Carrying holiday pay in the personal income tax report 6 example. personal income tax: example of filling out vacation payments

Calculation of the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL) is information generalized by the tax agent in general for all individuals who received income from him. Calculation in form 6-NDFL for the first half of 2018 should be submitted no later than July 31, 2018. We tell you how vacation pay and advances are reflected in 6-NDFL.

Vacation pay in 6-NDFL in "1C: ZUP 8" (ed. 3)

The date of actual receipt of income (date for line 100) in the form of vacation payments is the day the income is paid, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties.

The tax withholding date (date for line 110) is the day of actual payment.

The tax payment deadline (date for line 120) is no later than the last day of the month in which such payments were made.

Vacation pay paid in June

Example

When calculating vacation pay in a document Vacation The planned payment date is indicated as 06/06/2018. This date is initially taken into account as the date of receipt of income, and the tax is calculated on this date (Fig. 1). In fact, vacation pay was paid on 06/07/2018.

In the program, the date of actual receipt of income is additionally specified automatically when posting documents for payment in the field Payment dates. This field was introduced specifically because of the cases when the actual date of payment of accruals differs from the one previously planned in the accrual document and so that the user in this case does not have to return to the accrual document and specify the payment date in it (as in our example). Field Payment date filled in equal to the date of the statement. That is, the real date of actual receipt of income (date for line 100) is the date specified in the field Payment date document for payment of vacation pay (Fig. 2).

Tax is withheld when processing documents for payment. The tax withholding date (date for line 110) is also the date specified in the field Payment date document for payment. The tax payment deadline is no later than last day of the month, in which such payments were made. In section 2 of the calculation, this operation is reflected as in Fig. 3.

In field Month document Vacation It is necessary to indicate the month of accrual of vacation pay, and not when the vacation begins.

If, for example, vacation pay was accrued in June 2018 and paid in July 2018, then such income will be reflected in sections 1 and 2 of the calculation for 9 months of 2018, since the date of actual receipt of this income is determined as the day of its payment.

Or, for example, vacation pay was accrued in May and paid in June 2018 - 06/07/2018 (as in our example). The deadline for transferring personal income tax on the amount of vacation pay is the last day of the month in which the payment was made, i.e. 06/30/2018. Since this is a day off, the transfer deadline is postponed to 07/02/2018. Consequently, this operation is not reflected in section 2 of the calculation for the first half of 2018. It will be reflected in section 2 for 9 months of 2018. However, since the date of receipt of income from this operation is 06/07/2018, it will fall into section 1 of the calculation for the first half of 2018 (Fig. 3).

Vacation pay is paid along with salary

The program has the ability to calculate wages for the period from the beginning of the month to the date the employee goes on vacation directly along with vacation pay. In the document Vacation checkbox is checked Calculate salary for. At the same time, since the date of receipt of income for vacation pay and salary is determined differently (for vacation pay - by the date of payment, for salary - as the last day of the accrual month), when calculating personal income tax, it is calculated separately for each date of receipt of income (Fig. 4) .

Accordingly, when paying vacation pay with salary, the total amount of tax withheld is also taken into account separately for each date of receipt of income. The tax withholding date for both vacation pay and salary is the date of payment, i.e. date of the statement document. The deadline for transferring tax for wages is determined as the day following the date of payment, for vacation pay - the last day of the month of payment of vacation pay.

In section 2 of the calculation, this operation is reflected in two blocks of lines (Fig. 5).

Please note that for wages in this case, it turns out that the tax withholding date is less than the date of actual receipt of income. In accordance with the explanations of the Federal Tax Service, such completion of section 2 of the calculation in form 6-NDFL is allowed.

Reflection of vacation pay in 6-NDFL in other 1C programs:

Additional payment of vacation pay in 6-NDFL in "1C: ZUP 8" (rev. 3)

The date of actual receipt of income (date for line 100) in the form of additional payment of vacation pay is the day the income is paid, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties.

The tax withholding date (date for line 110) is the day of actual payment.

The deadline for tax transfer (date for line 120) is no later than the last day of the month in which such payments were made (as for vacation pay amounts) (Federal Tax Service letter No. 20-15/049940 dated March 12, 2018, dated 02/21/2018 No. 16-12/021202@).

Example

Vacation pay was paid in March 2018. In April, previously accrued vacation pay was recalculated, as a result, it is necessary to pay additional vacation pay.

If, as a result of the recalculation of vacation pay, an additional payment is made, then it is reflected in sections 1 and 2 of the calculation in Form 6-NDFL in the reporting period in which it was made (letter of the Federal Tax Service dated March 12, 2018 No. 20-15/049940, dated 02/21/2018 No. 16-12/021202@) (Fig. 6, Fig. 7). Moreover, the deadline for transferring personal income tax from additional payment of vacation pay (as well as from the amount of vacation pay) is no later than the last day of the month in which it was paid.

