Filling 6 personal income tax for 1 quarter. Accounting info

Type of income	Date of actual receipt of income
Wages under an employment contract	The last day of the month for which income is accrued for performed labor duties in accordance with the employment contract (paragraph 1, clause 2, article 223 of the Tax Code)
Remuneration in case of dismissal before the end of the calendar month	The last day of work for which income was accrued (paragraph 2, clause 2, article 223 of the Tax Code)
Income in kind	Day of transfer of income in kind (clause 2, clause 1, article 223 of the Tax Code)
Income in cash	The day of payment of income, including the transfer of income to the taxpayer's accounts in banks or, on his behalf, to the accounts of third parties (clause 1, clause 1, article 223 of the Tax Code)
Profit income	Day of purchase of goods (works, services) (clause 3, clause 1, article 223 of the Tax Code)
Set-off of similar counterclaims	Date of such offset (clause 4 clause 1 article 223 of the Tax Code)
Write-off of bad debt of an individual	Debt write-off date (clause 5 clause 1 article 223 of the Tax Code)
Unspent and unrecovered accountable amounts	The last day of the month in which the advance report is approved after the employee returns from a business trip (clause 6, clause 1, article 223 of the Tax Code)
Income from savings on interest for the use of borrowed funds	The last day of each month during the period for which the borrowed funds were provided (clause 7, clause 1, article 223 of the Tax Code)

Line 110 "Date of withholding tax" Sec. 2 is filled in subject to the provisions of paragraph 4 of Art. 226 and paragraph 7 of Art. 226.1 of the Code. The first of these norms states that tax agents are obliged to withhold the accrued amount of tax directly from the income of the taxpayer. At the same time, when income is paid to the taxpayer in kind or when the taxpayer receives income in the form of materiel, the calculated amount of tax is withheld by the tax agent at the expense of any income paid by the tax agent to the taxpayer in cash. However, the amount of tax withheld cannot exceed 50 percent of the amount of cash income paid out. As for paragraph 7 of Art. 226.1 of the Code, this rule prescribes the procedure for calculating and withholding the amount of personal income tax by a tax agent when carrying out transactions with securities and transactions with financial instruments of futures transactions.

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

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

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

From theory to practice filling

Well, now let's move on to practical situations. Let's analyze the most massive of them.

"rollover" salary

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

It must be said that regulatory authorities have recently paid increased attention to such "transitional" problems (see Letters of the Federal Tax Service dated February 12, 2016 N BS-3-11 / [email protected], dated February 18, 2016 N BS-3-11 / [email protected], dated February 25, 2016 N BS-4-11 / [email protected] etc.). The meaning of the clarifications is that if a tax agent performs an operation in one reporting period and completes it in another reporting period, this operation is reflected in the reporting period in which it was completed. And in the Letter of the Federal Tax Service dated May 16, 2016 N BS-4-11 / 8609, it is explained that in such situations, in the calculation for the period in which the salary is accrued, but not yet paid, the corresponding amounts of personal income tax not withheld from this salary on line 080 sec. You do not need to show 1 calculation for this period. We put "0" in this line. The amount of the calculated tax is shown only on line 040 (see the table "Sample filling in section 1 of the calculation of 6-NDFL for the six months").

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

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

It should also be borne in mind that if, in relation to different types of income that have the same date of their actual receipt, there are different terms for transferring personal income tax, lines 100 - 140 of Sec. 2 calculations in the form 6-NDFL are filled out for each tax transfer deadline separately (see Letter of the Federal Tax Service dated March 18, 2016 N BS-4-11 / [email protected]).

"vacation" question

In May - June 2016, a "holiday" campaign was launched - many employees prefer to take vacations in the summer months. And therefore, the issue of reflecting vacation pay and the corresponding amounts of tax in the calculation in the form of 6-NDFL has become relevant. And I must say, it will not lose its relevance even when calculating the calculation for 9 months, since the vacation time is far from over.

The problem here is the following. The fact is that the deadline for paying personal income tax on vacation payments and "hospital" benefits is one - the last day of the month in which such income was paid. Therefore, we would like to optimize the procedure for generating the calculation of 6-personal income tax, highlighting for all vacation pay paid in a particular month, in section. 2 calculation one block of rows 100 - 140.

