Where to start the 6 ndfl report. Operations and amounts

1. Who and in what order must submit to the tax calculation in the form of 6-NDFL.

2. What is the procedure for filling out 6-NDFL, taking into account the explanations of the regulatory authorities.

3. Practical example filling 6-NDFL.

One of the main ones was the introduction of quarterly reporting on personal income tax - the calculation of the amount of income tax individuals calculated and withheld by the tax agent (form 6-NDFL). At the same time, the previous annual reporting in the form of 2-NDFL certificates has not been canceled, that is, since 2016, tax agents are required to submit both quarterly and annual reports on personal income tax (clause 2 of Article 230 of the Tax Code of the Russian Federation). If with filling out the 2-NDFL certificates everything is more or less clear (only the form changes from year to year, and that is insignificant), then the 6-NDFL form, which has not yet been tested, raises many questions. Since the calculation of 6-NDFL is to be submitted for the first time already in the 1st quarter of 2016, there is not much time left for a detailed analysis of all the nuances of filling it out. In this regard, in this article I propose to dot the "i" in matters of filling and submitting 6-NDFL, taking into account the official explanations of the regulatory authorities.

The procedure for submitting 6-NDFL

Who should fill out

The calculation of 6-NDFL must be submitted all persons recognized as tax agents for personal income tax in accordance with the legislation of the Russian Federation (organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established lawyers' offices and other persons engaged in private practice) (paragraph 2 of article 230 of the Tax Code of the Russian Federation). The calculation must be formed for all individuals to whom income was paid (wage, dividends, remuneration under GPC contracts, etc.), except for those individuals who were paid only income under contracts for the sale and purchase of property, as well as under contracts in which they act as individual entrepreneurs (subparagraph 1 of paragraph 1 of Art. 227, subparagraph 2 of paragraph 1 of Article 228).

Deadline for delivery

The calculation in the 6-NDFL form is submitted by the tax agent for a quarter, six months and nine months no later than April 30, July 31 and October 31, respectively, and for a year - no later than April 1 of the following year (Information of the Federal Tax Service of Russia dated November 26, 2015). Taking into account weekends and non-working days holidays in 2016, the deadlines for the delivery of 6-NDFL are as follows:

• for the 1st quarter - no later than 05/04/2016 (04/30/2016 - day off, Saturday);
• for half a year - no later than 08/01/2016 (07/31/2016 - day off, Sunday);
• for nine months - no later than 31.10.2016;
• per year - no later than 04/03/2017 (04/01/2017 - day off, Saturday).

Place of presentation

By general rule tax agents must submit 6-NDFL to the tax office at the place of registration... Moreover, for selected categories tax agents Tax Code special rules for submitting a calculation have been established (clause 2 of article 230 of the Tax Code of the Russian Federation):

Presentation method

The calculation of 6-NDFL can be submitted to the tax authority in one of the following ways (Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected]):

! Note: Calculation of 6-NDFL on paper

• can be presented only if the number of individuals who received income in the tax period is less than 25 people (clause 2 of article 230 of the Tax Code of the Russian Federation);
• submitted only in the form of an approved machine-oriented form, completed by hand or printed on a printer.

Responsibility for failure to submit 6-NDFL

In addition to the obligation itself to hand over the calculation of 6-NDFL, since 2016 responsibility for non-compliance has been established. According to clause 1.2 of Art. 126 of the Tax Code of the Russian Federation, for failure to submit 6-NDFL tax agent faces a fine of 1,000 rubles. for each full or incomplete month from the day set for the delivery of the calculation.

The procedure for filling out 6-NDFL

The form for calculating 6-NDFL and the procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] The report includes:

• title page;
• section 1 "Generalized indicators";
• section 2 "Dates and amounts of income actually received and withholding tax on personal income."

The main difference between 6-NDFL and 2-NDFL certificates is that it is drawn up generalized for all individuals who received income from a tax agent, without specifying for each individual. The basis for filling out the calculation is the data tax registers on the accounting of income accrued and paid by a tax agent in favor of individuals, provided tax deductions, calculated and withheld personal income tax.

Title page calculation of 6-NDFL

Filling out the title page 6-NDFL as a whole differs little from filling out the title page of any tax return... Therefore, we will dwell in more detail only on the features.

Line "Presentation period"- the code of the corresponding reporting period is indicated (Appendix 1 to the Procedure for filling out, approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected]):

Line "Tax period (year)"- indicate the year to which the reporting period belongs. For example, when filling out 6-NDFL for the 1st quarter, half of the year, 9 months of 2016 and in general for 2016, "2016" must be entered in this line.

The line "At the location (accounting) (code)"- the corresponding code is entered (Appendix 2 to the Procedure for filling out, approved by the Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected]):

Lines "KPP" and "OKTMO Code":

• the checkpoint and the OKTMO code of the organization are indicated - if 6-NDFL is submitted for individuals who have received income from the head division of the organization;
• the checkpoint and the OKTMO code of a separate subdivision are indicated - if 6-NDFL is submitted for individuals who have received income from a separate subdivision of the organization (Letters of the Federal Tax Service of Russia dated 12/30/2015 No. BS-4-11 / [email protected], dated 28.12.2015 No. BS-4-11 / [email protected]).

Section 1 of the calculation of 6-NDFL

The indicators of section 1 of the calculation in the form 6-NDFL are filled in cumulative total for the first quarter, six months, nine months and a year(Letter of the Federal Tax Service of Russia dated February 12, 2016 No. BS-3-11 / [email protected], dated 03/15/2016 No. BS-4-11 / [email protected]).

By line 010 the tax rate of personal income tax (13, 15.30 or 35%) is indicated, with the application of which the tax amounts are calculated. Each tax rate corresponds to its own block of lines 020 - 050. That is, if during the reporting period income was paid to individuals taxed on different personal income tax rates, then in relation to each bet it is necessary to fill in lines 020-050:

• line 020 - the total amount of accrued income taxed at the rate specified in line 010 for all individuals;
• line 025 - the total amount of accrued dividends;
• line 030 - the total amount of tax deductions (including professional, standard, property, social and according to Art. 217 of the Tax Code of the Russian Federation) provided for income reflected in line 020;
• line 040 - the total amount of personal income tax calculated from income reflected in line 020;
• line 045 - the total amount of personal income tax calculated from dividends;
• line 050 - the amount of fixed advance payments of foreign workers, by which the amounts of the calculated tax have been reduced;

There should be only one block "Total for all rates" in the calculation of 6-NDFL (summarized for all tax rates), it includes lines 060-090:

• line 060 - the total number of persons who received income from a tax agent. If one person received income taxed with personal income tax at different rates, he is counted as one person. If the same employee was fired and recruited again during the same tax period, that employee must also be counted as one person.
• line 070 - the total amount of personal income tax withheld (for all rates);
• line 080 - the total amount of personal income tax not withheld (for all rates);
• line 090 - the total amount of personal income tax returned by the tax agent to taxpayers in accordance with Art. 231 of the Tax Code of the Russian Federation.

