includes information on accrued and withheld income tax paid to individuals by a tax agent. In the Calculation of 6-NDFL, line 070 is provided for withheld tax amounts, and when filling it out, some features should be taken into account. The procedure for filling out the Calculation (approved by Order of the Federal Tax Service of the Russian Federation of October 14, 2015 No. MMV-7-11 / 450) does not provide detailed explanations on line 070, indicating only that the personal income tax withheld must be shown on an accrual basis from the beginning of the year and the total amount.

Our article is about how to fill out line 070 in 6-personal income tax and what mistakes should not be made.

Withheld tax: how to reflect in 6-personal income tax

In Section 1 of Form 6-NDFL, all indicators are entered in increments from the beginning of the year. Withheld tax is no exception, it is also indicated in increments: filling, for example, Calculation for 9 months, in line 070 you need to show the tax withheld from January to September of the reporting year.

Lines 060-090 are grouped into the "Total for all rates" subsection. All of them, including line 070, are filled in cumulatively at all applicable rates, and the total amount of tax withheld is shown. When tax on income paid is charged at different rates, then lines 010-050 for each of them are filled out on a separate page, and lines 060-090 only once - on the first of the pages of Section 1.

The amount of tax withheld in 6-NDFL is indicated without kopecks. This is obvious, because the cells reserved for reflecting the amounts of income and tax deductions, provide for the indication of rubles with kopecks, and there are no “penny” cells for personal income tax amounts, and they are indicated in full rubles.

Errors when filling line 070

One of the main mistakes of tax agents filling out the Calculation is to assume that the calculated and withheld tax indicators should be the same, that is, lines 040 and 070 in 6-NDFL should be equal to each other. Indeed, the indicators of these lines may be the same if the tax was accrued and withheld in one reporting period, but it will also not be a mistake if the amount of personal income tax withheld in the reporting period is different from the calculated one. When might such a difference occur?

Most often, this happens when entering data into line 070 of the 6-NDFL form, when the salary accrued in one quarter is issued to employees in the next quarter. The salary tax must be withheld immediately upon its payment, therefore, line 040 will reflect the calculated amount of tax, and page 070 of Form 6-NDFL will indicate “0” (letter of the Federal Tax Service of the Russian Federation dated May 16, 2016 No. BS-4-11 / 8609).

Example

From the salary for September, personal income tax in the organization was calculated on 09/30/16. The salary was paid to employees on 05.10.2016. How will the withheld personal income tax on line 070 be reflected?

IN 6-personal income tax for 9 months Section 1 will be completed as follows:

In page 020, we will include the amount of salary for September,

In line 040 - the amount of personal income tax accrued from September salary,

The September tax will not fall into line 070 of 6-NDFL for the 3rd quarter of 2016, since the salaries of employees have not yet been paid, which means that personal income tax has not yet been withheld.

Section 2 also does not show salary and tax data for September.

But filling out the annual Calculation of 6-personal income tax , the tax withheld from the September salary should be reflected both in line 070 and in section 2:

Line 020 includes the amount of salary for September,

In page 040 - personal income tax from salary for September will be included in the total amount of tax,

On page 070, we will reflect, among other things, personal income tax withheld from September wages.

In section 2 Calculation:

Page 100 - date of receipt of income - 09/30/2016,

Line 110 - Personal income tax withheld when paying the September salary - 05.10.2016,

Page 120 - the deadline for transferring the "salary" tax is the next day after its payment to employees, that is, 10/06/2016,

Page 130 - the amount of the accrued September salary,

Page 140 - the amount of personal income tax withheld from the salary of September.

As you can see, line 070 is not always equal to line 040 in 6-personal income tax, much more often this equality is not observed. By the way, the Control ratios for 6-personal income tax also do not contain the equality of lines 040 and 070 (letter of the Federal Tax Service of the Russian Federation of March 10, 2016 No. BS-4-11 / 3852).

Please note that such a "carryover" personal income tax, not specified in line 070, cannot be entered in line 080 as unwithheld tax. Line 080 is used only for personal income tax, which the agent failed to withhold solely from in-kind income, or from material gain (letter of the Federal Tax Service of the Russian Federation dated July 19, 2016 No. BS-4-11 / 12975).

Is there a control ratio that should be followed when filling out line 070 in 6-NDFL? Yes, there is such a ratio, and it is one of the most important that inspectors pay attention to during a desk audit:

• The difference between personal income tax withheld under line 070 and returned under line 090 cannot exceed the amount income tax transferred to the budget from the beginning of the year on the reporting date.

If the ratio is violated, the tax authorities will conclude that not all tax withheld from the income of individuals has been paid, and will send a request to the tax agent to provide explanations within five days, or to make corrections to the Calculation of 6-NDFL.

In two tax reports for personal income tax, 6-personal income tax and 2-personal income tax, there is one and the same indicator - the withheld amount of income tax. However, the values ​​of this indicator reflected in the 6-NDFL calculation and the 2-NDFL certificate for the same period may not coincide. The Federal Tax Service of Russia drew attention to this at.

For example, wages were accrued in December 2016, but actually issued in January 2017. Accordingly, personal income tax is also withheld in January.

The amount of tax deducted from the December salary will not be included in the calculation of 6-personal income tax for 2016. This amount must be indicated only in section 1 on line 040 "Amount of calculated tax". In line 070 “Amount of tax withheld”, personal income tax from December income will be taken into account only in the first quarter of 2017.

With 2-personal income tax, the situation is slightly different. The certificate must reflect the personal income tax withheld for the tax period for which the tax is calculated. That is, the tax withheld from income accrued in December will also fall into 2-NDFL for 2016. By the way, if the tax agent withheld personal income tax after tax period(years) and after submitting 2-NDFL certificates to the IFTS, he will have to submit adjustments.

As a result, we see that the tax amounts reflected in the annual reports 6-NDFL and 2-NDFL differ. And this is not a mistake.

Full or partial copying of materials is prohibited. With the agreed use of materials, a direct indexed link to the source is required: Annual reports 6-NDFL and 2-NDFL do not match the amount of tax withheld

Forming the annual reporting of 2-personal income tax, I encountered exactly this problem. In 6-NDFL, the amount of line 70 does not equal the amount of tax withheld according to the register of information on the income of individuals of the 2-NDFL report due to the fact that the amount of personal income tax from December income will be taken into account only in the first quarter of 2017. What is the right thing to do?: - manually make a correction in 2-personal income tax, equalizing the tax withheld and transferred, or leave it as it is in the program, referring to your conclusion that this is not a mistake.

Hello Olga!

Nothing needs to be corrected. 6-NDFL and 2-NDFL for 2016 will not converge on the amount of tax withheld.

The fact is that personal income tax from the December salary, paid in January 2017, will not fall into line 070 of section 1 of the annual 6-personal income tax (letters of the Federal Tax Service of Russia:,).

But it must be included in the 2-NDFL certificate for 2016 (lines "tax amount withheld" and "tax amount transferred"), despite the fact that the tax is actually withheld and transferred next year (letters of the Federal Tax Service of Russia: and No. ED-4 -3/ [email protected], ).

All control ratios that must be observed between 6-NDFL and 2-NDFL are given in the letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / [email protected]

Good afternoon
The situation is this, the organization has employees who work under civil law contracts and their salary was accrued in December 2016 and paid in January 2017. How to correctly reflect this fact in the 6-NDFL report and 2-NDFL certificates? It turns out that in 6-NDFL this amount will be reflected only in lines 020 and 040, and in 2-NDFL the amount of accrued and withheld tax will NOT be equal to the transferred tax?

Hello Anna!

First, I note that the remuneration under the GPC agreement is not a labor payment. That's why tax rule by determining the date of actual receipt of income, which applies to wages (the last day of the month), does not apply to it.

In order to calculate personal income tax, income in the form of remuneration under a GPC agreement considered received on the date of its actual payment on the basis of subparagraph 1, paragraph 1, article 223 of the Tax Code of the Russian Federation. It is on this date that the tax agent calculates and withholds personal income tax (clauses 3 and 4 of article 226 of the Tax Code of the Russian Federation). And transfers it no later than the day following the day of payment (clause 6 of article 226 of the Tax Code of the Russian Federation).

What does this mean for your situation?

You paid the remuneration under the GPC agreement in January 2017, which means that for the purposes of calculating personal income tax, this is January income. In 2016, there is no income, which means that nothing needs to be reflected in the reports of 6-NDFL and 2-NDFL for 2016.

You include the January payment under the work contract in 6-personal income tax for the first quarter of 2017 and in 2-personal income tax for 2017. Read the recent clarification of the Federal Tax Service of Russia, (last three paragraphs). It's all there for your situation.

