On October 14, 2015, Russia approved a reporting form: calculation of personal income tax according to form 6NDFL, which was calculated and withheld from individuals in the reporting period. A declaration in the approved form is required to be completed and submitted to the Federal Tax Service for all tax agents (companies, organizations, enterprises and individual entrepreneurs).
Report on form 6-NDFL: submission regulations, structure
The report on Form 6NDFL is submitted to the tax office quarterly. The deadline for submission is the last day of the month following the reporting month. If this date falls on a holiday, Saturday or Sunday, then the acceptable date for submitting the report is the next working day after the weekend or holiday.
In 2017, the calculation of the report must be submitted to the tax authority no later than:
- April 3, 2017 (annual calculation for 2016),
- May 2, 2017 (quarterly report for three months of 2017),
- thirty-first July 2017 (semi-annual report for 2017),
- October thirty-first, 2017 (report for nine months of 2017).
The report for 2017 must be submitted no later than April 2, 2018.
Violation of deadlines for submitting reports leads to sanctions from the tax authorities. The tax agent is punished with a fine of one thousand rubles for each overdue month, even if the delay was only one day.
Penalties are provided for incorrect registration and errors in the calculation of 6NDFL. For inaccuracies discovered by tax officials, you will have to pay a fine of five hundred rubles.
This report provides information not on a specific individual, but in general on accrued and transferred income tax for all individuals who received income in the organization.
- Petrova N.I. - within 10 months from the beginning of the year for 1 child 1,400 rubles x 10 months = 14,000 rubles
- Morozov E.N. - within 3 months from the beginning of the year for three children - ((1400 x 2) + 3000) x 3 months. = 17,400 rub.
- During 2016, one employee was provided with a standard deduction as a disabled person: A.V. Sidorov. - for 12 months from the beginning of the year, the deduction amounted to 500 x 12 months. = 6000 rubles.
In order to easily fill out section 2 of calculation 6 of personal income tax for the fourth quarter. 2016, we will use the following auxiliary table. It reflects the amounts of payments, tax deductions, accrued and paid taxes in the 4th quarter.
date issuance income | date actual get (accruals) income | date hold Personal income tax | Redate date number Personal income tax | Afterbirth due date listed Personal income tax | View received remuneration (income) in rubles | Sum income in rubles | Sum tax deductions in rubles | Held Personal income tax in rubles |
| 11.10.16 | 30.09.16 | 11.10.16 | 11.10.16 | 12.10.16 | Salary for September (will graduate | 300000 | 1900 | ((300000+150000) 58253, where 150000 advance payment has already been paid 1st half of September |
| 20.10.16 | 31.10.16 | 11.11.16 | 11.11.16 | 12.11.16 | 150000 | |||
| 20.10.16 | 20.10.16 | 20.10.16 | 31.10.16 | 31.10.16 | unemployed | 24451,23 | ||
| 25.10.16 | 25.10.16 | 25.10.16 | 25.10.16 | 31.10.16 | Reward under contract it turns out services | 40000 | ||
| 11.11.16 | 31.10.16 | 11.11.16 | 11.11.16 | 14.11.16 | Salary second floor | 317000 | 1900 | ((317000+150000) |
| 11.11.16 | 11.11.16 | 11.11.16 | 30.11.16 | 30.11.16 | Vacation pay | 37428,16 | ||
| 20.11.16 | 30.11.16 | 09.12.16 | 09.12.16 | 12.12.16 | Salary pay for the first half | 150000 | ||
| 30.11.16 | 09.12.16 | 09.12.16 | 12.12.16 | Salary for the second half | 320000 | 500 | ((320000+150000) |
|
| 20.12.16 | 30.12.16 | 11.01.17 | 11.01.17 | 12.01.17 | Salary for the first floors December | 150000 | ||
| 26.12.16 | 26.12.16 | 26.12.16 | 26.12.16 | 27.12.16 | Dividends | 5000 | ||
| 27.12.16 | 27.12.16 | 27.12.16 | 27.12.16 | 28.12.16 | Gifts in monetary form | 35000 | 910((35000-28000) |
|
| TOTAL | 1528879,39 | 194560 | ||||||
The table shows New Year gifts given to seven employees.