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

Recalculation of vacation pay in the calculation

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

Other "holiday" problems

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

In conclusion, we note one more important nuance. The fact is that income that is not subject to taxation (exempted from taxation), listed in Art. 217 of the Code, are not reflected in the calculation in the form 6-NDFL (see, for example, Letter of the Federal Tax Service dated March 23, 2016 N BS-4-11 / 4901). At the same time, this norm also names income that is not fully exempt from personal income tax, but within a certain limit. For example, gifts worth no more than 4000 rubles. for the tax period ("surpluses" in this case fall into the personal income tax base in the general manner). Accordingly, do not forget to show such "surpluses" in the calculation of 6-personal income tax.

Every Russian citizen is obliged to pay tax on his income to the budget of the Russian Federation. For employees of enterprises, calculations, deductions and payments are made by the accounting department independently. This obligation applies to all tax agents.

For all income paid to personnel and personal income tax transfers made on them, all employers report to the tax service. Since 2016, the main reporting, reflecting the necessary information (Form 2-NDFL), has been supplemented with a new calculation. In addition to the annual document, quarterly completion and submission of 6-personal income tax calculations are now required. The form is established at the federal level and is strict.

Form 6-NDFL shows all information on the income of employees received from the employer and the amount of personal income tax. The purpose of its introduction is to tighten control over tax agents by the IFTS and thereby ensure greater protection for working citizens.

What it is

All income of citizens received from the employer is subject to personal income tax. The Tax Code obliges tax agents to independently calculate, withhold and pay taxes on the income of their employees.

Until 2016, employers reported on withheld and paid amounts of income tax only once a year - at the end of the tax period. Until April 1, a report was submitted in the form 2-NDFL with information about each hired specialist.

Tax agents everywhere violated their duties, could delay or not pay wages, because the tax service did not have enough information to monitor them during the year.

To remedy the situation, a new reporting form was developed. Now all enterprises and businessmen who employ hired personnel must report to the tax service on a quarterly basis, submitting 6-NDFL certificates (clause 2, article 230 of the Tax Code of the Russian Federation). The form of the Federal Tax Service approved its order No. ММВ-7-11/450 in 2015.

In the new report, employers show information:

About Me;
about the remuneration paid to the personnel;
about the amounts of deductions granted;
on the dates of the actual receipt of income by the personnel, the production of tax deductions from them and their transfer to the state budget.

A sample of filling out the form 6-NDFL:

Who must file Form 6-NDFL

All firms and businessmen that are tax agents for personal income tax in accordance with the Tax Code of the Russian Federation are required to submit the calculation:

enterprises;
businessmen;
notaries in private practice;
lawyers who organized lawyer offices;
other individuals in private practice.

The document is drawn up for all citizens who have received income from a tax agent: earnings under employment contracts, remuneration under civil contracts, dividends, etc. An exception is individuals who have received income from the sale of property and under contracts in which they are private entrepreneurs (clause 1 item 1 of article 227, item 2 of item 1 of article 228 of the Tax Code of the Russian Federation).

The order of filling out the document

When making a calculation of 6-personal income tax, the following rules must be observed:

When manually filled, the use of purple, blue and black inks is allowed. Correction of errors with the corrector is prohibited.
Rows are filled from left to right, starting with the first cell. Blank cells are filled with dashes.
Income indicators are reflected in fractional numbers in rubles with kopecks.
The tax amount is indicated in full rubles without kopecks, rounded off according to the general mathematical rule.
The document is compiled for each separately.
Page numbering should be through, starting with the first sheet.

Form 6-NDFL is divided into three parts: a title page and two sections.

On the first page of the document, firms put down their and, businessmen - only the TIN, dashes are made in the field provided for the checkpoint. When submitting a document in the reporting period for the first time, the adjustment number is “000”. When submitting an updated report, the number is indicated in accordance with the serial number of the adjustment being made: “001”, “002”, etc.

The reporting period is reflected in a special code:

In the tax period of the form, the year of its actual preparation is indicated. On the title page, it is also necessary to put down the code of the IFTS that accepts the reporting. You can find it easily on the website of the tax service.

