How to generate a report 6 personal income tax in zup. Rules for filling out reports

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

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

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

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

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

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

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

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

Read more about these rules.

Instructions for filling out form 6-NDFL in standard situations

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

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

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

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

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

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

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

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

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

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

“Salary” prepayment: sample in 6-NDFL

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

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

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

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

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

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

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

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

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

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

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

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

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

Instructions for filling out line 120 in 6-NDFL

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

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

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

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

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

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

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

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

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

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

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

Maternity benefit in 6-NDFL

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

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

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

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

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

Read more about maternity leave in 6-NDFL.

Advances under the GPC agreement

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

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

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

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

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

Gift for a pensioner

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

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

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

Results

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

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

Line 110 "Date of tax withholding" section. 2 is filled out taking into account the provisions of paragraph 4 of Art. 226 and paragraph 7 of Art. 226.1 of the Code. The first of these rules states that tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income. In this case, when the taxpayer pays income in kind or when the taxpayer receives income in the form of a benefit, the calculated amount of tax is withheld by the tax agent at the expense of any income paid by the tax agent to the taxpayer in cash. However, the amount of tax withheld cannot exceed 50 percent of the amount of cash income paid. As for paragraph 7 of Art. 226.1 of the Code, this norm specifies the procedure for calculating and withholding the amount of personal income tax by a tax agent when carrying out transactions with securities and transactions with financial instruments of futures transactions.

Line 120 "Tax payment deadline" section. 2 is filled out taking into account the provisions of clause 6 of Art. 226 and paragraph 9 of Art. 226.1 of the Code. In general, the calculated and withheld amount of personal income tax must be transferred to the budget no later than the day following the day the income is paid to the taxpayer. An exception is made only for income in the form of temporary disability benefits (including benefits for caring for a sick child) and vacation pay. In these cases, the tax is paid no later than the last day of the month in which such payments were made.

And in lines 130 and 140 (“Amount of income actually received” and “Amount of tax withheld”) the corresponding total indicators are reflected.

It is important! According to paragraph 7 of Art. 6.1 of the Code, in cases where the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it. Accordingly, if the deadline for transferring personal income tax established by the Code falls on a non-working day, line 120 of the 6-personal income tax calculation is filled out taking into account the transfer rules (see Letter of the Federal Tax Service dated May 16, 2016 N BS-4-11/8568@). But the date of actual receipt of income is not postponed (see Letter of the Federal Tax Service dated May 16, 2016 N BS-3-11 / 2169). That is, for example, income in the form of wages for April is recognized on 04/30/2016, regardless of the fact that this day is Saturday.

From theory to practice of filling

Well, now let's move on to practical situations. Let's look at the most widespread of them.

"Transitional" salary

Perhaps the biggest problem is related to the reflection in the 6-NDFL calculation of wages that “transition” from one reporting period to another. That is, for example, income in the form of wages is recognized on the last day of June 2016, but in fact it is paid on July 5, 2016 (the date is conditional, set by the employer independently).

It must be said that regulatory authorities have recently been paying increased attention to such “transient” problems (see Letters of the Federal Tax Service dated February 12, 2016 N BS-3-11/553@, dated February 18, 2016 N BS-3-11 /650@, dated February 25, 2016 N BS-4-11/3058@, etc.). The point of the clarification is that if a tax agent carries out a transaction in one reporting period and completes it in another reporting period, this transaction is reflected in the reporting period in which it was completed. And in the Letter of the Federal Tax Service dated May 16, 2016 N BS-4-11/8609, it is explained that in such situations, in calculations for the period in which the salary is accrued but not yet paid, the corresponding amounts of personal income tax not withheld from this salary on line 080 section There is no need to show 1 calculation for this period. In this line we put "0". The amount of calculated tax is shown only on line 040 (see table “Sample of filling out section 1 of the 6-NDFL calculation for the half-year”).

When filling out section. 2 calculations of 6-NDFL for the half-year, we do not show the salary for June, since it will be paid in July - it will be reflected in the calculation of 6-NDFL for 9 months (see table "Sample of filling out section 2 of the calculation of 6-NDFL for the half-year") . But in Sect. 2 calculations for the half year must reflect the March salary, which was paid in April.

