All transfers in favor of employees within the framework of civil contracts are subject to personal income tax. A legal entity independently accrues and calculates taxes to the treasury. Previously, only one reporting form was generated for each individual, which was submitted to the Federal Tax Service at the end of the year. Form 6 of personal income tax was introduced to strengthen control over all relationships with the budget in terms of calculating personal income tax. If there are few questions when filling out the title and section 1, then the formation of indicators in section 2 of the calculation of 6 personal income tax still causes difficulties.

The declaration contains information about all individuals. persons to whom profits were accrued during the calendar year and must be presented at the place of business. In addition, it contains information about all charges and transfers to employee accounts, information about income tax and applied benefits for the reporting period. The main time is spent filling out section 2 of the quarterly form 6 of personal income tax, in which you should indicate the date and amount of receipt of income and withholding of income, the timing of calculation of personal income tax. Let us look at the main subtleties of the formation of section 2 using examples.

General information for completing section 2

The second section of the report groups information. If three conditions match, the data will be grouped in one block:

• Time of profit actually received by employees (column 100);
• the amount of accrued income subject to personal income tax for the date in cell 100;
• calculated income tax for a given date.

In order to avoid errors when filling out this section, it is necessary to first group all data on profits by the dates of their issuance and the time of transfer of personal income tax from this profit to the treasury.

The section should be filled out only according to the data of the reporting period. It is important to remember that if a partial payment of profit was made in one month, and the final payment in another, it should be reflected in part 2 of the declaration only in the month of final completion of the operation.

Field 100 of section 2 – number of actual receipt of profit:

• for earnings – the last date of the accrual month;
• for the final calculation, transfer of compensation, vacation or sick leave, profit in kind - the number of actual payments of this reporting period;
• for material benefits received from savings on interest when receiving credit resources - the last day of each month during the entire period of use.

These requirements are regulated in Tax Code Art. 223.

• Field 110 – the day when income tax on the profit reflected in cell 130 was withheld (Tax Code Art. 226, paragraph 4);
• field 120 – deadline for transferring income tax to the budget. For personal income tax on earnings, this is the day after the date of actual payment of profit. An exception for income tax accrued on vacation or sick leave. It should be credited to the treasury before the end of the calendar month of accrual. The norm is reflected in the Tax Code, Art. 226 clause 6. These deadlines must be observed, since if they are violated, the company will be subject to a fine;
• field 130 – the amount of profit accrued as of the date in cell 100 without deducting income;
• field 140 – income tax, which is accrued on the profits of employees from cell 130 in accordance with Tax Code Art. 226.

When transferring an advance payment or earnings ahead of schedule, income tax is withheld upon the first payments of profit. For this situation, the decoding of the fields will be as follows:

• 100 – the last day of the accrual month in which the profit was transferred;
• 110 – the date of transfer of the advance payment for the next month, when the right to charge tax begins;
• 120 is the next number after the day specified in the 110 field.

Additional lines of field blocks 100-140 must be filled out as many times as there were transfers for a specific number. If there are not enough fields on a section sheet, the next page is filled in.

The company paid a salary of 122,500.50 rubles. and vacation pay - 19,000 rubles. The procedure for filling out this section will be as follows:

Nuances of filling in when paying carryover income

In case of accrual of profit to individuals. persons in one period, and payments in another, it is necessary to reflect this income in the month of actual transfer. For example, earnings that were accrued in September and paid in October must be reflected in the second section of the annual report. This also applies to income tax on these amounts of income. Exceptions are only for vacation pay and accruals for temporary disability certificates (NC Article 226, paragraph 6).

The total amount of profit accruals will be included in section 1, in the declaration for the 3rd quarter (BS – 4 – 11 / 3058@).

Example:

• Earnings for June are listed on 5.07;
• Income tax to the budget – 6.07.

When generating 6 personal income taxes for the six months, only the accrued profit for the 06th month will go into cell 20. In calculations for the 1st-3rd quarter, in section 2 indicate:

• 100 – June 30;
• 110 – July 05;
• 120 – July 6 (the day following the payment day).
• Cells 130 and 140 must be filled in taking into account these indicators.

To reflect sick leave paid on July 5, a block of fields 100-140 of section 2NDFL for 9 months follows, it must be filled out as follows:

• 100 – 05.07;
• 110 – 05.07;
• 120 – 31.07;
• The amounts of sick leave and tax should be indicated in cells 130 and 140, respectively.

Situation: Impossible to withhold income tax

If a company gives a valuable gift to a person who is not an employee of the organization, it is not possible to withhold tax, and accordingly it is impossible to transfer the amount of personal income tax to the treasury. The procedure in this situation is as follows:

• Cell 100 of section 2 – the date when the gift was given;
• 110, 120 – 0;
• 130 – estimated value of the gift;
• 140 – Personal income tax is not filled in, you should enter 0.

The amount of personal income tax that is not possible to withhold must be reflected in cell 80 in section 1 of the report.

