Accounting info. Accounting info Filling out 1 personal income tax for six months

No later than July 31, 2017, accountants must submit tax calculations in Form 6-NDFL for the first half of the year. In the process of preparing these calculations, accountants have the following questions:

Salaries for June were not included in Section 2.

If the salary was accrued and paid on 06/30/2017, then the deadline for transferring tax on the paid salary is 07/03/2017. It is this date that will need to be reflected in line 120 of section 2. Such income and the tax on such income must be shown in the report for the nine months of 2017. The fact is that in section 2 of the calculation in form 6-NDFL, transactions are included in the period in which they are completed, that is, in the quarter in which the date reflected on line 120 falls. This position is adhered to by the Federal Tax Service of Russia in its numerous letters, for example in a letter dated December 15, 2016 No. BS-4-11/24063@.

Taking into account the situation described above, Section 2 of the 6-NDFL calculation for the nine months of 2017 will contain the following entry:

Even if an employee quits on June 30, 2017, and on that day he was paid wages and compensation for unused vacation, these payments will fall into section 2 of Calculation 6-NDFL for the nine months of 2017.

Instructions on the topic:

Sick leave accrued in June was not included in 6-NDFL

If temporary disability benefits were accrued, for example, on June 30, 2017, and paid on July 5, 2017, then such benefits and the personal income tax withheld from it will be reflected in both sections 1 and section 2 of the calculation in form 6-NDFL for the nine months of 2017 of the year. The thing is that the date of actual receipt of income for benefits is the date of payment. The Federal Tax Service has repeatedly reminded of this in its letters, for example in Letter dated January 25, 2017 No. BS-4-11/1249@.

Let us recall that for such income there is a special deadline for the transfer of withheld tax - the last day of the month of payment of income (withholding tax) (clause 6 of Article 226 of the Tax Code of the Russian Federation).

We wish you successful reporting!

For the 1st quarter of 2017 - no later than May 2 (the date was moved from April 30 due to a holiday);

Fines for 6-NDFL

The Tax Code of the Russian Federation provides for the following sanctions applied to tax agents for failure to provide/incorrectly provide calculations of personal income tax amounts in Form 6-NDFL:

tax agents who fail to submit a 6-NDFL calculation to the tax authority within the prescribed period are subject to liability in the form of a fine in the amount of 1,000 rubles for each full and partial month, starting from the day established for submitting the calculation (clause 1.2 of Article 126 of the Tax Code of the Russian Federation) ;
if the tax agent fails to submit the 6-NDFL calculation within 10 days after the expiration of the established period, the head of the tax authority may make a decision to suspend the tax agent’s operations on his bank accounts and transfers of his electronic funds (clause 3.2 of Article 76 of the Tax Code of the Russian Federation);
For submitting 6-NDFL calculations to the tax authority containing false information, a fine of 500 rubles is provided. for each unreliable document (Article 126.1 of the Tax Code of the Russian Federation). At the same time, a fine is applied only if errors lead to adverse consequences for the budget. If the tax agent independently identified errors and submitted updated documents to the tax authority (before the moment when the tax agent discovered the inaccuracy of the information), then the fine provided for in Art. 126.1. The Tax Code of the Russian Federation does not apply to a tax agent.

Example 1. On July 3, 2017, the taxpayer submitted a calculation in Form 6-NDFL for the first quarter of 2017 in violation of the established deadline (05/02/2017). In this case, the violation of the submission deadline is 2 full months (from 05/02/2017 to 07/03/2017). The fine will be 2000 rubles (2 months * 1000 rubles).

The sooner a tax agent identifies and corrects errors in 6-NDFL calculations, the fewer penalties he will have to pay. To do this, we recommend that you check the calculations submitted to the tax authorities.

Example 2. On July 25, 2017, the taxpayer submitted a calculation in accordance with Form 6-NDFL for the first quarter of 2017 in violation of the established deadline. In this case, the violation of the submission deadline is 2 full months (from 05/02/2017 to 07/03/2017) and 1 incomplete month from 07/04/2017 to 07/25/2017. The fine will be 3,000 rubles (3 months * 1,000 rubles).

Where to submit 6-NDFL

First, you need to check whether the calculations have been submitted to the correct tax authorities.

6-NDFL calculations must be submitted to those tax authorities to which the tax was paid during the reporting (tax) period. For example, if a company paid personal income tax to the budget at the location of the parent organization and each separate division, then the number of calculations should correspond to the number of separate divisions + 1. If the company submitted by mistake one summary report at the location of the parent organization, then it is necessary:

provide an updated calculation at the location of the parent organization, excluding data on separate divisions;
provide calculations at the location of separate units. These calculations will be primary, so you will have to pay a fine for late submission of the calculation (according to Article 126 of the Tax Code of the Russian Federation).

Letter of the Federal Tax Service of Russia dated August 12, 2016 N GD-4-11/14772:

If there is an error in the 6-NDFL regarding the indication of the checkpoint or OKTMO, then it is necessary to submit two calculations to the tax authority in the 6-NDFL form:

- updated calculation indicating the same checkpoints or OKTMO and zero indicators (to “reset” the charges on the card);

- primary calculation indicating the correct checkpoints and / or OKTMO.

If the calculation with the correct checkpoint and/or OKTMO is submitted after the deadline, then the sanctions provided for in clause 1.2 of Art. 126 of the Tax Code of the Russian Federation do not apply.

Section 2 6-NDFL: dates

Secondly, you should check the dates indicated in section 2 of the calculation. Let us remind you that section 1 indicates aggregated data from the beginning of the year (total income paid, total tax withheld, etc.), and section 2 reflects information on the payment of tax to the budget for the last reporting quarter in the context of payment orders. At the same time, section 2 indicates the dates of payment of income, tax withholding and the deadline for paying the tax (not the actual date of payment!).

Line 100 is the date of actual receipt of income, for example:

date of receipt of salary - the last day of the month for which it was accrued, or the last day of work in the month of dismissal.
for vacation pay and disability benefits - the day they are paid.
for excess daily allowances - the last day of the month in which the advance report is approved.

Line 110 - tax withholding date, for example:

Salary tax - the day the salary is paid for the second half of the month;
Tax on sick leave and vacation pay - the day of their payment;
Tax upon dismissal from salary and vacation compensation - the day of their payment;
For excess daily allowances, income in kind, material benefits - the day of payment of the nearest income from which it is possible to deduct, for example, wages.

Line 120 - tax payment deadline, for example:

Personal income tax withheld from wages is the day following the day of payment of wages for the second half of the month;
Personal income tax on sick leave and vacation pay - the last day of the month in which these vacation pay or benefits were paid;
for other types of income, tax is the day following the day of payment of income from which personal income tax is withheld.

If line 120 of Section 2 indicates a date earlier than the tax actually paid to the budget, the tax authority will charge penalties (Article 75 of the Tax Code of the Russian Federation) and a fine (Article 123 of the Tax Code of the Russian Federation) for late payment of tax. Indicating the payment deadline in line 120 not in accordance with the filling procedure may result in a fine under Art. 126.1. Tax Code of the Russian Federation.

In order to check yourself for the risk of accrual of penalties and fines for late payment of tax, you should check the completed calculation with the payments reflected in the KRSB. It is advisable to carry out such reconciliation regularly before submitting the calculation to the tax authority.

Reconciliation with other statements

It is important to reconcile with reporting on insurance premiums (by tax base, by place of payment). In their practice, tax authorities compare the data presented in calculations in Form 6-NDFL with reporting on insurance premiums, because since 01/01/2017, tax authorities administer insurance contributions to extra-budgetary funds.

We recommend that you independently compare the data included in the reporting. Identified discrepancies must be explainable. The discrepancy, in particular, may be amounts that are subject to personal income tax, but are not the basis for calculating insurance premiums (for example, dividends).

Data from 2-NDFL

In addition, you should check whether the data corresponds to the data for 2-NDFL.

In relation to individuals whose income is reflected in the calculation for the period, the tax agent must be prepared to draw up income certificates in Form 2-NDFL, so it is worth checking in advance whether there is sufficient up-to-date information about the passport data and registration address of individuals.

Arithmetic

Of course, you should trust the arithmetic.

In particular, it is worth checking the formula: (p.020 - p.030) / 100 x p.010 = p.040. A discrepancy due to an error of up to 1 ruble for each individual is acceptable, because The personal income tax amount of each individual is rounded to whole rubles.

