Fill out the declaration for 6 personal income taxes. Cover page of the form

Tax agents are accustomed to annually submitting Form 2-NDFL to the tax service. They always do this no later than April 1, reporting for the previous year. Since the beginning of 2016, a serious innovation has appeared: in addition to regular reporting, businesses were required to submit another mandatory document - in form 6-NDFL. So, Why was 6-NDFL introduced?? Why is it used?

Why is it needed?

Let us remind you that this calculation is an addition to the current 2-NDFL certificate. And form 6-NDFL contains data on how much tax was accrued and withheld from employees in favor of the state budget.

Unlike 2-NDFL, the new reporting displays information not for each employee, but for the entire organization. It is handed over every quarter of the reporting year.

Increasing the control of tax inspectors over the preparation of reports submitted by entrepreneurs and organizations is Why do you need 6-NDFL?. With its help, responsible persons check the following parameters:

• whether the document is filled out correctly;
• whether the necessary information is fully reflected;
• did the tax agent calculate and withhold personal income tax from employees’ salaries, etc., within the established time limits?

Where to get

6-NDFL was introduced by the Russian Tax Service. All information about it is in the order adopted on October 14, 2015. The form of calculation is the same. If the tax agent does not know, where to get 6-NDFL, he needs to address this regulatory document. Namely, to its first application.

The new reporting contains several parts:

Who rents

Filing 6-NDFL is the responsibility of tax agents. We are talking about those whose business employs hired employees. This applies to the following categories of employers:

• organizations.

Checking the correctness of tax agents' actions - that's why came up with 6-NDFL. These reports are submitted to the tax office at the place of business. Individual entrepreneurs do this at their place of registration.

When to take it

6-NDFL must be submitted to the tax office before the end of the month after each quarter, unless the deadline falls on a weekend or holiday.

Form 6-NDFL is a new reporting prepared by organizations and individual entrepreneurs. It is needed to report on the income of hired workers. Taxpayers filing a declaration using this reporting form are interested in: how to fill out 6-NDFL correctly?

Form and deadline for submitting the 6-NDFL report

Reporting on 6-NDFL must be submitted every quarter. The question of how to fill out form 6-NDFL concerns not only large enterprises, but small business entrepreneurs. To fill out the report, 1C Accounting is used. Organizations with more than 25 employees send a declaration in the form of an electronic document. The number of employees is less than 25 people, which means that the organization can submit the 6-NDFL report in printed form.

Form 6-NDFL must be submitted to the tax office on time, that is, the last day for accepting the declaration is the last date in the month after the reporting quarter. For example, a tax agent must submit a report for the 1st quarter by May 2, and for the 2nd quarter by July 31. The last day for submitting the declaration may be delayed due to Russian national holidays.

How to fill out 6-NDFL correctly?

To understand the example of filling out form 6-NDFL, you need step-by-step instruction. The reporting structure consists of three parts:

• title page;
• 1 section (cumulative total);
• Section 2 (information about the reporting quarter).

Filling out should begin with the title page: enter the TIN and checkpoint numbers in the top line of the sheet. The next item is the correction number. It reflects the number of changes submitted to the Federal Tax Service. If the report is submitted for the first time, the number will be in the form of zeros. Next, fill in the field with the reporting period number. Period codes can be viewed in the table:

The next field specifies the tax period: the year of reporting. Next, enter the code of the tax office at the address of the tax agent. The location code determines which company submitted the reports. All codes are indicated in a special list.

Please note: the codes are different for organizations and individual entrepreneurs.

The item “name of tax payer” is filled in block letters. It is allowed to indicate the full or short name of the tax agent organization. The field below the name: OKTMO code means the number of the municipality in which this organization exists, both actually and legally. All of the above information is written down on the title page of the reporting.

Completing 1 section

Section 1 contains information about general indicators for an annual period. The filling procedure consists of entering:

• Data for each personal income tax rate, its percentage, the amount of income;
• General information on all tax rates, the number of employees receiving income, the amount of calculated tax, the amount of personal income tax that was returned to the tax agent.

For civil agreements, tax rates are presented as 13%, 15%, 30% and 35%.

Filling out 6-NDFL occurs starting from line 010. The size is written there tax rate. In lines 060-090, values ​​are entered once on the first page; in subsequent sheets, zeros are entered in these fields.

The next line 020 is intended to indicate the amount of income accrued to the employee from the beginning of the reporting year. This item does not include those incomes that are not taxed, as well as those incomes received in an amount less than the established limit for taxation. For example, dividend income.

An important point: payments as material compensation are exempt from taxation. cash upon the birth of a child. Special line 025 indicates the receipt of dividends.

Line 030 must be completed if the taxpayer can use his right to receive one of the types of tax deductions:

1. Standard;
2. Social;
3. Property.

The tax deduction declaration item must be filled out with the total amount for the codes of all deductions.

Line 040 expresses the amount of tax that has been assessed. You can calculate the tax amount by multiplying the tax rate (in line 010) and the value of the tax base for employee payments. The base is determined by subtracting the amount of income (line 020) and the amount of deductions (line 030).

Column 050 must be filled out only if the employees include foreign citizens and they work on the basis of a patent. This field expresses advance payments issued to foreigners. If there is no reason to fill out this item, then simply enter a zero.

In column 060 you need to enter information about individuals who are entitled to payment of taxable income. The next line 070 contains information about tax withholding for the current reporting period. This line cannot include past or future payments.

Please note: the value from lines 040 and 070 may not match if the tax amount was calculated earlier, and the deduction of this amount from employees was later.

Report item 080 reflects those amounts tax collection from the amount of income of employees who could not be retained. The reasons for this may vary. But line 090 contains information about the amount of money returned if it was withheld by mistake. For example, if you overpaid personal income tax. If tax amounts are correctly withheld, a zero is left in column 090.

Completing section 2

Instructions for completing section 2 of the 6-NDFL report include the procedure for entering information about the last quarter. This section should indicate the dates when salaries were paid to the tax agent’s employees and the date when the amount of employee income tax was transferred to the Federal Tax Service. In addition, amounts corresponding to income and tax payment are noted. Dates must be arranged in a clear chronological order.

Line 100 indicates the date of transfer of income to individuals. Payments to employees on different dates must be entered separately in the reporting form. If the salary is paid before the end of the month, then line 100 also indicates the last day of the employee’s billing month. The opposite situation, when wages are paid late, does not affect the day employees receive payment (in line 100). The impact occurs on the date for tax withholding and remittance.

An important point: the day the payment is received directly depends on the type of payment. For example, wages are income on the last day of work for the current month.

There are two types of salary payments:

1. Issuance per month of accrual;
2. Receipt next month.

In the first option, a situation may arise when the tax is transferred before the salary is paid. The reason is that the salary payment date is the last day of the month, and personal income tax must be transferred no later than the day the income is issued to employees. The second option means that the salary for December was paid in January and this is reflected in the organization’s declaration for the annual reporting period.

The situation is different with the calculation of payments for sick leave and vacation pay: wages for them have been accrued, but have not yet been paid. Such payments are considered income on the day the due amounts are received.

Column 110 indicates the day the tax amount is withheld. Withholding of payments for vacation, sick leave, financial assistance provided and other payments to the employee occurs on the day the income is accrued to the individual.

Report field 120 shows the day on which the personal income tax amount is transferred to the budget. For wages, the transfer occurs on the day following the date of payment, and for vacation pay, sick leave and other payments, the tax is calculated until the end of the month in which they were paid. It turns out that the salary was paid from vacation and sick leave, but personal income tax was not transferred.

Line 130 indicates the amount of money received by employees for a certain number, written in column 100, before the tax amount is withheld.

