The form and the procedure for entering data into it were approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@. The latest changes to the form were made at the beginning of 2018 (Order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/18@). Taking them into account, the 6-NDFL for the 2nd quarter of 2018 should be filled out.

You can download form 6-NDFL for the 2nd quarter of 2019 for free and enter your data into it.

6-NDFL, issued for the 2nd quarter of 2019, is actually reporting generated for half a year. This is due to the fact that the two sections that make up the report are filled in with data according to different principles:

• for the first, containing general information about the values ​​of the indicators involved in calculating the tax, information is taken for the period counted from the beginning of the year, i.e. for the 2nd quarter - for half a year;
• the second contains data that, in relation to specific dates and amounts, reflects the tax due for payment in the last quarter of the reporting period, i.e. here the half-year report will show data from only 2 quarters.

Thus, section 1 makes it possible to judge the amount of charges and provides information for general control over the amount of tax payable for the entire reporting period. And section 2 contains the information that, in case of violation of tax payment deadlines, will serve as the basis for the application of penalties.

Both sections are formed based on the order established for their completion. In this case, for Section 2, the rules for determining the date of payment of income and the last day of the deadline for paying tax acquire special significance.

Read more about the principles of filling out sections of the report in the material “How to correctly fill out section 2 in the 6-NDFL calculation?” .

Let's consider the nuances of filling out the 1st and 2nd sections of form 6-NDFL in detail.

6-NDFL for the 2nd quarter: features of filling out section 1

Fill out Section 1 for the half-year with a cumulative total from January to June inclusive:

• on page 020, indicate the amount of accrued income for all individuals working under labor and civil law contracts;
• on page 030 - the amount of deductions;
• on page 040 - the amount of calculated tax.

Fill out line 050 only in relation to the income tax of foreign employees working on a patent.

Read about the nuances of filling out section 1.

Nuances of filling out lines 070 and 080 of form 6-NDFL for the 2nd quarter

In line 070, record the amount of tax withheld from January to June 2019. To check the correctness of calculation of the indicator, add up all the indicators of lines 140 of section 2 for the 1st quarter and for the 2nd quarter.

In line 080, record the amount of tax that you, for some reason, were unable to withhold from the individual’s income. For example, if income was paid in kind or the employee received material benefits.

We fill out section 2 of 6-NDFL for the 2nd quarter

Fill out section 2 with data for April-June. In each block of lines 100-140, enter indicators related to one date of receipt, withholding and deadline for transferring personal income tax. On line 130, record the amount of income paid to employees, and on line 140, record the amount of tax withheld.

We talked about the nuances of filling out section 2 in the material “How to correctly fill out section 2 in the calculation of 6-NDFL.”

Sample format for a semi-annual report

Let's look at the registration of 6-NDFL for the 2nd quarter of 2019 using an example:

Let’s assume that Sirius LLC, registered in St. Petersburg, employed 10 people at the beginning of 2019. Their total earnings for 6 months of 2019 amounted to 2,040,000 rubles. The amount of deductions applied in connection with the presence of children for the same period is 109,200 rubles. Accordingly, the amount of income tax accrued at a rate of 13% amounted to RUB 251,004.

Salaries are paid every 2 weeks: on the 28th the advance payment for the current month is issued, on the 13th of the next month - the salary for the past month. During the reporting period, no payments other than wages were made; There were no changes in wages or deductions. That is, the amount of earnings accrued for 1 month is 340,000 rubles, the amount of deductions is 18,200 rubles, and the tax calculated from these data is 41,834 rubles.

Read about the nuances of determining the date of receipt of income for different types of payments. “Date of actual receipt of income in form 6-NDFL” .

In the report, figures relating to the half-year will be shown in the lines of section 1. And in section 2 in relation to the dates of the final calculation for each month (recall that the payment of the advance is not associated with the event from which the tax payment deadline is calculated) and, accordingly, the total The amounts of monthly accruals (including those issued in advance) will reflect each of the payments made during the 2nd quarter. Moreover, a prerequisite for highlighting a group of lines in Section 2 to show the amounts associated with the amount of tax tied by the payment deadline to a specific date is that this date belongs to the 2nd quarter.

Zero 6 personal income tax for the first half of 2018, see this article for an example of filling it out. You need to submit a zero 6-NDFL to protect yourself from sanctions from the tax inspectorate.

