Next year, tax agents will continue to submit information as part of 6-NDFL reporting. At the same time, it is worth taking into account the current procedure for filling out the calculation and deadlines for submitting reports, otherwise entrepreneurs will face significant fines. An example of filling out form 6-NDFL will help you take into account all the changes and nuances that come into effect in 2017. This information will help you avoid problems with tax representatives.

Form 6-NDFL: example and features of filling out in 2017

The current form 6-NDFL was approved by the relevant order of the Federal Tax Service dated October 14, 2015 and includes Title, Section 1 and Section 2. Submission of this reporting is mandatory for all business representatives. If an organization or individual entrepreneur made payments to individuals, then filling out the 6-NDFL calculation is mandatory.

The title page displays general information (reporting period, Federal Tax Service and location of the company). Section 1 records summary data, and Section 2 displays detailed information indicating specific dates. To fill out the report correctly, you should adhere to the following sequence.

The procedure for filling out the 6-NDFL report, current in 2017:

Title page

The “submission period” field displays the period for which the calculation is submitted. The year of the corresponding reporting period must be indicated. In addition, this section displays the code of the Federal Tax Service to which the report is submitted (the same as the tax office for 2-NDFL).

The “By location” field allows you to display a particular situation: a company report, individual entrepreneur on the simplified tax system, UTII, etc.

A sample of filling out form 6-NDFL, which will allow you to avoid mistakes in 2017:

Section 1

This component of the form indicates the total indicators of all employees. If differentiated personal income tax rates are used, you will need to fill out several copies of Section 1. Lines 060-090 will remain common for the entire organization (information is filled out only on the first copy).

The tax rate is displayed in field 010. Income is recorded on an accrual basis in field 020. In addition, you need to take into account the options for rolling salaries. As a result, the income amounts in Section 1 and Section 2 may not be the same. Income received in the form of dividends is displayed in a separate line 025.

The total amounts of deductions are indicated in line 030. The amounts of accrued and withheld tax are displayed in lines 040 and 070, respectively. The total number of employees who received income is recorded in line 060. In addition, the organization indicates the advance amount (field 050) and the amount of tax that was returned to the organization (line 090).

If the organization was unable to withhold personal income tax, then the corresponding amount is recorded in field 080 (relevant for rolling salaries).

Section 2

This section displays detailed information where you will have to decipher income with dates. The organization lists transactions in chronological order that occurred within the last three months.

The date of receipt of income (field 100) is regulated by Article 223 of the Tax Code. To correctly display your salary, you will need to indicate the last day of the month, and for sick leave and vacation pay, the date of actual receipt of money. Income withholding date (field 110) - under current legislation, tax is withheld on the day the income was received (except for wages).

The deadline for transferring tax (field 120) depends on the type of income received. Sick leave and vacation pay are issued before the end of the reporting month, and in other cases it is the next day after the date of actual receipt of money.

The amount of actual income (field 130) is displayed with kopecks before deduction of personal income tax. The withheld tax is recorded in field 140.

Rolling salary, delays and bonuses

The following nuances will help determine how to fill out Form 6-NDFL in 2017 without errors:

1. Displaying rolling salaries has certain features. In this case, income is indicated only in Section 1. In Section 2 (line 70), the transferable salary is indicated only after personal income tax has been withheld (the next reporting period).
2. In addition, a situation may arise when salaries were accrued but not issued to employees. Accordingly, there is a shift in the timing of personal income tax transfers. In this case, line 110 indicates the real date when the organization was able to withhold personal income tax. This rule is especially relevant for companies experiencing financial difficulties as a result of the economic crisis.
3. When filling out form 6-NDFL, it is worth considering the features of displaying bonuses. According to the explanations of the Federal Tax Service, this category of income is displayed separately from the basic salary. The bonus becomes income on the day it is issued, unlike wages.

Deadlines and possible fines

The report is presented on a quarterly basis. The current legislation clearly regulates the deadlines for filing reports. In order not to be late in providing the calculation, you will need to take into account the deadlines for submitting Form 6-NDFL reports in 2017, which remain unchanged.

Failure to submit a report on time will result in a significant fine for business representatives. If the delay does not exceed one month, the fine will be 1 thousand rubles. Each additional month will “cost” the entrepreneur 1 thousand rubles. In addition, current legislation provides for sanctions for submitting false data - 0.5 thousand rubles.

The 6-NDFL reporting schedule will help determine when to submit the completed form in 2017 and how to avoid problems with the tax authorities:

1. First quarter – until May 2 (weekends and holidays are taken into account).
2. Half-year – until July 31.
3. 9 months – October 31.
4. Form for the year – April 2, 2018.

Reporting in Form 6-NDFL was introduced by Federal Law No. 113-FZ dated May 2, 2015. In general, it does not differ in structure from a regular declaration - there is a title page with general information about the organization and a sheet with the dates and amounts of income paid, amounts of tax and deductions.

Download the correct example of filling out 6-NDFL for the 1st quarter of 2017 in Excel format and pay attention to our comments on filling out sections 1 and 2.

6-NDFL for the 1st quarter of 2017: composition of the calculation

In the simplest case, the calculation consists of two pages: a title page and a page with sections 1 and 2. But often the calculation can include more pages.

• Multiple bets. To indicate the rate, line 010 is intended. For each rate, you must create a separate section 1. In this case, lines 060–090 are required to be filled out only on the first page. There are five personal income tax rates: 13, 35, 30, 15 and 9 percent.
• Many different incomes. Section 2 is intended for a detailed reflection of income. You can add income in blocks of lines 100–140 only if all three dates in lines 100–120 coincide. Each page contains only five blocks of lines 100–140, and if more blocks are required, then additional pages must be created for them. Therefore, theoretically, the number of pages for calculating 6-NDFL is not limited.

You need to fill out the calculation with a cumulative total from the beginning of the year in whole rubles.

Example of filling out 6-NDFL for the 1st quarter of 2017

An example of filling out section 1 6-NDFL for the 1st quarter of 2017

Let's look at how to fill out reporting line by line.

By line 010 you need to reflect the bet.

Line 020 intended for accrued income. It must show all income for which the date of actual receipt under Article 223 of the Tax Code of the Russian Federation falls in the first quarter of 2017. It does not matter when the income is actually paid.

It is important that line 020 must be filled in only with income that is subject to personal income tax. Therefore, maternity and child benefits and other tax-exempt income are not needed in this line. Daily allowance must be indicated only in an amount exceeding non-taxable limits (clause 3 of Article 217 of the Tax Code of the Russian Federation). But the amounts of material assistance, gifts and prizes, which are also partially taxable (clause 28 of Article 217 of the Tax Code of the Russian Federation), must be shown in full.

IN line 025 It is necessary to indicate accrued income in the form of dividends.

Line 030 is intended for deductions provided to employees. Please note: in addition to standard, social and property deductions, this line must also reflect non-taxable amounts of financial assistance, gifts and prizes. After all, these payments have their own deduction codes (Appendix 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/).

Deductions cannot be greater than income, therefore the value in line 030 should not exceed the amount in line 020. This is one of the control ratios (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/).

Line 040- This is a calculated tax. The following ratio must be observed: (Line 020 – Line 030) x Rate from Line 010 = Line 040 (letter No. BS-4-11/).

Line 045 needed for accrued personal income tax on dividends.

IN line 050 show the fixed advance payments that the company offset against personal income tax on the income of foreigners working on a patent. These payments should not be more than the tax amount in line 040 (letter No. BS-4-11/).

IN line 060 Enter the number of individuals who received income during the first quarter of 2017.

Line 070 intended for withholding tax. It should not be equal to the sums of lines 040 for all bets. After all, the dates of calculation and withholding of personal income tax may fall on different reporting periods. For example, if the salary for March was paid in April.

IN line 080 You must indicate unwithheld personal income tax. It is important that this line includes only the tax that the company should have withheld, but failed for some reason. For example, if you gave out income in kind, but did not pay the money from which personal income tax could be withheld. If the personal income tax withholding period has not yet arrived (for example, for a March salary issued in April), then there is no need to reflect this tax in line 080. This is confirmed by the Federal Tax Service (letter dated 01.08.2016 No. BS-4-11/).

Line 090 is needed for personal income tax returned to individuals in accordance with Article 231 of the Tax Code of the Russian Federation.

An example of filling out section 2 of 6-NDFL for the 1st quarter of 2017

In Section 2, each income has three dates.

Line 100– date of actual receipt of income in accordance with Article 223 of the Tax Code of the Russian Federation.

