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The procedure for filling out the annual form 6 personal income tax. When to submit the declaration

Since 2016, tax agents for personal income tax must submit new reports to the Federal Tax Service Inspectorate for the first quarter, six months, nine months and a year - form 6-NDFL. This is reported in the Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / [email protected]

Quarterly report 6-NDFL

According to the Order, the calculation of the amounts of personal income tax calculated and withheld by the tax agent is filled in by tax agents and submitted to the tax authority at the place of registration in the 6-NDFL form.

Filling out 6-NDFL consists of two sections:

1. Section 1: Generalized indicators (it includes: the personal income tax rate, the amount of accrued income and withholding tax, the number of individuals who receive income, etc.);
2. Section 2: Information on the amount of income received by "physicists" and the amounts of tax withheld from them, broken down by dates.

On line 060, indicate the number of people who received income during the reporting (tax) period.

On line 070, show the amount of tax withheld.

In line 080, you must indicate the amount of personal income tax that was calculated, but not withheld in the current reporting period. Please note: we are talking specifically about the amounts that the organization should have withheld until the end of the reporting period, but for some reason could not do this. For example, when paying income in kind, if there were no cash payments in favor of the same individual by the end of the reporting period. In this case, personal income tax calculated from income in kind must be shown on line 080. "Passing" income, personal income tax from which the organization will withhold in the next quarter, does not need to be reflected on line 080. In particular, this applies to personal income tax from salaries that were accrued, but were not paid until the end of the reporting period. For example, due to the difficult financial situation of the organization. In this case, the tax will need to be reflected as not withheld in line 080 of the calculation of 6-NDFL only at the end of the year.

On line 090, indicate the amount of tax returned in accordance with the Tax Code of the Russian Federation.

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Section 2 of the calculation in the form of 6-NDFL for the relevant submission period, only those transactions that have been performed are reflected in the last three months of this period... If a transaction is started in one period and completed in another, then it is reflected in the completion period.

Note: The nuances of filling and their descriptions, see below in the article in the comments of the FNM RF.

The calculation in the 6-NDFL form is filled out on the basis of the data on the accounting of income accrued and paid to individuals by the tax agent, tax deductions provided to individuals, calculated and withheld personal income tax contained in tax accounting registers.

In the calculation according to the 6-NDFL form, incomes that are not subject to personal income tax listed in the Code are not reflected.

• Line 100 of section 2 "Date of actual receipt of income" is filled in taking into account the provisions of the Code, The date of actual receipt of income reflected in line 130 is indicated:
  • for salaries and bonuses (except for annual and quarterly), the last day of the month for which it was charged is indicated (clause 2 of article 223 of the Tax Code of the Russian Federation. This rule is observed, even if the last day of the month falls on a weekend;
  • for vacation and sick leave, the day of payment is indicated (subparagraph 1 of clause 1 of article 223 of the Tax Code of the Russian Federation);
  • for a quarterly or annual bonus, the last day of the month in which the bonus order was signed is indicated;
  • for the remuneration, the date of payment is indicated (subparagraph 1 of clause 1 of article 223 of the Tax Code of the Russian Federation);
  • for income in kind, the date is indicated when such income was received by an individual (subparagraph 1 of paragraph 1 of article 223 of the Tax Code of the Russian Federation);
  • for dividends, the date of payment is indicated (subparagraph 1 of clause 1 of article 223 of the Tax Code of the Russian Federation);
  • for excess daily allowances, the last day of the month is indicated in which the advance report was approved (subparagraph 6 of clause 1 of article 223 of the Tax Code of the Russian Federation);
  • for income from savings on interest, the last day of each month is indicated during the period for which the loan was provided (sub-item 7, clause 1, article 223 of the Tax Code of the Russian Federation).
• Line 110 of section 2 "Date of tax withholding", the date of withholding of personal income tax from income reflected in line 130 is indicated, filled in taking into account the provisions of clause 4 and clause 7 of the Code,
  

  Note: If it is impossible to withhold personal income tax from income in kind, or in the case when the deductions for children exceeded income, "00.00.0000" is put

• Line 120 of section 2 "", the date is indicated, no later than which the amount of personal income tax must be transferred: it is filled out taking into account the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Code.

  Note: If the day of transfer of personal income tax falls on a weekend or holiday, the next working day following it is indicated

• Line 130 of section 2. If the employer provides the employee with tax deductions for personal income tax, in line 130 of section 2, the full amount of the income received by the employee must be indicated, without reducing the indicator by the amount of the deduction.

  Note: Letter of the Federal Tax Service dated 20.06.2016 No. BS-4-11 / 10956

• Line 140 of section 2. The generalized amount of personal income tax withheld as of the date shown in line 100 is indicated. For income in kind, "0" is put. In the event that the deduction for children exceeds the income, "0" is put.

How the inspectors will compare the annual 6-NDFL and 2-NDFL
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Line 020 of 6-NDFL = the sum of the lines "Total amount of income" of section 5 of 2-NDFL

If the values ​​differ, check: whether all incomes indicated, whether there are arithmetic errors and whether the data was transferred from the registers correctly. Are the reports already submitted? Submit an updated calculation in accordance with the 6-NDFL form, if there is an error in it. If the error is in, then send corrective certificates 2-NDFL with correct data. If there is an error in both 6-NDFL and 2-NDFL certificates, then you will have to submit several clarifications.

Line 025 of 6-NDFL = amount by code 1010 in section 3 of 2-NDFL

Found a bug? Perhaps they did not take into account the dividends for an individual founder or were mistaken in arithmetic. After correcting the error, submit an updated calculation in the 6-NDFL form and 2-NDFL correcting certificates with correct data.

Line 040 of 6-NDFL = the sum of the lines "Calculated tax amount" 2-NDFL

This is often mistaken due to deductions. It will not be possible to get off with explanations, therefore, after correcting the error, send the updated 6-NDFL and correcting 2-NDFL.

Line 060 for calculating 6-NDFL = the total number of certificates 2-NDFL

If the correct number of employees is indicated in 6-NDFL, but by mistake you sent extra certificates of 2-NDFL, then you can do without clarification. Submit explanations and canceling certificates for 2-NDFL. If you sent fewer certificates, then send the remaining and updated 6-NDFL. Do not forget that 2-NDFL certificates need to be taken only with sign 1.

Line 080 of 6-NDFL = the sum of the lines "The amount of tax not withheld by the tax agent" in section 5 of 2-NDFL

Here, as in the previous situations, take 2-NDFL with sign 1. To avoid penalties, file an updated 6-NDFL and corrective 2-NDFL.

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DOWNLOAD Form 6-NDFL 2020, Sample, example of filling out for the quarter, half year, year

This non-machine-readable form in MS-Excel, prepared on the basis of the original document.

The procedure for filling out the 6-NDFL form

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Tax agent liability: fines and suspension of account transactions

What are the fines established for violating the deadlines and rules for filling out 6-NDFL

A tax agent can be fined if he:

1. did not pass the calculation in the 6-NDFL form,
2. passed the calculation with a delay,
3. provided false information in the 6-NDFL form.

