines the possible discrepancy between the indicators of section 1 and section 2 of the 6-NDFL Calculation (see also letter FTS of Russia dated March 28, 2016 No. BS-4-11 / 5278 @).

The procedure for filling out individual lines of section 2 of the 6-NDFL Calculation is explained by the tax service (see, for example, letters Federal Tax Service of Russia dated 20.06.2016 No. BS-4-11 / 10956 @, dated 30.05.2016 No. BS-4-11 / 9532 @, dated 24.05.2016 No. BS-4-11 / 9248, dated 05/17/2016 No. BS-4-11 / 8718 @, dated 28.03.2016 No. BS-4-11 / 5278 @, dated 24.03.2016 No. BS-4-11 / 5106, dated 18.03.2016 No. BS-4-11 / 4538 @, dated 12.02.2016 No. BS-3-11 / 553 @, dated 20.01.2016 No. BS-4-11 / 546 @):

• line 100 of section 2 "Date of actual receipt of income" is completed taking into account the provisions art. 223 Tax Code of the Russian Federation;
• line 110 of section 2 "Date of tax withholding" is filled in taking into account the provisions p. 4, art. 226 and clause 7 of Art. 226.1 Tax Code of the Russian Federation;
• line 120 of section 2 "Term of transfer of tax" is filled in taking into account the provisions clause 6 of Art. 226 and clause 9 of Art. 226.1 Tax Code of the Russian Federation.

That is, including based on the provisions chapter 23 The Tax Code of the Russian Federation, the date of actual receipt of income, the date of withholding personal income tax and the date of transferring personal income tax to the budget are three independent dates, each of which is determined on the basis of individual norms of the specified chapter.

In this case, the procedure for determining the indicated dates depends on the type of income paid to the taxpayer.

In general cases, the date of actual receipt of income in cash is determined as the day of payment (transfer to a bank account) of such income ( nn. 1 p. 1 of Art. 223 Tax Code of the Russian Federation).

Based p. 4, art. 226 Of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued tax amount directly from the taxpayer's income when they are actually paid.

The tax agent must transfer the amounts of calculated and withheld tax no later than the day following the day of payment (with some exceptions) ( clause 6 of Art. 226 Tax Code of the Russian Federation).

Lump sum payment for vacation

Any special procedure for calculating, withholding and payment of personal income tax from lump sums to annual leave chapter 23Tax Code of the Russian Federation is not provided.

Income in the form of a lump sum for annual leave, we believe, is, in fact, incentive (incentive) payment.

Section 129 The Labor Code of the Russian Federation defines incentive payments (additional payments and allowances of an incentive nature, bonuses and other incentive payments) as one of the elements of wages (remuneration of an employee).

For the purpose of calculating personal income tax in relation to income in the form of wages, a special provision is provided, according to which the date of the actual receipt of such income by the taxpayer is the last day of the month for which income was accrued to him for fulfilled labor duties in accordance with the labor agreement (contract) ( clause 2 of Art. 223 Tax Code of the Russian Federation).

However, in the opinion of the Ministry of Finance of Russia, expressed in a letter dated 12.11.2007 No. 03-04-06-01 / 383, for the purposes of application clause 2 of Art. 223 Tax Code of the Russian Federation, income in the form of wages is understood directly as remuneration for performed labor duties. In this regard, the date of actual receipt of income in the form of a stimulating payment (in a letter - a bonus) should be determined in accordance with nn. 1 p. 1 of Art. 223 Tax Code of the Russian Federation as the date of payment of this income. This position was confirmed by the Ministry of Finance of Russia in letter dated March 27, 2015 No. 03-04-07 / 17028, which is a response to the request of the Federal Tax Service of Russia.

From this we can conclude that a lump sum payment for vacation, which is of a stimulating, incentive nature, reflected in section 2 of the 6-NDFL calculation in the following way:

• on line 100 "Date of actual receipt of income" indicates the day of payment (transfer) of a lump sum payment for vacation according to nn. 1 p. 1 of Art. 223 Tax Code of the Russian Federation;
• p. 4, art. 226 Tax Code of the Russian Federation);
• clause 6 of Art. 226 Tax Code of the Russian Federation).

