6 NDFL per year sample. The composition of the form is unchanged

Starting from January 1, 2016, all tax agents (organizations and individual entrepreneurs with employees) are required to submit quarterly personal income tax returns in the form 6-NDFL “Calculation amounts of personal income tax calculated and withheld by the tax agent”. The calculation form was approved by the Order of the Federal Tax Service of the Russian Federation of October 14, 2015 No. ММВ-7-11/450@ and registered by the Ministry of Justice of Russia on October 30, 2015 No. 39578.

In addition, the obligation to submit an annual certificate in the form of 2-NDFL remains. At the same time, the calculation of 6-NDFL contains data for the whole organization, and 2-NDFL is presented personified for each individual in respect of which the organization was a source of income and acted as a tax agent for personal income tax.

The calculation of 6-NDFL consists of the title page, section 1 "Generalized indicators" and section 2 "Dates and amounts of actually received income and withheld personal income tax."

Who and where provides the calculation of 6-personal income tax

The obligation to submit a report is assigned to organizations and individual entrepreneurs that are recognized as tax agents on the basis of the provisions of Art. 226 of the Tax Code of the Russian Federation.

The calculation is presented:

  • Russian organization - in tax office at the place of its registration;
  • Russian organization with separate divisions, - to the tax inspectorate at the place of registration of the parent organization and the location of separate subdivisions (in relation to individuals who received income from separate subdivisions);
  • by an individual entrepreneur - to the tax office at the place of business in connection with the application tax regimes in the form of payment of UTII and PSNO;
  • largest taxpayer- to the tax inspectorate at the place of registration as the largest taxpayer or to the tax inspectorate at the place of registration of such a taxpayer for the relevant separate subdivision (separately for each separate subdivision).

Deadlines for submitting the calculation of 6-NDFL

Compiled and submitted once a quarter in the total amount for the organization, without personalized accounting.

Rented quarterly no later than the last day of the month following the expired quarter.

Deadlines for submitting Form 6-NDFL in 2016:

  • for the 1st quarter of 2016 - no later than May 4, 2016;
  • for the half year of 2016 - no later than August 1, 2016;
  • for 9 months of 2016 - no later than October 31, 2016

Organizations and individual entrepreneurs with the number of individuals who received income in tax period, up to 25 people, have the right to hand over the calculation on paper. All other tax agents submit reports electronically.

Grounds for surrendering 6-personal income tax

The basis for filling out the calculation of 6-NDFL is the register tax accounting(clause 1 of article 230 of the Tax Code of the Russian Federation), which reflects:

  • income accrued and paid by the tax agent individuals;
  • provided to individuals tax deductions;
  • calculated and withheld taxes.

In this case, special codes are used - the reference books “Income Codes”, “Deduction Codes”, approved by order of the Federal Tax Service of Russia dated September 10, 2015 No. МВ-7-11/387@ “On approval of codes for types of income and deductions”.

When filling out the calculation form, it is not allowed:

  • correction of errors by means of a corrective or other similar means;
  • duplex printing hard copy;
  • fastening sheets of the Calculation, leading to damage to the paper carrier.

General rules for filling out the calculation 6-NDFL

  • text and numeric fields of the calculation form are filled from left to right, starting from the leftmost cell, or from the left edge of the field reserved for recording the value of the indicator;
  • if the indicators of the relevant sections of the calculation cannot be placed on one page, the required number of pages is filled in. The summary data is reflected only on the last page;
  • the "Page number" field is filled in on each page of the calculation and has continuous numbering, starting from the Title page. The page number is written from left to right, starting from the first (left) character space. For example, on the first page put - "001"; on the tenth page - "010";
  • the calculation is filled in with black, purple or blue ink;
  • in the absence of a value for total indicators, zero (“0” is indicated);
  • in unfilled familiarity places, a dash is put on the right side of the field;
  • fractional numerical indicators are filled in as follows: if there are more familiar spaces for indicating the fractional part than numbers, then a dash is put in the free familiarity spaces of the corresponding field. For example: the amount of calculated income is filled in according to the format: 15 familiarity for the whole part and 2 familiarity for the fractional part and, accordingly, with a quantity of “1234356.50”, they are indicated as: “1234356--------.50”.
  • OKTMO code is indicated in accordance with the "All-Russian classifier of territories of municipalities" OK 033-2013 (OKTMO), approved by Order of Rosstandart dated June 14, 2013 No. 159-st. tax agents indicate the code of the municipality in whose territory the organization or a separate subdivision of the organization is located;
  • Sole proprietors, notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice and are recognized as tax agents indicate the OKTMO code at the place of residence;
  • tax agents - individual entrepreneurs, which are registered at the place of business using the taxation system in the form of a single tax on imputed income for certain types of activities and (or) patent system taxation indicate the OKTMO code at the place of registration of an individual entrepreneur in connection with the implementation of such activities;
  • each page is certified by the signature of the tax agent or his representative and the date of signing the calculation is indicated.

