Both individuals and legal entities must pay taxes in accordance with the requirements of the 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 a tax agent of his employees, is obliged to calculate the amount of personal income tax in the form 6-NDFL.
This document must reflect all the income of the employee that he received while working for this employer. These include not only wages, but also vacation and sick leave. If the employee is paid an additional payment, then this amount is also taxable.
And how should a sick leave in the form of 6-personal income tax be drawn up, and what rules are established by the current legal regulation?
Reflection features
The current legislation provides for certain deadlines for the payment of hospital benefits. In particular, the employer is obliged to calculate and transfer the sick leave benefit to the employee's account within 10 days from the moment the employee presents the 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 ill and did not fulfill his labor duties. Accordingly, in the form of 6-personal income tax, the reflection of a hospital person has its own characteristics.
But before considering these features, it is first necessary to know what types of payments are taxed and, accordingly, should be reflected in the 6-personal income tax form.
Tax legislation states that income tax should be subject to all types of benefits that are paid to an employee during his temporary disability. Only payments that are made during pregnancy and childbirth do not fall under this rule.
When filling out the 6-NDFL form, it must be remembered that the actual date of receipt of income (that is, the day the payment is 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 hospital benefits to an employee.
But the law also states that the employer is not required to transfer sick leave tax for each employee of the enterprise. It is enough 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 within the next business day.
Display of sick leave in 6-personal income tax:
Important Information
The duty to fill out Form 6-NDFL is the responsibility of the accountant of a particular enterprise. In order to avoid any errors when entering data and drawing up this document, you must first carefully read the official recommendations of the relevant tax officials. Below are the main important information that may be useful during the completion of this form.
You need to start filling out the document from the title page, when filling out which you should adhere to the following rules:
- All fields of the title page must be filled in completely. You do not need to enter only in the area located at the bottom right of the page: it is intended for tax officials. Filling out the title page must begin on the left. If there is nothing to fill 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 business. Accordingly, in the column that is 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 in the appropriate line it is necessary to enter his data. 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 drawing up and submitting a report, it is necessary to strictly observe the deadlines specified by law, otherwise the offender may be held accountable.
If the document is not handed over to the tax service by the employer personally, but is sent by mail, then in this case it must be sent 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 workflow is used, then the date of sending is fixed automatically.
For example, if an employee was sick during March, but for some reason the sick leave was accrued during April, then this operation should not be reflected in the reporting documentation provided by the tax service for the first quarter. These data must be included in the half-year report.
If necessary:
- using the cumulative total method, the amount received must be entered on page 020;
- on pages 100 and 110, the dates of receipt by the citizen of the allowance, which is subject to taxation, must be drawn up;
- 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 in 6-NDFL must be filled out, taking into account the date of actual receipt of benefits. 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 are 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 a corresponding payment order), then the date of receipt of the benefit is the date of its payment. 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 a sick leave on April 26th. Calculation and payment of benefits were made on April 28th. In this case, the data must be filled in the half-year report form.
The tax service has repeatedly given clarifications regarding the reflection of sick leave in the form of personal income tax-6. According to the latest explanations of the Federal Tax Service in 2017, the sick leave for the period of time when the benefit was assigned but not paid should not be reflected in the report.
For example, if an employee was ill throughout December and did not fulfill his labor 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.
Employee of the company on 10/28/2016 a temporary disability benefit was awarded, but the actual payment of the amount was made in December along with the employee's salary. The amount of the allowance is 15,000 rubles.
In this case, the form must be completed as follows:
- in the first section, you must specify the amount of tax, as well as the amount of benefits;
- in line 040, the amount of 1950 rubles is filled;
- 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 allowance;
- and in line 140 - the amount of tax, which is 1950 rubles.
Work in the 1C program
All data that must be reflected in the 6-NDFL form is also filled in 1C. At the same time, filling in the data in this application has some features, which are presented below in the examples.
For example, an employee started working at the enterprise starting from 04/01/2016. This month has been fully completed. At the same time, the employee has a deduction for a child in the amount of 1400 rubles. This fact should also be reflected in the program. Since the employee has worked all month, in this case, there will be no problems when filling in the data.
The employee fell ill and did not carry out his labor duties from 18.05. until 24.05. The sick leave was presented on May 25th. Accordingly, it is on this day that you need to enter data on receiving a sick leave certificate into the 1C program.
In almost all companies, the payment of the benefit amount is carried out together 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 calculation of the amount of personal income tax is automatically performed. But the deduction is doubled. This is primarily due to the fact that the payment of the hospital benefit is already in the next month. In this example, there is no salary yet at the time of accrual of the hospital benefit, 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 the 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 of accrual of the hospital benefit, the salary has not yet been transferred, respectively, the program does not know whether there will be accruals and transfers during this month or not.
After the calculation of the salary for May, the program removes the May deduction from the sick leave and uses it in relation to the salary for May.
The amount of tax in this example is the sum of the following parameters:
- payroll tax;
- sick leave tax;
- Personal income tax is also from sick leave, but calculated in the Payroll document.
The calculation of wages for June also has some features. Since in this case the deduction for this 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.
In particular, the second section of the document has 4 groups of lines:
When compiling a report, you need to be aware that the employer can reflect the data of the third section either in the second or in the fourth part. The only prerequisite is that the data entered in the 6-personal income tax form matches the amount that was transferred to the budget as a 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 the 6-NDFL form. A sample of filling out this document can be found on the Internet. At the same time, these rules also apply when terminating an employment agreement and when an employee is dismissed.