Note! In a similar manner, you should fill out the 6-NDFL calculation and if during the entire quarter the salary was not actually paid for one reason or another, such salary falls into section. 2 calculations, but only in the period when it was actually paid (see Letter of the Federal Tax Service dated May 24, 2016 N BS-4-11/9194).

It should also be borne in mind that if for different types of income that have the same date of actual receipt, there are different deadlines for transferring personal income tax, lines 100 - 140 of section. 2 calculations in form 6-NDFL are filled out for each tax payment deadline separately (see Letter of the Federal Tax Service dated March 18, 2016 No. BS-4-11/4538@).

"Vacation" question

In May - June 2016, a “vacation” campaign was launched - many employees prefer to take vacations in the summer months. And therefore, the issue of reflecting vacation pay and corresponding tax amounts in calculations using Form 6-NDFL has become relevant. And it must be said that it will not lose its relevance even when creating calculations for 9 months, since the vacation period is far from over.

The problem here is this. The fact is that there is only one deadline for paying personal income tax on vacation payments and sick leave benefits - the last day of the month in which such income was paid. Therefore, we would like to optimize the procedure for generating the 6-NDFL calculation by highlighting all vacation pay paid in a particular month in section. 2 calculations one block of lines 100 - 140.

Unfortunately, we have to admit that this kind of optimization is unacceptable. The fact is that the date of receipt of income in the form of vacation pay for personal income tax purposes is the day of their payment. Accordingly, if you paid vacation pay on different days, then in the calculation of 6-NDFL they will have to be distributed among different blocks of lines 100 - 140, indicating different dates for receiving such income.

Recalculation of vacation pay in calculations

In some cases, vacation pay already paid to an employee has to be recalculated. Such a need may arise if, for example, after going on vacation, he was paid an annual bonus, which affects the amount of average earnings on the basis of which vacation pay is calculated, or if all employees in the organization received a salary increase, etc. Representatives of the Federal Tax Service in Letter dated May 24, 2016 N BS-4-11/9248 explained that in such situations, that is, in the case when an organization (tax agent) recalculates the amount of vacation pay and, accordingly, the amount of personal income tax, in section. 1 Calculations in form 6-NDFL reflect the total amounts already taking into account the recalculation made.

Other "vacation" problems

Labor legislation allows that an employee can go on vacation with subsequent dismissal or terminate the employment relationship, as they say, without resting, but receiving compensation for unused vacation. On the one hand, payments made in favor of the employee are essentially similar, but... The procedure for reflecting them in accounting will vary. After all, personal income tax on vacation pay is paid no later than the last day of the month in which such payments were made (clause 6 of Article 226 of the Tax Code). And personal income tax from wages and compensation for unused vacation must be transferred to the budget the next day after such income was paid to the employee (see Letter of the Federal Tax Service dated May 11, 2016 N BS-3-11/2094@).

In conclusion, let us note one more important nuance. The fact is that income that is not subject to taxation (exempt from taxation) listed in Art. 217 of the Code, are not reflected in the calculation according to Form 6-NDFL (see, for example, Letter of the Federal Tax Service dated March 23, 2016 No. BS-4-11/4901). At the same time, this norm also names income that is not fully exempt from personal income tax, but within a certain limit. For example, gifts worth no more than 4,000 rubles. for the tax period (the “surplus” in this case falls into the personal income tax base in the general manner). Accordingly, do not forget to show such “surpluses” in the calculation of 6-NDFL.

Last year, lawmakers introduced a new tax reporting form that must be submitted by all employers with existing employment contracts with individuals. This report is a supplementary form that must be completed in addition to the existing 2-NDFL report. The law regulates the procedure for drawing up 6-NDFL instructions for filling out.

Tax legislation in part 6-NDFL, the instructions for filling out, establish that it must be formed by tax agents in relation to the amounts of accrued income to individuals.

This category includes companies and entrepreneurs that attract hired labor under labor and civil contracts. Persons who act as a source of income in relation to transactions with securities, other financial market instruments, etc. must also transfer 6-NDFL.

