6 personal income tax how to indicate sick leave. personal income tax

In the general case, for income in the form of wages, the date of actual receipt of income is the last day of the month for which the employee was accrued income (clause 2 of Article 223 of the Tax Code of the Russian Federation).

However, for vacation pay, this date is defined as the day of payment of income (letter of the Ministry of Finance of Russia dated January 26, 2015 No. 03-04-06/2187). Let us remind you that the employer-tax agent is obliged to pay vacation pay to the employee no later than 3 days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation).

The date of withholding personal income tax will coincide with the date of payment of income, because the tax agent is obliged to withhold tax from the income of an individual upon their actual payment (clause 4 of article 226 of the Tax Code of the Russian Federation).

The deadline for transferring personal income tax from vacation pay, i.e. The deadline when a tax agent must transfer the tax withheld from an individual is the last day of the month in which the employee’s vacation pay was issued.

How to reflect vacation pay in form 6-NDFL

Let's look at the procedure for filling out Section 1 and Section 2 of form 6-NDFL using an example.

Despite the fact that the form itself has changed somewhat (changes have been made to the Title Page), general principle filling out 6-NDFL remained the same. Therefore, the example we gave earlier is still relevant today.

Reflection of vacation pay in 6-NDFL: example

Information about holidays is given in the table. For convenience, we will assume that there were no other payments.

Both physical and legal entities must pay taxes in accordance with the requirements of current tax legislation. For example, employees who carry out activities on the basis of an employment agreement must pay personal income tax to the budget. The employer, as the tax agent of its employees, is obliged to calculate the amount of personal income tax in Form 6-NDFL.

This document must reflect all the employee’s income that he received while working for this employer. These include not only wages, but also vacation pay and sick leave. If an employee is paid an additional payment, this amount is also taxed.

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How should sick leave be issued in form 6-NDFL, and what rules are established by the current legal regulation?

Features of reflection

Current legislation provides for certain deadlines for the payment of sick leave benefits. In particular, the employer is obliged to calculate and transfer sick leave benefits to the employee’s account within 10 days from the moment the employee presents sick leave.

The employer is obliged to pay the amount of tax for the employee on the last day of the month during which the employee was sick and did not carry out his work duties. Accordingly, in form 6-NDFL, the reflection of a sick person has its own characteristics.

But before considering these features, you must first of all know what types of payments are taxed and, accordingly, should be reflected in form 6-NDFL.

Tax legislation states that income tax must be imposed on all types of benefits that are paid to an employee during his temporary disability. This rule does not cover only payments made during pregnancy and childbirth.

When filling out Form 6-NDFL, you must remember that the actual date of receipt of income (i.e., the day the payment was made to the employee) must coincide with the day the tax was withheld. A similar provision follows from the relevant articles of the Tax Code of the Russian Federation, according to which tax is withheld during the payment of sick leave benefits to an employee.

But the law also states that the employer is not obliged to make sick leave tax transfers for each employee of the enterprise. It is enough just to carry out a general calculation of this amount for the current month for all employees. The tax amount can be transferred to the budget in one payment.

If the last day of the calculation is a weekend or holiday, the tax amount can be transferred during the next business day.

Displaying sick leave in 6-NDFL:

Important information

The responsibility for filling out Form 6-NDFL lies with the accountant of a particular enterprise. To avoid any errors when entering data and registration of this document, you must first carefully read the official recommendations of the relevant tax officials. Below are the basic important information that may be useful while filling out this form.

You need to start filling out the document with the title page, when filling it out you should adhere to the following rules:

• All fields on the title page must be completely filled out. You do not need to enter only in the area located at the bottom right of the page: it is intended for tax service employees. Filling out the title page should begin on the left. If there is nothing to fill in in any cell, you need to put a dash in it.
• If this document is filled out by an individual entrepreneur, then you need to know that this business entity submits reports at the place of implementation economic activity. Accordingly, in the column intended to fill in the place of activity, you need to enter the code “320”.
• If the form is filled out by an individual entrepreneur, then his data must be entered in the appropriate line. In addition, he must also sign the document.
• If the calculation is carried out not by the employer, but by his representative, then in this case it is necessary to enter his data in the document, as well as indicate information that confirms that he has the appropriate authority.

