Until what date are 6 personal income tax accepted? Fines for violation of the deadline and delay

Before the last month of summer, Russian organizations that are legal entities or individual entrepreneurs are required to submit a report on the 6-NDFL form to the local branch of the Federal Tax Service of their city. Filling out the form became relevant only in 2016, when it was introduced into circulation as a quarterly way of providing reporting data regarding wages and other types of wages received by employees of firms. Despite the fact that this form has been in use for the second year, accounting specialists of many organizations still have questions about filling it out. In this material, we will take a closer look at 6-NDFL for half a year: deadlines, what the certificate is and step by step instructions by filling.

This form was put into circulation in January 2016, and approved in October 2015. The form is used to submit reports for each three-month period of the year - quarter. Inside it, information is provided on tax deductions calculated on the income of employees of organizations, which were subsequently transferred by the tax agent to the country's budget.

Before the time indicated above, tax agents filled out a 2-NDFL certificate. It should be noted that with the introduction of 6-NDFL, the previous form has not become outdated, but has remained a relevant element of reporting, it is just that now it is not provided alone. In contrast, the new form is filled with aggregated data for all tax-paying individuals who have received income from the tax agent providing the paper.

In our article we will tell you in detail: why do you need a 2-NDFL certificate, what to indicate in the declaration, the rules for filling out, and also in what cases it is not required to provide a certificate in tax authorities.

Why is it that the accounting departments of some companies still cannot fully understand how to fill in some aspects of the form, if everything seems so simple? The fact is that the attached list of clarifications to the order of the tax service of October 2015 cannot boast of the completeness of the required data. The service continues to provide clarifications in letters, but has not yet been able to give citizens all the necessary information.

Now let's pay attention to some of the features of the form, which should be taken seriously during the filling procedure.

The basis for entering information into the 6-NDFL form is the information that is in the accounting tax registers.

Table 1. Duration of holding funds for specific types of income

Deadlines for submitting the form for the six-month period of the organization's work

The 6-NDFL certificate is filled out on the last day of the end of the second three-month period of the half-year, it turns out that it includes reporting data on payments given to individuals starting from the first day of January and ending on the last day of June. The company undertakes to submit the completed form for consideration to the tax office before the end of the thirty-day period following the reporting period, that is, before July 31. If the end of the month falls on a Sunday, then the provision of paper is made on the first day of August.

If the company has territorial departments located in other cities or districts of the city, then for each of them an independent reporting procedure is carried out at the place of registration to which they belong according to their location.

Within the reporting document, the funds due and issued to employees of the companies are reflected, including wages, dividends, etc. It also indicates:

• the amount of tax deductions from income;
• deductions compensating for the costs of payers, if any.

How to fill out the form for half a year

Completing any form begins with a cover page providing important information about the company. Consider what information is entered into it according to the rules

Step # 1 - fill in the title page

First of all, this form is used to fill in the title page, the so-called title page. It should be noted that this element of the document is the easiest to design.

At the top of the page, enter the values:

• KPP - the code of the reason for registration of the organization filling out the form;
• TIN - Taxpayer Identification Number owned by the company.

Note! In the second cell for entering information on the TIN, the last two cells are filled with dashes.

Then go to the column for the correction number. If the form is filled in for the first time, three zeros are entered in succession. Next, fill in the line for the current period of document submission. For a six-month period, one of two digital values \u200b\u200bis introduced into it:

• 31 - for a company that continues to function;
• or 52 - for an organization undergoing reorganization or exiting.

In the line “tax period, we enter the current year, for example, the current year, 2017. After that we indicate the code of the tax office where the form is submitted for verification.

• companies located in Russia put the number 212;
• individual entrepreneurs registered at the place of residence enter the code 120;
• iP-shniki registered at the place of work write the value 320;
• owners of private law practice enter the figure 125;
• notary offices 126;
• separate branches of companies of Russian or foreign origin write the numbers 120 and 335, respectively.

Then the name of the organization filling out the form is indicated due to its status as a tax agent. It is written, if available, the abbreviation is not complete, but abbreviated. Note. First of all, they indicate the name of the company meaningful, then they move on to the rest.

The rest of the title page fields are standard for all declaration forms, therefore they usually do not raise additional questions from the accounting department employees.

Step number 2 - fill out the first and second sections of the reporting form

Filling out the first section of this form for a period of six months is made by entering information with a cumulative result. Simply put, within this semi-annual report, you provide the sums of payments added to each other, provided to employees of the company in the first and second three-month periods of the six months.

The value received is indicated in the column under the number 020. In this case, it should be taken into account whether the funds were paid according to different tax rates... If so, the first section is filled in for each taxation rate separately. Let's give an example. Residents of the country lose income accruals in the amount of 13% of the amount expected to be received, while foreign citizens receive dividends with deductions of 15% of the amount. Putting them in one column is not possible.