Read in the article:

Calculation according to form 6-NDFL can be generated in the BukhSoft program in 3 clicks. It is always drawn up on an up-to-date form, taking into account all changes in the law. The program will fill out the calculation automatically. Before sending to the tax office, the form will be tested by all Federal Tax Service verification programs. Try it for free:

6-NDFL online

Form 6-NDFL is the reporting of tax agents on the tax on remuneration paid during each period in monetary or non-monetary form to individuals - employees, performers, authors, licensors. Moreover, payments must be documented.

When paying remunerations, tax agents are firms, individual entrepreneurs and “self-employed” persons conducting private business practice, including lawyers, notaries, mediators, etc. All of them are required to pay personal income tax to the budget on remuneration paid to individuals if these amounts are subject to taxation and exceed the tax deductions provided to individuals.

How to fill out 6 personal income taxes for the 2nd quarter of 2018

Reporting in form 6-NDFL – quarterly. It includes a title page and two sections. Instructions for filling out 6 personal income taxes for the 2nd quarter of 2018, if reporting with zero indicators are submitted, have not been developed separately. Therefore, you need to be guided by the general rules and rules for filling out the title page of form 6-NDFL. Namely:

• For missing amounts, zeros are entered in the cells;
• characters in cells are entered from left to right;
• in empty cells on the right there are dashes.

Sample of filling out zero 6 personal income tax for the 2nd quarter of 2018

When will there be zero 6 personal income tax for the first half of 2018?

Reporting will be zero if during the year the company, entrepreneur or “self-employed” person did not pay remuneration to individuals and, in connection with this, did not withhold personal income tax. In this case, the tax agent has nothing to report to the tax office. Therefore, the question arises: should I submit Form 6-NDFL in this case?

Formally, there is no such requirement. After all, if an organization, lawyer, individual entrepreneur, notary or other entity did not pay remuneration to individuals, they are not considered tax agents. This means that 6-NDFL reporting is not for them.

However, in this case, the inspectorate will not have information about the absence of tax payments and withholdings, which means it will wait for reporting. Without receiving Form 6-NDFL, tax authorities have the right to block the account within 10 days. Therefore, it is safer to submit zero reports, so as not to accidentally fall under sanctions from the tax authorities. Moreover, the inspectorate cannot refuse to accept reports with zero indicators.

Zero 6 personal income tax for the 2nd quarter of 2018: where to submit?

Typically, companies submit Form 6-NDFL to the inspectorate where they are registered. If an organization has divisions, then they report to the inspectorate at the place of their registration, regardless of how remunerations are paid - centrally for the organization or separately for divisions. If divisions are registered in the same inspection, then they each report separately. And entrepreneurs and “self-employed” persons report to the inspectorate at their place of registration.

However, there are also peculiarities when you have to figure out where to submit reports. The table will help with this.

How are rewards paid?	Where to report
For work in the central department, employees receive remuneration both in it and in the divisions	To the inspection of the company's central office
For work in the division, employees receive remuneration both in it and in the head office	To the inspection of each department
From divisions belonging to different tax inspectorates in the same municipal area	To any inspectorate where units are registered
From individual entrepreneur to UTII or PSN	To the inspectorate at the place of activity for which UTII or PSN is applied
From an individual entrepreneur combining UTII and simplified tax system	For employees within the framework of UTII - at the place of this activity. For employees within the framework of the simplified tax system - to the inspectorate at the place of residence of the individual entrepreneur

When to submit zero 6 personal income tax for the first half of 2018

Individuals must report on withheld tax on remuneration no later than the last day of the next month after the end of the reporting period. This means that the deadline to submit Form 6-NDFL for the six months is July 31, 2018. For reference, the deadlines for the nearest 6-NDFL reporting are given in the table.

We will tell you in our consultation how to fill out 6-NDFL for the 2nd quarter of 2017 and when to submit the report.

Requirements for filling out form 6-NDFL

The calculation according to Form 6-NDFL is filled out for the second quarter on an accrual basis from the beginning of the year. This means that it needs to be prepared not for the 2nd quarter, but for six months.

