All transfers in favor of employees within the framework of civil contracts are subject to personal income tax. A legal entity independently accrues and calculates taxes to the treasury. Previously, only one reporting form was generated for each individual, which was submitted to the Federal Tax Service at the end of the year. Form 6 of personal income tax was introduced to strengthen control over all relationships with the budget in terms of calculating personal income tax. If there are few questions when filling out the title and section 1, then the formation of indicators in section 2 of the calculation of 6 personal income tax still causes difficulties.

The declaration contains information about all individuals. persons to whom profits were accrued during the calendar year and must be presented at the place of business. In addition, it contains information about all charges and transfers to employee accounts, information about income tax and applied benefits for the reporting period. The main time is spent filling out section 2 of the quarterly form 6 of personal income tax, in which you should indicate the date and amount of receipt of income and withholding of income, the timing of calculation of personal income tax. Let us look at the main subtleties of the formation of section 2 using examples.

General information for completing section 2

The second section of the report groups information. If three conditions match, the data will be grouped in one block:

• Time of profit actually received by employees (column 100);
• the amount of accrued income subject to personal income tax for the date in cell 100;
• calculated income tax for a given date.

In order to avoid errors when filling out this section, it is necessary to first group all data on profits by the dates of their issuance and the time of transfer of personal income tax from this profit to the treasury.

The section should be filled out only according to the data of the reporting period. It is important to remember that if a partial payment of profit was made in one month, and the final payment in another, it should be reflected in part 2 of the declaration only in the month of final completion of the operation.

Field 100 of section 2 – number of actual receipt of profit:

• for earnings – the last date of the accrual month;
• for the final calculation, transfer of compensation, vacation or sick leave, profit in kind - the number of actual payments of this reporting period;
• for material benefits received from savings on interest when receiving credit resources - the last day of each month during the entire period of use.

These requirements are regulated in Tax Code Art. 223.

• Field 110 – the day when income tax on the profit reflected in cell 130 was withheld (Tax Code Art. 226, paragraph 4);
• field 120 – deadline for transferring income tax to the budget. For personal income tax on earnings, this is the day after the date of actual payment of profit. An exception for income tax accrued on vacation or sick leave. It should be credited to the treasury before the end of the calendar month of accrual. The norm is reflected in the Tax Code, Art. 226 clause 6. These deadlines must be observed, since if they are violated, the company will be subject to a fine;
• field 130 – the amount of profit accrued as of the date in cell 100 without deducting income;
• field 140 – income tax, which is accrued on the profits of employees from cell 130 in accordance with Tax Code Art. 226.

When transferring an advance payment or earnings ahead of schedule, income tax is withheld upon the first payments of profit. For this situation, the decoding of the fields will be as follows:

• 100 – the last day of the accrual month in which the profit was transferred;
• 110 – the number of transfer of the advance payment for the next month, when the right to charge tax begins;
• 120 is the next number after the day specified in the 110 field.

Additional lines of field blocks 100-140 must be filled out as many times as there were transfers for a specific number. If there are not enough fields on a section sheet, the next page is filled in.

The company paid a salary of 122,500.50 rubles. and vacation pay - 19,000 rubles. The procedure for filling out this section will be as follows:

Nuances of filling in when paying carryover income

In case of accrual of profit to individuals. persons in one period, and payments in another, it is necessary to reflect this income in the month of actual transfer. For example, earnings that were accrued in September and paid in October must be reflected in the second section of the annual report. This also applies to income tax on these amounts of income. Exceptions are only for vacation pay and accruals for temporary disability certificates (NC Article 226, paragraph 6).

The total amount of profit accruals will be included in section 1, in the declaration for the 3rd quarter (BS – 4 – 11 / 3058@).

Example:

• Earnings for June are listed on 5.07;
• Income tax to the budget – 6.07.

When generating 6 personal income taxes for the six months, only the accrued profit for the 06th month will go into cell 20. In calculations for the 1st-3rd quarter, in section 2 indicate:

• 100 – June 30;
• 110 – July 05;
• 120 – July 6 (the day following the payment day).
• Cells 130 and 140 must be filled in taking into account these indicators.

To reflect sick leave paid on July 5, a block of fields 100-140 of section 2NDFL for 9 months follows, it must be filled out as follows:

• 100 – 05.07;
• 110 – 05.07;
• 120 – 31.07;
• The amounts of sick leave and tax should be indicated in cells 130 and 140, respectively.

Situation: Impossible to withhold income tax

If a company gives a valuable gift to a person who is not an employee of the organization, it is not possible to withhold tax, and accordingly it is impossible to transfer the amount of personal income tax to the treasury. The procedure in this situation is as follows:

• Cell 100 of section 2 – the date when the gift was given;
• 110, 120 – 0;
• 130 – estimated value of the gift;
• 140 – Personal income tax is not filled in, you should enter 0.

The amount of personal income tax that is not possible to withhold must be reflected in cell 80 in section 1 of the report.

Let's consider the formation of 6 personal income taxes in relation to section 2 for the 1st quarter. The initial data is as follows:

• The company employs 5 people.
• official salary of 1 employee – 20,000 rubles;
• advance payment date – 27th day, in the amount of 40% of the basic salary;
• the date of transfer of the remaining part of the earnings is the 12th;
• earnings for December were transferred on January 12;
• final payment for March – April 12;
• 1 employee is provided with a deduction of 1,040 rubles;
• in February, 1 employee was on vacation, he was paid vacation pay on February 5 - 18,000 rubles. The amount of remaining earnings was 5,000 rubles.