Hello, tell me how to be, we get line 20 (calculated income) - line 30 (deductions) * 13% = line 40 less than according to the register of certificates 2 personal income tax per year by 11 rubles due to rounding in certificates 2 personal income tax tax from foreigners. What tax should be put in 6 personal income tax in line 40 as according to the certificates or how did it happen by multiplying by 13%? Or are there errors?

Hello Svetlana!

The calculation in the form 6-NDFL and certificates 2-NDFL are filled out on the basis of data from tax registers for accounting for the relevant tax (clause 1, article 230 of the Tax Code of the Russian Federation, clause 1.1 of section I of the Procedure for filling out 6-NDFL (approved by Order of the Federal Tax Service of Russia dated 14.10. 2015 No. ММВ-7-11/ [email protected]) and paragraph 1 of section I of the Procedure for filling out 2-NDFL (approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / [email protected])).

These registers are compiled for each taxpayer (individual). Personal income tax calculated from the income of individuals for the year, you summarize for all registers. The result is indicated in the register of information 2-NDFL and line 040 of section 1 of the calculation of 6-NDFL. Thus, the control ratio 3.3 from the letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / will be fulfilled. [email protected]

At the same time, in 6-personal income tax line 040 may not equal (p.020 - p.030) / 100 x p.010. The control ratio 1.3 allows for an error associated with rounding off the tax, both upwards and downwards. It is determined as follows: str.060 x 1 rub. x number p.100.

If you fit into the permissible error value, then there should be no claims from those who check the inequality of lines 6-NDFL.

talking plain language, the calculated tax in line 040 of section 1 of the 6-NDFL calculation should be equal to the calculated tax according to the 2-NDFL certificates and may not be equal to (str. 020 - str. 030) / 100 x str. 010 by the amount of permissible error.

Hello. We have the same situation. Line 070 is more than line 040 by 4 rubles. The amount is correct - it coincides with certificates of 2 personal income tax and with registers tax accounting. But our tax office requires to put exactly 13% of the tax in line 040 tax base. and does not accept reports with discrepancies on line 040.

Hello Olga!

Intradocumentary control ratios of form 6-NDFL from the letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / [email protected] do not provide for any correspondence between p.070 and p.040.

And the position of your tax authorities regarding absolute equality (p. 020 - p. 030) / 100 x p. 010 and p. 040 is more than strange. It is impossible to check the correctness of the calculation of personal income tax solely by multiplying the tax base for the entire enterprise by the tax rate. After all, personal income tax is calculated (and rounded off) separately for each taxpayer. And the developers of the control ratios understood this, and therefore they provided for an error in COP 1.3. Why your inspectorate does not want to accept this and what exactly is guided by when checking the form is not clear.

However, since the IFTS has taken this position, you will have to:

<или>prove your case, but this is your time, strength and nerves;
<или>hand over 6-personal income tax, having fulfilled all the requirements. But then be prepared to explain to the tax authorities why the control ratio of 3.3 between 6-NDFL and 2-NDFL is not met.

It turns out that the "Total amount of income" in the 2-NDFL information register for 2016 will be less by the amount of salary under GPC agreements paid in January 2017 than the accrued salary for 2016 according to the data accounting?

If the question is only remuneration under GPC agreements, then yes, by the amount of these payments, the total income of individuals according to the 2-NDFL information register for 2016 will be less than the accounting income for the same period.

After all, 2-NDFL certificates are filled out according to the data of tax registers for accounting for personal income tax. And the registers, in turn, are formed according to the tax rules of Chapter 23 "Tax on personal income."

The December remuneration under GPC agreements will enter the personal income tax register on the date of its payment (= the date of actual receipt of income), i.e. in your case in January 2017.

While in accounting this income is recognized on the date of signing the act of acceptance and transfer. As far as I understand, it was signed with you at the end of December 2016, on the basis of which you accrued remuneration at the end of last year.

Tell me, under civil law contracts, if the salary was accrued in December 2015 and paid in January 2016, and in the report for 2015 they spent and accrued and withheld and transferred. So it turns out that you need to file an adjustment for 2015? Do not reflect the December amount of income + tax withheld and transferred at all? This ALL will move into the 1st quarter of 2016. I understand correctly?

Hello, Elena!

As far as I can guess, you are interested in 2-personal income tax certificates.

You understand everything correctly. You need to submit corrective information for 2015: you remove everything related to the December fee under the GPC agreement paid in January.

You already reflect the relevant data in the 2-NDFL certificates for 2016.

In addition, check the correctness of filling out 6-personal income tax for the 1st quarter of 2016. January payments under GPC agreements, accrued in December 2015, should also go there.

Good afternoon.
When filling personal income tax forms the employee had a difference between the calculated and withheld personal income tax in the amount of 84 rubles.
In January 2016, the employee brought sick leave for 2015, although in the report card for December 2015, his days were completely closed.
Accordingly, in January, accruals of December 2015 and personal income tax are canceled too. Because of this, we have a difference.
please tell me whether it is necessary to submit corrective certificates of 2 personal income tax for 2015?
Or reflect this recalculation in the certificates of 2016? sick leave after all accrued in January

Hello Maria!

So, your situation. For December 2015, the employee's salary was accrued (and, as I understand it, paid) in full, although at the end of December he goes on sick leave. You will learn about this fact in January 2016, when a subordinate brings a certificate of incapacity for work. When calculating benefits, salary accruals and personal income tax for "sick leave" December days are reversed.

What we have as a result: in December 2015, personal income tax was withheld from the employee in a larger amount than they should have been.

Income in the form of temporary disability benefits and personal income tax withheld from it relate to 2016, so we do not touch them. Let's take a look at 2015.

Legal basis

In accordance with paragraph 3 of Article 225 of the Tax Code of the Russian Federation, the total amount of personal income tax is calculated based on the results of the calendar year.

In your case, according to the results of 2015, personal income tax was excessively withheld from the employee's income. Please note that the excess tax formed at the end of 2015 can only be returned to an individual. Set it off against future personal income tax payments from income accrued in 2016 is not allowed. Otherwise, the rules of clause 3 of article 226 of the Tax Code of the Russian Federation will be violated.

The procedure for the return of personal income tax to the taxpayer is prescribed in clause 1 of article 231 of the Tax Code of the Russian Federation.

Help 2-NDFL

For example, in 2017 you discovered that in 2015 personal income tax was unduly withheld from an employee’s income. In such a situation, it is necessary to submit clarifying information in the form 2-NDFL for 2015 (letters of the Federal Tax Service of Russia:,).

Before returning the tax to an individual, you need to submit a corrective certificate 2-NDFL for 2015, which will reflect the amount of the excess tax withheld (that is, taking into account the recalculation of December charges). /If you didn't show it in the original help./

After the tax refund, you will again need to submit a corrective certificate 2-NDFL for 2015, in which there will be no amount of excess tax withheld. That is, it will be like this: personal income tax calculated \u003d personal income tax withheld \u003d personal income tax listed.

Kindly, tell me, please, how to correct the error: line 080 was erroneously filled in 6-personal income tax for 6 months of 2016 and 9 months of 2016 (non-withheld tax, which is withheld next month)? Can this be aligned by year (for 2016, clear line 080 and put 0) or is it necessary, in addition to the annual 6-personal income tax, to submit adjustments for 6 and months?

Hello Tatiana!

Of course, it is safest to pass the clarification. But in your case, I don't think it's necessary. The mistake you made did not lead to personal income tax arrears, and also did not violate the rights of employees. Therefore, for the unreliability of the information provided in the calculations of 6-NDFL for 6 and 9 months, you should not be fined. At the end of the year, when filling out the report, line 080 can simply be reset.

In support of my words, I will cite a recent explanation of the Federal Tax Service of Russia ().

To dispel all your doubts, you can call the tax office and find out the position of the inspectors on this account.

Good afternoon, please tell me how to fill out section 5 of the certificate 2 of personal income tax for 2016 if wages for November December are accrued but not paid

In section 5, the accrued but unpaid salary must be reflected only in the lines “Total amount of income”, “Tax base”, “Amount of tax calculated”. And the lines “Tax amount withheld” and “Tax amount transferred” should be filled in depending on whether they managed to pay the salary before filing the certificate or not

But what about the line "Amount of tax not withheld by the tax agent"? It puts the tax for November and December, while the sign of the certificate is "1"

Hello Oksana!

You are all right. The accrued but unpaid salary for November and December 2016 must be reflected in section 5 of the 2-NDFL certificate for 2016:

On the line "Total amount of income";
on the line "Tax base";
on the line "Amount of tax calculated".

The basis for this is paragraph 2 of article 223 of the Tax Code of the Russian Federation and paragraph 3 of article 226 of the Tax Code of the Russian Federation. According to the specified norms, income in the form of wages is recognized on the last day of the month for which wages are accrued. And personal income tax on such income is calculated on the date of its actual receipt.