Please note: for a salary, the date of actual receipt of income is always the last day of the month, even if this day falls on a weekend. Therefore, the tax withholding date may be earlier than the receipt of income. The Federal Tax Service does not consider this an error (letter dated March 24, 2016 No. BS-4-11/5106).

At the beginning of the year, many companies give bonuses to employees. Therefore, let us note that the Federal Tax Service of Russia recently changed its position on the date of actual receipt of income in the form of labor bonuses (letter dated January 24, 2017 No. BS-4-11/1139). The IRS now considers the production bonus to become income on the last day of the month. If the bonus is monthly, then in line 100 you must put the last day of the month for which it was accrued, and if it is quarterly or annual, then the correct date is the last day of the month in which the reward order was issued. For a non-production bonus, the date of actual receipt of income is the day of direct payment (letter of the Federal Tax Service of Russia dated 01.08.2016 N BS-4-11/).

Line 110– date of personal income tax withholding, that is, the day of actual payment (clause 4 of article 226 of the Tax Code of the Russian Federation).

Line 120– the deadline for transferring tax in section 2. For sick leave and vacation pay, this is the last day of the month of their payment, for all other income – the next working day after the date of payment (clause 6 of Article 226 of the Tax Code of the Russian Federation).

The income itself is reflected in line 130, and the tax on them is in line 140. You can enter different incomes in the same block of lines 100 - 140 only if all three dates coincide.

In lines 130 it is necessary to reflect the same income as in line 020, that is, without non-taxable and with some partially taxable. The advance does not need to be shown separately: after all, at the time of payment of the advance, the company does not withhold personal income tax. Both parts of the salary must be summed up on one line.

Carryover income. In lines 100 – 140 of the calculation, you must show income for the last quarter of the reporting period. Therefore, the reporting will include all income from the beginning of the year.

Moreover, we must proceed from what date is in line 120. Let's consider this rule with an example.

The company's salary payment date is the 5th of the next month. The salary for December 2016 was issued on December 30, since the deadline from January 5 was postponed to the previous working day (Article 136 of the Labor Code of the Russian Federation). The deadline for transfer is January 9th only. In the report on Form 6-NDFL, the dates are as follows:

Since the date in line 120 falls in 2017, the December salary must be reflected in section 2 of the calculation for the first quarter. And it doesn’t matter that personal income tax was withheld from her last year. But the salary for March, issued in April, will need to be included in section 2 of the half-year calculation. This is precisely the procedure that the Federal Tax Service of Russia insists on (letter No. BS-4-11/1250 dated January 25, 2017).

However, if in the example under consideration you do not reflect the December salary in the calculation for the first quarter, then this will not be a critical mistake. After all, the company will not distort key indicators - the total amount of income, calculated and withheld personal income tax. Therefore, there is no need to submit a clarification.

Payment of personal income tax. The dates of payment and the amount of the transferred tax do not affect the completion of 6-NDFL. The inspectors themselves will compare the calculated data with tax revenues to the budget.

Who submits and when submits 6-NDFL for the 1st quarter of 2017

In 2017, the deadline for submitting the calculation falls on May 2, since April 30 is a Sunday, and May 1 is a public holiday. In fact, companies will have a month to prepare reports after the end of the quarter.

He is represented by all tax agents (clause 2 of Article 230 of the Tax Code of the Russian Federation). Therefore, the answer to the question of whether or not to submit the calculation depends on whether individuals had income during the quarter.

Salaries were calculated but not paid. In this case, 6-NDFL must be submitted. After all, it reflects income according to the date of its actual receipt. And the date of actual receipt of the salary is the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation).

There was no income subject to personal income tax. In practice, situations are possible when a company does not accrue or pay income to individuals for an entire quarter. Or it issues only those incomes that are completely exempt from personal income tax and are not included in the calculation, for example, child care benefits. In this case, the company is not recognized as a tax agent. Therefore, we believe that the zero calculation need not be submitted.

But the inspectorate does not know whether there was income, so it may demand 6-NDFL and, if the calculation is not submitted, fine or block the account. Therefore, in this case, we advise you to send a letter to the tax office in any form stating that the company is not a tax agent. This way inspectors will learn about a legitimate reason not to submit reports.

No later than May 2, 2017 inclusive, organizations and individual entrepreneurs that accrued personal income taxable income to individuals in 2017 are required to submit to the Federal Tax Service a calculation in form 6-NDFL for the 1st quarter of 2017. Has the new payment form been approved? How to reflect wages for December 2016 paid in January in the calculation? How to fix the annual bonus for 2016 in the calculation? Does the salary for March 2017 fall into section 2? We will answer these and other questions, and also provide a sample of filling out the 6-NDFL calculation for the 1st quarter of 2017 using a specific example. We will try to show how to fill out each calculation column.

Who should report for the first reporting period

Submitted by all personal income tax agents

All tax agents must submit calculations in form 6-NDFL for the 1st quarter of 2017 (clause 2 of Article 230 of the Tax Code of the Russian Federation). Let us recall that tax agents for personal income tax are, most often, employers (companies and individual entrepreneurs) paying income under employment contracts. They are also customers - organizations and individual entrepreneurs who pay income to performers on the basis of civil contracts (for example, a contract or the provision of services).

If there have been no payments in 2017 yet

If during the reporting period (1st quarter of 2017) an organization or individual entrepreneur did not accrue or pay any income to individuals, did not withhold personal income tax and did not transfer tax to the budget, then there is no need to submit 6-NDFL calculations for the 1st quarter. Indeed, in such a situation, an organization or individual entrepreneur is not recognized as a tax agent. However, we note that an organization (or entrepreneur) has the right to submit a zero calculation to the Federal Tax Service.

If the salary is accrued, but there are no payments

If there were no actual payments in favor of individuals in the 1st quarter of 2017, but the accountant calculates salaries, then 6-NDFL should be submitted. This is justified by the fact that personal income tax must be calculated on recognized income. Even if it has not yet been paid (clause 3 of Article 226 of the Tax Code of the Russian Federation). In such a situation, in 6-NDFL you will need to show the income accrued in the 1st quarter of 2017 and the personal income tax that was not withheld.

Report submission deadline

6-NDFL must be submitted to the tax office no later than the last day of the month following the reporting period (Article 230 of the Tax Code of the Russian Federation). If the deadline for submitting form 6-NDFL falls on a weekend or non-working holiday, then the calculation is submitted on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

The last day of April 2017 is the 30th (Sunday). Consequently, the deadline for submitting the report should be postponed to May 1. However, May 1, 2017 is a non-working day (Spring and Labor Day). In this regard, the deadline for submitting 6-NDFL for the 1st quarter of 2017 is May 2 (inclusive).

Also, now you can familiarize yourself with the upcoming deadlines for submitting 6-NDFL in 2017.

Calculation of 6-NDFL for the 1st quarter of 2017 must be submitted to the Federal Tax Service at the place of registration (clause 2 of Article 230 of the Tax Code of the Russian Federation). Most often, organizations submit 6-NDFL to the inspectorate, where they are registered at their location, and individual entrepreneurs at their place of residence (Clause 1 of Article 83 and Article 11 of the Tax Code of the Russian Federation). However, if employees of separate divisions receive income from these divisions, then 6-NDFL must be submitted to the location of the divisions.

Which form to use

Has the new form of calculation of 6-NDFL been approved since 2017? Which form should I download to fill out a “paper” calculation for the 1st quarter of 2017? Has the format required for submitting payments electronically changed? Many accountants have similar questions.

For reporting for the 1st quarter of 2017, fill out form 6-NDFL, approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. This form should have been used before. No new form of calculation was approved. The procedure for filling out 6-NDFL and the format required for submitting a report to the Federal Tax Service in electronic form via the Internet also continue to apply.

It is worth noting that officials plan to change 6-personal income tax in 2017. Information about this appeared on the official portal of draft regulations. It is expected that the new form will need to be used from 2018. Therefore, in 2017 the new form will not be used yet. And for the entire 2017, you will need to report using the form approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450.

The current calculation form for 2017 includes:

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

Title page example

When filling out 6-NDFL for the 1st quarter of 2017, at the top of the title page, mark the INN, KPP and the abbreviated name of the organization (if there is no abbreviation, the full name). If you need to submit a settlement in relation to individuals who received payments from a separate division, then fill in the “separate” checkpoint. Individual entrepreneurs, lawyers and notaries only need to indicate their TIN.
In the “Adjustment number” line of the annual calculation, mark “000” if the calculation is submitted for the first quarter of 2017. If they submit a corrected calculation, then they reflect the corresponding adjustment number (“001”, “002”, etc.).

In the line “Submission period (code)”, enter 21 - this means that you are submitting 6-NDFL for the 1st quarter of 2017. In the “Tax period (year)” column, mark the year for which the semi-annual calculation is submitted, namely 2017.