The obligation to submit 6-NDFL instructions for filling out applies both to business entities within the country and to foreign companies, representative offices, and separate divisions that operate on the territory of our state.

The report must also be submitted to notaries, lawyers, and doctors conducting private practices with the involvement of individuals for whom they act as a source of income.

Attention! The obligation to submit 6 personal income taxes also applies to individuals who have agreements with other individuals, as a result of which the latter receive income.

Should I submit zero 6-personal income tax?

There is no need to submit a blank report to the Federal Tax Service In accordance with 6-NDFL, instructions for filling out are not necessary:

• When in the reporting period under review, even if there were employees, they were not accrued and paid income.
• If the individual entrepreneur or organization does not have hired employees.
• During the reporting period, the business entity did not carry out activities.

This point is mentioned in several explanatory letters prepared by the tax authorities. However, in such situations, it is advisable to still send explanatory letters to the Federal Tax Service, which justify the reason for the failure to submit the report.

For companies where the manager is the only employee, it is necessary to submit reports in the prescribed form. If you ignore this point, then administrative measures may be applied to the organization.

A company is exempt from filing 6NDFL only if no payments were accrued or made to the director.

6-NDFL instructions for filling out establishes that zero reporting on this form exists. It needs to include:

• Title page.
• Section 1, where all indicators are 0.
• Section 2 - you can not complete it at all, or you can cross out all the provided columns.

6-NDFL due dates in 2017-2018

The rules of tax law determine that this report is prepared quarterly, so its reporting periods are: the first quarter, the first half of the year, for nine months, and a year.

According to the 6-NDFL report, the deadlines for submission in 2017 remained the same as in the previous period. This form must be sent to the tax office no later than the final day of the month following the reporting month, and for the year - before the first of April of the year following the reporting one. If the due date falls on a weekend or holiday, then the final date is the date of the next working day.

6-NDFL in 2017 due date, table:

The filing dates for 6 personal income taxes in 2018 will be as follows, table:

Where are the reports submitted?

6-NDFL instructions for filling out should be submitted by subjects:

• Legal entities - send reports in format 6 personal income tax to their location.
• Branches and representative offices at their location. The exception is large taxpayers, who have the right to choose to send a report to the location of the head office or a separate division.
• Entrepreneurs submit reports at the place of registration, that is, at their registration.
• Notaries, lawyers, citizens - at their place of residence.

Reporting methods

The law establishes the following methods of reporting:

• Submission of the 6-NDFL report on paper - the inspector is given two copies of the report, after which he checks it and puts an acceptance mark on one of them and transfers it to the representative of the tax agent. This method is available only for a business entity if it has no more than 25 employees.
• The 6-NDFL form is submitted via an electronic communication channel. To do this, you must have an agreement with a special communications operator and a specialized program.

Rules for filling out reports

When filling out the report, you must follow some rules:

• Tax amounts are always indicated only in whole numbers, without kopecks. If the tax has a fractional part greater than 50 kopecks, then an increase of 1 ruble occurs, if less, it is discarded.
• Income and expenses that were received in foreign currency are indicated on the basis of the exchange rate determined by the Central Bank on the dates of receipt and expenditure;
• If an error is made, then you cannot use a tool like “Stroke” or similar ones to correct it. You need to fill out this sheet again;
• The report is printed on only one side of the sheet. Double-sided printing is not permitted;
• If the report is stapled, then this must be done carefully in the very corner of the document, without damaging the sheets.
• If a digital value is written in a column, then the numbers must be entered starting from the leftmost cell. All remaining blanks must be crossed out at the end;
• If filling out the report by hand on a blank form, then this must be done with a pen with black, purple or blue ink.

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Form and example of filling out the form

6-NDFL instructions for filling out

Let's look at the 6-NDFL example of filling out so that you know how to correctly fill out the declaration.

Sample of filling out the title page

First, you need to enter the TIN and KPP codes on the sheet. If the report is submitted by an entrepreneur, then he does not have a checkpoint code - in this case, the field must be completely crossed out. Then the sheet number is recorded in the general report stack. Usually this is 001.