Payments at the period boundary

We advise you to check the reflection of payments made at the border of periods. Questions often arise regarding such payments.

For example, if the salary for December 2016 was paid in January 2017, then in the calculation for the 1st quarter of 2017, the salary will not be reflected in line 020, but the withheld tax must be taken into account in line 070 of the calculation for the 1st quarter of 2017.

For employee payments made on the last business day of December 2016 (30 December), please note the following. December 31st was a day off. In this case, the tax withholding date is December 30 (line 110), the tax payment deadline is the next business day - this is 01/09/2017, taking into account the transfer rules of clause 7 of Art. 6.1 Tax Code of the Russian Federation (line 120).

At the same time, the tax authorities in their requirements indicate the need to make adjustments to the calculations for 2016 and the 1st quarter of 2017, filled out in the specified manner. There is no need to adjust the calculations. In response to the request of the tax authority, you can refer to Letter of the Federal Tax Service of Russia dated March 13, 2017 N BS-4-11/4440@.

Be careful, this magazine material is current as of 02/28/2018

The order by which the Federal Tax Service of Russia made changes to the 6-NDFL calculation form and the procedure for filling it out was published on January 25 and comes into force on March 25, 2018. It says that the new form will be used for reporting for 2017. This means that in order to submit it no later than April 2, 2018, we must fill out a new form (Order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/18).

Based on Article 226 and paragraph 2 of Article 226.1 of the Tax Code of the Russian Federation, tax agents for personal income tax are organizations and entrepreneurs paying cash and non-monetary income to individuals - tax residents of the Russian Federation and non-residents.

All tax agents for personal income tax are required to submit a calculation at the place of their registration in form 6-NDFL, approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@ (clause 2 of article 230 of the Tax Code of the Russian Federation). Calculations are submitted for the first quarter (as of March 31), for six months (as of June 30), for nine months (as of September 30), and for the year (as of December 31).

The calculation should be submitted:

for the first quarter, half a year, nine months - no later than the last day of the month following the expired period;

Moreover, if the last day of the deadline falls on a weekend or holiday, then the end of the deadline for submitting the calculation is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

In 2018, you need to submit Form 6-NDFL:

for 2017 - no later than 04/02/2018;

for the first quarter of 2018 - no later than 04/30/2018;

for the first half of 2018 - no later than 07/31/2018;

for nine months of 2018 - no later than 10/31/2018.

Information for filling out the calculation must be taken from the tax accounting registers for personal income tax (clause 2.1 of the Procedure approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450).

What changed

The main amendments are related to the reporting of the legal successor of the reorganized company - the tax agent. This is due to the adoption of the Federal Law of October 27. 2017 No. 335-FZ, which established that from January 1, 2018, the successor organization submits a 6-NDFL calculation if the reorganized organization itself has not reported.

In this regard, new columns appeared on the title page of the calculation:

form of reorganization (liquidation) code;
TIN/KPP of the reorganized organization.

They need to be filled out if 6-NDFL for the reorganized company is represented by its legal successor at its location, when the reorganized company itself did not have time to submit the payment before the completion of the reorganization (clause 5 of Article 230 of the Tax Code of the Russian Federation). And also when filling out updated calculations for earlier periods of activity of the reorganized company.

Also on the title page the barcode was replaced: “15202024” instead of “15201027”.

The changes also affected the procedure for filling out the 6-NDFL calculation:

in the column “TIN/KPP of the reorganized organization,” the TIN and KPP that were assigned to the reorganized (i.e., no longer operating) organization at its location (at the location of its separate division) are indicated;

the TIN and KPP of the legal successor should be indicated at the top of the title page;

in the column “at location (accounting)” indicate code 215 or 216 (if the successor company is the largest taxpayer);

in the “Tax Agent” detail write the name of the reorganized organization (its separate division).

In the column “Form of reorganization (liquidation)” a code is entered in accordance with the list included in the procedure for filling out the calculation. This list is contained in the new Appendix No. 4.

For the largest taxpayers, the TIN and KPP at the location of the organization are indicated according to the certificate of registration with the tax office at the location (5th and 6th category of KPP - “01”).

If a tax agent (organization or individual entrepreneur) submits 6-NDFL for 2017 according to the new form in 2018 for himself, and not for his predecessor - a reorganized company, then dashes are entered in the column “TIN/KPP of the reorganized organization”.

The codes for places where calculations are submitted have also changed (there are now 11 instead of 8) (see table below). A new code 124 has appeared “At the place of residence of the member (head) of the peasant (farm) enterprise.” And instead of code 212 “At the place of registration of the Russian organization,” three new codes have been introduced:

214 “At the location of a Russian organization that is not the largest taxpayer”

215 “At the location of the successor who is not the largest taxpayer”;

216 “At the place of registration of the legal successor, who is the largest taxpayer.”

Codes for places where calculations are submitted

	Name
	At the place of residence of the individual entrepreneur
	At the place of residence of the member (head) of the peasant (farm) enterprise
	At the lawyer’s place of residence
	At the notary's place of residence
	At the place of registration as the largest taxpayer
	At the location of the Russian organization that is not the largest taxpayer
	At the location of the legal successor who is not the largest taxpayer
	At the place of registration of the legal successor, who is the largest taxpayer
	At the location of a separate division of the Russian organization
	At the place of activity of the individual entrepreneur
	At the location of a separate division of a foreign organization in the Russian Federation

The composition of the calculation has not changed.

What to consider when filling out form 6-NDFL

The calculation of 6-NDFL is made on an accrual basis for the first quarter, for six months, for nine months and for the year. The data is taken from tax registers (clause 1 of article 230 of the Tax Code of the Russian Federation, clause 1.1 of the Procedure for filling out 6-NDFL).

Note!

The absence of tax registers for personal income tax is a gross violation of the rules for accounting for income and expenses, which is punishable by a fine under Article 120 of the Tax Code of the Russian Federation (clause 2 of the letter of the Federal Tax Service of Russia dated December 29, 2012 No. AS-4-2/22690).

If a Russian organization or individual entrepreneur does not pay income to individuals, then it is not necessary to submit a “zero” calculation in Form 6-NDFL (letter of the Federal Tax Service of Russia dated May 4, 2016 No. BS-4-11/7928). The same position is expressed in relation to separate divisions in the letter of the Federal Tax Service of Russia dated March 23. 2016 No. BS-4-11/4901. So, if a separate division of the organization does not pay income to individuals, then there is no need to submit a “zero” calculation of 6-NDFL for this division. Officials noted that the obligation to submit 6-NDFL calculations at the place of registration arises for organizations if they are recognized as tax agents in accordance with Article 226 and paragraph 2 of Article 226.1 of the Tax Code of the Russian Federation.

If income is received by an employee of an organization that is a tax resident of Russia from sources outside our country, then in relation to such income the employing organization is not a tax agent. Such income does not need to be reflected in the calculation using Form 6-NDFL (letter of the Federal Tax Service of Russia dated March 27, 2017 No. BS-4-11/5602@).

Composition of form 6-NDFL and general procedure for filling it out

The calculation consists of sections, each of which is required to be completed:

Title page;

Section 1 “Generalized indicators”;

Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

Reporting must be submitted in electronic form using TKS. If the number of individuals who received income in the tax period is up to 25 people, employers can submit this calculation of tax amounts on paper.

When filling out the Calculation form it is not allowed:

correcting errors by corrective or other similar means;

double-sided printing on paper;

fastening sheets, leading to damage to paper.

When filling out the Calculation form, black, purple or blue ink must be used.

When filling out the calculation on paper, it is allowed that there is no framing of the acquaintances and no dashes for unfilled acquaintances. The location and size of the attribute values should not change. Signs are printed in Courier New font with a height of 16 - 18 points.

Current

If there is no value for the total indicators, zero (“0”) is indicated.

For decimal fractions, two fields are used, separated by a period. The first field corresponds to the integer part of the decimal fraction, the second - to the fractional part of the decimal fraction.

If to indicate any indicator it is not necessary to fill out all the information in the corresponding field, a dash is placed in the unfilled fields. For example, when indicating a ten-digit TIN of an organization in a field of twelve acquaintances, the indicator is filled in from left to right, starting from the first acquaintance, in the last two acquaintances a dash is placed: “TIN 5024002119--”. Fractional numeric indicators are filled in similarly: “1234356--------.50”.

