Section 2 6 personal income taxes for the 1st half of the year. Accounting info

Tax legislation is constantly updated. Changes since 2016 have affected, among other things, taxation and filling out various forms. One of such reporting is 6-NDFL. It is rented quarterly, and it is necessary to submit the annual 2-NDFL. Using these instructions, we will figure out how an accountant can fill out form 6-NDFL.

This type of reporting is required by everyone who is recognized by law as a tax agent. It is formed for absolutely all individuals to whom sums of money were paid. This will not include those persons who received money from the sale of property.

You must submit reports every quarter to the tax authority at your place of registration.

There are several ways to submit this reporting:

• You can bring the document yourself or with the help of a representative, then the date of submission will be considered the day when the reporting was brought;
• By mail, then the date is considered the date of dispatch. It is obligatory to send with a list of enclosed sheets;
• Electronic. The date will be the date the email was received.

You also need to know that paper media is allowed if the company employs up to 25 people. If there are more than 25 employees, the declaration must be submitted electronically.

When submitting documents on paper, you need to use a special form. You can fill it out by hand with blue or black paste or in a special computer program. We must remember that in empty cells you need to put dashes.

Every accountant must remember that Form 6-NDFL must be submitted on time, otherwise it risks punishment from the tax office. Moreover, a fine is imposed in the amount of 1,000 rubles. for each overdue month.

Instructions for 6-NDFL for an accountant for all occasions

This report consists of a title page and two sections. It is filled out generally for all persons who received income from a tax agent.

The title page is filled out almost the same as in other declarations. But there are some features:

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• In the compilation period line, you need to enter the reporting period code:

• In the tax period line, you must enter the year for which the reporting is submitted;
• When specifying the location, a code is inserted according to the table:

• Where KPP and OKTMO are required, indicate the enterprise codes if the declaration is submitted for individuals who received income from the main department;
• If the income was received from a separate division, then its codes are written.

When filling out the first section, it is important to understand that it is filled out on a cumulative basis, starting from the first quarter.

In line 010, the accountant indicates the rate at which the tax is calculated. All these bets have their own specific code. When profits were paid at different rates for three months, the following lines must be filled in:

• 020 – Total income of individuals;
• 025 – All dividends;
• 030 – All deductions for the amount calculated in 020;
• 040 – Income tax number;
• 045 – Dividend tax number;
• 050 – Advances paid by foreign citizens have had their taxes reduced.

• 060 – Number of all persons who received income from the tax agent. Dismissed and rehired employee – 1 person, also considered one person who receives money at different tax rates;
• 070 – Amount of taxes;
• 080 – Taxes that were not withheld;
• 090 – Total amount returned to persons from the agent.

If there is not enough space on the page, you need to fill out additional sheets. But the total number must be placed on the first page.

The second section is filled out differently. There is no need for a cumulative total here; the figures for the last three months of the reporting period are indicated:

• 100 – the date of actual receipt of income is indicated. You can find the varieties in Article 223 of the Tax Code of the Russian Federation;
• 110 – The date when income tax was withheld. This can be found in Article 226 of the Tax Code of the Russian Federation;
• 120 – Date when the maximum tax must be transferred;
• 130 – Total amount of income received in fact;
• 140 – Deduction amount.

The document must be signed by the head of the enterprise, his representative or an authorized person, for example, an accountant.

Instructions for filling out 6-NDFL using an example

Let's look at the example of filling out form 6-NDFL for the company Northern Light LLC, which has five employees under its command. Each employee receives 20,000 rubles. The advance is made on the 27th, by the next month on the 12th the last payment is made.

It turns out that wages, for example, for December were issued on January 12, 2016, and for March – on April 12, 2016. Any other payments in the first quarter of 2016. not applied.

One employee is provided with a deduction every month in the amount of 1,400 rubles. In February, the employee was granted leave with compensation of 18,000 rubles, salary of 5,000 rubles.

The preliminary calculation for filling out the first section will look like this:

The preliminary calculation for filling out the second section looks like this:

It is very important to accurately enter the information so as not to redo the declaration later.

If there are several tax payment dates

It is important to understand that a company can fill out form 6-NDFL on several sheets due to the fact that there are a lot of employees and information. In this case, lines 060-090 should be filled out exclusively on the first page.

If there is more than one transfer date, but several, they are recorded in chronological order.

When filling out documents to the tax service, you need to provide all the data in full, without omitting anything. Then there is a chance to submit the document quickly and without rework.

All employers, regardless of their form of ownership - LLC or individual entrepreneur, must submit quarterly reports to the Federal Tax Service for their employees - Form 6 of personal income tax. As instructions for filling out, we will consider the 13 most common and important situations about which questions most often arise.

Question No. 1. Do I need to submit a zero 6-NDFL?

Before considering complex issues, let's start with the simplest, but also very common - if you have a zero form 6-personal income tax, do you need to submit reports in this case? This situation may arise if there are no employees in the company and no payments subject to personal income tax (salaries, compensation, etc.) were made during the reporting period.

