Recently, the legislator introduced the 6-NDFL certificate. For more than a year, the need to submit it has been provided for tax agents. In this article, we will try to disclose the most necessary information for taxable subjects regarding this form, which will help you correctly fill it out and submit it on time.

This form was developed specifically for tax agents to control the amount of taxes they calculate. Who are tax agents will be explained in the next paragraph.

Who needs to submit reports in the form 6-NDFL?

As already mentioned, the subjects of tax control in this case are tax agents. Who are they? First, these are organizations and entrepreneurs registered in Russia. In addition, these are Russian notaries in private practice, as well as lawyers who have their own law offices. Finally, tax agents are foreign separate subdivisions located on the territory of Russia.

However, not all entities listed above fall under the category of tax agents. Only those of them who have employees and pay them wages are required to submit Form 6-NDFL.

In what form is the 6-NDFL certificate submitted?

The development of technologies has not bypassed the provision of reporting. By general rule the form must be submitted electronically. There is, however, the possibility of deviating from this rule if the company employs up to 25 people. Such organizations have the opportunity to submit reports in paper form.

What are the reporting deadlines for the 6-NDFL certificate?

Reporting in the form of a 6-NDFL certificate is submitted quarterly. It must be submitted by the last day of the month following the reporting period. However, there is an exception here if the last such day is a non-working day. Then the deadline will be the first working day following the non-working day.

What are the deadlines for delivery in the new year?

For the fourth quarter of 2016 - the third of April 2017

For the first quarter of 2017 - the second of May 2017

For the second quarter of 2017 - the thirty-first of July 2017

For the third quarter of 2017 - the thirty-first of October 2017

Help 6-NDFL: what is the responsibility for violation of deadlines?

It seems that there is no need to say once again that such a serious type of documentation as tax reporting must be submitted on time. For the delay in submitting the 6-NDFL form, a fine in the amount of a thousand rubles for each month is provided. Moreover, if false information is also found in the reporting, a fine and 500 rubles are also threatened for each document that contains incorrect information.

How to fill out the form 6-NDFL?

The procedure for filling out the certificate is quite simple. The form consists of several parts: first, a title page is required; then you need to fill out two more sections - the first with generalized indicators, and the second with the amount and date of income and personal income tax withheld.

We draw your attention to some subtleties of filling out the certificate. So, blue, purple or black ink should be used for filling; if the cells are not filled, dashes must be put in them. If a computer is used to fill out the form, it is not necessary to put dashes, but you need to pay attention to the font used - Courier New (16-18). Also, two-sided printing of the Calculation is not applied if the form is filled out in paper form.

Form 6-NDFL contains summary information on the tax paid on the income of employees, and is submitted quarterly. It reflects the amount of income, as well as the calculated and paid amounts of tax on them.

The calculation of 6-NDFL is submitted by all tax agents. The deadline for submission for the year is April 1st. However, this year it falls on a weekend, so you need to submit a calculation for 2017 until April 2, 2018.

Usually, the calculation is submitted by tax agents to "their" IFTS, that is, at the place of registration of the company or at the place of registration of the individual entrepreneur. But there are separate rules for certain cases.

Separate divisions

A legal entity that has separate subdivisions submits a calculation at the place of registration of each of them. The form includes income and personal income tax of employees of this unit.

If two separate divisions are registered in one IFTS, but they have different OKTMO codes (refer to different municipalities), then 6-personal income tax is submitted separately for each of them. If the situation is reversed, that is, two separate divisions with one OKTMO are registered with different IFTS, then a legal entity can register with one of the inspections and report on 6-NDFL to it for both divisions.

It happens that the employee has worked in different branches within one tax period. If at the same time they have different OKTMOs, then several forms will have to be submitted.

On the title page of 6-NDFL, if there are divisions, it is necessary to indicate:

• TIN of the parent organization;
• checkpoint separate subdivision;
• OKTMO of the municipality on whose territory the place of work of employees is located (indicate it in the payment order).

Change of address

If during the tax period the company "moved" to another IFTS, then at the new place of registration two forms 6-personal income tax must be submitted:

• the first - for the period of stay at the previous address, indicating the old OKTMO;
• the second - for the period of stay at the new address, indicating the new OKTMO.

The checkpoint in both forms indicates the one assigned to the new IFTS.

New form 6-NDFL

On January 18, 2018, the Federal Tax Service by its order No. ММВ-7-11 / [email protected] approved a new form 6-NDFL, but it will enter into force only since March 26, 2018. For now, you need to report in the old form, approved by order of the Federal Tax Service of October 14, 2015 No. ММВ-7-11 / [email protected]

However, for the next quarter, in any case, you will have to submit a new form, so let's look at what has changed in it.

Innovations mainly concern reorganized legal entities . From January 1 of the current year, if the company fails to file 6-NDFL before the reorganization, this must be done by its successor. In this regard, the changes in the form and the procedure for filling it out are as follows:

1. 1. Appeared fields for details of the assignee on the title page:
      • field for specifying forms of reorganization, in which you need to put the appropriate code:
        • 1 - transformation,
        • 2 - merge,
        • 3 - separation,
        • 5 - connection,
        • 6 - separation with simultaneous connection,
        • 0 - liquidation;
      • field for specifying TIN/KPP of the reorganized company(the rest put a dash).
   2. Introduced assignee codes, which must be indicated in the field "at the location (accounting)":
      • 216 - for successors who are the largest taxpayers;
      • 215 - for everyone else.
   3. In the field to confirm the reliability and completeness of the information, an indication of the assignee of the tax agent (code "1") appeared.
   4. When submitting the form by the assignee in the field " tax agent» you must indicate the name of the reorganized organization or its separate division.