In the first two cases, the amount of the fine will be 1000 rubles for each full or incomplete month from the day set for the submission of the calculation (). If the tax agent is an organization, officials of the organization, such as its head, will be fined.

The fine for each calculation with false information is 500 rubles. But it can be avoided if you managed to find the error and before the inspectors found the error. This is stated in the Tax Code of the Russian Federation.

In addition to tax fines, an administrative fine in the amount of 300 to 500 rubles may be imposed on the officials of the organization (for example, the head). ().

Note: Entrepreneurs, lawyers, notaries are not brought to administrative responsibility ().

If the tax authorities do not receive the calculation within 10 days after the expiry of the deadline for its submission, they will be entitled to suspend the operations of the tax agent on bank accounts and electronic money transfers.

Table of penalties for failure to pass 6-NDFL

Violation	Fine amount
Late submission of 6-NDFL	RUB 1000 for each full / incomplete month of delay ()
Submission of 6-NDFL with invalid data	RUB 500 for each calculation with errors ()
Violation of the method of filing (if, instead of electronic calculation of 6-NDFL, you submit a paper Form to the IFTS)	RUB 200 for each calculation submitted in violation of the filing form ()
If the submission of these reports is delayed by more than 10 working days from the date set for its submission	in addition to the aforementioned fine, the employer is also waiting for the blocking of his bank accounts ().

Which inspectorate will need to submit calculations of 6-NDFL?

Quarterly calculations and reporting for each individual based on the results of the tax period will need to be submitted to the IFTS at the place of registration of the tax agent. At the same time, the Tax Code of the Russian Federation clarified:

• Russian organizations with separate subdivisions will have to submit reporting documents to the inspectorate at the location of the separate subdivisions;
• the largest taxpayers will report to the inspection at the place of registration or to the inspection at the place of registration in the corresponding separate subdivision (separately for each);
• individual entrepreneurs who are registered at the place of activity in connection with the use of UTII and (or) the patent system - will submit reports regarding their employees to the inspection at the place of their registration in connection with the implementation of these activities.

Note:. The tax agent lists the withheld personal income tax according to the details of the tax office in which the organization is registered. For entrepreneurs of individual entrepreneurs there is a special procedure for payment. There is a table where to take 2-NDFL, 6-NDFL

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Adjusted calculation in the form of 6-NDFL

Note:. We passed 6-NDFL, and then found an error or received a request to submit an update from the inspectors. What to do? Correct the data and eliminate inaccuracies, generate the report again and send it to your IFTS. So avoid penalties.

Submit if, after the initial settlement:

• the data on the amounts of income and tax has changed (for example, the tax has been recalculated);
• found errors in the primary calculation.

If, for example, an incorrect checkpoint or OKTMO of the tax agent was indicated in the original form, then you will have to submit an updated calculation. A statement on the adjustment of the details of the primary report is indispensable here (letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11 / 4900).

The calculation with erroneous OKTMO will have to be canceled. To do this, submit an update with the same OKTMO, and put zeros in all digital indicators. This is necessary in order to remove erroneous charges from the personal account. If you just hand over the update with the correct OKTMO, the erroneous charges will remain. Attach a cover letter or an explanatory note to the zero clarification. Write that you are handing over the calculation in order to close the erroneous charges. This is indicated by representatives of the Federal Tax Service of Russia in private explanations.

On the title page, in the line "Correction number" put "001" when submitting the first revised calculation, "002" - the second, and so on. This is stated in clause 2.2 of the Procedure approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450.

Unlike the rules for filling out the 2-NDFL certificate, the procedure for drawing up the 6-NDFL form does not provide for the filing of a canceling or canceling calculation. Therefore, if by mistake, instead of a zero calculation, you sent to the inspectorate a form with completed indicators of income and taxes, submit an updated calculation.

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6-NDFL: FEATURES OF FILLING, errors, various situations, answers to questions

6-NDFL nuances of filling out the declaration

The Tax Service clarified that when filling out line 120 of section 2 "Deadline for transferring tax", the date is indicated, no later than which the amount of personal income tax must be transferred to the budget. These terms are spelled out in the Tax Code (clause 9 of the Tax Code of the Russian Federation). For details on when to pay withholding tax amounts, you can read in.

Filling out line 100 "Date of actual receipt of income" also check with the Tax Code of the Russian Federation.

How to fill out a declaration for early payment of salaries

If the employer paid wages to employees before the end of the month for which it was charged, the date of receipt of wages in the 6-NDFL report will still be the last day of the month.

For example, in the case when the January salary was issued on January 25, on line 100 (the date of receipt of income), you need to indicate the date 01/31/2016. At the same time, you need to withhold personal income tax on the same day when the monthly salary was transferred to employees, i.e. on line 110 (the date with which the tax was withheld) should be indicated on 01/25/2016, and on line 120 (tax transfer date) - on 01/26/2016.

How to fill out section 1 of the calculation of 6-NDFL, if the salary for the last month of the quarter is paid in the next quarter

The Federal Tax Service has issued another letter on the procedure for compiling the calculation of 6-NDFL. This time, the officials explained how to fill in lines 070 and 080 of section 1 of the 6-NDFL calculation if the salary that belongs to one quarter is paid in the next (for example, the salary for March was paid in April, or the salary for June was paid in July).

After paying salaries for the previous period and, accordingly, withholding personal income tax, it is not necessary to submit an updated calculation of 6-personal income tax with a filled line 070

In a situation where the salary that relates to one quarter is paid in the next (for example, the salary for March was paid in April, the salary for June was paid in July, etc.), in line 070 "Amount of tax withheld" of section 1 of calculation 6 -NDFL for the period to which this income relates, is put down "0". At the same time, it is not necessary to present an updated calculation for the same period after the tax is withheld, with the amount of personal income tax reflected in line 070. This conclusion follows from the letter of the Federal Tax Service of Russia dated 01.07.16 No. BS-4-11 / [email protected].

Zero 6-NDFL: to pass or not to pass ...

If, during the reporting period, the organization (entrepreneur) did not accrue and did not pay any income to individuals, did not withhold personal income tax and did not transfer tax to the budget, there is no need to submit 6-NDFL calculations. In such cases, the organization (entrepreneur) is not recognized as a tax agent. And it is tax agents who must hand over the calculations. In this case, the organization (entrepreneur) has the right to submit, and the inspectorate is obliged to accept a zero calculation of 6-NDFL.

However, many tax inspectors hold the opposite point of view and believe that in the absence of payments, companies should submit zero calculations of 6-NDFL, despite the fact that the filling procedure does not provide for zero indicators. To avoid blocking an account for a failed report, it is better to clarify the need to submit zero forms in your inspection.

If you do not hand over the calculation, send a letter to the inspectorate stating that you are not a tax agent. This will protect against claims of auditors and from blocking the current account. Because without waiting for the calculation in the 6-NDFL form, the tax office may block the company's current account (). After all, she will not have information whether you are a tax agent or simply forgot to submit a calculation. Therefore, it is better to warn them in advance. Write the letter in a free form.