Answer. In accordance with the Tax Code of the Russian Federation, if an individual entrepreneur or organization does not have employees or during the reporting period the employees did not receive income, and payments were not made under civil contracts, then the individual entrepreneur or LLC does not have the obligation of a tax agent. In this regard, form 6-NDFL for this reporting period is not submitted to the tax office

Question No. 2. What income is reflected in line 020?

Form 6-NDFL contains information about those incomes that are subject to income tax, while it does not reflect the income that is listed in the Tax Code of the Russian Federation in Art. 217.

Therefore, line 020 should contain, in addition to vacation pay, wages, and other similar income, also income that is partially subject to personal income tax, named in the Tax Code of the Russian Federation, Art. 217. These include, for example, severance payments whose amount exceeds three average earnings, gifts whose value exceeds 4,000 rubles.

Question No. 3. How to fill out line 030 correctly?

This line must be filled in in accordance with the values ​​of deduction codes that were approved by order of the Federal Tax Service of Russia under the number MMV-7-11/387@ dated 09/10/2015.

Thus, it is necessary to show property social, child and standard deductions. In addition, the line indicates the non-taxable parts of the employee’s income, such as financial assistance, gifts, etc.

Question No. 4. What amounts are included in line 080

In line 080 it is necessary to indicate the total amount of tax not withheld as of the reporting date, calculated on an accrual basis from the beginning of the year, taking into account the provisions of paragraph 14 of Art. 226.1 of the Tax Code of the Russian Federation, as well as Art. 226 clause 5 of the Tax Code of the Russian Federation.

Accordingly, on this line it is necessary to reflect the total amount of tax that was not withheld by the tax agent (organization or individual entrepreneur with employees) from income received by individuals in the form of material benefits, as well as in kind, if no other payments of income expressed in cash were made.

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Question No. 5. How to reflect income in kind in 6-NDFL, from which personal income tax was not withheld

Question . The former employee of the company received income in kind on September 1, 2016. No further accruals were made in favor of this employee. How to fill out reports correctly?

Answer. When such income is paid in kind, it is reflected in the calculation of 6-NDFL for 9 months in section No. 1 in lines 020, 040, 080, and in section No. 2 in lines 100-140.

Section No. 2 should be completed as follows:

Question No. 6. How is tax on carryover wages reflected?

How to correctly fill out the amount of income tax in lines 070 and 080 if the salary accrued in September was paid in October?

In section No. 1, line 070, you must indicate the total amount of tax that has been withheld by tax agents since the beginning of the current year. The amount is indicated on an accrual basis from the beginning of the current year.

In line 080, you must indicate the amount of tax calculated on an accrual basis, which was not withheld by the tax agent as of the reporting date, taking into account the provisions of Art. 226.1 clause 14 of the Tax Code of the Russian Federation and art. 226 clause 5 of the Tax Code of the Russian Federation.

Question No. 7. How to reflect compensation upon dismissal - together with salary or separately?

Question: When an employee is dismissed, he is entitled to payment of wages, and also if he has not used his full annual paid leave. How to reflect these payments - together or separately?

Answer: Compensation for unused vacation and payment of wages upon dismissal are reflected in Form 6-NDFL in aggregate on one date; there is no need to split these amounts separately.

The justification for this position is that Article 140 of the Labor Code of the Russian Federation establishes that upon dismissal, an employee must receive all payments due to him on one day - on the day of his dismissal. Compensation, like wages, is subject to personal income tax and the deadline for transferring it to the budget is the same.

Question No. 8. The organization has separate enterprises, how are the reports filled out?

The situation is as follows: separate divisions and the company's head office are registered with the same tax office, but are located in different municipalities that are subordinate to this tax office.

Answer: In this case, the calculation of 6-NDFL is completed for each separate division separately, including when both the head office and separate divisions are registered with the same tax office.

Question No. 9. How are bonuses reflected in the 6-NDFL report?

Situation: An organization for an employee’s anniversary paid him a bonus on September 16 in the amount of 12,000 rubles, how to reflect it in the reporting?

Bonuses to employees are reflected in 6-NDFL in section No. 2. In this case, this premium will be included in the reporting for 9 months.

Question No. 10. Where to submit reports if the taxpayer combines the simplified tax system and UTII?

Situation: An entrepreneur combines two tax regimes - simplified tax system and UTII, while he has several points of sale in different cities. As a payer, he is registered with the tax inspectorate at the place of activity where each point operates, and at his place of residence he is registered as a payer of the simplified tax system. There are hired workers on staff. Where to submit reports?

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Answer: Taxes on the salaries of employees who are involved under the simplified tax system are paid to the budget at the place of residence of the entrepreneur, and according to UTII - at the place of registration. Reporting is provided in the same way.

Question No. 11. How to calculate the income payment period

How is the period for tax purposes determined for which income was paid for calculating and filling out 6-NDFL?

In accordance with Art. 221 of the Tax Code, the period is determined by the date when the income was actually received. So, for example, if the December salary was paid in January, then December will be considered the period for receiving income.

