6 NDFL procedure for filling out. How to reflect bonuses

6-NDFL is a new quarterly reporting form for personal income tax. All employers must submit it in addition to the usual annual 2-NDFL certificates. Even though the form consists of only two sections, it is not that easy to fill out.

So that you can cope with it quickly and without errors, we suggest reading our material. We analyzed the most important situations and explained them with examples. rules for filling out 6-NDFL.

Who needs to submit 6-NDFL

All companies and entrepreneurs who have at least once accrued and paid income to individuals under employment or civil law contracts (clause 2 of Article 230 of the Tax Code of the Russian Federation) must submit calculations in Form 6-NDFL to the tax office.

It turns out that if a company or entrepreneur does not have employees or does not make payments to individuals, there is no need to submit a calculation. Tax authorities also confirm this conclusion (letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4958).

Keep in mind that many inspections expect zero settlements. Therefore, it is better to check with your tax office about the need to submit a zero calculation. Or you can play it safe and write a letter to the tax office in any form, indicating the reason why 6-NDFL is not submitted (see an example sample below). Explanations may be as follows: there are no employees, there were no payments during the reporting period, there is no activity.

See the expert’s opinion on submitting a zero report below.

The date when personal income tax was withheld should be reflected on line 110. The Tax Code requires tax to be withheld on the day the income is paid (clause 4 of Article 226 of the Tax Code of the Russian Federation). Therefore, in line 110, enter the date when you gave the individual money from the cash register or transferred it to his bank account. For example, if the salary for September was paid on October 5, then the tax withholding date will be October 5.

The tax calculated on income in kind and material benefits from loans must be withheld from the next cash payment. The date of this payment must be indicated in line 110 as the moment of tax withholding.

The day on which the tax is transferred to the budget is listed on line 120. Please note that in 2016, different deadlines for paying personal income tax have been established depending on the type of income. Thus, as a general rule, personal income tax must be transferred to the budget no later than the day following the day the income is paid. An exception is the tax on sick leave and vacation pay; it must be paid no later than the last day of the month in which the said amounts were issued (clause 6 of Article 226 of the Tax Code of the Russian Federation).

For information about which dates to put in lines 100, 110 and 120 of section 2, see the table below.

Line 130 records the amount of income of individuals in rubles and kopecks. Since personal income tax is not withheld from the salary advance, on the date of receipt of income in the form of salary in the 6-personal income tax calculation, its total amount for the month should be recorded.

Line 140 indicates the amount of tax withheld.

For more information on how to fill out section 2 of form 6-NDFL, see the expert’s commentary. Below we will analyze the most important situations from practice and use examples to explain exactly which indicators to record in sections 1 and 2.

Situation 1. Employees are paid next month

The salary for the month worked, which is issued the following month, should be reflected in a special way in form 6-NDFL.

For example, salaries for September were paid to employees in October. In this case, when calculating for 9 months, the September salary does not need to be shown in section 2. And in section 1, lines 020 and 040 should be filled in. The amount of the September salary is recorded in line 020, and the calculated personal income tax is recorded in line 040. On line 070, you should record personal income tax on wages issued no later than September 30. Therefore, the tax on September salaries will not be included here. But there is no need to enter salary tax for September on line 080 of the form. After all, on the last day of the reporting period, income has not yet been paid to employees. This means that the obligation to withhold tax did not arise (letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11/13984@).

See the expert’s opinion on the reflection of carryover wages in 6-NDFL below.

Example. From January to September inclusive, 12 employees worked at Agat LLC. There are no foreigners among the employees. For the period from January to September 2016, the organization accrued only wages; no other income was paid to employees. Salary data is shown in the table below. The second part of the salary for September was paid on October 5.

We will show how an accountant of Agat LLC fills out section 1 of form 6-NDFL for 9 months of 2016.

Table. Salary data for Salut LLC for 9 months of 2016

In line 020, the accountant will enter the amount of accrued payments - 4,104,000 rubles, in line 030 - deductions equal to 151,200 rubles. In line 040 - calculated personal income tax - 513,864 rubles. In line 070, the accountant will record the salary tax for January - August 2016. Since the salary for September has not yet been issued by the end of the reporting period, tax has not been withheld from it. And there is no need to write it down in line 070 of the report for 9 months. The indicator in line 070 will be equal to 456,404 rubles. (RUB 513,864 - RUB 57,460).

The accountant will put a dash in line 080. An example of filling out 6-NDFL is shown below.

Situation 2. Employees are paid until the end of the month

Let’s say the company issued the September salary on September 29. In this case, the procedure for filling out Form 6-NDFL depends on when the company withholds tax.

If the company withheld tax from early wages (which in principle is not permissible), then the date of payment of the wages is indicated in line 110, and the next business day in line 120 (letter of the Federal Tax Service of Russia dated March 24, 2016 No. BS-4-11/5106@).

If the company withholds tax from future cash payments, for example, from an advance payment for October, then line 020 reflects the entire salary for September. And in lines 100-140, such a salary will need to be shown only in the report based on the results of 2016 (letter of the Federal Tax Service of Russia dated April 29, 2016 No. BS-4-11/7893).

See the expert’s opinion on how early salaries are reflected in the report below.

Example. Salut LLC pays wages to employees on the last working day of the month. Data on salaries issued for July - September are shown in the table. We will show how an accountant at Salut LLC fills out section 2 of form 6-NDFL for 9 months.

Table. Salary data for Salut LLC for July-September 2016

Month	Final salary payment date	Amount of accrued salary	Withheld personal income tax


September

In section 2, the accountant will reflect payments for July - September 2016. He will show the salary for each month in separate blocks. In lines 100 of these blocks, he will write down the last days of each month - 07/31/2016, 08/31/2016 and 09/30/2016. Lines 110 will contain the dates of payment of the second part of the salary. And in lines 120 - the deadlines for paying personal income tax, the next working days after the payment of income. Lines 130 and 140 will contain the amounts of accrued wages and withheld personal income tax. for 9 months is shown below.

Situation 3. During the reporting period, additional wages were accrued

Typically, additional payroll is associated with the identification of an error. For example, the accountant incorrectly calculated the allowance. He lowered his salary. In the month when the error was discovered, the accountant added the missing part.

If, for example, in the 3rd quarter an employee’s salary was accrued, it should be shown in both sections of the 6-NDFL form for 9 months of 2016.

You must include the additionally accrued salary in line 020 if it was additionally accrued for the months of the reporting year. For example, in July 2016, the accountant accrued an additional payment for June 2016.

Salaries accrued for previous years do not need to be shown in line 020. Since the date of receipt of income is not included in the reporting period (clause 2 of Article 223 of the Tax Code of the Russian Federation).

