Since 2016, the procedure for withholding income tax when an employee goes on vacation has changed. Considering that the employer acts as a tax agent in this case, it is worth figuring out how to withhold personal income tax from vacation pay, when to pay to the budget in 2018, and what date is recognized as the moment of receipt of income.

Right to vacation

If an employee is hired under , then the employer is obliged to provide him with paid rest annually for 28 calendar days. This is the so-called main leave, and some categories employed in dangerous or harmful working conditions are also entitled to additional leave for a period of at least 7 calendar days.

An employee receives the right to vacation from a specific employer after he has worked continuously for the first six months, but with mutual agreement of the parties, he can go on vacation earlier. The employer's consent is not required to go on vacation earlier than six months if we are talking about women preparing to go on maternity leave; minors; who adopted a child under the age of three months. In such cases, only a statement from the employee is sufficient (Article 122 of the Labor Code of the Russian Federation).

Please note: labor laws do not apply to performers, so they are not entitled to leave at the expense of the employer.

At least three calendar days before the employee leaves for vacation, he must be paid vacation pay. The payment amount is calculated based on average daily earnings, which is multiplied by the number of vacation days. Income can be issued either in cash or by transfer to an individual’s card.

Responsibilities of a tax agent

Article 226 of the Tax Code of the Russian Federation obliges organizations and individual entrepreneurs from which an individual received income to withhold and transfer income tax to the budget. Vacation payments are subject to personal income tax at the same rate as wages:

• 13% of income if the worker is recognized as a Russian resident (stayed in the Russian Federation for at least 183 calendar days for 12 consecutive months)
• 30% of income if the employee is a non-resident.

In general, the tax agent transfers the income tax withheld from an individual to the Federal Tax Service at the place of his registration. If an organization has a separate division, then the tax withheld from its employees is transferred to the location of the OP. Individual entrepreneurs who are payers of UTII and PSN transfer personal income tax on income individuals at the place of conduct of the relevant activity. This follows from paragraph 7 of Article 226 of the Tax Code of the Russian Federation.

Important: for violation of the tax agent’s obligation to withhold and transfer income tax from wages, vacation pay and other payments, a fine is imposed under Article 123 of the Tax Code of the Russian Federation. The amount of recovery is 20% of the unwithheld or not transferred personal income tax amount.

When to transfer taxes to the budget

Before amendments were made to Article 226 (6) of the Tax Code of the Russian Federation, there was one general principle transfers Personal income tax and agents:

• no later than the day of issue when receiving cash at a bank cash desk or transferring it to an individual’s account;
• no later than the next day after the date of actual receipt of income, if they were paid in another way, for example, from cash proceeds.

Difficulties in the question of when to transfer personal income tax from vacation pay were explained by the fact that the legislation did not clearly define this point. The fact is that the norms of the Labor Code include vacation pay as part of the employee’s salary. Thus, Article 136 of the Labor Code of the Russian Federation “Procedure, place and timing of payment of wages” determines that payment for vacation is made no later than three days before its start.

However, the fact that vacation pay belongs to the category of employee remuneration does not mean that the deadlines for transferring personal income tax from vacation pay to the Tax Code of the Russian Federation are given in paragraph 2 of Article 223. This provision applies only to the withholding of tax from wages, but not vacation pay. In particular, this opinion is contained in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02/07/2012 N 11709/11 in case N A68-14429/2009.

Now there should be no discrepancies when to pay personal income tax on vacation pay in 2018. Law No. 113-FZ of May 2, 2015 establishes that the transfer of personal income tax from payments to an employee must occur within the following deadlines.

Thus, to the question of when to pay personal income tax on vacation pay in 2018, there is now a clear answer: no later than the end of the month in which they were paid. In addition, the new deadlines for transferring personal income tax on vacation pay this year allow the accountant to pay income tax from several employees at once. This is especially true in the summer, when people go on vacation en masse. In addition, it is possible to pay in one payment order with income tax on vacation pay if they were paid in the same month.