The location has the following location code:

The tax agent prescribes his abbreviated name, corresponding to the Charter, in the field of the same name. The businessman indicates his full name. completely in accordance with the passport. The first sheet also reflects the company's OKTMO, contact phone number, and the total number of sheets in the report.

In the conclusion, it is necessary to reflect who provides the information. If this is the employer himself, the code "1" is affixed. When the form is submitted by a representative of the tax agent, “2” is put, indicating the details of the document confirming his authority.

The date and signature are written by the person who submits the 6-personal income tax. In the lower right corner, the section is intended to be filled out by the tax inspector.

The first section is filled in with amounts increasing from the beginning of the year.

The lines contain the following information:

010	The tax rate is fixed. If income was paid at different income tax rates, a separate section is drawn up for each rate.
020	The amount of income accrued, taking into account payments under employment contracts, sickness benefits, dividends, is written.
025	Reflects a separate amount for dividends.
030	Designed to indicate the amount of deductions provided.
040	The amount of personal income tax calculated is fixed (13% of the difference between accrued income and deductions).
045	Specifies the amount of income tax on dividends.
050	Required to display data on a fixed amount of an advance paid by a company for a foreign employee on a patent.
060	The number of employees who received income from the employer.
070	Contains the amount of personal income tax withheld.
080	The tax that could not be withheld is shown.
090	Designed to indicate the amount of tax returned to the citizen.

Lines 040 and 070 should not be equal if there is carry-over income, such as wages for March that were issued in April. Due to the fact that earnings were accrued in March, personal income tax from it is reflected in line 040. The employer will deduct and transfer tax to the budget in April.

Exceeding the value of line 040 over the amount indicated in line 070, the tax service will not consider it an error (letter of the Federal Tax Service No. BS-4-11 / 4222 of 2016). The lines for payments for July, September, December are filled in the same way.

Section 2 of the 6-NDFL report is intended to show data on the amounts transferred by the tax agent over the past three months.

Incomes are reflected by the dates when employees receive income:

Type of income	Date of receipt of payment	Day of withholding personal income tax	Deadline for tax transfer to the budget
Basic salary	Last day of the month	Payout on monthly basis	The working day following the date of payment of wages for the monthly total
Holiday pay	Date of payment	Date of payment (coincidence of lines 100 and 110)	Last date of month
sickness benefits			Last date of month
Compensation payments for leave upon dismissal			Business day following the payment date

Information is entered in the following lines:

For each type of payment, there are separate lines from 100 to 140, arranged in chronological order. In case of a shortage of lines, additional pages of the document are added. Duplication of the first section is not required.

Where and when to submit

The calculation is presented on an accrual basis quarterly, i.e. four times a year. The law establishes deadlines, according to which the deadline is the last day of the month after the quarter for which the document is being prepared. For example, for the second quarter of 2017 - July 31. The annual report must be submitted before April 1 (Article 230 of the Tax Code of the Russian Federation).

For violation of the established procedure for filing 6-personal income tax, penalties are provided. One month delay will cost 1000 rubles.

As a general rule, a document can be submitted in paper form if the number of employees does not exceed 25 staff units (clause 2, article 230 of the Tax Code of the Russian Federation).

The submission method is at the discretion of the reporting entity:

postage with description;
in person at the regional inspectorate of the Federal Tax Service;
through a trusted representative.

In the case of a large staff of employees (over 25 people), the calculation must be submitted electronically. Enterprises and businessmen submit 6-NDFL reports at the place of their registration. If a legal entity has separate divisions, documents must be submitted both to the FTS inspection at the location of the head office and at its actual location.

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

How to fill out a 6-personal income tax report: we study the rules

How to fill out the form 6-NDFL? The order of the Federal Tax Service of Russia dated October 14, 2015 No. MMV-7-11 / is called upon to answer this question. [email protected], approving the procedure for issuing this report.

