The personal income tax payment deadline falls on a weekend. Dismissal on a day off 6 personal income tax filling last day of the month day off

Form 6 NFDL is mandatory quarterly reporting by tax agents on remunerations and payments to individuals. The rules for drawing up form 6 personal income tax are the most general, and details and details are in the letters of the Federal Tax Service of Russia. For example, how to fill out 6 personal income taxes if the last day of the month falls on a weekend.

By the way, on our website you can prepare your 6 personal income tax form. Ours automatically generates the final file, checks the form for control ratios and sends reports.

Read in the article:

What is reflected in 6 personal income taxes

Form 6 personal income tax is divided into two sections. The first of them is filled out with a cumulative total for the period from the beginning of the year, regardless of the period for which the reporting was compiled. Lines 010 to 050 with information about income issued to individuals are filled in for each personal income tax rate (for example, 30 percent or 13 percent). In lines 060 to 090, data is entered only once.

In the second section, lines 100 - 140 show information only about income paid for the last three months before the reporting date:
- on line 100 - the day when the individual received income. For salary, average earnings during business trips, this will be the last day of the month, for sick leave, vacation pay - the day when they are paid;
- on line 110 - the day when the tax was required to be withheld. For example, personal income tax is withheld from wages, sick leave and vacation pay when these amounts are transferred or handed out;
- on line 120 - the deadline for the tax agent to pay personal income tax to the budget. Tax on vacation pay and sick leave is paid at the end of the month, and on salary - the next day after it is paid to employees.

Example 1
In 2018, salaries for May were paid on June 5, personal income tax was paid on June 6. In section 2 of the half-year form you will see the dates:
- on line 100 - 05/31/2018;
- on line 110 - 06/05/2018;
- line 120 - 06/06/2018.

Dates for vacation pay in the second section of Form 6 personal income tax are indicated according to the same rules.

Example 2
Vacation pay for April holidays was transferred on April 10, 2018. In the second section of form 6 personal income tax you will see the dates:
- on line 100 - 04/10/2018;
- on line 110 - 04/10/2018;
- on line 120 - 04/30/2018.

6 personal income tax line 120 if the last day of the month is a day off

From time to time it happens that the deadline for paying taxes is a holiday or weekend. But is it possible to indicate a non-working date on line 120? You will not find the answer in the rules for filling out the form. But the tax service issued several clarifying letters.

For example, personal income tax on vacation pay and sick leave is paid at the end of the month. From the explanations of the Federal Tax Service of Russia it became clear: the deadline for transferring personal income tax from vacation pay if the last day of the month is a day off is postponed according to the rules of the Tax Code of the Russian Federation. In accordance with it, the deadline for paying taxes into the budget falls on the next next working date. This date must be indicated.

Example 3
Vacation pay for April holidays in 2017 was paid on April 10 of the same year. In section 2 of form 6 personal income tax you will see:
- on line 100 - 04/10/2017;
- on line 110 - 04/10/2017;
- on line 120 - 05/02/2017, since April 30, 2017 is a day off, and the tax payment date falls on May 2, 2017.

The same situation applies to hospital benefits.

Example 4
The period of illness occurred in March 2017, sick leave was transferred simultaneously with salary - April 5, 2017. In form 6 personal income tax you will see:
- on line 100 - 04/05/2017;
- on line 110 - 04/05/2017;
- on line 120 - 05/02/2017, since April 30, 2017 is a day off.

Since the rules for Form 6 personal income tax are not drawn up in sufficient detail, firms still have unresolved questions. The Tax Service treated the situation with understanding and reminded the territorial inspectorates that they must help tax agents and clarify all complex or controversial issues. After all, tax agents are fined for errors in preparing tax reporting.

Fines for form 6 personal income tax

For late submission of the 6 personal income tax report, the inspectorate fines you 1,000 rubles for each month after the deadline for submitting the report.

Example 5
The form for the first quarter was submitted late - July 3, 2018. Since the reporting period expired on April 2, 2018, the delay was two full months. A fine will have to be paid in the amount of 2000 rubles.