Please note: Law No. 113-FZ of May 2, 2015 only changed the deadline for paying personal income tax on vacation pay in 2018, i.e. transferring it to the budget. And the calculation and withholding of income tax on vacation pay, as before, occurs upon their actual payment (Article 226 (4) of the Tax Code of the Russian Federation).

Examples of transferring personal income tax from vacation pay in 2018

Interested in what’s new in personal income tax on vacation pay in 2018, what changes? An example of income tax transfer is given using the following data:

The employee wrote an application for leave from June 6, 2018 for 28 calendar days. The vacationer must receive payments no later than three calendar days before the vacation, so the accountant must make the payment on June 1, 2018. In this case, personal income tax is paid no later than June 30, but earlier payment will also not be a violation.

Let's change the example a little: the employee goes on vacation from June 1, 2018. In this case, vacation pay must be paid no later than May 29, 2018. As you can see, the payment month is different here, so you must transfer income tax no later than May 31.

In letter dated April 15, 2016 No. 14-1/B-351, the Russian Ministry of Labor spoke on the issue of personal income tax on vacation pay in 2018, what changes are there. An example of calculations is associated with a situation where the holiday period falls on a non-working day on June 12. Should it be taken into account in the total duration of vacation? The Department believes that holidays falling during the vacation period are not included in the number of calendar days of vacation. Non-working holidays must be taken into account when calculating the average salary.

• issue of KEP as a gift 2 months
• account maintenance free of charge
• reminders about due dates and payments
• automatic filling of the declaration

Personal income tax for compensation for unused vacation

When an employee is dismissed, a situation often arises when he has unused vacation days left. According to the general rule of Article 127 of the Labor Code of the Russian Federation, in this case the employee must be paid monetary compensation for all unused vacation days. Another option is to provide leave followed by dismissal, but this is only possible upon a written request from the employee.

Is it possible to pay monetary compensation for unused vacation if the employee does not plan to quit? Article 126 of the Labor Code allows you to replace vacation with money, but only those days that exceed the usual duration of 28 calendar days. That is, we are not talking about regular, but about extended basic or additional leave.

In addition, there are personnel categories for which the issuance of monetary compensation without dismissal is prohibited by law:

• pregnant women and minors;
• those employed in jobs with harmful and/or dangerous working conditions (only in relation to additional paid leave).

Cash compensation is recognized as income of an individual and is subject to income tax. However, unlike vacation pay, personal income tax on this income is paid to the budget no later than the day following the day of payment.

In the 2-NDFL certificate, the income codes in 2018 will also differ:

• 2012 - vacation pay;
• 2013 - compensation for unused vacation.

In field 107 of the payment order you must indicate the tax period for which the tax or contribution is paid. From the contents of field 107 it should be clear for what period the tax is paid. Also, a specific date can be indicated in field 107. Recently, the Federal Tax Service issued a letter dated July 12, 2016 No. ZN-4-1/12498, in which it stated that tax agents should fill out several payment slips to pay personal income tax. According to the new rules for filling out payment slips, should field 107 be indicated now? Is it possible to continue making one payment? Let's figure it out.

Introductory information

Field 107 must be filled in to indicate the frequency of payment of the tax payment or the specific date for payment of the tax payment, if such a date is established by the Tax Code of the Russian Federation (clause 8 of the Rules, approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

In field 107 the 10-digit tax period code is entered. The first two characters are the tax payment period. For example, for quarterly - CV, monthly - MS, annual - GD.

The fourth and fifth digits are the tax period number. For example, if the tax is paid for August, “08” is indicated.

The seventh to tenth signs indicate the year. Dots are always placed in the third and sixth characters. For example – KV.03.2016.

New clarification from the Federal Tax Service on field 107

The letter of the Federal Tax Service dated July 12, 2016 No. ZN-4-1/12498 states that the tax agent should prepare several payment orders if personal income tax is transferred with different payment terms.

Thus, the Federal Tax Service, in fact, recommends new rules for filling out payment orders starting in July 2016. After all, there were no such demands from tax authorities before. However, after these recommendations appeared, accountants had questions about what exactly to enter in field 107.