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

the basis for filling out the report is the data of tax registers for personal income tax (mandatory for maintenance by each tax agent);

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

the number of report pages is not limited and depends on the amount of data (taking into account the rows and cells provided by the report);
for each indicator of the report - 1 field (except for dates and decimal fractions - the order of their reflection is regulated by clauses 1.5, 1.6 of the application);
in the absence of any total indicators, 0 is entered in the cells intended for them, and dashes are entered in the unfilled familiarity;
the direction of filling cells is from left to right;
when preparing a paper version of the report, it is not allowed to: fill it in with multi-colored ink (only black, purple and blue is possible), correct erroneous entries with a correction pencil (or other means), double-sided printing, as well as the use of a binding method that leads to damage to the sheets of the report;
for a report drawn up using the software, it is allowed to have no borders of familiarity and strike through empty cells, print in Courier New font with a height of 16-18 points, and changing the size of the location and size of the values of details is not allowed.

The rules for filling out 6-NDFL in 2016-2018 did not change, since so far no amendments or adjustments have been made to the order of the Federal Tax Service No. ММВ-7-11 / [email protected] not subjected.

Read more about these rules.

Instructions for filling out the form 6-NDFL in standard situations

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

To clarify the answer to this question, consider the most common situation - the receipt of wages by employees. For the 6-personal income tax report, you will need the following data:

about the wages paid to all employees;
presence (absence) and amount of tax deductions;
calendar dates of salary payment and amounts of payments by dates for the last 3 months;
statutory deadlines for the transfer of personal income tax to the budget.

The main feature of the "salary" filling of 6-personal income tax is the presence of "rolling" payments. We are talking about a situation where the salary was accrued for the hours worked in the last month of the reporting period, and paid on the calendar dates of the month relating to the subsequent reporting period established by internal acts.

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

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

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

on line 100 - the day the salary was actually received (clause 2 of article 223 of the Tax Code of the Russian Federation);
on lines 110 and 120 - the dates of withholding (clause 4 of article 226 of the Tax Code of the Russian Federation) and the deadline for paying personal income tax (clause 6 of article 226 of the Tax Code of the Russian Federation);
on p. 130 and - the amount of paid June earnings and personal income tax withheld from it.

For earnings issued in installments, material will help to fill out 6-personal income tax "6-NDFL - if the salary was paid for several days" .

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

"Salary" prepayment: sample in 6-personal income tax

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

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

Consider the features of the advance payment in 6-personal income tax (filling example).

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

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

The issuance of earned money is carried out within the terms established by the Regulations on the Remuneration of Labor of Rustrans LLC:

advance payment - on the 20th day of each month;
final settlement - on the 5th day of the month following the worked one.

To simplify the example, we will assume that the employees of Rustrans LLC do not have the right to deductions and, in addition to the advance payment and the final settlement, did not receive any other income in the current period.

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

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

How to place data in the second section of the 6-personal income tax (filling in procedure), we will tell in the next section.

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

Section 2 included June and September earnings of employees - this is a feature of rolling payments, which were discussed in the previous sections. Page 110 is filled out in accordance with the date of issue of the second (final) amount of earnings provided for by the local act of Rustrans LLC - monthly on the 5th day. Separate decoding requires p. 120, dedicated to the timing of the transfer of personal income tax, this will be discussed in the next section.

Instructions for filling out line 120 in 6-personal income tax

A description of the rules for filling out page 120 is given in clause 4.2 of the Procedure approved by order of the Federal Tax Service No. ММВ-7-11 / [email protected] In the cells of the indicated line, the date is entered, no later than which the personal income tax must be transferred.

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

In order to correctly indicate the deadline for transferring tax, one must proceed from the requirements of tax legislation. The period indicated on page 120 depends on the type of income received by an individual.

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

from salary and bonuses - no later than the day following the day of cash withdrawal (from cash receipts or money received from the bank for "salary" purposes), or the day of transfer to the employee's card;
vacation and sick leave - no later than the last day of the month in which they are paid.

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

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

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

Read more about the rules for determining the timing of tax payments in the material. What you need to know about tax due dates .

Non-standard situations in 6-personal income tax: how to fill it out correctly?

Filling out the 6-NDFL form in non-standard situations raises many questions from specialists whose duties include personal income tax reporting. Let's consider separate types of non-standard situations.

Maternity allowance in 6-personal income tax

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

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

maternity allowance (maternity) - this is the income of the employee, not subject to personal income tax and not reflected in the 6-personal income tax report;
the additional payment to the maternity allowance before her actual earnings is not considered an allowance and is subject to personal income tax in the full amount (if the amount paid exceeded the amount of maternity allowance paid by social insurance), which requires reflection in 6-personal income tax.

