Form 6-NDFL should include not only standard salary payments, but also remuneration under civil law contracts for the performance of work (provision of services). In accounting practice, these are GPC (civil law) or GPA agreements. Only in this way will you fulfill your obligation to fill out "income" reporting. What "civilian" amounts and in what order to include in 6-personal income tax - read in our article.

Tax agent for GPA

If your counterparty contractor (executor) is an individual who does not have the status of an individual entrepreneur, then in relation to the income paid to him, you are recognized as a personal income tax agent. Hence the obligation to include the operations performed in such a general tax report of the company as 6-NDFL. Without GPA data, the calculation will be incomplete and, in case of verification, the controllers will simply wrap it up. So it is impossible for an accountant to lose sight of civil law transactions with individuals.

When concluding a GPA with a merchant who officially has the status of an entrepreneur, the customer company does not pay personal income tax for it. This means that the obligation to include the amounts paid in 6-personal income tax does not arise here.

Attention! The reporting procedure for 6-personal income tax for the 2nd quarter of 2019 has changed

In the salary reports for the 2nd quarter, take into account the changes that came into force in 2019. The experts of the magazine "Salary" summarized all the changes in 6-personal income tax. Read how inspectors compare report scores. If you check them yourself, avoid clarifications and be able to explain any figure from the report. Look at all the main salary changes in a convenient presentation and a special service.

Attention: personal income tax arises under a number of other civil law agreements, in addition to a contract and an agreement for the provision of services. For example, when renting property from an individual (car, phone, laptop, etc.). The algorithm for filling out 6-personal income tax will be the same.

When to calculate personal income tax for GPC

The "income" tax under the GPA is calculated on the date of actual receipt of income by an individual, which is the day of actual settlements (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). At the same time, the amounts are considered a cumulative total from the beginning of the year in relation to all income for this individual (clause 3 of article 226 of the Tax Code of the Russian Federation).

Recall that the date of receipt of income under the GPC agreement is reflected in line 100 “Date of actual receipt of income” of Form 6-NDFL.

Payment for GPC in 6 personal income tax

Withhold the “income” tax on remuneration under the GPA on the day of direct payment of funds to the performer (contractor) (clause 4 of article 226 of the Tax Code of the Russian Federation). That is, in one day you need to calculate all payments and hold deductions. Line 110 of form 6-personal income tax is automatically equal to line 100, which we discussed above.

Depending on the date in lines 100 and 110 of the calculation, another one is determined - the main one, which we will talk about later.

Deadline for the transfer of personal income tax under civil law contracts

Withheld tax is transferred to the budget on the day of withholding or the next business day (clause 6, article 226 of the Tax Code of the Russian Federation). If weekends or holidays fall between the two indicated extreme points, then in fact, it turns out that the payment period increases (clause 7, article 6.1 of the Tax Code of the Russian Federation).

To fill in line 120 of section 2 of form 6-NDFL, the last possible date for transferring tax is indicated as the deadline for transferring payment to the budget. And it does not matter if you paid the tax immediately on the day the tax was withheld. From this, the deadline for transferring the payment in order to complete the calculation does not change. It is your right to settle with the state on the last day allotted for this or immediately upon the fact of withholding the tax. The main thing is not to pay personal income tax from your own amounts. After all, you are acting as an agent and must first deduct the required amount of tax from the accrued income.

Completing section 1 and title page 6-NDFL at the conclusion of GPC agreements (contracts, services) does not generally have any features. The tax rate for GPC is the same as for wages. As a general rule, this is 13%. Therefore, section 1 will be filled out collectively for salary amounts and GPA amounts. Take all data from the available (consolidated) tax registers. They should have a complete breakdown both in terms of amounts and time frames.

As regards section 2, the dates/terms of salary transactions are different from the dates for “civilian” transactions. Even if you paid the salary and closed the settlements with the contractor on the same day. After all, at least you will not have the same first date - the day of receipt of income. In terms of salary, this is the last day of the month worked (clause 2, article 223 of the Tax Code of the Russian Federation). And according to the GPA, this will be the day of direct payment (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Already a mismatch. Therefore, GPA operations should be singled out in a separate block in section 2.