As for the indicators “Amount of tax withheld” and “Amount of tax transferred”, they are formed without taking into account personal income tax from the November and December salaries, if you did not have time to pay employees before submitting 2-NDFL certificates for 2016. After the salary arrears for 2016 are paid off, you will have to submit corrective certificates under the same numbers, but with a new date. In them, the amount of tax calculated = the amount of tax withheld = the amount of tax transferred ().

Your situation is different. Sooner or later you will pay salaries to employees, withhold personal income tax and transfer it to the budget. That is, you do not have the obligation to submit certificates with feature 2.

In addition, there is such a report 6-NDFL, with which 2-NDFL must be docked in a number of indicators. In particular, the control ratio 3.4 (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / [email protected]) it is stipulated that line 080 of section 1 of form 6-NDFL for the year should be equal to the sum of the lines “Amount of tax not withheld by the tax agent” of certificates 2-NDFL with sign 1. At the same time, the Federal Tax Service of Russia noted that in line 080 of section 1 of the calculation 6-NDFL reflects the personal income tax not withheld by the tax agent from the income of individuals received in kind or in the form of material benefits in the absence of cash income. And in indicated that in case of delay wages line 080 is not filled.

The ideal solution to your situation would be to pay off the employees as soon as possible and submit “clean” 2-NDFL certificates before April 1 without any difference.

Hello Olesya!

For the purposes of calculating personal income tax, the date of actual receipt of income in the form of vacation pay is the day of payment Money employee (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). In your case, this is December 2016.

Personal income tax withheld from vacation pay must be transferred no later than the last day of the month in which the income was paid (clause 6, article 226 of the Tax Code of the Russian Federation). In your case, until December 31, 2016.

As a result, we have the following. The employee received income, personal income tax from it was calculated, withheld and paid in December 2016. This means that you reflect information about vacation pay in section 1 of the 6-NDFL form for 2016 in lines 020, 040 and 070.

Section 2 is not required. January vacation pay paid in December will only be included in the report for the 1st quarter of 2017. This follows from the explanations of the Federal Tax Service of Russia ().

According to the Tax Office, section 2 of the 6-NDFL calculation is filled out in the period in which the transaction is completed. In your case, the deadline payment of personal income tax 12/31/2016 - Saturday is postponed to 01/09/2017, and this is a different reporting period. This means that the operation for the payment of vacation pay is completed in the first quarter of 2017. Therefore, section 2 in 6-NDFL for 2016 remains empty and is filled out in 6-NDFL for the first quarter of 2017.

There is one month left before the due date. It is quite possible that the Federal Tax Service will change its point of view on this issue and recommend filling out section 2 in 6-personal income tax for 2016. But for now, stay tuned.

Hello!
Filling out the 2-NDFL certificates for 2016 in the reporting program, we encountered the fact that the 1C Enterprise Accounting program for ONE of all employees rounded personal income tax during the year always upwards, as a result of which he had an amount that was excessively withheld and transferred to budget, in the amount of 2 rubles. (for the rest of the employees, rounding was according to the rules of the Tax Code of the Russian Federation). Why this happened, I never understood.
Please tell me how to do it right.
1) Fill out a certificate with the correct data (i.e. 2 rubles less than it actually was), and so on. there will be a discrepancy with the data in the accounting and "hanging in the budget" extra 2 rubles or
2) in the lines Amount of tax withheld and Amount of tax transferred, write 2 rubles more than Amount of tax calculated, and in the line Amount of tax withheld excessively by a tax agent, write 2 rubles? But as far as I know, then it will be necessary to return these 2 rubles and submit an update on 2-personal income tax.

The amount is too small and the error was made by the program, which stubbornly does not want to fix it, so I would like to go the easier way, if possible.

P.S. 6-NDFL for 2016 has not yet been handed over, but there are inconsistencies between the forms.

Hello Xenia!

The surest way in this situation is to return the excessively withheld personal income tax to the employee as soon as possible. There is still time for this. You can't get away from the tax refund, so it's better to do it now. In addition, you will free yourself from the need to submit corrective 2-NDFL certificates.

Inform the employee about the excessive withholding of tax within 10 working days from the moment this fact was discovered (paragraph 2, clause 1, article 231 of the Tax Code of the Russian Federation, clause 6, article 6.1 of the Tax Code of the Russian Federation). Next, receive from him an application for the return of personal income tax indicating bank details for transferring money (paragraph 3, clause 1, article 231 of the Tax Code of the Russian Federation). Do not forget that tax refunds in cash are not allowed (paragraph 3, clause 1, article 231 of the Tax Code of the Russian Federation).

You can return the excessively withheld personal income tax at the expense of upcoming payments for this tax, withheld and payable:

From the income of an individual whose overpayment you have identified;
from the income of other individuals in relation to which your company is a tax agent.

That is, you do the following. Let's say 03/06/2017. You need to transfer personal income tax from the salary for February 2017 in the amount of 195,892 rubles. In fact, you draw up a tax payment in the amount of 195,890 rubles. And 2 rubles. returned to the employee's bank account.

After the tax refund, fill out the 2-NDFL certificate for 2016 with the correct amount.

Thanks for the answer!
But will there be sanctions for paying to the budget an amount that is less than what is supposed to be transferred for February by 2 rubles? Wouldn't this be considered arrears?
Is it possible to return personal income tax to an employee from the organization's funds, and write a letter of return / offset to the tax office (or even leave them there)?
And one more thing: does the same apply to 6-personal income tax? First, a refund - then immediately a report with the correct amount, without unnecessary adjustments?

Hello Xenia!

The return of excessively withheld personal income tax to an employee at the expense of forthcoming payments for this tax is provided for by clause 1 of article 231 of the Tax Code of the Russian Federation. Therefore, you have every right to underpay 2 rubles to the budget due to the February personal income tax.

The main thing is for the tax authorities to understand that you overpaid tax in 2016 due to incorrect deduction. Otherwise, the extra 2 rubles that will “hang” in your budget at the beginning of 2017 will not be credited against the February personal income tax, and there will be a arrears.

To do this, you need to correctly fill out the reports. I talked about this in detail in a comment to the user Olesya (see at the bottom of the page).

As for the return of excessively withheld personal income tax to an employee at the expense of the tax agent, this can be done (paragraph 9, clause 1, article 231 of the Tax Code of the Russian Federation). But only if the upcoming tax payments are not enough for this. In such a situation, you will first have to apply to your IFTS with an application for the return of personal income tax (paragraph 6, clause 1, article 231 of the Tax Code of the Russian Federation). And if you do not want to wait until the tax authorities transfer the money, you can pay off the debt to the employee at the expense of the company.

I am sure that you will have 2 rubles from the February tax. Therefore, pay off the employee at the expense of own funds you won't be able to.

Hello. We have such a situation: our organization rents a trailer from our own employee, at the end of the year we pay a certain amount to this employee and withhold personal income tax from her. Where to show this income and personal income tax? Calculations go through account 73.

Hello, Natalia!

Since your company - the trailer lessee is a tax agent in relation to the individual - the lessor, it means that it must fulfill all its agency duties, in particular:

Calculate personal income tax from the rent, withhold it when paying income and transfer it to the budget (clause 2, article 226 of the Tax Code of the Russian Federation, article 228 of the Tax Code of the Russian Federation);
report on the income of the lessor and the withheld amounts of personal income tax (clause 2 of article 230 of the Tax Code of the Russian Federation).

So, at the end of the year, you are required to submit to the IFTS a certificate of 2-NDFL for the landlord, who is also your employee. You make one statement. In it, in addition to salary income, indicate income received under a lease agreement with code 1400.

In addition, rental payments to an individual, as well as the tax withheld and transferred from them, must be reflected in the form 6-NDFL.

Good afternoon
When compiling reports 2-NDFL for 2016. discovered that in December 2016 the employee was not provided with a deduction for mat assistance in the amount of 4000, in January 2017 we accrue this deduction and reflect it in annual accounts 2NDFL for 2016, in connection with this, an overpayment of tax for 2016 is formed in the amount of 520.00 rubles. Tell me, please, how to reflect 520.00 rubles in 6 personal income tax and will the IFTS understand that we overpaid?

Hello Olesya!

If you correctly fill out the calculation in the form 6-NDFL, then the tax will understand that you withheld and overpaid the tax.

So, you paid financial assistance to an employee in December 2016 (I assume that its amount exceeds 4,000 rubles). In the same month, personal income tax was transferred to the budget. In January 2017, they discovered that they did not provide a deduction for the mat. assistance in the amount of 4,000 rubles. Correct the error and reflect the information in 2-personal income tax for 2016, taking into account the recalculation.

You did not write whether you refunded the overtax withheld to the employee or not.

