We analyzed the requests from our users regarding the new 6-NDFL report and found out: all questions are related mainly to filling out section II.

Kontur.Accounting expert Natalya Potapkina examines controversial issues in the 6-NDFL report and tells how the report is filled out in the service.

Let's start with what section 2 looks like in form 6-NDFL in Kontur.Accounting. After this, we will move on to the analysis of questions in this section.

Controversial points in section 2 of form 6-NDFL

Let us note right away: filling out section 1 is not difficult, and the data in it is indicated on an accrual basis. Problems appear only when filling out lines 070, 080, 090, since the data overlaps with section 2.

About the cumulative total

From the procedure for filling out the report, approved by Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450@, it follows that the report is filled out on an accrual basis from the beginning of the year, including section 2. But the explanatory letters of the Federal Tax Service indicate that in section 2 you need to indicate data only for the last 3 months of the reporting period. When submitting a half-year report, this becomes important: section 1 will contain cumulative data from the beginning of the year, and section 2 will need to display data only for 3 months: April, May, June.

About what is not necessary to fill out

When filling out the report for the 1st quarter of 2016, it was not clear how to fill out section 2 if there were no payments during the last 3 months of the reporting period. The presence of this section was mandatory in the electronic report format, so it was necessary to fill out lines with zero income and tax values ​​and fictitious dates. The format has now been changed and Section 2 is not required to be completed. If there have been no payments for three months, section 2 should be empty.

About payment dates

There is no clear understanding of how and when (by what date) payments should fall into section 2.

In Kontur.Accounting, when the calculation is automatically filled out, the second section includes all payments accrued for 3 months, that is, those for which the date in line 100 falls in the last three months of the reporting period. The Federal Tax Service allows not to include in section 2 payments for which the date in line 110 is not included in these 3 months. For example, a salary for June paid in July.

We believe that this type of filling, in which section 2 includes all payments accrued for 3 months, is simpler and more transparent. In this case, the data in section 2 coincides with the data in section 1 and 2-NDFL, and users do not have additional questions about filling out lines 070, 080, 090 in section 1. And since the filling procedure and format of the electronic report do not provide for any restrictions, such filling is also considered correct.

Therefore, for transparency and ease of filling out 6-NDFL, we recommend that you first pay wages for the last month of the reporting period, withhold and transfer personal income tax, and then submit the report. In Kontur.Accounting, all data in the report will be filled in automatically.

About repeated payments

The filling order does not record the fact that if lines 100-140 for a specific payment fall into the second section of the report for one reporting period, they no longer need to be included again in the report for the next reporting period. For example, if the salary for March, paid in April, has already been reflected in the second section of the report for the 1st quarter, then the same data does not need to be included in the report for the half year. We asked the Federal Tax Service employees about this and received confirmation. There is no official clarification on this issue yet, but we hope to receive it before the start of the reporting period.

About filling out a report when returning personal income tax

Difficulties arise with how to show the tax refund to the payer in the 6-NDFL report. What exactly is considered a return is also not clear. For example, is a negative tax amount resulting from a tax recalculation considered a refund? This situation may occur when providing deductions.

We have a conditional employee, his part-time salary is 5,000 rubles. He has a deduction for a child of 3,000 rubles, but in January the deduction was not issued. It was provided in February immediately for 2 months, and the excess tax withheld was returned to the employee.

January: salary 5,000 rubles, personal income tax = 650 rubles (no deduction provided)
February: salary 5000 rubles, personal income tax = (10000 - 6000) * 13% - 650 = -130 rubles (2 deductions provided)
March: salary 5000 rubles, personal income tax = (15000 - 9000) * 13% - 520 = 260 rubles

It is not clear whether to fill out a refund in the amount of 130 rubles in line 090 of section 1 in this case? Or in line 070 indicate 780 rubles (650 - 130 + 260) already taking into account the refund? How to fill out section 2 in this case?

At the moment, in the described case, in Kontur.Accounting, line 090 is not filled in; the recalculation is taken into account in line 070.

About the calculation of personal income tax from intersettlement payments

When calculating tax on payments during the inter-calculation period (for example, from vacation pay), it is not clear how to take these deductions into account. They are provided for the month as a whole, and when calculating only vacation pay at the beginning of the month, it is not yet clear whether they can be provided. This can lead in some cases to problems in filling out 6-NDFL.

On January 10, the employee was paid vacation pay in the amount of 10,000 rubles, a deduction for a child of 3,000 rubles was not provided, and personal income tax was withheld in the amount of 1,300 rubles (that is, 10,000 * 13%). At the end of the month, the salary was calculated in the amount of 1000 rubles, the tax was calculated as an accrual total, taking into account the deduction for the month as a whole

Personal income tax on all income = (11000 - 3000) * 13% = 1040 rubles.

In general, the tax for the month turned out to be less than what was already paid on vacation pay. We reflect this in the reporting:

In section 1, the value in line 040 is equal to the value in line 070 = 1040 rubles.

In section 2:

Vacation pay lines:
line 130 - write 10000
line 140 - write 1300

Salary lines:
line 130 - write 1000
line 140 - write -260

However, in the form of negative values ​​and conversions are not provided. This situation was not visible in 2-NDFL, since there is no monthly tax calculation, especially for individual payments. In 6-NDFL, this situation arose, but it is not clear how to properly handle the “cons”. There have been no explanations regarding this situation from the Federal Tax Service yet.

Therefore, when filling out a report in our service, we recommend changing the amount of vacation pay tax in Section 2 so that the salary tax is not negative. In our case, we need to change 1300 to 1040.

Important: Form 6-NDFL will change

It is already known that the Federal Tax Service plans to optimize the filling out of form 6-NDFL. The Foundation’s specialists are developing changes to the form itself, the order of its completion, and making changes to the electronic format. The text of the amendments has not yet been published; until May 27, the department is waiting for proposals to improve the form.

We hope that after the changes, filling out the report will be simpler and clearer, and controversial issues will be resolved. If you have any questions, write to us. We will try to help!

Form 6-NDFL was introduced in 2016, but still raises questions about its completion. And all because you need to take into account many details. Let's figure out what kind of insidious document this is.

6-NDFL is a report that declares information about: the amounts of income received by individuals; calculated and withheld personal income tax amounts; dates of actual receipt of income; dates and deadlines for withholding and transferring tax for the reporting period as a whole for the organization (separate division).

Who should submit 6-NDFL?

The obligation to submit a 6-NDFL report arises for all tax agents who pay income to individuals. Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers, and separate divisions of foreign organizations in the Russian Federation are recognized as tax agents.

Do I need to submit zero 6-NDFL?

As long as payments are not made to individuals and taxable income is not accrued, i.e. all indicators of the 6-NDFL report are equal to “zero”, the obligation to submit 6-NDFL does not arise. There is no need to submit a “zero” 6-NDFL report. But, if you decide to play it safe and submit a “zero” report, the Federal Tax Service is obliged to accept it from you (Letter of the Federal Tax Service dated May 4, 2016 N BS-4-11/7928@).

It is worth considering that if you made income payments to individuals in the period from the 1st to the 3rd quarter, and in the 4th quarter the income was not accrued and no payments were made, then the obligation to submit 6-NDFL for the 4th quarter remains, because “Section 1” of the declaration is filled out on a cumulative basis (Letter of the Federal Tax Service dated March 23, 2016 N BS-4-11/4958@).

Reporting period and deadlines for submitting 6-NDFL

The reporting period for submitting 6-NDFL is a quarter. The following deadlines for submitting the report have been established:

Methods for submitting 6-NDFL

The 6-NDFL calculation can be submitted both electronically via telecommunication channels and on paper, if the number of people who received income in the tax period (per year) does not exceed 25 people.

Where to submit 6-NDFL?

You need to submit your 6-NDFL calculation to the Federal Tax Service at your place of registration. For organizations this is the location, and for individual entrepreneurs this is the place of registration. If the organization has an OP, then the calculation is submitted at the place of registration of each OP.

How to prepare and where to submit 6-NDFL for organizations that have an OP?

If an organization has an OP, then the 6-NDFL report is compiled separately for each registered OP (for each checkpoint), even if several OP are registered with the same Federal Tax Service. Accordingly, all reports on OPs are submitted to the place of registration of the relevant OPs.

Which income should be reflected in 6-NDFL and which not?

In 6-NDFL, you need to show all income from which personal income tax is subject to withholding as tax agents. Income that is only partially taxed must also be included in the calculation. For example, this could be income in the form of material assistance or the value of gifts, for which there is a limit of 4,000.00 rubles per year, because the total value of such income may exceed the non-taxable minimum during the year. The following income does not need to be included in the calculation of 6-NDFL:

1. Income that is completely exempt from personal income tax.

2. Income of individual entrepreneurs, notaries, lawyers, and other persons engaged in private practice.

3. Income listed in paragraph 1 of Art. 228 Tax Code of the Russian Federation. For example, this could be income from the sale of property owned by an individual.

4. Income of residents of other countries that are not taxed in the Russian Federation by virtue of international treaties.

The structure of 6-NDFL and the procedure for filling out the calculation according to form 6-NDFL

Form 6-NDFL was approved by Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/450@ and includes the following sections:

1. Title page;

2. Section 1 “Generalized indicators”;

3. Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

The calculation in form 6-NDFL is completed on the reporting date, that is, on March 31, June 30, September 30, December 31 of the corresponding tax period. To fill out the Calculation in Form 6-NDFL, information from tax registers for personal income tax is used.

The procedure for filling out the title page of form 6-NDFL

Filling out the Title Page, as a rule, does not raise any questions. Everything here is quite simple, without any special features. You will need to fill in the following lines:

1. Line “TIN” and “KPP”;

2. Line “Adjustment number”;

3. Line “Submission period (code)”;

4. Line “Tax period”;

5. Line “Submitted to the tax authority (code)”;

6. Line “At location (accounting) (code)”

7. Line “Tax agent”;

8. Line “Form of reorganization (liquidation) (code)”;

9. Line “TIN/KPP of the reorganized organization”;

10. Line “Code according to OKTMO”;

11. Line “Contact phone number”;

12. Line “On ___ pages with attached supporting documents or copies on ___ sheets”;

13. Line “I confirm the power of attorney and the completeness of the information specified in the calculation”;

14. Line “Signature_____ Date”;

15. Line “Name of the document confirming the authority of the representative.”

Almost all of these elements of the declaration are familiar and filling them out will not be difficult. Let's pay attention to just a few of them.

Filling out the Title Page of the 6-NDFL Report for the entire organization, without OP

If you are preparing the 6-NDFL calculation as a whole for an organization that does not have an OP, then everything is simple.

In the “TIN” and “KPP” line, you indicate the TIN and KPP of your organization.

In the Line “Submitted to the tax authority (code),” indicate the code of the Federal Tax Service with which your organization is registered.

In the “OKTMO Code” line, indicate the OKTMO code of your organization.

Filling out the Title Page of Report 6-NDFL for OP

When drawing up the OP Report, you will need to pay attention to filling out the following lines of the Declaration Title Page.

In the “TIN” and “KPP” line, you indicate the TIN of your organization and the KPP of your OP.

In the Line “Submitted to the tax authority (code),” indicate the code of the Federal Tax Service with which your OP is registered.

In the Line “At the location (accounting) (code)” you must indicate Code “220” “At the location of a separate division of the Russian organization.”

In the “Tax Agent” line, indicate the name of your organization.

In the “OKTMO Code” line, indicate the OKTMO code of your OP.

Filling out the Title Page of Report 6-NDFL for a closed OP

How to fill out the Cover Page of the Report on a closed OP depends on the moment you submit 6-NDFL - before the OP is deregistered with the Federal Tax Service or after.

