Transport tax / 27.02.2022

How to show a bonus of 6 personal income tax. Reflection of bonuses in personal income tax reporting. When bonus income is actually received

In 2016, the Federal Tax Service introduced a new form tax reporting 6-NDFL on the amounts of tax paid to state budget from income individuals. Each tax agent, also known as an employer, who has labor relations with individuals and regularly pays income employees, must produce a quarterly report in Form 6-NDFL, approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/450@ dated October 14, 2015.

In the calculation of 6-NDFL it is necessary to indicate everything taxable income, received by employees during the period for which the report occurs. At the legislative level, personal income tax can be withheld from payments of the following nature:

salary;
vacation pay;
temporary disability benefits (with the exception of maternity benefits, as well as child care benefits);
bonus payments;
advance payments;
other income stipulated by the employment contract.

Premiums in Form 6-NDFL should be reflected in Section 2 “Dates and amounts of income actually received and withheld personal income tax” and in Section 1 “Generalized indicators”.

Entering data into Section 2

Section 2 of the 6-NDFL calculation will contain information about the dates of accrual, withholding and transfer of personal income tax to the state budget, as well as the amount of the premium received and the amount of tax withheld from it.

When filling out the lines of the second section, data on the income of individuals must be grouped:

by the date of actual payment of income;
by date when deducted from these personal income tax was paid to the state treasury.

Each group of data, united by a specific date of the transaction, is placed in lines 100-140 of Section 2 as a separate information block.

For each line of this section, there is a special filling order that must be followed to display the data correctly:

Line 100 “Date of actual receipt of income” is filled in with reference to Article 223 of the Tax Code of the Russian Federation.
Line 110 “Date of tax withholding” - is filled out taking into account the provisions of paragraph 4 of Article 226 and paragraph 7 of Article 226.1 of the Tax Code of the Russian Federation.
Line 120 “Tax payment deadline” - based on paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Tax Code of the Russian Federation.

However, if we are talking specifically about bonuses, then the procedure for entering data in the above lines will be somewhat different. The explanations on this matter are as follows:

Clause 2 of Article 223 of the Tax Code of the Russian Federation states that the actual date of receipt of income in the form of remuneration for performance job responsibilities is the last day of the month for which the calculation occurs. Even if employees received payment for August in September, the date of actual receipt of income will be considered August 31. In accordance with this, the date of actual receipt of salary income will be reflected in line 100 of Section 2 of form 6-NDFL.

Bonuses are reflected in line 100 “Date of actual receipt of income” in a slightly different way. According to Letter of the Federal Tax Service of the Russian Federation No. BS-4-11/10169 dated June 8, 2016, when transferring personal income tax from a bonus payment, it is necessary to refer to paragraph 1 of Article 223 of the Tax Code of the Russian Federation. In accordance with this paragraph, the date of actual receipt of income will be considered the day of payment, and not the last day of the current month.

Paragraph 4 of Article 226 of the Tax Code of the Russian Federation also states that tax agents are obliged to withhold income tax from the amount bonus payments on the day employees receive funds. That is, the date of actual receipt of income and the date withholding personal income tax must match.

Clause 6 of Article 226 of the Tax Code of the Russian Federation states that personal income tax must be transferred to the budget no later than the day following payment (the exception is the case when the tax payment day falls on a weekend or holiday of the month, and then, in accordance with clause 7 of Article 6.1 of the Tax Code of the Russian Federation, personal income tax is transferred to the state on the next weekday). Tax must be withheld on the day the bonus is paid to employees, without waiting until the last day of the month (Letter of the Ministry of Finance of the Russian Federation No. 03-04-07/17028 dated March 27, 2015.

Let us summarize the information without reference to orders of the Ministry of Finance and the Federal Tax Service of the Russian Federation:

line 100 – date of payment of the premium;
line 110 – date of withholding of premium tax (line 100 = line 110);
line 120 – date of tax transfer, the next day after the date specified in lines 100 and 110;
line 130 – the amount of the premium, before calculating personal income tax and applying any deductions;
line 140 – the amount of personal income tax withheld and paid.

One-time bonus payment in the middle of the month

How should Section 2 of the 6-NDFL report actually be filled out if the premium was paid in the middle of the month?

The company "Kontselyar" is celebrating its anniversary, and in connection with this event, it paid a bonus to an employee in the amount of 15,000 rubles. Since this employee is entitled to a tax deduction in the amount of 5,000 rubles, an amount of 10,000 rubles will be taxed. At a tax rate of 13%, personal income tax will be 1,300 rubles. The payment of the bonus occurred on August 15, 2016, and the accountant withheld the corresponding income tax on the same day. The next day, that is, August 16, personal income tax was transferred to the budget. Next, the 6-NDFL report is generated for the third quarter (9 months).

Since the amount of the deduction is displayed in Section 1 of the same declaration, in lines 100-140 of Section 2, the data on the bonus payment will look like this:

Bonus paid along with salary

In the case where the bonus and salary are paid on the same day, data on the bonus payment must also be provided in the declaration as a separate information block.

The company "Kontselyar" paid wages and bonuses on the same day - August 5, 2016. The total payment amount was 44,000 rubles. Of these, 34,000 rubles are wages for July, and 10,000 rubles are 10,000 rubles. Despite the fact that the amounts were paid on the same day, the date of actual receipt of the salary will be considered July 31, and the date of actual receipt of the bonus will be August 5. In accordance with paragraph 6 of Article 226 of the Tax Code of the Russian Federation, tax payment will be made the next day. The personal income tax amount will be 1,300 rubles at a tax rate of 13%.

In Section 2 of the 6-NDFL calculation for the third quarter (9 months), the bonus data will be reflected as follows:

Salaries will be reflected in the same way, but in a different block of lines 100-140 of Section 2.

Several awards in one block

Incentive payments of any nature will be reflected in lines 100-140 of Section 2 of form 6-NDFL in the same order. One-time, annual or regular bonuses (monthly, quarterly) must be reflected in the declaration as a separate information block, and the date of actual receipt of income will always be considered the day of payment (also the day of tax withholding). This procedure follows from paragraph 1 of Article 223 of the Tax Code of the Russian Federation. It also provides for the reflection of bonuses paid in kind (subparagraph 2, paragraph 1 of Article 223 of the Tax Code of the Russian Federation).

It is also worth noting that if several bonus payments were made on the same day, then when creating Section 2 of form 6-NDFL, they can be combined into one information block. The date of actual receipt of income and the date of deduction of personal income tax from it will coincide in all cases.

On April 5, 2016, all employees of the company “Kontselyar” received wages for March and a bonus for the first quarter. In Section 2 of the 6-NDFL report for the first quarter (3 months), 2 blocks should be formed: separately for all salary payments, and separately for all bonuses.

