for half a year. The income tax calculation form (KND 1151099) is drawn up according to the template from the Federal Tax Service order No. ММВ-7-11/450@ dated October 14, 2015 (as amended on January 17, 2018). The semi-annual form must contain data for the 2nd quarter (section 2) and general indicators for 6 months of the company’s operation (section 1). In 2018, the personal income tax calculation form was updated by adding cells for entering data on reorganized business entities.

• the day of actual receipt of income in the form of wages falls on the last day of the billing month;
• when paying sick leave or vacation pay, the date when the funds were transferred to the employee must be indicated;
• for payments to dismissed persons, the person’s last working day is indicated.

We prepare 6-NDFL for the 2nd quarter of 2018 (filling example)

AliHat LLC is registered in Sudak (Republic of Crimea). The number of hired personnel of the company is 5 people. Salaries are calculated on the last day of the month, payments are made twice a month:

• Advance transfers are made monthly on the 20th (or earlier if the 20th falls on a non-working day);
• the balance of the salary is paid on the 5th of the month following the accrual period.

2 people use standard deductions for personal income tax - the cashier applies a benefit for two children (1,400 rubles per month), the economist declared a benefit for one child (1,400 rubles). Data on accrued income and withheld tax in a monthly breakdown are shown in the table:

For what month was the salary accrued?	Staff salary, rub.	Children's deductions, rub.	Personal income tax, rub.
Total	1 350 206,50	25 200,00	172 251,00

An example of filling out 6-NDFL for the first half of 2018 at AliHat LLC:

1. The INN and KPP codes are entered on the title page; the correction number will be “000”, since the document is primary. The half-year is indicated by code 31, the tax period is the current year - 2018.

The tax authority is indicated as the one that serves the territory of registration of the enterprise (for Sudak this is the Feodosia Federal Tax Service, code 9108). Location code “214”, which means a Russian enterprise that does not belong to the group of largest taxpayers.

It is necessary to indicate the full name of the enterprise, OKTMO code and indicate who is submitting the reporting form - the tax agent or his representative.

1. In section 1 of the 6-NDFL calculation, filling begins with the indication of the tax rate (13%). Next steps:
   • the total amount of accruals for all 6 months is entered in line 020 - RUB 1,350,206.50;
   • line 030 indicates the total amount of tax deductions applied - 25,200 (1400 x 2 x 6 months - cashier, 1400 x 6 months - economist);
   • in cell 040 the calculated tax is recorded - 172,251 rubles. (the personal income tax amount is given in whole rubles without kopecks);
   • cell 060 is intended to reflect data on the number of personnel - 5 people;
   • when generating 6-NDFL, the sample filling must reflect information on withheld tax for the six months (line 070); in this column the tax that the tax agent withheld and transferred to the budget in the period from January to June should be summed up (since the salary for June will be paid in July, the tax on it in line 070 will be included in the next report when reflecting data for 9 months) .
2. In section 2 of form 6-NDFL, the instructions for filling out provide for the reflection of information for each month of the last quarter of the reporting period. In the lines of the section you must enter indicators for each monthly interval (April, May, June):
   • lines 100 - dates of actual receipt of income. For salaries, this is the last day of the month for which payments were made. Line 130 indicates the entire monthly salary amount; advances are not reflected separately;
   • lines 110 indicate the tax withholding dates (salary payment days). In the example, these are April salary payments for March, May transfers for April and June transfers for May. The amount of personal income tax withheld is entered in line 140.
   • Lines 120 show the maximum dates for transferring personal income tax from wages (tax must be paid no later than the next working day after income is paid, and if it coincides with a weekend, the next next working day).

Organizations and individual entrepreneurs are required to submit 6-NDFL for the 2nd quarter no later than August 1, 2016. This article provides example of filling out 6-NDFL for the 2nd quarter. Also from the article you will learn about the reflection of carryover wages for March and June in 6-NDFL. The article was prepared based on the latest recommendations from the Federal Tax Service.

Who must submit 6-NDFL for the six months

Since 2016, tax agents are required to report quarterly on the amounts of personal income tax withheld from the income of individuals in Form 6-NDFL. The calculation for the first half of 2016 should be submitted in the same form as the calculation for the first quarter. That is, the form approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. " ".