If the inspector insists on "zero", it is safer to pass it. Since both sections in the form are mandatory, they must be filled in with zeros, and in the second section, indicate any dates from the reporting period (preferably the last day).

Letter to the tax office stating that there is no obligation to submit the calculation of 6-NDFL

Note: If an organization or entrepreneur is not a tax agent and does not submit the calculation of 6-NDFL. The letter will help to avoid blocking the account for a document that has not been submitted.

Head of the Inspectorate of the Federal Tax Service of Russia No. 666
in Uryupinsk
N.T. Budgetov
from LLC "GASPROM"
INN 4308123456
KPP 430801001
Address (legal and actual):
625008, Uryupinsk, st. Kutinskaya, 130

Ref. No 1596 on 04/05/2016

LETTER
On the absence of the obligation to submit the calculation of 6-NDFL
for the I quarter of 2016

During the first quarter of 2016, Gasprom LLC did not accrue and did not pay any income to individuals, did not make deductions and did not transfer tax to the budget.

In connection with the above, as well as on the basis of the letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11 / 4901, LLC Gasprom is not obliged to submit a calculation for the I quarter of 2016.

General Director ___________ A.V. Ivanov

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If there are no payments in favor of individuals, then it is not necessary to submit a "zero" calculation of 6-NDFL

If a Russian organization or an individual entrepreneur does not pay income to individuals, then they are not required to submit a calculation in the form of 6-NDFL. The Federal Tax Service announced this in a letter dated 05/04/16 No. BS-4-11 / 7928

Salary issued ahead of schedule: when to transfer personal income tax

The date of actual receipt of the "salary" income is the last day of the month for which it was accrued. Therefore, if the salary is issued ahead of schedule, by the end of the month, when it is issued, employees do not need to withhold and transfer personal income tax to the budget.

Since in this case it turns out that despite the fact that the workers already have money, they have not yet received income from the point of view of paying personal income tax. It will be necessary to calculate and withhold tax at the end of the billing month at the next payment of money to employees: either on the last day of the month, or next month.

How to fill in 6-NDFL, if in the first quarter of 2016 the salary was accrued but not paid?

In this situation, you need to fill out section 1 of the 6-NDFL form, and do not fill in section 2 (letter of the Federal Tax Service of the Russian Federation of 12.02.2016 No. BS-3-11 / [email protected]). If you are reporting electronically, the system will most likely not allow you to delete Section 2. How to fill in the lines of the second section in such a situation (when there is actually no data), it is better to clarify with your tax office.

In the first quarter of 2016, the organization accrued monthly salaries to employees, but did not pay them due to a difficult financial condition. How was it necessary to reflect the "salary" income in the calculation of 6-NDFL for the first quarter? How to fill in 6-NDFL for half a year, if employees received their salaries for January-March only in April, after the tax agent reported for the first quarter? The answers to these questions are contained in the letter of the Federal Tax Service of Russia dated May 24, 2016 No. BS-4-11 / 9194.

6-NDFL: how to fill out if salary payment was delayed for a whole quarter

In a situation when the entire first quarter of the salary to employees was accrued, but due to the financial difficulties of the employer, the staff received their money only in April, in 6-NDFL for the first quarter, the accrued amounts will only fall into section 1.

In this case, the accrued amount of salary income should be reflected in line 020, and the corresponding amount of personal income tax - in line 040. In lines 070 "Amount of tax withheld" and 080 "Amount of tax not withheld by a tax agent", you must enter zeros. It will be necessary to write in line 070 the amount of personal income tax withheld in April from the quarterly salary already when filling out the calculation for the six months.

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6-NDFL: how to reflect in 6-NDFL salary and benefits paid on the same day

The tax authorities in the Letter of the Federal Tax Service of April 27, 2016 No. BS-4-11 / 7663 recalled that when filling out section 2 of the 6-NDFL form, the data in lines 100-140 are indicated with a breakdown by date. But you do not need to use an additional division for tax rates.

In addition, it is clarified that in the case when the data for section 2 was enough for a smaller number of pages than was formed in connection with the completion of several sections 1, in all empty familiarity - "squares" you need to put dashes.

The Federal Tax Service, in a letter dated 01.08.16 No. BS-4-11 / 13984, gave answers to the most popular questions related to the procedure for calculating 6-NDFL. In particular, the officials explained using an example how to fill out a calculation in a situation where salaries and benefits are paid on the same day.

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We reflect the premium in 6-NDFL

For personal income tax purposes, the date of receipt of income in the form of a bonus for production results is the last day of the month for which such income was accrued to the employee. Accordingly, information about this operation is included in the 6-NDFL of the reporting period to which the given month belongs.

Important! For bonuses paid not for production results, income generation in order to pay personal income tax, this is no longer a salary.

The Tax Service in the Letter of the Federal Tax Service of 08/01/2016 No. BS-4-11 / 13984 (Question 11) answers: "If the temporary disability benefit was accrued in one reporting period and paid in another, it is necessary to reflect such a rolling sick leave in the payment period."

How to fill out 6-NDFL when paying an individual dividend

On line 025 "Including the amount of accrued income in the form of dividends", the sum of accrued income in the form of dividends, summarized for all individuals, is indicated on an accrual basis from the beginning of the tax period.

On line 030 "The amount of tax deductions" - the sum of deductions summarized for all individuals on an accrual basis from the beginning of the tax period. It reflects, among other things, the costs of transactions with securities. The specified line is filled in according to the values ​​of the codes for the types of deductions (the list of codes was approved by order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / [email protected]).

What is the deadline for the delivery of 6-NDFL in 2018 by legal entities? When in 2018 to hand over the calculations to individual entrepreneurs (IE)? This material contains a table with the deadlines for the delivery of settlements in 2018, as well as a detailed decoding of the postponement of the dates (when they are).

Who takes 6-NDFL in 2018

All organizations and individual entrepreneurs that are tax agents for personal income tax must submit to their IFTS a calculation in the form of 6-personal income tax on a quarterly basis. In 2018, calculations must be submitted no later than the last day of the month following the corresponding reporting period (clause 2 of article 230 of the Tax Code of the Russian Federation).

You need to hand over the calculation of 6-NDFL in 2018 to the Inspectorate of the Federal Tax Service at the place of your registration (clause 2 of article 230 of the Tax Code of the Russian Federation). For organizations, this is, as a rule, the location, for individual entrepreneurs - the place of residence (clause 1 of article 83 of the Tax Code of the Russian Federation).

If the organization has separate subdivisions, then the tax authority at the place of their registration must submit a calculation of 6-NDFL in relation to income (clause 2 of article 230 of the Tax Code of the Russian Federation):

• employees of such units,
• individuals under civil law contracts concluded with these separate divisions.

