When to take 6 personal income tax for the 2nd quarter. Which form: old or new

The deadline for the delivery of 6 personal income tax for the 2nd quarter of 2016 is August 1. If reporting is not submitted on time, you face fines

Deadline for 6 personal income tax for the 2nd quarter of 2016

According to the 6-NDFL form, companies and entrepreneurs report for the first quarter, half a year, 9 months and a year. The deadline for reporting is a month after the reporting period, and for the year - no later than April 1. This is stated in paragraph 2 of Article 230 Of the Tax Code RF. Here are the deadlines for filing 6-NDFL:

• April 30 - for the first quarter;
• July 31 - half a year;
• October 31 - for 9 months;
• April 1 - for a year.

If the deadline for the report falls on a weekend or holiday, 6-NDFL must be submitted on the first working day. This is a general rule, which is enshrined in clause 7 of Article 6.1 of the Tax Code of the Russian Federation. The deadline for the delivery of 6 personal income tax for the 2nd quarter of 2016 falls on August 1, since July 31 is Sunday.

How to fill out the form

6-NDFL report includes title page and two sections.

Section 1 "Generalized indicators". It reflects the amount of accrued income withheld and transferred to personal income tax for all individuals. The number of people who received income is also given. The section is filled out separately for each personal income tax rate, which is applied to the income paid.

Section 2 "Dates and amounts of income actually received ...". It indicates the dates when individuals received income, when personal income tax was withheld from them and when it had to be transferred to the budget. This is spelled out in paragraph 4.2 of the Procedure for filling out and submitting a calculation approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450. It also reflects the amount of each type of income paid (salary, vacation pay, sick leave, etc.) and tax withheld from it.

Correctly fill out 6-NDFL will help control ratios, which are given in the letter of the Federal Tax Service of Russia dated January 20, 2016 No. BS-4-11 / 591.

Penalties for violations

If you do not pass 6-NDFL, you will be fined 1000 rubles. for each full or incomplete month of delay - clause 1.2 of Article 125 of the Tax Code of the Russian Federation. If the reports are submitted with errors, they will be fined under Article 126.1 of the Tax Code of the Russian Federation. The sanction will be 500 rubles. But they will only be fined for errors in income and tax amounts. So if the company has incorrectly indicated the address in the calculation, there will be no sanctions.

Reporting 6-NDFL was introduced recently, so accountants may have a question about how to fill it out correctly. Let's take an example of filling out the 6-NDFL form for the 2nd quarter.

It is necessary to fill out such a document on a quarterly basis with an indication of salaries and other payments to individuals from tax agents. These are organizations, enterprises and individual entrepreneurs.

According to tax legislation, if an entrepreneur did not transfer income to anyone for a period of six months, did not withhold personal income tax, then there is no need to submit such reports. Because then they are not called tax agents. But many entrepreneurs and company accountants still send zero reports, this is not prohibited by law.

The reporting consists of three sheets: the title, the general first section and the second, where the data for the last quarter is entered.

Rules for filling out 6-NDFL for the 2nd quarter

Reporting is carried out either in a special computer program, or manually with a black or blue pen. Each empty cell is filled with a dash.

The title page begins with filling in the checkpoint and TIN of the enterprise or entrepreneur. If information is provided in relation to a separate unit, then its details are indicated.

Where the Correction number is written, it is necessary to enter 000 for those who submit this form for the first time, and for those who repeat it - 002, 003 and so on. The period of affixing consists of the number 31 for half a year. This line must be viewed from Appendix 1 of the filling order.

The period fits the year for which the document is submitted, the code tax authority consists of the numbers of the tax office, where the entrepreneur or organization submits 6-NDFL.

The location of the account is put down from Appendix 2. Russian organizations put down the number 212, entrepreneurs - 120.

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The first section also has its own characteristics. The main thing is that all information is filled in on an accrual basis. This means that the results of the half-year are added to the numbers for 3 months. Then the total amount of income is written to line 020. Then, when there are several different rates, you need to fill in the first section separately for each. Lines 020-050 are usually not difficult to fill out. If the firm does not have foreign workers who are paid advance payment or the organization did not accrue dividends, then zeros are put on the lines.

The second section is completed only for the last three months, for six months it is from April to June. It is here that all the dates of transactions with personal income tax are filled in: when accrued - line 100, withheld - 110, the maximum date when you can transfer it, line 120 - you can see it in clause 6 of article 226, clause 9 of article 226.1 of the Tax Code RF. All dates follow one after another in chronological order.

In line 130, the amount of income that was received on the day indicated in line 100 is recorded. But in line 140, the amount of tax withheld on the date in line 110 is written.

It is important to understand that if wage for June will be paid only in July, such data refer to reporting for 9 months.