In 2016, these employees did not receive financial assistance or other gifts.
An example of filling out the second section of 6NDFL
Based on the information indicated in the table above, we will consider how to fill out section 2 6 of personal income tax:
First block:
- p. 100 - 09/30/2016 p. 130 - 300000;
- pp. 110 - 10/11/2016 pp. 140 - 58253;
- pp. 120 - 10/12/2016.
Second block:
- p. 100 - 10/20/2016 p. 130 - 24451.23;
- pp. 110 - 10/20/2016 pp. 140 - 3183;
- pp. 120 - 10/31/2016.
Third block:
- pp. 120 - 10/31/2016.
Fourth block:
- p. 100 - 10/25/2016 p. 130 - 40000;
- pp. 110 - 10/25/2016 pp. 140 - 5200;
- pp. 120 - 10/31/2016.
Fifth block:
- p. 100 - 10/31/2016 p. 130 - 317000;
- pp. 110 - 11.11.2016 pp. 140 - 60463;
- pp. 120 - 11/14/2016.
Sixth block:
- p. 100 - 11.11.2016 p. 130 - 37428.16;
- pp. 110 - 11.11.2016 pp. 140 - 4866;
- pp. 120 - 30.11.2016.
Seventh block:
- pp. 100 - November 30, 2016 pp. 130 - 32000;
- pp. 110 - 12/09/2016 pp. 140 - 6103;
- pp. 120 - 12/12/2016.
Eighth block:
- pp. 100 - 12/26/2016 pp. 130 - 5000;
- pp. 110 - 12/26/2016 pp. 140 - 650;
- pp. 120 - 12/27/2016.
Ninth block:
- p. 100 - 12/27/2016 p. 130 - 35000;
- pp. 110 - 12/27/2016 pp. 140 - 910;
- pp. 120 - 12/28/2016.
2 section 6 personal income tax: form, example of filling out a zero report
The 6NDFL report is required to be provided by tax agents: enterprises (organizations) and individual entrepreneurs paying remuneration for labor to individuals. If during the calendar year the individual entrepreneur or enterprise did not accrue or pay income to employees and did not conduct financial activities, then the zero calculation of form 6NDFL does not need to be submitted to the Federal Tax Service.
But if an organization or individual entrepreneur provides a zero calculation, then the Federal Tax Service is obliged to accept it.
Inspectors of the Federal Tax Service do not know that the organization or individual entrepreneur did not conduct financial activities in the reporting period and were not tax agents, and are expecting calculations in form 6NDFL. If the report is not submitted within two weeks after the final submission deadline, the Federal Tax Service has the right to block the bank account and impose penalties on the individual entrepreneur or organization that did not submit the report.
To avoid troubles with the Federal Tax Service, the accountant has the right to provide a 6NDFL declaration (with empty values) or write an information letter to the Federal Tax Service.
A sample of a report prepared for submission with zero indicators is given below.
A sample letter to the Federal Tax Service regarding a zero report can be seen below.
Filling out 6 personal income tax: algorithm of actions
To facilitate the work of filling out the second section of the 6NDFL calculation, you must:
- Select all payment orders for personal income tax payments in the reporting quarter.
- Select all payment orders for transferring income to employees and cash receipts for issuing income from the cash register, arrange them in chronological order.
- Create an auxiliary table following the example described above
- Fill out information for each type of income in the table according to the information given in the section: “How to fill out 6NDFL: lines 100-120.”
- From the completed auxiliary table, take information for section 2 of calculation 6 of personal income tax.
Attention:
- Line 110 indicates the day on which the employee’s income was actually paid (even if the salary or other income was paid later than the date established by the Tax Code).
- Personal income tax is not withheld when paying an advance.
- Line 120 indicates the deadline for transferring tax to the budget by type of income, and not the actual date of transfer of income tax (even if the tax is transferred later than the date established by the Tax Code).
- In line 140 the amount of calculated income tax on the income paid is entered (if the income tax is not fully transferred or not transferred at all, then the tax that should have been transferred is still entered).
Second section 6 personal income tax. Situation: impossible to withhold tax
How to fill out section 2 of section 6 of personal income tax when it is not possible to withhold income tax from an employee?
An individual received income in kind (for example, a gift), but in the future he has no cash payments.