Keep in mind that if during six months an organization or individual entrepreneur did not accrue or pay income to individuals and did not withhold personal income tax, then there is no need to submit 6-personal income tax calculations, since in such a situation the organization or individual entrepreneur is not considered a tax agent (clause 2 of Art. 230 of the Tax Code of the Russian Federation). However, some accountants consider it advisable to play it safe and still submit zero 6-personal income tax returns to the Federal Tax Service. Please note that tax authorities are required to accept the zero 6-personal income tax, despite the fact that it may not be submitted. Also see "", "".

Deadline for submitting 6-NDFL for the 2nd quarter

6-NDFL for the first half of 2016 must be submitted to the INFS no later than August 1. Please note that July 30th and 31st are Saturday and Sunday. Tax offices are closed these days. Therefore, the semi-annual calculation can be submitted directly on August 1, 2016 (Monday) and this will not be considered a violation (clause 7 of Article 6.1 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated December 21, 2015 No. BS-4-11/22387).
The nearest deadlines for submitting 6-NDFL in 2016 are as follows:

Composition of 6-NDFL

The 6-NDFL calculation form includes:

• front page;
• section 1 “Generalized indicators”;
• Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

Now let's explain how to fill out 6-personal income tax for six months and give examples of filling out each section.

The procedure for filling out 6-NDFL was approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. These documents are the main instructions for filling out 6-NDFL.

Front page

At filling out 6-NDFL At the top of the title page, put the TIN and KPP of the organization. If you need to submit a settlement in relation to individuals who received payments from a separate unit, then fill in the checkpoint of the unit.

In the “Adjustment number” line of the primary calculation, enter “000”. If you are submitting an updated calculation, then enter the adjustment number (“001”, “002”, “003”, etc.).

Please note that 6-NDFL is filled out exactly on the reporting date, that is, June 30. Therefore, any operations that you carried out later than June 30 should not fall into section 1 for the half-year (letter of the Federal Tax Service of Russia dated April 27, 2016 No. BS-4-11/7663). But what to do with wages for June, which workers received in July 2016, that is, already in the 3rd quarter? Let's explain with an example.

Let’s assume that Alfa LLC paid wages for June to employees on July 5, 2016. Cm. " ". The accountant recognized income for June as received and calculated personal income tax on the last day of the month for which salaries are paid. That is, June 30th. Thus, the accountant fulfilled the requirement of paragraph 2 of Article 223 of the Tax Code of the Russian Federation. The accrued income and personal income tax calculated as of June 30 in section 1 must be shown to the accountant on lines 020 and 040.

Now let’s explain what to reflect in the remaining lines of section 1.

Line	Filling
060	The number of people who received income during the six months.
070	The amount of personal income tax withheld in the reporting period.
080	The amount of personal income tax that was calculated but not withheld in the current reporting period. Please note: we are talking specifically about amounts that the tax agent should have withheld until the end of the reporting period, but for some reason was unable to do so.
090	The amount of personal income tax returned to the tax agent in accordance with Article 231 of the Tax Code of the Russian Federation.

Let's return to our example and figure out how to show the salary for June and the tax on this salary in lines 060-090 of section 1. Let's take the following conditions:

• In the first half of the year, the organization paid income to 14 people. We move this figure to line 060;
• the total amount of calculated tax is 75,392 rubles (it already includes personal income tax from the June salary). We reflected this amount in line 040;
• as of the reporting date (June 30), the actual tax withheld was less - 66,491 rubles. We transfer this amount to line 070.

The salary tax for June, which you withhold in July, does not need to be included in line 070 of the calculation for the half-year (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-4-11/8609). On line 070, show only the tax that you have actually withheld as of June 30. In this regard, the amounts of calculated (line 040) and withheld tax (line 070) may not match. This is quite normal and does not constitute any violation on the part of the tax agent.

But what to do with the salary tax for June 2016 in the amount of 8,901 rubles (75,392 rubles - 66,491 rubles)? Do I need to transfer this amount to line 080 of section 1, intended for unwithheld tax? No, it's not necessary. This conclusion follows from the letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-4-11/8609. Line 080 should show only the tax that was not withheld for any subjective reasons (for example, if the tax was not transferred due to the difficult financial situation of the company). They simply do not reflect the “carryover tax” in line 080, since the tax agent should not have withheld it at the reporting date.

Completing section 2

Section 2 provides the following information:

• dates of receipt and withholding of tax;
• deadline set for transferring tax to the budget;
• the amount of income actually received and personal income tax withheld.
• All operations when filling out section 2 must be reflected in chronological order.