However, if dividends were paid to non-residents, then one more time to enter information in the first section is not required, since according to the rule that came into force in 2015, the taxation of dividends on personal income is carried out at the same salary rate.

It is not difficult to fill in columns 020 to 050. If the company in the state does not have foreign citizens and has not accrued dividends to anyone, zero values \u200b\u200bare put inside them.

The second section contains information for the second quarter of the six-month reporting period, that is, it contains information on:

• the month of April;
• june.

In the first part of the form, the value of the amount is entered for all the income that was accrued and it does not matter if it was eventually paid. In the case of paying employees' wages for every tenth day of the thirty-day period following the worked month, it must be taken into account in the first part of the form, therefore, it is not necessary to enter the found value in the second, since it will in any case be included in the reporting documents for the past three quarters.

Let's give an example of entering data into the form for the six-month reporting period in 2016.

The organization, of which you are the head, has transferred to its employees a salary in the amount of 450 thousand rubles for a period of three months:

• january;
• february;
• martha.

• april;
• june.

For the last month of the period, an accrual was made in the amount of 150 thousand rubles. All payments are made on the tenth day of the next month for the previous thirty-day period, for example, the wages earned for the month of March "fell" on the bank cards of employees on the 10th day of April. For June, the payment was made in July, on 07.07.2016.

One of the company's employees is the mother of a ten-year-old girl; she has no more children. A woman's tax deduction is provided in the amount of 1,400 rubles, and her monthly salary is 30,000.

In the first section of the form, we find line 020 and enter the total amount of payments made for two quarters, which we find by adding quarterly payments, that is, 450 thousand + 450 thousand \u003d 900 thousand rubles.

We fill in the second section issued in April wages for March, excluding funds received in July from workers in June.

Your organization did not pay dividends, it has no fixed advances, therefore, we put zeros in the required cells.

An employee who is a mother received a deduction of 1400 rubles every month for half a year, so we indicate the total amount of the deduction as 1400 * 6 \u003d 8 thousand 400 rubles.

Now we find the financial base for calculating the tax by deducting compensation from the principal amount of money, that is, 900 thousand - 8.4 thousand \u003d 891.6 thousand.

The amount of tax is obtained by multiplying the rate by the financial base 891 600 * 13% \u003d 115 809. This amount is indicated for a period of five, not six months, since the salary for June will be transferred to employees only on the 10th of July, it turns out , no tax payment has been made for the last month. This means that zero is entered in column number 080, implying further deduction for the uncovered month.

Video - Features of filling out and providing 6-NDFL

Let's sum up

It is necessary to submit reports on personal income tax on time, within the timeframe established by the state authorities, and it does not matter for what period of time the paper is drawn up. Having missed the deadline for submitting the documentation, or having submitted it incorrectly, companies are subject to fines, for which a penalty is subsequently charged.

When entering information, pay attention to all the nuances associated with deductions to the state, the life circumstances of employees that affect the amount of taxation, and check the accuracy of the completed reports. Mindfulness is the key to the success of an employing organization.

Doing any economic activity involves the periodic submission of various types of tax reporting. Each report has its own deadline, which every entrepreneur and head of an organization, an accountant must clearly know. Such a new type of reporting as 6-NDFL, intended for existing organizations and entrepreneurs, is no exception. Many entrepreneurs are interested in the question of up to what date to take 6-NDFL. First you need to clarify what kind of report it is, what important differences it has from the usual 2-NDFL form.

The main differences between the introduced form and the usual 2-NDFL

It is worth recalling that the introduction of this reporting form entailed changes to the 2-NDFL form, the changes affected sections 4 and 5, as well as the general filing rules. The manager must provide financial information for 6-NDFL for the entire working organization, and 2-NDFL involves reporting for each employee individually.

These reporting forms must be submitted at the end of each quarter to all operating companies and organizations that have employees on their staff. The developed form of 6-NDFL is not a replacement for 2-NDFL, but its addition. Both documents must be submitted within the timeframe specified by law.

Every entrepreneur submitting a report to the local tax authorities must know in what form to submit documentation: in regular paper or electronic form. Only those managers who have paid for the work of 25 employees submit documentation on official paper.

Mandatory calculations in the 6-NDFL form must be provided at the end of each reporting period. Delivery must be made no later than the end of the month that follows immediately after the indicated end of the quarter. 6-NDFL is provided for owners of organizations - to the current tax office at the specified location of the enterprise, for entrepreneurs - at the place of official registration.