Dismissal is a process that every employer and employee should be aware of. Sooner or later, many people encounter it. This procedure is accompanied by a large number of features and nuances. Only if the boss and former employee behave correctly can termination of the employment relationship be considered a legal action. Sometimes there are cases in which the day of dismissal falls on a weekend. Or while the employee is on vacation. What to do in such a case? What should the employer do in order not to violate the established rules? Having understood all this, you can avoid a huge number of problems in the future.

Methods of dismissal

To begin with, it is worth paying attention to the fact that there are several situations with dismissal. Termination of employment relations is carried out:

• by reducing staff;
• upon liquidation of an enterprise;
• during a subordinate's vacation;
• on a day off;
• at the initiative of superiors;
• upon expiration of the employment contract;
• at the personal request of the citizen.

In practice, the latter scenario is becoming more and more common. Regardless of the circumstances, it may turn out that the day of dismissal falls on a weekend. What should a citizen know about in this case?

Working off

Before termination, each subordinate is required to work for a certain period of time. Today it is 2 weeks. Only after this is a dismissal order issued.

However, the employer must understand that in Russia there are some loopholes in the legislation. With their help, the subordinate legally has the right not to work out the allotted time. And it is in such a situation that the day of dismissal often falls on a weekend.

There is no need to work out if:

• the citizen took and at the time of termination of the employment relationship he is resting;
• when a person is on sick leave;
• if the vacation is paid.

Therefore, it is prohibited to force a subordinate to work. This is an illegal action. What to do if a person asks to quit on a day off?

Actions according to the law

This topic causes controversy and questions among bosses and accountants. In general, the procedure for terminating relations with a particular personnel can be described as follows:

1. The citizen writes a letter of resignation and gives it to the employer. This is followed by 14 days of work. Or vacation/sick leave.
2. The boss draws up an act indicating the subordinate’s desire to refuse employment.
3. A dismissal order is drawn up. The document is given to the dismissed person for review. A separate act is drawn up about this. If a citizen refuses to study the paper, he will have to indicate this.
4. After completing the service, the citizen is given materials from his personal file, work book and other documents (they will be discussed later). The employee signs in special journals indicating that he has received the necessary documentation. In the event of a subordinate’s refusal to appear before his superior, an act is drawn up in which the situation is spelled out.
5. The dismissed person is provided with a calculation in the accounting department.

This completes the entire procedure. It would seem that there is nothing special or difficult about it. But what if the day of dismissal falls on a weekend? What will the employer have to do?

What's special about the procedure

To begin with, understand that such a termination of a relationship has its own characteristics. Not critical, but everyone should know about them. They are related to documents and calculations being carried out.

According to established labor legislation, in Russia the last working day and the day of dismissal coincide. It is during this period that the citizen is given a certain list of papers and calculations are made in the accounting department. The dismissal order comes into force.

If the actions take place on a day off (official or employee), many problems arise. In particular, with the calculation and issuance of certain papers.

Facts about the main thing

There are several facts that can clarify the situation a little. What is it about?

Firstly, if the day of dismissal falls on a weekend, you can leave everything as is. And date all documentation back to the previous date. There are no instructions in the Labor Code of the Russian Federation that a citizen cannot be fired on weekends.

Secondly, some employees may be involved in the process of terminating their relationship with their employer. In particular, we are talking about accounting. It is impossible to force them to go to work because of one shot on an official day off.

Thirdly, the date of dismissal cannot be postponed to the first working day. This is due to the fact that in this case there will be an extra day after work.

All of the above features must be taken into account by every employer. You can postpone the termination process to the first working day, but the employee has the right to express his disagreement. For example, complain about an employer. Then the procedure for terminating the relationship will be considered illegal.

According to the Labor Code of the Russian Federation

For ordinary dismissal, you can easily turn to the Labor Code of the Russian Federation. It clearly states that the day of termination of a previously concluded relationship between employer and employee is considered the first working period after the weekend. But taking into account the previously listed facts, difficulties arise.