Besides, small changes will affect all tax agents, namely:

• in the field "at the location (accounting)" taxpayers who are not among the large ones, instead of the code "212" must indicate code "214";
• to confirm the authority of a trustee, you will need to specify document details, in not only its name.

Sanctions for violations

For violations of the deadline and form of filing 6-NDFL, tax and administrative liability is provided. All sanctions are summarized in the following table.

Table 1. Possible sanctions for violation of the procedure and deadline for filing 6-NDFL

Violation	Sanction	Regulatory norm
Form not submitted	1 thousand rubles for each month (full and incomplete)	clause 1.2 of Art. 126 Tax Code of the Russian Federation
The calculation was not received by the IFTS within 10 days after the deadline for submission	Current account blocking	clause 3.2 of Art. 76 Tax Code of the Russian Federation
Calculation error (if detected by the tax authority before the agent corrected it)	500 rubles	Art. 126.1 of the Tax Code of the Russian Federation
Non-compliance with the form (submission on paper instead of sending by TCS) *	200 rubles	Art. 119.1 of the Tax Code of the Russian Federation
Violation of the deadline	300-500 rubles per official	Part 1 Art. 15.6 Administrative Code of the Russian Federation

*Note. Tax agents submitting a calculation in respect of 25 or more insured persons must submit it in electronic form via the TCS. Everyone else can choose the form of their choice.

TO administrative responsibility company officials are involved. For example, a fine for late submission of 6-personal income tax will be imposed on the chief accountant if in his job description indicated that he is responsible for the timely filing of reports.

How to fill out 6-personal income tax

The form consists of a title page and two sections. The title indicates the name of the tax agent, its main details, as well as data on the tax authority. Sections 1 and 2 indicate information about all the income of individuals from which personal income tax is charged. This includes not only employees, but also persons with whom civil law contracts have been concluded, if personal income tax is charged on payments on them. But income that is not taxed (for example, child benefits) is not reflected in the form.

Title page

The following image shows an example of filling out the informative part of the title page of the 6-NDFL form (the old form for the report for 2017).

An example of filling out 6-NDFL

If the calculation will be submitted after March 26, 2018 and will apply new form, you should take into account the features that we talked about at the beginning of the article. Here is what the top of the title page looks like in the updated 6-personal income tax:

Title page fragment new form 6-personal income tax

Filling out the title page 6-NDFL usually doesn't raise questions. About how to fill out the TIN, checkpoint and OKTMO in the presence of separate divisions, we described above. Accordingly, in the absence of branches, their own codes are prescribed. The rest of the fields are filled in like this:

1. « Correction number"- during the initial delivery, "000" is indicated, otherwise the serial number of the declaration is "001", "002" and so on.
2. « Submission period” - for the form for the year, this is the code “34”.
3. « Taxable period» - 2017.
4. « Tax authority code» consists of two values:
   • the first two digits are the region code;
   • the last two digits are the number of the tax office.
5. The code " by location (registration)" is taken from the appendix to the Order, which approved the form. Organizations registered at the place of registration put "212" in the old form, and "214" in the new one.

Section 1

In this section, information is indicated on an accrual basis for the entire reporting period. It is filled in the same way both in the new and in the old form - this section has not been changed. The line-by-line filling of section 1 of the 6-NDFL form is presented in the following table.

Table 2. Filling in the lines of section 1 of the 6-NDFL form

Line	What is indicated
010	personal income tax rate
020	Total income of all persons since the beginning of the period (year)
025	Income in the form of dividends
030	Income deductions from line 020
040	Total calculated personal income tax
045	Personal income tax on dividends (included in line 040)
050	The amount of the advance payment paid by the migrant with a patent
060	Number of persons for whom the form is submitted
070	The amount of personal income tax withheld for the entire period
080	The amount of tax that the agent was unable to withhold (for example, on income in kind). Not subject to personal income tax, which will be withheld in the next period
090	The amount of personal income tax that was returned to the payer

Attention! If income was subject to personal income tax at different rates, you need to fill in several blocks of lines 010-050 and indicate in each of them information at one rate. At the same time, in lines 060-090, the indicators are reflected in the total amount.

Section 2

Section 2 contains information only for the last 3 months of the reporting period. That is, in section 2 of the 6-NDFL form for 2017, you need to indicate data for the last quarter of this year.

There are 5 fields in the section that reflect such information:

• on line 100 - the date of receipt of income;
• on line 110 - the date of withholding personal income tax from this income;
• on line 120 - the date of tax transfer to the budget.
• on line 130 - the amount of income received;
• on line 140 - the amount of personal income tax withheld.

The main difficulties in filling out section 2 are determination of dates of receipt of income And transfers of personal income tax. They are different for different types income. In order not to get confused, we recommend that you check the following table.

Not in the table column with tax withholding date, since most often it coincides with the date of receipt of income. Exceptions to this rule are below the table.

