Instructions for filling out 6 personal income tax for half a year. Accounting info

From January 1, 2016, a new quarterly reporting form was introduced for tax agents: Calculation of the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL) (approved). Consider the procedure for filling out the 6-NDFL form in specific situations.

The new form is fundamentally different from the usual 2-NDFL certificates in that it must be filled out in general for all individual taxpayers who have received income from a tax agent ().

Unfortunately, the procedure for filling out the Calculation according to the 6-NDFL form (k (hereinafter referred to as the Procedure)) does not contain answers to all questions that may arise during its preparation. And despite the fact that the Federal Tax Service of Russia has already clarified some of them in its letters (, from, from, from), "blank spots" still remain.

Let's see what features need to be taken into account when filling out the Calculation in the form 6-NDFL and what you should pay attention to when compiling it in various situations.

Basis for filling out 6-NDFL

The calculation in the form 6-NDFL, like 2-NDFL, is filled out on the basis of the data contained in the tax accounting registers (; clause 1.1 of Section I of the Order).

You can also develop a special register (see sample below), not forgetting to approve its form as an annex to the accounting policy. At the same time, such a register must contain all the information necessary to fill out 6-NDFL (for the dates of accrual, transfer and withholding of personal income tax, see the reference table).

When it is necessary to withhold and transfer personal income tax from different types of income

Completing Section 1 of Form 6-NDFL

Section 1 of form 6-NDFL "Generalized indicators" can be conditionally divided into two blocks.

The first one includes lines from 010 to 050. This block is filled in separately for each of the tax rates. That is, if both resident and non-resident employees work in the organization, lines from 010 to 050 must be filled out twice: both at the rate of 13 percent and at the rate of 30 percent. The corresponding tax rate (13, 15, 30 or 35%) is indicated in line 010.

Line 020 reflects the total amount of income taxed at the tax rate indicated in line 010.

Line 030 indicates the total amount of tax deductions, not only standard, but also social, property, professional. The same line takes into account the amounts of income that are not subject to personal income tax by virtue of.

Line 040 reflects the amount of calculated tax:

The amount of calculated personal income tax = (the amount of accrued income (line 020) - the amount of tax deductions (line 030)) x the tax rate (line 010)

Line 050 indicates the amount of fixed advance payments accepted as a reduction in the amount of calculated tax from the beginning of the tax period.

Lines 040 and 045 indicate the amount of dividends and personal income tax calculated from this amount.

Lines from 060 to 090 represent the second block of Section 1 and, regardless of the applicable tax rates, are filled out only once, on its first page (clause 3.2 of the Order).

Line 060 indicates the total number of individuals who received taxable income in the tax period. In case of dismissal and employment during one tax period of the same individual, the number of individuals is not adjusted (clause 3.3 of the Procedure). If one person receives income taxed at different tax rates, then in this case he is counted as one person.

EXAMPLE When filling out the Calculation in the form 6-NDFL for the 1st quarter, 5 people were declared on line 060. In May, 2 people quit, in June 3 people were employed, while one of them was from among those who had previously quit. The number of individuals who received income, which must be reflected in the form of 6-personal income tax for the six months on line 060, will be 6 people (5 - (2 - 1) + (3 - 1)). A retired and returned employee in the movement is not taken into account.

On line 070, you must indicate the total amount of tax withheld.

The amount of personal income tax that was calculated, but not withheld for some reason, is indicated on line 080.

On line 090, it is necessary to reflect the amount of tax that was returned to taxpayers in accordance with.

Completing Section 2 of Form 6-NDFL

Unlike Section 1, which is filled in on an accrual basis from the beginning of the year, Section 2 of Form 6-NDFL "Dates and amounts of actually received income and withheld personal income tax" includes only those indicators that were produced in the last three months of the reporting period ( ).

In order to fill it correctly, the following features must be taken into account:

• line 100 is filled in on the basis (recall that from the new year for both salaries and travel allowances this is the last day of the month);
• line 110 is filled out taking into account the provisions and (the date indicated in this line depends on the type of income paid and must correspond to the day when the calculated tax should be withheld ());
• line 120 indicates the date in accordance with the provisions and, no later than which the amount of personal income tax () must be transferred. That is, either the day following the day of payment of income to the taxpayer, or the last day of the month in which sick leave and vacation pay were paid, and in case of payments on transactions with securities, the earliest of the following dates:

• end date of the relevant tax period;
• the date of expiration of the latter according to the date of commencement of the contract, on the basis of which the tax agent pays the taxpayer the income in respect of which he is recognized as a tax agent;
• date of payment of funds (transfer of securities).

The total amount of income (without deducting the amount of personal income tax withheld) is reflected in line 130, and the amount of tax withheld from this income is reflected in line 140.

If in relation to different types of income having the same date of actual receipt, the terms for transferring the tax will differ, lines 100-140 must be filled in for each term for transferring the tax separately.