Let's consider the formation of 6 personal income taxes in relation to section 2 for the 1st quarter. The initial data is as follows:

• The company employs 5 people.
• official salary of 1 employee – 20,000 rubles;
• advance payment date – 27th day, in the amount of 40% of the basic salary;
• the date of transfer of the remaining part of the earnings is the 12th;
• earnings for December were transferred on January 12;
• final payment for March – April 12;
• 1 employee is provided with a deduction of 1,040 rubles;
• in February, 1 employee was on vacation, he was paid vacation pay on February 5 - 18,000 rubles. The amount of remaining earnings was 5,000 rubles.

Analytical accounting of data for the 1st quarter for section 1 is as follows:

Let's look at the analytics of 6 personal income tax when filling out section 2. To do this, remember that the data is generated in the period when the operations are completed (BS 3-11553@). In this example, profit for the 12th month will be reflected in the second section of the declaration for the 1st quarter, income for the 03rd month should be reflected in section 2 of Form 6 for the half year (BS 4-11/3058@).

Based on this analysis, you can correctly fill out all sections of the declaration for the 1st quarter.

Right to sign the declaration

Form 6 must be signed by the tax agent's manager. An internal document in an organization may define a list of persons responsible for generating data. This norm is enshrined in paragraph 2.2.ММВ-7-11/450@

Control ratios

Before sending the form to the fiscal authorities, you should carefully check the completion of personal income tax. The list of control ratios is defined in letter BS 4-11/3852 dated March 10, 2016. If an error is discovered after sending the calculation, you should submit an updated form until the tax office has carried out an in-house audit.

Conclusion

Correct reflection of data will help a business entity avoid penalties during a desk audit. Analytical accounting of accrued profit for individuals. persons, personal income tax, terms of accrual and transfer will help to generate indicators as quickly as possible.

From January 1, 2016, a new quarterly reporting form was introduced for tax agents: Calculation of the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL) (approved). Let's consider the procedure for filling out form 6-NDFL in specific situations.

What fundamentally distinguishes the new form from the usual 2-NDFL certificates is that it must be filled out in general for all individual taxpayers who received income from a tax agent (paragraph 6, clause 1, article 80 of the Tax Code of the Russian Federation).

Unfortunately, the procedure for filling out the Calculation in form 6-NDFL (Appendix No. 2 to the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@ (hereinafter referred to as the Procedure)) does not contain answers to all questions that may arise during its compilation. And despite the fact that the Federal Tax Service of Russia has already explained some of them in its letters (letters of the Federal Tax Service of Russia dated 03/02/2016 No. BS-4-11/3460@, dated 02/25/2016 No. BS-4-11/3058@, dated 12.02 .2016 No. BS-3-11/553@, dated December 28, 2015 No. BS-4-11/23129@), “white spots” still remain.

Let's see what features need to be taken into account when filling out the Calculation in Form 6-NDFL and what you should pay attention to when drawing it up in various situations.

Basis for filling out 6-NDFL

The calculation in form 6-NDFL, like 2-NDFL, is filled out on the basis of data contained in tax accounting registers (clause 1 of article 230 of the Tax Code of the Russian Federation; clause 1.1 of Section I of the Procedure).

You can also develop a special register (see sample below), not forgetting to approve its form as an annex to the accounting policy. Moreover, such a register must contain all the information necessary to fill out 6-NDFL (for the dates of accrual, transfer and withholding of personal income tax, see the reference table).

When to withhold and transfer personal income tax on different types of income.

Sample of filling out the tax accounting register

Important!
The absence of a tax register for personal income tax is the basis for holding a tax agent accountable under Article 120 of the Tax Code (clause 2 of the letter of the Federal Tax Service of Russia dated December 29, 2012 No. AS-4-2/22690).

Filling out Section 1 of form 6-NDFL

Section 1 of form 6-NDFL “Generalized indicators” can be divided into two blocks.

The first of them includes lines from 010 to 050. This block is filled out separately for each tax rate. That is, if the organization employs both resident and non-resident employees, lines 010 to 050 must be filled out twice: both at a rate of 13 percent and at a rate of 30 percent. The appropriate tax rate (13, 15, 30 or 35%) is indicated on line 010.

Line 020 reflects the total amount of income taxed at the tax rate indicated in line 010.

Line 030 indicates the total amount of tax deductions, not only standard, but also social, property, and professional. The same line takes into account the amounts of income that are not subject to personal income tax by virtue of Article 217 of the Tax Code.

Line 040 reflects the amount of calculated tax:

Amount of calculated personal income tax = (amount of accrued income (line 020) - amount of tax deductions (line 030)) x tax rate (line 010)

Line 050 indicates the amount of fixed advance payments accepted to reduce the amount of calculated tax from the beginning of the tax period.

Lines 040 and 045 indicate the amount of dividends and personal income tax calculated from this amount.

Lines 060 to 090 represent the second block of Section 1 and, regardless of the applicable tax rates, are filled out only once, on its first page (clause 3.2 of the Procedure).

Line 060 indicates the total number of individuals who received taxable income during the tax period. In case of dismissal and hiring of the same individual during the same tax period, the number of individuals is not adjusted (clause 3.3 of the Procedure). If one person receives income taxed at different tax rates, then in this case he is counted as one person.

When filling out the Calculation in form 6-NDFL for the first quarter, 5 people were declared on line 060. In May, 2 people quit, in June 3 people were hired, one of them being from among those who had previously quit. The number of individuals who received income, which must be reflected in form 6-NDFL for the six months on line 060, will be 6 people (5 - (2 - 1) + (3 - 1)). An employee who quits and returns is not taken into account in the movement.

