6-NDFL - quarterly reporting of employers about the calculated and retained amounts of income tax. 6-NDFL form introduced Federal law from 02.05.2015 No. 113-FZ.
The form must be submitted to the tax all employers: companies and individual entrepreneurs who have workers. It does not cancel certificates of income. 6-NDFL shows the accrued and retained tax in general, in 2-NDFL - tax for each employee.
All about how to fill the form 6-ndfl, in this material.
6-NDFL form
6-NDFL report form approved by order of the Federal Tax Service of Russia of October 14, 2015 No. MMB [Email Protected]
The form of calculation is not fundamentally different from tax Declarations. Consists of a title leaf and two sections that reflect total tax and its calculation, as well as deductions, the amount of income with the payout dates and the amount of taxable tax.
In the calculation of a particular company, more than two sheets may be, for example, if employee revenues are raised at different rates (there are residents and non-residents). Or, if companies lack lines to fill income with payout dates, you need to fill out several sections with the calculation of tax or with income paid.
Shape 6-NDFL: Sample
Note!
Since reporting for 2017, a new form of calculation of 6-NDFL is introduced. The project with amendments, which prepared the FTS published on Regulation.gov.ru.
6-NDFL form for tax inspectors at the place of accounting of an organization or IP (paragraph 2 of Art. 230 Tax Code of the Russian Federation). If the company has separate divisionsThe report should be presented immediately in several inspections.
The 6-NDFL in the tax inspectorate at the location of the company includes income and taxes of the employees of the head office. And payments to employees of divisions indicate in individual calculations (paragraph 4 of paragraph 2 of Art. 230 Tax Code of the Russian Federation).
If someone works in a subdivision and in the head office, income and taxes in different calculations indicate depending on the spent time (letters of the Ministry of Finance of Russia dated March 29, 2010 No. 03-04-06 / 55 and the Federal Tax Service of Russia dated October 14, 2010 № Shs 37-3 / 13344).
If the company sent a calculation to the inspection of the head office instead of a branch, it is necessary to send the source report to the branch. True, inspectors may be fined for the nonsense of the calculation. Then it is worth explaining that all information about the branch workers are included in the 6-NDFL on the head office. So, reporting is handed over to another inspection.
If, for example, two office offices serve one inspection, but they have different OCTMO, to pass 6-NDFL for each unit. This rule acts, even if the company and division are registered in one inspection. If the company is one calculation, then for the nonsenium of the second inspectors, the minimum of 1000 rubles (paragraph 1.2 of Article 126 of the Tax Code of the Russian Federation).
The penalty will not be canceled in court, the judges support the tax authorities (decree of the Arbitration Court of the Far Eastern District of 03.06.2016 No. F03-2355 / 2016).
A detailed order of filling 6-NDFL see below.
How to fill 6-ndfl
The order of filling and presentation of the calculation is approved by order of the Federal Tax Service of Russia of October 14, 2015 No. MMB-7-11 / [Email Protected] (Appendix 2).
Filling 6-NDFL causes some difficulties, because it is necessary to compile a report as a whole on the organization of a growing outcome since the beginning of the year. Therefore, errors and inaccuracies are possible. Let's later tell me what and how to reflect in each section of the calculation
Filling section 1 6-NDFL
The total amount of income, calculated and detected tax, should be reflected in lines 020-040, 070 of the section 1. If the income has been injected at different rates (for example, 13 and 30%), then each you need to fill separate strings 010-040 Section 1.
The following lines show:
- 030 - The amount of deductions taxed at a rate of 13%, except for dividends (clause 1 of article 224, paragraph 3 of Art. 210 Tax Code of the Russian Federation).
- 060 - The number of physicals that income was paid. If the employee for the quarter earned a prayer or quit, but then he returned back, he is considered only once.
The form must be passed, even if it is zero. In this case, in the first column, set for salary or tax, it is necessary to put zero, and in all other cells - docking.
Filling section 2 6-NDFL
In section 2 of the report 6-NDFL, all revenues from the dates should be distributed:
- date of actual receipt;
- date hold Ndfl;
- tax transfer period.
The salary . The date of the actual receipt of the salary is recognized as the last day of the month for which it is accrued (paragraph 2 of Art. 223 of the Tax Code of the Russian Federation). Therefore, in line 100 you need to record the 31st (30th) number, even if this day fell on the weekend. For the order of deduction, this date does not affect. It is necessary to hold the tax with the actual issuance of money, and list the next day (paragraph 6 of Art. 226 of the Tax Code of the Russian Federation).
