Form 6-NDFL entered our lives, receiving along the way a million curses from accountants and a million comments from tax authorities about the rules for filling it out. But passions and disputes do not subside. One of the points of constant doubt was line 080. We tell you how and why line 080 is filled out in “1C: Salary and Personnel Management 8” edition 3.
Line 080, in accordance with its name, reflects The amount of tax not withheld by the tax agent. Everything seems clear and understandable. But the debate around filling out this line is fueled by some accounting publications, which recommend that line 080 reflect the calculated personal income tax, which cannot be withheld until the end of the year.
At the same time, none of them takes upon themselves the responsibility to clarify which article of the Tax Code of the Russian Federation supports predictors. What can be included in the words “it will be impossible to hold it until the end of the year”? There are no proposals in the Tax Code to tell fortunes about what will happen by the end of the year.
Paragraph 4 of Article 226 of the Tax Code of the Russian Federation instructs tax agents to withhold the accrued amount of tax directly from the taxpayer’s income upon actual payment. Literally from this point it follows: if the income is not paid, then the tax could not be withheld. Therefore, in accordance with the name of the field, the amount of this tax must be reflected in line 080.
It is necessary to clarify that directly in the Tax Code of the Russian Federation and in the order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/450@, which approved the 6-NDFL form and the procedure for filling it out, does not contain specific instructions on what exact amounts of tax are required reflected in line 080 of the first section. There is only a line title.
Letters from the Ministry of Finance or the Federal Tax Service in this context can be regarded as documents of an explanatory and recommendatory nature, and not regulatory legal acts.
Often adherents of decisions on the possibility of tax withholding refer to the following letters:
1. letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11/13984@ (hereinafter referred to as letter 1), recommending to indicate in this line “the total amount of tax not withheld by the tax agent from income received by individuals in kind and in the form of material benefit in the absence of payment of other income in cash"
2. letter of the Federal Tax Service of Russia dated November 1, 2017 No. GD-4-11/22216@ (hereinafter referred to as letter 2) “On the direction of the review of violations in terms of filling out and submitting calculations in form 6-NDFL.”
But in letter 2, among the mistakes made when filling out form 6-NDFL, only non-compliance with the recommendations of paragraph 5 of letter 1 is indicated. And letter 1 does not indicate the exclusive requirement to reflect in column 080 only the amount of tax not withheld by the tax agent from income received by individuals in in kind and in the form of material benefits in the absence of payment of other income in cash, but it is said that these amounts should be reflected in line 080.
The question arises of what to do with the amounts of tax calculated on wages (and its components) when wages have not been paid.
It is assumed that the deadline for submitting the 6-NDFL report - a month after the end of the reporting quarter - provides sufficient time for paying wages and withholding personal income tax in accordance with the law.
In particular, in accordance with Part 6 of Art. 136 of the Labor Code of the Russian Federation, the timing of salary payments must be set in such a way that employees receive wages at least every half month. And the tax department, as you know, does not send out recommendations for circumventing violations of the law and preparing a report, provided that the deadlines for paying wages are violated.
In the 1C: Salaries and Personnel Management 8 program, edition 3, filling out line 080 is based on reliable information about the calculated and actually withheld tax at the time of drawing up the report.
We would like to remind accountants how ungrateful it can be to correct the value in this column based on the hypothetical expectation that tax will certainly be withheld because the salary will definitely be paid.
Not necessary. The contractors did not pay and the company has no money, the director bought a house in Miami and there was not enough to pay the employees. In the end, some employee himself can give up everything, go wherever he can and not give the employer the opportunity to pay him a salary.
To summarize, I would like to recommend that when filling out line 080 of the form not to think of options, but to indicate exactly the amount that is displayed in the title - The amount of tax not withheld by the tax agent. This is exactly how the 1C: Salaries and Personnel Management 8 program, edition 3, works.
Line 080 6-NDFL often raises questions among chief accountants who prepare reports. When and how a line is filled, see the example.