Financial assistance for vacation

Based clause 28 of Art. 217 Tax Code of the Russian Federation are not taxed Personal income tax amount material assistanceprovided by employers to their employees, as well as to their former employees who quit due to retirement due to disability or age, not exceeding 4,000 rubles for the tax period. Thus, income in the form of material assistance, the amount of which does not exceed 4,000 rubles, is not taken into account when determining the tax base for personal income tax and, as a result, when calculating the tax in question.

In the above clause 2 of Art. 230 The Tax Code of the Russian Federation clearly states that the calculation in the form of 6-NDFL is filled out only in relation to the calculated and withheld tax amounts. Therefore, if the total amount of material assistance paid by the organization to the employee in tax period (within a calendar year) does not exceed 4,000 rubles, then such incomes should not be included in the calculation according to the 6-NDFL form (since no tax is calculated on them). This conclusion is consistent with the position of the Federal Tax Service of Russia set forth in letters from 24.03.2016 No. BS-4-11 / 5106 and from 23.03.2016 No. BS-4-11 / 4901, where it is indicated that income not subject to taxation (exempt from taxation) listed in art. 217 Tax Code of the Russian Federation, are not reflected in the calculation in the form of 6-NDFL.

At the same time, if the total amount of material assistance paid to an employee in a calendar year turns out to be more than 4,000 rubles, then from the difference between the amount of material assistance actually paid and the established limit (4,000 rubles), the tax agent must calculate personal income tax, withhold and pay it in budget.

Material assistance is a payment of a social nature that is not related to remuneration (clause 3 of the Regulation on the specifics of the procedure for calculating the average wage, approved by by decree Government of the Russian Federation dated 24.12.2007 No. 922). We believe, on the basis of this, the Federal Tax Service of Russia explained in a letter dated May 16, 2016 No. BS-4-11 / 8568 @ that the date of actual receipt of income in the form of material assistance is the date of income payment, including the transfer of income to the taxpayer's accounts in banks or by his order to the accounts of third parties, referring to nn. 1 p. 1 of Art. 223 Tax Code of the Russian Federation. In this case, tax agents are required to withhold the accrued tax amount directly from the taxpayer's income when they are actually paid ( p. 4, art. 226 Tax Code of the Russian Federation), and transfer - no later than the day following the day the income is paid to the taxpayer ( clause 6 of Art. 226 Tax Code of the Russian Federation).

Thus, material assistance for vacation is reflected in section 2 of the 6-NDFL Calculation in the same way as a one-time payment for vacation:

• on line 100 "Date of actual receipt of income" indicates the day of payment (transfer) of material assistance to leave according to nn. 1 p. 1 of Art. 223 Tax Code of the Russian Federation;
• on line 110 "Date withholding tax" the same date is indicated as on line 100, that is, the date of payment ( p. 4, art. 226 Tax Code of the Russian Federation);
• on line 120 "Term for the transfer of tax", the day following the date of payment of the income in question ( clause 6 of Art. 226 Tax Code of the Russian Federation).

Note, as mentioned above, the calculation according to the 6-NDFL form is filled out only in relation to the calculated and withheld tax amounts (namely, tax, not income). When calculating personal income tax from the amounts of material assistance, personal income tax is calculated only from the difference between the actually paid assistance and 4000 rubles. Consequently, only data on income from which the tax is actually calculated should be included in the 6-NDFL Calculation (that is, it is the part of material assistance that is actually taxable, and not the entire amount of material assistance).

