04.01.2024

Reflection of financial assistance in 6 personal income taxes. Financial assistance: what is it?

Is it necessary to reflect the payment of financial assistance to an employee in section 2 of the 6-NDFL report?

Let's look at an example of how material assistance is reflected in 6-personal income tax. The main condition is that the payment was not made on the dates established by the company for the payment of advance payments and wages.

Question: Is it necessary to reflect in section 2 of the 6-NDFL report the payment of financial assistance to an employee in the amount of no more than 4,000 rubles? The payment was not made on the dates established by the company for the payment of advances and wages.

Answer: Income that is not completely exempt from taxation, but only within the limits of the norms, is reflected in the 6-NDFL calculation in the same way as in the 2-NDFL certificate. That is, include the entire amount of financial assistance paid as part of your income, and reflect the part that is not subject to personal income tax as deductions.

The date of actual receipt of income in the form of financial assistance is the day of actual payment. Indicate this date on line 100 of section 2 of form 6-NDFL.

This procedure can also be applied to reflect financial assistance completely reduced by deduction. In this case, in section 2 indicate:

on line 100 - 09/05/2016;
on line 110 - 00.00.0000;
on line 120 - 00.00.0000;
on line 130 - 3000 rubles;
on line 140 - 0 rub.

At the same time, we inform you that, based on the provisions of Articles 21 and 24 of the Code, a tax agent has the right to contact the tax authority at the place of its registration to receive clarification on filling out the calculation in Form 6-NDFL, taking into account specific situations.

Rationale

How to reflect financial assistance in 6-NDFL

The answer to this question depends on the type of standardized income.

Gifts, prizes,financial assistance in 6-NDFL

For example, on March 14, the organization provided an employee with financial assistance in the amount of 3,000 rubles. Then the same employee again applied for financial assistance, and on June 6 he was paid another 5,000 rubles. The total amount of financial assistance is 8,000 rubles. RUB 4,000 is exempt from taxation. The amount of personal income tax that must be withheld when paying the second financial assistance is 520 rubles. (8000 rub. - 4000 rub. ? 13%).

In the calculation for the first quarter, financial assistance up to 4,000 rubles in 6-NDFL, paid in March, is reflected:

in section I:

on line 020 - 3000 rubles;
on line 030 - 3000 rubles;

in section II:

on line 100 - 03/14/2016;
on line 110 - 03/14/2016;
on line 120 - 03/15/2016;
on line 130 - 3000 rubles;
on line 140 - 0 rub.

In the calculation of 6-NDFL for the half-year, both payments are reflected:

on line 020 - 8000 rubles;
on line 030 - 4000 rubles;

in section II:

on line 100 - 06/06/2016;
on line 110 - 06/06/2016;
on line 120 - 06/07/2016;
on line 130 - 5000 rubles;
line 140 - 520 rub.

Thus, based on the results of the first quarter, financial assistance is reflected as a payment that is completely exempt from taxation. And at the end of the six months - as a payment exempt from taxation within the limits established by paragraph 28 of Article 217 of the Tax Code of the Russian Federation.

The organization's wage regulations provide for a lump sum payment for vacation and financial assistance, which is paid along with vacation pay. Financial assistance up to 4000 rubles. not subject to personal income tax. If the amount is greater, then personal income tax is withheld. Experts from the GARANT Legal Consulting Service examined how to reflect the amounts paid in 6-NDFL

05.09.2016

Procedure for filling out form 6-NDFL

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

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

Calculation 6-NDFL is filled out based on accounting data for income accrued and paid to individuals by a tax agent, tax deductions provided to individuals, calculated and withheld personal income tax contained in tax accounting registers (clause 1.1 of the Procedure). Let us remind you that tax agents maintain tax accounting registers for personal income tax in accordance with clause 1 art. 230 Tax Code of the Russian Federation.