If payment for services under the GPC agreement provided on 08/12/2016 was made on September 1, 2016, then September 2016 will be considered the period for receiving income.

For annual paid leave for the period from 08/02/2016 to 08/15/2016 are transferred on July 29, 2016, then the income payment period will be considered July 2016.

Question No. 12. The benefit was paid in the next quarter, how can I show it?

Question: Temporary disability benefits were accrued to the employee for the month of September, but payment was made only on October 3. Is the benefit reflected in the 6-NDFL report for the third quarter of 2016, in section No. 1, lines 020 and 040?

Answer: If the benefit that was accrued to the employee for the month of September was actually transferred in the month of October, then there is no reason to reflect it in the reporting for the 3rd quarter. Thus, lines 020 and 040 will need to be filled out in the annual report.

In the reporting for the year, Section No. 2 should be filled out as follows:

Question No. 13. How to reflect wages and benefits paid on the same day?

Situation: In August 2016, an employee received a salary of 15,000 rubles. They also assigned a temporary disability benefit at the expense of the employer for the first 3 days in the amount of 1,500 rubles, at the expense of the Social Insurance Fund - 3,000 rubles. In addition, there was an additional payment up to the average salary under the collective agreement for the period of incapacity - 3,000 rubles.

No income tax deductions were provided. Personal income tax was calculated on wages and additional payments under the collective agreement - 2,340 rubles. ((15000+3000)*13%). I calculated personal income tax on temporary disability benefits - 585 ((1500+3000)*13%).

Temporary disability benefits and salaries were actually transferred to the employee on September 15, 2016 in the amount of 19,575 rubles. Also, on September 15, 2016, personal income tax in the amount of 2,925 rubles was withheld and transferred. How to reflect these transactions?

Answer: In section No. 1 of the reporting, lines 020, 040, 070 are filled in - information on the payment of temporary disability benefits and wages is indicated.

Section No. 2 is reflected as follows:

We hope that article 6-personal income tax instructions for filling out 13 situations will help you fill out reports.

For entrepreneurs and organizations that are employers, a new 6-NDFL report has been introduced since 2016, which does not replace, but complements the 2-NDFL report. And unlike the latter, it is rented out not once a year, but quarterly. At the same time, a fine may be imposed on employees for late provision of this information.

As has already been said, the declaration is submitted once a quarter, the deadline is the last day of the month, the next 2nd day after the reporting quarter:

• For the first quarter, the report must be submitted by April 30, since this is a day off; in 2016, the date is moved to May 4.
• For the second quarter – the last day is August 1.
• Reports for the third quarter are due by October 31.
• Reports for the 4th quarter are provided along with the form - no later than April 1, 2017, since this is a day off, the deadline will be moved to April 3.

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.

Do I need to submit a zero report 6 personal income tax?

If an organization or entrepreneur does not carry out its activities, then it arises reasonably question: “Should I submit reports or not, because the Federal Tax Service can fine you for not submitting them?”. Answer: “An LLC or individual entrepreneur must provide this reporting only if they are tax agents, and such an obligation arises if they calculate and pay salaries to employees.” (Tax Code of the Russian Federation, Article 226, Letter of the Federal Tax Service No. BS-4-11/4958 dated 03/23/16).

Nuances of filling out the form

When filling out 6-NDFL, you must take into account the following nuances:

• Printing of the finished report is only one-sided; double-sided is not allowed.
• The use of a proofreader or other means to correct errors is not permitted.
• The sheets are carefully fastened together, and damage to documents is prohibited.
• Columns must be filled out from left to right, with a dash “-” placed in empty cells.
• When filling, blue, violet and black ink is used.
• Calculated amounts for income tax are indicated in full rubles, with the amount rounded to the nearest ruble if the result is 50 kopecks or more, and discarded if the figure is less than 50 kopecks. If an expense or income is received in foreign currency, then it is calculated at the Central Bank exchange rate on the date of its occurrence.

Sample of filling out 6 personal income tax

The declaration includes a title page and an additional sheet (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:

This example considers a situation where wages for March were paid in April, and for June - in July.

Sample of filling out the title page

Filling out begins by indicating the TIN and KPP:

• For an individual entrepreneur, we indicate the Taxpayer Identification Number (TIN), and a dash is placed in the checkpoint field.
• For an organization, the TIN consists of 10 digits, put a dash in the right-hand cells, and in the next field indicate the corresponding checkpoint number of the tax office to which the report is submitted.

We write the page number in the format “001”.

In the “adjustment number” field:

• When providing primary reporting, you must indicate “000”.
• If you provide a correction form, then its number is, for example, “001”.

• For the first quarter we set “21”.
• For half a year – “31”.
• Report for 9 months – “33”.
• Annual report – “34”.

Then we indicate the INFN code, consisting of 4 digits, you can find it on the official tax website by clicking on the link.