Let us explain the purpose of the lines in section 2:

Line	Filling
100	Dates of actual receipt of income. For example, for salaries, this is the last day of the month for which the salary is accrued. For some others, payments have different dates (clause 2 of Article 223 of the Tax Code of the Russian Federation).
110	Personal income tax withholding dates.
120	Dates no later than which personal income tax must be transferred to the budget. These dates are listed in paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Tax Code of the Russian Federation. As a rule, this is the day following the payday. However, for sick leave and vacation pay the deadline is different: the last day of the month in which payments were made. Also see "".
130	The amount of income (including personal income tax) that was received on the date indicated on line 100. Also see “”.
140	The amount of tax withheld as of the date on line 110.

Today we, dear readers, will figure out how to fill out 6-NDFL. This report form is one of the innovations of 2016. Although it was introduced three years ago, 2019 has already arrived, and there are still many questions about filling it out. We will start with the most standard examples of filling out form 6-NDFL.

Who submits 6-NDFL

Let me remind you that 6-NDFL is compiled by all employers (both individual entrepreneurs and legal entities) based on the results of each quarter on an accrual basis!

How to fill out 6-NDFL correctly

And it’s easier to fill out and submit declarations and other reporting forms through special service.

Well, now let’s proceed to the instructions for correctly filling out 6-NDFL. Below we will look at a few examples.

Important! In the article, form 6-NDFL is filled out using the example of the 1st quarter of 2019.

Filling out the title card

• We indicate the TIN and checkpoint of the legal entity (for individual entrepreneurs only the TIN);
• We enter the adjustment number (for the primary report we put “000”, if we are already submitting an adjustment report, then “001”, etc.);
• We put the code for the period for which the report was compiled (available in the Appendices to the order approving the form) and the year: if we submit a report for the 1st quarter, then the period code will be “21”, and the year “2019”;
• Next, we put the code of the tax authority (where we submit the report) and the code of the place of submission (a table with them is also in the Appendices to the Order): when the report is submitted at the place of registration of the legal entity, we put “212”, if at the place of residence of the individual entrepreneur – “120”;
• We indicate the name of the legal entity or full name of the individual entrepreneur;
• We put the code OKTMO;
• We indicate the contact phone number, indicate the number of pages of the report and the number of sheets of attachments to it, if any;
• In those lines that are not filled in due to lack of data, dashes must be inserted.

The lower parts of the title page are filled out as standard: the left part is for the person submitting the report to the tax authority, the right part is for the tax employee.

Sample of a completed title page of the 6-NDFL report

Important! If you have more than one OKTMO code, you will need to fill out several 6-NDFL reports: a separate report for each code.

When can this happen?

• When wages to employees are paid by the parent organization and a separate division located in another territory, in this case, two separate reports are filled out, each submitted to its own tax office according to the OKTMO code entered;
• When a part of an individual entrepreneur’s activity is transferred to UTII or a patent, accordingly, he is registered as a payer of these taxes in another tax office - here the individual entrepreneur must enter OKTMO in accordance with the place of business transferred to these special modes.

That's basically it, the title page is complete. As you can see, there is nothing complicated in filling it out. Now let's move on to the sections. And here we will immediately divide all the following actions into two examples: when you pay employees wages before the end of the month and when you pay them the next month.

What does this mean?

Let me explain right away with an example. Salaries must be paid to the employee at least 2 times a month: usually the advance is paid first, and then the rest of the salary.

How does this happen in reality?

An advance for the current month is often paid on the 15th-25th of that month, that is, for example, an employee receives an advance for October on October 16th. And an employee can receive a salary for October either in October, for example, on October 31 - the last day of the month, or maybe already in November - this is usually what happens, employers pay salaries for the past period until the 5-10th of the next month. Dates may vary; they are set by the employer in the Remuneration Regulations. Accordingly, we have two situations:

1. When employees' salaries for the current month are paid in the same month;
2. When employees' salaries for the current month are paid in the next month.

It is important to distinguish between these situations precisely at the junction of periods. For example, now you will need to submit a report on the results of the 1st quarter. Accordingly, for each of the situations indicated above, its indicators will be different.

Fill out sections 1 and 2: If we pay salaries in the same month

Let's show an approximate calculation using an example: Since the beginning of 2018, the company "Pervy" LLC has employed 5 people, the number of employees has not changed. Let’s say that each employee has a salary of 26,250 rubles, respectively, the amount of accrued income, and in our case, when filling out the Declaration for the 1st quarter of 2019, we will display in the report the accrued income for the period December 2018 - February 2019, amounted to 26,250 *5 = 131,250 rub. (this is December 2018) and 26,250 *5 * 2 months. = 262,500 (January-February 2019), will be equal to 393,750 rubles. No dividend income was accrued.

