6-NDFL is a personal income tax reporting form, mandatory for use in the Russian Federation since 2016 (clause 3 of article 2 and clause 3 of article 4 of the RF Law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation...” No. 113 - Federal Law dated 05/02/2015).
It is a summary of data on personal income tax amounts accrued during the reporting period. The form is sent to the Federal Tax Service several times a year. Its introduction was dictated by the need to strengthen control over the timely payment of personal income tax. After all, the 2-NDFL form did not fully cope with this task.
The obligation to submit this report is assigned to all employers who have employees (clause 2 of article 230 of the Tax Code of the Russian Federation). In relation to separate divisions, it must be formed separately, even if they are registered with the same Federal Tax Service as the organization itself or its other divisions (letter of the Federal Tax Service of Russia dated December 28, 2015 No. BS-4-11/23129).
Unlike 2-NDFL certificates, form 6-NDFL provides information on accrued income and taxes in a condensed manner, breaking down their values in the second section of the document by dates corresponding to the receipt of income and the withholding of tax from it, indicating the period within which the tax must be transferred to the budget.
How to fill out 6-NDFL correctly, read.
There are 2 ways to submit 6-NDFL:
- on paper, which is possible for employers whose number of employees is less than 25 people (clause 2 of article 230 of the Tax Code of the Russian Federation);
- electronically.
Frequency of reporting to the Federal Tax Service and deadlines for submission
As with any mandatory report, two things are of particular importance for this form:
- frequency of submission;
- deadline for submitting reports 6-NDFL.
What is the frequency of compiling 6-NDFL and what time frame does it cover? Reporting is quarterly and is formed on an accrual basis (clause 2 of Article 230 of the Tax Code of the Russian Federation).
The deadline for submitting the 6-NDFL report for the quarter is set by the Tax Code of the Russian Federation as the last day of the month following the reporting period, and for the report for the year - April 1 of the next year. Thus, the question of when 6-personal income tax is due has been clearly resolved at the legislative level.
At the same time, this reporting is also subject to the general rule regarding the possibility of postponing a deadline that falls on a weekend to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). Therefore, the distribution of days in a particular month may determine until what date 6-NDFL can be submitted to the Federal Tax Service for each reporting period.
We will tell you further about the deadlines for submitting 6-NDFL in 2019.
When and by what date to submit the report in 2019 - for the 1st quarter, half a year (2nd quarter) and 9 months
- for the 1st quarter - 04/30/2019;
- for half a year - 07/31/2019;
- for 9 months - 10/31/2019.
The deadline for submitting the 6-NDFL report for 2019 is 04/01/2020.
Is it necessary to submit a zero form 6-NDFL? Read the answer to this question.
Results
The deadline for filing 6-NDFL for annual reporting has a specific date, and for a quarterly report it is determined as the last day of the month occurring after the reporting period. Due to the fact that the last date of the deadline may be a weekend, it is possible to postpone the due date to the next working day.
Before the last month of summer, Russian organizations that are legal entities or individual entrepreneurs are required to submit a report using form 6-NDFL to the local branch of the Federal Tax Service of their city. Filling out the form became relevant only in 2016, when it was put into circulation as a quarterly way to provide reporting data regarding wages and other types of payments received by company employees. Despite the fact that the use of this form continues for the second year, accounting specialists from many organizations still have questions about filling it out. In this material we will look in detail at the 6-NDFL for the six months: deadlines, what the certificate is and step-by-step instructions for filling it out.
This form was put into circulation in January 2016, and approved in October 2015. The form is used for submitting reports for each three-month period of the year - quarter. Inside it, information is provided on tax deductions calculated for the income of employees of organizations, which were subsequently transferred by the tax agent to the country's budget.
Before the time specified above, tax agents filled out the 2-NDFL certificate. It should be noted that with the introduction of 6-NDFL, the previous form has not become outdated, but has remained a relevant element of reporting, it’s just that it is no longer provided alone. In contrast, the new form is filled out with generalized data on all tax-paying individuals who received income from the tax agent providing the paper.
In our article we will tell you in detail: why you need a 2-NDFL certificate, what to indicate in the declaration, rules for filling it out, and also in what cases it is not necessary to provide a certificate to the tax authorities.
Why is it that the accounting departments of some companies still cannot fully understand how to fill out certain aspects of the form if everything seems so simple? The fact is that the attached list of clarifications to the order of the tax service dated October 2015 cannot boast of the completeness of the necessary data. The service continues to provide clarifications in letters, but has not yet been able to provide citizens with all the necessary information.
Now let's pay attention to some features of the form that should be taken seriously during the filling procedure.
The basis for entering information into form 6-NDFL is the information that is in the tax registers.