The 6-NDFL calculation contains two sections:

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

If section 1 of Calculation 6-NDFL is filled out with an accrual total for the first quarter, six months, nine months and a year, then section 2 of Calculation 6-NDFL for the corresponding reporting period reflects those transactions that were carried out during the last three months of this reporting period (see, for example , letters Federal Tax Service of Russia dated April 27, 2016 No. BS-4-11/7663, dated March 24, 2016 No. BS-4-11/5106, dated 02/18/2016 No. BS-3-11/650@). This circumstance causes a possible discrepancy between the indicators of section 1 and section 2 of the 6-NDFL Calculation (see also letter Federal Tax Service of Russia dated March 28, 2016 No. BS-4-11/5278@).

The procedure for filling out individual lines of section 2 of Calculation 6-NDFL is explained by the tax service (see, for example, letters Federal Tax Service of Russia dated June 20, 2016 No. BS-4-11/10956@, dated May 30, 2016 No. BS-4-11/9532@, dated May 24, 2016 No. BS-4-11/9248, dated 05/17/2016 No. BS-4-11/8718@, dated March 28, 2016 No. BS-4-11/5278@, dated March 24, 2016 No. BS-4-11/5106, dated March 18, 2016 No. BS-4-11/4538@, dated 02/12/2016 No. BS-3-11/553@, dated January 20, 2016 No. BS-4-11/546@):

line 100 of section 2 “Date of actual receipt of income” is filled in taking into account the provisions Art. 223 Tax Code of the Russian Federation;
line 110 of section 2 “Tax withholding date” is filled out taking into account the provisions clause 4 art. 226 And clause 7 art. 226.1 Tax Code of the Russian Federation;
line 120 of section 2 “Tax payment deadline” is filled out taking into account the provisions clause 6 art. 226 And clause 9 art. 226.1 Tax Code of the Russian Federation.

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

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

In general cases, the date of actual receipt of income in cash is defined as the day of payment (transfer to a bank account) of such income ( pp. 1 clause 1 art. 223 Tax Code of the Russian Federation).

Based clause 4 art. 226 Under the Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon actual payment.

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

One-time payment for vacation

Any special procedure for calculating, withholding and paying personal income tax on lump sum payments for annual leave Chapter 23 The Tax Code of the Russian Federation is not provided for.

Income in the form of a lump sum payment for annual leave, we believe, represents, in essence, incentive payment.

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

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

However, according to the opinion of the Ministry of Finance of Russia, expressed in letter No. 03-04-06-01/383 dated November 12, 2007, for the purposes of application clause 2 art. 223 In the Tax Code of the Russian Federation, income in the form of remuneration is understood as direct remuneration for performed labor duties. In this regard, the date of actual receipt of income in the form of an incentive payment (in the letter - bonus) should be determined in accordance with pp. 1 clause 1 art. 223 Tax Code of the Russian Federation as the day of payment of this income. This position was confirmed by the Russian Ministry of Finance in letter dated March 27, 2015 No. 03-04-07/17028, which is a response to a request from the Federal Tax Service of Russia.

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

line 100 “Date of actual receipt of income” indicates the day of payment (transfer) of the lump sum payment for vacation according to pp. 1 clause 1 art. 223 Tax Code of the Russian Federation;
clause 4 art. 226 Tax Code of the Russian Federation);
clause 6 art. 226 Tax Code of the Russian Federation).

Financial assistance for vacation

Based clause 28 art. 217 The Tax Code of the Russian Federation is not subject to personal income tax financial assistance provided by employers to their employees, as well as to their former employees who resigned due to retirement due to disability or age, not exceeding 4,000 rubles per tax period. Thus, income in the form of material assistance, the amount of which does not exceed 4,000 rubles, is not taken into account when determining the tax base for personal income tax and, as a consequence, when calculating the tax in question.