In the “location code” line I put the following value:

• For individual entrepreneurs, if the form is provided at the place of residence, put “120”.
• For individual entrepreneurs, if the form is provided at the place of business – “320”.
• For a lawyer, if the form is provided at the place of residence - “125”.
• For a notary, if the form is provided at the place of residence - “126”.
• For the organization at the place of registration - “212”.
• If the form is submitted at the place of registration by an organization that is a large taxpayer - “213”.
• For separate divisions of the company - “220”.
• For separate divisions of a foreign company - “335”.

In the next floor, the full name is indicated for entrepreneurs, and for organizations - an 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.

Then we submit it to the tax office where the reporting is submitted. We enter the 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 from the person signing the report, if necessary.

• “1” if the form is signed by an individual entrepreneur or the head of an organization.
• “2”, if an authorized person or representative, in which case the power of attorney is attached as an attachment.

If the document is filled out by an entrepreneur, then the next field does not indicate the full name, but puts dashes, and if a director or representative, then indicate his full last name, first name and patronymic separately on each line and put a dash in the empty cells. Below we put the signature and date of formation of the form. If you have a power of attorney, please 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 withheld for all individuals, from the beginning of the tax period on an accrual basis, taking into account the tax rate corresponding to the given income. Income data for each tax rate is reflected separately, with exceptions being lines 060-090. If the data does not fit into the section, then add a new sheet.

The order of filling out the lines of section No. 1:

• 010 – indicates the tax rate at which they were calculated, for example, generally – this is 13%.
• 020 – the cumulative total from the beginning of the year is entered based on the total amount of accrued income for all employees.
• 025 – the total accrual amount of income received from dividends.
• 030 – tax deductions for all employees, which reduce the personal income tax tax base for all employees, on an accrual basis (for example, deductions for children, which are provided upon a corresponding application).
• 040 – the amount of calculated tax, calculated on an accrual basis for all employees, line 040 = (line 020 – line 030) * line 010.
• 045 – indicates the amount of calculated personal income tax on dividends, calculated on an accrual basis for all employees.
• 050 – indicates the amount of fixed advance payments for all employees, calculated on an accrual basis, and by which personal income tax can be reduced.
• 060 – the total number of individuals who received taxable income during the reporting period. Moreover, in the event of dismissal and hiring of the same employee in the same period, the total number of specified persons will not change.
• 070 indicates the total amount of tax withheld for the period, also calculated on an accrual basis. In this case, it is necessary to indicate exactly the amount of tax actually withheld. Those. if an employee received part 2 of their salary for March in April, then the tax withheld from it will be reflected in the report for the half-year.
• 080 – this column indicates the amount of tax that could not be withheld from an individual, also on an accrual basis.
• 090 – if taxes were returned to individuals on the basis of Art. 231 of the Tax Code of the Russian Federation, then they are entered in this line on an accrual basis.

Sample of filling out Section No. 1

Please pay attention! The data for section No. 2 is filled in not with an accrual total - it indicates information for the reporting quarter on the income actually 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 out the lines of section No. 2:

• 100 – indicates the date of actual receipt of income reflected in line 130.
• 110 – the date of actual withholding of income tax from the amount indicated on page 130 is indicated.
• 120 – it is necessary to indicate the date no later than which the amounts of calculated tax should be transferred. In accordance with paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, it is necessary to indicate either the same day on which the tax was withheld, or the next one.
• 130 - it is necessary to indicate the amount of income actually received by individuals without separating from it the amount of tax withheld, as of the date specified in page 100. For example, an employee’s salary amounted to 33 thousand rubles, and he is entitled to child deductions in the amount of 2800 rubles for two children, then line 130 indicates 33,000 rubles, and the amount of deductions is displayed on page 30 of section No. 1.
• 140 – the amount of income tax generalized for all individuals as of the date indicated on page 110 is entered.

Some filling details:

• When receiving income on the same date, the tax for which is calculated at different tax rates, information on them must be filled out separately in lines 100-140.
• If an employee was accrued salary or vacation pay for March, but paid only in April, then section No. 1 reflects the accrual amounts in the 1st quarter, and the transfer amounts will already fall into the second half of the year (letter of the Federal Tax Service dated February 25, 2016 No. BS-4- 11/3058).

For example:

The employee received vacation pay or wages for March on April 5 in the amount of 10,000 rubles, with personal income tax in the amount of 1,300 rubles. was listed on April 7, you need to fill out section No. 2 for the six months as follows:

• Page 100 indicates 03/31/2016.
• On page 100 you must indicate the date you received your salary – 04/05/2016.
• On page 120 you must indicate the tax payment date – 04/07/2016
• Page 130 states 10,000.
• Page 140 states 1,300.

Responsibility for failure to provide a report

If the tax agent, who is an entrepreneur or organization, does not submit reports on time, then a fine of 1,000 rubles may be imposed for each overdue month. In addition, after 10 days of delay, the Federal Tax Service may suspend work on the current account of an LLC or individual entrepreneur. For providing incorrect information, the fine is 500 rubles.