Exact deadlines for mandatory reporting

The deadlines for submitting the quarterly 6-NDFL for 2016 are as follows:

• I quarter: until 04/05/2016;
• next half-year: until 01.08.2016;
• nine months: until 31.10.2016 inclusive.

All these deadlines must be taken into account, adjusting all reports to the established deadlines, you should not neglect these important dates, because every violator who has not submitted a report on time will be punished.

Consequences of late submission of reports

In case of late submission of reports, the entrepreneur expects a fine in the amount of 1000 rubles. for each month of delay. In case of overdue reporting, the tax service has the right to put the block for use bank account... For filing a false statement, a penalty of 500 rubles is also provided. To avoid the imposition of this penalty, if an official document with unconfirmed data is filed, it is necessary to submit a second reporting document with detailed and clarifications until the undesirable moment when the inspection staff discovers inconsistencies. All of these first-established penalties came into force together with the existing ones.

Important features and rules for filling out new reports

Like any mandatory reporting, 6-NDFL has its own unique characteristics and precise filling rules that every entrepreneur should know. All sums of money must be registered in full rubles. It is necessary to round off rubles according to the generally accepted scheme: if the number of kopecks is typed more than 50, then rounding goes in favor of a larger number, if less, then these small kopecks are not taken into account.

When filling out, it is unacceptable to cross out inaccurate information and the use of corrective funds if the delivery is made in paper form. You need to take a blank form and start refilling. Information is entered in the fields in the direction from left to right with a dark pen, a dash is put in empty lines. The completed declaration must be printed in a one-sided version, and all sheets must be sequentially fastened together.

Familiarization with the structure of 6-NDFL

This new type of reporting has the following established structure:

• title page indicating the exact information about the current organization or individual entrepreneur (full name, assigned TIN, KPP), the current reporting period;
• in the 1st section, the total amount of tax calculated for the indicated period and the exact number of employees who received income are indicated;
• in the second section, it is necessary to specify the exact dates and the exact amount of the income received, the amount of the mandatory tax withheld on paid income from individuals. Each section assumes filling in number lines according to the established requirements. Many experienced analysts speak positively about the introduction of this new form mandatory reporting, because it is an improved way to control organizations and prevent the evasion of payment of mandatory tax payments.

Accurate calculations for 6-NFDL must be submitted within the following terms of the current year:

• according to the results of the first quarter - no later than the onset of May 4;
• based on the results of the past six months - until August 1;
• in the next 9 months - no later than October 31;
• based on the results of current year - no later than April 3, 2017.

If the deadline for submitting a new reporting form falls on a weekend or a public holiday, then the deadline for the submission of all calculations is postponed to the next business day.

Exists general rules submission of mandatory reports, deadlines for its delivery, which every entrepreneur and official head of the organization should know. Thus, he will be able to avoid many of the problems that arise with the local tax authorities due to ignorance of certain rules.

This form simplifies the activities of entrepreneurs, when making such simple calculations they will always have the most objective picture of the dynamics of their business development. An entrepreneur personally adjusts the course of development of his organization, timely paying taxes to his competent employees, and the improved 6-NDFL form helps him navigate this. It is necessary to take care of the correctness and timely execution of the calculations necessary for this form.

The 6-NDFL report is a form with which taxpayers report on personal income tax. In it, they must indicate information about the income of employees, the calculated and withheld amounts of personal income tax for the reporting period. All employers are required to take it every quarter.

Report form 6-NDFL

The form of the 6-NDFL report, the procedure for filling out and submitting is determined by the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / 450 @. At the beginning of 2018, it was amended by order of the Federal Tax Service of Russia dated January 17, 2018 N ММВ-7-11 / 18 @, which entered into force on March 26, 2018.

The report, which shows the calculation of the amounts of personal income tax, is submitted quarterly in electronic format, if during the reporting quarter the organization made payments in favor of 25 people or more. If the organization reports for less than 25 people, then the form can be submitted on paper. The amount of tax is filled in rubles, and the amount of income - in rubles and kopecks.

Terms of delivery of 6-NDFL

Form 6-NDFL must be sent to the tax office no later than the last day of the month following the reporting quarter. The annual calculation is provided until April 1 of the next year (Article 230 of the Tax Code of the Russian Federation). For the 2nd quarter of 2019, you must report no later than July 31. More details on the timing can be found in the table.

Reporting penalties

Failure to meet the deadline for submitting the report is subject to a fine. Each month of delay will cost 1000 rubles according to the norms of clause 1.2 of article 126 of the Tax Code of the Russian Federation. The official responsible for the failure to provide personal income tax reporting on time can be fined from 300 to 500 rubles (part 1 of article 15.6 of the Administrative Code of the Russian Federation).