Paragraph 140 reflects the amount of personal income tax that is withheld, but not transferred from the amount for the number entered in field 110. The reduction in the tax base due to the employee’s existing tax deductions must correspond to the value of line 140 and the amount of tax paid to the budget.

Please note: all reporting fields on Form 6-NDFL must be completed. If there are no corresponding values ​​for a line, then a dash is placed in it.

Video: Filling out 6-NDFL for the 1st quarter in 1C Accounting

Zero declaration

The responsibilities of the taxpayer, who is a tax agent and pays income in relation to his employees, include the timely submission of a report in Form 6-NDFL. If during the annual reporting period there were no accruals of income and, accordingly, then the provision of a report is not required according to Letter of the Federal Tax Service dated March 23, 2016 No. BS-4-11/4901.

An important point: if there was at least one income payment during the year, then it is necessary to established by law order to submit a report to the tax authority.

If previously the organization was a tax agent, but in the reporting year it ceased to be such, then the declaration does not need to be sent. It is advisable to send a letter to the Federal Tax Service explaining the reason for not submitting the report. You can write a letter using the sample about failure to provide half-year payments.

Registration of 6-NDFL upon dismissal

In this case general order filling remains the same. Changes will only be made in lines 100, 110 and 120. The date of receipt of income upon dismissal of an employee is established by the last day of performance of the labor function at the place of work for which the income was accrued. Personal income tax is withheld when the employee receives payment.

It is better to check the completed 6-NDFL report before submitting it to the Federal Tax Service to ensure that all lines are filled out correctly.

What is the deadline to submit 6-NDFL for 2017? What data should be included in the calculation based on the results of the 4th quarter of 2017? Is it really necessary to submit 6-NDFL calculations using the new form? What document approved the new form and where can I download it? How to reflect the salary for December paid in December in the calculation for 2017? How to show salary for December 2017 paid in January 2018? How legal entities reflect the annual or quarterly bonus? Should September salaries paid in October be included in the calculation? We will answer the main questions and give necessary instructions and give a sample of filling out 6-NDFL for 2017 using specific examples.

When do you need to submit 6-NDFL for 2017: deadline

Calculation in form 6-NDFL is submitted to the Federal Tax Service based on the results of each quarter. Due date: no later than last day month following the quarter. So, for example, 6-personal income tax for 9 months of 2017 was required to be submitted no later than October 31, 2017. However, the deadline for submitting annual personal income tax reports is different. Annual calculation of 6-NDFL based on the results of 2017, according to general rule, must be submitted no later than April 1 of the year following the reporting year. This is stated in paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.

Tax legislation provides that if the deadline for submitting the 6-NDFL calculation falls on a weekend or non-working holiday, then the reports can be submitted on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). April 1, 2018 is Sunday. Therefore, the annual calculation of 6-NDFL for 2017 must be submitted to the tax office no later than April 2, 2018 (this is a working Monday).

Who needs to report to the Federal Tax Service?

All tax agents must submit an annual calculation in form 6-NDFL for 2017 (clause 2 of Article 230 of the Tax Code of the Russian Federation). Tax agents for personal income tax are, as a rule, employers (organizations and individual entrepreneurs), paying income under employment contracts. Also, customers who pay remuneration to performers under civil contracts can be considered tax agents. However, it is worth recognizing that the issue of the existence of the fact of payments and accruals in 2017 is quite individual and, in practice, there may be various controversial situations. Let's look at the three most common examples and explain when and who needs to submit the annual 6-NDFL for 2017 in 2018.

Situation 1. There were no accruals and payments in 2017

From January 1 to December 31, 2017 inclusive, the organization or individual entrepreneur did not accrue or pay any income to the “physicists”, did not withhold personal income tax and did not transfer tax to the budget. Then there is no need to submit the annual 6-NDFL calculation for 2017. In this case, there was no fact upon the occurrence of which the company or individual entrepreneur became tax agents (clause 1 of Article 226 of the Tax Code of the Russian Federation). In such a situation, you can send a zero 6-NDFL to the Federal Tax Service. The tax office is obliged to accept it. " ".

It is worth noting that some accountants consider it advisable, instead of “zeros,” to send letters to the tax inspectorate explaining why 6-NDFL was not submitted. With this option, it is better to send such a letter no later than April 2, 2018. Cm. " ".

Situation 2. Salaries were calculated but not paid

It is possible that there were no real payments to individuals in 2017, but the accountant continued to accrue salaries or benefits. This, in principle, is possible when there is no necessary finance to pay wages. Should I submit reports then? Let me explain.

If during the period from January to December 2017 inclusive there was at least one accrual, then it is necessary to submit the annual 6-NDFL for 2017. After all, personal income tax must be calculated from accrued income, even if the income has not yet actually been paid (clause 3 of Article 226 of the Tax Code of the Russian Federation). Therefore, the accrued amount of income and accrued personal income tax must be recorded in the annual calculation of 6-personal income tax for 2017. In fact, for these purposes, reporting in Form 6-NDFL was introduced, so that tax authorities could track accrued but unpaid amounts of income tax.

Situation 3. Money was issued only once

Some organizations or individual entrepreneurs could pay income in 2017 only once or twice. For example, CEO– the sole founder could receive a one-time payment from the company in the form of dividends. Is it then necessary to fill out and send the annual 6-NDFL for 2017 to the Federal Tax Service if there are no more employees in the organization? Let's assume that the income was paid in January 2017 (that is, in the first quarter of 2017). In such a situation, the annual calculation of 6-NDFL for the entire 2017 should be transferred to the Federal Tax Service, since tax period(from January to December 2017) had the fact of both accruals and payments.

At the same time, we note that if payments took place, for example, only in the first quarter of 2017, then in the annual calculation of 6-NDFL for 2017 you need to fill out only section 1. Section 2 is not required to be formed. This follows from the Letter of the Federal Tax Service dated March 23, 2016 No. BS-4-11/4958, which discussed the issue of a one-time payment of dividends. Cm. " ".

What remuneration should be reflected in 6-NDFL?

In the annual calculation in form 6-NDFL for 2017, you should include all income in relation to which an organization or individual entrepreneur is recognized as a tax agent. Such income is, for example, wages, all types of bonuses, payments under civil contracts, benefits, vacation pay, dividends.

However, non-taxable income under Article 217 of the Tax Code of the Russian Federation does not need to be shown in the calculation. At the same time, take into account the peculiarity of income that is not subject to personal income tax within the established standards (letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984).

Income from Article 2017 of the Tax Code of the Russian Federation: what to do with it?

Example: Employee Marmeladov A.P. In connection with the anniversary, they presented a gift worth 10,000 rubles. Gifts in the amount of 4,000 rubles are exempt from taxation. (clause 28 of article 217 of the Tax Code of the Russian Federation). Therefore, in section 1 of the 6-NDFL calculation, indicate the entire amount of the gift on line 020, and the deduction amount on line 030. As a result the tax base this income will be 6,000 rubles. (10,000 rubles - 4,000 rubles), and the amount of personal income tax that must be withheld from the cost of the gift is 780 rubles. (RUB 6,000 × 13%). In section 2, on line 130, indicate the entire amount of income paid (RUB 10,000), and on line 140, the amount of tax actually withheld (RUB 780).

As for the amounts of financial assistance paid to an employee at the birth of a child, as well as the amounts of cash prizes given to individuals, they may not be included in the calculation at all. Provided that the amounts paid do not exceed the personal income tax-free limit (4,000 rubles per tax period for prizes, and 50,000 rubles for each child for “parental” financial assistance). Reason – Letter of the Federal Tax Service dated July 21, 2017 No. BS-4-11/14329.

Form 6-NDFL: new or old?

