If a company provides false or erroneous information to 6-NDFL, it may be fined. In this article we will look at common mistakes in 6-NDFL that can be corrected in 2018.

6-NDFL Errors when filling out

For what the organization sends to the tax office false information 6-NDFL, she faces a fine of 500 rubles. Penalties will be applied if the following conditions are simultaneously met:

• An error identified in the information led to arrears;
• The rights of workers were violated, for example the right to deduction.

First, let's look at the most common mistakes:

Salaries for June were reflected in the report for the 1st half of the year

The income of the second section of information 6-NDFL includes the amounts of the period in which the deadline for tax payment falls (Read also article ⇒). For example, a company pays salaries on June 30 and withholds taxes on the same day. Accordingly, the deadline for paying personal income tax is only July 3 and it needs to be included in the report only based on the results of nine months. However, if the organization has already included the June salary in the report for the first half of the year, then there is no need to submit an update. This is due to the fact that personal income tax is neither underestimated nor overestimated. But when the report for nine months is compiled, the salary for June no longer needs to be indicated. Otherwise personal income tax amount will be doubled, which will lead to arrears.

Important! If the June salary was included in the calculation of 6-NDFL for the half-year, then an update is not submitted, and when preparing the calculation for 9 months, the June salary no longer needs to be included.

Let us now look at the situation when sick leave or vacation pay is paid on June 30. In this case, the accountant must include them in the second section of the report for the first half of the year. Personal income tax on such payments must be transferred strictly before the end of the month. Even if they are paid on the last day of the month, you need to have time to transfer personal income tax. In this case, the tax payment deadline is not postponed and if the company decides to pay it only in July, it will be charged a fine of 20% of this tax.

Financial assistance is not fully reflected

At the same time, the organization will not be fined, even if it did not indicate financial assistance in the amount of the limit. Since this will not have an impact on the tax calculation, it is important that there are no discrepancies between the 2-NDFL certificate and the 6-NDFL calculation. Thus, if financial assistance is indicated in 6-NDFL, then it must be indicated in the certificate.

Important! Financial assistance must be indicated both in the 2-NDFL certificate and in the 6-NDFL calculation.

The second section was divided by rates

The second section should not be broken down by income depending on the size of the bet. All income is indicated in chronological order, and at what rate the tax is withheld from this income does not matter.

However, if in the report the accountant divided not only the first section, but also the second, depending on the rate, the clarification is not submitted. This error is simply a data processing error. There is no penalty for this, since there is no false information in the calculation.

The employee brought the deduction notice in the middle of the year

In this case, the accountant will have to recalculate personal income tax from the beginning of the year. However, it is still not necessary to submit an updated calculation for 6-NDFL. Recalculation of tax is not an error, so next time you will need to show the deduction amount on line 030, and the returned tax on line 090.

Important! If an organization is forced to recalculate personal income tax, then the updated 6-personal income tax calculation does not need to be submitted.

Let's take a closer look at an example:

Employee in June 2017 brought a notice to the accounting department property deduction in the amount of 1,500,000 rubles. Before this, the employee’s accrued salary amounted to 200,000 rubles, personal income tax was withheld from this amount in the amount of 26,000 rubles. After the accountant recalculated, the entire personal income tax turned out to be overpaid. The entire overpayment was returned to the employee. For the next month, the employee was credited with 40,000 rubles, but the tax was not withheld. Let's look at how to fill out the 6-NDFL calculation:

Line 020 – 240,000 rubles;

Line 070 and 090 – 26,000 rubles.

Paid extra vacation pay

Let's take a closer look at the example:

On March 25, the employee was accrued vacation pay in the amount of 25,000 rubles, personal income tax on vacation pay is 3,250 rubles. On April 10, the employee had a recalculation of vacation pay, after which it turned out that he needed to pay another 2,000 rubles, VAT on this amount was 260 rubles. Let's look at how to reflect this in the half-year calculation:

The additional paid amount of vacation pay is indicated in a separate block on lines 100-140; the first section includes the amount of vacation pay taking into account the additional payment.

6-NDFL Errors in the first section

The first section must contain information on all amounts of accrued income, as well as accrued and withheld tax. The indicator is indicated on an accrual basis from the beginning of the year. At the same time, the most common mistakes when filling out this section are the following:

• The first section is not filled out with an accrual total;
• Line 020 includes income that is not subject to personal income tax;
• Line 070 includes the tax that will be withheld in the next reporting period. This error may occur if you specify Personal income tax salaries accrued in one period, payment of which will only be in the next period;
• Line 080 indicates the tax for which the obligation to withhold and transfer has not yet occurred;
• Line 080 indicates the difference between the accrued and withheld tax.

