6 NDFL contract date. Withholding of taxes from remuneration

A company that pays income to an individual who is not individual entrepreneur, should not only calculate personal income tax, withhold it from the income paid and transfer it to the budget, but also report on this operation according to (clauses 1, 2 of article 226, clause 2 of article 230 of the Tax Code of the Russian Federation).

Indicators of the 6-NDFL form

On the income of an individual under a civil contract in 2016, at least the following information will be reflected.

In section 1:

• on line 010 - the tax rate (13% or 30%);
• - the amount of accrued income on an accrual basis from the beginning of the calendar year;
• on line 040 - the amount of personal income tax calculated on an accrual basis from the beginning of the calendar year;
• on line 070 - the total amount of personal income tax withheld on an accrual basis from the beginning of the calendar year.

In section 2:

• on line 100 - the date of actual receipt of income natural person;
• on line 110 - date withholding personal income tax from the amount of income received;
• on line 120 - the date no later than which personal income tax must be transferred;
• on line 130 - the amount of income received (without deducting personal income tax) on the date indicated in line 100;
• on line 140 - the amount of personal income tax withheld on the date indicated in line 110.

Key dates

If an advance payment is not provided under a civil law contract, then the date of actual receipt of income is the date of payment of the remuneration (subparagraph 1, clause 1 of article 223 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated May 26, 2014 No. 03-04-06 / 24982). Withholding the calculated personal income tax from such income should be when it is actually paid (clause 4 of article 226 of the Tax Code of the Russian Federation). And you need to transfer the tax to the budget no later than the day following the day of payment of remuneration to an individual (clause 6 of article 226 of the Tax Code of the Russian Federation).

Filling out the 6-NDFL form

The FTS of Russia believes that any income is recognized in the period in which it is considered received (and not accrued). And the operation, which started in one period, and completed in another, is reflected in the period in which it was completed (letters of the Federal Tax Service of Russia dated 05.12.2016 No. BS-4-11 / 23138 @, dated 17.10.2016 No. BS-3- 11/4816 @). These rules determine the filling of income in the form of remuneration under a civil law contract.

In particular, if the acceptance certificate of work (services) under a civil contract was signed in December 2016, and the remuneration to an individual for the provision of services under this contract was paid in January 2017, then this operation is reflected in sections 1 and 2 for first quarter of 2017.

Note: an individual cannot receive a property deduction from an organization with which a civil law contract has been concluded, since it is not an employer (Article 220 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated October 14, 2011 No. 03-04-06 / 7-271, from 30.06.2011 No. 03-04-06 / 3-157). At the same time, personal income tax from remuneration can be reduced to standard and professional tax deductions (Articles 218, 221 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 19.11.2015 No. 03-04-05 / 66968, dated 07.04.2011 No. 03-04-06 / 10-81).

Reporting form 6-NDFL is submitted by employers indicating the amount of income and deducted tax for all employees.

Employed persons are considered not only those with whom they have been concluded, but also those who perform the specified volumes of work under civil law agreements, including work contracts.

A work contract in 6-NDFL is reflected taking into account some nuances, because the remuneration of persons hired under such documents is carried out according to different rules, which means that it requires a different approach when entering data.

- these are contracts that are concluded:

1. Between one legal entity and other legal representative.
2. Between several individuals.
3. Between a legal entity and an individual.

Individuals mean:

1. Private notaries, lawyers and other professionals conducting their own practice.
2. Hired persons who, due to certain circumstances, choose given view employment.

Speaking about reporting 6-NDFL, we mean the relationship between a legal entity, as an employer, and an individual, as a performer of a certain amount of work.

A work contract cannot replace an employment contract. When an employee is hired to perform a permanent series of work that has no time limit, an employment agreement is concluded with him. Unlike an employment agreement, it is possible to provide an employee not only with a job, but also to provide him with permanent work. In addition, such agreements provide a number of social guarantees, in the form of annual paid vacations, compensation sick leave and much more. But contract contracts deprive the hired person of all these privileges, therefore, according to the norms of labor legislation, special conditions are necessary for its conclusion.

A work contract with an individual is concluded in the event of:

1. The need to perform a specific type of work.
2. When there is a clear list of actions to be taken.
3. The result of cooperation should be a concrete result.
4. There is no fixed workplace.
5. There is no highly regulated.
6. An employee is not obliged to be guided by the employer's internal local documents, such as job descriptions, labor regulations and various orders.

Usually contracting agreements are concluded for one-time work, for example, construction or finishing work, or the performance of other types of labor.

Withholding of taxes from remuneration

When drawing up a contract, the contractor undertakes to perform the scope of work specified in it in deadlines, and the customer agrees to accept them and pay. When setting payment for work, one should be guided by the norms of the Civil Code of the Russian Federation.