Does the day of dismissal fall on a scheduled weekend? Or just for a generally accepted legal vacation? In such a situation, it is recommended to indicate in the dismissal order the last working day that was actually worked by the citizen. Accordingly, all actions are carried out with precisely this dating. Admission saves employers from many problems.

Underwater rocks

Nevertheless, the given algorithm of actions will protect you from various pitfalls. Why? This is all due to the labor legislation that is currently in force in Russia.

If the day of dismissal falls on a weekend, and the boss decides to use the previously proposed method of issuing an order and documentation on an earlier date, the subordinate has every right to file a complaint with the labor inspectorate. The thing is that, according to the law, during the work period the employee can change his mind and withdraw the application for termination of the employment relationship.

It follows that when a corresponding order is issued a day earlier, a person’s legal right is violated. If a new employee has already been selected for a vacant position, it is necessary to conclude an employment contract with him in advance.

Under a fixed-term employment contract

Sometimes there are situations in which a fixed-term employment contract is signed with subordinates. Often it is precisely such cases that bring a lot of problems to bosses. After all, in them the dismissal date most often falls on a weekend.

How should an employer act to avoid getting into trouble? There are 3 theories regarding this issue. Among them are:

• formalize the termination of the relationship on the last day actually worked;
• terminate the contract after a holiday/weekend;
• formalize the process exactly on the day of termination of the contract with the involvement of all necessary employees to work if they also have a day off.

Experts advise following the second proposed scheme. This is the scenario that occurs most often.

Delivery of documents

Otherwise, the process is no different from the previously given algorithm. Does your dismissal day fall on a weekend? A shift schedule or any other is not so important. The main thing is that now every employer knows which schemes are proposed to be followed.

When terminating an employment relationship, it is mandatory to provide the employee with a certain list of documents. This:

• employment history;
• a copy of the order to terminate the contract (upon request);
• any certificates from the subordinate’s personal file (if he requests them);
• pay slip;
• income certificate in form 2-NDFL.

All of the above papers must be issued to the staff. The employee signs for them in special journals. Also, in the accounting department, the required funds are issued according to the pay slip.

Many people think about how to act in the situation being studied. If the day of dismissal falls on a weekend, when should the work book be issued? It all depends on the boss’s decision regarding the execution of the dismissal order.

As practice shows, the document can be returned on any day. Therefore, a dismissed employee has the right to come for the relevant documentation on the first working day. This is the situation that occurs most often.

In some cases, the work book is given in advance. But this is not the best practice. It is advisable to discuss with the employee the nuances of issuing all the listed documents.

Conclusions and Conclusions

Now it’s clear what to do if the day of dismissal falls on a weekend. The Labor Code of the Russian Federation provides for a huge number of features regarding this topic. But if done correctly, the procedure being studied does not cause any trouble.

It is recommended to discuss all features with the staff. Then you can issue a dismissal order and issue documents even a day later. In other words, on the first working day after a day off. But such manipulations are carried out at the peril and risk of the authorities.

As already mentioned, if the day of dismissal falls on a weekend, the order is issued with the date of the shift actually worked. In fact, it is better to try to negotiate and “adjust” the termination of the employment relationship to working hours.

For an employee, it does not matter when the date of dismissal occurs - whether it falls on a working day or not. After all, personnel do not need to worry about documentation. If an employer violates the established rules, you can simply complain against him. Often the law takes the side of the subordinate. Does your dismissal day fall on a day off after your vacation? This situation will no longer cause problems.

The Federal Tax Service has explained how to fill out 6-NDFL if the deadline for transferring personal income tax from vacation pay occurs in another period

The Federal Tax Service, in a letter dated 04/05/17 No. BS-4-11/6420@, reported how to fill out the 6-NDFL calculation in a situation where vacation pay is accrued and paid at the end of one reporting (tax) period, and the deadline for transferring personal income tax occurs in another period. So, if vacation pay was paid to the employee on December 30 (the deadline for transferring personal income tax in this case is January 9, 2017), then in the calculation of 6-personal income tax for the year this operation had to be indicated only in section 1. And in section 2 this payment is reflected when filling out calculations for the first quarter of the current year.