In January-February 2019, employees were provided with tax deductions for children in the total amount of 28 thousand rubles. For December 2018, standard deductions were not provided, since the total income of each employee exceeded 350 thousand rubles. It turns out that the calculated personal income tax for December 2018 was 131,250 * 13% = 17,063 rubles, and for January-February 2019 - (262,500–28,000) * 13% = 30,486 rubles.

How should this be included in the report? Open Section 1 and fill in line by line:

• Page 010 – 13% (if there is accrued income subject to personal income tax at other rates, then the report will need to fill out several Sections 1 - each rate is entered on a separate sheet with continuous numbering);
• Page 020 – set 393,750 rubles, i.e. the entire amount of employee income for December-February 2019;
• Page 030 – we bet 28,000 rubles, i.e. the amount of deductions provided to employees;
• Page 040 – set 47,549 rubles, i.e. the entire amount of personal income tax calculated based on the results of 9 months;
• If, when filling out lines 025; 045; 050; 080; 090 there is no data, since dividends were not accrued, as in our case, then they are not filled with dashes, but 0 (see clause 1.8 of the Procedure for filling out the form, approved by Order of the Federal Tax Service of Russia No. ММВ-7-11-450 dated 14.05 .2015)

• Page 070 – 47,549 rubles, i.e. the amount of tax withheld.

Lines 060 – 090 include the total amounts for all subsequent sections. Therefore, if you have several sheets when filling out, then this data is entered only on the first of them. On the remaining sheets, lines 060-090 are marked with dashes.

Important! If you pay wages for the current month during the same month, then ideally you will have the equality: line 040 = line 070. That is, how much personal income tax you calculated on employee income, so much you withheld. If part of the personal income tax amount is not withheld for any reason, it is shown in line 080. In this case, the equality will be as follows: line 040 = line 070 + line 080.

In Section 2 you now need to reflect the amounts by date. Please note that the following dates should be taken into account when paying salaries:

• The date of receipt of income (for the purposes of calculating personal income tax) is considered to be the last day of the month for which this salary is accrued, for example, January 31.
• The date of personal income tax withholding is considered to be the date of actual payment of money, which in our example is February 5.
• The date of payment of personal income tax to the budget is considered to be the day following the day of payment of money. In our example it will be February 6th.

Now we fill out each block of Section 2. In subsequent tax periods, the data is entered on an accrual basis.

• Page 100 – 12.2018;
• Page 110 – 01.2019; (payment date has been shifted due to New Year holidays)
• Page 140 – 17,063 rubles (the amount of personal income tax withheld for the month);
• Page 120 – 01.2019.

As a result, after you fill out Section 2, the sum of lines 130 for all months should be equal to line 020, and the sum of lines 140 for all months should be equal to line 070.

Sample of filling out the second page of 6-NDFL with sections 1 and 2

Fill out sections 1 and 2: If we pay wages next month

The example remains the same in principle: 5 employees, each salary is 26,250 rubles, the total income for 9 months is 1,181,250 rubles. No dividend income was accrued. Salaries for the current month are issued on the 10th of the next month, that is, employees will receive salaries for September on October 10.

Tax deductions provided to employees for the period since the beginning of the year amounted to the same 36 thousand rubles. The amount of calculated personal income tax is: (1,181,250 – 36,000) * 13% = 148,881 rubles, including 17,063 rubles – personal income tax on September salary.

What do we put in the report? Open Section 1 and fill in line by line:

• Page 010 – 13% (if there was income taxed at other rates, then fill out the section several times);
• Page 020 – we put the same 1,181,250 rubles of total income;
• Page 030 – we set the same 36,000 rubles of deductions;
• Page 040 – we put 148,881 rubles, i.e. the entire amount of personal income tax calculated based on the results of 9 months;
• The remaining lines are dashes, since income in the form of dividends was not accrued.

Now let’s move on to the final part of Section 1. Here you need to enter:

• Page 060 – 5 people, since the company has 5 employees;
• Page 070 – 131,818 rubles (148,881 rubles – 17,063 rubles), i.e. Personal income tax here is entered without taking into account the salary tax for September: we did not withhold it, since the salary has not yet been paid.

Important! In this case, line 070 will be less than line 040, since tax has not yet been withheld from the salary for September. There is also no need to put the remaining amount (RUB 17,063) in line 080. The report is drawn up as of the last day of the period, and since wages have not been paid as of this day, there is no obligation to withhold tax.