When preparing and submitting a report, it is necessary to strictly adhere to the deadlines specified by law, otherwise the offender may be held accountable.

If the document is not transferred to the tax service personally by the employer, but is sent by mail, then in this case it is necessary to send it by registered mail with acknowledgment of receipt. It is also advisable to keep the receipt issued by the postal service, which confirms that the document was sent. If a digital form of document flow is used, the date of sending is recorded automatically.

For example, if an employee was sick during March, but for some reason sick leave benefits were accrued during April, then in this case this operation should not be reflected in the reporting documentation provided by the tax service for the first quarter. This data must be included in the half-year report.

If necessary:

• using the cumulative total method, the resulting amount must be entered on page 020;
• on pages 100 and 110 the dates of receipt by the citizen of benefits that are subject to taxation must be recorded;
• Paragraphs 130 and 140 should reflect information on taxes and income.

Current legislation states that temporary disability benefits are not part of an employee's salary. This is one of the types of social guarantees provided to employees.

The sick leave certificate in 6-NDFL must be filled out, taking into account the date of actual receipt of benefits. Moreover, in this case, the form and method of receiving this payment matters. In particular, if an employee receives payments using a bank card, then the day they were received is not the date the transfer was made, but the day when this transfer was credited to the employee’s account.

If the employee receives payment in cash through the employer’s cash desk (also if there is an appropriate payment order), then the day the benefit is received is the date it is paid. Moreover, in this case, the fact of receipt of payment is confirmed by the signature of the employee.

For example, an employee provided the employer with sick leave on April 26th. Calculation and payment of benefits were carried out on April 28th. In this case, the data must be filled out in the half-year report form.

The Tax Service has repeatedly given clarifications regarding the reflection of sick leave in the Personal Income Tax-6 form. According to the latest clarifications from the Federal Tax Service in 2019, sick leave for the period of time when benefits were assigned but not paid should not be reflected in the report.

For example, if an employee was sick throughout December and did not fulfill his work obligations, then in this case the payment of benefits is carried out in January of the next year and, accordingly, this fact should be reflected in the report for this period of time. Below is an example of filling out this document.

To a company employee 10.28.2016 temporary disability benefits were assigned, but the actual payment of the amount was made in December along with the employee’s salary. The benefit amount is 15,000 rubles.

In this case, the form must be completed as follows:

• in the first section you must indicate the amount of tax, as well as the amount of benefits;
• in line 040 fill in the amount of 1950 rubles;
• in line 060 indicates indicator 1;
• in line 070 you also need to fill in the amount of 1950 rubles;
• then you can fill out the second section, in lines 100 and 110 you need to indicate the date of payment and receipt of benefits;
• in line 130 you need to indicate the amount of the benefit;
• and in line 140 - the amount of tax, which is 1950 rubles.

Working in the 1C program

All data that must be reflected in form 6-NDFL is also filled out in 1C. At the same time, filling out data in this application has some features, which are presented below in examples.

For example, an employee began working at the enterprise on April 1, 2016. This month was completely worked out. In this case, the employee has a deduction for a child in the amount of 1,400 rubles. This fact must also be reflected in the program. Since the employee has worked for the entire month, in this case there will be no problems when filling out the data.

The employee fell ill and has not performed his work duties since 18.05. until 24.05. The sick note was submitted on May 25th. Accordingly, it is on this day that you need to enter data about receiving a sick leave into the 1C program.

In almost all companies, the payment of benefits is carried out along with wages. In this example, the payment is made monthly on the 10th. This fact should also be reflected in the 1C program.

After entering all the necessary data, the personal income tax amount is automatically calculated. But the deduction is double. This is primarily due to the fact that sick leave benefits are paid as early as the next month. In the above example, at the time of accrual of sick leave benefits, there is no salary yet, since it has not been accrued.