Has the new form of calculation of 6-NDFL been approved since 2018? Which form should I download to fill out the “paper” annual calculation for 2017? Is it approved? new format required to submit a payment in electronic form? Questions of this kind always arise before submitting regular tax reports.

The new form for calculating 6-NDFL for filling out and submitting to the Federal Tax Service for 2017 was approved as amended by the Federal Tax Service order No. ММВ-7-11/18 dated January 17, 2018. However, it comes into force on March 25, 2018. Therefore, prepare the annual report 6-NDFL after the specified date in the form approved in the latest edition of the Federal Tax Service order No. MMV-7-11/450 dated October 14, 2015. You used it throughout 2017.

Download the 6-NDFL calculation form in Excel format and the procedure for filling it out.

The annual 6-NDFL calculation form for 2017 includes:

• title page;
• section 1 “Generalized indicators”;
• Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

NEW FORM 6-NDFL IN 2018 - TO BE!

In 2018, the tax authorities did not significantly update the calculation form according to Form 6-NDFL. And along with it - an electronic format, rules for filling out and submitting to the tax office. The final order of the Federal Tax Service can be found here:

The Tax Service of the Russian Federation has updated barcodes and introduced fields for legal successors who submit 6-NDFL (including clarifying) for a reorganized company. Therefore, at the top of the title page they need to provide the TIN and KPP of the successor organization. The latter should also appear in the main field - “Tax Agent”.

We emphasize once again that until March 25, 2018, you can fill out and submit 6-NDFL using the previous form.

Section 2 of the 6-NDFL calculation for 2017: what it includes

Section 2 of the annual report 6-NDFL indicates:

• dates of receipt and withholding of personal income tax;
• deadline set Tax Code Russian Federation for transferring personal income tax to the budget;
• the amount of income actually received and personal income tax withheld.

Section 2 of the annual 6-NDFL for 2017 should reflect information only for the last three months (October, November and December 2017). In this case, you need to reflect only those payments for which the tax payment deadline occurs in this period. Therefore, in section 2, special attention should be paid to the dates of payment and withholding of tax.

IMPORTANT!

As part of Section 2, income and personal income tax should be shown - broken down by date - only for transactions performed in October, November and December 2017 inclusive. Do not include 2018 transactions in section 2.

Let us explain how to fill out the main rows in the table:

Do not show in Section 2 of 6-NDFL for 2017 vacation pay and benefits paid in December 2017. The deadline for transferring personal income tax for them is 01/09/2018.

An example of filling out sections 1 and 2 of 6-NDFL for 2017

Now let’s give an example of filling out the 6-NDFL calculation for 2017 to make it clear general principle filling out sections. The main thing when filling out the annual calculation of 6-NDFL for 2017 is to correctly transfer data from tax registers for personal income tax.

Let's assume that the company has 12 employees. For 2017, salaries, bonuses, vacation pay and temporary disability benefits were accrued in the total amount of RUB 3,584,692.69, and deductions were provided in the amount of RUB 43,200. Personal income tax on all payments – 460,394 rubles. All personal income tax was withheld and paid to the budget, except for personal income tax on December wages - 37,050 rubles.

In January 2017, personal income tax was withheld in the amount of 36,400 rubles. from salary for December 2016 - 283,600 rubles, deduction - 3,600 rubles. In total, personal income tax withheld for 2017 was RUB 459,744. (460,394 rubles – 37,050 rubles + 36,400 rubles).

In the 4th quarter of 2017 the following were paid:

• salary for the second half of September 295,000 rubles. – October 10. Personal income tax was withheld from it from the entire salary for September - 69,914 rubles. (entire salary for September - 545,000 rubles), deduction - 7,200 rubles;
• salary for October 530,000 rubles. – October 25 and November 10, personal income tax from it – 67,964 rubles, deduction – 7,200 rubles;
• bonus for October 258,000 rubles. – November 10, personal income tax from it – 33,540 rubles;
• disability benefit due to illness RUB 5,891.54. – November 23, personal income tax from him – 766 rubles. Sick leave was issued from November 14 to November 20;
• vacation pay RUB 33,927.71 – November 24, personal income tax from them – 4,411 rubles. Vacation - from November 28 to December 22;
• salary for November 530,000 rubles. – November 24 and December 8, personal income tax from it – 67,964 rubles, deduction – 7,200 rubles;
• advance for December 250,000 rub. – December 25.

Please note: the bonus and salary for October are included in one block of lines 100 - 140, because they have the same all three dates in lines 100 – 120. Their total amount is 788,000 rubles, the tax withheld from it is 101,504 rubles. A sample of filling out 6-NDFL for 2017 in such conditions may look like this:

Salary for December 2017 was paid in December: how to show it in the calculation

The most controversial issues regarding filling out 6-NDFL are payments during transition periods. They are encountered when a salary or bonus is accrued in one reporting period, and paid in another. A similar ambiguous situation arose with salaries for December 2017. The fact is that some employers paid salaries for December before the New Year (in December). Other organizations and individual entrepreneurs paid salaries and annual bonuses in January 2018. Cm. " ". How to show December accruals in the report so that tax authorities accept 6-NDFL the first time? Let's look at specific examples of filling out 6-NDFD for 2017.

Were all salaries for December 2017 paid to employees in December 2017? Then fill out the calculation on form 6-NDFL for 2017 as follows:

• the amount of accrued wages for December 2017 – stock 020;
• the amount of personal income tax calculated from wages – line 040;
• the amount of personal income tax withheld (line 070). The personal income tax withholding date is December 31, 2017.

In section 2 of the 6-NDFL calculation for 2017, do not record salary data for December. They need to be shown in calculations for the first quarter of 2018, since section 2 should be based on the date no later than which personal income tax must be transferred to the budget. That is, reflect the income paid and the tax withheld in the reporting period in which the deadline for paying personal income tax falls.

For wages for December 2017, which were paid before the New Year, the personal income tax payment deadline is the first working day after December 31, 2017, that is, January 9, 2018. Let's explain why. You will receive your salary only on December 31, 2017. The money paid for December before December 31 is an advance. The accrued salary can be offset against the advance payment only on December 31, 2017. This day will be the date the employees actually receive income. And personal income tax on wages is paid no later than the day following the date of receipt of income.

In section 2 of the 6-NDFL calculation for the first quarter of 2018, indicate by line:

• 100 “Date of actual receipt of income” – December 31, 2017;
• 110 “Tax withholding date” – December 31, 2017;
• 120 “Tax payment deadline” – 01/09/2018;
• 130 “Amount of actual income received” – the amount of salary for December;
• 140 “Amount of tax withheld” – the amount of personal income tax withheld from wages for December.

CONCLUSION

The salary for December, paid in December 2017, is shown in section 1 of the annual calculation and in section 2 of the calculation for the first quarter of 2018. After all, in section 1 you reflect data on all paid income, deductions, accrued, withheld and returned personal income tax for the year. And you paid your December salary in December. Therefore, it must be reflected in section 1 of the annual calculation for 2017. Section 2 indicates on what date the income arose, when the tax must be withheld and transferred to the budget. Since the deadline for paying personal income tax on December salaries falls on the first working day of January (01/09/2018), show the payment in section 2 of the calculation for the first quarter of 2018. This is confirmed by the letter of the Federal Tax Service dated December 15, 2016 No. BS-4-11/24063.

Example of correct reflection of December salary

Let's assume that the salary for December 2017 was paid on December 29, 2017. The month has not yet ended on this date, so it is impossible to regard such a payment as a salary for December in the full sense of the word. In fact, money paid before the end of the month is correctly called an advance. As of December 29, 2017, the employer is not yet obliged to calculate and withhold personal income tax, since wages become income only on the last day of the month for which they are accrued - December 31 (clause 2 of Article 223 of the Tax Code of the Russian Federation). Despite the fact that December 31 is Sunday, personal income tax cannot be calculated or withheld before this date (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11/2169).