Table 1. Withholding periods for specific types of income
| Income received | Tax calculation deadline | When does the withholding of funds occur? | When are funds sent to the country's budget? |
|---|---|---|---|
| Wage | On the last day of the monthly period for which the employee receives wages | On the same day when the money is issued to the employee or transferred to his bank card | The day after the payment of wages to employees |
| Wages or unpaid vacation pay when an employee leaves work | On the last working day for which the employee received payment | The next day after funds are issued | |
| Funds for taking paid leave or being forced to take leave to care for a child | On the same day when the payment is made | On the day the funds were paid to the employee | Before the last day of the monthly period in which the employee received the money |
| Dividends | On the same day | On the day the funds were paid to the employee | In a limited liability company: on the same or the next day after payment, in a joint stock company: no later than the thirty-day period after payment. |
| Funds received due to interest savings | On the last day before the next monthly period during the entire loan period. | ||
| Funds paid to seconded employees | In the month of approval of the advance report, on the last day after the employee returns from the trip | On the day when the following financial resources are paid, legally subject to personal income tax | The next day after the date of issue of money |
| Writing off a debt that has no hope of being repaid | On the day the write-off is made | On the day when the following financial resources are paid, legally subject to personal income tax | The next day after the date of issue of money |
| Income received by an employee in the form of in-kind | On the day the income was transferred to the employee | The date the employee receives the income taxable income of an individual | The next day after the date of issue of money |
| Settlement of claims from the opposing party | On the day of signing the agreement on the settlement procedure | On the day when the credit less personal income tax is made | The next day after signing the agreement between the parties |
Deadlines for submitting the form for the six-month period of operation of the organization
Filling out the 6-NDFL certificate is carried out on the last day of the end of the second three-month period of the half-year; it turns out that it includes reporting data on payments given to individuals starting from the first day of January and ending with the last day of June. The company undertakes to submit the completed form for consideration to the tax office before the end of the thirty-day period following the reporting period, that is, before July 31. If the end of the month falls on a Sunday, then the paper is provided on the first day of August.
If a company has territorial departments located in other cities or districts of the city, then for each of them an independent reporting procedure is carried out at the place of registration to which they belong according to location.
Inside the reporting document, funds due and issued to company employees are reflected, including wages, dividends, etc. It also indicates:
- the amount of tax deductions made from income;
- deductions compensating the costs of payers, if any.
How to fill out the semi-annual form
Completing any form begins with a cover page that provides important information about the company. Let's consider what information is entered into it according to the rules
Step No. 1 – fill out the title page
First of all, in this form the title page, the so-called title page, is filled out. It should be noted that this element of the document is the easiest to draw up.
At the top of the page enter the following values:
- KPP – code of the reason for registration of the organization filling out the form;
- Taxpayer Identification Number (TIN) is the taxpayer identification number owned by the company.
Note! In the second cell for entering information on the TIN, the last two cells are filled in with dashes.
Then we go to the column under the correction number. If the form is filled out for the first time, three zeros are entered in succession. Next, fill in the line for the current period for providing the document. For a six-month period, one of two digital values is entered into it:
- 31 – for a company that continues to operate;
- or 52 - for an organization undergoing reorganization or completing its activities.
In the line “tax period” we enter the current year, for example the current year, 2017. Then we indicate the code of the tax office where the form is submitted for verification.
- companies located in Russia put the number 212;
- individual entrepreneurs registered at their place of residence enter code 120;
- Individual entrepreneurs registered at the place of work write the value 320;
- owners of private law practices contribute the figure 125;
- notary offices 126;
- separate branches of companies of Russian or foreign origin write the numbers 120 and 335, respectively.
Then indicate the name of the organization filling out the form due to its status as a tax agent. If available, the abbreviation is written not as a complete abbreviation, but as an abbreviation. Note. First of all, indicate the meaningful name of the company, then move on to the rest.
The remaining fields of the title page are standard for all declaration forms, so they usually do not raise additional questions for employees of the accounting department.
Step No. 2 – fill out the first and second sections of the reporting form
Filling out the first section of this form for a period of six months is done by entering information as a result of an accrual nature. Simply put, within this semi-annual report you provide the sums of payments added together that were provided to the company's employees in the first and second three-month periods of the six-month period.
The resulting value is indicated in column number 020. It should be taken into account whether the funds were paid according to different tax rates. If so, then the first section is filled out for each tax rate separately. Let's give an example. Residents of the country lose income accruals in the amount of 13% of the amount expected to be received, while foreign citizens receive dividends with deductions of 15% of the amount. It is not possible to fit them into one column.
However, if dividends were paid to non-residents, then you do not need to enter information into the first section one more time, since according to the rule that came into force in 2015, dividends are taxed on personal income tax at an identical salary rate.
Filling out columns 020 to 050 is not difficult. If a company does not have foreign citizens in its state and has not paid dividends to anyone, zero values are entered within them.
The second section contains information for the second quarter of the six-month reporting period, that is, information on:
- month of April;
- June.
In the first part of the form, enter the amount for all income that was accrued and it does not matter whether it was eventually paid. If employees are paid for every tenth day of the thirty-day period following the month worked, it must be taken into account in the first part of the form; therefore, it is not necessary to enter the found value in the second, since in any case it will be included in the reporting documents for the past three quarters.