On line 070 you need to indicate the total amount of tax withheld.

The amount of personal income tax that was calculated but not withheld for some reason is indicated on line 080.

Line 090 must reflect the amount of tax that was returned to taxpayers in accordance with Article 231 of the Tax Code.

Filling out Section 2 of form 6-NDFL

Unlike Section 1, which is filled out with a cumulative total from the beginning of the year, Section 2 of Form 6-NDFL “Dates and amounts of income actually received and withheld personal income tax” includes only those indicators that were produced over the last three months of the reporting period ( letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11/3058@).

To fill it out correctly, you must consider the following features:

• line 100 is filled out on the basis of Article 223 of the Tax Code (remember that from the new year, for both salaries and travel allowances, this is the last day of the month);
• line 110 is filled out taking into account the provisions of paragraph 4 of Article 226 and paragraph 7 of Article 226.1 of the Tax Code (the date indicated in this line depends on the type of income paid and must correspond to the day on which the calculated tax should be withheld (letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS -4-11/3058@));
• line 120 indicates the date in accordance with the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Tax Code, no later than which the amount of personal income tax must be transferred (letter of the Federal Tax Service of Russia dated January 20, 2016 No. BS-4-11/546@). That is, either the day following the day of payment of income to the taxpayer, or the last day of the month in which sick leave and vacation pay were paid, and in the case of payments for securities transactions, the earliest of the following dates:

1. end date of the relevant tax period;
2. the date of expiration of the latter according to the start date of the agreement, on the basis of which the tax agent pays income to the taxpayer in respect of which he is recognized as a tax agent;
3. date of payment of funds (transfer of securities).

The total amount of income (without subtracting the amount of personal income tax withheld) is reflected on line 130, and the amount of tax withheld from this income is shown on line 140.

If, for different types of income that have the same date of actual receipt, the tax payment deadlines differ, lines 100-140 must be filled in for each tax payment deadline separately.

Completing Section 2 in the case when income is accrued in one period and paid in another

As a general rule, the tax agent is obliged to transfer the tax amount no later than the day following the day the income is paid. An exception is made only for temporary disability benefits (including benefits for caring for a sick child) and vacation pay. Personal income tax withheld from these payments must be transferred no later than the last day of the month in which they were paid (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Therefore, if, for example, the salary for March 2016 is paid in April, accordingly, personal income tax will be withheld and transferred in April. In this regard, in Section 1, the amount of accrued income will be reflected in Form 6-NDFL for the first quarter, and in Section 2 this operation will be reflected only for direct payment of wages to employees, that is, in the Calculation in Form 6-NDFL for the first half of 2016 ( letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11/3058@).

Let's look at what dates should be indicated in this case when filling out 6-NDFL with an example.

1. Wages for March were paid to employees on April 5, and personal income tax was transferred on April 6. The operation is reflected in Section 1 of the Calculation in Form 6-NDFL for the 1st quarter, while the tax agent does not reflect the operation in Section 2 for the 1st quarter of 2016. This operation will be reflected when directly paying wages to employees, that is, in the Calculation in Form 6- Personal income tax for the first half of 2016 is as follows:

• line 100 indicates the date 03/31/2016;
• on line 110 - 04/05/2016;
• on line 120 - 04/06/2016;

2. Sick leave for March was paid on April 5. The operation in Section 2 of the Calculation Form 6-NDFL for the first half of 2016 will be reflected as follows:

• line 100 indicates 04/05/2016;
• on line 110 - 04/05/2016;
• on line 120 - 04/30/2016;
• on lines 130 and 140 - the corresponding total indicators.

Filling out 6-NDFL in case employees receive gifts and material assistance

Income not exceeding 4,000 rubles received by individuals during the tax period, for example in the form of gifts, material assistance (clause 28 of Article 217 of the Tax Code of the Russian Federation), is not subject to personal income tax. If a tax agent pays such income to its employees in an amount not exceeding the established standard, there is no obligation to calculate and withhold personal income tax. But this circumstance does not relieve him of the obligation to reflect these amounts not only in the tax register, but also in 6-NDFL. Considering that during the year a tax agent may repeatedly pay his employee income, which may be partially exempt from taxation, such accounting will help avoid errors when calculating the amount of tax.

In February 2016, the employee was provided with financial assistance in the amount of 2,000 rubles.

In May 2016, the same employee was again provided with financial assistance in the amount of 10,000 rubles.

When filling out the Calculation in form 6-NDFL for the first quarter, the paid financial assistance will be reflected:

• on line 020 - 2000 rubles;
• on line 030 - 2000 rub.

When filling out the Calculation in Form 6-NDFL for the six months, the specified payments will be reflected:

• on line 020 - 12,000 rubles. (2000 + 10,000);
• on line 030 - 4000 rub.

When giving gifts whose value exceeds 4,000 rubles, the following must be taken into account.

When income is paid to the taxpayer in kind (and a gift is considered such income), tax is withheld from any income paid to the taxpayer in cash. In this case, the withheld amount of tax cannot exceed 50 percent of the amount of income paid in cash (clause 4 of Article 226 of the Tax Code of the Russian Federation).