The employer does not have the opportunity to withhold and transfer to the budget income tax on income issued in kind.
How to fill out section 2 of section 6 of personal income tax in this situation is indicated below:
- line 100 - day of issue of income in kind;
- p.110 - 0;
- p.120 - 0;
- line 130 - income in kind (amount);
- p.140 - 0.
The amount of unwithheld income is indicated in section one of the declaration on page 080.
Conclusion
Declaration 6 of personal income tax - a new report for accountants. When filling it out, a large number of questions arise; not all the nuances are considered and reflected in the recommendations given by the tax authorities. Explanations and clarifications on controversial issues are regularly given in official letters of the Federal Tax Service of the Russian Federation. In 2017, there are no changes to the reporting form and the rules for filling it out. This article describes how to fill out section 2 of section 6 of personal income tax in the most common situations; the given algorithm for compiling the second section of the calculation is successfully used in practice.
Good luck in submitting your reports!
You must submit 6-NDFL for the reporting quarter before the last day of the next month. Please remember that if the last day falls on a weekend or holiday, the due date is postponed to the next closest working day.
Who must submit the 6-NDFL report and when?
Report 6-NDFL must be submitted starting from 2016. It is submitted every quarter and at the end of the year, all firms and individual entrepreneurs with employees are tax agents. The report reflects information about personal income tax accrued and withheld from salaries. If the salary has not been accrued, there is no obligation to withhold income tax and submit a report.
If the company employs less than 25 people, the employee report can be submitted on paper. In all other cases, an electronic document is submitted. The report must indicate only whole values in rubles without kopecks.
The deadline for submitting the report is established by clause 2 of Art. 230 Tax Code of the Russian Federation:
- For the 1st quarter of 2019 - until April 30, 2019;
- For the first half of 2019 - until July 31, 2019;
- For 9 months of 2019 - until October 31, 2019;
- For 2019 – until April 1, 2020.
Composition of the new 6-NDFL
Tax agents must fill out and submit 6-NDFL at the place of registration. In 2019, the version of form 6-NDFL is in effect, approved by Order of the Federal Tax Service No. ММВ-7-11/18 dated January 17, 2018, which came into force on March 26, 2018. The new report has a field “Reorganization Form” - in case the organization does not managed to submit the report before the reorganization, and the successor submits it. There are 6 reorganization codes set:
- "1" - transformation;
- "2" - merger;
- "3" - separation;
- "5" - accession;
- “6” - division and simultaneous accession;
- “0”—liquidation.
When the payment is not submitted for a reorganized company, then dashes are placed in the line “TIN/KPP of the reorganized organization.”
- Form 6-NDFL report consists of:
- title page;
- section No. 1 with generalized indicators;
- section No. 2 with the dates and amounts of income actually received and personal income tax that needs to be withheld.
Filling out the title page
Important! All lines on the title and other pages are filled in with either values or dashes. Enter the tax identification number and checkpoint of the organization submitting the report. If the report is submitted by a branch, then you need to enter the branch checkpoint.
- "Submission period":
- code for the 1st quarter of 2019 - 21;
- code for the 2nd quarter (6 months) of 2019 - 31;
- code for the 3rd quarter (9 months) of 2019 - 33;
- code 12 months - 34.
- Tax period - reporting year 2019;
- “Adjustment number”: “000” - if this is the first report, “001” - if this is a report after clarification, “002” - the second clarification, etc.;
- “By location (code)”: code of the tax authority at the place of registration of the business. The first two digits mean the region code, the second two – the code of your Federal Tax Service;
- Code by location (accounting) in accordance with Appendix 2 to the filling procedure: write 120 for individual entrepreneurs, 214 for organizations, 220 for separate divisions;
- We indicate the abbreviated name of your organization (if it has one) and its legal form. If you are an individual entrepreneur, you must provide your full name;
- Enter the OKTMO code (municipal body) in whose territory your company was registered.
Filling out section No. 1
The data in this section is filled in with a cumulative total from the beginning of the year and is taken from each 6-NDFL certificate. For each bet you need to calculate a separate cumulative total.