Indicate the code of the division of the Federal Tax Service to which the annual reports are sent and the code on the line “At location (accounting)”. This code will show why you are submitting 6-NDFL here. Most tax agents reflect the following codes:

• 212 - when submitting a settlement at the place of registration of the organization;
• 213 - when submitting the calculation at the place of registration of the organization as the largest taxpayer;
• 220 - when submitting a settlement at the location of a separate division of a Russian organization;
• 120 - at the place of residence of the individual entrepreneur;
• 320 - at the place of business of the entrepreneur on UTII or the patent taxation system.

If filled out correctly, a sample of filling out the title page of the 6-NDFL calculation for the 1st quarter of 2017 may look like this:

Section 1: What to include

In Section 1 of 6-NDFL for the 1st quarter of 2017 “Generalized indicators”, show the total amount of accrued income, tax deductions and the total amount of accrued and withheld personal income tax for the entire 1st quarter. Section 1 of 6-NDFL for 2016 should reflect the summary indicators from January 1 to March 31, 2017 inclusive. Take the information to fill out from the personal income tax registers.

This is what this section looks like:

The first section is filled out with a cumulative total for the first quarter, half a year, nine months and 2017 (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650).

Let us explain in the table which lines of generalized values ​​are in section 1 of the first reporting period of 2017:

Line	Content
10	Personal income tax rate (for each rate, fill out section 1).
20	Amount of accrued income from January 1 to March 31, 2017
25	Income in the form of dividends from January to March 2017 inclusive.
30	Amount of tax deductions in the 1st quarter of 2017
40	The amount of calculated personal income tax from January 1 to March 31, 2017. To determine the value of this indicator, add up the personal income tax amounts accrued from the income of all employees.
45	The amount of calculated personal income tax on dividends on an accrual basis from January 1 to March 31, 2016.
50	The amount of fixed advance payments that are offset against personal income tax on the income of foreigners working under patents. This amount should not exceed the total amount of calculated personal income tax (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852).
60	Total number of individuals who received income in the reporting period (January-March)
70	The amount of personal income tax withheld in the 1st quarter of 2017
80	The amount of personal income tax not withheld by the tax agent. This refers to amounts that a company or individual entrepreneur should have withheld until the end of the 4th quarter of 2016, but for some reason did not do so.
90	The amount of personal income tax returned in the 1st quarter of 2017 (under Article 231 of the Tax Code of the Russian Federation).

Section 2: What to include

In section 2 of 6-NDFL for the 1st quarter of 2017 you need to indicate:

• specific dates for receipt and withholding of personal income tax;
• deadline established by the Tax Code of the Russian Federation for transferring personal income tax to the budget;
• the amount of income actually received and personal income tax withheld.

Section 2 of the calculation looks like this:

When filling out section 2, reflect the transactions performed in chronological order. Let us explain the purpose of the lines in section 2 in the table:

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 the personal income tax must transfer the budget (clause 6 of article 226, clause 9 of article 226.1 of the Tax Code of the Russian Federation). Typically, this is the day following the day the income is paid. But, let’s say, for sick leave and vacation pay, the deadline for transferring taxes to the budget is different: the last day of the month in which such payments were made. If the tax payment deadline falls on a weekend, line 120 indicates the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
130	The amount of income (including personal income tax) received as of the date indicated on line 100.
140	The amount of tax withheld as of the date on line 110.

It is worth noting that in section 2 of the 6-NDFL report for the 1st quarter of 2017, only indicators related to the last three months of the reporting period should be included (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650). That is, you need to show income and personal income tax broken down by date - only for transactions made in January, February and March 2017 inclusive. Transactions from the 2nd quarter of 2017 should not fall into this section.

Section 2 6-NDFL for the 1st quarter of 2017 is filled out on the reporting date - March 31 (Letter of the Federal Tax Service dated 02/25/2016 No. BS-4-11/3058) It provides generalized indicators only of those incomes from which personal income tax was withheld and transferred to the budget during the last three months of the period for which the calculation is submitted.

If income was received during January, February and March 2017, but the deadline established by the Tax Code of the Russian Federation for transferring personal income tax on this income has not yet arrived, then this income is also not reflected in Section 2. Such income and the personal income tax withheld from it will need to be shown in section 2 of the 6-personal income tax calculation for the period in which the tax should be transferred to the budget (Letters of the Federal Tax Service dated January 25, 2017 No. BS-4-11/1249).

For example, the payment deadline for the month is the 31st day of the current month. Accordingly, the salary for March 2017 was paid on 03/31/2017, personal income tax from it must be transferred to the budget no later than 04/03/2017 (04/01/2017 and 04/02/2017 are weekends). Therefore, even if the personal income tax withheld from the salary is transferred to the budget on March 31, 2017, the March salary and personal income tax from it will not fall into section 2 of the 6-personal income tax calculation for the 1st quarter of 2017. 6-NDFL for the 1st quarter of 2017 will reflect:

• on line 020 - salary for January - March;
• in section 2 - salaries for January - February. The salary for March 2017 will fall into section 2 of 6-NDFL for the 2nd quarter of 2017.

For convenience, we have presented the dates of receipt of income, withholding and transfer of personal income tax from the most common payments in the table below. Using this table, you can determine which payments made should be shown in the calculation for the 1st quarter, and which ones - in the calculation for the first half of 2017.

Dates of receipt of income according to the Tax Code of the Russian Federation
Pay	100 “Date of receipt of income”	110 “Tax withholding date”	120 “Tax payment deadline”
Salary	Last day of the month	Pay day
Vacation pay	Pay day	Pay day	Last day of the month
Disability benefits (sick leave)	Pay day	Pay day	Last day of the month
Material aid	Pay day	Pay day	The day following the payment day
Excess daily allowance	The last day of the month in which the advance report is approved	The nearest day of payment of income in cash	The working day following the day of payment of income
Remuneration under a civil contract	Pay day	Pay day	The day following the payment day

Salary for December 2016: how to show it in calculations

The most controversial issues regarding filling out 6-NDFL are payments during transition periods. They are encountered when a salary or bonus is accrued in one reporting period and paid in another. The situation with salaries for December 2016 was particularly ambiguous. The fact is that some employers paid salaries for December before the New Year (in December). Other organizations and individual entrepreneurs paid salaries and annual bonuses in January 2017. But should the salary for December 2016 be reflected in 6-NDFL for the 1st quarter of 2017? Let's figure it out.

December wages were paid in December

Let's assume that the salary for December 2016 was paid on December 30, 2016. The month has not yet ended on this date, so it is impossible to regard such a payment as a salary for December in the full sense of the word. In fact, money paid before the end of the month is correctly called an advance. As of December 30, the employer is not yet obliged to calculate and withhold personal income tax, since wages become income only on the last day of the month for which they are accrued - December 31 (clause 2 of Article 223 of the Tax Code of the Russian Federation). Despite the fact that December 31 is a Saturday, it was impossible to calculate or withhold personal income tax before this date (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11/2169).

Why is December salary included in 6-personal income tax for the 1st quarter of 2017

The organization transferred the “salary” to the employees for December on the 30th in the amount of 120,000 rubles. From the payment made on the same day, personal income tax was calculated and withheld in the amount of 15,600 rubles (120,000 x 13%). The accountant transferred this amount on the first working day of 2017 - January 9.

Under such conditions, in section 1 of the 6-NDFL calculation for 2016, the accountant needed to show the salary like this:

• in line 020 - the amount of the December “salary” (RUB 120,000);
• in lines 040 and 070 - calculated and withheld personal income tax (RUB 15,600).

In section 2 of the 6-NDFL calculation for 2016, the December “salary” paid on December 30 should not have appeared. However, now it needs to be reflected in the calculation for the 1st quarter of 2017. After all, when filling out section 2, you need to focus on the date no later than which personal income tax must be transferred to the budget. That is, paid income and withheld personal income tax must be shown in the reporting period in which the deadline for paying personal income tax falls. Such clarifications are given in the letter of the Federal Tax Service of Russia dated October 24, 2016 No. BS-4-11/20126. In our example, personal income tax had to be transferred on the next working day in January - January 9, 2017. Therefore, in section 2 of the calculation for the 1st quarter of 2017, the December salary should be shown as follows:

• line 110 - December 31, 2016 (date of personal income tax withholding);
• line 120 - 01/09/2017 (date of transfer of personal income tax to the budget);
• line 130 - 120,000 (amount of income);
• line 140 - 15,600 (personal income tax amount).