Article 709 of the Civil Code of the Russian Federation states that the contract price is formed from two main indicators:

1. The cost of the work performed.
2. Compensation for the costs of the contractor.

The first point has no special restrictions and questions. When reaching an agreement on the final cost of the relationship, only the opinion of the two parties is important. The agreement may contain both a fixed price and a floating one, which allows it to be reduced or increased later.

But the second point raises many more questions. What exactly should the customer compensate for? Compensation may relate to rental housing, food, but the customer is not obliged to pay in their full understanding. If the amounts of reimbursements are included in the agreement, is it necessary to pay personal income tax from them under the agreement? This is perhaps the key question because it affects the exact amounts from which taxes will be calculated. Only those expenses that are documented (checks, invoices and other forms) and fit into the framework of the preliminary agreement are compensated.

Contractors' income is subject to personal income tax on a general level. 13% is deducted from residents, 30% from non-residents. But deductions to the FSS and the Pension Fund of the Russian Federation are made only if such a condition is reflected in the agreement.

Calculation of tax

To calculate the tax, you must determine the amount of income of an individual. Income is the payment in cash and in kind that the contractor received from the customer. The amounts paid by the customer are subject to taxation, but the cost of work and compensation costs should be separated.

Whether the customer should charge income tax with compensation amounts, the Ministry of Finance has its own opinion, and the Federal Tax Service has its own. The Ministry of Finance believes that compensation paid for housing is a direct benefit of the contractor, that is, income, which means that it must be withheld from it. This practice is explained in the Letter of the Ministry of Finance of the Russian Federation of 03/20/2012 No. 03-04-05 / 9-329. The FTS, in turn, delimits one situation into several adjacent ones, in one scenario, the accrual is made, and in the second, no tax is levied. Arbitrage practice shows that even the calculated tax on compensation amounts can be returned to the performer in court. Therefore, the situation with the calculation of personal income tax with compensation for expenses is a rather controversial practice.

In general cases, personal income tax on the income of individuals is calculated by levying the entire amount of the established income tax.

Filling out the 6-NDFL form

Filling out the 6-NDFL form requires that all accrued income and deductible taxes from individuals who work in the organization in reporting period... In 6-NDFL, the work contract is also reflected.

To fill out, the employer must:

1. Summarize accrued income data on a quarterly basis.
2. Submit information on a cumulative basis from the beginning of the year - for the first quarter, six months, nine months and a year.
3. Reflect the dates of payments made both of the income paid itself and of the tax listed in the Federal Tax Service.

The report itself consists of a title page and two sections.

• On title page the details of the tax agent, as well as information about his authorized representative are put down.
• The first section provides generalized data for the entire enterprise as a whole.
• In the second section, the dates of specific payments are put down. The amounts paid out on the same dates are added together.

With zero information, zero or dashes are put in the columns.

Reflection in the form of payments under the contract

Information on the amounts of income accrued under construction contracts is entered into the report form upon payment. Any partial transfer is recognized as payment, and not only full payment for the work performed. Regardless of when the work was carried out or the document was concluded, the information in the report is entered only upon the fact of transfers money performer.

The indication in 6-NDFL information on is as follows:

• 020 line contains information about the amount of payments made under all work contracts;
• 030 provides information on the amount of due deductions;
• 040 - the amount of calculated personal income tax;
• 070 - withholding personal income tax.

• 100 - the day of actual receipt of funds;
• 110 - tax withholding date, the same as line 100;
• 120 - the day of transfer of the withheld personal income tax;
• 130 - the total amount of charges on contract documents paid on the specified date;
• 140 - the amount of tax withheld from the income indicated in line 130.

It is noteworthy that payments that were made on the last day of the quarter will be reflected only in the first section. In the second section, they should be included in the report for the next quarter.

It will be interesting for you

Our organization has accrued 10,000 rubles under a work contract. in September. But the payment was made in October. How to reflect these incomes in 6NDFL in the 1st and 2nd sections. And for what period should these expenses be reflected in the personal income tax (9 months or 12 months)

If the remuneration was paid in October, reflect it in section 1 and section 2 of the calculation of 6-NDFL at the end of the year.

The completion of the calculation is not affected by the date of remuneration under the work contract. When filling out line 020, be guided not by accruals in accounting, but by the date of receipt of income for personal income tax.

Unlike salaries for calculating personal income tax, the date of the actual receipt of income in the form of remuneration under the GPA is the day of their payment (the day of transfer to the employee's bank account). Therefore, the payment of remuneration must be included in the calculation 6-NDFL per year.