In the above clause 2 art. 230 The Tax Code of the Russian Federation clearly states that the calculation in Form 6-NDFL is filled out only in relation to calculated and withheld tax amounts. Therefore, if the total amount of financial assistance paid by an organization to an employee in the tax period (during the calendar year) does not exceed 4,000 rubles, then such income should not be included in the calculation in Form 6-NDFL (since tax is not calculated in respect of them ). This conclusion is consistent with the position of the Federal Tax Service of Russia, set out in letters dated March 24, 2016 No. BS-4-11/5106 and dated March 23, 2016 No. BS-4-11/4901, which states that income not subject to taxation (exempt from taxation) listed in Art. 217 Tax Code of the Russian Federation are not reflected in the calculation according to Form 6-NDFL.

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

Financial assistance is a social payment that is not related to wages (clause 3 of the Regulations on the specifics of the procedure for calculating average wages, approved resolution Government of the Russian Federation dated December 24, 2007 No. 922). We believe that based on this, the Federal Tax Service of Russia explained in letter No. BS-4-11/8568@ dated May 16, 2016 that the date of actual receipt of income in the form of financial assistance is considered the day the income is paid, including the transfer of income to the taxpayer’s accounts in banks or by his instructions to third party accounts, referring to pp. 1 clause 1 art. 223 Tax Code of the Russian Federation. In this case, tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment ( clause 4 art. 226 Tax Code of the Russian Federation), and transfer - no later than the day following the day of payment of income to the taxpayer ( clause 6 art. 226 Tax Code of the Russian Federation).

Thus, financial assistance for vacation is reflected in section 2 of Calculation 6-NDFL in the same way as a lump sum payment for vacation:

line 100 “Date of actual receipt of income” indicates the day of payment (transfer) of financial assistance for vacation according to pp. 1 clause 1 art. 223 Tax Code of the Russian Federation;
on line 110 “Date of tax withholding” the same date is indicated as in line 100, that is, the date of payment ( clause 4 art. 226 Tax Code of the Russian Federation);
line 120 “Tax payment deadline” indicates the day following the date of payment of the income in question ( clause 6 art. 226 Tax Code of the Russian Federation).

Note, as mentioned above, the calculation in form 6-NDFL is filled out only in relation to calculated and withheld tax amounts (namely tax, not income). When calculating personal income tax on amounts of material assistance, personal income tax is calculated only on the difference between the assistance actually paid and 4,000 rubles. Consequently, Calculation 6-NDFL should include only data on income from which tax is actually calculated (i.e., precisely the part of material assistance that is actually subject to taxation, and not the entire amount of material assistance).

Vacation pay

Average earnings saved for the period of annual leave are not remuneration in the sense of clause 2 art. 223 Tax Code of the Russian Federation, since the vacation period refers to rest time, that is, the time during which the employee does not perform any work duties ( Art. Art. 106, 107 , 114 , 139 Labor Code of the Russian Federation). Therefore, the date of actual receipt of income when paying vacation pay to an employee is determined according to the rules pp. 1 clause 1 art. 223 Tax Code of the Russian Federation - on the day of its payment (transfers to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties) (see letters Ministry of Finance of Russia dated January 26, 2015 No. 03-04-06/2187, dated June 6, 2012 No. 03-04-08/8-139 , letter Federal Tax Service of Russia dated October 24, 2013 No. BS-4-11/190790, resolution Presidium of the Supreme Arbitration Court of the Russian Federation dated 02/07/2012 No. 11709/11).

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

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

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

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

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

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

Employers have the right to provide financial support to their employees. If financial assistance is subject to personal income tax, it should be shown in 6-NDFL. You will learn how to reflect financial assistance in 6-personal income tax from illustrative examples.

Depending on the type and purpose of financial assistance, the accountant reflects it in Form 6-NDFL. Possible options: the entire amount of assistance is reflected in the calculation; financial assistance is not recorded in 6-NDFL.

Option No. 1. Full reflection of material assistance in 6-NDFL. Filling example

The watchman O. T. Abramov had a son. The director of Signal LLC, where Abramov works, paid the young father financial assistance in the amount of 73,000 rubles. According to the interpretation of clause 8 of Art. 217 of the Tax Code of the Russian Federation 50,000 rubles are not subject to personal income tax. And the tax must be calculated on the excess amount ((73,000 - 50,000) x 13% = 2,990 rubles). Aid was issued to Abramov on July 5, 2017.