Example: December salary paid in December

The organization transferred the “salary” to the employees for December on the 29th in the amount of 180,000 rubles. From the payment made on the same day, personal income tax was calculated and withheld in the amount of 23,400 rubles (180,000 x 13%). The accountant transferred this amount on the first working day of 2018 – January 9, 2018.

Under such conditions, in section 1 of the 6-NDFL calculation for 2017, the accountant should correctly reflect the salary as follows:

• in line 020 – the amount of the December “salary” (RUB 180,000);
• in lines 040 and 070 - calculated and withheld personal income tax (RUB 23,400).

In section 2 of the 6-NDFL calculation for 2017, the December “salary” paid on December 29, 2017 should not appear in any way. You will show it in calculations for the first quarter of 2018. After all, when filling out section 2, you need to focus on the date no later than which personal income tax must be transferred to the budget. That is, paid income and withheld personal income tax must be shown in the reporting period in which the deadline for paying personal income tax falls. Such clarifications are given in the letter of the Federal Tax Service of Russia dated October 24, 2016 No. BS-4-11/20126. In our example, personal income tax must be transferred on the next working day in January – January 9, 2018. Therefore, in section 2 of the calculation for the first quarter of 2018, the December salary will need to be shown as follows:

• line 100 – December 31, 2017 (date of receipt of income);
• line 110 – December 31, 2017 (date of personal income tax withholding);
• line 120 – 01/09/2018 (date of transfer of personal income tax to the budget);
• line 130 – 180,000 (amount of income);
• line 140 – 23,400 (personal income tax amount).

The date of tax withholding on line 110 of section 2 of the 6-NDFL calculation for the 1st quarter of 2018 will be exactly December 31, and not December 29, 2017 (when the payment was made). The fact is that it was on December 31, 2017 that you had to accrue the December salary and offset it against the previously paid advance (which, in fact, was the December salary). The situation is similar with payments until December 30. If, for example, the salary calculation for December was made in the period from December 26 to 29, then the date of personal income tax withholding should still be the date “12/31/2016”.

If personal income tax was withheld and transferred before the end of December 2017

Example: personal income tax was transferred to the budget in December 2017

The organization transferred the December “salary” to the employees on December 26, 2017 in the amount of 380,000 rubles. On the same day, personal income tax was withheld in the amount of 49,400 rubles (380,000 x 13%). The withheld amount was transferred to the budget the next day - December 27, 2017

In order to fill out 6-NDFL, the accountant turned to the letter of the Federal Tax Service dated March 24, 2016 No. BS-4-11/5106. In this letter, it was recommended to withhold personal income tax on the day of actual payment of salaries (December 26), and transfer the withheld amount to the budget the next day (December 27). In addition, tax authorities advise reflecting these same dates in the 6-NDFL calculation.

If the salary for December 2017 was accrued and actually paid in December (December 26, 2017), then this operation can be reflected in the calculation using Form 6-NDFL for 2017, since the withholding and transfer of personal income tax must occur in 2017 in accordance with the deadlines. specified in paragraphs 4, 6 of Art. 226 Tax Code of the Russian Federation.

In the situation under consideration, you can show the payment on lines 100 - 120 of section. 2 forms 6-NDFL for 2017 as follows:

• line 100 “Date of actual receipt of income” – 12/31/2017;
• line 110 “Tax withholding date” – 12/26/2017;
• line 120 “Tax payment deadline” – 12/27/2017.

Note that if the reflection of the transaction in Form 6-NDFL did not lead to an underestimation or overestimation of the amount of tax to be transferred, then the submission of an updated calculation is not required. Moreover, if the specified operation is reflected in the calculation according to Form 6-NDFL for 2017, then this operation is not reflected again in the calculation according to Form 6-NDFL for the first quarter of 2018 (Letter of the Federal Tax Service of Russia dated December 15, 2016 N BS-4- 11/24065). However, we do not exclude that such filling may raise questions from some Federal Tax Service Inspectors for the following reasons:

• a 6-NDFL calculation filled out in this way will not pass format-logical control and will return with the error “the date of tax withholding must not precede the date of actual payment”;
• withholding personal income tax from wages until the end of the month contradicts later recommendations of the Russian Ministry of Finance in a letter dated June 21. 2016 No. 03-04-06/36092.

Salary for December was paid in January 2018: how to show it in the calculation

Many employers paid salaries for December 2017 in January 2018. If so, then show the December salary issued in January 2018 in the 6-NDFL reporting for 2017 only in section 1. After all, you recognized income in the form of wages in December and calculated personal income tax on it in the same month. Therefore, when calculating 6-personal income tax for 2017, distribute payments as follows:

• on line 020 – accrued income in the form of December salary;
• on line 040 – calculated personal income tax.

Line 070 of the 6-NDFL calculation for 2017, intended for withheld tax, is not increased in this case, since the withholding took place already in 2018 (letter of the Federal Tax Service of Russia dated December 5, 2016 No. BS-4-11/23138). In section 2 of the annual calculation, do not show the December salary paid in January 2018 at all (letter of the Federal Tax Service of Russia dated November 29, 2016 No. BS-4-11/22677).

CONCLUSION

The salary for December, issued in January 2018, is shown in section 1 of 6-NDFL for 2017 and in sections 1 and 2 of the calculation for the first quarter of 2018. Let us explain: you recognized income in the form of wages in December 2017 and calculated personal income tax on it in December. Therefore, show on lines 020 and 040 of section 1 of the annual calculation. And personal income tax was withheld already in January 2018, reflect the amount on line 070 of section 1 of the calculation for the first quarter of 2018. This is confirmed by the letter of the Federal Tax Service dated December 5, 2016 No. BS-4-11/23138. Let us note that earlier representatives of the Federal Tax Service, in a letter dated February 25, 2016 No. BS-4-11/3058, advised to indicate the payment for the first quarter only in section 2. But this contradicts the order of the tax service dated October 14, 2015 No. ММВ-7-11/ 450.

If the deadline for tax payment under Art. 226 Tax Code will occur in the 1st quarter of 2018, show income in section. 2 is not necessary, even if you reflected it in section. 1. So, there is no need to include it in Sect. 2 6-NDFL for 2017 salary for December, paid in January. Let's give an example.

Example: salary for December was paid in January 2018

Salary for December - 570,000 rubles, personal income tax - 74,100 rubles, 01/09/2018 the salary for the second half of December was paid and personal income tax was transferred to the budget.

In section 2, the salary for December will be reflected in 6-NDFL for the 1st quarter of 2018.

Salaries for September were paid in October

The deadline for paying personal income tax on September salaries is October 2017. Therefore, when calculating for nine months, the accountant showed this payment only in section 1. Now these amounts need to be transferred to the reporting for 2017. Cm. " ".

In section 2 of the 6-NDFL calculation for 2017, you need to show the salary for September paid in October. Let's assume that the September salary was paid on October 10. The accountant will fill out section 2 of the annual calculation of 6-NDFL as shown in the example.

How to show bonuses in the annual 6-NDFL for 2017

Monthly bonus

Reflect the monthly bonus in the same way as salary (Letter of the Federal Tax Service dated September 14, 2017 No. BS-4-11/18391).

In section 1 please indicate:

• in lines 020 and 040 - bonuses accrued for all months of the reporting period, and personal income tax calculated from them;
• in line 070 - personal income tax on premiums withheld until the end of 2017. This amount is usually less than the personal income tax from line 040. After all, the premium tax for the last month is withheld in the next quarter. The amounts in lines 040 and 070 will match only if the bonus for the last month was paid no later than the last working day of the quarter.