Please note: If the indicators of the lines of section 1 do not fit on one page, then the required number of pages is filled. In this case, the totals for all rates in lines 060-090 are filled in on the first page of the section.

Section 2 calculation of 6-NDFL

In the Procedure for filling out 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]) it is indicated that the calculation is filled in with a cumulative total from the beginning of the tax period. However, taking into account the explanations of the Federal Tax Service, this provision is fully applicable only to section 1. Section 2 of the calculation in the form of 6-NDFL for the corresponding reporting period reflects those transactions that occurred in the last three months of this reporting period... In addition, if the operation was performed in one reporting period, but completed in another, the withholding agent has the right to reflect it in the completion period. For example, wages for March paid in April will be reflected in section 2 of the 6-NDFL calculation for half a year (Letters of the Federal Tax Service of Russia No. BS-3-11 / dated 12.02.2016 [email protected], dated 03/15/2016 No. BS-4-11 / [email protected]).

Section 2 contains the required number of blocks of lines 100-140:

line 100- the date of the actual receipt of income, reflected in line 130. The date of the actual receipt of income is determined in accordance with Art. 223 of the Tax Code of the Russian Federation. For instance:

• for income in the form of wages, the date of actual receipt is the last day of the month for which income was accrued for performed labor duties in accordance with the labor agreement (contract) (or the last day of work - upon dismissal before the end of the calendar month) (clause 2 of article 223 Tax Code of the Russian Federation);
• for income in monetary form- the date of payment of such income (subparagraph 1 of paragraph 1 of article 223 of the Tax Code of the Russian Federation);
• for income in in kind- the date of the transfer of income in kind (subparagraph 2 of paragraph 1 of article 223 of the Tax Code of the Russian Federation);
• for income in the form material benefits received from savings on interest when receiving borrowed funds - the last day of each month during the period for which they were provided borrowed funds(Clause 7, Clause 1, Article 223 of the Tax Code of the Russian Federation).

line 110- the date of withholding tax from the amount of actually received income, reflected in line 130. Date withholding personal income tax from income in cash coincides with the date of their actual payment. The date of withholding personal income tax from income in kind and received in the form of material benefits coincides with the date of payment of any income in cash from which such personal income tax is withheld (clause 4 of article 226 of the Tax Code of the Russian Federation).

line 120- the date, no later than which the tax amount must be transferred. Term personal income tax transfers established by clause 6 of Art. 226 of the Tax Code of the Russian Federation: in general, personal income tax must be transferred to the budget no later than the day following the day of payment of income. When paying income in the form of temporary disability benefits and holiday personal income tax from them must be transferred no later than the last day of the month in which such payments were made. For example, if vacation pay was paid to an employee on 03/05/2016, then personal income tax from them must be transferred no later than 03/31/2016.

line 130- the summarized amount of income actually received (without deducting the amount of tax withheld) on the date specified in line 100;

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

! Note: Each separate block of lines 100-140 contains data on income, in respect of which:

• the date of their actual receipt coincides;
• the date of withholding personal income tax is the same;
• the period for transferring personal income tax, established by the Tax Code of the Russian Federation, coincides.

For example, on 03/10/2016 vacation pay was paid to one employee, as well as wages for March to another employee who quit on 03/10/2016. The date of actual receipt of income in this case for both vacation pay and wages is 03/10/16. However, the terms for transferring personal income tax are different: for vacation pay - 03/31/16, for wages - 03/11/16. Accordingly, when completing the calculation of 6-NDFL for the 1st quarter of 2016 in relation to these two payments, it is necessary to fill in different blocks of lines 100-140.

Signing the calculation of 6-NDFL

The calculation in the form 6-NDFL is signed by the head of the organization or any executive authorized to do this by internal documents of the company (for example, by order of the head) (clause 2.2 of the Procedure for filling out the calculation). In particular, the calculation may sign Chief Accountant, deputy chief accountant, accountant in charge of payroll.

An example of filling out the calculation of 6-NDFL

The number of employees of LLC "Aktiv" is 5 people (no payments to other individuals were made in the 1st quarter of 2016). The salary (salary) of each employee is 20,000 rubles per month. Terms of payment of wages: the 27th day of the current month (for the first half in the amount of 40% of the salary) and the 12th day of the next month (final settlement). That is, the wages for the second half of December 2015 were paid on 01/12/2016, and the wages for the second half of March 2016 were paid on 04/12/2016.

Employee Ageeva N.P. a standard tax deduction per child of 1,400 rubles per month is provided. The rest of the employees were not provided with deductions.

In February 2016, the employee Sidorov R.I. an annual paid vacation was provided: the amount of vacation pay was 18,000 rubles (paid on 02/05/2016), the amount of wages for February was 5,000 rubles.

Data for filling in section 1 of the calculation of 6-NDFL

Section 1 of the calculation according to the 6-NDFL form is filled in with an accrual total for the first quarter, six months, nine months and a year. Section 1 of the calculation for the first quarter will include income accrued in January, February, March 2016.

Data for filling in section 2 of the calculation of 6-NDFL

Section 2 of the calculation in the form of 6-NDFL for the corresponding reporting period reflects those transactions that were made in the last three months of this reporting period. At the same time, if the operation was performed in one reporting period, and completed in another, then the tax agent has the right to reflect such an operation in the period of its completion (Letter of the Federal Tax Service of Russia dated 12.02.2016 No. BS-3-11 / [email protected]).

In this example, these "border" operations include:

• December 2015 wages paid in January 2016;
• wages for March 2016 paid in April 2016.

According to the explanations of the Federal Tax Service (Letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11 / [email protected]), section 2 of calculation 6 of personal income tax reflects the salary for December paid in January 2016. And the salary for March paid in April will be reflected in section 2 of the calculation of 6-personal income tax for the six months of 2016.