In section 1 of the 6-NDFL calculation, “Generalized indicators” reflect accrued income, calculated and withheld tax for all employees. And the final data is given in lines 060-090. These lines are filled in once, even if the tax is calculated at different rates. Next, read in detail about how to fill out line 080.
Line 080 of 6-NDFL calculation: filling out
Line 080 is for the tax that the company was unable to withhold. It must indicate the amount of unwithheld tax for the reporting period.
Line 080 of the 6-NDFL calculation is filled out if the company does not withhold tax on payments or in-kind income by the end of the year. If an employee received income in kind, from which the company can withhold tax in future months, then there is no need to show it as unwithheld.
In what cases is line 080 6-NDFL filled out?
Tax not withheld during the tax period . How to fill out line 080 in 6-NDFL if the company does not withhold personal income tax until the end of the year.
Tax was not withheld in the reporting period.Example
On September 1, the director was issued an interest-free loan of 200,000 rubles. Since the beginning of the year, the director has been on leave at his own expense. It is impossible to withhold personal income tax until the end of the year. There are no other incomes for the entire reporting period. On September 30, the material benefit was calculated. The Central Bank rate on this date is 7.5%. The employee used the loan for 30 days. The benefit amounted to 819.67 rubles. (RUB 200,000 × 2/3 × 7.5%: 366 days × 30 days). On the same date, the company calculated personal income tax - 286.88 rubles. (RUB 819.67 × 35%). The benefit and the tax on it must be reflected in lines 020, 040 and 080 of form 6-NDFL.
Example
The company issued a loan to the employee on September 1 - 400,000 rubles. On September 30, the material benefit was calculated. The Central Bank rate on this date is 10.5%. The employee used the loan for 30 days. The benefit amounted to 1639.34 rubles. (RUB 400,000 × 2/3 × 10.5%: 366 days × 30 days). On the same date, the company calculated personal income tax - 573.77 rubles. (RUB 2,295.08 × 35%). The company withheld the tax only in October.
As of the date of filling out the calculation, the company has not yet withheld personal income tax on the benefit, but does not fill out line 080 6-NDFL for the year, since it will withhold tax until the end of the year.
Example
On September 6, the company, by court decision, paid the former employee a penalty of 27,000 rubles. The court did not allocate the tax in the ruling, so the company paid the entire amount in hand. On the date of payment, she calculated personal income tax - 3,510 rubles. (RUB 27,000 × 13%). The company was unable to withhold tax from upcoming payments because the employee quit.
In addition to the penalty for the six months, the company accrued income to 10 employees (including the employee who received the penalty) - 2,560,000 rubles, calculated and withheld personal income tax - 332,800 rubles. (RUB 2,560,000 × 13%).
In line 020, the company increased income for penalties - RUB 2,587,000. (2,560,000 + 27,000). Line 040 showed the tax, calculated including from the penalty, - 336,310 rubles. (332 800 + 3510). The company was unable to withhold personal income tax, so it recorded a tax of 3,510 rubles. in line 080 6-NDFL for the year.
Let us remind you that if the company has not withheld personal income tax from employees until the end of the year, these employees will need to submit 2-NDFL certificates with attribute “2” (clause 5 of Article 226 of the Tax Code of the Russian Federation).
The certificates must show the amount of tax not withheld. The amount of unwithheld tax in 6-NDFL and 2-NDFL must match the indicator in line 080 of 6-NDFL for the year.
Line 080 in the 6-NDFL report stands apart. According to the format approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@, line 080 indicates the total amount of tax not withheld by the tax agent, cumulatively from the beginning of the tax period. Let's look at filling out line 080 in 6-NDFL, what is included there and how to calculate it.
What is indicated in line 080 of form 6-NDFL
When filling out this line, many diligent and careful accountants have the following problems. Often this line records the amount of personal income tax that was not paid in the reporting period, but was paid in the next one. It is not right.
It must be remembered that line 080 is filled in only when, at the end of the period, the accountant understands that the amount for personal income tax will never be withheld.