If you submit a report before the OP is deregistered, then nothing changes when drawing up the report. You fill it out as a regular report on an OP and submit it to the Federal Tax Service at the place where this OP is registered.

If you submit a report after deregistration of the OP, then you will need to submit this report to the Federal Tax Service at the place of registration of your parent organization and when drawing up the report, pay attention to filling out the following lines of the Declaration Title Page.

In the “TIN” and “KPP” line, you indicate the TIN of your organization and the KPP of your closed OP.

In the Line “Submitted to the tax authority (code),” indicate the code of the Federal Tax Service where your parent organization is registered.

In the Line “At the location (accounting) (code)” you must indicate Code “213” “At the place of registration as the largest taxpayer” or “214” “At the location of the Russian organization that is not the largest taxpayer.”

In the “Tax Agent” line, indicate the name of your organization.

In the “OKTMO Code” line, indicate the OKTMO code of your closed OP.

The procedure for filling out Section 1 of form 6-NDFL

Section 1 of the calculation includes income, deductions and taxes on them as a whole for the organization (OP) for a total of 1 quarter, half a year, 9 months, a year on a cumulative basis from the beginning of the year.

Section 1 can be divided into 2 blocks. Block 1 is lines 010-050 and Block 2 is lines 060-090. Block 1, namely lines 010-050, are filled out separately for each personal income tax rate (if there were payments taxed at different personal income tax rates). But Block - 2, namely lines 060-090, are filled out once, for the entire organization (OP), without detailing personal income tax rates.

Line 010 “Tax rate, %”

This line indicates the personal income tax rate.

Line 020 “Amount of accrued income”

This line reflects the amount of income received by individuals at the rate specified in “Line 010”, if their actual receipt falls on the corresponding reporting period for which the 6-NDFL calculation is made.

The most common mistake when filling out this line is the fact that many people use accounting data to fill out this line, but they need to focus on tax registers.

For example, income under PP is recognized in the period in which it is accrued, but income under civil and gas agreements is recognized in the period in which they are paid. Therefore, to correctly fill out “Line 020”, it is important to correctly determine the date of actual receipt of income. Below is a list of main incomes indicating the date of their actual receipt.

Accordingly, to fill out “Line 020” you need to focus not on the date of accrual of income, but on the date of its actual receipt, which does not always coincide.

Table 1

No. PP	Type of income	Date of receipt of income	Tax withholding date	Tax payment deadline
	Salary (salary)	Last day of the month	Day of actual salary payment
	Advance paid on the last day of the month or later	The last day of the month for which the advance was paid	Day of actual payment of Advance	Next business day after payment
	Monthly production bonus	Last day of the month for which the Prize is awarded	Day of actual payment of the Prize	Next business day after payment
	Quarterly production bonus	Date of payment of the Prize	Date of payment of the Prize	Next business day after payment
	Annual production bonus	Date of payment of the Prize	Date of payment of the Prize	Next business day after payment
	Non-production bonus	Date of payment of the Prize	Date of payment of the Prize	Next business day after payment
	Rewards under GPC agreements	Reward payment date	Reward payment date	Next business day after payment
	Vacation pay	Vacation pay date	Vacation pay date	Last day of the month in which Vacation Pay was paid
	Sick leave	Sick leave payment date	Sick leave payment date	Last day of the month in which sick leave was paid
	Financial assistance	Income payment date	Income payment date	Next business day after payment
	Income in kind, if there are other payments to this employee	Income payment date		Next business day after payment
	Income in kind, if no other payments were made to this employee	Income payment date
	Compensation for unused vacation	Income payment date	Income payment date	Next business day after payment
	Income in the form of material benefits from % savings	Last day of the month	The day of actual payment of any income	Next business day after payment
	Dividends	Dividend payment date	Dividend payment date	Next business day after payment

Line 025 “Including the amount of accrued income in the form of dividends”

In this line you need to indicate the amount of dividends that were paid in the current reporting period, taxed at the rate specified in “Line 010”. This amount is informationally highlighted as a separate line, but is included in the total amount of accrued income shown on “Line 020”.

Line 030 “Amount of tax deductions”

Here it is necessary to reflect all deductions that are presented to individuals for the reporting period for the income indicated in “Line 020”. These can be standard, property, social and investment tax deductions. Also, on “Line 030” you need to show amounts that reduce the tax base and non-taxable amounts for income exempt within certain limits. For example, 4,000.00 rub. from gifts received by employees.

Line 040 “Amount of calculated tax”

On “Line 040” you need to indicate the total amount of personal income tax, which was calculated from the income indicated in “Line 020” and at the rate indicated in “Line 010” for the corresponding reporting period.

Line 045 “Including the amount of calculated tax on income in the form of dividends”

For information, you need to indicate the amount of personal income tax that was accrued on the dividends paid specified in “Line 025” and at the rate specified in “Line 010” for the corresponding reporting period.

Line 050 “Amount of fixed advance payment”

This line is filled in only if there are foreign workers who work under a patent.

In this case, here you will need to indicate the total amount of fixed advance payments for personal income tax, by which you reduce the tax of all foreign workers working on a patent.

After you have filled out Block 1, namely lines 010-050 for all bets, you can start filling out Block 2, namely filling in lines 060-090.

Line 060 “Number of individuals who received income”

Here, indicate the total number of employees to whom you paid income during the corresponding reporting period.

Do not include employees who did not receive taxable income in this indicator. If during the reporting period the same person was admitted twice, i.e. was hired, then fired and then hired again, it must be indicated once.

Line 070 “Amount of tax withheld”

On “Line 070” you need to indicate the amount of tax withheld during the reporting period at the time of payment of income. The fundamental difference between the indicators of Lines 040 and 070 is that “Line 040” indicates the amount of personal income tax on income received but not paid, and “Line 070” indicates the amount of personal income tax on transferred income. Those. these indicators may take unequal values. For example, personal income tax, which is withheld from the salary for December in January, is not reflected in “Line 070” of the calculation of 6-NDFL for the year, but is included in “Line 070” of the calculation of 6-NDFL for the 1st quarter of the next year.

Line 080 “Amount of tax not withheld by the tax agent”

On this line you need to indicate the amount of personal income tax that has been calculated but not withheld. For example, if the income was paid in kind and no other payments were made. Those. These are the tax amounts for which you must submit Certificate 2-NDFL with sign “2”.

You do not need to show income that you will retain in subsequent reporting periods on this line. For example, “Line 080” of Report 6-NDFL for the 1st quarter does not indicate the amount of personal income tax from the salary for March, which will be withheld in the 2nd quarter.

Line 090 “Tax amount returned by the tax agent”

Here we indicate the total amount of tax returned to the individual by the tax agent.

The procedure for filling out Section 2 of form 6-NDFL

Section 2 of Form 6-NDFL directly provides information on income payments made to individuals for the corresponding reporting period, namely the dates of actual receipt of income, the date of tax withholding and the deadline for transferring the withheld tax.

Section 2 reflects transactions for the reporting period for which the 6-NDFL calculation is made. The report for the 1st quarter reflects payments for the period January-March.

The half-year report reflects payments for the period April-June.

The report for 9 months reflects payments for the period July-September. The annual report reflects payments for the period October-December.

At the same time, the guideline for including a specific payment in a particular reporting period is the deadline for transferring the withheld tax.

If this deadline has not yet arrived, then there is no need to include this payment in Section 2. For example, salary for March was paid on March 31st. The deadline for paying personal income tax for this payment is April 1. Despite the fact that the payment of income itself was made in the 1st quarter, this income will need to be reflected in Section 2 of Report 6-NDFL in the 2nd quarter, because The deadline for personal income tax transfer is the 2nd quarter.

For each payment of income in favor of individuals, you must fill out a separate Block of lines 100-140. To do this, for each payment you need to determine:

1. “Date of actual receipt of income” - line 100;
2. “Date of tax withholding” - line 110;
3. “Tax payment deadline” - line 120;

Income for which all three dates coincide must be combined into one Block of lines 100-140.

Line 100 “Date of actual receipt of income”

Here you need to indicate the date of actual receipt of income reflected on “Line 130”. This is the date on which income is subject to inclusion in the personal income tax base.

Each type of income has its own date. The main types of income and the dates of their actual receipt are presented in column 2 and column 3 of Table 1, respectively.

Line 110 “Tax withholding date”

This reflects the date of tax withholding from the amount of income actually received, reflected on Line 130. As a rule, this date coincides with the date of payment of income, i.e. with the date of actual transfer of funds (payment from the cash register or receipt of income in kind) in favor of an individual. But there are exceptions (SEE column 4 of Table 1).

Line 120 “Tax payment deadline”

In “Line 120” you need to indicate the deadline for paying the withheld personal income tax on the income indicated on “Line 130”. As a rule, this is the next business day after income is paid. If this day falls on a holiday or weekend, the deadline for personal income tax payment is postponed to the next working day.

But there are incomes for which the deadline for transferring personal income tax falls on a date other than the next day. For example, personal income tax on vacation pay. The deadline for transferring personal income tax on such payments is the last day of the month in which these vacation pay payments were made.

More detailed information about the deadlines for transferring personal income tax for a specific type of income can be found in column 5 of Table 1.

Line 130 “Amount of income actually received”

In this line you must indicate the amount of paid income (including personal income tax) received (to be included in the tax base for personal income tax) as of the date specified in “Line 100”.

Line 140 “Amount of tax withheld”

Here you need to indicate the amount of tax withheld from the income paid, indicated on “Line 130” as of the date indicated on “Line 110”.

The amount of “Line 140” may not coincide with the amount indicated on Line “070”. Firstly, due to the fact that Section 1 is filled in with a cumulative total from the beginning of the year, and Section 2 only for specific 3 months. Secondly, this amount may not be the same starting from the 1st quarter.

Let's consider this example. The salary payment was made on March 31, respectively, the tax withholding date falls on the 1st quarter, and therefore, according to line 070 of Section 1, we must reflect the personal income tax on this amount in the 1st quarter. But, since the deadline for paying this tax is April 1, then according to “Line 140” of Section 2 we will have to reflect this personal income tax amount in the 2nd quarter.

When it is not possible to withhold personal income tax, zeros must be entered in lines 110, 120 and 140. For example, this situation is possible when income is paid in kind, in the absence of other payments in favor of this person.

Also, zeros are entered on these lines even if there is no need to withhold tax. For example, when the amount of deductions exceeds the amount of income received.

Budget formation occurs thanks to the timely receipt of taxes. One of the direct sources is personal income tax. For correct calculation, it is important to know that section 1 of the personal income tax report 6 is submitted on an accrual basis. After the changes made to the tax code, many people have questions about the correctness of filling out the form, what and when is included in each section. In the article we will answer the main question: is it correct to fill out 6 personal income taxes with a cumulative total from the beginning of the year or not.

Filling rules

The main question of many accountants: is Form 6 of personal income tax filled out with an accrual total from the beginning of the year or not? It should be filled out with an increasing amount, although this does not apply to all sections. Let's take a closer look at the key features of the report.

The form is classified as a detailed data collection document. The design of the title page is similar to filling out any reporting document. Data about the payer, his registration address, taxpayer identification number and contact numbers are entered.

The form was approved on October 14, 2015 by the Order of the Federal Tax Service of Russia, which regulates the procedure for filling out 6 personal income taxes and the submission period. Subjects reported in the same way in 2016. Tax changes in the report form for 2019 are possible.

The calculation with an accrual result should be submitted to the tax organizations at the place of registration of business entities or the place of residence of the individual entrepreneur. If the enterprise includes branches, reports should be submitted at their location.