The composition of the sections of form 6-NDFL is already familiar:

• Title page (Page 001);
• Section 1 “Generalized indicators”;
• Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

Despite the fact that Form 6-NDFL is filled out for the six months on an accrual basis, Section 2 will not reflect the amounts of personal income tax withheld in the 1st quarter. These amounts were already reflected in Section 2 for the 1st quarter, and now they need to be entered only in Section 1.

Basic requirements for filling out form 6-NDFL can be found in.

6-NDFL: due date

Form 6-NDFL is submitted no later than the last day of the month following the corresponding quarter. This means that after the end of the 2nd quarter, the report must be submitted, as a general rule, no later than July 31. However, if the last day of the deadline falls on a weekend or a non-working holiday, the end of the deadline will be considered the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

For the six months of 2017, form 6-NDFL must be submitted within the usual timeframe - no later than July 31, 2017, since this day is a working day and not a weekend or holiday.

6-NDFL for the 2nd quarter: example of filling

Data for filling out the Calculation form 6-NDFL

Please note that advance and salary amounts for January-February 2017 are reflected in line 020 “Amount of accrued income” of Section 1, but are not included in Section 2, because the tax withholding dates on these amounts fall in the 1st quarter of 2017 . Accordingly, the amounts of income and withholding tax were included in Section 2 for the 1st quarter of 2017.

Likewise, the advance and salary for June 2017 are not reflected in Section 2 of Form 6-NDFL, because the tax will actually be withheld only in July 2017. Accordingly, the amounts of advance payment and salary for June, as well as withheld tax, will be reflected in Section 2 for 9 months of 2017. But in section 1, the advance and salary amounts are shown, because the tax calculation dates fall in the first half of 2017. Therefore, between the indicators of lines 040 “Amount of calculated tax” and 070 “Amount of withheld tax” of Section 1, there was a difference in the amount of personal income tax calculated but not withheld as of 06/30/2017 from the June salary in the amount of 55,005 rubles.

From the beginning of 2016, tax agents will have to report more frequently on taxes withheld from employee earnings. In addition to providing annual income certificates, it is now required to prepare quarterly reports on accrued income tax for the entire organization. In this article we will look at 6 personal income taxes from 2016 - an example of filling out for the 2nd quarter.

Composition of reporting 6 personal income tax

Unlike certificates 2 personal income tax, which are compiled separately for each employee, form 6 personal income tax is a general calculation. The new report contains data on accrued tax for the entire enterprise. When drawing up a document for the 2nd quarter, you will have to take into account the data from the previous calculation, that is, create a semi-annual 6 personal income tax on an accrual basis.

Instructions for filling out sections of the report:

• Title page. Provides information about the tax agent.
• Section 1. Reflects generalized indicators on charges and tax as a whole for the subject.
• Section 2. Consists of data on accrued income and transferred taxes on a monthly basis for the reporting period.

A special feature of filling out 6 personal income taxes for the first half of 2016 is the need to compile it using data from the previous quarter. The deadline for submitting 6 personal income taxes for the 2nd quarter of 2016 is August 1, 2016.

Title page design

The cover page of the calculation requires entering some information about the employer acting as a tax agent. It is mandatory to indicate the name, INN/KPP, and OKTMO code. The billing period is determined. The filling procedure states that for half-year reporting, the indicator code takes the value 31. One of the following codes is also indicated: at the place of registration of the organization (212), at the place of business of the individual entrepreneur (320), for large taxpayers (213), etc.

If clarifying information is submitted, a number is entered that will correspond to the adjustment. For the initial version of the calculation, the code of this line takes on a zero value. The tax agent also indicates contact details (telephone) and method of transfer - in person or through a representative.

How to fill out 6 personal income taxes for the 2nd quarter of 2016 on a cumulative basis

The procedure for filling out Form 6 of personal income tax for the six months is as follows: the basis is taken not only on the amounts of accrued income and taxes for the 2nd quarter, but also for 6 months as a whole. The form is filled out as follows: the amounts under section 1 are calculated on a cumulative basis. That is, the total amounts for accrued taxable payments, tax deductions and personal income tax amounts are taken. The amount of actual final tax withheld and the number of employees are also indicated.

Example 1. In the first quarter, salaries and other taxable income of employees (18 people) were accrued in the amount of 550,658 rubles. Specifically, the deductions themselves amounted to 58,800 rubles. Based on the results for the 1st quarter, income tax of 13% was accrued in the amount of 63,942 rubles, transferred in the amount of 42,630 rubles.