Situations when line 080 takes on a non-zero value are varied, for example:
- former employee Onegin E.A. financial assistance or a gift of 5,000 rubles was paid;
- sad situation: employee Lensky V.V. an advance was issued for a business trip on June 1, but the employee died. The advance report was not submitted, this employee had income on June 30, from which personal income tax must be taken at a rate of 13%;
- employee Larina T.D. income was provided in kind (or in the form of material benefits), but she had no other income in cash.
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Thus, these are situations where the tax agent, due to the lack of cash income from an individual in the required amount, cannot withhold personal income tax until the end of the calendar year.
Here, at the end of the year, a connection arises with the 2-NDFL certificate. For these tax amounts, the accountant submits a 2-NDFL certificate to the Federal Tax Service with the attribute “2”. Thus, he invites the Federal Tax Service to deal with these personal income tax amounts itself.
And also line 080 should be equal to the sum of lines “Amount of tax not withheld by the tax agent” of 2-NDFL certificates with attribute “1”, and lines 034 of Appendix No. 2 to the income tax return. If this ratio is incorrect, it means that the amount of tax not withheld by the tax agent will raise questions from the Federal Tax Service.
This is the moment at which the relationship between the employee, employer and the Federal Tax Service comes together.
Order of filling line 080
When filling out line 080, you need to take into account the following feature, according to the above order of the Federal Tax Service:
If the tax agent paid income at different rates during the tax period, then line 080 is filled in only once on the first page with the total value.
Since many accountants are already working in the 1C Salary and Personnel Management 8 edition 3.0 program, I would like to note that filling out line 080 depends on the date the report was signed on the title page.
Let's give an example.
Let’s say employee Larina T.D. On March 31, 2017, the March salary was paid and personal income tax was withheld from it; on April 17, 2017, she received an advance in the amount of 20,000 rubles; on April 17, 2017, in the amount of 40,000 rubles. income was received in kind, personal income tax - 5,200 rubles. must be withheld from the employee's April salary. For family reasons, she took leave at her own expense from April 18 to April 30, 2017, and quit on May 1, 2017. On May 2, Larina received a salary for the second half of April and compensation upon dismissal in the total amount of 3,000 rubles. On May 02, the payment for dismissal was made.
Let's fill out the calculation of 6 personal income tax according to the example for clarity for April for this employee.
- 020 – amount of income received for April 63,000 rubles: 40,000 rubles. income in kind and 23,000 rubles. salary and compensation upon dismissal;
- 040 – calculated personal income tax 8,190 rubles: 5,200 rubles. + 23,000*0.13= 2,990 rub.;
- 080 – 5,190 rub. Personal income tax 3,000 – 8,190=5,190 rubles, this tax amount was not withheld by the tax agent.
- 100 – date of receipt of “in-kind” income 04/17/2017;
- 110 – non-monetary income, do not fill in the date;
- 120 – 02.05.2017;
- 130 – 40,000 rub.;
- 140 – 10 rub.
- 100 - date of receipt of salary 05/02/2017;
- 110 — 02.05.2017;
- 120 – 02.05.2017;
- 130 – 23,000 rub.;
- 140 – 2990 rub.
A little more than a year has passed since the Federal Tax Service of the Russian Federation provided the new reporting form, but even now it is not clear to everyone what is used for and when to fill out line 080 6-NDFL - Amount of calculated tax.
The purpose of this line is to indicate the amount and reason why the withholding agent was unable to collect from the individual. But do not think that with its help you can avoid the routine procedure for withholding personal income tax. In reality, every tax agent must remember his obligations, which means that he is obliged to carry out tax withholding without delay.
It is worth noting that taxes that are in limbo and transferred from other reporting quarters cannot be entered into this line.
In situations where an individual receives income represented in either material form, the first may be the cost of goods or work transferred to the individual by a tax agent.
For example, this could be payment for education or vacation for an individual, or a gift. Under the guise of material benefit, it appears to be receiving profit from the acquisition of securities at a significantly reduced cost, saving money on paying interest for the use of borrowed funds of the company.