Table 3. Determination of dates for 6-NDFL

Dretreat	date of receiving	Deadline for VAT payment
Salary. Bonus (as part of salary)	The last day of the month for which the salary or bonus for the month included in the salary was calculated	Not later than the day following the day of payment of the bonus or salary at the final settlement.
(annual, quarterly, in connection with any event)	Award day
Holiday pay, sick pay	Payment day	Not later than the last day of the month in which vacation pay or temporary disability benefits were paid
Dismissal payments (salary, compensation for unused vacation)	Last day of work
Dividends	Payment day
		For LLC - no later than the day following the day of payment. For JSC - no later than one month from the earliest of the following dates: the end of the relevant tax period, payment date Money, contract expiration date
financial aid	Payment day	Not later than the day following the day of payment
Gifts in kind	Day of payment (transfer) of a gift	No later than the day following the date of issue of the gift

*Explanation. Personal income tax is not withheld from the advance - it will be withheld from the salary for the second part of the month. However, it happens that the advance is paid on the last day of the month. In this case, it is recognized as wages for the month, and personal income tax is withheld as wages.

Date of receipt of income and withholding of personal income tax do not match in cases:

1. Upon payment per diem in excess of the established standards. The tax withholding day is considered to be the next day of payment of wages in the month in which the advance report is approved.
2. Upon receipt material gain- expensive gifts, other income. The tax withholding day is the next payday.

When filling in lines 100-120, all incomes are summed up, for which, respectively, all 3 dates coincide. That is, you can sum up the salary and monthly bonuses. And here quarterly bonuses, holiday, sick leave will be shown separately. The required number of blocks of lines 100-140 will be present in the form.

Important! When filling lines 130 income is shown in full. That is, it is not necessary to reduce it by the amount of personal income tax and deductions.

So, when filling out 6-personal income tax for 2017, we have the following:

1. Section 1 will reflect income, actually received in 2017.
2. Section 2 will include income, the deadline for payment of personal income tax from which expires in the last quarter of 2017.

On the nuances of reflecting wages for December. If it is paid in January, then it will not be reflected in the form for the year.

Fill example

Consider the procedure for filling out the 6-NDFL form using the example of Romashka LLC. The organization was established at the beginning of 2017, the number of employees is 6. The data for the year are as follows:

• the total income of employees amounted to 5,100,000 rubles;
• they are granted standard deductions in the amount 14 000 rubles;
• the amount of personal income tax on income for the year - 661 180 rubles;
• the amount of personal income tax withheld for the year amounted to 610 480 rubles(tax from the December salary in the amount of 50,700 rubles was withheld in January 2018).

This is how section 1 of the 6-NDFL form of Romashka LLC for 2017 will look like:

Section 1 of Form 6-NDFL Romashka LLC

The following table lists the transactions for the fourth quarter that will be needed to be reflected in section 2 of the 6-NDFL form.

Table 4. Operations of LLC "Romashka" in the IV quarter of 2017 on the payment of income and withholding personal income tax

date of	Transactions and amounts
	Personal income tax is transferred from vacation pay paid on 09/12/2017. The amount of vacation pay is 90,000 rubles, the amount of personal income tax is 11,700 rubles
	Salary for September was paid in the amount of 290,000 rubles, personal income tax was withheld - 37,700 rubles
	Transferred to the personal income tax budget from the salary for September
	Salary for October was accrued in the amount of 410,000 rubles, personal income tax was calculated - 53,300 rubles
	October salary paid, personal income tax withheld
	Transferred personal income tax for October
	Salary for November was accrued in the amount of 390,000.00 rubles, personal income tax was calculated - 50,700 rubles
	Paid salary for November and bonus for the III quarter in the amount of 150,000 rubles (personal income tax from the bonus - 19,500 rubles), withheld personal income tax
	Personal income tax is transferred from salaries for November and bonuses for the III quarter
	Salary for December was accrued in the amount of 390,000 rubles, personal income tax was calculated - 50,700 rubles *

*Note. Wages for December, paid in January, will not appear in the calculation for 2017, since the deadline for paying personal income tax from it expires in January.

And here is how section 2 of the calculation of 6-personal income tax filled out according to these data will look like:

Section 2 of the calculation of 6-personal income tax of the company from the example

If a mistake is made

If an error is found in the submitted form or when recalculating personal income tax for last year served revised calculation. The Tax Code does not provide for a specific time frame for this. But if you find a mistake yourself, immediately correct it and submit a “clarification”. If you do it earlier, as the tax authorities find a mistake, a fine of 500 rubles can be avoided.

Features of the revised form 6-NDFL are as follows:

• indicated correction number- "001" for the first, "002" for the second and so on;
• in the fields in which inaccuracies and errors are found, you must specify correct data;
• the remaining fields are filled in the same way as in the primary calculation.

We will separately mention how to fix the form if you specified incorrect checkpoint or OKTMO code. In this case, you need to submit two calculations:

1. In the first one, you need to indicate the correct checkpoint and OKTMO codes and put correction number "000". Transfer all other data from the old form.
2. In the second calculation, correction number "001", as well as KPP and OKTMO, which were indicated in an erroneous form. All sections must contain null data.

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). Consider the procedure for filling out the 6-NDFL form in specific situations.