Form 6-NDFL was introduced in 2016, but still raises questions about its completion. And all because you need to take into account many details. Let's figure out what kind of insidious document this is.

6-NDFL is a report that declares information about: the amounts of income received by individuals; calculated and withheld personal income tax amounts; dates of actual receipt of income; dates and deadlines for withholding and transferring tax for the reporting period as a whole for the organization (separate division).

Who should submit 6-NDFL?

The obligation to submit a 6-NDFL report arises for all tax agents who pay income to individuals. Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers, and separate divisions of foreign organizations in the Russian Federation are recognized as tax agents.

Do I need to submit zero 6-NDFL?

As long as payments are not made to individuals and taxable income is not accrued, i.e. all indicators of the 6-NDFL report are equal to “zero”, the obligation to submit 6-NDFL does not arise. There is no need to submit a “zero” 6-NDFL report. But, if you decide to play it safe and submit a “zero” report, the Federal Tax Service is obliged to accept it from you (Letter of the Federal Tax Service dated May 4, 2016 N BS-4-11/7928@).

It is worth considering that if you made income payments to individuals in the period from the 1st to the 3rd quarter, and in the 4th quarter the income was not accrued and no payments were made, then the obligation to submit 6-NDFL for the 4th quarter remains, because “Section 1” of the declaration is filled out on a cumulative basis (Letter of the Federal Tax Service dated March 23, 2016 N BS-4-11/4958@).

Reporting period and deadlines for submitting 6-NDFL

The reporting period for submitting 6-NDFL is a quarter. The following deadlines for submitting the report have been established:

Methods for submitting 6-NDFL

The 6-NDFL calculation can be submitted both electronically via telecommunication channels and on paper, if the number of people who received income in the tax period (per year) does not exceed 25 people.

Where to submit 6-NDFL?

You need to submit your 6-NDFL calculation to the Federal Tax Service at your place of registration. For organizations this is the location, and for individual entrepreneurs this is the place of registration. If the organization has an OP, then the calculation is submitted at the place of registration of each OP.

How to prepare and where to submit 6-NDFL for organizations that have an OP?

If an organization has an OP, then the 6-NDFL report is compiled separately for each registered OP (for each checkpoint), even if several OP are registered with the same Federal Tax Service. Accordingly, all reports on OPs are submitted to the place of registration of the relevant OPs.

Which income should be reflected in 6-NDFL and which not?

In 6-NDFL, you need to show all income from which personal income tax is subject to withholding as tax agents. Income that is only partially taxed must also be included in the calculation. For example, this could be income in the form of material assistance or the value of gifts, for which there is a limit of 4,000.00 rubles per year, because the total value of such income may exceed the non-taxable minimum during the year. The following income does not need to be included in the calculation of 6-NDFL:

1. Income that is completely exempt from personal income tax.

2. Income of individual entrepreneurs, notaries, lawyers, and other persons engaged in private practice.

3. Income listed in paragraph 1 of Art. 228 Tax Code of the Russian Federation. For example, this could be income from the sale of property owned by an individual.

4. Income of residents of other countries that are not taxed in the Russian Federation by virtue of international treaties.

The structure of 6-NDFL and the procedure for filling out the calculation according to form 6-NDFL

Form 6-NDFL was approved by Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/450@ and includes the following sections:

1. Title page;

2. Section 1 “Generalized indicators”;

3. Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

The calculation in form 6-NDFL is completed on the reporting date, that is, on March 31, June 30, September 30, December 31 of the corresponding tax period. To fill out the Calculation in Form 6-NDFL, information from tax registers for personal income tax is used.

The procedure for filling out the title page of form 6-NDFL

Filling out the Title Page, as a rule, does not raise any questions. Everything here is quite simple, without any special features. You will need to fill in the following lines:

1. Line “TIN” and “KPP”;

2. Line “Adjustment number”;

3. Line “Submission period (code)”;

4. Line “Tax period”;

5. Line “Submitted to the tax authority (code)”;

6. Line “At location (accounting) (code)”

7. Line “Tax agent”;

8. Line “Form of reorganization (liquidation) (code)”;

9. Line “TIN/KPP of the reorganized organization”;

10. Line “Code according to OKTMO”;

11. Line “Contact phone number”;

12. Line “On ___ pages with attached supporting documents or copies on ___ sheets”;

13. Line “I confirm the power of attorney and the completeness of the information specified in the calculation”;

14. Line “Signature_____ Date”;

15. Line “Name of the document confirming the authority of the representative.”

Almost all of these elements of the declaration are familiar and filling them out will not be difficult. Let's pay attention to just a few of them.

Filling out the Title Page of the 6-NDFL Report for the entire organization, without OP

If you are preparing the 6-NDFL calculation as a whole for an organization that does not have an OP, then everything is simple.

In the “TIN” and “KPP” line, you indicate the TIN and KPP of your organization.

In the Line “Submitted to the tax authority (code),” indicate the code of the Federal Tax Service with which your organization is registered.

In the “OKTMO Code” line, indicate the OKTMO code of your organization.