1. If personal income tax was returned before the delivery of 2-personal income tax, then fill out the certificate taking into account the return (i.e. in section 5 personal income tax calculated = personal income tax withheld = personal income tax transferred);

2. If personal income tax was not returned before the delivery of 2-personal income tax, then in section 5 of the certificate you show the amount of tax excessively withheld by the tax agent on the line of the same name. Moreover, the calculated personal income tax will be less than the withheld (transferred) personal income tax by this amount. After the tax refund, you submit the corrective 2-personal income tax without any difference.

Now consider the procedure for filling out the annual calculation of 6-personal income tax, if personal income tax was excessively withheld in 2016. I did not find any explanations from the regulatory authorities that would unambiguously describe this procedure. Therefore, I will express my opinion.

6-NDFL for 2016

Section 1
line 030 - indicate the amount of tax deductions, including the deduction of 4,000 rubles. by mat. help;
line 040 - indicate the amount of tax calculated from the tax base = income of individuals - tax deductions (including 4,000 rubles for financial assistance);
line 070 - indicate the amount of tax actually withheld, that is, before the deduction of 4,000 rubles was applied. by mat. help.

Section 2
line 100 - indicate the date of actual receipt of income = date of payment mat. assistance (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation);
line 110 - indicate the date of tax withholding = date of payment mat. assistance (paragraph 1, clause 4, article 226 of the Tax Code of the Russian Federation);
line 120 - indicate the term for transferring the tax = the working day following the date of payment of the mat. assistance (paragraph 1, clause 6, article 226 of the Tax Code of the Russian Federation, clause 7, article 6.1 of the Tax Code of the Russian Federation);
line 130 - indicate the amount of income actually received;
line 140 - indicate the amount of tax withheld (with financial assistance, excluding the deduction of 4000 rubles).

This is how you show the tax authorities that you withheld more tax than you should have. At the same time, all control ratios between forms 2-NDFL and 6-NDFL are observed (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / [email protected]).

6-NDFL for the period of 2017 in which you make a tax refund

Fill out in the usual way. Only on line 090 of section 1 indicate the amount of personal income tax returned to the employee (letters of the Federal Tax Service of Russia:,).

Good evening! Help me to understand. I am generating a 2-NDFL certificate for an employee for January-February 2017. The salary for February has not yet been paid (the payment date is March 10). At the same time, I fill in the calculated tax. And I don’t fill in the tax withheld and listed. All right?
Thank you!

Hello, Elena!

Certificate 2-NDFL is filled out on the basis of data from the tax register for accounting for the relevant tax and reflects the state of settlements with the employee for personal income tax for the tax period as of the date of its submission.

Therefore, in the certificate (in section 5), issued before the payment of the February salary, you reflect:

Employee income for January and February 2017 (most likely it will be your salary);
the amount of personal income tax calculated from income for January and February 2017;
the amount of personal income tax withheld from income for January and February 2017 until the date of issue of the 2-personal income tax certificate to the employee;
the amount of personal income tax transferred from income for January and February 2017 until the date of issue of the 2-personal income tax certificate to the employee.

I will explain with an example how to fill out a 2-NDFL certificate for an employee.

January 2017 data:

Accrued salary for January - 10,000 rubles. (January 31, 2017);
personal income tax was calculated from the salary for January - 1,300 rubles. (January 31, 2017);
personal income tax withheld when paying salaries for January - 1,300 rubles. (10.02.2017);
personal income tax was transferred from the salary for January - 1,300 rubles. (until February 13, 2017).

Data for February 2017:

Salary for February - 5,000 rubles. (28.02.2017);
personal income tax was calculated from the salary for February - 650 rubles. (28.02.2017);
NOT withheld personal income tax from the salary for February until the date of issue of the certificate - 650 rubles. (03/10/2017);
Personal income tax is NOT transferred from the salary for February until the date of issue of the certificate - 650 rubles. (until March 13, 2017).

Paid sick leave - 4,000 rubles. (24.02.2017);
personal income tax withheld from hospital benefits - 520 rubles. (24.02.2017);
transferred personal income tax from hospital benefits - 520 rubles. (28.02.2017).

In the 2-NDFL certificate for 2017, you will reflect this information as follows.

Section 5

The total amount of income is 19,000 rubles;
calculated tax amount - 2,470 rubles;
the amount of tax withheld - 1,820 rubles;
the amount of tax transferred is 1,820 rubles.

Hello! Question on the topic "Annual reports 6-NDFL and 2-NDFL do not match in terms of the amount of tax withheld." I got a little confused - I read the questions and answers about the excessively transferred personal income tax due to rounding off (in the comments for Svetlana - 11 rubles; in the comments for Ksenia - 2 rubles). I have a similar situation: the total personal income tax for registers is 4 rubles more than the one calculated according to the formula for the year of form 6-personal income tax (p.020 - p.030) / 100 x p.010. When filling out 2-NDFL certificates in the "Contour", the program issues a warning for three individuals (if you calculate by the formula, then one has more than 1 ruble, the other has 1 ruble less, the third has 4 rubles more). 1) Following the example of Svetlana, the total error is within the allowable and the calculated tax in line 040 of section 1 of the 6-NDFL calculation is equal to the calculated tax according to the 2-NDFL certificates, but with a warning for individuals. 2) Following the example of Ksenia, it is necessary to return the excessively withheld personal income tax to employees. Please tell me what is the right thing to do in this situation? Regards, Tatiana

Hello Tatiana!

To understand how to act, you need to figure out what your situation is, like Svetlana or like Ksenia.

1. Svetlana's situation

I'll start right away with an example. Let's say we have an LLC that employs 3 people. According to the tax registers for personal income tax accounting, which the Company maintains for each taxpayer, the tax base taxable at the rate of clause 1 of Article 224 of the Tax Code of the Russian Federation (13%) for 2016 as a whole for the enterprise amounted to 2,563,638 rubles, including h:

At CEO- 1,207,597 rubles;
from the commercial director - 764,337 rubles;
from the chief accountant - 591,702 rubles.

The tax calculated from the tax base for each employee amounted to:

The general director has 156,987 rubles. (= 1,207,592 rubles x 13%);
from the commercial director - 99,364 rubles. (= 764,337 rubles x 13%);
from the chief accountant - 76,921 rubles. (= 591,702 rubles x 13%).

In total: 333 272 rub.

Tax agent correctly withheld the tax and transferred it to the budget . At the end of 2016, he fills out 2-NDFL certificates for individuals who received income from him. In this case, the total amount of calculated tax will appear in the information register 333 27 2 rub.

Also, the tax agent fills out 6-personal income tax for 2016. In it, he reflects the calculated tax on line 040 of section 1 in the amount of 333 27 2 rubles, since both 6-NDFL and 2-NDFL are filled out on the basis of data from the same tax registers. At the same time, CS 3.3 is carried out for compliance with the indicators of the specified forms (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / [email protected]).

The correctness of the tax calculation within the calculation of 6-personal income tax is checked by the tax authorities according to the formula: (p. 020 - p. 030) x p. 010 \u003d p. 040 (KS 1.3). In our case, 2,563,638 rubles. x 13% = 333 27 3 rub., which is more than 1 rub. compared to page 040 = 333 27 2 rub. The control relation 1.3 admits a similar inequality. It is due to the fact that the tax is calculated and rounded off separately for each taxpayer, and not for the whole enterprise. The magnitude of the error in one direction or another should not be more than p.060 x 1 rub. x number of rows 100. In our case, the size of the error does not go beyond the permissible limits. Therefore, there should be no complaints from the inspectors.

2. Xenia's situation

Let's take the data of the upper example, just change the condition a little. Suppose a commercial director with income for November 2016, for example, due to a computer failure, has a tax agent withheld personal income tax by 3 rubles more than it should be , and listed it in the budget.

At the end of 2016, it turned out that instead of 99,364 rubles from the employee’s income. withheld 99,367 rubles. The error was discovered only in March 2017 when generating reports.

Excessively withheld personal income tax must be returned to an individual in the manner prescribed by Article 231 of the Tax Code of the Russian Federation.

If the tax agent makes a tax refund before submitting 2-NDFL certificates for 2016, then he will fill in the information on the commercial director as if there were no mistake. If after filing, then two certificates will have to be submitted.

In the primary certificate 2-NDFL (before the return), in section 5 it will reflect:

wrong! the amount of personal income tax withheld - 99,367 rubles. (+3 rubles);
wrong! the amount of the transferred personal income tax - 99,367 rubles. (+ 3 rubles);
the amount of tax excessively withheld by the tax agent - 3 rubles.

The following numbers will be in the register of information:

The total amount of tax calculated - 333 27 2 rub.;
the total amount of tax withheld - 333,275 rubles. (+ 3 rubles).

In the corrective certificate 2-NDFL (after the return), in section 5 it will reflect:

Correct! the amount of calculated personal income tax - 99,364 rubles;
correct! the amount of personal income tax withheld - 99,364 rubles;
correct! the amount of the transferred personal income tax - 99,364 rubles.