6-NDFL Errors in the second section

In the second section of the calculation, you should indicate the dates of receipt of income by individuals, as well as the dates of tax withholding. Moreover, this section indicates only transactions for the last three months. For example, if the calculation is filled out for 2017, then the second section should contain information on transactions for October, November and December of this year. If you fill out the indicators in this section on a cumulative basis, this will be a gross violation.

When filling out lines 100 – 140, the most common error is the following: the date of actual receipt of income, the date of deduction of income and its transfer are incorrectly indicated.

Tax on the employee's income is withheld on the date of actual payment. This rule applies to any type of payment, except income in kind or in the form of financial benefits. Suppose that the salary for November was paid on the last day of the month, then the second section should contain transactions for the following dates:

• Line 100 – as of November 30;
• Line 110 – as of November 30;
• Line 120 – for December 1.

Conclusion

Thus, not all errors in the calculation of 6-NDFL require correction. The accountant should especially pay attention to the date of accrual of income, the date of tax withholding and transfer to the budget. The most common mistakes when filling out 6-NDFL are associated with confusion about these dates. For example, in line 120 of the second section of the calculation, indicate the date no later than the deadline for transferring the tax to the budget. The deadline for salary is the day after payment; for sick leave, it is the last day of the month in which the sick leave was paid.

Let us remind you that errors found by tax authorities in 6-NDFL are subject to a fine of 500 rubles. In addition, these errors must be corrected within 5 business days. And if the organization does not meet the deadline with the corrections, it faces a fine of 5,000 rubles.

Legislative framework

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Form 6-NDFL was approved at the end of 2015, and not all accountants have yet understood the specifics of its use. It is required to be submitted, and a fine will be imposed for late submission of 6-NDFL, as well as for errors in filling out. How much money you will have to pay for being late and in what cases you will be able to avoid punishment will be discussed further.

An organization may be charged the following fines related to problems when submitting 6-NDFL:

• 1,000 rub. for partial and/or full month of delay (according to clause 1.2 of Article 126 of the Tax Code of the Russian Federation);
• 500 rub. for incorrect information provided in this document.

Late delivery is punishable not only by monetary loss for the organization. According to the Code of Administrative Offenses of the Russian Federation (Article 15.6), the tax office can fine the director up to 500 rubles for violation. Inspectors have the right to block the account of a company or individual entrepreneur.

When calculating the fine for errors, tax authorities will not charge 500 rubles. for each false information. The fine is provided for by the fact of detection of errors in 6-NDFL. For example, they can be punished for:

• incorrectly specified personal data of the payer;
• numerical or spelling errors when writing your name;
• errors in calculations.

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Fortunately, according to clause 2 of Art. 126.1 of the Tax Code of the Russian Federation, when submitting an adjustment, that is, an updated calculation, you can avoid punishment. An update on 6-NDFL is sent for the reporting period for which an error was made in the calculation. Moreover, if an error was made in the first quarter, and the calculation for the half-year has already been submitted and a discrepancy is discovered, then an adjustment must be made for both periods.

Filling out the corrective calculation does not differ from the usual one, except in one indicator. When drawing up the primary form, “000” is indicated in the “Adjustment number” line, and “001” is indicated when making the first adjustment calculation. If it is necessary to make corrections again, then “002” is entered... And so on until error-free submission:

Examples of situations with fines, whether they can be avoided

Let's look at examples of collecting fines for 6-personal income tax.

Example 1. Penalty for late delivery

Let’s say the company submitted its accounts for the half-year on August 15, 2016, while deadline The deadline is August 1, 2016, since July 31 is a Sunday.

It turns out that the delay is one less than a month, and the organization will be fined 1000 rubles. The violation report will be drawn up 10 days after the document is submitted, so the tax agent will receive a decision on the fine at the end of August - September. By the way, in 2017, half-year payments must be submitted on July 31, since this is a working day.

Example 2. Penalty for failure to submit

Let's assume the company is temporarily out of business. Tax officials demanded that I bring a blank form and punished me for failure to submit my calculations. Is this legal?

Such questions arise from accountants whom fined directors turned to for advice. According to the letter of the Federal Tax Service dated May 4, 2016. No. BS-4-11/7928@, inspectors do not have the right to demand reporting if the company did not pay income to individuals. Therefore, you can challenge the fine with the Federal Tax Service. If they refuse, then go to court.