In the “Submission period” field, enter the code corresponding to the period for which the report is submitted. It can be:

• 21 - rented out in the first quarter;
• 31 - rented out in half a year;
• 33 - rented out in nine months;
• 34 - annual report is submitted.

The next field contains the number of the year for which the document is being compiled.

The next step is to record the Federal Tax Service code, as well as the location of the taxpayer. Here can be values:

• 120 - rented at the place of residence of the entrepreneur;
• 212 - for rent upon finding a company.

The full name of the company or full name is written in the large field without abbreviation. entrepreneur. If individual entrepreneur data is entered, then each part is written on a new line. All cells that are left blank must be crossed out.

The next step is to indicate the OKTMO code and phone number.

Nearby there are columns in which you need to enter the total number of sheets in the report, as well as how many documents are included as attachments.

At the bottom of the title page, information is written on the left:

• If the report is submitted personally by the taxpayer, put “1”. Next, indicate the full name of the director.
• If submitted by a representative, then put “1”, and information about the issued power of attorney is written in the empty field. A copy of the power of attorney is attached to the reporting.

Attention! If the form is filled out by an entrepreneur, then put dashes in the full name field, since this data is already indicated above.

Sample filling Section No. 1

bukhproffi

Important! This section contains information on a cumulative basis from the beginning of the current year to the end of the reporting period.

The page indicates the amount of income accrued since the beginning of the year for all employees, as well as the determined and withheld tax. If an employee had tax withheld at several rates at once during the year, then for each of them you need to draw up a separate sheet with section 1.

Attention! In a situation where several sheets with section 1 are compiled, the totals for lines 060-090 are entered only on the first one, and on all others they must be left blank.

6-NDFL instructions for filling out section 1:

• 010 - the rate at which the tax was withheld;
• 020 - the total amount of income that is taxed at the specified rate since the beginning of the year;
• 025 - the amount of dividend income from the beginning of the specified year;
• 030 - the amount of tax deductions provided to employees since the beginning of the year;
• 040 - the amount of tax, which is calculated at the specified rate from the beginning of the year;
• 045 - the amount of tax calculated on dividends from the beginning of the year;
• 050 - the amount of the transferred advance fixed tax payment;
• 060 - the total number of employees who for the current period have income taxed at the specified rate;
• 070 - total tax amount since the beginning of the year;
• 080 - the amount of income for which it was not possible to withhold tax;
• 090 - amount of taxes refunded back.

Sample filling Section No. 2

This section contains amounts that relate only to the current period. Dates must be entered here:

• When the employee received income;
• When the tax was withheld from him;
• When it was listed.

Also, for each group of dates the amount of income and the amount of tax are recorded.

The formation in the lines must be entered as follows:

• 100 - the date when income was received from line 130 is recorded;
• 110 - the date when tax was withheld from this income;
• 120 - the date when the tax was transferred;
• 130 - amount of income for this date;
• 140 - the amount of tax that was withheld from the amount on the date recorded in line 110.

bukhproffi

Important! If on the same day employees received several types of income, which have different days with which taxes were withheld or sent, then each such income must be shown on a separate line. Otherwise, a merger can be performed.

One of the nuances of filling out the report is compliance with the actual deadlines for receipt of income and retention. So, if income was received in the last month of one reporting period, and the tax was transferred in the first month of the next, then in the first declaration it is shown only in Section 1, and in the second - only in Section 2.

Frequently asked questions when filling out the form

The procedure for reflecting compensation upon dismissal

The procedure for reflecting compensation upon dismissal in the report is similar to the reflection of salary calculations, however, these payments must be shown on different lines.

The procedure for filling out section 2 is as follows:

• The date of issuance of compensation is entered in lines 100 and 110;
• In line 120 - the next day of work;
• In lines 130 and 140 - the amount of compensation and withheld tax.

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How to reflect bonuses

When reflecting a premium, it is necessary to focus on the order by which it was established. The final day of the month when such an order was issued is the day on which the income was received.

Section 2 is formatted as follows:

• Line 100 records the final day of the month when the order was drawn up;
• Line 110 - date of issue of the bonus to the employee;
• Line 120 is the date the tax was sent (usually the day after payment).
• Lines 130 and 140 - the amount of the premium and the tax withheld from it.