Vacations and hospital . If the employee receives holidays in 2017, then in lines 100 and 110, the date of receipt of income will be the same - the date of payment of money. But the listed period in 120 will be different. List the NDFL from the holidays is needed on the last day of the month in which they were issued (paragraph 6 of Art. 226 of the Tax Code of the Russian Federation). If this day falls on the day off, the deadline is transferred to the first working day.
General Filling Rules 6-NDFL
How to reflect in 6-nfl income in kind . Tax that the company could not hold, it is necessary to show in line 080 6-NDFL. This rule is valid if, by the end of the year, the company will not pay the physician money.
Previously, the FNS believed that in 110 and 120, it was necessary to reflect actual dates, even if the company could not hold the NDFL (letter dated 25.02.2016 No. BS-4-11 / [Email Protected]). But 6-NDFL format did not allow scroups in strings 100-120. The tax author's program was finalized only in the second quarter (a letter of the Federal Tax Service of Russia dated April 25, 2016 No. 11-2-06 / [Email Protected]). If the company used to put actual dates, it is not an error. Notice reporting is not required.
What amount reflect in line 030 6-NDFL . Here you need to specify the deductions that are provided with an employee in reporting period. For example, deductions for children, buying property, pay for training and treatment. If the company issued material assistance over 4000 rubles, then in line 030 it is necessary to indicate a non-taxable limit of 4000 rubles (paragraph 28 of Art. 217 of the Tax Code of the Russian Federation). In 110 and 120 put "00.00.0000". So believes FNS (letter from 06/20/2016 No. BS-4-11 / [Email Protected]).
How to fill in lines 070 and 080, if the company issued a salary in one month, and issued in another . FTS has repeatedly clarified that in line 070 it is necessary to put 0 if the company accrued salary in one month, and issued in the other (letter dated 07/01/2016 No. BS-4-11 / [Email Protected]). Some companies perceived clarifications literally and in the calculations in the past periods put zeros in line 070, although they held the tax. This is a mistake, so you need to clarify the calculation. Otherwise, the tax authorities are fined for inaccurate information by 500 rubles (Article 126.1 of the Tax Code of the Russian Federation).
How to reflect a prize employee for the anniversary. The bonus for the holiday is not a wage, so in line 100 it is necessary to record the day when they gave the award, and not the last day of the month.
The line 100 shows the date when the employee did not receive income . Colleagues complained that accounting programs Always put on the line 100 day of actual issuance of money. Although it needs to record the date of income on the Code. If not the dates are specified, the clarification of 6-NDFL is needed.
For example, the date of receipt of the salary income is always the last day of the month. And if the employee is dismissed, then the last working day of the month, for which the company accrued salary (paragraph 2 of Art. 223 of the Tax Code of the Russian Federation). The day when the employee received money, the values \u200b\u200bdo not have.
In line 120, the date of tax payments is indicated, and not a term of the Tax Code of the Russian Federation . The error occurs from companies that delay the tax. They specifically put the date of listing so that the tax authorities do not count the penalties and fines.
Inspectors will easily detect the defects. There are only two options, how to fill in a string 120. Here is fill the deadline listing NDFL. By salary, this is the day following the payment, and on vacation and benefits - the last day of the month. The date may be later only in one case - if the time gets on the weekend. Then he is transferred to the nearest working day. In other cases, you should prepare a sophum.
The completion of 6-NDFL on the example
Section 1 6-NDFL need to reflect the benefits of individuals accrued during the reporting period, deductions and personal income tax. In section 2 - salary and other payments to employees.
Consider also the three most frequently relatedwhich occur during cameral check Calculation of 6-NDFL.
Delegations in 030 sections 1 more income in line 020 . The deductions in line 030 should not exceed the income (letter of the Federal Tax Service of Russia of 10.03.2016 No. BS-4-11 / [Email Protected]). If the company recorded more, this is an error. Because of this shortcoming, the company could incorrectly calculate the tax in line 040. Therefore, it is necessary to apply a clarified, and in explanations to write, for what reason an error occurred.
Paid card in a card less held in 6-NDFL . Inspectors will ensure that the tax in the calculation line 070 was not more actually listed than the year. The listed NDFL tax authorities will take from the calculation card with the budget. The ratio may not be performed for two reasons:
- the tax is not paid on time;
- the amount of retained tax in the report is overestimated.
In any case, the tax authorities will ask explanations. If you calculate the error, specify it.
Dates and amounts changed in clarified . Inspectors will take not only indicators in the primary calculation, but they will require clarify why dates or amounts in refined. For example, if the DVFL listed dates are 120 or a deserved tax at 070.
