Form 6-NDFL: how to correctly fill out lines 100, 110 and 120

What data should be entered in line 100 of form 6-NDFL?

The calculation of the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL) was approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] From this document it follows that in field 100 (date actual receipt of income), the tax agent must enter the number when employees received the required payments - wages, sick leave, vacation pay, and other types of income.

According to the Tax Code of the Russian Federation, when paying wages or travel allowances, the date of actual receipt of income can be considered the last working day of the month. At the same time, for vacation pay or amounts for sick leave, the moment of receipt of income must necessarily coincide with the day of the actual transfer of funds to the employee’s card or the day the money is received in the accounting department against signature.

To reflect the wages for May that employees will actually receive in June, in column 100 of the 6-NDFL form, you can indicate the last working day of May (31st day), and the date of actual receipt of wages will coincide with the day of withholding of income tax and will be reflected in column 110.

It is important to remember that although form 6-NDFL is filled out on an accrual basis, this rule does not apply to any of the columns of section 2. In column 100, the tax agent has the right to indicate only those days on which income was paid to employees in the reporting period - the second quarter, For example. Thus, when drawing up a report based on the results of the half-year, in lines 100 it is necessary to indicate the numbers in April - June, when income was paid, or the last working days of the months.

Considering that there are three months in a quarter, it is logical that in the calculation of 6-NDFL there would be only three lines with the number 100. However, there are more of them. This is due to the fact that tax authorities need information not only about the days of payment of income, but also the terms of withholding and further transfer of personal income tax to the budget.

Line 130 of form 6-NDFL in the absence of income for individuals

If the employer did not make payments to individuals during the reporting period, he can submit a zero report. And if there have been no payments since the beginning of the reporting year, the tax agent may not report on the 6-NDFL declaration at all.

Among the reasons why an organization does not make payments to individuals, the most common are:

reorganization of the enterprise or its liquidation,
administrative leave without pay for all employees,
staff reduction.

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However, the tax office may not be aware that payments to individuals at a particular enterprise are no longer made. Inspectors check the fact of tax transfer, wait for the 6-NDFL declaration (which does not arrive, since according to the law, if there are no payments, the form may not be submitted), and as a result, they issue a fine to the company and block the current account.

To avoid such a situation, you need to notify the tax authorities that there is no need to submit 6 personal income taxes: submit the zero form within the deadlines established for filing reports, or contact the tax office with a letter indicating the organization’s right not to submit 6 personal income taxes.

Such a letter is drawn up in any form. It is necessary to refer to paragraph. 3 p. 2 art. 230 of the Tax Code of the Russian Federation and Letter of the Federal Tax Service No. BS-4-11/4901 dated March 23, 2016. A sample letter can be seen here.

What data must be indicated in field 110 of form 6-NDFL?

The procedure for filling out form 6-NDFL states that in column 110 (tax withholding date) you must indicate the day on which tax was withheld from payments to employees. In a letter dated 02.25.2016 No. BS-4-11/ [email protected] , tax authorities clarify that this line must be filled out taking into account clause 4 of Article 226 of the Tax Code of the Russian Federation and clause 7 of Article 226.1 of the Tax Code of the Russian Federation, that is, one must always remember the form paid income.

At the same time, income tax should be withheld directly upon payment of income, regardless of what form it was in - cash, in kind or in the form of material benefit. That is, in most cases, lines 110 and 100 will contain common data.

In some situations, the dates in columns 110 and 100 cannot and should not coincide. This happens in cases where the tax agent pays wages in the next month. For example, employees received their salaries, vacation pay and sick leave for April in May. Since these payments were accrued in April, line 100 indicates the last working day of this month. Due to the holidays, money was issued only on May 11th. This number should be recorded in column 110, since the tax was withheld on the same day. How to reflect this in the report is shown in the picture.

Line 110 6-NDFL, if the salary was paid in three parts

You paid the salary in three installments, withholding personal income tax from two payments. The date of income from salary is the last day of the month for which it is accrued (clause 2 of Article 223 of the Tax Code). Therefore, if funds were issued before this month ended, then this is not income, but an advance, from which personal income tax does not need to be withheld.