The procedure for recording sick leave

The document reflects only those sick leave for which personal income tax must be calculated. Otherwise, the control ratios in Section 1 will not converge. Maternity benefits are not included in the report!

• The date of sending sick leave is recorded in lines 100 and 110;
• In line 120 - the final day of the month when the payment was made. If the last day falls on a weekend, then the next next working day is entered.
• In line 130 - the amount of sick leave along with tax;
• Line 140 shows the tax amount.

How to reflect vacation pay in 6-NDFL

Vacation payments must be included in the report in the month in which they were issued to the employee. If vacation pay was accrued but not issued, then it is not included in the document.

In section 1, line 020 records all amounts of vacation pay that were issued this month along with personal income tax. In lines 040 and 070 - the amount of tax.

Section 2 should be formatted as follows:

• In lines 100 and 110, the date of sending vacation pay is recorded;
• In line 120 - the final day of the month when the payment was made. If the last day falls on a weekend, then the next working day is entered.
• In line 130 - the amount of vacation pay along with tax;
• Line 140 shows the tax amount.

All vacation pay paid on the same day can be combined into one entry.

bukhproffi

Important! If vacation pay is paid in the last month of the quarter, and the final day of the month (the day the tax is sent) falls on a weekend, then such payments must be included in the document in the next quarter.

How to take into account the salary issued next month

The organization is obliged to pay wages in two parts - an advance and the remaining part. The advance is issued in the same month for which it is accrued. Since the Tax Code does not recognize it as income (unless it is paid on the last day of the month), there is no need to show it in the report.

The amount of earnings is deposited according to the date of issue. This should be reflected as follows:

• The final day of the month for which the salary is calculated is entered in line 100;
• In line 110 - the date of payment of wages and withdrawal of taxes;
• In line 120 - the next business day when the tax is transferred.
• In line 130 - the full amount of the salary, taking into account the advance;
• Line 140 shows the tax amount.

How to take into account salaries issued in the same month

Since the Labor Code determines that the organization does not have the right to delay the payment of wages, and payment in advance does not violate the established rights of employees, it is allowed to issue the entire salary in the month of accrual. This is especially true at the end of the year, when some companies try to pay employees before the New Year holidays.

This output is reflected as follows:

• Line 100 records the ending day of the month;
• In line 110 - the day of payment of wages;
• In line 120 - the next working day (personal income tax payment);
• In lines 130 and 140 - the amounts of salary and tax.

Penalty for failure to submit 6-NDFL reports

As with other reports provided for by law, this also provides for liability if the filing deadline is missed, or if the procedure for filling out 6-NDFL was violated.

If the form was never submitted to the tax service, then a fine of 1000 rubles will be charged. for each month of the overdue period. Moreover, it is prescribed even less than a month in advance.

Another type of liability is failure to comply with the form in which the report must be submitted. If the taxpayer sent 6-NDFL to the inspectorate in an invalid format, then he faces a fine of 200 rubles. for each report submitted incorrectly in this way.

The Tax Code includes penalties for submitting a report that intentionally or accidentally contained incorrect or distorted information. The penalty for such an offense is 500 rubles. for each document in which an error was made.

To avoid this kind of violation, it is advisable to use the 6-NDFL instructions for filling out the report, and prepare the document itself using special computer programs that allow you to avoid most errors.

If an error was made in the report, but the organization discovers it itself, before the inspection by the inspector, and submits a corrective report, then it is exempt from this type of punishment.

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Important! If 10 days have passed since the specified date of filing the declaration, and it has not been submitted, the inspectorate has the right in this case to suspend operations on the current account.

Calculation of 6-NDFL is another type of reporting for all employers. It must be taken by organizations and individual entrepreneurs with employees starting from the 1st quarter of 2016.

Note: On January 26, 2018, an order was published on the Federal Tax Service website to amend the current calculation form, and therefore for 2017 6-NDFL is submitted using a new form. It is currently not published and will appear on the website in the near future, as well as a sample of how to fill it out.

Sample of filling out 6-NDFL

You can see a sample of filling out the 6-NDFL calculation on this page.