In explanations, you must specify, in connection with which the indicators are fixed. For example, by error in line 120, the output is recorded, not a working day, and in 070, the tax is incorrectly filled out, which is actually not retained.
6-NDFL: Tax period
Reporting periods for 6-NDFL is the 1st quarter, half a year, 9 months. Tax period for 6-NDFL - year.
For each period, codes are installed (see table below). Specify the appropriate code title page Report.
Choose a heading 1. Entrepreneurial law (237) 1.1. Instructions for opening a business (26) 1.2. Opening of SP (27) 1.3. Changes in Eagle (4) 1.4. Closing of SP (5) 1.5. LLC (39) 1.5.1. Opening LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing of business activities (13) 1.8. Cash Discipline and Accounting (69) 1.8.1. Calculation of salary (3) 1.8.2. Decal payments (7) 1.8.3. Temporary disability allowance (11) 1.8.4. General issues Accounts (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business Checks (19) 10. Online Casses (14) 2. Entrepreneurship and Taxes (415) 2.1. General tax issues (27) 2.10. Tax on professional income (9) 2.2. USN (44) 2.3. ENVD (46) 2.3.1. Coefficient K2 (2) 2.4. Outside (36) 2.4.1. VAT (17) 2.4.2. NDFL (8) 2.5. Patent system (24) 2.6. Trade fees (8) 2.7. Insurance contributions (64) 2.7.1. Extrabudgetary funds (9) 2.8. Reporting (86) 2.9. Tax breaks (71) 3. Useful programs and services (40) 3.1. Taxpayer Yul (9) 3.2. Services Tax RU (12) 3.3. Services pension reporting (4) 3.4. Business Pak (1) 3.5. Online calculators (3) 3.6. Online (1) 4. Governmental support Small business (6) 5. Frames (104) 5.1. Vacation (7) 5.10 Wage (6) 5.2. Decal benefits (2) 5.3. Sick leave (7) 5.4. Dismissal (11) 5.5. General (22) 5.6. Local acts and personnel documents (8) 5.7. Labor protection (9) 5.8. Acceptance of work (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of contracts (15) 6.2. Conclusion of the contract (9) 6.3. Additional agreements to the Agreement (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. The legislative framework (37) 7.1. Clarifications of the Ministry of Finance of Russia and the FTS of Russia (15) 7.1.1. Activities on UNVD (1) 7.2. Laws and sub-commercial acts (12) 7.3. GOST and technical changes (10) 8. Forms of documents (82) 8.1. Source documents (35) 8.2. Declarations (25) 8.3. Power of attorney (5) 8.4. Forms of statements (12) 8.5. Solutions and protocols (2) 8.6. Charters Ltd. (3) 9. Miscellaneous (25) 9.1. News (5) 9.2. Crimea (5) 9.3. Lending (2) 9.4. Legal disputes (4)From January 1, 2016, a new quarterly reporting form was introduced for tax agents: the calculation of the amount of tax on the income of individuals, calculated and retained by the tax agent (form 6-NDFL) (approved). Consider the order of filling out the form of 6-NDFL in specific situations.
From the usual references 2-NDFL new form It is fundamentally distinguished by the fact that it is necessary to fill it in general on all taxpayers-individuals who received income from the tax agent (paragraph 6 of paragraph 1 of Art. 80 of the Tax Code of the Russian Federation).
Unfortunately, the procedure for filling the calculation in form 6-NDFL (Appendix No. 2 to the order of the Federal Tax Service of Russia of October 14, 2015 No. MMB-7-11 / [Email Protected] (hereinafter - order)) does not contain answers to all questions that may occur when it is compiled. And despite the fact that some of them FTS Russia has already explained in their letters (letters of the Federal Tax Service of Russia of 02.03.2016 No. BS-4-11 / [Email Protected], from 25.02.2016 No. BS-4-11 / [Email Protected], 02/12/2016 No. BS-3-11 / [Email Protected], from 28.12.2015 No. BS-4-11 / [Email Protected]), "White spots" still remain.
Let's see what features it is necessary to take into account when filling the calculation in form 6-NDFL and what should be paid attention to it in various situations.
Base for filling 6-NDFL
Calculation of 6-NDFL form, as well as 2-NDFLs, is filled on the basis of the data contained in the registers tax accounting (paragraph 1 of Art. 230 of the Tax Code of the Russian Federation; Section 1.1 of section I of the order).You can develop a special register (see Sample below), without forgetting to approve it as an application to accounting policies. At the same time, such a register should contain all the information necessary to fill 6-NDFLs (on the dates of accrual, enumerate and hold ndfl, see the reference table).