Monthly bonus is salary

In some cases, employers choose the method of regular bonus payments and bonuses, regardless of the performance of their employees. In the Employment Contract you can often find a note indicating that there is a fixed amount of the monthly bonus.

Monthly fixed payments are not incentives as such. This means that bonus payments are transferred to monthly wages. From this we can conclude that the procedure for reflecting such a payment in Section 2 of Form 6-NDFL will be the same as for salary, that is, the date of actual receipt of income will be considered the last day of the month (clause 2 of Article 223 of the Tax Code of the Russian Federation). There is no need to include data on such premiums in a separate block in the declaration.

The company “Kontselyar”, under the terms of the Employment Agreement, is obliged to pay its employees a monthly salary of 37,000 rubles and a bonus of 8,000 rubles. total amount monthly income is 45,000 rubles. In Section 2 of the 6-NDFL report, salary and bonus should be reflected together:

Please note that this filling algorithm is not suitable for quarterly and annual bonuses.

Entering data into Section 1

Section 1 “Generalized Indicators”, as the name suggests, contains summary information on all income, taxes, deductions and other deductions for the entire period starting from the beginning of the reporting year (with a cumulative total).

The procedure for the formation of Section 1 is presented in Letter of the Federal Tax Service of the Russian Federation No. BS-3-11/650 dated February 18, 2016:

1st quarter (January-March). The report occurs for the first three months of the year. In lines 020 “Amount of accrued income” and 040 “Amount of calculated tax”, the indicators must be indicated cumulatively for three months;
2nd quarter (April-June), also known as the half-year report. In Section 2, information will be reflected specifically for 3 reporting months, and in Section 1, data must be entered cumulatively for all 6 months of the reporting year;
3rd quarter (July-September), also known as a report for 9 months. In Section 2, information will be reflected specifically for 3 reporting months, and in Section 1, data must be entered cumulatively for all 9 months of the reporting year;
4th quarter (October-December), also known as annual (final report). In Section 2, information will be reflected specifically for 3 reporting months, and in Section 1, data must be entered cumulatively for the entire reporting year

The company "Kontselyar" paid employees an income of 985,000 rubles from January to June. This amount includes wages, bonuses in the amount of 115,000 rubles, and other payments. The amount of personal income tax on the total amount of income at a rate of 13% will be 128,050 rubles. Thus, in Section 1 of the 6-NDFL report for the half-year, the data will be displayed as follows:

In a word, in Section 1, bonus payments will be reflected in total with other payments for the entire period from the beginning of the reporting year.

Results

Payment of bonuses can occur in several ways:

one-time payment (payment is timed to specific event, praise for work, encouragement, etc.);
systematically (as the result of work for a month, quarter, year, and so on).

Accordingly, the bonus should be reflected in the 6-NDFL declaration different types will be different. One-time bonuses will be reflected in Section 1 for the period in which the employee received the payment. In Section 2, the order of filling out the lines should be as follows:

100 and 110– date of actual payment of the bonus to the employee;
120 – the working day following the day of payment (or the nearest working day if the day following the payment of the bonus falls on a weekend).

In the case of systematic bonus payments, the Federal Tax Service authorities established next order filling out the declaration:

if bonuses are accrued monthly, then income is recognized on the last day of the month followed by the bonus. In this case, the date of accrual and the date of payment do not matter (Letter of the Ministry of Finance No. 03-04-07/634000 dated September 29, 2017).
bonuses for the year are recognized as cancerous, as production results. The procedure for reflecting the annual bonus corresponds to the method of entering indicators for one-time bonuses (Letter of the Federal Tax Service of the Russian Federation No. ГД-4-11/20102@ dated October 5, 2017 and Letter of the Ministry of Finance No. 03-04-07/634000 dated September 29, 2017).

With the introduction of the report in Form 6-NDFL into circulation, taxpayers (tax agents) began to pay more attention correct reflection operations for accrual and payment of personal income tax.

Note: although the tax period for personal income tax is a calendar year, for its correct calculation every month during the named period is also important. Many payments are repeated monthly (even if their amount changes), as is the calculation of tax on them, as well as subsequent reflection in reporting. Therefore, reflecting them in the financial statements does not cause any difficulties for the accountant.

But other payments may have a different frequency (or not have any), and are accrued by a special decision. Questions arise regarding the completion of reporting on them. An example of this is various kinds of awards.

The most typical type of bonuses is their accrual based on performance results for a certain period, usually a month (sometimes a quarter). These bonuses are an integral part of remuneration and are paid in accordance with the employment contract and the remuneration system adopted by the organization based on the provisions of the Labor Code of the Russian Federation.

Therefore, such premiums apply general rules, provided for in Ch. 23 of the Tax Code of the Russian Federation for accruals recognized as wages. That is, the date of actual receipt of income in the form of these bonuses is considered to be the last day of the month for which the taxpayer was accrued the specified income in accordance with the employment agreement (contract) (see Letter of the Ministry of Finance of Russia dated September 29, 2017 No. 03-04-07/63400 (delivered to territorial tax authorities Letter of the Federal Tax Service of Russia dated October 6, 2017 No. GD-4-11/20217)).

The Ruling of the Supreme Court of the Russian Federation dated April 16, 2015 No. 307-KG15-2718 in case No. A56-74147/2013 emphasizes: labor legislation does not establish special payment terms for such bonuses, therefore personal income tax on their amounts is accrued and paid in general procedure provided for remuneration.

According to paragraph 4 of Art. 226 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 their actual payment, taking into account the specifics established by this paragraph. At the same time, they are obliged to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Example 1.

Income in the form of a bonus to the employee for production results based on the results of work for October 2017 was paid on November 10, 2017 on the basis of the relevant order in the amount of 10,000 rubles.

on line 100 indicate “10/31/2017”;

on line 110 - “11/10/2017”;

on line 120 - “11/13/2017” (taking into account the provisions of clause 7 of article 6.1 of the Tax Code of the Russian Federation);

on line 130 - “10,000”;

on line 140 - “1 300”.

Most likely, he will pay this bonus along with the basic salary for the month (accrued based on salary or piece rates), which means that the total amount of payment will be reflected in section. 2 calculations in form 6-NDFL once.

Perhaps the only exception is the payment of this bonus to the employee after he has resigned. In this case, the date of actual receipt of income for the former employee is determined as the day of payment (including transfer to a bank account) of the specified income to the taxpayer (see Letter of the Federal Tax Service of Russia dated October 5, 2017 No. GD-4-11/20102@).

Example 2.