Apply the new shape in 2018

From March 25, 2018, for reporting for 2017 and onwards, a new form for calculating 6-NDFL is in effect - as amended by order of the Federal Tax Service of January 17, 2018 No. ММВ-7-11 / 18. Until this date, you can submit the previous form of payment. You can see the changes here:

According to the amendments to the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450, which approved the form and procedure for filling out the calculation of 6-NDFL, the title page of the 6-NDFL form was corrected, the bar code “15201027” was replaced by the bar code “15202024 ”, The procedure for filling out and submitting the calculation, as well as the delivery format has been changed.

Reporting periods in 2018

Clause 2 of Article 230 of the Tax Code of the Russian Federation provides that in order to present the calculation of 6-NDFL in 2018, the reporting periods are:

• 1st quarter;
• half a year;
• 9 months;

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Accordingly, based on the results of these reporting periods, the IFTS must submit calculations in the 6-NDFL form. Moreover, if the last day of submission of 6-NDFL falls on a weekend or a non-working holiday, then the calculation is submitted on the next working day (clause 7 of Art. 6.1 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated December 21, 2015 No. BS-4-11 / 22387). Accordingly, some deadlines for the delivery of 6-NDFL in 2018 may be postponed.

Deadlines for the delivery of 6-NDFL in 2018: table

In 2018, taxpayers (organizations and individual entrepreneurs) need to submit to the IFTS calculations in the form of 6-NDFL within the time frames indicated in the table below:

6-NDFL for 2017

In 2018, you need to pass the annual calculation of 6-NDFL for 2017. According to the requirements of paragraph 2 of Article 230 of the Tax Code of the Russian Federation, an annual 6-NDFL must be submitted no later than April 1. However, April 1, 2018 is Sunday and tax inspections are closed on these days. Therefore, the annual calculation of 6-NDFL for 2017 can be submitted no later than April 2, 2018.

6-NDFL for the 1st quarter of 2018

The deadline for 6-NDFL for the 1st quarter of 2018 is no later than the last day of the month following the reporting period. That is, no later than April 30th. But due to weekends and holidays in 2018 (April 30-May 2 - holidays), the reporting deadline is postponed. The postponement of the delivery of reports is provided for in paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation. The deadline for the delivery of 6-NDFL for the 1st quarter of 2018 is 05/03/2017. It is necessary to hand over the calculation for the 1st quarter of 2018 on the first working day after the holidays, that is, May 3.

Read also What is the due date for 6-NDFL for the 3rd quarter of 2018?

6-NDFL for the 2nd quarter of 2018

For April-June 2018, 6-NDFL must be transferred to the IFTS no later than the 30th day of the month following the 2nd quarter. The deadline for the delivery of 6-NDFL for the 2nd quarter (half year) of 2018 is 07/31/2018. There are no holidays in July, transfers from weekends, too, so the deadline is not postponed or extended.

6-NDFL for 9 months of 2018

Report for 9 months - the last calculation of 6-NDFL in 2018. The deadline for the delivery of 6 personal income tax for the 3rd quarter (9 months) of 2018 is 10/31/2018. There will be no rescheduling due to weekends and holidays. Therefore, it is better to prepare and submit the calculation in advance. The reporting campaign for 9 months will begin on October 1, 2018. For a delay in settlement of more than 10 working days - until November 9, the inspectorate has the right to block current accounts (clause 3.2 of article 76 of the Tax Code of the Russian Federation).

And 6-NDFL - two types of reporting on personal income tax for tax agents.

The 6-NDFL form contains two sections, which reflect:

• generalized indicators (this section includes: the personal income tax rate, the amount of accrued income and withholding tax, the number of individuals - recipients of income, etc.);
• information on the amount of income received by individuals and the amounts of personal income tax withheld from them, broken down by dates.

Filling out a report in the form 6-NDFL (approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected]) is made on the basis of data on the payment of income, the provision of deductions and withholding tax contained in the tax registers for personal income tax.

*Despite the fact that the form itself has changed somewhat (changes were made to the Title Page), the general principle of filling out 6-NDFL remained the same. Therefore, the example we gave earlier is relevant now.

Form 6-NDFL: due date

Form 6-NDFL is a quarterly reporting and is submitted to the Federal Tax Service Inspectorate in the following terms.

Form 6-NDFL: in what form to present

If the number of individuals who were paid income in the tax period did not exceed 24 people, then you can submit 6-NDFL on paper. If the number of such individuals is 25 people or more, then you must submit these reports in electronic form (clause 2 of Art. 230 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated 05.11.2015 No. BS-4-11 / 19263).

Form 6-NDFL: what can be punished for

Violation	Fine amount
Late submission of reports in accordance with the 6-NDFL form	RUB 1000 for each full / incomplete month of delay (clause 1.2 of article 126 of the Tax Code of the Russian Federation)
Submission of 6-NDFL with invalid data	RUB 500 for each calculation with errors (Article 126.1 of the Tax Code of the Russian Federation)
Violation of the method of filing (if, instead of electronic calculation of 6-NDFL, you submit a paper Form to the IFTS)	RUB 200 for each calculation submitted in violation of the filing form (Article 119.1 of the Tax Code of the Russian Federation)

In addition, if the submission of these reports is delayed for more than 10 working days from the date set for its submission, then in addition to the above-mentioned fine, the employer will also have his bank accounts blocked (clause 3.2 of article 76 of the Tax Code of the Russian Federation).

Form 6-NDFL for organizations with separate divisions

As a general rule, organizations that include separate divisions (OP) must fill out the 6-NDFL report form for each OP separately, indicating the corresponding OKTMO and KPP of the separate division. Form 6-NDFL is submitted to the IFTS at the place of registration of the OP.

2017-04-16

Form 6-NDFL is a new reporting for employers, which will be valid from 2016. 6-NDFL is the calculation of the amounts of personal income tax calculated and withheld by the tax agent. It will be necessary to fill out this report based on the results of each quarter no later than the last day of the month following the reporting period.

Approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] The procedure for filling out this report is also contained in the annex to the said order.

This article provides a sample of filling out 6-NDFL for the 1st quarter of 2016.

The calculation is submitted in electronic form if the number of employees is more than 25 people, otherwise the calculation can be submitted in handwritten form. If the calculation is filled in manually, then you need to use ink of a blue or black shade, corrections are unacceptable, the use of corrective means, you cannot print the calculation on both sides of one sheet, you cannot fasten the sheets so as not to damage them.

A separate cell of the form is filled in for each number or letter. You need to fill in the fields from left to right. Empty cells are filled with a dash "-", if the field is intended to indicate the amount, then you should put "0".

Each sheet must be numbered, numbering starts from 001, then 002, etc.

Difficult moments in filling out 6-NDFL:

The procedure for filling out the 6-NDFL form for the 1st quarter of 2016

The calculation consists of the first page - the title page and two sections.