Analytical accounting of data for the 1st quarter for section 1 is as follows:

Let's look at the analytics of 6 personal income tax when filling out section 2. To do this, remember that the data is generated in the period when the operations are completed (BS 3-11553@). In this example, profit for the 12th month will be reflected in the second section of the declaration for the 1st quarter, income for the 03rd month should be reflected in section 2 of Form 6 for the half year (BS 4-11/3058@).

Based on this analysis, you can correctly fill out all sections of the declaration for the 1st quarter.

Right to sign the declaration

Form 6 must be signed by the tax agent's manager. An internal document in an organization may define a list of persons responsible for generating data. This norm is enshrined in paragraph 2.2.ММВ-7-11/450@

Control ratios

Before sending the form to the fiscal authorities, you should carefully check the completion of personal income tax. The list of control ratios is defined in letter BS 4-11/3852 dated March 10, 2016. If an error is discovered after sending the calculation, you should submit an updated form until the tax office has carried out an in-house audit.

Conclusion

Correct reflection of data will help a business entity avoid penalties during a desk audit. Analytical accounting of accrued profit for individuals. persons, personal income tax, terms of accrual and transfer will help to generate indicators as quickly as possible.

The calculation consists of:

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

The calculation is made on an accrual basis for the first quarter, half a year, nine months and a year.

Reporting must be submitted in electronic form using TKS. If the number of individuals who received income in the tax period is up to 25 people, employers can submit this calculation of tax amounts on paper.

When filling out the calculation form it is not allowed:

• correcting errors by corrective or other similar means;
• double-sided printing on paper;
• fastening sheets, leading to damage to paper.

When filling out the calculation form, black, purple ink must be used
or blue.

note

If there is no value for the total indicators, zero (“0”) is indicated.

For decimal fractions, two fields are used, separated by a period. The first field corresponds to the integer part of the decimal fraction, the second - to the fractional part of the decimal fraction.
If to indicate any indicator it is not necessary to fill in all the fields in the corresponding field, a dash is placed in the unfilled fields. For example:
“TIN 5024002119 – –”. Fractional numeric indicators are filled in similarly:
“1234356 – – – – – – – – . 50".

The calculation form is filled out for each OKTMO separately.

On each page of the calculation, in the field “I confirm the accuracy and completeness of the information specified on this page,” the date of signing and the signature are entered.

Cover page of form 6-NDFL

The title page of form 6-NDFL is for informational purposes only. It indicates the name of the company, tax identification number, checkpoint. On the line “Adjustment number” - when submitting the initial calculation to the tax authority, enter “000”; when submitting an updated calculation, indicate the adjustment number (“001”, “002”, and so on).

On the line “Submission period (code)” – code for the presentation period. For the line “Tax period (year)” – the corresponding period (for example, 2016).

You also need to indicate the code of the tax authority to which the calculation is submitted. By line
“At the location (accounting) (code)” – code of the place where the calculation was submitted by the tax agent. In addition, on the title page you must also indicate the OKTMO code and contact phone number.

Please note: if, when filling out the calculation in Form 6-NDFL, an error was made regarding the indication of the checkpoint or OKTMO, then to correct it the tax agent must submit
two calculations to the tax authority at the place of registration (letter from the Federal Tax Service of Russia dated August 12, 2016
No. ГД-4-11/14772@):

• updated calculation with an incorrect checkpoint or OKTMO (the one that was indicated in the originally submitted calculation). In this case, the indicators of all sections must be zero;
• initial calculation indicating the correct checkpoint or OKTMO.

Section 1 of form 6-NDFL “Generalized indicators”

Section 1 of Form 6-NDFL indicates the amounts of accrued income, calculated and withheld tax, aggregated for all individuals, on an accrual basis from the beginning of the tax period at the appropriate rate.

If the employer paid individuals during the tax period (presentation period) income taxed at different rates, section 1, with the exception of lines
060–090, completed for each tax rate. If the indicators of the corresponding lines of section 1 cannot be placed on one page, then the required number of pages is filled in.

The totals for all rates on lines 060–090 are filled out on the first page of section 1. On line 010, you must indicate the appropriate tax rate using which the tax amounts are calculated.

Line 020 indicates all income, the date of receipt of which falls within the period of submission of the calculation. For example, if this is the first quarter, then you should indicate the entire salary accrued for January - March, including the part of the salary for March paid in April
(letter of the Federal Tax Service of Russia dated March 18, 2016 No. BS-4-11/4538@, dated February 25, 2016
No. BS-4-11/3058@).

If temporary disability benefits are accrued in one reporting period,
and paid in another, then both the amount of income (line 020) and the amount of personal income tax calculated from it (line 040) must be reflected in the report, which is compiled for the period during which the benefit payment period falls (letter of the Federal Tax Service of Russia dated August 1, 2016 .
No. BS-4-11/13984@).

Line 025 – the amount of accrued income in the form of dividends.

On line 030 - the amount of tax deductions that reduce income subject to taxation. On line 040 – the amount of calculated tax on an accrual basis from the beginning of the tax period.

On line 045 – the amount of calculated tax on income in the form of dividends, aggregated for all individuals, on an accrual basis from the beginning of the tax period.

On line 050 – the sum of fixed advance payments generalized for all individuals, accepted to reduce the amount of calculated tax from the beginning of the tax period.

On line 060, indicate the total number of individuals who received taxable income during the tax period. In the case of dismissal and hiring of the same individual during the same tax period, the number of individuals is not adjusted.

On line 070 – the total amount of tax withheld on an accrual basis from the beginning of the tax period.

On line 080 - the total amount of tax not withheld by the tax agent, on an accrual basis
from the beginning of the tax period.

note

If it is impossible to withhold the calculated amount of tax from the taxpayer during the tax period, the tax agent is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to notify the taxpayer and the tax authority at the place of his registration in writing about the impossibility of withholding the tax, about the amounts of income from which tax has not been withheld and the amount of tax not withheld.