The employee was dismissed at his own request on November 20, 2017. In accordance with the employment contract, he was awarded a bonus based on the results of work for November 2017 in the amount of 20,000 rubles, which was paid to him on December 4, 2017.

This operation is reflected in section. 2 calculations in form 6-NDFL for 2017 as follows:

on line 100 indicate “11/30/2017”;

on line 110 – “04.12.2017”;

on line 120 - “05.12.2017”;

on line 130 – “20,000”;

on line 140 - “2 600”.

Sometimes the results for the period, on the basis of which the bonus amount is calculated, take quite a long time to summarize, for example, more than a month passes before the bonus order appears or the bonus is deposited. In this case, it is necessary to take into account when the tax was withheld (see Letter of the Federal Tax Service of Russia dated September 14, 2017 No. BS-4-11/18391).

Example 3.

The employee received income in the form of a bonus for production results based on the results of work for September 2017, based on the relevant order, on November 8, 2017, in the amount of 15,000 rubles.

This operation is reflected in section. 2 calculations according to form 6-NDFL for 2017 as follows:

on line 100 indicate “09/30/2017”;

on line 110 - “08.11.2017”;

on line 120 - “09.11.2017”;

on line 130 - “15,000”;

on line 140 - “1 950”.

A different approach for calculating and paying personal income tax is applied to bonuses based on the results of work for the year, as well as one-time bonuses for achieved production results.

The Letter of the Ministry of Finance of Russia No. 03-04-07/63400 states: Art. 223 of the Tax Code of the Russian Federation does not contain provisions allowing the date of receipt of income in the form of a bonus to be determined as the last day of the month on which the order to pay employees the corresponding bonus is dated. That is, for these payments the designated date must be determined differently than for payments in the form of wages in the general case.

Therefore, in the case of accrual and payment of bonuses (annual, one-time) to employees of an organization, although they are an integral part of remuneration, the date of actual receipt of income is determined as the day of payment of income, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties persons (The financiers gave an example in which the bonus was paid based on the results of work for 2016, the order for its payment was dated June 15, 2017.)

Example 4.

On February 19, 2017, the employee was paid a bonus based on work results for last year in the amount of 50,000 rubles.

This operation is reflected in section. 2 calculations in form 6-NDFL for 2017 as follows:

on line 100 indicate “02/19/2017”;

on line 110 - “02/19/2017”;

on line 120 – “02/20/2017”;

on line 130 - “50,000”;

on line 140 – “6,500”.

A one-time bonus can be paid on various occasions, for example, an anniversary or a holiday. Such a bonus is not included in the wage fund. But the date of actual receipt of the relevant income is defined as the day of its payment to the taxpayer (including the transfer of income to bank accounts). Withholding and transfer of tax in this case are carried out in accordance with the general procedure (clause 9 of the Letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11/13984@).

Example 5.

On the occasion of the holiday, the employee was paid a bonus on November 7, 2017 in the amount of 5,000 rubles.

This operation is reflected in section. 2 calculations in form 6-NDFL for 2017 as follows:

on line 100 indicate “07.11.2017”;

on line 110 – “07.11.2017”;

on line 120 - “08.11.2017”;

on line 130 - “5,000”;

on line 140 - “650”.

When filling out a certificate in form 2-NDFL for 2017, you should take into account that now for different types bonuses Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@ established separate income codes.

In previous periods, only one code was established for all bonuses - 2000, that is, the same as for all other remunerations received by the taxpayer for performing labor or other duties (see Letter of the Federal Tax Service of Russia dated September 19, 2016 No. BS-4-11 /17537).

Now for amounts of remuneration paid from the organization’s profits, special purpose funds or targeted revenues, separate code 2003 is intended.

The amounts of bonuses paid for production results and other similar indicators provided for by the norms of the legislation of the Russian Federation, employment agreements (contracts) and (or) collective agreements (paid not at the expense of the organization’s profits or special-purpose funds or earmarked revenues) are reflected according to code 2002. That is, this code reflects, for example, bonuses paid to employees of an organization for production results for the month (see Letter of the Federal Tax Service of Russia dated August 11, 2017 No. GD-4-11/15902@).

The income code 2002 reflects bonuses based on the results of work for the month, quarter, year, one-time bonuses for a particularly important task, bonuses in connection with the awarding of honorary titles, with state and departmental awards, paid for production results (Letter of the Federal Tax Service of Russia dated 08/07/2017 No. SA-4-11/15473@).

The income code 2003 reflects remunerations (bonuses) for anniversaries, holidays, bonuses in the form of additional financial incentives and other bonuses not related to the performance of job duties.

But the amount of the long service bonus is reflected according to income code 2000.

How to reflect the bonus paid in 2019 in 6-NDFL? See how filling out 6-NDFL affects the type, timing and frequency of payment of bonuses. And also download detailed examples of filling out 6-NDFL for different types of payments - one-time, quarterly and annual bonuses.

All bonuses in 2019 are divided into production and non-production. Production bonuses are bonuses that are related to the results of an employee’s work for a certain period of time (month, quarter, year or any other period determined by the employer). Non-production bonuses are bonuses that are paid at the discretion of the company, for example, for holidays or anniversaries.

Also, bonuses are usually divided according to payment terms:

One-time;
Monthly;
Quarterly;
Annual.

However, these terms are not strictly established and the employer has the right to choose other periods for which bonuses are calculated.

Reflection of the bonus in 6-NDFL

An employee is required to pay personal income tax for each bonus, regardless of its basis (production or non-production). And since in 6-NDFL the accountant shows all payments from which tax is calculated and withheld, any bonus will be included in the report.

Such payments must be reflected in section 2, so below we will consider the procedure for filling out only this section. The rest of these forms are filled out as usual, regardless of whether there are incentive payments or not. Let's look at the filling procedure in detail, and then look at examples for each individual case.

Monthly bonuses

If the production bonus is monthly, then the date of actual receipt of income will be the last day of the month. For example, for May 2019 – 05/31/2019.

In this case, the procedure for filling out section 2 of form 6-NDFL will be similar to the procedure for filling out the same section for payment wages. Moreover, if the dates of payment of salaries and bonuses coincide, then these amounts do not need to be separated: indicate information on them in lines 100 – 140 using single indicators:

Line 100 – the last day of the month for which salaries and bonuses are accrued;
Line 120 – actual date of tax transfer;
Line 130 – total amount of salary and monthly bonus;
Line 140 – the total amount of personal income tax withheld from all payments.

If the salary and bonus payment dates are different, you will have to separate the data. In this case, the monthly bonus should be reflected in section 2 of form 6-NDFL as follows:

Line 100 – the last day of the month for which the bonus was accrued;
Line 110 – actual date of payment;
Line 120 – the actual date of transfer of tax on the bonus;
Line 130 – the amount of the monthly incentive payment;
Line 140 – the amount of personal income tax withheld.