Filling out the first page of the 6-NDFL form:

• at the top, the TIN and KPP (for organizations) of the employer are written;
• correction number - during the initial submission of the calculation, you need to put "000", if the calculation was corrected, then the next time you submit the calculation, you need to put "001", "002", etc. depending on the number of the adjustment;
• submission period - when filling out the 6-NDFL form for the 1st quarter, you need to put 21 (for half a year - 31, for 9 months - 33, for a year - 34 - taken from Appendix No. 1 to the above Order);
• tax period - 4 digits of the year for which the calculation is submitted are put, in this case, "2016" is put;
• tax authority - the code of the tax authority where the completed 6-NDFL form is submitted;
• location code - taken from Appendix No. 2 to Order No. ММВ-7-11 / [email protected], for example, when submitting a calculation at the place of registration of the organization, it is necessary to put "212";
• tax agent - the name of the organization (abbreviated according to the constituent documents), full name of the individual entrepreneur who is the employer (in full);
• OKTOM - according to the all-Russian classifier;
• phone number - you must specify the area code and phone number to contact the tax agent;
• number of calculation pages;
• number of attached documents.

In the section "reliability ..." you need to indicate who submits the calculation of 6-NDFL to the tax office, the tax agent himself or his representative.

Completion of the first section of the 6-NDFL form for the 1st quarter of 2016:

Reflects the amount of income paid to employees in total for the reporting period, and the corresponding tax.

If an individual was paid income subject to different income tax rates, then lines 020-050 must be filled in for each rate. All data are given in total for all individuals.

010 - the rate of personal income tax, which is taxed on the income of an individual, for wages it is 13%;

020 - income in the first quarter for all employees in respect of which the specified rate is applied;

025 - income in the form of dividends for the 1st quarter;

030 - the amount of standard tax deductions;

040 - personal income tax;

045 - personal income tax from dividends;

050 - the amount of advance payments that reduces the tax payable.

For each personal income tax rate, the indicated lines are filled in.

Lines 060 - 090 provide summary information for all rates.

60 - the number of individuals who received income from this employer;

70 - general withholding tax at all rates for the 1st quarter of 2016;

080 - unused tax for the 1st quarter;

090 - refunded tax in accordance with Article 231 of the Tax Code of the Russian Federation

Filling out the second section of the 6-NDFL form:

100 - the date of actual receipt of the income specified in line 130;

110 - the date of withholding tax from the income specified in line 130;

120 - the date by which you need to pay personal income tax;

140 - personal income tax withheld on the date specified in line 110.

For each deadline for the payment of personal income tax, lines 100-140 are filled in.

In relation to wages, the date of actual receipt of income is the last day of the month for which this income was accrued. The tax withholding date is the day the wages are paid directly. This tax must be transferred no later than the day following the day the salary is paid.

Do I need to reflect data on wages and personal income tax for December 2015 calculated for the 1st quarter of 2016?

If the salary for December 2015 is paid in January 2016, then in section 2 you need to indicate the date of receipt of income (12/31/2015 and the corresponding amount - lines 100 and 130), the date of withholding personal income tax (salary payment day, for example, 01/12/2016 and the corresponding the amount - lines 110 and 140), the date of transfer of the tax (if the salary was paid on 01/12/2016, then the personal income tax must be transferred no later than 01/13/2016). In this case, in section 1, data for December does not need to be entered. (Letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11 / [email protected]).

Do I need to reflect data on withheld and transferred personal income tax for March 2016 in the calculation for the 1st quarter of 2016?

If the salary for March 2016 is paid in April 2016, then you do not need to enter information about the withheld and transferred personal income tax for March (lines 110, 120, 140) in the second section. These data will be included in the calculation for the six months of 2016. Moreover, they are reflected in the first section.

6-NDFL is a new quarterly form of reporting on personal income tax. All employers need to submit it in addition to the usual annual 2-NDFL certificates. Despite the fact that the form consists of only two sections, it is not so easy to fill it out.

So that you can cope with it quickly and without errors, we suggest reading our material. We analyzed the most important situations and explained with examples rules for filling out 6-NDFL.

Who needs to take 6-NDFL

All companies and entrepreneurs who even once accrued and paid income to individuals under labor or civil law contracts need to submit calculations in the 6-NDFL form to the tax office (clause 2 of article 230 of the Tax Code of the Russian Federation).

It turns out that if a company or an entrepreneur does not have employees or does not make payments to individuals, there is no need to hand over the calculation. This conclusion is also confirmed by the tax authorities (letter from the Federal Tax Service of Russia dated 03.23.2016 No. BS-4-11 / 4958).

Be aware that many inspections are waiting for zero payments. Therefore, it is better to clarify with your tax office about the need to submit a zero calculation. Or you can play it safe and write a letter in any form to the tax office, where you indicate the reason why 6-NDFL is not given (see an example below). Explanations may be as follows: no employees, no payments during the reporting period, no activity.

See below for the expert's opinion on the delivery of a zero report.

The date when personal income tax withheld should be reflected on line 110. The Tax Code requires withholding tax on the day of income payment (clause 4 of article 226 of the Tax Code of the Russian Federation). Therefore, in line 110, put the date when you gave money to an individual from the cash desk or transferred it to his bank account. For example, if the salary for September is paid on October 5th, then the tax withholding date will be October 5th.

Tax calculated on income in kind and material benefits on loans must be withheld from the next cash payment. The date of this payment must be indicated on line 110 as the moment of tax withholding.

The day when the tax is transferred to the budget is listed on line 120. Please note that in 2016 there are different deadlines for the payment of personal income tax, depending on the type of income. So, as a general rule, personal income tax must be transferred to the budget no later than the day following the day of payment of income. The exception is the tax on sick leave and vacation pay, it must be paid no later than the last day of the month in which the named amounts were issued (clause 6 of article 226 of the Tax Code of the Russian Federation).

For information on which dates to put in lines 100, 110 and 120 of section 2, see the table below.

On line 130, the amount of income of individuals in rubles and kopecks is recorded. Since personal income tax is not withheld from the advance on salary, on the date of receipt of income in the form of a salary in the calculation of 6-personal income tax, its total amount for the month should be recorded.

Line 140 indicates the amount of tax withheld.

For more information on how to fill out section 2 of the 6-NDFL form, see the expert's commentary. And below we will analyze the most important situations from practice and, using examples, explain which indicators to record in sections 1 and 2.

Situation 1. Wages to employees are issued next month

The salary for the worked month, which is issued next month, in the form of 6-NDFL should be reflected in a special way.

For example, September wages are paid to employees in October. In this case, in the calculation for 9 months, the September salary does not need to be shown in section 2. And in section 1, lines 020 and 040 should be filled in. Line 020 records the amount of the September salary, and line 040 - the calculated personal income tax. On line 070, you should write down personal income tax from a salary issued no later than September 30. Therefore, the tax on the September salary will not be included here. But in line 080 of the form, the payroll tax for September does not need to be recorded. Indeed, on the last day of the reporting period, income to employees has not yet been paid. This means that the obligation to withhold tax did not arise (letter from the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11 / [email protected]).

The expert's opinion on the reflection of the rolling salary in 6-NDFL, see below.