That is why the program uses 2 deductions, for May - it has not yet been applied, and for June - since the payment is made on June 10th.

When calculating wages for May, the program recalculates and removes the amount of the May deduction from sick leave and applies it to the amount of income that was received as wages. This is due to the fact that at the time the sick leave benefit was calculated, the salary had not yet been transferred; accordingly, the program does not know whether there will be further accruals and transfers during a given month or not.

After calculating the salary for May, the program removes the May deduction from sick leave and uses it in relation to the salary for May.

The tax amount in this example consists of the following parameters:

• tax calculated on wages;
• tax calculated on sick leave;
• Personal income tax also applies to sick leave, but is calculated in the Payroll document.

Payroll calculation for June also has some peculiarities. Since in this case the deduction for a given month has already been made on the sick leave, it will not be visible when calculating wages.

This example also shows the procedure for filling out the declaration for the 2nd quarter.

Specifically, the second section of the document has 4 groups of lines:

When drawing up a report, you need to be aware that the employer can reflect the data of the third section either in the second or fourth part. The only thing required condition– coincidence of the entered data in form 6-NDFL with the amount that was transferred to the budget as tax. This provision must be taken into account when drawing up and sending the declaration.

From the above we can conclude that the current legislation carefully regulates the procedure and rules for filling out form 6-NDFL. A sample of filling out this document can be found on the Internet. Moreover, these rules also apply upon termination of an employment agreement and upon dismissal of an employee.

Attention!

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

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The dates of actual receipt of income in the form of temporary disability benefits and personal income tax withholding from these amounts are recognized as the day of payment for sick leave. The date no later than which the amount of personal income tax on benefits must be transferred is the last day of the month in which the payment was made. Let's give an example of filling out 6-NDFL regarding sick leave.

Tax agents are required to submit to the inspectorate at the place of registration a calculation of the amounts of personal income tax calculated and withheld by the tax agent (hereinafter referred to as the Calculation, Form 6-NDFL) (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450 @), for the first quarter, half a year, nine months no later than last day the month following the corresponding period, for the year - no later than April 1 of the year following the expired tax period (clause 2 of Article 230 of the Tax Code of the Russian Federation).

Procedure for filling out 6-NDFL. Section 1

In accordance with the procedure for filling out 6-NDFL (hereinafter referred to as the Procedure) (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@), section 1 of form 6-NDFL indicates the amounts of accrued income generalized for all individuals, calculated and withheld tax on an accrual basis from the beginning of the tax period for the corresponding tax rate(Clause 3.1 of the Procedure).

According to clause 3.3 of the Procedure, section 1 of form 6-NDFL indicates:

• on line 010 - the corresponding tax rate using which the tax amounts are calculated;
• on line 020 - the amount of accrued income summarized for all individuals on an accrual basis from the beginning of the tax period;
• on line 040 - the amount of calculated tax summarized for all individuals on an accrual basis from the beginning of the tax period;
• on line 070 - the total amount of tax withheld on an accrual basis from the beginning of the tax period.

Procedure for filling out 6-NDFL. Section 2

Section 2 of Form 6-NDFL reflects the dates of actual receipt by individuals of income and withholding of tax, the timing of tax remittance, and the amounts of actually received income and withheld tax generalized for all individuals (clause 4.1 of the Procedure).