The new form is fundamentally different from the usual 2-NDFL certificates in that it must be filled out in general for all individual taxpayers who have 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 the form 6-NDFL (Appendix No. 2 to the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected](hereinafter - the Procedure)) does not contain answers to all questions that may arise in its preparation. And despite the fact that the Federal Tax Service of Russia has already clarified some of them in its letters (Letters of the Federal Tax Service of Russia dated March 2, 2016 No. BS-4-11 / [email protected], dated February 25, 2016 No. BS-4-11/ [email protected], dated February 12, 2016 No. BS-3-11/ [email protected], dated December 28, 2015 No. BS-4-11/ [email protected]), "white spots" still remain.

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

Basis for filling out 6-NDFL

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

You can also develop a special register (see sample below), not forgetting to approve its form as an attachment to accounting policy. At the same time, 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 it is necessary to withhold and transfer personal income tax from different types of income.

Sample of filling in the tax accounting register

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

Completing Section 1 of Form 6-NDFL

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

The first one includes lines from 010 to 050. This block is filled in separately for each of the tax rates. That is, if both resident and non-resident employees work in the organization, lines from 010 to 050 must be filled out twice: both at the rate of 13 percent and at the rate of 30 percent. The corresponding tax rate (13, 15, 30 or 35%) is indicated in 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 tax deductions, not only standard, but also social, property, 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:

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

Line 050 indicates the amount of fixed advance payments accepted as a reduction in 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 from 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 in the tax period. In case of dismissal and employment during one tax period of the same individual, the number of individuals is not adjusted (clause 3.3 of the Procedure). If one person receives income taxed under different tax rates, in which case it is counted as one person.

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

On line 070, you must 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.

On line 090, it is necessary to reflect the amount of tax that was returned to taxpayers in accordance with Article 231 of the Tax Code.

Completing Section 2 of Form 6-NDFL

Unlike Section 1, which is filled in on an accrual basis from the beginning of the year, Section 2 of Form 6-NDFL "Dates and amounts of actually received income and withheld personal income tax" includes only those indicators that were produced in the last three months of the reporting period ( letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11 / [email protected]).

In order to fill it correctly, the following features must be taken into account:

• line 100 is filled in on the basis of Article 223 of the Tax Code (recall 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 when the calculated tax should be withheld (letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS -4-11/ [email protected]));
• 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 01.20.2016 No. BS-4-11 / [email protected]). 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 case of payments for transactions with securities- 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 date of commencement of the agreement, on the basis of which the tax agent pays the 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 deducting the amount of personal income tax withheld) is reflected in line 130, and the amount of tax withheld from this income is reflected in line 140.

If in relation to different types of income having the same date of actual receipt, the terms for transferring tax will differ, lines 100-140 must be filled in separately for each term for transferring tax.

Completion of 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 are 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, respectively, the 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 the form 6-NDFL for the first quarter, and in Section 2 this operation will be reflected only with the direct payment of wages to employees, that is, in the Calculation in the form of 6-NDFL for the first half of 2016 ( letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11 / [email protected]).

What dates should be indicated in this case when filling out 6-NDFL, consider an example.

1. March wages 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 the 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 in the direct payment of wages to employees, that is, in the Calculation in the form 6- Personal income tax for the first half of 2016 as follows:

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

2. The sick leave for March was paid on April 5th. The operation in section 2 of the Calculation according to the form 6-NDFL for the half year 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-personal income tax in case of receiving gifts and material assistance by employees

Income not exceeding 4,000 rubles received by individuals during the tax period, for example, in the form of gifts, financial assistance(clause 28, article 217 of the Tax Code of the Russian Federation), personal income tax is not taxed. In case of payment of such income to its employees in an amount not exceeding the established standard, a tax agent does not have an obligation to calculate and withhold personal income tax. But this circumstance does not relieve him of the obligation to reflect the indicated amounts not only in the tax register, but also in 6-NDFL. Given that during the year a tax agent can repeatedly pay his employee income, which can be partially exempt from taxation, such accounting will help to avoid errors when calculating the amount of tax.

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

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

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

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

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

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

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

When income is paid to a taxpayer in kind (and a gift is such income), tax is withheld from any income paid to the taxpayer in monetary form. At the same time, the amount of tax withheld cannot exceed 50 percent of the amount of income paid in cash (clause 4, article 226 of the Tax Code of the Russian Federation).

Given this kind of restrictions, in practice it often happens that the accountant does not have the opportunity to immediately fully withhold personal income tax from the value of the gift.

Therefore, this must be done at the next cash payment. If the amount of tax 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 in writing and tax authority at the place of its registration, indicating in the notice the amount of income from which tax was not withheld, and the amount of tax not withheld.

After the submission of such information, the obligations of the organization as a tax agent will end. The obligation to pay tax in this case will be shifted to an individual (clause 5, article 226, article 228 of the Tax Code of the Russian Federation).

Sample filling in Section 1 of form 6-NDFL

Who submits 6-personal income tax? How to complete and submit a report? What are the expected consequences for late delivery forms? The answers to these and other questions are in the material below.

What is 6-personal income tax?

Let us briefly recall the features of this form. The report under consideration has been applied since 2016. The format, procedure for filling out and submitting the document are regulated by order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11 / [email protected] The 6-NDFL report includes generalized information on wages and other income of employees, as well as on the amount income tax, which the employer as a tax agent (NA) calculated and withheld for the reporting period.