Where to submit 6-NDFL calculations

6-NDFL must be submitted to the same Federal Tax Service to which the personal income tax was transferred. The address and contact details of your tax office can be found using this service

Calculation form 6-NDFL

The 6-NDFL calculation can be submitted to the tax office in two ways:

1. In paper form in person or by registered mail. This method is suitable only for those employers whose average number of employees who received income in the tax period is less than 25 people.
2. IN in electronic format on disks and flash drives or via the Internet through e-document flow operators or the service on the tax service website.

Deadlines for submitting form 6-NDFL in 2018

Calculation 6-NDFL must be submitted quarterly. The deadline for submission is the last day of the first month of the next quarter.

Note: If the reporting day falls on a weekend or holiday, the deadline for submission is moved to the next working day.

Penalties for failure to submit Form 6-NDFL

The penalty for late submission of 6-NDFL calculations is 1000 rubles for each month of delay. In addition, tax inspectors have the right block current account organization (IP) in case of delay in submitting the report for more than 10 days.

The penalty for filing a report containing false information is 500 rubles for each document.

Procedure for filling out form 6-NDFL

You can download the official instructions for filling out the 6-NDFL calculation from this link.

General requirements

Listed below are the basic requirements that must be observed when filling out the 6-NDFL calculation:

1. The calculation is completed based on the data contained in the tax accounting registers (accrued and paid income, provided tax deductions, calculated and withheld personal income tax).
2. Form 6-NDFL is compiled on an accrual basis (first quarter, half year, 9 months and calendar year).
3. If all the required indicators cannot be fit on one page, then the required number of pages is filled in. The final data in this case is reflected on the last page.
4. All pages, starting from the title page, must be numbered (“001”, “002”, etc.).
5. When filling out the 6-NDFL calculation, it is prohibited:
   • correcting errors using a correction tool;
   • double-sided sheet printing;
   • fastening of sheets, leading to damage to the paper medium.
6. When filling out form 6-NDFL, you must use black, purple or blue ink.
7. When filling out the calculation on a computer, the characters are printed in Courier New font with a height of 16-18 points.
8. Each indicator in the calculation form corresponds to one field, consisting of a certain number of familiar places. Only one indicator is indicated in each field (the exception is indicators whose value is a date or a decimal fraction).
9. To indicate the date, three fields are used in order: day (field of two characters), month (field of two characters) and year (field of four characters), separated by the sign “.” ("dot").
10. For decimal fractions, two fields are used, separated by a period. The first field corresponds to the integer part of the decimal fraction, the second to the fractional part of the decimal fraction.
11. In the calculation, details and totals are required to be filled out. If there is no value for the total indicators, zero (“0”) is indicated.
12. Text and numeric fields are filled in from left to right, starting from the leftmost cell, or from the left edge of the field reserved for recording the value of the indicator.
13. If you do not need to fill out all the fields to indicate any indicator, then you must put a dash in the unfilled cells.
14. Fractional numbers are filled in similar to the rules for filling integers. If there are more characters to indicate the fractional part than numbers, then dashes are placed in the free cells (for example, “123456——.50”).
15. Personal income tax amounts are calculated and indicated in full rubles according to rounding rules (less than 50 kopecks are discarded, and 50 kopecks or more are rounded to the full ruble).
16. Calculation of 6-NDFL is completed separately for each OKTMO.
17. On each page of form 6-NDFL, in the appropriate field, you must put a signature and the date of signing the calculation.

Title page

Field "INN". Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Field "Checkpoint". The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received from the Federal Tax Service at their location (separate units indicate the checkpoint at their location).

Field "Adjustment number". Enter: “000” (if the calculation is submitted for the first time for the tax period (quarter), “001” (if this is the first correction), “002” (if the second), etc.

Field "Presentation period (code)". The code of the period for which the calculation is submitted is indicated ( see Appendix 1).

Field “Tax period (year)”. The year of the tax period for which the calculation is submitted is indicated (for example, 2016).

Field “Submitted to the tax authority (code)”. The code of the tax authority to which the 6-NDFL calculation is submitted is indicated. You can find out the code of your Federal Tax Service using.