Below we will look at a detailed example with a sample of filling out 6-NDFL in case of payment of monthly bonuses.

Quarterly and annual bonuses

For quarterly and annual bonuses, the same rules apply for reflecting them in section 2 of the form. it must be filled out without reference to the period for which bonuses are accrued:

Line 130, 140 – the corresponding amounts of the bonus and personal income tax.

One-time bonuses

The company may also provide one-time production incentive payments, for example, for the performance of certain work by an employee. In this case, the procedure for filling out section 2 will be as follows:

Line 100 – date of actual payment of the premium;
Line 110 – the same date as on line 100;
Line 120 – tax withholding date (i.e. the first business day after the date of withholding and payment of the premium);

There are incentive payments that are not related to the employee’s work duties, for example, holidays or anniversaries. In this case, the report must be completed after the fact, regardless of the date of the manager’s order:

Line 100 – date of actual payment;
Line 110 – the same date as on line 100;
Line 120 – tax withholding date (i.e. the first business day after the date of withholding and payment of the premium);
Line 130, 140 – the corresponding amounts of the bonus and personal income tax.

Bonus in 6-NDFL: example of filling

EXAMPLE 1. Monthly bonus in 6-NDFL - the payment date coincides with the issuance of salaries
The payment deadline is the 10th of every month.

EXAMPLE 2. Monthly bonus in 6-NDFL - the payment date does not coincide with the date of payment of the salary
Salary for May 2019 – 115,000 rubles.
Monthly bonus – 13,000 rubles.
The salary payment deadline is the 10th of every month.
The bonus payment deadline is the 15th of every month

Section 2 of form 6-NDFL in this case will be filled out as follows:

EXAMPLE 3. Quarterly bonus in 6-NDFL
By order of the manager dated April 17, 2019, based on the results of work for the 1st quarter of 2019, employees were awarded a quarterly bonus in the amount of 350,000 rubles.
The award was paid on April 23, 2019. The tax was withheld on the same day and transferred to the budget on April 24, 2019.

This bonus will be reflected in form 6-NFDL for the 2nd quarter of 2019 and section 2 in this case will be filled out in the following order:

EXAMPLE 4. Annual bonus in 6-NDFL
By order of the manager dated March 15, 2019, based on the results of work for 2018, employees were awarded an annual bonus in the amount of 600,000 rubles.
The award was paid on March 20, 2019. The tax was withheld on the same day and transferred to the budget on March 21, 2019.

This bonus will be reflected in 6-NFDL for the 1st quarter of 2019 in the following order:

EXAMPLE 5. One-time production bonus
For ensuring a quick and high-quality transition to new program accounting employees were paid a one-time bonus on June 18, 2019 based on the manager’s order dated June 7, 2019. The amount of the bonus is 90,000 rubles.

Fill out Section 2 in the following order:

EXAMPLE 6. One-time non-production bonus in 6-NDFL
Based on the manager’s order dated June 4, 2019, the employee was paid an anniversary bonus in the amount of 40,000 rubles.
The bonus payment date is June 5, 2019, the tax was withheld on the same day and transferred to the budget on June 6, 2019.

Section 2 must be completed as follows:

How to reflect the bonus in 6-NDFL if it is paid along with the salary

A monthly bonus, which is usually paid at the same time wages can be reflected in section 2 of form 6-NFDL as a single amount (salary + bonus). This is possible due to the fact that the date of accrual of the monthly bonus and salary coincides - the last day of the corresponding month, and when these amounts are paid on the same day, other dates reflected in section 2 of form 6-NFDL also coincide. See Example 1 above in this article for more details.

When paying other types of bonuses (production and non-production), reflect the bonus and salary as a single amount, even if they were paid on the same day it will not work: the dates of actual receipt of income will differ.

For salaries – the last day of the corresponding month;
For a bonus, the date of actual payment of the bonus to the employee.

Let's look at an example.

EXAMPLE 7. Annual bonus in 6-NDFL

By order of the manager dated March 1, 2019, based on the results of work for 2018, employees were awarded an annual bonus in the amount of 600,000 rubles.

Salary for February 2019 – 150,000 rubles. (personal income tax - 19,500 rubles);
The annual bonus for 2018 is RUB 600,000. (Personal income tax RUB 78,000)

Fill out Section 2 of Form 6-NFDL for the 1st quarter of 2018 as follows:

Section 2 will be completed in a similar manner when paying all other bonuses, except monthly ones.

IMPORTANT! The difference in at least one date provides grounds for filling out a separate block of lines.

How to reflect a bonus paid in the middle of the month in 6-NDFL

If the monthly bonus is paid separately from wages (on a different day), then it must be reflected in a separate block of data. For more information on the procedure for filling out section 2 in this case, see example 2 of this article.

All other bonuses are shown in a separate block from the salary data in section 2 of form 6-NFDL, regardless of the date of payment of such a bonus. This is due to the fact that the date of actual receipt of income for any bonus (except monthly) will be the date of payment, and for wages this date is the last day of the corresponding month. Therefore, line 100 for salary and bonus in this case will be different, which means it is necessary to divide the data about them into 2 blocks.

6-NDFL: tax payment deadline for bonuses

Personal income tax on bonuses must be withheld by the employer in the usual manner - at the time of actual payment and transferred to the budget no later than the next working day.

We have compiled a table for you that shows the dates of tax accrual and withholding.

Is there a universal instruction for filling out 6-NDFL for the 4th quarter of 2017 with examples? No, unfortunately, there is no such instruction. Therefore, accountants have a variety of questions that require decoding. What data should be included in the calculation based on the results of the 4th quarter of 2017? Is it really necessary to submit the 6-NDFL calculation for the 4th quarter of 2017 using the new form? What document is it approved by? new form and where to download it? How to reflect the salary for December paid in December in the calculation? How to show salary for December 2017 paid in January 2018? How legal entities reflect the annual or quarterly bonus? What to do with December vacation paid in December? Should data on September salaries paid in October be included in 6-NDFL for the 4th quarter of 2017? Let's look at specific examples.

Deadline for submitting 6-NDFL for the 4th quarter of 2017

Calculation in form 6-NDFL is submitted to the Federal Tax Service based on the results of each quarter. The due date is no later than the last day of the month following the quarter. However, the due date annual reporting according to personal income tax is different. Annual calculation of 6-NDFL based on the results of 2017, according to general rule, must be submitted no later than April 1 of the year following the reporting year (paragraph 3, paragraph 2, article 230 of the Tax Code of the Russian Federation).