Completion of Section 2 in the case when income is accrued in one period and paid in another

As a general rule, the tax agent is obliged to transfer the tax amount no later than the day following the day the income is paid. An exception is made only for temporary disability benefits (including benefits for caring for a sick child) and vacation pay. Personal income tax withheld from these payments must be transferred no later than the last day of the month in which they are paid ().

Therefore, if, for example, the salary for March 2016 is paid in April, respectively, the personal income tax will be withheld and transferred in April. In this regard, in Section 1, the amount of accrued income will be reflected in the form 6-NDFL for the first quarter, and in Section 2 this operation will be reflected only with the direct payment of wages to employees, that is, in the Calculation in the form of 6-NDFL for the first half of 2016 ( ).

What dates should be indicated in this case when filling out 6-NDFL, consider an example.

EXAMPLE 1. March wages are paid to employees on April 5, and personal income tax is paid on April 6. The operation is reflected in Section 1 of the Calculation in the form 6-NDFL for the 1st quarter, while the tax agent does not reflect the operation in Section 2 for the 1st quarter of 2016. This operation will be reflected in the direct payment of wages to employees, that is, in the Calculation in the form 6- Personal income tax for the six months of 2016 as follows: - on line 100, the date 03/31/2016 is indicated; - on line 110 - 04/05/2016; - on line 120 - 04/06/2016; - on lines 130 and 140 - the corresponding total indicators. 2. The sick leave for March was paid on April 5th. The operation in section 2 of the Calculation according to the form 6-NDFL for the half year of 2016 will be reflected as follows: - on line 100, 04/05/2016 is indicated; - on line 110 - 04/05/2016; - on line 120 - 04/30/2016; - on lines 130 and 140 - the corresponding total indicators.

Filling out 6-personal income tax in case of receiving gifts and material assistance by employees

Income not exceeding 4,000 rubles received by individuals during the tax period, for example, in the form of gifts, material assistance (), is not subject to personal income tax. In case of payment of such income to its employees in an amount not exceeding the established standard, a tax agent does not have an obligation to calculate and withhold personal income tax. But this circumstance does not relieve him of the obligation to reflect the indicated amounts not only in the tax register, but also in 6-NDFL. Taking into account that during the year a tax agent can repeatedly pay his employee income, which can be partially exempted from taxation, such accounting will help to avoid errors when calculating the amount of tax.

EXAMPLE In February 2016, an employee received financial assistance in the amount of 2,000 rubles. In May 2016, the same employee was again provided with material assistance in the amount of 10,000 rubles. When filling out the Calculation in the form 6-NDFL for the first quarter, the paid material assistance will be reflected: - on line 020 - 2000 rubles; - on line 030 - 2000 rubles. When filling out the Calculation in the form of 6-NDFL for the six months, these payments will be reflected: - on line 020 - 12,000 rubles. (2000 + 10,000); - on line 030 - 4000 rubles.

When presenting gifts whose value exceeds 4,000 rubles, the following must be taken into account.

When income is paid to the taxpayer in kind (and a gift is such income), tax is withheld from any income paid to the taxpayer in cash. At the same time, the amount of tax withheld cannot exceed 50 percent of the amount of income paid in cash ().

Given this kind of restrictions, in practice it often happens that the accountant does not have the opportunity to immediately fully withhold personal income tax from the value of the gift.

Therefore, this must be done at the next cash payment. If the amount of tax is not withheld during the tax period (for example, in the event of dismissal of an employee), then in this case, the tax agent, no later than March 1 of the year following the expired tax period, is obliged to notify the taxpayer and the tax authority in writing at the place of its registration, indicating in the notice the amount of income from which tax was not withheld, and the amount of tax not withheld.

After the submission of such information, the obligations of the organization as a tax agent will end. The obligation to pay tax in this case will be shifted to an individual (,).

Elena Titova, expert of the Legal Consulting Service GARANT, member of the Chamber of Tax Consultants

Form 6-NDFL, in addition to the title page, includes two sections. How to fill out Section 2 "Dates and amounts of income actually received and personal income tax withheld", we considered in. In this consultation, we will talk about how to fill out Section 1 of Form 6-NDFL (approved by Order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11 / [email protected] ).

6-NDFL: section 1

Section 1 of the Calculation is called "Generalized indicators". This name of the Section is not accidental. After all, it indicates the sums of accrued income, calculated and withheld personal income tax, generalized for all individuals. At the same time, these amounts are presented on an accrual basis from the beginning of the year.

If the tax agent paid income taxed at different rates, then there will be as many Sections 1 as the personal income tax rates applied. The tax rate itself is indicated in line 010 "Tax rate, %".

In relation to a specific rate, the indicators of lines 020 - 050 are filled in.

Lines 020 - 050 Section 1

When filling out these lines, you can refer to the Instructions for filling out the form 6-NDFL (Appendix No. 2 to the Order of the Federal Tax Service of October 14, 2015 No. ММВ-7-11 / [email protected] ).

Line 020 "Amount of accrued income" indicates the amount of accrued income on an accrual basis from the beginning of the tax period.