On line 090 - the total amount of tax returned by the tax agent, on an accrual basis
from the beginning of the tax period.

Section 2 of form 6-NDFL “Dates and amounts of income actually received and withheld personal income tax”

Section 2 of Form 6-NDFL indicates the dates of actual receipt by individuals of income and withholding of tax, the timing of tax remittance, and the amounts of actually received income and withheld tax generalized for all individuals.

This section should reflect:

• on line 100 – the date of actual receipt of income reflected on line 130;
• on line 110 - the date of tax withholding on the amount of income actually received 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 income actually received (without subtracting personal income tax) on the date indicated in line 100;
• on line 140 - the generalized amount of personal income tax withheld on the date indicated in line 110.

Please note: when receiving income in the form of wages, the date of actual receipt by the employee of such income is the last day of the month for which the income was accrued to him. In addition, the date of actual receipt of income is defined as the day (Article 223 of the Tax Code of the Russian Federation):

• payment of income, including transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties - when receiving income in cash;
• transfer of income in kind – when receiving income in kind;
• acquisition of goods (works, services), securities - upon receipt of income in the form of material benefits. If payment for acquired securities is made after the transfer of ownership of these securities to the taxpayer, the date of actual receipt of income is determined as the day the corresponding payment is made to pay for the cost of the acquired securities;
• offset of counter similar claims;
• writing off bad debt from the organization’s balance sheet in accordance with the established procedure;
• the last day of the month in which the advance report is approved after the employee returns from a business trip;
• the last day of each month during the period for which borrowed (credit) funds were provided, upon receipt of income in the form of material benefits obtained from savings on interest when receiving borrowed (credit) funds.

Personal income tax on temporary disability benefits (including benefits for caring for a sick child) and vacation pay must be transferred no later than the last day of the month in which they were paid. If for different types of income that have the same date of actual receipt, there are different deadlines for tax remittance, then lines 100–140 are filled in
for each tax payment deadline separately.

Let's consider the explanations of officials about filling out the calculation in form 6-NDFL.

The calculation is filled out by the tax agent separately for each separate division, regardless of the fact that the separate divisions are registered with the same tax authority (letter of the Federal Tax Service of Russia dated December 28, 2015 No. BS-4-11/23129@). Payments for employees of separate divisions must be submitted at the place of registration of such separate divisions. And in relation to individuals who received income under civil contracts - to the tax authority at the place of registration of the separate divisions that entered into such contracts.

If a separate division of the organization does not pay income to individuals, then there is no need to submit a “zero” calculation of 6-NDFL for this division. This position is expressed in the letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4901. Officials noted that the obligation to submit 6-NDFL calculations at the place of registration arises for organizations if they are recognized as tax agents in accordance with Article 226 of the Tax Code.

The Federal Tax Service of Russia in its letters dated February 12, 2016 No. BS-3-11/553@, dated February 25, 2016 No. BS-4-11/3058@, dated March 15, 2016 No. BS-4-11/4222@ explained the following nuances of filling out the calculation. Form 6-NDFL is filled out on the reporting date, respectively, on March 31, June 30, September 30, December 31 of the corresponding tax period. In section 2 calculations
for the corresponding reporting period, those transactions that were carried out during the last three months of this reporting period are reflected. If the tax agent performs an operation
in one reporting period, and completes it in another period, then this operation is reflected
in the reporting period in which it was completed.

EXAMPLE OF COMPLETING FORM 6-NDFL FOR 2016

For 2016, Alpha LLC paid income to employees in the total amount of RUB 9,800,000. The number of employees is 23 people. Based on employment contracts, salaries are paid on the 5th of each month. 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). That's why
in line 100 you need to write the 31st (30th) number. The tax must be withheld when the money is actually issued, that is, on the 5th day of each month (line 110). And you need to transfer personal income tax (line 120) no later than the day following the day of payment of income, that is, no later than the 6th day of the month (clause 4, clause 6 of Article 226 of the Tax Code of the Russian Federation).

The total amount of tax deductions amounted to 388,700 rubles. Amount of personal income tax on wages
in 2016:

(9,800,000 rub. – 388,700 rub.) × 13% = 1,223,469 rub.

Salaries for September were issued in October, so payments are reflected in section 2 of the calculation
in a year. The amount of salary accrued to employees was 1,070,000 rubles. The amount of tax deductions is 31,300 rubles. Personal income tax amounted to 135,031 rubles. The date of actual receipt of income is September 30, 2016, the date of tax withholding (date of payment of wages) is
October 5, the deadline for personal income tax transfer is October 6.

In October 2016, the amount of wages accrued to employees amounted to 1,150,000 rubles. The amount of tax deductions is 36,700 rubles. Personal income tax amounted to 144,729 rubles. The date of actual receipt of income is October 31, 2016, the date of tax withholding
(date of payment of wages) - November 7 (since November 4 is a holiday, and November 5 and 6 are days off, the accountant transferred the salary on November 7 and withheld personal income tax on the same day), the deadline for transferring personal income tax is November 8.

In November 2016, the amount of wages accrued to employees amounted to 850,000 rubles. The amount of tax deductions is 25,000 rubles. The personal income tax amount is 107,250 rubles. The date of actual receipt of income is November 30, 2016, the date of tax withholding is December 5, the deadline for transferring personal income tax is December 6.

The amount of salary accrued to employees for December 2016 was 1,100,000 rubles. The amount of tax deductions is 29,000 rubles. The personal income tax amount was 139,230 rubles. Salaries for December 2016 were accrued on January 10, so income paid
this month will be reflected only in section 1 of the 6-NDFL calculation for the reporting year.