Deadline for 6-NDFL for the 2nd quarter

This type of document is submitted by all organizations and entrepreneurs with the status of a tax agent. It must be handed over on a quarterly basis, it must be handed over within a month following the reporting period. Annual reports are submitted no later than April 01. You can read more about this in clause 2 of article 230 of the Tax Code of the Russian Federation. Thus, the organization and the entrepreneur must submit 6-NDFL for the second quarter no later than July 31.

When the date of delivery falls on a holiday or weekend, the reporting is transferred to the next working day.

Then, when an enterprise or an entrepreneur does not pass 6-NDFL on time, the tax service imposes fines on them. For failure to submit the form 1,000 rubles. for each month of delay, even incomplete. If the change was made with errors - 500 rubles.

In order to correctly fill out such reports, you need to have before your eyes a sample of filling out each sheet of the 6-NDFL form.

The title page is filled out with the obligatory indication of the checkpoint and TIN of the organization or individual entrepreneur. You also need to put the correct code, which is taken in Appendix 1:

The first section must be completed on a cumulative basis, indicating all rates that are used. It is important not to forget to put dashes in empty cells:

Indicates income and personal income tax, calculated as of the end of the 2nd quarter:

Should June payroll tax be transferred to line 080? Not necessary according to the law. Only such non-withheld tax that has not been withheld for a subjective reason is entered here:

The July salary will be reflected only in the reporting for 9 months, you do not need to enter these data here. Here, dates are indicated only for the last three months, from April to June inclusive.

It is important to remember that the correct and reliable filling of each quarterly reporting will free the company or individual entrepreneur from unnecessary worries and penalties from tax officials. Therefore, before submitting such a document, it is imperative to double-check all the entered data. Corrections or deletions in the reporting are prohibited, such a document is considered invalid. It must be handed over on paper, if there are up to 25 employees, if more - only in in electronic format.

In accordance with the Tax Code of the Russian Federation, the deadline for submitting the calculation of 6-NDFL to the tax services depends on the reporting period:

• quarterly with an accrual total, no later than the last day of the month following the reporting month;
• annual reporting, no later than April 1 of the following year.

Clause 7 of Article 6.1 of the Tax Code of the Russian Federation provides for the postponement of the deadline for the report in the form of 6-NDFL if the last day of the month falls on a weekend or holiday. Thus, the declaration must go to the tax office on the next Monday.

Deadlines for the delivery of 6-NDFL in 2018

In accordance with the production calendar approved by the Government of the Russian Federation in 2018, the deadlines for submitting the 6-NDFL declaration for all reporting periods will be as follows:

Violations of the deadlines for reporting on the 6-NDFL form to the Federal Tax Service authorities entail consequences in the form of penalties.

Deadlines for submitting the 6-NDFL declaration in 2018 with a code indicating additional parameters

Penalties for violation of deadlines in 2018

If we talk about the timing of reporting 6-NDFL, then the tax agent can be fined if:

• the calculation was submitted late;
• no calculation was provided at all.

The duration of the delay is determined from the date of the last date for the submission of the declaration to the Federal Tax Service, and until the moment the calculation of 6-NDFL is submitted at the place of registration of the organization. Thus, for each full and incomplete month of delay, a fine of 1,000 rubles is imposed.

Suppose that in July the organization did not report for the 2nd quarter to the tax office in a timely manner, and did so only on August 31. In this case, the amount of the fine will be RUB 1,000. But if the organization provides reporting documentation only on September 5, then the fine will already be equal to 2,000 rubles. This procedure for calculating sanctions is provided for in paragraph 1.2 of Article 126 of the Tax Code of the Russian Federation.

The tax authorities charge a fine of 10 working days after the tax agent has submitted the report, without waiting for a desk audit.

In accordance with paragraph 3.2 of Article 76 of the Tax Code of the Russian Federation, if the tax agent does not provide reporting documentation in the 6-NDFL form within 10 days after the end the deadline, then the IFTS has the right to block the agent's bank account and stop all operations on it. This measure is explained in the letter of the Federal Tax Service No. GD-4-11 / 14515 dated August 9, 2016.

Who is not entitled to a fine

The above deadlines for submitting a reporting document to the tax services are not relevant for firms and individual entrepreneurs, which do not have to report a priori. Such organizations are not tax agents, since they do not accrue income to individuals in monetary or other terms, which means they should not produce a report in the form of 6-NDFL.

However, so that the FTS authorities do not mistakenly block the organization's bank account and all transactions on it, it is recommended that you contact the tax office with a written reminder of the right not to report.

Such an appeal can be made in any form, for example:

"LETTER

on the absence of the obligation to provide a 6-NDFL report

According to paragraph 3 of clause 2 of Article 230 of the Tax Code of the Russian Federation, a report in the form of 6-NDFL must be provided by tax agents. In particular, they are Russian organizations from which or as a result of relations with which the taxpayer received income taxable with personal income tax (paragraph 1 of Article 126 of the Tax Code of the Russian Federation).