1st quarter

Filling combines data from accounting with increasing amounts quarterly. The first section includes taxes that were withheld from employees and persons working under contract agreements who receive additional income in the organization. Taxes transferred to budget funds are also subject to reflection with increasing results. Analytics for each employee should not be done. The general columns of the quarterly form are filled out only in the context of rates that took place during the period.

An important point is to fill out the section summary. In this column you need to put generalized tax indicators. Tax deductions are also filled in with one amount without analytics. For the 1st quarter, data with increasing amounts duplicate the amounts for the report lines.

For 1st half of the year

The report for the first half of the year summarizes the indicators with cumulative totals from January to June. In each organization, it is necessary to conduct analytics of accruals and deductions in the development tables of information for personal income tax 6 for the first half of the year with cumulative totals.

In separate accounting, all types of income are subject to accounting. Before you fill out 6 personal income taxes for the six months, you need to check the legality of applying tax deductions.

9 months

In personal income tax for 9 months, it is necessary to display information from the beginning of the year with an accrual result, taking into account all charges, deductions and tax deductions in accordance with the current legislation under this article. The first section should include data on taxes paid when making advance payments.
Filling out the nine-month cumulative form is similar to filling out the six-month form.

For a year

Before submitting your cumulative calendar year report, you must fully review all accruals, deductions, and application of deductions. In the case of corrective entries, explanatory notes must be submitted for each case for each reporting period from the beginning of the year. Reporting period: January 1 – the last day of the month in which income accruals were made.

Report form

The following requirements apply to the preparation of Section 1 of Report 6 with a cumulative total:

• Filling out must be done in full, which fully discloses information on the applicable rates;
• the number of employees of the organization, withheld tax deductions are indicated in total.

Separately, it is necessary to say about the features of calculating the number of employees of an organization in reporting. The calculation takes into account employees who worked at this enterprise in the calendar year.

In case of dismissal and rehiring within a calendar year, it is necessary to count employees only 1 time. When dismissing some and hiring new ones, both dismissed and newly hired individuals should be considered.

An example of filling out Form 6 Personal Income Tax.

• completion of 1 section of line 10 is required for each bet;
• information for line 20 about income must be taken from analytical registers, accumulation should be carried out from the beginning of the calendar year until the last day of the month for which the information is generated;
• Line 25 reflects dividends of the reporting period from the beginning of the year:
• deductions are entered in line 30 of the report in one amount;
• income taxes should be reflected in line 40;
• Cumulative taxes on dividends are entered on line 45;
• line 50 reflects fixed payments from the income of foreign citizens;
• the features of filling out line 60 about the total number of employees were discussed above;
• in line 70 it is necessary to reflect the total amount of taxes that must be withheld from the beginning of the year;
• tax not withheld on time is reflected on line 80 with an accrual total;
• line 90 – taxes returned from the beginning of the year.

Business entities that are recognized as taxable entities must submit Form 6 personal income tax with an accrual total. If the enterprise did not accrue wages, income under contract agreements, did not make payments, and therefore did not accrue taxes, there is no need to submit a report. This business entity is not recognized as a subject of taxation in the current period. You can send a letter to the tax office notifying you of a zero 6 personal income tax report.

If an error is made in the report for the first quarter, clarification must be submitted to the calculation of 6 personal income taxes for the six months and beyond, depending on the date of formation.

If accruals took place in at least one month of the calendar year, you must submit the form even if no transfers were made during the reporting period.

Personal income tax 6 is submitted to the regulatory authorities at the end of the quarterly period. The deadline for provision is the last working day of the month following it. If it falls on a weekend or holiday, the report is submitted on the first working day following it; for the annual form - April 2 of the following year.

Completing section 2

The second section indicates the dates of personal income tax accrual (p. 100), (p. 110) withholding for the quarter. In addition, it is necessary to fill in the last date established by law (page 120) for transferring taxes to the budget.

For the report for the first half of the year, in section 2 it is necessary to fill in only data for April - June; for the third quarter, July - September must be included.

Income that was received during the reporting period, but the deadlines for paying taxes and contributions did not arrive, should not be reflected in the form. They will be included in the period when taxes are transferred.

For example, if wages are due on the 29th, this tax will be withheld on September 30. Due to holidays, the transfer date is postponed to October 2. Consequently, both wages for September and taxes will be reflected only in the report submitted for 2019.

In the case of payment of wages in advance payments in the last month of the reporting period and full payment of labor and personal income tax in the next month, the total amounts of accruals and deductions must be reflected in section 2 only in the next reporting period. In the first section of the current report, only the amount of funds transferred from advance payments should be reflected in line 070.

These 2 sections should include information on completed operations, but no later than the deadline established by law.

You can independently check the correct completion of Form 6 of personal income tax with a cumulative total using control ratios.

Responsibility for 6 personal income taxes

A business entity is subject to administrative penalties if it provides false tax information or fails to submit a form on time. After 10 days of failure to provide 6 personal income tax, all tax authorities have the right to impose a ban on transactions on current accounts until the date of withholding personal income tax.

In addition to the main question, whether personal income tax is filled out on an accrual basis or not, it must also be said about the irregular accrual of income in the reporting period. If accruals occurred in at least one month during the calendar year, the form must be submitted by the end of the calendar year. In this case, only “Generalized information” will be filled in. In quarters when no accruals were made, when completing the second section, only the final columns equal to 0 are filled in. Many people forget about this; this is one of the most common mistakes.

Results

Finally, you need to remind you to fill out the report. The indicators of the first section 6 of personal income tax are taken into account on an accrual basis. It is important to correctly format the data in the second section, which takes into account the cumulative results of only the reporting quarter. Careful filling will help you avoid administrative penalties.

Calculation of the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL) is a document containing generalized information by the tax agent on all individuals who received income from him. The calculation according to Form 6-NDFL for the first half of 2018 is presented no later than July 31, 2018.

Filling out 6-NDFL in "1C: Salaries and Personnel Management 8" (ed. 3)

Formation of calculations according to form 6-NDFL in the program is carried out automatically. To correctly generate the calculation, it is necessary that the program contains:

• all income received by individuals during the tax period is reflected;
• information on the right to tax deductions (standard, professional, property, social, advance payments for personal income tax) has been entered and the actual deductions provided have been reflected;
• The amounts of calculated and withheld tax were calculated and taken into account.

When preparing information, you can use reports for analysis "Summary" certificate 2-NDFL, Tax accounting register for personal income tax, Control of personal income tax payment deadlines, Checking sec. 2 6-NDFL(chapter Taxes and fees – Tax and contribution reports).

The program contains a regulated report for drawing up calculations in form 6-NDFL 6-NDFL(chapter Reporting, certificates – 1C-Reporting) (Fig. 1).

To create a report in the workplace 1C-Reporting:

• enter the command to create a new instance of the report on the button Create;
• select in the form Types of reports report with title 6-NDFL and click on the button Choose.

In the start form, indicate (Fig. 2):

• organization (if the program maintains records for several organizations) for which the report is being compiled;
• the period for which the report is prepared;
• button Create.

Pay attention! If an organization has territorially separate divisions (not allocated to a separate balance sheet), then it must fill out the calculation in Form 6-NDFL separately for each separate division and submit it to the tax authority at the location of such divisions.

To generate a calculation for all registrations with the Federal Tax Service at once, select the checkbox Create for multiple tax authorities(Fig. 2). Next click on the link Tax authorities and select (check the box) the tax authorities with which the organization and separate divisions are registered and where the reports are supposed to be submitted. Click on the button Choose, and then on the button Create.

As a result, a calculation will be generated and filled out separately for each selected Federal Tax Service in form 6-NDFL. It is necessary to open and check the completion of each of the calculations.

In the calculation for a separate division, on the title page in the field, specify the code of the place of presentation of the calculation (according to Appendix No. 2 of the Procedure). At the location of a separate division of a Russian organization, the code “220” is indicated (Fig. 3). And at the location of a Russian organization that is not a major taxpayer, code “214” is indicated (previously code “212” was indicated).

If automatic generation is not used, then for the parent organization and each of its separate divisions it is necessary to create a separate copy of the calculation in form 6-NDFL, in which in the field Submitted to the tax authority (code) select the appropriate registration with the tax authority and generate a calculation using the button Fill in.

How to fill out the cover page of the 6-NDFL calculation

At the top of the title page in the box checkpoint the code for the reason for registration is indicated at the location of the organization or at the place of registration of the organization at the location of the separate division (Fig. 4). In the field TIN the identification number of the tax agent is indicated.

By default, it is considered that the primary calculation is made in form 6-NDFL, i.e. presented for the reporting period for the first time, therefore in the field Correction number the code is indicated 0 .

Fields Submission period (code) And Tax period (year) are filled in automatically according to the value of the period specified in the start form and the symbols of the periods in accordance with Appendix No. 1 to the Procedure for filling out the calculation. For calculations for the first half of 2018, the value “31” is entered.

In the field Provided to the tax authority (code) indicate the four-digit code of the tax authority with which the organization or separate division is registered and where it is intended to submit reports.

Field By location (registration) (code) the code of the place where the calculation is submitted by the tax agent is indicated (according to Appendix No. 2 to the Procedure for filling out the calculation in Form 6-NDFL).

When preparing the calculation by the legal successor in the field Form of reorganization (liquidation) (code) the reorganization (liquidation) code is indicated in accordance with Appendix No. 4 to the Procedure for filling out the calculation, and in the field TIN/KPP of the reorganized organization- TIN and KPP of the reorganized organization.

In the field OKTMO code the OKTMO code of the municipality in whose territory the organization or a separate division of the organization is located is indicated.

In the program, data such as OKATO, INN, KPP and tax authority code for organizations and their separate divisions allocated to a separate balance sheet are indicated in the directory Organizations(chapter Settings – Organizations). For structural divisions of organizations (which are not allocated to a separate balance sheet) are indicated in the directory Divisions(chapter Settings – Divisions).

The remaining indicators (name of the tax agent, telephone number, full name confirming the accuracy and completeness of the information) are filled in based on the data in the directory Organizations.

If the cells with any information about the tax agent are not filled in and cannot be filled in manually (not highlighted in yellow), this means that the corresponding data has not been entered into the information base. In this case, you need to add the necessary information, and then click on the button Update(button More – Update).

In the field Signature date The date the report was signed is indicated (by default, this is the current date of the computer).

Pay attention! The signature date indicated on the title page affects the automatic completion of the calculation in Form 6-NDFL, namely the completion of line 080 of section 1. Line 080 “Amount of tax not withheld by the tax agent” is filled in according to the program credentials determined as of the date of signature report.

Filling out Section 1 of the 6-NDFL calculation

Section 1 indicates the amounts of accrued income, calculated and withheld tax, generalized for all individuals. cumulative total from the beginning of the tax period at the appropriate tax rate.

If the tax agent paid income to individuals during the tax period that was taxed at different rates, then section 1 is filled out for each tax rate (as in our example) (except for lines 060-090) (Fig. 5).

Section 1 states:

• on line 010– the tax rate using which the tax amounts are calculated;
• on line 020– the total amount of accrued income (including tax) for all individuals for whom 6-NDFL is filled out. The amounts of accrued income that are subject to personal income tax in full and in part are indicated. Non-taxable income (Article 217 of the Tax Code of the Russian Federation) is not indicated in this line (such income includes, for example, maternity benefits, etc.);
• on line 030– the total amount of tax deductions provided that reduce income subject to taxation (including professional, standard, property, social, income) (Appendix No. 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@ );
• on line 040– total amount of calculated personal income tax;
• on line 025– the total amount of accrued income in the form of dividends;
• on line 045– the total amount of calculated personal income tax on income in the form of dividends;
• on line 050– the total amount of fixed advance payments by which the calculated tax amounts were reduced.