Line 025 "Including the amount of accrued income in the form of dividends" is filled in if the tax agent paid dividends in the reporting period.

Tax deductions provided in the reporting period are reflected in line 030 "Amount of tax deductions". Their amount reduces the income subject to taxation. The list of tax deductions reflected in this line can be found in the Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / [email protected]. If the amount of deductions for any individual exceeds the income accrued to him, then the deduction is taken equal to the income.

Line 040 "Amount of calculated tax" indicates the amount of personal income tax calculated from income, which was reflected on line 020 and reduced by tax deductions on line 030.

Separately, on line 045 “Including the amount of calculated tax on income in the form of dividends”, the amount of personal income tax on dividends, the amount of which the tax agent previously reflected on line 025, is indicated.

Line 050 “Fixed advance payment amount” is filled in if the tax agent employs foreigners who have a patent and pay personal income tax on their own. The tax agent will be able to reduce the amount of tax on the income of such employees by the fixed payments for personal income tax transferred by them.

How to fill out Section 1 6-NDFL: lines 060 - 090

If the above lines were filled out in relation to a specific tax rate, then lines 060-090 are filled in in total for all rates. It doesn't matter how many Sections 1 the withholding agent has completed. Information on lines 060-090 is given once on the second (after the title page) page of the Calculation.

Line 060 "Number of individuals who received income" should show the total number of individuals who received income from the tax agent in this reporting period. It must be borne in mind that if the tax agent fired and hired the same person during the year, on line 060 it will be shown as one person.

The amount of personal income tax withheld by the tax agent must be shown on line 070 "Amount of tax withheld".

If the tax agent was unable to withhold tax from the taxpayer's income, then the amount of unwithheld tax must be reflected in line 080 "Amount of tax not withheld by the tax agent." We are talking about those amounts of personal income tax, for which the tax agent declared it impossible to withhold tax (

Tax legislation is constantly updated. Changes since 2016 have affected, among other things, taxation and filling out various forms. One of these reports is 6-personal income tax. It is rented quarterly, while it is necessary to hand over the annual 2-personal income tax. With the help of this instruction, we will figure out how an accountant fills out the form 6-NDFL.

This type of reporting is required to be submitted by everyone who is recognized by law as a tax agent. It is formed absolutely for all individuals to whom the sums of money were paid. This does not include those persons who received money from the sale of property.

You need to submit reports every quarter to the tax authority at the place of your registration.

There are several ways to submit this report:

• You can bring the document yourself or with the help of a representative, then the date of delivery will be the day when the reporting is brought;
• By mail, then the date of sending is considered. Mandatory sending with a description of the enclosed sheets;
• Electronic. The date will be the date the email was received.

You also need to know that paper media is allowed if the company employs up to 25 people. If there are more than 25 employees, the declaration must be submitted electronically.

When submitting documents on paper, you need to use a special form. You can fill it out by hand with blue or black ink or in a special computer program. It must be remembered that in empty cells you need to put dashes.

Every accountant must remember that the form 6-NDFL must be submitted on time, otherwise it threatens with punishment from the tax inspectorate. Moreover, a fine is imposed in the amount of 1,000 rubles. for every overdue month.

Instructions for 6-personal income tax for an accountant for all occasions

This report consists of a title page and two sections. It is filled in generalized for all persons who received income from a tax agent.

The title page is filled in almost the same way as in other declarations. But there are some features:

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• In the line for the period of compilation, you need to put down the code of the reporting period:

• In the line of the tax period, it is necessary to put the year for which the reporting is submitted;
• When specifying the location, the code is inserted, according to the table:

• Where the checkpoint and OKTMO are required, they indicate the codes of the enterprise if the declaration is submitted for individuals who received income from the main department;
• If income was received from a separate unit, then its codes are written.

When filling out the first section, it is important to understand that it is filled out with a cumulative total, starting from the first quarter.

In line 010, the accountant indicates the rate at which the tax is calculated. All these bets have their own specific code. When for three months the profit was paid at different rates, the following lines must be filled in:

• 020 - General income of persons;
• 025 - All dividends;
• 030 - All deductions for the amount calculated in 020;
• 040 - Income tax number;
• 045 - Dividend tax number;
• 050 - Advances paid by foreign citizens have reduced the number of taxes on them.

• 060 - The number of all persons who received income from the withholding agent. Dismissed and newly hired employee - 1 person, a person who receives money at different tax rates is also considered one;
• 070 - The amount of taxes;
• 080 - Taxes that were not withheld;
• 090 - The total amount returned to individuals from the agent.

If there is not enough space on the page, you need to fill out additional sheets. But the total should be placed on the first page.

The second section is filled out differently. There is no need for a running total, the figures for the last three months of the reporting period are indicated:

• 100 - indicates the date of receipt of income upon the fact. You can find varieties in Article 223 of the Tax Code of the Russian Federation;
• 110 - The date when income tax was withheld. This can be found in Article 226 of the Tax Code of the Russian Federation;
• 120 - The date when the maximum tax must be transferred;
• 130 - The total amount of income received in fact;
• 140 – Deduction amount.