Section 1:

line 010 (bet) - 13

line 020 (benefits issued to Abramov) - 73,000

line 030 (non-taxable amount) - 50,000

line 040 (calculated personal income tax from financial assistance to Abramov) - 2,990

line 070 (amount of tax withheld from financial aid) - 2,990

Section 2:

line 100 (income of watchman Abramov is recognized) - 07/05/2017

line 110 (personal income tax withheld from the benefits of watchman Abramov) - 07/05/2017

line 120 (personal income tax must be sent to the tax office account no later than this date) - 07/06/2017

line 130 (amount of financial assistance) - 73,000

line 140 (withheld tax) - 2,990

Option No. 2. Financial assistance is not fixed

There are a number of payments on which personal income tax is not paid. There is no need to calculate tax on material assistance (Article 217 of the Tax Code of the Russian Federation):

In connection with the death of an employee (paid to relatives) or the death of family members of a retired employee;

Due to a natural disaster or emergency;

Persons injured as a result of terrorism;

In connection with the birth of a child (maximum payment - 50,000 rubles), etc.

Example. The watchman O. T. Abramov had a son. The company provided financial support in the amount of 47,000 rubles to the young father. According to the content of paragraph 8 of Art. 217 of the Tax Code of the Russian Federation 50,000 rubles are not subject to personal income tax. The assistance paid does not exceed the limit, so this amount is not recorded in 6-NDFL. Tax on financial assistance is not calculated.

Current legislation does not prohibit an employer from providing financial assistance to its employees (hereinafter referred to as financial assistance). In paragraphs 2.2.2.1 section 2 GOST R 52495-2005, approved. Prospect of the Federal Agency for Technical Regulation and Metrology dated December 30, 2005 No. 532-st, contains a definition of material assistance (hereinafter referred to as financial assistance) as a socio-economic service consisting of providing clients with funds, food, sanitation products, etc. .

Financial assistance is one-time in nature and is paid at the request of the employee based on the order of the manager. It can be related, for example:

with damage caused by a natural disaster;
with retirement due to disability or age.

Such payments are not included in wages, as they are not of an incentive or compensatory nature. They are aimed at supporting an employee in a difficult life situation.

Form 6-NDFL

All persons who are recognized as tax agents (Article 226, 226.1 of the Tax Code), starting from 01/01/2016, are required to submit quarterly Form 6-NDFL to the tax authorities at the place of registration (Federal Tax Order No. ММВ-7-11/450@).

The calculation is compiled on an accrual basis, with the 1st section being formed on an accrual basis, and the 2nd section reflects only the information that corresponds to the quarter of the period for which the information is submitted.

The calculation form consists of:

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

Features of accounting for material assistance in personal income tax

The possibility of issuing financial assistance must be taken into account in the regulations and documents of the organization: regulations on remuneration, collective agreement and (or) in the employment contract with the employee.

In personal income tax, financial assistance is considered as an economic benefit, which forms an object of taxation (Articles 208, 209, 210 of the Tax Code of the Russian Federation). But its social status allows it to exempt from taxation either certain types of financial assistance (Article 217 of the Tax Code of the Russian Federation), or certain amounts within the limit. For example:

with the birth of a child - exempt from tax, but not more than 50,000 rubles. per child;
with the death of an employee or a member of his family - exempt from tax;
with damage caused by a natural disaster - exempt from tax;
with retirement due to disability or age - exempt from tax, but not more than 4,000 rubles;
on other grounds - exempt from tax, but not more than 4,000 rubles.

How to reflect financial assistance in 6-NDFL

In cases where the amount of financial assistance is not subject to taxation, the tax agent has the right not to reflect it in the calculation of 6-NDFL. And in payments that have a limit, you need to indicate the entire amount of financial assistance and the tax deduction attributable to it.

The date of receipt of income in the form of financial assistance is the day of payment of money, or the day of transfer of income in kind (clause 1 of Article 223 of the Tax Code of the Russian Federation).