Line 070 reflects personal income tax on additionally accrued wages if it is included in line 020.

In section 2, information must be reflected if wages were paid in three months of the reporting quarter. Tax officials will be interested in whether the personal income tax payment deadline has been missed.

Example. The workers received their salaries for August on September 5. A week later, the accountant learned that the minimum wage in the region had increased to 16,500 rubles. The new size is valid from August 1, 2016.

The accountant accrued additional wages to two employees on September 12. The total amount of additional payment is 9,000 rubles. Personal income tax with additional payment - 1170 rubles. (RUR 9,000 × 13%). Workers received additional payment on the same day. We will reflect the additional payment in the report.

The accountant showed the additional payment in the report for 9 months:

in section 1 - included the surcharge in lines 020, 040 and 070.

section 2 - in line 100 indicated the last day of the month for which the salary was accrued - 08/31/2016.

Filling out form 6-NDFL for 9 months is shown below.

Situation 4. Salaries were issued twice a month to all employees on the same day

If the salary of all employees was paid on the same day, for example, the 5th and 20th, in section 2 of form 6-NDFL you must fill out one block for salary for each month. The fact is that the independent block in Section 2 includes data on income for which the dates are the same if:

income received by individuals a person in accordance with Article 223 of the Tax Code of the Russian Federation;
the money is actually paid to the person and personal income tax is withheld;
Personal income tax is transferred to the budget.

Line 100 indicates the last day of the month for which the salary was accrued. It is believed that it was on this day that employees received wage income (clause 2 of Article 223 of the Tax Code of the Russian Federation).

Line 110 records the date when the second part of the salary for this month was actually paid to the employees and personal income tax was withheld.

In line 120 we need to indicate the deadline for paying tax on such payment, established by law. This is the next day after the payment of the second part of the salary (clause 6 of Article 226 of the Tax Code of the Russian Federation). And in lines 130 and 140 the total amount of salary for the month and the personal income tax withheld from it are entered.

Please note that in lines 130 the accrued amounts are recorded without reducing them for personal income tax (clause 4.2 of the Filling Out Procedure).

And there is no need to show the advance payment separately in section 2, because on the date the advance is issued, income is not yet considered received. And personal income tax is not withheld from the advance payment.

Example. Salut LLC issued an advance payment to all employees for August on the 20th of this month, and the second part of the salary for August on September 5. The total accrued salary for August was 230,000 rubles, personal income tax on it was 29,900 rubles. We will show how an accountant will reflect the salary for August in section 2.

Since all employees of Salut LLC were paid their salaries for August on the same day, the accountant will fill out one block for it in section 2. In line 100 he will indicate 08/31/2016, in line 110 - 09/05/2016, in line 120 - - 02/06/2016. In lines 130 and 140, the accountant will write down 230,000 rubles. and 29,900 rub. A completed fragment of section 2 of form 6-NDFL is given below.

Situation 5. Salaries were paid twice a month, but employees received them on different days

If the final part of the salary is paid to employees on different days, for example, some on the 5th and others on the 7th, you will have to fill out several blocks in section 2 of form 6-NDFL. The date of actual receipt of income for these payments is the same - the last day of the month for which the salary was accrued. And the tax withholding dates and the deadlines for transferring personal income tax are different.

If the second part of the salary was issued to everyone on the same day, and the advance was transferred on different days, then you need to fill out one block in section 2 of the report. After all, personal income tax from this salary is withheld from all employees on the same day.

But information about vacation and sick leave benefits for employees issued on different days should be entered in section 2 in separate blocks.

See below for the expert’s opinion on how salaries that are paid on different days are reflected in 6-NDFL.

Example. Amethyst LLC employs 5 employees. The advance payment for August was paid to everyone on the same day, August 15th. But the second half of the salary for this month was given out in two stages. The organization paid the second half of the salary for August to four employees on September 1. The amount accrued to these employees for the month was 180,000 rubles, personal income tax on it was 23,400 rubles. And one employee received his salary only on September 5. The accrued amount to this employee was 42,000 rubles, personal income tax - 5,460 rubles. We will show you how an accountant at Sapphire LLC fills out section 2 of form 6-NDFL.

Since Sapphire LLC did not issue salaries for August to all employees on one day, but in two parts, in section 2 the accountant will fill out two blocks. In the first block it will reflect the income data of four employees. In line 100 of this block it will write 08/31/2016, in line 110 - 09/01/2016, in line 120 - 09/02/2016. In lines 130 and 140, the accountant will put 180,000 rubles. and 23,400 rub.

And the accountant at Sapphire LLC will fill out the second block like this. In line 100 it will write 08/31/2016, in line 110 - 09/05/2016, in line 120 - 09/06/2016. In lines 130 and 140 will indicate the values of 42,000 rubles. and 5460 rub. A sample of filling out 6-NDFL is shown below.

Situation 6. Sickness benefits were paid to employees along with their salaries

First of all, we note that of all types of state benefits, only temporary disability benefits must be shown in 6-NDFL. Maternity benefits, one-time benefits for women registered in medical institutions in the early stages of pregnancy, one-time benefits for the birth of a child, as well as monthly child care benefits are not reflected in the calculation.

Let's say the company paid wages and benefits for August in September. The specificity is that benefits must be recorded in the report separately from wages. After all, they have their own personal income tax payment date. For salary - the day following the day of payment, for sick leave - the last day of the month in which they are paid. But for what month the benefit was accrued is not important for form 6-NDFL

See below for the expert’s opinion on how temporary disability benefits are reflected in the report.

Example. On September 5, the company paid the employee a salary for August in the amount of 40,000 rubles. and sickness benefit in the amount of 7,500 rubles. Personal income tax from salary - 5200 rubles, from benefits - 975 rubles. An example of filling out 6-NDFL with sick leave is shown below.

Situation 7. Employees’ wages are accrued but not issued

If the company has accrued salaries, but the employees have not received them, then there are two options for filling out form 6-NDFL.

The first is not to fill out section 2, that is, leave lines 100-140 empty (letter of the Federal Tax Service of Russia dated May 24, 2016 No. BS-4-11/9194@).

The second is to indicate in line 100 the last day of the month for which the salary was accrued. In lines 110 and 120 - 00.00.0000 (letter of the Federal Tax Service of Russia dated April 25, 2016 No. 11-2-06/0333).

Example. The company pays employees a monthly salary of 450,000 rubles. However, there were no payments in August and September. A completed fragment of section 2 of the report for the 3rd quarter of 2016 is shown below.

