Sample of filling out form 6 personal income tax. The procedure for reflecting compensation upon dismissal

Every quarter, all organizations that are employers, and therefore tax agents, must submit to the local branch of the Federal tax service a specialized report regarding income issued to company employees, as well as tax deductions withheld from this income in favor of the state. It is not written in any form, but is filled out according to the form. Filling it out correctly is extremely important, since tax officers are authorized by the country's authorities to levy fines for incorrectly filling out information. They are automatically recognized as unreliable if errors are found. To do this, you need to know how to fill out 6-NDFL correctly. We'll talk about this in our article.

The form contains generalized data, full information about the income of individuals interacting with the company. Filling out the form is an integral part of every organization that has certain characteristics to become a tax agent.

Despite the apparent simplicity of filling out the form, it is not a large number of sections within it, people who enter data often have difficulties, despite the fact that professional accountants usually fill it out. The fact is that the funds will be reflected in the 6-NDFL certificate different ways. They depend on the actual situation. Today we will talk about how to correctly fill out a certificate on this form and reflect payments so that the tax service does not make any claims.

The form in force in 2017 was adopted on October 14, 2015, by order of the Federal Tax Service. According to the instructions contained within, reporting to the state must be done every three months in the form of an electronic form, if the company paid funds to at least 25 people during the specified period. If there are fewer employees, then it is better to submit the form in paper form.

The income columns are filled out in rubles; kopecks are not used. The completed forms are submitted to the inspection before the expiration of the thirty-day period immediately following the reporting three months.

By provision annual report the deadlines are different. Thus, for the four quarters of the past year, information is provided before the last month of spring, April, following the reporting period. For the first half of the second half of the year, the report is provided before November.

Fining system

Now let’s look at what “offenses” committed while filling out the form can be punished by official structures that may impose a fine on the tax agent.

1. If the established time frames for preparing and submitting documentation were not met. Fining is carried out in an amount feasible for payment for the budget the whole organization, but still unpleasant. According to the standards specified in the Tax Code of Russia, a month of delay will cost the company a thousand units Russian currency. At the same time, a company specialist may be separately fined due to whose fault the reporting document on taxation of personal income was delayed. This unprofessional offense is assessed up to 500 rubles maximum.
2. If inaccurate information is found in the reporting forms submitted for verification, the organization will also be punished with a coin, but will be debited for each inaccuracy discovered.

As you can see, paying taxes requires care. Our advice will be as follows:

• do not be late with filling;
• When issuing a certificate, check with employees for timely and accurate information.

Let's give an example. You can get into trouble without knowing it. You are an accountant for a small company. At first tax period A company employee comes to you and brings you a document confirming that your daughter is studying at a university, demanding that you provide the corresponding tax deduction. You filled out the documents and started providing deductions from April until December, but it turned out that the student was expelled from the university back in March due to poor performance. It turns out that the deduction was provided illegally and now you will have to correct the reporting on the 6-NDFL certificate for three whole quarters, and in addition, withhold excess payments from the employee’s salary and transfer the funds received in this way to repay the unpaid.

Instructions for filling out the 6-NDFL form

Despite the fact that this form has been in effect for several years, professional accountants and tax agents in general are constantly faced with multiple filing difficulties.

This form is divided into only three main parts:

• title page;
• part No. 1;
• part #2.

In the first part, information is generated as a result of an accrual nature, in the second, data is entered only for the quarter subject to reporting, other periods are not indicated.

Let's look at step by step instructions, how to fill out this form correctly.

Step 1 – fill out the header of the form

So, in the header of the form, two columns are filled out containing information about:

• individual taxpayer number of the tax agent organization;
• The reason code for setting is not taken into account.

In the case when the transfer of reporting is carried out by a subsidiary branch of the company, the reason for registration code (RR) of this branch is entered.

Step 2 - moving on

The next step is to fill in the number, which reflects the number of times this document is submitted during the reporting time period. Since you can submit a certificate once or twice, three or more times, it is important to know the appropriate numbering. It's very easy to remember:

• 000 – if the document is provided for the first time;
• 001 – to make the first adjustment;
• 002 – next change;
• 003 – one more and so on increasing.

Step 3 – indicate the period numbering

This step involves entering the number of the period for which reporting is provided by the employer. It's about about a quarter - a three-month period, for each of which you need to report during the year. Each of them has a designation officially adopted:

• the first three months of the year are designated by the number 21;
• for the past half of the year the value is 31;
• another plus three months - code 33;
• a full 12 months, that is, a one-year period is 34.

The above codes are valid only for those companies whose life cycle will continue for some time. Simply put, if the company does not intend to close down in the near future, they will suit it, but a dissolved enterprise that is finishing its work will have to indicate other codes in the reporting documents. The tax period column indicates the year that is the reporting period.

Step 4 – enter the code of the tax office where the tax agent is registered

This column contains the encoded name of the tax department to which the employer filling out the form belongs according to location. The tax agent submits reporting documents to the same department, therefore, it will not be possible to find out the labor code. This sequence of numbers consists of two parts:

• the first two digits indicate the region where the branch is located;
• the second two relate directly to inspection.