Since such payment is usually made during the inter-payment period, on the basis of a separate payment document, financial assistance in 6-NDFL (Section 2) is reflected in separate lines 100, 110 and 120.

Reflection of material assistance in 6-NDFL: example of filling

Let’s assume that on July 21, 2017, due to the difficult financial situation of the employee, he was accrued and paid financial assistance in the amount of 5,000 rubles, of which 4,000 rubles are not taxable. (clause 28) Art. 217 of the Tax Code of the Russian Federation, deduction code 2760 “Financial assistance provided by employers to their employees” acc. from the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/387@). In the 6-NDFL report, financial assistance, 4,000 rubles must be indicated in the tax deduction amount field.

Step 1. In Form 6-NDFL (if there is no other data for the reporting period), in column 020, indicate the amount of financial assistance.

Step 2. In field 030, enter the limit value.

Step 3. In field 100, indicate the date when the financial aid was issued. In field 110 - when the tax is withheld (cannot be earlier than the previous number). In field 120 - the date of tax transfer. In the example, January 25 is Friday, so the tax is transferred on Monday, January 28.

The final form 6-NDFL will look like this.

Form 6-NDFL

The calculation form consists of:

Title page.

In personal income tax, financial assistance is considered as an economic benefit, which forms an object of taxation (Articles 208, 209, 210 of the Tax Code of the Russian Federation). But her social status allows her to exempt certain types of financial assistance from taxation (Art.

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

217 of the Tax Code of the Russian Federation), or individual amounts within the limit. For example:

with the birth of a child - exempt from tax, but not more than 50,000 rubles. per child;

28) Art. 217 of the Tax Code of the Russian Federation, deduction code 2760 “Financial assistance provided by employers to their employees” acc. from the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/387@). In the 6-NDFL report, financial assistance, 4,000 rubles must be indicated in the tax deduction amount field.

Letter from the Federal Tax Service
No. BS-4-11/21695@ dated 11/16/2016

The Federal Tax Service reviewed the request<…>on the procedure for reflecting in the calculation of the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL), the amount of income in kind paid to a former employee of the organization, and reports the following.

In accordance with paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), tax agents submit to the tax authority at the place of their registration a calculation of the amounts of personal income tax calculated and withheld by the tax agent (hereinafter referred to as the calculation in form 6-NDFL ), for the first quarter, half a year, nine months - no later than the last day of the month following the corresponding period, for a year - no later than April 1 of the year following the expired tax period, in the form, formats and in the manner approved by the order of the Federal Tax Service of Russia dated 10.14.2015 N ММВ-7-11/450@ "On approval of the form for calculating the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL), the procedure for filling it out and submitting it, as well as the format for presenting the calculation of the amounts of tax on income of individuals calculated and withheld by a tax agent in electronic form."

Section 1 of the calculation in form 6-NDFL is filled out with an accrual total for the first quarter, half a year, nine months and a year.

How to reflect financial assistance in form 6-NDFL?

Section 2 of the calculation in Form 6-NDFL for the corresponding reporting period reflects those transactions that were carried out over the last three months of this reporting period.

Subparagraph 2 of paragraph 1 of Article 223 of the Code establishes that when receiving income in kind, the date of actual receipt of income is determined as the day of transfer of income in kind.

According to paragraphs 4 and 5 of Article 226 of the Code, when income is paid to a taxpayer in kind, the calculated amount of tax is withheld by the tax agent at the expense of any income paid by the tax agent to the taxpayer in cash. If it is impossible to withhold the calculated amount of tax from the taxpayer during the tax period, the tax agent is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to notify the taxpayer and the tax authority at the place of his registration in writing about the impossibility of withholding the tax, about the amounts of income from which tax was not withheld and the amount of tax not withheld.

In the situation under consideration, the organization transferred a television worth 10,000 rubles to a former employee on June 20, 2016. No other income payments were made to this individual.