Reflection of additional payment of vacation pay in 6-NDFL in other 1C programs:

• "1C: Salaries and personnel of government institutions 8" (edition 3)

Advance in 6-NDFL in "1C: ZUP 8" (ed. 3)

Personal income tax should not be separately calculated, withheld and paid to the budget from advance wages (see letters from the Ministry of Finance of Russia dated July 13, 2017 No. 03-04-05/44802, dated April 13, 2017 No. 03-04-05/22521).

If the advance payment falls at the end of the month (for example, on the 30th or 31st), then when it is paid, personal income tax should be withheld and transferred to the budget, without waiting for the salary to be transferred at the end of the month. This conclusion was reached by the Supreme Court of the Russian Federation in its ruling dated May 11, 2016 No. 309-KG16-1804. In this connection, we do not recommend establishing in local regulations the payment of an advance at the end of the month.

Despite the fact that wages are paid to an employee several times a month, taxes should be calculated, withheld and transferred to the budget once upon final payment to the employee for the month. Personal income tax should not be separately calculated, withheld and paid to the budget from advance wages (see letters from the Ministry of Finance of Russia dated July 13, 2017 No. 03-04-05/44802, dated April 13, 2017 No. 03-04-05/22521).

In the program, when paying wages for the first half of the month, personal income tax is not withheld (Fig. 8). Therefore, this operation is not reflected in the calculation in Form 6-NDFL. The advance amount paid is subsequently taken into account in line 130 of section 2 of the block corresponding to the payment of wages for the second half of the month.

Reflection of advance payment in 6-NDFL in other 1C programs:

When filling out form 6-NDFL, it is important to decide on. After all, it depends on whether certain payments will even be included in the calculation.

Features of rolling salary

Deadline for transferring personal income tax

The deadline for transferring vacation pay tax also does not depend on which months the vacation itself falls on. The date of transfer depends only on the date of actual payment of income in the form of vacation pay. The tax on the amount of vacation pay is transferred on the last day of the month in which the vacation pay was paid (paragraph 2, clause 6, article 226 of the Tax Code of the Russian Federation). This means that it is enough to add up all the tax withheld from vacation pay paid in one calendar month and transfer it to the budget in one payment order on the last day of that month. For example, the organization paid vacation pay to 3 employees on 05/13/2019, 05/17/2019 and 05/20/2019. You can pay personal income tax on these vacation pay in one amount on May 31, 2019. Moreover, if this last day coincides with a weekend or holiday, then you can pay personal income tax on the next working day (

The reporting time for the first half of 2018 has arrived. I would like to provide you with an example of how vacation pay is reflected in the 6-NDFL report for the 2nd quarter of 2018.

The 6-NDFL report form was approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@ (as amended on January 17, 2018). .

The 6-NDFL report itself is not very complicated and consists of a title page and two sections: No. 1 and No. 2. But, as practice shows, many questions arise around the topic of reflecting the amount of leave in section No. 2 of the report for the 2nd quarter of 2018 . The fact is that the deadline for paying personal income tax on the amount of vacation pay (if they were paid in June) is July 2, 2018. And this is already the third quarter.

Let's figure out together how to correctly reflect certain amounts. I will now give an example with simple salary amounts to make it easier to understand. And using this example, I will show the procedure for filling out the 6-NDFL report, both section No. 1 and section No. 2.

So, our example - company “A” accrued wages in the following amount:
January 2018 – 20,000 rubles,
February 2018 – 20,000 rubles,
March 2018 – 40,000 rubles,
April 2018 – 40,000 rubles,
May 2018 – 40,000 rubles,
June – 32,000 rubles salary and 8,000 rubles vacation pay.
Vacation pay was paid on June 19, 2018. The amount of vacation pay in hand was = 8,000 - 13% of 8,000 = 6,960 rubles.

Total, the total amount of income accrued for the six months = 200,000 rubles, the total amount of personal income tax = 13% of 200,000 rubles = 26,000 rubles.

Salaries for June will be paid on July 5, 2018.
Salaries for March 2018 were paid on April 5, for April - on May 4, for May - on June 5.

Now let’s move on to the “Three Dates” Rule– in the second section of 6-NDFL we reflect only those amounts for which three dates fall in the second quarter of 2018.

Three dates are the date of payment of income, the date of withholding personal income tax, the date of transfer of tax (not the actual date of payment of tax to the budget).

If at least one of the three dates falls in another quarter, we can safely remove this amount from the report for the 2nd quarter and will show it in the next report.

In our example, two payments do not fall under the “Three Dates” rule: wages for June and vacation pay.