In principle, to protect yourself from litigation, lawyers recommend sending a “notice of non-filing” to the tax office. It is written arbitrarily, approximately as shown in the picture below:

Example 3. Penalties for errors

Let’s say that wages are calculated on December 31, while the money is issued on January 9 (taking into account that the salary is 20,000 rubles, personal income tax is 2,600 rubles). How to fill out line 070 so as not to be fined?

According to the letter of the Federal Tax Service dated July 1, 2016. No. BS-4-11/11886@, must be indicated as follows:

• line 020 - 20 000;
• line 030 - 2600;
• line 040 - 2600;
• line 070 - 0.

That is, in line 070 you need to write 0, since this is a tax withheld after the end of the year. And on the date of submission of 6-NDFL, the tax was collected. Based on previous year You should not fill out personal income tax withheld after the start of the new year.

You can receive a fine for calculating 6-NDFL in three cases:

1. The calculation was not submitted at all or was submitted but not on time.
2. The calculation was submitted, but there are errors in it.
3. The calculation was submitted, but in paper form, although it should have been electronic.

Let's tell you more about each case.

Fine for late submission of 6-NDFL in 2018

Let us remind you that tax authorities wait for the calculation until the last day of the month following the reporting quarter (first, second and third), and until April 1 based on the results of the past year.

For failure to submit or being late, tax authorities will fine you under paragraph 1.2 of Article 126 of the Tax Code of the Russian Federation. The fine will have to pay one thousand rubles for each month of delay, even if it is not a full month. If you were one day late, you paid a thousand rubles, if you were a month and one day late, you would be fined two thousand, etc.

In addition, a fine may be imposed on a company official under Article 15.6 of the Code of Administrative Offenses of the Russian Federation. Amount from 300 to 500 rubles.

And that's not all. If the tax authorities do not wait for the employer to calculate 6-NDFL within 10 days after the deadline, they have every right to block his current account. This right is given to them by clause 3.2 of Article 76 of the Tax Code of the Russian Federation. The money in the account will be frozen until the tax agent corrects himself and submits the report, or explains why he did not submit it.

It is possible that the employer did not make any payments to employees during reporting period, which means I didn’t have to submit the calculation, but the tax office received a fine for late submission. This happens, for example, if the organization has separate division, but there are no employees in this department. In this case, you just need to send a letter to the tax authorities stating that there were no payments. Clause 5 of Article 101.4 of the Tax Code gives taxpayers the right to send their objections and supporting documents to the Federal Tax Service within a month from the date of receipt of the act.

It’s even safer not to wait for a fine and account blocking, but to send a letter with explanations to the Federal Tax Service in advance.

Sanctions for errors in calculating 6-NDFL

In this situation, the organization or individual entrepreneur will be fined under Article 126.1 of the Tax Code of the Russian Federation 500 rubles for one report.

This also results in an administrative fine for the manager from 300 to 500 rubles.

Sanctions can be avoided if you discover an error faster than the tax authorities and have time to correct it. To do this, you need to send an updated calculation as soon as you realize that you made a mistake.

Penalty for submitting 6-NDFL on paper

All others are required to report exclusively to electronic form. For violation of this rule, tax authorities fine you 200 rubles under Article 119.1 of the Tax Code. In addition, they may consider the report unsubmitted and fine you another thousand rubles for each month.

You will avoid sanctions if you generate a report in online accounting:

The tax calendar will remind you that it is time to prepare 6-NDFL;
. the electronic wizard will guide you through all stages of filling out the form and give you tips;
. You can send the finished form directly from your personal account - electronic signature we will release it for you free of charge;
. You will see the status of the sent calculation in personal account, and you can make changes in time if necessary.

Come to us, and let the traffic rule violators pay the fines.

Failure to submit the 6th personal income tax report on time may result in unpleasant consequences not only for the manager and owner, but also for the entire company. This may result in account blocking and penalties. And this will lead to a stoppage of activities due to the inability to produce non-cash transfers and pay bills. How much is the fine for late submission of 6 personal income taxes?

Main violations

Organizations are required to submit a 6-NDFL report to the territorial tax authority. It contains summarized information about income individuals received for a certain period from a tax agent.

The law establishes sanctions for failure to submit or incorrect submission of reports under 6 personal income taxes.

Established only in cases where the organization hires employees with payment wages. If there are no employees, there is no personal income tax. There is no obligation to submit this report.

The form is filled out only according to the approved form, which should not be violated. Not only a fine is established for failure to submit 6 personal income taxes, but also a penalty for mistakes made.