Summarizing by dates in the form

Taking into account all the rules for determining dates for 6 personal income tax, the picture regarding GPA payments in section 2 of the form will be as follows:

• on line 100, the date of payment of remuneration shall be indicated as the date of actual receipt of income. This can be cash withdrawal from the cash register or wire transfer on bank card faces;
• on line 110, the date of payment of remuneration is also indicated as the date of tax withholding, that is, lines 100 and 110 are equal in terms of GPA amounts;
• on the final line 120 - the next working day after the payment is indicated as the deadline for tax transfer. It is a worker, not a calendar one. In the case of weekends and holidays, be careful in determining this date.

Contract agreement in 6-NDFL example of filling out 2018

Suppose, on the last working day of March 2018 - on Friday the 30th - the parties signed an act on the completion of work and recognized the GPC agreement as completed. On the same day, compensation was paid for the work performed.

The deadline for transferring the amount to the budget falls on March 31. But it's Saturday, so the deadline is legally moved to April 2 - working Monday.

The calendar lines in section 2 of the 6-NDFL form will be filled out as follows:

• line 100: 03/30/2018;
• line 110: 03/30/2018;
• line 120: 04/02/2018.

However, the operation will fall into section 2 not for the first quarter, but for half a year. Look - the last date in the block falls on April. Therefore, the entire operation will be reflected in section 2 of the 6-NDFL form for the six months. And the amounts will fall into section 1 already in the report for the first quarter. And then they will be shown in all reports of 2018, since the first section is filled in on an accrual basis from the beginning of the year.

Business entities engage third-party individuals to perform certain work. To do this, there is no need to take them to the state, it is enough to draw up a GPC or GPA agreement. IN Civil Code Chapters 37 and 39 regulate relations within the framework of a contract or reimbursed provision of services. Let's consider how to correctly reflect in 6 personal income tax both an advance payment and a GPC agreement.

The relationship between the customer (organization) and the contractor (executor) is formalized by a civil contract. The contract reflects the obligations of the contractor - to perform the scope of work, and the customer - to accept and pay for the work in accordance with the act of acceptance and transfer. In addition, the customer is obliged to reflect the accrued and withheld tax in the calculation.

Each type of profit that individuals receive. persons subject to taxation. Every income is accounted for personal income tax charges. The difference between GPC and employment contract only in the date of reflection of the receipt of profit. According to the employment contract, this is the last day of the month of accrual.

General reflection rules

Profit recognition date

According to the norms of the Tax Code of Article 223, paragraph 1, subparagraph 1, the day of reflection of profits from the GPC is the date of receipt. In part 1 of the declaration, line 020, information about earnings is reflected in the period on the day of payment.

Income calculation date

The income tax is calculated on the day the profit is received under a legal contract (TC Article 226, paragraph 3). The day of payment is the date when the income is paid through the cash desk of the organization or transferred to the current account of an individual (TC Article 223, paragraph 1).

In column 100 of the second part of the report indicate the number of actual receipt of income.

Tax withholding day

Withholding personal income tax from profits received under GPC agreements is calculated on the day when incomes are paid. Accordingly, the dates indicated in cells 100 and 110 of the second part of the calculation will be the same.

When is personal income tax transferred to the budget

To transfer tax, you must be guided general requirements NK:

• Article 226 point 6 paragraph 1;
• article 6.1 point 7.

The transfer of tax must be made no later than the day following the date of payment under the GPC agreement.

Completing the declaration 6

Filling in part 1 of the report is carried out on an accrual basis from the beginning of the year, the second part includes information only for the reporting period.

In 6 personal income tax, remuneration under a civil law contract is formed in the period of completion of the operation.

• In field 020 - the total expression for GPC;
• in field 040 and 070 - personal income tax, which is accrued and withheld from profit in column 020;
• block of fields 100 -140 - filled in for each number of payments under the contracts.