6-NDFL is a quarterly report.

Sending time:

• for the 1st quarter, 6 and 9 months - must fall on the last day of the month following the reporting period,
• for the year - the deadline for submission is April 1 of the year following the reporting one.

Read about the deadlines for submitting the form in 2019 - 2020.

Consider who must submit a 6-personal income tax report and whether there are exceptions for anyone in the obligation to provide it.

Who must submit a 6-personal income tax report?

Persons for whom to hand over 6-NDFL - an obligation to perform the function of NA for personal income tax, are named in paragraph 1 of Art. 226 of the Tax Code of the Russian Federation.

• from Russian companies;
• notaries in private practice;
• lawyers who have established law offices;
• separate subdivisions (SD) of foreign organizations in the Russian Federation.

It should be noted that NA-IP registered at the place of business in connection with application of the simplified tax system, but combining it with UTII, submit a report on the income of their employees and taxes withheld from them for each place of registration, indicating the OKTMO corresponding to the location of the outlet.

At the same time, the NA function for personal income tax can be performed only after the actual payment of income in favor of individuals. This is due to the fact that until the transfer of income, the obligation to withhold tax from the employer does not arise.

Do separate divisions of Russian companies need to provide 6-personal income tax?

EPs of Russian firms are also required to report to the Federal Tax Service on withheld tax. The fact that this is necessary is indicated by paragraph 2 of Art. 230 of the Tax Code of the Russian Federation. At the same time, many employers sometimes do not know who to hand over 6-personal income tax from such companies “scattered” throughout Russia. However, in such a situation, the procedure for issuing sections 1 and 2 of the report is identical to the procedure for issuing similar sections of the head office.

The main differences will appear in the title page, namely:

• the code of the controlling body will be indicated at the place of registration of such a unit;
• The checkpoint is affixed in accordance with the checkpoint of this OP;
• the OKTMO code must also correspond to the specific territorial division of such a OP.

Preferential conditions for submitting a report in the presence of a OP are provided by the Tax Code of the Russian Federation for the largest taxpayers: only they have the right to choose where to file 6-NDFL - at the place of registration of the parent organization or at the place of registration of the OP. At the same time, the checkpoint and OKTMO of the unit itself should also be reflected on the title page when submitting a report at the place of registration of the largest taxpayer.

For a sample of filling out 6-NDFL for separate divisions, see.

Note that the regulatory authorities do not share this position, pointing out that the largest should also report at the place of registration of the OP (letter of the Ministry of Finance of the Russian Federation of December 19, 2016 No. BS-4-11 / [email protected]).

Who needs to fill out 6-personal income tax when closing a separate division?

Who is required to hand over 6-personal income tax at the closing of the OP? This question can be puzzled by any company that has decided to liquidate a division. When closing an EP, the last report must be sent to the place of registration of such an OP, filling out the title page in accordance with the data of the EP being closed. At the same time, 6-NDFL should include amounts for the period from the beginning of the year or from the moment of registration, if this OP is open in the current year, until the date the decision to close is made.

Example

LLC "Way" decided to liquidate a separate subdivision registered with the Federal Tax Service for the city of Krasnoyarsk. At the same time, the organization itself is registered with the IFTS for Moscow. The decision to liquidate was made on July 25, 2019.

Period	Salary, rub.	personal income tax, rub.
January	100 000	13 000
February	65 000
March	85 000	11 050
April	50 000
	68 000
June	74 000
July	89 000	11 570
Total	531 000	69 030

All employees were dismissed in June 2019. On July 23, 2019, Put LLC paid remuneration to an individual under a GPC agreement for the transportation of office equipment and furniture to the head office in the amount of 89,000 rubles. The tax rate is 13%.

Don't know your rights?

Taking into account the above clarifications, Put LLC should submit 6-NDFL to the IFTS for Krasnoyarsk by filling out the following information:

• in the title page, the submission period is 53 (for 9 months);
• Checkpoint - OP Krasnoyarsk;
• OKTMO - OP Krasnoyarsk;
• presentation location code - 220;
• section 1:
  • 010 — 13%,
  • 020 — 531 000,
  • 070 — 69 030;
• section 2:
  • 100 — 23.07.2019,
  • 110 — 23.07.2019,
  • 120 — 23.07.2019,
  • 130 — 89 000,
  • 140 — 11 570.

Consider who submits Form 6-NDFL when renting assets from individuals.

Should I hand over 6-personal income tax on payments to individuals for rent?

When transferring lease payments to an individual who does not operate as an individual entrepreneur, the company, according to the rules of the Tax Code of the Russian Federation, is assigned the status of NA in relation to this person (paragraphs 1 and 2 of article 226 of the Tax Code of the Russian Federation). The amount of remuneration paid by the NA according to the lease contract with an individual is considered the income of the latter, since all the conditions provided for in Art. 226 of the Tax Code of the Russian Federation.

In addition, the NA should provide information regarding the income and personal income tax of such an individual. In this case, the NA is also obliged to calculate the amount of personal income tax and deduct it in the regulated ch. 23 of the Tax Code of the Russian Federation. That is, the tax agent is obliged to submit 6-personal income tax. At the same time, we note that the date of such withholding will correspond to the date when the income was paid in accordance with the lease agreement (Article 226 of the Tax Code of the Russian Federation). Also, taking into account the provisions of this rule, the tax itself must be paid either on the day the rent is paid, or the next day.