Filling out the Title Page of Report 6-NDFL for OP

When drawing up the OP Report, you will need to pay attention to filling out the following lines of the Declaration Title Page.

In the “TIN” and “KPP” line, you indicate the TIN of your organization and the KPP of your OP.

In the Line “Submitted to the tax authority (code),” indicate the code of the Federal Tax Service with which your OP is registered.

In the Line “At the location (accounting) (code)” you must indicate Code “220” “At the location of a separate division of the Russian organization.”

In the “Tax Agent” line, indicate the name of your organization.

In the “OKTMO Code” line, indicate the OKTMO code of your OP.

Filling out the Title Page of Report 6-NDFL for a closed OP

How to fill out the Cover Page of the Report on a closed OP depends on the moment you submit 6-NDFL - before the OP is deregistered with the Federal Tax Service or after.

If you submit a report before the OP is deregistered, then nothing changes when drawing up the report. You fill it out as a regular report on an OP and submit it to the Federal Tax Service at the place where this OP is registered.

If you submit a report after deregistration of the OP, then you will need to submit this report to the Federal Tax Service at the place of registration of your parent organization and when drawing up the report, pay attention to filling out the following lines of the Declaration Title Page.

In the “TIN” and “KPP” line, you indicate the TIN of your organization and the KPP of your closed OP.

In the Line “Submitted to the tax authority (code),” indicate the code of the Federal Tax Service where your parent organization is registered.

In the Line “At the location (accounting) (code)” you must indicate Code “213” “At the place of registration as the largest taxpayer” or “214” “At the location of the Russian organization that is not the largest taxpayer.”

In the “Tax Agent” line, indicate the name of your organization.

In the “OKTMO Code” line, indicate the OKTMO code of your closed OP.

The procedure for filling out Section 1 of form 6-NDFL

Section 1 of the calculation includes income, deductions and tax on them as a whole for the organization (OP) for a total of 1 quarter, half a year, 9 months, a year on a cumulative basis from the beginning of the year.

Section 1 can be divided into 2 blocks. Block 1 is lines 010-050 and Block 2 is lines 060-090. Block 1, namely lines 010-050, are filled out separately for each personal income tax rate (if there were payments taxed at different personal income tax rates). But Block - 2, namely lines 060-090, are filled out once, for the entire organization (OP), without detailing personal income tax rates.

Line 010 “Tax rate, %”

This line indicates the personal income tax rate.

Line 020 “Amount of accrued income”

This line reflects the amount of income received by individuals at the rate specified in “Line 010”, if their actual receipt falls on the corresponding reporting period for which the 6-NDFL calculation is made.

The most common mistake when filling out this line is the fact that many people use accounting data to fill out this line, but they need to focus on tax registers.

For example, income under PP is recognized in the period in which it is accrued, but income under civil and gas agreements is recognized in the period in which they are paid. Therefore, to correctly fill out “Line 020”, it is important to correctly determine the date of actual receipt of income. Below is a list of main incomes indicating the date of their actual receipt.

Accordingly, to fill out “Line 020” you need to focus not on the date of accrual of income, but on the date of its actual receipt, which does not always coincide.

Table 1

Line 025 “Including the amount of accrued income in the form of dividends”

In this line you need to indicate the amount of dividends that were paid in the current reporting period, taxed at the rate specified in “Line 010”. This amount is informationally highlighted as a separate line, but is included in the total amount of accrued income shown on “Line 020”.

Line 030 “Amount of tax deductions”

Here it is necessary to reflect all deductions that are presented to individuals for the reporting period for the income indicated in “Line 020”. These can be standard, property, social and investment tax deductions. Also, on “Line 030” you need to show amounts that reduce the tax base and non-taxable amounts for income exempt within certain limits. For example, 4,000.00 rub. from gifts received by employees.

Line 040 “Amount of calculated tax”

On “Line 040” you need to indicate the total amount of personal income tax, which was calculated from the income indicated in “Line 020” and at the rate indicated in “Line 010” for the corresponding reporting period.

Line 045 “Including the amount of calculated tax on income in the form of dividends”

For information, you need to indicate the amount of personal income tax that was accrued on the dividends paid specified in “Line 025” and at the rate specified in “Line 010” for the corresponding reporting period.

Line 050 “Amount of fixed advance payment”

This line is filled in only if there are foreign workers who work under a patent.

In this case, here you will need to indicate the total amount of fixed advance payments for personal income tax, by which you reduce the tax of all foreign workers working on a patent.

After you have filled out Block 1, namely lines 010-050 for all bets, you can start filling out Block 2, namely filling out lines 060-090.

Line 060 “Number of individuals who received income”

Here, indicate the total number of employees to whom you paid income during the corresponding reporting period.

Do not include employees who did not receive taxable income in this indicator. If during the reporting period the same person was admitted twice, i.e. was hired, then fired and then hired again, it must be indicated once.