In accordance with clause 4.2 of the Procedure, section 2 of form 6-NDFL indicates:

• line 100 indicates the date of actual receipt of income reflected in line 130 (pay attention to the explanations of the Federal Tax Service of Russia (letters of the Federal Tax Service of Russia dated March 18, 2016 No. BS-4-11/4538@, dated November 24, 2015 No. BS-4-11/ 20483@) that line 100 is filled out taking into account the provisions of Article 223 of the Tax Code of the Russian Federation, which determine the date of receipt of income);
• on line 110 - the date of withholding personal income tax from the amount of income actually received reflected on line 130 (line 110 is filled out taking into account the provisions of clause 4 of article 226 and clause 7 of article 226.1 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia dated March 28, 2016 No. BS- 4-11/5278@));
• on line 120 - the date no later than which the personal income tax amount must be transferred (the specified date is determined in accordance with the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia dated March 24, 2016 No. BS-4- 11/5106, dated January 20, 2016 No. BS-4-11/546@));
• on line 130 - the generalized amount of income actually received (without subtracting the withheld tax) on the date indicated in line 100;
• on line 140 - the generalized amount of personal income tax withheld as of the date indicated in line 110.

If in relation various types incomes that have the same date of their actual receipt, there are different deadlines for tax transfer, then lines 100-140 are filled in for each tax transfer deadline separately.

We also note that in section 2 of form 6-NDFL for the corresponding reporting period, lines 100-140 reflect only those transactions that were carried out precisely in this reporting period. Transactions made in previous reporting periods are not reflected in this section (letter of the Federal Tax Service of Russia dated December 28, 2015 No. BS-4-11/23129@).

Sick leave in 6-NDFL

The date of actual receipt by an individual of income is defined 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 when receiving income in cash (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Payment of temporary disability benefits is a guarantee provided to employees in accordance with the law and is not related to labor activity employee. Temporary disability benefits are not part of remuneration (Articles 129, 183 of the Labor Code of the Russian Federation; Articles 5, 6 of Federal Law No. 255-FZ dated December 29, 2006; letter of the Ministry of Finance of Russia dated October 10, 2007 No. 03-04-06-01/ 349), therefore, in relation to determining the date of receipt of income in the form of temporary disability benefits, it is the provisions of the specified norm of the Tax Code that should be applied (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated April 10, 2015 No. 03-04-06 /20406, Federal Tax Service of Russia dated October 24, 2013 No. BS-4-11/190790).

The calculation of personal income tax amounts is carried out by the tax agent on the date of actual receipt of income (Article 223, paragraph 3 of Article 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 (clause 4 of Article 226 of the Tax Code of the Russian Federation) and transfer the amounts of calculated and withheld tax no later than the day following the day the income is paid to the taxpayer (clause 6 of Article 226 of the Tax Code RF). At the same time, when paying a taxpayer income in the form of temporary disability benefits, 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 (letter of the Ministry of Finance of Russia dated 02/01/2016 No. 03-04-06/4321) .

Taking into account all of the above, an example of filling out 6-NDFL will look like this.

Situation 1

The employee submitted a certificate of incapacity for work on April 26, 2016. He was awarded temporary disability benefits in the amount of 10,000 rubles. and paid on 04/28/2016.

Form 6-NDFL for the six months indicates (hereinafter we proceed from the assumption that the organization has no other accruals and payments since January):

• on line 010 - rate 13%;
• on line 020 - 10,000 rubles;
• on line 100 - 04/28/2016 (the date of actual receipt of income, determined in accordance with subparagraph 1, paragraph 1, article 223 of the Tax Code of the Russian Federation, that is, the day the benefit was paid);
• on line 110 - 04/28/2016 (date of withholding personal income tax from the benefit amount in accordance with clause 4 of article 226 of the Tax Code of the Russian Federation);
• on line 120 - 05/04/2016 (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, but due to the fact that 04/30/2016 is a day off (Saturday), based on p. 7, Article 6.1 of the Tax Code of the Russian Federation, the deadline for tax transfer is postponed to 05/04/2016 (the date no later than which the amount of personal income tax must be transferred to the budget when paying benefits for temporary disability)); also, in the author’s opinion, it would not be incorrect to indicate the date 04/28/2016 in this line, since a violation of the condition “no later than the last day of the month in which such payments were made” does not occur in this case;
• on line 130 - the generalized amount of income actually received (without subtracting the withheld tax) on the date indicated in line 100 (in this case, 10,000 rubles);
• on line 140 - the generalized amount of personal income tax withheld as of the date indicated in line 110 (in this case, 1300 rubles).