General rules for filling out the calculation

Let us remind you that the calculation of 6-NDFL is completed on the reporting date (respectively, on March 31, June 30, September 30, December 31). Section 1 of the calculation is compiled on an accrual basis for the first quarter, half a year, nine months and a year.

Section 2 of the calculation for the corresponding reporting period reflects only those transactions that were carried out during the last three months of this period. If a tax agent performs an operation in one reporting period and completes it in another, then this operation is reflected in the completion period. In this case, the operation is considered completed in the submission period, in which the tax payment deadline comes, the Federal Tax Service specialists specify.

Deadline for transferring personal income tax from vacation pay

The date of actual receipt of income in the form of vacation pay is considered the day the income is paid (subclause 1, clause 1, article of the Tax Code of the Russian Federation). Tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon actual payment (Clause 4 of Article of the Tax Code of the Russian Federation). When paying an employee income in the form of vacation pay, personal income tax is transferred no later than the last day of the month in which such payments were made (clause 6 of Art. Tax Code of the Russian Federation).

In cases where the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

The date of payment of vacation pay and the deadline for transferring personal income tax fall in different periods

For clarity, the authors of the letter gave the following example. Vacation pay was paid on December 30, 2016. The personal income tax payment deadline (December 31) fell on Saturday. This means, in accordance with paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation, the payment deadline has been postponed to January 9, 2017.

As Federal Tax Service specialists explain, regardless of the date of direct transfer of tax to the budget, the amount of accrued income (line 020), calculated tax (line 040) and withheld tax (line 070) had to be shown in section 1 of the calculation for 2016. And in section 2, this operation is reflected when filling out the 6-NDFL calculation for the first quarter of 2017. This section should be completed as follows:

• on line 100 “Date of actual receipt of income” is indicated as 12/30/2016;
• on line 110 “Date of tax withholding” - 12/30/2016;
• on line 120 “Tax payment deadline” - 01/09/2017 (taking into account the provisions of clause 7, article 6.1 of the Tax Code of the Russian Federation);
• on lines 130 “Amount of income actually received” and 140 “Amount of tax withheld” - the corresponding total indicators.

Registration of 6-NDFL has been included in the list of responsibilities of entrepreneurs relatively recently, and therefore many do not know what the features of drawing up such documentation are.

Certain difficulties in preparing reports lie in the fact that there is a certain number of circumstances in the presence of which it is necessary to deviate from the established standard rules, and all of them need to be known before the first reporting deadlines arrive.

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In particular, you need to correctly understand how to correctly fill out 6-NDFL if the last day of the month is a day off.

What the law says

In accordance with the norms of the current Tax Code, the actual date of accrual of profit in the form of wages for work performed is recognized as the last day of the month for which this accrual was made. At the same time, many believe that in this situation the indicators from line 100, which indicates the actual day of receipt of profit, are transferred to the next non-weekend day, but in fact this is not the case.

The Tax Code states that in cases where the deadline for a period is indicated as a day that, in accordance with current legislation, is a non-working day, then in this case the period will end only after the next working day arrives, but this norm applies exclusively by the deadline of a specified reporting period, rather than the date on which the actual profit was recorded.

In this regard, even if the last day of the month ultimately falls on a non-working day or weekend, then in this case the actual date of receipt of profit by the employee will still be considered this very day, since in accordance with the concluded employment contract it is recognized as the last.

What is the importance of the date of submission of the report and payment of funds?

In accordance with the rules established by current legislation, the second section of reporting on Form 6-NDFL for a given period of time should indicate information only on those transactions that were carried out during three months of the specified period.