When you need to keep and list the personal income tax with different species income.
Sample Tax Accounting Fill
Important!
The lack of a tax register on NDFL is the basis for attracting a tax agent to liability under Article 120 Tax Code (p. 2 letters of the Federal Tax Service of Russia dated December 29, 2012 No. AC-4-2 / \u200b\u200b22690).
Filling section 1 form 6-NDFL
Section 1 forms 6-NDFL "Generalized Indicators" can be divided into two blocks.The first one includes rows from 010 to 050. This unit is filled separately for each of the tax rates. That is, if the organization employs both resident staff and non-residents, rows from 010 to 050 must be filled twice: and at a rate of 13 percent, and at a rate of 30 percent. The corresponding tax rate (13, 15, 30 or 35%) is indicated in line 010.
Row 020 reflects the total amount of income taxable due to the tax rate indicated in string 010.
Line 030 indicates the total amount tax deductions, not only standard, but also social, property, professional. In the same line, the amounts of income that are not subject to NDFL by virtue of Article 217 of the Tax Code are taken into account.
Row 040 reflects the amount of the calculated tax:
Amount of calculated NFFL \u003d (accrued income (line 020) - the sum of tax deductions (line 030)) x tax rate (line 010)
The line 050 indicates the amount of fixed advance payments, adopted in reducing the amount of the calculated tax from the beginning of the tax period.
Lines 040 and 045 indicates the amount of dividends and personal income tax calculated from this amount.
Rows from 060 to 090 represent the second block of section 1 and independently of the tax rates applied only once, on its first page (clause 3.2 of the order).
In line 060, the total number of individuals who received income taxed income in the tax period is indicated. In the case of dismissal and admission to work during one tax period of the same individual, the number of individuals is not corrected (p. 3.3 of the Procedure). If one person receives income taxable by different tax rates, then in this case it is taken into account as one person.
When filling in the calculation in the form of 6-NDFL for the first quarter, 5 people were announced on line 060. In May, 2 people quit, 3 people were employed in June, while one of them was from among those previously quenched. The number of physicals that have received income that must be reflected in the form of 6-PBFL per half of the row of 060 will be 6 people (5 - (2 - 1) + (3 - 1)). Disadvantaged and returned employee in motion is not taken into account.
Row 070 you need to specify the total amount of the tax.
The sum of the NDFL, which was calculated, but not kept for some reason, is indicated by line 080.
On line 090 it is necessary to reflect the amount of tax, which was returned to taxpayers in accordance with Article 231 of the Tax Code.
Filling sections 2 forms 6-NDFL
Unlike section 1, which is filled with a growing outcome from the beginning of the year, in Section 2 forms 6-NDFL "Dates and amounts of actually received income and retained income taxes include only those indicators that have been produced over the past three months of the reporting period ( Letter of the Federal Tax Service of Russia of 25.02.2016 No. BS-4-11 / [Email Protected]).To fill it correctly, it is necessary to take into account the following features:
- the line 100 is filled on the basis of Article 223 of the Tax Code (Recall that from the New Year and for the salary, and for traveling is the last day of the month);
- row 110 is filled with the provisions of paragraph 4 of Article 226 and paragraph 7 of Article 226.1 of the Tax Code (the date specified in this line depends on the type of income paid and must correspond to the day when the calculated tax should be held (a letter of the Federal Tax Service of Russia dated 25.02.2016 No. BS -4-11 / [Email Protected]));
- the date 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 NDFL should be listed (Letter of the Federal Tax Service of Russia dated January 20, 2016 No. BS-4-11 / [Email Protected]). That is, either the day, the next day of payment of the income taxpayer, or the last number of the month, in which hospital and vacation payments were paid, and when paying for operations with securities - the earliest of the following dates:
- the end date of the appropriate tax period;
- the expiration date of the latter by the date of the beginning of the contract is based on which the tax agent pays to the taxpayer of income in respect of which it is recognized as a tax agent;
- date of payment money (securities transfer).
If in relation to different types of income that have one date of actual receipt, the tax of the transfer of the tax will be distinguished, the strings 100-140 should be filled for each tax lisitation period separately.
Filling in section 2 in the case when the income is accrued in one period, and is paid in the other
By general rule The tax agent is obliged to list the tax amount no later than the day following the day of income payments. The exception is made only for temporary disability benefits (including a childcare allowance) and vacation. NDFL, held with these payments, should be listed no later than the last number of the month in which they are paid (paragraph 6 of Art. 226 of the Tax Code of the Russian Federation).Therefore, if, for example, the salary for March 2016 will be paid in April, respectively, and NDFL will be retained and listed in April. In this regard, in Section 1, the amount of accrued income will be reflected in the form of 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 form of 6-NDFL in the first half of 2016 ( Letter of the Federal Tax Service of Russia of 25.02.2016 No. BS-4-11 / [Email Protected]).