- 010: first enter the tax rate (13%). If several tax rates were used during the reporting period, you need to compile the same number of copies of the first section. Please indicate each bet in field 010;
- 020: we enter all taxable income of employees in increasing amounts from the beginning of the year. In line 020, do not include completely non-taxable income and income of employees that are below the taxable limit, for example, financial assistance in the amount of 2,000 rubles. Dividends paid must be reflected in line 025.
- 030: we record standard, property and social tax deductions, if you are entitled to them, on a cumulative basis from the beginning of the year.
- 040: this paragraph contains the calculated personal income tax. 040 = 010 × (020 - 030).
- 050: enter the amount of recorded advances paid to foreign employees. If you don't have them, write 0.
- 060: we record the number of employees who have received income since the beginning of the current year. It is necessary to indicate the real number of income recipients, and not just those with whom an employment contract has been concluded. If one person gets a job with you twice in a year or receives income at different rates, he appears as one income recipient.
- 070: write the total amount of taxes that were withheld for 2019. Note that lines 070 and 040 may not be the same. This may not be a mistake: it’s just that sometimes taxes can be accrued earlier than they are withheld from employees.
- 080: we pay all non-withheld personal income tax amounts for the year.
- 090: returned tax that was over-withheld or recalculated at the end of the tax period.
Filling out section No. 2
This section contains information for the latest period (as of July 2019, this is the 2nd quarter - April, May and June 2019): time of payment of income to employees, transfer of personal income tax. Transfer dates are indicated in chronological order. Let's look at the lines in this section individually:
- 100: we write the day when employees received income. If there were several transfers for one employee that day, they must be summed up. The transfer date depends on the type of payment to the employee. If this is a salary, then it will become the employee’s income on the last day of the month of its transfer. That is, you can indicate, for example, May 31, but the person will receive their salary in June. In this case, vacation pay and sick pay will become income on the day the employee receives them. The day of payment of financial assistance is also the day of receipt/transfer of income.
- 110: write the day, month and year when the tax was withheld. Personal income tax for an employee from vacation pay, wages, sick leave, financial assistance (from the taxable part), remuneration for work and services, as well as other payments in favor of the employee must be withheld on the day the income is transferred.
- 120: in this line we write the date of transfer of personal income tax to the state budget.
- 130: we write income, before it was withheld by the state, received on the date indicated in line 100.
- 140: indicate the personal income tax required for withholding, take the date from line 110.
If different types of income were received on the same date, for which the transfer deadlines differ, then lines 100-140 are filled in for each transfer deadline separately.
If the tax base has been reduced by the amount of tax deductions, then the tax must be reflected taking into account the deductions. The personal income tax amount on line 140 must be equal to the amount paid to the budget.
Fines for 6-NDFL for 2019
Late fees. According to clause 1.2 of Art. 126 of the Tax Code of the Russian Federation, for each month (full/partial) of delay, the tax agent (NA) must pay 1,000 rubles, regardless of the period of the year. The delay begins from the day when the agent was supposed to submit tax calculations. For example, you are 2 months and 3 days late in filing 6-NDFL. Your fine = 3 × 1,000 = 3,000 rubles.
The tax office usually does not wait for the results of a desk audit and imposes a fine within 10 working days from the date the delay began. In addition to fines, the tax office can “freeze” bank accounts and financial transactions of the debtor.
Penalties for errors. If you submit a report on time, but with errors, for each “damaged” report you are entitled to a fine of 500 rubles. However, if the tax inspectors see an error, but you manage to submit a correct report, you will not be fined. Since 2017, you can also be forgiven for mistakes in some cases: for example, if you did not underestimate the tax, did not create adverse consequences for the budget, or did not violate the rights of individuals.
Not only the entire organization, but also responsible employees - the manager, the accountant - can be held accountable. Officials face a fine of 300 to 500 rubles.
Zero report 6-NDFL
If your employees were not accrued or paid wages, financial assistance or remuneration, a zero 6-NDFL report is submitted. The report is generated on an accrual basis, so if you had at least one payment in the first quarter, then in the third quarter there can no longer be zero reporting.
Easily prepare and submit 6-NDFL online using the online service. The declaration is generated automatically based on accounting and is checked before sending. Get rid of routine, submit reports and benefit from the support of our service experts. For the first month, new users use the service for free. — 3 free months of work and reporting.