The indicators of section 1 for the 1st quarter are as follows line by line:

• 020 - 550 658 RUR;
• 030 - 58,800 rub;
• 040 - RUR 63,942;
• 060 ― 18
• 070 - 42,630 rub.

In the second quarter (from April to June), the amount of accrued income amounted to 618,233 rubles. The amount of deductions is 58,800 rubles. The amount of specific tax to be accrued was 72,726 rubles, the tax paid for the period was 69,798 rubles.

In the calculation of 6 personal income tax under section 1 for six months, upon completion of formation, the following data will be reflected (line by line):

• 020 - RUR 1,168,891;
• 030 - RUR 117,600;
• 040 - RUR 136,668;
• 060 ― 18;
• 070 - 112,428 rub.

Thus, report 6 - NLFL reflects the data on an accrual basis from the beginning of the quarter.

Instructions for filling out 6 personal income taxes for the 2nd quarter of 2016

The calculation of personal income tax for the 2nd quarter of 2016 is filled out practically unchanged, the same as for the 1st quarter. Previously, the rules for designing the title page and entering data into section 1 with all changes were discussed.

When entering data into section 2, more detailed information is generated. The procedure for filling out 6 personal income taxes for the first half of 2016 requires that information about accrued amounts payable must be determined on a monthly basis. Data is provided on taxes withheld for each tax period. The following indicators are entered (sample by row):

• 100. The date of receipt of income is shown. According to the Tax Code of the Russian Federation, this definition fits the last day of the month for which wages are calculated. If we are talking about vacation or sick leave, then the date of receipt of income is considered to be the actual day the amounts are paid to the employee from the cash register or by transfer to a bank account.
• 110. The day of transfer of tax to the budget, according to the law, should not be later than the payment of wages.
• 120. Income retention period. This is recognized as the day after the actual payments are made. In relation to sick leave and vacation pay, the tax payment deadline is set no later than the last day of the month of payments.
• 130. Taxable amount of income for the past month.
• 140. Amount of tax subject to withholding.

When filling out the submitted reporting form, accountants may encounter difficulties associated with accruals and payments in different periods. For example, how to generate data on a June salary if the actual transfer occurred in July?

The last day of the accrual month must be determined as the date of actual receipt of the salary. Then the amount of tax received becomes known. Thus, the accountant can obtain information about accruals for June to form the total amount for lines 020 and 040 of section 1. It does not matter whether the salary was actually received by the employees.

Examples of completion show that such a procedure does not provide grounds for filling out lines 070 and 080. The Federal Tax Service confirms the rule that the amount of tax on wages accrued but not paid does not need to be indicated in these columns.

When completing Section 2, on the contrary, the amount of unpaid amounts for June does not need to be shown. This data will be reflected when it is time to submit reports for 9 months.

Example 2. The total amount of accrued wages for the six months was 300,000 rubles. (RUB 50,000 monthly). No tax deductions were provided for this period. The amount of income that must be withheld is 39,000 rubles, the amount transferred is 26,000 rubles. Salary for June in the amount of 50,000 rubles. in fact, it should have been issued to employees on July 11, 2016.

An example of filling out 6 personal income taxes for six months. When compiling the calculation, the following indicators will be generated in section 1 line by line:

• 020 - 300,000 rub.;
• 030 - 0 rub.;
• 040 - 39,000 rub.;
• 070 - 26,000 rub.;
• 080 - 0 rub.

The payment of wages for June in July will be reflected in section 2 when drawing up a report for 9 months (filling sample) line by line:

• 100 ― 30.06.2016;
• 110 ― 11.07.2016;
• 120 ― 12.07.2016;
• 130 - 50,000 rub.;
• 140 - 6,500 rub.

A similar situation arose when filling out reports 6 - NLFL for the 1st quarter. Many tax agents displayed the results of the April payment of salaries for March in section two; line 070 of section 1 could include the amounts of accrued tax for March.

Do I need to submit an updated calculation and how to fill it out if such inaccuracies are discovered? There is no consensus on this matter. Considering that during the period of submitting the calculations for the 1st quarter, the Federal Tax Service did not provide detailed explanations on the preparation of reporting. If you follow the instructions for filling out, then such requirements will not be found. Many people believe that it is not worth compiling corrective information. However, in order to avoid additional claims from inspectors, it is still recommended to submit amended reports with corrected data.