Example. In LLC "Agat" from January to September, inclusively, 12 employees worked. There are no foreigners among the workers. For the period from January to September 2016, only salaries were accrued in the organization, no other income was paid to employees. The salary data is shown in the table below. The second part of the wages for September was issued on October 5th.

We will show how an accountant of Agat LLC will fill out section 1 of the 6-NDFL form for 9 months of 2016.

Table. Salary data of Salut LLC for 9 months of 2016

In line 020 the accountant will put the amount of accrued payments - 4,104,000 rubles, in line 030 - deductions equal to 151,200 rubles. On line 040 - calculated personal income tax - 513,864 rubles. On line 070, the accountant will write down payroll tax for January - August 2016. Since the salary for September has not yet been issued by the end of the reporting period, no tax has been withheld from it. And you do not need to write it down in line 070 of the report for 9 months. The indicator in line 070 will be equal to 456 404 rubles. (513 864 rubles - 57 460 rubles).

The accountant will put a dash on line 080. An example of filling out 6-NDFL is shown below.

Situation 2. Wages to employees are issued before the end of the month

Let's say the company paid its September salary on September 29th. In this case, the procedure for filling out the 6-NDFL form depends on when the company withholds tax.

If the company withheld tax on early salaries (which is, in principle, not permissible), then in line 110 the date of payment of the salary is indicated, in line 120 - the next business day (letter of the Federal Tax Service of Russia dated March 24, 2016 No. BS-4-11 / [email protected]).

If the company withholds tax from future cash payments, for example, from an advance for October, then line 020 reflects the entire salary for September. And in lines 100-140, such a salary will need to be shown only in the report at the end of 2016 (letter of the Federal Tax Service of Russia dated 04.29.2016 No. BS-4-11 / 7893).

The expert's opinion on the reflection of early salaries in the report, see below.

Example. Salut LLC pays wages to employees on the last working day of the month. The data on the issued salaries for July - September are shown in the table. We will show how an accountant of Salyut LLC will fill out section 2 of the 6-NDFL form in 9 months.

Table. Salary data of Salut LLC for July-September 2016

Month	Date of payment of the final salary	Accrued salary	Withholding personal income tax
September

In section 2, the accountant will reflect payments for July - September 2016. He will show the salary for each month in separate blocks. In the lines of 100 of these blocks, he will write the last days of each month - 07/31/2016, 08/31/2016 and 09/30/2016. Lines 110 will be the dates of issue of the second part of the wages. And in lines 120 - the dates for the payment of personal income tax, the next working days after the payment of income. Lines 130 and 140 will contain the amounts of accrued wages and personal income tax withheld. for 9 months is shown below.

Situation 3. In the reporting period, additional wages were charged

Usually, additional payroll is associated with the identification of an error. For example, an accountant miscalculated the markup. I underestimated my salary. In the month when the error was revealed, the accountant added the missing part.

If, for example, in the 3rd quarter the employee received an additional salary, it should be shown in both sections of the 6-NDFL form for 9 months of 2016.

The additionally accrued salary must be included in line 020, if it has been additionally accrued for the months of the reporting year. For example, in July 2016, an accountant accrued an additional payment for June 2016.

The salary additionally accrued for previous years does not need to be shown on line 020. Since the date of receipt of income is not included in the reporting period (clause 2 of article 223 of the Tax Code of the Russian Federation).

In line 070, personal income tax is reflected from the additionally accrued salary, if it is included in line 020.

In section 2, it is necessary to reflect the information if salaries were paid in three months of the reporting quarter. The tax authorities will be interested in whether the deadline for the payment of personal income tax has been missed.

Example. The workers received their wages for August 5 September. A week later, the accountant learned that the minimum wage in the region had increased to 16,500 rubles. The new size is valid from 1 August 2016.

The accountant added the salaries of two employees on September 12. The total amount of the additional payment is 9,000 rubles. Personal income tax with surcharge - 1170 rubles. (RUB 9,000 × 13%). The workers received the supplement on the same day. Let's reflect the surcharge in the report.

The accountant showed an additional payment in the report for 9 months:

in section 1 - included the surcharge in lines 020, 040 and 070.

section 2 - in line 100 indicated the last day of the month for which the additional salary was charged - 08/31/2016.

Filling out the 6-NDFL form for 9 months is shown below.

Situation 4. Salary was issued twice a month to all employees on one day

If the salary of all employees was paid on the same day, for example, on the 5th and 20th, in section 2 of the 6-NDFL form, one block must be filled in for salary for each month. The fact is that an independent block in section 2 includes data on income for which the dates are the same if:

• income received by physical. a person in accordance with Article 223 of the Tax Code of the Russian Federation;
• money was actually paid to the person and personal income tax was withheld;
• Personal income tax is transferred to the budget.

Line 100 indicates the last day of the month for which the salary was calculated. It is believed that it was on this day that employees received wage income (clause 2 of article 223 of the Tax Code of the Russian Federation).

Line 110 records the date when the employees were actually given the second part of the salary for this month and withheld personal income tax.

On line 120, we need to prescribe the deadline for payment of tax on such a payment, established by law. This is the next day after the issuance of the second part of the salary (clause 6 of article 226 of the Tax Code of the Russian Federation). And in lines 130 and 140, the total amount of salary for the month and the personal income tax withheld from it are entered.

Please note that lines 130 record the accrued amounts without reducing them by personal income tax (clause 4.2 of the Filling Procedure).

And there is no need to show the advance payment separately in section 2, because as of the date of the advance payment, the income is not yet considered received. And personal income tax was not withheld from the advance.

Example. Salut LLC issued an advance payment to all employees for August on the 20th of this month, and the second part of the salary for August - on September 5th. Total accrued salary for August amounted to 230,000 rubles, personal income tax from it - 29,900 rubles. Let's show how an accountant will reflect the salary for August in section 2.

Since all employees of Salut LLC were paid their salaries for August on the same day, the accountant will fill in one block in section 2. On line 100 he will indicate 08/31/2016, on line 110 - 09/05/2016, on line 120 - - 06.02.2016. In lines 130 and 140, the accountant will write down 230,000 rubles. and 29 900 rubles. A completed fragment of section 2 of the 6-NDFL form is given below.

Situation 5. Salary was paid twice a month, but employees received it on different days

If the final part of the salary is paid to employees on different days, for example, one on the 5th and the other on the 7th, you will have to fill in several blocks in section 2 of the 6-NDFL form. The date of actual receipt of income for these payments is the same - the last day of the month for which the salary was calculated. And the dates of withholding tax and the deadlines for the transfer of personal income tax are different.

If the second part of the salary was issued to everyone on the same day, and the advance was transferred on different dates, then you need to fill in one block in section 2 of the report. After all, personal income tax from this salary was withheld from all employees on the same day.

But information about vacation and hospital benefits issued to employees on different days should be entered in section 2 in separate blocks.

The expert's opinion on the reflection in 6-NDFL of the salary, which is paid on different days, see below.