Thus, there are only three situations when filling out line 080 in 6-NDFL is a necessary procedure:
- A small amount of income that does not allow full personal income tax withholding.
- During the indicated period, the employee did not actually receive any income from the tax agent.
- The individual received payment in kind, for example, in the form of a gift.
Procedure for filling a line
Line 80 is filled in with the amount not subject to withholding by the tax agent. The filling procedure takes place at the beginning of the year. It is worth noting the fact that when filling it out, you cannot indicate a tax that was not withheld from the individual’s income paid in the reporting quarter. This also applies to other types of taxes transferred from quarters. For example, if wages were accrued in September, but the procedure for withholding tax on this amount was carried out in October, the tax is reflected in.
The calculation of personal income tax from this amount is entered in line 040. In this situation, it turns out that these types of amounts are not required to be entered in line 080. It should record amounts only for income received in non-tax deductible form.
An example of such a situation
Filling line 80 can be seen in the following example:
On September, Sima LLC made a payment for a tour package to one of its employees, the cost of which was 000 rubles. The deduction of personal income tax according to the plan must be carried out by the company’s accountant from the employee’s subsequent salary, amounting to 2,700 rubles. But the personal income tax payment was not made by the accountant due to the dismissal of the employee on October 2 and his receipt of a settlement consisting of 2,000 rubles.
The question is, what amount will be reflected in line 080 6-NDFL?
It is worth knowing that it is impossible to withhold tax in full from settlement funds. By law, the tax deduction should not exceed 50% of this amount. Thus, the accountant has the right to withhold only 2000 X 50% = 1000 rubles from settlement accounts. Withheld from the calculated amount of only 2000 rubles, personal income tax of 13% will be only 260 rubles. And from the amount that remains after deducting personal income tax, only 740 rubles can be withheld from the cost of the voucher, since it was previously said that only half of it can be deducted from the amount of income.
Thus, it turns out 1000 rubles. – 260 rub. = 740 rub. As a non-withheld personal income tax amount will be 2440 rubles. The amount not withheld was received as follows: 2700 rubles. – 260 rub. = 2440 rubles.
In this situation, line 080 in 6-NDFL, when the accountant fills out the 9-month calculation, will not be completed, since at that time the employee was still among the employees working in the company. This means that the employer could withhold tax from him. When filling out line 020, the cost of the voucher is also included in the indicated amount of income. The calculated tax amount is entered by the accountant in line 040. And only in the annual calculation of 6-NDFL, information is entered in line 080.
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Delay in information may result in a fine
It is necessary not only to fill out documents on time, but also to inform both the individual and the Federal Tax Service inspection about the impossibility of withholding tax. Information about problems with tax withholding should be submitted to the Federal Tax Service before the beginning of March of the following year. This information is submitted to . This document indicates feature 2. If this certificate is submitted later than the deadline allocated for this, then the tax agent will be charged 200 rubles. This penalty is also provided for any other certificate that was provided late.
What to do if there is an error in line 080
If you find incorrect data in a line regarding unwithheld personal income tax or the reflection of its amount, you must provide an updated calculation as soon as possible, adhering to certain rules. When filling out the 6-NDFL title page, you must enter an adjustment number. And in those lines where amounts with errors were previously indicated, you need to enter the correct amounts.
Despite the fact that line 080 is rarely filled out, almost every tax agent has to deal with filling it out. And although the filling out procedure itself is not difficult, nuances in tax calculations can provoke the appearance of amounts with errors, which means incorrect filling out of the line itself.
When filling out a report on form 6 personal income tax, many are faced with the problem of filling out line 080, which raises many questions. This is due, in particular, to the fact that not all non-withheld personal income taxes are such in reality, and any error or omission will lead to inevitable proceedings with the tax service.
How to fill out line 080 of form 6 personal income tax?
