6 NDFL for the first half of the rules of filling the sample. Accounting info. Terms and procedures for presenting the calculation

07/05/2017. Theme of article:

An example of filling form 6-NDFL
for half year 2017

No later than July 31, 2017, it is necessary to submit a report 6-NDFL for half a year.
Fill this calculation is more complicated than for 1 quarter. Since partition indicators 1 and 2 do not coincide.
Section 1 needs to show information by a growing outcome since the beginning of the year, for January-June. And in section 2 - for April, May and June. The form of 6-NDFL consists of:

• title leaf;
• section "Generalized Indicators";
• section 2 "Dates and the sums of actually received income and retained tax on income of individuals."

Zero calculation in form 6-NDFL: Payments were not

• 30.04.2017;
• 31.05.2017;
• 30.06.2017.

Errors in 6-NDFL calculations

Example of filling 6-NDFL: overgoing salary

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

Example:

"The company pays the salary to employees of the 10th day of each month. For June, workers received money on July 10, 2017. The total salary amount is 160,000 rubles, NDFL - 20,800 rubles. The accountant will reflect in 6-NDFL for the 2nd quarter of 2017 only accrued income and calculated tax on strings 020 and 040, as on the sample below. "

Example of filling 6-NDFL per half (2 quarters)

Example for 6-NDFL for the 2nd quarter: vacation

Example:

"The company in June 2017 paid vacation by two employees: Ivanov and Petrov. Ivanov received money on June 2. Accrued selling amount - 15 000 rub., NDFL - 1950 rub. Petrov received money - June 9th. Vacation amount - 12,000 rubles, NDFL - 1560 rubles. An example of filling 6-NDFL for the 2nd quarter of 2017 with vacationers See below. "

Example of filling 6 NDFL for the 2nd quarter (half year) 2017

Example of filling the calculation 6-NDFL for the 2nd quarter 2017: Prize

Example:

"On June 5, the Prize employees paid for May. The total amount of payments is 80,000 rubles. NDFL - 10 400 rubles. On the same day, one of the workers issued a prize for the anniversary - 5000 rubles. Ndfl with payout - 650 rubles. An example of reflection of awards in 6-NDFL for the 2nd quarter of 2017, see the figure below. "

Our article will help in this, since it presents examples of calculation in various situations.

Terms and procedures for presenting the calculation

The calculation is given to tax agents (paragraph 2 of Art. 230 Tax Code of the Russian Federation).

Zero calculation is not served if the income taxable income was not charged and were not paid (letter of the Federal Tax Service of the Russian Federation of August 1, 2016 No. BS-4-11 / 13984 @).

If "zero" is still filed, then the IFTS will accept it (letter of the Federal Tax Service of the Russian Federation of 04.05.2016 No. BS-4-11 / 7928 @).

Calculations for the first quarter, half of the year and 9 months are submitted no later than the last day of the month following the specified period. Therefore, quarterly calculations in 2018 submitted to the following deadlines (paragraph 7 of Art. 6.1, paragraph 2 of Art. 230 Tax Code):

• for the first quarter - no later than May 3 (taking into account the transfer of weekends and holidays);
• for half a year - no later than July 31;
• for 9 months - no later than October 31.

Annual calculation is given in the same way as the help of 2-NDFL: for 2018 - no later than 01.04.2019.

The calculation of the 6-NDFL is submitted only in electronic form in TCS if income in the tax (reporting) period is paid 25 or more saline, if 24 or less, the employers themselves decide how to submit a form: virtually or on paper (clause 2 of Art. 230 NK RF).

As a general rule, the Calculation is needed in the IFNS at the place of accounting of the organization (registration of IP at the place of residence).

In the presence of separate units (OP) Calculation in the form of 6-NDFL is submitted by the Organization with respect to the employees of these OPs in the IFNS at the place of accounting of such divisions, as well as in relation to individuals who have received income on civil law agreements in the IFTS, at the place of accounting of the OP, which have entered into such agreements (p. 2 Art. 230 Tax Code of the Russian Federation).

The calculation is filled separately for each OP regardless of what they are registered in one inspection, but in the territories of different municipalities and they have different OKTMO (a letter of the Federal Tax Service of the Russian Federation dated 28.12. 2015 No. BS-4-11 / 23129 @).

If the OP is in one municipal formation, but in the territories concluded by different IFTS, the organization has the right to register in one inspection and submitting settlements there (paragraph 4 of Art. 83 of the Tax Code of the Russian Federation).

Worker worked in various branches. If, during the tax period, the employee worked in various branches of the organization and its workplace was on various OCTMO, the tax agent should submit several certificates of 2-NDFL for such an employee (by the number of Inn CPP combinations - OKTMO code).

In terms of reference, the tax agent has the right to submit a variety of files: up to 3 thousand certificates in one file.

Special calculations are also served in the form of 6-NDFL, differing at least one of the details (INN, CAT, OKTMO code).

In terms of registration of 6-NDFL and 2-NDFL: In the title part, the Inn head organization is affixed, the branch of the branch, OCTMO at the location of the workplaces of individuals. In the payment reports the same OCTMO (letter of the Federal Tax Service of the Russian Federation dated July 7, 2017 No. BS-4-11 / 13281 @).

If the company changed the address, then after registration with IFTS, at the new location, the company must submit to a new inspection 2-NDFL and 6-NDFL:

• during the period of registration in the IFTS, still location, indicating the old OCTMO;
• for the period after registering in the IFTS, at a new location, pointing to a new OKTMMO.

At the same time, the 2-NDFL certificates and the calculation of the 6-NDFL indicates the KPP of the organization (a separate unit), assigned to the tax authority for the new location (letter of the Federal Tax Service of the Russian Federation dated December 27, 2016 No. BS-4-11 / 25114 @).

6-NDFL calculation form

Since reporting for 2017, but not earlier 26.03.2018, an updated form of 6-NDFL is applied (order of the Federal Tax Service of the Russian Federation dated January 17, 2018 No. MMB-7-11 / 18 @).