If the information in the 6-NDFL report is established, the organization will be fined 500 rubles (clause 1 of article 126.1 of the Tax Code of the Russian Federation). Therefore, the chief accountant of each organization should know thoroughly about how to fill out 6 personal income tax-2019.

Illegal submission of a 6-NDFL report on paper carries a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

Form changes to consider in 2019

In 2018, the legal successors of the reorganized companies had an obligation to hand over 6-NDFL, if the company itself had not done this before the end of the reorganization. In particular, the successor organization should:

• indicate your TIN and KPP at the top of the title page;
• use the code "215" (for the largest taxpayers - "216") in the requisite "at the location (registration) (code)";
• in the requisite "tax agent" mark the name of the reorganized entity or its separate subdivision;
• in the new variable "Form of reorganization (liquidation) (code)" indicate one of the values: 1 - transformation, 2 - merger, 3 - division, 5 - acquisition, 6 - division with simultaneous acquisition, 0 - liquidation;
• also indicate "INN / KPP of the reorganized company".

In addition, there have been other changes in the order of filling out the form.

The largest taxpayers need to bring the checkpoint according to the certificate of registration with the tax office at the location of the legal entity, and not at the place of registration as the largest taxpayer.

Organizations, tax agents that are not the largest taxpayers must indicate in the variable "at the location (of registration) (code)" the value "214" instead of "212".

The title page must contain the full details of the document confirming the authority of the representative.

The electronic format 6-NDFL has also been adjusted taking into account the above amendments.

Sample filling 6-NDFL: step by step instructions

Although the report is now in its fourth year, filling out still raises questions from employers and accountants. In addition, a number of changes were made to it, which must be taken into account when filling out.

The document is divided into the following sections:

1. Title page.
2. Section 1 (information is formed on an accrual basis).
3. Section 2 (information is reflected only for the specified quarter, excluding previous periods).

Below is an example of filling out 6-NDFL for the 2nd quarter of 2019 with step-by-step instructions.

Title page of the 6-NDFL form

Step 1. TIN and KPP

In the corresponding fields, the data of the TIN and KPP of the organization submitting the report are indicated. If the report is submitted by a branch, then the checkpoint of the branch is indicated.

Step 2. Adjustment number

If 6-NDFL is submitted for the first time in the reporting period, then zeros are reflected in the “adjustment number” field.

Correction implies changes to the information provided to the Federal Tax Service. Refinement of the calculation for the corresponding reporting period is indicated by the adjustment number. For example: 001, 002, 003 and so on.

Step 3. Reporting by quarters (period number)

The period for providing 6-NDFL is the quarter for which the employer reports:

• 1st quarter - code 21;
• half year - code 31;
• 9 months - code 33;
• year - code 34.

Codes for organizations providing information at the stage of reorganization (liquidation) are indicated in Appendix. 1 Order.

Step 4. Tax period

The tax period is the calendar year for which information is provided. The corresponding 4 numbers are entered in the field.

Step 5. Tax service code (at the place of registration)

The line indicates the code of the tax office where the reporting will be submitted. This is a four-digit code in which:

• the first 2 digits are the region number;
• the second two digits - the inspection code itself (for example, the FTS inspection No. 9 of the Central District of St. Petersburg).

It is important to remember that reports are sent to the inspection at the location of the organization or its separate division. Individual entrepreneurs submit this report to the tax office at the place of residence or activity.

The code "By location (accounting)" helps to determine which organization submits reports. A complete list of codes is defined in Appendix. 2 to the Order.

The most common for organizations:

• at the place of registration - 214;
• at the place of registration of a separate subdivision - 220;
• the largest taxpayers indicate - 212.

SP also indicate special codes:

• at the place of residence - code 120;
• at the place of business - code 320.

Step 6. Name of the taxpayer

The short (if any) or full name of the company is printed in the “withholding agent” field.

Step 7. OKTMO (municipality) code and taxpayer phone number

You need to indicate the code of the MO where the organization or branch is located and registered. Sometimes citizens are paid cash (Salary and bonuses) both the parent organization and its subdivision. In this case, two forms with different OKTMO codes are filled out and submitted at once.

Section 1

Section 1 "Generalized Indicators" is formed on an accrual basis from the beginning of the year and consists of information on each personal income tax rate, except for lines 060-090. The structure of section 1 is information:

1. For each bet separately:

• tax rate percentage;
• the amount of accrued income (income may not be included in the form, completely non-taxable personal income tax, or income less than the limit, depending on the type of income. For example, financial assistance in connection with the death of a close relative, financial assistance for the birth (adoption, establishment of guardianship rights) of a child up to 50 thousand rubles. per child, etc.);
• the amount of tax deductions;
• the amount of personal income tax (including from income in the form of dividends).