If the deadline for submitting the 6-NDFL calculation falls on a weekend or a non-working holiday, then the reports can be submitted on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation). April 1, 2018 is Sunday. Therefore, the annual calculation of 6-NDFL for the 4th quarter of 2017 must be sent to the Federal Tax Service no later than April 2, 2018 (this is a working Monday).

We recommend not to delay submitting the annual calculation for 2017 until April. In April, it will be necessary to prepare the 6-personal income tax calculation for the first quarter of 2018. It will need to be submitted to the Federal Tax Service no later than May 3, 2018.

Who must submit 6-NDFL for the 4th quarter of 2017

All tax agents must submit an annual calculation in form 6-NDFL for the 4th quarter of 2017 (clause 2 of Article 230 of the Tax Code of the Russian Federation). They are considered, as a rule, employers (organizations and individual entrepreneurs) paying income according to employment contracts. Tax agents can also be considered as customers who pay remuneration to performers according to civil contracts.

What amounts are reflected in 6-NDFL for the 4th quarter of 2017

In the annual calculation in form 6-NDFL for 2017, you should include all income in relation to which an organization or individual entrepreneur is recognized as a tax agent. Such income is, for example, wages, all types of bonuses, payments under civil contracts, benefits, vacation pay, dividends.

However, non-taxable income under Article 217 of the Tax Code of the Russian Federation does not need to be shown in the calculation. At the same time, take into account the peculiarity of income that is not subject to personal income tax within the established standards (letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984).

Article 217 of the Tax Code of the Russian Federation lists income that is subject to personal income tax only partially (that is, not in full). These are, for example, gifts and material aid. In the calculation of 6-NDFL for the 4th quarter of 2017, such payments must be recorded as in 2-NDFL certificates: the entire amount paid should be attributed to income, and the non-taxable part should be shown as tax deductions.

New form 6-NDFL in 2018: approved or not?

Is it approved new form calculation of 6-personal income tax from 2018? Which form should I download to fill out the “paper” annual calculation of 6-NDFL for the 4th quarter of 2017? Has the new format required for submitting calculations been approved? in electronic format? Questions of this kind always arise before submitting regular tax reports.

As of the time of preparation of this article (January 25, 2018), the new form for calculating 6-NDFL for filling out and submitting to the Federal Tax Service for the 4th quarter of 2017 has not been approved. Therefore, prepare the annual report 6-NDFL in the form approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. No changes have been made to this form. You used it throughout 2017. The 6-NDFL calculation form for the 4th quarter of 2017 includes:

title page;
section 1 “Generalized indicators”;
Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

It is already known for sure that in 2018, the tax authorities will not significantly update the calculation form according to Form 6-NDFL. And along with it - an electronic format, rules for filling out and submitting to the tax office. The draft changes can be found here:

The Federal Tax Service has updated barcodes and introduced fields for legal successors who submit 6-NDFL (including clarifying) for the reorganized company. Therefore, at the top of the title page they need to provide the TIN and KPP of the successor organization. The latter should also appear in the main field - “Tax Agent”.

While these changes are being registered with the Ministry of Justice of Russia and have not entered into force, you can fill out and submit 6-NDFL using the previous form, approved by order of the Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450.

Title page

When compiling 6-NDFL for the 4th quarter of 2017, at the top of the title page you need to note the TIN, KPP and the abbreviated name of the organization (if there is no abbreviation, the full name). If you need to submit a settlement in relation to individuals who received payments from separate division, then mark the checkpoint “separate”. Individual entrepreneurs, lawyers and notaries only need to indicate their TIN.

In the “Adjustment number” line for the year, mark “000” if the annual calculation for 2017 is submitted for the first time. If an updated calculation is submitted, then the corresponding adjustment number (“001”, “002”, etc.) is reflected.

In the line “Submission period (code)”, enter 34 - this means that you are submitting the annual 6-NDFL for 2017. In the column " Taxable period(year)” mark the year for which the annual calculation is submitted, namely 2017.

Indicate the code of the department of the Federal Tax Service to which the reporting is sent and the code in the line “At location (accounting).” This code will show why you are submitting 6-NDFL here. Most tax agents reflect the following codes:

212 – when submitting a settlement at the place of registration of the organization;
213 – when submitting the calculation at the place of registration of the organization as the largest taxpayer;
220 – when submitting a settlement at the location of a separate division of a Russian organization;
120 – at the place of residence of the individual entrepreneur;
320 – at the place of business of the entrepreneur on UTII or patent system taxation.

In the line “I confirm the accuracy and completeness of the information specified in this calculation”, indicate:

1 – if the 6-NDFL calculation is signed by the tax agent himself or his legal representative (for example, individual entrepreneur or the head of the organization). You also need to indicate your last name, first name, patronymic tax agent(his legal representative);
2 – if the 6-NDFL calculation is signed by a representative by proxy. In this case, you must indicate the last name, first name, patronymic of the person or the name of the representative organization.

Section 1 of the 6-NDFL calculation for the 4th quarter of 2017

In Section 1 of 6-NDFL for the 4th quarter of 2017 “Generalized indicators”, show the total amount of accrued income, tax deductions and the total amount of accrued and withheld tax for the entire year 2017.

Section 1 of the calculation includes income, deductions and personal income tax on them in total amounts: for the first quarter, half a year, 9 months, year on an accrual basis from the beginning of 2017 (clause 2 of Article 230 of the Tax Code of the Russian Federation). Therefore, section 1 of 6-NDFL for the 4th quarter of 2017 should reflect the summary indicators from January 1 to December 31, 2017 inclusive. Take information to fill out from the registers tax accounting according to personal income tax.

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Line	What to reflect
010	Personal income tax rate (for each rate, fill out section 1).
020	The amount of accrued income.
025	Income in the form of dividends from January to December 2017 inclusive.
030	The amount of tax deductions.
040	The amount of calculated personal income tax since the beginning of 2017. To determine the value of this indicator, add up the personal income tax amounts accrued from the income of all employees.
045	The amount of calculated personal income tax on dividends on an accrual basis for the entire 2017: from January 1 to December 31, 2017.
050	The amount of fixed advance payments that are offset against personal income tax on the income of foreigners working under patents. However, this amount should not exceed the total amount of calculated personal income tax (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852).
060	The total number of individuals who received income during the reporting (tax) period.
070	The amount of personal income tax withheld.
080	The amount of personal income tax not withheld by the tax agent. This refers to amounts that a company or individual entrepreneur should have withheld until the end of the 4th quarter of 2017, but for some reason did not do so.
090	The amount of personal income tax returned (under Article 231 of the Tax Code of the Russian Federation).