The tax agent will fill out Form 6-NDFL for 2016 as follows:

Section 1:

In line 040 - indicate 333,272 rubles. (correct! personal income tax);
in line 070 - indicate 333,275 rubles. (wrong! personal income tax (+3 rubles));

Section 2:

In line 100, 110, 120 and 130 - indicate information on the payment of November income;
in line 140 - indicate (incorrectly!) Personal income tax withheld from November income (+3 rubles).

In 6-NDFL for the period of 2017, in which the tax agent will return the excess tax withheld to the employee, in line 090 of section 1 he will reflect 3 rubles.

Conclusion from what has been written. Check whether you have correctly withheld and transferred the tax on the income of individuals for which you receive a warning. And then look at your situation.

Good afternoon Our company is in financial difficulties and still not fully paid salaries for 2016 to some employees. The previous accountant did not submit a corrective 2-NDFL certificate for 2016 for employees who have fully repaid their wage arrears. Accordingly, I need to do this. But when checking the accrued data, I found errors in the calculation of personal income tax: for some, it was overcharged, and for another employee it was not withheld. Question: do I need to include in one adjustment certificate 2 personal income tax for 2016 employees for whom wages have been paid and those for whom personal income tax accruals have been corrected? Accordingly, to pay additional unwithheld personal income tax to the budget. And another question: is it necessary to include in the adjustment report employees for whom, on the date of sending the corrective certificate to the IFTS, part of the salary for 2016 was paid, but the debt remained? or submit information after full repayment debt?

2) Get an application from employees for a refund of the excess withheld amount of tax (it can be filed within 3 years from the date of payment of personal income tax (paragraph 1, clause 6 and clause 7, article 78 of the Tax Code of the Russian Federation)). It must contain the details of the individual's bank account;

3) Return the tax by bank transfer at the expense of forthcoming personal income tax payments within the next three months from the date of receipt of the relevant application. In this case, the source of funds for the refund is tax, withheld from the income of not only the employee for whom the overpayment occurred, but also other individuals in relation to whom your organization is a tax agent. ( Remember! The return of personal income tax at the expense of the agent’s own funds is unacceptable (clause 9 of article 226 of the Tax Code of the Russian Federation).) If within 3 months the company does not return the tax (in full or in part) to the employee, then interest will begin to “accumulate” on the unreturned amount;

4) Contact the IFTS for a refund of the missing tax amount if you are sure that the upcoming personal income tax payments within a three-month period will not be enough to return the excess tax withheld to employees. But, be aware! If the company has personal income tax debts, as well as other federal taxes(for example, income tax, VAT, etc.), relevant penalties and fines, the overpayment is refunded only after offsetting the amount of overpaid tax to pay off this debt (paragraph 2, clause 6, article 78 of the Tax Code of the Russian Federation).

withhold tax from those from whom it was not retained or was retained incompletely at the end of 2016, if these employees continue to work in your company. And only after that, pay the unwithheld personal income tax to the budget. ( Do not forget! Tax agents are prohibited from paying personal income tax “out of their own pocket”! (Clause 9, Article 226 of the Tax Code of the Russian Federation)).

At the same time, take into account the restrictions on personal income tax withholding when paying income to individuals established by the current legislation (letter of the Federal Tax Service of Russia dated October 26, 2016 No. BS-4-11 / [email protected]). So, for example, from the monthly salary of an employee, tax can be withheld in an amount not exceeding 20% ​​of the amount due (Article 138 of the Labor Code of the Russian Federation).

By the way, some consultants of reference systems argue that personal income tax for past periods cannot be withheld from the income received by the "physicist" in the current period, in connection with the abolition of clause 2 of article 231 of the Tax Code of the Russian Federation. The position, in my opinion, is more than controversial, but it has its place.

After completing all these actions in the corrective certificates for the employees to whom you made a tax refund and from whom you withheld it, the amounts of calculated, withheld and transferred personal income tax should be equal to each other (unless, of course, salary debts are repaid).

Fill in the certificates 2-NDFL with the sign "2" for those from whom the tax was not withheld or was not fully withheld at the end of 2016, if these employees no longer work in your company.

According to the rules of paragraph 5 of Article 226 of the Tax Code of the Russian Federation, notifications of the impossibility to withhold tax in the form of 2-personal income tax must be submitted to the Federal Tax Service at the place of their registration and sent to those who left before March 1 of the year following the year in which the underpayment occurred. Therefore, with a high degree of probability, for missing this deadline, you will be fined 200 rubles. for each unsubmitted document (clause 1, article 126 of the Tax Code of the Russian Federation). Although for employees who quit after March 1, 2017, the fine can be challenged, since on the date of submission of 2-personal income tax with the sign “2”, the possibility of tax withholding remained for them, i.e. you did not have the obligation to submit certificates.

By the way, in the corrective certificates of 2-NDFL for such employees with the sign "1", as well as with the sign "2", show the amount of tax not withheld by the tax agent.

For employees to whom the company still has salary debts for 2016, “adjustments” to 2-personal income tax can be submitted after the full repayment of these debts. But remember, if the tax authorities appoint an on-site audit and during it they find certificates with false information, then sanctions may be imposed on the tax agent in the form of a monetary penalty (fine) in the amount of 500 rubles. for each document with errors (Article 126.1 of the Tax Code of the Russian Federation).

Hello, please tell me if the employee quit at the beginning of the month on June 2, 2017, the payment amounted to 650 rubles for 2 days of work, he has 2 children. It turned out to be a deduction of 2800 more than the amount of the payment. How to reflect this in the 6Ndfl report, do you care about line 030 to put 2800 or 650 in it? After all, if an employee gets another job this month, does he have the right to use the unspent deduction? I understand correctly?

On a cumulative basis from the beginning of the year, including the amount of tax withheld in previous months of the current year.

Thus, in our example, personal income tax payable to the budget on a monthly basis should be calculated as follows:

With salary for January - 936 rubles. (= (10,000 rubles - 2,800 rubles) x 13%);
with salary for February - 936 rubles. (= (10,000 rubles x 2 - 2,800 rubles x 2) x 13% - 936 rubles);
with salary for March - 936 rubles. (= (10,000 rubles x 3 - 2,800 rubles x 3) x 13% - (936 rubles x 2));
with salary for April - 936 rubles. (= (10,000 rubles x 4 - 2,800 rubles x 4) x 13% - (936 rubles x 3));
with salary for May - 936 rubles. (= (10,000 rubles x 5 - 2,800 rubles x 5) x 13% - (936 rubles x 4)).

In total, 4680 rubles. for the period from January to May 2017.

On 06/02/2017, the employee leaves. At the same time, the amount of payments and compensations due to him upon dismissal (650 rubles) turns out to be less than the “children's” deduction provided in June (2,800 rubles).

However, as already noted, Personal income tax is calculated on a cumulative basis from the beginning of the year, and not for a specific month. Therefore, the tax calculated on income received by an employee for the period from January to June 2017 will have a positive value equal to 4,401 rubles. (= (10,000 rubles x 5 + 650 rubles - 2,800 rubles x 6) x 13%). At the same time, the tax calculated on income received by an employee for the period from January to May 2017 is 4,680 rubles.

On the date of dismissal on 06/02/2017, in the final settlement with the employee, an excessively withheld personal income tax in the amount of 279 rubles arises. (= 4,401 rubles - 4,680 rubles), which the tax agent must return to an individual in accordance with the rules of clause 1, article 231 of the Tax Code of the Russian Federation at the expense of forthcoming payments on this tax.

At the new place of work, the “physicist” will no longer receive a personal income tax deduction for June, because the old employer will provide it. And this will be seen from the 2-NDFL certificate issued to the resigned.

Concerning 6-personal income tax, then in a situation where, according to the results of the calculation for a particular month, the tax payable turned out to be zero, and for the entire period of accruals from the beginning of the year - not zero (but less than the amount of tax withheld for previous months), the form, in my opinion, must be filled out as follows way (based on our example):

Section 1:
Line 020 - 50 650;
Line 030 - 16 800;
Line 040 - 4401;
Line 070 - 4680.

From January 1, 2016, a new quarterly reporting form was introduced for tax agents: Calculation of the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL) (approved). Consider the procedure for filling out the 6-NDFL form in specific situations.

From the usual 2-NDFL certificates new form fundamentally different is that it must be filled out as a whole for all individual taxpayers who have received income from a tax agent (paragraph 6, clause 1, article 80 of the Tax Code of the Russian Federation).

Unfortunately, the procedure for filling out the Calculation in the form 6-NDFL (Appendix No. 2 to the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected](hereinafter - the Procedure)) does not contain answers to all questions that may arise in its preparation. And despite the fact that the Federal Tax Service of Russia has already clarified some of them in its letters (Letters of the Federal Tax Service of Russia dated March 2, 2016 No. BS-4-11 / [email protected], dated February 25, 2016 No. BS-4-11/ [email protected], dated February 12, 2016 No. BS-3-11/ [email protected], dated December 28, 2015 No. BS-4-11/ [email protected]), "white spots" still remain.