At the same time, if the annual 6-NDFL could still be passed on an old form, then the calculation for the 1st quarter is only necessary in the updated form.

The innovations are mainly related to the fact that from January 1, 2018, during reorganization, the successor should be submitted (income certificate) for a reorganized company, if she did not.

In accordance with these innovations, the title sheet of calculation and the formulation rules are changed:

• details appeared for successors:

1) "Reorganization form (liquidation) (code)", where one of the values \u200b\u200bis indicated: 1 - transformation, 2 - fusion, 3 - separation, 5 - addition, 6 - separation with simultaneous addition, 0 - elimination;

2) "TIN / CPP of a reorganized organization", where the successor affixed its INN and the PPC (the remaining organizations put fiwers);

• the codes for the successor (215 or 216, if he is the largest taxpayer), affiliated in the details "at the location (accounting) (code)";
• the Tax Agent field indicates the name of the reorganized organization or its separate division;
• it became possible to successor to confirm the accuracy of information.

However, changes concern not only successors, but also of all tax agents,

Codes for legal entities who are not the largest taxpayers were changed: instead of code 212 in the details "at the location (account) (code)" they will need to indicate 214.

To confirm the powers of the representative, it will be necessary to specify not only the name of the document, but also its details.

In addition, the barcode has changed.

Features of filling calculation

It needs to show all the incomes of individuals, from which the NDFL is calculated. In the form of 6-NDFL, income from which the tax agent does not pay tax (for example, child benefits, the amount of payment under the contract of sale of the property concluded with the physical individual).

Section 1 The calculation is filled with a growing result, it reflects:

• in p. 010 - applied NDFL-rate;
• in p. 020 - incomes of individuals from the beginning of the year;
• in p. 030 - deductions for revenues shown in the previous line;
• in p. 040 - calculated from the income of NFFL;
• in p. 025 and 045 - income in the form of dividends paid and tax calculated from them (respectively);
• in p. 050 - the amount of the advance payment paid by a migrant with a patent;
• in p. 060 - the number of those people whose income fell into account;
• in p. 070 - the amount of tax, held since the beginning of the year;
• in p. 080 - NDFL, which tax agent can not hold;
• in p. 090 - the amount of the tax returned to the physician.

When using different NDFL rates, you will have to fill in several blocks of strings 010-050 (a separate unit for each bet). In lines 060-090, summarized numbers are shown at all rates.

Section 2. Includes data on those operations that are manufactured over the past 3 months of the reporting period. Thus, in Section 2 of the calculation for 9 months, payments for the III quarter will fall.

For each payment, the date is determined: revenue receipt - in p. 100, the tax retention date is in page 110, the payment of NDFL - in p. 120.

Article 223 of the Tax Code of the Russian Federation determines the dates of the occurrence of various types of income, and Art. 226-226.1 Tax Code of the Russian Federation indicate the timing of the transfer of tax to the budget. We give them in the table:

The tax retention date almost always coincides with the date of income payment (paragraph 4 of Art. 226 of the Tax Code of the Russian Federation), but there are exceptions. So, the date of the deduction of the NDFL:

• from the advance (salaries for the first half of the month) will be the day of paying salary for his second half (letters of the Federal Tax Service of the Russian Federation of April 29, 2016 No. BS-4-11 / 7893, the Ministry of Finance of the Russian Federation of 01.02.2017 No. 03-04-06 / 5209);
• with supernormative daily daily - the next day of payments for the month in which the advance report was approved (a letter of the Ministry of Finance of the Russian Federation of 05.06.2017 No. 03-04-06 / 35510);
• with material benefits, gifts are more expensive than 4 thousand rubles (other natural income) - the coming day of salaries (paragraph 4 of Art. 226 of the Tax Code of the Russian Federation).

Revenues in the calculation line 130 are indicated completely, without decreasing NFFL and deductions.

Revenues that all three dates on strings 100-120 coincide are reflected in one block of strings 100-140. For example, together with the salary, you can show a paid premium for a month, holidays and hospitals are always shown separately from salary.

If the tax transfer period occurs in the fourth quarter (for example, the September salary is paid in October or September 30), it is not necessary to show income in section 2 of the calculation for 9 months, even if it is reflected in Section 1. This income will be reflected in section 2 of the annual calculation ( Letter of the Federal Tax Service of the Russian Federation dated July 21, 2017 No. BS-4-11 / 14329 @).

Example of filling 6-NDFL over half of 2018

In the line "Presentation period (code)" on the title page is affixed by the period code for which the calculation is supplied. In half of the year, this code is "31".

The organization has in the state of 15 employees.

For the first half of 2018, salary, premiums, vacation and benefits on temporary disability in total are accrued: 4,503,837,85 rub., Details are provided - 43 200 rubles. Ndfl from all payments is 579,883 rubles. The entire NDFL is retained and listed in the budget, except for NDFL in the amount of 90 064 rubles. With salaries for June - 700,000.00 rubles, deduction - 7 200 rubles. In total, in the first half of 2018, NDFL retained in the amount of 573,383 rubles. (579 883 rub. - 90 064 rub. + 83 564 rub.)

The second quarter is paid:

• 04/05/2018 - Salary for March in the amount of 650,000 rubles, with which the NDFL is held and listed - 83,564 rubles;
• 04.05.2018 - Salary of employees for April 700,000 rubles., Total standard deductions amounted to 7,200 rubles, the NDFL is calculated from the salary - 90 064 rubles., NDFL is retained and listed in the budget completely;
• 04.05.2018 - Prize for April 300,000 rubles, NDFL from it - 39,000 rubles;
• 05/25/2018 - Temporary disability manual - 6 053,43 rub., NDFL from it - 787 rubles.
• 05/28/2018 - Vacations in the amount of 42 357,12 rubles, calculated and retained by NDFL - 5,506 rubles. Vacation was provided from 05/31/2018 to 06/24/2018;
• 05.06.2018 - Salary for May - 700,000 rubles, NDFL from it - 90 064 rubles, deduction - 7 200 rubles;
• 06.06.2018 - Vacations for June - 6,250,15 rubles, calculated NDFL - 813 rubles;

The award and salary for April are included in one block of strings: 100 - 140, since all three dates in lines 100, 110 and 120 are coincided. Total amount of 1,000,000 rubles, withheld from it tax - 129 064 rub. (90 064 rub. + 39 000 rub.)