Responsibility for failure to submit 6-personal income tax

Since 2016, new liability measures have been introduced related to the introduction of the obligation to submit Form 6-NDFL. If the reporting contains false information, the tax agent will be fined 500 rubles. for each document (Article 126.1 of the Tax Code of the Russian Federation). If the calculation of 6-personal income tax is not submitted within the prescribed period, then for each full or incomplete month of delay the fine will be 1000 rubles. (Clause 1.2, Article 126 of the Tax Code of the Russian Federation). Moreover, from January 1, 2016 tax authorities has the right to suspend operations on bank accounts of tax agents if the calculation of personal income tax amounts is not submitted within 10 days after the deadline.

Has the new form calculation of 6-personal income tax from 2018? What has changed in the form and order of filling? Is it true that using the new form it is necessary to report already for 2017? Where can I download the new form? Let's figure it out.

Introductory information

Recall that since 2016, quarterly reporting for personal income tax agents has been introduced. And all organizations and individual entrepreneurs who have employees, as well as tax agents who pay income to individuals who are not their employees, have become required to submit a new report. To do this, the tax authorities approved the calculation form 6-NDFL, the procedure for filling it out, as well as the format necessary for submitting reports in electronic form (Order of the Federal Tax Service of Russia dated 10/14/15 No. ММВ-7-11/450.

Many accountants immediately noticed that the procedure for filling out the new form 6-NDFL did not answer many of the questions that arose when compiling the calculation. Difficulties were caused by filling in almost all lines of the new reporting, and the explanations of the Federal Tax Service often changed. Over the past years, accountants have struggled with this report! And at the end of 2017, the news appeared that the tax authorities had prepared a new form for calculating 6-personal income tax and published it for discussion. They also developed a new 6-NDFL format for submitting reports in electronic form.

Is there any hope that the tax authorities have taken into account all the comments of the accounting community in the new form of 6-personal income tax? Is it true that the report will become easier to fill out? Has the problem with the dates of reflection of income received finally been resolved? Our experts have studied the new form 6-personal income tax and present their comments.

Read also: Declaration 3-NDFL for 2018: deadline for submission of individual entrepreneurs and individuals

Deadline for submission of 6-personal income tax under the new form

Thus, it will no longer be possible to report using the old form 6-NDFL for 2017. Recall that it will be necessary to submit 6-personal income tax in 2018 according to the new form (for 2017) no later than April 2, 2018. Therefore, we recommend that you take the changes to the 6-personal income tax form from 2018 quite seriously. So, let's move on to the newest form of 6-personal income tax.

The composition of the form is unchanged

The composition of the 6-NDFL form has not changed in any way since 2018. The calculation includes:

  • title page;
  • section 1 "Generalized indicators";
  • section 2 "Dates and amounts of actually received income and withheld personal income tax".

In general, the form is compiled on an accrual basis: for the first quarter, for half a year, for 9 months and for the calendar year. Take the information for filling out the calculation from the tax accounting registers for personal income tax (clause 2.1 of the Procedure approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. MMV-7-11 / 450).

Change 1: new barcode

One of the changes is that on sheet 2 of the 6-NDFL form in the barcode, the place of the code “1520 1027” will be the code “1520 2024”.