What dates should be specified in this case when filling 6-NDFL, consider on the example.
1. The salary for March is paid to employees on April 5, and the tax on income of individuals is listed on April 6. The operation is reflected in section 1 of the calculation in the form of 6-NDFL for the first quarter, while the tax agent does not reflect the operation in Section 2 for the first quarter of 2016. This operation will be reflected in the direct payment of wages to employees, that is, in the calculation in form 6- NDFL for half the year 2016 as follows:
- on line 100 indicates the date 03/31/2016;
- on line 110 - 05.04.2016;
- on line 120 - 04/06/2016;
- on line 100 indicated 04/05/2016;
- on line 110 - 05.04.2016;
- on line 120 - 30.04.2016;
- on line 130 and 140 - corresponding sums.
Filling 6-NDFL in case of receipt of gifts and material assistance
Revenues not exceeding 4,000 rubles received by individuals for a tax period, for example in the form of gifts, material assistance (paragraph 28 of Art. 217 of the Tax Code), NDFL is not subject. In the case of payment of such income in the amount of tax agent in an amount not exceeding the established standard, it does not arise for the obligation to calculate and retain the NDFL. But this circumstance does not relieve it from the obligation to reflect these amounts not only in the tax register, but also in 6-NDFL. Given that during the year, the tax agent can repeatedly pay their employee income that partially be exempted from taxation, such accounting will help to avoid errors when calculating the tax amount.In February 2016, the employee was provided material aid in the amount of 2000 rubles.
In May 2016, the same employee was rendered material assistance in the amount of 10,000 rubles.
When filled with the calculation in the form of 6-NDFL for the first quarter, material assistance paid will be reflected:
- row 020 - 2000 rubles;
- row 030 - 2000 rubles.
- row 020 - 12,000 rubles. (2000 + 10,000);
- row 030 - 4000 rubles.
When paying an income taxpayer in a natural form (and the gift refers to this kind of income) the tax retention is made at the expense of any income paid by the taxpayer in cash. At the same time, the detected tax amount cannot exceed 50 percent of the amount of income paid in cash (clause 4 of Art. 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 fully hold the NDFL at the cost of the gift.
Consequently, it needs to be done at the nearest monetary pay. If the amount of tax is not kept during the tax period (for example, in the case of the employee's dismissal), then in this case the tax agent is no later than March 1, following the expired tax period, I must write in writing about this to the taxpayer and the tax authority at the place of accounting, indicating the amount of income from which the tax, and the sum of the uncompressed tax is not retained.
After submitting such information, the obligation of the organization as a tax agent will end. The obligation to pay tax in this case will be transferred to an individual (paragraph 5 of Art. 226, Art. 228 of the Tax Code of the Russian Federation).
Sample filling section 1 form 6-NDFL
For a report on the taxes of individuals, a special form of 6 NDFL from 2016 is used. Its use is a mandatory requirement of legislation towards the PI, organizations carrying out economic activities that make appropriate payments.
New form 6 NDFL:main features
This document complements the reporting that was collected before in form 2. Earlier, the organization (IP) provided actually reports for individuals who are obliged to pay income taxes. Such an approach provided an operational test, errors of inexperienced people were excluded. In addition, there were indicated that incomes that were not taxed in accordance with the current rules.
New in filling 6 NDFL is a function of informing the FNS bodies on compliance with the duties of the tax agent itself. It must indicate the paid payments, accurate date of enumerations in the budget. The data is summed up by a growing outcome, and for each reporting period (quarterly) information is provided for three months.
Basic requirements and recent changes in 6 NDFL
The main provisions of this reporting form are set out in a special order No. MMB-7-11 / [Email Protected] dated October 14, 2015. The latest version of 6 NDFLs, or rather - the rules of verification are set out in the letter N BS-4-11 / [Email Protected] FNS. Russian Federation from 10.03. 2016. There are calculation formulas that can be used to control in the process of filling out reports. There are data not only on this form, but also to perform cross-checks, using information from the calculation cards with the budget of the tax agent, the income tax declaration, the report of the NDFL in form 2.