During the reporting year, vacation pay was paid:

February 26 – 35,000 rub. (Personal income tax - 4550 rubles). The retention date is February 26, the transfer deadline is February 29.
- May 5 – 29,000 rub. (Personal income tax - 3770 rubles). Retention date – May 5, transfer deadline –
May 31.
- October 19 – 30,000 rub. (Personal income tax - 3900 rubles). Hold date – October 19,
The deadline for transfer is October 31.

In addition, on November 1, 2016, the organization issued a loan to its employee V.N. Petrov
in the amount of 150,000 rubles for one year. According to the loan agreement, Petrov must pay monthly interest at the rate of 3% per annum. During the loan period, the key rate of the Bank of Russia is 10% per annum. The amount of interest was:

For November: 150,000 rub. × 3% × 30/366 = 368.85 rub.
- for December: 150,000 rub. × 3% × 31/366 = 381.15 rub.

The amount of interest calculated based on 2/3 of the key rate was:

For November: 150,000 rub. × 10% × 2/3 × 30/366 = 819.67 rub.
- for December: 150,000 rub. × 10% × 2/3 × 31/366 = 847 rub.

Material benefits for using the loan:

In November: 819.67 rubles. – 368.85 rub. = 450.82 rub.
- in December: 847 rub. – 381.15 rub. = 465.85 rub.

The amount of personal income tax to be withheld was:

For November: 450.82 rubles. × 35% = 158 rub.
- for December: 465.85 rub. × 35% = 163 rub.

The date of receipt of income in the form of savings on interest should be considered the last day of each month during the period for which the borrowed funds were provided
(Clause 7, Clause 1, Article 223 of the Tax Code of the Russian Federation). These are November 30th and December 31st.

Employee Vasiliev A.A. is one of the founders of Alpha LLC. On December 19, he received dividends in the amount of 25,000 rubles paid for the past year. The amount of income tax withheld from Vasiliev was: 3250 rubles. (RUB 25,000 × 13%).

Total amount of personal income tax for 2016 (line 070 of section 1):

RUB 1,223,469 + 4550 rub. + 3770 rub. + 3900 rub. + 3250 rub. + 158 rub. + 163 rub. =
RUB 1,239,260

Form 6-NDFL is a new reporting prepared by organizations and individual entrepreneurs. It is needed to report on the income of hired workers. Taxpayers filing a declaration using this reporting form are interested in: how to fill out 6-NDFL correctly?

Form and deadline for submitting the 6-NDFL report

Reporting on 6-NDFL must be submitted every quarter. The question of how to fill out form 6-NDFL concerns not only large enterprises, but small business entrepreneurs. To fill out the report, 1C Accounting is used. Organizations with more than 25 employees send a declaration in the form of an electronic document. The number of employees is less than 25 people, which means that the organization can submit the 6-NDFL report in printed form.

Form 6-NDFL must be submitted to the tax office on time, that is, the last day for accepting the declaration is the last date in the month after the reporting quarter. For example, a tax agent must submit a report for the 1st quarter by May 2, and for the 2nd quarter by July 31. The last day for submitting the declaration may be delayed due to Russian national holidays.

How to fill out 6-NDFL correctly?

To understand the example of filling out form 6-NDFL, you need step-by-step instructions. The reporting structure consists of three parts:

• title page;
• 1 section (cumulative total);
• Section 2 (information about the reporting quarter).

Filling out should begin with the title page: enter the TIN and checkpoint numbers in the top line of the sheet. The next item is the correction number. It reflects the number of changes submitted to the Federal Tax Service. If the report is submitted for the first time, the number will be in the form of zeros. Next, fill in the field with the reporting period number. Period codes can be viewed in the table:

The next field specifies the tax period: the year of reporting. Next, enter the code of the tax office at the address of the tax agent. The location code determines which company submitted the reports. All codes are indicated in a special list.

Please note: the codes are different for organizations and individual entrepreneurs.

The item “name of tax payer” is filled in block letters. It is allowed to indicate the full or short name of the tax agent organization. The field below the name: OKTMO code means the number of the municipality in which this organization exists, both actually and legally. All of the above information is written down on the title page of the reporting.

Completing 1 section

Section 1 contains information about general indicators for the annual period. The filling procedure consists of entering:

• Data on each personal income tax rate, its percentage, amount of income;
• General information on all tax rates, the number of employees receiving income, the amount of calculated tax, the amount of personal income tax that was returned to the tax agent.

For civil agreements, tax rates are presented as 13%, 15%, 30% and 35%.

Filling out 6-NDFL starts from line 010. The tax rate is indicated there. In lines 060-090, values ​​are entered once on the first page; in subsequent sheets, zeros are entered in these fields.

The next line 020 is intended to indicate the amount of income accrued to the employee from the beginning of the reporting year. This item does not include those incomes that are not taxed, as well as those incomes received in an amount less than the established limit for taxation. For example, dividend income.

An important point: payments as material compensation and funds upon the birth of a child are exempt from taxation. Special line 025 indicates the receipt of dividends.

Line 030 must be completed if the taxpayer can use his right to receive one of the types of tax deductions:

1. Standard;
2. Social;
3. Property.

The tax deduction declaration item must be filled out with the total amount for the codes of all deductions.

Line 040 expresses the amount of tax that has been assessed. You can calculate the tax amount by multiplying the tax rate (in line 010) and the value of the tax base for employee payments. The base is determined by subtracting the amount of income (line 020) and the amount of deductions (line 030).

Column 050 must be filled out only if the employees include foreign citizens and they work on the basis of a patent. This field expresses advance payments issued to foreigners. If there is no reason to fill out this item, then simply enter a zero.

In column 060 you need to enter information about individuals who are entitled to payment of taxable income. The next line 070 contains information about tax withholding for the current reporting period. This line cannot include past or future payments.