Given these kinds of restrictions, in practice it often happens that the accountant is not able to immediately withhold personal income tax from the value of the gift in full.

Therefore, this must be done at the next cash payment. If the tax amount is not withheld during the tax period (for example, in the event of dismissal of an employee), then in this case the tax agent, no later than March 1 of the year following the expired tax period, is obliged to notify the taxpayer and the tax authority about this in writing. at the place of its registration, indicating in the notification the amount of income from which tax was not withheld and the amount of tax not withheld.

After submitting such information, the organization’s responsibilities as a tax agent will end. The obligation to pay tax in this case will be transferred to the individual (clause 5 of Article 226, Article 228 of the Tax Code of the Russian Federation).

Sample of filling out Section 1 of form 6-NDFL

- Title page -

- Section 1 and Section 2 -

Let's consider 2 main options for filling out 6-NDFL: If your salary is issued in the month in which it was accrued. And in the case when the salary is issued next month.

Option 1 – salary is issued in the month in which it is calculated

Fantik LLC issues salaries 2 times a month - advance payment on the 14th and final payment on the last working day of the month.

IMPORTANT: We do NOT show the salary advance separately in Section 2! After all, on the day the advance was received, income in the form of salary is not considered received, and, therefore, personal income tax was not withheld from it (Letter of the Federal Tax Service of Russia dated April 29, 2018 No. BS-4-11/7893).

800,000 rubles (line 020) 18,000 rub. (line 030)

– 101,660 rub. = (RUB 800,000 – RUB 18,000) * 13%.

– 101,660 rub. Since we issue salaries in the same month when we accrue them, the values ​​of lines 040 and 070 must match. BUT under certain circumstances the amounts of the specified lines may differ, i.e. when income is paid, but personal income tax cannot be withheld.

For example, you gave an employee a gift worth more than 4,000 rubles, but in the future this employee was not paid income in cash.

The cost of the gift is, say, 5,200 rubles. Personal income tax on the taxable value of the gift = (5,200 rubles – 4,000 rubles) * 13% = 156 rubles. This amount must be written down on line 080. And the figure on line 070 will be less by 156 rubles. compared to line 040.

Works for the company 4 employees (line 060).

Now attention:

• Personal income tax must be withheld from employee income upon actual payment, i.e. in this case - on the last working day of the month upon FINAL payment (Clause 4 of Article 226 of the Tax Code of the Russian Federation)
• The calculated and withheld amount must be transferred no later than the day following the day the income is paid to the taxpayer (Clause 6 of Article 226 of the Tax Code of the Russian Federation). This procedure has been in effect since 2016.

APRIL: salary paid - 130,000 rubles. Withheld personal income tax - 16,510 rubles. = (RUB 130,000 - RUB 3,000) * 13%. The date of actual receipt of income is April 30, 2018, the date of personal income tax withholding is April 30, 2018, the personal income tax is listed on May 03, 2018 (the first working day after weekends and holidays).

MAY: salary paid - 130,000 rubles. Withheld personal income tax - 16,510 rubles. The date of actual receipt of income is May 31, 2018, the date of personal income tax withholding is May 31, 2018, the personal income tax is listed on June 01, 2018.

JUNE: salary paid - 130,000 rubles. Withheld personal income tax - 16,510 rubles. The date of actual receipt of income is June 30, 2018, the date of personal income tax withholding is July 2, 2018, the personal income tax listed is July 02, 2018.

NOTE: in fact, it may turn out that our day of tax withholding (line 110) turns out to be earlier than the day of its actual receipt (line 100). This is normal, there is no error in this. The indicators are reflected in accordance with the requirements of the Tax Code of the Russian Federation; the tax office itself gave an example of filling out Section 2 in this vein (Letter of the Federal Tax Service of Russia dated March 24, 2016 No. BS-4-11/5106).

Option 2 – salary is paid next month

For January-June, Fantik LLC paid salaries to its employees - 750,000 rubles (line 020). One of the employees is provided with a tax deduction for a child in the amount of 3,000 rubles. for each month, i.e. 18,000 rub. (line 030) for the half-year by which taxable income is reduced.

Amount of calculated personal income tax (line 040)– 95,160 rub. (RUB 750,000 – RUB 18,000) * 13%. This amount also includes personal income tax, calculated from the salary for June - 15,600 rubles. (salary 120,000 rubles * 13%).

Amount of withheld personal income tax (line 070)– 79,560 rub. (95,160 rub. – 15,600 rub.). Where did this amount come from? We have a half-year calculation, but we can reflect the withheld personal income tax only within the limits of salaries from January to May. Personal income tax from the June salary was withheld only in July, so it is not included here and will be reflected in the calculation for 9 months.

Works for the company 4 employees (line 060). The salary payment day is the “03rd” day of each month.

Now attention:

• The date of actual receipt by employees of income in the form of wages is the last day of the month for which they were accrued income (Clause 2 of Article 223 of the Tax Code of the Russian Federation).
• Personal income tax must be withheld from employee income upon actual payment, i.e. in this case, “03” of the month (Clause 4 of Article 226 of the Tax Code of the Russian Federation)
• The calculated and withheld personal income tax must be transferred no later than the day following the day the income is paid to the taxpayer, i.e. in this case, no later than the “04th” day of the month (Clause 6 of Article 226 of the Tax Code of the Russian Federation). This procedure has been in effect since 2016.