But if, after the month ended, you paid out the balance in two installments, then you will withhold personal income tax twice. Moreover, from the first amount, keep the share that accounted for the advance. Then in section 2 you will need to fill out two blocks of lines 100–140 (letter of the Federal Tax Service dated March 24, 2016 No. BS-4-11/4999). 6-NDFL stocks will be filled in like this:

100 – the last day of the month for which the salary was accrued;
110 – date of payment of the first part of the salary issued after the end of the month;
120 – the next business day after the date indicated on line 110;
130 – amount of income (advance plus the first part);
140 – the amount of tax withheld from the advance payment and the first installment;
100 – the last day of the month for which wages were accrued;
110 – date of payment of the second part of the salary issued after the end of the month;
120 – the next business day after the date indicated on line 110;
130 – amount of income (second part);
140 – the amount of tax withheld from the second part.

What data should be reflected in line 120 of the 6-NDFL calculation?

Field 120 of form 6-NDFL is called “tax payment deadline.” That is, it must indicate the day on which the company transferred the tax amounts to the budget. In a letter dated January 20, 2016 No. BS-4-11/ [email protected] the Federal Tax Service of Russia clarifies that this column should be filled out in accordance with the provisions of clause 6 of Article 226 of the Tax Code of the Russian Federation and clause 9 of Article 226.1 of the Tax Code of the Russian Federation.

In particular, the deadline for transferring personal income tax from wages is the day following the day of its payment. If it falls on a weekend or holiday, the date of the next working day should be indicated on line 120.

Personal income tax on sick leave and vacation pay can be paid no later than the last day of the month in which such payments were made. However, “postponement” of deadlines does not apply in this case.

If a company reports tax on income from transactions with securities, it must select the earliest of the following dates for line 120 of the 6_NDFL calculation:

the end of the relevant tax period;
the last day of the validity period of the last agreement on the basis of which the tax agent pays income;
date of payment of funds (transfer of securities).

Line 110 6-NDFL, if the salary was issued on a day off

Let's assume that you paid your salary on a day off. The question arises. In such a situation, what date should I put in 6-NDFL (line 110)? In this case, in 6-NDFL, line 110 should contain the day of actual payment of wages. The remaining lines are filled in like this:

Table 2. Lines 100, 110, 120 6 Personal income tax

Field

date

last day of the month for which salary is accrued

the next business day after the date indicated on line 110

amount of tax withheld

According to the law, if the deadline falls on a weekend, it is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code). The exception is the date of income and the day when personal income tax was withheld from the payment (lines 100 and 110). But the date on line 120 moves. If a company issued money on Friday, it has the right to pay personal income tax on Monday.

Is it possible to independently check the correctness of filling out lines 100 – 120?

To check form 6-NDFL, the Federal Tax Service has developed special control ratios, which can be seen in Letter dated March 10, 2016 N BS-4-11 / [email protected] The explanation says: the date indicated in line 120 (the deadline for transferring the tax to the budget), cannot be less than the date written in line 110 (tax withholding date). If such a contradiction is discovered, inspectors may accuse the tax agent of submitting false data and fine them 500 rubles for each incorrectly drawn up document. But such a discrepancy can be seen independently if you compare the records of the two columns, as shown in the picture.

Tax officials may suspect an employer of violating the law if the data from line 120 (the deadline for transferring tax to the budget) does not coincide with the date of transfer of personal income tax entered on the budget settlement card. The tax agent made an unintentional or deliberate mistake, and it is possible that he is trying to hide the fact of non-transfer of tax to the budget, the inspectors will conclude. The accountant will have five days to eliminate the shortcomings and explain how the errors got into Form 6-NDFL.

You can fill out 6-NDFL in online services on the websites of accounting software developers - Bukhsoft Online, My Business, Kontur, Nebo and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).

Filling out a line for non-taxable income

There are two groups of profits that are either not taxed or partially taxed.