The document must be signed by the head of the enterprise, his representative or an authorized person, for example, an accountant.

Instructions for filling out 6-personal income tax on an example

Consider, for example, filling out the 6-NDFL form for the Severny Svet LLC enterprise, which has five employees under its subordination. Each employee receives 20,000 rubles. The advance payment is made on the 27th, by the next month on the 12th - the last payment is made.

It turns out that wages, for example, for December were issued on 01/12/2016, and for March on 04/12/2016. Any other payments in the first quarter of 2016. did not apply.

One employee is given a deduction every month in the amount of 1,400 rubles. In February, the employee was granted leave with compensation of 18,000 rubles, a salary of 5,000 rubles.

The preliminary calculation for filling in the first section will look like this:

The preliminary calculation for filling in the second section looks like this:

It is very important to accurately enter the information so as not to redo the declaration later.

If there are several tax dates

It is important to understand that a company can fill out the 6-NDFL form on several sheets due to the fact that there are a lot of employees and information. In this case, lines 060-090 should be filled out exclusively on the first page.

If the date of transfer is not one, but there are several of them, then they are recorded in chronological order.

When filling out documents for the tax service, you must specify all the data in full, without missing anything. Then there is a chance to hand over the document quickly and without alterations.

All transfers in favor of employees under civil law contracts are subject to personal income tax. A legal entity independently conducts the calculation and calculation of tax to the treasury. Previously, only one reporting form was formed for each individual, which was submitted to the Federal Tax Service at the end of the year. Form 6 of the personal income tax was introduced to strengthen the control of all relationships with the budget in terms of calculating personal income tax. If there are few questions when filling out the title and section 1, then the formation of indicators in section 2 of calculating 6 personal income tax is still difficult.

The declaration contains information about all physical. persons to whom profit was accrued during the calendar year, and must be submitted at the place of business. In addition, it contains information on all accruals and transfers to employees' accounts, information on income tax and applied benefits for the reporting period. The main time is filled in section 2 of the quarterly form 6 of the personal income tax, in which the date and amount of receipt of income and withholding of income, the timing of the calculation of personal income tax should be indicated. Let us analyze the main subtleties of the formation of section 2 using examples.

General information for completing section 2

In the second section of the report, information is grouped. If the three conditions match, the data will be grouped in one block:

• Time of profit actually received by employees (column 100);
• the amount of accrued income subject to personal income tax for the date in cell 100;
• calculated income tax on this date.

In order to avoid errors when filling out the section, it is necessary to first group all the data on profits by the dates of their issue and the time of transfer of personal income tax from this profit to the treasury.

The section should be filled out only according to the reporting period. It is important to remember that if a partial payment of profit was made in one month, and the final settlement in another, it should be reflected in part 2 of the declaration only in the month of the final completion of the operation.

Field 100 of section 2 - the number of actual profit:

• for earnings - the last date of the month of accrual;
• for the final calculation, transfer of compensation, vacation or sick leave, profit in kind - the number of actual payments of this reporting period;
• for material benefits received from savings on interest when obtaining credit resources - the last day of each month during the entire period of use.

These requirements are regulated in the Tax Code Art. 223.

• Field 110 - the day when the income tax on the profit reflected in cell 130 was withheld (TC article 226, paragraph 4);
• field 120 - the deadline for transferring income tax to the budget. For personal income tax from earnings, this is the next day after the date of the actual payment of profits. Exception for income tax accrued on vacation or sick leave. It should be calculated to the treasury before the end of the calendar month of accrual. The norm is reflected in the Tax Code Art. 226 paragraph 6. These deadlines must be observed, since if they are violated, the company will be charged with a fine;
• field 130 - the amount of profit accrued as of the date in cell 100 without deducting income;
• field 140 - income, which is accrued on the profit of employees from cell 130 in accordance with the Tax Code, Art. 226.

When transferring an advance payment or earnings ahead of time, income tax is withheld at the first payment of profit. For this situation, the decoding of the fields will be as follows:

• 100 - the last day of the accrual month in which the profit was transferred;
• 110 - the date of the transfer of the advance payment for the next month, when the right to charge the tax comes;
• 120 is the next number after the day specified in field 110.

Additional lines of blocks of fields 100-140 must be filled in as many times as there were transfers for a specific number. If there are not enough fields on the section sheet, the next page is filled.

The company paid a salary of 122,500.50 rubles. and vacation pay - 19,000 rubles. The section will be filled in as follows:

The nuances of filling in the payment of carry-over income

In the case of accrual of profit physical. persons in one period, and payments - in another, it is necessary to reflect this income in the month of the actual transfer. For example, earnings that were accrued in September and paid in October must be reflected in the second section in the annual report. This also applies to income tax on these amounts of income. Exceptions are only for vacation pay and accruals on sheets of temporary disability (TC article 226, paragraph 6).