In Section 2, show all bonuses paid in the last quarter. An exception is bonuses paid on the last working day of the quarter. Include them in section 2 of 6-NDFL for the next quarter.

Indicate the bonus paid along with the salary for the same month together with the salary in one block of lines 100 – 140. If the bonus was paid separately, fill out a separate block, indicating (Letter of the Federal Tax Service dated October 10, 2017 No. GD-4-11/20374):

• in line 100 – the last day of the month for which the bonus was accrued;
• in line 110 – the day of payment of the bonus;

Example: November bonus paid in December 2017

On December 8, 2017, the bonus for November 2017 was paid - 500,000 rubles. and transferred to the personal income tax budget - 65,000 rubles. (RUB 500,000 x 13%).

In this case, wages paid for December in January must be reflected in section. 2 calculations for the first quarter of next year.

Quarterly or annual bonus

Bonus for a period of more than a month - quarter, year, etc. reflect in 6-NDFL for the period in which it was paid (Letter of the Ministry of Finance dated October 23, 2017 No. 03-04-06/69115).

In section 1 please indicate:

• in line 020 - all bonuses for a period of more than a month paid in the reporting period, together with personal income tax;
• in lines 040 and 070 - personal income tax on premiums paid.

In Sect. 2 Show the bonuses paid in the last quarter. An exception is bonuses paid on the last working day of the quarter. Include them in section. 2 6-NDFL for the next quarter.

For bonuses, fill out a separate block of lines 100 – 140, where you indicate (Letters of the Federal Tax Service dated 01.11.2017 N GD-4-11/22216@, dated 10.10.2017 N GD-4-11/20374):

• in lines 100 and 110 – the day of payment of the bonus;
• in line 120 – the next business day after the bonus is paid.

How to show payments under civil contracts

Payments under civil contracts from which tax must be withheld must be included in section. 1 in the period when you made payments, and in Sec. 2 - only in the quarter in which the deadline for paying personal income tax on these payments expires.

Let's consider another situation when an act for work performed (services rendered) under a civil contract with an individual was approved in December 2017, and payment for it took place in January 2018. In this case, the remuneration under the contract and personal income tax on it should be shown in sections 1 and 2 of the calculation for the first quarter of 2018. In calculations for 2017, do not show the operation. This follows from the letter of the Federal Tax Service of Russia dated December 5, 2016 No. BS-4-11/23138. If in December an advance was issued under a civil contract, then it should fall into section 2 of the annual calculation.

Example: settlement under the contract was “closed” in January 2018

The organization paid an advance to an individual under a contract on December 19, 2017 in the amount of 20,000 rubles. The tax withheld from this amount amounted to 2600 rubles. (20,000 x 13%). The balance was issued in January 2018 - after completion and delivery of all work.

In such a situation, reflect the advance to the contractor in the payment period (in December). The date of receipt of income in this case is the day when the company transferred or issued the money to the person. It does not matter whether the company issues money before the end of the month for which the service is provided, or after.

In section 2 of the 6-NDFL calculation for 2018, show the advance by line:

• 100 “Date of actual receipt of income” – 12/19/2017;
• 110 “Tax withholding date” – 12/19/2017;
• 120 “Tax payment deadline” – 12/20/2017.

How to reflect vacation pay in 6-NDFL

Vacation pay will be included in the report for 2017 and the report for the first quarter of 2018. In the report for 2017, show vacation pay on lines 020, 040, 070 of section 1. In the report for the first quarter of 2018, show vacation pay only in section 2 on lines 100–140. Such clarifications are in the letter of the Federal Tax Service dated 04/05/2017 No. BS-4-11/6420.

However, it is not necessary to show in Sect. 2 vacation pay paid in the last month of the quarter if the last day of this month falls on a weekend. Include such vacation pay in section. 2 6-NDFL for the next quarter. For example, vacation pay paid in December 2017 does not need to be included in section. 2 6-NDFL for 2017. After all, the deadline for paying tax on these vacation pay under Art. 226 of the Tax Code of the Russian Federation - 01/09/2018 (Letter of the Federal Tax Service dated 04/05/2017 N BS-4-11/6420).

Example: vacation pay in the 1st quarter of 2018

In the 1st quarter of 2018, vacation pay was paid:

• 01/15/2018 – 25,000 rub. Personal income tax from them is 3,250 rubles;
• 02/22/2018 – 47,000 rub. Personal income tax from them is 6,110 rubles.

Personal income tax on these vacation pay is transferred on the day they are paid. On March 30, 2018, vacation pay of 27,616 rubles was accrued, which was paid on April 2, 2018.

The total amount of vacation pay paid for the 1st quarter is RUB 72,000. (25,000 rubles + 47,000 rubles), personal income tax from them is 9,360 rubles. (3,250 rub. + 6,110 rub.).

In 6-NDFL for the 1st quarter of 2018, vacation pay is reflected as follows:



Vacation pay paid on 04/02/2018 does not need to be shown in 6-NDFL for the 1st quarter. These vacation pay will be reflected in 6-NDFL for the six months.

How to submit the annual 6-NDFL for 2017

Send calculations in Form 6-NDFL for 2017 to tax authorities electronically via telecommunication channels. “On paper” reporting can be submitted in the only case - if during the reporting or tax period the number of individuals (recipients of income) was less than 25 people. This follows from the provisions of paragraph 7 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.

Responsibility

If you do not submit the payment or submit it late, then a fine – 1000 rub. for each full or partial month from the day for submitting the calculation (clause 1.2 of Article 126 of the Tax Code). The period of delinquency will be calculated from this day until the date on which you submitted the estimate (in person, through a representative, by mail or online).

If you do not submit the payment within 10 days from the due date, the tax office also has the right to block the bank account of the tax agent (clause 3.2 of Article 76 of the Tax Code). The Federal Tax Service clarified this in a letter dated 08/09/2016 No. GD-4-11/14515.

If inspectors identify false information in 6-NDFL for 2017, the fine for each calculation with such data will be 500 rubles. But if you yourself identify an “unreliable” error and submit the updated 6-NDFL, then there will be no fines (Article 126.1 of the Tax Code).

Please note that not only the organization, but also responsible employees (for example, a manager and an accountant) can be held liable: a fine of 300 to 500 rubles. (Article 15.6 of the Administrative Code).

Sample filling

Unfortunately, it is not possible to offer our readers a universal sample for filling out 6-NDFL for 2017, since filling out annual reporting will be unique in each specific case. However, you can review and download the completed sample 6-NDFL for the 4th quarter of 2017, based on a real-life example and specific figures.

How to fill out the 6-NDFL calculation for the 4th quarter of 2016? Has the new form of calculation of 6-NDFL been approved? How to show in the calculation the December salary paid in January 2017? How can legal entities reflect the annual bonus for 2016, which was transferred to employees in December? Is it necessary to include September salary data in the calculation? You will find answers to these and other questions in this article, and you can also use a specific example to see a sample of filling out the 6-NDFL calculation for 2016. This material has been prepared taking into account all the new rules for filling out reports, based on the latest clarifications from the Federal Tax Service.

Calculation deadline for 2016

Calculation in form 6-NDFL is submitted to the Federal Tax Service based on the results of each quarter. The deadline for submission is no later than the last day of the month following the quarter. So, for example, 6-personal income tax for 9 months of 2016 was required to be submitted no later than October 31, 2016. However, the deadline for submitting annual personal income tax reports is different. The annual calculation of 6-NDFL based on the results of 2016, as a general rule, must be submitted no later than April 1 of the year following the reporting year. This is stated in paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.

Tax legislation provides that if the deadline for submitting a 6-NDFL calculation falls on a weekend or non-working holiday, then the reports can be submitted on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). April 1 and 2, 2017 are Saturday and Sunday. Therefore, the annual calculation of 6-NDFL must be submitted to the tax office no later than April 3, 2017 (this is a working Monday). Cm. " ".

