6 personal income tax section 2 advances. Example

Let's consider whether it is necessary to reflect the salary advance in 6-NDFL and in what case the tax is calculated on it. See examples of reflecting an advance in 6-NDFL in different situations later in the article.

When calculating, withholding, and refunding income taxes, many unusual situations arise. The accountant’s task is not only to make all calculations and payments in accordance with the law, but also to correctly show the completed transactions in quarterly reports.

Is it necessary to reflect the advance in 6-NDFL?

Article 136 of the Labor Code of the Russian Federation states that wages are paid twice a month. This means that the employer gives employees an advance and a salary. If he does not do this, he faces penalties. On a quarterly basis, tax agents submit Form 6-NDFL on an accrual basis, in section 2 of which they reflect payments made over the last three months of the reporting period. In this regard, the question arises: is it necessary to show an advance payment in 6-NDFL.

According to clause 3 of Article 226 of the Tax Code of the Russian Federation, income tax is calculated on the day the income is received. For wages, this date is the last day of the month for which it was accrued. An advance issued up to this point is not recognized as income on the day of payment; personal income tax is not calculated or withheld from it. The deadline for tax transfer is no later than the day following the date of actual payment of wages for the past month. These conclusions are confirmed by letters: Federal Tax Service dated March 24, 2016 No. BS-4-11/4999 and Ministry of Finance dated July 13, 2017 No. 03-04-05/44802.

Thus, personal income tax does not need to be withheld from the advance if the company issues it before the end of the month.

How to reflect an advance in form 6-NDFL

To make it clear how an advance is taken into account in 6-NDFL, you can give an example of filling out 6-NDFL for the 4th quarter of 2018.

Example:

• the organization accrued 450,000 rubles in favor of employees in October 2018;
• from this amount, income tax of 52,000 rubles was calculated;
• in accordance with internal regulations, on October 25, employees were given an advance of 170,000 rubles;
• the remaining amount is 228,000 rubles. paid on November 9;
• tax in the amount of 52,000 rubles. transferred on November 12.

In the first section of 6-NDFL, line 020 shows the entire amount of income 450,000.00, line 040 shows the amount of calculated tax - 52,000, line 070 - withheld tax - 52,000.

In the second section of form 6-NDFL the following entry is made:

• p.100 – 10/31/2018;
• p.110 – 09.11.2018;
• p.120 – 11/12/2018;
• p.130 – 450000.00;
• p.140 – 52000.

That is, the advance in 6-NDFL is reflected immediately with the salary, not separately. This filling algorithm is typical in standard situations. However, there are cases when the advance in 6-NDFL is reflected differently.

If you doubt the correctness of filling out 6-NDFL, check the report on control ratios

The advance was issued on the last day of the month

You can schedule the payment of an advance on the last day of the month, although employers try not to do this. The reason is that you will have to transfer personal income tax twice, because on the last day the advance is recognized as income in the total amount of accruals made. Below is shown how to reflect the salary advance in 6-NDFL in this case. The amounts can be taken from the previous example, but the dates will be different:

• 450,000 rubles accrued;
• tax calculated at 52,000 rubles;
• issued on October 31 in advance 170,000 rubles, tax withheld 22,000 rubles;
• personal income tax was transferred from the advance on November 1;
• the remaining amount of 228,000 rubles was paid. 15th of November;
• the remaining tax of 30,000 rubles is transferred. November 16.

There will be no changes in section 1 of form 6-NDFL: 020 – 450,000 rubles, 040 – 52,000 rubles, 070 – 52,000 rubles.

Entries in section 2 of 6-NDFL for advance payment:

• 100 – 31.10.2018;
• 110 – 31.10.2018;
• 120 – 01.11.2018;
• 130 – 192000.00;
• 140 – 22000.

By salary:

• 100 – 31.10.2018;
• 110 – 15.11.2018;
• 120 – 16.11.2018;
• 130 – 258000.00;
• 140 – 30000.