The following funds are completely exempt from withholding:

government benefits;
payments for harm caused to an employee.

Tax on such profits is partially deductible:

financial assistance over 4000 rubles;
per diem above normal.

Those funds that are completely tax-free should not be included in the declaration, i.e. do not appear on line 130.

In case of partial deduction, the column is filled in as follows:

line 20 records the total amount of profit;
in field 30 only the non-taxable aggregate is indicated;
in cell 130 they inform about the entire amount that the employee received;
line 140 is responsible for tax withholding data.

The correctness and authenticity of the declaration submitted to the tax authority depends on the correct completion of all lines.

Line 130 is responsible for data relating to the total amount of income received by all employees of the organization for the full reporting period. The value is indicated taking into account the income tax, which is calculated at the time of filling out the document, but has not yet been withheld.

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Related publications

Information on the income of individuals from whom personal income tax is withheld is transmitted to the Federal Tax Service on a quarterly basis by the organizations and individual entrepreneurs paying them. Form 6-NDFL was approved by order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450. Let us remind you that a new form has now been approved; you can read how to fill it out for 2020 here.

If a company or individual entrepreneur does not have employees and does not pay income and remuneration, then they do not bear the obligation to submit a zero calculation.

The document contains summary information:

on the amount of income and deductions provided to taxpayers,
on withholding tax on personal income.

What amount of income is indicated on page 130: accrued or paid?

Line 130 of the 6-NDFL calculation collects employee income, including bonuses, allowances, vacation pay, and sick leave. The amounts of income mentioned in Art. 217 of the Tax Code of the Russian Federation, are not included in line 130 6-NDFL. For example:

State benefits for children are not subject to personal income tax and are not displayed on page 130.
Exemption from taxation of financial assistance to employees is limited to 4 thousand rubles; the amount of financial support from the employer exceeding this amount is subject to personal income tax in the usual manner. Therefore, such income is indicated in full on page 130, and the tax (page 140) is withheld taking into account the deduction provided.

The title of page 130, “The amount of income actually received,” often confuses accountants. Accrued and received income most often do not coincide. For example, employees receive the same amount of salary, but the first has a child deduction, another pays the debt under a writ of execution, and the third uses a property deduction. As a result, after personal income tax is withheld, they will receive different amounts.

So what amount is indicated in line 130 of 6-NDFL - accrued or paid? The answer is contained in clause 4.2 of Section IV of the Procedure for filling out 6-NDFL, approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] Page 130 includes the amounts of employee income accrued on the day specified in page. 00, and not reduced by deductions and deductions.

Line 100 6-NDFL: how to fill out

The dates of actual receipt of income, which are indicated in line 110 by type of payment, are, in particular, the following:

Salaries, bonuses and additional benefits to employees - the last day of the month for which the accrual was made.
Vacation pay, financial assistance and sick leave benefits are the day they are paid.
Payment to a resigned employee - the last day of work for which income was accrued.
Income in kind – the day of its transfer to an individual.
The material benefit from saving on interest is the last day of each month during the term of the loan agreement.
Daily allowance over the established limit is the last day of the month of approval of the advance report.

Hints on line 130

Below we have given the main points that are important when filling out this line. They are supported by links to materials and messages that help you understand the details:

What to consider when filling out line 130 of the 6-NDFL calculation	Link to material (message)
Reflect on line 130 the data on income accrued to individuals - before deducting personal income tax from it	“The Federal Tax Service has clarified how to fill out line 130 of the 6-NDFL calculation”
To fill out line 130, you will only need data for the reporting quarter—there is no need to collect information on a cumulative basis from the beginning of the year. The indicator of line 130 is tied to the date - it is reflected in line 100	“How to correctly fill out section 2 in the 6-NDFL calculation?”
The indicator for line 130 does not depend on the presence or absence of tax deductions (indicated in line 030 from section 1)	“In line 130 of the 6-NDFL calculation, income is shown without reduction for deductions”
Line 130 is included in the block of lines 100–140, which is filled out for each period of personal income tax transfer separately	“Procedure for filling out line 120 of form 6-NDFL”
If you gave something to a former employee, the amount of the gift should go to line 130	“Date of tax withholding in form 6-NDFL”

>Results

On line 130 of the 6-NDFL calculation, indicate the generalized amount of income actually received by individuals on the date indicated on line 100. Indicate the income without deductions and taking into account personal income tax.