Section 2 of the 6-NDFL calculation for the 4th quarter of 2017

In section 2 annual report 6-NDFL indicate:

dates of receipt and withholding of personal income tax;
deadline established by the Tax Code of the Russian Federation for transferring personal income tax to the budget;
the amount of income actually received and personal income tax withheld.

Section 2 of 6-NDFL for the 4th quarter of 2017 should reflect information only for the last three months (October, November and December 2017). In this case, you need to reflect only those payments for which the tax payment deadline occurs in this period. Therefore, in section 2 Special attention need to pay attention to the dates of tax payments and withholding.

As part of Section 2, income and personal income tax should be shown - broken down by date - only for transactions performed in October, November and December 2017 inclusive. Do not include 2018 transactions in section 2.

Let us explain how to fill out the main rows in the table:

Line	Filling
100	Dates of actual receipt of income. For example, for salaries, this is the last day of the month for which salaries are accrued. For some others, payments have different dates (clause 2 of Article 223 of the Tax Code of the Russian Federation).
110	Personal income tax withholding dates.
120	Dates no later than which the personal income tax must transfer the budget (clause 6 of article 226, clause 9 of article 226.1 of the Tax Code of the Russian Federation). Typically, this is the day following the day the income is paid. But let's say for hospital benefits And vacation payments The deadline for transferring taxes to the budget is different: the last day of the month in which such payments were made. If the tax payment deadline falls on a weekend, line 120 indicates the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
130	The amount of income (including personal income tax) received as of the date indicated on line 100.
140	The amount of tax withheld as of the date on line 110.

Do not show vacation pay and benefits paid in December 2017 in Section 2 of 6-NDFL for 2017. The deadline for transferring personal income tax for them is 01/09/2018.

Example of filling out 6-NDFL for the 4th quarter of 2017

Now let’s give an example of filling out the 6-NDFL calculation for 2017. It is compiled on the basis of official instructions for filling out the calculation.

Let's assume that the company has 12 employees. For 2017, salaries, bonuses, vacation pay and temporary disability benefits were accrued in the total amount of RUB 3,584,692.69, and deductions were provided in the amount of RUB 43,200. Personal income tax on all payments – 460,394 rubles. All personal income tax was withheld and paid to the budget, except for personal income tax on December wages - 37,050 rubles.

In January 2017, personal income tax was withheld in the amount of 36,400 rubles. from salary for December 2016 - 283,600 rubles, deduction - 3,600 rubles. In total, personal income tax withheld for 2017 was RUB 459,744. (460,394 rubles – 37,050 rubles + 36,400 rubles).

In the 4th quarter of 2017 the following were paid:

salary for the second half of September 295,000 rubles. – October 10. Personal income tax was withheld from it from the entire salary for September - 69,914 rubles. (entire salary for September - 545,000 rubles), deduction - 7,200 rubles;
salary for October 530,000 rubles. – October 25 and November 10, personal income tax on it – 67,964 rubles, deduction – 7,200 rubles;
bonus for October 258,000 rubles. – November 10, personal income tax from it – 33,540 rubles;
disability allowance due to illness RUB 5,891.54. – November 23, personal income tax from him – 766 rubles. Sick leave was issued from November 14 to November 20;
vacation pay RUB 33,927.71 – November 24, personal income tax from them – 4,411 rubles. Vacation - from November 28 to December 22;
salary for November 530,000 rubles. – November 24 and December 8, personal income tax from it – 67,964 rubles, deduction – 7,200 rubles;
advance for December 250,000 rub. – December 25.

Please note: the bonus and salary for October are included in one block of lines 100 - 140, because they have the same all three dates in lines 100 – 120. Their total amount is 788,000 rubles, the tax withheld from it is 101,504 rubles. A sample of filling out 6-NDFL for 2017 in such conditions may look like this:

Salaries for December 2017 were paid in December: how to reflect

The most controversial issues in relation to filling out 6-NDFL - these are payments transition periods. They are encountered when a salary or bonus is accrued in one reporting period, and paid in another. A similar ambiguous situation arose with salaries for December 2017. The fact is that some employers paid salaries for December before the New Year (in December). Other organizations and individual entrepreneurs paid salaries and annual bonuses in January 2018. How to show December accruals in the report so that tax authorities accept 6-NDFL the first time? Let's figure it out specific examples filling out 6-NDFD for the 4th quarter of 2017.a

Were all salaries for December 2017 paid to employees in December 2017? Then fill out the calculation using Form 6-NDFL for 2017 as follows:

the amount of accrued wages for December 2017 – stock 020;
the amount calculated from personal income tax salaries– line 040;
the amount of personal income tax withheld (line 070). The personal income tax withholding date is December 31, 2017.

In section 2 of the 6-NDFL calculation for the 4th quarter of 2017, do not record salary data for December. They need to be shown in calculations for the first quarter of 2018, since section 2 should be based on the date no later than which personal income tax must be transferred to the budget. That is, reflect the income paid and the tax withheld in the reporting period in which it falls deadline to pay personal income tax.

For salaries for December 2017, which were paid before New Year's holidays, the deadline for paying personal income tax is the first working day after December 31, 2017, that is, January 9, 2018. Let's explain why. You will receive your salary only on December 31, 2017. The money paid for December before December 31st is an advance. The accrued salary can be offset against the advance payment only on December 31, 2017. This day will be the date the employees actually receive income. And personal income tax on wages is paid no later than the day following the date of receipt of income.

In section 2 of the 6-NDFL calculation for the first quarter of 2018, indicate by line:

100 “Date of actual receipt of income” – December 31, 2017;
110 “Tax withholding date” – December 31, 2017;
120 “Tax payment deadline” – 01/09/2018;
130 “Amount of actual income received” – the amount of salary for December;
140 “Amount of tax withheld” – the amount of personal income tax withheld from wages for December.

CONCLUSION

The salary for December, paid in December 2017, is shown in section 1 of the annual calculation and in section 2 of the calculation for the first quarter of 2018. After all, in section 1 you reflect data on all paid income, deductions, accrued, withheld and returned personal income tax for the year. And you paid your December salary in December. Therefore, it must be reflected in section 1 of the annual calculation for 2017. Section 2 indicates on what date the income arose, when the tax must be withheld and transferred to the budget. Since the deadline for paying personal income tax on December salaries falls on the first working day of January (01/09/2018), show the payment in section 2 of the calculation for the first quarter of 2018. This is confirmed by the letter of the Federal Tax Service dated December 15, 2016 No. BS-4-11/24063.