Line-by-line filling of 6-NDFL (letter of the Federal Tax Service of Russia dated 08/01/2016 No. BS-4-11 / [email protected]):

date of receipt of income (p. 100) - the day the maternity surcharge is received;
date of withholding personal income tax (p. 110) - coincides with the above;
the deadline for tax transfer (p. 120) is the next day after the issuance of the surcharge.

Read more about maternity leave in 6-personal income tax.

Advances under the GPC agreement

The involvement of individuals to perform work (render services) is often practiced by employers if the work performed is of a one-time nature or there are no specialists of the required qualification in the state.

In such situations, a civil law contract (GPC) is concluded between the customer and the contractor, one of the conditions of which may be an agreement on the payment of advances in the process of performing work.

The advance payment under the GPC agreement is fundamentally different from the “salary advance » each prepayment to the contractor is equated to the payment of income requiring reflection in 6-personal income tax (letter of the Ministry of Finance of Russia dated May 26, 2014 No. 03-04-06 / 24982).

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

How to correctly reflect the contract in 6-personal income tax, we told in this article.

Gift for a pensioner

Often, employers do not disregard former employees - they give gifts to pensioners and provide other material assistance. Such an obligation is usually fixed in a collective agreement or other internal act. For 6-personal income tax, this means the following:

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

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

Results

For all cases of reflection of income and income tax in 6-NDFL, the instruction is the same - it is approved by order of the Federal Tax Service. And the tax authorities and officials explain the unusual and complex issues of registration of 6-personal income tax in separate letters.

Our materials will tell you about the reflection in 6-personal income tax of various payments:

According to the Tax Code, all employers are required to submit reports in the form 6-NDFL. Having concluded any labor agreements, the taxpayer becomes an employer and is responsible to the tax authorities for the employee. This responsibility is reflected in the completion and submission of various reporting documents, the payment of insurance premiums, the accrual and withholding of income tax from an employee.

For those accountants who are involved in the submission of reporting documents, there will be no difficulties in filling out 6-personal income tax, although there are nuances in each form.

How to fill out the reporting correctly, you can read in the Tax Code. The tax authorities tried to describe in as much detail as possible the procedure for filling out 6-personal income tax:

If the document is submitted on paper, then it is filled in with black, blue or purple ink. Data is entered into rows from left to right from the outermost cell. If no data is entered in the line, then a dash is put. In the line, in which there should be numeric values, a dash is not put, but the number 0 is put down.
All amounts indicated in the form are filled in rubles and kopecks. Indicating the amount of tax, it must be rounded up to rubles, without entering a penny.
Any corrections are prohibited. If a mistake is made, the document should be redone. When filling out the 6-NDFL form, you need to enter each OKTMO code separately. All sheets of the form are numbered.

Form 6-NDFL consists of sections that are required to be filled out. This is the title page, and .

Forms and filling samples

An empty form 6-NDFL can be downloaded from.

You can download several samples of Form 6-NDFL from the links:

Title page of the form

Filling in the title page is standard and requires entering the details of the organization or merchant, abbreviating the name, signature, date.

The side where it is indicated that the document is filled out by the tax authorities does not need to be touched. In this section, the filling will be done by the inspector himself, who will accept the document.

The number is required:

The primary document is 000.
Corrective - 001, 002, etc.

How many times the document will be corrected, so many times it will be numbered.

Indicating the reporting period, you can use the following cheat sheet:

Set to indicate.
Indicating in the document - 31.
displayed as 33.
- 34.

It will be necessary to indicate the tax authority (code), in this case you can also use the cheat sheet:

Code at the place of registration (residence) of the merchant - 120.
The code at the place of registration of the organization or entrepreneur is indicated - 320.
Registration of Russian Jur. Faces - 212.
A large taxpayer must enter 212.
Company branch - 220.

Having filled in all the values and signed the document, you can begin filling out the 6-NDFL form, or rather the rest of the sections of the document.

They must be filled out very carefully so as not to make mistakes when entering data.

Filling out the first section of 6-personal income tax

Completing sections one and two, you need to have certain knowledge and information on the calculation and payment of income tax by employees. As a rule, all these data are entered by the accountants responsible for filling out the document.