Salary for June 2018
Income payment date – 07/05/2018
Tax withholding date – 07/05/2018
Tax payment deadline – 07/06/2018

All dates already refer to the third quarter of 2018 and we will show the payment of wages for June in the 6-NDFL report for the 3rd quarter of 2018.

Vacation pay
Income payment date – 06/19/2018
Tax withholding date – 06/19/2018
The tax payment deadline is July 2, 2018 (because June 30 fell on a day off).

And we will not show the amount of vacation pay in the report for the 2nd quarter of 2018.

Now let's show it all “in pictures”...

Section No. 1
On line “020” we show the total amount of accrued wages for the first half of 2018 (in our example this is 200,000 rubles).

On line “040” we show the total amount of accrued personal income tax for the six months - 200,000 rubles x 13% = 26,000 rubles.
On line “070” we show the amount of personal income tax withheld as of the reporting date. Basis - letter of the Federal Tax Service of Russia dated November 29, 2016 No. BS-4-11/22677@ ().

That is, the amount of personal income tax that we will withhold from wages for June (32,000 x 13% = 4,160 rubles) is not included in line “070”, because we will withhold tax only in the month of July.

Please note that the difference between 26,000 and 21,840 = 4160 is not reflected on the “080” line.

Section No. 2
Look at the picture to see what dates and amounts we show.

On line “130” we show the amount of wages including personal income tax, but not the amount “in hand”, be careful.

In a separate consultation, we answered the question. But in addition to these payments, the calculation usually includes others, such as wages, bonuses, sick leave, etc. In this consultation, we will look in detail at how to fill out the form 6-NDFL on vacation pay with salary. Moreover, we will analyze the situation when they are paid on the same day.

Dates in 6-NDFL

In order to correctly reflect different types of payments in the reporting form 6-NDFL, you need to clearly know how they are determined:

1. date of actual receipt of income;
2. income tax withholding date;
3. deadline for transferring tax withheld from income.

Salary dates in 6-NDFL

If we talk about salaries, then the date of actual receipt of this type of income is separately stated in paragraph 1, paragraph 2 - this is the last day of the billing month. That is, the salary for January is considered received on 01/31/YYYY, for February - 02/28/29/YYYY, for March - 03/31/YYYY, etc. On the same date, the tax agent calculates personal income tax on income (paragraph 1, paragraph 3).

Personal income tax is transferred to the budget no later than the day following the day the salary is paid (paragraph 1, paragraph 6).

So, we found out that:

1. the date of actual receipt of income in the form of wages is the last day of the month for which wages are accrued;
2. the date of personal income tax withholding is the date of payment of wages;
3. The deadline for transferring personal income tax is the day following the day of salary payment.

Vacation dates in 6-NDFL

In contrast to wages, the date of actual receipt of income in the form of vacation pay is determined according to the general rule established by paragraph 1, paragraph 1, as the day of payment of this income to an individual. That is, when the employer transfers vacation pay to the employee’s bank card or gives money from the company’s cash register, then the income is considered received.

Calculation and withholding of personal income tax is carried out on one day - on the day of payment of income. This follows from paragraph 1, paragraph 3 and paragraph 1, paragraph 4.

But the deadline for transferring tax is regulated by a separate rule - paragraph 2, paragraph 6. In accordance with it, personal income tax on vacation pay is paid to the budget no later than the last day of the month in which employees received money for vacation.

So, we found out that:

1. the date of actual receipt of income in the form of vacation pay is the date of payment of vacation pay;
2. the date of personal income tax withholding is the date of payment of vacation pay;
3. The deadline for transferring personal income tax is the last day of the month in which vacation pay was paid.

It turns out that the deadlines for paying taxes on wages and vacation pay are always different, even if these payments are made on the same day. Therefore, in section 2 of form 6-NDFL, income in the form of wages is shown separately from income in the form of vacation pay.

Vacation pay along with salary in 6-NDFL: example

Let us demonstrate with an example how to reflect vacation pay along with salary in 6-NDFL.

Example. Lotos LLC employs two people:

1. general director - with a salary of 50,000 rubles;
2. chief accountant - with a salary of 35,000 rubles.

The chief accountant receives a monthly standard tax deduction for an only 7-year-old child in the amount of 1,400 rubles.

All payments accrued in favor of employees are presented in the table below.

<*>Personal income tax is calculated taking into account the standard tax deduction provided to the employee: (85,000 rubles - 1,400 rubles) x 13% = 10,868 rubles.

The organization has established the following payment deadlines:

• for the first half of the billing month - the 20th day of this month;
• for the second half of the billing month - the 5th day of the next month.

Lotos LLC filled out the calculation on form 6-NDFL for the first half of 2017 as follows.