The total amount of accruals on profit will fall into section 1, into the declaration for the 3rd quarter (BS - 4 - 11 / [email protected]).

Example:

• Earnings for June are transferred on 5.07;
• Income tax to the budget - 6.07.

When forming 6 personal income tax for half a year, only accrued profit for month 06 will fall into cell 20. In the calculation for the 1-3 quarter in section 2 indicate:

• 100 - June 30;
• 110 - 05 July;
• 120 - 06 July (the day following the day of payment).
• cells 130 and 140 must be filled in taking into account these indicators.

To reflect sick leave paid on July 5, a block of fields 100-140 of section 2NDFL for 9 months follows, it must be filled out as follows:

• 100 – 05.07;
• 110 – 05.07;
• 120 – 31.07;
• sick leave and tax amounts should be entered in cells 130 and 140, respectively.

Situation: Impossible to withhold income tax

If a company has given a valuable gift to a person who is not an employee of the organization, it is not possible to withhold tax, and therefore it is impossible to transfer the amount of personal income tax to the treasury. The procedure for this situation is as follows:

• Section 2 cell 100 - the number when the gift was presented;
• 110, 120 – 0;
• 130 - the estimated value of the gift;
• 140 - personal income tax is not filled in, you should put 0.

The amount of personal income tax, which is not possible to withhold, must be reflected in cell 80 in section 1 of the report.

Consider the formation of 6 personal income tax in relation to section 2 for the 1st quarter. The initial data is as follows:

• The company employs 5 people.
• official salary of 1 employee - 20,000 rubles;
• the date of advance payment is the 27th, in the amount of 40% of the basic salary;
• the date of transfer of the remaining part of the earnings is the 12th day;
• earnings for December are transferred on January 12;
• final settlement for March - April 12;
• 1 employee is granted a deduction - 1,040 rubles;
• in February, 1 employee was on vacation, he was paid vacation pay on February 5 - 18,000 rubles. The amount of the remaining earnings amounted to 5,000 rubles.

Analytical data accounting for 1 quarter for 1 section is as follows:

Let's look at the analytics of 6 personal income tax when filling out section 2. To do this, remember that the data is generated in the period when the operations are completed (BS [email protected]). In this example, profit for month 12 will be reflected in the second section of the declaration for quarter 1, income for month 03 should be reflected in section 2 of form 6 for the half year (BS 4-11 / [email protected]).

Based on this analytics, you can correctly fill out all sections of the declaration for the 1st quarter.

Right to sign a declaration

Form 6 must be signed by the head of the withholding agent. An internal document in an organization may define a list of persons responsible for generating data. This rule is enshrined in paragraph 2.2.MMV-7-11 / [email protected]

Control ratios

Before sending the form to the fiscal authorities, you should carefully check the completion of the personal income tax. The list of control ratios is defined in the letter BS 4-11/3852 dated March 10, 2016. If an error is found after sending the calculation, an updated form should be submitted until the tax office has conducted an in-house audit.

Conclusion

Correct reflection of the data will help the business entity avoid penalties during a desk audit. Analytical accounting of the accrued profit of physical. persons, personal income tax, terms of accrual and transfer will help to generate indicators as quickly as possible.

Our organization is the largest taxpayer with an extensive branch network. Where do we submit the calculation in relation to employees of branches?

Tax agents must quarterly submit a calculation in the form of 6-NDFL to the tax authorities at the place of their registration (Order of the Federal Tax Service). At the same time, as in the case of the 2-NDFL form, for some categories of tax agents, separate rules have been introduced for determining the tax office to which the calculation must be submitted. However, par. 3 p. 2 art. The Tax Code of the Russian Federation, which is dedicated to the largest taxpayers, is worded extremely ambiguously. It is not clear from it to which tax authority representatives of this category should report in the form 6-NDFL.

Specialists of the Federal Tax Service of Russia indicated in letters and that the largest taxpayers can submit all calculations to the tax authority at the place of registration as the largest. Or they can act like ordinary tax agents - submit calculations in respect of employees of branches to the inspection at the place of registration of these divisions.

I am an entrepreneur, at the same time I work for the simplified tax system and UTII. Where to submit the calculation in relation to hired employees?

Like the largest taxpayers, entrepreneurs who combine UTII or the patent system with other taxation regimes have become hostages of the interpretation of the Tax Code of the Russian Federation. So, according to par. 5 p. 2 art. Tax agents of the Russian Federation - individual entrepreneurs who are registered with the tax authority at the place of their activities in connection with the application of UTII and (or) the patent system of taxation, submit a calculation in respect of their employees to the tax authority at the place of their registration in connection with the implementation such activity. And the legislators did not make any clarification about what kind of calculations we are talking about - whether only in relation to activities transferred to UTII (PSN), or in relation to all income paid.