The completed Section 1 for this situation will look like this:

In Section 2 you now need to reflect the amounts by date. Dates here will be counted differently.

• The date of receipt of income for the purposes of calculating personal income tax will also be considered the last day of the working month. In September it is the 30th.
• The date of personal income tax withholding is the date of actual payment of money. In order for employees to receive their salaries on October 10, they must be transferred to the bank a day earlier. It turns out that the date of personal income tax withholding is October 9.
• The date of payment of personal income tax to the budget is the date following the day of payment of money. In our example it will be October 10th.

Next, we fill out each block of Section 2 from the beginning of the year, that is, we list the amounts for each month. But we will not show salary data for September here; they will already appear in the report for the year, since salaries will be paid only in October. In the annual report, data for September will need to be filled out as follows:

• Page 100 – 09.2017;
• Page 130 – 131,250 rubles (employees’ salary per month);
• Page 110 – 10.2017;
• Page 140 – 17,063 rubles (the amount of personal income tax withheld for the month, taking into account standard deductions received by employees);
• Page 120 – 10.2017.

Now you know how to fill out 6-NDFL. If you have questions, ask in the comments!

Filling out form 6-NDFL for the 2nd quarter (half year) of 2016, if the salary for June was paid in July

The day you receive your salary is the last day of the month for which it is due. That is, the salary for June is considered to be actually received on June 30. Personal income tax should be withheld from wages on the day it is paid, and tax must be transferred to the budget no later than the day following the day the wage is paid. Accordingly, if employees were given money not in June, but in July, then the dates of tax withholding and remittance extend beyond the reporting period. How to fill out forms 6-NDFL for the 2nd quarter of 2016 in this case? In the 6-NDFL report, you need to show the accrued amount of salary in line 020. Deductions related to this salary are in line 030. Line 040 records the amount of personal income tax calculated on all income in June. But in line 070 there is no need to show tax on the June salary. Information about this salary will be included in form 6-NDFL for 9 months of 2016 (letter of the Federal Tax Service dated February 25, 2016 No. BS-4-11/3058@).

Sample of filling out 6-NDFL for the 2nd quarter of 2016 on the date of transfer of personal income tax

How to fill out form 6-NDFL for the 2nd quarter of 2016 if the employee received non-taxable income

Non-taxable income is not shown in 6-NDFL. But partially taxable items are reflected in a special order. For example, partially taxable income includes: material assistance over 4,000 rubles per year; the cost of gifts is over 4,000 rubles per year; daily allowance over 700 rubles for business trips in Russia and 2,500 rubles for foreign business trips. In Form 6-NDFL, such income must be shown as follows. In section 1 on line 020 the total is written The second amount of income accrued to employees on line 030 is a non-taxable part of income. In lines 130 and 140 of section 2, the entire amount of income and personal income tax withheld from it are entered.

An example of filling out 6-NDFL for the first half of 2016, if partially non-taxable income was paid

On June 14, the company gave the employee a gift worth 7,000 rubles. On the same day, personal income tax was withheld from the value of the gift exceeding 4,000 rubles. The personal income tax amount was 390 rubles. Filling out form 6-NDFL for the 2nd quarter of 2016 is shown below.

Sample of filling out 6-NDFL for the 2nd quarter of 2016 for non-taxable income

How to reflect multiple payments in 6-NDFL

In practice, it is not uncommon for salaries to be paid twice a month, but for employees to receive them on different days. How to fill out 6-NDFL in this case? If salaries to employees for the second part of the month are paid to employees on different days, for example, some on the 3rd day of the month, others on the 5th, then in form 6-NDFL you will have to fill out several blocks in section 2. But if the second part of the salary to everyone employees were given on one day, and the advance was transferred on different days, then one block should be filled out in section 2 of form 6-NDFL. The fact is that the advance payment does not need to be shown separately in section 2. Since on the date of issuance of the advance, income is not yet considered received. In this case, personal income tax from wages for the second part of the month is withheld for one day.

From your employees’ salaries, you withhold personal income tax or personal income tax - 13%, transfer it to the state, and give the remaining money to the employee. This is how it happens in life.

You hired an employee and agreed that you would hand him 20 thousand rubles a month. The employment contract must indicate a salary of 22,990 rubles. This amount includes 13% personal income tax, which you will transfer to the state. Every month you pay 20 thousand rubles to the employee and 2,990 rubles to the tax office.