If you do not transfer personal income tax on the advance payment, you will have to pay penalties and fines. In this regard, there is a ruling of the Supreme Court of the Russian Federation dated May 11, 2016 No. 309-KG16-1804. The order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@ states that if in relation to income that has the same receipt date (in the example - October 31, 2018) there are different deadlines for the transfer of personal income tax, lines 100-140 are filled out separately for each term.

Salaries were not enough to withhold personal income tax

If an employee received an advance for the first half of the month, and then for some reason did not work, a situation may arise that he will still have personal income tax debt.

• October 25, 2018 by A.A. Ivanov an advance of 20,000 rubles was received;
• in the remaining days Ivanov A.A. did not work, a total of 22,000 rubles accrued for October;
• personal income tax calculated at RUB 2,860;
• withheld on November 9 and transferred on November 12, 2000 rubles, leaving a debt of 860 rubles.

Letter No. 03-04-06/28037 of the Ministry of Finance dated May 5, 2017 explains that personal income tax debts can be withheld from advances, subject to certain restrictions. In case of recalculation, no more than 20% of the amount should be recovered (Article 138 of the Labor Code of the Russian Federation). Thus, on November 23, from the advance payment of Ivanov A.A. you can withhold 860 rubles, and give him 19,140 rubles. How to reflect the advance in 6-NDFL in this case is shown in the example:

First recording:

• 100 – 30.10.2018;
• 110 – 09.11.2018;
• 120 – 12.11.2018;
• 130 – 22000.00;
• 140 – 2000.

Second entry:

• 100 – 30.10.2018;
• 110 – 23.11.2018;
• 120 – 26.11.2018;
• 130 – 22000.00;
• 140 – 860.

In this operation, the advance received is not income; it will be recognized as such on November 30, 2018, among the entire accrued salary. In the first section in line 020 there will be an amount of 22000.00, in line 040 - 2860. In line 070 there will also be 2860, the tax is withheld in two stages, but both dates refer to the 4th quarter, from the beginning of the year personal income tax from Ivanov A.A. completely retained.

Personal income tax was calculated from natural income

When income is given in kind, a situation somewhat similar to that described above arises. Personal income tax has been calculated, but it is impossible to keep it. The Federal Tax Service explained how to deal with such a situation in a letter dated August 1, 2016 No. BS-4-11/13984.

• Vasiliev T.D. received a gift worth 14,000 rubles. for the anniversary of September 28, 2018;
• on the day the salary for September was paid, October 10, the accountant withheld 1,300 rubles. Personal income tax and transferred them to the budget on October 11.

In the first section of the form for the 3rd quarter, in line 020 the amount of income is 14000.00, in line 030 - deduction 4000, in line 040 - calculated tax 1300.

In the first section for the 4th quarter, in line 070, the amount of withheld tax is 1300.

Entry in the second section of 6-NDFL for the 4th quarter:

• 100 – 28.09.2018;
• 110 – 10.10.2018;
• 120 – 11.10.2018;
• 130 – 14000.00;
• 140 – 1300.

It must be taken into account that the recipient of the gift has the right to a deduction of 4,000 rubles. and the fact that you can withhold an amount not exceeding 50% of your salary without personal income tax (clause 4 of article 226 of the Tax Code of the Russian Federation). The tax debt could also be withheld from the advance payment if the payment deadline was closer to the date of delivery of the gift.

If the recipient of the gift does not work for the institution (for example, retired) and does not receive income in cash, there is nothing to withhold tax from. In section 1 for the 4th quarter, line 070 is empty, there are no deductions, and in line 080 the amount of 1300 not withheld by the tax agent is entered.

The entry in the second section will look like this:

• 100 – 28.09.2018;
• 110 – 00.00.0000;
• 120 – 00.00.0000;
• 130 – 14000.00;
• 140 – 0.00.

Nothing will change in the report for the third quarter; the amounts of income and calculated tax on an accrual basis will be reflected in annual form.

Fixed advance payment amount

Another advance may be reflected in Form 6-NDFL. This is a fixed advance payment (FAP) paid by foreigners working under a patent.