Note! If the documentation is submitted on behalf of the branch, and not the head part of the organization, the reporting is submitted to the inspectorate at the location of the branch, and not the main part of the company.

Step 5 – enter the code related to the place of registration of the company

Using this sequence of numbers, the inspection determines the organization that prepares the reporting documents. Inquire about full list Available codes can be obtained directly from the tax office. Let's present the most frequently used ones.

Table 1. Commonly used codes

For individual businesses there is a separate line of code sequences:

• in connection with the place of residence of the individual entrepreneur the code is 120;
• with the place of work activities – 320.

Step 6 – name of the tax agent

Everything is simple here. The field called “tax agent” is filled in and the name of the company is entered there, usually in full, or short, if available and officially certified.

Step 7 – enter the code value from the all-Russian classifier of municipal territories

In the next column you must indicate the correct code of the municipality to which the company filling out the form belongs.

Note. In this case, as in many other situations, when filling out the column on behalf of a subsidiary of the company, the code from the specified classifier is entered in the one that relates to municipality, correct for the branch.

Step 8 - go to the first section

In this part it is necessary to enter the generalized data discussed above. The generation of information begins with the beginning of the tax period. It is understood that information collected for each individual income tax rate will be entered into it, excluding lines number 060 and number 090.

The information in the first part of the form is structured into the following segments.

Data for each of the available rates. These include:

• bet amount (%);
• the amount of income accrued to an individual;
• what deductions were made;
• the total amount of funds spent on personal income tax.

Note! It is not necessary to enter information on the form about funds received by a person, which are completely tax-free or do not exceed the limit, depending on the source of the funds. For example, if an employee received financial assistance due to the loss of a loved one or the adoption of a child from an orphanage.

General information regarding all bets. They include testimony about:

• employees who received income;
• the monetary equivalent of withheld from each tax;
• the amount of the amount not withheld;
• money returned by the organization.

Step 9 – display information about bets and general indicators

The tax on income received by company employees and people performing work but not being employees can range from 13% to 35% for 2017.

In line 010, the rate corresponding to the situation is entered. If accrual was made according to different “tariffs”, it is necessary to generate information separately.

Afterwards, you must indicate the number of individuals who received the tax. To do this, fill out column 060. Then indicate the deductions returned by the agent in column 090.

Line 020 implies recording the amount of income. It includes the funds received that were subject to taxation. They are taken into account on an accrual basis when the next tax period begins.

Note! There is no need to enter information about income that is not subject to taxation in full and that turns out to be a certain amount less than the tax limit established in the line. This category can include financial assistance amounting to no more than 4 thousand rubles for common basis, or no more than 50 thousand rubles for the birth or adoption of a child. Line 025 implies making entries in it about dividends paid to a person.

Column number 030 contains information about deductions provided to residents of the country. The amount for each is indicated in the cells of the column. Let us remind you that a deduction is a certain amount of funds that are not subject to deductions in favor of the state treasury. With their help, you can influence not the interest rate, but the base for its calculation, that is, the amount initially received.

According to the law, there are two types of deductions that ease the burden of taxpayers:

• standard;
• property;
• social.

Column 040 is the amount of tax that was calculated; therefore, the indicator entered into it can be calculated by multiplying the current rate from column 010 by the financial base from which the deduction will be written off.

The base itself can be determined in each case as the difference obtained from the amount of income of an individual indicated in line 020 and the amount of deductions paid to him from line 030.

Calculation of deductions to the state from received by the employee or employee dividends is entered in line 045. The next line is filled in only if, on the basis of a patent, the taxpayer company has Foreign citizens. It goes under number 050, and contains information on advance payments paid in favor of category employees. If such employees are not registered at the enterprise, you must enter 0 in the column.

The next line is number 060. It includes the number of people performing work at the company who have received from it since the beginning of the tax period cash, subject to taxation, as they are the income of individuals.

Column 070 that follows requires an indication of the total amount of tax deductions withheld in favor of the state at absolutely each rate.

Please note that in contrast to line 040, which displays information on taxes accrued, that is, intended to be transferred, this column contains information about taxes that have already been paid to the state treasury, that is, actually sent to it. This means that the column displays information and funds transferred for a period that has not yet ended.

Be careful. If you are not an employee of the company's accounting department, you should not carry out this verification procedure yourself. Firstly, this can lead to confusion in the papers, and also, if you make incorrect calculations, to the beginning big problems in relations with the tax service.

The data in these two lines may differ from each other, since some of the contributions to the state may be accrued on paper earlier than they are actually deducted from the company’s specialists.

Line number 080 contains a record of the amount of funds not withheld in favor of the state. It doesn’t matter for what reason it was not possible to do this, it is mandatory to enter information into the form.

Column 090 means entering tax amounts, withheld from the employee’s income unlawfully. As a rule, the funds must be returned. If cases of this nature did not occur, you should, as in the example above, put a zero in the column.