The tax withholding date on line 110 of section 2 of the 6-NDFL calculation for the 1st quarter of 2017 will be exactly December 31, and not December 30, 2016 (when the payment was made). The fact is that it was on December 31, 2016 that you had to accrue the December salary and offset it against the previously paid advance (which, in fact, was the December salary). The situation is similar with payments until December 30. If, for example, the salary calculation for December was made in the period from December 26 to 29, then the date of personal income tax withholding should still be the date “12/31/2016”.

If December salary was paid in January

Many employers paid salaries for December in January 2017. If so, then the December salary, issued in January 2017, in the 6-NDFL reporting for 2016 should have been reflected only in section 1. After all, you recognized income in the form of wages in December and calculated personal income tax on it in the same month. Therefore, in calculating 6-NDFL for 2016, payments should have been shown as follows:

• on line 020 - accrued income in the form of December salary;
• on line 040 - calculated personal income tax.

There was no need to increase line 070 of the 6-NDFL calculation for 2016, intended for withheld tax, since the withholding of personal income tax took place already in 2017 (letter of the Federal Tax Service of Russia dated December 5, 2016 No. BS-4-11/23138). In section 2 of the annual calculation, the December salary paid in January should not have been shown (letter of the Federal Tax Service of Russia dated November 29, 2016 No. BS-4-11/22677).

If salary is paid in January

On January 9, 2017, the organization gave employees salaries for December 2016 - 250,000 rubles. Personal income tax was withheld from the payment on the same day - 32,500 rubles. (RUB 200,000 × 13%). Add this amount to line 070 of the 6-NDFL calculation for the 1st quarter of 2017. In section 2 of the same calculation, distribute the dates along lines 100-140:

• line 100 - December 31, 2016 (date of receipt of income);
• line 110 - 01/09/2017 (date of personal income tax withholding);
• line 120 - 01/10/2017 (date of transfer of personal income tax to the budget).

Conclusions about December salaries
When was the payment	How to show in 6-NDFL
Salaries for December 2016 were issued in January 2017	Show the salary for December, issued in January, in section 1 of the annual calculation and in sections 1 and 2 of the calculation for the first quarter. After all, you recognized income in the form of wages in December and calculated the tax on it in the same month. Therefore, show on lines 020 and 040 of section 1 of the annual calculation. And the tax was withheld already in January, reflect the amount on line 070 of section 1 of the calculation for the first quarter of 2017 (Letter of the Federal Tax Service of Russia dated December 5, 2016 No. BS-4-11/23138).
Salaries for December 2016 were paid in December	Show the salary for December, paid in December, in section 1 of the annual calculation and in section 2 of the calculation for the first quarter. After all, in section 1 you reflect data on all paid income, deductions, accrued, withheld and returned personal income tax for the year. And you paid your December salary in December. Therefore, it must be carried out in section 1 of the annual calculation. Section 2 indicates on what date the income arose, when the tax must be withheld and transferred to the budget. Since the deadline for paying personal income tax on the December salary falls on the first working day of January, show the payment in section 2 of the calculation for the first quarter (Letter of the Federal Tax Service of Russia dated December 15, 2016 No. BS-4-11/24063).

Was the act for the work performed under a civil contract signed in December 2016, and the remuneration paid in January 2017? In this case, reflect the remuneration under the contract and personal income tax on it in sections 1 and 2 of the calculation for the first quarter of 2017. Do not show the operation in the calculations for 2016. This is stated in the letter of the Federal Tax Service of Russia dated December 5, 2016 No. BS-4-11/23138.

Salary for March

Show the March salary paid in April 2017 in section 1 of the 6-NDFL calculation for the 1st quarter of 2017. Moreover, enter into the report only accrued income, deductions and personal income tax (lines 020, 030 and 040). In lines 070 and 080, enter “0”. After all, the tax withholding date (the day of actual salary payment) has not yet arrived. It is impossible to call such a tax not withheld.

You will withhold personal income tax from your March salary only in April at the time of payment. Therefore, show it in line 070 of section 1, and the operation itself in section 2 of the report for the first half of the year. This is consistent with the letter of the Federal Tax Service of Russia dated 01.08. 2016 No. BS-4-11/13984.

Salaries for March were paid in April

The company issued salaries for March on April 3. The accountant recorded the amount of the salary, deductions and personal income tax from it in lines 020, 030 and 040 of form 6-NDFL for the 1st quarter of 2017. And there is no need to show it in section 2, since the operation ended on April 4 (that is, already in the second half of 2017).

April holiday pay paid in March

Let's assume that an employee goes on annual paid leave in April 2017. However, according to the Labor Code of the Russian Federation, vacation pay must be paid in advance. It is therefore possible that holiday pay was paid in March 2017. In this case, when calculating for the 1st quarter of 2017, show vacation pay in both sections 1 and 2. After all, the employee’s income arose in March, when he received the money. The company had to calculate and withhold personal income tax from vacation pay on the day of payment, and transfer the withheld amount to the budget no later than March 31.

If there was a bonus in the first quarter

It is worth noting that the method of determining the date of actual receipt of income in the form of a bonus for performing job duties depends on the results of the period for which the employee was awarded a bonus (based on the results of the month, quarter or year). Thus, when paying bonuses for a month, the date of actual receipt of income is considered to be the last day of the month for which the employee was accrued bonuses. The monthly bonus in section 2 is distributed as follows:

• on line 100 - date of payment of the bonus;
• on line 110 - the same date as on line 100;
• on line 120 - the first working day after the one indicated on line 110;
• on line 130 - the amount of the premium;
• on line 140 - personal income tax amount.

The employee received a monthly bonus of 15,000 rubles for January on February 6, 2017. Personal income tax on this amount is 1950 rubles. The accountant filled out section 2 like this:

But if the bonus is paid based on the results of work for the quarter or year, you need to focus on the date of the bonus order. Those. in the case when, for example, a bonus based on the results of work in 2016 on the basis of an order dated 01/25/2017 was paid on 02/02/2017, this operation should be reflected in 6-NDFL for the 1st quarter of 2017 as follows:

• on lines 020, 040, 070 - the corresponding total indicators;
• on line 060 - the number of individuals who received income.

Section 2:

• on line 100 “Date of actual receipt of income” - 01/31/2017;
• on line 110 “Tax withholding date” - 02/02/2017;
• on line 120 “Tax payment deadline” - 02/03/2017;
• on lines 130 “Amount of income actually received” and 140 “Amount of tax withheld” - the corresponding total indicators.

Example of filling out 1 and 2 calculations of 6-NDFL for the 1st quarter of 2017

Now we will give an example of filling out the 6-NDFL calculation for the 1st quarter of 2017. Let’s assume that in 2017, 10 people received income from the organization. Their income is taxed at a rate of 13%, tax deductions are not provided. Here are the payments for the first quarter of 2017:

• for December 2016, a salary was accrued in the amount of 120,000 rubles. The amount of personal income tax is 15,600 rubles. Salaries were paid on January 12, 2017.
• for January 2017, a salary was accrued in the amount of 180,000 rubles. The amount of personal income tax is 23,400 rubles. Salaries were paid on February 2, 2017.
• for February 2017, a salary was accrued in the amount of 180,000 rubles. The amount of personal income tax is 23,400 rubles. Salaries were paid on March 3, 2017.
• for March 2017, a salary was accrued in the amount of 180,000 rubles. The amount of personal income tax is 23,400 rubles. Salaries were paid on April 5, 2017.
• The annual bonus for 2016 was paid on the basis of an order dated January 25, 2017 in the amount of 890,000 rubles and paid on February 2, 2017. The amount of personal income tax is 115,700 rubles.

We summarize the payments and dates of income received in the table:

In calculating 6-personal income tax for the first quarter of 2017, these indicators should be distributed as follows.

Section 1

Section 1 must be completed as follows:

• on line 020 - accrued salary for January-March 2017 - 1,550,000 rubles;
• on line 040 - the amount of calculated salary tax for January-March - 201,500 rubles;
• on line 070 - the amount of tax withheld from wages for December-February - 178,100 rubles.

The amount of personal income tax withheld from wages for March 2017 does not need to be shown in section 1.

Section 2

In section 2 you need to record:

• the amount of wages paid and personal income tax withheld for December 2016;
• the amount of wages paid and personal income tax withheld for January-February 2017;
• annual bonus for 2016, paid in February 2017.

Do not record the salary accrued for March 2017 and personal income tax on this salary in section 2 for the 1st quarter.
Line by line completion of section 2 for the first quarter of 2017.

According to salary for December 2016:

• 100 - 31.12.2016;
• 110 - 12.01 2017;
• 120 - 13.01.2017;
• 130 - 120,000 rub.;
• 140 - 15,600 rub.