6-NDFL line 110: what date to put

Line 110 6-NDFL indicates the day on which income tax was withheld. According to paragraph 4 of Article 226 of the Tax Code of the Russian Federation, personal income tax is withheld by the tax agent on the day the income is paid, but taking into account some nuances.

Line 110 indicates dates depending on the form of income:

Wages, vacation pay, sick leave, financial assistance, final payment upon dismissal - the day they are paid to the employee.
Income in kind, excess daily allowance and material benefit - the day of actual transfer of cash income from which tax is withheld.

Line 110 6-NDFL, if salaries are paid on different days

Let's assume that workers in different departments are paid on different days. Line 110 6-NDFL indicates the day of actual payment of wages. The remaining lines will be filled in like this:

Table 1. 6 Personal income tax: lines 100, 110, 120

Field

date

the last day of the month for which salaries were accrued

the next business day after the date indicated on line 110

amount of tax withheld

In this situation, report the salary in different blocks of lines 100–140. Despite the fact that the date of receipt of income for all employees on line 100 will be the same - the last day of the month (clause 2 of Article 223 of the Tax Code). But the date of personal income tax withholding will be different, since you withhold tax on the day the money is issued.

Example of filling out the second section: line 100 6-NDFL, line 110 6-NDFL, line 120 6-NDFL

Let's look at how the lines are filled using the example of data from Success LLC. In the first quarter of 2020, income was paid to ten employees: salary for December 2020 - 350,000 rubles. and annual bonus - 200,000 rubles, salary for January - 345,000 rubles, for February - 330,000 rubles. In addition, sick leave (4,500 rubles) was paid along with the salary on 02/09/18, and vacation pay (15,000 rubles) was paid on 03/15/18. No employee is entitled to tax deductions. Salaries are paid on the 10th of every month.

Fill in 130 in 6-NDFL

To talk about all the features of line 130 6-NDFL, we have compiled a table in the form of frequently asked questions and answers to them.

Question about filling out 130	What to do right
How to reflect a deduction	The deduction is included in the amount, there is no need to minus it here
For what period should income be reported?	Those accrued income that fell on the date shown in line 100, to which 130 is tied
Enter the amount of accrued or paid wages	Accrued salary. Moreover, only those payments that are fully or partially subject to income tax. These include: Salary and all allowances with bonuses; Various benefits; Vacation, including study; Over-limit travel allowances; Material assistance; Fees under GPC agreements; Other payments from which income is withheld. For example, the amount of the gift is indicated in full, despite the fact that personal income tax is not taken from the limit of 4,000. And funerals are not included at all, since no tax is taken from them at all.
Do I need to deduct personal income tax?	No no need. Enter the data taking into account your income tax.
For which payments do you need to fill out a separate column 130	Line 130 is in direct connection with line 100. Therefore, the number of lines 130 is always equal to the number 100. Example. The date of actual payment of wages is always the last day of the month; The date of issue of sick leave benefits is the day the money is transferred. Even if these dates coincide, they have different tax payment deadlines. That is, in any case, you need to create two separate blocks with lines 100 and 130. The same applies to all other payments.
How lines 130 and 140 relate to 6-NDFL	Due to the fact that line 130 includes income in its pure form, it is extremely incorrect to assume that 140 is equal to the amount shown in 130*13%. Line 140 is the amount of personal income tax that you actually sent to the budget, that is, it already takes into account all deductions, non-taxable limits, etc.

General rules for forming section 2 lines

Section 2 6-NDFL provides regulatory authorities with information about the income that individuals actually received from their employer. At the same time, this section also displays information about the employer’s withholding of tax from these payments and the transfer of withheld amounts to the budget.