Line 080 indicates the amount equal to the unwithheld tax on paid income of individuals for the entire quarter and at all rates at once - this factor must be taken into account. This amount is generalized, and therefore, if there are several unwithheld taxes at the same time, it is enough to simply add them up, then calculate the insurance premiums for 2017, an example of which can be filled out on the Internet, and enter the resulting value in line 080.
Do not forget that in some cases the company’s activities have its own specifics, and therefore it may be impossible to withhold personal income tax for certain reasons, and it is necessary to notify not only the tax office, but also the person to whom the funds were paid unwithheld tax.
Line 080 6-NDFL: what is included there
Such a notification is a certificate in form 2 of personal income tax with sign 2, which displays all the employee’s income and the amount of tax not withheld from them.
In what cases is personal income tax not withheld?
Tax on the income of an individual may be considered unwithheld in certain cases, and it is from this that the amount that is subsequently displayed in 6 personal income tax line 080 is formed. This is possible in the case when the salary is given to the employee in kind, for example, in products, or when his income lower than the tax amount.
In these and some other cases, the unwithheld tax is reflected in line 080, however, you should understand for what period Form 6 Personal Income Tax is being filled out, since if there is any debt left from the previous period, then it is not displayed in line 080.
What debts should not appear on line 080?
Any income that was accrued during the quarter and was transferred after its completion cannot be entered in line 080, since personal income tax is not withheld from them due to the late actual payment. This type of tax is called a suspended tax. Also, those taxes that for some reason could not be withheld in the past year or any other completed periods are not taken into account.
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06/18/2016. Article topic:
Example
Filling out the calculation according to form 6-NDFL
for the first quarter of 2016
Sheet 002(form 6-NDFL)
Section 1. General indicators
Section 1 is completed
growing total since the beginning of the year.
- Line 010
Tax rate.
In line 010, enter the personal income tax rate. Were taxes withheld at different rates? For each, fill out lines 010–050 of the section.
If there are a lot of bids and all the lines of section 1 do not fit on one sheet, then add the required number of pages. And fill in lines 060–090 with the total amount for all bets and only on the first page. On the remaining sheets, put 0 in these lines, followed by dashes. - Line 020, 025
Income.
In line 020, record employee income on an accrual basis from the beginning of the year.
Line 020 must also show partially taxable income listed in Article 217 of the Tax Code of the Russian Federation. For example, gifts worth more than 4,000 rubles, severance pay more than three times average earnings, etc. In section 2, income is shown minus these amounts.Did you pay dividends? Decrypt them separately on line 025.
Write here the amount of dividends in rubles and kopecks, the actual date of receipt of which falls in the first quarter. For dividends, this is the date of payment from the cash register or transfer from the account. For what year and in what month dividends are accrued in accounting does not matter. Show income amounts in rubles and kopecks. - Line 030
Deductions.
In line 030, record the deductions that have been provided to employees since the beginning of the year. Enter children's, property, social deductions, as well as deductions from non-taxable income for which the tax has been reduced. For example, an employee received financial assistance. Part of it, not exceeding 4000 rubles. per year, exempt from personal income tax. This amount must be indicated in line 030. - Line 040, 045
Calculated tax.
In line 040, provide personal income tax in full rubles, without kopecks. Calculate it using the formula:
Personal income tax (line 040) = (income on line 020 - deductions on line 030) x rate from line 010.
Decipher personal income tax on dividends using line 045. It also has its own formula: personal income tax on dividends (line 045) = income on line 025 x rate from line 010. - Line 050
Fixed advance payment.
Fill out line 050 if the company has a foreign employee, at whose request you reduced the personal income tax from his income for the advance payments that this employee paid under the patent. - Line 060
Number of individuals who received income.
Write down the number of people to whom income was paid during the reporting period.
Are there employees who quit during the year and then returned? Consider them as one, just like individuals with whom you have entered into two contracts - a contract and an employment one. Count only those persons whose income is subject to personal income tax. For example, a maternity leaver’s child care allowance does not need to be included in line 060. The indicator in this line determines whether the company should submit the calculation on paper or electronically. That is, if you provided a quantity of 25 or more, then submit the report only via the Internet. - Line 070
Withheld personal income tax.