Note! This figure signals tax officials that there is no data. They are not obligated to accept a different designation and may report inaccurate provision of data or violation of the rules for filling out the form.

Step 10 – filling out section 2 of the 6-NDFL declaration

This segment of the form in question displays data exclusively for the last three months of the reporting period, and not from the very beginning of the four-quarter period. It contains specific days for issuing wages and other payments to employees, as well as the last time frame for sending them to the country’s budget. tax calculations. The arrangement of specific dates is done according to chronology.

Line 100 indicates the day the money is paid to employees. Can be written as a list. For each date, it is necessary to summarize the available information and summarize it, in the case where they are noted in coinciding periods. When the payments made were varied and had differences in dates regarding the day the money was transferred to the employee’s account, they must be indicated separately from each other.

Be careful. The day and month indicated in the column depend on the type of payment made. So, wage turns into income for the employee only on the working day preceding the end of the monthly period. Therefore, in this line you can indicate the last day of the month preceding the payment, while actually paying the salary only in the next one.

Income such as money for vacation taken or sick leave acquires its status immediately after accrual. Financial assistance turns into income on the day the person is actually paid, no matter whether it was credited to a bank account or issued in paper currency to the employee.

In line 110 you need to enter the date on which the amount of tax deduction in favor of the state was deducted from the amount of income.

Please pay attention to the following fact: deduct the amount of personal income tax from such payments as material aid, payment for days of rest or periods of illness, etc., is possible only on the day when they are transferred to the employee.

Line number 120 is used to indicate the date of transfer of the withheld tax to the state treasury. It is important that this transfer is carried out in accordance with all established rules, which is not very easy. It is not for nothing that this procedure requires the mandatory participation of an experienced accountant.

The date indicated is directly dependent on the received individual m of income, which is the tax base for the deductions made. Thus, a percentage of employees’ salaries cannot be sent to the budget later than the day following the day of making this payment. Relaxation is allowed in the case of money for vacation or sick time. Calculations from them are endured until the end of the month in which the employees received income.

130 column displays the value tax base, current at the time of accrual to the employee. The amount of tax has not yet been subtracted from it, which may not be withheld at all if the income is of a type not subject to taxation. Column 140 contains data on the amount of tax deduction required to be withheld from income.

Let's sum it up

As you can see, apparent simplicity filling out the 6-NDFL certificate does not correspond to reality. In addition to observing accounting subtleties, it is important to follow established design rules, for example, fill out cells without skipping, put zeros in some columns without meaning, and dashes in others. From correct design title page The first impression depends, which means half the battle. Pay attention to the existing nuances, and everything will certainly work out as well as possible.

Video - Is it necessary to submit zero 6-NDFL

6-NDFL - quarterly reporting by employers on calculated and withheld amounts of personal income tax. Form 6-NDFL introduced Federal law dated 02.05.2015 No. 113-FZ.

All employers must submit the form to the tax office: companies and individual entrepreneurs who have employees. It does not cancel the submission of income certificates. 6-NDFL shows the accrued and withheld tax as a whole, 2-NDFL shows the tax for each employee.

Everything about how to fill out form 6-NDFL is in this material.

Form 6-NDFL

The report form in form 6-NDFL was approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11-450@.

The form of calculation is not fundamentally different from tax returns. It consists of a title page and two sections, which reflect the total amount of tax and its calculation, as well as deductions, amounts of income with payment dates and amounts of withheld tax.

In the calculation of a particular company there may be more than two sheets, for example, if the income of employees is taxed at different rates (there are residents and non-residents). Or, if the company does not have enough lines to fill in income with payment dates, it is necessary to fill out several sections with tax calculations or with income paid.

Form 6-NDFL: sample

Note!

From the reporting for 2017 it is introduced new form calculation of 6-NDFL. The amended draft, which was prepared by the Federal Tax Service, is published on regulation.gov.ru.

Form 6-NDFL is submitted to the tax office at the place of registration of the organization or individual entrepreneur (clause 2 of Article 230 of the Tax Code of the Russian Federation). If the company has separate divisions, then the report must be submitted to several inspections at once.

In 6-NDFL, the tax office at the location of the company includes the income and taxes of head office employees. And payments to department employees are indicated in separate calculations (paragraph 4, paragraph 2, article 230 of the Tax Code of the Russian Federation).

If someone works in a division and in the head office, income and taxes are indicated in different calculations depending on the time worked (letter of the Ministry of Finance of Russia dated March 29, 2010 No. 03-04-06/55 and the Federal Tax Service of Russia dated October 14, 2010 No. ShS- 37-3/13344).

If the company sent the calculation to the inspection of the head office instead of the branch, it is necessary to send the original report to the branch. True, inspectors can fine you for failure to submit estimates. Then it is worth explaining that all information about the branch employees is included in 6-NDFL for the head office. This means that the reporting has been submitted, albeit to another inspection.