Let's see what features need to be taken into account when filling out the Calculation in the form 6-NDFL and what you should pay attention to when compiling it in various situations.

Basis for filling out 6-NDFL

The calculation in the form 6-NDFL, like 2-NDFL, is filled out on the basis of the data contained in the tax accounting registers (clause 1 of article 230 of the Tax Code of the Russian Federation; clause 1.1 of Section I of the Order).

You can also develop a special register (see sample below), not forgetting to approve its form as an attachment to accounting policy. At the same time, such a register must contain all the information necessary to fill out 6-NDFL (for the dates of accrual, transfer and withholding of personal income tax, see the reference table).

When it is necessary to withhold and transfer personal income tax from different types of income.

Sample of filling in the tax accounting register

Important!
The absence of a tax register for personal income tax is the basis for holding a tax agent liable under Article 120 of the Tax Code (clause 2 of the letter of the Federal Tax Service of Russia dated December 29, 2012 No. AC-4-2 / ​​22690).

Completing Section 1 of Form 6-NDFL

Section 1 of form 6-NDFL "Generalized indicators" can be conditionally divided into two blocks.

The first one includes lines from 010 to 050. This block is filled in separately for each of the tax rates. That is, if both resident and non-resident employees work in the organization, lines from 010 to 050 must be filled out twice: both at the rate of 13 percent and at the rate of 30 percent. The corresponding tax rate (13, 15, 30 or 35%) is indicated in line 010.

Line 020 reflects the total amount of income taxed at the tax rate indicated in line 010.

Line 030 indicates the total amount of tax deductions, not only standard, but also social, property, professional. The same line takes into account the amounts of income that are not subject to personal income tax by virtue of Article 217 of the Tax Code.

Line 040 reflects the amount of calculated tax:

The amount of calculated personal income tax = (the amount of accrued income (line 020) - the amount of tax deductions (line 030)) x the tax rate (line 010)

Line 050 indicates the amount of fixed advance payments accepted as a reduction in the amount of calculated tax from the beginning of the tax period.

Lines 040 and 045 indicate the amount of dividends and personal income tax calculated from this amount.

Lines from 060 to 090 represent the second block of Section 1 and, regardless of the applicable tax rates, are filled out only once, on its first page (clause 3.2 of the Order).

Line 060 indicates the total number of individuals who received taxable income in the tax period. In case of dismissal and employment during one tax period of the same individual, the number of individuals is not adjusted (clause 3.3 of the Procedure). If one person receives income taxed at different tax rates, then in this case he is counted as one person.

When filling out the Calculation in the form 6-NDFL for the first quarter, line 060, 5 people were declared. In May, 2 people quit, in June 3 people were employed, and one of them was from among those who had previously quit. The number of individuals who received income, which must be reflected in the form of 6-personal income tax for the six months on line 060, will be 6 people (5 - (2 - 1) + (3 - 1)). A retired and returned employee in the movement is not taken into account.

On line 070, you must indicate the total amount of tax withheld.

The amount of personal income tax that was calculated, but not withheld for some reason, is indicated on line 080.

On line 090, it is necessary to reflect the amount of tax that was returned to taxpayers in accordance with Article 231 of the Tax Code.

Completing Section 2 of Form 6-NDFL

Unlike Section 1, which is filled in on an accrual basis from the beginning of the year, Section 2 of Form 6-NDFL "Dates and amounts of actually received income and withheld personal income tax" includes only those indicators that were produced in the last three months of the reporting period ( letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11 / [email protected]).

In order to fill it correctly, the following features must be taken into account:

• line 100 is filled in on the basis of Article 223 of the Tax Code (recall that from the new year for both salaries and travel allowances this is the last day of the month);
• line 110 is filled out taking into account the provisions of paragraph 4 of article 226 and paragraph 7 of article 226.1 of the Tax Code (the date indicated in this line depends on the type of income paid and must correspond to the day when the calculated tax should be withheld (letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS -4-11/ [email protected]));
• line 120 indicates the date in accordance with the provisions of paragraph 6 of article 226 and paragraph 9 of article 226.1 of the Tax Code, no later than which the amount of personal income tax must be transferred (letter of the Federal Tax Service of Russia dated 01.20.2016 No. BS-4-11 / [email protected]). That is, either the day following the day of payment of income to the taxpayer, or the last day of the month in which sick leave and vacation pay were paid, and in case of payments for transactions with securities- the earliest of the following dates:

1. end date of the relevant tax period;
2. the date of expiration of the latter according to the date of commencement of the contract, on the basis of which the tax agent pays the taxpayer the income in respect of which he is recognized as a tax agent;
3. date of payment of funds (transfer of securities).

The total amount of income (without deducting the amount of personal income tax withheld) is reflected in line 130, and the amount of tax withheld from this income is reflected in line 140.

If in relation to different types of income having the same date of actual receipt, the terms for transferring the tax will differ, lines 100-140 must be filled in for each term for transferring the tax separately.

Completion of Section 2 in the case when income is accrued in one period and paid in another

By general rule the tax agent is obliged to transfer the amount of tax no later than the day following the day of payment of income. An exception is made only for temporary disability benefits (including benefits for caring for a sick child) and vacation pay. Personal income tax withheld from these payments must be transferred no later than the last day of the month in which they are paid (clause 6 of article 226 of the Tax Code of the Russian Federation).

Therefore, if, for example, the salary for March 2016 is paid in April, respectively, the personal income tax will be withheld and transferred in April. In this regard, in Section 1, the amount of accrued income will be reflected in the form 6-NDFL for the first quarter, and in Section 2 this operation will be reflected only with the direct payment of wages to employees, that is, in the Calculation in the form of 6-NDFL for the first half of 2016 ( letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11 / [email protected]).

What dates should be indicated in this case when filling out 6-NDFL, consider an example.

1. March wages were paid to employees on April 5, and personal income tax was transferred on April 6. The operation is reflected in Section 1 of the Calculation in the form 6-NDFL for the 1st quarter, while the tax agent does not reflect the operation in Section 2 for the 1st quarter of 2016. This operation will be reflected in the direct payment of wages to employees, that is, in the Calculation in the form 6- Personal income tax for the first half of 2016 as follows:

• line 100 indicates the date 03/31/2016;
• on line 110 - 04/05/2016;
• on line 120 - 04/06/2016;

2. The sick leave for March was paid on April 5th. The operation in section 2 of the Calculation according to the form 6-NDFL for the half year of 2016 will be reflected as follows:

• line 100 indicates 04/05/2016;
• on line 110 - 04/05/2016;
• on line 120 - 04/30/2016;
• on lines 130 and 140 - the corresponding total indicators.

Filling out 6-personal income tax in case of receiving gifts and material assistance by employees

Income not exceeding 4,000 rubles received by individuals during the tax period, for example, in the form of gifts, material assistance (clause 28, article 217 of the Tax Code of the Russian Federation), is not subject to personal income tax. In case of payment of such income to its employees in an amount not exceeding the established standard, a tax agent does not have an obligation to calculate and withhold personal income tax. But this circumstance does not relieve him of the obligation to reflect the indicated amounts not only in the tax register, but also in 6-NDFL. Taking into account that during the year a tax agent can repeatedly pay his employee income, which can be partially exempted from taxation, such accounting will help to avoid errors when calculating the amount of tax.

In February 2016, the employee received material aid in the amount of 2000 rubles.

In May 2016, the same employee was again provided with material assistance in the amount of 10,000 rubles.

When filling out the Calculation in the form 6-NDFL for the first quarter, the paid material assistance will be reflected:

• on line 020 - 2000 rubles;
• on line 030 - 2000 rubles.

When filling out the Calculation in the form 6-NDFL for the six months, these payments will be reflected:

• on line 020 - 12,000 rubles. (2000 + 10,000);
• on line 030 - 4000 rubles.

When presenting gifts whose value exceeds 4,000 rubles, the following must be taken into account.

When income is paid to the taxpayer in kind (and a gift is such income), tax is withheld from any income paid to the taxpayer in cash. At the same time, the amount of tax withheld cannot exceed 50 percent of the amount of income paid in cash (clause 4, article 226 of the Tax Code of the Russian Federation).

Given this kind of restrictions, in practice it often happens that the accountant does not have the opportunity to immediately fully withhold personal income tax from the value of the gift.

Therefore, this must be done at the next cash payment. If the amount of tax is not withheld during the tax period (for example, in the event of dismissal of an employee), then in this case, the tax agent, no later than March 1 of the year following the expired tax period, is obliged to notify the taxpayer and the tax authority in writing at the place of its registration, indicating in the notice the amount of income from which tax was not withheld, and the amount of tax not withheld.