Section 1 of 6-NDFL calculation

Filled with a cumulative total from the beginning of 2017 (in our example, until June 2017).

on line 010 - 13 / indicates the rate at which personal income tax is calculated and withheld from the income of individuals;

on line 020 - 517 700 / indicates the total amount of income (including vacation pay) accrued to individuals for the period January - June 2017;

on line 030 - 8 400 / indicates the amount of tax deductions provided to individuals for the period January - June 2017;

on line 040 - 66 209 / personal income tax calculated on the income of individuals is indicated;

on line 060 - 2 / indicates the number of individuals who received income (including in the form of vacation pay) at all tax rates;

on line 070 - 55 965/ indicates personal income tax withheld from the total amount of income paid to individuals at all tax rates for the period January - June 2017.

Note!
Since personal income tax on wages accrued for June 2017 will be withheld only in July when it is actually paid, this means that the corresponding amount of tax will not be included in the line 070 indicator.

Section 2 of 6-NDFL calculation

Filled out only for the last 3 months of the reporting period (in our example, April - June 2017).

Information on payment of income for March.

By the way!
If an operation begins in one reporting period and ends in another, then in section 2 of form 6-NDFL it is reflected in the completion period. And the moment the transaction is completed corresponds to the period in which the deadline for paying the tax occurs. Thus, the salary for March 2017, paid in April, will be included in the report for 6 months, and for June - only in the report for 9 months.

on line 100 - 03/31/2017 / the date of receipt of income by individuals is indicated; for salary - this is the last day of the month for which it was accrued (clause 2);

on line 110 - 04/05/2017 / the date of deduction of personal income tax from wages is indicated, which coincides with the date of its payment to employees (paragraph 1, clause 4);

on line 120 - 04/06/2017 / the deadline for transferring personal income tax is indicated; for salary - this is the day following the day of its payment (paragraph 1, paragraph 6);

on line 130 - 85,000 / indicates the amount of wages accrued to employees;

on line 140 - 10,868 / personal income tax withheld when paying salaries to employees is indicated.

Information on payment of income for April (see above for explanation of lines).

on line 100 - 04/30/2017;

on line 110 - 05/05/2017;

on line 120 - 05/10/2017;

Remember!
If the tax payment deadline established by the Tax Code of the Russian Federation falls on a weekend or non-working holiday, then it is postponed to the next working day following the weekend or holiday (clause 7).

on line 130 - 85,000;

on line 140 - 10,868.

Information about payment of income for May.

Note!
In section 2 of form 6-NDFL, “salary” and “vacation” payments are reflected in separate blocks, since different deadlines for tax payment are set for these types of income (paragraph 1 and paragraph 2, paragraph 6).

1) Vacation pay

on line 100 - 05/05/2017 / the date of actual receipt of income is indicated; for vacation pay - this is the date of their payment to individuals (clause 1 clause 1);

on line 110 - 05/05/2017 / the date of deduction of personal income tax from vacation pay is indicated, which coincides with the date of their payment to individuals (paragraph 1, paragraph 4);

on line 120 - 05/31/2017 / the deadline for transferring personal income tax is indicated; for vacation pay, this is the last day of the month in which they were paid (paragraph 2, paragraph 6);

on line 130 - 45,000 / the amount of vacation pay paid to individuals is indicated;

on line 140 - 5 850 / personal income tax withheld when paying vacation pay to individuals is indicated.

2) Salary (see explanation of lines above).

on line 100 - 05/31/2017;

on line 110 - 06/05/2017;

on line 120 - 06/06/2017;

on line 130 - 52,500;

on line 140 - 6 643.

A completed sample calculation according to Form 6-NDFL of Lotos LLC for 6 months of 2017, which reflects vacation pay along with wages, is presented below.

In 6, personal income tax reflects the profit accrued during the calendar year in favor of individuals. Moreover, in part 1 of the declaration in cell 20, information is reflected on an accrual basis from the beginning of the reporting year. In the second part, the figures are indicated only for the reporting quarter in chronological order. In addition to earnings, the agent is obliged, according to the Labor Code, to transfer remuneration to employees three days in advance upon order. This means that this information is included in the declaration. Let us consider in the article the nuances of reflecting rolling leave.

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

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

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

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

The procedure for reflecting payments

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

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

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

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

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

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

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

The report reflects remuneration according to the general rules:

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

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

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

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

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

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

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

In the 3rd quarter the profit amounted to:

25000+47000 = 72000 rubles.

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

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

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

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

When is income recalculation performed?

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

This is done in two situations:

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

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

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

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

Payment of compensation followed by dismissal of an employee

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

The second section is filled out as follows:

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

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

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

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

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

A sample report for this example:

Example of filling out a declaration for the 1st quarter

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

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

Analytics for January:

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

Analytics for February:

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

Analytics for March:

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

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

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

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

In section 2 we reflect the December carryover earnings:

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

We reflect January earnings:

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

We reflect February accruals:

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

We reflect February earnings:

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

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

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

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

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

Conclusion

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