Lines 020-045 include data for the tax (reporting) period according to the date of actual receipt of income (answer to question 12 in letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984@). For example, the date of actual receipt of income in the form of wages (income code 2000, 2530) is the last day of the month for which income is accrued; for vacation payments and benefits - the payment date. Based on the date of actual receipt of income, the month of the tax period and the tax period in which the corresponding income must be included are determined (as for certificates in Form 2-NDFL). For example, a temporary disability benefit accrued in June 2018, but paid in July 2018, will be reflected in section 1 of the calculation for 9 months of 2018. This benefit will not be included in the calculation for the first half of 2018. Since the date of actual receipt for this income is the date of payment.

In Fig. 5 at a tax rate of 35%, income is reflected in the form of material benefits from savings for the use of borrowed funds. At a rate of 35%, tax deductions are not applied. Therefore, line 020 indicates the amount of accrued income, and line 040 indicates the amount of calculated tax.

In section 1, you can independently add or delete a block of lines 010 – 050. To add a new block, click on the link Add lines 010-050, to delete it, click on the red cross located near line 010. Moreover, it is possible to manually indicate income taxed at the rate based on a double taxation agreement (5% or 10%) (Fig. 8).

The totals for all tax rates are indicated on lines 060 – 090:

• on line 060– the total number of individuals who received taxable income in the reporting period. In this case, an individual who received income under different agreements or at different tax rates during one period is accounted for as one person;
• on line 070– total amount of tax withheld IN reporting period. That is, in which reporting period the tax was withheld, and tax is always withheld when income is paid, it will be included in the calculation for such a period. For example, salaries for June 2018 were paid in July 2018. The tax withholding date in this case falls on the reporting period of 9 months of 2018. Therefore, the amount of withheld tax will be reflected in line 070 of section 1 of the calculation for 9 months of 2018. If the salary for June 2018 was paid in June, then the tax withheld on this payment is included in line 070 of the calculation for the first half of 2018;
• on line 080– the total amount of tax that was not withheld by the tax agent, on an accrual basis from the beginning of the tax period, taking into account the provisions of clause 5 of Art. 226 and paragraph 14 of Art. 226.1 Tax Code of the Russian Federation. In the program, the amount of unwithheld tax is determined as of the signature date indicated on the title page of the report. For example, wages for June 2018 were paid on 07/05/2018. To ensure that the amount of tax withheld in July is not reflected in line 080 of the calculation for the first half of 2018, the date of signature of the report must be no earlier than 07/05/2018. This line reflects the total amount of tax not withheld by the tax agent from income received by individuals in kind and in the form of material benefits in the absence of payment of other income in cash (answers to questions 5 and in the letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS- 4-11/13984@);
• on line 090– the total amount of tax returned by the tax agent to taxpayers in accordance with Art. 231 Tax Code of the Russian Federation.

In the report, where necessary, you can decrypt the data in the cell using the button Decipher.

Example

For the first half of 2018, employees of the organization Sewing Factory Plus LLC received income in the amount of 4,291,417.32 rubles, of which:

• RUB 4,290,366.04 – income subject to personal income tax at a rate of 13%;
• RUB 1,051.28 – income in the form of material benefits, subject to personal income tax at a rate of 35%.

When automatically filling out the calculation in section 1, two blocks of lines 010–050 are filled in: separately at a rate of 13% and separately at a rate of 35% (Fig. 5). You can receive a report on income and calculated personal income tax in the program with selection by the date of actual receipt of income using the report "Summary" certificate 2-NDFL(chapter Taxes and fees–Tax and contribution reports) (Fig. 6). The total amount of tax withheld for the period can be obtained using the report Checking sec. 2 6-NDFL(Fig. 7).

Section 2 of 6-NDFL calculation

Pay attention! Section 2 is completed by tax payment deadline: in which reporting quarter the period for transferring the withheld tax falls (line 120), the operation should be included in the calculation for such a period.

For example, wages for June 2018 were paid on the last working day of the month (06/29/2018), the deadline for transferring payroll tax is the next working day after the tax was withheld, in our case – 07/02/2018 (since June 30 and July 1 are weekends). In such a situation, wages for June will be reflected in section 1 of the calculation for the first half of 2018 and in section 2 of the calculation for 9 months of 2018. The salary will not be included in section 2 of the calculation for the half-year of 2018, since the tax payment deadline falls on a different reporting period (letters of the Federal Tax Service dated 08/09/2016 No. GD-4-11/14507, dated 10/24/2016 No. BS-4-11/20120 ).

Or, for example, temporary disability benefits were accrued in May 2018 and paid along with the salary for May - 06/05/2018. The deadline for transferring personal income tax on the benefit amount is the last day of the month in which the payment was made, i.e. 06/30/2018. Since this is a day off, the transfer deadline is postponed to 07/02/2018. Consequently, this operation is not reflected in section 2 of the calculation for the first half of 2018. It will be reflected in section 2 for 9 months of 2018. However, since the date of receipt of income from this operation is 06/05/2018, it will fall into section 1 of the calculation for the first half of 2018.

Income in kind, from which tax was not withheld, is reflected in section 2 according to the date of receipt of income.

Section 2 indicates (Fig. 9):

• on line 100– the date of actual receipt of income reflected in line 130. The line is filled out taking into account the provisions of Art. 223 of the Tax Code of the Russian Federation (see table). For example, the date of actual receipt of wages is the last day of the month, for financial assistance - the date of payment.

In the program:

• for income in the form of wages (income codes 2000 , 2530 ) the date of receipt of income is determined as the last day of the month for which income is accrued(or date of dismissal if the employee was dismissed);
• for other income, the date of receipt of income is determined by date of payment specified in the income payment document ( Statement to the bank, Statement to the cash register, Statement via distributor, Statement of accounts) (Fig. 10).

When receiving income in the form of material benefits obtained from savings on interest when receiving borrowed (credit) funds, the date of actual receipt of income is the last day of each month during the period for which the borrowed (credit) funds were provided. In the program, the calculation of the amount to be withheld to repay the loan, the material benefit received from saving on interest when receiving borrowed (credit) funds and personal income tax from the material benefit is carried out using a document (tab Loans). The date of receipt of income in the form of material benefits is determined as the last day of the month of accrual of the document Calculation of salaries and contributions.

The date of actual receipt of income in the form of a monthly bonus, which is included in the remuneration system, is the last day of the month for which it is accrued (see letters of the Federal Tax Service dated 10.10.2017 No. GD-4-11/20374@, dated 14.09.2017 No. BS -4-11/18391, Ministry of Finance dated September 29, 2017 No. 03-04-07/63400). For such a bonus, the corresponding code for the type of income is 2002. To do this, in the program you need to check the box for the income code 2002 Corresponds to wages, and in the accrual type form, select the income category – Remuneration. If you select an income category - Other income from employment, the date of receipt of income will ultimately be counted against the date of payment of the premium.

The date of actual receipt of income when calculating personal income tax in the form of travel expenses (per diem above the limit, unconfirmed expenses) is considered to be the last day of the month in which the advance report is approved after the employee returns from a business trip.

• on line 110– the date of tax withholding from the amount of income actually received reflected on line 130. The line is filled out taking into account the provisions of clause 4 of Art. 226 of the Tax Code of the Russian Federation and paragraph 7 of Art. 226.1 Tax Code of the Russian Federation. The date of tax withholding is the date of actual payment.

In the program, tax is withheld when posting income payment documents - Statement to the bank, Statement to the cash register, Statement via distributor, Statement of accounts. The amount of withheld tax is calculated automatically when filling out a document for salary payment and is reflected in a separate column in the tabular section. The date of tax withholding in accounting will be reflected by the date specified in the field Payment date(Fig. 10).

When withholding tax, it is also necessary to take into account advance payments for personal income tax for employees who are foreign citizens or stateless persons from “visa-free” countries, temporarily staying in the territory of the Russian Federation, carrying out labor activities for hire in the Russian Federation on the basis of a patent.

• on line 120– the date no later than which the tax amount must be transferred. Line 120 is filled out taking into account the provisions of clause 6 of Art. 226 of the Tax Code of the Russian Federation and clause 9 of Art. 226.1 Tax Code of the Russian Federation. For example, if this is a temporary disability benefit (including a benefit for caring for a sick child), vacation pay, then the transfer period is until the end of the month in which such income was paid. All other income, including wages, is the next day after tax is withheld. If the tax payment deadline falls on a weekend, it is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation) (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-4-11/8568@). Thus, the line does not reflect the actual date of tax transfer, but reflects the deadline for tax transfer, which depends on the income from which personal income tax is withheld. In the program, when registering withheld tax, the deadline for transferring the tax is automatically fixed.

According to control ratios indicators of the calculation form (letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852@) line 120 is verified with the actual date of payment of the personal income tax amount from line 140 according to the tax agent budget settlement card (CRSB NA), which is maintained by the tax authority based on data on received personal income tax payments. Moreover, it is not the amount that is verified, but the date.

If the date on line 120 is less than the date of payment of the personal income tax amount on line 140, then the deadline for transferring the withheld personal income tax amount may have been violated. The organization will have to pay penalties and fines for late payment of taxes. In the program, you can use the report to analyze violations of tax payment deadlines Control of personal income tax payment deadlines(chapter ).

The report shows the amounts of tax withheld not as of the withholding date, but as of the transfer deadline date. This allows you to generate a report so that it looks like a balance sheet, and at the same time a positive balance would mean a late payment.

• on line 130– the generalized amount of income actually received (without subtracting the amount of withheld tax, tax deductions) on the date indicated in line 100. All employee income is included, including the advance payment and withheld amounts, and not just the amounts on payment statements for which personal income tax was withheld. This line NOT included in the control ratios of the indicators of the calculation form (letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852@), i.e. the line will not be checked against anything, it is for reference;
• on line 140– the generalized amount of tax withheld on the date indicated in line 110. The line indicates the amount of tax without taking into account the refund of the personal income tax amount returned by the tax agent.

An organization may pay income to individuals who are not employees of the organization. In particular, income can be paid to former employees and shareholders (co-owners) of the organization. In these cases, the organization may have an obligation to calculate, withhold and transfer personal income tax. Direct payment of amounts of other income is not registered in the program; only the amount of income and the amount of calculated, withheld and transferred personal income tax are recorded for reporting.

When carrying out documents that record such income ( Payment to former employees, Registration of other income, Dividends), the amounts of calculated, withheld and transferred personal income tax are immediately recorded. The date of actual receipt of income, as well as the date of tax withholding, is considered to be the payment date indicated in the document.

Information about the income actually received and the tax withheld from this income, for which three dates simultaneously coincide (the date of actual receipt of income, the date of tax withholding and the deadline for transferring the tax), are summarized and indicated in one block of lines 100 - 140. If at least one does not match of the dates, income and tax withheld from it are reflected separately, i.e. a separate block of lines 100–140 is filled in for them. For example, financial assistance and temporary disability benefits were paid on the same day. Lines 110–140 are filled out separately for financial assistance and separately for benefits, since these types of income have different tax payment deadlines.

In section 2, you can independently add or remove a block of lines 100 – 140. To add a new block, click on the link Add lines 100-140, to delete it, click on the red cross located near line 100.

In the program using a report Checking sec. 2 6-NDFL(chapter Taxes and contributions - Reports on taxes and contributions) you can check the correctness of filling out section 2 of the generated calculation, for example, data on the tax withheld for the period (Fig. 11). The report compares accounting data with section 2 and controls the timing of tax payment.

At the request of users, reference fields have been added to the section, which indicate the total amounts of indicators on lines 130 and 140.