Change 2: new columns and codes on the title page

On title page the new 6-personal income tax will have two new columns in which it will be necessary to indicate: the reorganization form code; TIN/KPP of the reorganized company. See the new codes for the reorganization and liquidation forms for filling out 6-personal income tax from 2018 below:

Change 3: new order of filling in the reorganization

How to fill out 6-personal income tax during the reorganization? In the order of filling out the new form 6-NDFL, a clear sequence of actions appeared, namely:

  • Companies - the largest taxpayers indicate in the calculation 6-NDFL TIN and KPP at the location according to the certificate of registration with the tax office at the location (5 and 6 category KPP - "01").
  • The successor organization submits to the inspection at the location of 6-NDFL for the last period and updated reports for the reorganized organization, indicating on the title page in the line "at the location (accounting) (code)" the code "21", and in its upper part - TIN and KPP of the successor organization.
  • In the line "tax agent" you must indicate the name of the reorganized organization or its "isolation".
  • In the line “TIN/KPP of the reorganized organization (separate subdivision)”, you must indicate the TIN and KPP that were assigned to the organization before the reorganization.
  • If 6-NDFL is not a settlement for a reorganized organization, then dashes are put in the TIN / KPP line of the reorganized organization.

Read also: Average daily earnings: maximum size in 2018

Change 4: New Presentation Location Codes

Since 2018, new codes for the place of submission of the 6-NDFL calculation have been introduced, which are indicated on the title page. Here are the new codes in the table:

Code Name
120 At the place of residence of an individual entrepreneur
124 At the place of residence of a member (head) of a peasant (farm) economy
125 At the place of residence of the lawyer
126 At the place of residence of the notary
213 By place of registration as the largest taxpayer
214 At the location of a Russian organization that is not the largest taxpayer
215 At the location of the successor who is not the largest taxpayer
216 At the place of registration of the successor, which is the largest taxpayer
220 At the location of a separate subdivision of the Russian organization
320 Place of business of an individual entrepreneur
335 At the location of a separate subdivision of a foreign organization in the Russian Federation

The listed codes must be indicated in the field "At the location (accounting) (code)".

A new format 6-personal income tax is introduced from 2018

Since 2018, it is necessary to transfer 6-personal income tax to the Federal Tax Service in electronic form using a new format. It is necessary for the receiving party to read the completed report. Here are the amendments that officials from the Federal Tax Service provided for the new form 6-NDFL.

Conclusion

The new form 6-NDFL from 2018, by and large, did not solve the main issues that accountants had. The form has changed slightly. We can say that the Federal Tax Service simply made minor adjustments to the current form.

Not later than 04/02/2018, tax agents must submit to their inspection the Calculation of the amounts of personal income tax calculated and withheld by the tax agent, in accordance with Form 6-NDFL for 2017 (clause 7, article 6.1, clause 2, article 230 of the Tax Code of the Russian Federation). And then, as in the past year, it will be necessary to submit such calculations quarterly, no later than the last day of the month following the 1st quarter, half a year, 9 months. Main question, which occurs when compiling 6-personal income tax in 2018 - what changes should be taken into account when preparing the form.

Report 6-NDFL in 2018

Changes to Form 6-NDFL were made by Order of the Federal Tax Service No. ММВ-7-11/18@ dated January 17, 2018. We talked about what changes the form has undergone in a separate one.

Despite the fact that the new form comes into force on 03/26/2018, it will be possible to submit 6-personal income tax for 2017 both before the specified date and after it (until 04/02/2018).

And to hand over Calculations, starting with the reporting for the 1st quarter of 2018, it will be necessary already on a new form.

The procedure for filling out 6-personal income tax 2018

Given the minor changes that were made to the Calculation Form 6-NDFL, the procedure for filling out the report remained the same. Innovations only affected the filling in of individual fields of the title page when submitting the Calculation under the conditions of reorganization, and new features of filling out section 1 or section 2 in the Calculation 6-NDFL did not appear.

When filling out the title page of the Calculation, it is necessary to pay attention to the correctness of the code in the line "At the location (accounting) (code)". Indeed, for the new form, the list of codes has been adjusted. For example, if earlier on the line “At the location (accounting) (code)” a Russian organization that is not the largest taxpayer indicated code 212, then in the report for the 1st quarter of 2018 it will be necessary to indicate code 214.