Situation 8. The employee received income that is only partially subject to personal income tax

In the calculation of personal income tax, it is necessary to reflect all income on which tax is calculated. As well as those payments that could be subject to personal income tax if their amount exceeded the established limit. For example, gifts whose cost is less than 4,000 rubles. In section 1 of form 6-NDFL, the entire amount accrued to the employee is reflected on the line. And line 030 indicates the non-taxable part of the payment. In lines 130 and 140 of section 2, the entire amount of income and the personal income tax withheld from it are recorded.

If the payment is not subject to personal income tax, regardless of the amount, it does not need to be recorded in the form. For example, state benefits, except sick leave, do not need to be reflected in the report.

See below for the expert’s opinion on how non-taxable payments should be reflected in the report.

Example. On September 5, 2016, Salyut LLC gave an employee a gift worth 5,000 rubles. On the same day, the accountant paid the woman her salary. And withheld personal income tax from the gift from the cash payment. Salut LLC did not give any other gifts to the employee in 2016.

We will show how the accountant of Salut LLC will reflect the gift in the 6-NDFL form for 9 months of 2016.

In section 1, the accountant will write down 5,000 rubles. in line 020, and the non-taxable amount is 4000 rubles. will enter line 030. Personal income tax on the cost of the gift is 130 rubles. [(RUB 5,000 - RUB 4,000) x 13%]. The tax was withheld, so 130 rubles. The accountant will show it in lines 040 and 070.

In section 2, the accountant will write 09/05/2016 in lines 100 and 110, 03/06/2016 in line 120. In lines 130 and 140 there will be 5,000 rubles. and 130 rub. The completed section 2 is shown below.

Situation 9. Employees were paid vacation pay

Vacation pay is subject to personal income tax, so these payments must be reflected in the 6-NDFL report. In section 1, line 020 indicates the accrued amount of vacation pay. On line 030 - deduction if it was provided to employees. The accrued tax is entered in line 040. Line 070 will contain withheld tax on vacation pay.

In section 2 on vacation pay, you need to fill out as many blocks as the number of days in the quarter these amounts were issued. If vacation pay was transferred to several employees on the same day, payments should be combined and recorded in one block of lines 100 - 140.

Lines 100 and 110 record the date the money was issued to the employee. In line 120 - the last day of the month in which vacation pay was paid. And in lines 130 and 140 - the accrued amount and withheld tax on vacation pay.

See the expert’s opinion on how vacation pay is reflected in 6-NDFL below.

Example. In August 2016, Polet LLC paid vacation pay to three employees: A.V. Zaitsev, I.K. Sinitsyn. and Krasnov O.P. On August 15, money was given to Zaitsev and Sinitsyn. The accrued amount to Zaitsev is 16,800 rubles, personal income tax from it is 2,184 rubles. Sinitsyn's vacation pay - 19,500 rubles, personal income tax - 2,535 rubles. Krasnov O.P. paid vacation pay on August 20, accrued amount - 21,000 rubles, personal income tax - 2,730 rubles. We will show how the accountant reflected the payment of vacation pay in section 2 of the report for 9 months of 2016.

Vacation pay to Zaitsev and Sinitsyn was paid on the same day; they can be written down in one block in section 2. In lines 100 and 110, the accountant will indicate 08/15/2016, in line 120 - 08/31/2016. In line 130 he will write 36,300 rubles. (RUB 16,800 + RUB 19,500), in line 140 - RUB 4,719. (2184 rubles + 2535 rubles).

The accountant of Polet LLC will reflect Krasnov's vacation pay in another block in section 2. In lines 100 and 110 he will write 08/20/2016, in line 120 - 08/31/2016. In lines 130 and 140 - 21,000 rubles. and 2730 rub. See below for an example of filling out 6-NDFL with allowances.

Situation 10. Employees were paid a bonus

If employees are paid bonuses, then these payments should also be shown in 6-NDFL. But the filling rules are different depending on the type of award. So, for example, if this is a one-time payment for a holiday, then it should be reflected in section 2 separately from the salary. After all, you recognize income on different days. For a bonus - on the day it is issued, for a salary - on the last day of the month for which it was accrued.

If employees are paid monthly bonuses for their performance and this money is part of the salary, then the income in Section 2 must be shown along with the salary. After all, the income date for these payments is the same - the last day of the month for which they were accrued. But this rule does not apply to quarterly and annual bonuses. They are indicated separately in section 2, since they have nothing to do with the monthly salary.

See below for the expert’s opinion regarding the reflection of bonuses paid to employees in 6-NDFL.

Situation 11. The company employs employees under GPC agreements

Payments under civil law and employment contracts are subject to personal income tax differently. Salary under an employment contract is considered received only on 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, there is no need to withhold tax from the advance payment under an employment contract. And you don’t need to write it down separately in form 6-NDFL.

And income under a civil contract is recognized on the day when the money is paid to the individual. So, personal income tax must be withheld from the advance payment under such an agreement. Accordingly, both the advance payment and the final amount under the contract should be recorded in the calculation.

In section 1, the amounts of advances and final payments under civil contracts are included in the indicator on line 020. The tax on them is reflected on lines 040 and 070.

In section 2, the advance and final payment under a civil contract are recorded in separate blocks from lines 100 - 140. If money was transferred simultaneously under several similar contracts, you need to combine payments in one block.

In lines 100 and 110, enter the date of issue. On line 120, indicate the next business day. And in lines 130 and 140, enter the amount of the accrued advance and the personal income tax withheld from it.

See below for the expert’s opinion regarding the reflection of payments under a work contract in 6-NDFL.

Example. On August 22, 2016, Vesta LLC issued Krasnov A.V. advance payment under a contract. The accountant transferred the money to Krasnov minus personal income tax. The accrued advance amount is 12,000 rubles, personal income tax is 1,560 rubles. The accountant of Vesta LLC did not accrue any further payments under this agreement. We will show how an accountant will reflect the advance in the calculation for 9 months of 2016.

In section 2, the accountant will show the advance paid in a separate block. In lines 100 and 110 it will indicate 08/22/2016, in line 120 - 08/23/2016. In lines 130 and 140 there will be indicators of 12,000 rubles. and 1560 rub. See below for the completed fragment of section 2 of form 6-NDFL.

In section 1, the accountant will include the accrued advance of 12,000 rubles. to the indicator on line 020. And the calculated and withheld tax on the advance, equal to 1,560 rubles, will add to the indicators on lines 040 and 070.

How to calculate fines for errors in 6-NDFL

Penalties for errors in personal income tax reporting have been in effect since the beginning of the year. But it took tax officials more than six months to decide how they would fine companies for errors and delays in personal income tax reporting.

What mistakes will you be fined for, and how much will a late payment cost? The Federal Tax Service answered these questions in detail in a letter dated 08/09/16 No. GD-4-11/14515. The tax service brought the explanations to the attention of local inspectorates, so they will be guided by them in their work.