What exactly should I indicate in field 107 now?

When paying personal income tax, tax legislation establishes several payment deadlines and for each of these deadlines there is a specific payment date (See “”).
Here are some examples.

Personal income tax from salary

Personal income tax on wages, bonuses and material benefits must be transferred to the budget no later than the day following the day of payment of income (paragraph 1, clause 6, article 226 of the Tax Code of the Russian Federation).

Example.
The employer paid wages for July to employees on August 4, 2016. In this case, the date of receipt of income will be July 31, the date of tax withholding will be August 4. And the last date when personal income tax should be transferred to the budget is August 5, 2016. Does this mean that you need to put 08/05/2016 on your payment slip?


Or can you indicate “MS.07.2016” in field 107 of the payment order to make it clear that this is a tax for July?

Personal income tax on sick leave and vacation pay

Personal income tax withheld from temporary disability benefits, benefits for caring for a sick child, as well as from vacation pay must be transferred no later than the last day of the month in which the income was paid (paragraph 2, paragraph 6, article 226 of the Tax Code of the Russian Federation).

Example.
The employee goes on vacation from August 25 to September 15, 2016. His vacation pay was paid on August 15. In this case, the date of receipt of income and the date of withholding personal income tax is August 15, and the last date when the tax must be transferred to the budget is August 31, 2016. Would it be correct to mark 08/31/2016 in field 107 of the personal income tax payment slip? Or should I indicate “MS.08.2016”?

The rules for filling out payment orders do not have a clear answer to these questions. Therefore, we will express our opinion on how to implement the new recommendations given in the letter of the Federal Tax Service dated July 12, 2016 No. ZN-4-1/12498.

Our opinion: rely on the month of income occurrence

We believe that there is no need to indicate a specific date in payment orders. After all, most likely, the main thing for tax inspectors is not to collect a lot of information about different dates, but to understand for what period the personal income tax was paid and compare it with the 6-personal income tax calculation. And if so, then accountants, in our opinion, need to rely specifically on the month in which the employees had taxable income.

To determine which month personal income tax applies to, refer to the date of recognition of income under Article 223 of the Tax Code of the Russian Federation. For example, for salaries, this is the last day of the month for which money is issued. For vacation and sick leave - the day of payment (Article 223 of the Tax Code of the Russian Federation). Let us explain with examples and samples of payment slips.

Wage

It follows from paragraph 2 of Article 223 of the Tax Code of the Russian Federation that wages become income on the last day of the month for which it is accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation). Therefore, enter in field 107 the number of the month for which the salary was accrued. Let's assume that an accountant prepares a personal income tax payment from wages for August. Then in field 107 he will indicate “MS.08.2016”. Even though the payment is drawn up in September. And this, in our opinion, will be correct.

Vacation pay

Vacation pay becomes income on the last day of the month in which they were paid (clause 6 of Article 223 of the Tax Code of the Russian Federation). For example, if you pay vacation pay to an employee in September, then in field 107 of the income tax payment slip, indicate “MS.09.2016”. Even if the vacation “shifts” to October.

Sick leave

Vacation pay becomes income on the last day of the month in which they are paid (clause 6 of Article 223 of the Tax Code of the Russian Federation). For example, if you pay vacation pay to an employee in October 2016, then in field 107 of the payment slip you need to fill in “MS.10.2016”. And thereby show that vacation pay was paid in the tenth month of 2016.

Material benefit

Sometimes employees receive income in the form of material benefits, for example, from a loan received. To transfer income tax from him in field 107 of the payment order, fill in the month on the last day of which the person gained material benefit. For example, if the material benefit from using the loan arose in November 2016, then fill out field 107 as follows:

Paying off debts: field 107

Tax agents are also required to fill out field 107 in situations where personal income tax debts are being repaid. If the organization repays the debt on its own initiative (voluntarily), then in field 107 indicate the month for which the debt is repaid. And in field 106 put the PO code. This code will mean that this is not a current payment, but a debt repayment. Let’s say, if you are paying off your personal income tax debt for April 2016, then make up your payment order like this:

How to fill out field 107 in ambiguous situations

Now let's look at several common situations for filling out field 107 when transferring personal income tax.