Field “At location (accounting) (code)”. The code for the place where the calculation is submitted to the tax authority is indicated ( see Appendix 2).

Field "tax agent". Individual entrepreneurs need to fill out their last name, first name and patronymic line by line. Organizations write their full name in accordance with their constituent documents.

Field "OKTMO code". Organizations indicate the OKTMO code at their location (location of a separate unit). Individual entrepreneurs indicate the OKTMO code at their place of residence.

Field "Contact phone number". Indicate the telephone code of the city and the telephone number at which the tax inspectorate can contact you (for example, “+74950001122”).

Field "On the Pages". This field indicates the number of pages that make up the 6-NDFL calculation (for example, “002”).

Field “with supporting documents or copies thereof”. Here you enter the number of sheets of documents that are attached to the calculation of 6-NDFL (for example, a power of attorney from a representative). If there are no such documents, then put dashes.

Block “Power of attorney and completeness of the information specified in this calculation, I confirm”.

In the first field you must indicate: “1” (if the calculation is confirmed by an individual entrepreneur or the head of an organization), “2” (if a representative of a tax agent).

In the remaining fields of this block:

• If the calculation is submitted by an individual entrepreneur, then he only needs to put a signature and the date of signing the calculation.
• If the calculation is submitted by an organization, then it is necessary to indicate the name of the manager line by line in the “last name, first name, patronymic in full” field. After which the manager must sign and date the calculation.
• If the calculation is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the “last name, first name, patronymic in full” field. After this, the representative must sign, date of signing and indicate the name of the document confirming his authority.
• If the calculation is submitted by a representative (legal entity), then in the field “last name, first name, patronymic in full” the full name of the authorized individual of this organization is written. After this, this individual must sign, date of signing and indicate a document confirming his authority. The organization, in turn, fills in its name in the “organization name” field.

Section 1. General indicators

Section 1 indicates the generalized amounts of personal income tax for all employees on an accrual basis from the beginning of the tax period at the corresponding tax rate.

If income during the tax period was paid at different rates, then Section 1 must be completed separately for each tax rate (except for lines 060-090).

Accordingly, if all the indicators of the lines of Section 1 cannot be fit on one page, then the required number of pages is filled out. The totals for all bets (lines 060-090) are filled in on the first page.

Section 1 states:

Line 010 – tax rate at which personal income tax was calculated.

Line 020 is the generalized amount of accrued income for all employees on an accrual basis from the beginning of the tax period.

Line 025 is the generalized amount of accrued dividends for all employees on an accrual basis from the beginning of the tax period.

Line 030 is the generalized amount of tax deductions provided that reduce income subject to taxation, on an accrual basis from the beginning of the tax period.

Line 040 is the generalized amount of calculated personal income tax for all employees on an accrual basis from the beginning of the tax period.

Line 045 is the generalized amount of calculated tax on income in the form of dividends on an accrual basis from the beginning of the tax period.

Line 050 is the generalized amount of fixed advance payments for all employees, taken to reduce the amount of calculated tax from the beginning of the tax period.

Line 060 – the total number of employees who received taxable income during the tax period. In case of dismissal and hiring of the same employee during the same tax period, the number of employees is not adjusted.

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

Line 080 – the total amount of tax not withheld by the tax agent, cumulatively from the beginning of the tax period.

Line 090 – the total amount of tax returned by the tax agent to taxpayers in accordance with Article 231 of the Tax Code of the Russian Federation, cumulatively from the beginning of the tax period.

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

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

Section 2 states:

Line 100 is the date of actual receipt of income reflected on line 130.

Line 110 is the date of tax withholding from the amount of income actually received reflected on line 130.

Line 120 is the date no later than which the tax amount must be transferred.

Line 130 is the generalized amount of income actually received (without subtracting the amount of withheld tax) on the date indicated in line 100.

Line 140 is the generalized amount of tax withheld on the date indicated in line 110.

If for different types of income that have the same date of actual receipt, there are different deadlines for tax remittance, then lines 100-140 are filled in for each tax remittance deadline separately.