How to check the indicators of the annual form 6-NDFL

Tax officials check personal income tax calculations very carefully. Therefore, it is better to double-check before submitting. You will find errors that are safer to correct before inspectors find them in the articles: “”, “”, “”

Next, check the indicators of the 6-NDFL report and 2-NDFL certificates with signs 1 and 2. To do this, you can use the control ratios given in the letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852. Inspectors will check the report based on them. And for your convenience, we have summarized these ratios in a table.

Table. How to check the 6-NDFL report for the year

Indicators	What should match	Explanation
Indicators in the 6-NDFL report
Accrued income and provided deductions	The indicator in line 020 should not be greater than the amount in line 030	Deductions provided cannot be greater than income. Reduce your deductions. If an employee's income for a month is less than the deduction, provide him with a deduction in the amount of income
Accrued income, deductions, calculated tax and tax rate	The following ratio must be satisfied: Line 040 = (Line 020 - Line 030) x Line 10: 100	If the ratio is not met, you have calculated personal income tax incorrectly, correct the error and adjust the calculation indicators
Accrued tax and offset fixed payments of foreigners on the patent (lines 040 and 050)	The amount in line 050 cannot be greater than the amount in line 040	You cannot offset the advance payment in an amount greater than the tax accrued on the foreign employee's income. The amount of remaining payments is not transferred to the next year (clause 7 of Article 227.1 of the Tax Code of the Russian Federation)
Tax withheld and returned to employees (lines 070 and 090)	You had to transfer an amount of personal income tax to the budget for the year equal to the difference between indicators 070 and 090	If you have not transferred all the withheld tax, you face penalties and fines under Article 123 of the Tax Code of the Russian Federation. If you listed more than necessary, this is also a violation. After all, personal income tax cannot be transferred at the expense of one’s own funds (clause 9 of article 226 of the Tax Code of the Russian Federation)
Form 6-NDFL and certificate 2-NDFL with sign 1
Amount of accrued income for individuals	The indicator in line 020 of form 6-NDFL must be equal to the total indicator “Total amount of income” for all 2-NDFL certificates and appendices No. 2 to the income tax return*	Compare income indicators taxed at the same personal income tax rate, as well as the amount of tax calculated at this rate. Look for an error if the data in 6-NDFL reports and 2-NDFL certificates do not match
Dividend amounts	The indicator in line 025 in form 6-NDFL must be equal to all income with code 1010 from certificates 2-NDFL and appendices No. 2 to the income tax return*
Calculated personal income tax	The indicator in line 040 of form 6-NDFL must be equal to the sum of all indicators “tax amount calculated” from certificates 2-NDFL and lines 030 from appendices No. 2 to the income tax return*
Number of income recipients	The indicator in line 060 of form 6-NDFL must be equal to the total number of 2-NDFL certificates with characteristic 1 and appendices No. 2 to the income tax return*	If the indicator in line 060 is greater, you have not submitted 2-NDFL certificates or attachments No. 2 for all income recipients. If less, correct the data in form 6-NDFL
Amount of unwithheld personal income tax	The indicator in line 080 of form 6-NDFL must be equal to the sum of all indicators “amount of tax not withheld by the tax agent” from certificates 2-NDFL and lines 034 from appendices No. 2 to the income tax return*	If the figures do not match, you have incorrectly indicated the amount of unwithheld tax. Find the error and fix it
Form 6-NDFL and certificate 2-NDFL with sign 2
Amount of unwithheld tax	The indicator in line 080 of form 6-NDFL must be equal to the sum of all indicators “the amount of tax not withheld by the tax agent” from certificates 2-NDFL and lines 034 from appendices No. 2 to the income tax return	If the indicators do not correspond, you incorrectly indicated the amount of unwithheld tax or did not submit 2-NFDL certificates with sign 2 for all individuals. persons Correct the mistake

In this material we will remind you of the basic rules for filling out 6-NDFL and provide a sample of filling out the calculation.

Procedure for filling out form 6-NDFL

Form 6-NDFL consists of the following sections:

Title page (Page 001);
Section 1 “Generalized indicators”;
Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

In accordance with the rules for filling out form 6-NDFL, the Calculation is compiled on an accrual basis for the 1st quarter, half year, 9 months and calendar year.

General requirements for filling out 6-NDFL

To reduce the likelihood of errors when filling out 6-NDFL, you need to refer to the Instructions for filling out form 6-NDFL, which can be found in the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@. The general requirements for filling out form 6-NDFL, in particular, include:

filling out the text and numeric fields of the Calculation from left to right, starting from the leftmost cell;
putting dashes in unfilled cells, while in unfilled cells for total indicators a zero is indicated in the leftmost cell, the remaining cells are crossed out;
ban on double-sided printing of Calculation on paper;
using black, purple or blue ink;
When preparing the Calculation on a computer and subsequent printing, dashes may not be included, and Courier New font with a height of 16-18 points should be used.

How to correctly fill out form 6-NDFL

If filling out the title page does not cause any particular difficulties, the procedure for filling out Section 1 “Generalized Indicators” may raise questions.

If different tax rates were applied during the year, then lines 010-050 are filled out separately for each tax rate. In this case, the indicators are given in total for all individuals to whose income each specific rate is applied.

Lines 010-090 are filled in cumulatively from the beginning of the year.

Line 010 “Tax rate, %” indicates the tax rate applied in the reporting period.

Lines 020-050 are filled in for each specific rate indicated on line 010.

Line 020 “Amount of accrued income” indicates the amount of accrued income on a cumulative basis from the beginning of the tax period.

If dividends were accrued during the tax period, then the tax agent reflects their amount again on line 025 “Including the amount of accrued income in the form of dividends.”

Line 030 “Amount of tax deductions” reflects the amount of tax deductions that reduces income subject to taxation. This line reflects, in particular, the standard tax deductions provided for in Art. 218 of the Tax Code of the Russian Federation, as well as deductions in the amounts provided for in Art. 217 of the Tax Code of the Russian Federation (for example, deduction from the cost of gifts or material assistance). A complete list of deductions can be found in the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@.

The amount of calculated personal income tax is reflected in line 040 “Amount of calculated tax”.

In line 045 “Including the amount of calculated tax on income in the form of dividends” you need to indicate the amount of personal income tax on dividends previously reflected on line 025.

If an organization or individual entrepreneur employs a foreigner who has a patent and pays personal income tax on his own, then the tax agent can reduce the calculated personal income tax of such employees by the amount of their fixed personal income tax payments. The amount by which the tax agent reduces the calculated personal income tax is reflected on line 050 “Amount of fixed advance payment.”

On line 060 “Number of individuals who received income,” the tax agent must indicate the total number of individuals who received income from him in the tax period. If during the year the same individual was fired and rehired, it is indicated on line 060 only once.

Line 070 “Amount of tax withheld” reflects the amount of personal income tax that was withheld by the tax agent.

Line 080 “Amount of tax not withheld by the tax agent” reflects the amount of personal income tax that the tax agent was unable to withhold from the income of an individual.

On line 090 “Amount of tax returned by the tax agent” you need to show the amount of personal income tax that was returned by the tax agent in accordance with Art. 231 Tax Code of the Russian Federation.

Lines 060-090 are filled out in total for all tax rates and must be filled out on the first page of Section 1.

We looked at how to fill out Section 2 of form 6-NDFL.

How to check the correctness of filling out form 6-NDFL

To check the correctness of filling out the Calculation, you can use the Control Relationships prepared by the Federal Tax Service (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852@, letter of the Federal Tax Service of Russia dated March 20, 2019 No. BS-4-11/4943@).

Example of filling out form 6-NDFL

Despite the fact that the form itself has changed somewhat (changes were made to the Title Page), the general principle of filling out 6-NDFL remains the same. Therefore, the example we gave of filling out 6-NDFL in 2017 is still relevant now.

Here is an example of filling out the Calculation form: 6-NDFL for the first half of 2017. We present the data to be filled in in the table. To simplify, we will assume that there were no other accruals and payments in 2017. All income recipients (15 people) are tax residents of the Russian Federation for personal income tax purposes.

Please note that the amount of personal income tax on wages for June in the amount of 92,335 rubles, which will be withheld on 07/05/2017, is not reflected in Section 2. Consequently, between the indicators of lines 040 “Amount of calculated tax” and 070 “Amount of withheld tax” of Section 1, a difference is formed in the amount of personal income tax calculated, but not withheld as of 06/30/2017.

6-NDFL is a reporting form for personal income tax. In it, tax agents must indicate information about employee income, calculated and withheld personal income tax amounts for the reporting period. All employers are required to submit a report on Form 6-NDFL to the Federal Tax Service every quarter.

Report form 6-NDFL

The form of the 6-NDFL report, the procedure for filling out and submitting it is determined by the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@. At the beginning of 2018, it was amended by order of the Federal Tax Service of Russia dated January 17, 2018 N ММВ-7-11/18@, which came into force on March 26, 2018.

A report that shows the calculation of personal income tax amounts is submitted quarterly in electronic format, if during the reporting quarter the organization made payments in favor of 25 people or more. If the organization reports for less than 25 people, then the form can be submitted on paper. The tax amount is filled in in rubles, and the income amount is filled in rubles and kopecks.

Deadlines for submitting 6-NDFL

Form 6-NDFL must be sent to the tax office no later than the last day of the month following the reporting quarter. The annual calculation is provided until April 1 of the following year (Article 230 of the Tax Code of the Russian Federation). For the 1st quarter of 2019, you must report no later than April 30. More detailed timing can be seen in the table.

Fines for reporting

There is a fine for failure to comply with the deadlines for submitting the report. Each month of delay will cost 1000 rubles according to the norms of clause 1.2 of Article 126 of the Tax Code of the Russian Federation. An official responsible for failure to submit personal income tax reports on time may be fined from 300 to 500 rubles (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

If the information in the 6-NDFL report is found to be unreliable, the organization will be fined 500 rubles (Clause 1 of Article 126.1 of the Tax Code of the Russian Federation). Therefore, the chief accountant of each organization should know in detail how to fill out 6 personal income tax 2019.

Unlawful submission of the 6-NDFL report on paper carries a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

Form changes to consider in 2019

In 2018, the legal successors of reorganized companies were required to submit 6-NDFL, if the company itself did not do so before the end of the reorganization. In particular, the successor organization should:

indicate your TIN and KPP at the top of the title page;
use code “215” (for the largest taxpayers - “216”) in the details “at the location (accounting) (code)”;
in the “tax agent” detail, indicate the name of the reorganized entity or its separate division;
in the new detail “Form of reorganization (liquidation) (code)” indicate one of the values: 1 - transformation, 2 - merger, 3 - division, 5 - accession, 6 - division with simultaneous accession, 0 - liquidation;
also indicate “TIN/KPP of the reorganized company.”

There have also been other changes to the way you fill out the form.

The largest taxpayers need to provide a checkpoint according to the certificate of registration with the tax office at the location of the legal entity, and not at the place of registration as the largest taxpayer.

Tax agent organizations that are not major taxpayers must indicate the value “214” instead of “212” in the details “at location (accounting) (code)”.

The title page must contain the full details of the document confirming the authority of the representative.

The electronic format of 6-NDFL is also adjusted taking into account the listed amendments.

Sample of filling out 6-NDFL: step-by-step instructions

Although the 6-NDFL report has been in effect for the fourth year, filling it out still raises questions among employers and accountants. In addition, a number of changes have been made to it that must be taken into account when filling out.

The document consists of the following sections:

Title page.
Section 1 (information is formed on an accrual basis).
Section 2 (information is reflected only for the specified quarter, without taking into account previous periods).

Below is an example of filling out 6-NDFL for the 1st quarter of 2019 with step-by-step instructions.

Cover page of form 6-NDFL

Step 1. TIN and checkpoint

In the appropriate fields, indicate the TIN and KPP data of the organization submitting the report. If the report is submitted by a branch, then the branch checkpoint is indicated.

Step 2. Correction number

If 6-NDFL is submitted for the first time during the reporting period, then zeros are reflected in the “adjustment number” field.

An adjustment involves changes to the information provided to the Federal Tax Service. Clarification of the calculation for the corresponding reporting period is indicated by the adjustment number. For example: 001, 002, 003 and so on.

Step 3. Reporting by quarter (period number)

The period for providing 6-NDFL is the quarter for which the employer reports:

1st quarter - code 21;
half-year - code 31;
9 months - code 33;
year - code 34.

Codes for organizations providing information at the stage of reorganization (liquidation) are indicated in appendix. 1 Order.

Step 4. Tax period

The tax period is the calendar year for which the information is provided. The corresponding 4 digits are entered in the field.

Step 5. Tax service code (at place of registration)

The line indicates the code of the tax office where the reports will be submitted. This is a four-digit code in which:

the first 2 digits are the region number;
the second two digits are the inspection code itself (using the example of Federal Tax Service Inspectorate No. 9 of the Central District of St. Petersburg).

It is important to remember that reporting is sent to the inspectorate at the location of the organization or its separate division. Individual entrepreneurs submit this report to the tax office at their place of residence or place of business.

The code “By location (accounting)” helps determine which organization submits reports. The full list of codes is defined in the appendix. 2 to the Order.

The most common for organizations:

by place of registration - 214;
at the place of registration of a separate subdivision - 220;
the largest taxpayers indicate 212.

Individual entrepreneurs also indicate special codes:

at place of residence - code 120;
at the place of activity - code 320.

Step 6. Taxpayer name

The short (if any) or full name of the company is printed in the “tax agent” field.

Step 7. OKTMO (municipal entity) code and taxpayer phone number

You must indicate the code of the municipality in whose territory the organization or branch is located and registered. Sometimes citizens are paid money (salaries and bonuses) by both the parent organization and its division. In this case, two forms with different OKTMO codes are filled out and submitted at once.

Section 1

Section 1 “Generalized Indicators” is formed on a cumulative basis from the beginning of the year and consists of information for each personal income tax rate, except for lines 060-090. The structure of section 1 provides information:

1. For each bet separately:

tax rate percentage;
amount of accrued income (the form may not include income that is completely exempt from personal income tax, or income that is less than the limit, depending on the type of income. For example, financial assistance in connection with the death of a close relative, financial assistance for the birth (adoption, establishment of guardianship rights) of a child up to 50 thousand rubles per child, etc.);
amounts of tax deductions;
personal income tax amounts (including from income in the form of dividends).

2. Generalized information on all bets (displayed once in the section for the first bet):

number of individuals who received income;
amounts of tax withheld;
amounts of tax not withheld;
personal income tax amounts returned by the tax agent.

Personal income tax rates in 2019 on the income of employees and persons performing work (providing services) under civil contracts: 13%, 15%, 30% and 35%. In 2019, rates did not change.

We will show you how to take into account personal income tax in report 6 personal income tax, using examples of filling out sections line by line.

Block 1. Data for each personal income tax rate

Step 1. Line 010. Tax rate

The example considers the widely used personal income tax rate of 13%. In field 010 the interest rate is indicated. In the case of tax calculation at different rates, for each rate the data will be generated that relates only to the specified personal income tax rate. The total values of lines 060 to 090 are indicated once on the first page; on subsequent sheets, zeros are placed in these fields.

Step 2. Line 020. Accrued income

Line 020 (“amount of accrued income”) indicates all taxable income of employees, calculated on an accrual basis from the beginning of the year - those that were actually received during the year. Line 020 does not include income that is completely non-taxable with personal income tax and income transferred to employees that is less than the taxable limit, for example, financial assistance up to 4,000 rubles (on a general basis) or up to 50,000 rubles (for birth). The payment of dividends is reflected, among other things, in line 025.

In certain cases, material assistance is not completely subject to personal income tax (see clause 8, clause 8.3 and clause 8.4 of Article 217 of the Tax Code of the Russian Federation); for some types of material assistance, personal income tax is withheld from a portion. In Letter No. BS-4-11/13984@ dated 08/01/2016, the Federal Tax Service clarified that line 020 should not contain information about income not subject to personal income tax and specified in Art. 217 Tax Code of the Russian Federation. Thus, completely non-taxable financial assistance is not indicated on the form.

Step 3. Line 030. Tax deductions

If taxpayers were provided with tax deductions, their amount is reflected in field 030. Deductions are non-taxable amounts that reduce the base for calculating personal income tax. The Tax Code provides for the following tax deductions:

standard (Article 218 of the Tax Code of the Russian Federation);
social (Article 219 of the Tax Code of the Russian Federation);
property (Article 220 of the Tax Code of the Russian Federation), etc.

Line 030 is filled in in total for all deduction codes (order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@) for which they were provided.

Step 4. Line 040. Calculated personal income tax

Line 040 (“calculated tax amount”) is calculated by multiplying line 010 (“tax rate”) and the corresponding income tax base (personal income tax base).

The tax base of income (at each rate) is determined as the difference between column 020 (“amount of accrued income”) and column 030 (“amount of tax deductions”).

Tax base of income (rate 13%) = 10,100,000.00 - 100,000.00 = 10,000,000.00 (personal income tax base 13%)

Line 040 (“calculated tax amount”) = 10,000,000 * 13% = 1,300,000 (personal income tax at a rate of 13%).

Tax on dividends is indicated in column 045 and is calculated in the same way.

Step 5. Line 050. Amount of advances

This field is filled in if the organization employs foreigners on a patent basis. In this case, line 050 (“amount of fixed advance payment”) reflects the amount of advances paid to foreigners. In other cases, there is no data to fill in line 050, and zero is indicated.

Block 2. Summary of Section 1

Step 6. Line 060. Number of people who have received income since the beginning of the year

The field indicates the total number of individuals to whom the organization made payments of taxable income in the reporting period.

Step 7. Line 070. Total amount of tax withheld at all rates

Line 040 is the calculated tax, i.e. the value of this line shows the amount of tax that must be transferred for the period (1st quarter, 1st half of the year, 9 months, year).

Line 070 - withheld tax, displays data on the transferred tax amounts only for the current period. This line should not include data for past or future payments.

You can check the data on page 040 using payment orders for the payment of personal income tax by comparing fields 106 (“TP” - payments of the current year) and 107 (“MS indicates the serial number of the month”) with the value of line 040.

For the 1st quarter of 2019, as in other periods, the value of line 040 must correspond to the amounts calculated (calculated) and transferred to the budget for this period. Please note that not in this period, but specifically for it. Page 070 is checked in the same way as page 040, taking into account that all transfers (tax payment) must be made in the quarter (other period) for which we are reporting. That is, the information is compared according to the reporting period of personal income tax paid in the reporting period. You can check the correctness of the values of lines 040 and 070 by determining the amount of payments for the last reporting month made in the month following the reporting month.

Line 070 (“withheld”) may not be the same as line 040 (“calculated”). This happens when some tax amounts were accrued earlier and withheld from employees later.

Step 8. Line 080. Tax not withheld

Column 080 includes personal income tax amounts that could not be withheld for any reason.

Step 9. Line 090. Tax refunded

Line 090 reflects the amount of tax that was withheld incorrectly and returned to the employee. If there were no such cases, put a zero.

Section 2

This section of the 6-NDFL report contains only information for the reporting quarter, and not for the period from the beginning of the year. It indicates the dates for payment of income to employees and the deadlines for transferring personal income tax, as well as the amounts that correspond to income and tax.

The dates of transfers to employees need to be arranged in chronological order.

Step 10. Date employees received income

Columns 100 reflect the day on which the employee received income, even if the transfer was on a payroll basis, for each quarter of the year. Information for one day must be summarized if their tax payment dates coincide. If payments to employees are made according to different types, which differ in the tax payment date, information on such income must be indicated separately.

Please note that the date and month that must be specified depend on the nature of the payments.

The date on which the employee receives income depends on the specific type of payment. Thus, a salary becomes a citizen’s income on the last working day of the month for which it is transferred. Therefore, it is permissible to indicate the last date in this line, for example, January 2019, although employees received their salaries for January only in February. But vacation pay and sick pay are recognized as citizens’ income on the day they are received. As for material assistance, when transferring in cash, the date of receipt of income is the day of payment (transfer to a bank account or withdrawal from the cash register). If financial assistance is in kind, then in line 100 you must indicate the date of transfer of income.

Step 11. Line 110. Day of tax withholding by the tax agent

Line 110 contains the date (day, month, year) of tax withholding.

Personal income tax can be withheld from wages, vacation pay, sick leave, financial assistance (from the taxable part), remuneration for work rendered (services performed) and other payments in favor of the employee only on the day the income is transferred to the employee., letter of the Federal Tax Service of Russia dated November 13, 2015 No. BS- 4-11/19829);

on line 110 - the date of tax withholding, which coincides with the date of payment of vacation pay;

on line 120 - the day the tax is paid, but not later than the last day of the month in which vacation pay was paid.

Step 13. Line 130. Income before tax

Field 130 indicates the amount received by the employee or employees (in case of payment by list) on a certain date (filled in column 100 on the left) before the tax was withheld.

The date of the employee's income for the month must match the amount unless it includes completely non-taxable income. In such cases, explanations of the official position of the following departments can be provided:

letter of the Federal Tax Service of Russia dated December 15, 2016 No. BS-4-11/24064@;
letter of the Federal Tax Service of Russia dated 08/01/2016 No. BS-4-11/13984@ “Concerning calculations according to Form 6-NDFL.”

This rule also applies to the title page. Even in the longest line containing the name of the organization, all remaining spaces are filled with dashes.

Zero report 6-NDFL

The obligation to submit a calculation in Form 6-NDFL to the tax authority at the place of registration arises if the taxpayer is recognized as a tax agent, that is, makes payments in favor of individuals. If employee income is not accrued or paid during the year, there is no need to submit a report. The Federal Tax Service informed about this in a letter dated March 23, 2016 No. BS-4-11/4901.

If during 2019 there was at least one payment in favor of an individual in the nature of wages, sick leave, financial assistance, remuneration for services rendered (work performed) as part of the execution of a civil contract, the report must be completed. Since the form is filled out on a cumulative basis, in the future, indicators from the first, second and third quarters will be saved in the future in a cumulative manner. So, in principle, there cannot be a zero 6-personal income tax; the report will still contain information on at least one payment.

If last year an organization was a tax agent, but this year for some reason stopped paying income to employees, you don’t have to submit anything to the tax authority. Although the company is not obliged to explain to the tax authorities what the loss of tax agent status is associated with, to reassure yourself, you can send a letter to the Federal Tax Service regarding the failure to provide 6-NDFL in any form.

Download form 6 personal income tax: Current form

6 Personal income tax, sample filling

Fill out form 6-NDFL online

You can fill out a declaration in online services on the websites of accounting software developers - My Business, Kontur, Nebo and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).

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

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

Calculation in form 6-NDFL is submitted to the Federal Tax Service based on the results of each quarter. The due date is no later than the last day of the month following the quarter. However, the deadline for submitting annual personal income tax reports is different. The annual calculation of 6-personal income tax based on the results of 2017, as a general rule, must be submitted no later than April 1 of the year following the reporting year (paragraph 3, paragraph 2, article 230 of the Tax Code of the Russian Federation).

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

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

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

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

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

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

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

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

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

Has the new form of calculation of 6-NDFL been approved since 2018? Which form should I download to fill out the “paper” annual calculation of 6-NDFL for the 4th quarter of 2017? Has the new format required for submitting payments electronically been approved? Questions of this kind always arise before submitting regular tax reports.

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

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

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

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

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

Title page

When compiling 6-NDFL for the 4th quarter of 2017, at the top of the title page you need to note the TIN, KPP and the abbreviated name of the organization (if there is no abbreviation, the full name). If you need to submit a settlement in relation to individuals who received payments from a separate division, then fill in the “separate” checkpoint. Individual entrepreneurs, lawyers and notaries only need to indicate their TIN.

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

In the line “Submission period (code)”, enter 34 - this means that you are submitting the annual 6-NDFL for 2017. In the “Tax period (year)” column, mark the year for which the annual calculation is submitted, namely 2017.

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

212 – when submitting a settlement at the place of registration of the organization;
213 – when submitting the calculation at the place of registration of the organization as the largest taxpayer;
220 – when submitting a settlement at the location of a separate division of a Russian organization;
120 – at the place of residence of the individual entrepreneur;
320 – at the place of business of the entrepreneur on UTII or the patent taxation system.

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

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

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

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

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

Read also: Reporting deadlines in 2019: table for accountants

Line	What to reflect
010	Personal income tax rate (for each rate, fill out section 1).
020	The amount of accrued income.
025	Income in the form of dividends from January to December 2017 inclusive.
030	The amount of tax deductions.
040	The amount of calculated personal income tax since the beginning of 2017. To determine the value of this indicator, add up the personal income tax amounts accrued from the income of all employees.
045	The amount of calculated personal income tax on dividends on an accrual basis for the entire 2017: from January 1 to December 31, 2017.
050	The amount of fixed advance payments that are offset against personal income tax on the income of foreigners working under patents. However, this amount should not exceed the total amount of calculated personal income tax (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852).
060	The total number of individuals who received income during the reporting (tax) period.
070	The amount of personal income tax withheld.
080	The amount of personal income tax not withheld by the tax agent. This refers to amounts that a company or individual entrepreneur should have withheld until the end of the 4th quarter of 2017, but for some reason did not do so.
090	The amount of personal income tax returned (under Article 231 of the Tax Code of the Russian Federation).

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

Section 2 of the annual report 6-NDFL indicates:

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

Section 2 of 6-NDFL for the 4th quarter of 2017 should reflect information only for the last three months (October, November and December 2017). In this case, you need to reflect only those payments for which the tax payment deadline occurs in this period. Therefore, in section 2, special attention should be paid to the dates of payment and withholding of tax.

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

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

Line	Filling
100	Dates of actual receipt of income. For example, for salaries, this is the last day of the month for which salaries are accrued. For some others, payments have different dates (clause 2 of Article 223 of the Tax Code of the Russian Federation).
110	Personal income tax withholding dates.
120	Dates no later than which the personal income tax must transfer the budget (clause 6 of article 226, clause 9 of article 226.1 of the Tax Code of the Russian Federation). Typically, this is the day following the day the income is paid. But, for example, for sick leave benefits and vacation payments, the deadline for transferring taxes to the budget is different: the last day of the month in which such payments were made. If the tax payment deadline falls on a weekend, line 120 indicates the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
130	The amount of income (including personal income tax) received as of the date indicated on line 100.
140	The amount of tax withheld as of the date on line 110.