Situation 1. Salary and vacation pay at the same time

In August, the organization simultaneously issued salaries for July and vacation pay on the same day.

Solution. In relation to wages, the date of income is the last day of the month for which it is accrued. For vacation pay, this is the day the money is issued. Therefore, you need to make two payments. In field 107 for salary tax, enter “MS.07.2016”, and in field 107 for vacation pay tax - “MS.08.2016”. This will make it clear which month you are transferring tax for. And this approach will meet the new recommendations of tax authorities.

Situation 2. Salary and sick leave at the same time

In September, the organization simultaneously issued salaries for August and vacation pay on the same day.

Solution. In relation to wages, the date of income is the last day of the month for which it is accrued. For vacation pay, this is the day of payment Money. Therefore, you need to make two payments. In field 107 for salary tax, enter “MS.08.2016”, and in field 107 for vacation pay tax - “MS.09.2016”.

Situation 3. Vacation pay was issued in another month

Solution. In relation to vacation pay, the date of income is the day the money is issued. It doesn’t matter what month the employee takes a vacation. Therefore, in field 107 of the payment slip for the transfer of personal income tax from vacation pay, indicate “MS.08.2016”. That is, show that you issued the vacation pay in August 2016.

Situation 4. Salary and bonus at the same time

Situation 5: payments to contractors

The contractor was paid in September for services rendered in August.

Solution. The date of receipt of income under a civil contract is the day the money is issued. This day fell in September. Therefore, in the payment slip for personal income tax, in field 107, enter “MS.09.2016”.

Situation 6: daily allowance

In August, the employee received excess daily allowance related to his business trip. Personal income tax must be withheld from them. The advance report on the results of the business trip was approved in September 2016. The tax was withheld from the salary for September.

Solution. The date of receipt of income for excess daily allowance is the last day of the month in which the advance report for the business trip was approved (clause 6, clause 1, article 223 of the Tax Code of the Russian Federation). For wages, the date of income is the last day of the month for which the money was paid (clause 2 of Article 223 of the Tax Code of the Russian Federation). That is, in both cases it is the last day of the month. Therefore, in our opinion, you can make one payment and in field 107 mark “MS. 09.2016". After all, the tax authorities in their explanations did not say that the tax should be divided into different payments and with the same payment deadlines.

conclusions

There is also an opinion among accountants that after the appearance of the Federal Tax Service letter dated July 12, 2016 No. ZN-4-1/12498, payment slips should indicate specific dates no later than which the organization or individual entrepreneur must pay personal income tax. For example, personal income tax on vacation pay issued in September must be transferred by the end of the month. Therefore, in field 107 when paying personal income tax on vacation pay, you need to put “09/30/2016”. Personal income tax must be transferred from the paid salary the next day. This means that if the salary was issued, say, on September 5, then in field 107 you need to indicate the next day, that is, “09/06/2016”. This option also has a right to exist. Moreover, we do not rule out that it is correct and will not cause claims from the Federal Tax Service. But, unfortunately, there are no official explanations on this matter yet.

In our opinion, before making a final decision about what exactly to write in field 107, it still makes sense to ask for clarification from your Federal Tax Service. But in any case, keep in mind: inspectors do not have the right to fine the tax agent or charge penalties if the tax is paid on time and the payment falls into the budget.
Moreover, if a tax agent, for example, paid wages and vacation pay on the same day and filled out only one payment order, then this cannot be considered a violation or error if the payment goes to the budget at the correct BCC. Cm. " ". At the same time, we repeat that tax authorities most likely plan to correlate the data from field 107 with 6-NDFL calculations. And if the tax program cannot match the accrued and transferred tax, then the inspectorate may request clarification, ask to clarify the calculation or payment details.