Salary for MARCH, paid in APRIL: 120,000 rub. Withheld personal income tax - 15,210 rubles. = (RUB 120,000 - RUB 3,000) * 13%. The date of actual receipt of income is March 31, 2018, the date of personal income tax withholding is April 03, 2018, the personal income tax is transferred is April 04, 2018.

APRIL: salary paid - 120,000 rubles. Withheld personal income tax - 15,210 rubles. The date of actual receipt of income is April 30, 2018, the date of personal income tax withholding is May 03, 2018, the personal income tax is transferred to May 04, 2018.

MAY: salary paid - 120,000 rubles. Withheld personal income tax - 15,210 rubles. The date of actual receipt of income is May 31, 2018, the date of personal income tax withholding is June 01, 2018, the personal income tax listed is June 04, 2018 (since the 2nd and 3rd are weekends).

JUNE: the salary for June paid in July will be reflected in the Calculation 6-NDFL for 9 months!

07/05/2017. Article topic:

Example of filling out form 6-NDFL
for the first half of 2017

No later than July 31, 2017, a 6-NDFL report for the six months must be submitted.
Filling out this calculation is more difficult than for 1 quarter. Since the indicators of sections 1 and 2 will not match.
In section 1 it is necessary to show information on an accrual basis from the beginning of the year, for January-June. And in section 2 - for April, May and June. Form 6-NDFL consists of:

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

Zero calculation according to Form 6-NDFL: there were no payments

There are situations when during the reporting period the employer did not accrue or pay anything to individuals. Accordingly, he did not withhold tax on the income of individuals. This means that it is not necessary to submit calculations using Form 6-NDFL. After all, the employer is not recognized as a tax agent. However, on its own initiative, a company or employer can submit to the inspectorate a zero calculation of 6-NDFL. The inspectors will accept it (clause 2 of Article 230 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984, dated March 23, 2016 No. BS-4-11/4901 and dated May 4, 2016 No. BS-4-11/7928). If you decide to send zero reporting for the six months or 6-personal income tax for the 2nd quarter, then fill it out like this. Designate the number of individuals as 0. And in section 2 on lines 100–120, enter any date in the range from January 1 to June 30, for example, 06/01/2017.
Or complete three blocks of lines 100–120. And put in them:

• 30.04.2017;
• 31.05.2017;
• 30.06.2017.

The program will issue a warning, but the report will pass format and logical control and be sent. If payments appear in the 3rd quarter, submit the usual 9-month report. Include both section 1 and section 2. And then submit 6-NDFL for the year. But if there are no payments in the fourth quarter, fill out only section 1 in the annual report. A similar situation. The employer did not pay employees and other individuals during the reporting period. but accrued income. In this case, it is necessary to submit Form 6-NDFL.

Errors in 6-NDFL calculations

Which part of the report was wrong?	What they did wrong	How to do it right
Line 070	They included tax on carryover wages in line 070, although they withheld it only in the next quarter.	Personal income tax from the carryover salary, which was withheld in the next quarter, is not included in line 070.
Line 060	Employees who work under employment and civil law contracts are counted twice.	If during the year a person worked under two contracts - both labor and civil law, in line 060 he is counted as one individual.+
Line 080	They confused a tax that was not withheld in the reporting period with a tax that cannot be withheld. As a result, they included in line 080 the tax on the carryover salary, which was withheld in the next quarter.	In line 080, the tax is indicated only if the company cannot withhold it throughout the year. For example, from income in kind or from material benefits.
Line 100		The date for line 100 is determined according to the Tax Code. For example, the date of actual receipt of income for a salary is the last day of the month for which it is accrued. This means that for the salary for January, in line 100 we indicate 01/31/2017.
	Filled out with a cumulative total from the beginning of the year.	The section is completed only for the reporting quarter. For example, in 6-NDFL for 2016, in section 2 it was necessary to reflect only data for the fourth quarter.
	Different types of income were shown separately, even if they all had the same dates.	There is no point in dividing income by type. You can include in one block all income for which the dates for lines 100–120 coincide. For example, monthly bonuses that the company issues on the same day as salary.

Example of filling out 6-NDFL: carryover salary

In order to correctly reflect the salary in 6-NDFL for the 2nd quarter of 2017 (filling example below), 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 period, then it is reflected in the period in which it is completed. The moment of completion of the operation 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 of 6-NDFL for the half-year of 2017, reflect the June salary, which was paid in July, only in section 1. In line 020, you need to write down the accrued income, and in line 040, the calculated tax. But there is no need to indicate the withheld tax on line 070. The tax that you withhold in July from the June salary is reflected on line 070 of section 1 of the calculation for 9 months. Do not show your June salary in section 2 of your semi-annual report. It will be included in the report for 9 months.

The March salary must be reflected in 6-NDFL for the 2nd quarter of 2017, if the company paid it to employees in April.

Example:

“The company pays salaries to employees on the 10th of every month. For June, employees received money on July 10, 2017. The total salary is 160,000 rubles, personal income tax is 20,800 rubles. The accountant will reflect in 6-NDFL for the 2nd quarter of 2017 only accrued income and calculated tax on lines 020 and 040, as in the example below.”