Situation 2

The employee submitted sick leave on April 26, 2016. He was awarded temporary disability benefits in the amount of 10,000 rubles. and paid on 05/10/2016.

In Form 6-NDFL for the six months the following is indicated (see figure below):

• on line 010 - rate 13%;
• on line 020 - 10,000 rubles;
• on line 040 - 1300 rub. (RUB 10,000 × 13%);
• on line 070 - 1300 rub. (RUB 10,000 × 13%);
• on line 100 - 05/10/2016 (date of actual receipt of income);
• on line 110 - 05/10/2016 (date of personal income tax withholding from the benefit amount);
• on line 120 - 05/31/2016 (the date no later than which the amount of personal income tax must be transferred to the budget in accordance with the second paragraph of clause 6 of Article 226 of the Tax Code of the Russian Federation); the author believes that indicating the date of the actual transfer of personal income tax (05/10/2016) will also not be a mistake, since the condition “no later than the last day of the month in which such payments were made” is not violated;
• on line 130 - 10,000 rubles;
• on line 140 - 1300 rub.

Situation 3

The employee handed in the certificate of incapacity for work on June 28, 2016. He was awarded temporary disability benefits in the amount of 10,000 rubles. and paid on 07/05/2016.

In this situation, the indicated amounts are reflected in form 6-NDFL for 9 months:

• on line 010 - rate 13%;
• on line 020 - 10,000 rubles;
• on line 040 - 1300 rub. (RUB 10,000 × 13%);
• on line 070 - 1300 rub. (RUB 10,000 × 13%);
• on line 100 - 07/05/2016 (day of payment of benefits);
• on line 110 - 07/05/2016 (date of personal income tax withholding from the benefit amount);
• on line 120 - 08/01/2016 (due to the fact that 07/31/2016 is a day off (Sunday), the deadline for tax transfer is postponed to 08/01/2016 (the date no later than which the amount of personal income tax must be transferred to the budget when paying benefits for temporary disability)); the author believes that indicating the date of actual transfer of personal income tax, if it falls on more than early date(for example, 07/05/2016) will also not be an error, since the condition “no later than the last day of the month in which such payments were made” is not violated);
• on line 130 - 10,000 rubles;
• on line 140 - 1300 rub.

The article discusses the process of filling out form 6-NDFL and provides an example of filling out a calculation with vacation pay. Form 6-NDFL and a sample form with vacation pay can be downloaded below.

The form itself and the procedure for filling it out are discussed in detail in.

Form 6-NDFL was approved by Order of the Federal Tax Service MMV-7-11/450@ dated 10/14/2015. This order approves the procedure for filling out the report, however, it does not take into account some of the features and nuances of filling out, and therefore more detailed information is disclosed in explanatory letters from the Federal Tax Service of Russia, which also need to be followed when filling out the 6-NDFL calculation.

The calculation is submitted 4 times a year - for 3, 6, 9 and 12 months. For 3, 6 and 9 months of settlements, the payment is due within next month, following the period. One year – until April 1 inclusive. That is, the deadline for submitting 6-NDFL for 2016 is until April 1, 2017 inclusive, due to the fact that in 2017 April 1 falls on a Saturday, the deadline for submitting the calculation is postponed to April 3, 2017.

Sample of filling out 6-NDFL with vacation pay in 2017

Let's look at the procedure for reflecting vacation pay in the calculation of 6-NDFL using the example of preparing a report for 2016 for submission in 2017.

How to reflect vacation pay in the first section of 6-NDFL

Vacation pay, as well as wage, are subject to personal income tax at a rate of 13%, and therefore the amount of accrued vacation pay for the year must be summed up with the total salary and shown in a generalized form on line 020 of the first section of 6-NDFL. This line shows all vacation pay accrued in 2016, regardless of the moment and fact of their payment.