When can I not take 6-personal income tax?

The opportunity not to hand over 6-personal income tax exists only if the employer has not made payments to individuals.

This can happen if:

• the company is going through the first stages of becoming a business and it does not have employees;
• the financial condition of the employer does not allow for any payments due to lack or lack of money, therefore, it cannot afford employees.

But it is important to add that even if NA paid for labor employees only at the beginning of the year, and subsequently throughout the year the employer did not make such payments, the obligation to provide a report remains during the tax period. Filling out the form for each reporting period will need to be carried out taking into account the specified payments.

In this case, NA, who needs to submit 6-personal income tax, act as follows:

• in section 1 for each reporting period indicate indicators similar to the report data for the payment period;
• section 2 for subsequent periods is not filled out - this is not necessary, since it displays data for the current quarter.

So that the filling process is not difficult, at the moment there are many specialized programs that allow you to generate a report without errors.

Is an employer required to file a zero report 6-personal income tax?

In the case when the DA does not have data to submit, it is necessary to report this to the place of registration. Otherwise, the tax authorities may think that the report was not provided intentionally, and will present appropriate sanctions. After all, according to paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, employers are required to submit such a form. If for some reason the regulatory authorities consider that the NA paid income, but did not submit a report, unfavorable sanctions may be applied, up to blocking the current account. In this regard, it is better to warn the tax authorities about all the facts that allow you to gain an advantage in relation to the provision of a report.

An example of a notice of the absence of an obligation to hand over 6-personal income tax is presented below.

Another way out of the situation may be to submit a zero report, which the Federal Tax Service allows to do (letter of the Federal Tax Service of Russia dated May 4, 2016 No. BS-4-11 / 7928). Such a report will also help to avoid fines.

Penalties for failure to provide a 6-personal income tax report

The concept of “non-reporting” is characterized by two situations:

1. The report is not presented at all.
2. The report was submitted after the due date.

The fine for this type of tax violation is 1,000 rubles. for each full or incomplete month, while such a month is counted from the last day provided for the due date.

If such a delay is more than 10 working days, the tax authorities have the right to block the current account (clause 3.2, article 76 of the Tax Code of the Russian Federation).

For reflection in the form of false data, the employer will be sanctioned in the amount of 500 rubles. in relation to each report with incorrect information (clause 1 of article 126.1 of the Tax Code of the Russian Federation).

Violation of the reporting method will result in a fine of 200 rubles. for each such report (Article 119.1 of the Tax Code of the Russian Federation). Recall that if the number of employees at the NA is less than 25 people, it can submit a report on paper. If the number exceeds the specified value, the submission of the form is possible only in electronic format.

In addition, it is possible to apply administrative sanctions to officials of the employer. The amount of these fines varies from 300 to 500 rubles. for one such person (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Those who submit 6-personal income tax are required to carefully approach the above aspects in order to avoid sanctions.

The list of persons who must submit 6-personal income tax is given in Art. 226 of the Tax Code of the Russian Federation. At the same time, all those who handed over the 6-personal income tax and will hand it over must take into account a lot important points when making a report. Questions regarding filling out 6-personal income tax are quite often covered by regulatory authorities, helping the employer to avoid serious errors when filling out the form.

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Gloomy philosophers say that a person in our time is simply dying of universal boredom. Sometimes it seems to me that the leaders of the Federal Tax Service, the Pension Fund of the Russian Federation and Rosstat took such speeches to heart.

And now the Russian tax authorities and others like them are fighting for human happiness in the best way they can - by all means do not let Russian business calm down and get bored.

Entrepreneurs and chief accountants who successfully survived the change, made their way through the jungle and were not late with - these heroic people have not yet mastered all the innovations in accounting in 2016.

Now they are waiting for the quarterly report 6-NDFL.

If all this is about you, don't worry. Dicaster will continue to help you detailed instructions– in extreme cases, we can.

Penalties for lateness and errors in 6-personal income tax

The tax authorities are fined not only for late submission of the 6-NDFL reporting form, but also for ordinary errors in the calculations indicated in this form.

As a result, the following fines may be charged for 6-personal income tax.

1. For being late for company. 1,000 rubles for each month of delay- including for less than a month.
2. For being late for the director. From 300 to 500 rubles. It is worth remembering that representatives of the tax authorities can issue this fine on their own, without going to court.
3. For mistakes. 500 rubles- regardless of whether the report was submitted on time or overdue.
4. For submission in the wrong form. The same fine can also be charged if you filed a paper 6-personal income tax when you had the right to hand it over only in in electronic format.

Who submits 6-personal income tax and in what time frame should he do it?

All tax agents

i.e
all companies and individual entrepreneurs that paid income to individuals subject to personal income tax during the reporting period.

for the 1st quarter of 2016

for the first half of 2016

for 9 months of 2016

for the whole of 2016

Zero report 6-personal income tax. What to do if you did not pay individuals?

The information that was posted in this section is outdated and we have removed it. The latest information on reporting 6-personal income tax for those who have never paid individuals for the entire reporting period is in the article.