Please note: the value from lines 040 and 070 may not match if the tax amount was calculated earlier, and the deduction of this amount from employees was later.

Report item 080 reflects those amounts of tax collection on the amount of employee income that could not be withheld. The reasons for this may vary. But line 090 contains information about the amount of money returned if it was withheld by mistake. For example, if you overpaid personal income tax. If tax amounts are correctly withheld, a zero is left in column 090.

Completing section 2

Instructions for completing section 2 of the 6-NDFL report include the procedure for entering information about the last quarter. This section should indicate the dates when salaries were paid to the tax agent’s employees and the date when the amount of employee income tax was transferred to the Federal Tax Service. In addition, amounts corresponding to income and tax payment are noted. Dates must be arranged in a clear chronological order.

Line 100 indicates the date of transfer of income to individuals. Payments to employees on different dates must be entered separately in the reporting form. If the salary is paid before the end of the month, then line 100 also indicates the last day of the employee’s billing month. The opposite situation, when wages are paid late, does not affect the day employees receive payment (in line 100). The impact occurs on the date for tax withholding and remittance.

An important point: the day the payment is received directly depends on the type of payment. For example, wages are income on the last day of work for the current month.

There are two types of salary payments:

1. Issuance per month of accrual;
2. Receipt next month.

In the first option, a situation may arise when the tax is transferred before the salary is paid. The reason is that the salary payment date is the last day of the month, and personal income tax must be transferred no later than the day the income is issued to employees. The second option means that the salary for December was paid in January and this is reflected in the organization’s declaration for the annual reporting period.

The situation is different with the calculation of payments for sick leave and vacation pay: wages for them have been accrued, but have not yet been paid. Such payments are considered income on the day the due amounts are received.

Column 110 indicates the day the tax amount is withheld. Withholding of payments for vacation, sick leave, financial assistance provided and other payments to the employee occurs on the day the income is accrued to the individual.

Report field 120 shows the day on which the personal income tax amount is transferred to the budget. For wages, the transfer occurs on the day following the date of payment, and for vacation pay, sick leave and other payments, the tax is calculated until the end of the month in which they were paid. It turns out that the salary was paid from vacation and sick leave, but personal income tax was not transferred.

Line 130 indicates the amount of money received by employees for a certain number, written in column 100, before the tax amount is withheld.

Paragraph 140 reflects the amount of personal income tax that is withheld, but not transferred from the amount for the number entered in field 110. The reduction in the tax base due to the employee’s existing tax deductions must correspond to the value of line 140 and the amount of tax paid to the budget.

Please note: all reporting fields on Form 6-NDFL must be completed. If there are no corresponding values ​​for a line, then a dash is placed in it.

Video: Filling out 6-NDFL for the 1st quarter in 1C Accounting

Zero declaration

The responsibilities of the taxpayer, who is a tax agent and pays income in relation to his employees, include the timely submission of a report in Form 6-NDFL. If during the annual reporting period there were no accruals of income and, accordingly, then the provision of a report is not required according to Letter of the Federal Tax Service dated March 23, 2016 No. BS-4-11/4901.

An important point: if there was at least one payment of income during the year, then it is necessary to submit a report to the tax authority in accordance with the procedure established by law.

If previously the organization was a tax agent, but in the reporting year it ceased to be such, then the declaration does not need to be sent. It is advisable to send a letter to the Federal Tax Service explaining the reason for not submitting the report. You can write a letter using the sample about failure to provide half-year payments.

Registration of 6-NDFL upon dismissal

In this case, the general filling procedure remains the same. Changes will only be made in lines 100, 110 and 120. The date of receipt of income upon dismissal of an employee is established by the last day of performance of the labor function at the place of work for which the income was accrued. Personal income tax is withheld when the employee receives payment.

It is better to check the completed 6-NDFL report before submitting it to the Federal Tax Service to ensure that all lines are filled out correctly.

6-NDFL in 2018-2019 - an example of filling out this report will help you cope with a variety of standard and extraordinary situations that arise in practice. Samples of completing the report and explanations for them can be found in our material.

How to fill out the 6-NDFL report: learning the rules

How to fill out form 6-NDFL? The order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@, which approves the procedure for preparing this report, is intended to answer this question.

Filling out 6-NDFL is carried out taking into account the following requirements set out in Appendix 2 to the order of the Federal Tax Service:

• the basis for filling out the report is data from tax registers for personal income tax (mandatory for maintaining by each tax agent);

You will find a sample of filling out the tax register for 6-NDFL.

• the number of report pages is not limited and depends on the amount of data (taking into account the rows and cells provided by the report);
• for each report indicator - 1 field (except for dates and decimal fractions - the order of their reflection is regulated by paragraphs 1.5, 1.6 of the application);
• in the absence of any total indicators, 0 is entered in the cells intended for them, and dashes are inserted in empty familiar spaces;
• direction of filling cells - from left to right;
• When preparing a paper version of the report, it is not allowed: filling it out with multi-colored ink (only black, purple and blue are allowed), correcting erroneous entries with a correction pencil (or other means), double-sided printing, as well as using a method of fastening that leads to damage to report sheets;
• For a report prepared using software, it is allowed to have no borders on familiar spaces and to cross out empty cells, print in Courier New font 16-18 points high, and changing the size of the location and size of the details is not allowed.

The rules for filling out 6-NDFL in 2016-2018 did not change, since the Federal Tax Service order No. MMV-7-11/450@ has not yet been subject to any amendments or adjustments.

Read more about these rules.

Instructions for filling out form 6-NDFL in standard situations

When an employer pays income to an individual, he automatically has the obligation to file 6-NDFL. The amount paid and the number of payments do not matter. How to fill out 6-NDFL in 2018-2019?