If, for example, two company offices are served by one inspection, but they have different OKTMOs, you must submit 6-NDFL for each division. This rule applies even if the company and the division are registered with the same inspectorate. If the company makes one calculation, then the inspectors will fine you at least 1000 rubles for failure to submit the second one (Clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

The fine cannot be canceled in court; the judges support the tax authorities (resolution Arbitration Court Far Eastern District dated 06/03/2016 No. F03-2355/2016).

For a detailed procedure for filling out 6-NDFL, see below.

How to fill out 6-NDFL

The procedure for filling out and submitting the calculation was approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@ (Appendix 2).

Filling out 6-NDFL causes some difficulties, because the report needs to be compiled for the organization as a whole on an accrual basis from the beginning of the year. Therefore, errors and inaccuracies are possible. We will further explain what and how to reflect in each section of the calculation.

Filling out section 1 6-NDFL

The total amount of income, calculated and withheld tax must be reflected in lines 020-040, 070 of section 1. If income was taxed at different rates (for example, 13 and 30%), then for each you need to fill out separate lines 010-040 of section 1.

The following lines show:

• 030 - the amount of deductions taxed at a rate of 13%, except for dividends (clause 1 of Article 224, clause 3 of Article 210 of the Tax Code of the Russian Federation).
• 060 - the number of individuals to whom income was paid. If an employee worked as a contractor during the quarter or quit, but then returned, he is counted only once.

The form must be submitted, even if it is zero. In this case, in the first column reserved for salary or tax, you must put a zero, and in all other cells - dashes.

Filling out section 2 6-NDFL

In section 2 of the 6-NDFL report, all income should be distributed by date:

• date of actual receipt;
• date personal income tax withholding;
• tax payment deadline.

Salary . The date of actual receipt of the salary is the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation). Therefore, in line 100 you need to write down the 31st (30th) number, even if this day falls on a weekend. This date does not affect the retention order. The tax must be withheld when the money is actually issued, and transferred the next day (Clause 6, Article 226 of the Tax Code of the Russian Federation).

Vacation and sick leave . If the employee receives vacation pay in 2017, then in lines 100 and 110 the date of receipt of income will be the same - the date of payment of money. But the deadline for transferring 120 will be different. Personal income tax on vacation pay must be transferred on the last day of the month in which the company issued it (Clause 6, Article 226 of the Tax Code of the Russian Federation). If this day falls on a weekend, the deadline is transferred to the first working day.

General rules for filling out 6-NDFL

How to reflect income in kind in 6-NFDL . The tax that the company was unable to withhold must be shown in line 080 6-NDFL. This rule applies if the company does not pay the individual money by the end of the year.

Previously, the Federal Tax Service believed that actual dates should be reflected in 110 and 120, even if the company was unable to withhold personal income tax (letter dated February 25, 2016 No. BS-4-11/3058@). But the 6-NDFL format did not allow writing zeros in lines 100-120. The tax authorities finalized the program only in the second quarter (letter of the Federal Tax Service of Russia dated April 25, 2016 No. 11-2-06/0333@). If the company used to set actual dates, this is not an error. There is no need to update your reporting.

What amount should be reflected in line 030 6-NDFL . Here you need to indicate the deductions that are provided to the employee in reporting period. For example, deductions for children, purchase of property, payment for education and treatment. If the company provided financial assistance in excess of 4,000 rubles, then in line 030 you must indicate non-taxable limit 4000 rubles (clause 28 of article 217 of the Tax Code of the Russian Federation). At 110 and 120 put "00.00.0000". The Federal Tax Service also thinks so (letter dated June 20, 2016 No. BS-4-11/10956@).

How to fill out lines 070 and 080 if the company issued salaries in one month and issued them in another . The Federal Tax Service has repeatedly explained that in line 070 it is necessary to put 0 if the company accrued wages in one month and paid them in another (letter dated July 1, 2016 No. BS-4-11/11886@). Some companies took the clarification literally and entered zeros in line 070 in calculations for previous periods, although they withheld tax. This is an error, so the calculation needs to be clarified. Otherwise, the tax authorities will fine you 500 rubles for false information (Article 126.1 of the Tax Code of the Russian Federation).

How to reflect an employee’s anniversary bonus. A holiday bonus is not wages, so in line 100 you need to write down the day when the bonus was given, and not the last day of the month.

Line 100 indicates the date when the employee did not receive income . Colleagues complained that accounting programs They always put in line 100 the day the money was actually issued. Although you need to write down the date of receipt of income according to the code. If the wrong dates are indicated, 6-NDFL clarification is needed.

For example, the date of receipt of salary income is always the last day of the month. And if an employee quits, then the last working day of the month for which the company accrued wages (clause 2 of Article 223 of the Tax Code of the Russian Federation). The day the employee received the money does not matter.

Line 120 indicates the date of the tax payment, and not the deadline under the Tax Code of the Russian Federation . The error occurs for companies that delay taxes. They specifically set the date of transfer so that tax authorities do not calculate penalties and fines.