Line 050 is intended for FAP. There is one peculiarity for filling it out: it cannot contain an amount exceeding the actually calculated tax. If the employee paid more, the difference can be shown in the next period.

• salary of a foreign worker is 30,000 rubles;
• tax calculated at 3900 rubles;
• paid to the FAP 3000 rubles.

In 6-NDFL there will be the following entries:

Line 020 – 30000.00, 040 – 3900, 050 – 3000, 070 – 900.

• 100 – 31.10.2018;
• 110 – 09.11.2018;
• 120 – 12.11.2018;
• 130 – 30000.00;
• 140 – 900.

If a foreigner paid the FAP 4,000 rubles, the form is filled out as follows:

Line 020 – 30000.00, 040 – 3900, 050 – 3900, 070 – 0.

• 100 – 31.10.2018;
• 110 – 00.00.0000;
• 120 – 00.00.0000;
• 130 – 30000.00;
• 140 – 0.00.

An advance is a salary for the first half of the month, which is paid no later than the 30th day. Read the article about whether it is necessary to withhold personal income tax from the advance payment and reflect it in 6-personal income tax.

On what dates is the advance paid?

Companies pay wages to employees at least every six months (Article 136 of the Labor Code of the Russian Federation). And the deadline for final settlement with an employee according to the law is no later than the 15th day of the month following the one for which this salary was accrued.

No more than 15 days should pass between salary and advance payment. For example, if you pay an advance on the 20th, then the salary must be paid on the 5th of the next month. If the advance is on the 25th, then the salary is no later than the 10th.

Attention! The reporting procedure for 6-NDFL for the 2nd quarter of 2019 has changed

In salary reports for the 2nd quarter, take into account the changes that came into force in 2019. Experts from the magazine "Salary" summarized all the changes in 6-NDFL. Read how inspectors compare report indicators with each other. If you check them yourself, you will avoid clarifications and will be able to explain any figure from the report. See all the main changes in salary in a convenient presentation and special service.

What payments should be included in the advance?

Previously, the Ministry of Labor said that for the period from the 1st to the 15th, employees need to be paid at least part of the salary, proportional to the time worked (letter of the Ministry of Labor of Russia dated October 18, 2016 No. 14–1/OOG-9304).

Later, the Ministry of Labor changed its approach to the advance payment. Officials said to take into account additional payments for working at night and for combining professions (letter dated August 10, 2017 No. 14–1/B-725).

Example. Calculation of advance payment taking into account additional payment for night work

The company pays an advance in the amount accrued for the time actually worked in the first half of the month, taking into account additional payment for night work. The company pays overtime at the end of the month. A. V. Mukhin has a 40-hour work week. A. V. Mukhin’s salary is 40,000 rubles. On April 14, by order of his manager, he worked beyond schedule from 18 to 24 hours.

The company pays the advance on the 20th. The additional payment for night work is 20%, it is calculated based on the salary. The hourly rate is determined based on the annual rate.

How much advance payment will the employee receive?

There are 21 working days in April 2018. The first half of the month from April 1 to April 15 - 10 working days - Mukhin worked completely.

I had to work for two hours at night - from 22:00 to 24:00 on April 14th. With a 40-hour work week, the average monthly number of working hours in 2018 is 164.17 hours (1970 hours: 12 months). The hourly rate is 243.65 rubles. (RUB 40,000: 164.17 hours).

The payment for two hours of night work was 584.76 rubles. (RUB 243.65 x 2 hours x 1.2).

On April 20, the employee will receive an advance in the amount of RUB 19,632.38. [(RUB 40,000: 21 work days x 10 work days + RUB 584.76].

The accountant will calculate overtime for Mukhina based on the results of April.

Is it necessary to withhold personal income tax from the advance payment?

Calculate personal income tax based on the results of the month for which income was accrued (clause 3 of Article 226 of the Tax Code). Withhold tax when you pay your salary for the month. The date of receipt of income in the form of salary is recognized as:

• the last day of the month for which it was accrued;
• the last day of work of an employee in the organization if he is dismissed before the end of the month.