This line does not show those payments to individuals that are not subject to personal income tax. Vacation pay accrued to employees when they go on paid leave (main work, educational) does not belong to this category, and therefore is included in line 020 of the first section in full. The employer must withhold 13% from the amount of vacation pay, giving the employee the amount of vacation pay minus income tax. The amount of tax received is shown in field 040, this value is determined as the rate specified in field 010 (for vacation pay it is 13%), multiplied by the amount of income from field 020.

In field 070 of the first section you need to show the withheld tax.

If an employee is granted vacation in advance, he receives vacation pay taking into account that he will continue to work for the required period. If, after returning from vacation, an employee quits without working the required period for which the vacation was provided, then the employer has the right to withhold overpaid vacation pay, and therefore will have to recalculate their amount and the personal income tax withheld on them. The results of the recalculation must be taken into account in section 1 of form 6-NDFL, that is, in the fields of this section for 2016, the indicators as of December 31, 2016 must be entered, taking into account all recalculations of vacation pay and personal income tax on them.

How to reflect vacation pay in the second section of 6-NDFL

This section shows dates and amounts; when filling out the 6-NDFL calculation, information is provided for the last three months of 2016 (October, November, December):

• 100 is the day of actual payment of income; for vacation pay, this is the day they are paid to the employee (no later than three days before the start of the vacation). The peculiarity is that for salaries, the actual day of payment of income is the last day of the month for which it is accrued. Due to the fact that the dates for salary and vacation pay are different, these amounts must be divided by different dates, separately filling out fields 100-140 for salary and vacation pay;
• 110 - moment of personal income tax withholding - the date corresponds to the day of payment of income;
• 120 - transfer of personal income tax - for vacation pay this is the last day of the month in which they are paid. Again, for salary, this date corresponds to the day following the day of payment, and therefore vacation pay also needs to be separated from salary;
• 130 - income paid on the date specified in field 100. The amount of vacation pay will be shown separately from the salary;
• 140 - the amount of personal income tax withheld per day from field 110.

It is necessary to include in the second section only those vacation pay amounts whose payment dates fell within the last three months of the period. With regard to personal income tax, the same rule is shown; only the tax on vacation pay is shown, the date of withholding and transfer of which fell on the last three months of the period.

Example of filling out 6-NDFL with vacation pay:

Initial data:

Vacation pay was issued to the employee on November 13 in the amount of 30,000 rubles. Salary for November was 20,000 rubles. and paid on 05.12, on the same day personal income tax was transferred from the salary. For the purity of the experiment, we neglect other months and employees. 6-NDFL reflects data only for November 2016, in which vacation pay was paid

Video - filling out 6-NDFL with real examples:

Every accountant is interested in how to reflect vacation pay in 6-NDFL. Let's take a closer look at filling out 6-NDFL using the following types of payments as an example:

• vacation pay;
• carryover vacation pay;
• vacation compensation upon dismissal;
• vacation pay for the month of July paid in the month of June.

Vacation pay is cash income that an employee receives from a previously worked period. All employees working under an employment contract receive vacation pay. The employer is obliged to pay the amount of vacation pay 3 calendar days before the start of the vacation (taken into account calendar days, not workers).

If an employee resigns of his own free will, the employer, in accordance with Article 127 of the Labor Code of the Russian Federation, is obliged to pay him compensation for unused vacation. According to Article 140 of the Labor Code of the Russian Federation, the employer is obliged to make all payments on the last day of work of the dismissing employee. Accordingly, the employee receives the amount of compensation for unused vacation on the last working day.

Vacation pay can be divided into two situations:

1. when vacation pay is paid separately from salary;
2. when vacation pay is paid along with salary.

In the first situation, in 6-NDFL, vacation pay is shown as a separate line, since it is accrued individually to the employee and, accordingly, has a separate tax payment deadline.

In the second situation, vacation pay in section 2 is reflected separately, since the deadline for paying tax on vacation pay has a deadline.