The Calculation form is filled out for each OKTMO separately.

On each page of the Calculation, in the field “I confirm the accuracy and completeness of the information specified on this page,” the date of signing and the signature are entered.

Title page

The TIN and KPP of the organization (entrepreneur or other person engaged in private practice and recognized as a tax agent - lawyer, notary, etc.) are affixed on the title page. If the form is submitted to a separate subdivision, the subdivision checkpoint is indicated. In the line “Tax agent” indicate the short or full name of the organization in accordance with the constituent documents (entrepreneurs - last name, first name, patronymic (if any) in full).

The calculation in form 6-NDFL is filled out by the tax agent separately for each separate division, regardless of the fact that the separate divisions are registered with the same tax authority (letter of the Federal Tax Service of Russia dated December 28, 2015 No. BS-4-11/23129@). The calculation in respect of employees of these separate divisions must be submitted at the place of registration of such separate divisions, as well as in respect of individuals who received income under civil contracts, to the tax authority at the place of registration of the separate divisions that entered into such agreements.

On the line “Adjustment number” - when submitting the primary Calculation to the tax authority, “000” is entered; when submitting an updated calculation, if errors were found in the primary calculation or data on the amounts of income or tax were changed, the adjustment number (“001”, “002” is indicated) " and so on).

There are no reporting periods for personal income tax, so in the 6-personal income tax calculation there is a line “Submission period (code)”. To fill it out the following codes have been entered:

21 1st quarter

31st half of the year

33 nine months

51 1st quarter during reorganization (liquidation) of the organization

52nd half of the year during reorganization (liquidation) of the organization

53 9 months during reorganization (liquidation) of the organization

90 year during reorganization (liquidation) of the organization

Thus, in the calculation of 6-personal income tax for the first quarter, in the line “Submission period”, code “21” should be indicated. And if the company was reorganized (liquidated), for example, in February, then in the line “Representation period” you need to indicate code “51”. When calculating 6-personal income tax for the year, use the code “34”.

For the line “Tax period (year)” - the corresponding period (for example, 2017).

You also need to indicate the code of the tax authority at the place of registration of the tax agent to which the Calculation is submitted:

for an organization - inspection at their location;

for a separate unit - inspection of the location of the unit;

for an individual entrepreneur - at the place of residence or at the place of registration in connection with the implementation of activities on UTII or PSN (clause 2 of Article 230 of the Tax Code of the Russian Federation).

In the line “At location (accounting) (code)” enter the code of the place of submission of the Calculation by the tax agent (see table).

In addition, on the title page you must also indicate the OKTMO code and contact phone number.

The calculation must be completed separately for each OKTMO code. Their list is established by the All-Russian Classifier of Municipal Territories OK 033-2013 (approved by order of Rosstandart dated June 14, 2013 No. 159-st).

If income is paid by both the parent company and a separate division, you need to fill out two calculations with different OKTMO codes and submit them to two tax inspectorates - according to the codes.

Individual entrepreneurs indicate the OKTMO code at the place of residence or at the place of registration in connection with the implementation of activities on UTII and PSN (clause 1.10 of the Procedure for filling out 6-NDFL).

In a letter from the Federal Tax Service of Russia dated 12.08. 2016 No. GD-4-11/14772 explains how to correct an error in 6-NDFL regarding the indication of checkpoint or OKTMO. You need to submit two calculations to the tax authority using Form 6-NDFL:

updated calculation indicating the same checkpoints or OKTMO and zero indicators (to “reset” the charges in the budget settlement card);

initial calculation indicating the correct checkpoints and / or OKTMO.

Updated calculation

The updated calculation must be submitted (clause 6 of Article 81 of the Tax Code of the Russian Federation):

if the fact of non-reflection or incomplete reflection of information is revealed;

if errors are identified that lead to an underestimation or overestimation of the amount of tax to be transferred.

On the title page the tax agent must indicate:

when submitting the primary calculation – the value “000”;

when submitting an updated calculation - the adjustment number (value “001”, “002”, etc.).

Thus, a “clarification” is submitted if the tax agent discovers that he did not reflect any information in the initial calculation or made an error that led to an understatement or overstatement of the tax amount (letter of the Federal Tax Service of Russia dated December 15, 2016 No. BS-4 -11/24065@).

For example, if the September salary was issued to employees on September 30, then in the calculation of 6-NDFL for 9 months this operation should be indicated only in section 1. In section 2 this payment should be reflected when filling out the annual calculation. Since the deadline for transferring the tax withheld from the September salary comes in October. That is, it falls on a different reporting period.

Since the reflection of salary payment transactions for September in the calculation of 6-NDFL for nine months did not lead to an underestimation or overestimation of the amount of tax to be transferred, there is no need to submit an updated calculation for this period. In addition, since information about the September salary is already reflected in the calculation of 6-NDFL for 9 months, it is not necessary to re-indicate them in the calculation of 6-NDFL for the reporting year.

If, when filling out the calculation in Form 6-NDFL, an error was made regarding the indication of the checkpoint or OKTMO, then in order to correct it, the tax agent must submit two calculations to the tax authority at the place of registration (letter of the Federal Tax Service of Russia dated August 12, 2016 No. GD-4-11/14772 @). Namely:

updated calculation with an incorrect checkpoint or OKTMO (the one that was indicated in the originally submitted calculation). In this case, the indicators of all sections must be zero;

initial calculation indicating the correct checkpoint or OKTMO.

Additionally, the department reports that if the initial calculation with the correct CAT or OKTMO codes is sent to the tax office after the deadline established by the Tax Code for submitting the calculation, then inspectors will not issue a fine for such an offense.

In addition, in order to reliably formulate the state of settlements with the budget (in the event that the KRSB data changes after submitting “clarifications” indicating the correct OKTMO and KPP), you can submit an application for clarification of erroneously filled in details of settlement documents in accordance with paragraph 7 of Article 45 of the Tax Code.

Section 1 “Generalized indicators”

Section 1 indicates the amounts of accrued income, calculated and withheld tax, aggregated for all individuals, on an accrual basis from the beginning of the tax period at the appropriate tax rate.

If the employer paid individuals during the tax period (presentation period) income taxed at different rates, section 1, with the exception of lines 060 - 090, is completed for each tax rate.

If the indicators of the corresponding lines of Section 1 cannot be placed on one page, then the required number of pages is filled in.

The totals for all rates on lines 060 - 090 are filled out on the first page of Section 1.

On line 010 you need to indicate the appropriate tax rate using which the tax amounts are calculated.

Line 020 is the cumulative amount of accrued income for all individuals from the beginning of the tax period. This line indicates all income, the date of receipt of which falls within the period of submission of the calculation. For example, if this is the first quarter, then you should indicate the entire salary accrued for January - March, including part of the salary for March paid in April (clause 2 of article 223 of the Tax Code of the Russian Federation, letter of the Federal Tax Service dated March 18, 2016 No. BS-4-11 /4538@, dated 02/25/2016 No. BS-4-11/3058@).

If temporary disability benefits are accrued in one reporting period and paid in another, then both the amount of income (line 020) and the amount of personal income tax calculated from it (line 040) must be reflected in the report prepared for the period in which the period falls benefit payments. This clarification was given in a letter from the Federal Tax Service of Russia dated 01.08. 2016 No. BS-4-11/13984. Let us remind you that for personal income tax purposes, the date of receipt of cash income (including income in the form of temporary disability benefits) is considered the day of its payment.

On line 025 - the amount of accrued income in the form of dividends generalized for all individuals on an accrual basis from the beginning of the tax period.

On line 030 - the sum of tax deductions generalized for all individuals, reducing income subject to taxation, on an accrual basis from the beginning of the tax period. If the amount of personal income tax deductions provided to an employee exceeds his accrued salary, line 030 “Amount of tax deductions” indicates only the offset amount of the deduction, which is equal to the amount of accrued income indicated on line 020 (letter of the Federal Tax Service of Russia dated 05.08.2016 No. BS-4-11 /14373).

On line 040 - the amount of calculated tax summarized for all individuals on an accrual basis from the beginning of the tax period at the appropriate rate. This amount is calculated as follows: (total income (line 020) – total deduction (line 030) x personal income tax rate (line 010).