Inspectors will easily find a defect. There are only two options for filling out line 120. The deadline for transferring personal income tax is filled out here. For wages, this is the day following payment, and for vacation pay and benefits, it is the last day of the month. The date can be later only in one case - if the deadline falls on a weekend. Then it is postponed to the next working day. In other cases, you should prepare a thinner.

The procedure for filling out 6-NDFL as an example

In Section 1 6-NDFL it is necessary to reflect payments to individuals accrued for the reporting period, deductions and personal income tax. Section 2 includes wages and other payments to employees.

Let's also consider the three most frequently asked questions that arise during desk audit calculation of 6-NDFL.

Deductions in section 030 are greater than income in line 020 . Deductions in line 030 should not exceed income (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852@). If the company recorded more, it is an error. Due to such a defect, the company could incorrectly calculate the tax in line 040. Therefore, you should submit an amendment and write in the explanations why the error occurred.

The tax paid in the card is less than the tax withheld in 6-NDFL . Inspectors will verify that the withheld tax in line 070 of the calculation is no more than actually transferred tax in a year. Listed personal income tax tax officials will take it from the budget settlement card. The relationship may not hold for two reasons:

1. the tax was not paid on time;
2. the amount of tax withheld in the report is overstated.

In any case, tax officials will ask for clarification. If there is an error in the calculation, please clarify it.

Dates and amounts have been changed in the clarification . Inspectors will check not only the indicators in the primary calculation, but will also require an explanation of why the dates or amounts in the updated calculation have changed. For example, if the dates of transfer of personal income tax in 120 or withheld tax in 070 are changed.

The explanations must indicate why the indicators have been corrected. For example, by mistake, in line 120 a weekend is written, not a working day, and in 070 the tax is filled in incorrectly, which is not actually withheld.

6-NDFL: tax period

Reporting periods for 6-personal income tax are 1st quarter, half a year, 9 months. The tax period for 6-NDFL is a year.

There are codes for each period (see table below). The appropriate code must be indicated on the title page of the report.

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

Who submits 6-NDFL

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

How to fill out 6-NDFL correctly

And it’s easier to fill out and submit declarations and other reporting forms through special service.

Well, now let’s proceed to the instructions for correctly filling out 6-NDFL. Below we will look at a few examples.

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

Filling out the title card

• We indicate the TIN and checkpoint of the legal entity (for individual entrepreneurs only the TIN);
• We enter the adjustment number (for the primary report we put “000”, if we are already submitting an adjustment report, then “001”, etc.);
• We put the code for the period for which the report was compiled (available in the Appendices to the order approving the form) and the year: if we submit a report for the 1st quarter, then the period code will be “21”, and the year “2019”;
• Next, we put the code of the tax authority (where we submit the report) and the code of the place of submission (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 full name of the individual entrepreneur;
• We put the code OKTMO;
• We indicate contact number, we indicate 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 lack of data, dashes must be inserted.

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

Sample of a completed title page of the 6-NDFL report

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

When can this happen?

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

That's basically it, the title page is complete. As you can see, there is nothing complicated 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 wages before the end of the month and when you pay them the next month.

What does this mean?

Let me explain right away with an example. Salaries 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?

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

1. When employees' salaries for the current month are paid in the same month;
2. When employees' salaries for the current month are 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 be different.

Fill out 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 in the report the accrued income for the period December 2018 - February 2019, amounted to 26,250 *5 = 131,250 rub. (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. For December 2018, standard deductions were not provided, since the total income of each employee exceeded 350 thousand rubles. 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 included in the report? Open Section 1 and fill in line by line:

• Page 010 – 13% (if there is accrued income subject to personal income tax at other rates, then the report will need to fill out several Sections 1 - each rate is entered on a separate sheet with continuous numbering);
• Page 020 – set 393,750 rubles, i.e. the entire amount of employee income for December-February 2019;
• Page 030 – we bet 28,000 rubles, i.e. the amount of deductions provided to employees;
• Page 040 – set 47,549 rubles, i.e. the entire amount of personal income tax calculated based on the results of 9 months;
• If, when filling out lines 025; 045; 050; 080; 090 there is no data, since dividends were not accrued, as in our case, then they are not filled with dashes, 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)

• Page 070 – 47,549 rubles, i.e. the amount of tax withheld.

Lines 060 – 090 include the total amounts for all subsequent sections. Therefore, if you have several sheets when filling out, then this data is entered only on the first of them. On the remaining sheets, lines 060-090 are marked with dashes.

Important! If you pay wages for the current month during the same month, then ideally you will have the equality: line 040 = line 070. That is, how much personal income tax you calculated on employee income, so much you withheld. If part personal income tax amounts 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.

In Section 2 you now need to reflect the amounts by date. Please note that the following dates should be taken into account when paying salaries:

• The date of receipt of income (for the purposes of calculating personal income tax) is considered to be the last day of the month for which this salary is accrued, for example, January 31.
• The date of personal income tax withholding is the date actual payment money, and in our example this is February 5th.
• Date personal income tax payment The budget includes the day following the day the money is paid. In our example it will be February 6th.

