New form 6 - personal income tax
Form 6-NDFL changed again.
On the title page new 6-personal income tax appeared: a cell for indicating the form of reorganization, a cell for indicating the TIN / KPP of the reorganized company.
In this case, the barcode 15201010 is replaced by the barcode 15202017.
To fill in the cell for reorganization, new codes for the reorganization and liquidation of an organization (separate subdivision) have been introduced.
In 2019, starting from the reporting for 2018, a new form of calculation 6-NDFL is in force (see at the bottom of the page).
Table of deadlines for submitting Form 6-NDFL
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Reporting period |
Completion date in 2019 |
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Q1 2019 |
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Q2 2019 |
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Q3 2019 |
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Legal entities represent Form 6-NDFL to the tax office at their location, and individual entrepreneurs - at their place of residence.
Form 6 - personal income tax consists of:
Title page (P.001);
Section 1 "Generalized indicators" (Section 1);
Section 2 "Dates and amounts of income actually received and personal income tax withheld" (Section 2).
The form is compiled on an accrual basis for the first quarter, six months, nine months and a year.
Reporting 2-NDFL and 6-NDFL for employees of the unit handed over to the local inspection
accounting for a separate office.
Exception provided for the largest taxpayers.
Form form and procedure for filling out approvedby order of the Federal Tax Service dated 17.01.2018 No. ММВ-7-11/ [email protected]
Calculation, Z Completion and Submission of the form are specified in P FTS letter No. BS-4-11/13984
Fine
For late submission or failure to submit 6-personal income tax a fine is imposed. The delay countdown starts from the day following the deadline for submitting the calculation provided for by law, until the day it is actually delivered (clause 1.2, article 126 of the Tax Code of the Russian Federation).
If you are late with the submission of the calculation for a period of not more than a month, then pay at least 1000 rubles. For each subsequent full or incomplete month of delay, the fine will increase by another 1,000 rubles (clause 1.2, article 126 of the Tax Code of the Russian Federation).
Officials are also fined. In accordance with Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, the fine for the head will be from 300 to 500 rubles.
They will also be fined if the form 6-NDFL for a separate division is handed over to the IFTS of the parent organization. The report is submitted at the place of a separate subdivision.
FTSclarified that when an error is found at the checkpoint or OKTMO, you must submit two
Report 6-NDFL:
1) refined - indicating the relevant checkpoints or OKTMO and zero indicators for all sections of the calculation;
2) primary - indicating the correct checkpoint or OKTMO.
The tax office will not fine, even if the error is corrected after the deadline for submitting the form has expired.
Letter of the Federal Tax Service of August 12, 2016 No. GD-4-11 / [email protected]
For being late with the calculation of 6-personal income tax there is a fine of 1000 rubles for each full and incomplete month of delay.
If you submit a paper report instead of electronic, the company will be fined 200 rubles (Article 119.1 of the Tax Code of the Russian Federation and clause 1.2 of Article 126 of the Tax Code of the Russian Federation).
With the number individuals in a company of up to 25 people, you can submit information on the income of individuals and the amounts of calculated, withheld and transferred personal income tax on paper.
Requirements
to the procedure for filling out the Calculation Form
1.1. Calculation is filled on the basis of income accounting data accrued and paid to individuals.
1.2. If the indicators of sections of the Calculation form are not placed on one page, then the required number of pages is filled.
Page field filled in on each page of the Calculation form, except for page 001.
1.3. Not allowed:
a) correction of errors by corrective or similar means;
b) double-sided printing of the Calculation on paper;
c) fastening of sheets of the Calculation, leading to damage to the paper carrier.
1.4. Each form indicator corresponds to one field, consisting of a certain number of familiarity and in each field only one indicator is indicated.
An exception is indicators whose value is a date or a decimal fraction.
1.5. To specify a date three fields are used in order: day (field of two characters), month (field of two characters), year (field of four characters), separated by "." - dot.
1.6. For decimal two fields separated by a dot are used. The first field corresponds to the integer part of the decimal fraction, and the second field corresponds to the fractional part of the decimal fraction.
1.7. Pages are numbered starting from the title page.
The serial number of the page is written in the field specified for numbering from left to right, starting from the first left character space.
The page number, which has three familiarity, is recorded for the second page - "002"; for the tenth page - "010".
1.8. When filling in the fields Black, purple or blue ink is used.
In the Calculation form, details and total indicators are required to be filled in.
If there is no value for total indicators, zero ("0") is indicated.
1.9. If to indicate any indicator it is not required to fill in all the familiarity spaces of the field; in the unfilled familiarity spaces, a dash is put on the right side of the field.
When specifying a ten-digit TIN in a field of twelve familiarity, the indicator is filled in as follows: "TIN 5024002119--".
Fractional numerical indicators are filled in the same way:
If there are more familiarity to indicate the fractional part than numbers, then a dash is put in the free familiarity of the corresponding field.
For example, the amount of accrued income is filled in as follows:
15 characters for the integer part and 2 characters for the fractional part and, accordingly, with a quantity of "1234356.50" they are indicated as follows: "1234356--------.50".
1.10. The Calculation form is filled out for each OKTMO separately.
Order of the Federal Tax Service of the Russian Federation
6-NDFL in 2018-2019 - an example of filling out this report will help you cope with a variety of standard and extraordinary situations that arise in practice. Samples of filling out the report and explanations for them can be found in our material.
How to fill out the form 6-NDFL? The order of the Federal Tax Service of Russia dated October 14, 2015 No. MMV-7-11 / is called upon to answer this question. [email protected], approving the procedure for issuing this report.
Filling in 6-NDFL is carried out taking into account the following requirements set out in Appendix 2 to the order of the Federal Tax Service:
You will find a sample of filling out the tax register for 6-personal income tax.
The rules for filling out 6-NDFL in 2016-2018 did not change, since so far no amendments or adjustments have been made to the order of the Federal Tax Service No. ММВ-7-11 / [email protected] not subjected.
Read more about these rules.
When an employer pays income to an individual, he automatically has the obligation to issue 6-personal income tax. The amount of the paid amount and the number of payments do not matter. How to fill out 6-personal income tax in 2018-2019?
To clarify the answer to this question, consider the most common situation - the receipt of wages by employees. For the 6-personal income tax report, you will need the following data:
The main feature of the "salary" filling of 6-personal income tax is the presence of "rolling" payments. We are talking about a situation where the salary was accrued for the hours worked in the last month of the reporting period, and paid on the calendar dates of the month relating to the subsequent reporting period established by internal acts.
For example, the salary for June falls into section 1 of the semi-annual 6-personal income tax:
The fact that employees receive wages will be reflected in the report for 9 months - you must fill out section 2, indicating in it:
For earnings issued in installments, material will help to fill out 6-personal income tax "6-NDFL - if the salary was paid for several days" .
The second "salary" nuance of 6-personal income tax is the reflection in the report of advances. The employer is obliged to pay wages twice a month due to the requirements of labor legislation: one of these payments is called an advance payment, issued before the calculation of wages for the past month and representing a “salary” prepayment. Find out how a sample that takes into account the payment of "salary advances" looks like in 6-personal income tax in the next section.
When filling out 6-NDFL, it is necessary to take into account all personal income taxable by individuals. A “salary” advance is such income for each employee. However, for the purpose of calculating personal income tax, it has the following distinctive features:
Consider the features of the advance payment in 6-personal income tax (filling example).
Rustrans LLC employs 38 people: drivers, couriers, dispatchers. The monthly total amount of earnings of all employees of the company is 1,216,000 rubles, for 9 months - 10,944,000 rubles.
The advance payment is issued in a fixed amount (10,000 rubles for each employee), and the final payment is made personally in accordance with the time worked and the tariff rate (salary).
The issuance of earned money is carried out within the terms established by the Regulations on the Remuneration of Labor of Rustrans LLC:
To simplify the example, we will assume that the employees of Rustrans LLC do not have the right to deductions and, in addition to the advance payment and the final settlement, did not receive any other income in the current period.
A sample of filling out 6-NDFL in 2018-2019 (section 1) is presented below:
How to place data in the second section of the 6-personal income tax (filling in procedure), we will tell in the next section.
Section 2 included June and September earnings of employees - this is a feature of rolling payments, which were discussed in the previous sections. Page 110 is filled out in accordance with the date of issue of the second (final) amount of earnings provided for by the local act of Rustrans LLC - monthly on the 5th day. Separate decoding requires p. 120, dedicated to the timing of the transfer of personal income tax, this will be discussed in the next section.
A description of the rules for filling out page 120 is given in clause 4.2 of the Procedure approved by order of the Federal Tax Service No. ММВ-7-11 / [email protected] In the cells of the indicated line, the date is entered, no later than which the personal income tax must be transferred.
Here, 2 dates should not be confused - the actual transfer of personal income tax (the day the payment order is received by the bank) and the deadline for transferring the tax. For page 120, the date of the payment does not matter.
In order to correctly indicate the deadline for transferring tax, one must proceed from the requirements of tax legislation. The period indicated on page 120 depends on the type of income received by an individual.
For example, the deadline for transferring personal income tax (clause 6 of article 226 of the Tax Code of the Russian Federation):
An important nuance of filling out page 120 lies in the need to shift the date indicated in it by 1 or several days if the deadline for the transfer of personal income tax falls on a non-working day (weekend or holiday).
In this situation, the rule established by paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation: the last day of the deadline for payment of income tax is considered to be the next business day following the weekend or holiday.
In the previously considered example, the tax transfer deadline in August is shifted by 2 days off. From the “salary” income received on 08/03/2018, personal income tax was withheld on the day of payment of income - 08/03/2018, but the deadline for transferring tax is not 08/04/2018 (Saturday is a day off), but the first working day after rest is 08/06/2018.
Read more about the rules for determining the timing of tax payments in the material. What you need to know about tax due dates .
Filling out the 6-NDFL form in non-standard situations raises many questions from specialists whose duties include personal income tax reporting. Let's consider separate types of non-standard situations.
Maternity allowance in 6-personal income tax
The payment of maternity leave in individual firms is a relatively rare event. At the same time, some employers seek to support expectant mothers and compensate them for the loss of earnings when they go on maternity leave.
When reflecting such payments in 6-personal income tax, the following must be taken into account:
Line-by-line filling of 6-NDFL (letter of the Federal Tax Service of Russia dated 08/01/2016 No. BS-4-11 / [email protected]):
Read more about maternity leave in 6-personal income tax.
Advances under the GPC agreement
The involvement of individuals to perform work (render services) is often practiced by employers if the work performed is of a one-time nature or there are no specialists of the required qualification in the state.
In such situations, a civil law contract (GPC) is concluded between the customer and the contractor, one of the conditions of which may be an agreement on the payment of advances in the process of performing work.
The advance payment under the GPC agreement is fundamentally different from the “salary advance » each prepayment to the contractor is equated to the payment of income requiring reflection in 6-personal income tax (letter of the Ministry of Finance of Russia dated May 26, 2014 No. 03-04-06 / 24982).
For example, if 3 advance payments were paid to the contractor during the quarter and the final settlement was made, all these 4 events must be reflected in 6-NDFL in separate blocks on pages 100-140 for each date the money is received by the contractor.
How to correctly reflect the contract in 6-personal income tax, we told in this article.
Gift for a pensioner
Often, employers do not disregard former employees - they give gifts to pensioners and provide other material assistance. Such an obligation is usually fixed in a collective agreement or other internal act. For 6-personal income tax, this means the following:
At the end of the calendar year, income tax amounts not withheld by the tax agent are subject to reflection on page 080 of report 6-NDFL.
For all cases of reflection of income and income tax in 6-NDFL, the instruction is the same - it is approved by order of the Federal Tax Service. And the tax authorities and officials explain the unusual and complex issues of registration of 6-personal income tax in separate letters.
Our materials will tell you about the reflection in 6-personal income tax of various payments:
Until April 3, 2017, all tax agents must report on the accrued and withheld income tax in 2016. To do this, you must fill out the form 6-NDFL, which was adopted by order of the Federal Tax Service of the Russian Federation of October 14, 2015 No. ММВ-7-11/450. It is rented to the IFTS at the place of registration of the agent. In our article, we will use an example to consider the procedure and some features of filling out the annual calculation of 6-personal income tax.
For annual calculation, use the form of previous periods, no changes were made to it. 6-NDFL consists of a title page and two sections: section 1 summarizes the indicators for the entire tax period, that is, 2016, on an accrual basis, and section 2 includes income and tax withheld from the last quarter. Both sections are placed on one page, but there may be more pages if all the indicators do not fit on it.
The general requirements for filling out 6-NDFL for the 4th quarter of 2016 are as follows:
If there are separate divisions, 6-personal income tax for the 4th quarter of 2016 must be submitted separately for each, even if they all belong to the same IFTS, such explanations are given by the Federal Tax Service in a letter of 08/01/2016 No. BS-4-11 / 13984.
The annual 6-NDFL data on the number of individuals who received income from the agent must match the number of 2-NDFL certificates provided (with the sign "1"). Also, the sum of the relevant indicators of the 2-NDFL certificates must correspond to: the total amount of income, including dividends, calculated by the personal income tax, and the tax not withheld by the agent (letter of the Federal Tax Service dated 10.03.2016 No. BS-4-11 / 3852).
Do not include in line 020 income, the date of actual receipt of which has not occurred in the reporting period (for example, vacation pay or sick leave accrued in December 2016 and paid in January 2017).
In this section of the form, in addition to the amounts of income and taxes, you must indicate the dates of the corresponding transactions. Please note that here, unlike section 1, only indicators of the last period are reflected; in the annual calculation of 6-NDFL, this is the 4th quarter of 2016.
For 2016, Volna LLC accrued 3,630,000 rubles. income for 9 individuals. Dividends were paid to one founder in the amount of RUB 46,600. Tax deductions for the year amounted to 95,650 rubles. Personal income tax (13%) for the year - 465,524 rubles.
Including in the 4th quarter of 2016:
10/05/16 - salary for September was paid - 210,000 rubles. (personal income tax - 27,300 rubles);
11/03/16 - salary for October was paid - 270,000 rubles. (personal income tax - 35,100 rubles) and sick leave - 11,000 rubles. (personal income tax - 1430 rubles);
12/01/16 - vacation pay of 29,000 rubles was paid. (personal income tax - 3770 rubles);
12/05/16 - the salary for November was paid - 265,000 rubles. (personal income tax - 34,450 rubles).
Salary for December 241,000 rubles. (personal income tax - 31,330 rubles) paid in January 2017.
In line 020, we indicate income for 2016 in the amount of 3,676,600 rubles. (3630000 + 46600), including dividends, which we will highlight in line 025.
We will indicate tax deductions in line 030 - 95650 rubles.
Personal income tax on line 040 is 465524 rubles. ((3676600 - 95650) x 13%). Including tax on dividends - 6058 rubles. (46600 x 13%).
9 individuals and 1 founder received income, which means that in line 060 we will indicate 10 people.
The tax withheld will be less than the tax assessed in 2016, since the December salary was paid in January 2017 and personal income tax was withheld at the same time. Line 070 = 465524 - 31330 = 434194 rubles.
The September salary on line 100 is indicated by the date of its accrual - 09/30/16, the date of withholding personal income tax, as well as the day of its payment - 10/05/16, and the tax transfer deadline is the next day after payment, that is, 10/06/16.
Salaries and personal income tax for October and November will be included in section 2 by their actual dates: the day of receipt of income (line 100) - the last day of the month for which the salary is accrued, the date of withholding personal income tax (line 110) - the day of payment of wages, the deadline for transferring tax ( line 120) - the day following the payment. In November, the salary was paid on the 3rd, and the next 3 days are non-working, so the deadline is moved to the 7th.
Sick leave in November and vacation pay in December are reflected in separate blocks according to the dates of their payment in lines 100 and 110, and the transfer period for them (line 120) is the last day of the payment month. December 31 falls on a weekend, and the next working day is January 9, 2017.
We do not show the salary for December in section 2 of the calculation of 6-NDFL for the 4th quarter, but we include its amount and personal income tax from it in lines 020 and 040 of section 1, respectively. But when filling out 6-personal income tax for the 1st quarter of 2017, these amounts will not be included in section 1, but will be reflected in section 2 of the calculation. This procedure for reflecting "rollover" charges is indicated in the letter of the Federal Tax Service dated 08/01/2016 No. BS-4-11 / 13984.
Form 6-NDFL for the 4th quarter of 2016 can be downloaded.
For entrepreneurs and organizations that are employers since 2016, a new 6-NDFL report has been introduced, which does not replace, but supplements the 2-NDFL report. And unlike the latter, it is rented not once a year, but quarterly. At the same time, fines may be imposed for late provision of this information on employees.
As already mentioned, the declaration is submitted once a quarter, by the deadline - the last day of the month, the next 2nd in a row after the reporting quarter:
Important! Reporting can be provided on paper if the staff of the company or entrepreneur does not exceed 25 people. If the staff is more than 25 people, then the form is provided only in electronic form.
If an organization or an entrepreneur does not carry out its activities, then there is a reasonable question: "To submit or not to submit reports, because the Federal Tax Service can fine you for not providing it?". Answer: “LLCs or individual entrepreneurs should provide this reporting only if they are tax agents, and such an obligation arises if they accrue and pay salaries to employees.” (TC RF, art. 226, Letter of the Federal Tax Service No. BS-4-11 / 4958 dated 03.23.16).
When filling out 6-personal income tax, the following nuances must be taken into account:
The declaration includes a title page and an additional page (section 1.2). Moreover, if necessary, you can use an additional number of sheets to reflect complete information in sections 1 and 2. Consider an example of filling out 6-NDFL.
As an example, let's take a sample of filling out 6-NDFL for the second quarter with the following data:
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Month |
Payroll fund (rub.) | Amount of deductions | Pay date |
Date of transfer of personal income tax |
|
Q1 2016 |
||||
| January | 7 000 | 15.02.2016 | ||
| February | 7 000 | 05.03.2016 | ||
| March | 8 400 | 05.04.2016 | ||
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Q2 2016 |
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| April | 8 400 | 05.05.2016 | ||
| May | 8 400 | 05.06.2016 | ||
| June | 9 800 | 06.04.2016 | ||
In this example, we consider a situation where wages for March were paid in April, and for June - in July.
Filling in begins with the TIN and KPP:
The page number is written in the format "001".
In the edit number field:
After we indicate the INFN code, consisting of 4 digits, you can find it on the official website of the tax office by clicking on the link.
In the line "code by location" put the following value:
The next floor indicates the full name for entrepreneurs, and for organizations - the abbreviated name, and in the absence of such - the full name, according to the constituent documents, for example, "MIKHAILENKO VLADIMIR SERGEEVICH" or LIMITED LIABILITY COMPANY "FLAGMAN". We cross out empty cells.
After we make the tax where the reporting is provided. Enter a contact phone number in each cell. We indicate how many sheets the form contains and how many supporting documents are attached to it, for example, a power of attorney of the person signing the report, if necessary.
If the document is filled out by an entrepreneur, then the full name is not indicated in the next field, but dashes are put, and if the director or representative, then his full surname, first name and patronymic are indicated separately on each line and we put a dash in empty cells. Below we put the signature and date of formation of the form. If there is a power of attorney, indicate its details.
Important! The information in the section is formed on an accrual basis, starting from the first quarter.
The section indicates the generalized amounts of accrued tax, calculated and also withheld for all individuals, from the beginning of the tax period on an accrual basis, taking into account the tax rate corresponding to these incomes. Income data for each tax rate is reflected separately, except for lines 060-090. If the data in the section does not fit, then add a new sheet.
The order of filling in the lines of section No. 1:
Pay attention! The data for section No. 2 is filled out on a non-cumulative basis - it indicates information for the reporting quarter on the actual income received, the actual withholding of personal income tax from it and the amounts actually transferred to the budget for all individuals.
The order of filling in the lines of section No. 2:
Some nuances of filling:
For example:
The employee received vacation pay or wages for March on April 5 in the amount of 10,000 rubles, while NDFL in the amount of 1,300 rubles. was transferred on April 7, you need to fill out section No. 2 for the six months as follows:
If the tax agent, which is an entrepreneur or organization, did not submit reports on time, then a fine of 1,000 rubles may be imposed on the basis of the results of each overdue month. In addition, after 10 days of delay, the IFTS may suspend work on the current account of an LLC or individual entrepreneur. For providing incorrect information, the fine is 500 rubles.
Submit 6-personal income tax for the 2nd quarter no later than July 31, 2017. In most cases, the report is submitted to the inspection at the location of the organization, and entrepreneurs - at the place of residence. But this rule has exceptions.
If there were no payments, and the organization does not have the duties of a tax agent, you need to submit a zero report. Although the Federal Tax Service of Russia is not entitled to refuse to accept the zero form. If you distort the data by specifying zeros for an arbitrary date, then you will pay a fine of 500 rubles.
6-NDFL includes a title page and two sections:
Section 1 is filled in with a cumulative total for the first quarter, half a year, 9 months and a calendar year. In section 2 of 6-NDFL, information is given only for the last three months.
Transfer from tax registers to reporting:
Income from which tax was not withheld should not be indicated in 6-personal income tax, except for the salary from which tax was not withheld due to deductions.
Consider how to fill out the title page.
Tax agent details. On the title page of the form, write down the name of the company, indicate the TIN and KPP of the organization. There are 12 cells for the TIN. The last two are dashed.
Correction number. Enter "000" in the "Adjustment number" field of the primary calculation. If the organization submits a corrected report, then the number (“001”, “002”, etc.) is reflected here.
Submission period 6-NDFL. In the "Submission period (code 6-NDFL)" field, indicate the number, depending on which period you are reporting for. If you are submitting a calculation for six months, enter code 31 in the field for the period of provision of 6-NDFL. We have given all the codes below:
For organizations that are reorganized or liquidated, their own codes for the submission period 6-NDFL are provided (51, 52, 53 and 90, respectively).
Taxable period. Enter 4 digits in this field, which indicate the tax period. This year is 2017.
Account code. In the field "At the location (accounting) (code)" special three-digit codes are also put down. Most companies need to reflect the code:
OKTMO code. Reporting must be completed for each OKTMO code separately. The list of codes is established by the All-Russian classifier of territories of municipalities OK 033-2013 (approved by the order of Rosstandart dated June 14, 2013 No. 159-st).
In the lines of section 1 indicate:
How to reflect the salary that was accrued, but not issued?
In section 1, on line 020, show the accruals Enter the calculated tax on line 040. Put zero in the 070th and 080th. In section 2, show accrued income after payment. In the period in which the personal income tax payment deadline falls, - the next business day after the salary is paid.
How to reflect per diem in 6-NDFL 2017?
If you pay daily allowances within the limits (700 and 2500 rubles), then do not indicate them in the report. Enter only the part of the daily allowance that has exceeded the limit. Show them in section I on lines 020, 040 and 070, and in section II - in 100-140.
How to show gifts and financial assistance in the report?
Include gifts, prizes and financial assistance in full in line 020. Show the deduction in line 030. Do this even if the payment does not exceed the standard. In section 2, on line 130, indicate all the income that was paid. On the 140th, show the tax actually withheld.
How to show social deductions in the reporting for the 2nd quarter?
Reflect social deductions along with the rest on line 030. The social deduction will also affect line 040 - show the tax with deductions in it. But show the income in the 130th without deductions.
How to fill out 6-personal income tax if you tax payments at different rates?
For each rate, fill out a new sheet with section 1. It is not required to divide section 2 of 6-NDFL. Fill in all the dates and amounts of payments, as well as the personal income tax withheld, in chronological order, separate sheets are not needed here.
In section 2 of the 6-NDFL form, the total amounts of accrued income and calculated personal income tax are given. Here is what needs to be reflected line by line:
For each payment, fill in their lines 100-140. Income is shown in chronological order.
Reflect the first part of the salary together with the second - do not allocate advances separately. Income arises and personal income tax is calculated from it on the last day of the month for which the salary is calculated. Tax is not withheld from the advance and the dates of payment are not indicated when filling out section 2.
A lot of difficulties in 6-personal income tax are caused by a rolling salary. For example, the salary for June was paid in July. Then the tax from the June salary must be shown only in line 040 of the calculation for the 2nd quarter. In the 070th or 080th, the amount is not reflected. In section 2, the payment will fall into 6-personal income tax for 9 months. This follows from the letter of the Federal Tax Service dated May 16, 2016 No. BS-4-11/8609.
How to fill out a report if payroll tax is withheld but not transferred?
Reflect on line 070 the total amount of personal income tax withheld. On the 110th, indicate the date when the tax was withheld, on the 120th - the next business day. But keep in mind that if the tax does not reach the budget on the day indicated in line 120, then the inspectors will charge penalties and fines.
How to reflect vacation pay in line 120?
Show the last day of the month in which vacation pay was paid - this is the date no later than which personal income tax must be transferred to the budget. The date when the tax was withheld, according to the 110th, must coincide with the day of payment from the 100th. If the last day of the month is a weekend or holiday, enter the next business day on the 120th.
How to reflect the recalculation of vacation pay?
If vacation pay paid in the 1st quarter of 2017 had to be additionally accrued in the 2nd quarter, show the difference as a separate payment in section 2 of the report for the 2nd quarter of 2017. Reflect the total amount, taking into account the recalculation, in section 1. If in the second quarter you had to recalculate vacation pay downwards, submit an updated 6-personal income tax for the first quarter.
Important!
New clarifications on 6 personal income tax
Due date for tax payment. In section 2, organizations indicate the deadline for transferring personal income tax (line 120) and withheld tax (140th). These data are reflected in the card of settlements with the budget. If the tax is paid later than the deadline specified in the 120th, the IFTS has the right to fine the company. About this letter of the Federal Tax Service of Russia dated January 20, 2017 No. 5С-4-11/864.
Not withheld tax. In line 080, personal income tax from material benefits, include only in the reporting for the year. A similar conclusion is in paragraph 1 of the letter of the Federal Tax Service of Russia dated January 27, 2017 No. BS-4-11 / 1373.
About premiums in section 1. Reflect monthly production bonuses in 6-personal income tax in section 1 in the month for which they are accrued. Reflect production annual (semi-annual, quarterly) bonuses in the month in which the order to pay the bonus was issued. In confirmation of this - the letter of the Federal Tax Service of Russia dated January 24, 2017 No. BS-4-11 / 1139.
About clarification. Submit an updated 6-NDFL if you provided incomplete information, underestimated or overestimated the tax. This is stated in the letter of the Federal Tax Service of Russia dated January 25, 2017 No. BS-4-11/1250.
In section 1, indicate payments for January-June 2017. Section 2 of the 6-personal income tax will include the amounts paid in April-June, as well as the carry-over salary for March (according to it, the terms for paying personal income tax are not earlier than April 3, 2017).
If the day of tax payment falls on a weekend, in line 120 indicate the business day following the weekend. A similar conclusion is in the letter of the Federal Tax Service of Russia dated May 11, 2016 No. BS-4-11 / 8312. Therefore, for example, for the March salary issued on March 31, fill out section 2 as follows:
Here is a brief instruction on filling out 6-personal income tax for the 2nd quarter.
1. Fill out the title page of the calculation.
2. Enter in section 1 generalized indicators for all payments, personal income tax and employees for January-June.
3. Record the payments in section 2 in chronological order. First, those that were issued to workers in April, then in May, then in June. The rolling salary for March will also be included in the calculation for the 2nd quarter, but not for June.
If, after you submitted the initial calculation, the data on the amount of income and tax have changed, errors are found, then clarification will be required.
Let's say that the wrong checkpoint or OKTMO was indicated in the original form. An application for adjusting the details is indispensable here (letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4900). A report with an erroneous checkpoint or OKTMO will have to be canceled. To do this, submit a clarification with the same checkpoint or OKTMO, and put zeros in all digital indicators. This is necessary in order to remove erroneous accruals from the personal account.
On the title page, in the "Adjustment Number" field, enter "001" when submitting the first clarification, "002" - the second, and so on. This is stated in paragraph 2.2 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450.
Simultaneously with the zero refinement, submit the primary report with the correct KPP and OKTMO. Fill in all the fields in it. That is, transfer them from the calculation with the wrong checkpoint or OKTMO to the new one, with the correct codes.
Please note: if you submit reports with the correct KPP and OKTMO later than the deadline, you will not be fined for this.
Should I clarify 6-NDFL if maternity leave was included in line 020?
Yes, please provide the correct estimate. Income that is exempt from tax is not shown. These include maternity benefits and child care benefits.
What to do if contractors are not indicated in 6-NDFL?
Submit a clarification. Adjust the number of individuals, the amount of paid income and personal income tax. Recall that the calculation includes payments not only for employees, but also for all those for whom the organization is a tax agent.
What to do if income is indicated minus deductions?
Submit a clarification before the controllers notice the error. Adjust the values of line 130 of section 2. Enter the amount in full - excluding deductions. If you don’t correct the mistake, and the inspectors notice it, you will have to submit the clarification anyway, and also explain why the numbers in 6-NDFL and 2-NDFL differed.
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