When filling out the declaration, they are guided by legislative acts:

• letter of the Ministry of Finance 03-04-06-24982 dated May 26, 2014;
• letters from the federal tax service BS 4-11-14329 dated July 21, 2017, BS 3-11-4816 dated October 17, 2016;
• Tax Code article 223 p. 1.

The nuances of generating a report when transferring advances

When transferring advance payments for work that are drawn up by GPC agreements, they are included in cell 020. The line is filled in on an accrual basis from the beginning of the year. The rest of the section is filled in the usual way.

If no payments were made under the contract in the reporting period and only accrual is reflected, you need to fill in the corresponding total indicators in cells 020 and 040. Personal income tax should be withheld only when the profit is paid. Therefore, column 070 is filled in during the income transfer period.

In the second part of the declaration, information is indicated in relation to the operations of this reporting period. If the total expressions are listed on the same day under the GPA with several contractors, they are combined into one block of fields 100-140.

Consider an example of filling out a declaration.

The organization entered into a deal for the performance of contract repairs with physical. face:

• Completion period – 3rd quarter;
• On August 15, an advance payment in the amount of 5,000 rubles was paid;
• the final settlement was made on August 29 in the amount of 22,000 rubles.

A sample of filling in part 1 of the calculation of 6 personal income tax under a contract:

In the second part, both the advance payment and the final transfer of profit are reflected in different blocks.

Advance reflection:

• 100 – 15.08;
• 110 – 15.08;
• 120 – 16.08;
• 130 – 5 000;
• 140 – 650.

Reflection of the final settlement:

• 100 - 29.08 - the date of receipt of income under the GPC agreement;
• 110 – 29.08;
• 120 – 30.08;
• 130 – 22 000;
• 140 - 2 860 - the amount of accrued income tax.

Contractual relations are concluded with physical. persons individual entrepreneurs or non-residents. When generating a report for each case, the features of filling are different.

• Individual entrepreneurs independently calculate taxes and generate reports on them. When drawing up a GPC agreement with an individual entrepreneur and 6 personal income tax for this profit, it is not filled in, and the organization does not calculate income tax;
• if the contract is concluded with a non-resident, the personal income tax rate is 30%.

In section 1, indicate the corresponding rate in field 010.

Filling in the second part of the declaration for this example will be in the usual order. Column 140 reflects taxes at a rate of 30%.

To record an advance:

• Fields 100 and 110 - 15.08;
• 120 – 16.08;
• 130 – 5 000;
• 140 – 1 500.

Filling in the block graph for the final calculation:

• 100 and 110 - 29.08;
• 120 – 30.08;
• 130 – 22 000;
• 140 – 6 600.

Advance payment on the last day of the reporting quarter

If advance payment produced on the last day of the reporting quarter, it should be reflected in the second part of the declaration of the next period.

This rule is explained in the letters of the Federal Tax Service:

• BS 4-11-20829 dated November 2, 2016;
• BS 4-11-20126 dated October 24, 2016

• The advance payment is 70,000 rubles;
• On November 30, a transfer was made minus income tax - 9100. The tax was transferred to the treasury simultaneously on November 30:
• the act for contract work was signed on December 29;
• professional deduction amounted to 95,000 rubles;
• transfer of profit to the contractor in the amount of 100,000 rubles was made on December 30;
• personal income tax withholding, taking into account the deduction, was made on December 30 in the amount of 650 rubles;
• The accountant completed the transfer of income tax on the first working day after the holidays - January 9th.

The GPC agreement in the 6 personal income tax declaration in the annual report will be as follows:

The final calculation is not included in the report for the year. You show it in the second part of the report for January - March.

Conclusion

When generating information under the GPC agreement, the status of the contractor is taken into account. The reflection of the calculation and the personal income tax rate depend on this. In addition, you need to separately show advance payments from the final settlement. You can group in one block only profit from contracts paid on the same day.