Vacation

The average earnings retained for the period of annual leave is not wages in the understanding clause 2 of Art. 223 Tax Code of the Russian Federation, since the vacation period refers to the time of rest, that is, the time during which the employee does not perform any work duties ( art. 106, 107 , 114 , 139 Labor Code of the Russian Federation). Therefore, the date of actual receipt of income when paying an employee vacation pay is determined according to the rules nn. 1 p. 1 of Art. 223 Tax Code of the Russian Federation - on the day of its payment (transfers to the taxpayer's accounts in banks or, on his behalf, to the accounts of third parties) (see letters Of the Ministry of Finance of Russia dated 26.01.2015 No. 03-04-06 / 2187, dated 06.06.2012 No. 03-04-08/8-139 , letter FTS of Russia dated 24.10.2013 No. BS-4-11 / 190790, decree Of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 07.02.2012 No. 11709/11).

Withholding personal income tax from vacation pay is also made on the date of their payment ( p. 4, art. 226 Tax Code of the Russian Federation). Accordingly, the dates reflected in line 100 and in line 110 of section 2 of the 6-NDFL Calculation will also coincide with respect to such payments.

However, the procedure for determining the date of transfer in personal income tax budgetwithheld from vacation pay (as well as benefits for temporary disability), since 2016, is regulated by a special norm - paragraph two clause 6 of Art. 226 Tax Code of the Russian Federation: when paying such income, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.

This means that the term for transferring personal income tax from income in the form of vacation pay is determined as the last day of the month in which vacation pay is actually paid, for example, if in July - 08/01/2016 (taking into account clause 7 of Art. 6.1 Tax Code of the Russian Federation), in August - 08/31/2016, etc.

For example, when paying vacation pay on August 9, 2016, on line 100 and on line 110 of section 2 of 6-NDFL Calculation, the date 08/09/2016 should be indicated, and on line 120 - 08/31/2016 (see letters Federal Tax Service of Russia No. BS-4-11 / 8312 dated May 11, 2016 and No. BS-3-11 / 2094 @).

Clause 4.2 of the Procedure provides for the separate filling of lines 100-140 in relation to various types of income that have the same date of their actual receipt, but different terms for transferring personal income tax ( letter FTS of Russia dated May 11, 2016 No. BS-4-11 / 8312).

Thus, if vacation pay to an employee, as well as a one-time payment and material assistance for vacation, are paid to him on the same day, then the organization must withhold personal income tax from these amounts on the same day, but the term for transferring personal income tax from vacation pay differs from the terms of transferring tax from the amounts lump sum payment and material assistance. In this case, for the amount of vacation pay, lines 100-140 of section 2 are filled in separately Calculation of 6-NDFL, and for a one-time payment and material assistance for vacation - other lines of section 2 of the Calculation of 6-NDFL.

Show financial assistance in section 1 of the 6-NDFL form:

On line 020 - in full;

Line 030 - in a non-taxable amount.

In line 030 of section 1, indicate (paragraph 6 of clause 2 of the letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11 / 3058 @) the total amount of tax deductions, which includes:

Tax deductions - standard, property, social and professional;

Amounts of income not subject to personal income tax on the basis of Article 217 of the Tax Code. For example, line 030 will include a non-taxable amount of material assistance within 4000 rubles. per year, the non-taxable value of the gift is within 4000 rubles. per year (clause 28 of article 217 of the Tax Code of the Russian Federation).

Rationale:

The procedure for filling out the calculation of 6-NDFL clearly states that sect. 1 for the submission period must be filled in with a cumulative total from the beginning of the year.

Income that is subject to personal income tax at different rates, in Sec. 1 calculation must be shown in separate blocks:

(if) you paid individuals incomes that are taxed at only one rate (13%), then in Sec. 1 you only fill in one block of lines 010 - 050;

(if) you paid incomes to individuals that are taxed at different rates (13%, 15%, 30%, 35%), then in Sec. 1 for each rate, you fill in a separate block of lines 010 - 050. That is, the number of blocks of lines 010 - 050 will be equal to the number of different personal income tax rates.

In each of these blocks of lines 010 - 050, you need to specify the tax rate in line 010, and in the rest - the cumulative data for all individuals on an accrual basis. This means that the calculation for the first quarter of 2016 should include data on all employees for the period from 01.01.2016 to 31.03.2016 inclusive, namely:

For income accrued / paid for this period and taxed at a specific personal income tax rate - line 020. Everyone knows that the salary is considered received on the last day of the month for which it was charged, other monetary incomes - on the day they are paid, and income in kind form - on the day they are issued.