Example 6-NDFL for the 4th quarter of 2017 with December salary

Let's assume that the salary for December 2017 was paid on December 29, 2017. The month has not yet ended on this date, so it is impossible to regard such a payment as a salary for December in the full sense of the word. In fact, cash, paid before the end of the month, it is correct to call an advance. As of December 29, 2017, the employer is not yet obliged to calculate and withhold personal income tax, since wages become income only on the last day of the month for which they are accrued - December 31 (clause 2 of Article 223 of the Tax Code of the Russian Federation). Despite the fact that December 31 is Sunday, personal income tax cannot be calculated or withheld before this date (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11/2169).

Example: salary for December was paid in December

The organization transferred the “salary” to the employees for December on the 29th in the amount of 180,000 rubles. From the payment made on the same day, personal income tax was calculated and withheld in the amount of 23,400 rubles (180,000 x 13%). The accountant transferred this amount on the first working day of 2018 – January 9, 2018.

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Under such conditions, in section 1 of the 6-NDFL calculation for the 4th quarter of 2017, the accountant should correctly reflect the salary as follows:

in line 020 – the amount of the December “salary” (RUB 180,000);
in lines 040 and 070 - calculated and withheld personal income tax (RUB 23,400).

In section 2 of the 6-NDFL calculation for the 4th quarter of 2017, the December “salary” paid on December 29, 2017 should not appear in any way. You will show it in calculations for the first quarter of 2018. After all, when filling out section 2, you need to focus on the date no later than which personal income tax must be transferred to the budget. That is, paid income and withheld personal income tax must be shown in the reporting period in which the deadline for paying personal income tax falls. Such clarifications are given in the letter of the Federal Tax Service of Russia dated October 24, 2016 No. BS-4-11/20126. In our example, personal income tax must be transferred on the next working day in January – January 9, 2018. Therefore, in section 2 of the calculation for the first quarter of 2018, the December salary will need to be shown as follows:

line 100 – December 31, 2017 (date of receipt of income);
line 110 – December 31, 2017 (date of personal income tax withholding);
line 120 – 01/09/2018 (date of transfer of personal income tax to the budget);
line 130 – 180,000 (amount of income);
line 140 – 23,400 (personal income tax amount).

Keep in mind that the tax withholding date on line 110 of section 2 of the 6-NDFL calculation for the 1st quarter of 2018 will be exactly December 31, and not December 29, 2017 (when the payment was made). The fact is that it was on December 31, 2017 that you had to accrue the December salary and offset it against the previously paid advance (which, in fact, was the December salary). The situation is similar with payments until December 30. If, for example, the salary calculation for December was made in the period from December 26 to 29, then the date of personal income tax withholding should still be the date “12/31/2016”.

If personal income tax was withheld and transferred before the end of December 2017

Example: personal income tax was transferred in December 2017

The organization transferred the December “salary” to the employees on December 26, 2017 in the amount of 380,000 rubles. On the same day, personal income tax was withheld in the amount of 49,400 rubles (380,000 x 13%). The withheld amount was transferred to the budget the next day - December 27, 2017.

In order to fill out 6-NDFL, the accountant turned to the Federal Tax Service letter dated March 24, 2016 No. BS-4-11/5106. In this letter, it was recommended to withhold personal income tax on the day of actual payment of salaries (December 26), and transfer the withheld amount to the budget the next day (December 27). In addition, tax authorities advise reflecting these same dates in the 6-NDFL calculation.

If the salary for December 2017 was accrued and actually paid in December (12/26/2017), then this operation can be reflected in the calculation in form 6-NDFL for the 4th quarter of 2017, since the deduction and transfer of personal income tax must occur in 2017 in accordance with within the terms specified in paragraphs 4, 6 of Art. 226 Tax Code of the Russian Federation.

In the situation under consideration, you can show the payment on lines 100 - 120 of section. 2 forms 6-NDFL for the 4th quarter of 2017 as follows:

line 100 “Date of actual receipt of income” – 12/31/2017;
line 110 “Tax withholding date” – 12/26/2017;
line 120 “Tax payment deadline” – 12/27/2017.

Note that if the reflection of the transaction in Form 6-NDFL did not lead to an underestimation or overestimation of the amount of tax to be transferred, then the submission of an updated calculation is not required. Moreover, if the specified operation is reflected in the calculation according to Form 6-NDFL for 2017, then this operation is not reflected again in the calculation according to Form 6-NDFL for the first quarter of 2018 (Letter of the Federal Tax Service of Russia dated December 15, 2016 No. BS-4-11/24065). However, we do not exclude that such filling may raise questions from some Federal Tax Service Inspectors for the following reasons:

a 6-NDFL calculation filled out in this way will not pass format-logical control and will return with the error “the date of tax withholding must not precede the date of actual payment”;
withholding personal income tax from wages until the end of the month contradicts later recommendations of the Russian Ministry of Finance in a letter dated June 21. 2016 No. 03-04-06/36092.

Salary for December was paid in January 2018: how to reflect

Many employers paid salaries for December 2017 in January 2018. If so, then show the December salary issued in January 2018 in the 6-NDFL reporting for the 4th quarter of 2017 only in section 1. After all, you recognized income in the form of wages in December and calculated personal income tax on it in the same month. Therefore, when calculating 6-personal income tax for the 4th quarter of 2017, distribute payments as follows:

on line 020 - accrued income in the form of December salary;
on line 040 – calculated personal income tax.

Line 070 of the 6-NDFL calculation for the 4th quarter of 2017, intended for withheld tax, is not increased in this case, since the withholding took place already in 2018 (letter of the Federal Tax Service of Russia dated December 5, 2016 No. BS-4-11/23138). In section 2 of the 6-NDFL calculation for the 4th quarter of 2017, do not show the December salary paid in January 2018 at all (letter of the Federal Tax Service of Russia dated November 29, 2016 No. BS-4-11/22677).

CONCLUSION ABOUT DECEMBER SALARY IN JANUARY 2018

The salary for December, issued in January 2018, is shown in section 1 of 6-NDFL for 2017 and in sections 1 and 2 of the calculation for the first quarter of 2018. Let us explain: you recognized income in the form of wages in December 2017 and calculated personal income tax on it in December. Therefore, show on lines 020 and 040 of section 1 of the annual calculation. And personal income tax was withheld already in January 2018, reflect the amount on line 070 of section 1 of the calculation for the first quarter of 2018. This is confirmed by the letter of the Federal Tax Service dated December 5, 2016 No. BS-4-11/23138. We note that earlier representatives of the Federal Tax Service, in a letter dated February 25, 2016 No. BS-4-11/3058, advised to indicate the payment for the first quarter only in section 2. But this contradicts the order tax service dated October 14, 2015 No. ММВ-7-11/450.