Appendix 1. Codes of provision periods

Note: liquidated (reorganized) organizations fill out the code corresponding to the time period from the beginning of the year in which the liquidation (reorganization) occurred until the day the liquidation (reorganization) was completed.

Appendix 2. Codes for places of submission of 6-NDFL calculations

Zero calculation according to form 6-NDFL

Submit report 6-NDFL with zero indicators no need.

The position of representatives of the Federal Tax Service on this issue is quite simple: if there were no payments during the tax period and personal income tax was not withheld, form 6-NDFL does not need to be submitted.

There is no requirement to submit 6-NDFL in cases where there are no employees at all, as well as when an individual entrepreneur or organization has just registered and has not yet started working.

Note: for your own safety net, you can (but are not required to) write to the Federal Tax Service an explanation in any form on what basis (lack of payments, activities, employees) you did not submit a 6-NDFL report.

We have described in detail how this should be done. This article will be of interest to those who want to speed up the process as much as possible and insure themselves against mistakes. Let's talk about how 6-NDFL is formed in the program by users who keep records in the service.

General information about 6-NDFL

This report is submitted by all individual entrepreneurs and organizations that pay income to individuals: wages to employees, under civil contracts for services, dividends to founders, interest-free loans to individuals, etc.

Form 6-NDFL accumulates data on all income paid and tax withheld for the entire reporting period and for the last 3 months.

Due dates:

For the first quarter - until April 30;
. for half a year - until July 31;
. 9 months - until October 31;
. for the year - until April 1 of the following reporting year.

If a company has separate divisions, it is necessary to submit a separate report for each of them, even if they belong to the same Federal Tax Service.

LLCs on UTII, individual entrepreneurs on UTII or a patent submit the form at the place of registration as a single tax payer on imputed income or as registration under PSN.

For reporting for 2017, a new form was introduced, approved by Order No. ММВ-7-11/18 dated January 17, 2018.

Filling out 6-NDFL online in the service

The report is generated step by step using an electronic wizard.

Step 1.

The user sees on the screen the terms and conditions for submitting the report.

Step 2.

The screen displays data on the number of individuals who received income in the reporting period and the details of the tax agent.

At this stage, the user selects the type of report (primary or adjustment) and the code for the location, and also fills in the OKTMO and Federal Tax Service codes.

Step 3.

Here the system will show based on what data for each employee certain payroll lines are formed. It is possible to select employees who work in the parent organization or in a separate division.

Income code for personal income tax purposes;
. date of actual receipt of income. For example, for wages this is the last day of the month for which income was accrued. For most other payments (sick leave, dividends, vacation pay), this is the date of actual payment.
. the amount of income before personal income tax;
. date of withholding of personal income tax;
. amount of tax withheld;
. the period within which, according to law, the tax must be transferred to the budget. As a rule, this is the day after the employee’s income is paid. But for accruals such as vacation pay or sick leave, the last day of the month in which they were paid will appear.

If necessary, the values ​​of these lines can be edited, but these values ​​are displayed automatically from the data that the user reflected in the “Salary” and “Money” section.

Step 4.

This section contains the dates and amounts of income and personal income tax withheld.

This part contains information only on transactions that occur in the last three months of the reporting period. It will be displayed in section 2 of the ready-made 6-NDFL report for the corresponding quarter.

Step 5.

The indicators of the first section of the already prepared 6-NDFL report are reflected here: payments, deductions and tax for the entire period from the beginning of the reporting year. Income at different rates is indicated separately.

Step 6.

Sending a report.

Here the user can select how the report will be sent. Based on the chosen method, the service gives instructions for further actions.

We remind you that all employers who submit information for 25 or more people must report personal income tax electronically. In the service you can issue an electronic signature for free and send any reports from your personal account.

There are strict control ratios between the 2-NDFL and 6-NDFL reports. How to check 6-NDFL so that there are no inconsistencies? The service will check everything itself. We have taken into account the control ratios and 2-NDFL certificates are generated on the basis of the 6-NDFL master. You will do everything correctly, and the tax inspector will have no reason to find fault.

Using the electronic wizard, you can quickly and correctly fill out any other report and send it to the required authority.

In our online accounting - and get a reliable and smart assistant who will replace your accountant and personnel officer.