In section 2 of the calculation in form 6-NDFL for the first half of 2016, this operation should be reflected as follows:

line 100 indicates 06/20/2016;

on lines 110, 120 - 00.00.0000;

on line 130 - 10,000;

on line 140 - 0.

Regarding the question of the procedure for applying the provisions of Article 126.1 of the Code in case of a different procedure for filling out the calculation in Form 6-NDFL, we inform you that, in the opinion of the Federal Tax Service of Russia, the basis for bringing to responsibility provided for in paragraph 1 of Article 126.1 of the Code is, in particular, the unreliability of information, made as a result of an arithmetic error, distortion of total indicators, other errors entailing adverse consequences for the budget in the form of non-calculation and (or) incomplete calculation, non-transfer of tax, violation of the rights of individuals (for example, rights to tax deductions).

Acting State Advisor of the Russian Federation, 2nd class S.L. BONDARCHUK

Expert commentary

Unwithheld personal income tax from a gift in 6-NDFL: how to reflect?

The Federal Tax Service of Russia explained how to fill out form 6-NDFL when transferring a gift to an individual, if there were no other payments in his favor, and it is impossible to withhold personal income tax (see also letter of the Federal Tax Service of Russia dated 01.08.2016 N BS-4-11/13984@).

Example. Reflection of the donation of property in form 6-NDFL.

On June 20, 2016, the organization donated a television worth 10,000 rubles to a former employee, a tax resident of the Russian Federation. In form 6-NDFL for six months...

Expert "NA" I.S. Sergeeva

Types and conditions for providing financial assistance

Financial assistance is one-time in nature and is paid at the request of the employee based on the order of the manager. It can be related, for example:

Such payments are not included in wages, as they are not of an incentive or compensatory nature. They are aimed at supporting an employee in a difficult life situation.

Form 6-NDFL

The calculation form consists of:

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

Features of accounting for material assistance in personal income tax

with the birth of a child - exempt from tax, but not more than 50,000 rubles.
Accrual and payment of financial assistance, reflected in 6-NDFL

per child;
with the death of an employee or a member of his family - exempt from tax;
with damage caused by a natural disaster - exempt from tax;
with retirement due to disability or age - exempt from tax, but not more than 4,000 rubles;
on other grounds - exempt from tax, but not more than 4,000 rubles.

How to reflect financial assistance in 6-NDFL

Reflection of material assistance in 6-NDFL: example of filling

Step 1. In Form 6-NDFL (if there is no other data for the reporting period), in column 020, indicate the amount of financial assistance.

Step 2. In field 030, enter the limit value.

Step 3. In field 100, indicate the date when the financial aid was issued. In field 110 - when the tax is withheld (cannot be earlier than the previous number). In field 120 - the date of tax transfer. In the example, July 21 is Friday, so the tax is transferred on Monday, July 24.

The final form 6-NDFL will look like this.

2106

1 0 0

If you find an error, please select a piece of text and press Ctrl+Enter.

Reflection of financial assistance in 6 personal income taxes. Financial assistance: what is it?

Is it necessary to reflect the payment of financial assistance to an employee in section 2 of the 6-NDFL report?

How to reflect financial assistance in 6-NDFL

Procedure for filling out form 6-NDFL

One-time payment for vacation

Financial assistance for vacation

Vacation pay

Option No. 1. Full reflection of material assistance in 6-NDFL. Filling example

Section 1:

Section 2:

Option No. 2. Financial assistance is not fixed

Form 6-NDFL

Features of accounting for material assistance in personal income tax

How to reflect financial assistance in 6-NDFL

Reflection of material assistance in 6-NDFL: example of filling

Form 6-NDFL

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

How to reflect financial assistance in form 6-NDFL?

Unwithheld personal income tax from a gift in 6-NDFL: how to reflect?

Types and conditions for providing financial assistance

Form 6-NDFL

Features of accounting for material assistance in personal income tax

Accrual and payment of financial assistance, reflected in 6-NDFL

How to reflect financial assistance in 6-NDFL

Reflection of material assistance in 6-NDFL: example of filling

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