Both organizations and entrepreneurs have the right to engage individuals to perform work under civil law contracts. 6-NDFL contains information on accrued and withheld taxes on personal income. In this regard, the question may arise of how payments under GPC agreements are reflected in 6-NDFL. In the article, we will consider how to reflect GPC in 6-personal income tax.

GPC Agreement

If companies or individual entrepreneurs attract individuals to perform any work, they conclude civil law agreements (GPC) with them. Under this agreement, the date of receipt of income is actually considered the date of payment Money individual. In this case, it will not matter what was paid - an advance or the final amount. Each payment in 6-personal income tax will be reflected in a separate block and under a separate date.

Important! If we compare the GPC agreement with a regular agreement, then according to the latter, under the date of receipt of income, the last day of the month for which payment is made will be considered wages. In addition, in this case, personal income tax will not be withheld from the advance.

The procedure for withholding personal income tax

Important! If an organization or individual entrepreneur hires individuals under a GPC agreement and pays them income, then they are required to reflect this in 6-personal income tax, since in this case they are tax agents. This means that it is the organization that is responsible for withholding personal income tax payments and paying them to the treasury.

First of all, it is necessary to find out in what terms the amount of tax on the income of individuals should be calculated, withheld and paid to the budget.

The date on which the employee receives income under the GPC agreement is the tax withholding date. On this day, an individual is paid money from the cash desk for work, or money is transferred to him on a card. This date will need to be reflected in 6-NFDL on line 100.

Since the date on which the GPC income is received is also the date of withholding personal income tax, which means that this date must be indicated in the form 6-personal income tax on line 110. This date must also be observed with the one indicated as the calculation date in the contract contract.

As in all other cases, transfer of personal income tax to the budget, this must be done no later than the next business day after the payment of funds to an individual. This date is indicated in the form 6-NDFL on line 120.

How to reflect GPC in 6-personal income tax

In 2018, the form 6-NDFL for GPC is filled out on the basis of the order of the Federal Tax Service No. MMV-7-11 / 450 dated 10/14/2015. The order specifies the following requirements for completion:

1. For each OKTMO, the form is filled out separately. Also, the organization must indicate the code of the municipality in which the company's division is located.
2. In separate sections, payment for GPC in the form of 6-NDFL is not indicated. This amount in the reporting should be indicated on a general basis. The first section should contain data on income and tax, which was calculated and paid on an accrual basis for 1 quarter, half a year, 9 months and a year. For each tax rate, the first section is completed. Reporting data for reporting period are listed in the second section.
3. If in one tax period personal income tax was paid at different rates, then for each rate information in 6-personal income tax is entered separately. In order for the tax not to accrue penalties, it is necessary to carefully check the correctness of the information entered.

Based on the specified requirements, the GPC in 6-NDFL is reflected and submitted for each reporting period no later than the last day of the month following the reporting period.

An example of the reflection of GPC in 6-NDFL

Continent LLC entered into an agreement with individuals for the provision of services from April 1 to May 31. The cost of services rendered under the contract is 10,000 rubles, the amount of personal income tax from this amount is 1,300 rubles. The payment was made on June 10th.

On line 070 of form 6-NDFL, the amount of personal income tax withheld, that is, 1,300 rubles, is prescribed. On the same day, personal income tax was withheld, which means that lines 100 and 110 indicate the same amount under the date June 10. The total amount of income paid is 10,000 rubles. This value is entered on line 130 of the 6-NDFL form.

Advance payment under the GPC agreement in 6-NDFL

Important! In the event that before the end of the reporting period, the payment under the GPC agreement was only accrued, but they did not have time to pay it, then it is included in the total amount of income on line 020. The tax calculated from this amount is indicated on line 040. At the same time, it is not necessary to indicate the amount data in line 070. This follows from the fact that the amount has not yet been paid and personal income tax has not been withheld from it.

Section 2: advance payments under GPC agreements, which were issued during the last three months of the reporting period, are reflected here.

Lines 100 and 110 reflect the dates of payment of money to an individual with whom a GPC agreement has been concluded. Line 120 indicates the day when the personal income tax is transferred, that is, the next business day after the payment of income to an individual. Lines 130 and 140 reflect the advance paid under the GPC agreement and, accordingly, withheld personal income tax from this amount.