The salary for June in Section 2 does not turn on, since it is paid in July 2018, which means it will affect 6-NDFL for 9 months.
Not shown in section 2 and holidays paid in June 2018. The lifting period of the NDFL for them is 02.07.2018.

Calculation of 6-NDFL in the first half of 2018. The organization provided 05.07.2018.

Reflect overlaid paid tax

On line 090 f. 6-NDFL indicates the total amount of tax that the tax agent returns to taxpayers. The amount is shown by a growing outcome since the beginning of the year.

If the company returns personal income tax in 2018, it is unnecessary from last year's revenues, then this amount will affect the section 1 of the calculation for the corresponding period of this year.

In Section 2 forms, this operation does not turn on. The refined calculation of the 6-NDFL over the past year is not necessary.

At the same time, the company must submit to the inspection adjusted information in form 2-NDFL.

Ndfl to payment must be reduced by the amount of the return return. If the tax agent listed the tax without taking into account this amount, there is an excessive paid amount of tax that needs to be returned from the budget.

Letter of the Federal Security Service of the Russian Federation in Moscow of 30.06.2017 № 20-15 / 098896 @

Editorial note:

the tax return situation arises, in particular, if the company provided an employee property deduction (Letter of the Federal Tax Service of the Russian Federation in Moscow of June 30, 2017 No. 20-15 / 098896 @).

If the employee in July 2018 provided the property deduction: returned the tax retarded since the beginning of the year. At the same time, the calculation of the 6-NDFL for half a year was already entrusted to the inspection. In this situation, it is not necessary to refine a fixed form. The return operation of NDFL will be reflected in the following statements - for 9 months of 2018 on strings 030 and 090 of the calculation.

Row 070 does not need to be reduced by the amount of tax to be returned on the basis of a notice of confirmation of the right to property tax deduction.

Include extra charge for vacation

The date of receipt of income in the form of a one-time surcharge to annual leave is the day of its actual payout. The Russian Federal Tax Service offers to fill in Section 2 6-NDFL so:

• the dates specified in the lines of 100 and 110 coincide - the day of the actual receipt of surcharge;
• row 120 indicates the day next day of actual income payments.

The form of reference 2-NDFL approved by order of the Federal Tax Service of the Russian Federation of October 30, 2015 No. MMB-7-11 / 485 @. The incomes of individuals are reflected in the form in accordance with codes, which are shown in the list approved by the Order of the Federal Tax Service of the Russian Federation of September 10, 2015 No. MMB-7-11 / 387 @. If any income in the list is not named, then it is included in the 2-NDFL under the code 4800 "Other revenues".

So, if the company pays an employee of a one-time surcharge to annual leave, then in the form of 2-NDFL, this amount is reflected with the code 4800.

Letter of the Federal Tax Service of the Russian Federation of 08/16/2017 No. ZN-4-11 / 16202 @

Editorial note:

if you paid extra charge on June 15, then in lines 100 and 110 will reflect the date 06/15/2018, in line 120 - 18.06.2018.

We show the material benefit

According to the general rules in line 80 of section 1 of the calculation of the calculation of the incident, the amount of the tax is reflected, unfolded at the reporting date with the income obtained in natural form in the form of Matvyegoda in the absence of cash payments.

Upon receipt by a citizen of such income, the holding of the calculated NDFL amount is made by the tax agent at the expense of any cash income. At the same time, you can retain no more than half of the amount paid.

If during the year it is impossible to keep the calculated amount of the tax, then until March 1 of next year, it is necessary to report this in writing about this and about the amount of the inconspicuous NDFL of the physical lance and tax authorities.

Example. The employee received income in kind 17.05.2018, the tax is retained at the next payment on 05/31/2018.

This operation was reflected in the form of calculation in the first half of 2018:

1) in section 1:

• on line 020, 040, 070, the corresponding values \u200b\u200bare indicated;
• in line 080, the operation is not reflected;

2) in section 2:

• on line 100 indicated 05/17/2018;
• on line 110 - 31.05.2018;
• on line 120 - 01.06.2018;
• according to rows 130, 140, the corresponding values.

Letter of the Federal Tax Service of the Russian Federation of 05/22/2017 No. BS-4-11 / 9569

We reflect in the 6-income tax payment in parts

QUESTION:

How to reflect the line 120 of the section 2 of the calculation of the 6-NDFL amount of vacation pays that were accrued and paid in February, and the listing of personal income tax was partially in February, partly in March?

ANSWER:

According to the explanations of the Federal Tax Service of the Russian Federation, if the operation begins in one reporting period, and ends in the other, this operation is reflected in the completion period. In this case, the operation is considered completed in the period in which the tax transfer period is coming in accordance with paragraph 6 of Art. 226 of the Tax Code of the Russian Federation (letter dated 04/05/2017 No. BS-4-11 / 6420 @).

List the amount of calculated and retained tax is needed no later than the day following the day of payment of the income taxpayer.

For income in the form of temporary disability benefits (including a childcare allowance) and in the form of pay for holidays, it is necessary to transfer no later than the last number of the month, which produced such payments (paragraph 6 of Art. 226 of the Tax Code of the Russian Federation).

Therefore, the fact of transfer of tax, held with the amount of vacation pay, in parts will not affect the filling of the calculation of the 6-NDFL for the 1st quarter of 2018:

• on line 120 of section 2, it is required to indicate the payment period (28.02.2018), and not the actual date for transferring tax to the budget.

We decorate 6-NDFL when paying sick leave

If you pay an employee of temporary disability benefits (including a guide to care for 1 sick child) and selling tax agents are obliged to list the amount of NDFLs no later than the last number of the month in which the money was listed.