According to salary for January 2017:

• 100 - 31.01.2017;
• 110 - 02.02 2017;
• 120 - 03.02.2017;
• 130 - 180,000 rub.;
• 140 - 23,400 rub.

For the annual bonus for 2016:

• 100 - 31.01.2017;
• 110 - 02.02.2017;
• 120 - 03.02.2017;
• 130 - 890,000 rub.;
• 140 - 115,700 rub.

According to salary for February 2017:

• 100 - 28.02.2017;
• 110 - 03.03 2017;
• 120 - 06.03.2017;
• 130 - 200,000 rub.;
• 140 - 26,000 rub.

Since the salary for March was paid in April and, accordingly, personal income tax was withheld in the same month, these indicators will need to be reflected in section 2 of the 6-personal income tax calculation for the first half of 2017. In section 2 of 6-NDFL for the 1st quarter of 2017, the salary for March will not appear at all.

Line by line completion of section 2 for the first half of 2017

According to salary for March 2017:

• 100 - 31.03.2017;
• 110 - 05.04 2017;
• 120 - 06.04.2017;
• 130 - 180,000 rub.;
• 140 - 23,400 rub.

You can also download a sample of the completed 6-NDFL calculation for the 1st quarter of 2017.

Employers with a staff of employees are required to provide information on all employees to the pension fund and tax office. All income information is reported quarterly. Form 6-NDFL includes information not for one employee, as in the 2-NDFL certificate, but for the entire team that has income from the employer.

Figures of accruals and payments to the entire staff team are entered into Form 6-NDFL. In addition, all income tax accruals and deductions are indicated.

Blank form 6-NDFL can be downloaded from.

You can download several samples of filling out 6-NDFL for different quarters using the links:

Step-by-step instructions for filling out 6-NDFL using an example

When submitting reports to the enterprise funds, provide form 6-NDFL for the 1st quarter, half a year, nine months, and a year. We will examine the correctness of filling out the calculation using a sample.

Title page

Filling out begins with the title page - page 001.

• The company's Taxpayer Identification Number (TIN) and checkpoint are filled in.
• If reporting is submitted for the first time, 000 is entered, if it is submitted a second time (adjustment), then 001 is entered, etc.
• The reporting period and its code for the 1st quarter – .
• Reporting year – for example, 2019.
• The tax authority where the organization is registered is indicated (usually the first 4 digits of the TIN).

Then fill in the name of the organization as indicated in the constituent documents.

If LLC “Vesna” is indicated, we indicate so; if all documentation says Limited Liability Company “Vesna”, it is indicated exactly like that.

Then it is written:

• Code of the company's municipalities (OKTMO).
• Contact details (phone number).
• The total number of sheets in the current form.
• If the certificate is filled out by the manager – 1.
• If filled out by a company representative (by proxy) – 2.

As a result, the first sheet is filled. Now let’s look at the rules for filling out the first section for the 1st quarter of 2019.

Section 1

Be sure to pay attention to the fact that all the data is in the sections, but for the beginning of the year this amount will be the same.

• “010” is the income tax withholding tax rate.
• - the amount that was accrued to the entire team.
• “025” is the total amount of all accrued income for. In subsequent tax periods, the amount will be indicated on an increasing basis.
• “030” - this field indicates tax withholdings.
• “040” - indicates the total amount of deductions for the entire workforce.
• “045” - a 13% tax is prescribed for all employees (income tax) in total.
• “050” - fill in the payment amount, which reduces the tax deduction.
• “060” is a state in numerical terms.
• “ ” — the total amount for the entire year is entered.
• “ ” - enter the amount of income on which tax is not charged.
• “090” – tax refunded.

Sections 1 and 2 differ significantly from each other. Section 1 contains general data for the entire reporting period, and information for the current period is entered. For example, we fill in the lines for the 1st quarter with the following values:

• — the paragraph indicates .
• — the number is entered when deductions were made.
• — when the tax was transferred, the deadline is indicated.
• — the amount of income received is entered.
• Line “140” is the amount of income withheld.

An example of filling out a form in 1C for the 1st quarter:

Like any other accounting document, Form 6-NDFL has its own deadlines. When is the deadline for submitting the report?

Deadlines for submitting 6-NDFL this year

6-NDFL must be submitted quarterly, taking into account non-working days (holidays and weekends), which are transferred to working days following weekends and holidays. in the form of 1000 rubles. If reporting has been delayed for more than ten days, the tax office has the right to block all accounts of the organization until the form is provided and the fine is paid.

If the certificate was completed in paper form, then when submitting it to the regulatory authority, the employee is required to put a mark indicating acceptance of the document, this date is considered the date of submission. If sent by mail, the letter must be sent with an inventory. The postal employee also puts a stamp with the date, this date is considered the due date.

When sent electronically, the letter is considered accepted when confirmation of acceptance of the certificate is received by email.

What is the deadline to submit 6-NDFL for 2017? What data should be included in the calculation based on the results of the 4th quarter of 2017? Is it really necessary to submit 6-NDFL calculations using the new form? What document approved the new form and where can I download it? How to reflect the salary for December paid in December in the calculation for 2017? How to show salary for December 2017 paid in January 2018? How can legal entities reflect the annual or quarterly bonus? Should September salaries paid in October be included in the calculation? We will answer the main questions, give the necessary instructions and provide a sample of filling out 6-NDFL for 2017 using specific examples.

When do you need to submit 6-NDFL for 2017: deadline

Calculation in form 6-NDFL is submitted to the Federal Tax Service based on the results of each quarter. The due date is no later than the last day of the month following the quarter. So, for example, 6-personal income tax for 9 months of 2017 was required to be submitted no later than October 31, 2017. However, the deadline for submitting annual personal income tax reports is different. The annual calculation of 6-NDFL based on the results of 2017, as a general rule, must be submitted no later than April 1 of the year following the reporting year. This is stated in paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.

Tax legislation provides that if the deadline for submitting the 6-NDFL calculation falls on a weekend or non-working holiday, then the reports can be submitted on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). April 1, 2018 is Sunday. Therefore, the annual calculation of 6-NDFL for 2017 must be submitted to the tax office no later than April 2, 2018 (this is a working Monday).

Who needs to report to the Federal Tax Service?

All tax agents must submit an annual calculation in form 6-NDFL for 2017 (clause 2 of Article 230 of the Tax Code of the Russian Federation). Tax agents for personal income tax are, as a rule, employers (organizations and individual entrepreneurs) paying income under employment contracts. Also, customers who pay remuneration to performers under civil contracts can be considered tax agents. However, it is worth recognizing that the issue of the existence of the fact of payments and accruals in 2017 is quite individual and, in practice, there may be various controversial situations. Let's look at the three most common examples and explain when and who needs to submit the annual 6-NDFL for 2017 in 2018.

Situation 1. There were no accruals and payments in 2017

From January 1 to December 31, 2017 inclusive, the organization or individual entrepreneur did not accrue or pay any income to the “physicists”, did not withhold personal income tax and did not transfer tax to the budget. Then there is no need to submit the annual 6-NDFL calculation for 2017. In this case, there was no fact upon the occurrence of which the company or individual entrepreneur became tax agents (clause 1 of Article 226 of the Tax Code of the Russian Federation). In such a situation, you can send a zero 6-NDFL to the Federal Tax Service. The tax office is obliged to accept it. " ".

It is worth noting that some accountants consider it advisable, instead of “zeros,” to send letters to the tax inspectorate explaining why 6-NDFL was not submitted. With this option, it is better to send such a letter no later than April 2, 2018. Cm. " ".

Situation 2. Salaries were calculated but not paid

It is possible that there were no real payments to individuals in 2017, but the accountant continued to accrue salaries or benefits. This, in principle, is possible when there is no necessary finance to pay wages. Should I submit reports then? Let me explain.

If during the period from January to December 2017 inclusive there was at least one accrual, then it is necessary to submit the annual 6-NDFL for 2017. After all, personal income tax must be calculated from accrued income, even if the income has not yet actually been paid (clause 3 of Article 226 of the Tax Code of the Russian Federation). Therefore, the accrued amount of income and accrued personal income tax must be recorded in the annual calculation of 6-personal income tax for 2017. In fact, for these purposes, reporting in Form 6-NDFL was introduced, so that tax authorities could track accrued but unpaid amounts of income tax.

Situation 3. Money was issued only once

Some organizations or individual entrepreneurs could pay income in 2017 only once or twice. For example, the CEO, the sole founder, could receive a one-time payment from the company in the form of dividends. Is it then necessary to fill out and send the annual 6-NDFL for 2017 to the Federal Tax Service if there are no more employees in the organization? Let's assume that the income was paid in January 2017 (that is, in the first quarter of 2017). In such a situation, the annual calculation of 6-NDFL for the entire 2017 should be submitted to the Federal Tax Service, since in the tax period (from January to December 2017) there was the fact of both accruals and payments.