Example of filling out 6-NDFL for half a year (2nd quarter)

Example for 6-personal income tax for the 2nd quarter: vacation pay

Vacation pay is subject to personal income tax, so these payments must be reflected in 6-personal income tax for the 2nd quarter of 2017 (filling example below). Section 1 will include all vacation pay issued from January to June inclusive, and section 2 – only for April-June. 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, a separate block should be filled out 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 June 2017, the company paid vacation pay to two employees: Ivanov and Petrov. Ivanov received the money on June 2. The accrued amount of vacation pay is 15,000 rubles, personal income tax is 1950 rubles. Petrov received the money on June 9. The amount of vacation pay is 12,000 rubles, personal income tax is 1,560 rubles. For an example of filling out 6-NDFL for the 2nd quarter of 2017 with vacation pay, see below.”

Example of filling out 6 personal income taxes for the 2nd quarter (half year) of 2017

Example of filling out the 6-NDFL calculation for the 2nd quarter of 2017: 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. One-time bonuses for anniversaries or holidays should be reflected separately from salary. Since income is recognized on different days. For salary, this is the last day of the month for which it is accrued. For bonuses - the day they are issued (Article 223 of the Tax Code of the Russian Federation). A similar rule applies to quarterly, semi-annual and annual bonuses. If employees receive bonuses monthly and this money is part of their remuneration, then such bonuses must be shown in Section 2 along with their salary. Since the date of recognition of income for these payments is the same - the last day of the month for which they were accrued.

Example:

“On June 5, the company paid employees bonuses for May. The total amount of payments is 80,000 rubles. Personal income tax – 10,400 rubles. On the same day, one of the employees was given an anniversary bonus - 5,000 rubles. Personal income tax on payment - 650 rubles. An example of how bonuses are reflected in 6-NDFL for the 2nd quarter of 2017 is shown in the figure below.”

Tax agents are required to submit the 6-NDFL report to the Federal Tax Service. The first section of 6-NDFL shows summary results for the payment of income and the accrual of personal income tax. The second section has its own nuances related to the calendar deadlines for receiving and taxing income. Let's consider them.

How to correctly fill out section 2 in 6-NDFL: filling procedure and nuances

As already noted, the 6-NDFL report is submitted by companies and individual entrepreneurs recognized as tax agents.

Tax agent status is acquired by firms and individual entrepreneurs who have paid income to one person at least once a year, from which personal income tax is required to be withheld.

A distinctive feature of the second section: the data in it is necessarily grouped into five lines with codes 100, 110, 120, 130, 140. In each such group, three elements (codes 100, 110 and 120) contain calendar dates, and the remaining two (codes 130 and 140) - amounts in rubles and kopecks (income and tax withheld from it).

Of fundamental importance is the need to enter calendar dates in lines 100, 110, 120 exactly as they are defined by the Tax Code of the Russian Federation.

A simple example: the Tax Code of the Russian Federation considers the last day of the paid month to be the date for actual receipt of wages, although in reality people usually receive this money from the employer’s cash desk in the early days of the next month.

From the correct determination of dates with codes 100, 110 and 120, the correct calculation of amounts with codes 130 and 140 for one group of indicators in the second section follows.

In one group, you need to sum up incomes that have dates that match the wording of the Tax Code (clauses 4.1, 4.2 of the Procedure for filling out 6-NDFL):

• date, art. 223 of the Tax Code, defined as the date of receipt of a specific type of income;
• the date specified by the Tax Code of the Russian Federation for withholding personal income tax from this income;
• deadline for transferring personal income tax, the withholding of which is reflected in line 110.

In the field with code 130, we reflect income with matching (based on the settings of the Tax Code of the Russian Federation) dates in fields 100–120. The tax withheld from this income is entered in field with code 140. Income with the same date of receipt, but different deadlines for paying tax to the treasury, is reflected in different groups of fields 100–140.

But the personal income tax rate is not significant for combining income into one group of fields 100–140 (clause 1 of the Letter of the Federal Tax Service of the Russian Federation No. BS-4–11/7663 dated April 27, 2016). It is important to note that not all income groups of the reporting quarter need to be reflected in section 2.

For example, if income was received in the reporting quarter, and personal income tax is required to be paid according to the norms of the Tax Code of the Russian Federation in the next quarter, such income and personal income tax on it must be included in the second section 6-NDFL of the next quarter (explanation in clause 3 of Letter of the Federal Tax Service No. BS-4– 11/7663 dated 04/27/2016).

Video: nuances of reflecting salaries and bonuses in 2-NDFL and 6-NDFL

How to correctly calculate the amounts in line 100

To correctly fill out line 100, you must take into account that this line reflects the date recognized by the articles of the Tax Code of the Russian Federation as the day of actual receipt of income. Art. 223 of the Tax Code of the Russian Federation indicates that this does not have to be the day the employee receives money from the cash register or the day when the amount is transferred to the card.

Let's see in what cases these dates coincide. This:

• payment of vacation pay;
• payment for days of temporary disability;
• providing financial assistance.