To clarify the answer to this question, let’s consider the most common situation - employees receiving salaries. For the 6-NDFL report you will need the following data:

• on wages paid to all employees;
• presence (absence) and amount of tax deductions;
• calendar dates of salary issuance and payment amounts by date for the last 3 months;
• legally established deadlines for transferring personal income tax to the budget.

The main feature of the “salary” filling out of 6-NDFL is the presence of “rolling” payments. We are talking about a situation where the salary was accrued for time worked in the last month of the reporting period, and paid on the calendar dates established by internal regulations for the month relating to the subsequent reporting period.

For example, the salary for June falls into section 1 of the semi-annual 6-NDFL:

• on page 020 - accrued earnings;
• on page 040 - personal income tax calculated from earnings.

The fact that employees receive wages will be reflected in the report for 9 months - you must fill out section 2, indicating in it:

• on page 100 - the day of actual receipt of salary (clause 2 of article 223 of the Tax Code of the Russian Federation);
• on pages 110 and 120 - the date of withholding (clause 4 of Article 226 of the Tax Code of the Russian Federation) and the deadline for payment of personal income tax (clause 6 of Article 226 of the Tax Code of the Russian Federation);
• on page 130 and - the amount of June earnings paid and personal income tax withheld from it.

For earnings issued in installments, material will help you fill out 6-NDFL “6-NDFL - if the salary was paid for several days” .

The second “salary” nuance of 6-NDFL is the reflection of advances in the report. The employer is obliged to pay wages twice a month due to the requirements of labor legislation: an advance is one of such payments, issued before the calculation of wages for the past month and representing a “salary” prepayment. Find out what a sample that takes into account the payment of “salary advances” looks like in 6-NDFL from the next section.

“Salary” prepayment: sample in 6-NDFL

When filling out 6-NDFL, it is necessary to take into account all income of individuals subject to personal income tax. A “salary” advance is such income for each employee. However, for the purpose of calculating personal income tax, it has the following distinctive features:

• an advance is a part of “salary” income paid in advance, personal income tax on which is not separately determined, withheld or transferred to the budget;
• the advance in 6-NDFL is not reflected separately, but is included in the total earnings accrued for the entire past month (advance + final payment) - this total amount is reflected in the report;
• the date of reflection of the advance in 6-NDFL is the day of accrual of earnings - according to clause 2 of Art. 223 of the Tax Code of the Russian Federation, it falls on the last day of the month for which salaries are calculated.

Let's look at the features of reflecting an advance in 6-NDFL (filling example).

Rustrans LLC employs 38 people: drivers, couriers, dispatchers. The monthly total earnings of all employees of the company is 1,216,000 rubles, for 9 months - 10,944,000 rubles.

The advance is issued in a fixed amount (each employee 10,000 rubles), and the final payment is made personally in accordance with the time worked and the tariff rate (salary).

The issuance of earned money is carried out within the time limits established by the Regulations on the remuneration of Rustrans LLC:

• advance payment - on the 20th of each month;
• final payment is made on the 5th day of the month following the month worked.

To simplify the example, we will assume that employees of Rustrans LLC do not have rights to deductions and, apart from the advance payment and final payment, did not receive any other income in the current period.

• line 010 - “salary” tax rate (13%);
• line 020 - total amount of accrued earnings 10,944,000 rubles. (RUB 1,216,000 × 9 months);
• line 040 and line 070 - calculated and withheld “salary” personal income tax = 1,422,720 rubles. (RUB 10,944,000 × 13%).

A sample of filling out 6-NDFL in 2018-2019 (section 1) is presented below:

We will explain how to place data in the second section of 6-NDFL (filling procedure) in the next section.

6-NDFL in 2018-2019: sample of filling out the second section

Section 2 included the June earnings of employees, but did not include the September earnings of employees - this is a feature of the carryover payments, which were discussed in the previous sections. Page 110 is filled out in accordance with the date of issue of the second (final) amount of earnings stipulated by the local act of Rustrans LLC - monthly on the 5th. A separate explanation is required on page 120, which is devoted to the timing of the transfer of personal income tax; this will be discussed in the next section.

Instructions for filling out line 120 in 6-NDFL

A description of the rules for filling out page 120 is given in clause 4.2 of the Procedure approved by Order of the Federal Tax Service No. ММВ-7-11/450@. The cells of the specified line indicate the date no later than which the personal income tax must be transferred.

Here you should not confuse 2 dates - the actual transfer of personal income tax (the day the payment order is received by the bank) and the deadline for transferring the tax. For page 120, the date of the payment does not matter.

To correctly indicate the deadline for tax remittance, you must proceed from the requirements of tax legislation. The period indicated on page 120 depends on the type of income received by the individual.

For example, the deadline for transferring personal income tax (clause 6 of Article 226 of the Tax Code of the Russian Federation):

• from salaries and bonuses - no later than the day following the day of cash issuance (from cash receipts or money received from the bank for “salary” purposes), or the day of transfer to the employee’s card;
• vacation and sick pay - no later than the last day of the month in which they were paid.

An important nuance in filling out page 120 lies in the need to shift the date indicated on it by 1 or several days if the deadline for transferring personal income tax falls on a non-working day (weekend or holiday).

In this situation, the rule established by paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation: the last day of the period for payment of income tax is considered to be the next working day following a weekend or holiday.

In the previously discussed example, the tax payment deadline in August was shifted to 2 weekends. From the “salary” income received on 08/03/2018, personal income tax is withheld on the day of payment of income - 08/03/2018, but the deadline for transferring the tax is not 08/04/2018 (Saturday is a day off), but the first working day after rest - 08/06/2018.

Read more about the rules for determining deadlines for tax payments in the material “What you need to know about tax payment deadlines” .

Non-standard situations in 6-NDFL: how to fill out correctly?

Filling out form 6-NDFL in non-standard situations raises many questions among specialists whose responsibilities include personal income tax reporting. Let's consider certain types of non-standard situations.

Maternity benefit in 6-NDFL

Payment of maternity leave in some companies is a relatively rare event. At the same time, some employers seek to support expectant mothers and compensate them for the loss of earnings when they go on maternity leave.

When reflecting such payments in 6-NDFL, the following must be taken into account:

• maternity benefit (maternity benefits) is the employee’s income that is not subject to personal income tax and is not reflected in the 6-NDFL report;
• Additional payment to a maternity leaver before her actual earnings is not considered a benefit and is subject to personal income tax in the full amount (if the amount paid exceeded the amount of maternity benefit paid by social insurance), which requires reflection in 6-personal income tax.

Line by line filling out 6-NDFL (letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11/13984@):

• date of receipt of income (p. 100) - the day the maternity worker receives the additional payment;
• date of personal income tax withholding (page 110) - coincides with the above;
• The tax payment deadline (page 120) is the next day after the additional payment is issued.

Read more about maternity leave in 6-NDFL.

Advances under the GPC agreement

Hiring individuals to perform work (provide services) is often practiced by employers if the work performed is one-time in nature or there are no specialists with the required qualifications on staff.

In such situations, a civil law agreement (CLA) is concluded between the customer and the contractor, one of the conditions of which may be an agreement on the payment of advances during the execution of work.

An advance under a GPC agreement is fundamentally different from a “salary advance” » each prepayment to the contractor is equivalent to the payment of income that requires reflection in 6-NDFL (letter of the Ministry of Finance of Russia dated May 26, 2014 No. 03-04-06/24982).

For example, if during the quarter 3 advances were paid to the contractor and the final payment was made, all these 4 events must be reflected in 6-NDFL in separate blocks on pages 100-140 for each date the money was received by the contractor.

We described how to correctly reflect a contract in 6-NDFL in this article.

Gift for a pensioner

Often employers do not ignore former employees - they give pensioners gifts and provide other financial assistance. Such an obligation is usually enshrined in a collective agreement or other internal act. For 6-NDFL this means the following:

• the cost of the gift is reflected in the report on line 020;
• when calculating personal income tax, a deduction is applied (no more than 4,000 rubles per tax period) - it must be indicated on page 030;
• calculated tax (p. 040) is calculated from the difference between the value of the gift and the tax deduction using a rate of 13%;
• in section 2 of 6-NDFL, “gift” income is detailed: on pages 100 and 130 it is necessary to show the date and amount of income, and pages 110, 120 and 140 are filled in with zeros (if cash income was not given to the pensioner and it is not possible to withhold personal income tax).

At the end of the calendar year, amounts of income tax not withheld by the tax agent are subject to reflection on page 080 of the 6-NDFL report.

Results

For all cases of reporting income and income tax in 6-NDFL, the instructions are the same - it was approved by order of the Federal Tax Service. And unusual and complex issues of registration of 6-NDFL are explained by tax specialists and officials in separate letters.

Our materials will tell you about how various payments are reflected in 6-NDFL:

By April 3, 2017, all tax agents must report income tax accrued and withheld in 2016. To do this, you need to fill out form 6-NDFL, which was adopted by order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450. It is submitted to the Federal Tax Service at the agent’s place of registration. In our article, we will use an example to look at the procedure and some features of filling out the annual 6-NDFL calculation.

Form 6-NDFL for the 4th quarter of 2016 and general requirements for filling it out

For the annual calculation, use the form of previous periods; no changes have been made to it. 6-NDFL consists of a title page and two sections: section 1 summarizes the indicators for the entire tax period, that is, 2016, on a cumulative basis, and section 2 includes income and withheld tax of the last quarter. Both sections are placed on one page, but there may be more pages if all the indicators do not fit on it.

The general requirements for filling out 6-NDFL for the 4th quarter of 2016 are as follows:

• You cannot correct mistakes made using corrective means, print out the calculation on paper on both sides and fasten the sheets together;
• All pages of the calculation must be numbered, starting with the title page;
• If there is no indicator for a digital field, then “0” is indicated;
• Each page of 6-NDFL is signed by the tax agent (or his representative) and the date of signing is indicated;
• For each territorial OKTMO code, you need to fill out a separate 6-NDFL calculation;
• Only those tax agents whose number of individuals who received income in 2016 did not exceed 25 people can report on paper; the rest submit their calculations electronically.

If there are separate divisions, 6-NDFL for the 4th quarter of 2016 must be submitted separately for each, even if they all belong to the same Federal Tax Service, such clarifications are given by the Federal Tax Service in letter dated August 1, 2016 No. BS-4-11/13984.

The annual 6-NDFL data on the number of individuals who received income from the agent must coincide with the number of 2-NDFL certificates provided (with the sign “1”). Also, the sum of the corresponding indicators of the 2-NDFL certificates must correspond to: the total amount of income, including dividends, calculated by the personal income tax, and the tax not withheld by the agent (letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852).

Section 1 of the 6-NDFL calculation for the 4th quarter of 2016

• On line 010, indicate the personal income tax rate. If different tax rates were used during the year, you need to fill out a separate block for each of them on lines 010-050, that is, the number of pages with this section will be equal to the number of rates applied.
• Line 020 - we indicate the income accrued to individuals, and if the income is completely non-taxable (for example, maternity benefits), then it is not necessary to show it, if it is partially subject to personal income tax, then it is entered in full in line 020, and the non-taxable amount, as a deduction, is allocated in the line 030.