In this case, the lines of this section themselves, according to the Tax Code, must be filled out as follows:

In accordance with the provisions of paragraph 2 of Article 223, the last day of the month for which the taxpayer receives his income is considered as the day a company employee receives profit in the form of wages. At the same time, the taxpayer’s obligations provide for the mandatory withholding of tax from the specified amount at the time of payment of wages, while the employer must transfer the tax throughout the next day.

In this case, it is easier to interact with vacation pay and benefits that are paid due to temporary disability, since in this case the personal income tax is transferred at the end of the month in which the payment was made.

Filling out 6-NDFL if the last day of the month is a day off

In accordance with the current tax legislation, every quarter any company that has hired employees must submit reports on taxes paid on their wages, and this is done in the new form 6-NDFL. The procedure in accordance with which this document must be completed is indicated in the official letter of the Tax Service No. BS-4-11/8312, which was published on May 11, 2019, while the calculation form was approved back in 2019.

Compiling reports for a month in which the last day is a holiday is somewhat more complex than how this form should be prepared in a standard format. First of all, it is worth noting the fact that when indicating the actual date of receipt of profit in line 100, tax agents must provide information in accordance with the standards established by Article 223 of the Tax Code.

In addition, the tax withholding date in line 110 must be filled out in accordance with the rules prescribed in Article 226, as well as paragraph 4 of Article 226.1. Line 120 must be filled out in accordance with the above standards, as well as paragraph 9 of the Tax Code.

In the process of filling out reports on Form 6-NDFL, the most important thing you need to pay attention to is whether the organization’s employees have different types of income, if they receive actual payments on the same day, but there are different deadlines for tax remittance.

Vacation pay

In such a situation, in the second section of document 6-NDFL (that is, in lines 100-140), you will need to indicate information about the listed taxes separately for each available period. Tax agents must transfer the amounts of tax calculated and withheld from wages by the last day of the month, including those cases when vacation pay is transferred to employees.

If the last day of the month in which payment for the upcoming vacation was issued also falls on a weekend, then in this case the closest working day that follows it is provided as the end day.

For example, an employee receives vacation pay on January 15 in 2019, and by January 31, the authorized tax agent must send the withheld amount to the state budget. The last day of January 2019 was Sunday, that is, a non-working day off, and therefore the deadline in this case should be February 1, since this rule is stated in paragraph 7 of Article 6.1 of the Tax Code. In the calculation of 6-NDFL, in the second section you will need to enter the relevant information, that is, in line 100 it is indicated as the vacation date of January 15, and exactly the same value is indicated in line 110.

In line 120, instead of the standard January 31, which should have been entered by default, the date February 1 is written. This rule also applies to any payments for sick leave, including the need to care for sick children, and it is spelled out in paragraph 6 of Article 226 of the Tax Code.

The rules for filling out reports for 6-NDFL were adopted after the legislative bodies adopted Federal Law No. 113-FZ, which came into force on May 2, 2019. This law regulates the submission of quarterly payments for personal income tax, and for each month of delay (regardless of whether it is full or not), fines will be charged, the amount of which is 1000 rubles.

During the first ten days of delay, the tax authorities have every right to completely block the settlement accounts of the debtor organization, and in case of filing false information, a fine will be imposed, the amount of which is 500 rubles for each erroneous document.

Re-filing with corrected information before errors or miscalculations are discovered can ultimately avoid penalties. Both initial and corrective reporting must be submitted to the tax office, which is located at the place of registration of the company.

05/11/16. Representatives of the Tax Service once again pointed out that if the deadline for submitting reports turns out to be a weekend, then the closest non-weekend day that comes after it should be considered as the deadline. Moreover, this rule applies only to the deadline of the established period, which is regulated by the Tax Code, and not to the date when the actual receipt of profit by an individual was registered.

In this regard, the date of receipt of wages in fact is the last day of the month for which the employee received the payment established by the concluded employment contract, and there is no difference whether this day is a day off or not.