Example. Amethyst LLC employs 5 employees. Advance payment for August was paid to everyone on the same day, August 15th. But the second half of the salary for this month was given in two stages. The organization paid four employees the second half of their salaries in August on September 1. The amount accrued to these employees for the month amounted to 180,000 rubles, personal income tax from it - 23,400 rubles. And one employee received his salary only on September 5th. The amount accrued to this employee was 42,000 rubles, personal income tax - 5,460 rubles. We will show how an accountant of Sapfir LLC can fill out section 2 of the 6-NDFL form.

Since Sapfir LLC did not issue salaries for August to all employees on one day, but in two parts, in section 2 the accountant will fill in two blocks. In the first block, it will reflect the income data of four employees. On line 100 of this block it will write 08/31/2016, on line 110 - 09/01/2016, on line 120 - 09/02/2016. In lines 130 and 140, the accountant will deliver 180,000 rubles. and 23 400 rubles.

And the second block will be filled in by the accountant of Sapfir LLC as follows. On line 100 it will write 08/31/2016, on line 110 - 09/05/2016, on line 120 - 09/06/2016. In lines 130 and 140, it will indicate the value of 42,000 rubles. and 5460 rubles. A sample of 6-NDFL filling is shown below.

Situation 6. Hospital benefit paid to employees along with wages

First of all, we note that of all types of state benefits, only temporary disability benefit should be shown in 6-NDFL. Maternity allowance, lump-sum allowance for women registered with medical institutions in the early stages of pregnancy, lump-sum allowance at the birth of a child, and monthly childcare allowance are not included in the calculation.

Let's say a company paid wages and benefits for August in September. The specificity is that benefits must be recorded separately from salaries in the report. After all, they have their own date for the payment of personal income tax. For salaries - the day following the day of payment, for sick leave - the last day of the month in which they were paid. But for what month the benefit was accrued, it does not matter for the 6-NDFL form

See below for the expert's opinion on how temporary disability benefits are reflected in the report.

Example. On September 5, the company paid the employee a salary for August in the amount of 40,000 rubles. and sickness benefit in the amount of 7,500 rubles. Personal income tax from salary - 5200 rubles, from benefits - 975 rubles. An example of filling out 6-NDFL with sick leave is shown below.

Situation 7. Salaries to employees are accrued, but not issued

If the company accrued salaries, but employees did not receive them, then there are two options for filling out the 6-NDFL form.

The first is not to fill in section 2, that is, lines 100-140 should be left blank (letter from the Federal Tax Service of Russia dated May 24, 2016 No. BS-4-11 / [email protected]).

The second is to indicate on line 100 the last day of the month for which the salary was calculated. In lines 110 and 120 - 00.00.0000 (letter from the Federal Tax Service of Russia dated April 25, 2016 No. 11-2-06 / 0333).

Example. The company pays monthly salaries to employees in the amount of 450,000 rubles. However, there were no payments in August and September. The completed fragment of section 2 of the report for the 3rd quarter of 2016 is shown below.

Situation 8. The employee received income that is only partially subject to personal income tax

In the calculation of personal income tax, it is necessary to reflect all income from which tax is charged. And also those payments that could be subject to personal income tax if their amount exceeded the established limit. For example, gifts worth less than 4000 rubles. Section 1 of Form 6-NDFL on the line reflects the entire amount accrued to the employee. And in line 030 the non-taxable part of the payment is indicated. In lines 130 and 140 of section 2, the entire amount of income and personal income tax withheld from it are recorded.

If the payment is not subject to personal income tax, regardless of the amount, it is not necessary to record it in the form. For example, state benefits, except for sick leave, do not need to be reflected in the report.

An expert's opinion on the reflection of non-taxable payments in the report, see below.

Example. LLC "Salut" on September 5, 2016 gave the employee a gift worth 5,000 rubles. On the same day, the accountant paid the woman her salary. And withheld personal income tax from the gift from the cash payment. In 2016, Salut LLC did not present any other gifts to the employee.

We will show how an accountant of Salyut LLC will reflect a gift in the form of 6-NDFL for 9 months of 2016.

In section 1, the accountant will write down 5000 rubles. on line 020, and the non-taxable amount of 4000 rubles. will enter in line 030. Personal income tax from the value of the gift is equal to 130 rubles. [(5000 rubles - 4000 rubles) x 13%]. The tax is withheld, therefore 130 rubles. the accountant will show in lines 040 and 070.

In section 2, the accountant will write 09/05/2016 in lines 100 and 110, 03/06/2016 - in line 120. In lines 130 and 140 there will be 5,000 rubles. and 130 rubles. The completed snippet of Section 2 is shown below.

Situation 9. Employees paid vacation pay

Vacation payments are subject to personal income tax, so these payments must be reflected in the 6-personal income tax report. Section 1 on line 020 indicates the accrued amount of vacation pay. On line 030 - a deduction if it was provided to employees. The accrued tax is entered on line 040. On line 070, there will be withholding tax on vacation pay.

In section 2 on vacation pay, you must fill in as many blocks as the days in the quarter these amounts were issued. If on the same day vacation pay was transferred to several employees, you should combine the payments and write them down in one block of lines 100 - 140.

Lines 100 and 110 record the date the money was issued to the employee. On line 120 - the last day of the month in which vacation pay was paid. And in lines 130 and 140 - the accrued amount and withholding tax from vacation pay.

The expert's opinion on the reflection of vacation pay in 6-NDFL, see below.

Example. LLC Polet in August 2016 paid vacation pay to three employees: Zaitsev A.V., Sinitsyn I.K. and Krasnov O.P. On August 15, they gave money to Zaitsev and Sinitsyn. The amount accrued to Zaitsev - 16 800 rubles, personal income tax from her - 2184 rubles. Sinitsyn's vacation - 19,500 rubles, personal income tax - 2,535 rubles. Krasnov O.P. paid vacation pay on August 20, the accrued amount - 21,000 rubles, personal income tax - 2,730 rubles. We will show how the accountant reflected the payment of vacation pay in section 2 of the report for 9 months of 2016.

The vacation pay to Zaitsev and Sinitsyn was paid on the same day, they can be written in one block in section 2. In lines 100 and 110, the accountant will indicate 08/15/2016, in line 120 - 08/31/2016. On line 130, he will write down 36,300 rubles. (RUB 16 800 + RUB 19 500), line 140 - RUB 4719. (RUB 2184 + RUB 2535).

Krasnova's vacation pay will be reflected by the accountant of LLC Polet in another block in section 2. In lines 100 and 110 he will write down 08/20/2016, on line 120 - 08/31/2016. In lines 130 and 140 - 21,000 rubles. and 2730 rubles. An example of filling 6-NDFL with allowances, see below.

Situation 10. Bonus paid to employees

If bonuses are paid to employees, then these payments should also be shown in 6-NDFL. But the rules for filling out are different depending on the type of award. So, for example, if this is a one-time payment for a holiday, then it must be reflected in section 2 separately from the salary. After all, you recognize income on different days. For the bonus - on the day it is issued, for the salary - on the last day of the month for which it was credited.