At the same time, the Tax Code of the Russian Federation found that if the date of payment of the tax falls on a weekend or a holiday, it is transferred to the nearest working day next.

Example. The employee was paid hospital 09.12.2017. At the same time, the term of transfer of the tax from the specified payment occurs in another period of submission, namely 09.01.2018. In this case, regardless of the date of direct transfer of personal income tax, this operation is reflected in lines 020, 040, 070 of the 1-NDFL settlement section for 2017.

In Section 2 forms 6-NDFL for the first quarter of 2018, the transmission operation is reflected as follows:

• on line 100 indicated 09.12.2017;
• on line 110 - 09.12.2017;
• on line 120 - 09.01.2018 (taking into account the provisions of paragraph 7 of Art. 6.1 of the Code);
• on line 130 and 140 - corresponding sums.

Letter of the Federal Tax Service of the Russian Federation of 03/13/2017 No. BS-4-11 / 4440 @

How to reflect in a 6-income monthly premium paid in the next quarter

ANSWER: The monthly premium is an integral part of the wage and is paid in accordance with the employment contract and the wage adopted in the organization. It reflects similarly to wages. The date of the actual preparation of a premium for production results, taking into account paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, the last day of the month is recognized for which the taxpayer accrued income. Therefore, the date of the actual receipt of the award in the situation under consideration is August 31, 2017.

If the company performs an operation in one period (the award for August), and completes it in another (the payment of the award in October), it is reflected in the form of 6-NDFL for the period in which it is completed. The operation is considered to be completed in the period in which the tax transfer period in accordance with paragraph 6 of Art is coming. 226 Code.

Calculation in form 6-NDFL, approved by order of the Federal Tax Service of the Russian Federation of October 14, 2015 No. MMB-7-11 / 450 @, is drawn up with a growing outcome for the first quarter, half of the year, 9 months and a year. In Section 2, the calculation for the corresponding reporting period reflects those operations that produced over the past 3 months of this period. Since the surveillance operation of the Prize for August is completed in October, it is reflected in the form of 6-NDFL for 2017.

Thus, since an employee income in the form of a premium for production results following the results of the work for August 2017, on the basis of the order was accrued on September 29, and was paid on October 2, 2017, this operation is reflected in 6-NDFL for 9 months of 2017 on strings 020 040, 060. And on line 070, this operation is reflected in the calculation for 2017.

At the same time, in Section 2, this operation is reflected in the calculation of the form of 6-NDFL for 2017 as follows:

On line 100 indicated 08/31/2017;
. on line 110 - the date of the premium payment (02.10.2017);

On line 120 - the date of the list of personal income tax (03.10.2017);

According to rows 130, 140, the corresponding sums.

Similar explanations are given in the letter of the Federal Tax Service of the Russian Federation of September 14, 2017 No. BS-4-11 / 18391.

The answer was prepared by the Rune Legal Consulting Service

The tax authorities explained how to reflect the recalculation of holidays in 6-NDFL

The date of the actual receipt of vacations for NDFL is the day of their direct payment. The tax with the specified amount is paid on the last day of the month, in which money was issued.

In the considered situation, the company recalculated holidays in connection with the award of workers. For some of them, issuing holidays and their recalculation falls at different reporting periods. How to fill 6-ndfl in this case.

Fiscals noted that the order of filling 6-ndfl when recalculating data payments depends on whether it decreased or, on the contrary, the amount increased.

In the first case, you will have to submit a corrected NDFL-report for a period in which payments were accrued. In section 1 of this form, we should register the final values \u200b\u200bwith regard to the reduced amount of vacation pay.

If, as a result of the recalculation, the company paid a vacation employee, "clarified" is not needed to represent. In this case, in Section 1 forms 6-NDFLs of that reporting period in which surcharge issued, summary sums are indicated, taking into account the surcharge of vacationers.

6-NDFL: The worker is translated between units with different octamo

Letter of the Federal Tax Service of the Russian Federation of 02/14/2018 No. GD-4-11 / 2828 @

6-NDFL: How to fill in the liquidation of the company

The agency clarified that in this case there are features of filling the title list of the NDFL report:

• in the "Form of Reorganization (Liquidation) (code)", you need to specify the value "0";
• the Inn / CPP field of a reorganized organization can be not filling out, since this information will be entered into the field "TIN" and "CAT".

The tax authorities have led the most common mistakes in the form of 6-NDFL

Letter of the Federal Tax Service of the Russian Federation of 01.11.2017 No. GD-4-11 / 22216 @

How to present 6-nddfl during reorganization

In response to this circulation, the tax reported the following.

According to Art. 84 of the Tax Code of the Russian Federation during reorganization, the company is removed from accounting in the IFTS, when it stops work. The date of making an entry to the register and will be the day of removing the company from accounting.

If the founder eliminates or reorganizes his company, the last tax period is considered to be a segment of the time since the beginning of the year to the day, when the termination of the company is registered in government agencies. Calculation in form 6-NDFL Company provides for the same period.

According to Art. 230 Tax Code of the Russian Federation Tax agents must provide 6-NDFLs to their tax calculation. The successor does not submit such a calculation for the reorganized company. However, if the firm that reorganizes has not fulfilled its obligations, the successors must provide all reminiscing documents to government agencies. If "heirs" are several, their responsibilities are distributed based on the transfer act or separation balance.

Letter of the UFNS in Moscow of January 10, 2018 No. 13-11 / 001299 @

We pass "clarified"

You will have to clarify the calculation if you forgot to specify any information or errors (in amounts of income, deductions, tax or personal data, etc.).

Also, "Cpeakerka" gives up when recalculating NDFL for the past year (letter of the Federal Tax Service of the Russian Federation dated 09.21.2016 No. BS-4-11 / 17756 @).

The deadlines for the delivery of the refined calculation of the Tax Code of the Russian Federation does not determine. However, it is better to send it to the inspection before tax authorities find inaccuracy. Then the fine in the amount of 500 rubles can not be afraid.