2. Generalized information on all rates (reflected once in the section at the rate formed first):

• the number of individuals who have received income;
• the amount of tax withheld;
• tax amounts not withheld;
• personal income tax refunded by the tax agent.

Personal income tax rates in 2019 on the income of employees and persons performing work (providing services) under civil contracts: 13%, 15%, 30% and 35%. In 2019, the rates have not changed.

We will show how to take into account personal income tax in the 6 personal income tax report, using examples of filling out the sections line by line.

Block 1. Data on each personal income tax rate

Step 1. Line 010. Tax rate

In the example, the widely used personal income tax rate is considered - 13%. The value of the interest rate is indicated in the form field 010. In the case of tax calculation at different rates for each rate, those data will be generated that relate only to the specified personal income tax rate. The total values \u200b\u200bof lines 060 to 090 are indicated once on the first page; on the following sheets, zeros are used in these fields.

Step 2. Line 020. Accrued income

On line 020 ("the amount of accrued income") all taxable income of employees, calculated on an accrual basis from the beginning of the year, shall be indicated - those that were actually received during the year. Not included in line 020 completely tax-free Personal income tax income and incomes of less than a taxable limit transferred to employees, for example, material assistance up to 4,000 rubles (on general grounds) or up to 50,000 rubles (for birth). The payment of dividends is reflected, among other things, in line 025.

In certain cases, material assistance is not fully subject to personal income tax (see clause 8, clause 8.3 and clause 8.4 of Article 217 of the Tax Code of the Russian Federation), with some types material assistance Personal income tax is withheld from part. In the Letter dated 01.08.2016 No. BS-4-11 / 13984 @ FTS clarified that line 020 should not contain information on income that is not subject to personal income tax and specified in Art. 217 of the Tax Code of the Russian Federation. Thus, completely tax-free material aid is not indicated in the form.

Step 3. Line 030. Tax deductions

If taxpayers were provided tax deductions, then their amount is reflected in field 030. Deductions are non-taxable amounts that reduce the basis for calculating personal income tax. The Tax Code provides for the following tax deductions:

• standard (Article 218 of the Tax Code of the Russian Federation);
• social (Article 219 of the Tax Code of the Russian Federation);
• property (Article 220 of the Tax Code of the Russian Federation), etc.

Line 030 is filled in in total for all deduction codes (order of the Federal Tax Service of Russia dated 09/10/2015 No. ММВ-7-11 / 387 @) for which they were provided.

Step 4. Line 040. Calculated personal income tax

Line 040 (“the amount of calculated tax”) is calculated by multiplying line 010 (“tax rate”) and the corresponding tax base of income (personal income tax base).

The tax base of income (for each rate) is determined as the difference between column 020 (“amount of accrued income”) and column 030 (“amount of tax deductions”).

Tax base of income (rate 13%) \u003d 10,100,000.00 - 100,000.00 \u003d 10,000,000.00 (personal income tax base 13%)

Line 040 ("the amount of calculated tax") \u003d 10,000,000 * 13% \u003d 1,300,000 (personal income tax at the rate of 13%).

Tax on dividends is indicated in column 045 and is calculated in the same way.

Step 5. Line 050. Amount of advances

This field is filled in if the organization employs foreigners on a patent basis. In this case, line 050 (“fixed advance payment amount”) reflects the amount of advances paid to foreigners. In other cases, there is no data to fill in line 050, and zero is indicated.

Block 2. Results of section 1

Step 6. Line 060. The number of people who have received income since the beginning of the year

The field indicates the total number of individuals to whom the organization made payments of taxable income in reporting period.

Step 7. Line 070. Total tax withheld at all rates

Line 040 is the calculated tax, that is, the value of this line shows the amount of tax that must be transferred for the period (1st quarter, 1st half of the year, 9 months, year).

Line 070 - withholding tax, displays data on the listed tax amounts for the current period only. This line should not include data for past or future payments.

You can verify the data on page 040 on payment orders for the payment of personal income tax by comparing fields 106 (“TP” - payments of the current year) and 107 (“MS indicates the ordinal number of the month”) with the value of line 040.

For the 2nd quarter of 2019, as in other periods, the value of line 040 should correspond to the amounts calculated (calculated) and transferred to the budget for this period. Please note that not in this period, but precisely for him. Page 070 is checked in the same way as page 040, taking into account that all transfers (tax payment) must be made in the quarter (other period) for which we are reporting. That is, the information is compared for the reporting period of the personal income tax paid in the reporting period. You can check the correctness of the values \u200b\u200bof lines 040 and 070 by determining the amount of payments for the last reporting month made in the next one after the reporting one.

The value of line 070 ("withheld") may not match the data of line 040 ("calculated"). This happens when some tax amounts were charged earlier and withheld from employees later.