The following documents are also relevant:
- No. BS-4-11 / 5106 of 24.03. 2016 - it presents the results of studying appeals over the past period, in which questions raised about the rules for filling out new reporting forms. This document contains information about the exact deadlines for submission of information, their composition and other characteristics. In particular, the need to fill individual blocks under different requirements of legislation to the timing of the listing of personal income tax was determined.
- In a letter No. BS-4-11 / [Email Protected] from 4.05. 2016 It is indicated that the reporting with zero data is not required. This situation matches the complete absence of income payments. individuals during the reporting period. In particular, this rule acts in relation to tax agents that have no employees who receive wages in the staff.
- New in 6 NDFLs on wages can be found in letter No. BS-4-11 / 8609 of 16.05. 2016. The reporting for the first quarter is considered there and the exact dates are indicated under the forms this year: 31.03; 30.06; 30.09 and 31.12.
- In a letter No. BS-3-11 / [Email Protected] On June 14, 2016, changes are given in 6 NDFLs, which relate to the filling of individual positions. In line 070 and 080 of the first section, the total taxes are recorded. In 130, summary data on general income, of which taxes on the date in the corresponding string 100 are not deducted.
Attention should be paid to the process of improving the reporting system. So, for example, letter No. BS-4-11 / [Email Protected], from 20.01. 2016, already lost its strength. To verify the correctness of the completion of documents apply rules from No. BS-4-11 / [Email Protected] FTS of the Russian Federation of 10.03. 2016 reports that new changes in the form of 6 NDFLs will be aimed at simplifying working operations. Frequent visits to this site will help in a timely manner to receive information that is useful in practice. individual entrepreneurs and organizations.
6-NDFL for the 2nd quarter of 2018 - a mandatory report for those employers who work with the involvement of hired personnel. At what period do you need to calculate the calculation of 6-NDFL for the first half of 2018? How to reflect in it passing wages for March and June? What are the features of reflection of vacation, hospital and premiums? Create instructions for filling with specific examples.
Why do I need a form of 6-NDFL
Almost all businessmen use the services of employees and pay them a reward. Exceptions are only IP, leading their own business. All other business owners pay salary to hired employees. Consequently, they fulfill the obligations of the tax agent on personal income tax and should provide relevant reports. One of these reports is the form of 6-NDFL.
Until 2016, the data for the FNS RF was provided tax agents Only once a year in 2-NDFL format. Since 2016, an important innovation has appeared - the quarterly form of 6-NDFL. It was introduced by order of the FTS of 14.10.2015 N MMB-7-11 / (hereinafter referred to as Order No. 450). In contrast to the "personalized" annual report, a new form include information on holding and transfer payments on the Company as a whole. The main goal of the introduction of the report is to increase control of tax agents.
Who is obliged to pass 6-NDFL
The obligation concerns absolutely all tax agents on personal income tax, both organizations and individuals (IP, lawyers, notaries). Thus, all those who pay taxable incomes of individuals should pass a report. Moreover, the report must be taken not only if there are payments, but also on the fact of salaries in the reporting period, even if its payment will be produced later.
The term of delivery 6-NDFL for the 2nd quarter of 2018
Calculations in form 6-NDFL are given in the following periods (paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation):
- according to the results of the first quarter - no later than April 30,
- following the first half of the year - no later than July 31,
- according to the results of 9 months - no later than October 31,
- following the year - no later than April 1 next year.
Which form: old or new?
The new form was not approved, so apply the former form and format.
Title page
This section is dedicated general Information About Subject providing a report and parameters of the form:
Inn and PPC codes
If the "separation" is reported, then the PPC is given for the region where it is registered. If the physical is reported, the checkpoint will be absent.
Correction number
If the payer itself or verifying errors in the reported report will be detected, then you need to send a corrected version. In order to be able to distinguish the initial version and subsequent fixes, and serves this field. For the primary version in it, they put "000", then, if there is a clarification - "001", "002", etc.
Provision period (code)
Here the period is encoded for which this quarterly form. Codes are taken from Appendix 1 to the order of filling, approved. Order No. 450 (hereinafter - order).
Reports provided in connection with the liquidation (reorganization) of the company are encoded separately. The period in this case corresponds to the date of liquidation (reorganization). For a regular report for the half-year, you need to insert code 31. If the company has been eliminated, for example, in May, the report is also considered to be provided for the half year. But in this case, the special "liquidation" code 52 is affixed.
Tax period (year)
Here, specify the reporting year in a four-digit format.
Provided to the tax authority (code)
We give a four-digit code tax Inspectionin which the report is surrendered.
At the location (accounting) (code)
This report field shows on what basis the tax agent provides a form to this unit of the FTS. Codes take from Appendix 2 to the order and depend on the category of the payer. For the saline, this is the residence, for the legal entrance - the location, during reorganization - the location of the successor.
Tax agent
We give the abbreviated (in the absence of - complete) the name of the organization. For individuals - FULL NAME without abbreviations.
Reorganization form (liquidation) (code) and INN / CPP reorganized organization
These fields fill if the report gives the successor to the liquidated company. The code is selected from Appendix 4 to the order, it indicates the form of reorganization (liquidation).
OKTMO code
We introduce the code of the municipality where the tax agent is (living).
Telephone for communication
Indicate the contact number
Volume of the report
Information about the number of sheets of the report itself and (if there is) the attached documents is shown.
Signature of the responsible person with decoding
This may be the tax agent itself, his successor or representative. In the latter case, you must also lead the details of the power of attorney.
Date of signing report
Block filled by employee FTS
It includes the basic information on the provision of the report:
- grant format;
- number of sheets;
- date of adoption;
- registration number.
Section 1 "Generalized Indicators"
As it follows from the name, this section is devoted to summary information on the amounts of income and tax on all individuals with which the tax agent has conducted payments. Data enters by a growing outcome since the beginning of the year.
The section consists of two blocks. The first (pp. From 010 to 050) is drawn up for each of the rates: if revenues are paid at several rates, then p. 010-050 repeat as many times as the rates are applied. If necessary, the section may consist of several pages.
P. 060-090 Show summary information at all rates and fill out once. If the section consists of several pages, then page 060-090 should be located on the first of them.
Now consider the design of each of the lines of the section:
- P. 010 contains tax bid.where information will be filled in this block. Further on page 020-050 follows in each block to submit amounts related to this rate.
- P. 020 shows the total amount of accrued income.
- In p. 025 give the amount of dividends.
- P. 030 shows the sums of various deductions for income tax provided for in the Tax Code of the Russian Federation.
- P. 040 contains the amount of the calculated tax.
- In p. 045 of it allocate tax from dividends.
- In p. 050 show the amount of fixed advance payments on income tax. They contribute foreign citizensGuided by employing on the territory of the Russian Federation (Art. 227.1 of the Tax Code of the Russian Federation). Here you need to pay attention to the fact that the amount according to page 050 should not exceed the value page 040. If this happened - it means an error occurred when calculating or during the design of the form itself.
- P. 060 shows information on the number of physicals that have received income for the reporting period. If any of the workers were fired and then accepted during the period, the string indicator does not need to be adjusted.
- In p. 070 summarize the total tax.
- In p. 080 leads the amount of the tax that the agent should have kept during the period, but could not do it.
- P. 090 includes information about the amounts returned to taxpayers in accordance with the requirements of Art. 231 NK RF.
Section 2.
This section allows the tax authorities to check how timely the tax agent performs its duties. It consists of several blocks, each of which corresponds to one set listed date.
Section 2, designate information only for those payments for which the payment period occurs during the reporting period. If on incomes paid in one date there are various deadlines, then each of them is drawn up its block.
In contrast to section 1, which is filled by a growing result from the beginning of the year, section 2 should show information only for the last three months of the reporting period (letter of the Federal Tax Service of the Russian Federation of March 15, 2016 No. BS-4-11 /).
Each block consists of five lines. Consider in more detail how they should be issued:
- P. 100 fixes the date of receipt of income (take it from Art. 223 of the Tax Code of the Russian Federation). For example, when paying salary - the last day of the estimated month.
- In p. 110 fix the date of the revenue tax deduction.
- P. 120 contains the date that the Tax Code of the Russian Federation defines to list the budget. In most cases, including, when issuing wages, this is the day following the day of the payment of remuneration (paragraph 6 of Art. 226 of the Tax Code of the Russian Federation). But for certain types of payments, other conditions can be installed. For example, when paying for hospital and vacation pays, you need to spend no later than the last number of the month in which there was a payment.
- In p. 130 reflect the amount of income, which is received at the date contained in page 100 (including NFFL). If the income recipient has the right to deduct, they do not need to be excluded from the line 130.
- In p. 140 leads the amount of tax, held in the date indicated in page 110.
Reflection of "transitional" payments
Many issues of taxpayers cause the form of "transitional" payments. We are talking about those situations where income is paid in one reporting period, and tax is transferred in another.
The salary for March is paid in April
For example, the salary for March 2018 was paid on 04/10/2018.
In this case, in the report for the 1st quarter, the March salary will be recorded only in section 1:
- In p. 020 - the amount of accrued salary.
- In p. 040 - tax on this amount.