Type of income	Date of actual receipt of income	Tax withholding date	Tax payment deadline
Income in the form of wages	The last day of the month for which income is accrued for work duties performed in accordance with the employment agreement (contract)	Day of actual payment
When receiving income in cash (for example, vacation pay, benefits, etc.)	The day of payment of income, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties	Day of actual payment	No later than the day following the day of payment of income. When paying income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made
Income in kind	Day of transfer of income in kind
Income in the form of wages in case of termination of employment before the end of the calendar month	Last day of work for which income was accrued	Day of actual payment (i.e. day of dismissal)	No later than the day following the day of payment of income
Material benefit	The day of purchasing goods (works, services), purchasing securities. 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; The last day of each month during the period for which borrowed (credit) funds were provided - in relation to income received from savings on interest.	The day of actual payment of the nearest income from which personal income tax can be withheld. The calculated amount of tax is withheld by the tax agent from any income paid by the tax agent to the payer in cash. In this case, the withheld tax amount cannot exceed 50 percent of the amount of income paid in cash.	No later than the day following the day of payment of income from which personal income tax can be withheld
Travel allowances (daily allowances above the limit, unconfirmed expenses)	The last day of the month in which the advance report is approved after the employee returns from a business trip	The day of actual payment of the nearest income from which personal income tax can be withheld	No later than the day following the day of payment of income from which personal income tax can be withheld
Other income	Day of offset of counter homogeneous claims The day the bad debt is written off from the organization’s balance sheet in accordance with the established procedure	Day of offset of counter homogeneous claims. For offset, a statement from one party is sufficient (Article 410 of the Civil Code of the Russian Federation) The day of actual payment of the nearest income from which personal income tax can be withheld	No later than the day following the day of offset of similar counterclaims No later than the day following the day of payment of income from which personal income tax can be withheld

Submission of 6-NDFL calculation to the tax authority in "1C: ZUP 8" (ed. 3)

Checking the 6-NFDL calculation

After preparing the 6-NDFL report, it should be recorded.

Before submitting the calculation in Form 6-NDFL to the tax authority, it is recommended to check it for errors. To do this, use the button Examination – Check reference ratios. After pressing the button, the result of checking the control ratios of the indicators is displayed. If the check ratios are met, a message indicating that there are no errors is issued. If necessary, you can open the form to view the scan results. In this case, you can see either those control ratios of indicators that are erroneous, or all the control ratios of indicators that are checked in the 6-NDFL report (by unchecking Show only erroneous relationships) (Fig. 12).

When you click on the required ratio of indicators, a transcript is displayed - where these numbers came from, how they worked out, etc. When you click on a certain indicator in the transcript itself, the program automatically points to this indicator in the calculation form itself. In addition, you can check control ratios when printing and uploading, if in the report settings (button More – Settings– bookmark General) check the box Check the ratio of indicators when printing and unloading.

Print calculation 6-NFDL

Organizations submitting calculations in Form 6-NDFL to the tax authority without using telecommunication channels (or using third-party programs for electronic exchange) should prepare files for transmission electronically. Organizations submitting calculations using Form 6-NDFL on paper should prepare a printed form.

To generate a printed calculation form according to Form 6-NDFL with a two-dimensional barcode PDF417, click on the button Seal located at the top of the report form (Fig. 13). To print machine-readable forms of regulated reports with a two-dimensional PDF417 barcode, it is necessary that a single module for printing machine-readable forms and machine-readable form templates be installed on the computer. The print module installation kit is included in the configuration. As soon as there is a need to use the print module, it is automatically launched for installation. Templates for machine-readable forms of regulated reports are included in the configuration and are installed along with it, so there is no need to install templates separately.

The calculation form according to Form 6-NDFL can be printed without a barcode, if in the report settings (button More – Settings– bookmark General) check the box Allow printing without PDF417 barcode. After setting this setting, click the button Seal will be available for printing PDF417 barcode form (recommended)(Fig. 13) or Form without barcode PDF417.

When you select the second option, the program displays the report form on the screen for preview and additional editing of sheets generated for printing (if necessary) (Fig. 14). Next, to print the calculation, click on the button Seal. In addition, from this report form (preview), you can save the edited calculation according to Form 6-NDFL as files in the specified directory in PDF document format (PDF), Microsoft Excel (XLS) or in spreadsheet document format (MXL) (by clicking to the button Save).

Uploading the 6-NDFL calculation in electronic form

The regulated report also provides the ability to download the calculation in form 6-NDFL in electronic form in a format approved by the Federal Tax Service of Russia. It is recommended to first check the report for compliance with the requirements of the electronic submission format using the button Examination – Check upload(Fig. 15). After clicking this button, an electronic report will be generated. If errors are detected in the report data that prevent the upload from being completed, the upload will be stopped. In this case, you should correct the detected errors and repeat the upload. To navigate through errors, it is convenient to use the error navigation service window, which is automatically brought up on the screen.

To download the calculation in form 6-NDFL for subsequent transfer through an authorized operator, you must click on the button Unload and indicate in the window that appears the directory where you should save the calculation file. The program assigns a name to the file automatically.

Sending 6-NDFL calculation to the tax authority

In programs 1C containing a subsystem of regulated reporting, a mechanism has been implemented that allows directly from the program (without intermediate uploading to an electronic presentation file and using third-party programs) to send a calculation in Form 6-NDFL to the tax authority in electronic form with an electronic digital signature (if the 1C-Reporting service is connected ").

Before sending, it is recommended to perform format and logical control of filling out the calculation. To do this, click on the button Examination – Check on the Internet(Fig. 16). To send the calculation to the tax authority directly from the program, click on the button Send.

Our article will help with this, since it provides examples of calculations in various situations.

Deadlines and procedure for submitting calculations

The calculation is submitted by tax agents (clause 2 of Article 230 of the Tax Code of the Russian Federation).

A zero calculation is not submitted if income subject to personal income tax was not accrued or paid (letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11/13984@).

If a “zero” is nevertheless submitted, then the Federal Tax Service will accept it (letter of the Federal Tax Service of the Russian Federation dated May 4, 2016 No. BS-4-11/7928@).

Calculations for the first quarter, half a year and 9 months are submitted no later than the last day of the month following the specified period. Therefore, quarterly calculations in 2018 are submitted within the following terms (clause 7, article 6.1, clause 2, article 230 of the Tax Code of the Russian Federation):

• for the first quarter - no later than May 3 (taking into account postponements of weekends and holidays);
• for half a year - no later than July 31;
• for 9 months - no later than October 31.

The annual calculation is submitted in the same way as 2-NDFL certificates: for 2018 - no later than 04/01/2019.

Calculation of 6-NDFL is submitted only in electronic form according to the TKS, if in the tax (reporting) period income was paid to 25 or more individuals, if 24 or less, then employers themselves decide how to submit the form: virtually or on paper (clause 2 of Article 230 Tax Code of the Russian Federation).

As a general rule, the calculation must be submitted to the Federal Tax Service at the place of registration of the organization (registration of individual entrepreneurs at the place of residence).

If there are separate divisions(OP) payment in form 6-NDFL is submitted by the organization in relation to the employees of these OPs to the Federal Tax Service Inspectorate at the place of registration of such divisions, as well as in relation to individuals who received income under civil contracts to the Federal Tax Service Inspectorate at the place of registration of the OPs who entered into such agreements (clause 2 Article 230 of the Tax Code of the Russian Federation).

The calculation is filled out separately for each OP, regardless of the fact that they are registered with the same inspection, but in the territories of different municipalities and they have different OKTMO (letter of the Federal Tax Service of the Russian Federation dated December 28, 2015 No. BS-4-11/23129@).

If the OPs are located in the same municipality, but in territories under the jurisdiction of different Federal Tax Service Inspectors, the organization has the right to register with one inspection and submit calculations there (clause 4 of Article 83 of the Tax Code of the Russian Federation).

The employee worked in different branches. If during the tax period an employee worked in different branches of the organization and his workplace was located at different OKTMO, the tax agent must submit several 2-NDFL certificates for such an employee (according to the number of combinations of TIN - KPP - OKTMO code).

Regarding the certificate, the tax agent has the right to submit multiple files: up to 3 thousand certificates in one file.

Separate calculations are also submitted in form 6-NDFL, differing in at least one of the details (TIN, KPP, OKTMO code).

In terms of registration of 6-NDFL and 2-NDFL: in the title part, the TIN of the parent organization, the checkpoint of the branch, OKTMO at the location of the individual’s workplace is affixed. The same OKTMO is indicated in the payment slips (letter of the Federal Tax Service of the Russian Federation dated July 7, 2017 No. BS-4-11/13281@).

If the company has changed its address, then after registering with the Federal Tax Service at the new location, the company must submit to the new inspection 2-NDFL and 6-NDFL:

• for the period of registration with the Federal Tax Service at the previous location, indicating the old OKTMO;
• for the period after registration with the Federal Tax Service at the new location, indicating the new OKTMO.

At the same time, in the 2-NDFL certificates and in the 6-NDFL calculation, the checkpoint of the organization (separate division) assigned by the tax authority at the new location is indicated (letter of the Federal Tax Service of the Russian Federation dated December 27, 2016 No. BS-4-11/25114@).

Calculation form 6-NDFL

From reporting for 2017, but not earlier than March 26, 2018, the updated form 6-NDFL is used (Order of the Federal Tax Service of the Russian Federation dated January 17, 2018 No. ММВ-7-11/18@).

Moreover, if the annual 6-personal income tax could still be submitted using the old form, then the calculation for the 1st quarter is necessary exclusively in an updated form.

The innovations are mainly related to the fact that from January 1, 2018, during reorganization, the legal successor needs to submit a settlement (certificate of income) for the reorganized company, if it has not done so.

In accordance with these innovations, the title page of the calculation and the rules for filling out the form have been changed:

• Details for legal successors have appeared:

1) “form of reorganization (liquidation) (code)”, where one of the values ​​is indicated: 1 - transformation, 2 - merger, 3 - division, 5 - accession, 6 - division with simultaneous accession, 0 - liquidation;

2) “TIN/KPP of the reorganized organization”, where the legal successor puts down his TIN and KPP (other organizations put dashes);

• codes have been established for the successor (215 or 216, if he is the largest taxpayer), entered in the details “at the location (accounting) (code)”;
• in the “tax agent” field the name of the reorganized organization or its separate division is indicated;
• it became possible for the successor to confirm the accuracy of the information.

However, the changes apply not only to legal successors, but also to all tax agents,

The codes for legal entities that are not major taxpayers have changed: instead of code 212 in the details “at location (accounting) (code)” they will have to indicate 214.

To confirm the authority of the representative, you will need to indicate not only the name of the document, but also its details.

In addition, the barcode has changed.

Features of filling out the calculation

It must show all the income of individuals from whom personal income tax is calculated. Form 6-NDFL will not include income on which the tax agent does not pay tax (for example, child benefits, payment amounts under a property purchase and sale agreement concluded with an individual).

Section 1 calculation is filled in with a cumulative total, it reflects:

• on page 010 - the applied personal income tax rate;
• on page 020 - income of individuals since the beginning of the year;
• on page 030 - deductions for income shown in the previous line;
• on page 040 - calculated from personal income tax;
• on pages 025 and 045 - income in the form of dividends paid and the tax calculated on them (respectively);
• on page 050 - the amount of the advance payment paid by the migrant with a patent;
• on page 060 - the number of those people whose income was included in the calculation;
• on page 070 - the amount of tax withheld from the beginning of the year;
• on page 080 - personal income tax, which the tax agent cannot withhold;
• on page 090 - the amount of tax returned to the individual.

When using different personal income tax rates, you will have to fill out several blocks of lines 010-050 (a separate block for each rate). Lines 060-090 show the summed numbers for all bets.