Step 8. Line 080. Tax not withheld

In column 080, the amounts of personal income tax are entered that could not be withheld for any reason.

Step 9. Line 090. Tax refunded

Line 090 reflects the amount of tax that was withheld by mistake and returned to the employee. If there were no such cases, they put zero.

Section 2

This section of the 6-NDFL report contains only information for the reporting quarter, and not for the period from the beginning of the year. It specifies the dates of payment of income to employees and deadlines personal income tax transfersas well as amounts that correspond to income and tax.

Arrange the dates of transfers to employees in chronological order.

Step 10. Date of receipt of income by employees

Columns 100 reflect the day the employee received income, even if the transfer was on a list, for each quarter of the year. Information for one day must be summed up if they have the same tax transfer dates. If payments to employees are made in different types that have differences in the date of tax transfer, information on such income should be indicated separately.

Please note that the date and month to be specified depend on the nature of the payments.

The date that the employee receives the income depends on the specific type of payment. So, the salary becomes the citizen's income on the last working day of the month for which it is transferred. Therefore, it is permissible to indicate in this line the last number, for example, January 2019, although employees received their salaries for January only in February. But vacation and sick leave are recognized as the income of citizens on the day they are received. As for material assistance, when transferring in cash, the date of receipt of income is the date of payment (transfer to a bank account or issuance from a cash desk). If material assistance is in kind, then in line 100 you must indicate the date of the transfer of income.

Step 11. Line 110. Day withholding tax by the withholding agent

Line 110 contains the date (day, month, year) with which the tax was withheld.

Withholding personal income tax from wages, vacation pay, sick leave, material assistance (from the taxable part), remuneration for work performed (services performed) and other payments in favor of the employee is possible only on the day the income is transferred to the employee.

Step 13. Line 130. Income before withholding tax

Field 130 indicates the amount received by the employee or employees (in case of payment by the list) on a specific date (filled in column 100 on the left) before tax was withheld.

The employee's monthly income date must match the amount unless it includes fully tax-free income. In such cases, explanations of the official position of the following departments can be given:

• letter from the Federal Tax Service of Russia dated 15.12.2016 No. BS-4-11 / 24064 @;
• letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11 / 13984 @ "Regarding the calculation in the form of 6-NDFL".

This rule also applies on the title page. Even in the longest line containing the name of the organization, any remaining spaces are filled in with dashes.



Zero 6-NDFL

The obligation to submit a 6-NDFL calculation to the tax authority at the place of its registration arises if the taxpayer is recognized as a tax agent, that is, makes payments in favor of individuals. If no income is accrued or paid to employees during the year, there is no need to submit a report. The Federal Tax Service informed about this in a letter dated 23.03.2016 No. BS-4-11 / 4901.

If during 2019 there was at least one payment in favor of an individual, having the nature of remuneration for labor, hospital, material assistance, remuneration for services rendered (work performed) as part of a civil contract, the report must be completed. Since the form is filled in on a cumulative basis, in the future, the indicators from the first, second and third quarters will be saved in the future on a cumulative basis. So, in principle, there can be no zero 6-NDFL, the report will still contain information on at least one payment.

If last year the organization was a tax agent, and this year, for some reason, stopped paying income to employees, nothing can be submitted to the tax authority. Although the company is not obliged to explain to the tax authorities what the loss of the status of a tax agent is connected with, for complacency, you can send a letter to the Federal Tax Service Inspectorate not to provide 6-NDFL in any form.

Download Form 6 Personal Income Tax: Actual Form

6 personal income tax, sample filling

Fill out the 6-NDFL form online

You can fill out a declaration in online services on the websites of accounting software developers - My Business, Kontur, Sky and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).

Starting from January 1, 2016, all tax agents (organizations and individual entrepreneurs who have employees) are required to submit quarterly tax reporting for personal income tax in the form 6-personal income tax "Calculation of the amounts of personal income tax calculated and withheld by the tax agent." The calculation form was approved by Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11 / 450 @ and registered by the Ministry of Justice of Russia No. 39578 on October 30, 2015.

In addition, the obligation remains to submit annually a certificate in the form of 2-NDFL. At the same time, the calculation of 6-NDFL contains data as a whole for the entire organization, and 2-NDFL is presented personified for each individual in respect of which the organization was a source of income and acted as a tax agent for personal income tax.

The calculation of 6-NDFL consists of a title page, section 1 "Generalized indicators" and section 2 "Dates and amounts of income actually received and withholding tax on personal income."

Who and where provides the calculation of 6-NDFL

The obligation to submit the report is assigned to organizations and individual entrepreneurs, who are recognized as tax agents on the basis of the provisions of Art. 226 of the Tax Code of the Russian Federation.

The calculation is presented:

• by a Russian organization - to the tax office at the place of its registration;
• a Russian organization with separate subdivisions - to the tax office at the place of registration of the parent organization and the location of the separate subdivisions (in relation to individuals who received income from separate subdivisions);
• an individual entrepreneur - to the tax office at the place of business in connection with the use tax regimes in the form of payment of UTII and PSNO;
• the largest taxpayer - to the tax office at the place of registration as the largest taxpayer or to the tax office at the place of registration of such a taxpayer for the corresponding separate subdivision (separately for each separate subdivision).

Deadlines for submitting the calculation of 6-NDFL

It is compiled and submitted once a quarter in the total amount for the organization, without personalized accounting.

Rented quarterly no later than the last day of the month that follows the past quarter.

Deadlines for submitting the 6-NDFL form in 2016:

• for the first quarter of 2016 - no later than May 4, 2016;
• for the six months of 2016 - no later than August 1, 2016;
• for 9 months of 2016 - no later than October 31, 2016

Organizations and individual entrepreneurs with a number of individuals who received income in tax period, up to 25 people, have the right to hand over the calculation on paper. All other tax agents submit reports electronically.

Grounds for passing 6-NDFL

The basis for filling out the calculation of 6-NDFL is the register tax accounting (clause 1 of article 230 of the Tax Code of the Russian Federation), which reflects:

• income accrued and paid by the tax agent to individuals;
• tax deductions provided to individuals;
• calculated and withheld taxes.

In this case, special codes are used - the directories "Codes of income", "Codes of deduction", approved by order of the Federal Tax Service of Russia dated 10.09.2015 No. MV-7-11 / 387 @ "On approval of codes for types of income and deductions."

When filling out the calculation form, it is not allowed:

• correction of errors by means of corrective or other similar means;
• double-sided printing of Calculations on paper;
• binding of sheets of the Calculation, leading to damage to the paper carrier.

General rules for filling out the calculation of 6-NDFL

• text and numeric fields of the calculation form are filled from left to right, starting from the leftmost cell, or from the left edge of the field set aside for recording the indicator value;
• if the indicators of the corresponding sections of the calculation cannot be placed on one page, the required number of pages is filled in. The totals are shown only on the last page;
• the "Page number" field is filled in on each calculation page and is numbered continuously, starting with Title page... The page sequence number is written from left to right, starting from the first (left) character cell. For example, on the first page - "001" is put; on the tenth page - "010";
• the calculation is filled in with black, violet or blue ink;
• in the absence of a value for sum indicators, zero ("0") is indicated;
• in empty familiarity, a dash is put on the right side of the field;
• fractional numerical indicators are filled in as follows: if there are more familiarities for specifying the fractional part than numbers, then a dash is put in the free familiarity of the corresponding field. For example: the amount of calculated income is filled in according to the format: 15 familiarity spaces for the whole part and 2 familiarity spaces for the fractional part and, accordingly, with a quantity of "1234356.50" they are indicated as: "1234356 --------. 50".
• oKTMO code is indicated in accordance with " All-Russian classifier territories of municipalities "OK 033-2013 (OKTMO), approved by the Order of Rosstandart dated June 14, 2013 No. 159-st. tax agents indicate the code of the municipality in which the organization is located or separate subdivision organizations;
• Individual entrepreneurs, notaries in private practice, lawyers who have established law offices and other persons in private practice, and recognized by tax agents, indicate the OKTMO code at the place of residence;
• tax agents - individual entrepreneurs who are registered at the place of business with the use of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) the patent taxation system indicate the OKTMO code at the place of registration of an individual entrepreneur in connection with the implementation of such activities;
• each page is certified by the signature of the tax agent or his representative and the date of signing the calculation is indicated.

Responsibility for failure to deliver 6-NDFL

Since 2016, new measures of liability have been introduced related to the introduction of the obligation to submit Form 6-NDFL. If the reporting contains false information, the tax agent will be fined 500 rubles. for each document (Article 126.1 of the Tax Code of the Russian Federation). If not present in fixed time calculation of 6-NDFL, then for each full or incomplete month of delay, the fine will be 1000 rubles. (clause 1.2 of article 126 of the Tax Code of the Russian Federation). Moreover, from January 1, 2016, the tax authorities have the right to suspend operations on bank accounts. tax agentsif the calculation of the amounts of personal income tax is not submitted within 10 days after the deadline.

You deduct 13% of personal income tax or personal income tax from employees' salaries, transfer it to the state, and give the rest of the money to the employee. This is how it happens in life.

You hired an employee and agreed that you would give him 20 thousand rubles a month. In the employment contract, you must indicate the salary of 22,990 rubles. This amount includes 13% of personal income tax, which you will transfer to the state. Every month you pay 20 thousand rubles to the employee and 2,990 rubles to the tax one.

Elba will calculate taxes and contributions and generate employee reports. Try it for 30 days for free. For example, check the service on the monthly report SZV-M.

What is 6-NDFL?

For withheld and listed personal income tax need to report. To do this, they came up with two reports: 6-NDFL, which is handed over every quarter, and 2-NDFL, which the tax expects only once a year.

In addition to the salary of personal income tax employees, you need to pay from other incomes that individuals receive from you:

• remuneration under civil law contracts,
• dividends,
• interest-free loans,
• gifts, the total value of which exceeds 4,000 rubles per year.

If a physicist has received income from you at least once during the year, you need to take 6-NDFL.

In the report, indicate the general data for all individuals. to persons who received income from you. There is no need to separate information for each person, for this there is another report - 2-NDFL.

Zero 6-NDFL

There is no zero 6-NDFL. If you didn’t pay individuals, just don’t submit the report.

Terms of delivery of 6-NDFL

6-NDFL should be taken once a quarter:

• for the 1st quarter - until April 30
• for half a year - until July 31
• for 9 months - until October 31
• a year before April 1 of the next year.

If you paid a natural person for the first time only in the 2nd quarter, hand over 6-NDFL for half a year, 9 months and a year.

Anton - individual entrepreneur and works alone. In June, he turned to a copywriter who wrote 5 articles for the site. Everything was drawn up with a copyright contract. Anton paid 10,000 rubles to the copywriter and 1,495 rubles from personal income tax to the state. In July, Anton needs to pass 6-NDFL in six months, 9 months, and then still report for a year.

How to fill out section 1 of the 6-NDFL report?

Line 020: indicate the income of individuals from January 1 to June 30 - before personal income tax was deducted from them. Salary from January to June, including the salary for June that you paid in July. Vacation and sick leave benefits that were paid from January to June - it doesn't matter for what period. Other income that the physicist received from January to June and from which you must withhold personal income tax.

Line 030 - the sum of income deductions from line 020. For example, child, property, social deductions.

Line 040 - personal income tax amount from income from line 020.

Lines 025 and 045 - fill in only if you paid dividends.

Line 050 - fill in if there are foreign workers with a patent.

Line 060 is the number of people whose income you reflected in 6-NDFL.

Line 070 is the amount of personal income tax that was withheld from the beginning of the year. It may not coincide with the amount on line 040. For example, it is impossible to withhold personal income tax until the end of the year, or income is received in one quarter, and tax is withheld in another.

Line 080 - personal income tax, which you cannot withhold until the end of the year. For example, personal income tax from a gift is more than 4,000 rubles to a person who does not receive cash income from you.

Line 090 - fill in if you have refunded tax to employees.

How to fill out section 2 of the 6-NDFL report?

Indicate only payments of the third quarter - from July 1 to September 30, separately for each month.

Line 100 - date of receipt of income:

• Salary is the last day of the month for which you pay it.
• Remuneration under a civil law contract, vacation and sick leave - the day of income payment.

Line 110 is the tax withholding date. Usually matches line 100. Exceptions:

• From advance - the day of payment of the final salary for the month.
• For material benefits, gifts more than 4,000 rubles - on the day of the next salary.
• From excess daily allowances - the next day of salary payment for the month in which the advance report is approved.

Line 120 is the date when tax must be paid. Determined by Article 226 of the Tax Code. If that date is in Q4, do not list income in section 2, even if you already showed it in section 1. For example, do not include in section 2 the June salary that was issued in July.

Line 130 - the entire amount of income for the 2nd quarter, before personal income tax was withheld from it.

Line 140 - the amount of personal income tax withheld for the 2nd quarter.

In one block of lines 110-140, show income for which all three dates coincide: receipt of income, withholding and payment of tax. How to pass on paper or in electronic format - if you have no more than 25 employees only electronically - if you have more than 25 employees.

Where to take 6-NDFL?

Submit a report to the tax office for the registration of an individual entrepreneur or the legal address of LLC.

But for employees who are engaged in activities on UTII or a patent, report to the tax office at the address of work. This tax office may differ from the tax office at the registration address.

What will be the violation?

Not submitting the report on time: a fine of 1,000 rubles for each month of delay, blocking a bank account after 10 days. Indicate false information: RUB 500 for each false document.

Will Elba help?

6-NDFL in Elba consists of only two steps. On the first, you check payments to employees, and on the second, you send a report to the tax office.

But before that, add individuals to the "Employees" section and indicate their salary. The task "Submit the 6-NDFL report" appears in the Elbe at the beginning of each quarter in the "Actual tasks" section.