Line 070 “Amount of tax withheld”

On “Line 070” you need to indicate the amount of tax withheld during the reporting period at the time of payment of income. The fundamental difference between the indicators of Lines 040 and 070 is that “Line 040” indicates the amount of personal income tax on income received but not paid, and “Line 070” indicates the amount of personal income tax on transferred income. Those. these indicators may take unequal values. For example, personal income tax, which is withheld from the salary for December in January, is not reflected in “Line 070” of the calculation of 6-NDFL for the year, but is included in “Line 070” of the calculation of 6-NDFL for the 1st quarter of the next year.

Line 080 “Amount of tax not withheld by the tax agent”

On this line you need to indicate the amount of personal income tax that has been calculated but not withheld. For example, if the income was paid in kind and no other payments were made. Those. These are the tax amounts for which you must submit Certificate 2-NDFL with sign “2”.

You do not need to show income that you will retain in subsequent reporting periods on this line. For example, “Line 080” of Report 6-NDFL for the 1st quarter does not indicate the amount of personal income tax from the salary for March, which will be withheld in the 2nd quarter.

Line 090 “Tax amount returned by the tax agent”

Here we indicate the total amount of tax returned to the individual by the tax agent.

The procedure for filling out Section 2 of form 6-NDFL

Section 2 of Form 6-NDFL directly provides information on income payments made to individuals for the corresponding reporting period, namely the dates of actual receipt of income, the date of tax withholding and the deadline for transferring the withheld tax.

Section 2 reflects transactions for the reporting period for which the 6-NDFL calculation is made. The report for the 1st quarter reflects payments for the period January-March.

The half-year report reflects payments for the period April-June.

The report for 9 months reflects payments for the period July-September. The annual report reflects payments for the period October-December.

At the same time, the guideline for including a specific payment in a particular reporting period is the deadline for transferring the withheld tax.

If this deadline has not yet arrived, then there is no need to include this payment in Section 2. For example, the salary for March was paid on March 31. The deadline for paying personal income tax for this payment is April 1. Despite the fact that the payment of income itself was made in the 1st quarter, this income will need to be reflected in Section 2 of Report 6-NDFL in the 2nd quarter, because The deadline for personal income tax transfer is the 2nd quarter.

For each payment of income in favor of individuals, you need to fill out a separate Block of lines 100-140. To do this, for each payment you need to determine:

1. “Date of actual receipt of income” - line 100;
2. “Date of tax withholding” - line 110;
3. “Tax payment deadline” - line 120;

Income for which all three dates coincide must be combined into one Block of lines 100-140.

Line 100 “Date of actual receipt of income”

Here you need to indicate the date of actual receipt of income reflected on “Line 130”. This is the date on which income is subject to inclusion in the personal income tax base.

Each type of income has its own date. The main types of income and the dates of their actual receipt are presented in column 2 and column 3 of Table 1, respectively.

Line 110 “Tax withholding date”

This reflects the date of tax withholding from the amount of income actually received, reflected on Line 130. As a rule, this date coincides with the date of payment of income, i.e. with the date of actual transfer of funds (payment from the cash register or receipt of income in kind) in favor of an individual. But there are exceptions (SEE column 4 of Table 1).

Line 120 “Tax payment deadline”

In “Line 120” you need to indicate the deadline for paying the withheld personal income tax on the income indicated on “Line 130”. As a rule, this is the next business day after income is paid. If this day falls on a holiday or weekend, the deadline for personal income tax payment is postponed to the next working day.

But there are incomes for which the deadline for transferring personal income tax falls on a date other than the next day. For example, personal income tax on vacation pay. The deadline for transferring personal income tax on such payments is the last day of the month in which these vacation pay payments were made.

More detailed information about the deadlines for transferring personal income tax for a specific type of income can be found in column 5 of Table 1.

Line 130 “Amount of income actually received”

In this line you need to indicate the amount of paid income (including personal income tax) received (to be included in the tax base for personal income tax) as of the date specified in “Line 100”.

Line 140 “Amount of tax withheld”

Here you need to indicate the amount of tax withheld from the income paid, indicated on “Line 130” as of the date indicated on “Line 110”.

The amount of “Line 140” may not coincide with the amount indicated on Line “070”. Firstly, due to the fact that Section 1 is filled in with a cumulative total from the beginning of the year, and Section 2 only for specific 3 months. Secondly, this amount may not be the same starting from the 1st quarter.

Let's consider this example. The salary payment was made on March 31, respectively, the tax withholding date falls on the 1st quarter, and therefore, according to line 070 of Section 1, we must reflect the personal income tax on this amount in the 1st quarter. But, since the deadline for paying this tax is April 1, then according to “Line 140” of Section 2 we will have to reflect this personal income tax amount in the 2nd quarter.

When it is not possible to withhold personal income tax, zeros must be entered in lines 110, 120 and 140. For example, this situation is possible when income is paid in kind, in the absence of other payments in favor of this person.

Also, zeros are entered on these lines even if there is no need to withhold tax. For example, when the amount of deductions exceeds the amount of income received.