Amnestied income in 6-personal income tax

We talked in ours about the tax amnesty of certain incomes of individuals based on

Since 2016, all personal income tax agents began to submit the new kind document. This reporting is called 6-personal income tax. It is filled in by all firms with at least one employee. The form must be submitted exactly one month after the end of the reporting quarter. Many will ask: why this form, if there is a 2-personal income tax, where the data on wages are indicated?

Form 6-NDFL has significant differences from 2-NDFL. It reflects the data of the total amount for all employees as a whole.

  • You can download the 6-personal income tax form (Excel) for free at, in.
  • Download several examples of filling out 6-personal income tax from the links:

As already mentioned above, 6-personal income tax has been introduced into the reporting of all organizations since 2016. Those tax agents who have at least one employee in their staff are required to fill out this type of document. The tax inspectorate will be able to see in the document how much wages were paid to employees and how much was paid to the state budget.

The document contains the total number of employees, amounts, dates of payments and dates of deductions. The tax officer will be able to immediately determine how timely it is paid wage employees, whether there are delays in payments.

This form is provided, among other things, so that employers do not violate the terms of salary payments. When filling out the 6-personal income tax form, you can use the one provided on our website.

For a detailed analysis of the new form, see this video:

What sections does 6-personal income tax consist of

Reporting consists of a title page, sections and. In all sections, the data is filled in on the basis of accounting records in 1C. If the staff is 24 people, then you can fill out a paper form. You can download the 6-NDFL form on our website at.

The design of the title page will not cause difficulties for the responsible person. This is a standard procedure for filling in the details of the company, its name, as indicated in the documents.

Sections 1 and 2 may already raise some questions for an accountant.

  • First section. The section indicates the amounts that were paid and withheld from all employees for all reporting periods. For example, reporting is submitted for the 3rd quarter. In section 1, you need to display all the amounts for the 1st quarter, 2nd quarter and 3rd quarter together.
  • Dates and amounts are already indicated specifically for one reporting period (for three months). The lines indicate the amounts that have been accrued, the amount of deductions income tax and the amounts paid on hand (how much the employee received on hand, taking into account deductions). Be sure to reflect when these operations were carried out - the dates of payments and deductions.

Where to get the form 6-NDFL

The form of the document was approved by the tax inspectorate (10/14/2015 No. ММВ-7-11/450@). You can use various formats to fill out the form.

The easiest way to fill out the form is to PDF format(). To do this, you need to install the Adobe Reader program (free application) and enter all the necessary data. If the program is not installed, then a jpeg form printed on paper will do.

According to legislators, the new reporting form will make it possible to quickly and efficiently carry out desk audits of those organizations that violate the law of the Russian Federation in the event of late payment of wages.

Late fees

Any delay in reporting results in .

  • 500 rubles - if errors were made in the reporting of 6-NDFL or incorrect data were deliberately reflected.
  • 1000 rubles - if the reporting is not sent within the prescribed period.
  • If the sending of documents is delayed for more than 10 days, be prepared for the fact that the organization's accounts will be under arrest.

Fill example

The 6-personal income tax form downloaded on our website will not cause difficulties when filling out. An example of filling out the form for six months:

6-NDFL - quarterly reporting of employers on the calculated and withheld amounts of tax on the income of individuals. Form 6-NDFL introduced federal law dated 02.05.2015 No. 113-FZ.

The form must be submitted to the tax office by all employers: companies and individual entrepreneurs who have employees. It does not cancel the submission of income statements. In 6-NDFL they show the accrued and withheld tax as a whole, in 2-NDFL - the tax for each employee.

Everything about how to fill out the 6-personal income tax form is in this material.

Form 6-NDFL

The report form in the form 6-NDFL was approved by order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11-450@.

The form of calculation does not fundamentally differ from tax returns. It consists of a title page and two sections that reflect the total tax amount and its calculation, as well as deductions, income amounts with payment dates and the amount of tax withheld.

In the calculation of a particular company, there may be more than two sheets, for example, if the income of employees is taxed at different rates (there are residents and non-residents). Or, if the company does not have enough lines to fill in income with payment dates, it is necessary to fill in several sections with the calculation of tax or with income paid.

Form 6-NDFL: sample

Note!