It is worth noting that the annual calculation of 6-NDFL for 2016 is often referred to as “calculation of 6-NDFL for the 4th quarter of 2016.” However, calling it that is not entirely correct. The fact is that no later than April 3, 2017, the inspectorate is required to submit annual reports for the entire 2016, and not just for the 4th quarter of 2016. This is precisely what is emphasized in paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation. Moreover, the indicators in section 1 of the 6-NDFL calculation are filled in with a cumulative total from the beginning of 2016, and not just for the fourth quarter. Therefore, we can say with confidence that it is annual reporting according to personal income tax, and not quarterly.

Who must submit the annual 6-NDFL

All tax agents must submit an annual calculation in form 6-NDFL for 2016 (clause 2 of Article 230 of the Tax Code of the Russian Federation). Tax agents for personal income tax are, as a rule, employers (organizations and individual entrepreneurs) who pay income under employment contracts. Also, customers who pay remuneration to performers under civil contracts can be considered tax agents. However, it is worth recognizing that the issue of the existence of the fact of payments and accruals in 2016 is quite individual and, in practice, there may be various controversial situations. Let's look at three common examples and explain when and to whom you need to submit 6-NDFL for 2016.

Situation 1. There were no accruals and payments in 2016

If from January 1 to December 31, 2016 inclusive, an organization or individual entrepreneur did not accrue or pay any income to individuals, did not withhold personal income tax and did not transfer tax to the budget, then there is no need to submit an annual calculation of 6-NDFL for 2016. In this case, there was no fact upon the occurrence of which the company or individual entrepreneur became tax agents (clause 1 of Article 226 of the Tax Code of the Russian Federation). In this case, you can send a zero 6-NDFL to the Federal Tax Service. The tax office is obliged to accept it. " ".

It is worth noting that some accountants consider it advisable, instead of “zeros,” to send letters to the tax inspectorate explaining why 6-NDFL was not submitted. With this option, it is better to send such a letter no later than April 3, 2017. Cm. " ".

Situation 2. Salaries were accrued but not paid

In conditions economic crisis There are common cases when there were no real payments to individuals in 2016, but the accountant continued to accrue wages or benefits. This, in principle, is possible when, for example, a business has no money to pay earnings. Should I submit reports then? Let me explain.

If during the period from January to December 2016 inclusive there was at least one accrual, then you need to submit the annual 6-NDFL calculation for 2016. This is explained by the fact that personal income tax must be calculated on accrued income, even if the income has not yet actually been paid (clause 3 of Article 226 of the Tax Code of the Russian Federation). Therefore, the accrued amount of income and accrued personal income tax must be recorded in the annual calculation of 6-personal income tax for 2016. Actually, for these purposes, reporting in Form 6-NDFL was introduced, so that tax authorities could track accrued but not paid amounts of personal income tax.

Situation 3. The money was paid once

Some tax agents may have paid income only once or twice in 2016. For example, the CEO - the only founder could receive a lump sum payment in the form of dividends. Is it then necessary to fill out and send the annual 6-NDFL to the Federal Tax Service if there are no employees in the organization? Let's assume that the income was paid in February (that is, in the first quarter of 2016). In such a situation, the annual calculation of 6-NDFL for 2016 should be transferred to the tax authorities, since in the tax period from January to December there were accruals and payments. Use a similar approach if the income was paid, for example, only in the fourth quarter of 2016. Then you also need to submit an annual calculation.

If payments took place, for example, only in the first quarter of 2016, then in the calculation of 6-personal income tax for the 4th quarter of 2016, you only need to fill out section 1. Section 2 is not required. This follows from the Letter of the Federal Tax Service dated March 23, 2016 No. BS-4-11/4958, which discussed the issue of a one-time payment of dividends. Cm. " ".

New form 6-NDFL for 2016: approved or not?

The new form for calculating 6-NDFL for filling out and submitting to the Federal Tax Service for 2016 was not approved. Therefore, prepare the annual report 6-NDFL in the form approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. Changes to this form have never been made before. You used it throughout 2016. Download the current form for filling out the 6-NDFL calculation form in Excel format and the procedure for filling it out according to.

The annual 6-NDFL calculation form includes:

• title page;
• section 1 “Generalized indicators”;
• Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

Section 1 looks like this:

Let us explain which lines of generalized values ​​are in section 1:

Completing section 2

Section 2 of the annual report 6-NDFL indicates:

• dates of receipt and withholding of personal income tax;
• deadline established by the Tax Code of the Russian Federation for transferring personal income tax to the budget;
• the amount of income actually received and personal income tax withheld.

When filling out section 2, reflect the transactions performed in chronological order. Let us explain the purpose of the lines in section 2 in the table:

Keep in mind that section 2 of the annual 6-NDFL for 2016 should include only indicators related to the last three months of the reporting period (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650). That is, you need to show income and personal income tax - broken down by date - only for transactions made in October, November and December 2016 inclusive. Do not include 2017 transactions in section 2.

An example of filling out sections 1 and 2 of the annual calculation

Now we will give an example of filling out the 6-NDFL calculation for 2016, so that the general principle of filling out the sections is clear. Let's assume that in 2016, 27 people received income from the organization. In total, for the period from January to December, the summarized indicators for section 1 are as follows:

• the total amount of accrued income is 8,430,250 rubles (line 020);
• the amount of tax deductions is 126,000 rubles (line 030);
• the amount of calculated personal income tax is 1,079,552 rubles (line 070);
• the amount of tax not withheld by the organization is 116,773 rubles (line 080).

As for the fourth quarter of 2016 itself, income, deductions and personal income tax were distributed as follows:

Under such conditions, in section 1 you need to show generalized information from the beginning of 2016 on an accrual basis, and in section 2 you need to distribute accruals and payments relating to the 4th quarter of 2016. It will look like this:

Please note that in the conditions of our example, the salary for December and the annual bonus for 2016 appear, which were paid to employees on December 30, 2016. However, we did not reflect these payments in the annual report 6-NDFL. It does not matter when you actually paid your December salary and annual bonus: in 2016 or 2017. They need to be reflected in section 2 of the 6-NDFL calculation for the first quarter of 2017, since these operations will be completed in 2017. According to the latest clarifications from tax authorities, “completion of the operation” should be determined by the latest date when personal income tax should be transferred to the budget. We will consider in more detail the issue of reflecting “carryover” payments in 6-NDFL below.

Salary for December was paid in December: how to reflect it in 6-NDFL

The most controversial issues regarding filling out 6-NDFL are payments during transition periods. They are encountered when a salary or bonus is accrued in one reporting period and paid in another. The situation with salaries for December 2016 was particularly ambiguous. The fact is that some employers paid salaries for December before the New Year (in December). Other organizations and individual entrepreneurs paid salaries and annual bonuses in January 2017. Cm. " ". How to show December accruals in the report so that tax authorities accept 6-NDFL the first time? Let's look at specific examples of filling out 6-NDFD for 2016.

Read also Specialty "Accounting, analysis and audit"

What kind of information will be checked by the Federal Tax Service?

Let's assume that the salary for December 2016 was paid on December 30, 2016. The month has not yet ended on this date, so it is impossible to regard such a payment as a salary for December in the full sense of the word. In fact, money paid before the end of the month is correctly called an advance. As of December 30, the employer is not yet obliged to calculate and withhold personal income tax, since wages become income only on the last day of the month for which they are accrued - December 31 (clause 2 of Article 223 of the Tax Code of the Russian Federation). Despite the fact that December 31 is a Saturday, personal income tax cannot be calculated or withheld before this date (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11/2169).