Every worker has the right to annual paid rest of at least the duration established by law. Article 114 of the Labor Code of the Russian Federation also obliges the employer to preserve the employee’s place of work, position and average earnings during the vacation.

Labor Code of the Russian Federation on the timing of receiving vacation benefits

Annual paid leave is provided to every employee. This right is enshrined in law by the corresponding article of the Labor Code of the Russian Federation.

The duration of annual paid leave usually does not exceed 28 calendar days. Longer vacations are established for certain categories of workers, for example, for workers of the Far North, employees of hazardous industries, etc.

The legislator provided for the preservation of the average earnings of the working person during the annual rest period allotted to him. Payment for this period is set according to a formula.

By multiplying the number of days of rest by average earnings, the amount of vacation pay is determined. To calculate average daily earnings, a calculation period of 12 months is taken and payments are made only for the time actually worked. Disability benefits and various social benefits are not taken into account.

The period for which vacation pay is paid is established by Part 9 of Article 136 of the Labor Code of the Russian Federation. Vacation pay must be paid no less than 3 days before the start date of the vacation. Earlier you can pay vacation pay, but later you can’t. In case of delay in payment of benefits due to the fault of the enterprise, the employee is entitled to compensation.

It is also not very convenient to make a payment earlier than three days in advance. Various circumstances may arise in which going on vacation will have to be postponed (for example, illness). Therefore, it is optimal to accrue and pay vacation pay 3 days before the start date of the vacation.

Despite the fact that the above-mentioned article of the law does not specify the status (calendar or working) of these three days, there is a special letter from Rostrud (No. 1693-6-1 dated July 30, 2014), according to which the counting must be carried out in calendar days. Three calendar days before the start of the vacation, benefits must be paid.

Late payment of vacation pay

Administrative liability for an employer who did not notify the employee of the vacation entitlement to him by law or committed such a violation of the Labor Code of the Russian Federation as failure to pay vacation pay on time is provided for in Art. 5.27 Code of Administrative Offenses of the Russian Federation:

• for officials, a warning or fine from 1 to 5 thousand rubles;
• for entrepreneurs a fine of 1 to 5 thousand rubles;
• for organizations a fine of 30 to 50 thousand rubles.

Find out at what time he can count on vacation, working the right from the vacation schedule, the preparation of which everyone is notified against signature. If there is no such schedule, the employee writes a statement.

The vacation application was submitted less than 3 days before the expected vacation date

Most likely, such leave will not be issued: the employer will not have time to make calculations and pay vacation pay.

Although the Labor Code of the Russian Federation does not regulate the time for submitting an application for vacation, given that vacation pay must be paid 3 days before its start, the application must be submitted at least 4 days in advance. Otherwise, the employer simply will not have enough time to complete the registration and payment within the period established by law.

It is worth noting that in most cases it is not necessary to apply for annual paid leave. The fact is that enterprises draw up a vacation schedule, of which the employee is notified in advance, against signature.

When the deadline established by the schedule approaches, the director issues an order to grant vacation, and the accounting department calculates vacation pay based on it. The employee, having read the order, puts his signature on it as a sign of consent.

If an employee requires paid leave, but not at the time established by the vacation schedule, he must write an application at least 4-14 days before the expected date of departure.

Watch the video below about the timing of vacation pay:

If the last of three days before the issuance of vacation pay coincides with a weekend

As mentioned above, vacation pay must be issued no less than three days before the first day of vacation. The deadline for paying vacation pay in 2019 remains the same; no changes regarding the norms established by law have been adopted.

If the third day is a weekend or non-working day, the payment must be made taking this into account, that is, 4 or 5 days in advance. If the payment is made not through a cash register, but by non-cash transfer to bank card

, you need to take into account the working hours of banks. You may have to make the transfer earlier than 3 days before the start date of your vacation.

For example, an employee is scheduled to go on vacation starting May 10, 2017. His vacation pay must be paid no later than May 7. Considering that May 7 is Sunday, and May 6 is Saturday, the day of issue of benefits is shifted. Even if the accounting department works on Saturdays and makes a transfer to the card, the bank is not working, which means the employee will not receive the money. Therefore, payment of vacation pay must be made no later than May 4-5, 2017.