A literal interpretation of the Code leads to the conclusion that an entrepreneur must submit 6-NDFL in respect of all employees (employed both in activities taxed under the general tax regime or simplified tax system, and in activities taxed under UTII / patent) to the tax authority according to place of registration as a UTII payer (PSN). However, the Ministry of Finance of Russia interprets this rule differently: at the place of registration of the “spontaneous person”, only a calculation is submitted in relation to payments to employees hired for the purpose of carrying out such activities. And in relation to payments to employees hired for the purpose of carrying out activities taxed under other taxation regimes or employed in several types of activities at the same time, general rules apply and the calculation is submitted at the place of residence of the entrepreneur ( letter from the Ministry of Finance).

However, from the wording of paragraph 2 of Art. The Tax Code of the Russian Federation does not follow such a conclusion, and paragraph 7 of Art. The Code requires interpretation of the contradictions and ambiguities of the Code in favor of the taxpayer. So, in our opinion, it is impossible to punish an entrepreneur who has submitted 6-personal income tax in respect of payments to all employees in the Federal Tax Service at the place of registration of “imputed” (patent) activities.

Payments in the next reporting period

June salary will be paid on July 5th. How to fill in the calculation? Can these payments be fully reflected in the calculation for half a year?

If the salary for March 2016 is paid in April, then this operation is reflected in section 1 of the calculation in the form 6-NDFL for the first quarter of 2016 (letter of the Federal Tax Service of Russia dated 03/18/2016). A similar approach applies to the salary for June, which is paid in July. This operation is reflected in section 1 of the calculation for the half year as follows:

• on line 020 - the amount of accrued wages;
• on line 040 - the amount of the calculated tax on wages, while it is not indicated on line 070, since the tax agent is obliged to withhold the tax upon the actual issuance (transfer) of money to the taxpayer (according to clause 4 of article TC RF).

Reflection of the amount of calculated personal income tax on wages for June in line 070 of the calculation for the six months will lead to the inclusion of incorrect data in it, which may result in a fine under Art. NK RF. In this situation, the obligation to withhold tax on wages for June will arise only on July 5, this will need to be reflected in section 1 of the calculation of 6-NDFL for 9 months on line 070.

This personal income tax also does not fall into line 080 of the calculation for the six months. Since the inclusion in the indicated line of the amounts that are withheld by the tax agent in the manner prescribed by the Tax Code of the Russian Federation, contradicts clause 3.3 of the Procedure for filling out the calculation. This also applies to personal income tax withheld in July for June.

The situation with filling in section 2 is similar. In accordance with the Procedure for filling out the calculation on line 110, the date of tax withholding from the amount of actually received income reflected in line 130 is indicated. Accordingly, it is impossible to correctly fill out this line in June, since the tax was not withheld. This operation will be reflected in section 2 of the calculation for 9 months, that is, with direct payment of wages, as follows:

• on line 100 - 06/30/2016 (since the date of actual receipt of salary income is determined by clause 2 of article TC RF);
• on line 110 - 07/05/2016 (clause 4 of article TC RF);
• on line 120 - 07/06/2016 (clause 6 of article TC RF);
• line 130 - the amount of salary for June;
• line 140 - the amount of personal income tax withheld from it.

Personal income tax from advance upon payment on the last day of the month

The organization has the following days for paying salaries: on the 30th, an advance payment is paid, and on the 15th, wages. How to fill out the calculation and is it necessary to withhold personal income tax when paying an advance on the last day of the month?

Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer (clause 6 of article TC RF). This provision applies subject to Art. Tax Code of the Russian Federation, which establishes the dates of actual receipt for certain types of income. With regard to wages, such a date is the last day of the month for which the income was accrued. It is this rule that makes it possible not to withhold personal income tax when paying money for the first half of the month (the so-called advance payment).

However, if the “advance” is accrued and paid on the last day of the current month, then the dates of actual receipt of income (clause 2, article of the Tax Code of the Russian Federation) and the actual payment of income (clause 4 of article of the Tax Code of the Russian Federation) will coincide. This means that the organization will have an obligation to calculate the amount of personal income tax for the past month (that is, in this case, for payments on the 15th and 30th, if the 30th is the last day of the month). And if payment is made on the same day, then the calculated tax is subject to deduction from the amount paid (determination of the Supreme Court of the Russian Federation). It must be transferred to the budget on the next business day. It turns out that in the situation under consideration the answer to the question depends on the number of days in a month. And, for example, in April and June, the payment of an advance on the 30th will lead to the obligation to calculate and withhold personal income tax, but not in May, July or August.

Accordingly, the calculation will be filled. In April, 04/30/2016 will be both the date of receipt of income and the date of its actual payment. Therefore, it is entered in lines 100 and 110 of section 2 of form 6-NDFL:

• on line 100 - 04/30/2016;
• on line 110 - 04/30/2016;
• on line 120 - 05/04/2016 (the deadline for tax transfer to the budget is the next business day after 04/30/2016).

And on May 30, only an advance payment will be paid, and the obligation to calculate and withhold tax will arise only at the final settlement on June 15. Therefore, the calculation will be completed differently:

• on line 100 - 05/31/2016;
• on line 110 - 06/15/2016;
• on line 120 - 06/16/2016.