The transition period in accrual may also affect accruals for sick leave. Considering that the date of receipt of actual income on a certificate of incapacity for work differs from regular earnings, the amount of sick leave is reflected in the calculation differently.

So, the moment of receipt of actual income on sick leave is taken to be the moment of payment, and not the last day of accrual. And if the employee was sick in June, and disability benefits were accrued to him in July, then both the taxable base and payments to the employee in fact will be reflected in the calculation for only 9 months. The examples of filling out reflect that it is not necessary to indicate them when drawing up Form 6 of personal income tax for the six months in both sections 1 and 2.

Example 3. The amount of accrued wages in the organization in the period from January to May amounted to 350,000 per month (70,000 * 5 months). In June, a salary of 50,000 rubles and sick leave of 20,000 rubles were accrued. The tax withheld for the first half of the year is 52,000 rubles (70,000*13%*5 months + 50,000*13%). The deduction from sick leave is 2,600 rubles. No tax deductions were provided. Salaries for June, as well as payment for sick leave, are planned to be issued on July 5, 2016.

Section 1 of Form 6 Personal Income Tax regarding filling out from January to June will contain the following data (filling sample):

• 020 - 400,000 rub.;
• 030 ― 0;
• 040 - 52,000 rub;
• 070 - 45,500 rub;
• 080 - 0 rub.

Payments of June sick leave and wages in the form will be reflected in section 2 of the calculation for 9 months as follows (sample of filling line by line):

• 100 ― 30.06.2016;
• 110 ― 05.07.2016;
• 120 ― 06.07.2016;
• 130 - 50,000 rub.;
• 140 - 6,500 rub.;
• 100 ― 05.07.2016;
• 110 ― 05.07.2016;
• 120 ― 08/01/2016 (since the last day of July falls on a weekend);
• 130 - 20,000 rub.;
• 140 - 2600 rub.

The situation is similar with vacation pay. The date of actual receipt of income for them is the actual day of payment. If the accrual occurred in one period, for example, on June 30, and the payment in another - on July 1, then the operation should be reflected in the calculation for 9 months. In such situations, the accrual and issuance of vacation pay should not be included in the semi-annual calculation.

6 Personal income tax for the 2nd quarter of 2016 sample filling

Below is a sample of 6 personal income taxes from 2016, an example of filling out for the 2nd quarter. The deadline for drawing up reports and submitting them to the fiscal authorities cannot be later than August 1 (taking into account the postponement of weekends).

When preparing quarterly reports, it is also important to remember some points:

1. If there has been an overpayment that exceeds the accrued tax amounts, then line 170 should show only the total amount of withholding from the beginning of the year. According to the comments, excessively transferred funds are not indicated in the calculation.
2. If tax agent enterprises have separate divisions, then they fill out forms 6 of personal income tax at the place of registration of each of the divisions that have employees.
3. If there are several vacation amounts within one month, you must fill out a block for each payment fact. Comments on drafting establish that combining amounts is allowed only if the payment dates coincide. In this case, line 120 will be the same for all blocks of vacation pay, since the transfer date is recognized as the last day of the month.
4. If there are several tax rates (for example, issuing wages to non-residents with a 30% personal income tax withholding), several blocks are filled in in section one, separately for each rate.
5. If an individual has the right to a property deduction, it is entered in section 1 on line 030. Its amount is formed only within the limits of the income accrued to the employee. The specific data of line 020 cannot be greater than line 030.

Filling out 6 personal income taxes for the first half of 2016 requires care and checking control ratios. It is necessary to take into account the data from the previous quarter to avoid errors, otherwise you will have to provide additional explanations to the inspection. The Federal Tax Service has the right to impose fines for incorrect information. In addition, it is necessary not to miss the deadline for submitting 6 personal income taxes for the 2nd quarter of 2016.

How to fill out the 6-NDFL report? - A question that arises every quarter, because if the form itself has not changed, then perhaps events have occurred that require atypical reflection in the form.