Section 2 includes data on those transactions that were carried out over the last 3 months of the reporting period. Thus, section 2 of the calculation for 9 months will include payments for the third quarter.

For each payment, the date of receipt of income is determined - on page 100, the date of tax withholding - on page 110, the deadline for paying personal income tax - on page 120.

Article 223 of the Tax Code of the Russian Federation determines the dates of occurrence of various types of income, and Art. 226-226.1 of the Tax Code of the Russian Federation indicate the timing of tax transfer to the budget. We present them in the table:

Main types of income	Date of receipt of income	Deadline for transferring personal income tax
Salary (advance), bonuses	The last day of the month for which the salary or bonus for the month was calculated, included in the remuneration system (clause 2 of Article 223 of the Tax Code of the Russian Federation, letters of the Federal Tax Service dated 08/09/2016 No. GD-4-11/14507, dated 08/01/2016 No. BS- 4-11/13984@, Ministry of Finance Letters of the Ministry of Finance dated 04/04/2017 No. 03-04-07/19708). If an annual, quarterly or one-time premium is paid, the date of receipt of income will be the day the premium is paid (Letter of the Ministry of Finance of the Russian Federation No. dated September 29, 2017 No. 03-04-07/63400)	No later than the day following the day of payment of the bonus or salary upon final payment. If the advance is paid on the last day of the month, then in essence it is payment for the month and when it is paid, personal income tax must be calculated and withheld (clause 2 of Article 223 of the Tax Code of the Russian Federation). In this case, the advance amount in the calculation is shown as an independent payment according to the same rules as salary
Vacation pay, sick pay	Payment day (Clause 1, Clause 1, Article 223 of the Tax Code of the Russian Federation, Letters of the Federal Tax Service No. BS-4-11/1249@ dated January 25, 2017, No. BS-4-11/13984@ dated August 1, 2016).	No later than the last day of the month in which vacation pay or temporary disability benefits were paid
Payments upon dismissal (salary, compensation for unused vacation)	Last day of work (clause 1, clause 1, clause 2, article 223 of the Tax Code of the Russian Federation, article 140 of the Labor Code of the Russian Federation)	No later than the day following the day of payment
Help	Payment day (Clause 1, Clause 1, Article 223 of the Tax Code of the Russian Federation, Letters of the Federal Tax Service dated May 16, 2016 No. BS-4-11/8568@, dated August 9, 2016 No. GD-4-11/14507)
Dividends		No later than the day following the day of payment (if the payment is made by LLC). No later than one month from the earliest of the following dates: the end of the relevant tax period, the date of payment of funds, the date of expiration of the agreement (if it is a JSC)
Gifts in kind	Day of payment (transfer) of the gift (clauses 1, 2, clause 1 of Article 223 of the Tax Code of the Russian Federation, Letters of the Federal Tax Service dated November 16, 2016 No. BS-4-11/21695@, dated March 28, 2016 No. BS-4-11/5278@ )	No later than the day following the day the gift was issued

The date of tax withholding almost always coincides with the date of payment of income (clause 4 of Article 226 of the Tax Code of the Russian Federation), but there are exceptions. So, the date of personal income tax withholding:

• from the advance payment (salary for the first half of the month) there will be a payday for the second half (letter of the Federal Tax Service of the Russian Federation dated 04/29/2016 No. BS-4-11/7893, Ministry of Finance of the Russian Federation dated 02/01/2017 No. 03-04-06/5209);
• for excess daily allowances - the nearest salary payment day for the month in which the advance report was approved (letter of the Ministry of Finance of the Russian Federation dated 06/05/2017 No. 03-04-06/35510);
• for material benefits, gifts worth more than 4 thousand rubles (other income in kind) - the nearest salary payment day (clause 4 of article 226 of the Tax Code of the Russian Federation).

Income in line 130 of the calculation is indicated in full, without reduction for personal income tax and deductions.

Income for which all three dates on lines 100-120 coincide are reflected in one block of lines 100-140. For example, together with the salary, you can show the bonus paid for the month; vacation pay and sick leave are always shown separately from the salary.

If the tax payment deadline occurs in the fourth quarter (for example, the September salary was paid in October or September 30), there is no need to show income in section 2 of the calculation for 9 months, even if it is reflected in section 1. Such income will be reflected in section 2 of the annual calculation ( letter of the Federal Tax Service of the Russian Federation dated July 21, 2017 No. BS-4-11/14329@).

An example of filling out 6-NDFL for the first half of 2018

In the line “Submission period (code)” on the title page, enter the code of the period for which the calculation is submitted. For half a year this code is “31”.

The organization has 15 employees.

For the first half of 2018, salaries, bonuses, vacation pay and temporary disability benefits were accrued in the total amount of 4,503,837.85 rubles, deductions were provided - 43,200 rubles. Personal income tax on all payments is 579,883 rubles. All personal income tax is withheld and transferred to the budget, except for personal income tax in the amount of 90,064 rubles. from salary for June - 700,000.00 rubles, deduction - 7,200 rubles. In total, for the first half of 2018, personal income tax was withheld in the amount of RUB 573,383. (RUB 579,883 - RUB 90,064 + RUB 83,564)

In the second quarter paid:

• 04/05/2018 - salary for March in the amount of 650,000 rubles, from which personal income tax was withheld and transferred - 83,564 rubles;
• 05/04/2018 - employee salary for April was 700,000 rubles, total standard deductions amounted to 7,200 rubles, personal income tax was calculated from the salary - 90,064 rubles, personal income tax was withheld and transferred to the budget in full;
• 05/04/2018 - bonus for April 300,000 rubles, personal income tax on it - 39,000 rubles;
• 05/25/2018 - temporary disability benefit - 6,053.43 rubles, personal income tax from it - 787 rubles.
• 05/28/2018 - vacation pay in the amount of 42,357.12 rubles, personal income tax was calculated and withheld - 5,506 rubles. Leave was granted from 05/31/2018 to 06/24/2018;
• 06/05/2018 - salary for May - 700,000 rubles, personal income tax on it - 90,064 rubles, deduction - 7,200 rubles;
• 06/08/2018 - vacation pay for June - 6,250.15 rubles, personal income tax calculated - 813 rubles;

The bonus and salary for April are included in one block of lines: 100 - 140, since all three dates in lines 100, 110 and 120 coincide. The total amount is 1,000,000 rubles, the tax withheld from it is 129,064 rubles. (90,064 rubles + 39,000 rubles)

The salary for June is not included in section 2, since it is paid already in July 2018, which means it will be reflected in 6-personal income tax for 9 months.
Vacation pay paid in June 2018 is also not shown in section 2. The deadline for transferring personal income tax for them is 07/02/2018.

The organization provided the 6-NDFL calculation for the first half of 2018 on 07/05/2018.

Reflecting overpaid tax

According to line 090 f. 6-NDFL indicates the total amount of tax that the tax agent returns to taxpayers. The amount is shown as a cumulative total from the beginning of the year.

If in 2018 a company returns to an individual personal income tax that was excessively withheld from last year’s income, then this amount will be reflected on page 090 of section 1 of the calculation for the corresponding period of the current year.

This operation is not included in section 2 of the form. There is no need to submit an updated calculation of 6-NDFL for the previous year.

In this case, the company must submit corrected information to the inspectorate in Form 2-NDFL.

The personal income tax payable must be reduced by the amount of the refund made. If the tax agent transferred the tax without taking this amount into account, then an overpaid amount of tax arises, which must be returned from the budget.

Letter of the Federal Tax Service of the Russian Federation for Moscow dated June 30, 2017 No. 20-15/098896@

Editor's note:

a tax refund situation arises, in particular, if the company provided the employee with a property deduction (letter of the Federal Tax Service of the Russian Federation for Moscow dated June 30, 2017 No. 20-15/098896@).

If the employee was provided with a property deduction in July 2018: the tax withheld from the beginning of the year was returned. At the same time, the calculation of 6-NDFL for the six months has already been submitted to the inspectorate. In this situation, there is no need to clarify the submitted form. The personal income tax refund operation will be reflected in the following statements - for 9 months of 2018 on lines 030 and 090 of the calculation.

The line 070 indicator does not need to be reduced by the amount of tax to be refunded on the basis of a notification confirming the right to a property tax deduction.

We include additional payment for vacation in the calculation

The date of receipt of income in the form of a one-time supplement to annual leave is the day of its actual payment. The Federal Tax Service of the Russian Federation suggests filling out section 2 of 6-NDFL as follows:

• the dates indicated in lines 100 and 110 are the same - the day the additional payment was actually received;
• line 120 indicates the day following the day of actual payment of income.

Certificate form 2-NDFL was approved by Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/485@. The income of individuals is reflected in the form in accordance with the codes that are given in the list approved by Order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/387@. If any income is not named in the list, then it is included in 2-NDFL under code 4800 “Other income”.

So, if a company pays an employee a one-time additional payment for annual leave, then in form 2-NDFL this amount is reflected with code 4800.

Letter of the Federal Tax Service of the Russian Federation dated August 16, 2017 No. ZN-4-11/16202@

Editor's note:

if the additional payment for vacation was paid on June 15, then the date 06/15/2018 will be reflected in lines 100 and 110, and 06/18/2018 in line 120.

We show material benefits in the calculation

According to the general rules, line 80 of section 1 of the calculation reflects on an accrual basis the amount of tax not withheld as of the reporting date on income received by an individual in kind in the form of financial benefits in the absence of cash payments.

When a citizen receives such income, the calculated amount of personal income tax is withheld by the tax agent at the expense of any cash income. In this case, you can withhold no more than half of the amount paid.

If it is impossible to withhold the calculated amount of tax during the year, then before March 1 of the next year it is necessary to notify the individual and the tax authorities in writing about this and the amount of unwithheld personal income tax.

Example. The employee received income in kind on 05/17/2018, tax was withheld upon the next payment on 05/31/2018.

This operation was reflected in the calculation form for the first half of 2018:

1) in section 1:

• on lines 020, 040, 070 the corresponding values ​​are indicated;
• the operation is not reflected in line 080;

2) in section 2:

• line 100 indicates 05/17/2018;
• on line 110 - 05/31/2018;
• on line 120 - 06/01/2018;
• along lines 130, 140 - the corresponding values.

Letter of the Federal Tax Service of the Russian Federation dated May 22, 2017 No. BS-4-11/9569

We reflect the payment of tax in installments in 6-NDFL

QUESTION:

How to reflect on line 120 of section 2 of the 6-NDFL calculation the amount of vacation pay that was accrued and paid in February, and the transfer of personal income tax took place partially in February, partially in March?

ANSWER:

According to the explanations of the Federal Tax Service of the Russian Federation, if an operation begins in one reporting period and is completed in another, then this operation is reflected in the completion period. In this case, the operation is considered completed in the period in which the deadline for tax transfer occurs in accordance with clause 6 of Art. 226 of the Tax Code of the Russian Federation (letter dated 04/05/2017 No. BS-4-11/6420@).

The amount of calculated and withheld tax must be transferred no later than the day following the day the taxpayer’s income is paid.

For income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, it is necessary to transfer no later than the last day of the month in which such payments were made (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Therefore, the fact of transferring the tax withheld from vacation pay amounts in parts will not affect the completion of the 6-NDFL calculation for the 1st quarter of 2018:

• on line 120 of section 2, it is required to indicate the payment deadline (02/28/2018), and not the actual date of transfer of the tax to the budget.

We issue 6-NDFL when paying sick leave

When paying temporary disability benefits to an employee (including benefits for caring for 1 sick child) and vacation pay, tax agents are required to transfer personal income tax amounts no later than the last day of the month in which the money was transferred.