So this will include the salary accrued for January, February, March. As well as other monetary incomes that were paid from 01/01/2016 to 03/31/2016 inclusive. Note that if you paid employees income that is partially not subject to personal income tax, then you also indicate them here. In particular, this is material assistance, prizes, gifts that are not subject to personal income tax within 4000 rubles.

But incomes completely exempt from personal income tax and named in Art. 217 of the Tax Code of the Russian Federation, it is not necessary to reflect in the calculation of 6-NDFL. In particular, these are benefits for pregnancy and childbirth, a monthly benefit for caring for a child up to one and a half years, etc .;

For deductions provided to employees in January, February, March - line 030. These are standard deductions (including for children), property, social, professional (for example, authors of works of science, literature, etc.). Also, it must reflect the amount of deduction for partially exempt from taxation income - material assistance, gifts, etc. Moreover, the amount of this deduction cannot be more than 4000 rubles. per year for each payment named in paragraph 28 of Art. 217 of the Tax Code of the Russian Federation;

For personal income tax, calculated from income, which are reflected in line 020, - line 040. Recall that it is necessary to calculate personal income tax on the date of receipt of income by the employee in January, February, March;

For withheld personal income tax - line 070.

How to reflect material assistance in 6-NDFL - this issue has arisen before taxpayers since the beginning of 2016 in connection with innovations in tax legislation. We will tell you about the current issues in the formation of the 6-NDFL report and entering into it information about the financial support of employees in this article.

Financial aid in 6-NDFL: the theory of innovations

Since the beginning of 2016, organizations and individual entrepreneurs are obliged to provide reporting documentation 6-NDFL. This report contains consolidated data for a specific enterprise on income received by individuals, including (paragraph 6, clause 1 of article 80 of the Tax Code of the Russian Federation):

• indicators of accrued and paid income, including financial support;
• tax incentives;
• calculated and listed taxes;
• other data used in calculating tax.

The regulatory framework governing the issues of registration and filling out the 6-NDFL form includes tax code RF, order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / 450 @ and many clarifying letters from the Federal Tax Service on specific situations related to the formation of the specified reporting form.

Among them are written clarifications:

• dated November 13, 2015 No. BS-4-11 / 19829;
• dated February 25, 2016 No. BS-4-11 / 3058 @;
• from 16.05.2016 No. BS-4-11 / 8568 @;
• dated 15.12.2016 No. BS-4-11 / 24064 @ and others.

The 6-NDFL form was amended by Order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11 / 18 @. The updated form entered into force on 26.03.2018. For 2017, 6-NDFL can be passed in either the new or the old form. And for the 1st quarter of 2018, you need to report only on a new form.

Based on the regulatory requirements, the delivery of 6-NDFL must occur within the stated time frame (clause 2 of article 230 of the Tax Code of the Russian Federation):

• for the first 3 months - no later than April 30;
• for half a year - no later than July 31;
• for 9 months - no later than October 31;
• for 12 months - no later than April 1 of the next year.

Financial support in the form of various payments provided to employees is also income, which is also subject to income tax under certain conditions. Respectively, material assistance in 6-NDFL should also be reflected.

You can download the current 6-NDFL form.

What payments are related to material assistance

Cash aid is financial support that the organization provides to members of the workforce who find themselves in non-standard conditions requiring material costs. The provisions on material assistance provided by the enterprise are established in labor agreements with employees and collective agreements.

Material assistance can be classified according to the following types:

1. Based on the frequency of provision:
   • one-time;
   • systematic.
2. Depending on the allocated funds:
   • monetary;
   • real.
3. Based on the provision:
   • in connection with the birth of children;
   • in case of natural disasters and natural disasters;
   • as help for the burial of a deceased relative;
   • for health problems, etc.

Some of the payments that formally fall under the definition of material assistance can be elements of the payment system for the performance of labor functions, which means that in fact they do not represent financial support from the company to employees, but a kind of payment for the performance of job duties.