How to fill out the 6-NDFL declaration for the 2nd quarter of 2018 if the tax was withheld at different rates? How to reflect paid vacation pay in the 6-NDFL declaration and what to do when recalculating them? How to reflect in the 6-NDFL declaration the payment of compensation for the remaining days of vacation upon dismissal? Employees were given a bonus, how to fill out the 6-NDFL report correctly? In our article we will deal with all these questions and find answers.

It is necessary to fill out 6-NDFL for the 2nd quarter of 2018 on a form that is valid from the beginning of the year, observing. Please note that although we say “for the 2nd quarter”, the reporting is generated for the first half of 2018. This formulation arises due to the fact that the two sections that make up the declaration are filled out fundamentally differently:

1. The first section reflects cumulative indicators for the first half of 2018. That is, the information in the section allows you to control the total amounts of tax that must be paid for 6 months of 2018;
2. the second section contains data on the dates and amounts of tax paid for the last three months of the reporting period, that is, for the second quarter. Based on this data, penalties will be applied in case of violation of tax payment deadlines.

Note! For error-free preparation and timely submission of the declaration/calculation according to the new form 6-NDFL for the 2nd quarter/half of 2018, use the online service “My Business” link.

Filling out the title page of the 6-NDFL declaration for the 2nd quarter/half of 2018

When filling out the TIN and KPP line of the organization, be guided by the data from the Certificate of Registration with the tax authority. To declare a separate unit, the checkpoint at its location is indicated.

Please note that an individual entrepreneur does not have a checkpoint, so the line is not filled out. In this case, you must enter the corresponding number of the individual in the TIN line.

IN line “Adjustment number” the value corresponding to the serial number of the correction is set. If you are submitting a primary calculation, then indicate “000” or “0”.

IN line “Provision period (code)” for the 2nd quarter (half year) of 2018, “31” should be indicated.

IN line “Tax period (year)” - 2018.

Line “Provided to the tax authority (code)” must contain the four-digit code of the tax authority to which the report is submitted.

Location (registration) codes were changed in 2018. Thus, Russian organizations that are not major taxpayers indicate code 214.

Let's recall other new codes:

• 124 - location (registration) code at the place of residence of the member (head) of the peasant farm;
• 215 - at the location of the legal successor who is not the largest taxpayer;
• 216 - at the place of registration of the legal successor, who is the largest taxpayer.

IN lines “Tax agent” The individual entrepreneur indicates his last name, first name and patronymic (if any) without abbreviations, and the organization - the name as in the constituent documents.

Lines “Form of reorganization (liquidation) (code)” and “TIN/KPP of the reorganized organization” are filled out if you are the legal successor of a reorganized company that did not submit a report before the end of the reorganization.

Also, according to the line names, reflect the OKTMO code, contact phone number and information about who submits the declaration.

Sample of filling out the title page of the 6-NDFL declaration for the 2nd quarter/half of 2018

Filling out section 1 “Generalized indicators” of the 6-NDFL declaration for the 2nd quarter/half of 2018

In the line “Tax rate, %” indicate the rate that you used in the first half of 2018.

On line 020“Amount of accrued income” indicates the amount of income of individuals (accrued wages, paid dividends, vacation pay, bonuses and other income that is subject to personal income tax).

If dividends were paid in the first half of the year, their amount must be indicated in line 025.

By line 030 The amount of deductions that reduce the tax base is reflected.

IN line 040 The amount of tax that has been calculated is reflected.

By line 045 the amount of personal income tax on dividends is reflected, if any were paid in the first half of the year and are reflected in line 025.

If there are foreign workers who independently pay personal income tax on a patent, then you should fill out line 050.

When applying different personal income tax rates during the first half of the year, lines 020-050 must be filled out separately for each indicated in line 010.

IN line 060-090 Generalized indicators for all rates corresponding to their names are indicated.

Sample of filling out section 1 “Generalized indicators” of the 6-NDFL declaration for the 2nd quarter/half of 2018

Basic principles for filling out section 2 of the 6-NDFL declaration

IN line 100 it is necessary to reflect the date, in accordance with the Tax Code of the Russian Federation. So for salary it is always the last day of the month. When dismissing an employee, it is necessary to indicate the last working day for which wages were accrued. For vacation and sick leave - the day of payment.

IN line 120 indicate the deadline for transferring personal income tax to the budget. For wages - this is the first working day following payment; for vacation pay and benefits (including sick leave) - the last day of the month (or the first working day after, if the date falls on a weekend).