From the reporting for 2017, a new form of calculation 6-NDFL is introduced. The amended draft prepared by the Federal Tax Service has been published on regulation.gov.ru.

Form 6-NDFL is submitted to the tax office at the place of registration of the organization or individual entrepreneur (clause 2 of article 230 of the Tax Code of the Russian Federation). If the company has separate divisions, then the report must be submitted to several inspections at once.

In 6-NDFL, the tax office at the location of the company includes income and taxes of employees of the head office. And payments to employees of departments are indicated in separate calculations (paragraph 4, clause 2, article 230 of the Tax Code of the Russian Federation).

If someone works in a division and at the head office, income and taxes are indicated in different calculations depending on the time worked (letters of the Ministry of Finance of Russia dated 03/29/2010 No. 03-04-06 / 55 and the Federal Tax Service of Russia dated 10/14/2010 No. ShS- 37-3/13344).

If the company sent the calculation to the inspection of the head office instead of the branch, you must send the original report to the branch. True, inspectors can be fined for failure to pass the calculation. Then it is worth clarifying that all information about the employees of the branch is included in the 6-personal income tax for the head office. This means that the reporting has been submitted, albeit to another inspection.

If, for example, two company offices are serviced by one inspection, but they have different OKTMOs, 6-personal income tax must be submitted for each division. This rule applies even if the company and the division are registered with the same inspection. If the company makes one calculation, then the inspectors will be fined at least 1000 rubles for failure to pass the second one (clause 1.2 of article 126 of the Tax Code of the Russian Federation).

The fine cannot be canceled in court, the judges support the tax authorities (Decree of the Arbitration Court of the Far Eastern District of 06/03/2016 No. F03-2355 / 2016).

See the detailed procedure for filling out 6-personal income tax below.

How to fill out 6-personal income tax

The procedure for filling out and submitting the calculation is approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@ (Appendix 2).

Filling out 6-personal income tax causes some difficulties, because you need to draw up a report for the whole organization on an accrual basis from the beginning of the year. Therefore, errors and inaccuracies are possible. We will tell further what and how to reflect in each section of the calculation

Completing Section 1 6-NDFL

The total amount of income, calculated and withheld tax must be reflected in lines 020-040, 070 of section 1. If income was taxed at different rates (for example, 13 and 30%), then separate lines 010-040 of section 1 must be filled in for each.

The following lines show:

  • 030 - the amount of deductions taxed at a rate of 13%, except for dividends (clause 1, article 224, clause 3, article 210 of the Tax Code of the Russian Federation).
  • 060 - the number of individuals to whom the income was paid. If an employee worked part-time as a contractor during the quarter or quit, but then returned back, he is counted only once.

The form must be submitted, even if it is zero. In this case, in the first column reserved for wages or taxes, you must put zero, and in all other cells - dashes.

Completing Section 2 6-NDFL

In section 2 of the 6-NDFL report, all income should be distributed by date:

  • date of actual receipt;
  • date of withholding personal income tax;
  • tax payment deadline.

Salary . The date of actual receipt of salary is the last day of the month for which it is accrued (clause 2, article 223 of the Tax Code of the Russian Federation). Therefore, in line 100, you need to write the 31st (30th) number, even if this day fell on a day off. This date does not affect the order of retention. It is necessary to withhold the tax upon the actual issuance of money, and transfer it the next day (clause 6, article 226 of the Tax Code of the Russian Federation).

Vacation and sick leave . If the employee receives vacation pay in 2017, then in lines 100 and 110 the date of receipt of income will be the same - the date of payment of money. But the transfer term of 120 will be different. It is necessary to transfer personal income tax from vacation pay on the last day of the month in which the company issued them (clause 6 of article 226 of the Tax Code of the Russian Federation). If that day falls on a weekend, the due date is extended to the first business day.

General rules for filling out 6-NDFL

How to reflect in-kind income in 6-NDFL . The tax that the company could not withhold must be shown in line 080 6-NDFL. This rule applies if by the end of the year the company does not pay money to an individual.