Ask questions in the comments to the article and get an expert answer

Salaries are transferred to employees twice a month under Article 136 of the Labor Code. In addition to the main income, no later than three days before the start of the vacation, the employer is obliged to pay vacation pay to individuals. face. The norm is regulated by Article 136 of the Labor Code.

To reflect this profit in the calculation, the following rules apply:

• The day of profit recognition corresponds to the date of its transfer to individuals. persons under Article 223 paragraph 1 subparagraph 1 of the Tax Code;
• Personal income tax on these remunerations is transferred to the treasury on the last day of the month in which they are paid under Article 226, paragraph 6 of the Tax Code.

The deadline for transferring income tax in this case differs from other remunerations, for which the tax is transferred to the budget no later than the day following the date of payment. Therefore, in the second part of report 6, vacation pay is formed in a separate block.

The procedure for reflecting payments

The procedure for reflecting vacation pay in report 6 is as follows:

• If they are accrued and transferred to individuals. persons separately from the main income, then they reflect 2 parts of the calculation in a separate block, since for them there are established deadlines for the transfer and payment of income tax;
• if vacation pay was paid along with the main salary (for example, with the subsequent dismissal of an individual), also indicate in separate columns of the second section. In this case, the transfer dates are the same, but the deadline for transferring income taxes is different.

In the second part of the declaration, vacation pay is reflected in separate fields, since the dates of transfer of personal income tax from earnings and these remunerations do not coincide. The norm is explained by tax authorities in BS 4-11-8312.

The first part of report 6 in column 20 will include the total amount of profit, the tax calculated on it on line 40 and the withheld income tax on line 70.

For the transition period, if the deadline for transferring the tax to the treasury falls on a weekend, they are guided by the general rules of transfer and apply the norms of Article 6.1, paragraph 7 of the Tax Code. In this case, it is transferred on the first weekday following it.

In part 1 of the report, the amounts of accrued profit (field 20), calculated and withheld income tax (columns 40 and 70, respectively) will be included in the period of remuneration payment. Part 2 of the calculation is completed in the next reporting quarter.

How to reflect carryover vacation pay in the 6 personal income tax declaration

The report reflects remuneration according to the general rules:

• Regardless of the date of transfer of income tax, accrued income, calculated and withheld income tax will fall into section 1 of report 6 in the payment period;
• the transfer of these remunerations is reflected in the second part of the declaration in a separate block according to the date of payment of remuneration and income tax.

In other words, carryover vacation pay should be reflected in report 6 of personal income tax according to the accrual period in the first section and payment in the second section in accordance with BS 4-11-9248.

The date of reflection of earnings is the last day of the month in which they are accrued. Vacation pay is paid on the day of payment according to the letter of the Ministry of Finance 03-04-06-2187.

The income tax withholding date coincides with the date of profit payment. The deadline for transferring personal income tax to the treasury is the last day of the month in which such profit is paid.

Let's give an example of filling out 6 personal income tax.

In the third quarter, revenues were paid on the following dates:

• July 10 – 25,000 (tax 3,250);
• August 21 – 47000 (tax 6110);
• Income tax is transferred to the treasury at the same time as payment;
• On September 29, vacation pay of 27,616 rubles was accrued. The payment to the employee was made on the next day, October 2.

In the 3rd quarter the profit amounted to:

25000+47000 = 72000 rubles.

Income tax on amounts: 3250 + 6110 = 9,360 rubles.

An example of filling out personal income tax with vacation pay for 9 months:

Amounts accrued on September 29 and paid on October 2 are not included in the 9-month report. They will be included in the annual declaration in both sections 1 and 2.

6 personal income taxes for the 3rd quarter will include vacation pay for October if they were paid in September.

When is income recalculation performed?

In practice, there may be cases when, after submitting a declaration to the fiscal authorities, the amounts are recalculated and an amendment is submitted.