Based on the available data, the calculation of 6-NDFL for the 1st quarter of 2016 will look like this:

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We examined the main nuances of filling out the calculation in the 6-NDFL form. For additional insurance, I highly recommend that you check after filling out your 6-NDFL calculation, whether it meets the control ratios established by the Letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / [email protected]"About direction control ratios". Failure to comply with these control ratios serves as the basis for the tax authority to send a request for clarification to the tax agent, as well as to draw up an inspection report.

Normative base

1. Tax Code of the Russian Federation
2. Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected]
3. Information from the Federal Tax Service dated November 26, 2015 "The Federal Tax Service of Russia explained new order calculation Personal income tax agent "
4. Letters from the Federal Tax Service of Russia:

• dated 30.12.2015 No. BS-4-11 / [email protected]
• dated 28.12.2015 No. BS-4-11 / [email protected]"On the issue of filling out the calculation in the form 6-NDFL"
• dated 12.02.2016 No. BS-3-11 / [email protected]"On the issue of filling out the 6-NDFL form"
• dated February 25, 2016 No. BS-4-11 / [email protected]"With regard to filling out and submitting the 6-NDFL form"
• dated 10.03.2016 No. BS-4-11 / [email protected]"On the direction of Control ratios"
• dated 03/15/2016 No. BS-4-11 / [email protected]

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All employers, regardless of the form of ownership - LLC or individual entrepreneur, must quarterly submit reports for their employees to the IFTS - Form 6 of personal income tax. As an instruction on how to fill out, we will consider the 13 most common and important situations that most often raise questions.

Question number 1. Do I need to take a zero 6-ndfl?

Before considering difficult questions, let's start with the simplest, but also very common - if you have a zero 6-ndfl form, do you need to submit reports in this case? Such a situation may arise if there are no employees in the company and no taxable Personal income tax payments(salary, compensation, etc.).

Answer. In accordance with the Tax Code of the Russian Federation, if individual entrepreneur or the organization does not have employees or for the reporting period employees did not receive income, and payments were not made under civil contracts, then the individual entrepreneur or LLC does not have the obligation of a tax agent. In this regard, the 6-NDFL form for this reporting period is not provided to the tax office

Question number 2. What income is reflected in line 020?

Form 6-NDFL contains information about those incomes that are subject to income tax, while it does not reflect incomes that are listed in the Tax Code of the Russian Federation in Art. 217.

Consequently, line 020 must contain, in addition to vacation pay, wages, and other similar incomes, also incomes that are partially taxed with personal income tax, named in the Tax Code of the Russian Federation, Art. 217. These include, for example, severance pay, the amount of which exceeds three average earnings, gifts, the value of which exceeds 4,000 rubles.

Question number 3. How to fill in line 030 correctly?

This line must be filled in in accordance with the values ​​of the deduction codes, which were approved by order of the Federal Tax Service of Russia under the number ММВ-7-11 / [email protected] dated 09/10/2015.

Thus, it is necessary to show property social, children's and standard deductions... In addition, the line indicates the non-taxable parts of the employee's income, such as material aid, gifts, etc.

Question number 4. What amounts fit in line 080

In line 080, it is necessary to indicate the total amount of tax not withheld at the reporting date, calculated on an accrual basis from the beginning of the year, taking into account the provisions of paragraph 14 of Art. 226.1 of the Tax Code of the Russian Federation, as well as Art. 226 clause 5 of the Tax Code of the Russian Federation.

Accordingly, on this line, it is necessary to reflect the total amount of tax that was not withheld by the tax agent (organization or individual entrepreneur with employees) from the income received by individuals in the form of material benefits, as well as in kind, unless other payments of income expressed in cash were made.

Read also:

Answers to basic questions on filling out the 6-NDFL form

Question number 5. How to reflect income in kind in 6-personal income tax, from which personal income tax was not withheld

Question . The former employee of the company received income in kind on September 1, 2016. No further accruals were made in favor of this employee. How to fill out the reporting correctly?

Answer. When such income is paid in kind, it is reflected in the calculation of 6-NDFL for 9 months in section No. 1 in lines 020, 040, 080, and in section No. 2 - in lines 100-140.

Section # 2 should be completed as follows:

Question number 6. How is the tax on rolling wages reflected?

How to fill in the amount correctly income tax in lines 070 and 080, if the salary accrued in September was issued in October?

In section No. 1, on line 070, it is necessary to indicate the total amount of tax that was withheld by tax agents from the beginning current year... The amount is indicated on an accrual basis from the beginning of the current year.

On line 080, you must indicate the amount of tax calculated on an accrual basis that was not withheld by the tax agent at the reporting date, taking into account the provisions of Art. 226.1 clause 14 of the Tax Code of the Russian Federation and Art. 226, clause 5 of the Tax Code of the Russian Federation.

Question No. 7. How to reflect compensation upon dismissal - together with salary or separately?

Question: Upon dismissal of an employee, he is entitled to the payment of wages, as well as if he has not fully used his annual paid leave. How to reflect these payments - together or separately?

Answer: Compensation for unused vacation and salary payment upon dismissal is reflected in the form of 6-NDFL in aggregate on one date, you do not need to split these amounts separately.

The rationale for this position is that Article 140 of the Labor Code of the Russian Federation establishes that an employee upon dismissal must receive all payments due to him on one day - on the day of his dismissal. Compensation, like salary, is subject to personal income tax and the term for transferring it to the budget is the same.

Question number 8. The organization has separate enterprises, how is the reporting filled in?

The situation is as follows: separate subdivisions and the head office of the company are registered in one tax office, however, are in different municipalities, which are subject to this tax.

Answer: In this case, the calculation of 6-NDFL is filled in for each separate subdivision separately, including when both the head office and the separate subdivisions are registered with the same tax office.

Question No. 9. How are premiums reflected in the 6-NDFL report?

Situation: Organization for the anniversary of the employee - paid him a bonus on September 16 in the amount of 12,000 rubles, how to reflect it in the reporting?

Bonuses to employees are reflected in 6-NDFL in section No. 2. In this case, this premium will be reported for 9 months.

Question number 10. Where to submit reports if the taxpayer combines STS and UTII?

Situation: An entrepreneur combines two tax regime- STS and UTII, while he has several points of sale in different cities. As a payer, it is registered with the tax inspectorate at the place of business where each point operates, and at the place of residence it is registered as a payer of the STS. Wage-earners in the state is. Where to submit reports?

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Answer: Taxes on the salaries of employees who are involved in the simplified tax system are paid to the budget at the place of residence of the entrepreneur, and according to UTII - at the place of registration. In the same way, reporting is provided.