Previously, the Federal Tax Service believed that actual dates should be reflected in 110 and 120, even if the company was unable to withhold personal income tax (letter dated February 25, 2016 No. BS-4-11 / 3058@). But the 6-NDFL format did not allow writing zeros in lines 100-120. The tax authorities finalized the program only in the second quarter (letter of the Federal Tax Service of Russia dated April 25, 2016 No. 11-2-06/0333@). If the company used to put actual dates, this is not a mistake. Reporting is not required.

What amount to reflect in line 030 6-NDFL . Here you must specify the deductions that are provided to the employee in the reporting period. For example, deductions for children, the purchase of property, payment for education and treatment. If the company issued financial assistance over 4,000 rubles, then in line 030 you must indicate the non-taxable limit of 4,000 rubles (clause 28, article 217 of the Tax Code of the Russian Federation). In 110 and 120 put "00.00.0000". The Federal Tax Service also thinks so (letter No. BS-4-11/10956@ dated June 20, 2016).

How to fill in lines 070 and 080 if the company issued a salary in one month and issued it in another . The Federal Tax Service has explained more than once that line 070 should be set to 0 if the company accrued wages in one month and issued it in another (letter dated 07/01/2016 No. BS-4-11/11886@). Some companies took the clarifications literally and put zeros in line 070 in the calculations for previous periods, although they withheld tax. This is a mistake, so you need to clarify the calculation. Otherwise, the tax authorities will be fined 500 rubles for false information (Article 126.1 of the Tax Code of the Russian Federation).

How to reflect an employee's anniversary bonus. The bonus for the holiday is not a salary, so in line 100 you need to write down the day when the bonus was issued, and not the last day of the month.

Line 100 indicates the date when the employee did not receive income . Colleagues complained that accounting programs always put in line 100 the day of the actual issuance of money. Although it is necessary to record the date of receipt of income according to the code. If the wrong dates are indicated, a clarification of 6-NDFL is needed.

For example, the date of receipt of salary income is always the last day of the month. And if the employee quits, then the last working day of the month for which the company accrued wages (clause 2, article 223 of the Tax Code of the Russian Federation). The day the employee received the money does not matter.

Line 120 indicates the date of payment for the tax, and not the deadline for the Tax Code of the Russian Federation . The error occurs in companies that withhold tax. They specifically set the date of transfer so that the tax authorities do not calculate penalties and fines.

Inspectors will easily find a defect. There are only two options for how to fill out line 120. Here they fill out the deadline transfers of personal income tax. For wages, this is the day following the payment, and for vacation and benefits, it is the last day of the month. The date can be later only in one case - if the deadline falls on a weekend. Then it is transferred to the next business day. In other cases, a thinner should be prepared.

The procedure for filling out 6-personal income tax on an example

Section 1 of 6-personal income tax should reflect payments to individuals accrued for reporting period, deductions and personal income tax. In section 2 - salaries and other payments to employees.

Consider also the three most FAQ that arise during a desk audit of the calculation of 6-personal income tax.

Deductions in section 1 030 are greater than income in line 020 . Deductions in line 030 should not exceed income (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852@). If the company recorded more, it is a mistake. Due to such a shortcoming, the company could incorrectly calculate the tax in line 040. Therefore, you should submit a clarification, and write in the explanations why the error occurred.

Paid tax in the card is less than withheld in 6-personal income tax . The inspectors will verify that the tax withheld on line 070 of the calculation is no more than the tax actually transferred for the year. The tax authorities will take the transferred personal income tax from the budget settlement card. The ratio may fail for two reasons:

  1. the tax was not paid on time;
  2. the amount of tax withheld in the report is overstated.

In any case, the tax authorities will ask for clarification. If there is an error in the calculation, correct it.

Updated dates and amounts . Inspectors will verify not only the indicators in the primary calculation, but will require an explanation of why the dates or amounts in the updated one have changed. For example, if the dates for transferring personal income tax are changed at 120 or withholding tax at 070.

In the explanations, it is necessary to indicate in connection with which the indicators have been corrected. For example, line 120 mistakenly contains a day off, not a working day, and line 070 incorrectly filled in tax, which was not actually withheld.

6-NDFL: tax period

Reporting periods for 6-personal income tax are 1 quarter, half a year, 9 months. The tax period for 6-personal income tax is a year.

Codes are set for each period (see table below). The corresponding code must be indicated on the title page of the report.