Free download reporting form 6-NDFL

Where and with what code to submit the form 6-personal income tax?

One of the difficulties of filling out and submitting 6-personal income tax returns is that it is submitted to various inspections, depending on the income of which employees it is talking about. And this, in turn, determines what code should be put on the title page.

In this table, we list the most common options and codes.

For whom?	Where?	What code?
Company head office employees	Place of registration of the company	212
Employees of a company accounted for as the largest taxpayer	By place of registration as the largest taxpayer	213
Employees of a separate division	At the place of registration of a separate subdivision	220
Contractor	One of the above options - depending on the place of conclusion of the contract with the contractor	212, 213 or 220
Individual entrepreneurs on OSNO or USN	At the place of residence of the IP	120
Individual entrepreneurs on UTII or the patent system	At the place of registration of the individual entrepreneur as a taxpayer	320

How to fill out the form 6-NDFL?

This question can easily be broken down into three.

1. How to fill out the cover page of the form?
2. How to complete the first section?
3. How to complete the second section?

Correct filling of the title page of the report 6-NDFL

We list the lines that you need to fill in, and give comments about the required content of these lines.

Grant period

Select the code you need from this list:

• 21 - first quarter;
• 31 - half a year;
• 33 - nine month;
• 34 - year;
• 51 – the first quarter in case of reorganization/liquidation of the organization;
• 52 - half a year in case of reorganization / liquidation of the organization;
• 53 – nine months in case of reorganization/liquidation of the organization;
• 90 - a year in case of reorganization / liquidation of the organization.

Taxable period

In this column, write the current year. In this case, 2016.

Submitted to the tax authority

In this column, you must enter the digital number of the inspection to which you will submit the report.

By location (registration)

This is where the codes from the table we cited above come in handy.

Instructions for filling out section II of the 6-NDFL report

Now get ready for a bit of a paradox. It is better to fill out 6-personal income tax in such a checkerboard pattern - the title page, then the second section, and only then the first. The fact is that the first, in fact, is a generalization of the information listed in the second.

So, mentally set aside the first section.

The second section consists of blocks, each of which contains five lines (100, 110, 120, 130 and 140). There are five such blocks on one page.

Each of these blocks means the payment to individuals of personal income taxable income - salaries, sick leave, vacation pay, and so on. At the same time, income is not broken down by the persons to whom it was issued, but it is broken down by the dates of issue.

Attention, the question is: is it possible to reflect vacation pay and financial assistance in one block if they are issued on the same day?

No you can not. You see, these incomes will have one date of receipt of income (line 100) and one date of withholding personal income tax (line 110) - the day of issue. However, in line 120 (“Tax transfer deadline”), you will need to indicate different dates - the next day after the day of payment for financial assistance and the last day of the month for vacation pay.

For each of these dates you have to fill in five lines. If there are more than five such "parties of income" for the quarter, use additional sheets.

And now - another paradox. Each sheet of this form includes fields under the first section and fields under the second. In this case, you will fill out the first section on as many sheets as the personal income tax rates used in this reporting period. If only 13%, then only on one sheet. On all other sheets, if there are more of them, the fields of the first section should remain empty.

What income to describe in the second section of the 6-personal income tax form?

In the blocks already mentioned, containing five lines each, you have to write down the taxable taxes in chronological order. personal income tax received by individuals from you during the reporting period.

Difficult moment - what to do with the salary for the last month of the quarter?

IN tax service explain that you withhold payroll tax for the last month of the reporting period, most likely, already in the next month. Thus, when submitting 6-personal income tax, for example, for the first quarter of 2016, you indicate in the report the salary for December paid in January - and do not indicate the salary for March paid in April.

Even if the transferred income is subject to personal income tax at different rates, you do not need to be sophisticated with the order in which they are indicated - continue to indicate in chronological order.

Line 100. "Date of actual receipt of income"

Here's another little paradox for you. In the line "date of actual receipt of income" you in many cases do NOT write the date of actual receipt of income. It is rather about the date on which you must calculate the amount of tax on the income of an individual - such dates are determined by the Tax Code.

Now we will list the most common options so that you do not have to spend extra time searching.

Type of income	Day of actual receipt of income on TC
Salary	Last day of the month for which the salary is calculated
Calculation of severance	Employee's last working day
Vacation, sick leave, part of material assistance subject to personal income tax, and other income not related to wages	The day of issuing money from the cash desk or transferring it to the employee's card from the company's account. For income in kind, the day of transfer material assets or payment for services per person
Travel allowance not documented by the employee, and over-limit daily allowance	Last day of the month in which the advance report was approved
Contractor remuneration	The day of issuing money from the cash desk or transferring it to the contractor's card from the company's account
Benefits from loans	The last day of each month during the term for which the loan was issued
Dividends	The day of issuing money from the cash desk or transferring it to the shareholder's card from the company's account

We repeat: if the date from this table does not coincide with the day on which the person actually received his money, you should write the date from this table.

Line 110. "Date of tax withholding"

Withholding tax is supposed to be on the day of payment of income. Therefore, it is in this line that you will indicate the day on which your employees actually received their salary, if this day differs from the last day of the month. Even if you delayed her for six months.

Attention, the question is: how to reflect the salary, if it is issued in installments?