Question number 11. How to calculate the period of income payment

How is the period for taxation purposes determined for which income was paid for calculating and filling out 6-NDFL?

In accordance with Art. 221 of the Tax Code, the period is determined by the date when the income was actually received. So, for example, if the December salary was paid in January, then the period for receiving income will be considered December.

If payment for services under the GPC agreement provided on August 12, 2016 was made on September 1, 2016, in this case, the period for receiving income will be September 2016.

For annual paid leave for the period from 08/02/2016 to 08/15/2016 listed on July 29, 2016, then the period for the payment of income will be considered July 2016.

Question number 12. The allowance was paid in the next quarter, how can I show it?

Question: The employee received temporary disability benefits for the month of September, but the payment was made only on October 3. Is the benefit reflected in the 6-NDFL report for the third quarter of 2016, in section No. 1, lines 020 and 040?

Answer: If the benefit that was accrued to the employee for the month of September was actually transferred in the month of October, then there is no reason to reflect it in the reporting for the 3rd quarter. Thus, lines 020 and 040 will need to be completed already in the annual report.

In the reporting for the year, Section No. 2 should be completed as follows:

Question number 13. How to show wages and benefits paid on the same day?

Situation: In August 2016, an employee was paid a salary of 15,000 rubles. They also appointed an allowance for temporary disability at the expense of the employer for the first 3 days in the amount of 1,500 rubles, at the expense of the FSS - 3,000 rubles. In addition, there was an accrual of additional payments up to the average earnings under the collective agreement for the period of incapacity for work - 3,000 rubles.

No income tax deductions were provided. Personal income tax was calculated from wages and additional payments under the collective agreement - 2340 rubles. ((15000 + 3000) * 13%). I calculated personal income tax from benefits for temporary disability - 585 ((1500 + 3000) * 13%).

Temporary disability benefits and salaries were actually transferred to the employee on September 15, 2016 in the amount of 19,575 rubles. Also on September 15, 2016, they withheld and transferred personal income tax in the amount of 2925 rubles. How to reflect these transactions?

Answer: In section No. 1 of the reporting lines 020, 040, 070 are filled in - information on the payment of benefits for temporary disability and wages is indicated.

Section # 2 is reflected as follows:

We hope that article 6-ndfl instructions for filling out 13 situations will help you in filling out reports.

Is there a universal instruction for filling out 6-NDFL for the 4th quarter of 2017 with examples? No, there is no such instruction, unfortunately. Therefore, accountants have the most various issues requiring decryption. What data should be included in the calculation at the end of the 4th quarter of 2017? Is it really required to submit the calculation of 6-NDFL for the 4th quarter of 2017 according to the new form? What document is approved new form and where to download it? How to reflect in the calculation the salary for December paid in December? How to show salary for December 2017 paid in January 2018? How legal entities reflect annual or quarterly bonus? What to do with December vacation paid in December? Should data on the September salary paid in October be included in the 6-NDFL for the 4th quarter of 2017? Let's take a look at specific examples.

Deadline for 6-NDFL for the 4th quarter of 2017

Calculation in the form of 6-NDFL is handed over to the IFTS at the end of each quarter. Completion date - no later than the last day of the month following the quarter. However, due date annual reporting for personal income tax is different. The annual calculation of 6-NDFL at the end of 2017, as a general rule, must be submitted no later than April 1 of the year following the reporting year (paragraph 3, clause 2, article 230 of the Tax Code of the Russian Federation).

If the deadline for submitting the calculation of 6-NDFL falls on a weekend or a non-working holiday, then reports can be submitted on the next working day (clause 7 of article 6.1 of the Tax Code of the Russian Federation). April 1, 2018 is Sunday. Therefore, the annual calculation of 6-NDFL for the 4th quarter of 2017 must be sent to the Federal Tax Service Inspectorate no later than April 2, 2018 (this is a working Monday).

We recommend not to delay the delivery of the annual calculation for 2017 until April. In April, it will already be necessary to draw up a calculation of 6-NDFL for the first quarter of 2018. It will need to be handed over to the Federal Tax Service Inspectorate no later than May 3, 2018.

Who must pass 6-NDFL for the 4th quarter of 2017

All tax agents must submit an annual calculation in accordance with the 6-NDFL form for the 4th quarter of 2017 (clause 2 of article 230 of the Tax Code of the Russian Federation). They are considered, as a rule, employers (organizations and individual entrepreneurs) who pay income under employment contracts. Also, tax agents can be considered customers who pay remuneration to performers on civil contracts.

What amounts are reflected in 6-NDFL for the 4th quarter of 2017

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

but non-taxable income according to article 217 of the Tax Code of the Russian Federation, it is not necessary to show it 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 01.08.2016 No. BS-4-11 / 13984).

Article 217 of the Tax Code of the Russian Federation lists incomes subject to personal income tax only partially (that is, not in full). These are, for example, gifts and material assistance. In the calculation of 6-NDFL for the 4th quarter of 2017, such payments should be recorded as in the 2-NDFL certificates: the entire amount paid should be attributed to income, and the non-taxable part should be shown as tax deductions.

New 6-NDFL form in 2018: approved or not?

Has the new form for calculating 6-NDFL been approved from 2018? What form to download to fill in the "paper" annual calculation of 6-NDFL for the 4th quarter of 2017? Is it approved new format required for the delivery of the calculation in in electronic format? Questions of this kind always arise before the submission of the next tax reporting.

As of the time of preparation of this article (January 25, 2018), a new form for calculating 6-NDFL for filling out and submitting to the IFTS for the 4th quarter of 2017 has not been approved. Therefore, prepare the 6-NDFL annual report in the form approved by the Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450. No changes have been made to this form. You used it all 2017. The 6-NDFL calculation form for the 4th quarter of 2017 includes:

• title page;
• section 1 "Generalized indicators";
• section 2 "Dates and amounts of income actually received and withholding tax on personal income."

It is already known for sure that in 2018 the 6-NDFL form of calculation is not essential, but the tax authorities will update it. And along with it - the electronic format, the rules for filling out and submitting to the tax office. The draft changes can be found here:

The Federal Tax Service has updated barcodes, introduced fields for legal successors who pass 6-NDFL (including clarifying) for the 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".

While these changes are being registered with the Ministry of Justice of Russia and have not entered into force, you can fill out and submit 6-NDFL in the same form approved by order of the Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450.