The first section requires filling in the following data:

Income tax rate (13% or 30%).
The amount of accrued income that is valid under the employment contract.
, if they were accrued, are indicated in a separate line.
The amount of tax calculated is indicated (this is income tax, if it is 13%, then it is calculated).
If there are foreigners in the company, the advance payment that the company pays for the foreign worker is also indicated.
The total number of employees in the company.
There is also a line in the report in which you will need to indicate the amount of tax that was not withheld from the employee.

When filling out all the lines of the 6-NDFL reporting document, it is important to carefully and correctly enter the values so that there are no errors. Otherwise, you will have to submit corrective reports, and it remains to be seen how the tax authorities will accept a report with errors.

They may take this as a deliberate withholding of information and impose on the company. The minimum fine is 1000 rubles.

Section 2 Completion Procedure

Section two includes data that the employer accrued and paid for his employee for the reporting three months.

The day when the income was received (salary, bonus, other type of income) -.
When income was withheld from an employee -.
The day when the tax was transferred (extreme) -.
The amount actually received by the employee -.
The amount of tax withheld from an employee is 140.

On this, in principle, filling out the document ends. There are subtleties that the responsible person needs to know. If an organization applies several tax rates (13% for Russian employees, 30% for foreigners), then when filling out the first section, it is necessary to indicate personal income tax separately.

Detailed video about each line and sheet of 6-personal income tax:

If the company uses, then the first section will need to be filled out both at a rate of 13%, and separately at a rate for non-residents - 30%. The second section in this case is filled in once, just the required values are indicated in the corresponding lines.

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 as a whole for all individual taxpayers who have received income from a tax agent (paragraph 6, clause 1, article 80 of the Tax Code of the Russian Federation).

Unfortunately, the procedure for filling out the Calculation in the form 6-NDFL (Appendix No. 2 to the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected](hereinafter - the Procedure)) does not contain answers to all questions that may arise in its preparation. And despite the fact that the Federal Tax Service of Russia has already clarified some of them in its letters (Letters of the Federal Tax Service of Russia dated March 2, 2016 No. BS-4-11 / [email protected], dated February 25, 2016 No. BS-4-11/ [email protected], dated February 12, 2016 No. BS-3-11/ [email protected], dated December 28, 2015 No. BS-4-11/ [email protected]), "white 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 of article 230 of the Tax Code of the Russian Federation; 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.

Sample of filling in the tax accounting register

Important!
The absence of a tax register for personal income tax is the basis for holding a tax agent liable under Article 120 of the Tax Code (clause 2 of the letter of the Federal Tax Service of Russia dated December 29, 2012 No. AC-4-2 / 22690).

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 Article 217 of the Tax Code.

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.

When filling out the Calculation in the form 6-NDFL for the first quarter, line 060, 5 people were declared. In May, 2 people quit, in June 3 people were employed, and 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 Article 231 of the Tax Code.

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 ( letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11 / [email protected]).

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

line 100 is filled in on the basis of Article 223 of the Tax Code (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 of paragraph 4 of article 226 and paragraph 7 of article 226.1 of the Tax Code (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 (letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS -4-11/ [email protected]));
line 120 indicates the date in accordance with the provisions of paragraph 6 of article 226 and paragraph 9 of article 226.1 of the Tax Code, no later than which the amount of personal income tax must be transferred (letter of the Federal Tax Service of Russia dated 01.20.2016 No. BS-4-11 / [email protected]). 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 (clause 6 of article 226 of the Tax Code of the Russian Federation).

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 ( letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11 / [email protected]).

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

1. March wages were paid to employees on April 5, and personal income tax was transferred 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 first half of 2016 as follows:

line 100 indicates the date 03/31/2016;
on line 110 - 04/05/2016;
on line 120 - 04/06/2016;

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:

line 100 indicates 04/05/2016;
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 (clause 28, article 217 of the Tax Code of the Russian Federation), 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.

In February 2016, the employee was provided with material 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 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 (clause 4, article 226 of the Tax Code of the Russian Federation).

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 (clause 5, article 226, article 228 of the Tax Code of the Russian Federation).

Sample filling in Section 1 of form 6-NDFL