If monthly bonuses are paid to employees for the results of their work and this money is part of the remuneration, then the income in section 2 must be shown together with the salary. After all, the income date for these payments is the same - the last day of the month for which they were charged. But this rule does not apply to quarterly and annual premiums. They are indicated separately in section 2, since they have nothing to do with the monthly salary.

The expert's opinion on the reflection of bonuses paid to employees in 6-NDFL, see below.

Situation 11. The company employs employees under GPC contracts

Payments under civil and labor contracts are subject to personal income tax in different ways. The salary under the employment contract is considered received only on the last day of the month for which it was charged (clause 2 of article 223 of the Tax Code of the Russian Federation). Therefore, you do not need to withhold tax from the advance payment under the employment contract. And it is also not necessary to write it down separately in the form of 6-NDFL.

And income under a civil law contract is recognized on the day the money is paid to an individual. So it is necessary to withhold personal income tax from an advance payment under such an agreement. Accordingly, both the advance payment and the final amount under the contract should be recorded in the calculation.

In section 1, the amounts of advances and final payments under civil law contracts are included in the indicator on line 020. Tax from them is reflected in lines 040 and 070.

In section 2, the advance and the final payment under a civil law contract are recorded in separate blocks from lines 100 - 140. If money was transferred simultaneously under several similar contracts, you need to combine payments in one block.

In lines 100 and 110, put the date of issue. On line 120, indicate the next business day. And in lines 130 and 140, enter the amount of the accrued advance and the personal income tax withheld from it.

The expert's opinion on the reflection of payments under a work contract in 6-NDFL, see below.

Example. LLC "Vesta" August 22, 2016 issued Krasnov A.The. advance payment under a work contract. The accountant transferred money to Krasnov minus personal income tax. Accrued amount of advance payment - 12,000 rubles, personal income tax - 1,560 rubles. The accountant of LLC Vesta did not charge any more payments under this agreement. We will show how the accountant will reflect the advance in the calculation for 9 months of 2016.

In section 2, the accountant will show the paid advance in a separate block. In lines 100 and 110 it will indicate 08/22/2016, in line 120 - 08/23/2016. In lines 130 and 140, there will be indicators of 12,000 rubles. and 1560 rubles. The completed fragment of section 2 of the 6-NDFL form, see below.

In section 1, the accountant will include the accrued advance payment of 12,000 rubles. in the indicator on line 020. And the calculated and withheld tax from the advance, equal to 1560 rubles, will be added to the indicators on lines 040 and 070.

How to calculate penalties for mistakes in 6-NDFL

Penalties for errors in personal income tax reporting are in effect from the beginning of the year. But it took the tax authorities more than six months to decide how they would fine companies for mistakes and late reporting on personal income tax.

What mistakes will be fined for, and how much will it cost to be late with the check-in? The Federal Tax Service answered these questions in detail in a letter dated 09.08.16 No. GD-4-11 / 14515. The tax service has informed the local inspections of the explanations, so they will be guided by them in their work.

How to check the indicators of the annual form 6-NDFL

Tax authorities very carefully check the calculation of personal income tax. Therefore, it is better to double-check before handing over. Errors that are safer to fix before inspectors find them can be found in the articles: "", "", ""

Then check the indicators of the 6-NDFL report and 2-NDFL certificates with signs 1 and 2. To do this, you can use the control ratios given in the letter of the Federal Tax Service of Russia dated 03/10/2016 No. BS-4-11 / 3852. According to them, the report will be checked by inspectors. And for your convenience, we have summarized these ratios in a table.

Table. How to check the 6-NDFL report for the year

Indicators	What should match	Explanation
Indicators in the 6-NDFL report
Accrued income and deductions provided	The indicator in line 020 should not be more than the amount in line 030	The deductions granted may not be greater than income. Reduce the amount of deductions. If the employee's income for any month is less than the deduction, give him a deduction in the amount of income
Accrued income, deductions, calculated tax and tax rate	The ratio must be met: Line 040 = (Line 020 - Line 030) x Line 10: 100	If the ratio is not met, you incorrectly accrued personal income tax, correct the error and adjust the calculation indicators
Assessed tax and offset fixed payments of foreigners on the patent (lines 040 and 050)	The indicator on line 050 cannot be more than the amount on line 040	You cannot credit the advance payment in excess of the amount you accrued on the income tax of the foreign employee. The amount of the remaining payments is not transferred to the next year (clause 7 of article 227.1 of the Tax Code of the Russian Federation)
Tax withheld and refunded to employees (lines 070 and 090)	You should have transferred the amount of personal income tax to the budget for the year, equal to the difference between the indicators 070 and 090	If you did not list all of the tax withheld, you face a penalty and a fine under Article 123 of the Tax Code of the Russian Federation. If you have listed more than necessary, that is also a violation. After all, personal income tax cannot be transferred at their own expense (clause 9 of article 226 of the Tax Code of the Russian Federation)
Form 6-NDFL and certificates 2-NDFL with sign 1
The amount of accrued income to individuals	The indicator in line 020 of the 6-NDFL form must be equal to the total indicator "Total amount of income" for all 2-NDFL certificates and Appendices No. 2 to the income tax declaration *	Compare the indicators of income taxed at the same personal income tax rate, as well as the amount calculated at this tax rate. Look for an error if the data of 6-NDFL reports and 2-NDFL certificates do not correspond
Amounts of dividends	The indicator on line 025 in the 6-NDFL form must be equal to all incomes with code 1010 from the 2-NDFL certificates and attachments No. 2 to the income tax declaration *
Calculated personal income tax	The indicator in line 040 of the 6-NDFL form must be equal to the sum of all indicators "the amount of tax calculated" from the 2-NDFL certificates and lines 030 from Appendices No. 2 to the income tax declaration *
Number of income recipients	The indicator in line 060 of the 6-NDFL form must be equal to the total number of 2-NDFL certificates with sign 1 and attachments No. 2 to the income tax declaration *	If the indicator is higher in line 060, you have not submitted 2-NDFL certificates or Appendix No. 2 for all income recipients. If less, correct the data on the 6-NDFL form
The amount of non-retained personal income tax	The indicator in line 080 of the 6-NDFL form must be equal to the sum of all indicators "the amount of tax not withheld by the tax agent" from the 2-NDFL certificates and lines 034 from Appendices No. 2 to the income tax declaration *	If the figures do not match, you have incorrectly entered the amount of unused tax. Find the error and fix it
Form 6-NDFL and certificates 2-NDFL with sign 2
The amount of tax not withheld	The indicator in line 080 of the 6-NDFL form must be equal to the sum of all indicators "the amount of tax not withheld by the tax agent" from the 2-NDFL certificates and lines 034 from Appendices No. 2 to the income tax declaration	If the indicators do not correspond, you have incorrectly indicated the amount of unused tax or submitted 2-NFDL certificates with sign 2 not for all individuals. persons. Correct the mistake