At the same time, the Tax Code of the Russian Federation establishes that if the tax payment deadline falls on a weekend or holiday, it is postponed to the next working day.

Example. The employee was paid sick leave on 12/09/2017. In this case, the deadline for transferring tax from the specified payment occurs in another submission period, namely 01/09/2018. In this case, regardless of the date of direct transfer of personal income tax to the budget, this operation is reflected in lines 020, 040, 070 of section 1 of the 6-personal income tax calculation for 2017.

In section 2 of form 6-NDFL for the first quarter of 2018, the transaction in question is reflected as follows:

• line 100 indicates 12/09/2017;
• on line 110 - 12/09/2017;
• on line 120 - 01/09/2018 (taking into account the provisions of clause 7 of article 6.1 of the Code);
• on lines 130 and 140 - the corresponding total indicators.

Letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. BS-4-11/4440@

How to reflect the monthly bonus paid in the next quarter in 6-NDFL

ANSWER: The monthly bonus is an integral part of remuneration and is paid in accordance with the employment contract and the remuneration system adopted by the organization. It is reflected similarly to wages. The date of actual receipt of the bonus for production results, taking into account clause 2 of Art. 223 of the Tax Code of the Russian Federation, the last day of the month for which the taxpayer is accrued income is recognized. Therefore, the date of actual receipt of the bonus in the situation under consideration is August 31, 2017.

If a company carries out an operation in one period (bonus for August) and completes it in another (payment of bonus in October), it is reflected in Form 6-NDFL for the period in which it was completed. The operation is considered completed in the period in which the deadline for tax transfer occurs in accordance with clause 6 of Art. 226 of the Code.

The calculation in form 6-NDFL, approved by Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450@, is compiled on an accrual basis for the first quarter, half a year, 9 months and a year. Section 2 of the calculation for the corresponding reporting period reflects those transactions that were carried out over the last 3 months of this period. Since the operation of transferring the bonus for August was completed in October, it is reflected in Form 6-NDFL for 2017.

Thus, since the employee’s income in the form of a bonus for production results based on the results of work for August 2017, based on the order, was accrued on September 29, and paid on October 2, 2017, this operation is reflected in 6-NDFL for 9 months of 2017 on lines 020 , 040, 060. And on line 070, this operation is reflected in the calculation for 2017.

Moreover, in section 2 this operation is reflected in the calculation in form 6-NDFL for 2017 as follows:

Line 100 indicates 08/31/2017;
. on line 110 - date of payment of the bonus (02.10.2017);

On line 120 - date of transfer of personal income tax (03.10.2017);

On lines 130, 140 - the corresponding total indicators.

Similar explanations are given in the letter of the Federal Tax Service of the Russian Federation dated September 14, 2017 No. BS-4-11/18391.

The answer was prepared by the legal consulting service of the company RUNA

Tax officials explained how to reflect the recalculation of vacation pay in 6-NDFL

The date of actual receipt of vacation pay for personal income tax purposes is the day of their direct payment. Tax on these amounts is paid on the last day of the month in which the money was issued.

In the situation considered, the company recalculated vacation pay in connection with bonus payments to employees. For some of them, the issuance of vacation pay and their recalculation occur in different reporting periods. How to fill out 6-NDFL in this case.

Fiscal officials noted that the procedure for filling out 6-NDFL when recalculating these payments depends on whether the amount has decreased or, conversely, increased.

In the first case, you will have to submit to the Federal Tax Service an adjusted personal income tax report for the period in which the payments were accrued. In section 1 of this form, the total values ​​should be written down, taking into account the reduced amount of vacation pay.

If, as a result of the recalculation, the company paid additional vacation pay to the employee, there is no need to provide an “adjustment”. In this case, in section 1 of Form 6-NDFL of the reporting period in which the additional payment was issued, the total amounts are indicated, taking into account the additional payment of vacation pay.

6-NDFL: employee is transferred between departments with different OKTMO

Situation	Solution
Until January 15, the employee works in a division of the organization registered in the territory belonging to OKTMO1. Since January 16, he has been working in the OP with OKTMO2, at the end of the month the salary for the month is calculated. Should each separate division pay personal income tax and submit reports separately?	Personal income tax must be transferred to the budgets both at the location of the unit with OKTMO1 and OKTMO2, taking into account the actual income received from the corresponding OP. Accordingly, the company must submit two 6-NDFL calculations to the Federal Tax Service: — at the location of the unit with OKTMO1; — at the location of the unit with OKTMO2
In January, the employee works in a department with OKTMO1. In the same month, he submits an application for leave from 02/01/2017 to 02/15/2017. The money is issued by the OP with OKTMO1 on 01/31/2017. Then, from February 1, 2017, the employee is transferred to a unit with OKTMO2. When filling out form 6-NDFL, which OKTMO should the amounts of vacation pay and personal income tax be attributed to?	Since vacation pay is paid by the department with OKTMO1, this operation is reflected in Form 6-NDFL, submitted by the OP with OKTMO1
In January, the employee is on the staff of the OP with OKTMO1. Then, from 02/01/2017, he is transferred to a unit with OKTMO2. In February, additional wages are accrued in the department with OKTMO1. The additional payment is issued by the department with OKTMO1. When filling out 6-NDFL, to which OKTMO and to which month should the amount of the additional payment and the corresponding personal income tax be attributed? How to fill out form 6-NDFL if you change the conditions of the example so that the specified additional payment is issued by a department with OKTMO2?	If a division with OKTMO1 pays an employee wages (sick leave or vacation pay) accrued for the time he worked in it, then this operation is reflected in Form 6-NDFL, which is submitted by this division. If this money is paid by a division with OKTMO2, then the operation is reflected in its 6-NDFL calculation. In this case, the amounts of wages additionally accrued to the employee are reflected in the month for which they are accrued, and benefits and vacation pay are reflected in the month in which they were directly issued.
In January, the employee works in a department with OKTMO1, from 02/01/2017 - in a department with OKTMO2. The employee goes on vacation in January. Since 01/01/2017, the company has been indexing salaries. The payment is made during the period of work in the OP with OKTMO2 through the cash desk of the same department. How to reflect in reporting the indexation for the period of work in the territories related to OKTMO1 and OKTMO2?	Since the payment of wage indexation amounts to the employee is carried out by a separate division with OKTMO2, this operation is reflected in his personal income tax reporting

Letter of the Federal Tax Service of the Russian Federation dated February 14, 2018 No. GD-4-11/2828@

6-NDFL: how to fill out when liquidating a company

The Tax Service said that recently there have been many questions about the preparation of personal income tax reporting when closing a business.

The agency explained that in this case there are features of filling out the title page of the personal income tax report:

• in the “Form of reorganization (liquidation) (code)” field, you must specify the value “0”;
• The “TIN/KPP of the reorganized organization” field can be left blank, since this information will be entered in the “TIN” and “KPP” fields.