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What is 6-NDFL?

You must report for withheld and transferred personal income tax. For this purpose, they came up with two reports: 6-NDFL, which is submitted every quarter, and 2-NDFL, which the tax office expects only once a year.

In addition to employee salaries, personal income tax must be paid on other income that individuals receive from you:

• remuneration under civil law contracts,
• dividends,
• interest-free loans,
• gifts, the total value of which exceeds 4,000 rubles during the year.

If the physicist received income from you at least once during the year, you need to submit 6-NDFL.

In the report, indicate general data for all physical entities. persons who received income from you. There is no need to separate information for each person; there is another report for this - 2-NDFL.

Zero 6-NDFL

There is no zero 6-personal income tax. If you did not pay individuals, simply do not submit the report.

Deadlines for submitting 6-NDFL

6-NDFL should be submitted once a quarter:

• for the 1st quarter - until April 30
• for half a year - until July 31
• 9 months before October 31
• for a year - until March 1 of the next year.

If you paid an individual for the first time only in the 2nd quarter, submit 6-NDFL for six months, 9 months and a year.

Anton is an individual entrepreneur and works alone. In June, he turned to a copywriter who wrote 5 articles for the site. Everything was formalized under a copyright contract. Anton paid 10,000 rubles to the copywriter and 1,495 rubles in personal income tax to the state. In July, Anton needs to submit 6-NDFL for six months, 9 months, and then report for the year.

How to fill out section 1 of the 6-NDFL report?

Line 020: indicate the income of individuals from January 1 to June 30 - before personal income tax was deducted from it. Salary from January to June, including salary for June, which you paid already in July. Vacation pay and sick leave benefits paid from January to June - it doesn’t matter for what period. Other income that the physicist received from January to June and from which you must withhold personal income tax.

Line 030 - the amount of deductions for income from line 020. For example, children's, property, social deductions.

Line 040 - the amount of personal income tax on income from line 020.

Lines 025 and 045 - fill out only if you paid dividends.

Line 050 - fill in if there are foreign workers with a patent.

Line 060 - the number of people whose income you reflected in 6-NDFL.

Line 070 is the amount of personal income tax that has been withheld since the beginning of the year. It may not coincide with the amount in line 040. For example, it is not possible to withhold personal income tax until the end of the year, or income was received in one quarter and tax was withheld in another.

Line 080 is personal income tax, which you will not be able to withhold until the end of the year. For example, personal income tax on a gift worth more than 4,000 rubles to a person who does not receive cash income from you.

Line 090 - fill in if tax was returned to employees.

How to fill out section 2 of the 6-NDFL report?

Indicate only payments for the third quarter - from July 1 to September 30, separately for each month.

Line 100 - date of receipt of income:

• Salary is the last day of the month for which you pay it.
• Remuneration under a civil contract, vacation pay and sick pay - the day the income is paid.

Line 110 is the tax withholding date. Usually matches line 100. Exceptions:

• From advance - the day of payment of the final salary for the month.
• For material benefits, gifts worth more than 4,000 rubles - on the next salary day.
• For excess daily allowances - the nearest salary payment day for the month in which the advance report is approved.

Line 120 is the date when the tax must be paid. Determined according to Article 226 of the Tax Code. If this date is in the 4th quarter, do not include income in section 2, even if you have already shown it in section 1. For example, do not include in section 2 a salary for June that was paid in July.

Line 130 is the entire amount of income for the 2nd quarter, before personal income tax was withheld from it.

Line 140 - the amount of personal income tax withheld for the 2nd quarter.

In one block of lines 110-140, show income for which all three dates coincide: receipt of income, withholding and payment of tax. You can submit a report on paper if you have no more than 10 employees. And only electronically - if you have more than 10 employees.

Where to submit 6-NDFL?

Submit a report to the tax office at the registration of an individual entrepreneur or the legal address of an LLC.

But for employees who are engaged in activities on UTII or a patent, report to the tax office at the address of work. This tax office may differ from the tax office at the registration address.

What will be the violation?

Failure to submit the report on time: a fine of 1,000 rubles for each month of delay, blocking of the bank account after 10 days. Provide false information: 500 rubles for each false document.

Will Elba help?

6-NDFL in Elbe consists of only two steps. On the first, you check payments to employees, and on the second, you send a report to the tax office.

But before that, add individuals to the “Employees” section and indicate their salary. The task “Submit the 6-NDFL report” appears in Elba at the beginning of each quarter in the “Current tasks” section.