Salary and compensation for vacation upon dismissal

The employee leaves on 04/22/2016. In connection with his dismissal, he received a salary for April 2016 and compensation for unused vacation. Both amounts were paid on the last day of work - April 22. How to fill in the calculation?

In this case, you need to pay attention to the fact that we are talking about two payments: salary and compensation. If the employment relationship is terminated before the expiration of the calendar month, the date of actual receipt by the taxpayer of income in the form of wages is the last day of work for which he was accrued income (paragraph 2, clause 2, article of the Tax Code of the Russian Federation). With regard to compensation for unused vacation, the general rules for determining the date of occurrence of income - the day they are paid.

Since both payments are made at the same time, in this case they will have the same date of income occurrence - April 22. The tax withholding date is the same for all types of cash payments - the moment of payment (clause 4 of article TC RF). Then in section 2 of the calculation of 6-personal income tax we reflect (for both charges):

• on line 100 - 04/22/2016 (date of income occurrence);
• on line 110 - also 04/22/2016 (tax withholding date).

Regarding the transfer of tax, special rules are established only for income in the form of temporary disability benefits, including benefits for caring for a sick child, and in the form of vacation pay (paragraph 2, clause 6, article of the Tax Code of the Russian Federation). In the case under consideration, it is not the vacation that is paid (the last part of Art. Labor Code of the Russian Federation), but compensation in the manner prescribed by Art. TK RF. This means that the general rules for transferring personal income tax to the budget apply - no later than the next business day (clause 6 of article TC RF). Based on the foregoing, we state:

• on line 120 - 04/25/2016 (date of tax transfer).

As you can see, all dates for both payments are the same, which means that they will be summed up in lines 130 and 140 (the last paragraph of the Procedure for filling out the calculation).

Recalculation of vacation pay after the payment of the annual bonus

According to the "Regulations on wages", the bonus based on the results of work for the past year is paid in May of the current year. Accordingly, after its payment, the vacation pay of those employees who were on vacation from January to May is recalculated, since the “13th salary” was not taken into account in the calculation of their vacation pay. This year, the missing amounts were paid to employees on 15 May. Do they need to be accounted for?

The date of actual receipt of income in the form of vacation pay is the day of payment or transfer of this amount to the taxpayer or third parties on his behalf (clause 1 clause 1 article of the Tax Code of the Russian Federation). And the amounts of calculated and withheld tax from such income must be transferred to the budget no later than the last day of the month in which these payments were made (clause 6 of article TC RF). Accordingly, the amount of vacation pay that was actually paid (paid) to the employee in May will be the income of this month and should be included in the calculation of 6-personal income tax for the six months of 2016. Section 2 in this case will be filled in as follows:

• on line 100 - 05/15/2016 (date of actual payment of this income);
• on line 110 - 05/15/2016 (date of withholding personal income tax);
• on line 120 - 05/31/2016 (the last day of the month in which income was paid, even if personal income tax was actually transferred earlier, see clause 6 of article TC RF).

Zero payroll

In May, when paying salaries, it turned out that the amount payable to the employee was zero. He still had a small debt, as he had recently returned from vacation, and he also had court deductions. What to contribute to 6-personal income tax?

The date of actual receipt of salary income for May will be the 31st. On this date, the tax agent is obliged to calculate personal income tax on the amount of accrued income. And then withhold the calculated amount at the first actual payment of income (clause 4 of article of the Tax Code of the Russian Federation) and transfer it to the budget on the next business day (clause 6 of article , clause 7 of article of the Tax Code of the Russian Federation). Accordingly, when filling out the calculation of 6-NDFL, the following dates will fall into section 2:

• on line 100 - 05/31/2016;
• on line 110 - the date of the first actual payment after May of any income in cash, including an advance on wages;
• on line 120 - the first business day after the date specified in line 110;
• on line 130 - the amount of accrued wages for May (before all deductions);
• on line 140 - the amount of personal income tax withheld from wages for May.

The calculation is filled in the same way in a situation where, for some reason, the advance payment turned out to be greater than or equal to the salary, which means that no payments are made to the employee at the end of the month. At the same time, line 130 indicates the amount of the advance, which is the basis for calculating the tax for this month.

Early payment of salary

Monetary documents for the payment of salaries in our organization are signed only by the director. He was supposed to leave on a business trip from May 27 to June 15. Therefore, it was decided to pay wages for May ahead of schedule - on May 26. So, in May, employees received both an advance payment (May 20) and a salary (May 26). How to reflect this operation in the calculation and is it necessary to withhold personal income tax in May?

As a general rule, the calculation is filled out as follows ( letter of the Federal Tax Service of Russia):

• line 100 of section 2 "Date of actual receipt of income" of the calculation of 6-personal income tax (clause 2 of article TC RF);
• line 110 of section 2 “Tax withholding date” (clause 4 of article 226 and clause 7 of article of the Tax Code of the Russian Federation);
• line 120 of section 2 “Term for tax transfer” (clause 6 of article 226 and clause 9 of article of the Tax Code of the Russian Federation).