During 2918, the company "Omega" did not accrue or pay any income to individuals, did not withhold or transfer tax to the state budget.

In connection with the above, as well as on the basis of the Letter of the Federal Tax Service of the Russian Federation No. BS-4-11 / 4901 dated March 23, 2016, Omega is not obliged to produce a report in the 6-NDFL form.

We remind you about the deadlines for submitting reports to the regulatory authorities and the deadlines for paying taxes for the 2nd quarter of 2018.

Violation of the submission deadline tax reporting threatens not only with a fine, but also with the blocking of bank accounts.

Our article will help you not to miss the deadline for submitting any reports to the regulatory authorities.

Deadlines for submitting reports to the Federal Tax Service and payment of taxes for the 2nd quarter of 2018

Deadlines for submitting the VAT return and the deadlines for paying VAT for the 2nd quarter of 2018
Tax vAT return must be submitted no later than July 25, 2018.
The deadline for payment of VAT for the 2nd quarter of 2018: July 25, 2018, August 27, 2018, September 25, 2018 (1/3 of the amount of tax accrued for the 2nd quarter).

Deadlines for submitting reports and payment of income tax for the 2nd quarter of 2018
Tax income tax declaration
The due date for payment of income tax for the 2nd quarter of 2018 is no later than July 30, 2018.

Deadlines for the calculation of insurance premiums for the 2nd quarter of 2018
Calculation of insurance premiums for the 2nd quarter of 2018 is submitted to the Federal Tax Service no later than July 30, 2018.

Deadlines for submitting reports and paying taxes when applying the simplified tax system for the 2nd quarter of 2018.
Organizations and individual entrepreneurs applying the simplified tax system must pay an advance tax payment no later than July 25, 2018. The provision of quarterly tax reporting under the simplified tax system is not provided.

Deadlines for submitting reports and paying taxes when applying UTII for the 2nd quarter of 2018
Send message declaration on UTII for the 2nd quarter of 2018 is required no later than July 20, 2018
It is necessary to pay UTII tax for the 2nd quarter of 2018 no later than July 25, 2018.

Deadlines for submitting 6-NDFL reporting for the 2nd quarter of 2018.
Send calculation by 6-NDFL formfor the 2nd quarter of 2018 is required no later than July 31, 2018.

Deadlines for submitting reports and payment of property tax for the 2nd quarter of 2018.
Tax property tax declaration for the 2nd quarter of 2018 is submitted no later than July 30, 2018.
The payers of property tax are companies with property on the balance sheet, the tax payment deadline is no later than July 30, 2018.

Deadlines for submitting a single simplified declaration for the 2nd quarter of 2018.
Tax unified simplified declaration for the 2nd quarter of 2018 is submitted no later than July 20, 2018
Submit this declaration only if at the same time:
- there was no movement money on current accounts and at the cash desk;
- there were no objects of taxation for those taxes, the payers of which they are recognized.

Deadlines for submitting reports to funds and payment of insurance premiums for the 2nd quarter of 2018

Individual entrepreneurs who have employees, as well as all organizations must pay monthly insurance premiums and quarterly (monthly) submit reports to regulatory authorities. If in reporting quarter insurance premiums and salaries were not charged, then it will be necessary to submit a zero declaration.

Deadline for submitting reports to the FSS for the 2nd quarter of 2018.
Since 2017, contributions for occupational diseases and injuries remain under the jurisdiction of the FSS. From the 1st quarter of 2017, reporting to the FSS has been submitted in an abbreviated form, which includes occupational diseases and injuries.
In paper form for rent no later than July 20, 2018
Electronic for rent no later than July 25, 2018

Deadline for submitting reports to the Pension Fund for the 2nd quarter of 2018.
The Pension Fund must submit information about the insured persons (form SZV-M) and data on insurance experience.

SZV-M monthly reporting:
Reporting on form SZV-M must be provided monthly by the 15th day of the beginning of the month following the reporting one. Completion dates for the 2nd quarter of 2018:
For April 2018 - no later than May 15, 2018
For May 2018 - no later than June 15, 2018
For June 2018 - no later than July 16, 2018

Terms of payment of insurance premiums to funds
Individual entrepreneurs (employers) and organizations must pay monthly insurance premiums before the 15th of the monthfollowing the month of assessment. If the 15th day is a non-working day, then the end date is the next working day.
The deadlines for payment of contributions to the funds for the 2nd quarter of 2018 are April 16 (March), May 15 (April), June 15 (May), July 16 (June).

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 the 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 an individual 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 for 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 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 returned 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 an LLC.

But for employees who are engaged in activities on UTII or a patent, report to the tax office at the work address. 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. Specify false information: 500 rubles 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 section "Actual tasks".