If the payments coincide with the dates of receipt of income, tax withholding and the deadline for its transfer, then they can be combined to be reflected in the report. For example, information on wages does not need to be reflected for each employee; it is indicated generally. You can also do this if vacation pay (or benefits) has been paid to several employees.

But if both wages and vacation pay (or benefits) were paid on the same day, then these payments must be indicated separately from each other, divided into “thematic” blocks - salaries and vacation pay (benefits).

It is important that when filling out section 2 in the declaration for the 2nd quarter (half year) of 2018, it is necessary to reflect information only on those payments whose personal income tax payment deadline falls in April, May and June, that is, focusing on line 120.

Let's consider individual cases of filling out the 6-NDFL declaration for the 2nd quarter of 2018.

Salaries for March are paid in April, how to reflect in the 6-NDFL declaration for the 2nd quarter/half of 2018?

If wages for March 2018 were paid in April 2018, then it must be reflected in section 2 “Dates and amounts of actual income received and withheld personal income tax”, and in the section “Generalized indicators” for the 2nd quarter of 2018 , where they will include the total indicators for the half year.

Salaries for June are paid on the last working day of the month or in July, how to reflect in the 6-NDFL declaration for the 2nd quarter/half of 2018?

But the salary for June, which will be paid only in July (or on the last working day of June), will fall into line 070 of section 1, and such salary will fall into section two already in the report for 9 months (3rd quarter) of 2018.

The salary was delayed and paid late, how to reflect it in the 6-NDFL declaration for the 2nd quarter/half of 2018?

If wages are paid late and will not be paid during the second quarter, then in section 1 in lines 020 and 040 it must be reflected as usual. A company or individual entrepreneur must still pay wages on time. But in line 070, personal income tax should not be reflected, since only the tax that was withheld in the first half of 2018 is indicated here.

Also, information about delayed wages will not be reflected in the lines of section 2, since no actual payment occurred.

note that if wages are paid for the last (or even the year before) year, then information about the payment must be reflected in the second section of the declaration and line 070 of section 1.

The employee was paid vacation pay, how to reflect it in the 6-NDFL declaration for the 2nd quarter/half of 2018?

When paying vacation pay, the date of receipt of income is the day on which the vacation pay was actually paid to the employee; then personal income tax should be withheld. In this case, the tax can be transferred to the budget until the end of the month in which vacation pay is paid.

In section 1, such income is indicated together with the rest, but in section 2 for vacation pay, it is necessary to allocate a separate block of lines 100–140. In this case, lines 100, 110, 130 and 140 reflect the actual date of payment and the amount of vacation pay and personal income tax withholding. And in line 120 - the last day of the month of payment of vacation pay.

How to reflect carryover vacation pay in the 6-NDFL declaration for the 2nd quarter/half of 2018?

In what period to reflect vacation pay in the 6-NDFL declaration is determined by their actual accrual and payment, and not by the period for which they are accrued.

In section 1, the amount of income and the corresponding tax must be reflected when accruing, and in section 2 - when paying. In this case, when filling out section 2, you must be guided by the same rules as when paying regular vacation pay.

Recalculation of vacation pay, how to reflect it in the 6-NDFL declaration for the 2nd quarter/half of 2018?

It happens that an error was made when calculating vacation pay, and the submitted report contains incorrect data. Then, if an error is identified, you must submit an updated declaration with correct information.

If the recalculation is made for legal reasons (the employee quit, was recalled from vacation, etc.), then the recalculation data is included in the report for the period in which it was made.

How to reflect compensation for unused vacation in the 6-NDFL declaration for the 2nd quarter/half of 2018?

If an employee quits and has unused vacation days, they must be compensated. Such compensation is not considered payment of vacation pay, nor is it considered wages.

In section 1 of the declaration, the amount of compensation is indicated together with other income in line 020, and the corresponding tax in lines 040 and 070. In section 2, the date of receipt of income in this case is considered the date of payment of compensation to the employee (last working day), and the date of transfer of personal income tax to budget - the day following the day the employee is paid. It is not necessary to select a separate block of lines; payment of compensation for unused vacation, unlike vacation pay, can be indicated along with the payment of wages to the resigning employee.