This is done in two situations:

1. The accountant made a tax mistake and submitted incorrect information. In this case, immediately after discovering the error, correct the information and submit the correct calculation.
2. Recalculation of remunerations is justified by law. This will happen after the employee is recalled from vacation, if the employee quits, the vacation is postponed due to late remuneration. In this case, the amounts are included in the report for the period when the recalculation was performed. This standard is defined in BS 4-11-9248.

In practice, a situation is possible when an employee went on another vacation in July (in the 3rd quarter), and the payment was made in June for 3 days in accordance with the Labor Code (Article 136).

In such a situation, carryover vacation pay in the 6 personal income tax declaration is reflected for the six months in sections 1 and 2, because individuals. the entity made a profit in the second quarter.

Agents are required to withhold the tax on the day the income is transferred, and transfer it to the treasury no later than June 30. The amounts do not carry over to the 3rd quarter.

Payment of compensation followed by dismissal of an employee

In case of dismissal of an employee and accrual of compensation for vacation, a declaration is formed in accordance with the general rules (BS 3-11-2094).

The second section is filled out as follows:

• 100 – number of compensation transfer;
• 110 – income tax withholding number (coincides with column 100);
• 120 – the last day of the month when remuneration is paid;
• 130 and 140 are the amounts of profit and personal income tax, respectively.

The employee wrote a letter of resignation effective June 24. The calculated compensation is 25,000 rubles (income tax 3,250).

To properly reflect compensation, please refer to BS Letter 3-11-2094. Tax officials explained that this remuneration is reflected in the period in which the employee worked the last day.

The algorithm for filling out the report will be as follows:

• 20 – 25000;
• 40 and 70 – 3,250;
• 100 and 110 – June 24;
• 120 – June 30;
• 130 – 25 000;
• 140 – 3 250.

A sample report for this example:

Example of filling out a declaration for the 1st quarter

Let's look at an example of how to fill out a report if the vacation is in one period, the remuneration is transferred on time, and the deadline for transferring the tax to the treasury falls on a weekend.

The organization employs 8 people. Wage paid twice a month 27 – advance in the amount of 100,000 rubles, the rest of the earnings are transferred on the 15th next month. One employee is provided with a monthly deduction in the amount of 4,000 rubles.

Analytics for January:

• 12.01 – earnings for December were paid in the amount of 109,320;
• 26.01 – advance payment for January is transferred;
• 01/31 – income for January was accrued, tax – 30,680.

Analytics for February:

• 02/15 – earnings for January are listed – 109,320;
• 20.02 – vacation pay 27,314, tax 3,551 accrued and paid;
• 27.02 – advance payment for February was paid;
• 02.28 – earnings for February were accrued in the amount of 216,342 rubles, tax – 31,155.

Analytics for March:

• March 15, earnings for February were listed as 88,738;
• 20.03 – vacation pay was accrued and issued in the amount of 25,476 rubles, personal income tax 3,312;
• 27.03 – advance payment for March is transferred;
• 03/31 – earnings for March accrued: 227,143, personal income tax – 32,320.

For the 1st quarter, income was accrued in the amount of 736,275 rubles, Deductions amounted to 12,000 rubles, tax - 94,155 rubles. Rewards in the amount of 653,305 rubles were transferred.

Filling out section 1 of the report for the 1st quarter is as follows:

• 20 – 736275;
• 30 – 12000;
• 40 – 94155;
• 60 – 8;
• 70 –95827.

In section 2 we reflect the December carryover earnings:

• 100 – December 31;
• 110 – 12.01;
• 120 – 15.01;
• 130 – 240000;
• 140 – 30680.

We reflect January earnings:

• 100 – 31.01;
• 110 – 15.02;
• 120 – 16.02;
• 130 – 240000;
• 140 – 30680.

We reflect February accruals:

• 100 and 110 – 20.02;
• 120 – 28.02;
• 130 – 27314:
• 140 – 3551.

We reflect February earnings:

• 100 – 28.02;
• 110 – 15.03;
• 120 – 16.03;
• 130 – 216342;
• 140 – 27604.