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

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

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

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

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

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

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

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

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

The most controversial issues regarding filling out 6-NDFL are payments during transition periods. They are encountered when a salary or bonus is accrued in one reporting period and paid in another. A similar ambiguous situation arose with salaries for December 2017. The fact is that some employers paid salaries for December before the New Year (in December). Other organizations and individual entrepreneurs paid salaries and annual bonuses in January 2018. How to show December accruals in the report so that tax authorities accept 6-NDFL the first time? Let's look at specific examples of filling out 6-NDFD for the 4th quarter of 2017.a

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

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

In section 2 of the 6-NDFL calculation for the 4th quarter of 2017, do not record salary data for December. They need to be shown in calculations for the first quarter of 2018, since section 2 should be based on the date no later than which personal income tax must be transferred to the budget. That is, reflect the income paid and the tax withheld in the reporting period in which the deadline for paying personal income tax falls.

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

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

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

CONCLUSION

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

Example 6-NDFL for the 4th quarter of 2017 with December salary

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

Example: salary for December was paid in December

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

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

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

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

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

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

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

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

Example: personal income tax was transferred in December 2017

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

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

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

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

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

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

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

Salary for December was paid in January 2018: how to reflect

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

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

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

CONCLUSION ABOUT DECEMBER SALARY IN JANUARY 2018

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

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

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

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

Salaries for September were paid in October

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

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

Starting from January 1, 2016, all tax agents (organizations and individual entrepreneurs with employees) are required to submit quarterly personal income tax reports in form 6-NDFL “Calculation of personal income tax amounts calculated and withheld by the tax agent.” The calculation form was approved by Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450@ and registered by the Ministry of Justice of Russia on October 30, 2015 No. 39578.

In addition, the obligation to submit an annual certificate in form 2-NDFL remains. At the same time, the calculation of 6-NDFL contains data for the entire organization, and 2-NDFL is presented personalized for each individual for whom the organization was a source of income and acted as a tax agent for personal income tax.

The 6-NDFL calculation consists of a title page, section 1 “Generalized indicators” and section 2 “Dates and amounts of income actually received and withheld personal income tax.”

Who provides 6-NDFL calculations and where?

The obligation to submit a report is assigned to organizations and individual entrepreneurs that are recognized as tax agents on the basis of the provisions of Art. 226 Tax Code of the Russian Federation.

The calculation is presented:

by a Russian organization - to the tax office at the place of its registration;
a Russian organization with separate divisions - to the tax office at the place of registration of the parent organization and the location of the separate divisions (in relation to individuals who received income from separate divisions);
an individual entrepreneur - to the tax office at the place of business in connection with the application of tax regimes in the form of payment of UTII and PSNO;
the largest taxpayer - to the tax office at the place of registration as the largest taxpayer or to the tax office at the place of registration of such a taxpayer for the corresponding separate division (separately for each separate division).

Deadlines for submitting 6-NDFL calculations

Compiled and submitted once a quarter in the total amount for the organization, without personalized accounting.

Rented quarterly no later than the last day of the month following the expired quarter.

Deadlines for submitting form 6-NDFL in 2016:

for the first quarter of 2016 - no later than May 4, 2016;
for the first half of 2016 - no later than August 1, 2016;
for 9 months of 2016 - no later than October 31, 2016

Organizations and individual entrepreneurs with up to 25 individuals who received income during the tax period have the right to submit calculations on paper. All other tax agents submit reports electronically.

Reasons for submitting 6-NDFL

The basis for filling out the 6-NDFL calculation is the tax accounting register (clause 1 of Article 230 of the Tax Code of the Russian Federation), which reflects:

income accrued and paid to individuals by a tax agent;
tax deductions provided to individuals;
calculated and withheld taxes.

In this case, special codes are used - directories “Income Codes”, “Deduction Codes”, approved by Order of the Federal Tax Service of Russia dated September 10, 2015 No. MV-7-11/387@ “On approval of codes for types of income and deductions”.

When filling out the calculation form it is not allowed:

correcting errors by corrective or other similar means;
double-sided printing of Calculation on paper;
binding of Calculation sheets, leading to damage to paper.

General rules for filling out the 6-NDFL calculation

text and numeric fields of the calculation form are filled in from left to right, starting from the leftmost cell, or from the left edge of the field reserved for recording the indicator value;
if the indicators of the relevant sections of the calculation cannot be placed on one page, the required number of pages is filled in. The total data is reflected only on the last page;
The “Page Number” field is filled in on each calculation page and is numbered consecutively, starting from the Title Page. The page serial number is written from left to right, starting from the first (left) familiarity. For example, on the first page it is written “001”; on the tenth page - “010”;
the calculation is filled out with black, purple or blue ink;
if there is no value for the total indicators, zero (“0”) is indicated;
in blank spaces, a dash is placed on the right side of the field;
Fractional numeric indicators are filled in as follows: if there are more spaces to indicate the fractional part than numbers, then a dash is placed in the empty spaces for the corresponding field. For example: the amount of calculated income is filled in according to the format: 15 acquaintances for the whole part and 2 acquaintances for the fractional part and, accordingly, with an amount of “1234356.50” they are indicated as: “1234356--------.50”.
OKTMO code is indicated in accordance with the “All-Russian Classifier of Municipal Territories” OK 033-2013 (OKTMO), approved by Order of Rosstandart dated June 14, 2013 No. 159-st. tax agents indicate the code of the municipality on the territory of which the organization or a separate division of the organization is located;
Individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice and recognized as tax agents, indicate the OKTMO code at the place of residence;
tax agents - individual entrepreneurs who are registered at the place of activity using the taxation system in the form of a single tax on imputed income for certain types of activities and (or) the patent taxation system indicate the OKTMO code at the place of registration of the individual entrepreneur in connection with the implementation of such activities;
each page is certified by the signature of the tax agent or his representative and the date of signing the calculation is indicated.

Responsibility for failure to submit 6-NDFL

Since 2016, new liability measures have been introduced related to the introduction of the obligation to submit Form 6-NDFL. If the reporting contains false information, the tax agent will be fined 500 rubles. for each document (Article 126.1 of the Tax Code of the Russian Federation). If you do not submit the 6-personal income tax calculation within the established time frame, then for each full or partial month of delay the fine will be 1000 rubles. (Clause 1.2 of Article 126 of the Tax Code of the Russian Federation). Moreover, from January 1, 2016, tax authorities have the right to suspend transactions on bank accounts of tax agents if the calculation of personal income tax amounts is not submitted within 10 days after the deadline.