And 6-NDFL - two types of personal income tax reporting for tax agents.
Form 6-NDFL contains two sections that reflect:
- generalized indicators (this section includes: personal income tax rate, amounts of accrued income and withheld tax, number of individuals receiving income, etc.);
- information on the amount of income received by individuals and the amounts of personal income tax withheld from them, broken down by date.
Filling out the report in Form 6-NDFL (approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@) is based on data on the payment of income, provision of deductions and tax withholding contained in the tax registers for personal income tax.
*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 earlier is still relevant today.
Form 6-NDFL: due date
Form 6-NDFL is a quarterly report and is submitted to the Federal Tax Service within the following deadlines.
Form 6-NDFL: in what form to submit
If the number of individuals to whom income was paid during the tax period did not exceed 24 people, then you can submit 6-NDFL on paper. If the number of such individuals is 25 people or more, then you are required to submit this reporting in electronic form (clause 2 of Article 230 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated November 5, 2015 No. BS-4-11/19263).
Form 6-NDFL: what they can be punished for
| Violation | Amount of fine |
|---|---|
| Late submission of reports on Form 6-NDFL | 1000 rub. for each full/incomplete month of delay (clause 1.2 of Article 126 of the Tax Code of the Russian Federation) |
| Submission of 6-NDFL with unreliable data | 500 rub. for each calculation with errors (Article 126.1 of the Tax Code of the Russian Federation) |
| Violation of the submission method (if instead of electronic calculation of 6-NDFL you submit a paper Form to the Federal Tax Service) | 200 rub. for each payment submitted in violation of the filing form (Article 119.1 of the Tax Code of the Russian Federation) |
In addition, if the submission of this report is delayed by more than 10 working days from the date established for its submission, then in addition to the above fine, the employer will also face the blocking of his bank accounts (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).
Form 6-NDFL for organizations with separate divisions
As a general rule, organizations that include separate subdivisions (OPs) must fill out the 6-NDFL report form for each OP separately, indicating the corresponding OKTMO and KPP of the separate subdivision. Form 6-NDFL is submitted to the Federal Tax Service at the place of registration of the OP.
Since 2016, personal income tax agents must submit new reports to the Federal Tax Service based on the results of the first quarter, six months, nine months and year - form 6-NDFL. This is reported in the Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@
Quarterly report 6-NDFL
According to the Order, the calculation of the amounts of personal income tax calculated and withheld by the tax agent is filled out by tax agents and submitted to the tax authority at the place of registration using Form 6-NDFL.
Filling out 6-NDFL consists of two sections:
- Section 1: Generalized indicators (it includes: personal income tax rate, amounts of accrued income and withheld tax, number of individuals receiving income, etc.);
- Section 2: Information on the amount of income received by “physicists” and the amount of tax withheld from it, broken down by date.
Note: Entrepreneurs, lawyers, and notaries are not held administratively liable ().
If the tax authorities do not receive the calculation within 10 days after the deadline for its submission, they will have the right to suspend the tax agent’s operations on bank accounts and electronic money transfers.
Table of fines for failure to submit 6-NDFL
| Violation | Amount of fine |
|---|---|
| Late submission of 6-NDFL | 1000 rub. for each full/incomplete month of delay () |
| Submission of 6-NDFL with unreliable data | 500 rub. for each calculation with errors () |
| Violation of the submission method (if instead of electronic calculation of 6-NDFL you submit a paper Form to the Federal Tax Service) | 200 rub. for each payment submitted in violation of the submission form () |
| If the submission of this report is delayed by more than 10 working days from the date established for its submission | In addition to the above fine, the employer will also have his bank accounts blocked (). |
Which inspectorate will need to submit 6-NDFL calculations?
Quarterly calculations and reporting for each individual based on the results of the tax period will need to be submitted to the Federal Tax Service at the place of registration of the tax agent. At the same time, the Tax Code of the Russian Federation clarifies:
- Russian organizations with separate divisions will be required to submit reporting documents to the inspectorate at the location of the separate divisions;
- the largest taxpayers will report to the inspectorate at the place of registration or to the inspectorate at the place of registration for the corresponding separate division (separately for each);
- individual entrepreneurs who are registered at the place of their activity in connection with the use of UTII and (or) the patent system will submit reports regarding their employees to the inspectorate at the place of their registration in connection with the implementation of this activity.