If the deadline for tax payment under Art. 226 of the Tax Code will arrive in the 1st quarter of 2018, then you do not need to show income in section 2, even if you reflected it in section 1. So, for example, you do not need to include in section 2 6-NDFL for the 4th quarter of 2017 the December salary paid in January. Let's give an example.

Salary for December - 570,000 rubles, personal income tax - 74,100 rubles, 01/09/2018 the salary for the second half of December was paid and personal income tax was transferred to the budget.

In section 2, the salary for December will be reflected in 6-NDFL for the 1st quarter of 2018.

Salaries for September were paid in October

The deadline for paying personal income tax on salaries for September is October 2017. Therefore, when calculating for nine months, the accountant showed this payment only in section 1. Now these amounts need to be transferred to 6-NDFL for the 4th quarter of 2017.

In section 2 of the 6-NDFL calculation for 2017, you need to show the salary for September paid in October. Let's assume that the September salary was paid on October 10. The accountant will fill out section 2 of the annual calculation of 6-NDFL as shown in the example.

In an employment contract, you can often come across wording that determines the amount of the monthly bonus that is paid to the person. At the same time, compliance with any additional factors not expected. If such a phrase is present in a contract concluded with an employee, this means that the employer is obliged to pay a monthly bonus to the person, and the result of the person’s activities will not play any role. In this case, such a payment belongs to the wage fund (WF) and does not belong to incentive payments. For those incomes that relate to occupational labor, the date when the income was received in fact is the last day of the month based on the results of which wages were accrued. Taking this into account, monthly bonuses that relate to labor protection should not be separately allocated in the second section of the reporting form.

Online magazine for accountants

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

Errors made during the generation of reporting data also entail the imposition of sanctions. If the deadlines for calculating taxes and transferring the amount to the budget are violated, penalties are imposed for each day of delay. The arrears identified in the calculation must be included in the budget.
If erroneous information is discovered by the taxpayer himself and the updated calculation is submitted in a timely manner after payment of the arrears, no fine will be assessed. Rubric “Questions and Answers” Question No. 1.

Stages of reflecting the premium in 6-personal income tax

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

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

Date of withholding of personal income tax on income in the form of a bonus (line 110 of form 6-NDFL) Personal income tax calculated on income in the form of a bonus is withheld on the date of its actual payment (paragraph 1, clause 4, article 226 of the Tax Code of the Russian Federation).

6-personal income tax for the 1st quarter of 2018: new form and examples of filling out

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

Examples of recording bonuses To facilitate understanding, we will record several types of one-time bonuses in various cases:

06/09/2017, on the last working day of the week - Friday - the company's employees received holiday bonuses for June 12 - Russia Day in the amount of 200,000 rubles. Personal income tax of which amounted to 26,000 rubles.

Bonus in 6-NDFL

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

the dates of the month when the bonus was received and the tax was withheld;
the limit term that is established for making transfers to the state budget;
the amount of income received by the employee;
amount of tax withheld.

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

according to the dates when the actual payment was made;
line by line when the amounts of withheld tax should be transferred to the budget.

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

Filling out the 6-personal income tax for the 1st quarter of 2018 using an example

Attention

Ivanova A. Yu. (Standard personal income tax deductions were not provided to individuals.) Month of income accrual, rub. Type of income Amount of accrued income, rub. Personal income tax (13%), rub. Income payment date January 2017 Salary 20,000 2,600 02/10/2017 Monthly bonus 10,000 1,300 02/10/2017 February 2017 Salary 23,000 2,990 03/10/2017 Monthly bonus 12,500 1 625 03/10/2017 March 2017 Salary 22,300 2,899 04/10/2017 Monthly bonus 11,700 1,521 04/10/2017 April 2017 Salary 25,000 3,250 05/10/2017 Monthly bonus 14,500 1,885 05/10/2017 May 2017 a 24,500 3,185 06/09/2017 Bonus based on the results month 14,000 1,820 06/09/2017 June 2017 Salary 28,000 3,640 07/10/2017 Monthly bonus 17,800 2,314 07/10/2017 TOTAL: X 223,300 29,029 X In addition, the employee was paid:

04/05/2017

– bonus for 2016 in the amount of 30,000 rubles.

Quarterly bonus in 6-NDFL 2018 - how will we reflect it?

Thus, financiers believe (taking into account the position Supreme Court, set out in the Determination of April 16, 2015 No. 307-KG15-2718), that for bonuses related to wages (1) and not related to it (2), this date will be different. For bonus payments of the 1st type, the date of actual receipt of income is determined according to the “salary” rules established by clause 2 of Article 223 of the Tax Code of the Russian Federation. That is, in the personal income tax base, such income is recognized on the last day of the month for which it is accrued.

Important

But there is one BUT here! For monthly bonuses this procedure is absolutely applicable. But what if the bonus is issued for a quarter or a longer period of time (for example, a year)? Previously, the Federal Tax Service of Russia believed that in this case it is necessary to focus on the date of signing the order for the payment of the quarterly (annual) bonus (letter dated January 24, 2017 No. BS-4-11/1139). That is, on the last day of the month to which the order is dated, income must be recognized.

The procedure and timing for reflecting bonuses in 6-personal income tax in 2018

Info

Enterprises along with monthly charges wages and bonuses are paid to employees - rewards of an incentive nature. Additional amounts earnings are established by labor and collective agreements and are systematic or one-time in nature. Depending on the type of bonus payments, different procedures for determining the retention period are applied.

In the article we will talk about how bonuses are reflected in 6 personal income taxes, and consider examples of calculations. Persons preparing Form 6-NDFL reports The form is submitted by organizations or individual entrepreneurs that make payments to individuals and are responsible for personal income tax calculation, payment of amounts to the budget. The calculation contains information about income accrued to employees, including taxable incentive payments.
The form is submitted quarterly and at the end of the annual period.

Bonuses in 6-NDFL

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

One-time - issued as a one-time incentive upon the occurrence of a specified event.
Systematic - paid based on the results of work throughout the year constantly.

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

The day of receipt of actual income in the form of a bonus will be the date of its payment. The Ministry of Finance and the Federal Tax Service came to this opinion.

How to correctly reflect bonuses in 6-NDFL

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

In this case, the date on which the income arose is February 28, the tax withholding date is February 9, the deadline personal income tax payments– February 10. Line 020 of the report form must include the February bonus; the line codes 040 and 070 indicate the personal income tax that is withheld from the bonuses. Part of the OT also includes bonuses, which are issued quarterly or based on the results of the entire year, if management pays them for successful work.

In this case, accountants are faced with the question of which month the bonus payment relates to. Tax officials propose to proceed from the month in which the order for bonuses was issued for the organization.

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