Therefore, when filling out 6-NDFL for vacation pay, you can note the following:

• in section 1, the amount of vacation pay is included in income on line 020;
• the calculated amount of personal income tax on vacation pay is included in the calculated amount of tax on line 040;
• The accrued personal income tax is included in the total amount of tax paid in line 070 if it is listed in the current reporting period.

Example 1. Vacation pay accrued and paid in one quarter

Let’s say the Organization paid vacation pay to an employee on March 15 in the amount of 25,000 rubles, withheld 13% tax in the amount of 3,250 rubles.

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For the first quarter, a salary of 900,000 rubles was accrued; sum tax deductions amounted to 63,000 rubles; accrued personal income tax is 108,810 rubles. ((900,000 – 63,000 * 13/100).

• line 020 - 925,000 rub. (900,000 + 25,000);
• line 030 - 63,000 rubles;
• line 040 - 112,060 rub. (108,810 + 3,250);
• line 070 - 103,250 rub. (100,000 + 3,250);

• line 100 - 01/31/2017; line 130 - 300,000 rubles;
• line 110 - 02/06/2017; line 140 - RUB 36,270;
• line 120 - 02/07/2017;
• line 100 - 02/28/2017; line 130 - 300,000 rubles;
• line 110 - 03/06/2017; line 140 - 36,270 rubles;
• line 120 - 03/07/2017;
• line 100 - 03/15/2017; line 130 - 25,000 rubles;
• line 110 - 03/16/2017; line 140 - 3,250 rubles;
• line 120 - 03/17/2017;
• line 100 - 03/31/2017; line 130 - 300,000 rubles;
• line 110 - 04/06/2017; line 140 - RUB 36,270;
• line 120 - 04/07/2017

Example 2. Carryover vacation pay (vacation pay accrued in one quarter and paid in the next quarter)

Let’s say the Organization accrued vacation pay to an employee in the amount of 50,000 rubles on June 30, and paid it on July 5; tax 13% in the amount of 6,500 rubles. The organization transferred the vacation pay on the day of payment.

Accrued vacation pay is not reflected in the 6-NDFL calculation for the six months. The amount of vacation pay will be reflected in the calculation of 6-NDFL for 9 months.

Let's perform the calculation and fill out the form as follows:

• line 020 - 50,000 rub.;
• line 040 - 6,500 rubles;
• line 070 - 6,500 rubles;

• line 100 - 07/05/2017; line 130 - 50,000 rubles;
• line 110 - 07/05/2017; line 140 - 6,500 rubles;
• line 120 - 07/31/2017:

Example 3. Compensation for unused vacation upon dismissal in 6-NDFL

Let’s say an employee voluntarily quit on June 24th. The accountant accrued compensation for unused vacation of 25,000 rubles, tax of 13% in the amount of 3,250 rubles.

The amount of compensation for unused vacation in the calculation of 6-NDFL is reflected in the reporting period in which the day of dismissal falls (Letter of the Federal Tax Service of the Russian Federation dated May 11, 2016 N BS-3-11/2094@).

Let's perform the calculation and fill out the form as follows:

• line 020 - 25,000 rubles;
• line 040 - 3,250 rubles;
• line 070 - 3,250 rub.

• line 100 - 06/24/2017; line 130 - 25,000 rubles;
• line 110 - 06/24/2017; line 140 - 3,250 rubles;
• line 120 - 06/30/2017:

Example 4: Vacation starts in one quarter, but vacation pay is paid in the previous quarter

Let’s assume that an employee of an organization is granted leave starting July 5th. The accountant accrued and paid vacation pay on June 29 in the amount of 25,600 rubles; tax 13% in the amount of RUB 3,328.

Accrued vacation pay in the calculation of 6 personal income taxes is reflected for the first half of 2017.

Let's perform the calculation and fill out the form as follows:

• line 020 - 25,600 rubles;
• line 040 - 3,328 rubles;
• line 070 - 3,328 rub.

• line 100 - 06/29/2017; line 130 - 25,600 rubles;
• line 110 - 06/29/2017; line 140 - 3,328 rubles;
• line 120 - 06/30/2017: