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Accounting info. Accounting info Fill out 6 personal income taxes for six months




The reporting campaign for 6-NDFL continues. Tax agents must submit the next calculation no later than July 31, with the exception of those who did not pay employees during the reporting period. An example of filling out 6-NDFL for the 2nd quarter of 2017 with tips will help you fill out the form quickly and without errors.

The Federal Tax Service approved the calculation form 6-NDFL by order dated October 14, 2015 No. ММВ-7-11/450. Since then, the department has issued many clarifications on how to fill it out. We will tell you in more detail about the features of filling out, consider controversial and important points, and show with an example how to reflect income and tax.

Filling out 6-NDFL for the 2nd quarter of 2017 using an example

The 6-NDFL calculation consists of a title page and two sections with dates and amounts. Please fill out the form carefully. Mistakes can lead to penalties and fines. Check your report against checkpoints to avoid tax claims.

An example of filling out the title page of 6-NDFL for the 2nd quarter

Fill out the title page as usual. Please only pay attention to filling out the following fields.

Reporting period code for calculations for the 2nd quarter of 2017, this is code “31”.

Name of company . Organizations indicate the abbreviated name, and in its absence - the full name. Entrepreneurs indicate their full last name, first name and, if available, patronymic.

checkpoint - in this field, organizations put a 9-digit code, for example "770801001", entrepreneurs - dashes.

Correction number - you must put “000” if the calculation is primary. If the first refined one is “001”, etc.

"Code at location (accounting)" - enter the 3-digit code in this field:

  • 212 - if the organization submits the calculation to the inspectorate at its location;
  • 120 - if the individual entrepreneur submits the calculation to the inspectorate at the place of residence;
  • 320 - if the individual entrepreneur submits the calculation to the inspectorate at the place of activity.

The remaining codes are in Appendix 2 to the procedure approved by Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450.

That is, in the report for the head office, enter code 212 (see example below). Enter the same code if reporting for divisions is submitted by the head office. If the department submits 6-NDFL on its own, enter code 220.

OKTMO code :

  • organizations - indicate the code of the municipality on the territory of which the organization or separate division is located;
  • entrepreneurs on UTII (patent) - code at the place of registration in connection with the implementation of such activities, and in other cases - code at the place of residence.

date - day, month and year of submission of the calculation. For example "08/27/2017".

An example of filling out sections 1 and 2 of the 6-NDFL calculation for the 2nd quarter

Line Compound Comments
010 Tax rate If the company calculated personal income tax at different rates, then for each it is necessary to draw up its own section 1.
020 Accrued income It is the accrued, actual payments that do not matter for this line. For example, if the date of payment of salaries for June falls in July, then it must be entered in line 020.
025 Accrued income in the form of dividends. There cannot be more dividends than all income in line 020.
030 Deductions received by employees from income from line 020 These are standard, social, property deductions, as well as a non-taxable part of financial assistance, gifts and prizes. If you subtract line 030 from line 020, you get the tax base.
040 Calculated personal income tax, that is, the base multiplied by the rate That is, the base multiplied by the rate. .
045 Tax calculated on dividends For residents the rate is 13%, for non-residents 15%.
050 Fixed advance payments that the company offsets against personal income tax from the income of patent foreigners The company offsets these payments against the personal income tax on the income of patent foreigners.
060 Number of individuals who received income under both types of contracts – labor and civil law If an employee did not receive income for the entire six months or received only non-taxable income (for example, child care benefits), then such an employee does not need to be included.
070 Withholding tax This line is common to all bets. Note: it is not a fact that the periods for accrual and withholding of personal income tax are the same. For example, if the company paid wages for December to employees already in January, then the tax on it will not be reflected in line 020. But in line 070, on the contrary, it is necessary. But for the June salary, which the company transferred in July, the situation is the opposite: in line 020 personal income tax is required, in line 070 it is not.
080 Unwithheld tax Such a tax arises when a company has an obligation to withhold personal income tax in the reporting period, but this is impossible to do. For example, there is no means to withhold tax on income in kind. If the withholding period has not yet arrived (for example, for the already mentioned June salary issued in July), then personal income tax is not considered unwithheld.
090 Returned personal income tax previously withheld in excess In fact, the returned personal income tax, and not the one that the company is obliged to return.

Please complete section 2 accordingly.

In lines 100 and 120, put dates according to the code. For example, in line 100, the date of receipt of salary income is always the last day of the month. And if an employee quits, then the last working day for which the company accrued wages (clause 2 of Article 223 of the Tax Code of the Russian Federation). Error - if you wrote the day the money was actually issued.

In line 120 write the deadline for transferring personal income tax. For wages - the day following payment, and for vacation pay and benefits - the last day of the month. The date may be later if the deadline falls on a weekend. Then it is transferred to the nearest worker.

In section 2, you can combine payments for which three dates coincide: receipt of income, withholding of personal income tax and the deadline for transferring tax. You can combine rows by employees who received vacation pay on the same day. But the blocks must be broken up if salaries and benefits were transferred on the same day. The date of receipt of salary income is the last day of the month (clause 2 of Article 223 of the Tax Code of the Russian Federation). For benefits - the day of issue (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

There are only five lines in section 2 (see table).

Line Compound

Reading time:

Buevy Apollo Aleksandrovich is a bona fide individual entrepreneur and employer. He has 2 employees, one of whom receives the standard deduction. Pays wages on time and transfers personal income tax on time. Let's see how he can avoid being late and fill out 6-NDFL correctly for the first half of 2017.

Deadline for submitting 6-NDFL for the first half of 2017

Employers, both companies and individual entrepreneurs, must submit 6-NDFL for the first half of 2017 no later than July 31.

Fines for 6-NDFL

If you are late with 6-personal income tax, Apollo Alexandrovich as an employer will be fined. Here are the fines for 6-personal income tax:

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

Sample of filling out 6-NDFL for the first half of 2017

Download a sample of filling out 6-NDFL for the first half of 2017 in Excel format. Download the blank 6-NDFL form in the “Forms” section.

Title page 6-NDFL

Section 1 includes indicators for all employees of the company on a cumulative basis from the beginning of the calendar year, section 2 includes data only for the last three months (letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11/30582). Therefore, in section 1 of form 6-NDFL for the year (4th quarter of 2017), reflect the salary that was accrued to employees from January to December inclusive. Show here the deductions and personal income tax from it for this period.

The December salary and the tax on it are recorded in 6-NDFL according to special rules.

If you pay personal income tax on employee income at different rates, then create a separate section 1 for each. In this situation, fill out lines 060-090 only on the first page of section 1. In them, provide data for the entire company.

In section 2, record the salaries paid out for the last three months. If you issue money to all employees on the same day, in section 1 of the report, fill out one block for salaries for each month:

  • in line 100, enter the last day of the month for which the income was accrued;
  • in line 110, indicate the date when the second part of the salary was paid to the employees and the tax was withheld;
  • on line 120, enter the date that follows the day after the money was issued;
  • in lines 130 and 140, write down the total income for the month and the tax withheld from it.
  • How to fill out and submit reports

Do not show the advance payment in section 2. Since on the date of payment of the advance, income is not yet considered received. However, if you issue an advance on the last calendar day of the month, personal income tax must be withheld from the payment. On this day, the salary becomes taxable income, so you must immediately calculate and withhold tax from the advance amount (decision of the Supreme Court of the Russian Federation dated May 11, 2016 No. 309-KG16-1804).

To reflect the December salary in 6-NDFL, the Federal Tax Service suggests focusing on letter dated March 24, 2016 No. BS-4-11/5106. In section 1, reflect income and tax on lines 020, 040 and 070. In section 2, show the payment only if the tax payment deadline was in 2017. If not, move it to section 2 of the calculation for the first quarter of next year.

Example:

Employees received their salaries for November on December 4, 2017. The amount of accrued payments is 225,000 rubles, personal income tax is 29,250 rubles. A completed fragment of section 2 of form 6-NDFL for the year (4th quarter of 2017) is below.

6-NDFL for the 4th quarter of 2017: sample form for salary

Rolling payments

In order to correctly reflect the carryover salary in 6-NDFL for the 4th quarter of 2017, you need to look at the date of its payment.

The fact is that if a company begins an operation in one period and completes it in another, then it must be reflected in the period in which the operation was completed. The moment of completion corresponds to the period in which the personal income tax payment is due (letter of the Federal Tax Service of Russia dated January 25, 2017 No. BS-4-11/1250).

That is, in the calculation for the year, section 2 will include the September salary, which was paid in October. After all, in the calculation for 9 months, you showed it only in section 1 - accrued income in line 020, and calculated tax in line 040. The company withheld the tax already in October at the time of payment of salaries.

Example:

The company issued the employee's September salary on October 2. The amount of income is 45,000 rubles, personal income tax on it is 5,850 rubles. The accountant filled out section 2 of the 6-NDFL calculation for the year (4th quarter of 2017) as shown in the example.

6-NDFL for the 4th quarter of 2017: example of filling out with rolling payments

Salaries were paid in installments

If you pay employees the final part of their salary in installments and on different days, then in the second section of 6-NDFL you will have to break down the payments. There is a separate block for each payment. Fill out as many lines 100 - 140 as there were payments.

The logic is this. Tax must be paid on each payment separately. Deadline - no later than the next day after payment. Moreover, it does not matter for what reason the salary was not paid one day: there was not enough money in the account or the bank only managed to process part of the salary payments.

Example:

In December, the company sent two salary slips for November to the bank. The first payment was made on December 4th. Amount - 70,000 rubles, personal income tax - 9100 rubles. The second payment was dated December 11 for the amount of 30,000 rubles. Personal income tax amounted to 3900 rubles. According to the rules of the Tax Code of the Russian Federation, the accountant had to transfer each tax at most the next day after payment. An example of filling out 6-NDFL for the year (4th quarter of 2017) is given below.

Sample of filling out 6-NDFL for the 4th quarter of 2017, if the salary was paid in installments

Vacation pay is subject to personal income tax, so these payments must be reflected in 6-personal income tax for the 4th quarter (year) of 2017. Section 1 will include all vacation pay that was issued from January to December. In section 2, include the amounts that were paid to employees in October - November. You will show December vacation pay already in the 1st quarter of 2018. The deadline for paying personal income tax on vacation pay is the last day of the month in which the money was paid. For December it is the 31st. This is a weekend, so the deadline is postponed to the next working day. It falls on January 9, 2018. Therefore, show such vacation pay only in section 1 of the annual calculation. In line 020, write down the accrued income, and in line 040, the calculated tax. But do not show the withheld tax in line 070. You will do this in 2018 on a quarterly basis.

In section 2, you should fill out as many blocks of vacation pay as the number of days in the quarter the employees received these amounts. If vacation pay was transferred to several employees on the same day, the payments must be combined and recorded in one block of lines 100-140. If employees received vacation leave on different days, there will be a separate block for each employee.

In this case, lines 100 and 110 indicate the date of payment to the employee, line 120 indicates the last day of the month in which vacation pay was paid.

Example:

In October 2017, the company paid vacation pay to two employees: Ivanov and Petrov. Ivanov received the money on October 9. The accrued amount of vacation pay is 15,000 rubles, personal income tax is 1950 rubles. Petrov received the money on October 23. The amount of vacation pay is 12,000 rubles, personal income tax is 1,560 rubles. In November, Sidorova was on vacation; the company gave her vacation pay in the amount of 15,000 rubles. 20 November. The accountant transferred personal income tax from this payment - 1950 rubles.
Example 6-NDFL for the 4th quarter (year) of 2017 with vacation pay below.

6-NDFL: sample filling for the 4th quarter of 2017 for vacation pay

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

If you pay bonuses to employees, then also reflect these payments in 6-NDFL. But the rules are different depending on the type of award.

Show one-time bonuses for anniversaries or holidays separately from your salary. The reason is the different date of income recognition. For salaries, this is the last day of the month for which they were accrued. For bonuses - the day they are issued (Article 223 of the Tax Code of the Russian Federation).

The Ministry of Finance recommends that monthly bonuses for labor results be reflected in the calculation as a regular salary (letter dated September 29, 2017 No. 03-04-07/63400). In line 100 of section 2, show the last day of the month for which the bonus was calculated. In line 110 - the date of payment of money, in line 120 - the next business day.

The date of receipt of income in the form of a quarterly or annual bonus for labor success is the payment day. Show this date in line 100 of the calculation (letter of the Ministry of Finance of Russia dated September 29, 2017 No. 03-04-07/63400).

Example:

On October 9, the company paid employees a bonus for the 3rd quarter in the amount of RUB 500,000. Personal income tax - 65,000 rubles. We have shown how to reflect the premium in the calculation in the example below.

An example of filling out 6-NDFL for the year (4th quarter of 2017) for a quarterly bonus

How to show benefits in 6-NDFL for the 4th quarter of 2017

Of all the benefits you pay to employees, personal income tax withholds only sickness benefits, including those for caring for a sick child. Therefore, reflect it in the report. Do not include other benefits in the calculation, since they are completely exempt from tax.

In your calculations, enter sick leave benefits separately from your salary. Since they have their own target dates for taxes. The date of receipt of benefits and withholding of personal income tax is the day of payment. The tax payment deadline is the last day of the month in which the employee was given the money.

In the report, show the entire benefit, not just the amount for the first three days that the company pays. An exception is organizations that participate in the FSS pilot project.

Such companies in 6-NDFL for the 4th quarter of 2017 show benefits only for the first three days of illness. The remaining part is paid to the employees by the FSS department, and also withholds and transfers personal income tax from them. The company is not a tax agent for some of these amounts, which means it does not have to report on them.

Confusion often arises when benefits were accrued in one quarter and issued in the next. The solution is simple: reflect the income in the calculation for the period when the employee received the money (letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984).

For benefits issued in December, the same rule applies as for December vacation pay. The deadline for transferring personal income tax falls in January 2018, so in section 2 these amounts will be shown already in the 1st quarter of 2018.

Example:

The company issued the employee temporary disability benefits on November 21, 2017. Accrued amount - 8400 rubles, personal income tax - 1092 rubles. We will show you how an accountant will reflect the allowance in the calculation.

How to fill out 6-NDFL for the 4th quarter of 2017 if sick leave benefits were issued

Sample of registration of 6-NDFL for the 4th quarter of 2017 with payments under the GPC agreement

Income under a civil contract is recognized on the day the money is paid to the contractor. Therefore, if the agreement provides for an advance, then personal income tax must also be withheld from it (letter of the Ministry of Finance of Russia dated May 26, 2014 No. 03-04-06/24982). This means that the calculation must include both the advance payment and the final amount under the contract. Let's look at filling out 6-NDFL for the year (4th quarter of 2017) using an example.

Example:

The company signed a deed with the contractor on November 30, 2017, and paid the remuneration on December 4, 2017. In this case, the contractor’s income must be shown in the second section of the 6-NDFL calculation for the year (4th quarter of 2017). In lines 100 and 110, the accountant will write 12/04/2017, and in line 120 - 12/05/2017.

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

How to show partially taxable income in 6-NDFL

Payments that are subject to personal income tax only if their amount exceeds a certain limit must be shown in the personal income tax report. For example, these are gifts, prizes, financial assistance.

This is how you should fill out the report. Write the entire amount of income in line 020 of section 1, and include the non-taxable part in the indicator on line 030. In lines 130 and 140 of section 2, indicate the entire amount of income and the personal income tax withheld from it.

Example:

On November 6, the company provided an employee with financial assistance in connection with the birth of a child in the amount of 60,000 rubles. Personal income tax with financial assistance - 1300 rubles. [(RUB 60,000 - RUB 50,000) x 13%]. We will show you how to fill out 6-personal income tax for the year (4th quarter of 2017).
In section 1 on line 020, the accountant will write down 60,000 rubles, on line 030 - 50,000 rubles. The accountant was able to withhold tax, so 1300 rubles. it will show in lines 040 and 070.
In section 2, on lines 100 and 110, the accountant will indicate 11/06/2017, on line 120 - 11/07/2017. In lines 130 and 140 there will be 60,000 rubles. and 1300 rub. respectively.

For which income is partially subject to personal income tax, see the cheat sheet below.

How to reflect income in kind in 6-NDFL for the 4th quarter of 2017

When paying income in kind, personal income tax cannot be withheld. Tax is withheld only from cash payments. The Federal Tax Service explained how to reflect income in kind in section 2 of the calculation in a letter dated August 9, 2016 No. ГД-3-11/3605.

Reflect income in section 1 on line 020, tax - on lines 040 and 080. In section 2, show in lines: 100 - date of payment; 110 and 120 - 00.00.0000; 130 - amount of income (cost of goods); 140 - 0.

Example:

On November 21, 2017, the company gave the employee a gift worth 5,000 rubles. But the tax on the gift was not withheld because the money was not paid on that day. We will show how an accountant will reflect the gift in section 2 of form 6-NDFL for the year (4th quarter of 2017).

Sample 6-NDFL for the 4th quarter of 2017, if the employee received income in kind

How to reflect severance payments in 6-NDFL for the 4th quarter of 2017

On the last working day, the resigning employee is given the final payment - salary for days worked and compensation for unused vacation. If the employment contract or law provides for severance pay, then this amount must also be transferred to the employee (Articles 140 and 178 of the Labor Code of the Russian Federation). Such severance pay is taxed only in the part that exceeds three average monthly earnings of the employee (six earnings - if the company is located in the Far North and equivalent areas) (Clause 3 of Article 217 of the Tax Code of the Russian Federation).

The calculation should reflect only those severance payments that are subject to personal income tax. If the amount paid is less than the limit, it does not need to be shown in the calculation.

In section 1, write down the entire amount of taxable payments upon dismissal in line 020. In line 030, show deductions. In lines 040 and 070 - accrued and withheld tax.

In section 2, write down the employee's severance payments in a separate block. For resigning employees, wages, compensation and severance pay are considered received on the last working day (Clause 2 of Article 223 of the Tax Code of the Russian Federation).

Example:

The employee resigned on October 23. The company awarded him a salary for October in the amount of 15,000 rubles. and compensation for unused vacation in the amount of 8,000 rubles. What to write in section 2 of the 6-NDFL calculation for the 4th quarter of 2017?
Since the employee received his salary and compensation on the same day, the accountant combined the payments in one block. After all, the date of recognition of income for both payments will be one day - October 23.
In lines 100 and 110, the accountant will write 10/23/2017, in line 120 - 10/24/2017. In lines 130 and 140 there will be 23,000 rubles. (15,000 rub. + 8,000 rub.) and 2,990 rub.

An example of filling out 6-NDFL for the 4th quarter of 2017 upon dismissal of an employee

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

Fines for 6-NDFL

The Tax Code of the Russian Federation provides for the following sanctions applied to tax agents for failure to provide/incorrectly provide calculations of personal income tax amounts in Form 6-NDFL:
  • tax agents who fail to submit a 6-NDFL calculation to the tax authority within the prescribed period are subject to liability in the form of a fine in the amount of 1,000 rubles for each full and partial month, starting from the day established for submitting the calculation (clause 1.2 of Article 126 of the Tax Code of the Russian Federation) ;
  • if the tax agent fails to submit the 6-NDFL calculation within 10 days after the expiration of the established period, the head of the tax authority may make a decision to suspend the tax agent’s operations on his bank accounts and transfers of his electronic funds (clause 3.2 of Article 76 of the Tax Code of the Russian Federation);
  • For submitting 6-NDFL calculations to the tax authority containing false information, a fine of 500 rubles is provided. for each unreliable document (Article 126.1 of the Tax Code of the Russian Federation). At the same time, a fine is applied only if errors lead to adverse consequences for the budget. If the tax agent independently identified errors and submitted updated documents to the tax authority (before the moment when the tax agent discovered the inaccuracy of the information), then the fine provided for in Art. 126.1. The Tax Code of the Russian Federation does not apply to a tax agent.
Example 1. On July 3, 2017, the taxpayer submitted a calculation in Form 6-NDFL for the first quarter of 2017 in violation of the established deadline (05/02/2017). In this case, the violation of the submission deadline is 2 full months (from 05/02/2017 to 07/03/2017). The fine will be 2000 rubles (2 months * 1000 rubles).

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

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

Where to submit 6-NDFL

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

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

  • provide an updated calculation at the location of the parent organization, excluding data on separate divisions;
  • provide calculations at the location of separate units. These calculations will be primary, so you will have to pay a fine for late submission of the calculation (according to Article 126 of the Tax Code of the Russian Federation).
Letter of the Federal Tax Service of Russia dated August 12, 2016 N GD-4-11/14772:

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

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

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

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

Section 2 6-NDFL: dates

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

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

  • date of receipt of salary - the last day of the month for which it was accrued, or the last day of work in the month of dismissal.
  • for vacation pay and disability benefits - the day they are paid.
  • for excess daily allowances - the last day of the month in which the advance report is approved.
Line 110 - tax withholding date, for example:
  • Salary tax - the day the salary is paid for the second half of the month;
  • Tax on sick leave and vacation pay - the day of their payment;
  • Tax upon dismissal from salary and vacation compensation - the day of their payment;
  • For excess daily allowances, income in kind, material benefits - the day of payment of the nearest income from which deduction can be made, for example, wages.
Line 120 - tax payment deadline, for example:
  • Personal income tax withheld from wages is the day following the day of payment of wages for the second half of the month;
  • Personal income tax on sick leave and vacation pay - the last day of the month in which these vacation pay or benefits were paid;
  • for other types of income, tax is the day following the day of payment of income from which personal income tax is withheld.
If line 120 of Section 2 indicates a date earlier than the tax actually paid to the budget, the tax authority will charge penalties (Article 75 of the Tax Code of the Russian Federation) and a fine (Article 123 of the Tax Code of the Russian Federation) for late payment of tax. Indicating the payment deadline in line 120 not in accordance with the filling procedure may result in a fine under Art. 126.1. Tax Code of the Russian Federation.

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

Reconciliation with other statements

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

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

Data from 2-NDFL

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

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

Arithmetic

Of course, you should trust the arithmetic.

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

Payments at the border of the period

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

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

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

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

All tax agents - organizations and entrepreneurs who accrued and paid income to individuals in January-March - must report in Form 6-NDFL by May 2, 2017. To submit 6-NDFL calculations for the 1st quarter of 2017 to the tax office, you should use the same form as for 2016 - approved. by order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/450 dated October 14, 2015. Let's look at how tax agents should fill out the calculation of accrued and withheld personal income tax, what features to take into account, and also give an example of a completed form 6-NDFL.

Filling out 6-NDFL for the 1st quarter - general requirements

When preparing the 6-NDFL calculation, you need to focus on the provisions of the Procedure for filling out the calculation, approved by the same order No. MMV-7-11/450 as the 6-NDFL form itself.

The form consists of a title page, a summary section 1 and a section 2 containing the indicators of the last three months. In fact, the 6-NDFL report for the 1st quarter fits on two pages, but if the tax agent applied different tax rates, section 1 must be filled out on a separate sheet for each of them.

If in January-March 25 people received income from an agent, you can submit the calculation on paper, but if there are a larger number of income recipients, reporting on Form 6-NDFL for the 1st quarter is only possible electronically.

Organizations that have separate divisions fill out and submit 6-NDFL separately for each of them, indicating the corresponding checkpoint and OKTMO in the calculation. It does not matter whether they belong to the same tax office or to different ones (letter of the Federal Tax Service dated 08/01/2016 No. BS-4-11/13984).

Before submitting the 6-NDFL calculation for the 1st quarter of 2017 to the Federal Tax Service, you should check it using the control ratios published in the Federal Tax Service letter No. BS-4-11/3852 dated March 10, 2016.