Let us give an example of entering data into the form for the six-month reporting period of 2016.
The organization of which you are the head transferred wages to employees in the amount of 450 thousand rubles for a period of three months:
- January;
- February;
- Martha.
- April;
- June.
For the last month of the period, an accrual of 150 thousand rubles was made. All payments are made on the tenth day of the next month for the previous thirty-day period, for example, wages for the month of March “fell” on the bank cards of employees on the 10th day of April. For June, the payment was made in July, upon the arrival of 07/07/2016.
One of the company's employees is the mother of a ten-year-old girl; she has no other children. A woman is provided with a tax deduction in the amount of 1 thousand 400 rubles, and her monthly salary is 30 thousand.
In the first section of the form, we find line 020 and enter the total amount of payments made for two quarters, which we find by adding the quarterly payments, that is, 450 thousand + 450 thousand = 900 thousand rubles.
We fill out the second section with the wages issued in April for March, without taking into account the employee funds received in July for June.
Your organization did not pay dividends and has no fixed advances; therefore, we enter zeros in the required cells.
The employee, who is a mother, received a deduction of 1,400 rubles every month for six months, so we indicate the full amount of the deduction as 1,400 * 6 = 8 thousand 400 rubles.
Now we find the financial basis for calculating the tax by deducting compensation from the principal amount of money, that is, 900 thousand - 8.4 thousand = 891.6 thousand.
The tax amount is obtained by multiplying the rate by the financial base 891,600 * 13% = 115,809. This amount is indicated for a period of five, not six months, due to the fact that wages for the month of June will be transferred to employees only on the 10th day of July, it turns out , no tax payments were made for the last month. This means that a zero is entered in column number 080, implying further deductions for the month not covered.
Video - Features of filling out and submitting 6-NDFL
Let's sum it up
Personal income tax reporting must be submitted on time, within the deadlines established by government authorities, and it does not matter for what period of time the paper is compiled. By missing the deadline for submitting documentation, or by submitting it incorrectly, companies are subject to fines, which are subsequently assessed a penalty.
When entering information, pay attention to all the nuances associated with contributions to the state, the life circumstances of employees that affect the amount of taxation, and check the accuracy of the completed reports. Attentiveness is the key to the success of an employing organization.
Each tax agent is required to submit a report in Form 6 of the personal income tax. Clear deadlines for fulfilling this obligation are established by tax legislation and penalties will certainly follow if they are violated.
Who submits personal income tax reports and when. This obligation is defined for tax agents. Income tax taxpayers are not required to report this form to the government.
The tax agent is the employer - an individual entrepreneur or legal entity for whom employees work and receive wages.
Tax is deducted from the salary paid to the state. The obligation to pay arises from the employee, and the obligation to accrue, withhold and pay to the budget arises from the employer.
Such tax is withheld from employee salaries, but also from other amounts that the employer pays to employees. If this is not done, then the employer will be punished, not the employee.
When an employee receives additional taxable income, but outside the workplace, he is also required to independently calculate and pay personal income tax. But he has no obligation to submit a declaration in Form 6 of personal income tax. Only the tax agent enjoys this right.
According to personal income tax report form 6, the employer reports to the state on mandatory fees, which are withheld into the budget. Reports are submitted quarterly. Certificates for 2 personal income taxes are submitted separately for each employee, and 6 personal income taxes are submitted collectively for employees.
The deadline for submitting the calculation is regulated by law. The report consists of two sections. The first section indicates the totals for the amounts of income and withheld tax. Section 2 indicates the gradation according to the dates of payment of income, dates of withholding, as well as the timing of payment of personal income tax. Follow the sequence of information. To do this, the lines in each section are numbered. How to set tax payment dates correctly? The deadline is the next day after accrual.
During the calendar year, the employer submits reports 4 times - a quarterly report on an accrual basis and an annual report.
Until what date do they report? Every accountant knows what the last date is to submit financial statements. This rule also applies to income tax reporting.
If the preparation and completion of documentation is carried out using a computer program in 1C, then the accountant’s calendar is already included here. If you put a “tick” in the right place, the program will tell you in advance that the deadline for submitting 6 personal income taxes to the tax service is approaching.
The Tax Code of the Russian Federation specifies deadlines for 6 personal income taxes, which are adhered to when submitting calculations in form 6 personal income tax. Quarterly payments are due no later than the last day of the month following the last month of the quarter.
The deadline for submitting 6 personal income taxes for the year has been increased by 2 months. It will be handed over no later than the end of March. If the last day of the month falls on a weekend for personal income tax 6 or on a holiday, a non-working day, then this day is transferred to the first working day after the weekend.
When is the calculation due? The deadlines for submitting 6 personal income taxes are as follows:
- The deadline for submitting 6 personal income taxes for the 1st quarter is no later than April 30. In 2018, this calculation is due before May 3, 2018, since the Federal Tax Service does not work on May holidays;
- The deadline for submitting 6 personal income taxes for the 2nd quarter or half a year is no later than July 31, 2018. There is no transfer to working days, since this date is a working day;
- The deadline for submitting 6 personal income taxes for 9 months is no later than 10/31/2018. There is also no postponement of the deadline for submitting 6 personal income taxes for the 3rd quarter;
- Reports for 2018 must be made no later than March 31, 2019.
On a note! This year, 2018, they submit calculations based on the results of the past year. Taking into account calendar dates for 6 personal income taxes, this is done no later than 02.04 of the current year.
The table below shows quarterly due dates for each period.
The tax agent is obliged to comply with the deadlines for submitting reports, including income tax. If the deadlines for submitting 6 personal income taxes for the 3rd quarter are violated, then the employer faces sanctions in the form of fines.
How to submit personal income tax reports on paper to the Federal Tax Service. Tax officials recommend reporting in advance, without waiting for the deadline. This is necessary to identify possible errors and provide updated information. Double-check the information before submitting your report. If incorrect information is provided, this may result in fines.
If an error is discovered, you must submit adjustments for 6 personal income taxes on time. They do this until the legal deadline for submitting the report has expired. Then no sanctions will follow.
When an error is discovered by the inspector after the deadline has expired, penalties will be applied to the tax agent. The amount of the fine is specified in the Tax Code of the Russian Federation.
Observe the storage deadlines for primary accounting documentation in the organization. Tax authorities will need it when conducting an on-site audit of counterparties and the tax agent.
What are the responsibilities?
The agent commits 2 types of violations of tax laws, which may result in administrative penalties. This:
- The calculation in Form 6 of personal income tax was not submitted or was submitted, but in violation of the deadlines established in the Tax Code of the Russian Federation for the reporting period. Responsibility for late submission of 6 personal income taxes is provided in the form of a fine;
- Report 6 of personal income tax contains information that does not reflect explicit values for the period from January to December.
On a note! For both of these violations, tax legislation provides for sanctions in the form of a fine. The amount of the fine depends on the offense, as well as the frequency of its commission.
If the agent does not submit the reports on time or is incomplete, this will entail a fine of 1,000 rubles for each month of delay. Late payment is considered to be submitted later than 10/31 of the current year.
For example, if the employer submits the calculation on 03.11 or 30.11, he will pay a fine in the amount of 1,000 rubles. If you do not submit the payment within 10 days after the deadline established in the Tax Code of the Russian Federation has expired, the Federal Tax Service has the right to block the agent’s current account for forced collection of the debt.
If the declaration contains information that does not correspond to reality (for example, the chronology of the date for submitting information is incorrect), this is also considered a tax offense. The sanction is a fine of 500 rubles for each report in which the information is incorrect.
Tax authorities will impose a fine on the organization and on the official. For example, for a manager or a chief accountant. The amount of the fine is set from 300 to 500 rubles, and depends on the “severity” of the offense. There is no administrative penalty for individual entrepreneurs.
Conclusion
Meet the deadlines for submitting tax reports. If you do not do this, you will have to pay a fine and penalty for each day of delay. A decent amount will come up! If the agent does not repay it on time, then bankruptcy cannot be avoided.
It is important not to miss the deadline for submitting 6-NDFL for the year (4th quarter of 2018). Late delivery may result in a fine and blocking of the current account. The article contains a table of deadlines and the current Calculation form.
Important! The following will help you report successfully:
Use the accountant's personal calendar from the BukhSoft program. Check the deadlines for submitting reports, transferring taxes and insurance premiums, as well as payments to employees. You can create a calendar for yourself. Then the program will send reminders of important dates to your email address. Try it for free:
Get a personal calendar
Form 6-NDFL for the annual report (4th quarter 2018)
Form 6-NDFL - quarterly. The Federal Tax Service approved it on October 14, 2015 by order No. ММВ-7-11/450. In February 2018, changes were made to the form by order dated January 17, 2018 No. ММВ-7-11/18@. Form 6-NDFL for the 4th quarter of 2018 looks like this:
Taking into account the deadlines for submission, 6-NDFL for the 4th quarter of 2018 must be submitted electronically via telecommunication channels, that is, via the Internet. A tax agent has the right to submit a paper form to the Federal Tax Service only if during the reporting or tax period the number of people to whom he made payments was less than 25 people.
6-NDFL for 1-4 quarters of 2018: deadlines
What deadlines for submitting 6-NDFL are regulated by Article 230 of the Tax Code. It says that reporting for the 1st quarter, 2nd quarter (six months), 3rd quarter (9 months) must be done no later than the last day of the month that follows the indicated periods. And for the 4th quarter (year) - no later than April 1 of the year following the expired tax period.
Thus, in 2018, submit 6-NDFL:
If the deadline falls on a weekend or non-working holiday, submit the completed form on the next business day.