At the same time, we note that if payments took place, for example, only in the first quarter of 2017, then in the annual calculation of 6-NDFL for 2017 you need to fill out only section 1. Section 2 is not required to be formed. This follows from the Letter of the Federal Tax Service dated March 23, 2016 No. BS-4-11/4958, which discussed the issue of a one-time payment of dividends. Cm. " ".

What remuneration should be reflected in 6-NDFL?

In the annual calculation in form 6-NDFL for 2017, you should include all income in relation to which an organization or individual entrepreneur is recognized as a tax agent. Such income is, for example, wages, all types of bonuses, payments under civil contracts, benefits, vacation pay, dividends.

However, non-taxable income under Article 217 of the Tax Code of the Russian Federation does not need to be shown in the calculation. At the same time, take into account the peculiarity of income that is not subject to personal income tax within the established standards (letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984).

Income from Article 2017 of the Tax Code of the Russian Federation: what to do with it?

Example: Employee Marmeladov A.P. In connection with the anniversary, they presented a gift worth 10,000 rubles. Gifts in the amount of 4,000 rubles are exempt from taxation. (clause 28 of article 217 of the Tax Code of the Russian Federation). Therefore, in section 1 of the 6-NDFL calculation, indicate the entire amount of the gift on line 020, and the deduction amount on line 030. As a result, the tax base for this income will be 6,000 rubles. (10,000 rubles - 4,000 rubles), and the amount of personal income tax that must be withheld from the cost of the gift is 780 rubles. (RUB 6,000 × 13%). In section 2, on line 130, indicate the entire amount of income paid (RUB 10,000), and on line 140, the amount of tax actually withheld (RUB 780).

As for the amounts of financial assistance paid to an employee at the birth of a child, as well as the amounts of cash prizes given to individuals, they may not be included in the calculation at all. Provided that the amounts paid do not exceed the personal income tax-free limit (4,000 rubles per tax period for prizes, and 50,000 rubles for each child for “parental” financial assistance). Reason – Letter of the Federal Tax Service dated July 21, 2017 No. BS-4-11/14329.

Form 6-NDFL: new or old?

Has the new form of calculation of 6-NDFL been approved since 2018? Which form should I download to fill out the “paper” annual calculation for 2017? Has the new format required for submitting payments electronically been approved? Questions of this kind always arise before submitting regular tax reports.

The new form for calculating 6-NDFL for filling out and submitting to the Federal Tax Service for 2017 was approved as amended by the Federal Tax Service order No. ММВ-7-11/18 dated January 17, 2018. However, it comes into force on March 25, 2018. Therefore, prepare the annual report 6-NDFL after the specified date in the form approved in the latest edition of the Federal Tax Service order No. MMV-7-11/450 dated October 14, 2015. You used it throughout 2017.

Download the 6-NDFL calculation form in Excel format and the procedure for filling it out.

The annual 6-NDFL calculation form for 2017 includes:

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

NEW FORM 6-NDFL IN 2018 - TO BE!

In 2018, the tax authorities did not significantly update the calculation form according to Form 6-NDFL. And along with it - an electronic format, rules for filling out and submitting to the tax office. The final order of the Federal Tax Service can be found here:

The Tax Service of the Russian Federation has updated barcodes and introduced fields for legal successors who submit 6-NDFL (including clarifying) for a reorganized company. Therefore, at the top of the title page they need to provide the TIN and KPP of the successor organization. The latter should also appear in the main field - “Tax Agent”.

We emphasize once again that until March 25, 2018, you can fill out and submit 6-NDFL using the previous form.

Line	What to reflect
010	Personal income tax rate (for each rate, fill out section 1).
020	The amount of accrued income.
025	Income in the form of dividends from January to December 2017 inclusive. Cm. " ".
030	The amount of tax deductions "".
040	The amount of calculated personal income tax since the beginning of 2017. To determine the value of this indicator, add up the personal income tax amounts accrued from the income of all employees.
045	The amount of calculated personal income tax on dividends on an accrual basis for the entire 2017: from January 1 to December 31, 2017.
050	The amount of fixed advance payments that are offset against personal income tax on the income of foreigners working under patents. However, this amount should not exceed the total amount of calculated personal income tax (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852).
060	The total number of individuals who received income during the reporting (tax) period.
070	The amount of personal income tax withheld.
080	The amount of personal income tax not withheld by the tax agent. This refers to amounts that a company or individual entrepreneur should have withheld until the end of the 4th quarter of 2017, but for some reason did not do so.
090	The amount of personal income tax returned (under Article 231 of the Tax Code of the Russian Federation).

Section 2 of the 6-NDFL calculation for 2017: what it includes

Section 2 of the annual report 6-NDFL indicates:

• dates of receipt and withholding of personal income tax;
• deadline established by the Tax Code of the Russian Federation for transferring personal income tax to the budget;
• the amount of income actually received and personal income tax withheld.

Section 2 of the annual 6-NDFL for 2017 should reflect information only for the last three months (October, November and December 2017). In this case, you need to reflect only those payments for which the tax payment deadline occurs in this period. Therefore, in section 2, special attention should be paid to the dates of payment and withholding of tax.

IMPORTANT!

As part of Section 2, income and personal income tax should be shown - broken down by date - only for transactions performed in October, November and December 2017 inclusive. Do not include 2018 transactions in section 2.

Let us explain how to fill out the main rows in the table:

Line	Filling
100	Dates of actual receipt of income. For example, for salaries, this is the last day of the month for which salaries are 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 the personal income tax must transfer the budget (clause 6 of article 226, clause 9 of article 226.1 of the Tax Code of the Russian Federation). Typically, this is the day following the day the income is paid. But, for example, for sick leave benefits and vacation payments, the deadline for transferring taxes to the budget is different: the last day of the month in which such payments were made. If the tax payment deadline falls on a weekend, line 120 indicates the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
130	The amount of income (including personal income tax) received as of the date indicated on line 100.
140	The amount of tax withheld as of the date on line 110.

Do not show in Section 2 of 6-NDFL for 2017 vacation pay and benefits paid in December 2017. The deadline for transferring personal income tax for them is 01/09/2018.

An example of filling out sections 1 and 2 of 6-NDFL for 2017

Now we will give an example of filling out the 6-NDFL calculation for 2017, so that the general principle of filling out the sections is clear. The main thing when filling out the annual calculation of 6-NDFL for 2017 is to correctly transfer data from tax registers for personal income tax.

Let's assume that the company has 12 employees. For 2017, salaries, bonuses, vacation pay and temporary disability benefits were accrued in the total amount of RUB 3,584,692.69, and deductions were provided in the amount of RUB 43,200. Personal income tax on all payments – 460,394 rubles. All personal income tax was withheld and paid to the budget, except for personal income tax on December wages - 37,050 rubles.

In January 2017, personal income tax was withheld in the amount of 36,400 rubles. from salary for December 2016 - 283,600 rubles, deduction - 3,600 rubles. In total, personal income tax withheld for 2017 was RUB 459,744. (460,394 rubles – 37,050 rubles + 36,400 rubles).

In the 4th quarter of 2017 the following were paid:

• salary for the second half of September 295,000 rubles. – October 10. Personal income tax was withheld from it from the entire salary for September - 69,914 rubles. (entire salary for September - 545,000 rubles), deduction - 7,200 rubles;
• salary for October 530,000 rubles. – October 25 and November 10, personal income tax from it – 67,964 rubles, deduction – 7,200 rubles;
• bonus for October 258,000 rubles. – November 10, personal income tax from it – 33,540 rubles;
• disability benefit due to illness RUB 5,891.54. – November 23, personal income tax from him – 766 rubles. Sick leave was issued from November 14 to November 20;
• vacation pay RUB 33,927.71 – November 24, personal income tax from them – 4,411 rubles. Vacation - from November 28 to December 22;
• salary for November 530,000 rubles. – November 24 and December 8, personal income tax from it – 67,964 rubles, deduction – 7,200 rubles;
• advance for December 250,000 rub. – December 25.

Please note: the bonus and salary for October are included in one block of lines 100 - 140, because they have the same all three dates in lines 100 – 120. Their total amount is 788,000 rubles, the tax withheld from it is 101,504 rubles. A sample of filling out 6-NDFL for 2017 in such conditions may look like this:

Salary for December 2017 was paid in December: how to show it in the calculation

The most controversial issues regarding filling out 6-NDFL are payments during transition periods. They are encountered when a salary or bonus is accrued in one reporting period and paid in another. A similar ambiguous situation arose with salaries for December 2017. The fact is that some employers paid salaries for December before the New Year (in December). Other organizations and individual entrepreneurs paid salaries and annual bonuses in January 2018. Cm. " ". How to show December accruals in the report so that tax authorities accept 6-NDFL the first time? Let's look at specific examples of filling out 6-NDFD for 2017.

Were all salaries for December 2017 paid to employees in December 2017? Then fill out the calculation on form 6-NDFL for 2017 as follows:

• the amount of accrued wages for December 2017 – stock 020;
• the amount of personal income tax calculated from wages – line 040;
• the amount of personal income tax withheld (line 070). The personal income tax withholding date is December 31, 2017.

In section 2 of the 6-NDFL calculation for 2017, do not record salary data for December. They need to be shown in calculations for the first quarter of 2018, since section 2 should be based on the date no later than which personal income tax must be transferred to the budget. That is, reflect the income paid and the tax withheld in the reporting period in which the deadline for paying personal income tax falls.

For wages for December 2017, which were paid before the New Year, the personal income tax payment deadline is the first working day after December 31, 2017, that is, January 9, 2018. Let's explain why. You will receive your salary only on December 31, 2017. The money paid for December before December 31 is an advance. The accrued salary can be offset against the advance payment only on December 31, 2017. This day will be the date the employees actually receive income. And personal income tax on wages is paid no later than the day following the date of receipt of income.

In section 2 of the 6-NDFL calculation for the first quarter of 2018, indicate by line:

• 100 “Date of actual receipt of income” – December 31, 2017;
• 110 “Tax withholding date” – December 31, 2017;
• 120 “Tax payment deadline” – 01/09/2018;
• 130 “Amount of actual income received” – the amount of salary for December;
• 140 “Amount of tax withheld” – the amount of personal income tax withheld from wages for December.

CONCLUSION

The salary for December, paid in December 2017, is shown in section 1 of the annual calculation and in section 2 of the calculation for the first quarter of 2018. After all, in section 1 you reflect data on all paid income, deductions, accrued, withheld and returned personal income tax for the year. And you paid your December salary in December. Therefore, it must be reflected in section 1 of the annual calculation for 2017. Section 2 indicates on what date the income arose, when the tax must be withheld and transferred to the budget. Since the deadline for paying personal income tax on December salaries falls on the first working day of January (01/09/2018), show the payment in section 2 of the calculation for the first quarter of 2018. This is confirmed by the letter of the Federal Tax Service dated December 15, 2016 No. BS-4-11/24063.

Example of correct reflection of December salary

Let's assume that the salary for December 2017 was paid on December 29, 2017. The month has not yet ended on this date, so it is impossible to regard such a payment as a salary for December in the full sense of the word. In fact, money paid before the end of the month is correctly called an advance. As of December 29, 2017, the employer is not yet obliged to calculate and withhold personal income tax, since wages become income only on the last day of the month for which they are accrued - December 31 (clause 2 of Article 223 of the Tax Code of the Russian Federation). Despite the fact that December 31 is Sunday, personal income tax cannot be calculated or withheld before this date (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11/2169).

Example: December salary paid in December

The organization transferred the “salary” to the employees for December on the 29th in the amount of 180,000 rubles. From the payment made on the same day, personal income tax was calculated and withheld in the amount of 23,400 rubles (180,000 x 13%). The accountant transferred this amount on the first working day of 2018 – January 9, 2018.

Under such conditions, in section 1 of the 6-NDFL calculation for 2017, the accountant should correctly reflect the salary as follows:

• in line 020 – the amount of the December “salary” (RUB 180,000);
• in lines 040 and 070 - calculated and withheld personal income tax (RUB 23,400).

In section 2 of the 6-NDFL calculation for 2017, the December “salary” paid on December 29, 2017 should not appear in any way. You will show it in calculations for the first quarter of 2018. After all, when filling out section 2, you need to focus on the date no later than which personal income tax must be transferred to the budget. That is, paid income and withheld personal income tax must be shown in the reporting period in which the deadline for paying personal income tax falls. Such clarifications are given in the letter of the Federal Tax Service of Russia dated October 24, 2016 No. BS-4-11/20126. In our example, personal income tax must be transferred on the next working day in January – January 9, 2018. Therefore, in section 2 of the calculation for the first quarter of 2018, the December salary will need to be shown as follows:

• line 100 – December 31, 2017 (date of receipt of income);
• line 110 – December 31, 2017 (date of personal income tax withholding);
• line 120 – 01/09/2018 (date of transfer of personal income tax to the budget);
• line 130 – 180,000 (amount of income);
• line 140 – 23,400 (personal income tax amount).

The date of tax withholding on line 110 of section 2 of the 6-NDFL calculation for the 1st quarter of 2018 will be exactly December 31, and not December 29, 2017 (when the payment was made). The fact is that it was on December 31, 2017 that you had to accrue the December salary and offset it against the previously paid advance (which, in fact, was the December salary). The situation is similar with payments until December 30. If, for example, the salary calculation for December was made in the period from December 26 to 29, then the date of personal income tax withholding should still be the date “12/31/2016”.

If personal income tax was withheld and transferred before the end of December 2017

Example: personal income tax was transferred to the budget in December 2017

The organization transferred the December “salary” to the employees on December 26, 2017 in the amount of 380,000 rubles. On the same day, personal income tax was withheld in the amount of 49,400 rubles (380,000 x 13%). The withheld amount was transferred to the budget the next day - December 27, 2017

In order to fill out 6-NDFL, the accountant turned to the letter of the Federal Tax Service dated March 24, 2016 No. BS-4-11/5106. In this letter, it was recommended to withhold personal income tax on the day of actual payment of salaries (December 26), and transfer the withheld amount to the budget the next day (December 27). In addition, tax authorities advise reflecting these same dates in the 6-NDFL calculation.

If the salary for December 2017 was accrued and actually paid in December (December 26, 2017), then this operation can be reflected in the calculation using Form 6-NDFL for 2017, since the withholding and transfer of personal income tax must occur in 2017 in accordance with the deadlines. specified in paragraphs 4, 6 of Art. 226 Tax Code of the Russian Federation.

In the situation under consideration, you can show the payment on lines 100 - 120 of section. 2 forms 6-NDFL for 2017 as follows:

• line 100 “Date of actual receipt of income” – 12/31/2017;
• line 110 “Tax withholding date” – 12/26/2017;
• line 120 “Tax payment deadline” – 12/27/2017.

Note that if the reflection of the transaction in Form 6-NDFL did not lead to an underestimation or overestimation of the amount of tax to be transferred, then the submission of an updated calculation is not required. Moreover, if the specified operation is reflected in the calculation according to Form 6-NDFL for 2017, then this operation is not reflected again in the calculation according to Form 6-NDFL for the first quarter of 2018 (Letter of the Federal Tax Service of Russia dated December 15, 2016 N BS-4- 11/24065). However, we do not exclude that such filling may raise questions from some Federal Tax Service Inspectors for the following reasons:

• a 6-NDFL calculation filled out in this way will not pass format-logical control and will return with the error “the date of tax withholding must not precede the date of actual payment”;
• withholding personal income tax from wages until the end of the month contradicts later recommendations of the Russian Ministry of Finance in a letter dated June 21. 2016 No. 03-04-06/36092.

Salary for December was paid in January 2018: how to show it in the calculation

Many employers paid salaries for December 2017 in January 2018. If so, then show the December salary issued in January 2018 in the 6-NDFL reporting for 2017 only in section 1. After all, you recognized income in the form of wages in December and calculated personal income tax on it in the same month. Therefore, when calculating 6-personal income tax for 2017, distribute payments as follows:

• on line 020 – accrued income in the form of December salary;
• on line 040 – calculated personal income tax.

Line 070 of the 6-NDFL calculation for 2017, intended for withheld tax, is not increased in this case, since the withholding took place already in 2018 (letter of the Federal Tax Service of Russia dated December 5, 2016 No. BS-4-11/23138). In section 2 of the annual calculation, do not show the December salary paid in January 2018 at all (letter of the Federal Tax Service of Russia dated November 29, 2016 No. BS-4-11/22677).

CONCLUSION

The salary for December, issued in January 2018, is shown in section 1 of 6-NDFL for 2017 and in sections 1 and 2 of the calculation for the first quarter of 2018. Let us explain: you recognized income in the form of wages in December 2017 and calculated personal income tax on it in December. Therefore, show on lines 020 and 040 of section 1 of the annual calculation. And personal income tax was withheld already in January 2018, reflect the amount on line 070 of section 1 of the calculation for the first quarter of 2018. This is confirmed by the letter of the Federal Tax Service dated December 5, 2016 No. BS-4-11/23138. Let us note that earlier representatives of the Federal Tax Service, in a letter dated February 25, 2016 No. BS-4-11/3058, advised to indicate the payment for the first quarter only in section 2. But this contradicts the order of the tax service dated October 14, 2015 No. ММВ-7-11/ 450.

If the deadline for tax payment under Art. 226 Tax Code will occur in the 1st quarter of 2018, show income in section. 2 is not necessary, even if you reflected it in section. 1. So, there is no need to include it in Sect. 2 6-NDFL for 2017 salary for December, paid in January. Let's give an example.

Example: salary for December was paid in January 2018

Salary for December - 570,000 rubles, personal income tax - 74,100 rubles, 01/09/2018 the salary for the second half of December was paid and personal income tax was transferred to the budget.

In section 2, the salary for December will be reflected in 6-NDFL for the 1st quarter of 2018.

Salaries for September were paid in October

The deadline for paying personal income tax on September salaries is October 2017. Therefore, when calculating for nine months, the accountant showed this payment only in section 1. Now these amounts need to be transferred to the reporting for 2017. Cm. " ".

In section 2 of the 6-NDFL calculation for 2017, you need to show the salary for September paid in October. Let's assume that the September salary was paid on October 10. The accountant will fill out section 2 of the annual calculation of 6-NDFL as shown in the example.

How to show bonuses in the annual 6-NDFL for 2017

Monthly bonus

Reflect the monthly bonus in the same way as salary (Letter of the Federal Tax Service dated September 14, 2017 No. BS-4-11/18391).

In section 1 please indicate:

• in lines 020 and 040 - bonuses accrued for all months of the reporting period, and personal income tax calculated from them;
• in line 070 - personal income tax on premiums withheld until the end of 2017. This amount is usually less than the personal income tax from line 040. After all, the premium tax for the last month is withheld in the next quarter. The amounts in lines 040 and 070 will match only if the bonus for the last month was paid no later than the last working day of the quarter.

In Section 2, show all bonuses paid in the last quarter. An exception is bonuses paid on the last working day of the quarter. Include them in section 2 of 6-NDFL for the next quarter.

Indicate the bonus paid along with the salary for the same month together with the salary in one block of lines 100 – 140. If the bonus was paid separately, fill out a separate block, indicating (Letter of the Federal Tax Service dated October 10, 2017 No. GD-4-11/20374):

• in line 100 – the last day of the month for which the bonus was accrued;
• in line 110 – the day of payment of the bonus;

Example: November bonus paid in December 2017

On December 8, 2017, the bonus for November 2017 was paid - 500,000 rubles. and transferred to the personal income tax budget - 65,000 rubles. (RUB 500,000 x 13%).

In this case, wages paid for December in January must be reflected in section. 2 calculations for the first quarter of next year.

Quarterly or annual bonus

Bonus for a period of more than a month - quarter, year, etc. reflect in 6-NDFL for the period in which it was paid (Letter of the Ministry of Finance dated October 23, 2017 No. 03-04-06/69115).

In section 1 please indicate:

• in line 020 - all bonuses for a period of more than a month paid in the reporting period, together with personal income tax;
• in lines 040 and 070 - personal income tax on premiums paid.

In Sect. 2 Show the bonuses paid in the last quarter. An exception is bonuses paid on the last working day of the quarter. Include them in section. 2 6-NDFL for the next quarter.

For bonuses, fill out a separate block of lines 100 – 140, where you indicate (Letters of the Federal Tax Service dated 01.11.2017 N GD-4-11/22216@, dated 10.10.2017 N GD-4-11/20374):

• in lines 100 and 110 – the day of payment of the bonus;
• in line 120 – the next business day after the bonus is paid.

How to show payments under civil contracts

Payments under civil contracts from which tax must be withheld must be included in section. 1 in the period when you made payments, and in Sec. 2 - only in the quarter in which the deadline for paying personal income tax on these payments expires.

Let's consider another situation when an act for work performed (services rendered) under a civil contract with an individual was approved in December 2017, and payment for it took place in January 2018. In this case, the remuneration under the contract and personal income tax on it should be shown in sections 1 and 2 of the calculation for the first quarter of 2018. In calculations for 2017, do not show the operation. This follows from the letter of the Federal Tax Service of Russia dated December 5, 2016 No. BS-4-11/23138. If in December an advance was issued under a civil contract, then it should fall into section 2 of the annual calculation.

Example: settlement under the contract was “closed” in January 2018

The organization paid an advance to an individual under a contract on December 19, 2017 in the amount of 20,000 rubles. The tax withheld from this amount amounted to 2600 rubles. (20,000 x 13%). The balance was issued in January 2018 - after completion and delivery of all work.

In such a situation, reflect the advance to the contractor in the payment period (in December). The date of receipt of income in this case is the day when the company transferred or issued the money to the person. It does not matter whether the company issues money before the end of the month for which the service is provided, or after.

In section 2 of the 6-NDFL calculation for 2018, show the advance by line:

• 100 “Date of actual receipt of income” – 12/19/2017;
• 110 “Tax withholding date” – 12/19/2017;
• 120 “Tax payment deadline” – 12/20/2017.

How to reflect vacation pay in 6-NDFL

Vacation pay will be included in the report for 2017 and the report for the first quarter of 2018. In the report for 2017, show vacation pay on lines 020, 040, 070 of section 1. In the report for the first quarter of 2018, show vacation pay only in section 2 on lines 100–140. Such clarifications are in the letter of the Federal Tax Service dated 04/05/2017 No. BS-4-11/6420.

However, it is not necessary to show in Sect. 2 vacation pay paid in the last month of the quarter if the last day of this month falls on a weekend. Include such vacation pay in section. 2 6-NDFL for the next quarter. For example, vacation pay paid in December 2017 does not need to be included in section. 2 6-NDFL for 2017. After all, the deadline for paying tax on these vacation pay under Art. 226 of the Tax Code of the Russian Federation - 01/09/2018 (Letter of the Federal Tax Service dated 04/05/2017 N BS-4-11/6420).

Example: vacation pay in the 1st quarter of 2018

In the 1st quarter of 2018, vacation pay was paid:

• 01/15/2018 – 25,000 rub. Personal income tax from them is 3,250 rubles;
• 02/22/2018 – 47,000 rub. Personal income tax from them is 6,110 rubles.

Personal income tax on these vacation pay is transferred on the day they are paid. On March 30, 2018, vacation pay of 27,616 rubles was accrued, which was paid on April 2, 2018.

The total amount of vacation pay paid for the 1st quarter is RUB 72,000. (25,000 rubles + 47,000 rubles), personal income tax from them is 9,360 rubles. (3,250 rub. + 6,110 rub.).

In 6-NDFL for the 1st quarter of 2018, vacation pay is reflected as follows:



Vacation pay paid on 04/02/2018 does not need to be shown in 6-NDFL for the 1st quarter. These vacation pay will be reflected in 6-NDFL for the six months.

How to submit the annual 6-NDFL for 2017

Send calculations in Form 6-NDFL for 2017 to tax authorities electronically via telecommunication channels. “On paper” reporting can be submitted in the only case - if during the reporting or tax period the number of individuals (recipients of income) was less than 25 people. This follows from the provisions of paragraph 7 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.

Responsibility

If you do not submit the payment or submit it late, then a fine – 1000 rub. for each full or partial month from the day for submitting the calculation (clause 1.2 of Article 126 of the Tax Code). The period of delinquency will be calculated from this day until the date on which you submitted the estimate (in person, through a representative, by mail or online).

If you do not submit the payment within 10 days from the due date, the tax office also has the right to block the bank account of the tax agent (clause 3.2 of Article 76 of the Tax Code). The Federal Tax Service clarified this in a letter dated 08/09/2016 No. GD-4-11/14515.

If inspectors identify false information in 6-NDFL for 2017, the fine for each calculation with such data will be 500 rubles. But if you yourself identify an “unreliable” error and submit the updated 6-NDFL, then there will be no fines (Article 126.1 of the Tax Code).

Please note that not only the organization, but also responsible employees (for example, a manager and an accountant) can be held liable: a fine of 300 to 500 rubles. (Article 15.6 of the Administrative Code).

Sample filling

Unfortunately, it is not possible to offer our readers a universal sample for filling out 6-NDFL for 2017, since filling out annual reporting will be unique in each specific case. However, you can review and download the completed sample 6-NDFL for the 4th quarter of 2017, based on a real-life example and specific figures.