Reflect the payment of income under a civil law contract in section 2 as follows:

Line 100 - the day the remuneration is paid;
- line 110 - the same date as on line 100;
- line 120 - the next business day after the date indicated on line 110;
- line 130 - the amount of income;
- line 140 - the amount of tax withheld.

Justification

From reference books

10 examples of filling out 6-NDFL on real numbers

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Situation number 4.We paid an advance payment to an individual under a work contract on September 21. The balance will be issued in October - after the completion of the work.

Reflect the advance to the contractor in the payment period. In this case, the date of receipt of income is the day when the company transferred or issued money to the citizen. It doesn't matter if the company issues money before the end of the month for which the service was provided, or after.

In section 2 indicate line by line:

- 100 "Date of actual receipt of income" - 09.21.2016;

- 110 "Date withholding tax" - 09.21.2016;

- 120 "Term for the transfer of tax" - 09.24.2016;

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How not to get confused with carry-over income in the calculation of 6-NDFL

Most of the confusion in 6-NDFL is due to payments rolling from quarter to quarter. See specific examples of filling in different situations

The company calculates salaries, benefits, vacation pay for employees, as well as remuneration to contractors earlier than it pays. But this does not always affect the completion of the report.

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Situation: the contractor delivered the work in the second quarter and received the remuneration in the third

The company calculates the remuneration for the contractor on the date when it signs the act of work performed. But income for personal income tax arises when the contractor receives money. Therefore, in the calculation for nine months, show only the remuneration that was paid in the reporting period.

For example

On June 28, the company signed an act of completion with the contractor for 56,000 rubles, personal income tax - 7280 rubles. (56,000 rubles? 13%). I gave out the money on July 12, so it showed a reward calculated for nine months. I filled in section 2 as in sample 5.

Sample 5. How to show payments to contractors for the last quarter

• Download related forms:
• An employee's application for a double standard child tax deduction due to a parent's refusal of the standard tax deduction

Employers act as tax agents in relation to individuals. persons to whom they pay income, withhold and transfer income tax for them. Each quarter they report to the tax office, submitting reports. The report includes not only employees of the enterprise, but also performers under GPC contracts. How to reflect payments under construction contracts in 6 personal income tax?

This form of interaction does not imply the emergence of labor relations between the participants. The parties to the transaction are the customer and the contractor. The first one orders a certain service, for example, the repair of equipment, the second one performs the work within the time period specified in the contract. The customer accepts contract work, this fact is recorded by the act of work performed, after which payment for services is made. The document itself is governed by the Civil Code, not the Labor Code.

This type of relationship is beneficial to employers, since the performers on it are deprived of the guarantees established by the Labor Code of the Russian Federation (vacation, sick leave, working hours, and others). A GPC contract can be concluded for one-time work or for a long term. There are several varieties of it, one of them is a work contract. Duty to withhold and payment of personal income tax is reserved for the organization.

Important! If an enterprise has chosen an individual entrepreneur as a contractor, it is exempt from paying taxes under this contract, since SP is not physical. a person and independently pays and reports on their taxes.

How to fill out reports?

The report is filled in with a general total for all physical. persons. Contract payments are filled in the same way as for ordinary employees.

Important! The only difference is the reflection of the advance. When issuing an advance payment to the company's employees, tax is not withheld, it is calculated after the end of the month and is withheld from the salary. When concluding a work contract, personal income tax is withheld from each remuneration.

The first section is filled with a cumulative total from the beginning of the year. In field 010 the tax rate is indicated, for each rate a separate sheet is filled in. The contractor may not be a resident of Russia, then the tax will be withheld at the rate of 30%. Lines 020 and 040 show the amount of remuneration for the performance of work, services and the tax calculated from it. Field 070 reflects the tax withheld.

If the contractor under the contract is entitled to tax deductions (for example, professional), they are reflected in field 030 and reduce the amount to be taxed. This right must be documented.

Filling in line 060 is carried out once, for a total of all rates (if there are several). The value is entered in the field on the first sheet, on the remaining pages this line remains blank. All physical are taken into account. persons who received income during the year (filled in on an accrual basis). If several work contracts were concluded with the same person (in the current tax period), it is shown only once per line.

Section 2 is completed for current period - 3 months. All payments under the agreement are shown.

Under construction contracts, lines in 6 personal income tax are filled in as follows:

• 100 - the date of receipt of income by the performer. Either the day the funds were transferred or the day the cash was issued is indicated here;
• 110 - the date of withholding personal income tax (coincides with the day of payment of income);
• 120 - the date of transfer of the fee according to the law. It is legally established that the transfer of fees to the budget must be made no later than the day following the withholding of personal income tax. Thus, even if the tax was paid on the day the remuneration was issued, the report reflects the next business day;
• 130 - the cost specified in the contract. If the payment of an advance is meant, then the amount of the advance and the amount of the calculation;
• 140 - the amount of tax withheld.

Important! If the income was transferred on the last day of the reporting (tax) period, it is not taken into account in 6 personal income tax. The payment is included in the report for the next quarter.

LLC "Vitrazh" entered into a work contract with an individual. The advance was transferred on 05.12.2017, the act of completion was signed on 28.12.2017. Full settlement with the contractor was made on 29.12.2017. The cost of services was 39,000 rubles, of which the advance was equal to 10 thousand rubles. The contractor has the right to deduct an amount up to 8,000 rubles.

Advance payment and final settlement will be reflected in different periods, because Personal income tax from the last payment will be paid in 2018.

An example of filling out reports for 2017 and the 1st quarter of 2018:

Conclusion

Payments under construction contracts tax agent must show in the same way as the income of regular employees. Only the reflection of the advance is different, in this situation personal income tax is withheld from it. If the individual entrepreneur is an individual entrepreneur, there is no need to transfer tax for him, as well as to show it in 6 personal income tax.

Tax legislation establishes the obligation of companies and individual entrepreneurs to reflect in 6-NDFL the amount of remuneration under civil contracts (GLC) concluded with an individual who is not an entrepreneur. How to reflect GPC contracts in 6-NDFL is the topic of our publication.

6-NDFL and GPC agreement

Civil contracts include contracts for the provision of services on a reimbursable basis (for example, lease of property from an individual), etc. They are agreements in which a private person - a contractor / contractor / lessor undertakes to perform a set of works specified in the contract or provide certain services , and the customer - to accept and pay for them.

Payment under a GPC agreement is an income subject to personal income tax, therefore the customer has the obligation of a tax agent. He must accrue to the contractor the amount of payment, withhold and transfer personal income tax from it, and also notify the Federal Tax Service Inspectorate of these operations, i.e. fill out the 6-NDFL form.

How to reflect a work contract in 6-NDFL

Reflect income from contract work and the listed tax in 6-NDFL as follows:

The first section of the report indicates

• in field 010 - the tax rate (13 or 30%);
• in field 020 - the amount of payments for the work / service performed on an accrual basis from the beginning of the year;
• in field 040 - the amount of accrued tax on an accrual basis from the beginning of the year;
• in field 070 - the amount of personal income tax withheld from the beginning of the year;

The second section of the report indicates:

• in field 130 - the amount of payment (including personal income tax);
• in field 140 - the amount of tax withheld;
• in field 100 - the date of receipt of the payment;
• in field 110 - the date of withholding personal income tax from the income received;
• in field 120 - the date, no later than which it is necessary to transfer personal income tax.

For the correct registration of 6-NDFL for contract payments, you must remember about the requirements of the Tax Code of the Russian Federation:

• each payment, incl. advance or partial payment, must be reflected in the report;
• information on them is recorded in the 1st section on an accrual basis, in the 2nd - for the reporting quarter;
• the day the contractor is given payment for the work performed (including advance payment) is considered the day of receipt of income;
• tax from each payment must be transferred the next day after payment.

The 6-NDFL report reflects only the income received and only in the period in which it was received. For example, if the contractor completed the work in March 2018, and the remuneration was paid to him in April 2018, then the tax agent will reflect his income in the report for the 2nd quarter of 2018.

Taking into account all the requirements of the tax authorities, we will consider how to reflect the contract agreement in 6-NDFL using examples for the performance of work and the provision of services.

Example 1: filling out 6-NDFL under a civil contract for the repair of a machine

The contract for the repair of the lathe was concluded between OOO "Hermes" and Levshin N. R. Under the terms of the agreement, the contractor undertakes to perform work from May 10 to 25, 2018. The cost of work is 35,000 rubles.

May 15 Levshin N.R. an advance payment was received in the amount of 10,000 rubles, on the 30th the final payment was made on the basis of the acceptance certificate signed by the customer - 25,000 rubles. In 6-NDFL information will be reflected:

Example 2: filling out 6-NDFL under a car rental agreement

LLC "Argus" rents a car from Ivanov I.M., monthly until the 25th, paying for rental services without paying an advance payment - 10,000 rubles. per month. For the 1st quarter of 2018 to the lessor Ivanov I.M. paid 10,000 rubles. January 25, February 22 and March 23. The report for the 1st quarter includes information:

The tax is transferred on the next business day after payment. In February and March, payments were made on the 22nd and 23rd, transfer of personal income tax - on the 26th, as there were days off on February 23rd, February 24th and 25th and March.

If the contract for the work or the provision of services is concluded with an individual who has the status of a non-resident of the Russian Federation, then the tax rate on his payments will be 30%. It will affect the amount of tax and will be indicated in field 010. Otherwise, the calculation will be carried out according to the above algorithm.