Payments are made at the location of the organization, for branches and other separate divisions - at the place of their registration, and individual entrepreneurs and employees report to the Federal Tax Service at their place of residence.

6-NDFL: sample filling for 1st quarter

The calculation is made incrementally from the beginning of the year according to accounting and tax records. On the title page, indicate the submission period code - “21” and the year “2017”, which means the 1st quarter of 2017.

For January-March 2017, ten employees of Astra LLC received income in the amount of 1,600,000 rubles, including: salary in January - 500,000 rubles, salary in February - 535,000 rubles, sick pay for an employee - 15,000 rubles, salary in March – 550,000 rubles.

Tax deductions were provided in the amount of RUB 75,000. (25,000 rubles monthly). A personal income tax rate of 13% was applied to all income. Accrued tax in the 1st quarter of 2017 – RUB 198,250.

The salary payment day at Astra LLC is the 3rd day of the month following the payday; sick leave is paid along with the salary for February. All income for 2016 was transferred to employees before 01/01/2017, tax for 2016 was withheld and transferred at the same time.

Section 1

Let's look at how to fill out 6-personal income tax for the 1st quarter of 2017 line by line. First, let's enter general indicators Section 1:

  • 010 – tax rate 13%.
  • – accrued income for January-March RUB 1,600,000. When filling out this line, do not indicate income that is completely exempt from personal income tax (for example, maternity benefits or gifts up to 4,000 rubles). If only part of the income is not subject to personal income tax, then the income is reflected in the full amount, and the non-taxable part is indicated as a deduction on line 030 (letter of the Federal Tax Service dated August 1, 2016 No. BS-4-11/13984). 6-NDFL for the 1st quarter, the example of which we are considering, does not contain completely non-taxable income.
  • 030 – tax deductions for January-March 75,000 rubles.
  • 040 – we calculate personal income tax: line 020 – line 030 * 13% = 198,250 rubles.
  • 060 – number of individuals who received income – 10 people.
  • – when reflecting the withheld tax, it is necessary to take into account that in the calculation of 6-NDFL for the 1st quarter, line 070 may not include the amount of tax calculated for March if the March salary is paid to employees in April, that is, in the next quarter. This explains the inequality that often arises between lines 040 and 070, because personal income tax is calculated along with the salary and is withheld when it is paid. In our example, we will indicate the withheld personal income tax for January and February ((500,000 + 535,000 + 15,000) – (25,000 + 25,000)) x 13% = 130,000 rubles.
  • – do not fill in, because here the tax is reflected exclusively on natural income, or on material benefits, which was not withheld due to the lack of cash income from the individual in the reporting period. Many people, when filling out 6-NDFL for the 1st quarter of 2017, mistakenly indicate the difference between lines 040 and 070, but this cannot be done (letter of the Federal Tax Service dated May 16, 2016 No. BS-4-11/8609).
  • 090 – individuals did not have any excess tax withholding, set “0”.

Section 2

When filling Section 2 not only the amounts are indicated, but also the dates of the transactions:

  • – the date of actual receipt of wages is the last day of the billing month, and for sick leave and vacation pay – the day they are paid to the employee. How 6-NDFL is filled out for the 1st quarter of 2017 in our example: 01/31/2017 - January salary, 02/28/2017 - February salary, 03/03/2017 - February sick leave, but we do not show the March salary here - it will be reflected as the date 03/31/2017, but already in line 100 of the semi-annual 6-NDFL.
  • 110 – the day when the tax is withheld, this is the day the income is paid: 02/03/2017 and 03/03/2017. March’s salary was paid on 04/03/2017, so it will only be reflected in 6-personal income tax for the six months.
  • 120 - the deadline for transferring personal income tax is different: for wages - the day following its payment, and for vacation pay and sick leave - the last day of the month in which this income was paid. The deadline cannot coincide with non-working days and is transferred to the next weekday.
  • 130 - we reflect income in the line without reducing it for tax deductions.
  • 140 – the amount of withheld tax is indicated regardless of the fact of transfer of personal income tax to the budget; this is the procedure for filling out 6-personal income tax for the 1st quarter of 2017.