After the submission of such information, the obligations of the organization as a tax agent will end. The obligation to pay tax in this case will be shifted to an individual (clause 5, article 226, article 228 of the Tax Code of the Russian Federation).

Sample filling in Section 1 of form 6-NDFL

Questions on filling out 6-personal income tax in various situations do not become less. Expert Tatyana Novikova answers the most popular of them.

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Question 1: If an employee is fired at last month quarter and the payment to the employee was made on the last day of the quarter, and personal income tax was transferred on the 1st of the next quarter, then in which reporting of 6-personal income tax should this operation be included (in the next quarter?)

Answer: art. 223, "Tax code Russian Federation(Part Two)" No. 117-FZ dated August 5, 2000 (as amended on December 28, 2016):
In case of termination of labor relations before the expiration of the calendar month, the date of actual receipt by the taxpayer of income in the form of wages is the last day of work for which he was accrued income.

Art. 226, “Tax Code of the Russian Federation (Part Two)” No. 117-FZ dated August 5, 2000 (as amended on December 28, 2016 6. Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day the income is paid to the taxpayer.

Question 2: Personal income tax for an employee was paid in installments, and income in one amount, when filling out 6-personal income tax, how to fill in the date of withholding personal income tax?

Answer: 6-NDFL is filled in in the usual manner, depending on the date that is set for the payment of personal income tax.

Question 3: Filling in page 070 of section 1 in 6-personal income tax. The amount of personal income tax withheld for the last month of the quarter and transferred in the first month of the next quarter - in which quarter is it reflected?

Answer: On line 070 "Amount of tax withheld" section 1 of the calculation in the form 6-NDFL, the total amount of tax withheld on the reporting date by the tax agent is indicated, on an accrual basis from the beginning of the tax period (clause 3.3 of the Procedure for filling out and submitting the calculation in the form 6-NDFL, approved by order of the Federal Tax Service of Russia dated October 14, 2015 N MMV-7-11 / [email protected]). The amount of personal income tax withheld for the last month of the quarter and transferred in the first month of the next quarter is reflected in section 1 of the quarter in which it was withheld.

Question 4: A question about sick leave, accrued in one month, issued in the next month, in which months should they be indicated in 2-NDFL and 6-NDFL?

Question 5: How to issue a 2-NDFL certificate to a dismissed employee if the bonus is accrued a month later?

Answer: Issue a 2-NDFL certificate to a retiring employee on the last day of his work. (art. 62 , 84.1 of the Labor Code of the Russian Federation). In the certificate, indicate the employee's income from the beginning of the year and up to the month of dismissal, inclusive.

If the bonus to the dismissed employee is accrued and paid after the issuance of the certificate, you need to make an updated certificate and transfer it to the dismissed employee.

In the IFTS, submit the same certificate (with the same number and date) for the dismissed employee along with certificates for all employees, i.e. next year (clause 5 of article 226, clause 2 of article 230 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of October 19, 2015 N BS-4-11 / 18217):

• no later than March 1 - if the employee had income from which you could not withhold personal income tax;
• no later than April 1 - for all employee income.

Question 6: If dividends are paid by JSC and reflected in the income statement. Do I need to submit 2-NDFL certificates for dividends?

Answer: no, you don't need to. Explanation in the letter of the Federal Tax Service dated February 2, 2015 N BS-4-11 / [email protected].

Question 7: Wages not paid for November and December 2016 as of 04/01/2017, in section 5 in the columns "withheld" and "transferred" the amount of tax for these periods is included?

Answer: Wages accrued for December 2016, but not paid to employees, for the purposes of Ch. 23 of the Tax Code of the Russian Federation refers to income actually received by them in 2016, information about which must be reflected when filling out the 2-NDFL form for 2015 (in sections 3 and 5 of the certificate, including in section 5 of the certificate in the fields "Total amount of income", "Tax base", "Amount of tax calculated", "Amount of tax not withheld by the tax agent").

If in the future the wage arrears for December 2016 will be liquidated, the tax agent must submit to tax authority corrective statements for 2016 in connection with the clarification of the tax liabilities of taxpayers.

Question 8: LLC was transferred to the IRI as the largest taxpayer in October, and from January again to the IFTS at the location. How and where to submit certificates 2-personal income tax and annual 6-personal income tax?

Answer: Use the letter of the Ministry of Finance dated November 2, 2016 N 03-04-06 / 64099 - This is for the largest taxpayers.

When changing the tax office, transferring from the category largest taxpayers submit 2-personal income tax and 6 personal income tax - in tax office- at the place of registration.

Question 9: In the order of filling out section 2 of section 6-NDFL, there is no direct prohibition on including information in the form by the date of accrual, and not by the last date on which the operation was completed. There are only letters and explanations. If you nevertheless fill out the 6-NDFL form by the date of accrual, will this be recognized as a mistake? For example, if the salary for March was accrued on March 31 and paid on April 5, would it be a mistake to include the operation in section 2 of the 6-NDFL form for the 1st quarter?

Answer: if the salary for March was accrued on March 31, and paid on April 5, then in section 2 it is indicated for half a year.

The procedure for filling out Section 2 "Dates and amounts of actually received income and withheld personal income tax" (Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11 / [email protected]).

4.1. Section 2 indicates the dates of actual receipt by individuals of income and tax withholding, the timing of tax transfer and generalized for all individuals the amount of income actually received and tax withheld.

4.2. Section 2 states:

• on line 100 - the date of actual receipt of income reflected in line 130;
• on line 110 - the date of withholding tax from the amount of actually received income, reflected on line 130;
• on line 120 - the date no later than which the tax amount must be transferred;
• on line 130 - the generalized amount of actually received income (without deducting the amount of tax withheld) on the date indicated in line 100;
• on line 140 - the generalized amount of tax withheld on the date indicated in line 110.

Question 10: If in the certificate 2-NDFL for 2016 in the column "tax amount transferred" the amount is less than the calculated and withheld, because the tax was not transferred in full, then, when paying this amount next year, where will this amount be indicated? In the 2-NDFL certificate for 2017? How to pass 2-personal income tax for 2016?

Answer: In sect. 5 are shown:

• the total amount of income reflected in sect. 3 certificates subject to personal income tax at the rate indicated in the title of this section;
• the total amount of personal income tax calculated and withheld from these incomes;
• the total amount of tax transferred to the budget.

At the same time, the amount of personal income tax calculated from the salary for December of the current year is always reflected in the 2-personal income tax certificate for the same year in the fields:

• "Amount of tax calculated";
• "Amount of tax withheld";
• "Amount of tax transferred."

The fact that this tax can be withheld and transferred to the budget as early as next year does not matter (Letters of the Federal Tax Service dated 02.03.2015 No. BS-4-11 / 3283, dated 03.02.2012 N ED-4-3 / [email protected]).

Question 11: In section 1 of 6-NDFL, the amount of calculated tax in line 040 will be in fact, and in line 070 there will be a withheld amount for only two months in a quarter, i.e. for example, the tax amount for September will be included in the 4th quarter report on page 070?

Answer: Yes, since the tax is withheld by the tax agent directly upon payment of income to individuals, if income has been accrued for the expired reporting period, which is paid in the next period, in lines 070, 080 of sec. 1 calculation in the form 6-NDFL for the past reporting period, "0" is affixed. The calculated amount of tax is reflected only in line 040 of section. 1 calculation in the form 6-NDFL for the past reporting period.

Question 12: According to the 2-NDFL form, if there was no salary (November December), should standard deductions be provided?

Answer: It is possible to provide a standard personal income tax deduction to an employee for previous months in which there was no income.

Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 14, 2009 N 4431/09 in case N A38-661 / 20084-77

The court rejected the inspectorate's argument that a standard deduction is not granted to an employee if he was on parental leave between the ages of one and a half and three years and did not receive income in certain months of the tax period. The court pointed out that the Tax Code of the Russian Federation does not contain provisions prohibiting the provision of such a deduction for months when employees did not have income subject to personal income tax.

It is clarified that standard deductions are provided by the tax agent for each month of the tax period by reducing the tax base in that month by the established amount of the deduction. If in certain months of the tax period the taxpayer had no income subject to personal income tax, deductions are provided for these months as well.

The following is explained. If in certain months of the tax period the employer did not pay the taxable income to the taxpayer, but the employment relationship was not interrupted, standard deductions are provided for each month of the tax period, including those months when there were no income payments.

The Letter in question also refers to the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 14, 2009 N 4431/09, which notes that the Tax Code of the Russian Federation does not contain provisions prohibiting the provision of standard deduction for those months when the employees had no income subject to personal income tax.

Question 13: Example: salary for November: line 100-11/30/2016. 110 line-11/10/2016.120 line-11/11/2016? - probably pages 110 and 120 - this is December?