All violations are divided into two main groups:

• The invoice was submitted late or not submitted;
• Mistakes were made.

Late delivery

The declaration is submitted based on the results of the 1st quarter, 6 months and 9 months. You must be on time by the last date of the reporting period. The annual calculation is submitted no later than April 1 of each year. The inspection will fine regardless of the period of delay. Even being a day late will have consequences.

To avoid penalties, it is important to submit reports on time, avoiding delays

The fine for 6 personal income taxes not submitted on time depends on the length of the delay. If the delay is less than a month, the organization may be fined 1,000 rubles. For the next month of delay, the amount increases by another 1000 rubles. According to Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, the director is assessed a penalty in the amount of 300-500 rubles for submitting a report on time.* Judgment not required.

Pay attention! Inspectorate employees begin counting the delay from the next day after the deadline for settlements.

Penalty for failure to submit

If legal entity failed to provide reporting, various liability options may apply. The fine for late submission of 6 personal income taxes in 2018 is set at 1,000 rubles per month of delay.*

This responsibility arises both in case of failure to submit, and in case of delay in submitting reports.

Penalty for mistakes made

It is necessary to carefully fill out the reports, checking with real documents

Punishment is also provided in cases where an incorrect report with errors and inaccuracies is submitted. According to paragraph 1 of Art. 126.1 of the Tax Code of the Russian Federation, the fine for false information in 6 personal income taxes is 500 rubles.

It doesn't matter how many errors are found. Penalties are established not for each discrepancy, but for their very fact. If the taxable person himself identified inaccuracies and decided to clarify the calculation, he will not have to pay a fine.

Established deadlines

Reporting is provided within the following deadlines:

• The last day of the month following the reporting period, if we are talking about a quarterly period;
• April 1 of the following year, which follows the reporting year.

As a result, the presentation quarterly report depends on the number of days in a particular month, and the annual one remains unchanged. If the time to submit a report falls on a weekend or holiday, it is postponed to the next business day. In 2018, there will be no penalty for failure to submit 6 personal income taxes on time if you adhere to the following periods:

• 05/03/2018 for the 1st quarter;
• 07/31/2018 for 6 months;
• 10/31/2018 based on the results of 9 months.

When is a violation detected?

It is important to understand in what cases the tax authorities consider the report not submitted:

• Submission after the specified deadline;
• Failure to surrender in the presence of such an obligation.

Unreliability of information is considered a violation. A fine for failure to submit 6 personal income taxes is inevitable if the error is not corrected before it is identified by the inspector. It is also a violation to provide zero reporting, and incorrect choice of media. Only those employers who have no more than 25 employees can submit a paper report. Others can submit reports only in electronic format.

Common mistakes

It is important to fill out the report correctly, avoiding common mistakes

The inspection regularly submits reports containing similar inaccuracies. Experts identify the following common mistakes:

• Line 20 reflects the actual amount of payments to employees, not payments and benefits;
• Line 30 reflected non-taxable payments related to the category of property and social deductions(providing child benefits);
• Line 70 reflects the amount of personal income tax withheld as of the reporting date (if the amount of salary for May is entered when it is actually issued in June, an explanation must be provided);
• Line 100 indicates the date of receipt of income according to the code, and not the actual day of issue cash(a separate clarifying document is drawn up to explain the situation);
• Line 120 indicates the amount of payroll By personal income tax payment(accountants often confuse this day with the deadline under the Tax Code).

As a result of the desk audit, additional violations are revealed. The numerical indicators of deductions from line 030 cannot exceed the parameters from line 020. And the numerical indicators of deductions from line 070 cannot exceed the actual annual parameter of the transferred tax.

Pay attention! If clarifying documents are provided, the inspector must check them for possible inaccuracies and errors. Therefore, the data in the report and the information provided must match. If an explanation is made, the responsible specialist from the accounting department must indicate for what reasons the changes were made.

How much will you have to pay?

The amount of the penalty depends on the type of violation and is established as follows*:

• Fines for late 6 personal income tax and unsubmitted reports are set at 1000 rubles per month of delay, even if it is not complete. If the delay exceeds 10 working days, the company's current account is blocked.
• For unreliable information, the employer is punished with a fine of 500 rubles for each such report.
• An administrative sanction of 300-500 rubles may be applied to an official.

Just a note. For different types fines have their own KBK. For administrative penalties, KBK 182 1 16 03030 01 6000 140 is used. In other cases, KBK 182 1 16 03010 01 6000140 is used. In the case of an erroneous and timely transfer, the fine cannot be considered unpaid, but the inspector must be informed about this.