There is a subtlety here: personal income tax is not withheld during the issuance of an advance. The share of tax that must be withheld from payments made before the end of the month is withheld from the first payment after the end of the month - that is, during the main salary payment. This means that in the second part of the 6-personal income tax you reflect the advance payment and the main payment in one block.

But if you pay out a salary in several parts after the end of the month - for example, in case of financial difficulties for the company - then you should reflect these parts separately. In this case, the advance payment will be completely merged with the first payment, as in the previous case.

When it comes to income in kind and material gain on loans, then you are supposed to withhold taxes from them from the next cash payment to the same individual. The day of this particular event you should indicate in this column in this case.

Line 120. "Term for tax transfer"

In this column, you should indicate the date on which you are required to transfer the withheld personal income tax in accordance with the Tax Code.

Please note that if, due to some difficulties, you were delayed with the transfer of the collected tax, this will not affect the required content of the 6-NDFL form. That is, you are required to include in this line the day when you were supposed to transfer the tax, and not when you transferred it.

Line 130. "The amount of income actually received"

Here it is supposed to indicate the total amount of income subject to personal income tax.

Line 140. "Amount of tax withheld"

Here you must indicate the amount that you had to withhold from the paid income as personal income tax. Please note that even if, by some tragic accident, you did not list it in this volume, this fact will not have any effect on the content of this line. Write as much as you need to.

Guidelines for filling out the first section of 6-NDFL

Now that you've finished filling out the second section of the new form, you can safely move on to filling out the first.

This task will probably turn out to be less time-consuming - but it certainly won't be less important, so don't relax.

Attention - you have to fill in the lines related to the first section on as many sheets as the personal income tax rates used in this reporting period.

On each of the sheets there will be a calculation for all income subject to personal income tax at one rate. It is likely that this will be one rate - 13%. Even in this case, you should not be embarrassed by the fact that the following sheets of the report contain the fields related to the second section.

So, let's list the lines of the first section and give comments about their filling.

Line 010. "Tax rate"

Enter here the rate that will be discussed on this sheet.

Line 020. "Amount of accrued income"

And here we meet a drama - one of the main dramas associated with filling out the 6-personal income tax form.

Fellow accountants, who turned to tax officials for clarification, brought the news that the indicator of this line should not coincide with the sum of the corresponding lines of the second section of the form.

The difference is due to two reasons:

• this column summarizes, among other things, partially taxable income from personal income tax from Article 217 of the Tax Code of the Russian Federation, which are not indicated in the second section;
• incomes passing from one quarter to another are indicated in these forms in different ways - in the first section we are talking about accrual, and in the second about payment (which means that in the first section of 6-personal income tax for the first quarter you indicate the salary for January, February and March, and in the second section of the same report - for December, January and February).

Are your eyes popping out? Mine too. But what to do - this follows from official explanations, officials should not find fault with the resulting discrepancies.

Line 025. "Including the amount of accrued income in the form of dividends"

Here you need to indicate the amount of dividends actually paid for the reporting period. It does not matter for what period these dividends are accrued.

Attention, the question is: how to indicate the additional payment of vacation pay in 6-personal income tax?

If you pay extra vacation pay, then you should withhold personal income tax directly on the day of payment. And transfer this amount to the tax - on the last day of the month in which the payment was made. This is what should be reflected in the form 6-NDFL. Please note that the surcharge must be reflected in the form 6-NDFL corresponding to the reporting period in which the surcharge was made.

Line 030. "Amount of tax deductions"

In addition to all deductions provided during the reporting period, this should also include the non-taxable part of material assistance, gifts and other partially taxable income.

Line 040. "Amount of calculated tax"

Line 045. "Including the amount of calculated tax on income in the form of dividends"

The same logic, only in relation to the amount of dividends.

Line 050. "The amount of the fixed advance payment"

You should fill in this line only if you have reduced the personal income tax on the income of foreign employees by the amount of advance payments under the patent in connection with their applications.

The specifics of filling lines 060-090 of the first section

Please note that the following lines refer to all income as a whole. Therefore, you need to fill them out only once, on the first sheet. If you fill out the first section on several sheets, then on the rest you just need to put 0 in these lines.

Line 060. "Number of individuals who received income"

There are two important points here:

1. again, this is not about the actual receipt of funds, but about the onset of the “date of actual receipt of income”, set in tax code, which we have already discussed in the table devoted to filling line 100;
2. you need to count for this line only those individuals whose income in the reporting period is subject to personal income tax.

Line 070. "Amount of tax withheld"

Tax is taken into account at all personal income tax rates. And - note - this amount may not match the contents of line 040. We discussed the reason when talking about line 020.

Line 080. "The amount of tax not withheld by the tax agent"

Please note that this does not indicate the tax that YET has not been withheld, that is, the one that will be withheld by you in the next reporting period.

This includes, for example, a material gift worth more than four thousand rubles received from you by a person, cash payments which is no longer planned.

Line 090. "Amount of tax returned by the tax agent"

The tax withheld and returned in excess in the current reporting period is indicated.

In what form to submit reports 6-NDFL?

Pay attention to the indicator you got in line 060 of the first section. If there are 24 people or less, then you can submit the form both electronically and on paper. If there are 25 people or more, the operator may not accept the paper form, it should be submitted electronically.