Note: . The tax agent transfers the withheld personal income tax according to the details of the tax office with which the organization is registered. For individual entrepreneurs there is a special payment procedure. A table is given where to submit 2-NDFL, 6-NDFL
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Updated calculation according to form 6-NDFL
Note: . We submitted 6-NDFL, and then found an error or received a request to submit an amendment from inspectors. What to do? Correct the data and eliminate inaccuracies, generate the report again and send it to your Federal Tax Service. This way you will avoid fines.
Be sure to submit if, after submitting the initial calculation:
- data on the amounts of income and tax have changed (for example, the tax has been recalculated);
- Found errors in the initial calculation.
If, for example, an incorrect checkpoint or OKTMO of the tax agent was indicated in the original form, you will have to submit an updated calculation. An application to adjust the details of the primary report is not enough (letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4900).
A calculation with an erroneous OKTMO will have to be cancelled. To do this, submit a clarification with the same OKTMO, and enter zeros in all digital indicators. This is necessary in order to remove erroneous charges from your personal account. If you simply submit the update with the correct OKTMO, the erroneous accruals will remain. Attach a covering letter or explanatory note to the zero clarification. Write that you are submitting the calculation to cover erroneous charges. Representatives of the Federal Tax Service of Russia indicate this in private explanations.
On the title page in the line “Adjustment number”, put “001” when submitting the first updated calculation, “002” when submitting 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.
In contrast to the rules for filling out the 2-NDFL certificate, the procedure for drawing up the 6-NDFL form does not provide for the submission of a canceling or canceling calculation. Therefore, if by mistake, instead of a zero calculation, you sent to the inspectorate a form with completed income and tax indicators, submit an updated calculation.
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6-NDFL: FEATURES OF FILLING OUT, errors, various situations, answers to questions
6-NDFL nuances of filling out the declaration
Note: Letter of the Federal Tax Service dated January 20, 2016 No. BS-4-11/546@
The Tax Service clarified that when filling out line 120 of Section 2 “Tax Transfer Deadline,” the date is indicated no later than which the personal income tax amount must be transferred to the budget. These deadlines are prescribed in the Tax Code (clause 9 of the Tax Code of the Russian Federation). You can read more about when you need to pay withheld tax amounts in.
When filling out line 100 “Date of actual receipt of income”, also check with the Tax Code of the Russian Federation.
How to fill out a declaration for early payment of salary
If the employer paid wages to employees before the end of the month for which they were accrued, the date of receipt of wage income in the 6-NDFL report will still be the last day of the month.
Note: Letter of the Federal Tax Service dated March 24, 2016 No. BS-4-11/5106
For example, in the case where the January salary was issued on January 25, in line 100 (date of receipt of income) you need to indicate the date 01/31/2016. At the same time, personal income tax must be withheld on the same day when the monthly salary was transferred to the employees, i.e. in line 110 (tax withholding date) you should indicate 01/25/2016, and in line 120 (tax payment deadline) - 01/26/2016.
How to fill out section 1 of the 6-NDFL calculation if the salary for the last month of the quarter is paid in the next quarter
The Federal Tax Service has issued another letter on the procedure for calculating 6-NDFL. This time, officials explained how to fill out lines 070 and 080 of section 1 of the 6-NDFL calculation if a salary that relates to one quarter is paid in the next (for example, a salary for March was paid in April, or a salary for June was paid in July).
Note: Letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-4-11/8609.
After paying wages for the previous period and, accordingly, withholding personal income tax, it is not necessary to submit an updated 6-personal income tax calculation with completed line 070
In a situation where a salary that relates to one quarter is paid in the next (for example, a salary for March is paid in April, a salary for June is paid in July, etc.), in line 070 “Amount of withheld tax” of section 1 of calculation 6 -Personal income tax for the period to which this income relates is entered “0”. At the same time, it is not necessary to submit an updated calculation for the same period after the tax is withheld, reflecting the amount of personal income tax in line 070. This conclusion follows from the letter of the Federal Tax Service of Russia dated 01.07.16 No. BS-4-11/11886@.
Zero 6-NDFL: to pass or not to pass...
If during the reporting period the organization (entrepreneur) did not accrue or pay any income to individuals, did not withhold personal income tax and did not transfer tax to the budget, there is no need to submit 6-personal income tax calculations. In such cases, the organization (entrepreneur) is not recognized as a tax agent. And it is the tax agents who must submit the calculations. In this case, the organization (entrepreneur) has the right to submit, and the inspectorate is obliged to accept, a zero calculation of 6-NDFL.
Note: Letter of the Federal Tax Service dated March 23, 2016 No. BS-4-11/4958
However, many tax inspectors take the opposite point of view and believe that in the absence of payments, companies should submit zero 6-NDFL calculations, despite the fact that the filling procedure does not provide for zero indicators. To avoid blocking an account for an unsubmitted report, it is better to clarify the need to submit zero forms with your inspection.
If you do not submit the calculation, send a letter to the inspectorate stating that you are not a tax agent. This will protect you from claims from inspectors and from blocking your current account. Because without waiting for the calculation in Form 6-NDFL, the tax office may block the company’s current account (). After all, she will not have information whether you are a tax agent or simply forgot to submit a calculation. Therefore, it is better to warn them in advance. Write the letter in free form.
If the inspector insists on “zero”, it is safer to pass it. Since both sections in the form are required, they must be filled in with zeros, and in the second section indicate any dates from the reporting period (preferably the last day).
Letter to the tax office stating that there is no obligation to submit 6-NDFL calculations
Note: If the organization or entrepreneur is not a tax agent and does not submit 6-NDFL calculations. The letter will help you avoid blocking your account for an unsubmitted document.
To the Head of the Federal Tax Service of Russia No. 666
in Uryupinsk
N.T. Budgetov
from GASPROM LLC
TIN 4308123456
Gearbox 430801001
Address (legal and actual):
625008, Uryupinsk, st. Kutinskaya, 130
Ref. No. 1596 of 05/04/2016
LETTER
There is no obligation to submit 6-NDFL calculations
for the first quarter of 2016
During the first quarter of 2016, Gazprom LLC did not accrue or pay any income to individuals, did not make deductions and did not transfer taxes to the budget.
In connection with the above, as well as on the basis of the letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4901, Gazprom LLC is not obliged to submit calculations for the first quarter of 2016.
General Director ___________ A.V. Ivanov
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If there are no payments in favor of individuals, then it is not necessary to submit a “zero” calculation of 6-NDFL
If a Russian organization or individual entrepreneur does not pay income to individuals, then they are not required to submit calculations in Form 6-NDFL. The Federal Tax Service reported this in a letter dated 05/04/16 No. BS-4-11/7928
Salary paid ahead of schedule: when to transfer personal income tax
The date of actual receipt of “salary” income is the last day of the month for which it was accrued. Therefore, if salaries are issued ahead of schedule, before the end of the month, when issuing them to employees there is no need to withhold and transfer personal income tax to the budget.
Note: Letter of the Federal Tax Service dated April 29, 2016 No. BS-4-11/7893
Because in this case it turns out that despite the fact that the employees already have the money in their hands, from the point of view of paying personal income tax, they have not yet received income. Tax will need to be calculated and withheld at the end of the billing month the next time money is paid to employees: either on the last day of the month or in the next month.
How to fill out 6-NDFL if in the first quarter of 2016 wages were accrued but not paid?
In this situation, you need to fill out section 1 of form 6-NDFL, but do not fill out section 2 (letter of the Federal Tax Service of the Russian Federation dated February 12, 2016 No. BS-3-11/553@). If you report electronically, most likely the system will not allow you to delete section 2. It is better to check with your tax office how to fill out the lines of the second section in such a situation (when there is actually no data).
In the first quarter of 2016, the organization paid monthly salaries to employees, but did not pay them due to their difficult financial condition. How was it necessary to reflect “salary” income in the calculation of 6-personal income tax for the first quarter? How to fill out 6-personal income tax for six months if employees received their salaries for January-March only in April, after the tax agent reported for the first quarter? The answers to these questions are contained in the letter of the Federal Tax Service of Russia dated May 24, 2016 No. BS-4-11/9194.