Reflection in 6-NDFL of interim payments and final settlement under the GPC agreement

1 section: 1 section is filled in in the usual way. All payments made under the GPC agreement will be included in total income and reflected in line 020. From this amount, personal income tax will be indicated below on lines 040 and 070.

2 section: the advance payment paid, as well as the final settlement that was paid during the last three months, will be indicated in a separate block on lines 100-140. This is due to the fact that they were paid at different times.

Features of reflecting income in 6-personal income tax

Organizations and individual entrepreneurs enter into contractual relations with individuals, individual entrepreneurs or non-residents. When companies generate a report, certain filling features will be highlighted for each case. For example:

• Entrepreneurs independently calculate the amount of tax and reflect it in the reporting. If the GPC is drawn up with an individual entrepreneur, then 6-NDFL will not be filled out, and the organization should not calculate personal income tax. The customer does not reflect payments under the GPC agreement with IP in the certificate. This is due to the fact that the individual entrepreneur independently pays personal income tax payments to the budget, and, accordingly, reports on them independently.
• In the event that the contract is concluded with an individual who is not a resident, then the personal income tax rate will be 30%.

Conclusion

If information is generated under a GPC agreement, then the tax agent must take into account the status of the contractor. The reflection of information, as well as the personal income tax rate, will depend on this. In addition, advance payments must be reflected separately. In one block, only payments from contracts that are listed on the same date are grouped.

Employers act as tax agents in relation to individuals. persons to whom they pay income, withhold and transfer income tax for them. Every quarter they report to tax office submitting reports. The report includes not only employees of the enterprise, but also contractors under GPC agreements. How to reflect payments under work contracts in 6 personal income tax?

This form of interaction does not imply the emergence of labor relations between the participants. The parties to the transaction are the customer and the contractor. The first one orders a certain service, for example, equipment repair, the second one performs the work within the time period established by the contract. The customer accepts the contract work, this fact is recorded by the act of work performed, after which payment for the services is made. The document itself is regulated by the Civil Code, not the Labor Code.

This type of relationship is beneficial for employers, since the performers under it are deprived of the guarantees established by the Labor Code of the Russian Federation (vacation, sick leave, work schedule, and others). The GPC agreement can be concluded for the performance of one-time work or for a long period. There are several varieties of it, one of them is a contract. The duty to keep and payment of personal income tax retained by the organization.

Important! If an enterprise has chosen an individual entrepreneur as a contractor, it is exempt from paying taxes under this agreement, because IP is not a physical person and independently pays and reports on their taxes.

How to fill out a report?

The report is filled with a total for all physical. persons. Payments under work contracts are filled in the same way as the remuneration of ordinary employees.

Important! The only difference is the reflection of the advance. When issuing an advance to employees of the company, the tax is not withheld, it is calculated after the end of the month and withheld from the salary. When concluding a work contract, personal income tax is withheld from each remuneration.

The first section is filled in on an accrual basis from the beginning of the year. Field 010 indicates the tax rate, a separate sheet is filled out for each rate. The contractor may be a non-resident of Russia, in which case the tax will be withheld at a rate of 30%. Lines 020 and 040 show the amount of remuneration for the performance of work, services and the tax calculated from it. Field 070 reflects the amount of withheld tax.

If the contractor under the contract is entitled to tax deductions (for example, professional), they are reflected in field 030 and reduce the amount to be taxed. This right must be documented.

Filling in line 060 is carried out once, in total for all rates (if there are several). The value is entered in the field on the first sheet, on the remaining pages this line is left blank. All physical persons who received income during the year (to be filled in on an accrual basis). If several work contracts were concluded with the same person (in the current tax period), it is shown on the line only once.

Section 2 is completed for the current period - 3 months. Shows all payments under the contract.