Until one of these dates occurs, the amount of taxable income cannot be determined. Therefore, when paying an advance, do not withhold personal income tax. It is not possible to transfer personal income tax in advance before paying income to the employee.

Salary advance: how to reflect it in 6-NDFL

6-NDFL reflects information about tax withheld from individuals. Personal income tax is not withheld from the advance, so information about the advance is not reflected in 6-NDFL.

However, there is one exception to this rule.

If, for some reason, on the last day of the month the company paid an advance on wages for this month, then personal income tax must be withheld. For personal income tax purposes, this day is the date of receipt of income in the form of wages. Therefore, even if the salary is partially paid, it is not recognized as an advance and tax must be withheld from this amount. The legality of this approach was confirmed by the Supreme Court in its ruling dated May 11, 2016 No. 309-KG16-1804.

There is no separate line for reflecting the advance in 6-NDFL. Therefore, reflect the advance in the cells intended to reflect the salary issued. As already mentioned, a salary advance is a legally paid part of earned income.

Salary tax is reflected in section 2 6-NDFL:

• line 100 - the last day of the month for which the salary (bonus) was calculated;
• line 110 - day of actual payment of wages (bonuses);
• line 120 - the next business day after the date indicated on line 110;
• line 130 - amount of income;
• line 140 - amount of tax withheld

Reflection of an advance in 6-NDFL from 2018: example of filling out

The advance is the employee’s income, which is subject to personal income tax. Let's look at how to show a salary advance in form 6-NDFL.

Is it necessary to show an advance payment in 6-NDFL?

An advance is a part of an employee’s salary paid by the employer. According to the requirements of Article 136 of the Labor Code of the Russian Federation, the employer must pay wages at least twice a month. For violation of the requirements of labor legislation, fines will be imposed on the employer, in accordance with Art. 5.27 Code of Administrative Offenses of the Russian Federation and Article 236 of the Labor Code of the Russian Federation.

However, Form 6-NDFL does not provide separate lines for reflecting advance payments and transferred personal income tax taxes on them. The absence of lines is usually based on tax laws, since:

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• the employer should calculate personal income tax on the date of actual receipt of income by the employee, based on clause 3 of Article 226 of the Tax Code of the Russian Federation;
• tax is withheld from the employee’s salary upon actual payment, based on clause 4 of Article 226 of the Tax Code of the Russian Federation;
• The actual date of receipt of income in the form of salary and advance payments is considered to be the last day of the month for which income is accrued, based on clause 2 of Article 223 of the Tax Code of the Russian Federation.

Consequently, on the date of payment, the advance is not recognized as income, and therefore personal income tax is not withheld from the advance amount. Confirmation that paid advances are not indicated in the calculation of 6-NDFL as a separate line are letters from tax authorities dated January 15, 2016 No. BS-4-11/320, dated March 24, 2016 No. BS-4-11/4999.

Advance in 6-NDFL example of filling

Let's look at an example of how an advance is reflected in the 6-NDFL form.

Let’s assume that a company employee received a salary of 40,000 rubles for February 2017. On February 15, 2017, the employee was paid an advance of 15,000 rubles. The salary was paid in full on March 3, 2017 in the amount of 19,800 rubles.

A personal income tax rate of 13% is withheld from the entire amount of accrued wages, and not separately from the advance or from the remaining amount of wages.

Let's do the calculation:

• Personal income tax: 40,000 * 13% = 5,200 rubles;
• Salary: 40,000 – 15,000 – 5,200 = 19,800 rubles.