Do not include in line 020 income the date of actual receipt of which has not occurred in the reporting period (for example, vacation pay or sick leave accrued in December 2016 and paid in January 2017).

• Line 030 is intended to reflect tax deductions (Article 217 and Article 218 of the Tax Code of the Russian Federation), the amount of which cannot exceed line 020.
• We show accrued personal income tax using the following ratio: line 040 = (line 020 – line 030) x line 010
• Dividends to the founder paid in the tax period are shown twice in the calculation: in the total amount of income (line 020), and separately on line 025. We also show the “dividend” personal income tax: in the total amount of tax (line 040) and separately on line 045.
• Line 050 is filled out only by companies that employ foreigners on the basis of a patent.
• Lines 060-090 are filled out in total for all rates, that is, if several tax rates are applied, these lines need to be filled out only once on the first page of section 1.
• How many individuals received income will be indicated in line 060, taking into account the persons who received dividends. If an employee quits during the year and then returns, the number of individuals in 6-NDFL does not change.
• We will show on line 070 personal income tax withheld in 2016. This figure does not have to coincide with the indicator of line 040 (calculated personal income tax), since the tax can be calculated in one period and withheld in another (for example, personal income tax on wages was accrued in December 2016, and withheld in January 2017, when the salary was paid employees).
• Line 080 is filled in regarding the tax not withheld from income in kind, or material benefit, if monetary income sufficient for such withholding was not subsequently paid to him.
• If the tax agent excessively withheld and then returned this amount of tax to the individual (Article 231 of the Tax Code of the Russian Federation), then it must be indicated on line 090.

Section 2 in 6-NDFL 4 quarters of 2016

In this section of the form, in addition to the amounts of income and taxes, you must indicate the dates of the relevant transactions. Please note that here, unlike section 1, only the indicators of the last period are reflected; in the annual calculation of 6-NDFL this is the 4th quarter of 2016.

• In line 100 we indicate the day the income was actually received, and the income itself is entered in line 130. For salaries, this day will be the last day of the month, and for vacation pay and sick leave, the day they are paid to the individual. Income must be shown in full, without reducing it for tax deductions.
• Line 110 is the day the personal income tax was withheld, that is, the day the agent paid the income to the individual. The amount of withheld tax is entered in line 140, regardless of the fact of its transfer to the budget.
• The deadline for paying personal income tax for sick leave and vacation pay is the last day of the month in which they were paid to the employee, and for other income - the next day after they are transferred to the individual. You cannot indicate dates on line 120 that coincide with weekends and holidays - in this case, the payment deadline is postponed to the next business day.

Calculation of 6-NDFL for the 4th quarter - example of filling

For 2016, Volna LLC accrued RUB 3,630,000. income for 9 individuals. Dividends were paid to one founder in the amount of 46,600 rubles. Tax deductions for the year amounted to 95,650 rubles. Personal income tax (13%) for the year – 465,524 rubles.

Including in the 4th quarter of 2016:

10/05/16 – salary for September was paid – 210,000 rubles. (personal income tax - 27,300 rubles);

03.11.16 - salary for October was paid - 270,000 rubles. (personal income tax - 35,100 rubles) and sick leave - 11,000 rubles. (personal income tax - 1430 rubles);

12/01/16 – vacation pay of 29,000 rubles was paid. (personal income tax - 3,770 rubles);

12/05/16 – wages for November were paid – 265,000 rubles. (Personal income tax – RUB 34,450).

Salary for December 241,000 rubles. (personal income tax - 31,330 rubles) paid in January 2017.

Section 1 of the 6-NDFL calculation for the 4th quarter: example of filling

In line 020 we will indicate income for 2016 in the amount of 3,676,600 rubles. (3630000 + 46600), including dividends, which we highlight in line 025.

We will indicate tax deductions on line 030 – 95,650 rubles.

Personal income tax on line 040 is equal to 465,524 rubles. ((3676600 – 95650)x 13%). Including tax on dividends – 6058 rubles. (46600 x 13%).

9 individuals and 1 founder received income, which means that in line 060 we will indicate 10 people.

The withheld tax will be less than the tax accrued in 2016, since the December salary was paid in January 2017 and personal income tax was withheld at the same time. Line 070 = 465524 – 31330 = 434194 rub.

Section 2 of form 6-NDFL for the 4th quarter: example of completion

The September salary on line 100 is indicated by the date of its accrual - 09.30.16, the date of personal income tax withholding, as well as the day of its payment - 05.10.16, and the deadline for transferring the tax is the next day after payment, that is, 06.10.16.

Salaries and personal income tax for October and November will be included in section 2 by their actual dates: the day the income was received (line 100) - the last day of the month for which the salary was accrued, the date of personal income tax withholding (line 110) - the day the salary was paid, the deadline for tax transfer ( line 120) – the day following payment. In November, salaries were paid on the 3rd, and the next 3 days are non-working days, so the deadline is moved to the 7th.

Sick leave in November and vacation pay in December are reflected in separate blocks according to the dates of their payment in lines 100 and 110, and the transfer period for them (line 120) is the last day of the month of payment. In December, the 31st falls on a weekend, and the next working day is January 9, 2017.

We do not show the salary for December in section 2 of the 6-personal income tax calculation for the 4th quarter, but we include its amount and personal income tax on it in lines 020 and 040 of section 1, respectively. But when filling out 6-NDFL for the 1st quarter of 2017, these amounts will not be included in section 1, but will be reflected in section 2 of the calculation. This procedure for reflecting “carrying forward” accruals is specified in the letter of the Federal Tax Service dated August 1, 2016 No. BS-4-11/13984.

Form 6-NDFL for the 4th quarter of 2016 can be downloaded.