The algorithm for generating the report (its form was approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] ) reflects the following features regarding section 2:

The information in this section is in addition to data already presented in previous reports during the year. Thus, in the report for the 1st half of the year (after the 1st quarter), it will reflect information about income and personal income tax deductions from it that took place only in the 2nd quarter. The report for 9 months contains data on payments of income and related personal income tax only for the 3rd quarter. And so on until the end of the tax year.
The information in Section 2 is also summarized according to the following principle: if for 2 or more individuals the days of payment of money, personal income tax withholding and the deadline for transferring personal income tax to the budget coincide (for example, when paying salaries), this data is summarized in one block of Section 2.

NOTE! Section 1 6-NDFL includes combined information determined on an accrual basis from the beginning of the year.

For more information about filling out lines in section 1 of the report, read the article “Procedure for filling out line 060 of form 6-NDFL” .

Procedure for filling out 6-NDFL

According to the lines of 6-NDFL that interest us, they indicate (clauses 3.3, 4.2 of the Procedure):

At the same time, the Procedure does not determine the specifics of filling out these lines, as well as other lines of 6-NDFL. Explaining the procedure for forming 6-NDFL, the tax service points out the need to fill out separate lines in the calculation, taking into account the relevant provisions of Chapter 23 of the Tax Code (hereinafter referred to as the Code) (letter of the Federal Tax Service of Russia dated June 14, 2016 No. BS-3-11 / [email protected] , dated 05/30/2016 No. BS-4-11/ [email protected] , dated 05/24/2016 No. BS-4-11/9248, dated 05/24/2016 No. BS-4-11/9194). Let's turn to this norm.

If the amount of tax deductions in a tax period turns out to be greater than the amount of income subject to taxation for the same tax period, then for this tax period the tax base is assumed to be zero (paragraph 3, clause 3, article 210 of the Tax Code of the Russian Federation).

Thus, the provisions of the Code separate the concepts of the object of taxation (income, which represents economic benefit in monetary and in-kind form) and the tax base for calculating the tax, which is determined taking into account the preferences provided to the taxpayer (clause 3 of article 11, article 17, p. 1 article 38, paragraph 1 article 41, paragraph 1 article 52, paragraph 1 article 53, article 54, article 210 of the Tax Code of the Russian Federation). At the same time, in the calculation of 6-NDFL on lines 020, 130, it is provided for the indication of the amounts of accrued (received) income, and not the tax base (taxable amount).

Algorithm for entering data into lines 100, 110, 120, 130, 140

To better understand the purpose of line 120, let’s analyze the general algorithm for generating section 2 of the report. In structure, it consists of separate blocks consisting of repeating lines to contain data. Each block of Section 2 of 6-NDFL is composed of lines 100, 110, 120, 130, 140 and is tied to one actual payment of income to individuals. Each line is designed to reflect certain information:

Line 100 is the day an individual (or individuals) receives income from an employer (according to the rules of Article 223 of the Tax Code of the Russian Federation).
Line 130 - the amount of income received on the day indicated on the corresponding line 100 (in full, including personal income tax intended for withholding).
Line 110 is the day the tax is withheld from the income indicated on line 100 of the block. For payments not specifically named in the Tax Code (salary, vacation pay and disability compensation), the dates in line 100 and line 110 must match (clause 4 of Article 226 of the Tax Code of the Russian Federation).
Line 140 - the amount of personal income tax withheld from the payment shown on line 130 of the block.
Line 120 is the day no later than which the personal income tax shown on line 140 must be transferred to the budget. The general requirements for this day are established in paragraph 6 of Art. 226 of the Tax Code, however, there are nuances on which filling out line 120 of form 6-NDFL will depend.

How these deadlines will look in a real example in the report, see here.

Vacation pay

In accordance with paragraphs.
1 clause 1 art. 223 of the Tax Code of the Russian Federation, the date of actual receipt of income in the form of vacation pay 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. According to paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment, taking into account the specifics established by this paragraph.