All other information will fall into the report for the 2nd quarter:
- In p. 70 sec. 1 - the amount of the taxable tax.
- In p. 100 sec. March 2 - 31.03.2018 (the date of receipt of income in the form of salaries is the last day of the estimated month).
- In p. 110 sec. 2 - 10.04.2018 (tax retained when paying salary).
- In p. 120 sec. 2 - 11.04.2018 (established by the Tax Code of the Russian Federation, the date of transfer of personal income tax with salaries is the next business day after paying).
- In p. 130 sec. 2 - the amount of accrued wages.
- In p. 140 sec. 2 - the amount of the tax deserved with this payment.
Salary for June is paid in July
The most common situation: wage For June, it was paid in July (that is, already in the third quarter of 2018). Advance and salary for June 2018 do not need to be reflected in section 2 forms of 6-NDFL for half a year, because the tax will be actually retained only in July 2018. Accordingly, the sums of advance and salaries for June, as well as the deserved tax will be reflected in Section 2 for the calculation for the 9 months of 2018. But in section 1 amount of advance and salaries for June should be because the dates calculus NDFL Come on the first half of 2018. Let us give an example to fill.
EXAMPLE
The salary advance payment for June was paid on June 27 - 35,000 rubles. The second part of the salary was paid on July 10, 2018 in the amount of 40,000 rubles. Total - 75,000 rubles. This amount is subject to income tax at a rate of 13 percent in the amount of 9750 p. (75 000 r. X 13%). On the day of salaries (July 10), this tax will be retained, and the next day - listed.
June 2018 paid in July 2018, in section 1 of the 6-NDFL calculation for the first half of 2018. And enter into the report only accrued income, deductions and personal income tax (lines 020, 030 and 040). In lines 070 and 080, you do not show the data on the June salary. After all, the date of retention of the tax (the day of the actual payout payment) has not yet come. It is impossible to call such a tax.
Ndfl from the June salary you only hold in July at the time of payment. Therefore, show it in line 070 of Section 1, and the operation itself in section 2 of the report for the 9 months of 2018. This is consistent with the letter of the Federal Tax Service of Russia of 01.08. 2016 No. BS-4-11 / 13984.
Prizes, vacation and hospital
If we are talking about a premium for a month, it is reflected in the report similarly to the salary . The date of receipt of income will also be considered the last day of the settlement month . In the case of the premium, together with a monthly salary, both amounts are folded and entered into one block in Section 2. If a separate day is installed to enumerate a premium, then it must be shown in a separate unit of the second section.
When the award is charged for a period greater than the month (quarter or year), the date of receipt of income should be considered the date of the actual payment of the prize (the letter of the Ministry of Finance of October 23, 2017 No. 03-04-06 / 69115). In this case, in p. 100 and 110 sec. 2 You need to make the date of payment of the award, and in p. 120 - the next business day.
When paying vacation and hospital NDFLs need to be transferred no later than the last working day of the month of payment. It is this date that should be entered in p. 120 sect. 2 for such payments.
A special is the case when the payment of holidays produce in the last month of the reporting period, and the final date of this month is a day off. For example, if the holidays were paid in December 2017, the date of transfer to the budget is transferred to the first working day of the New Year - 09.01.2018. Therefore, this amount will be reflected in the section. 1 report for 2017 and in section. 2 - report for the first half of 2018 at the same time in p. 120 should show the date 01/09/2018.
The procedure for granting a report and sanction for its violation
The legislative deadline for delivery is the final day of the month following the calculated period. This means that we need to pass the report for the 2nd quarter of 2018 no later than 07/31/2018.
The penalty for violation of the provision of provision is 1,000 rubles. for each full or particular month (paragraph 1.2 of Art. 126 of the Tax Code of the Russian Federation). In the case of providing unreliable data, the penalty will be 500 rubles. For each report (Art. 126.1 of the Tax Code of the Russian Federation).
In truth, the sanctions listed above are not particularly significant, even for small enterprises, not to mention the average and large business. Much more sensitive can be the blockage of the current account: the tax authorities have the right to it if the proceeding exceeds 10 days (clause 3.2 of Art. 76 of the Tax Code of the Russian Federation).
Let's summarize
The form of 6-NDFL for the 2nd quarter of 2018 serves to operational control over the fulfillment of tax agents for listed income tax. It shows the amount of income, accrued and retained tax and deadlines Enumeration. In the event of difficulties in its design, it is first followed to pay attention to the established date for transfer of personal income tax for this type of income. If the question remains anyway - you need to be guided by the letters of controlling bodies explaining the corresponding position of the instruction.