Don't know your rights?

According to the explanations, we quote in the decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 30.11.2010 No. 4350/10 and letters of the Ministry of Finance of Russia dated 22.10.2013 No. 03-03-06 / 4/44144 and dated 02.09.2014 No. 03-03-06 / 1/43912 , in this case deductions should be:

• fixed by an employment agreement or collective agreement as part of the wage system;
• depend on the size of wages and the quality of performance of labor functions.

In addition, for the purposes of forming the reporting document 6-NDFL, the procedure for taxing the amounts of financial assistance is important. In particular, cases of exemption from income tax on the grounds specified in Art. 217 of the Tax Code of the Russian Federation, including lump sum payments and compensations not exceeding 4,000 rubles. behind reporting year... Consider how to reflect financial assistance in 6-NDFL.

Read how to write an application for mat.

Reflection of financial support of various types in 6-NDFL (including up to 4000 rubles and more)

The procedure for reflecting the amounts of material assistance in 6-NDFL is different. These amounts can:

• not specified at all;
• partially reflected;
• fill completely.

1. The report does not indicate payments that were not displayed in Appendix 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / 387 @, since the amount of the calculated tax (column 040) is revealed as the difference between the listed income (column 020) and the amount of tax preferences (column 030) multiplied by the tax rate (column 010). In addition, in accordance with the letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11 / 3058 @, information on tax benefits (column 030) is filled in based on the data determined in the order of the Federal Tax Service of the Russian Federation No. ММВ-7-11 / 387 @, appendix 2.

   Thus, the report does not indicate (clauses 8, 8.3 and 8.4 of article 217 of the Tax Code of the Russian Federation):

   • one-time financial support for the funeral of a relative provided to an employee or a retired employee of the labor collective, as well as to the family of a deceased employee;
   • fin. support related to natural disasters;
   • payments to victims of terrorist attacks and their family members.
2. The provisions of paragraph 2 of Art. 230 of the Tax Code of the Russian Federation indisputably indicate that the 6-NDFL reporting should contain information only on the calculated and listed taxes, respectively, if the amount of financial support to the employee does not exceed 4,000 rubles. for a year, then you do not need to enter data on such payments in the report. This is consistent with the explanations of the Federal Tax Service, given in the letters No. BS-4-11 / 4901 dated 23.03.2016 and No. BS-4-11 / 5106 dated 24.03.2016. If the size is fin. support to the worker for a year will exceed 4,000 rubles, then the surplus must be calculated and paid tax, and information about this is recorded in the report. The same applies to the lump sum payment associated with the birth of children, only the tax-free limit in this case is 50,000 rubles.
3. Financial assistance to the organization, subject to income tax, must be fully indicated in the 6-NDFL reporting document without any exceptions.

How to reflect material aid in 6-NDFL (filling example)

6-NDFL reporting is formed on the basis of information constituting the enterprise tax register. The company's internal documentation can approve a separate register containing all the coefficients required to fill out 6-NDFL.

6-NDFL reporting consists of 2 sections:

• summary data;
• the dates and amounts of income actually received and the tax transferred.

Section 1 is formed on an accrual basis from the beginning of the year, and section 2 is based on the indicators produced for reporting quarter... In turn, section 1 can be conditionally divided into 2 blocks, consisting of:

• count from 010 to 050;
• count from 060 to 090.

1st block is filled in independently for each of tax rates, that is, if the company's staff includes both residents (rate 13%) and non-residents (rate 30%), the columns of the 1st block are filled in 2 times. The 2nd block is filled 1 time.

When recording information on the provision of material assistance to employees in the report, it must be remembered that, despite the absence of the obligation to collect tax from such payments made in the amount of less than 4,000 rubles, it is advisable to indicate information about this in the report. Such foresight will help to avoid errors in tax calculation, since material aid can be paid more than once a year.