Payment of bonuses to employees, how to reflect in the 6-NDFL declaration for the 2nd quarter/half of 2018

Payment of bonuses should be divided into two subtypes:

• one-time bonuses (encouragement for some event, gratitude, etc.);
• systematic (based on work results for a month, quarter or year).

They will be reflected in 6-NDFL differently.

One-time bonuses fall into section 1 in the period in which the payment day falls. And in section two, the block of lines must be filled in as follows:

• 100 and 110 - date of actual payment of the premium;
• 120 - no later than the day following the day of payment of income (the first working day following the day of payment).

WITH systematic bonuses the situation is more complicated. Now the tax authorities have chosen this approach:

• for monthly bonuses, the date of recognition of income is considered to be the last day of the month for which the bonus is calculated (letter of the Ministry of Finance dated September 29, 2017 No. 03-04-07/63400). Please note that the date of the order and the date of payment of such premium do not matter.
• annual bonuses, as well as bonuses for production results, are considered one-time. When reflecting them in the 6-NDFL declaration, it is necessary to be guided by the same principles as when reflecting one-time bonuses (letter of the Federal Tax Service dated October 5, 2017 No. GD-4-11/20102@, Ministry of Finance dated September 29, 2017 No. 03-04-07/63400 ).

If the tax was calculated at different rates, how to reflect 6-NDFL in the declaration for the 2nd quarter/half of 2018?

If personal income tax was assessed at different rates, then in section 1 of the 6-NDFL declaration, information about such income and tax must be reflected in separate blocks of lines 010-050, at the corresponding tax rates.

In Section 2, there is no need to make such a division; it is enough to reflect information according to the amounts and dates of receipt of income, withholding and payment of tax.

Despite the seemingly simplicity of the form, the instructions for filling it out often change and have many nuances. Be careful and attentive when filling out, making it easy for you to submit reports.

Let us remind you! For error-free preparation and timely submission of the declaration/calculation according to the new form 6-NDFL for the 2nd quarter of 2018, use the “My Business” online service. The service automatically makes all the necessary calculations, generates reports, checks them and sends them electronically. You will not need to personally visit the tax office, which will undoubtedly save not only time, but also nerves. You can get free access to the service right now via this link.

Example

Individual entrepreneur Viktor Arturovich Inochkin is the employer.

Inochkin paid wages for December 2017 (accrued 250,000 rubles, personal income tax 32,500 rubles) to the employees on the first working day of January. Salaries are paid to employees on the 5th of the following month. Monthly payroll is 250,000 rubles, personal income tax is 32,500 rubles. In June, the employee was accrued and given vacation pay (06/28/2018) for July in the amount of 10,000 rubles, personal income tax in the amount of 1,300 rubles. Also in April (04/16/2018), employees were paid a bonus for 2017 of 30,000 rubles, personal income tax of 3,900 rubles. There are no employees working under the patent.

The amount of all income accrued for the six months (from January to December 2018) and calculated tax is reflected on lines 020 and 040. Information on wages, vacation pay, and bonuses. Income and calculated tax for December were indicated in section 1 of the 2017 return, so they should not be reflected in the 2018 report.

But the actual payment and deduction of personal income tax occurred already in January 2018, so it is necessary to include the amount of personal income tax for this payment in line 070. In addition, in line 070 it is necessary to indicate the personal income tax withheld when paying wages for January - May (for June wages will be paid in July, so there is no need to include personal income tax data for it in line 070), also included in the line Personal income tax withheld when paying bonuses and vacation pay.

The report for the first half of the year must reflect:

• Section 2 line 100 - 03/31/2018;
• Section 2 line 110 - 04/05/2018;
• Section 2 line 120 - 04/06/2018;
• Section 2 line 140 - 32,500.

Payment of bonuses to employees for 2017:

• Section 2 line 100 - 04/16/2018;
• Section 2 line 110 - 04/16/2018;
• Section 2 line 120 - 04/17/2018;
• Section 2 line 130 - 30,000;
• Section 2 line 140 - 3,900.

• Section 2 line 100 - 04/30/2018;
• Section 2 line 110 - 05/04/2018;
• Section 2 line 120 - 05/07/2018;
• Section 2 line 130 - 250,000;
• Section 2 line 140 - 32,500.