The Tax Code of the Russian Federation interprets the actual day of receiving a monthly salary somewhat differently. Here, the day of receipt is considered (regardless of the actual date of payment) the last day of the month worked. The same day should appear on line 100.

If an employee is dismissed before the end of the month, the employer is obliged to fully accrue all amounts due to him on the day of dismissal. This day, according to tax authorities, must be indicated in line 100.

What date should I indicate in line 110 of 6-NDFL?

We fill out line 110 of the second section in accordance with the instructions in paragraph 4 of Art. 226 Tax Code of the Russian Federation. This clause establishes that personal income tax is withheld simultaneously with the payment of income. Therefore, for the basic salary, line 100 and line 110 must match, which is confirmed by the letter of the Federal Tax Service No. BS-4–11/3058@ dated 02/25/2016.

The dates from columns 110 and 100 will not coincide, for example, if an employee was paid for sick days at the end of the month, but paid at the beginning of the next month. In this case, field 110 should contain the date of actual payment of funds.

If you doubt the correctness of your calculations, check with the tax inspector about the controversial issues

How to fill out line 120 in form 6-NDFL

In field 120, you must indicate exactly the deadline established by the Tax Code of the Russian Federation for paying tax to the treasury, even if personal income tax has already been paid ahead of schedule. If the payment deadline is a non-working day, the date of the nearest working day must be entered in field 120.

The Federal Tax Service of the Russian Federation in Letter No. BS-4–11/546@ dated January 20, 2016 clarifies that here you need to strictly focus on clause 6 of Art. 226 Tax Code of the Russian Federation. In line 120 for the salary you need to indicate the date following the day of its actual payment.

Tax on vacation pay or sick leave payment The Tax Code of the Russian Federation allows payments to be transferred on the last day of the month, even if these amounts were actually paid to the employee at the beginning of the month.

For transactions with securities, enter the date one month after the earliest of the following dates:

• the end of the relevant tax period;
• expiration of the last contract for payment of income;
• payment of funds or transfer of securities.

What data to enter in line 130

In this line we enter the total amount of income, which corresponds to the date of receipt entered in line 100. It is important that we indicate the income exactly in the amount in which it was accrued, without decreasing by:

• tax deductions (Letter of the Federal Tax Service dated June 20, 2016 N BS-4–11/10956@);
• personal income tax withheld from this income.

How to fill out line 140 in 6-NDFL

In this line we write down the total amount of personal income tax withheld from the amount of income indicated in line 130.

Let us remind you that personal income tax should not be reflected in line 140 if:

• income has not yet been paid in fact (letter of the Federal Tax Service dated February 12, 2016 No. BS-3–11/553@);
• personal income tax amounts that the agent was unable to withhold, for example, personal income tax from a one-time payment of income to an individual in kind.

Features of reflecting dividends in section 2 of the 6-NDFL declaration

The company paying the dividends is required to withhold personal income tax from dividends. In relation to persons who have received income from business, it performs the functions of a tax agent who is obliged to calculate, withhold and pay personal income tax to the treasury (Articles 226, 226.1 of the Tax Code of the Russian Federation).

The tax is calculated at a rate depending on the status of the recipient (Article 224 of the Tax Code of the Russian Federation): for residents it is 13%, otherwise the rate will be 15%.

Russian resident status is obtained by a person who has been in the country for a certain period of time. To be recognized as a resident, there must be 183 or more such days within 12 months (not necessarily consecutive). Staying abroad of the Russian Federation for a valid reason (treatment, training, military service by a Russian citizen) should not be taken into account in the calculation of days of absence (Article 207 of the Tax Code of the Russian Federation).

The date of actual receipt (line 100) is the day of actual payment of dividends. This is the date of issue from the cash register or transfer from the company’s current account to the account of an individual (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). The same day will be the tax withholding day, so the same dates must be entered in lines 100 and 110.

The personal income tax transfer date (line 120) is entered no later than the first working day after the payment of dividends (paragraph 1, clause 6, article 226 of the Tax Code of the Russian Federation) for an LLC or no later than one month from the date of actual payment (clause 9, article 226.1 of the Tax Code of the Russian Federation) for JSC.

Dividends are recognized as a citizen’s income, therefore, personal income tax must be withheld from them and paid to the budget

How to check the correctness of filling out section 2 of the declaration: control ratios

Specialists of the Federal Tax Service of the Russian Federation, when checking the reporting of tax agents, use special control ratios for form 6-NDFL (Letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service dated March 10, 2016 No. BS-4–11/3852@). At the same time, most of the above ratios relate to controlling the order of filling out section 1.

To check section 2, you can use only one recommended ratio: the date in line 120 should not be less than the date in line 110. We can carry out such control ourselves.

Federal Tax Service inspectors also compare the dates in line 120 with the date of personal income tax transfer reflected in the CRSB (budget settlement card).

KRSB is an information resource maintained by the Federal Tax Service for each taxpayer. Such cards are opened for each tax payable by the taxpayer.

The inspector may suspect you of violating the law if the data from line 120 does not match the data of the CRSB.

If the tax agent indicated an incorrect value in line 120 in 6-NDFL, the inspector may suspect that the fact of non-transfer of personal income tax to the budget was hidden. Therefore, if you find an incorrect date in line 120 in your 6-NDFL report, be sure to fill out and send an updated calculation indicating the correct dates. Independent correction of errors in reporting releases the taxpayer from liability.