On line 070, show the total amount of tax withheld at all rates. It may not coincide with what was calculated (line 040). Typically, the discrepancy arises due to wages that were accrued in the reporting period and paid out in the next one. - Line 080
Unwithheld personal income tax.
In line 080, enter the tax that you could not withhold.
This is a tax that could not be withheld and which at the end of the year the company will reflect in 2-NDFL certificates with sign 2. For example, the organization gave a non-monetary gift to a former employee. The cost of the gift exceeds 4000 rubles. You did not transfer the money to him, so there is nothing to withhold tax on the excess amount. The tax on the difference between the value of the gift and the non-taxable part must be shown as non-withheld.
Another example: a former employee was paid financial assistance. From an amount exceeding 4000 rubles. need to withhold personal income tax. But since the employee quit, this is impossible. Unwithheld tax must be shown in line 080. Another thing is the tax that you can withhold, but only in the next quarter. Do not show this tax on this line. - Line 090
Returned personal income tax.
This is an overtax withheld (by mistake) from an individual, which you returned to him in the first quarter (Article 231 of the Tax Code of the Russian Federation).
Sheet 002(form 6-NDFL)
Section 2. Dates and amounts of income actually received and personal income tax withheld
Section 2 shows the data
only for the last quarter.
- Lines 130, 140
Amounts of actual income received and tax withheld
In line 130, record income in rubles and kopecks before tax.
On line 140, write the personal income tax that should have been withheld from this amount. It doesn’t matter whether it was transferred to the budget or not.
Record all income in chronological order.
There are five blocks in the calculation form in section 2. If there are not enough of them to transfer income, add the required number of sheets. Each additional sheet will contain section 1. There is no need to fill it out again. - Lines 100, 110, 120
Dates
On line 100, enter the date on which employees received income.
Line 110 shows the day on which the company withheld tax. And in line 120 - the date on which personal income tax, by law, must be transferred to the budget.
The specific numbers on these lines depend on the type of income.
The salary will become income on the last day of the month for which it was accrued (line 100). Personal income tax must be withheld from it on the day of payment (line 110). And transfer personal income tax no later than the next day (line 120).
Vacation pay and sick leave will become the employee’s income on the day of payment (line 100). On the same day, personal income tax must be withheld from them (line 110). But you can transfer it to the budget until the end of the month (line 120). - Carryover income
Section 1 of the calculation is filled out with an accrual total for the first quarter, half-year, 9 months or year. And section 2 shows transactions for the last three months.
There are carryover income.
Usually this is a salary that was accrued in the reporting quarter and paid in the next quarter.
Show the carryover salary in lines 020 - 040 of section 1 of the calculation for the quarter in which it was accrued.
And in the next quarter, include the amount in section 2 and show it in line 070 of section 1.
For example, show the March salary paid in April in lines 020-040 of section 1 of the calculation for the first quarter.
You will withhold personal income tax from it only in April at the time of payment. Therefore, show it in section 2 and line 070 of section 1 of the half-year report.
The Federal Tax Service described this procedure in letters dated February 12, 2016 No. BS-3-11/553 and dated February 25, 2016 No. BS-4-11/3058.
Three fines for one 6-NDFL
- Fine for being late for the company. If you are late with the payment by no more than a month, you will be fined minimally - 1000 rubles. For each subsequent full or partial month of delay, the fine will be increased by another 1,000 rubles. (Clause 1.2 of Article 126 of the Tax Code of the Russian Federation).
- Fine for being late on the director. The director of the company will be fined from 300 to 500 rubles for being late with the calculation. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation). Tax authorities can issue such a fine themselves, without going to court.
- Penalty for errors. For erroneous information in the calculation, the tax agent will be fined 500 rubles. (Art.
6-NDFL 80-line
126.1 of the Tax Code of the Russian Federation). It doesn’t matter whether the company submits the report on time or delays it.