Example 1

The organization transferred the “salary” to the employees for December on the 30th in the amount of 180,000 rubles. From the payment made on the same day, personal income tax was calculated and withheld in the amount of 23,400 rubles (180,000 x 13%). The accountant transferred this amount on the first working day of 2017 – January 9.

Under such conditions, in section 1 of the 6-NDFL calculation for 2016, the accountant should correctly reflect the salary as follows:

• in line 020 – the amount of the December “salary” (RUB 180,000);
• in lines 040 and 070 - calculated and withheld personal income tax (RUB 23,400).

In section 2 of the 6-NDFL calculation for 2016, the December “salary” paid on December 30 should not appear in any way. You will show it in calculations for the first quarter of 2017. After all, when filling out section 2, you need to focus on the date no later than which personal income tax must be transferred to the budget. That is, paid income and withheld personal income tax must be shown in the reporting period in which the deadline for paying personal income tax falls. Such clarifications are given in the letter of the Federal Tax Service of Russia dated October 24, 2016 No. BS-4-11/20126. In our example, personal income tax must be transferred on the next working day in January – January 9, 2017. Therefore, in section 2 of the calculation for the first quarter of 2017, the December salary will need to be shown as follows:

• line 110 – December 31, 2016 (date of personal income tax withholding);
• line 120 – 01/09/2017 (date of transfer of personal income tax to the budget);
• line 130 – 180,000 (amount of income);
• line 140 – 23,400 (personal income tax amount).

Keep in mind that the tax withholding date on line 110 of section 2 of the 6-NDFL calculation for the 1st quarter of 2017 will be exactly December 31, and not December 30, 2016 (when the payment was made). The fact is that it was on December 31, 2016 that you had to accrue the December salary and offset it against the previously paid advance (which, in fact, was the December salary). The situation is similar with payments until December 30. If, for example, the salary calculation for December was made in the period from December 26 to 29, then the date of personal income tax withholding should still be the date “12/31/2016”.

Withholding personal income tax until the end of the month

Example 2

The organization transferred “salaries” for December to the employees on December 26 in the amount of 380,000 rubles. On the same day, personal income tax was withheld in the amount of 49,400 rubles (380,000 x 13%). The withheld amount was transferred to the budget the next day - December 27, 2016.

In order to fill out 6-NDFL, the accountant turned to the letter of the Federal Tax Service dated March 24. 2016 No. BS-4-11/5106. In this letter, it was recommended to withhold personal income tax on the day of actual payment of salaries (December 26), and transfer the withheld amount to the budget the next day (December 27). In addition, tax authorities advise reflecting these same dates in the 6-NDFL calculation. However, we do not recommend following such recommendations and filling out section 2 of the 6-NDFL calculation for 2016 in this way, for at least two reasons:

1. a 6-NDFL calculation filled out in this way will not pass format-logical control and will return with the error “the date of tax withholding must not precede the date of actual payment”;
2. withholding personal income tax from wages until the end of the month contradicts later recommendations of the Russian Ministry of Finance in a letter dated June 21. 2016 No. 03-04-06/36092.

Personal income tax was withheld from the January advance

Some accountants withheld personal income tax from the December salary during the next payment of income - from the advance payment for January 2017. How to fill out 6-NDFL in this case? Let's understand it with an example.

Example 3

The organization transferred the salary for December on the 30th in the amount of 120,000. The organization did not calculate and withhold personal income tax from the payment made. The accountant calculated personal income tax on December 31, 2016. The tax amount turned out to be 15,600 rubles (120,000 x 13%). This amount was withheld from the next payment - from the advance payment for January 2017, issued on January 19, 2017.

Under such conditions, the salary for December 2016 will be transferred to line 020 of the 6-NDFL calculation for 2016, and the personal income tax from it to line 040 of section 1 of the 6-NDFL calculation for 2016. Moreover, the tax that was not withheld must be shown on line 080, since the organization should have withheld it, but did not.

In section 2, the operation in the 6-NDFL reporting for the first quarter of 2017 can be shown as follows:

• line 100 – December 31, 2016 (date of receipt of income);
• line 110 – 01/19/2017 (withholding date);
• line 120 – 01/20/2017 (date of payment to the budget);
• line 130 – 120,000 (amount of income);
• line 140 – 15,600 (personal income tax amount).

Such completion and actions of the accountant, in our opinion, cannot be called correct, since the requirement of paragraph 6 of Article 226 of the Tax Code of the Russian Federation has been violated, according to which personal income tax from wages under an employment contract must be transferred no later than the day following the day of payment of income. Accordingly, line 120 must contain a date no later than 01/09/2017. Moreover, it is not entirely clear what prevented the accountant from withholding tax in December and not postponing this operation to the next year. We do not rule out that the above-mentioned filling option may also be returned to the tax agent marked “error.” However, according to our information, some tax inspectorates recommend filling out the 6-NDFL calculation this way. Therefore, in such a situation, we recommend additional consultation with your Federal Tax Service.

From the beginning of 2016, tax agents will have to report more frequently on taxes withheld from employee earnings. In addition to providing annual income certificates, it is now required to prepare quarterly reports on accrued income tax for the entire organization. In this article we will look at 6 personal income taxes since 2016 - an example of filling out for the 2nd quarter.

Composition of reporting 6 personal income tax

Unlike certificates 2 personal income tax, which are compiled separately for each employee, form 6 personal income tax is a general calculation. The new report contains data on accrued tax for the entire enterprise. When drawing up a document for the 2nd quarter, you will have to take into account the data from the previous calculation, that is, create a semi-annual 6 personal income tax on an accrual basis.

Instructions for filling out sections of the report:

• Title page. Provides information about the tax agent.
• Section 1. Reflects generalized indicators on charges and tax as a whole for the subject.
• Section 2. Consists of data on accrued income and transferred taxes on a monthly basis for the reporting period.

A special feature of filling out 6 personal income taxes for the first half of 2016 is the need to compile it using data from the previous quarter. The deadline for submitting 6 personal income taxes for the 2nd quarter of 2016 is August 1, 2016.

Title page design

The cover page of the calculation requires entering some information about the employer acting as a tax agent. IN mandatory indicate the name, INN/KPP, OKTMO code. The billing period is determined. The filling procedure states that for half-year reporting, the indicator code takes the value 31. One of the following codes is also indicated: at the place of registration of the organization (212), at the place of business of the individual entrepreneur (320), for large taxpayers (213), etc.

If clarifying information is submitted, a number is entered that will correspond to the adjustment. For the initial version of the calculation, the code of this line takes on a zero value. The tax agent also indicates contact details (telephone) and method of transfer - in person or through a representative.

How to fill out 6 personal income taxes for the 2nd quarter of 2016 on a cumulative basis

The procedure for filling out Form 6 of personal income tax for the six months is as follows: the basis is taken not only on the amounts of accrued income and taxes for the 2nd quarter, but also for 6 months as a whole. The form is filled out as follows: the amounts under section 1 are calculated on a cumulative basis. That is, the total amounts for accrued taxable payments, tax deductions and personal income tax amounts are taken. The amount of actual final tax withheld and the number of employees are also indicated.

Example 1. In the first quarter, salaries and other taxable income of employees (18 people) were accrued in the amount of 550,658 rubles. Specifically, the deductions themselves amounted to 58,800 rubles. Based on the results for the 1st quarter, income tax of 13% was accrued in the amount of 63,942 rubles, transferred in the amount of 42,630 rubles.

The indicators of section 1 for the 1st quarter are as follows line by line:

• 020 - 550 658 RUR;
• 030 - 58,800 rub;
• 040 - RUR 63,942;
• 060 ― 18
• 070 - 42,630 rub.

In the second quarter (from April to June), the amount of accrued income amounted to 618,233 rubles. The amount of deductions is 58,800 rubles. The amount of specific tax to be accrued was 72,726 rubles, the tax paid for the period was 69,798 rubles.

In the calculation of 6 personal income tax under section 1 for six months, upon completion of formation, the following data will be reflected (line by line):

• 020 - RUR 1,168,891;
• 030 - RUR 117,600;
• 040 - RUR 136,668;
• 060 ― 18;
• 070 - 112,428 rub.

Thus, report 6 - NLFL reflects the data on an accrual basis from the beginning of the quarter.

Instructions for filling out 6 personal income taxes for the 2nd quarter of 2016

The calculation of personal income tax for the 2nd quarter of 2016 is filled out practically unchanged, the same as for the 1st quarter. Previously, the rules for designing the title page and entering data into section 1 with all changes were discussed.

When entering data into section 2, more detailed information is generated. The procedure for filling out 6 personal income taxes for the first half of 2016 requires that information about accrued amounts payable must be determined on a monthly basis. Data is provided on taxes withheld for each tax period. The following indicators are entered (sample by row):

• 100. The date of receipt of income is shown. According to the Tax Code of the Russian Federation, this definition fits the last day of the month for which wages are calculated. If we are talking about vacation or sick leave, then the date of receipt of income is considered to be the actual day the amounts are paid to the employee from the cash register or by transfer to a bank account.
• 110. The day of transfer of tax to the budget, according to the law, should not be later than the payment of wages.
• 120. Income retention period. This is recognized as the day after the actual payments are made. In relation to sick leave and vacation pay, the tax payment deadline is set no later than the last day of the month of payments.
• 130. Taxable amount of income for the past month.
• 140. Amount of tax subject to withholding.

When filling out the submitted reporting form, accountants may encounter difficulties associated with accruals and payments in different periods. For example, how to generate data on a June salary if the actual transfer occurred in July?

The last day of the accrual month must be determined as the date of actual receipt of the salary. Then the amount of tax received becomes known. Thus, the accountant can obtain information about accruals for June to form the total amount for lines 020 and 040 of section 1. It does not matter whether the salary was actually received by the employees.

Examples of completion show that such a procedure does not provide grounds for filling out lines 070 and 080. The Federal Tax Service confirms the rule that the amount of tax on wages accrued but not paid does not need to be indicated in these columns.

When completing Section 2, on the contrary, the amount of unpaid amounts for June does not need to be shown. This data will be reflected when it is time to submit reports for 9 months.

Example 2. The total amount of accrued wages for the six months was 300,000 rubles. (RUB 50,000 monthly). Tax deductions were not provided during this period. The amount of income that must be withheld is 39,000 rubles, the amount transferred is 26,000 rubles. Salary for June in the amount of 50,000 rubles. in fact, it should have been issued to employees on July 11, 2016.

An example of filling out 6 personal income taxes for six months. When compiling the calculation, the following indicators will be generated in section 1 line by line:

• 020 - 300,000 rub.;
• 030 - 0 rub.;
• 040 - 39,000 rub.;
• 070 - 26,000 rub.;
• 080 - 0 rub.

The payment of wages for June in July will be reflected in section 2 when drawing up a report for 9 months (filling sample) line by line:

• 100 ― 30.06.2016;
• 110 ― 11.07.2016;
• 120 ― 12.07.2016;
• 130 - 50,000 rub.;
• 140 - 6,500 rub.

A similar situation arose when filling out reports 6 - NLFL for the 1st quarter. Many tax agents displayed the results of the April payment of salaries for March in section two; line 070 of section 1 could include the amounts of accrued tax for March.

Do I need to submit an updated calculation and how to fill it out if such inaccuracies are discovered? There is no consensus on this matter. Considering that during the period of submitting the calculations for the 1st quarter, the Federal Tax Service did not provide detailed explanations on the preparation of reports. If you follow the instructions for filling out, then such requirements will not be found. Many people believe that it is not worth compiling corrective information. However, in order to avoid additional claims from inspectors, it is still recommended to submit amended reports with corrected data.

The transition period in accrual may also affect accruals for sick leave. Considering that the date of receipt of actual income on a certificate of incapacity for work differs from regular earnings, the amount of sick leave is reflected in the calculation differently.

So, the moment of receipt of actual income on sick leave is taken to be the moment of payment, and not the last day of accrual. And if the employee was sick in June, and disability benefits were accrued to him in July, then both the taxable base and payments to the employee in fact will be reflected in the calculation for only 9 months. The examples of filling out reflect that it is not necessary to indicate them when drawing up Form 6 of personal income tax for the six months in both sections 1 and 2.

Example 3. The amount of accrued wages in the organization in the period from January to May amounted to 350,000 per month (70,000 * 5 months). In June, a salary of 50,000 rubles and sick leave of 20,000 rubles were accrued. The tax withheld for the first half of the year is 52,000 rubles (70,000*13%*5 months + 50,000*13%). The deduction from sick leave is 2,600 rubles. No tax deductions were provided. Wages for June, as well as payment for sick leave, scheduled for release on July 5, 2016.

Section 1 of Form 6 Personal Income Tax regarding filling out from January to June will contain the following data (filling sample):

• 020 - 400,000 rub.;
• 030 ― 0;
• 040 - 52,000 rub;
• 070 - 45,500 rub;
• 080 - 0 rub.

Payments of June sick leave and wages in the form will be reflected in section 2 of the calculation for 9 months as follows (sample of filling line by line):

• 100 ― 30.06.2016;
• 110 ― 05.07.2016;
• 120 ― 06.07.2016;
• 130 - 50,000 rub.;
• 140 - 6,500 rub.;
• 100 ― 05.07.2016;
• 110 ― 05.07.2016;
• 120 ― 08/01/2016 (since the last day of July falls on a weekend);
• 130 - 20,000 rub.;
• 140 - 2600 rub.

The situation is similar with vacation pay. The date of actual receipt of income for them is the actual day of payment. If the accrual occurred in one period, for example, on June 30, and the payment in another - on July 1, then the operation should be reflected in the calculation for 9 months. In such situations, the accrual and issuance of vacation pay should not be included in the semi-annual calculation.

6 Personal income tax for the 2nd quarter of 2016 sample filling

Below is a sample of 6 personal income taxes from 2016, an example of filling out for the 2nd quarter. The deadline for drawing up reports and submitting them to the fiscal authorities cannot be later than August 1 (taking into account the postponement of weekends).

When preparing quarterly reports, it is also important to remember some points:

1. If there has been an overpayment that exceeds the accrued tax amounts, then line 170 should show only the total amount of withholding from the beginning of the year. According to the comments, excessively transferred funds are not indicated in the calculation.
2. If enterprises - tax agents include separate units, then they fill out forms 6 personal income tax at the place of registration of each of the divisions that have employees.
3. If there are several vacation amounts within one month, you must fill out a block for each payment fact. Comments on drafting establish that combining amounts is allowed only if the payment dates coincide. In this case, line 120 will be the same for all blocks of vacation pay, since the transfer date is recognized as the last day of the month.
4. If there are several tax rates (for example, issuing wages to non-residents with a 30% personal income tax withholding), several blocks are filled in in section one, separately for each rate.
5. If an individual has the right to a property deduction, it is entered in section 1 on line 030. Its amount is formed only within the limits of the income accrued to the employee. The specific data of line 020 cannot be greater than line 030.

Filling out 6 personal income taxes for the first half of 2016 requires care and checking control ratios. It is necessary to take into account the data from the previous quarter to avoid errors, otherwise you will have to provide additional explanations to the inspection. The Federal Tax Service has the right to impose fines for incorrect information. In addition, it is necessary not to miss the deadline for submitting 6 personal income taxes for the 2nd quarter of 2016.