In sec. 2 6-personal income tax for the quarter in which personal income tax from wages must be transferred to the budget, indicate (Letters of the Federal Tax Service of December 15, 2016 N BS-4-11 / [email protected], dated 05.12.2016 N BS-4-11 / [email protected], dated 09.08.2016 N GD-4-11/14507):

• on line 100 - the last day of the month for which the salary is accrued;
• on line 110 - the date of payment of wages;
• on line 120 - the first business day following the date from line 110, i.e. the period no later than which personal income tax from wages must be transferred to the budget.

Answer: Officials give such an explanation: The date of actual receipt of income in the form of a bonus is determined as the day of payment of such income to the taxpayer, including when transferring income to his bank accounts (clause 1 clause 1 article 223 of the Tax Code). It is necessary to withhold tax from bonuses upon actual payment of the bonus (clause 4 of article 226 of the Tax Code), and transfer it to the budget no later than the next day (clause 6 of article 226 of the Tax Code). It is this position on the issue of the procedure for taxing personal income tax bonuses that the regulatory authorities adhere to (see, for example, the letter of the Federal Tax Service dated June 8, 2016 N BS-4-11 / [email protected]). In other words, officials consider bonuses paid to employees (regardless of whether they were paid for achieving any production results or simply by some significant date) for the purposes of taxing personal income tax as independent income.

For example, on December 26, 2016, a bonus was paid. In section 2 of the Calculation according to the form 6-NDFL for 2016 (form approved by Order of the Federal Tax Service of October 14, 2015 N MMV-7-11 / [email protected]) this operation should be reflected as follows:

• on line 100 we indicate 12/26/2016;
• on line 110 - 12/26/2016;
• on line 120 - 12/27/2016;
• on line 130 - 10,000;
• on line 140 - 1 300.

Question 15: If the salary for December was transferred on December 29 and personal income tax on December 30, can it be indicated in the 4th quarter?

Answer: The Federal Tax Service believes that if an operation is started in one reporting period (salary paid), and ends in another reporting period (it falls transfers of personal income tax to the budget), then it is reflected in the calculation in the completion period.

However, Kudiyarova Elena Nikolaevna, Class 3 Advisor to the State Civil Service of the Russian Federation, gave the following answer to this question:

If the tax agent nevertheless withheld the payroll tax for December 2016 before the end of the month and this is already a fait accompli that cannot be changed, the tax agent should reflect the income itself and, accordingly, the amount of tax in lines 020 and 040 of section 1 calculation according to the form 6-NDFL for 2016. But what the tax authorities and the Ministry of Finance of Russia will say to this will remain a question.

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One of key indicators in the 6-NDFL report is the date the tax was withheld. At the same time, employers quite often have difficulties with its definition. One of the reasons for this is the presence of different types of income and the reasons for reflecting them in the report. In the article, we will consider how the date of tax withholding in 6-personal income tax is indicated.

Form 6-NDFL

Organizations and entrepreneurs in their activities involve employees. The only exceptions are individual entrepreneurs who work independently, without the involvement of hired labor. The rest of the businessmen pay wages to their employees. They are tax agents for personal income tax, they are obliged to withhold tax from the employee's income and transfer it to the budget in a timely manner. In addition, they are even required to submit relevant reports to the tax authority, one of which is a report in the form 6-NDFL. Until recently, the report was submitted only once a year in the 2-NDFL format, and in 2016, the 6-NDFL form appeared, which must be submitted to the IFTS for each quarter. This form includes information about the withheld and listed in personal income tax budget in general for the company.

All tax agents who pay income to individuals are required to submit such a report to the tax authority. That is, this obligation applies not only to organizations, but also to individuals (including individual entrepreneurs, notaries and lawyers).

Deadline for submission of 6-personal income tax in 2018

A report in the form 6-NDFL to the IFTS is submitted within the following terms:

• Until April 30, 2018 - for the 1st quarter of 2018;
• Until July 31, 2018 - for the first half of 2018;
• Until October 31, 2018 - for 9 months of 2018;
• Until April 1, 2019 - for 2018.

Important! In case of violation of the deadlines for the delivery of 6-NFDL, the fine will be 1000 rubles for each month. If the information provided contains false information, then the fine will be 500 rubles.

Despite the fact that the indicated terms of fines may not be significant for the company, it should also be remembered that in case of a delay of more than 10 days, the tax authorities have the right to block the taxpayer's current account. And this will be a more significant punishment for the company.

Tax withholding date in 6-personal income tax

In order to determine the date of tax withholding in the form of 6-NDFL, you should contact tax code(Article 226 of the Tax Code of the Russian Federation). As the date of withholding personal income tax, they understand the date of the actual payment of income, that is, tax agents withhold tax from the amount of income. Even if an individual does not receive income in cash, then personal income tax still needs to be withheld and the tax in this case will have a monetary value. The withholding of tax occurs at the expense of other income received by the employee in cash.

When information is reflected in 6-personal income tax

First of all, it should be remembered that with some exceptions, any income of the filiz is subject to taxation. When paying wages to an employee for the first time, the employer receives the status of a tax agent. In this case, his duty is to calculate and withhold from the salary personal income tax employee and reflect this process in reporting documents. The following are considered as the basis for calculating and withholding personal income tax:

• salary payment;
• holiday and sick leave and other payments;
• gifts given to employees;
• settlements carried out according to acts of work performed with contractors;
• payments for certain types of part-time work;
• interest-free or low-interest loans.

When accruing any of these types of income, an entry will need to be made about them in the calculation of 6-personal income tax.

Important! Form 6-NDFL is provided quarterly. The deadline for submission is the last day of the month following the reporting period, in this case a quarter. A feature of the form is that it may differ in the date of calculation, withholding and transfer of tax.

When is personal income tax withheld?

The main income from which personal income tax is withheld is wages, gifts to employees, etc.

personal income tax from wages

In accordance with the Tax Code of the Russian Federation, information on wages in the report must be indicated no later than the last day of the month for which the calculation is made. At the same time, the payment of salaries is possible not on the same day, but on the next, that is, in the next month. Payroll tax is withheld already on the day when the salary is issued to the employee (in cash or transferred to the card).

The advance payment is not subject to personal income tax, only the date of its payment and the amount are indicated in 6-personal income tax.

Tax calculation is made from full amount wages - from the one indicated at the end of the month. Thus, personal income tax deduction occurs from the same amount at the end of the term.

personal income tax under a civil law contract

When concluding a GPA (civil law contract) with an employee, the calculation is made on the basis of the work performed in accordance with the drawn up act. In this case, the time frame for the calculation is set not by months, but by the provisions of the contract. If payment is made in several stages, then this will not be considered advances, which means that each transaction is subject to personal income tax. All data are subject to reflection in 6-personal income tax. This fills in the following lines:

• calculus;
• retention;
• issuance;
• transfer to a government agency.

One of the features of such calculations is that the date of deduction and issue must coincide, while the calculation is possible earlier in time. Payment of tax to the budget is possible only after the due payment is transferred to the contractor and the tax is withheld.

Gift for an employee

If we turn to the Tax Code of the Russian Federation, then almost any income of an individual is taxed. Income received in kind from an employer is no exception. Whether the value of the received gift is reflected in 6-personal income tax will depend on:

• the value of the gift, expressed in monetary terms;
• date of receipt;
• possibility of withholding income tax.

It should be remembered that there are cases in which a gift is not subject to personal income tax. This is possible if the value of the gift does not exceed 4000 rubles. However, there are other factors that allow you not to withhold tax from a gift. For example, an employer cannot withhold tax in a calendar year. In this case, the obligation does not pass to the next year.

The date when the personal income tax is calculated, the income in the form of a gift is received and the tax is withheld may not coincide. Suppose an employee was given an electric kettle as a gift. With such a gift, tax will need to be withheld from the next salary. If the employer does not make any payments before the end of the calendar year, then it is impossible to withhold personal income tax from the income received.

The second section of 6-NFDL contains the following dates to fill out:

• page 100 - the date of actual receipt of income (for example, if we are talking about paying salaries, then the last day of the billing month is indicated);
• line 110 - date of tax withholding;
• page 120 - deadlines for paying tax.

Date of receipt of income

In order to understand which date to indicate in 6-personal income tax on line 100, we turn to Art. 223 of the Tax Code of the Russian Federation:

Income	date of receiving
Wage	Last day of the month for which salary is paid
Income issued in cash (excluding wages)	Date of payment of income from the cash register or transfer to the card
income in kind	Date of issue of income in kind
Income earned from savings on interest on borrowed funds	The last day of each month during the entire period for which the loan funds were presented

Tax withholding date

As the date of withholding personal income tax, the date on which the income was actually paid to the individual is indicated. The tax agent (employer) withholds the calculated amount of tax from income when they are paid (Article 226 of the Tax Code of the Russian Federation).

Important! When issuing income in kind, or when receiving income as a materiel, the tax agent is obliged to withhold tax from the payments that an individual receives in cash.