The second part of the report for January - March does not include accruals paid on March 20, since the deadline for transferring income tax on vacation pay to 6 personal income taxes is the last day of the month (31.03) and falls on a weekend.

Therefore, the date for transferring amounts to treasuries moves to the first weekday after it, April 2. However, in the first part of the declaration they will be recorded as paid.

The second 6-month report for these amounts will be completed:

• 100 and 110 – 20.03;
• 120 – April 02;
• 130 – 25 476;
• 140 – 3 312.

Conclusion

The report was introduced more than 2 years ago, but questions still remain open. The reflection of vacation pay in 6 personal income taxes is associated with the date of their transfer, taking into account the date of transfer of the tax to the treasury. The information is not related to the period for which the amounts were accrued. If an error is detected, the accountant independently clarifies the information and submits a new report to the inspectorate before the end of the desk audit. This will prevent the drawing up of an act and the application of penalties.

The peak of vacations occurs in the 3rd quarter. Therefore, on the eve of submitting 6-personal income tax for 9 months, we consider it useful to remind accountants how vacation payments are reflected in personal income tax reporting.

Vacation pay in 6-NDFL

In order to correctly fill out 6-NDFL regarding the reflection of vacation pay, you need to understand when such income is considered received for personal income tax purposes and when tax should be transferred to the budget from this income.

So, vacation pay is considered received on the day of its payment, and the tax on these amounts must be transferred to the budget no later than the last day of the month in which they were paid (clause 1, clause 1, article 223, clause 6, article 226 of the Tax Code of the Russian Federation) . Thus, reflect vacation pay in 6-NDFL for 9 months like this.

• In Section 1:
• on page 020, indicate the entire amount of vacation pay (including personal income tax) paid for 9 months;
• on lines 040 and 070, indicate the amount of personal income tax on vacation pay paid for 9 months.
• In Section 2 of the calculation for 9 months, as a general rule, it is necessary to fill out as many blocks of lines 100 - 140 as the number of vacation pay payment dates that fell in July - September. But since September 30 is a Sunday, the deadline for paying personal income tax on September vacation pay falls already in October (10/01/2018). Accordingly, information about September vacation pay and personal income tax on them should fall into section 2 of the already annual 6-personal income tax (Letter of the Federal Tax Service dated 04/05/2017 No. BS-4-11/6420@).

On the lines themselves, enter the following:

• on pages 100 and 110 - the dates of payment of vacation pay for July and August;
• on page 120 - “07/31/2018” - for July vacation pay, “08/31/2018” - for August vacation pay;
• on line 130 - the amount of July/August vacation pay;
• on page 140 - personal income tax on July/August vacation pay.

If there was a recalculation of vacation pay

If in the 3rd quarter you, for any reason, recalculated vacation pay paid in the 1st or 2nd quarter, then the reflection of these amounts in the 6th personal income tax depends on in which direction the recalculation was made (Letter from the Federal Tax Service for Moscow dated March 12, 2018 No. 20-15/049940). If after recalculation the amount of vacation pay has increased, then reflect information about it in sections 1 and 2 of the 6-NDFL calculation for 9 months (except for the case when the recalculation was made in September - reflect this recalculation by analogy with September vacation pay). If, as a result of recalculation, the amount of vacation pay decreased, then the employer will have to submit an update for the period in which it was reflected. initial amount vacation pay.

Do not confuse vacation pay and compensation for unused vacation

Despite the fact that such compensation is paid to the resigning employee for vacation days not taken, it is not vacation pay. And for personal income tax purposes, compensation for unused vacation is considered received on the last day of work of the employee who quits (clause 2 of Article 223 of the Tax Code of the Russian Federation). And the tax on this compensation must be transferred no later than the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation). Taking into account these features, information about the amount of compensation paid and the tax on it should be reflected in 6-NDFL.

Sick leave in 6-NDFL

Information on the amounts of temporary disability benefits paid and personal income tax on them is reflected in 6-NDFL in a manner similar to the procedure for reflecting vacation pay.