The "adjustment number" line indicates "001", if the calculation is corrected for the first time, "002" - when filing the second "clarified" and so on. In rows where errors are detected, the correct data is specified, in the remaining lines - the same data as in the primary reporting.

The calculation is incorrectly indicated by the checkpoint or OCTMO. In this case, it is also necessary to pass "clarified". At the same time, two calculations are surrendered to the inspection (Letter of the Federal Tax Service of the Russian Federation of August 12, 2016 No. GD-4-11 / 14772):

• in one calculation, the "000" adjustment number is indicated, the correct values \u200b\u200bof the checkpoint or OCTMO are affixed, the remaining lines are transferred from the primary calculation;
• the second calculation is applied to the "001" adjustment number, the gearbox or OCTMO indicate the same as in the erroneous report, in all sections of the calculation are zeros.

If the calculation with the correct gearbox or OCTMO is presented with a delay, a penalty of claim 1.2 of Art. 126 Tax Code of the Russian Federation (for violation of the reporting period) is not applicable.

For a reliable formation of the state of calculations with the budget, in the event of a change in the data of the CRSB after passing the refined calculations, it is possible to apply for the clarification of the erroneous completed details of the settlement documents.

Editorial note:

in connection with the transfer of NDFL administration by interregional (inter-district) inspections on the largest taxpayers in the territorial tax authorities, the FTS of the Russian Federation reported the following.

Since reporting for 2016, the largest taxpayers who have OP, it is necessary to take 6-NDFL and 2-NDFL into the territorial tax authorities. At the same time, if the "clarified" on NDFLs surrendered after 01.01.2017, they should also be sent to ordinary inspections (Letter of the Federal Tax Service of the Russian Federation dated December 19, 2016 No. BS-4-11 / 24349 @).

Penalties for violations of the procedure for calculating and for errors in it

The penalty for failure to provide form is 1 thousand rubles for each complete or incomplete month from the day established for its presentation (clause 1.2 of Art. 126 of the Tax Code of the Russian Federation).

If the calculation is not filed within 10 days after the deadline expires, they can block accounts in the bank (clause 3.2 of Art. 76 of the Tax Code of the Russian Federation).

The penalty for errors in the calculation will be 500 rubles. With independent correction of the error, the fine will not be subject to the refined calculation before it became known that the inspectors found unreliable information (Article 126.1 of the Tax Code of the Russian Federation).

The penalty for non-compliance with the form of representation of the calculation (paper instead of electronic form) is 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

Also, in addition to tax liability, the organization provides administrative responsibility for an official.

The penalty for failure to calculate for the employee of the organization responsible for its representation is from 300 to 500 rubles (part 1 of Article 15.6 of the Administrative Code of the Russian Federation).

Editorial note:

if the organization works chief books, in the official instruction of which the timely delivery of reports is indicated, then it should be attracted (the decision of the Armed Forces of the Russian Federation of 09.03.2017 No. 78-ad17-8).

Delivery 6-NDFL in 2017 is mandatory. Such an obligation to FTS ordered all legal entities that paid the labor of employees. Moreover, such a form is a kind of addition to another form 2-NDFL, which also gives up with all tax agents.

An example of filling 6 NDFL in the first half of 2017, you can find both on the Internet and in any compartment of the FTS. Moreover, having before the eyes an example of filling can be easily fill out any form of tax reporting.

It should also be noted that the forms of 6-NDFL and 2-NDFLs in content similar to each other. The fact is that the form of 2-NDFL is filled in for each employee separately, while 6-NDFL is general information on salary payments to employees, the company as a whole.

When is the form of 6-NDFL?

The form of 6-NDFL, in 2017 it gives up 4 times, namely:

• For the first quarter before April 30, 2017.
• For the first half of 2017 until July 31
• 9 months before October 31;
• A year before April 1, 2017.

Important! Since the form gives up with a growing outcome, it is often errors in the instructions of the delivery date. It is necessary to indicate the reporting date, that is, March 30 - for the 1st quarter, June 30 - for half a year, September 30 - for the first 9 months and December 31 - when surrendering the form for the year.

Filling the title leaf

The first to pay attention to when filling the title page is the Inn and PPC. However, on each page of the form 6-NDFL, you must fill in the INN and PPC.

It should also be noted that the filling of the rows begins to the left of the right, and if there are still empty cells in the line, they need to put a dash.

Leave the cells empty, even if the string is filled, is strictly prohibited. This rule does not apply to filling the line about the name of the tax agent.

After specifying the Inn and CAT document in the header, you need to register the adjustment number. In case the form is applied for the first time, 000 is prescribed.

Then the period code is prescribed. The encoding of the period is written in the application to form 6-NDFL. The first quarter corresponds to code 21. And if we are talking about the reorganization of the company, then you must specify the code at number 51.

The tax period in this case is - 2017.

The tax authority code in which the form is provided can be found or in the department itself, or on the FNS website.

The location code that must be specified in the next line is listed in Appendix No. 2, where it is written that all enterprises at the location must specify the code - 212. The individual entrepreneur must specify the code at the place of residence - 120.

However, it should be indicated that individuals who are associated with:

• Advocate
• Notarial activity
• Separate divisions of Russian companies
• Separate divisions of foreign companies.

In the next line, you must specify the full name of the organization.

The following is prescribed by the All-Russian Classifier of the territories of municipalities. It can be found either on the FNS website in applications, or on any other form filed earlier.

The number of the main Okvood can be found in the constituent documents.

Finally, a complete full name is prescribed to the form. If, instead of the director of the enterprise, the feed is carried out by an accountant or other trusted person, it is necessary to attach a notarial power of attorney.

Fill out Section number 1

• Row 010 - tax rate 13%
• 020 - The amount of accrued income is calculated in general in the first half of 2017.
• 030 - the sum of tax deductions. Under this category, for example, the deductions for imperfect children fall. For example, deduction is 4000 rubles * 6 months we get 24,000 rubles. So in line 030 write 24,000.
• 040 - the amount of calculated tax on the income of individuals is prescribed. For the miscalculation, it is necessary from the line of the line 020 to deduct the indicator of the string 030 and multiply 13%.
• The line 045 indicates deductions for dividends.
• And at 050 row fixed advance payment.
• 060 - the number of employees of the company that received income.
• 070 - Here you need to specify the actually paid personal income tax, that is, from the Row of 040, it is necessary to subtract NDFL for the June wage of employees.
• In Section number 2, it is necessary to register specific dates of the income received and the amount of income actually received.

Example of filling

So, imagine that the company X in the first half of 2017 transferred 1,500,000 rubles to its employees to its employees. Fix the figure in line 020. Moreover, 8,400 rubles were transferred to an employee of Egorov at the expense of payments for its minor daughter. This information must be reflected in line No. 030. We obtain that the amount of accrued taxes for the first half of 2017 is 193,908. This figure is specified in line 040.

For this (1500000-8400) * 13%

Since dividends in this company are not paid, and advance payments were also not accrued, then in line 045 and 050 put the docking.

Total company consists of 10 people, reflect this fact in line 060.

And in line 070, we specify the actual NFFL. That is, minus the July wage. And this is 161,590 rubles.

Now let's turn to the completion of Section 2

March 31, the salary was paid for March in the amount of 250,000. And on April 7, the tax paid, also for March.

Accordingly, 30.04. The salaries for April was accrued, also in the amount of 250,000. And therefore, the amount of customized tax will also be 32,318 rubles.

Salary for May and deductions for tax will correspond to the past. But, the accrual for July will go to the following statements, for 9 months.

All, now put the date and signature.

conclusions

• 6- NDFL to the delivery obligatory.
• Rental 6-NDFs 4 times a year.
• The method of filling the blank can be different. Manually or typewritten text.
• The blank is rented in the FTS.
• To fill it, you need the constituent documents of the company and the wage paid.

Today we are with you dear readers, we will deal with how to fill 6-ndfl. This form of the report is one of the innovations of 2016. Although she was introduced three years ago, but he had already arrived in 2019, and there were still many questions to fill it. We will start with the most standard examples of filling form 6-NDFL.

Who gives 6-NDFL

Let me remind you that 6-NDFL is compiled by all employers (and IP, and legal entities) in the results of each quarter a growing outcome!

How to fill 6 ndfl correctly

And fill and pass declarations and other reports are easier through special service.

Well, now I will proceed to the instructions for the proper filling of the 6th NDFL. Below will analyze several examples.

Important! The article form 6-NDFL is filled with an example of the 1st quarter of 2019.

Fill the tituer

• We point out the Inn and the KPP of the Urlitsa (IP only INN);
• I put the adjustment number (for the primary report, we put "000" if we pass the adjustment report - then "001", etc.);
• We put the code code for which the report is drawn up (there are in applications to the order approval of the form) and year: if we pass a report for the 1st quarter, the period of the period we will have "21", and the year "2019";
• Next, we put the tax authority code (where we pass the report) and the code of the submission site (the table with them is also in the annexes to the order): when the report surrenders at the place of accounting of Jurlitsa - set "212", if at the place of residence IP - "120";
• Indicate the name of Juralice or FULL NAM;
• We put the OCTMO code;
• Indicate the contact phone, we put the number of report pages and the number of sheets of applications to it, if there are;
• In those lines that are not filled, due to the lack of data, downtakes are necessarily affixed.

The lower parts of the title are filled with standard: the left side for the person representing the report to the tax authority, the right side for the tax worker.

Sample filled title of the report 6-NDFL

Important! If you have not one OKTMO code, you will need to fill out a few reports 6-NDFL: each code is a separate report.

When can this be?

• When employees pay the headquarters and a separate division, located on another territory - in this case, two separate report are filled out, each gives up its tax according to an associated Code of OCTMO;
• When a part of the activities have been translated into UTII or patent, respectively, he stands in account as a payer of these taxes in another tax - here the IP must put OCTMO in accordance with the placement of activities translated into these specialists.

On this, in principle, everything, the tituer is filled. In his fill, as you see, there is nothing complicated. Now go to the sections. And here we immediately divide the following actions for two examples: When you pay to employees with a salary before the end of the month and when you pay it for them next month.

What does this mean?

I will explain immediately on the example. The salary should be paid to the employee at least 2 times a month: they usually pay an advance, and then the rest of the salary.

How does this happen in reality?

The advance payment for the current month is more often paid on 15-25 of the number of this month, that is, for example, an advance for October worker receives on October 16. And the salary for October, the employee can get both in October, for example, October 31 - on the last day of the month, and may already in November - usually happening and employers pay salary over the past period to the 5-10th day of the next month. Dates may vary, they are installed by the employer in the wage position. Accordingly, we have two situations:

1. When the salary of employees for the current month is paid in the same month;
2. When the salary of employees for the current month is paid next month.

It is important to distinguish between these situations exactly at the junction of periods. For example, now you will need to pass a report on the results of the 1st quarter. Accordingly, for each of the indicators designated above, its indicators will differ.

Fill out sections 1 and 2: if salary pay in the same month

Show an exemplary calculation on the example: the company "First" since the beginning of 2018 works 5 people, the number of employees has not changed. Suppose every employee has a salary of 26,250 rubles, respectively, the amount of accrued income, and in our case, when filling in the declaration for the 1st quarter of 2019, we will reflect the accrued income for the December 2018 - February 2019, amounted to 26,250 * 5 \u003d 131 250 rubles. (This is December 2018) and 26 250 * 5 * 2 months. \u003d 262 500 (January-February 2019), will be equal to 393,750 rubles. Income in the form of dividends were not charged.

Employees in January-February 2019 were provided with tax deductions for children in the total amount of 28 thousand rubles. In December 2018, standard deductions were not provided, since the cumulative income of each employee exceeded 350 thousand rubles. It turns out that the number of NDFL for December 2018 was 131,250 * 13% \u003d 17,063 rubles, and in January-February 2019 - (262,500-25,000) * 13% \u003d 30,486 rubles.

How do you need to put in the report? Open Section 1 and lastly fill it:

• P. 010 - 13% (if there is a charged income taxed by ndfl at other rates, then in the report it will be necessary to fill out several sections 1 - each bid is affixed on a separate sheet with through numbers);
• P. 020 - We put 393 750 rubles, i.e. The entire amount of the income of workers for December-February 2019;
• P. 030 - put 28,000 rubles, i.e. amounts of deductions provided to employees;
• P. 040 - put 47,549 rubles, i.e. the entire amount of NDFL, calculated on the basis of 9 months;
• If when filling out the rows 025; 045; 050; 080; 090 There is no data, since the dividends were not charged, as in our case, they are not fooling, and 0 (see paragraph 1.8 of the order to fill out a form, approved by the order of the Federal Tax Service of Russia No. 21.05. .2015)

• P. 070 - 47,549 rubles, i.e. The amount of customized tax.

Rows 060 - 090 include total amounts for all subsequent sections. Therefore, if you have several sheets when filling out, then these data are affixed only on the first of them. On the rest of the sheets in the lines of 060-090, foolings are put.

Important! If you pay a salary for the current month during the same month, Ideally, you will have equality: p. 040 \u003d p. 070. That is, how much personal income tax from the revenues of workers you were calculated, so much kept. If part of the amount of NDFL is not kept for any reason, it is shown in line 080. In this case, the equality will be like this: p. 040 \u003d p. 070 + p. 080.

Section 2 now need to reflect amounts by date. Please note that when paying salaries, the following dates should be taken into account:

• The date of receipt of income (for the purposes of calculating NDFL) is considered the last number of months, for which this salary is accrued, for example, 31.01.
• The deduction date of NDFL is the date of the actual payment of money, and this is in our example - February 5th.
• The date of payment of NDFL to the budget is considered a day coming after the day of payment of money. In our example it will be February 6th.

Now fill in each block of section 2. In subsequent tax periods, the data is affixed by a growing result.

• P. 100 - 12.2018;
• P. 110 - 01.2019; (the date of payment is shifted because of the New Year holidays)
• P. 140 - 17,063 rubles (the amount of customized NDFL per month);
• P. 120 - 01.2019.

As a result, after you fill in Section 2, you have the amount of strings 130 for all months should be equal to line 020, and the amount of strings 140 for all months is row 070.

Sample fill in the second page 6-NDFL with sections 1 and 2

Fill 1 and 2 sections: if salary pay next month

The example of the idea remains the same: 5 employees, the salary of each 26,250 rubles, the final income for 9 months 1 181 250 rubles. Income in the form of dividends were not charged. The salary for the current month is issued on the 10th day of the next month, that is, the salary for September will receive employees on October 10.

Tax deductions provided to employees from the beginning of the year amounted to all the same 36 thousand rubles. The amount of calculated NDFL is: (1 181 250 - 36,000) * 13% \u003d 148 881 rubles, including 17,063 rubles - NDFL from salaries for September.

What do we put in the report? Open Section 1 and lastly fill it:

• P. 010 - 13% (if there were income taxable at other rates, then fill in a section several times);
• P. 020 - We put the same 1,181,250 rubles of total income;
• P. 030 - We put the same 36,000 rubles of deductions;
• P. 040 - We set 148,881 rubles, i.e. the entire amount of NDFL, calculated on the basis of 9 months;
• The remaining lines of ductile, since the income in the form of dividends was not charged.

Now go to the final part of the section 1. Here you need to put it out:

• P. 060 - 5 people, as in the company 5 employees;
• Page 070 - 131 818 rubles (148 881 rub. - 17 063 rub.), I.e. NDFL is put here without paying a salary tax for September: we did not hold it, as the salary has not paid yet.

Important! In this case, pp. 070 will be less than page 040, since with salaries for September tax has not yet been retained. To put the remaining amount (17,063 rubles) in the line 080 is also not necessary. The report is drawn up as of the last day of the period, and since the salary as of this day is not paid, then the obligations to keep the tax does not occur.

The completed section 1 for this situation will look like this:

Section 2 now need to reflect amounts by date. Dates here will be considered differently.

• The date of receipt of income for the purpose of calculating NDFL will also be considered the last number of the working month. In September, this is the 30th day.
• The deduction date of NDFL is the date of the actual payment of money. In order for October 10, employees received a salary, it should be transferred to the bank a day earlier. It turns out that the deduction date of the NDFL on October 9.
• The date of payment of NDFLs to the budget is the date following the day of payment of money. In our example it will be October 10th.

Next, fill in each block of Section 2 from the beginning of the year, that is, we paint sums for each month. But we will not show the data on the salary for September, they will fall into the report for the year, since the salary will be paid only in October. In the report for the year, the data for September will need to be filled in this way:

• P. 100 - 09.2017;
• P. 130 - 131 250 rubles (salary of workers per month);
• P. 110 - 10.2017;
• P. 140 - 17,063 rubles (the amount of customized NDFL for the month, taking into account the standard deductions received by employees);
• P. 120 - 10.2017.

Now you know how to fill 6-ndfl. If you have questions, ask in the comments!

Of October 14, 2015, the reporting form was approved on October 14, 2015: Calculation of NDFLs in the form of 6FFL, which was calculated and retained in individuals in the reporting period. The declaration on the approved form is mandatory to fill out and providing in the IFTS for all tax agents (companies, organizations, enterprises and individual entrepreneurs).

Report on form 6-NDFL: Rules for delivery, structure

The report on the form of 6FFL is transmitted to the tax inspection quarterly. The deadline for delivery is the last day of the month, which follows. If this date falls on holiday, Saturday or Sunday, then the allowable date of delivery of the report is the next business day for the weekend or holiday.

In 2017, the calculation on the report to surrender to the tax authority should not later:

• third April 2017 (annual calculation for 2016),
• october 199, 2017 (quarterly report for three months of 2017),
• thirty-first of July 2017 (half-year report for 2017),
• thirty-first October 2017 (report for the first nine months of 2017).

Report for 2017 should be passed no later than the second April 2018.