If errors are discovered by the Federal Tax Service, a fine of 500 rubles will be imposed on the tax agent for each document containing at least one error (Article 126.1 of the Tax Code of the Russian Federation).

Video: what you need to submit to report for the half-year according to 6-NDFL

An example of filling out section 2 of form 6-NDFL

The example below will help you understand all the nuances of filling out the second section of 6-NDFL.

At the beginning of the fourth quarter of 2017, Delta LLC had 8 employees. Employees are paid monthly according to the salary established in their employment contracts. The director's salary is 50,000 rubles, the chief accountant's salary is 40,000 rubles. As of October 1st, Delta LLC had a staff of 5 managers with a salary of 30,000 rubles and a cleaner whose salary was 10,000 rubles.

Cleaning lady S.I. Yahowa has one child. Cumulative salary amount for S.I. Yakhova did not reach 350,000 rubles in 2017, so she has the right to a tax deduction of 1,400 rubles per month until the end of 2017.

The monthly salary payment deadline at Delta LLC is set on the 6th of the next month.

Table: salary calculation for Delta LLC for September-December 2017

FULL NAME.	Job title	Salary	Accrued by month				Personal income tax
			9	10	11	12	9	10	11	12
Semenov I.A.	director	50 000	50 000	50 000	50 000	50 000	6 500	6 500	6 500	6 500
Vasilyeva T.V.	Chief Accountant	40 000	40 000	40 000	40 000	40 000	5 200	5 200	5 200	5 200
Dmitriev V.V.	manager	30 000	22 857	30 000	30 000	30 000	2 971	3 900	3 900	3 900
Lazareva A.I.	manager	30 000	30 000	30 000	30 000	30 000	3 900	3 900	3 900	3 900
Ulyanova V.P.	manager	30 000	30 000	30 000	30 000	30 000	3 900	3 900	3 900	3 900
Trepov A.R.	manager	30 000	30 000	30 000	30 000	30 000	3 900	3 900	3 900	3 900
Vlasov I.I.	manager	30 000	30 000		0	0	3 900	0	0	0
Yakhova S.I.	cleaning woman	10 000	10 000	10 000	10 000	10 000	1 118	1 118	1 118	1 118
TOTAL:			242 857	220 000	220 000	220 000	31 389	28 418	28 418	28 418

Manager V.V. Dmitriev was absent from work due to illness for 5 working days from September 25 to 29. He went to work on Monday, October 2, handed in a certificate of incapacity for work, according to which on the same day the accountant accrued benefits in the amount of 100% of average earnings (Dmitriev’s insurance experience is 10 years) in the amount of 7,142 rubles. And also Dmitriev was paid a salary in the amount of 22,856 rubles for the days worked in September. Payment for the certificate of incapacity for work was issued to Dmitriev along with his salary on 10/06/2017.

Manager I.I. Vlasov was dismissed on October 10 of his own free will. He worked 7 working days in October and on the day of dismissal he received a full payment in the amount of 9,545 rubles from the cash desk of Delta LLC.

Table: preparation of data from Delta LLC for section 2 of form 6-NDFL

Income basis	Paid period	Date of payment according to the Tax Code of the Russian Federation	Personal income tax withholding date	Date of actual payment	Deadline date for personal income tax transfer	Amount of income, rub.	Personal income tax, rub
		(page 100)	(page 110)		(page 120)	(page 130)	(page 140)
salary	September 2017	29.09.2017	29.09.2017	06.10.2017	09.10.2017	250 000	31 389
salary	October 2017	31.10.2017	31.10.2017	06.11.2017	07.11.2017	220 000	28 418
salary	November 2017	30.11.2017	30.11.2017	06.12.2017	07.12.2017	220 000	28 418
salary	December 2017	29.12.2017	29.12.2017	09.01.2018	10.01.2018
certificate of incapacity for work V.V. Dmitrieva	September 25–29	02.10.2017	02.10.2017	06.10.2017	07.10.2017	7 142	928
full payment upon dismissal of I.I. Vlasova	October 01–10 (7 working days)	10.10.2017	10.10.2017	10.10.2017	11.10.2017	9 545	1 241
Total in section 2 for the fourth quarter:						706 687	90 394

Let's show an example of filling out the second section of 6-NDFL for Delta LLC. Let us remind you that, based on the rules for filling out section 2, the date on page 120 is of decisive importance. Therefore, the example given reflects the accrual and withholding of personal income tax on payments to employees of Delta LLC for September 2017, since payment to the personal income tax treasury for September salaries is required in October, i.e. in the 4th quarter. For the same reason, our example of section 2 does not include data on the salary of Delta LLC for December 2017. Personal income tax on this salary must be transferred in January 2018, therefore the group of lines 100–140 for the December salary will be included in the report of Delta LLC for the first quarter of 2018.

Delta LLC filled out section 2 in form 6-NDFL for the fourth quarter of 2017

Filling out form 6-NDFL reflects the results of the work of the tax agent on personal income tax for a specific quarter or year. Knowing all the features of drawing up a declaration, you can easily draw up the second section of 6-NDFL, take into account the nuances of filling out specific lines of the report and avoid penalties.