6-NDFL: how to fill out if salary payment was delayed for a whole quarter
In a situation where employees’ salaries were accrued throughout the first quarter, but due to the employer’s financial difficulties, the staff received their money only in April, in 6-NDFL for the first quarter the accrued amounts will only fall into section 1.
Note: Letter of the Federal Tax Service dated May 24, 2016 No. BS-4-11/9194
In this case, the accrued amount of salary income should be reflected in line 020, and the corresponding personal income tax amount - in line 040. In lines 070 “Amount of tax withheld” and 080 “Amount of tax not withheld by the tax agent”, zeros must be entered. You will need to enter in line 070 the amount of personal income tax withheld in April from the quarterly salary when filling out the calculation for the six months.
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6-NDFL: how to reflect wages and benefits paid on the same day in 6-NDFL
Tax officials in the Letter of the Federal Tax Service dated April 27, 2016 No. BS-4-11/7663 reminded that when filling out section 2 of form 6-NDFL, the data in lines 100-140 are indicated broken down by date. But there is no need to use additional division for tax rates.
In addition, it is clarified that in the case when there was enough data for section 2 for fewer pages than was formed in connection with filling out several sections 1, dashes must be entered in all empty familiar spaces - “squares”.
The Federal Tax Service, in letter dated 01.08.16 No. BS-4-11/13984, provided answers to the most popular questions related to the procedure for calculating 6-NDFL. In particular, officials explained with an example how to fill out the calculation in a situation where wages and benefits are paid on the same day.
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We reflect the bonus in 6-NDFL
For personal income tax purposes, the date of receipt of income in the form of a bonus for production results is considered to be the last day of the month for which such income was accrued to the employee. Accordingly, information about this transaction is included in the 6-NDFL of the reporting period to which this month relates.
Note: Letter of the Federal Tax Service dated 04/19/2017 N BS-4-11/7510@
Important! For bonuses paid not for production results, for generating income for personal income tax purposes, this is no longer a salary.
The tax authority in the Federal Tax Service Letter No. BS-4-11/13984 dated 08/01/2016 (Question 11) answers: “If temporary disability benefits are accrued in one reporting period and paid in another, such transferable sick leave must be reflected in the payment period.”
Control ratios have been published, with the help of which tax agents can independently verify the correctness of filling out 6-NDFL. Please note that previously published data has been adjusted and you should refer to the updated data when checking quarterly reports.
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How to fill out 6-NDFL if in April the employer provided the employee with a property deduction from the beginning of the year
In April 2017, the employee brought the accountant a notice from the inspectorate confirming the personal income tax deduction in connection with the purchase of housing. The employer returned to the employee the amounts of personal income tax withheld from the beginning of the calendar year. In the described situation, is it necessary to submit Form 6-NDFL for the first quarter of 2017? The Federal Tax Service of Russia believes that there is no such need (letter dated April 12, 2017 No. BS-4-11/6925).
How to fill out 6-NDFL when paying dividends to an individual
Note: Letter of the Federal Tax Service of the Russian Federation dated June 26, 2018 No. BS-4-11/12266@
Line 025 “Including the amount of accrued income in the form of dividends” indicates the amount of accrued income in the form of dividends, cumulative for all individuals, on an accrual basis from the beginning of the tax period.
On line 030 “Amount of tax deductions” - the amount of deductions generalized for all individuals on an accrual basis from the beginning of the tax period. This includes, among other things, the costs of transactions with securities. The specified line is filled in according to the values of the codes for the types of deductions (the list of codes was approved by order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@).
When filling out section 1 of the 6-NDFL calculation, line 025 indicates the total amount of income in the form of dividends distributed in favor of individuals, and line 030 indicates the amount that reduces the tax base for income in the form of dividends (deduction code “601”).
How to fill out 6-NDFL - video from webinars
- What has changed in 2-NDFL and 6-NDFL
- In what form and to which Federal Tax Service should reports be submitted?
- Dates of occurrence and payment of income
- how to properly report income
- Salary for December Reporting via the Internet. Contour.Extern
Federal Tax Service, Pension Fund of Russia, Social Insurance Fund, Rosstat, RAR, RPN. The service does not require installation or updating - reporting forms are always up to date, and the built-in check will ensure that the report is submitted the first time. Send reports to the Federal Tax Service directly from 1C!
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