In the 6-NDFL calculation, the advance payment and the balance of wages are not reflected separately, but rather the full amount of accrued wages for the month is shown. Therefore, the advance in 6-NDFL will be reflected in the following form:

• In the example under consideration, the salary is 40,000 rubles, and is reflected in line 130.
• Personal income tax is 5,200 rubles. and is reflected in line 140.
• The date of actual receipt by the employee of salary for February 2017 for calculating 6 personal income tax is the last day of the month, that is, 02/28/2017;
• The day of final payment of wages for February is 03/03/2017, and is reflected in line 110;
• Transfer 5,200 rubles to the budget. tax is required until the end of the next working day, that is, 03/04/2017:

Calculation of the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL) is information generalized by the tax agent in general for all individuals who received income from him. Calculation in form 6-NDFL for the first half of 2018 should be submitted no later than July 31, 2018. We tell you how vacation pay and advances are reflected in 6-NDFL.

Vacation pay in 6-NDFL in "1C: ZUP 8" (ed. 3)

The date of actual receipt of income (date for line 100) in the form of vacation payments is the day the income is paid, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties.

The tax withholding date (date for line 110) is the day of actual payment.

The tax payment deadline (date for line 120) is no later than the last day of the month in which such payments were made.

Vacation pay paid in June

Example

When calculating vacation pay in a document Vacation The planned payment date is indicated as 06/06/2018. This date is initially taken into account as the date of receipt of income, and the tax is calculated on this date (Fig. 1). In fact, vacation pay was paid on 06/07/2018.

In the program, the date of actual receipt of income is additionally specified automatically when posting documents for payment in the field Payment dates. This field was introduced specifically because of the cases when the actual date of payment of accruals differs from the one previously planned in the accrual document and so that the user in this case does not have to return to the accrual document and specify the payment date in it (as in our example). Field Payment date filled in equal to the date of the statement. That is, the real date of actual receipt of income (date for line 100) is the date specified in the field Payment date document for payment of vacation pay (Fig. 2).

Tax is withheld when processing documents for payment. The tax withholding date (date for line 110) is also the date specified in the field Payment date document for payment. The tax payment deadline is no later than last day of the month, in which such payments were made. In section 2 of the calculation, this operation is reflected as in Fig. 3.

In field Month document Vacation It is necessary to indicate the month of accrual of vacation pay, and not when the vacation begins.

If, for example, vacation pay was accrued in June 2018 and paid in July 2018, then such income will be reflected in sections 1 and 2 of the calculation for 9 months of 2018, since the date of actual receipt of this income is determined as the day of its payment.

Or, for example, vacation pay was accrued in May and paid in June 2018 - 06/07/2018 (as in our example). The deadline for transferring personal income tax on the amount of vacation pay is the last day of the month in which the payment was made, i.e. 06/30/2018. Since this is a day off, the transfer deadline is postponed to 07/02/2018. Consequently, this operation is not reflected in section 2 of the calculation for the first half of 2018. It will be reflected in section 2 for 9 months of 2018. However, since the date of receipt of income from this operation is 06/07/2018, it will fall into section 1 of the calculation for the first half of 2018 (Fig. 3).

Vacation pay is paid along with salary

The program has the ability to calculate wages for the period from the beginning of the month to the date the employee goes on vacation directly along with vacation pay. In the document Vacation checkbox is checked Calculate salary for. At the same time, since the date of receipt of income for vacation pay and salary is determined differently (for vacation pay - by the date of payment, for salary - as the last day of the accrual month), when calculating personal income tax, it is calculated separately for each date of receipt of income (Fig. 4) .

Accordingly, when paying vacation pay with salary, the total amount of tax withheld is also taken into account separately for each date of receipt of income. The tax withholding date for both vacation pay and salary is the date of payment, i.e. date of the statement document. The deadline for transferring tax for wages is determined as the day following the date of payment, for vacation pay - the last day of the month of payment of vacation pay.

In section 2 of the calculation, this operation is reflected in two blocks of lines (Fig. 5).

Please note that for wages in this case, it turns out that the tax withholding date is less than the date of actual receipt of income. In accordance with the explanations of the Federal Tax Service, such completion of section 2 of the calculation in form 6-NDFL is allowed.

Reflection of vacation pay in 6-NDFL in other 1C programs:

Additional payment of vacation pay in 6-NDFL in "1C: ZUP 8" (rev. 3)

The date of actual receipt of income (date for line 100) in the form of additional payment of vacation pay is the day the income is paid, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties.