On line 045 - the amount of calculated tax on income in the form of dividends, aggregated for all individuals, on an accrual basis from the beginning of the tax period.

On line 050 - the amount of fixed advance payments generalized for all foreign employees working under patents, accepted to reduce the amount of calculated tax from the beginning of the tax period.

On line 060, indicate the total number of individuals who received taxable income during the tax period. In case of dismissal and hiring of the same individual during the same tax period, the number of individuals is not adjusted.

The following is taken into account as one person: a person who received income under different contracts during one period; a person who has received income subject to personal income tax at different rates.

On line 070 - the total amount of tax withheld on an accrual basis from the beginning of the tax period.

On line 080 - the total amount of tax not withheld by the tax agent, cumulatively from the beginning of the tax period (for example, in the case when an individual receives income in kind or in the form of material benefits). The total amount of personal income tax not withheld by the tax agent from this income is reflected in line 080 if there is no other income in cash (letter of the Federal Tax Service of the Russian Federation dated July 19, 2016 No. BS-4-11/12975@).

Note!

If it is impossible to withhold the calculated amount of tax from the taxpayer during the tax period, the tax agent is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to notify the taxpayer and the tax authority at the place of his registration in writing about the impossibility of withholding the tax, about the amounts of income from which tax has not been withheld and the amount of tax not withheld.

On line 090 - the total amount of tax returned by the tax agent, cumulatively from the beginning of the tax period.

Section 2 “Dates and amounts of income actually received and withheld personal income tax”

Section 2 indicates the dates of actual receipt of income by individuals and withholding of tax, the deadlines for transferring tax and the amounts of income actually received and withheld tax generalized for all individuals.

This section should reflect:

on line 100 - the date of actual receipt of income reflected on line 130.

on line 110 - the date of tax withholding on the amount of income actually received reflected on line 130.

on line 120 - the date no later than which the tax amount must be transferred.

on line 130 - the generalized amount of income actually received (without deduction of personal income tax) on the date indicated in line 100. This amount includes the advance paid in the middle of the month;

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

Date of actual receipt of income

The date of actual receipt of income is the date on which income is subject to inclusion in the personal income tax base. It depends on the type of income.

When receiving income in the form of wages, the date of actual receipt by the employee of such income is recognized as the last day of the month for which the income was accrued to him, regardless of whether the specified date falls on a weekend or a non-working holiday (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3 -11/2169@).

The date of actual receipt of income is also determined (Article 223 of the Tax Code of the Russian Federation):

as the day of payment of income, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties - when receiving income in cash;

as the last working day for which income is accrued upon dismissal before the end of the month;

as the day of transfer of income in kind - when receiving income in kind;

as the day of acquisition of goods (works, services), securities - when receiving income in the form of material benefits. If payment for acquired securities is made after the transfer of ownership of these securities to the taxpayer, the date of actual receipt of income is determined as the day the corresponding payment is made to pay for the cost of the acquired securities;

as the day of offset of similar counterclaims;

as the day when a bad debt is written off in accordance with the established procedure from the balance sheet of an organization that is an interdependent entity in relation to the taxpayer;

as the last day of the month in which the advance report is approved after the employee returns from a business trip;

as the last day of each month during the period for which borrowed (credit) funds were provided, upon receipt of income in the form of material benefits obtained from savings on interest when receiving borrowed (credit) funds.

As you can see, special deadlines are established for wages (the last day of the month or the day of dismissal) and for material benefits from borrowed funds and for travel expenses (the last day of the month).

For all other income, the date of actual receipt of income is the day it is paid. This means that with each payment of such income, the agent has the obligation to calculate, withhold personal income tax, and transfer it to the budget the next day.

So, you need to withhold personal income tax on the day you actually receive income. The date of actual receipt of income in the form of bonuses, which are an integral part of wages, is recognized as the last day of the month for which the bonus was accrued. Income in the form of other bonuses is considered actually received on the day of payment. This was indicated by the Russian Ministry of Finance in a letter dated April 4, 2017 No. 03-04-07/19708, which the Federal Tax Service of Russia included as an attachment to its letter dated April 11. 2017 No. BS-4-11/6836@ was sent to lower tax authorities for use in their work.

The date of actual receipt of income (line 100) for the salary of a dismissed employee is the day of dismissal. On the same day, the employer is obliged to pay all amounts due to him (Article 140 of the Labor Code of the Russian Federation). If the employee did not work on the day of dismissal, then all the money must be paid to him no later than the next day after the dismissed person submits demands for payment. When these amounts are paid, personal income tax is withheld. When filling out section 2 of the calculation, line 110 should include the date on which payments were made. The tax payment deadline (line 120) is the next day after the date from line 110 (or the next business day if the payment deadline falls on a weekend).

Current

The new personal income tax reporting requires maintaining detailed records of income by type (salary, vacation pay, sick leave, etc.), by payment dates and the amount of personal income tax withheld from each payment. This will allow you to fill out 6-NDFL with reliable data.

The date of actual receipt of income is indicated on line 100 of section 2 of the calculation. Since 2016, personal income tax has been calculated on an accrual basis as of the date of actual receipt of income (and not based on the results of each month) (clause 3 of Article 226 of the Tax Code of the Russian Federation).

Please note that Form 6-NDFL does not receive information from payment orders. Line 140 of the calculation indicates the amount of tax withheld, and it does not matter what amount is then transferred to the budget.

Deadlines for personal income tax payment

In line 120 we enter the deadline for personal income tax payment - the date no later than which personal income tax must be paid by law. Most often this is the date following the date on line 110.

Personal income tax on temporary disability benefits (including benefits for caring for a sick child) and vacation pay must be transferred no later than the last day of the month in which they were paid. This means that the end of the month indicated on line 110 is entered on line 120.

This rule also applies in the case when leave is granted to an employee with subsequent dismissal (letter of the Federal Tax Service of Russia dated May 11, 2016 No. BS-3-11/2094@). For example, if vacation pay was paid to an employee on March 15, 2017, then section 2 of the 6-NDFL calculation for the first quarter had to be filled out as follows:

on line 100 “Date of actual receipt of income” - 03/15/2017;

on line 110 “Tax withholding date” - 03/15/2017;

on line 120 “Tax payment deadline” - 03/31/2017;

on lines 130 “Amount of income actually received” and 140 “Amount of tax withheld” - the corresponding total indicators.

If the payment deadline falls on a weekend or holiday, it is shifted to the next working day after the weekend (letter of the Federal Tax Service of Russia dated May 11, 2016 No. BS-4-11/8312). For example, vacation pay for January 2017 was paid on January 14. The personal income tax payment deadline (January 31) fell on Sunday. This means that in section 2 of the 6-NDFL calculation, this operation had to be reflected as follows:

on line 100 “Date of actual receipt of income” - 01/13/2016;

on line 110 “Date of tax withholding” - 01/13/2016;

on line 120 “Tax payment deadline” - 02/01/2017 (taking into account paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation).

The tax service independently verifies the data on personal income tax withheld by the tax agent with his payment card for each payment deadline from section 2.

If for different types of income that have the same date of actual receipt, there are different deadlines for tax remittance, then lines 100 - 140 are filled in for each tax remittance deadline separately.

Difficult questions about filling out form 6-NDFL

Let's consider some complex issues of filling out the 6-NDFL calculation, based on explanations from officials.

The beginning and end of the operation occur in different reporting periods (level 2)

The Federal Tax Service of Russia in its letters dated 12.02. 2016 No. BS-3-11/553@, dated 25.02. 2016 No. BS-4-11/3058@, dated March 15. 2016 No. BS-4-11/4222@ explained the nuances of filling out the calculation. Form 6-NDFL is filled out on the reporting date, respectively, on March 31, June 30, September 30, December 31 of the corresponding tax period. Section 2 of the calculation in Form 6-NDFL for the corresponding reporting period reflects those transactions that were carried out over the last three months of this reporting period. If a tax agent performs an operation in one reporting period and completes it in another period, then this operation is reflected in the reporting period in which it was completed.

Thus, if employees’ wages for March 2017 were paid, for example, on 04/05/2017, and personal income tax was transferred on 04/06/2017, then the transaction is reflected in section 1 of form 6-NDFL for the first quarter of 2017, while the tax agent has the right not reflect the transaction in section 2 for the first quarter of 2017. This operation will be reflected in the direct payment of wages to employees in the calculation using Form 6-NDFL for the first half of 2017:

line 100 indicates 03/31/2017;

on line 110 - 04/05/2017;

on line 120 - 04/06/2017;

Consider operations that began in one calendar year and were completed in another calendar year. For example, wages accrued for December 2017 were paid on January 9, 2018. The amount of personal income tax from this salary is reflected in the calculation of 6-personal income tax for 2016 only on line 040 and is not reflected on lines 070 and 080. At the same time, December personal income tax should be reflected in the calculation for the first quarter of 2018 as follows (letter of the Federal Tax Service of Russia dated November 29. 2016 No. BS-4-11/22677@):

on line 070 of section 1;

line 100 indicates 12/31/2017;

on line 110 - 01/09/2018;

on line 120 - 01/10/2018;

on lines 130 and 140 - the corresponding total indicators.

Current

If the organization paid dividends to employees only in the second quarter (there were no payments to individuals in the first quarter), then the calculation in Form No. 6-NDFL must be submitted for six months, nine months and a year. This is how the Federal Tax Service of Russia explained in its letter dated March 23. 2016 No. BS-4-11/4958. Tax authorities also noted that if there are no payments in favor of individuals in the third and fourth quarters, then when drawing up calculations for nine months and a year, the tax agent must fill out only section 1, and section 2 calculations in this case are not filled out.

So, let us recall the general rule: if a tax agent carries out an operation in one period and completes it in another period, then in the 6-NDFL calculation the operation is reflected in the period in which it was completed. The moment of completion of the operation refers to the period in which the deadline for the transfer of personal income tax occurs (clause 6 of Article 226, clause 9 of Article 226.1 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated January 25, 2017 No. BS-4-11/1250@).

The date of actual receipt of income in the form of wages is recognized as the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated November 13, 2015 No. BS-4-11/19829). The calculated personal income tax on income in the form of wages should be withheld upon its actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 01.02.2016 No. 03-04-06/4321). And the salary tax must be transferred to the budget no later than the day following the day of its payment (clause 6 of Article 226 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated January 20, 2016 No. BS-4-11/546@).

In a letter dated January 27, 2017 No. BS-4-11/1373@, the Federal Tax Service of Russia explained how to reflect the recalculation of wages in the calculation of 6-NDFL in connection with the identification of arithmetic errors.

In the case of recalculation in January 2018 of wages for December 2017 due to the identification of arithmetic errors, the amount of wages taking into account the recalculation is reflected:

in section 1 of form 6-NDFL for 2017;

in section 2 of form 6-NDFL for the first quarter of 2018.

Payment of salary before the end of the month

Salaries are often issued before the end of the month. How can the situation with “early” wages be reflected in the 6-NDFL report?

This situation had to be considered by the Federal Tax Service of Russia in a letter dated March 24, 2016 No. BS-4-11/5106.

Article 223 of the Tax Code of the Russian Federation establishes that the date of actual receipt of wages is the last day of the month for which it was accrued. So, if employees’ salaries for January 2017 were paid on 01/25/2017, then in line 100 of section 2 of form 6-NDFL in this case for the salary for January 2017 should be entered 01/31/2017, for February - 02/28/2017, etc.

Thus, in section 2 of the calculation in form 6-NDFL for the first quarter of 2017, this operation is reflected as follows:

line 100 indicates 01/31/2017;

in line 110 - 01/25/2017;

in line 120 - 01/26/2017;

in lines 130 and 140 the corresponding total indicators are entered.

Vacation and sick leave

When filling out section 2 for sick leave and vacation pay, it does not matter when and for what period they were accrued. The only thing that matters is the date of payment. It should be entered in lines 100 and 110. In line 120 indicate the last day of the month (taking into account the transfer if it fell on a weekend), reflected in lines 100 and 110.

The Federal Tax Service of Russia, in a letter dated 04/05/2017 No. BS-4-11/6420@, reported how to fill out the 6-personal income tax calculation in a situation where vacation pay is accrued and paid at the end of one reporting (tax) period, and the deadline for personal income tax transfer occurs in another period .

Thus, vacation pay was paid to the employee on December 30, 2017. The deadline for transferring personal income tax in this case is January 9, 2018 (clause 6 of article 226, clause 7 of article 6.1 of the Tax Code of the Russian Federation). Regardless of the date of direct transfer of tax to the budget, this operation is reflected in lines 020, 040, 070 of section 1 of the 6-NDFL calculation for 2017.

In section 2 of the 6-NDFL calculation for the first quarter of 2018, the transaction in question is reflected as follows:

line 100 indicates 12/30/2017;

on line 110 - 12/30/2017;

on line 120 - 01/09/2018;

on lines 130 and 140 - the corresponding total indicators.

We similarly fill out the 6-NDFL calculation when paying sick leave (letter of the Federal Tax Service of Russia dated March 13, 2017 No. BS-4-11/4440@).

For example, an employee was paid temporary disability benefits on 12/09/2017, but the deadline for transferring personal income tax from the specified payment begins in another submission period, namely 01/09/2018 (in accordance with paragraph 6 of Article 226, paragraph 7 of Article 6.1 Tax Code of the Russian Federation). Regardless of the date of direct transfer of tax to the budget, this operation is reflected in lines 020, 040, 070 of section 1 of the 6-NDFL calculation for 2017.

In section 2 of the calculation for the first quarter of 2018, you need to reflect:

line 100 indicates 12/09/2017;

on line 110 - 12/09/2017;

on line 120 - 01/09/2018 (taking into account the provisions of clause 7 of article 6.1 of the Tax Code of the Russian Federation);

on lines 130 and 140 - the corresponding total indicators.

Holiday pay supplements

Federal Tax Service of Russia in a letter dated 16.08. 2017 No. ZN-4-11/16202@ clarified the issue of filling out forms 6-NDFL and 2-NDFL when paying a one-time supplement to annual leave along with vacation pay.

Such additional payments are not part of vacation pay, so in the calculation of 6-NDFL they must be reflected differently from vacation pay.

The date of actual receipt of income in the form of a one-time additional payment for annual leave is defined as the day of payment of income, including the transfer of income to bank accounts or, on his behalf, to the accounts of third parties - when income is received in cash (subclause 1, clause 1, art. 223 of the Tax Code of the Russian Federation).

In section 2 of the 6-NDFL calculation, line 100 indicates the date of actual receipt of income reflected in line 130. Line 110 indicates the date of deduction of personal income tax from the amount of income actually received.

On line 120 you need to indicate the date no later than which the tax amount must be transferred. The amounts of calculated and withheld personal income tax must be transferred no later than the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation).

In the certificate in Form 2-NDFL, the amount of a one-time additional payment for annual leave, which is paid along with vacation pay, is reflected under income code 4800.

Payment of income in kind

In a letter dated 28.03. 2016 No. BS-4-11/5278 The Federal Tax Service of Russia explained with an example how to reflect in the calculation an operation to pay income in kind. So, if this type of income is paid to the employee on 03/01/2017, then this operation is reflected in lines 020, 040, 080 of section 1 and lines 100 - 140 of section 2 of the calculation in form 6-NDFL for the first quarter of 2017. In section 2, this operation should be reflected as follows:

on line 100 “Date of actual receipt of income” is indicated as 03/01/2017;

on line 110 “Tax withholding date” - 03/01/2017;

on line 120 “Tax payment deadline” - 03/02/2017;

on line 130 “Amount of income actually received” - the corresponding amount;

on line 140 “Amount of tax withheld” - 0.

Let's consider another situation: on June 20, 2017, the organization gave a former employee a gift - a TV worth 10,000 rubles (income in kind). No other payments were made to this employee (letter of the Federal Tax Service of Russia dated November 16, 2016 No. BS-4-11/21695@).

In section 2 of the calculation in form 6-NDFL for the first half of 2017, this operation should be reflected as follows:

line 100 indicates 06/20/2017;

on lines 110, 120 - 00.00.0000;

on line 130 – 10,000;

on line 140 - 0.

Cash gifts and prizes

Income in the form of gifts received from the company, cash prizes worth no more than 4,000 rubles per calendar year are not subject to personal income tax and are not reflected in form 6-NDFL (clause 28 of article 217 of the Tax Code of the Russian Federation).

But the company must keep personalized records of such income (letter of the Ministry of Finance of Russia dated January 20, 2017 No. 03-04-06/2650, Federal Tax Service of Russia dated January 19, 2017 No. BS-4-11/787@). As soon as such income exceeds 4,000 rubles per calendar year, this will need to be reflected in form 6-NDFL.

The date of actual receipt of income in the form of a cash prize is the date of its payment (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

The calculated personal income tax on such income should be withheld upon its actual payment (clause 4 of article 226 of the Tax Code of the Russian Federation).

The tax must be transferred to the budget no later than the day following the day the money is paid to the individual (clause 6 of Article 226 of the Tax Code of the Russian Federation).

For example, on June 8, 2017, a company paid an employee who is a tax resident of the Russian Federation a cash gift in the amount of 7,000 rubles. Standard deductions are not claimed. In form 6-NDFL for the six months you need to generate the following indicators:

on line 020 - 3,000;

on line 040 - 390;

on line 070 - 390;

on line 100 - 06/08/2017;

on line 110 - 06/08/2017;

on line 120 - 06/09/2017;

on line 130 - 3,000;

on line 140 - 390.

Tax deductions

In a letter dated 20.06. 2016 No. BS-4-11/10956@ The Federal Tax Service of Russia explained the procedure for filling out the 6-NDFL calculation, taking into account the provision of property and standard tax deductions to the employee.

So, for example, if in March 2017 an employee was provided with a property tax deduction in the amount of 100,000 rubles for February 2017 and a salary for March was accrued in the amount of 100,000 rubles, on line 130 of section 2 of the calculation for the first quarter of 2017, you must indicate the full amount of income (excluding deductions), namely 100,000 rubles.

When an employee is presented with a standard tax deduction: for example, for February the employee is paid a salary of 10,000 rubles and is provided with a standard tax deduction in the amount of 1,400 rubles. The personal income tax amount will be: (10,000 rubles – 1,400 rubles) × 13% = 1,118 rubles. When filling out form 6-NDFL for the first quarter of 2017:

on line 020 - 10,000;

on line 030 - 1400;

on line 040 - 1118;

on line 070 - 1118;

on lines 100 - 120 - corresponding dates;

on line 130 - 10,000;

on line 140 - 1118.

How to fill out the 6-NDFL calculation if in April the employer provided the employee with a property deduction from the beginning of the calendar year. Federal Tax Service of Russia in a letter dated 12.04. 2017 No. BS-4-11/6925 clarified the following.

In April 2017, the employee received a refund of the amount of personal income tax withheld from the beginning of the year, based on a notification confirming the right to a property tax deduction. In this case, the operation must be reflected on lines 030 and 090 of section 1 of the 6-NDFL calculation for the first half of 2017. In this case, the value of line 070 is not reduced by the amount of personal income tax to be refunded.

There is no need to submit an updated calculation in Form 6-NDFL for the first quarter of 2017.

Recalculation of vacation pay

The tax agent returned to the employee the overpayment of personal income tax that arose as a result of the recalculation of vacation pay. The Federal Tax Service explained how to reflect this operation in the calculation of 6-NDFL in its letter dated 13.10. 2016 No. BS-4-11/19483.

For example, an employee’s income for July, August and September 2017 amounted to 200,000 rubles. Personal income tax calculated from the salary for the third quarter is equal to 26,000 rubles. (RUB 200,000 x 13%). At the same time, 25,000 rubles were actually paid to the budget, since 1,000 rubles were returned to the employee as excessively withheld in the previous period.

In such a situation, section 2 of the 6-NDFL calculation for nine months is filled out as follows:

lines 100-120 indicate the corresponding dates;

on line 130 “Amount of income actually received” - 200,000;

on line 140 “Amount of tax withheld” - 26,000.

The amount of tax returned to the employee in the amount of 1000 rubles is reflected on line 090 of section 1 of the calculation for the same period.

Monthly bonus

The Federal Tax Service of Russia, in a letter dated October 10, 2017 No. GD-4-11/20374@, explained how to fill out Form 6-NDFL for bonus payments.

Thus, the date of actual receipt of income in the form of bonuses, which are an integral part of wages and paid in accordance with the employment contract, is recognized as the last day of the month for which the taxpayer was accrued the specified income (clause 2 of Article 223 of the Tax Code of the Russian Federation).

In this case, tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation).

For example, on the basis of an order dated July 15, 2017, an employee was paid a monthly bonus on July 21, 2017 based on work results for June 2017. This operation is reflected in section 2 of the calculation in form 6-NDFL for 9 months of 2017:

line 100 indicates 06/30/2017;

on line 110 - 07/21/2017;

on line 120 - 07/24/2017 (taking into account clause 7 of article 6.1 of the Tax Code of the Russian Federation);

Bonus based on performance results for the half-year

In the case of accrual and payment of bonuses to employees of an organization (one-time, quarterly, semi-annual, annual), which are an integral part of remuneration, the date of actual receipt of income is determined as the day of payment of income, including the transfer of income to the taxpayer’s bank accounts or on his behalf on third party accounts. Letter of the Federal Tax Service of Russia dated October 10, 2017 No. GD-4-11/20374@.

Note!

Article 223 of the Tax Code of the Russian Federation does not contain provisions allowing the date of receipt of income in the form of a bonus to be determined as the last day of the month on which the order to pay bonuses to employees is dated

Note.

End of cut 6

For example, on the basis of an order dated 08/05/2017, an employee was paid a bonus on 08/10/2017 based on the results of work for the first half of 2017. This operation is reflected in section 2 of the calculation in form 6-NDFL for 9 months of 2017:

on line 110 - 08/10/2017;

on line 120 - 08/11/2017;

on lines 130, 140 - the corresponding total indicators.

One-time bonus

Based on the order dated 08/05/2017, the employee was paid a one-time bonus on 08/10/2017 for the implementation of software in December 2016 - July 2017. This operation is reflected in section 2 of the calculation in form 6-NDFL for 9 months of 2017:

line 100 indicates 08/10/2017;

on line 110 - 08/10/2017;

on line 120 - 08/11/2017;

on lines 130, 140 - the corresponding total indicators.

Annual bonus

In a letter dated October 26, 2017 No. GD-4-11/217685, the Federal Tax Service of Russia explained how to reflect in the calculation of 6-NDFL the income received by an employee of an organization in the form of a bonus based on the results of work for the year.

According to paragraph 2 of Article 223 of the Tax Code of the Russian Federation, the date of actual receipt by the taxpayer of income in the form of wages is the last day of the month for which the taxpayer was accrued income for work duties performed in accordance with the employment agreement (contract).

However, tax officials noted that Article 223 of the Tax Code of the Russian Federation does not contain provisions allowing the date of receipt of income in the form of a bonus to be determined as the last day of the month on which the order to pay bonuses to employees is dated. That is, the date of issue of the order to pay employees an annual bonus does not matter.

Therefore, in the case of accrual and payment of annual bonuses to employees of an organization, the date of actual receipt of income in accordance with subparagraph 1 of paragraph 1 of Article 223 of the Tax Code is defined as the day of payment of income, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties .

Let us consider in more detail the reflection of this payment in the calculation of 6-NDFL.

So, if bonuses to employees of an organization based on the results of work for 2017 (payment order dated January 10, 2018) were paid on January 10, 2018, then in the calculation using Form 6-NDFL for the first quarter of 2018, the operation should be reflected as follows:

on lines 020, 040, 070 the corresponding total indicators are indicated;

on line 100 - 01/10/2018;

on line 110 - 01/10/2018;

on line 120 - 01/11/2018;

on lines 130, 140 - the corresponding total indicators.

Bonuses for dismissed employees

In a letter dated October 5, 2017 No. GD-4-11/20102@, the Federal Tax Service of Russia explained how to reflect bonuses paid to a dismissed employee in the calculation of 6-NDFL.

So, if the bonus is accrued based on the results of work for the month (during the period of validity of the employment contract before the termination of the employment relationship), then the date of actual receipt of this income will be considered the last day of work.

For example, the date of dismissal and final payment of the employee is 08/15/2017. Based on the order dated 08/31/2017, a monthly bonus was paid on 09/08/2017 based on the results of work for the month. The premium should be reflected in the calculation as follows:

line 100 indicates 08/14/2017;

on line 110 - 09/08/2017;

on line 120 - 09/11/2017 (September 9 and 10 are weekends, so the transfer deadline is postponed);

on lines 130, 140 - the corresponding total indicators.

If a former employee is paid one-time bonuses or bonuses based on the results of work for a quarter (year), then the date of actual receipt of income is the date of their payment (transfer to a bank account).

For example, a dismissed employee (date of dismissal - 01/15/2017) based on an order dated 02/25/2017 was paid a bonus on 02/27/2017 based on the results of work for 2016. This operation is reflected in section 2 of the 6-NDFL calculation for the first quarter of 2017:

line 100 indicates 02/27/2017;

on line 110 - 02/27/2017;

on line 120 - 02/28/2017;

on lines 130, 140 - the corresponding total indicators.

Financial assistance at the birth of a child

Based on paragraph 8 of Article 217 of the Tax Code of the Russian Federation, the amount of one-time payments (including in the form of financial assistance) made by employers to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child, paid during the first year after birth (adoption), are not subject to personal income tax, but not more than 50,000 rubles for each child.

In this regard, the Federal Tax Service of Russia, in a letter dated December 15, 2016 No. BS-4-11/24064@, explained the following.

The employer has the right not to reflect in the calculation using Form 6-NDFL the employee’s income in the form of one-time financial assistance at the birth of a child during the first year after birth in an amount not exceeding 50,000 rubles. If the amount of the specified income paid in the tax period exceeds 50,000 rubles, then this income must be reflected in the calculation.

Tax officials also noted that if an organization paying such financial assistance to an employee at the birth of a child reflected this income in the calculation in Form 6-NDFL, then the organization can reflect such income in information in Form 2-NDFL.

Refund of over-withheld personal income tax

The tax agent must return the personal income tax amounts excessively withheld from an individual’s income to the taxpayer. This operation must be reflected in the calculation of 6-NDFL for the period when the return was made.

Tax officials explained how to do this in a letter to the Federal Tax Service of Russia for the city of Moscow dated July 17. 2017 No. BS-4-11/13832@.

Let us recall the basic rules for the return by a tax agent of personal income tax that is excessively withheld from an individual’s income. They are established by Article 231 of the Tax Code of the Russian Federation:

there must be a written statement from the taxpayer;

the refund is made at the expense of upcoming payments both for this taxpayer and for other taxpayers from whose income the tax agent withholds tax;

the refund is made within three months from the date the tax agent receives the relevant application from the taxpayer;

if the amount of personal income tax to be transferred to the budget is not enough to return the tax within three months, the tax agent can contact his inspectorate for a refund of the overpayment. The period for contacting the inspectorate is 10 days from the date of receipt of the individual’s application.

Before the return of the personal income tax amount from the budget, the tax agent has the right to return this amount of tax to the individual at his own expense, tax officials indicated.

The total amount of personal income tax returned to taxpayers is reflected on line 090 of the 6-personal income tax calculation on an accrual basis from the beginning of the tax period. This procedure also applies to the refund of tax that was excessively withheld in previous tax periods.

If in 2017 the tax agent returns to the taxpayer the personal income tax that was excessively withheld from income received in previous tax periods, then this amount is indicated in line 090 of section 1 of the 6-personal income tax calculation for the corresponding period of 2017.

This operation is not reflected in section 2 of the calculation.

For this taxpayer, you need to draw up an updated certificate in Form 2-NDFL, reflecting in it the indicators obtained after recalculating the tax for the corresponding tax period. There is no need to prepare an updated calculation of 6-NDFL.

Excess daily allowance

Excess daily allowances are amounts that exceed the established limit, from which personal income tax is not paid. So, on the territory of Russia they are equal to 700 rubles / day, and outside the country - 2500 rubles / day. Daily allowances in excess of the standard are subject to personal income tax, therefore information about their amount and the withheld tax on them must be reflected in the calculation of 6-personal income tax.

Please note: the amount of income on line 020 must be indicated only to the extent that it exceeds the established limit.

The date of actual receipt of income for daily allowances subject to personal income tax is the last day of the month in which the advance report is approved after the employee returns from a business trip (clause 6, clause 1, article 223 of the Tax Code of the Russian Federation). This date must be indicated on line 100 “Date of actual receipt of income.”

The date of tax withholding (line 110) will be the date of actual payment of income from which personal income tax was withheld (clause 4 of Article 226 of the Tax Code of the Russian Federation). Please note that this date cannot be earlier than the last day of the month, because personal income tax cannot be withheld if income is not received. And since the income was received on the last day of the month, then personal income tax must be withheld for the next payment of income made on the last day of the month or later (letter of the Federal Tax Service of Russia dated April 29, 2016 No. BS-4-11/7893).

Reflection of excess daily allowance in the calculation of 6-NDFL

An employee of Aktiv LLC was on a business trip within the country for 4 days from May 22 to May 25, 2017. On May 26, he submitted an advance report for a business trip in the Russian Federation, which indicated the daily allowance for 4 days of the business trip in the amount of 4,000 rubles. (4 days × 1000 rub./day).

The amount of daily allowance in excess of the norm was (1000 rubles – 700 rubles) × 4 = 1200 rubles. On May 29, the advance report was approved by the General Director.

The advance for May was paid on May 15, 2017 in the amount of 34,400 rubles. On June 5, 2017, the employee was paid the balance of his salary for May in the amount of RUB 25,600.

On line 130 we indicate the amount of income actually received: 61,200 rubles. (RUB 34,400 + RUB 25,600 + RUB 1,200).

Let's determine the amount of personal income tax from salary: (34,400 rubles + 25,600 rubles) × 13% = 7,800 rubles. Personal income tax on excess daily allowance is 156 rubles. (RUB 1,200 × 13%).

The amount of withheld tax that must be reflected in line 140 is RUB 7,956. (7800 RUR + 156 RUR). Personal income tax was transferred to the budget on time (06/06/2017).

Section 2 of form 6-NDFL must be completed as follows:

Line 100 “Date of actual receipt of income” - 05/31/2017;

Line 110 “Date of tax withholding” - 06/05/2017;

Line 120 “Tax payment deadline” - 06/06/2017;

Line 130 “Amount of income actually received” - 61,200;

Line 140 “Amount of tax withheld” - 7956.

Example of filling out form 6-NDFL

Alpha LLC paid income to employees in the total amount of 9,800,000 rubles for 2017.

The number of employees is 23 people. Based on employment contracts, salaries are paid on the 5th of every month. D

The date of actual receipt of wages is recognized as 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 the 31st (30th) number. The tax must be withheld when the money is actually issued, that is, on the 5th day of each month (line 110).

And you need to transfer personal income tax (line 120) no later than the day following the day of payment of income, that is, no later than the 6th day of the month (clause 4, clause 6 of Article 226 of the Tax Code of the Russian Federation). The total amount of tax deductions amounted to 388,700 rubles.

Amount of personal income tax on wages in 2017: (9,800,000 rubles – 388,700 rubles) x 13% = 1,223,469 rubles.

The salary for September was issued in October, so payments are reflected in section 2 of the calculation for the year.

The amount of salary accrued to employees was 1,070,000 rubles.

The amount of tax deductions is 31,300 rubles. Personal income tax amounted to 135,031 rubles.

The date of actual receipt of income is September 31, 2017, the date of tax withholding (the date of payment of wages) is October 5, the deadline for transferring personal income tax is October 6.

In October 2017, the amount of wages accrued to employees amounted to 1,150,000 rubles.

The amount of tax deductions is 36,700 rubles. Personal income tax amounted to 144,729 rubles.

The date of actual receipt of income is October 31, 2017, the date of tax withholding (date of payment of wages) is November 7 (since November 4, 5, 6 are holidays, the accountant transferred the salary on November 7 and withheld personal income tax on the same day) , the deadline for transferring personal income tax is November 8.

In November 2017, the amount of wages accrued to employees amounted to 850,000 rubles.

The amount of tax deductions is 25,000 rubles. The personal income tax amount is 107,250 rubles.

The date of actual receipt of income is November 30, 2017, the date of tax withholding is December 5, the deadline for transferring personal income tax is December 6.

The amount of salary accrued to employees for December 2017 was 1,100,000 rubles.

The amount of tax deductions is 29,000 rubles. The personal income tax amount was 139,230 rubles.

Salaries for December 2016 were paid on January 9, 2018, so the income of this month and personal income tax will be reflected in section 1 of the 6-NDFL calculation for the reporting year only on lines 020 and 040.

The December salary must be reflected in the calculation of 6-NDFL for the first quarter of 2018:

According to line 070 of section 1;

On line 100 - 12/31/2016;

On line 110 - 01/09/2017;

On line 120 - 01/10/2017;

On line 130 - 1,100,000;

On line 140 - 139,230.

During the reporting year, vacation pay was paid:

The retention date is February 27, the transfer deadline is February 28. May 5 – 29,000 rub. (Personal income tax - 3770 rubles).

The retention date is May 5, the transfer deadline is May 31. October 19 – 30,000 rub. (Personal income tax - 3900 rubles).

The retention date is October 19, the transfer deadline is October 31. On November 1, 2017, the organization issued its employee V.N. Petrov. loan in the amount of 150,000 rubles for one year.

According to the loan agreement, Petrov must pay monthly interest at the rate of 3% per annum.

Let us assume that in the reporting year the Bank of Russia refinancing rate (key rate) is 9% per annum.

The amount of interest was: - for November: 150,000 rubles. x 3% x 30/365 = 369.86 rub. - for December: 150,000 rub. x 3% x 31/365 = 382.19 rub.

The amount of interest calculated based on 2/3 of the refinancing rate of the Bank of Russia (key rate) was: - for November: 150,000 rubles. x 9% x 2/3x 30/365 = 739.73 rub. - for December: 150,000 rub. x 9% x 2/3x 31/365 = 764.38 rub.

Material benefit for using the loan: - in November: 739.73 rubles. - 369.86 rub. = 369.87 rub. - in December: 764.38 rubles. - 382.19 rub. = 382.19 rub.

The amount of personal income tax to be withheld was: - for November: 369.87 rubles. x 35% = 129 rub. - for December: 382.19 rub. x 35% = 134 rub. The date of receipt of income in the form of savings on interest should be considered the last day of each month during the period for which the borrowed funds were provided (clause 7, clause 1, article 223 of the Tax Code of the Russian Federation). These are November 30th and December 31st.

Worker Vasiliev A.A. is one of the founders of Alpha LLC. On December 19, he received dividends in the amount of 25,000 rubles paid for the past year.

The amount of income tax withheld from Vasiliev was: 3250 rubles. (RUB 25,000 x 13%).

The total amount of personal income tax for 2017 (line 070 of section 1 (excluding December personal income tax)): RUB 1,084,239. + 4550 rub. + 3770 rub. + 3900 rub. + 3250 rub. + 129 rub. + 134 rub. = 1,099,972 rub.

Salaries for June were not included in Section 2.

Taking into account the situation described above, Section 2 of the 6-NDFL calculation for the nine months of 2017 will contain the following entry:

Instructions on the topic:

Sick leave accrued in June was not included in 6-NDFL

We wish you successful reporting!

Reporting 6 personal income tax must be submitted by all employers. It contains a title page and calculation. Payments to employees and taxes transferred from them to the budget are reflected as a total amount for all employees. The number of people included in the report is shown on line 060.

How to correctly indicate the number of individuals who received income

The form includes sections 1 and 2. Line 060 is in the first section, it is filled in with a cumulative total from the beginning of the year. When filling it out, you need to take into account two nuances:

All individuals who received remuneration for the reporting period are taken into account, including executors under GPC agreements;
A person can only be included in the report once.

Important! If an employee was hired twice by one organization within one calendar year, he is shown in the report only once.

The same applies to GPA performers. Several GPC agreements can be concluded with one individual during the year, but in 6 personal income tax it must be taken into account once.

Section 1 is completed for all tax rates at which the organization may withhold personal income tax from employees who have received remuneration. For each bet, a separate sheet with section 1 is filled out. In this case, the second section is not divided. A rate of 13% is the most common; it is set for the following categories of employees:

Tax residents of Russia;
Foreigners operating on the basis of a patent;
Foreign citizens with the status of highly qualified specialists;
Citizens of foreign countries belonging to the European Economic Union, for income from employment;
Foreigners or stateless persons recognized as refugees.

Income tax may also be withheld at the following rates:

in the amount of 30% of income received by non-residents of the Russian Federation;
in the amount of 9% of dividends paid to individuals;
in the amount of 15% of dividends paid to non-residents of the Russian Federation.

The number of employees in the report is indicated only on the first sheet of section 1, even if there are several such sections. On other sheets this field remains empty. If an employee has received payments for which tax is withheld at different rates, it is indicated in the report only once.

Tax agents are required to submit 6 personal income taxes quarterly. The tax period is a calendar year. The reporting periods are as follows:

1st quarter;
Half year;
9 months;

If section 2 of the calculation is completed separately for each quarter, section 1 always includes data from the beginning of the year. Let's look at how to calculate the number of physical persons who received an income of 6 personal income tax by reporting periods:

In the 1st quarter of 2017, Elbrus LLC employed 8 people, 7 of them worked the full reporting period, and one employee quit on March 17. Also in February, the company hired employees (P.N. Spiridonov and L.D. Repin) under GPC agreements. In 6 personal income taxes for the 1st quarter, line 060 indicates 10 (8 employees, including the dismissed + 2 people registered under the GPA);
During the period from April to June, 5 people got jobs in the organization and two more left. Thus, the number of individuals in 6 personal income taxes for the six months will be 15 people (10 employees who were indicated in the first report + 5 employees hired in the second quarter);
In the third quarter, 2 more employees joined the organization. Also, the company, during this period, entered into a GPA with L.D. Repin. to perform one-time work. The total number of individuals who received income in the report for 9 months will be 17 people (15 employees indicated in 6 personal income taxes for the six months + 2 hired employees). Repin L.D., who performed the work under the GPC agreement, was already involved as a contractor in the current year and was already included in 6 personal income taxes for the 1st quarter, so there is no need to take him into account a second time;
In the last quarter, the organization hired an employee who had already worked in this company this year (was fired in May). Since this person already worked in the organization and was included in 6 personal income taxes, there is no need to duplicate him. This means that the final line 060 for the year will remain unchanged and will be equal to 17.

How to fill out line 060 for organizations that have separate divisions

Organizations with a separate division geographically located in another region (having a separate checkpoint and OKTMO) submit two forms 6 personal income tax: to the tax office at the place of registration of the organization itself and to the inspectorate at the place of registration of the division.

Important! This requirement applies only to enterprises whose separate divisions independently pay remuneration to their employees.

If an employee worked in a separate division from the beginning of the year, and then during the same tax period was transferred to the head office, he must be reflected in both reports: for the division and for the organization itself.

How to fill out line 060 if there are no employees

6 Only tax agents are required to submit personal income taxes, i.e. organizations or individual entrepreneurs paying income to individuals. It often happens that an individual entrepreneur does not have employees, and he does not make other payments to individuals. persons. In this case, he is not recognized as a tax agent, and there is no need to submit “zero” 6 personal income tax.

However, if the individual entrepreneur had employees who quit in the current tax period, filling out reports for all periods is mandatory, since at the beginning of the year the employees received income. Let's look at this situation with an example. From January to May, the individual entrepreneur employed 2 people who quit in May. The entrepreneur did not hire any more workers, and at the end of December no one was working for him. In this situation, the individual entrepreneur must submit 6 personal income taxes for all reporting periods. Line 060 will indicate 2 people in all reports.

Errors when filling out reports

What to do if 6 personal income tax does not correctly indicate the number of individuals who received income? Despite the fact that this error does not affect the amount of accrued income and personal income tax withheld from it, tax inspectors, if an inaccuracy is detected, can issue a fine of 500 rubles for providing false information (Article 126.1 of the Tax Code of the Russian Federation). To avoid this, it is better to correct the error yourself by submitting an updated report.

Important! If an error was made in 6 personal income taxes for the 1st quarter, and was discovered at the end of the year, it is necessary to submit a “clarification” for all reporting periods (1st quarter, half-year, 9 months).

To summarize, it is worth noting that correctly reflecting the total number of individuals who received income from the organization is such a simple task as it may seem at first glance. When filling out line 060, you need to remember that one individual cannot be reflected in the report twice, even if several contracts were concluded with him. An employee receiving income at different personal income tax rates is also counted only once. And most importantly, when filling out the form, in addition to citizens drawn up under employment contracts and GPA, it is important to reflect other payments to individuals that are taxable, such as rent.