The BukhSoft program will automatically fill out the 6-NDFL calculation, taking into account the latest changes in legislation. Try it for free
Fill out 6-NDFL online
Where to submit 6-NDFL
Tax agents submit 6-NDFL to the Federal Tax Service at the place of their registration (companies - to the tax office at their location, individual entrepreneurs - at their place of residence). But for some categories of tax agents the procedure is different. Let's look at the table:
|
To whom were payments made? |
Legal norm |
|
|
Headquarters staff |
At the location of the head office |
paragraph 2 of article 230 of the Tax Code |
|
Personnel of separate units |
At the location of the separate unit In this case, 6-NDFL must be filled out separately for each separate division. The location of registration does not matter. When liquidating a separate division, you also need to report on its location. Submit 6-NDFL for the period from the beginning of the year until the day the liquidation is completed |
paragraph 4 of paragraph 2 of Article 230, paragraph 3.5 of Article 55 of the Tax Code, letters of the Ministry of Finance dated 02/06/2018 No. 03-04-06/6908, Federal Tax Service dated 08/01/2016 No. BS-4-11/13984, dated 03/02/2016 No. BS-4-11/3460, dated 02/14/2018 No. GD-4 -11/2828 |
|
Payments to personnel are made by both the head office and separate divisions
|
At the location of the head office (its checkpoint and OKTMO) |
letters of the Federal Tax Service dated May 30, 2012 No. ED-4-3/8816, Ministry of Finance dated August 7, 2012 No. 03-04-06/3-222, |
|
At the location of each separate unit (their checkpoint and OKTMO) |
|
|
Payments to employees of separate divisions of one municipality, but located in the territories of different Federal Tax Service Inspectors |
At the place of registration in any Federal Tax Service on the territory of the municipality. 6-NDFL is submitted to it for all separate divisions |
Article 83, paragraph 4 of paragraph 2 of Art. 230 Tax Code, letter of the Federal Tax Service dated October 5, 2016 No. BS-4-11/18870 |
|
Payments to employees hired by individual entrepreneurs on a patent or UTII |
To the inspectorate at the place of business. Upon termination of activities, you must report on the time from the beginning of the year until the end of the activity |
paragraph 6 of paragraph 2 of Article 230 of the Tax Code |
|
Payments to employees of individual entrepreneurs combining simplified taxation and UTII |
To the inspectorate at the place of conduct of imputation regarding the workers employed in it. To the inspectorate at the place of residence of individual entrepreneurs regarding workers employed in simplified labor. |
letter of the Federal Tax Service dated 01.08.2016 No. BS-4-11/13984 |
|
Payments to personnel of companies - the largest taxpayers and their separate divisions |
Similar to other legal entities |
paragraph 5 of paragraph 2 of Article 230 of the Tax Code, letter of the Federal Tax Service dated December 19, 2016 No. BS-4-11/24349 |
When applying for a personal income tax deduction for children in 2019, the form can be downloaded for free using the link.
Sample of filling out 6-NDFL for the year (4th quarter of 2018)
Check out an example of filling out a report for 9 months.
Violation of deadlines for submitting 6-NDFL
Violation of the deadline for submitting 6-NDFL to the tax office threatens sanctions for both companies (tax liability) and their officials (administrative liability), as well as individual entrepreneurs.
If you report late, the company will be fined 1,000 rubles for each full or partial month. The countdown of the deadline for failure to submit 6-NDFL for the 4th quarter of 2018 will begin on April 1, 2019 and will end on the day the Calculation is submitted to the tax authorities.
Inspectors can present a fine even before the end of the desk inspection - within 10 working days.
In addition, the company may be subject to blocking of its current account for 10 days after April 1.
Administrative punishment of officials includes fines in the amount of 300 to 500 rubles.
Form 6-NDFL was introduced in 2016, but still raises questions about its completion. And all because you need to take into account many details. Let's figure out what kind of insidious document this is.
6-NDFL is a report that declares information about: the amounts of income received by individuals; calculated and withheld personal income tax amounts; dates of actual receipt of income; dates and deadlines for withholding and transferring tax for the reporting period as a whole for the organization (separate division).
Who should submit 6-NDFL?
The obligation to submit a 6-NDFL report arises for all tax agents who pay income to individuals. Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers, and separate divisions of foreign organizations in the Russian Federation are recognized as tax agents.
Do I need to submit zero 6-NDFL?
As long as payments are not made to individuals and taxable income is not accrued, i.e. all indicators of the 6-NDFL report are equal to “zero”, the obligation to submit 6-NDFL does not arise. There is no need to submit a “zero” 6-NDFL report. But, if you decide to play it safe and submit a “zero” report, the Federal Tax Service is obliged to accept it from you (Letter of the Federal Tax Service dated May 4, 2016 N BS-4-11/7928@).
It is worth considering that if you made income payments to individuals in the period from the 1st to the 3rd quarter, and in the 4th quarter the income was not accrued and no payments were made, then the obligation to submit 6-NDFL for the 4th quarter remains, because “Section 1” of the declaration is filled out on a cumulative basis (Letter of the Federal Tax Service dated March 23, 2016 N BS-4-11/4958@).
Reporting period and deadlines for submitting 6-NDFL
The reporting period for submitting 6-NDFL is a quarter. The following deadlines for submitting the report have been established:
Methods for submitting 6-NDFL
The 6-NDFL calculation can be submitted both electronically via telecommunication channels and on paper, if the number of people who received income in the tax period (per year) does not exceed 25 people.
Where to submit 6-NDFL?
You need to submit your 6-NDFL calculation to the Federal Tax Service at your place of registration. For organizations this is the location, and for individual entrepreneurs this is the place of registration. If the organization has an OP, then the calculation is submitted at the place of registration of each OP.
How to prepare and where to submit 6-NDFL for organizations that have an OP?
If an organization has an OP, then the 6-NDFL report is compiled separately for each registered OP (for each checkpoint), even if several OP are registered with the same Federal Tax Service. Accordingly, all reports on OPs are submitted to the place of registration of the relevant OPs.
Which income should be reflected in 6-NDFL and which not?
In 6-NDFL, you need to show all income from which personal income tax is subject to withholding as tax agents. Income that is only partially taxed must also be included in the calculation. For example, this could be income in the form of material assistance or the value of gifts, for which there is a limit of 4,000.00 rubles per year, because the total value of such income may exceed the non-taxable minimum during the year. The following income does not need to be included in the calculation of 6-NDFL:
1. Income that is completely exempt from personal income tax.
2. Income of individual entrepreneurs, notaries, lawyers, and other persons engaged in private practice.
3. Income listed in paragraph 1 of Art. 228 Tax Code of the Russian Federation. For example, this could be income from the sale of property owned by an individual.
4. Income of residents of other countries that are not taxed in the Russian Federation by virtue of international treaties.
The structure of 6-NDFL and the procedure for filling out the calculation according to form 6-NDFL
Form 6-NDFL was approved by Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/450@ and includes the following sections:
1. Title page;
2. Section 1 “Generalized indicators”;
3. Section 2 “Dates and amounts of income actually received and withheld personal income tax.”
The calculation in form 6-NDFL is completed on the reporting date, that is, on March 31, June 30, September 30, December 31 of the corresponding tax period. To fill out the Calculation in Form 6-NDFL, information from tax registers for personal income tax is used.
The procedure for filling out the title page of form 6-NDFL
Filling out the Title Page, as a rule, does not raise any questions. Everything here is quite simple, without any special features. You will need to fill in the following lines:
1. Line “TIN” and “KPP”;
2. Line “Adjustment number”;
3. Line “Submission period (code)”;
4. Line “Tax period”;
5. Line “Submitted to the tax authority (code)”;
6. Line “At location (accounting) (code)”
7. Line “Tax agent”;
8. Line “Form of reorganization (liquidation) (code)”;
9. Line “TIN/KPP of the reorganized organization”;
10. Line “Code according to OKTMO”;
11. Line “Contact phone number”;
12. Line “On ___ pages with attached supporting documents or copies on ___ sheets”;
13. Line “I confirm the power of attorney and the completeness of the information specified in the calculation”;
14. Line “Signature_____ Date”;
15. Line “Name of the document confirming the authority of the representative.”
Almost all of these elements of the declaration are familiar and filling them out will not be difficult. Let's pay attention to just a few of them.
Filling out the Title Page of the 6-NDFL Report for the entire organization, without OP
If you are preparing the 6-NDFL calculation as a whole for an organization that does not have an OP, then everything is simple.
In the “TIN” and “KPP” line, you indicate the TIN and KPP of your organization.
In the Line “Submitted to the tax authority (code),” indicate the code of the Federal Tax Service with which your organization is registered.
In the “OKTMO Code” line, indicate the OKTMO code of your organization.
Filling out the Title Page of Report 6-NDFL for OP
When drawing up the OP Report, you will need to pay attention to filling out the following lines of the Declaration Title Page.
In the “TIN” and “KPP” line, you indicate the TIN of your organization and the KPP of your OP.
In the Line “Submitted to the tax authority (code),” indicate the code of the Federal Tax Service with which your OP is registered.
In the Line “At the location (accounting) (code)” you must indicate Code “220” “At the location of a separate division of the Russian organization.”
In the “Tax Agent” line, indicate the name of your organization.
In the “OKTMO Code” line, indicate the OKTMO code of your OP.
Filling out the Title Page of Report 6-NDFL for a closed OP
How to fill out the Cover Page of the Report on a closed OP depends on the moment you submit 6-NDFL - before the OP is deregistered with the Federal Tax Service or after.
If you submit a report before the OP is deregistered, then nothing changes when drawing up the report. You fill it out as a regular report on an OP and submit it to the Federal Tax Service at the place where this OP is registered.
If you submit a report after deregistration of the OP, then you will need to submit this report to the Federal Tax Service at the place of registration of your parent organization and when drawing up the report, pay attention to filling out the following lines of the Declaration Title Page.
In the “TIN” and “KPP” line, you indicate the TIN of your organization and the KPP of your closed OP.
In the Line “Submitted to the tax authority (code),” indicate the code of the Federal Tax Service where your parent organization is registered.
In the Line “At the location (accounting) (code)” you must indicate Code “213” “At the place of registration as the largest taxpayer” or “214” “At the location of the Russian organization that is not the largest taxpayer.”
In the “Tax Agent” line, indicate the name of your organization.
In the “OKTMO Code” line, indicate the OKTMO code of your closed OP.
The procedure for filling out Section 1 of form 6-NDFL
Section 1 of the calculation includes income, deductions and tax on them as a whole for the organization (OP) for a total of 1 quarter, half a year, 9 months, a year on a cumulative basis from the beginning of the year.
Section 1 can be divided into 2 blocks. Block 1 is lines 010-050 and Block 2 is lines 060-090. Block 1, namely lines 010-050, are filled out separately for each personal income tax rate (if there were payments taxed at different personal income tax rates). But Block - 2, namely lines 060-090, are filled out once, for the entire organization (OP), without detailing personal income tax rates.
Line 010 “Tax rate, %”
This line indicates the personal income tax rate.
Line 020 “Amount of accrued income”
This line reflects the amount of income received by individuals at the rate specified in “Line 010”, if their actual receipt falls on the corresponding reporting period for which the 6-NDFL calculation is made.
The most common mistake when filling out this line is the fact that many people use accounting data to fill out this line, but they need to focus on tax registers.
For example, income under PP is recognized in the period in which it is accrued, but income under civil and gas agreements is recognized in the period in which they are paid. Therefore, to correctly fill out “Line 020”, it is important to correctly determine the date of actual receipt of income. Below is a list of main incomes indicating the date of their actual receipt.
Accordingly, to fill out “Line 020” you need to focus not on the date of accrual of income, but on the date of its actual receipt, which does not always coincide.
Table 1
No. PP | Type of income | Date of receipt of income | Tax withholding date | Tax payment deadline |
Salary (salary) | Last day of the month | Day of actual salary payment | ||
Advance paid on the last day of the month or later | The last day of the month for which the advance was paid | Day of actual payment of Advance | Next business day after payment |
|
Monthly production bonus | Last day of the month for which the Prize is awarded | Day of actual payment of the Prize | Next business day after payment |
|
Quarterly production bonus | Date of payment of the Prize | Date of payment of the Prize | Next business day after payment |
|
Annual production bonus | Date of payment of the Prize | Date of payment of the Prize | Next business day after payment |
|
Non-production bonus | Date of payment of the Prize | Date of payment of the Prize | Next business day after payment |
|
Rewards under GPC agreements | Reward payment date | Reward payment date | Next business day after payment |
|
Vacation pay | Vacation pay date | Vacation pay date | Last day of the month in which Vacation Pay was paid |
|
Sick leave | Sick leave payment date | Sick leave payment date | Last day of the month in which sick leave was paid |
|
Material aid | Income payment date | Income payment date | Next business day after payment |
|
Income in kind, if there are other payments to this employee | Income payment date | Next business day after payment |
||
Income in kind, if no other payments were made to this employee | Income payment date | |||
Compensation for unused vacation | Income payment date | Income payment date | Next business day after payment |
|
Income in the form of material benefits from % savings | Last day of the month | The day of actual payment of any income | Next business day after payment |
|
Dividends | Dividend payment date | Dividend payment date | Next business day after payment |
Line 025 “Including the amount of accrued income in the form of dividends”
In this line you need to indicate the amount of dividends that were paid in the current reporting period, taxed at the rate specified in “Line 010”. This amount is informationally highlighted as a separate line, but is included in the total amount of accrued income shown on “Line 020”.
Line 030 “Amount of tax deductions”
Here it is necessary to reflect all deductions that are presented to individuals for the reporting period for the income indicated in “Line 020”. These can be standard, property, social and investment tax deductions. Also, on “Line 030” you need to show amounts that reduce the tax base and non-taxable amounts for income exempt within certain limits. For example, 4,000.00 rub. from gifts received by employees.
Line 040 “Amount of calculated tax”
On “Line 040” you need to indicate the total amount of personal income tax, which was calculated from the income indicated in “Line 020” and at the rate indicated in “Line 010” for the corresponding reporting period.
Line 045 “Including the amount of calculated tax on income in the form of dividends”
For information, you need to indicate the amount of personal income tax that was accrued on the dividends paid specified in “Line 025” and at the rate specified in “Line 010” for the corresponding reporting period.
Line 050 “Amount of fixed advance payment”
This line is filled in only if there are foreign workers who work under a patent.
In this case, here you will need to indicate the total amount of fixed advance payments for personal income tax, by which you reduce the tax of all foreign workers working on a patent.
After you have filled out Block 1, namely lines 010-050 for all bets, you can start filling out Block 2, namely filling out lines 060-090.
Line 060 “Number of individuals who received income”
Here, indicate the total number of employees to whom you paid income during the corresponding reporting period.
Do not include employees who did not receive taxable income in this indicator. If during the reporting period the same person was admitted twice, i.e. was hired, then fired and then hired again, it must be indicated once.