Under contract agreements, lines in 6 personal income tax are filled in as follows:

• 100 - date of receipt of income by the contractor. This indicates either the day of transfer of funds, or the day of cash withdrawal;
• 110 - date of withholding personal income tax (coincides with the day of payment of income);
• 120 - the date of transfer of the fee according to the law. It is legally established that the transfer of fees to the budget must be made no later than the day following the withholding of personal income tax. Thus, even if the tax was paid on the day the remuneration was issued, the report reflects the next business day;
• 130 - the cost specified in the contract. If an advance payment is implied, then the amount of the advance payment and the amount of the calculation;
• 140 - the amount of tax withheld.

Important! If the income was transferred on the last day of the reporting (tax) period, it is not taken into account in 6 personal income tax. The payment is included in the report for the next quarter.

Vitrazh LLC entered into a contract with individual. The advance payment was transferred on 12/05/2017, the act of completion was signed on 12/28/2017. Full settlement with the contractor was made on 12/29/2017. The cost of services amounted to 39,000 rubles, of which the advance payment is 10 thousand rubles. The contractor has the right to deduct amounts up to 8,000 rubles.

The advance payment and the final settlement will be reflected in different periods, because personal income tax with last payment will be paid in 2018.

An example of filling out reports for 2017 and the 1st quarter of 2018:

Conclusion

The tax agent must show payments under work contracts in the same way as the income of ordinary employees. Only the reflection of the advance payment differs; in this situation, personal income tax is withheld from it. If an individual entrepreneur acts as an executor, you do not need to transfer tax for him, as well as show him in 6 personal income tax.

Our organization accrued 10,000 rubles under a contract. in September. But the payment was made in October. How to reflect these incomes in 6NDFL in the 1st and 2nd sections. And for what period these expenses should be reflected in personal income tax (9 months or 12 months)

If the remuneration was paid in October, reflect it in section 1 and section 2 of the calculation of 6-personal income tax at the end of the year.

Completion of the calculation is not affected by the date of remuneration under the contract. When filling out line 020, focus not on accruals in accounting, but on the date of receipt of income for personal income tax purposes.

Unlike wages, for calculating personal income tax, the date of actual receipt of income in the form of remuneration under the GPA is the day they are paid (the day of transfer to the employee's bank account). Therefore, the payment of remuneration must be included in the calculation. 6-personal income tax per year.

In section 2, reflect the payment of income under a civil law contract as follows:

Line 100 - day of payment of remuneration;
- line 110 - the same date as line 100;
- line 120 - the next business day after the date indicated on line 110;
- line 130 - the amount of income;
- line 140 - the amount of withheld tax.

Rationale

From directories

10 examples of filling out 6-personal income tax on real numbers

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Situation #4.We paid an advance to an individual under a work contract on September 21. The rest will be issued in October - after the completion of work.

Record the advance to the contractor in the payment period. The date of receipt of income in this case is the day when the company transferred or issued money to a citizen. It does not matter if the company issues money before the end of the month for which the service is provided, or after.

In section 2, indicate line by line:

- 100 "Date of actual receipt of income" - 09/21/2016;

- 110 "Date of tax withholding" - 09/21/2016;

- 120 "Term for tax transfer" - 24.09.2016;

<…>

How not to get confused with carry-over income in the calculation of 6-personal income tax

Most of the confusion in 6-personal income tax due to payments moving from quarter to quarter. See concrete examples filling in different situations

The company accrues salaries, benefits, vacation pay to employees, as well as remuneration to contractors before it pays. But this does not always affect the completion of the report.

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Situation: the contractor handed over the work in the second quarter, and received the reward in the third

The company accrues remuneration to the contractor on the date when it signs the certificate of completion. But income for personal income tax purposes arises when the contractor receives money. Therefore, in the calculation for nine months, show only the remuneration that was paid in the reporting period.

For example

On June 28, the company signed an act of completion with the contractor for 56,000 rubles, personal income tax - 7280 rubles. (56,000 rubles? 13%). She gave out the money on July 12, so she showed the reward for nine months. Section 2 filled out, as in sample 5.

Sample 5. How to record payments to contractors for the last quarter

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