Now we fill out each block of Section 2. In subsequent tax periods, the data is entered on an accrual basis.

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

As a result, after you fill out Section 2, the 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 of filling out the second page of 6-NDFL with sections 1 and 2

Fill out sections 1 and 2: If we pay wages next month

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

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

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

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

Now let’s move on to the final part of Section 1. Here you need to enter:

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

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

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

In Section 2 you now need to reflect the amounts by date. Dates here will be counted differently.

• The date of receipt of income for the purposes 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 personal income tax withholding is the date of actual payment of money. In order for employees to receive their salaries on October 10, they must be transferred to the bank a day earlier. It turns out that the date of personal income tax withholding 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 it will be October 10th.

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

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

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

On October 14, 2015, Russia approved a reporting form: calculation of personal income tax according to form 6NDFL, which was calculated and withheld from individuals in the reporting period. A declaration in the approved form is required to be completed and submitted to the Federal Tax Service for all tax agents (companies, organizations, enterprises and individual entrepreneurs).

Report on form 6-NDFL: submission regulations, structure

The report in form 6NDFL is submitted to the tax office quarterly. The deadline for submission is the last day of the month following the reporting month. If this date falls on a holiday, Saturday or Sunday, then the acceptable date for submitting the report is the next working day after the weekend or holiday.

In 2017, the calculation of the report must be submitted to the tax authority no later than:

• April 3, 2017 ( annual calculation for 2016),
• May 2, 2017 ( quarterly report for three months of 2017),
• thirty-first July 2017 (semi-annual report for 2017),
• October thirty-first, 2017 (report for nine months of 2017).

The report for 2017 should be submitted no later than April 2, 2018.

Violation of deadlines for submitting reports leads to sanctions from the outside tax authorities. The tax agent is punished with a fine of one thousand rubles for each overdue month, even if the delay was only one day.

Penalties are provided for incorrect registration and errors in the calculation of 6NDFL. For inaccuracies discovered by tax officials, you will have to pay a fine of five hundred rubles.

This report provides information not on a specific individual, but in general on accrued and transferred income tax for all individuals who received income in the organization.

• Petrova N.I. - within 10 months from the beginning of the year for 1 child 1,400 rubles x 10 months = 14,000 rubles
• Morozov E.N. - within 3 months from the beginning of the year for three children - ((1400 x 2)+ 3000) x 3 months. = 17,400 rub.
• During 2016, one employee was provided standard deduction as a disabled person: Sidorov A.V. - for 12 months from the beginning of the year, the deduction amounted to 500 x 12 months. = 6000 rubles.

In order to easily fill out section 2 of calculation 6 personal income tax for the fourth quarter. 2016, we will use the following auxiliary table. It reflects the amounts paid tax deductions, accrued and paid tax in the 4th quarter.

The table shows New Year gifts given to seven employees.

In 2016, these employees did not receive financial assistance or other gifts.

An example of filling out the second section of 6NDFL

Based on the information indicated in the table above, we will consider how to fill out section 2 6 of personal income tax:

First block:

• p. 100 - 09/30/2016 p. 130 - 300000;
• pp. 110 - 10.11.2016 pp. 140 - 58253;
• pp. 120 - 10/12/2016.

Second block:

• p. 100 - 10/20/2016 p. 130 - 24451.23;
• pp. 110 - 10/20/2016 pp. 140 - 3183;
• pp. 120 - 10/31/2016.

Third block:

• pp. 120 - 10/31/2016.

Fourth block:

• p. 100 - 10/25/2016 p. 130 - 40000;
• pp. 110 - 10.25.2016 pp. 140 - 5200;
• pp. 120 - 10/31/2016.

Fifth block:

• p. 100 - 10/31/2016 p. 130 - 317000;
• pp. 110 - 11.11.2016 pp. 140 - 60463;
• pp. 120 - 11/14/2016.

Sixth block:

• p. 100 - 11.11.2016 p. 130 - 37428.16;
• pp. 110 - 11.11.2016 pp. 140 - 4866;
• pp. 120 - 30.11.2016.

Seventh block:

• pp. 100 - November 30, 2016 pp. 130 - 32000;
• pp. 110 - 12/09/2016 pp. 140 - 6103;
• pp. 120 - 12/12/2016.

Eighth block:

• pp. 100 - 12/26/2016 pp. 130 - 5000;
• pp. 110 - 12/26/2016 pp. 140 - 650;
• pp. 120 - 12/27/2016.

Ninth block:

• p. 100 - 12/27/2016 p. 130 - 35000;
• pp. 110 - 12/27/2016 pp. 140 - 910;
• pp. 120 - 12/28/2016.