Tax officials cited the most common errors in form 6-NDFL

The norms of the Tax Code of the Russian Federation that were violated	Violations	How to correctly fill out and submit 6-NDFL to the Federal Tax Service
Art. 226, 226.1, 230	The amount of accrued income on line 020 of section 1 of calculation 6-NDFL is less than the sum of the lines “Total amount of income” of certificates in form 2-NDFL.	The amount of accrued income (line 020) at the corresponding rate (line 010) must correspond to the sum of lines “Total amount of income” at the corresponding tax rate of 2-NDFL certificates with attribute 1, submitted for all taxpayers by this tax agent, and lines 020 at the corresponding tax rate (line 010) of appendices No. 2 to the DNP, submitted for all taxpayers by this tax agent (the ratio applies to form 6-NDFL for the year) (letter of the Federal Tax Service of the Russian Federation dated March 10, 2016 No. BS-4-11/3852@)
Art. 226, 226.1, 230	Line 025 of section 1 of form 6-NDFL at the corresponding rate (line 010) does not correspond to the amount of income in the form of dividends (according to income code 1010) of certificates of form 2-NDFL with sign 1, presented for all taxpayers	The amount of accrued dividends (line 025) must correspond to the amount of dividends (according to income code 1010) of 2-NDFL certificates with attribute 1, submitted for all taxpayers by this tax agent, and dividends (according to income code 1010) of Appendix No. 2 to the DNP, presented for all to taxpayers by this tax agent (the ratio applies to Form 6-NDFL for the year) (letter of the Federal Tax Service of the Russian Federation dated March 10, 2016 No. BS-4-11/3852@)
Art. 226, 226.1, 230	The amount of calculated tax on line 040 of section 1 of the 6-NDFL calculation is less than the sum of the lines “Calculated tax amount” of the 2-NDFL certificates for 2016	The amount of calculated tax (line 040) at the corresponding tax rate (line 010) must correspond to the sum of lines “Calculated tax amount” at the corresponding tax rate of 2-NDFL certificates with attribute 1, submitted for all taxpayers by this tax agent, and lines 030 at the corresponding rate tax (line 010) of appendices No. 2 to the DNP, submitted for all taxpayers by this tax agent (the ratio applies to form 6-NDFL for the year) (letter of the Federal Tax Service of the Russian Federation dated March 10, 2016 No. BS-4-11/3852@)
clause 3 art. 24, art. 225, 226	According to line 050 of section 1 of form 6-NDFL, the amount of fixed advance payments exceeds the amount of calculated tax	The amount of fixed advance payments on line 050 of section 1 of Form 6-NDFL should not exceed the amount of calculated tax for the taxpayer (letter of the Federal Tax Service of the Russian Federation dated March 10, 2016 No. BS-4-11/3852@)
Art. 226, 226.1, 230	Overstatement (understatement) of the number of individuals (line 060 of section 1 of form 6-NDFL) who received income (inconsistency with the number of 2-NDFL certificates)	The value of line 060 (the number of individuals who received income) must correspond to the total number of 2-NDFL certificates with sign 1 and appendices No. 2 to the DNP, submitted for all taxpayers by this tax agent (the ratio applies to form 6-NDFL for the year) (letter from the Federal Tax Service of the Russian Federation dated March 10, 2016 No. BS-4-11/3852@)
clause 2 art. 230	Section 1 of form 6-NDFL is filled out not on an accrual basis	Section 1 of form 6-NDFL is filled out with an accrual total for the first quarter, six months, 9 months and a year (clause 3.1 of section III of the Procedure for filling out and submitting 6-NDFL, approved by Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450 @)
clause 2 art. 230, art. 217	Line 020 of Section 1 of Form 6-NDFL indicates income that is completely exempt from personal income tax.	Form 6-NDFL does not reflect income not subject to personal income tax (letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11/13984@)
Art. 223	Line 070 of Section 1 of Form 6-NDFL reflects the amount of tax that will be withheld only in the next reporting period (for example, wages for March paid in April)	Line 070 of Section 1 of Form 6-NDFL indicates the total amount of tax withheld by the tax agent, cumulatively from the beginning of the year. Since the tax agent must withhold the amount of tax from wages accrued for May, but paid in April, in April directly when paying the money, line 070 of section 1 of form 6-NDFL for the first quarter of 2017 is not filled in (letter of the Federal Tax Service of the Russian Federation dated 01.08. 2016 No. BS-4-11/13984@
pp. 1 clause 1 art. 223	Income in the form of temporary disability benefits is reflected in section 1 of form 6-NDFL in the period for which the benefit was accrued	The date of actual receipt of benefits for temporary disability is the day the income is paid (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). The amount of the benefit is reflected in the period in which such income was paid (letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11/13984@
clause 5 art. 226, paragraph 14 of Art. 226.1	Line 080 of Section 1 of Form 6-NDFL indicates the amount of salary tax that will be paid in the next reporting period (submission period), that is, when the deadline for withholding and transferring personal income tax has not yet arrived	Line 080 of Section 1 of Form 6-NDFL reflects the total amount of tax not withheld by the tax agent from income in kind and in the form of material benefits in the absence of payment of other income in cash. When reflecting on line 080 the amount of tax withheld in the next reporting period (submission period), the tax agent needs to submit a “clarification” for 6-NDFL for the corresponding period (letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11/13984@
clause 5 art. 226	Incorrect completion of line 080 of section 1 of form 6-NDFL in the form of the difference between calculated and withheld tax	Line 080 of Section 1 of Form 6-NDFL reflects the total amount of tax not withheld by the tax agent from income in kind and in the form of material benefits in the absence of payment of other income in cash (letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11 /13984@)
Art. 126, paragraph 2 of Art. 230	Filling out section 2 of form 6-NDFL on a cumulative basis	Section 2 of Form 6-NDFL for the reporting period reflects those transactions that were carried out over the last three months of this period (letters of the Federal Tax Service of the Russian Federation dated 02/25/2016 No. BS-4-11/3058 and dated 02/21/2017 No. BS-4-11/ 14329@)
clause 6 art. 226	Lines 100, 110, 120 of section 2 of form 6-NDFL indicate periods outside the reporting period	Section 2 of Form 6-NDFL reflects those transactions that were carried out over the last three months of the reporting period. If a tax agent performs a transaction in one reporting period and completes it in another, then the transaction is reflected in the completion period. In this case, the operation is considered completed in the reporting period in which the deadline for tax transfer occurs in accordance with clause 6 of Art. 226 and paragraph 9 of Art. 226.1 of the Tax Code of the Russian Federation (letters of the Federal Tax Service of the Russian Federation dated February 25, 2016 No. BS-4-11/3058 and dated February 21, 2017 No. BS-4-11/14329@)
clause 6 art. 226	Line 120 of Section 2 of Form 6-NDFL incorrectly reflects the timing of personal income tax transfer (for example, the date of actual tax transfer is indicated)	Line 120 of section 2 of form 6-NDFL is filled out taking into account the provisions of clause 6 of Art. 226 and paragraph 9 of Art. 226.1 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of the Russian Federation dated February 25, 2016 No. BS-4-11/3058)
clause 2 art. 223	On line 100 of section 2 of form 6-NDFL, when paying salaries, the date of transfer of funds is indicated	Line 100 of section 2 of form 6-NDFL is filled out taking into account the provisions of Art. 223 Tax Code of the Russian Federation. The date of actual receipt of wages is the last day of the month for which income was accrued in accordance with the employment contract (letter of the Federal Tax Service of the Russian Federation dated February 25, 2016 No. BS-4-11/3058)
clause 2 art. 223	On line 100 of section 2 of form 6-NDFL, when paying a bonus based on the results of work for the year, indicate the last day of the month on which the bonus order is dated	Line 100 of section 2 of form 6-NDFL is filled out taking into account the provisions of Art. 223 Tax Code of the Russian Federation. The date of actual receipt of the annual bonus is determined as the day of its payment (letter of the Federal Tax Service of the Russian Federation dated October 6, 2017 No. GD-4-11/20217@)
Art. 231	On line 140 of section 2 of form 6-NDFL, the amount of tax withheld is indicated taking into account the amount of personal income tax returned by the tax agent	Line 140 of Section 2 of Form 6-NDFL indicates the generalized amount of tax withheld on the date indicated in line 110. That is, the amount of personal income tax that is withheld is reflected (clauses 4.1, 4.2 of the Procedure for filling out and submitting 6-personal income tax, approved by Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450@)
clause 2 art. 230	Duplication in section 2 of form 6-NDFL of operations started in one reporting period and completed in another	Section 2 of Form 6-NDFL for the corresponding reporting period reflects those transactions that were carried out over the last three months of this period. If a tax agent performs an operation in one reporting period and completes it in another, then the payment is reflected in the completion period (letters of the Federal Tax Service of the Russian Federation dated 02/25/2016 No. BS-4-11/3058 and dated 02/21/2017 No. BS-4-11/ 14329@)
pp. 2 clause 6 art. 226	Interpayments (salaries, vacation pay, sick leave, etc.) are not included in a separate group.	The block of lines 100-140 of section 2 of form 6-NDFL is filled out for each tax transfer deadline separately, if for different types of income that have the same date of actual receipt, the tax transfer deadlines are different (Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. MMV-7- 11/450@, clause 4.2)
clause 2 art. 230	When changing the location of an organization (separate division), submit form 6-NDFL to the Federal Tax Service at the previous place of registration	After registering with the Federal Tax Service at the new address of the organization (OP), the tax agent submits to the new inspection: — calculation of 6-NDFL for the period of registration with the Federal Tax Service at the previous location, with the old OKTMO of the company (OP); — calculation of 6-NDFL for the period after registration with the new Federal Tax Service with OKTMO at the new location of the organization (OP). In this case, the checkpoint assigned by the Federal Tax Service at the new address is indicated in the calculation (letter of the Federal Tax Service of the Russian Federation dated December 27, 2016 No. BS-4-11/25114@)
clause 2 art. 230	Submission by tax agents of Form 6-NDFL on paper if the number of employees is 25 or more people
clause 2 art. 230	Submission by tax agents with an average payroll of more than 25 people of Form 6-NDFL for separate divisions on paper (if the number of a separate division is less than 25 people).	If the number of individuals who received income from a tax agent is more than 25 people, you need to submit form 6-NDFL to the Federal Tax Service in electronic form according to the TKS
clause 2 art. 230	Organizations that have separate divisions and operate within the same municipality submit one 6-NDFL calculation	The calculation for 6-NDFL is filled out by the tax agent separately for each separate subdivision (SP) registered, including those cases when the SB are located in the same municipality. When filling out the OP on the line “KPP”, the checkpoint at the place of registration of the organization at the location of its separate division is indicated (clause 2.2 of section II of the Procedure for filling out 6-NDFL, approved by Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450@
clause 2 art. 230	Inaccurate information regarding calculated personal income tax amounts (over/understated)	If, after submitting to the Federal Tax Service, an error is discovered regarding the understatement (overstatement) of the amount of calculated tax in Form 6-NDFL, an updated calculation must be submitted to the inspectorate (letter of the Federal Tax Service of the Russian Federation dated July 21, 2017 No. BS-4-11/14329@, question No. 7)
clause 7 art. 226	Errors when filling out the checkpoint and OKTMO. Discrepancies between OKTMO codes in calculations and personal income tax payments, leading to unreasonable overpayments and arrears	If, when filling out form 6-NDFL, an error was made when filling out the checkpoint or OKTMO, then if it is discovered, you need to submit two calculations to the inspectorate: - updated calculation to the previously presented one, indicating the corresponding checkpoints or OKTMO and zero indicators for all sections of the calculation; — primary calculation indicating the correct checkpoint or OKTMO. (letter of the Federal Tax Service of the Russian Federation dated August 12, 2016 No. GD-4-11/14772@)
clause 2 art. 230	Late submission of Form 6-NDFL	Form 6-NDFL for the first quarter, six months, 9 months is submitted to the Federal Tax Service no later than the last day of the month following the quarter, for the year - no later than April 1 of the year following the expired tax period

Letter of the Federal Tax Service of the Russian Federation dated November 1, 2017 No. GD-4-11/22216@

How to submit 6-NDFL during reorganization

The founder of several legal entities wants to reorganize them in different forms and is interested in how, in this case, to provide the calculation of 6-NDFL and whether it will differ depending on the form of reorganization.

In response to this appeal, the tax office reported the following.

According to Art. 84 of the Tax Code of the Russian Federation, during reorganization, a company is deregistered with the Federal Tax Service when it ceases operations. The date the entry is made in the Unified State Register of Legal Entities will be the day the company is deregistered.

If the founder liquidates or reorganizes his company, the last tax period for it is considered to be the period of time from the beginning of the year until the day when the termination of the company’s work is registered with government agencies. The company provides calculations in Form 6-NDFL for the same period.

According to Art. 230 of the Tax Code of the Russian Federation, tax agents must provide 6-NDFL in their tax calculations. The assignee does not submit such a settlement for the reorganized company. However, if the company that is being reorganized has not fulfilled its obligations, then the legal successors must provide all required documents to government agencies. If there are several “heirs”, then their responsibilities are distributed based on the transfer deed or separation balance sheet.

Letter from the Federal Tax Service for Moscow dated January 10, 2018 No. 13-11/001299@

We hand over the “clarification”

You will have to clarify the calculation if you forgot to indicate any information in it or if errors were found (in the amounts of income, deductions, tax or personal data, etc.).

Also, the “clarification” is submitted when recalculating personal income tax for the past year (letter of the Federal Tax Service of the Russian Federation dated September 21, 2016 No. BS-4-11/17756@).

The Tax Code of the Russian Federation does not determine the deadline for submitting the updated calculation. However, it is better to send it to the inspectorate before the tax authorities find an inaccuracy. Then you don’t have to worry about a fine of 500 rubles.

In the “Adjustment number” line, “001” is indicated if the calculation is corrected for the first time, “002” when submitting the second “clarification,” and so on. In the lines where errors are found, the correct data is indicated, in the remaining lines - the same data as in the primary reporting.

The calculation indicates the checkpoint or OKTMO incorrectly. In this case, you also need to submit a “clarification.” In this case, two calculations are submitted to the inspection (letter of the Federal Tax Service of the Russian Federation dated August 12, 2016 No. GD-4-11/14772):

• in one calculation, the adjustment number “000” is indicated, the correct values ​​of the checkpoint or OKTMO are entered, the remaining lines are transferred from the primary calculation;
• the second calculation is submitted with the correction number “001”, KPP or OKTMO indicate the same as in the erroneous report, zeros are entered in all sections of the calculation.

If the calculation with the correct checkpoint or OKTMO is submitted late, the fine under clause 1.2 of Art. 126 of the Tax Code of the Russian Federation (for violation of the reporting deadline) does not apply.

To reliably formulate the state of settlements with the budget, in the event of changes in the data of the CRSB after the submission of updated calculations, you can submit an application to clarify the erroneously filled in details of settlement documents.

Editor's note:

In connection with the transfer of personal income tax administration by interregional (interdistrict) inspectorates for the largest taxpayers to the territorial tax authorities, the Federal Tax Service of the Russian Federation reported the following.

Starting from reporting for 2016, the largest taxpayers with OP need to submit 6-NDFL and 2-NDFL to the territorial tax authorities. Moreover, if “clarifications” on personal income tax for past periods are submitted after 01/01/2017, then they should also be sent to regular inspectorates (letter of the Federal Tax Service of the Russian Federation dated December 19, 2016 No. BS-4-11/24349@).

Fines for violations of the procedure for submitting calculations and for errors in it

The fine for failure to submit the form is 1 thousand rubles for each full or partial month from the date established for its submission (clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

If the payment is not submitted within 10 days after the expiration of the established period, then the bank accounts may be blocked (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

The fine for errors in calculation will be 500 rubles. If you correct the error yourself, there will be no fine if you submit an updated calculation before it becomes known that the inspectors have discovered false information (Article 126.1 of the Tax Code of the Russian Federation).

The fine for failure to comply with the format for submitting the calculation (paper instead of electronic form) is 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

Also, in addition to tax liability for the organization, administrative liability is provided for the official.

The fine for failure to submit the calculation on time for the employee of the organization responsible for submitting it is from 300 to 500 rubles (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Editor's note:

if the organization has a chief accountant whose job description specifies the timely submission of reports, then he must be involved (Resolution of the Armed Forces of the Russian Federation dated 03/09/2017 No. 78-AD17-8).