The violation of the deadlines for reporting leads to sanctions from the tax authorities. The tax agent is punishable by a fine of one thousand rubles for each overdue month, even if the rational was only one day.

Penalties are provided for incorrect design and errors in the calculation of 6FFL. For the inaccuracies discovered inaccuracies will have to pay a fine of five hundred rubles.

This report provides information not to a specific physical lance, but in general on accrued and listed income tax on all individuals who received income in the organization.

• Petrova N.I. - For 10 months from the beginning of the year per 1 child 1400 rubles x 10 months. \u003d 14 000 rubles
• Morozov E.N. - For the course of 3 months from the beginning of the year on three children - ((1400 x 2) + 3000) x 3 months. \u003d 17 400 rub
• To one employee during 2016, a standard deduction as a disabled person was provided: Sidorov A.V. - For 12 months from the beginning of the year, deduction was 500 x 12 months. \u003d 6000 rubles.

To fill out a section 2 of the calculation of 6 NDFLs for the fourth sq. 2016 we use the following auxiliary table. It reflects the amount of payments, tax deductions, accrued and paid tax in the 4th quarter.

The table reflects the gifts issued by seven employees for the new year.

In 2016, these employees did not receive material assistance and other gifts.

Example of filling the second section of the 6FFL

According to the information specified in the table above, consider how to fill out section 2 6 NDFL:

First block:

• p. 100 - 30.09.2016 p.130 - 300000;
• p. 110 - 11.10.2016 p.140 - 58253;
• p. 120 - 12.10.2016.

Second block:

• p. 100 - 10/20/2016 p.130 - 24451.23;
• p. 110 - 10/20/2016 p.140 - 3183;
• p. 120 - 10/31/2016.

Third block:

• p. 120 - 10/31/2016.

Fourth block:

• p. 100 - 25.10.2016 p.130 - 40000;
• p. 110 - 25.10.2016 p.140 - 5200;
• p. 120 - 10/31/2016.

Fifth block:

• p. 100 - 31.10.2016 p.130 - 317000;
• p. 110 - 11.11.2016 p.140 - 60463;
• p. 120 - 14.11.2016.

Sixth block:

• p. 100 - 11.11.2016 p.130 - 37428.16;
• p. 110 - 11.11.2016 p.140 - 4866;
• p. 120 - 30.11.2016.

Seventh block:

• p. 100 - 30.11.2016 p.130 - 32000;
• p. 110 - 09.12.2016 p.140 - 6103;
• p. 120 - 12.12.2016.

Eighth block:

• p. 100 - 26.12.2016 p.130 - 5000;
• p. 110 - 26.12.2016 p.140 - 650;
• p. 120 - 27.12.2016.

Ninth block:

• p. 100 - 27.12.2016 p.130 - 35000;
• p. 110 - 27.12.2016 p.140 - 910;
• p. 120 - 28.12.2016.

2 Section 6 NDFL: Form, Sample Filling Zero Report

The report of 6FFL is obliged to provide tax agents: enterprises (organizations) and IP, paying remuneration for the labor of individuals. If, during the calendar year, an IP or an enterprise did not charge and did not pay revenues to employees and did not lend financial activities, the zero calculation of the form of the 6DFL can not be taken to the IFST.

But if the organization or IP provide zero calculation, then the IFTS is obliged to accept it.

Inspectors of the IFNS do not know that the organization or IP in the reporting period did not lead financial activities and were not tax agents, and expect a calculation in the form of 6FFL. If the report within two weeks after the final feed period is not taxed, then the IFTS has the right to block a bank account and expose penalties of SP or organization that has not surrendered the report.

In order to avoid trouble with the IFTS, the accountant has the right to provide a 6DFL declaration (with empty values) or write an information letter in IFTS.

A sample of the report prepared for the surrender with zero indicators is shown below.

A sample letter in the IFTS about the zero report can be seen below.

Filling 6 NDFL: Action Algorithm

To facilitate labor to fill the second section of the calculation of the 6FFL, it is necessary:

1. Pick all payment orders to pay personal income tax in the reporting quarter.
2. Choose all payment orders for transferring income to employees and expenditure order for issuing revenues from the cashier, decompose them in chronological order.
3. Create an auxiliary table according to the example described above
4. Information for each type of income in the table is filling out according to the information provided in the section: "How to fill the 6FFL: Rows 100-120".
5. From the completed auxiliary table, take information for section 2 calculation of 6 NDFL.

Attention:

• The line 110 indicates the day in which the employee's income was actually paid (even if the salary or other income was paid later than the date set by the NK).
• NDFL is not held when paying an advance.
• In line 120, the limit date is affixed to transfer to the tax budget by type of income, and not a valid date for transferring income tax (even if the tax is listed later than the date set by the NC).
• The line 140 is affected by the amount of the amount of income tax paid (if the income tax is listed completely or not listed at all, then the tax is still affixed to be listed).

Second section 6 NDFL. Situation: it is impossible to keep tax

How to Fill 2 Section 6 NDFLs when to keep income tax from an employee is not possible?

The individual received income in physical terms (for example, a gift), but in the future he has no cash payments.

The employer does not have the ability to keep and transfer income tax issued in physical income to the budget.

How to Fill 2 Section 6 NDFLs in this situation, indicated below:

• p.100 - the day of issuing income in physical terms;
• p.110 - 0;
• p.120 - 0;
• p.130 - income in physical terms (sum);
• p.140 - 0.

The amount of incorporated income is indicated in the section of the first declaration on page 080.

Conclusion

Declaration 6 NDFL - report for accountants New. When filled it, there is a large number of questions, not all the nuances are discussed and reflected in the recommendations given by tax authorities. Clarification and clarifications on controversial issues are regularly given in the official letters of the Federal Tax Service of the Russian Federation. In 2017, changes in the reporting form and the rules for its fill is not provided. This article reflects how to fill out 2 section 6 NDFLs in the most common situations given the algorithm for the compilation of the second settlement section successfully applied in practice.

Good luck in passing reports!