The tax withholding date (date for line 110) is the day of actual payment.

The deadline for tax transfer (date for line 120) is no later than the last day of the month in which such payments were made (as for vacation pay amounts) (Federal Tax Service letter No. 20-15/049940 dated March 12, 2018, dated 02/21/2018 No. 16-12/021202@).

Example

Vacation pay was paid in March 2018. In April, previously accrued vacation pay was recalculated, as a result, it is necessary to pay additional vacation pay.

If, as a result of the recalculation of vacation pay, an additional payment is made, then it is reflected in sections 1 and 2 of the calculation in Form 6-NDFL in the reporting period in which it was made (letter of the Federal Tax Service dated March 12, 2018 No. 20-15/049940, dated 02/21/2018 No. 16-12/021202@) (Fig. 6, Fig. 7). Moreover, the deadline for transferring personal income tax from additional payment of vacation pay (as well as from the amount of vacation pay) is no later than the last day of the month in which it was paid.

Reflection of additional payment of vacation pay in 6-NDFL in other 1C programs:

• "1C: Salaries and personnel of government institutions 8" (edition 3)

Advance in 6-NDFL in "1C: ZUP 8" (ed. 3)

Personal income tax should not be separately calculated, withheld and paid to the budget from advance wages (see letters from the Ministry of Finance of Russia dated July 13, 2017 No. 03-04-05/44802, dated April 13, 2017 No. 03-04-05/22521).

If the advance payment falls at the end of the month (for example, on the 30th or 31st), then when it is paid, personal income tax should be withheld and transferred to the budget, without waiting for the salary to be transferred at the end of the month. This conclusion was reached by the Supreme Court of the Russian Federation in its ruling dated May 11, 2016 No. 309-KG16-1804. In this connection, we do not recommend establishing in local regulations the payment of an advance at the end of the month.

Despite the fact that wages are paid to an employee several times a month, taxes should be calculated, withheld and transferred to the budget once upon final payment to the employee for the month. Personal income tax should not be separately calculated, withheld and paid to the budget from advance wages (see letters from the Ministry of Finance of Russia dated July 13, 2017 No. 03-04-05/44802, dated April 13, 2017 No. 03-04-05/22521).

In the program, when paying wages for the first half of the month, personal income tax is not withheld (Fig. 8). Therefore, this operation is not reflected in the calculation in Form 6-NDFL. The advance amount paid is subsequently taken into account in line 130 of section 2 of the block corresponding to the payment of wages for the second half of the month.

Reflection of advance payment in 6-NDFL in other 1C programs:

Quarterly, no later than the last day of the month following the quarter, organizations and individual entrepreneurs submit to the inspection a calculation of the amounts of personal income tax calculated and withheld by the tax agent, according to form 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 dated October 14, 2015 No. ММВ-7-11/450@).

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 half month. Therefore, if the employer does not pay the advance, 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 the 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 payment

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 the employee’s wages upon actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation). For wages (including advance payments), the date of receipt of income is the last day of the month for which the wages were accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation).

Therefore, at the time of payment of the advance, personal income tax is not calculated and 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).

Let us also recall that the deadline for transferring personal income tax withheld from employees' wages is no later than the working day following the day of payment of income, and for temporary disability benefits and vacation pay - no later than the last day of the month in which such payments are made.

How to reflect an advance in form 6-NDFL

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

Let's look at how to reflect an advance in form 6-NDFL using an example.

Example

For 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 06/03/2019 in the amount of 30,000 rubles. To simplify, let’s assume that the employee had no other income for the six months.

• on line 100 “Date of actual receipt of income” - 05/31/2019;
• on line 110 “Tax withholding date” - 06/03/2019;
• on line 120 “Tax payment deadline” - 06/04/2019;
• on line 130 “Amount of income actually received” - 63,218;
• on line 140 “Amount of tax withheld” - 8,218.