According to this approach, in line 100, May 31 must be indicated. After all, the date of receipt of income on wages is always recognized as the last day of the month for which it is accrued (Labor Code of the Russian Federation, clause 2 of Art. Tax Code of the Russian Federation). This does not depend on the actual date of payment and on whether this day is a weekend or a holiday (letter of the Federal Tax Service of Russia). As for filling lines 110 and 120, there are two options:

1. Since all actual payments are made before the date of occurrence of the corresponding income, the tax agent receives the right not to withhold personal income tax when paying wages on May 26. And if he uses this right, then the tax calculated as of the last day of May will have to be withheld at the first payment of any income, including an advance payment, in June or subsequent months (clause 4 of article TC RF). Suppose this happens on the day of the advance payment for June - the 20th. Then the calculation will be completed like this:

• line 100 - 05/31/2016;
• line 110 - 06/20/2016 (personal income tax was actually withheld on this day);
• line 120 - 06/21/2016.

2. At the same time, the Tax Code of the Russian Federation does not prohibit l the agent to withhold personal income tax when issuing wages until the end of the month for which it is accrued. It will also be necessary to transfer the tax no later than the day following the day the income is paid. And its “early” retention is no exception (clause 6 of article TC RF). Therefore, if the employer withholds personal income tax when paying salaries on May 26, the situation will change. The organization will be obliged to transfer it to the budget no later than May 27. And the calculation will be completed like this:

• 100 — 31.05.2016;
• line 110 - 05/26/2016;
• line 120 - 05/27/2016.

Payroll and vacation pay

Due to a lack of funds, on May 20, 2016, the organization partially paid the salary accrued for November 2015 and February 2016. How to reflect these payments in the calculation?

In this case, when filling out the calculation, two more letters from the tax service must be taken into account:

1. The letter says that section 2 of the calculation in the form 6-NDFL for the corresponding reporting period reflects those transactions that were made in the last three months of this reporting period.
2. In the letter - that the rule of paragraph 2 of Art. The Tax Code of the Russian Federation on the date the employee actually receives income in the form of wages does not apply in a situation where it is paid in violation of the deadlines established by Art. TK RF. In such a case (in relation to debt), income in the form of wages should be reflected in the financial statements in those months of the tax period in which it was actually paid.

Accordingly, in the situation under consideration, the salary for November 2015 and February 2016, paid in May 2016, will be the income of May 2016. Therefore, the date of its actual payment should fall into line 100 of the calculation:

• on line 100 - 05/20/2016;
• on line 110 - 05/20/2016 (the date of withholding personal income tax on these payments, which must coincide with the day of payment, clause 4 of article TC RF);
• on line 120 - 05/23/2016 (the next business day after the date of withholding personal income tax indicated on line 110, clause 6 of article TC RF);
• on line 130 - the total amount of wage arrears paid in May (without reduction for deductions);
• on line 140 - the total amount of personal income tax withheld (taking into account the applied deductions for January - May 2016, if they were not previously used when paying other income). Unfortunately, the employer will not be able to apply the deductions for 2015 in this situation, since the deductions reduce the base of the current year (clause 3 of article TC RF).

Due to lack of money, vacation pay to employees who went on vacation in April was paid only in May upon their return to work. How to fill out 6-personal income tax?

But it is necessary to withhold the tax only upon the actual payment of income (clause 4, article of the Tax Code of the Russian Federation). And paragraph 6 of Art. The Tax Code of the Russian Federation says that this tax must be transferred to the budget no later than the last day of the month in which the vacation was paid. Accordingly, the organization will withhold the tax upon actual payment in May and transfer it to the budget no later than May 31. The indicated dates and must be entered in section 2 of the calculation of 6-NDFL:

• on line 100 - the date of the actual payment of vacation pay (Art. Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia);
• on line 110 - the date of tax withholding, coinciding with the date of payment of vacation pay;
• on line 120 - 05/31/2016.

Personal rent once a quarter

The organization rents premises from an individual who is not an individual entrepreneur. The rent is calculated every month, and paid once a quarter: for January - March - on April 20, for April - June - on July 20, etc. How to complete the calculation?

The date of actual receipt of income in the form of rent is the day of issuance (transfer) of funds (clause 1, article of the Tax Code of the Russian Federation). This means that this accrual should fall into section 1 of the calculation in the period when the actual payment of money is made. In this case, these are April and July 2016.

Accordingly, accruals for January - March will be reflected in section 1 of the calculation for the half year, and for April - June - for 9 months. In section 2, these accruals will also be reflected in the direct payment of income to an individual. In this case, this operation will fall into section 2 of the calculation for six months and nine months:

• on lines 100 and 110 - 04/20/2016 and 07/20/2016 (date of actual payment of rent);
• on line 120 - 04/21/2016 and 07/21/2016 (the working day following the date of payment);
• on line 130 - the amount of rent for three months;
• on line 140 - the amount of personal income tax from rent for three months.