Title page

When compiling 6-NDFL for the 4th quarter of 2017, in the upper part of the title page, it is necessary to note the TIN, KPP and the abbreviated name of the organization (if there is no abbreviated name, the full name). If you need to hand over the calculation in relation to individuals who have received payments from a separate subdivision, then put down the checkpoint "isolation". Individual entrepreneurs, lawyers and notaries need to mark only their TIN.

In the line "Adjustment number" of the year, mark "000" if the annual calculation for 2017 is submitted for the first time. If a revised calculation is submitted, then the corresponding correction number ("001", "002", etc.) is reflected.

On the line "Submission period (code)" indicate 34 - this means that you are passing exactly the annual 6-NDFL for 2017. In the column "Tax period (year)", mark the year for which the annual calculation is submitted, namely - 2017.

Indicate the code of the department of the Federal Tax Service, to which the reporting is sent and the code for the line "At the location (accounting)". This code will show why you are taking 6-NDFL here. Most of the tax agents reflect the following codes:

• 212 - upon delivery of the calculation at the place of registration of the organization;
• 213 - upon delivery of the calculation at the place of registration of the organization as the largest taxpayer;
• 220 - upon delivery of the calculation at the location of a separate subdivision of a Russian organization;
• 120 - at the place of residence of the individual entrepreneur;
• 320 - at the place of business of the entrepreneur on UTII or patent system taxation.

In the line “I confirm the accuracy and completeness of the information specified in this calculation” indicate:

• 1 - if the calculation of 6-NDFL is signed by the tax agent himself or his legal representative (for example, an individual entrepreneur or the head of an organization). You also need to indicate the surname, name, patronymic of the tax agent (his legal representative);
• 2 - if the calculation of 6-NDFL is signed by a representative by power of attorney. In this case, you must indicate the last name, first name, patronymic of the person or the name of the representative organization.

Section 1 of the calculation of 6-NDFL for the 4th quarter of 2017

In section 1 6-NDFL for the 4th quarter of 2017 "Generalized indicators" show the total for the entire year of 2017 the amount of accrued income, tax deductions and the total amount of accrued and withheld tax.

Section 1 of the calculation includes income, deductions and personal income tax on them in total amounts: for the first quarter, half a year, 9 months, a year on an accrual basis from the beginning of 2017 (clause 2 of article 230 of the Tax Code of the Russian Federation). Therefore, section 1 6-NDFL for the 4th quarter of 2017 should reflect the aggregate indicators from January 1 to December 31, 2017 inclusive. Take information to fill out from the registers tax accounting for personal income tax.

Read also: Reporting deadlines in 2019: table for an accountant

Section 2 of the calculation of 6-NDFL for the 4th quarter of 2017

Section 2 annual report 6-NDFL indicate:

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

Section 2 of 6-NDFL for the 4th quarter of 2017 should reflect information only for the last three months (October, November and December 2017). At the same time, it is necessary to reflect only those payments for which the deadline for the transfer of tax occurs precisely in this period. Therefore, in section 2, special attention should be paid to the dates of payments and withholding of tax.

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

Let us explain the filling of the main lines in the table:

Do not show in section 2 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 6-NDFL for the 4th quarter of 2017

Now we will give an example of filling out the calculation of 6-NDFL for 2017. It was compiled on the basis of the official instructions for completing the calculation.

Suppose there are 12 employees in the company. For 2017, salaries, bonuses, vacation pay and benefits for temporary disability were accrued in the total amount of 3,584,692.69 rubles, deductions were provided - 43,200 rubles. Personal income tax from all payments - 460 394 rubles. All personal income tax was withheld and paid to the budget, except for personal income tax from salaries for December - 37,050 rubles.

In January 2017, personal income tax withheld 36 400 rubles. from the salary for December 2016 - 283 600 rubles, deduction - 3 600 rubles. In total for 2017, personal income tax was withheld - 459,744 rubles. (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 deducted from it from the entire salary for September - 69,914 rubles. (the 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;
• premium for October 258,000 rubles - November 10, personal income tax from it - 33 540 rubles;
• disability allowance due to illness 5,891.54 rubles. - November 23, personal income tax from him - 766 rubles. Sick leave issued from November 14 to 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 payment for December 250,000 rubles. - December 25.

Please note: the bonus and salary for October are included in one block of lines 100 - 140, because they have all three dates in lines 100 - 120 the same. 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:

December 2017 salary paid in December: how to reflect

The most controversial issues in relation to filling 6-NDFL - these are payments of transition periods. They are faced when a salary or bonus is accrued in one reporting period and paid in another. A similar ambiguous situation has developed with the salary 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 an annual bonus in January 2018. How to show the December accruals in the report so that the tax authorities accept 6-NDFL the first time? Let's sort it out on specific examples filling in 6-NDFD for the 4th quarter of 2017.

Was the entire salary for December 2017 paid to employees in December 2017? Then fill in the calculation in the form 6-NDFL for 2017 as follows:

• the amount of accrued salaries for December 2017 - drain 020;
• amount calculated from personal income tax- 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 calculation of 6-NDFL for the 4th quarter of 2017, do not record the salary data for December. They need to be shown in the calculation for the first quarter of 2018, since in section 2 one should rely on the date no later than which personal income tax must be transferred to the budget. That is, reflect the income paid and tax withheld in the reporting period in which it falls deadline for payment of personal income tax.

For December 2017 salary that was paid before new year holidays, the deadline for payment of personal income tax is the first business day after December 31, 2017, that is, January 9, 2018. Let's explain why. You will be credited with the salary only on December 31, 2017. The money paid in 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 of the actual receipt of income by employees. And personal income tax from salaries is paid no later than the day following the date of receipt of income.

In section 2 of the calculation of 6-NDFL for the I quarter of 2018, indicate in the lines:

• 100 "Date of actual receipt of income" - 12/31/2017;
• 110 "Date withholding tax" - 31.12 2017;
• 120 "Term for the transfer of tax" - 09.01.2018;
• 130 "Amount of actual income received" - the amount of salaries for December;
• 140 "The amount of tax withheld" - the amount of personal income tax withheld from salaries for December.

CONCLUSION

Show the salary for December paid in December 2017 in section 1 of the annual calculation and in section 2 of the calculation for the first quarter of 2018. Indeed, in section 1 you reflect data on all income paid, deductions, accrued, withheld and returned personal income tax for the year. A December salary you paid 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 the payment of personal income tax from the December salary 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 6-NDFL for the 4th quarter of 2017 with a December salary

Let's assume the December 2017 salary was paid on December 29, 2017. The month on this date has not yet ended, therefore, it is impossible to regard such a payment as the salary for December in the full sense of the word. In fact, cash paid before the end of the month, it is correct to call it in advance. As of December 29, 2017, the employer is not yet obliged to calculate and withhold personal income tax, since the salary becomes income only on the last day of the month for which it was charged - December 31 (clause 2 of article 223 of the Tax Code of the Russian Federation). Despite the fact that December 31 is Sunday, it is impossible to calculate or withhold personal income tax before this deadline (letters of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11 / 2169).

Example: salary for December paid in December

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

Read also: How to reflect absenteeism in the SZV-STAGE report

Under such conditions, in section 1 of the calculation of 6-NDFL for the 4th quarter of 2017, the accountant should correctly reflect the salary as follows:

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

In section 2 of the calculation of 6-NDFL for the 4th quarter of 2017, the December "salary" paid on December 29, 2017 should not appear in any way. You will show it in the calculation for the first quarter of 2018. Indeed, 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, the income paid and the personal income tax withheld must be shown in the reporting period in which the deadline for the payment of 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, you need to transfer personal income tax on the next January working day - 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 - 12/31/2017 (date of receipt of income);
• line 110 - 12/31/2017 (date of withholding personal income tax);
• 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 (amount of personal income tax).

Keep in mind that the withholding date of tax on line 110 of section 2 of the calculation of 6-NDFL for the 1st quarter of 2018 will be exactly 31, and not December 29, 2017 (when the payment was made). The fact is that it was on December 31, 2017 that you should have accrued 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 December 29, then the date of personal income tax withholding, all the same, should be the date "12/31/2016".

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

Example: personal income tax is listed in December 2017

The organization transferred to the employees the “salary” for 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 the actual payment of salaries (December 26), and transfer the withheld amount to the budget the next day (December 27). In addition, tax authorities advise the same dates to be reflected in the calculation of 6-NDFL.

If the salary for December 2017 was accrued and actually paid in December (12/26/2017), then the specified operation can be reflected in the calculation in the form of 6-NDFL for the 4th quarter of 2017, since withholding and transfer of personal income tax must occur in 2017 in accordance with the terms specified in clauses 4, 6 of Art. 226 of the Tax Code of the Russian Federation.

In the situation under consideration, you can show the payment in lines 100 - 120 of section. 2 forms of 6-NDFL for the 4th quarter of 2017 as follows:

• line 100 "Date of actual receipt of income" - 12/31/2017;
• line 110 “Date withholding tax” - 12/26/2017;
• line 120 “Term for the transfer of tax” - 12/27/2017.

Note that if the reflection of the transaction in the 6-NDFL form did not lead to an understatement or overstatement of the amount of tax to be transferred, then the submission of an updated calculation is not required. At the same time, if the specified operation is reflected in the calculation in the 6-NDFL form for 2017, then this operation is not reflected again in the calculation in the 6-NDFL form for the I quarter of 2018 (Letter of the Federal Tax Service of Russia dated December 15, 2016 No. BS-4- 11/24065). However, we do not exclude that such filling may raise questions from some IFTS for the following reasons:

• the calculation of 6-NDFL, filled in this way, will not work format-logical control and will return with the error “the tax withholding date must not be earlier than the actual payment date”;
• withholding personal income tax from salaries until the end of the month contradicts the later recommendations of the Ministry of Finance of Russia in a letter dated 21.06. 2016 No. 03-04-06 / 36092.

December salary paid in January 2018: how to reflect

Many employers paid salaries for December 2017 in January 2018. If so, then show the December salary issued in January 2018 in the reporting of 6-NDFL for the 4th quarter of 2017 only in section 1. After all, you recognized income in the form of a salary in December and calculated personal income tax from it in the same month. Therefore, in calculating 6-NDFL for the 4th quarter of 2017, distribute payments as follows:

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

Line 070 for calculating 6-NDFL for the 4th quarter of 2017, intended for withholding tax, is not increased in this case, since the withholding took place already in 2018 (letter of the Federal Tax Service of Russia dated 05.12.2016 No. BS-4-11 / 23138). In section 2 of the calculation of 6-NDFL for the 4th quarter of 2017, 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 ON DECEMBER WAGE IN JANUARY 2018

Show the salary for December issued in January 2018 in section 1 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 from it in December too. Therefore, show on lines 020 and 040 of section 1 of the annual calculation. And they withheld personal income tax 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 05.12.2016 No. BS-4-11 / 23138. 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 tax service dated 14.10.2015 No. ММВ-7-11 / 450.

If the term for the transfer of tax under Art. 226 Tax Code will come in the 1st quarter of 2018, then it is not necessary to show income in section 2, even if you reflected it in section 1. So, for example, it is not necessary to include in section 2 6-NDFL for the 4th quarter of 2017 the salary for December paid in January. Let's give an example.

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

September salary paid in October

The deadline for payment of personal income tax from salaries for September is in October 2017. Therefore, in the calculation for nine months, the accountant showed this payment only in section 1. Now these amounts need to be transferred to 6-NDFL for the 4th quarter of 2017.

In section 2 of the calculation of 6-NDFL for 2017, you need to show the salary for September paid in October. Suppose the September paycheck was issued on October 10th. The accountant will fill out section 2 of the annual calculation of 6-NDFL as in the sample.

Today, dear readers, we will figure out how to fill out 6-NDFL. This report form is one of the innovations in 2016. Although it was introduced three years ago, 2019 has already arrived, and there are still many questions to fill it out. We will start with the most common examples of filling out the 6-NDFL form.

Who takes 6-NDFL

Let me remind you that 6-NDFL is compiled by all employers (both individual entrepreneurs and legal entities) at the end of each quarter on an accrual basis!

How to fill in 6-NDFL correctly

And it is easier to fill out and submit declarations and other report forms through special service.

Well, now let's get down to the instructions on how to correctly fill out 6-NDFL. Below are some examples.

Important! In the article, the 6-NDFL form is filled out using the example of the 1st quarter of 2019.

We fill in the title

• We indicate the TIN and KPP of the legal entity (for individual entrepreneurs only TIN);
• We put down the correction number (for the primary report we put "000", if we are already submitting an adjustment report - then "001", etc.);
• We put the code of the period for which the report was drawn up (available in the Appendices to the order on the approval of the form) and the year: if we submit a report for the 1st quarter, then the period code will be "21", but the year is "2019";
• Next, we put the code of the tax authority (where we submit the report) and the code of the place of presentation (a table with them is also in the Appendices to the Order): when the report is submitted at the place of registration of the legal entity, we put “212”, if at the place of residence of the individual entrepreneur - “120”;
• We indicate the name of the legal entity or the full name of the individual entrepreneur;
• We put the OKTMO code;
• We indicate contact number, we put down the number of pages of the report and the number of sheets of appendices to it, if any;
• In those lines that are not filled in, due to the lack of data, dashes must be inserted.

The lower parts of the title are filled in as standard: the left part is for the person submitting the report to the tax authority, the right part is for the tax officer.

Sample of the completed title of the 6-NDFL report

Important! If you have more than one OKTMO code, then you will need to fill out several 6-NDFL reports: for each code - a separate report.

When can this be?

• When the salaries of the employees are paid by the parent organization and a separate subdivision located in another territory - in this case, two separate reports are filled out, each is submitted to its own tax office according to the OKTMO code;
• When an individual entrepreneur has transferred part of his activity to UTII or a patent, respectively, he is registered as a payer of these taxes in another tax office - here the individual entrepreneur must put down OKTMO in accordance with the place of business transferred to these special modes.

On this, in principle, everything, the title is filled. As you can see, there is nothing difficult in filling it out. Now let's move on to the sections. And here we will immediately divide all the following actions into two examples: when you pay employees a salary by the end of the month and when you pay it to them next month.

What does this mean?

Let me explain right away with an example. The salary must be paid to the employee at least 2 times a month: usually the advance is paid first, and then the rest of the salary.

How does this happen in reality?

The advance payment for the current month is more often paid on the 15-25th day of this month, that is, for example, the advance payment for October is received by the employee on October 16. And an employee can receive a salary for October as in October, for example, on October 31 - on the last day of the month, or maybe already in November - this usually happens, employers pay salaries for the past period until the 5-10th day of the next month. Dates may vary, they are set by the employer in the Regulations on Remuneration. Accordingly, we have two situations:

1. When the salary of employees for the current month is paid in the same month;
2. When the employee's salary for the current month is paid in the next month.

It is important to distinguish between these situations precisely at the junction of periods. For example, now you will need to submit a report on the results of the 1st quarter. Accordingly, for each of the situations indicated above, its indicators will differ.

We fill in sections 1 and 2: If we pay salaries in the same month

Let's show an approximate calculation using an example: Since the beginning of 2018, Pervy LLC has employed 5 people, the number of employees has not changed. Let's say that each employee has a salary of 26,250 rubles, respectively, the amount of accrued income, and in our case, when filling out the Declaration for the 1st quarter of 2019, we will display the accrued income for the period December 2018 - February 2019 in the report, amounted to 26,250 * 5 = RUB 131,250 (this is December 2018) and 26 250 * 5 * 2 months. = 262,500 (January-February 2019), will be equal to 393,750 rubles. No dividend income was accrued.

In January-February 2019, employees were provided with tax deductions for children in the total amount of 28 thousand rubles. In December 2018, standard deductions were not provided, since the total income of each employee exceeded RUB 350 thousand. It turns out that the calculated personal income tax for December 2018 was 131,250 * 13% = 17,063 rubles, and for January-February 2019 - (262,500-28,000) * 13% = 30,486 rubles.

How should this be stated in the report? Open Section 1 and fill in line by line:

• P. 010 - 13% (if income taxed with personal income tax at other rates was accrued, then in the report you will need to fill in several Sections 1 - each rate is put on a separate sheet with continuous numbering);
• P. 020 - we bet 393,750 rubles, i.e. the entire amount of employee income for December-February 2019;
• P. 030 - we bet 28,000 rubles, i.e. the amount of deductions provided to employees;
• P. 040 - we bet 47,549 rubles, i.e. the entire amount of personal income tax, calculated based on the results of 9 months;
• If, when filling in lines 025; 045; 050; 080; 090 there is no data, since dividends were not accrued, as in our case, then not dashes are put in them, but 0 (see clause 1.8 of the Procedure for filling out the form approved by Order of the Federal Tax Service of Russia No. ММВ-7-11-450 dated 14.05 .2015)

• P. 070 - 47,549 rubles, i.e. the amount of tax withheld.

Lines 060 - 090 include total sums for all subsequent sections. Therefore, if, when filling out, you have several sheets, then these data are entered only on the first of them. On the remaining sheets in lines 060-090, dashes are put.

Important! If you pay the salary for the current month during the same month, then ideally you will have equality: page 040 = page 070. That is, how much personal income tax tax from employees' incomes you calculated, so much and withheld. If part of the personal income tax amount is not withheld for any reason, it is shown in line 080. In this case, the equality will be as follows: line 040 = line 070 + line 080.

Section 2 now needs to display the amounts by date. Please note that the following dates should be considered when paying salaries:

• The date of receipt of income (for the purpose of calculating personal income tax) is the last day of the month for which this salary is calculated, for example, 31.01.
• The date of the withholding of personal income tax is the date of the actual payment of money, and this, in our example, is February 5th.
• The date of payment of personal income tax to the budget is the day after the day the money is paid. In our example, this will be February 6th.

Now we fill in each block of Section 2. In the following tax periods data are entered on an accrual basis.

• P. 100 - 12.2018;
• P. 110 - 01.2019; (the date of payment has been shifted due to the New Year's holidays)
• P. 140 - 17,063 rubles (the amount of personal income tax withheld per month);
• P. 120 - 01.2019.

As a result, after you fill out Section 2, your sum of lines 130 for all months should be equal to line 020, and the sum of lines 140 for all months should be equal to line 070.

Sample filling out the second page of 6-NDFL with sections 1 and 2

We fill out sections 1 and 2: If we pay salaries next month

The example in theory remains the same: 5 employees, the salary of each is 26,250 rubles, the total income for 9 months is 1,181,250 rubles. No dividend income was accrued. The salary for the current month is issued on the 10th day of the next month, that is, the salary for September will be received by the employees on October 10th.

Tax deductions provided to employees for the period from the beginning of the year amounted to the same 36 thousand rubles. The amount of the calculated personal income tax is: (1,181,250 - 36,000) * 13% = 148,881 rubles, including 17,063 rubles - personal income tax from the salary for September.

What do we put in the report? Open Section 1 and fill in line by line:

• P. 010 - 13% (if there were incomes taxed at other rates, then we fill in the section several times);
• P. 020 - we put the same 1 181 250 rubles of total income;
• P. 030 - we put the same 36,000 rubles deductions;
• P. 040 - we bet 148,881 rubles, i.e. the entire amount of personal income tax, calculated based on the results of 9 months;
• The rest of the lines are dashes, since income in the form of dividends was not accrued.

Now we turn to the final part of Section 1. Here you need to put down:

• P. 060 - 5 people, as the company has 5 employees;
• Page 070 - 131,818 rubles (148,881 rubles - 17,063 rubles), i.e. Personal income tax here is affixed without taking into account the payroll tax for September: we did not withhold it, since the salary has not yet been paid.

Important! In this case, page 070 will be less than page 040, since the tax has not yet been withheld from the salary for September. It is also not necessary to put the remaining amount (17,063 rubles) in line 080. The report is drawn up as of the last day of the period, and since the salary as of that day has not been paid, there is no obligation to withhold tax.

The completed Section 1 for this situation will look like this:

Section 2 now needs to display the amounts by date. Dates will be calculated differently here.

• The date of receipt of income for the purpose of calculating personal income tax will also be considered the last day of the working month. In September it is the 30th.
• The date of the actual payment of money is considered the date of withholding personal income tax. In order for employees to receive their wages on October 10, they must be transferred to the bank a day earlier. It turns out that the date of withholding personal income tax is October 9.
• The date of payment of personal income tax to the budget is the date following the day of payment of money. In our example, this will be October 10th.

Next, we fill in each block of Section 2 from the beginning of the year, that is, we write out the amounts for each month. But we will not show the data on wages for September here, they will be included in the report for the year, since the wages will be paid only in October. In the annual report, the data for September will need to be filled in as follows:

• P. 100 - 09.2017;
• P. 130 - 131 250 rubles (monthly salary of employees);
• P. 110 - 10.2017;
• P. 140 - 17,063 rubles (the amount of personal income tax withheld per month, taking into account the standard deductions received by employees);
• P. 120 - 10.2017.

Now you know how to fill out 6-NDFL. If you have any questions, ask in the comments!

The 6-NDFL form template, instructions for filling out the document are regulated by the Orders of the Federal Tax Service. The form has been used since 2016, is submitted to the tax authorities on a quarterly basis. In this material, we will tell you about the instructions for filling out 6-NDFL ( current edition in 2019).

Purpose of the report

Obligations to fill out and submit to the tax authority Income tax calculations arose with tax agents after the FTS issued Order No. ММВ-7-11 / 450 dated October 14, 2015. Form 6-NDFL, instructions for filling out and the form itself are contained in Appendix 2 of the regulatory act.

Justification of the need to introduce an additional reporting document is reduced to an increase in the tools to control the correctness of accrual, withholding and transfer Personal income tax different categories of tax agents. This document helps to keep track of completeness. execution tax liabilities employers.

On March 26, 2018, an order entered into force new form 6-NDFL, which also updated the instructions for completing the report. The main innovations are related to the fact that since 2018 a rule has been introduced: if, before the end of the reorganization, the legal entity has not passed 6-NDFL, the assignee must do it. Reason: Order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11 / 18.

What has changed in 6-NDFL since March 26, 2018

The correction affected the title page of the calculation, as well as the procedure for filling out 6-NDFL.

In addition to purely technical amendments, the following lines have been added to the title page:

• reorganization (liquidation) form code;
• TIN / KPP of the reorganized organization.
• Both of these lines will have to be filled in by successor organizations when filing 6-NDFL for a reorganized company, when it itself did not have time to do this before the completion of the reorganization (clause 5 of article 230 of the Tax Code of the Russian Federation).

If the organization is liquidated, it will have to fill in only the line "Form of reorganization (liquidation) code", reflecting the code "0" in it. In the line "TIN / KPP of the reorganized organization" of the liquidated organization, you need to put dashes (Letter of the Federal Tax Service dated 01.02.2018 No. GD-4-11 / 1804). Dashes in both new lines should be put to all tax agents who are not related to the liquidation or surrender of 6-NDFL for the reorganized company.

As for sections 1 "Generalized indicators" and 2 "Dates and amounts of income actually received and withholding tax on personal income", they remained the same.

The rules for drawing up and the procedure for applying control ratios between different indicators in 6-NDFL are established by the instruction in Appendix 2 to the Order of the Federal Tax Service. The form itself is presented in Appendix 1. The document is unified, it has been assigned the code designation 1151099.

Completing the form is considered mandatory for all withholding agents. Structurally, the form is divided into the following blocks:

1. The first page is the Title page, in its columns information is entered that identifies the tax agent and the period for which the information is provided. The instruction for filling out 6-NDFL for half a year prescribes to indicate exactly half a year, and not 2 quarter, as the reporting period. This requirement is due to the need to reflect data on an accrual basis from the 1st day of the calendar year.
2. Section # 1. It provides generalized values ​​for the main indicators - accrued and paid income, the amount of income tax and applied tax incentives... In the calculation of 6-NDFL, the instruction for filling out requires the inclusion of such a number of completed sections that will correspond to the number of tax rates applied.
3. Section 2 was created to reflect the amounts of income and personal income tax, for which the transfers were actually made.

Filling rules 2019

All sections in 6-NDFL are mandatory, the calculation includes:

• title page;
• section 1 "Generalized indicators";
• section 2 "Dates and amounts of income actually received and withholding tax on personal income."

Make up 6-NDFL on an accrual basis: for the first quarter, for half a year, for 9 months of 2019 and for the year. To do this, take information from tax registers for personal income tax.

Filling Algorithm

When filling out the lines for calculating personal income tax, it is necessary to enter the values ​​of the indicators on an accrual basis for the entire reporting period.

To understand the nuances of attributing accounting amounts to a certain column, it is recommended to fully study the provisions of the Order of the Federal Tax Service. The instruction for filling out 6-NDFL with an example clearly demonstrates how the rule of control ratios works, without which the form will not be accepted by the supervisory authority. Step-by-step scheme of actions:

1. Registration of accounting registers and the derivation of the balance of payments for wages, accruals in favor of individuals, payments in respect of which the company acts as a tax agent.
2. Derivation of a common tax base, differentiation of income and taxes on the basis of "calculated / withheld".
3. Entering information into the reporting form.

There should not be empty columns in the finished document. Instructions for 6-NDFL, a filling pattern establish the requirements for putting dashes (instead of text content) and zeros (instead of a numerical value) in cells without numeric data. It is not allowed to print the form on both sides of one sheet.