2 section 6 personal income tax: form, example of filling out a zero report

The 6NDFL report is required to be provided by tax agents: enterprises (organizations) and individual entrepreneurs paying remuneration for labor to individuals. If during the calendar year the individual entrepreneur or enterprise did not accrue and pay income to employees and did not conduct financial activities, then the zero calculation of form 6NDFL does not need to be submitted to the Federal Tax Service.

But if an organization or individual entrepreneur provides a zero calculation, then the Federal Tax Service is obliged to accept it.

Inspectors of the Federal Tax Service do not know that the organization or individual entrepreneur did not conduct financial activities in the reporting period and were not tax agents, and are expecting a calculation in form 6NDFL. If the report is not submitted within two weeks after the final submission deadline, then the Federal Tax Service has the right to block Bank account and impose penalties on an individual entrepreneur or organization that has not submitted a report.

To avoid troubles with the Federal Tax Service, the accountant has the right to provide a 6NDFL declaration (with empty values) or write an information letter to the Federal Tax Service.

A sample of a report prepared for submission with zero indicators is given below.

Sample letter to the Federal Tax Service about zero report can be seen below.

Filling out 6 personal income tax: algorithm of actions

To facilitate the work of filling out the second section of the 6NDFL calculation, you must:

1. Pick all money orders on payment of personal income tax in the reporting quarter.
2. Select all payment orders for transferring income to employees and cash orders upon issuance of income from the cash register, arrange them in chronological order.
3. Create an auxiliary table following the example described above
4. Fill out information for each type of income in the table according to the information given in the section: “How to fill out 6NDFL: lines 100-120.”
5. From the completed auxiliary table, take information for section 2 of calculation 6 of personal income tax.

Attention:

• Line 110 indicates the day on which the employee’s income was actually paid (even if the salary or other income was paid later than the date established by the Tax Code).
• Personal income tax is not withheld when paying an advance.
• Line 120 indicates the deadline for transferring tax to the budget by type of income, and not the actual date of transfer of income tax (even if the tax is transferred later than the date established by the Tax Code).
• In line 140 enter the amount of calculated income tax on income paid (if income tax is not listed in full or not listed at all, then the tax that should have been transferred is still entered).

Second section 6 personal income tax. Situation: impossible to withhold tax

How to fill out section 2 of section 6 of personal income tax when it is not possible to withhold income tax from an employee?

An individual received income in kind (for example, a gift), but in the future he has no cash payments.

The employer does not have the opportunity to withhold and transfer to the budget income tax on income issued in kind.

How to fill out section 2 of section 6 of personal income tax in this situation is indicated below:

• line 100 - day of issue of income in kind;
• p.110 - 0;
• p.120 - 0;
• line 130 - income in kind (amount);
• p.140 - 0.

The amount of unwithheld income is indicated in section one of the declaration on page 080.

Conclusion

Declaration 6 of personal income tax - a new report for accountants. When filling it out, a large number of questions arise; not all the nuances are considered and reflected in the recommendations given by the tax authorities. Explanations and clarifications on controversial issues are regularly given in official letters of the Federal Tax Service Russian Federation. No changes planned for 2017 reporting form and rules for filling it out. This article describes how to fill out section 2 of section 6 of personal income tax in the most common situations; the given algorithm for compiling the second section of the calculation is successfully used in practice.

Good luck in submitting your reports!

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

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

Calculation in form 6-NDFL is submitted to the Federal Tax Service based on the results of each quarter. The due date is no later than the last day of the month following the quarter. However, the due date annual reports according to personal income tax 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 (paragraph 3, paragraph 2, article 230 Tax Code RF).

If the deadline for submitting the 6-NDFL calculation falls on a weekend or a 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 the 4th quarter of 2017 must be sent to the Federal Tax Service no later than April 2, 2018 (this is a working Monday).

We recommend not to delay submitting the annual calculation for 2017 until April. In April, it will be necessary to prepare the 6-personal income tax calculation for the first quarter of 2018. It will need to be submitted to the Federal Tax Service no later than May 3, 2018.

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

All tax agents must submit an annual calculation in form 6-NDFL 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, to be employers (organizations and individual entrepreneurs) who pay income under employment contracts. Tax agents can also be considered as customers who pay remuneration to performers according to civil contracts.

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

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 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 August 1, 2016 No. BS-4-11/13984).

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

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

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 of 6-NDFL for the 4th quarter of 2017? Is it approved? new format, necessary for submitting the calculation to in electronic format? Questions of this kind always arise before submitting regular tax reports.

As of the time of preparation of this article (January 25, 2018), the new form for calculating 6-NDFL for filling out and submitting to the Federal Tax Service for the 4th quarter of 2017 has not been 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. No changes have been made to this form. You used it throughout 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 withheld personal income tax.”

It is already known for sure that in 2018, the tax authorities will 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 draft changes can be found here:

The Federal Tax Service has updated barcodes and introduced fields for legal successors who submit 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 using the previous 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, at the top of the title page you need to note the TIN, KPP and the abbreviated name of the organization (if there is no abbreviation, the full name). If you need to submit a settlement in relation to individuals who received payments from a separate division, then fill in the “separate” checkpoint. Individual entrepreneurs, lawyers and notaries only need to indicate their TIN.

In the “Adjustment number” line for the year, mark “000” if the annual calculation for 2017 is submitted for the first time. If an updated calculation is submitted, then the corresponding adjustment number (“001”, “002”, etc.) is reflected.

In the line “Submission period (code)”, enter 34 - this means that you are submitting the annual 6-NDFL for 2017. In the “Tax period (year)” column, 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 in the line “At location (accounting).” This code will show why you are submitting 6-NDFL here. Most tax agents reflect the following codes:

• 212 – when submitting a settlement at the place of registration of the organization;
• 213 – when submitting the calculation at the place of registration of the organization as the largest taxpayer;
• 220 – when submitting a settlement at the location of a separate division 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 6-NDFL calculation is signed by the tax agent himself or his legal representative (for example, individual entrepreneur or the head of the organization). You also need to indicate the last name, first name, patronymic of the tax agent (his legal representative);
• 2 – if the 6-NDFL calculation is signed by a representative by proxy. 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 6-NDFL calculation for the 4th quarter of 2017

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

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, 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 of 6-NDFL for the 4th quarter of 2017 should reflect the summary indicators from January 1 to December 31, 2017 inclusive. Take information to fill out from the registers tax accounting according to personal income tax.

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

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.

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). 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 need to pay attention to the dates of tax payments and withholding.

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 vacation pay and benefits paid in December 2017 in Section 2 of 6-NDFL for 2017. The deadline for transferring personal income tax for them is 01/09/2018.

Example of filling out 6-NDFL for the 4th quarter of 2017

Now let’s give an example of filling out the 6-NDFL calculation for 2017. It is compiled on the basis of official instructions for filling out the calculation.

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 on 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 allowance 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. total amount– 788,000 rubles, tax withheld from it – 101,504 rubles. A sample of filling out 6-NDFL for 2017 in such conditions may look like this:

Salaries for December 2017 were paid in December: how to reflect

The most controversial issues in relation to filling out 6-NDFL, these 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. How to show December accruals in the report so that tax authorities accept 6-NDFL the first time? Let's figure it out specific examples filling out 6-NDFD for the 4th quarter of 2017.a

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 calculated from personal income tax salaries– 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 the 4th quarter of 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 it falls deadline to pay personal income tax.

For wages for December 2017, which were paid before the New Year holidays, 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. 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 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 6-NDFL for the 4th quarter of 2017 with 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: salary for December was 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 the 4th quarter of 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 the 4th quarter of 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).

Keep in mind that the tax withholding date 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 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 in form 6-NDFL for the 4th quarter of 2017, since the deduction 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 the 4th quarter of 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 No. 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:

• 6-NDFL calculation filled out in this way will not pass format-logical control and will return with the error “the tax withholding date must not precede the actual payment date”;
• 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 reflect

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 the 4th quarter of 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 the 4th quarter of 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 the 4th quarter of 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 6-NDFL calculation 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 ABOUT DECEMBER SALARY IN JANUARY 2018

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 of the Tax Code will arrive in the 1st quarter of 2018, then you do not need to show income in section 2, even if you reflected it in section 1. So, for example, you do not need to include in section 2 6-NDFL for the 4th quarter of 2017 the December salary paid in January. Let's give an example.

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 6-NDFL for the 4th quarter of 2017.

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 6-NDFL for the 4th quarter of 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: there was a monthly bonus in December

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%).

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 (Letters of the Ministry of Finance dated October 23, 2017 N 03-04-06/69115, Federal Tax Service dated October 10, 2017 N GD-4-11/20374).

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 Section 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/, dated 10.10.2017 No. 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.

Show bonuses that were paid at different times in separate blocks.

Example: there was an annual bonus in December

On December 25, 2017, an order was issued to pay the bonus for 2017 - 1,500,000 rubles.

On December 27, 2017, the bonus was paid and transferred to the personal income tax budget - 195,000 rubles. (RUB 1,500,000 x 13%).

In 6-NDFL for the 4th quarter of 2017, these amounts are reflected as follows.

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 the calculation for the 4th quarter of 2017, do not record 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: payments under the agreement were in December and January

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 the 4th quarter of 2017, show vacation pay on lines 020, 040, 070 of section 1. In the report for the 1st 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, there is no need to show vacation pay paid in the last month of the quarter in section 2 if the last day of that month falls on a weekend. Include such vacation pay in section 2 of 6-NDFL for the next quarter. For example, vacation pay paid in December 2017 should not be included in section 2 of 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 No. BS-4-11/6420).

Example. 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 less than a 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, tax office also has the right to block the bank account of a 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).

Let us note that not only the organization, but also responsible employees (for example, a manager) can be held accountable. Official threatens administrative penalty from 300 to 500 rub. (Article 15.6 of the Administrative Code).

Entrepreneurs, lawyers, and notaries are not held administratively liable (Article 15.3 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 numbers.