Line 070 “Amount of tax withheld”
On “Line 070” you need to indicate the amount of tax withheld during the reporting period at the time of payment of income. The fundamental difference between the indicators of Lines 040 and 070 is that “Line 040” indicates the amount of personal income tax on income received but not paid, and “Line 070” indicates the amount of personal income tax on transferred income. Those. these indicators may take unequal values. For example, personal income tax, which is withheld from the salary for December in January, is not reflected in “Line 070” of the calculation of 6-NDFL for the year, but is included in “Line 070” of the calculation of 6-NDFL for the 1st quarter of the next year.
Line 080 “Amount of tax not withheld by the tax agent”
On this line you need to indicate the amount of personal income tax that has been calculated but not withheld. For example, if the income was paid in kind and no other payments were made. Those. These are the tax amounts for which you must submit Certificate 2-NDFL with sign “2”.
You do not need to show income that you will retain in subsequent reporting periods on this line. For example, “Line 080” of Report 6-NDFL for the 1st quarter does not indicate the amount of personal income tax from the salary for March, which will be withheld in the 2nd quarter.
Line 090 “Tax amount returned by the tax agent”
Here we indicate the total amount of tax returned to the individual by the tax agent.
The procedure for filling out Section 2 of form 6-NDFL
Section 2 of Form 6-NDFL directly provides information on income payments made to individuals for the corresponding reporting period, namely the dates of actual receipt of income, the date of tax withholding and the deadline for transferring the withheld tax.
Section 2 reflects transactions for the reporting period for which the 6-NDFL calculation is made. The report for the 1st quarter reflects payments for the period January-March.
The half-year report reflects payments for the period April-June.
The report for 9 months reflects payments for the period July-September. The annual report reflects payments for the period October-December.
At the same time, the guideline for including a specific payment in a particular reporting period is the deadline for transferring the withheld tax.
If this deadline has not yet arrived, then there is no need to include this payment in Section 2. For example, salary for March was paid on March 31st. The deadline for paying personal income tax for this payment is April 1. Despite the fact that the payment of income itself was made in the 1st quarter, this income will need to be reflected in Section 2 of Report 6-NDFL in the 2nd quarter, because The deadline for personal income tax transfer is the 2nd quarter.
For each payment of income in favor of individuals, you need to fill out a separate Block of lines 100-140. To do this, for each payment you need to determine:
- “Date of actual receipt of income” - line 100;
- “Date of tax withholding” - line 110;
- “Tax payment deadline” - line 120;
Income for which all three dates coincide must be combined into one Block of lines 100-140.
Line 100 “Date of actual receipt of income”
Here you need to indicate the date of actual receipt of income reflected on Line 130. This is the date on which income is subject to inclusion in the personal income tax base.
Each type of income has its own date. The main types of income and the dates of their actual receipt are presented in column 2 and column 3 of Table 1, respectively.
Line 110 “Tax withholding date”
This reflects the date of tax withholding from the amount of income actually received, reflected on Line 130. As a rule, this date coincides with the date of payment of income, i.e. with the date of actual transfer of funds (payment from the cash register or receipt of income in kind) in favor of an individual. But there are exceptions (SEE column 4 of Table 1).
Line 120 “Tax payment deadline”
In “Line 120” you need to indicate the deadline for paying the withheld personal income tax on the income indicated on “Line 130”. As a rule, this is the next business day after income is paid. If this day falls on a holiday or weekend, the deadline for personal income tax payment is postponed to the next working day.
But there are incomes for which the deadline for transferring personal income tax falls on a date other than the next day. For example, personal income tax on vacation pay. The deadline for transferring personal income tax on such payments is the last day of the month in which these vacation pay payments were made.
More detailed information about the deadlines for transferring personal income tax for a specific type of income can be found in column 5 of Table 1.
Line 130 “Amount of income actually received”
In this line you need to indicate the amount of paid income (including personal income tax) received (to be included in the tax base for personal income tax) as of the date specified in “Line 100”.
Line 140 “Amount of tax withheld”
Here you need to indicate the amount of tax withheld from the income paid, indicated on “Line 130” as of the date indicated on “Line 110”.
The amount of “Line 140” may not coincide with the amount indicated on Line “070”. Firstly, due to the fact that Section 1 is filled in with a cumulative total from the beginning of the year, and Section 2 only for specific 3 months. Secondly, this amount may not be the same starting from the 1st quarter.
Let's consider this example. The salary payment was made on March 31, respectively, the tax withholding date falls on the 1st quarter, and therefore, according to line 070 of Section 1, we must reflect the personal income tax on this amount in the 1st quarter. But, since the deadline for paying this tax is April 1, then according to “Line 140” of Section 2 we will have to reflect this amount of personal income tax in the 2nd quarter.
When it is not possible to withhold personal income tax, zeros must be entered in lines 110, 120 and 140. For example, this situation is possible when income is paid in kind, in the absence of other payments in favor of this person.
Also, zeros are entered on these lines even if there is no need to withhold tax. For example, when the amount of deductions exceeds the amount of income received.