From your employees' salaries, you withhold personal income tax or personal income tax - 13%, transfer it to the state, and give the remaining money to the employee. This is how it happens in life.

You hired an employee and agreed that you would give him 20 thousand rubles a month. The employment contract must indicate a salary of 22,990 rubles. This amount includes 13% personal income tax, which you will transfer to the state. Every month you pay 20 thousand rubles to the employee and 2,990 rubles to the tax office.

Elba will calculate taxes and contributions and generate reports for employees. Try 30 days free. For example, check the service on the monthly report of SZV-M.

What is 6-NDFL?

You must report for withheld and transferred personal income tax. For this purpose, they came up with two reports: 6-NDFL, which is submitted every quarter, and 2-NDFL, which the tax office expects only once a year.

In addition to employee salaries, personal income tax must be paid on other income that individuals receive from you:

• remuneration under civil law contracts,
• dividends,
• interest-free loans,
• gifts, the total value of which exceeds 4,000 rubles during the year.

If the physicist received income from you at least once during the year, you need to submit 6-NDFL.

In the report, indicate general data for all physical entities. persons who received income from you. There is no need to separate information for each person; there is another report for this - 2-NDFL.

Zero 6-NDFL

There is no zero 6-personal income tax. If you did not pay individuals, simply do not submit the report.

Deadlines for submitting 6-NDFL

6-NDFL should be submitted once a quarter:

• for the 1st quarter - until April 30
• for half a year - until July 31
• 9 months before October 31
• per year - until April 1 of the following year.

If you paid an individual for the first time only in the 2nd quarter, submit 6-NDFL for six months, 9 months and a year.

Anton is an individual entrepreneur and works alone. In June, he turned to a copywriter who wrote 5 articles for the site. Everything was formalized under a copyright contract. Anton paid 10,000 rubles to the copywriter and 1,495 rubles in personal income tax to the state. In July, Anton needs to submit 6-NDFL for six months, 9 months, and then report for the year.

How to fill out section 1 of the 6-NDFL report?

Line 020: indicate the income of individuals from January 1 to June 30 - before personal income tax was deducted from it. Salary from January to June, including salary for June, which you paid already in July. Vacation pay and sick leave benefits paid from January to June - it doesn’t matter for what period. Other income that the physicist received from January to June and from which you must withhold personal income tax.

Line 030 - the amount of deductions for income from line 020. For example, children's, property, social deductions.

Line 040 - the amount of personal income tax on income from line 020.

Lines 025 and 045 - fill out only if you paid dividends.

Line 050 - fill in if there are foreign workers with a patent.

Line 060 - the number of people whose income you reflected in 6-NDFL.

Line 070 is the amount of personal income tax that has been withheld since the beginning of the year. It may not coincide with the amount in line 040. For example, it is not possible to withhold personal income tax until the end of the year, or income was received in one quarter, and tax was withheld in another.

Line 080 is personal income tax, which you will not be able to withhold until the end of the year. For example, personal income tax on a gift worth more than 4,000 rubles to a person who does not receive cash income from you.

Line 090 - fill in if tax was returned to employees.

How to fill out section 2 of the 6-NDFL report?

Indicate only payments for the third quarter - from July 1 to September 30, separately for each month.

Line 100 - date of receipt of income:

• Salary is the last day of the month for which you pay it.
• Remuneration under a civil contract, vacation pay and sick pay - the day the income is paid.

Line 110 is the tax withholding date. Usually matches line 100. Exceptions:

• From advance - the day of payment of the final salary for the month.
• For material benefits, gifts worth more than 4,000 rubles - on the next salary day.
• For excess daily allowances - the nearest salary payment day for the month in which the advance report is approved.

Line 120 is the date when the tax must be paid. Determined according to Article 226 of the Tax Code. If this date is in the 4th quarter, do not include income in section 2, even if you have already shown it in section 1. For example, do not include in section 2 a salary for June that was paid in July.

Line 130 is the entire amount of income for the 2nd quarter, before personal income tax was withheld from it.

Line 140 - the amount of personal income tax withheld for the 2nd quarter.

In one block of lines 110-140, show income for which all three dates coincide: receipt of income, withholding and payment of tax. How to submit on paper or in electronic format - if you have no more than 25 employees only electronically - if you have more than 25 employees.

Where to submit 6-NDFL?

Submit a report to the tax office at the registration of an individual entrepreneur or the legal address of an LLC.

But for employees who are engaged in activities on UTII or a patent, report to the tax office at the address of work. This tax office may differ from the tax office at the registration address.

What will be the violation?

Failure to submit the report on time: a fine of 1,000 rubles for each month of delay, blocking of the bank account after 10 days. Provide false information: 500 rubles for each false document.

Will Elba help?

6-NDFL in Elbe consists of only two steps. On the first, you check payments to employees, and on the second, you send a report to the tax office.

But before that, add individuals to the “Employees” section and indicate their salary. The task “Submit the 6-NDFL report” appears in Elba at the beginning of each quarter in the “Current tasks” section.