In this regard, rescheduling to the next non-weekend day is a fairly common practice. This is worth remembering if certain data will be included in the calculation of 6-personal income tax in the process of calculating vacation pay, that is, the date of transfer of personal income tax to the state budget in this case will simply be postponed to the nearest day of the new month, which is not a weekend.

For example, an employee receives a vacation payment during December 14th in the amount of 40,000 rubles, while the last day of this month, accordingly, turned out to be a day off. Considering that December 31 and the following week are a day off, in accordance with the rules established by the Tax Code, the date for calculating this tax will be January 9.

It is worth paying attention to the fact that different types of income may have a common date of actual receipt, but different terms of transfer, and in such a situation the second section must be filled out separately for each period.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

When filling out the 6-NDFL calculation, non-standard situations periodically arise. One of the most common when last day of the month – day off and holiday pay in 6-NDFL as if they “hang” on this bottom. What should I do? We will give an answer taking into account the position of the Russian tax service.

Wait until the end of the month

The general rule of paragraph 3 of Article 226 of the Tax Code of the Russian Federation states that income tax is calculated based on the results of the month for which income is accrued. Its corresponding amount must be withheld at the time of payment of income (clause 4 of Article 226 of the Tax Code of the Russian Federation). And if a person does not leave the company, the date of receipt of income in the form of a salary is the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation).

Thus, the tax agent does not have the opportunity to determine the amount of income subject to personal income tax until the last calendar day of the month arrives. In this regard, the law does not oblige income tax to be taken from salary advances. This is confirmed by the explanations of officials: letters from the Ministry of Finance dated December 9, 2012 No. 03-04-06/8-232, Federal Tax Service dated May 26, 2014 No. BS-4-11/10126, etc.

Deadline

In general, the tax agent is required to transfer personal income tax to the treasury up to and including the next day after payment of income. Meanwhile, a separate rule applies for the amounts of sick leave and vacation pay (clause 6 of Article 226 of the Tax Code of the Russian Federation): this must be done no later than the last day of the month in which such payments took place.

Sometimes it happens that the last day of the month is an official day off: Saturday, Sunday or a holiday according to the production calendar. For example, in 2016 this happened 4 times: in January, April, July and December. How to fill out the form then? 6-NDFL, if the last day of the month is a day off?

Position of the Federal Tax Service: transfer rule

In clarifications dated May 11, 2016 No. BS-4-11/8312, the Russian Tax Service recalled the rule of paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation. It sounds like this:

In a letter dated May 16, 2016 No. BS-3-11/2169, the Federal Tax Service clarifies: the norm of paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation concerns precisely the last day of the period established by tax legislation, and not the date of actual receipt of income. That is, the latter cannot be transferred. This is especially true for those businesses that have a 6-day or 7-day work week.

Therefore, the date of receipt upon payment of wages is the last day of the month for which a person is accrued income according to the employment contract. It does not matter that the specified date falls on a weekend or non-working holiday.

Thus, shifting the deadline for transferring personal income tax to the next working day (even as early as the next month) is a completely real and acceptable situation. Don't forget about this when you enter the indicators into the calculation. 6-NDFL on vacation pay. Is the last day of the month a day off?. Feel free to reschedule the personal income tax payment date to the first working day of the new month.

EXAMPLE
Kuznetsova’s vacation for December 2016 was paid on December 14 (Wednesday) in the amount of 30,000 rubles. Wherein The last day of the month is a day off. In 6-NDFL vacation pay is reflected as follows:

As you can see, December 31st is Saturday. In addition, from January 1 to 8, the whole country celebrates New Year and Christmas. Therefore, taking into account clause 7 of Art. 6.1 of the Tax Code of the Russian Federation, the deadline for tax transfers moves to January 9, 2017.

Please note that different types of income of an individual (for example, salary and vacation pay) may have a common date of receipt, but different deadlines for tax payment. In such situations, lines 100–140 of the second section of 6-NDFL are filled out for each tax payment period separately.

The table below shows what you need to follow when entering data into 6-NDFL.