Example

In March 2018, the employee received financial assistance of 3,000 rubles, and in June the same specialist received another financial assistance in the amount of 15,000 rubles. Consequently, in the reporting documentation 6-NDFL for the 1st quarter, material assistance will be indicated in column 020 - 3,000 rubles, in column 030 - 3,000 rubles. In the report for the 2nd quarter (six months), these payments are listed in column 020 - 18,000 rubles, in column 030 - 4,000 rubles.

You will find more information about the calculation of 6-NDFL in our special section.

In order to correctly reflect the information about the financial support of the employee in the 6-NDFL reporting document, it is required to correctly classify the type of payment and determine whether such support is subject to income tax and in what amount.

How to reflect material assistance in 6-NDFL? There is no direct answer to this question in the legally established procedure for completing the report. Our article will help you understand the reporting nuances of this payment.

Is material assistance reflected in 6-NDFL (example)

Financial assistance in 6-NDFL:

• reflected in full;
• is indicated partially with a deduction;
• may not be reflected at all.

For clarity, we will show these options by examples.

Example 1

The manager, R. Safiullin, had a daughter two weeks ago, and the company's administration decided to pay him a one-time allowance of 20,000 rubles.

There is no need to reflect the paid assistance in 6-NDFL: according to Art. 217 of the Tax Code of the Russian Federation such income personal income tax employee is not a subject to a tax.

Example 2

Blacksmith Stepanov T., a classmate of manager R. Safiullin working in another city, received a lump-sum "child" payment at the same time. Its value was 65,000 rubles.

But only 63,050 rubles were transferred to his salary card. - influenced withholding personal income tax from the amount exceeding the non-taxable threshold (50,000 rubles).

Personal income tax \u003d 1 950 rubles. ((65,000 - 50,000) × 13%).

The following data will be entered into 6-NDFL:

• lines 020 and 130 (accrued assistance) - 65,000 rubles;
• lines 040 and 070 (calculated and withheld tax) - 1,950 rubles.

How does the presence of the "blacksmith" profession in the staffing table affect the company's costs, see the article "What concerns harmful working conditions (nuances)?" .

Example 3

Locksmith AS Voronchikhin, who recently quit the company with the wording “of his own free will,” asked his former employer to support him financially (to pay for medicines to a close relative). He was given 3,500 rubles.

When filling out 6-NDFL, this payment was not taken into account for the following reasons:

• type of income - material assistance;
• the amount does not go beyond the restrictive framework provided for in paragraph 28 of Art. 217 of the Tax Code of the Russian Federation (4,000 rubles per year).

This approach turned out to be wrong. The company's specialists did not pay attention to the fact that assistance was provided to a person who quit not because of retirement or due to disability, but of his own free will. Under Art. 217 of the Tax Code of the Russian Federation, it is impossible to sum up this income. It must be reflected in 6-NDFL, and also to calculate the personal income tax from its full amount: 3,500 rubles. × 13% \u003d 455 rubles.

What is supposed to be done to an employee who decides to leave the company is described in the article "The procedure for calculating and paying severance pay upon dismissal" .

Reflection in 6-NDFL financial assistance for vacation

Often, vacation pay is supplemented with material assistance. Such an annual material addition is usually referred to in a collective agreement or other internal company local act.

In such a situation, when registering 6-NDFL for the amounts paid:

• the tax rates are the same, as well as the dates of issuance and withholding of personal income tax;
• the dates of tax transfer differ.

Pay attention to the following dates:

• Actual income generation. For both amounts, this will be the due date.
• Withholding personal income tax. The same date (according to article 226 of the Tax Code of the Russian Federation, the tax agent is obliged to withhold personal income tax when paying income).
• Tax transfers to the budget. For vacation pay, this will be the last day of the month in which they are received by the employee (paragraph 2 of clause 6 of article 226 of the Tax Code of the Russian Federation), for material assistance - no later than the day following the day of payment (clause 6 of article 226 of the Tax Code of the Russian Federation).

Thus, the differences in the dates of the transfer of personal income tax from income in the form of vacation pay and material assistance requires filling in lines 100-140 of section 2 in 6-NDFL separately for each term for transferring personal income tax.