Thus, for failure to submit reports, not only fines are established for late 6 personal income tax, but also an administrative penalty for the employer. A more serious problem is the possible blocking of the company's account, which may affect the suspension of payments to other organizations.

*Fine rates are current as of June 2018.

Since 2016, all organizations have touched new reporting. This form raised a lot of questions.

Form 6-NDFL is a document reflecting all accruals and payments of income tax. She has certain deadlines submission to the tax office and sanctions for violation of this procedure. The penalty for late submission of 6-NDFL is also prescribed in the Tax Code.

What fines does it provide? tax office for unscrupulous payers? And do they exist at all, since the reporting is new?

Unfortunately, there is a penalty for late submission of 6-NDFL. What do the tax inspectorate fine for?

Tax authorities can prosecute and impose a fine for 6-NDFL in three cases:

• No reporting was provided at all.
• Form 6-NDFL was submitted late.
• The form was submitted with errors.

The fine amounts may also vary. According to the Tax Code of the Russian Federation (clause 1.2 of Article 126), if an organization or tax agent ( individual entrepreneur) did not submit 6-NDFL reports on time, then the fine starts from minimum amount 1,000 rubles for each month of unsubmitted reports.

If an organization has not submitted 6-NDFL for the entire year, then the penalties will be:

• February - 1,000 rubles.
• March - 1,000 rubles.
• April - 1,000 rubles.
• May - 1,000 rubles.
• June - 1,000 rubles.
• July - 1,000 rubles.
• August - 1,000 rubles.
• September - 1,000 rubles.
• October - 1,000 rubles.
• November - 1,000 rubles.

That is, every month 1,000 rubles are imposed. If the reporting is overdue by months and 1 day, then the total fine will be 12,000 rubles.

How to pay if the delivery is late

• KBK for payment of a fine under 6-NDFL — 182 1 16 03010 01 6000 140.

In addition to fines on the organization or tax agent, fines may be imposed on officials. Either the manager or the chief accountant organizations. In this case, fines are provided in the amount of 300 rubles to 500 rubles (Administrative Code of the Russian Federation, Art. 15, Part 1).

• KBC for payment of a fine official — 182 1 16 03030 01 6000 140.

• Individual entrepreneurs.
• Lawyers.
• Notaries.

Blocking accounts

There is another serious type of punishment. The tax authority has the right to block all current accounts of an enterprise or tax agent if the delay exceeds 10 days (Tax Code Art. 76, clause 3.2). In this case, all money movements are blocked, neither you will be able to pay, nor your counterparties will be able to transfer funds to you.

It will be cheaper to submit all reports on time and not expose the company to unnecessary expenses.

Since 6-NDFL is new form reporting, it happens that not everything is filled out correctly the first time. If you suddenly notice that a mistake was made after submitting the reports, how can you redo the document? And are fines imposed if an amendment was made to 6-NDFL?

Updated 6-NDFL or fines?

You noticed an error when filling out 6-NDFL when the reporting has already been submitted and the tax office has sent a letter demanding that you submit a “clarification”. What to do in this situation?

The declaration is filled out again, and in the “adjustment” field you need to enter the number 001 (if the adjustment is made for the first time). This way you can avoid fines.

But still this controversial issue, in which cases for 6-personal income tax penalties for errors are not imposed.

If a taxpayer has provided incorrect information in Form 6-NDFL, he or she faces a fine of 500 rubles.

Here it is not entirely clear which information is considered erroneous and which is unreliable. U tax code there is no such concept. Tax authorities may consider erroneous data unreliable and impose a fine. These could be errors such as:

• Incorrectly entered personal data of the payer.
• Arithmetic errors that lead to distorted data.
• Numerical or spelling errors when indicating the last name or first name.
• Errors when entering passport data.

How to avoid a fine

However, fines are not imposed when adjusting 6-NDFL if the organization has identified the error on its own, corrected all errors and sent the report again indicating the correction number.

Inaccurate information that was established by the tax authority may result in an exit desk audit, if a major error was discovered, such as payroll, income tax withholding. For minor errors, tax officials may call the tax authority and ask for clarification.

It is important to remember that if the 6-NDFL is not submitted on time, very large fines are imposed on the organization. Up to blocking current accounts.

This is the largest fine that the company faces. It is better for the company to submit reports on time. We remind you once again that the fines facing a company or tax agent start from 1,000 rubles.

And at the end, a detailed video about filling out form 6-NDFL: