Rules for filling out the form 6 ndfl example. Accounting info. Typical filling errors

6-NDFL for the year - an example of filling out this report is in our article - is formed according to the rules that remain relevant since 2016, but taking into account the updates made by order of the Federal Tax Service of January 17, 2018 No. ММВ-7-11 / 18 @. Let's consider which of these rules are significant for the formation of annual reports, the procedure for filling out and submitting the form to tax authorities.

The purpose of the 6-NDFL report and the rules for submitting it for the year

The 6-NDFL report is consolidated reporting on income tax, which a tax agent withholds from income paid to individuals. It contains data that makes it possible to judge the amount of tax charges payable for reporting period and about the time frame for this tax to be paid to the budget.

The report is formed on a quarterly basis, but the data in it is divided into two groups reflecting information:

• on an accrual basis for the quarters that have passed since the beginning of the year - in relation to the calculation of the total amount of tax subject to withholding from the income accrued for the period, taking into account its reduction by possible deductions;
• only for the last quarter of the reporting period - in terms of those amounts of tax, the payment terms of which (determined in accordance with the legislation) fall precisely in this quarter.

Reporting, created on the basis of the periods, sequentially including each of the first three quarters of the year, shall be submitted no later than the last date of the months following the end of each quarter. For annual report a special deadline has been set (April 1 of the year following the reporting year), which coincides with the deadline for submitting other (personal) reports on personal income tax withheld during the year (clause 2 of article 230 of the Tax Code of the Russian Federation).

Recall that the absence of the possibility of withholding tax from the income paid to an individual must also be notified to the Federal Tax Service, using the same report form (2-NDFL) as for personal reporting. But only this must be done earlier - before March 1 of the year following the reporting year (clause 5 of article 226 of the Tax Code of the Russian Federation).

Dates of all of the above dates that fall on general weekend days lead to the transfer of the final day of the period to a later date corresponding to the closest weekday to such a weekend (clause 7 of Article 6.1 of the Tax Code of the Russian Federation). The fulfillment of this norm in 2019 when submitting the form for 2018 does not lead to the postponement of the deadline for the submission of the consolidated personal income tax, since 01.04.2019 is a working day.

How should 6-NDFL be filled out for the year so that the submitted reporting does not raise unnecessary questions about its preparation? This will be facilitated by:

• selection of the current form of the form;
• correct entry of data into it;
• verification of existing control ratios.

Read about what can be checked according to the control ratios developed by the Federal Tax Service Inspectorate for checking the consolidated personal income tax reporting in the material"Control ratios for checking the 6-NDFL form" .

The form of the current form of the consolidated personal income tax report contains the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450 @ as amended by the order of the Federal Tax Service No. ММВ-7-11 / 18 @ dated January 17, 2018. The same document contains a description of the methodology for filling out the report. Certain issues of the application of the order were explained more than once in the letters of the Federal Tax Service of Russia.

The new 6-NDFL form is applied from 03/26/2018.

You can download the updated 6-NDFL calculation form here .

The form is made up of title page and two special sections, of which:

1. Section 1 is devoted to the information about which is shown on an accrual basis (on accrued income, deductions, the rate applied to income, and on tax, divided by types of withheld, accrued, not withheld and returned). If different rates are used, then for each of them section 1 is filled out on its own special sheet, while information relating to all rates at the same time is shown only on the first of the sheets.
2. refers to information only for the last of the quarters, which represent the figures of the income paid, the amount of tax that was withheld from it and the dates corresponding to the days of issuing income, withholding tax from them and the time frame for paying this tax to the budget. All the information is entered into it in groups of lines combining the above information with respect to the date of each fact of payment, provided that the term for payment of tax on this payment is also the same.

The report is formed separately:

• for each of the OKTMO codes used by the tax agent;
• for each of the separate divisions, which independently pays income.

The title page looks standard for any tax reporting, and contains information about the reporting person, the place of filing the report and the period for which this report was drawn up. The period corresponding to the year is encrypted with code 34.

How to fill out the summary personal income tax reporting correctly

How to fill in 6-NDFL for the year correctly? The most important condition for correct filling is the correctly calculated amounts of the initial data. The filling procedure itself is not so complicated, but it requires some skills and knowledge of a number of rules related to both the calculation of personal income tax and the determination of the terms for paying the tax that is regarded as withheld.

What data will be required to complete the report? First of all, information about the accruals of income, deductions applied to them and the amount of tax related to this income. On their basis, section 1 will be filled in. Then - information on the dates of payments made with the related values \u200b\u200bof the accrued (in the amount before personal income tax withheld from it) income and the amounts of tax withheld from it - to complete section 2.

It is section 2 that raises the largest number of questions when filling out, the answers to which are quite easy to find if you remember a few rules.

One group of such rules concerns the specifics of determining the date that is considered the date of actual receipt of income:

• for a regular salary, it is considered corresponding to the last day of the month with which its accrual is associated (clause 2 of article 223 of the Tax Code of the Russian Federation);
• for payments upon dismissal and other types of income, in most cases, it is adopted corresponding to the date of the fact of the issuance of funds (clause 1 of article 223 of the Tax Code of the Russian Federation);
• for incomes of some infrequent types, there is a special procedure for its determination (clauses 3, 4 of article 226, clause 7 of article 226.1 of the Tax Code of the Russian Federation).

In addition, you need to know a number of rules for working with personal income tax:

1. He becomes withheld only when income is paid (clause 4 of article 226 of the Tax Code of the Russian Federation).
2. The terms for sending to the budget the amounts of withheld tax do not correspond with the date of withholding and are determined as (clause 6 of article 226 of the Tax Code of the Russian Federation):

• the first working day following the day of payment of income, if this income does not relate to vacation or sick leave;
• the last day of the month of payment, if the income is in the form of vacation or sick leave, while it must be borne in mind that the payment deadline that fell on the last day of the month and coincided with the weekend will be transferred to the first weekday of the month following the day of payment (clause 7 of Art. 6.1 of the Tax Code of the Russian Federation).

Thus, if income payments are made on the same day, which have different dates of their actual receipt or different dates for tax payment, then the information in section 2 relating to them will have to be divided. That is, there may be significantly more groups of information about payments that entail the need to pay tax in Section 2 than the dates of the actual issuance of funds. If there are not enough lines to enter all the necessary information in this section, additional lists are formed in it.

Filling out 6-NDFL for the year - example

Consider entering data into 6-NDFL for a year using the example of filling out on specific numbers.

Suppose that in LLC Vesta (registered in St. Petersburg), during 2018, income was accrued to 20 of its employees. The total amount of charges subject to taxation at a rate of 13% amounted to 7,054,374.40 rubles. The total amount of deductions that reduced this income is 198,800.00. For all months of the year on the fact of income payments, the tax was withheld in the amount of
RUB 878,206

By the dates of the 4th quarter, the actual payments were distributed as follows:

• 10.10.2018 the salary for September 2018 was issued in the amount of
  743,034.74 rubles, the tax withheld from it amounted to 91,134 rubles;
• 11/09/2018, the salary for October 2018 was issued in the amount
  784,996.86 rubles, the tax withheld from it amounted to 96,590 rubles;

The calculation of 6-NDFL and the correctness of its filling were approved by the Federal Tax Service (No. ММВ-7-11 / 450 @). The report includes the main sections to be completed:

• First page (title).
• - generalized indicators.
• - the amount received in fact and withheld from physical. persons.

The 6-NDFL document differs from the usual 2-NDFL certificate. It reflects the amounts for all employees. Accruing and holding income taxes, the company is obliged to fill in and provide all data in the specified form . An employer may have a situation where tax withholding has been made at several rates. And the question of how to fill in 6-NDFL with different rates is absolutely pertinent.

If your organization has performed tax withholding operations at several rates, then the first thing to do is to indicate in the first section each rate separately, that is:

• If you used three retention rates, then three sheets of the first section are filled in for each of the rates.
• Lines 060-090 are filled in only on the first page.
• The second section shouldn't be separated. Further, filling continues in the usual manner.

So, for each tax rate, a separate sheet is filled out, and then the filling out of the form continues in the manner prescribed by the tax authorities.

Filling out the cover sheet of the form

When filling out the first sheet, the following details are indicated:

• TIN and KPP - indicate legal entities. Merchants indicate only TIN, a dash is put in the checkpoint field.
• Number is affixed.
• The reporting period code is issued (21-1 sq., 31-six months, 33-9 months, 34-).
• The code of the tax authority is indicated.
• The abbreviated form indicates the name of the merchant (IE Golovenko A.O.) or the company (OOO Sever).
• It is affixed in digital form, who confirms the information of the document (1 is the head himself, 2 is the representative of the head).

The date of filling in the document is signed and affixed. The tax authorities' side will be filled in at the inspection. Having completed the title page, we proceed to filling out the first section.

Correctness of filling in the first section at different rates

It indicates tax ratethat was applied. If there are several rates, then the number of sheets with the first section should be the same.

• P. 010 - indicates the tax rate that was set in the organization. In this case, if there are several rates, then you will need to indicate rates on several sheets.
• P. 020 - reflects the amount of income that was accrued to the employee.
• In page 025 indicate.

Further, the lines indicate the indicators that were paid, accrued for the employee. If the company has a foreign worker, then line 050 reflects the data that the company pays for a foreigner on a patent.

The total number of employees is indicated on line 060. These are those employees who received salary or other type of income for the period when the form was filled out. The amount that was returned by the employer to his employee is indicated on line 090.

As we said earlier, you can fill in lines 060-090 only on one sheet of the many first sections.

Filling out section 2 of 6-NDFL

The second section reflects the amounts that the employer transferred for the employee during the reporting quarter.

Each payment made by the employer must always be reflected in the lines allocated for this - 100-140. If there are not enough lines to fill out, you can add another sheet of the second section, and you do not need to duplicate the first section.

Who and when should take 6-NDFL

Form 6-NDFL has its own terms of submission to the supervisory authority. This is prescribed by law.

Is the last day of the month following the tax period (quarter):

• 1st quarter - April 30;
• 2nd quarter - July 31;
• 3rd quarter - October 30;
• 4th quarter - January 31 (next year).

If the date that is considered to be the day of delivery of the document falls on a weekend, it is transferred to the next working day.

Who must submit the 6-NDFL form? All merchants and organizations that are tax agents and have employees on their staff. You will need to hand over a document at the place of registration of the organization / merchant in the NO. It is also important to remember that if there are fewer employees in the company, reporting is provided on paper. With a staff of more people, reporting in mandatory for rent in in electronic format.

Employers are punished for late reporting. The minimum fine is 1,000 rubles. Maximum sanctions - up to blocking accounts.

Form 6-NDFL contains generalized information about the tax paid on the income of employees and is submitted quarterly. It shall reflect the amount of income, as well as the amounts of tax calculated and paid from them.

The calculation of 6-NDFL is submitted by all tax agents. The deadline for the year is April 1st. However, this year it falls on a weekend, so you need to submit a calculation for 2017 until April 2, 2018.

Usually, the calculation is submitted by tax agents to "their" IFTS, that is, at the place of registration of the company or at the place of registration of the individual entrepreneur. But for certain cases, there are separate rules.

Separate subdivisions

A legal entity that has separate subdivisions submits a calculation at the place of registration of each of them. The form includes income and Personal income tax of employees this unit.

If two separate divisions are registered in one IFTS, but they have different OKTMO codes (refer to different municipalities), then 6-NDFL is filed separately for each of them. If the situation is the opposite, that is, two separate divisions with one OKTMO are registered with different IFTS, then a legal entity can register with one of the inspections and report 6-NDFL to it for both divisions.

It happens that the employee managed to work in different branches within one tax period. If at the same time they have different OKTMO, then several forms will have to be submitted.

On the title page of 6-NDFL, if there are subdivisions, it is necessary to indicate:

• TIN of the parent organization;
• Checkpoint of a separate subdivision;
• OKTMO of the municipality, on the territory of which the place of work of employees is located (indicate it in the payment order).

Change of address

If during the tax period the company "moved" to another IFTS, then at the new place of registration you must submit two forms of 6-NDFL:

• the first - for the period of being at the previous address, indicating the old OKTMO;
• the second - for the period of stay at the new address, indicating the new OKTMO.

KPP in both forms indicates the one assigned to the new IFTS.

New 6-NDFL form

On January 18, 2018, the Federal Tax Service, by its order No. ММВ-7-11 / 18 @, approved a new 6-NDFL form, but it will enter into force only since 26 March 2018... For now, you need to report in the old form, approved by order of the Federal Tax Service dated 14.10.2015 No. MMV-7-11 / 450 @.

However, in the next quarter, in any case, you will have to submit a new form, so let's consider what has changed in it.

The innovations mainly concern reorganized legal entities ... From January 1 current year in the event that 6-NDFL fails to file prior to the reorganization, this must be done by its successor. In this regard, the changes in the form and the order of its filling are as follows:

1. 1. Have appeared fields for the details of the assignee on the title page:
      • field to indicate forms of reorganization, in which you need to put the appropriate code:
        • 1 - transformation,
        • 2 - merge,
        • 3 - separation,
        • 5 - accession,
        • 6 - separation with simultaneous connection,
        • 0 - liquidation;
      • field to indicate TIN / KPP of the reorganized company (the rest put a dash).
   2. Introduced codes for assignees, which must be indicated in the field "at the location (accounting)":
      • 216 - for legal successors who are the largest taxpayers;
      • 215 - for everyone else.
   3. In the field to confirm the accuracy and completeness of the information, an indication of the legal successor of the tax agent (code "1") appeared.
   4. When the legal successor submits the form, the name of the reorganized organization or its separate subdivision must be indicated in the “tax agent” field.

Besides, small changes will affect all tax agents, namely:

• in the field "at the location (accounting)" taxpayers who are not large, instead of the code "212" should indicate code "214";
• to confirm the powers of the trustee, you will need to indicate document details, in not only its name.

Sanctions for violations

For violations of the deadline and form for filing 6-NDFL, tax and administrative liability is provided. All sanctions are summarized in the following table.

Table 1. Possible sanctions for violation of the procedure and deadline for filing 6-NDFL

*Note. Tax agents submitting a calculation for 25 or more insured persons must submit it electronically using the TCS. All others can choose the shape of their choice.

Officials of the company are brought to administrative responsibility. For example, a fine for late filing of 6-NDFL will be imposed on the chief accountant if his job description states that he is responsible for the timely submission of reports.

How to fill out 6-NDFL

The form consists of a title page and two sections. The title indicates the name of the tax agent, its main details, as well as information about the tax authority. Sections 1 and 2 indicate information about all income of individuals from which personal income tax is calculated. This means not only employees, but also persons with whom contracts of a civil law were concluded, if personal income tax is charged from payments under them. But income that is not taxed (for example, child benefits) is not reflected in the form.

Title page

The following image shows an example of filling out the informative part of the cover page of the 6-NDFL form (old form for the 2017 report).

An example of filling out 6-NDFL

If the calculation is submitted after March 26, 2018 and will apply new form, you should take into account the features that we talked about at the beginning of the article. This is what the top of the title page looks like in the updated 6-NDFL:

Fragment of the title page new form 6-NDFL

Filling out the title page 6-NDFL usually does not raise questions. We described above how to fill out the INN, KPP and OKTMO in the presence of separate divisions. Accordingly, in the absence of branches, their own codes are prescribed. The rest of the fields are filled in like this:

1. « Adjustment number"- at the initial delivery" 000 "is indicated, otherwise the serial number of the declaration is" 001 "," 002 "and so on.
2. « Submission period"- for the form for the year this is the code" 34 ".
3. « Taxable period"- 2017.
4. « Tax authority code»Consists of two values:
   • the first two digits are the region code;
   • the last two digits are the tax office number.
5. The code " at the location (accounting)»Is taken from the attachment to the Order, which approved the form. Organizations registered at the place of registration put "212" in the old form, and "214" in the new one.

Section 1

In this section, information is indicated on an accrual basis for the entire reporting period. It is filled in the same way both in the new and in the old form - this section has not been changed. Line-by-line filling of section 1 of the 6-NDFL form is presented in the following table.

Table 2. Filling in the lines of section 1 of the 6-NDFL form

Attention! If a income was taxed with personal income tax at different rates, you need to fill in several blocks of lines 010-050 and indicate in each of them information for one rate. At the same time, in lines 060-090, the indicators are reflected in the total amount.

Section 2

Section 2 contains information only for the last 3 months of the reporting period. That is, in section 2 of the 6-NDFL form for 2017, you need to indicate data for the last quarter of this year.

In section 5 fields, which reflect such information:

• on line 100 - the date of receipt of income;
• on line 110 - the date of withholding personal income tax from this income;
• on line 120 - the date the tax was transferred to the budget.
• on line 130 - the amount of income received;
• on line 140 - the amount of personal income tax withheld.

The main difficulties in completing section 2 are determination of dates of receipt of income and personal income tax transfers ... They differ for different types of income. To avoid confusion, we recommend that you check the following table.

Not in the table column with the date of tax withholding, since most often it coincides with the date of receipt of income. Exceptions to this rule are below the table.

Table 3. Determination of dates for 6-NDFL

*Explanation... Personal income tax is not withheld from the advance - it will be withheld from salaries for the second part of the month. However, it happens that the advance is paid on the last day of the month. In this case, it is recognized as a monthly wage, and personal income tax is withheld both with wages.

The date of income receipt and personal income tax deduction do not coincide in cases:

1. When paying daily allowances in excess of the established standards... Withholding tax is the next payday in the month in which the advance statement is approved.
2. Upon receipt material benefits - expensive gifts, other income. Withholding tax is the next payday.

When filling out lines 100-120, all incomes are summed up, for which, respectively, all 3 dates coincide. That is, you can add up your salary and monthly bonuses. But quarterly bonuses, vacation pay, sick leave will be shown separately. The form will contain the required number of blocks of lines 100-140.

Important! When filling lines 130 income is indicated in full. That is, to decrease it by personal income tax and no deductions are needed.

So, when filling out 6-NDFL for 2017, we have the following:

1. Section 1 will reflect income actually received in 2017.
2. Section 2 will include income term payment of personal income tax which expires in the last quarter of 2017.

On the nuances of reflecting wages for December. If it is paid in January, it will not be reflected in the annual form.

Example of filling

Let's consider the procedure for filling out the 6-NDFL form using the example of Romashka LLC. The organization was created in early 2017, the number of employees is 6. The data for the year are as follows:

• total employee income was 5,100,000 rubles;
• they are provided with standard deductions in the amount 14,000 rubles;
• the amount of personal income tax from income for the year - 661 180 rubles;
• the amount of personal income tax withheld per year was 610 480 rubles (tax from December salaries in the amount of 50,700 rubles was withheld in January 2018).

This is how section 1 of the 6-NDFL form of Romashka LLC for 2017 will look like:

Section 1 of the 6-NDFL form of LLC Camomile

The following table lists the transactions for the IV quarter that will be required to be reflected in section 2 of the 6-NDFL form.

Table 4. Operations of Romashka LLC in the IV quarter of 2017 for the payment of income and withholding of personal income tax

*Note... The salary for December paid in January will not appear in the calculation for 2017, since the due date for the payment of personal income tax from it expires in January.

And here is how section 2 of the 6-NDFL calculation will look like this:

Section 2 of the calculation of 6-NDFL companies from the example

If there is a mistake

If an error is found in the submitted form or when recalculating personal income tax for last year served refined calculation... A certain time frame for this tax code does not provide. But if you find the error yourself, correct it immediately and submit a "clarification". If you do this before the tax authorities find the mistake, a fine of 500 rubles can be avoided.

The features of the revised 6-NDFL form are as follows:

• indicated correction number - "001" for the first, "002" for the second, and so on;
• in the fields in which inaccuracies and errors were found, you must specify correct data;
• the rest of the fields are filled in the same way as in the initial calculation.

We will separately mention how to fix the form if you specified incorrect checkpoint or OKTMO code... In this case, you need to submit two calculations:

1. In the first, you need to specify the correct checkpoint and OKTMO codes and put correction number "000"... Transfer all other data from the previous form.
2. The second calculation indicates correction number "001", as well as KPP and OKTMO, which were indicated in an erroneous form. All sections must contain null data.

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

Who takes 6-NDFL

Let me remind you that 6-NDFL is compiled by all employers (both individual entrepreneurs and legal entities) at the end of each quarter on an accrual basis!

How to fill in 6-NDFL correctly

And it is easier to fill out and submit declarations and other report forms through special service.

Well, now let's get down to the instructions for the correct filling of 6-NDFL. Below are some examples.

Important! In the article, the 6-NDFL form is filled out using the example of the 1st quarter of 2019.

We fill in the title

• We indicate the TIN and KPP of the legal entity (for individual entrepreneurs only TIN);
• We put down the correction number (for the primary report we put "000", if we are already submitting an adjustment report - then "001", etc.);
• We put the code of the period for which the report was drawn up (available in the Appendices to the order on the approval of the form) and the year: if we submit a report for the 1st quarter, then the period code will be "21", but the year is "2019";
• Next, we put the code of the tax authority (where we submit the report) and the code of the place of presentation (a table with them is also in the Appendices to the Order): when the report is submitted at the place of registration of the legal entity, we put "212", if at the place of residence of the individual entrepreneur - "120";
• We indicate the name of the legal entity or the full name of the IP;
• We put the OKTMO code;
• We indicate the contact phone number, we put down the number of report pages and the number of sheets of attachments to it, if any;
• In those lines that are not filled in, due to the lack of data, dashes must be inserted.

The lower parts of the title are filled in as standard: the left part is for the person submitting a report to the tax authority, the right part is for the tax employee.

Sample of the completed title of the 6-NDFL report

Important! If you have more than one OKTMO code, then you will need to fill out several 6-NDFL reports: for each code - a separate report.

When can this be?

• When the head office pays wages to employees and separate subdivisionlocated in another territory - in this case, two separate reports are filled in, each is submitted to its own tax office according to the OKTMO code;
• When an individual entrepreneur has transferred part of his activity to UTII or a patent, respectively, he is registered as a payer of these taxes in another tax office - here the individual entrepreneur must put down OKTMO in accordance with the place of business transferred to these special modes.

On this, in principle, everything, the title is filled. As you can see, there is nothing difficult in filling it out. Now let's move on to the sections. And here we will immediately divide all the following actions into two examples: when you pay salaries to employees by the end of the month and when you pay them the next month.

What does this mean?

Let me explain right away with an example. The salary must be paid to the employee at least 2 times a month: usually the advance is paid first, 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 the 15-25th of this month, that is, for example, the employee receives the advance payment for October on October 16. And an employee can receive a salary for October as in October, for example, on October 31 - on the last day of the month, or maybe already in November - this usually happens, employers pay salaries for the past period until the 5-10th day of the next month. Dates may vary, they are set by the employer in the Regulations on Remuneration. Accordingly, we have two situations:

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

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

We fill in sections 1 and 2: If we pay salaries in the same month

Let's show an approximate calculation using an example: since the beginning of 2018, Pervy LLC has employed 5 people, the number of employees has not changed. Let's say that each employee has a salary of 26,250 rubles, respectively, the amount of accrued income, and in our case, when filling out the Declaration for the 1st quarter of 2019, we will display the accrued income for the period December 2018 - February 2019 in the report, amounted to 26,250 * 5 \u003d RUB 131,250 (this is December 2018) and 26 250 * 5 * 2 months. \u003d 262,500 (January-February 2019), will be equal to 393,750 rubles. No dividend income was accrued.

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

How should this be stated in the report? Open Section 1 and fill in line by line:

• P. 010 - 13% (if income taxed with personal income tax at other rates was accrued, then in the report you will need to fill in several Sections 1 - each rate is put on a separate sheet with continuous numbering);
• P. 020 - we bet 393,750 rubles, i.e. the entire amount of employee income for December-February 2019;
• P. 030 - we bet 28,000 rubles, i.e. the amount of deductions provided to employees;
• P. 040 - we bet 47,549 rubles, i.e. the entire amount of personal income tax, calculated based on the results of 9 months;
• If, when filling in lines 025; 045; 050; 080; 090 there is no data, since dividends were not accrued, as in our case, then not dashes are put in them, but 0 (see clause 1.8 of the Procedure for filling out the form, approved by Order of the Federal Tax Service of Russia No.MMB-7-11-450 of 14.05 .2015)

• P. 070 - 47 549 rubles, i.e. the amount of tax withheld.

Lines 060 - 090 include the totals for all subsequent sections. Therefore, if, when filling out, you have several sheets, then these data are entered only on the first of them. On the remaining sheets in lines 060-090, dashes are put.

Important!If you pay the salary for the current month during the same month, then ideally you will have equality: page 040 \u003d page 070. That is, how much personal income tax tax from employees' incomes you calculated, so much you withheld. If part of the personal income tax amount is not withheld for any reason, it is shown in line 080. In this case, the equality will be as follows: line 040 \u003d line 070 + line 080.

Section 2 now needs to display the amounts by date. Please note that the following dates should be considered when paying salaries:

• The date of receipt of income (for the purposes of calculating personal income tax) is the last day of the month for which this salary is calculated, for example, 31.01.
• The date of the withholding of personal income tax is the date of the actual payment of money, and this in our example is February 5th.
• The date of payment of personal income tax to the budget is the day following the day of payment of money. In our example, this will be February 6th.

Now we fill in each block of Section 2. In subsequent tax periods, the data is entered on an accrual basis.

• P. 100 - 12.2018;
• P. 110 - 01.2019; (the date of payment has been shifted due to the New Year holidays)
• P. 140 - 17,063 rubles (the amount of personal income tax withheld per month);
• P. 120 - 01.2019.

As a result, after you fill out Section 2, your sum of lines 130 for all months should be equal to line 020, and the sum of lines 140 for all months should be equal to line 070.

Sample filling out the second page of 6-NDFL with sections 1 and 2

We fill out sections 1 and 2: If we pay salaries next month

The example in theory remains the same: 5 employees, the salary of each is 26,250 rubles, the total income for 9 months is 1,181,250 rubles. No dividend income was accrued. The salary for the current month is issued on the 10th day of the next month, that is, the salary for September will be received by employees on October 10th.

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

What do we put in the report? Open Section 1 and fill in line by line:

• P. 010 - 13% (if there were incomes taxed at other rates, then we fill in the 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 deductions;
• P. 040 - we bet 148,881 rubles, i.e. the entire amount of personal income tax, calculated based on the results of 9 months;
• The rest of the lines are dashes, since income in the form of dividends was not accrued.

Now we turn to the final part of Section 1. Here you need to put down:

• P. 060 - 5 people, as the company has 5 employees;
• Page 070 - 131,818 rubles (148,881 rubles - 17,063 rubles), i.e. Personal income tax here is affixed without taking into account the payroll tax for September: we did not withhold it, since the salary has not yet been paid.

Important! In this case, page 070 will be less than page 040, since the tax has not yet been withheld from the salary for September. It is also not necessary to put the remaining amount (17,063 rubles) in line 080. The report is drawn up as of the last day of the period, and since the salary as of that day has not been paid, there is no obligation to withhold tax.

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

Section 2 now needs to display the amounts by date. Dates will be calculated differently here.

• The date of receipt of income for the purposes of calculating personal income tax will also be considered the last day of the working month. In September it is the 30th.
• The date of personal income tax withholding is the date of the actual payment of money. In order for employees to receive their wages on October 10, they must be transferred to the bank a day earlier. It turns out that the date of withholding personal income tax is October 9.
• The date of payment of personal income tax to the budget is the date following the day of payment of money. In our example, this will be October 10th.

Next, we fill in each block of Section 2 from the beginning of the year, that is, we write out the amounts for each month. But we will not show data on wages for September here, they will be included in the report for the year, since wages will be paid only in October. In the annual report, the data for September will need to be filled in as follows:

• P. 100 - 09.2017;
• P. 130 - 131 250 rubles (monthly salary of employees);
• P. 110 - 10.2017;
• P. 140 - 17,063 rubles (the amount of personal income tax withheld per month, taking into account the standard deductions received by employees);
• P. 120 - 10.2017.

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

6-NDFL is a new type of reporting by tax agents, which covers general data: about all employees receiving material funds from him, about all accrued and paid amounts of income, about tax deductions provided, about calculated and deducted personal income tax. When filling out the report, some financial specialists had difficulties, therefore, we will further analyze all the nuances of how to fill out section 2 of 6 personal income tax.

For whom the new reporting has been started

Form 6-NDFL was introduced for individual entrepreneurs and enterprises that are tax agents, that is, those who pay employees and other individuals wages and other charges provided for by the legislation of the Russian Federation. To put it in very simple words, the 6-NDFL form must be submitted to the tax authority by those who fill out the 2-NDFL form.

The differences between these forms lie in the fact that 2-NDFL is done separately for each employee of the company, and 6-NDFL is formed once a quarter for all employees at once.

Report submission deadlines

The 6-NDFL form is drawn up several times per year, or rather, every quarter and is determined by the established time frame:

• 1st quarter - the second day of May;
• 2nd quarter - the last day of July;
• 3rd quarter - the last day of October;
• Reporting for the last quarter is submitted simultaneously from 2-NDFL to April 2 of the next year.

Features of displaying data in the 6-NDFL form

When entering information into the report, you must pay attention to the following nuances:

1. The amount of the calculated NFDL should be calculated and written in rounded figures, while amounts less than 50 kopecks are not taken into account, and those equal or higher than 50 kopecks are rounded up to the full ruble. Profit and costs in foreign currency are calculated on the date of actual receipt and expenditure, at the current exchange rate of the Central Bank of the Russian Federation.
2. When drawing up reports in paper form, no corrections are allowed, including those made by a correcting tool.
3. The printing of the report must be exclusively one-sided.
4. The sheets should be neatly stapled, without visible corrections.
5. Lines are filled from left to right, "-" symbol is placed in empty columns.
6. The document can only be filled with the following ink colors: black, blue, purple.

What information is contained in section 2 of 6-NDFL

The new reporting type contains summary information regarding:

1. Citizens to whom the tax agent has paid income.
2. All payments and charges.
3. Deductions made.
4. Calculated and withheld income tax.

Section 2, in turn, includes the following data:

1. The date on which the transfer of funds was actually made, which is a profit natural person.
2. Tax deduction period.
3. How long was the tax transferred?
4. The size of the profit received in fact.
5. The amount of tax withheld.

Most often, at the same time, income is paid simultaneously to several individuals, in this case, the amounts must be added, and the overall result must be reflected in the report.

Don't know how to fill out section 2 of 6-NDFL correctly? Read on for more details.

How to correctly enter information into the report

In order to correctly enter information in section 2 of the 6-NDFL form, it is required to distribute all profits into two categories:

1. According to the actual period of profit issuance.
2. By the dates when the deducted tax will go to the state treasury.

From this it follows that each separate period of the actual receipt of funds must be supported by a separate tax amount... But if several receipts came to the company's account at the same time, for which different terms for the payment of personal income tax are provided, then these amounts must be entered in section 2 separately.

All information entered by the accountant in 6-NDFL must refer to one reporting stage, that is, for the past 3 months.

Section 2. Stitches

Form 6-NDFL includes in section 2 lines in which the following information must be displayed:

1. Item 100 - intended to reflect the actual date of income payment. This is where the financial worker enters information on the payment of wages to employees. An important point is that the payment date in this case is the last day of the month when it was made.
2. Clause 110 of form 6-NDFL section 2 - tax deduction. This is the date when the funds were paid in reality.
3. Clause 120 - transfer time tax funds to the state treasury. As a rule, this day is considered the next date after the payment of wages to employees has been made. And also this line is mandatory for filling in the month of dismissal of the employee.
4. Item 130 - the total amount of income is displayed here. For example, in line 130, the total amount of paid salaries is recorded, calculated by the financial worker on a monthly basis.
5. 6-NDFL section 2, line 140 - this paragraph indicates the result of withholding tax for the quarter.

Important! In the case when different types of income were received at a time, but the numbers of transferring their personal income tax are different, then paragraphs 100-140 must be filled out for each transfer period separately.

Sometimes it happens that wages are paid not on the last day of the month, but in part. How to fill out section 2 of 6-NDFL in this case? Such payments are carried out as advance payments, respectively, it is possible to reflect the deduction of personal income tax only when the following material payments are made. Thus, the first 3 lines in the section should be formatted as follows:

1. Item 100 is the last day of the month on which the employee was paid the salary.
2. Clause 110 of Form 6-NDFL Section 2 - the date of the advance payment.
3. Item 120 - indicates the number that follows the day of the advance payment.

Line 080, what is it for

Quite often, in the process of filling out the report, an accountant is faced with the final indicators of personal income tax, which cannot be calculated during the year. It is these figures that must be fixed in paragraph 080. These indicators must be summed up by the beginning of March of the next reporting year.

As mentioned above, reporting 6-NDFL for the year is required to be submitted 4 times, that is, once a quarter. In the event that all the information does not fit on one page, then it is allowed to add more sheets. The final figures are shown on the last page of the report.

The rules for filling out the 6-NDFL form stipulate that all data in the report must be reflected correctly, without violating legal requirements. In order to make sure that there are no errors, the accountant is recommended to use special test ratios that will help in the following:

1. Independently and effortlessly check the accuracy of the data specified in the report.
2. Understand what questions the controlling persons may have in the process of checking the report if they reveal certain inaccuracies.
3. Anticipate what actions will follow from the reviewers if an error is found.

Important! Personal income received as a gift or material assistance in section 2 6-NDFL for taxable periodare not taxed.

How to reflect vacation pay in section 2 of the report

This section records all the amounts of vacation pay that were paid for the quarter.

Don't know how to fill out section 2 of 6-NDFL and how many blocks you need to fill out? According to the rules, it is required to reflect in the report the same number of blocks as the number of days during the three months vacation accruals were paid. If funds were issued to employees not in one day, but randomly, then the blocks for each need to be made different. In the case of payment of vacation pay to several employees on one day, the amounts are added, the block reflects the final result.

If there is not enough space on one page of the 6-NDFL 2 section (vacation), then you must fill in as many sheets as necessary. The main thing is to correctly number them, not forgetting about the title page.

1. Lines 100 and 110 - to indicate the number when the employee was paid vacation funds.
2. Line 120 is the last day of the month in which the action was performed.
3. Line 130 and 140 of section 2 6-NDFL - vacation pay (the exact amount) and tax deducted from it.

If vacation pay was paid simultaneously with wages, then these amounts still need to be divided into several blocks, because these types of income have a different period for transferring personal income tax (wages are transferred the next day after the actual payment, and withholding for vacation - on the last day of the month).

How the sick leave is displayed in section 2 of the 6-NDFL form

In accordance with the legislation of the Russian Federation, only temporary disability benefits, including caring for a sick child, are taxed. In this regard, in the 6-NDFL report of section 2, sick leave are recorded only of this kind.

The rules for entering data on payments for a sheet of temporary disability are the same as for vacation pay. That is, these amounts are reflected separately from wages, because the term for transferring to the budget is different for them.

For example, the funds paid for temporary disability sheets in the 2nd quarter in section 2 of 6-NDFL will be displayed in a separate block:

1. Line 100 and 110 - the number of payments to the employee of the accrued funds on the certificate of temporary disability.
2. Line 120 is the final day of the month in which the payment was made.
3. Line 130 and 140 - the amount of sick leave payment and the amount of personal income tax deducted from it.

How the dismissal is displayed in the report

Dismissal of an employee is displayed in the report as follows:

1. Line 100 - when an employee is dismissed, the actual date of receipt of the calculation according to the law is considered to be his last working day for which the wages were accrued. In addition, this should include the amount of compensation for unused vacation, payments for temporary disability sheets (if any) and vacation payments. The settlement date is the day of receipt of income.
2. Line 110 - personal income tax is deducted at the time of the actual payment of funds.
3. Line 120 - For wages and compensation for unused vacation, the last day of transfer of personal income tax is the next number after the calculation. For sick leave and vacation pay, this is the end day of the month on which the payment was made.

How dividends are displayed in section 2 6-NDFL

Since the information in Section 2 is generated based on quarterly indicators, the reporting does not require information from the beginning of the year. So, data on the form 6-NDFL section 2 on dividends are reflected as follows:

1. Clause 100 - date of transfer of dividends or their issuance in property form.
2. Clause 110 - the day of calculation and deduction of personal income tax coincide. If it is not possible to withhold personal income tax, a date with zero indicators is displayed.
3. Clause 120 - the date of the tax transfer is the day following the calculation or by indicating zero indicators in line 110. If it falls on a weekend, then the next first business day should be indicated.
4. Item 130 - the amount of dividends.
5. Item 140 - the amount of withheld tax.

In a situation where there is no cash on the organization's account, the distribution of the required dividends can be carried out in non-cash form. In the report, the date of issue shows the day when the transfer of assets was actually made. It is important that the right to receive dividends in the form of the organization's property is recorded in the constituent documents.

The value of the transferred property must correspond to the market value. When displaying information in paragraph 140 of the report, the digital indicator will be absent, "0" is indicated.

Common mistakes when reflecting dividends

When an accountant enters data on dividends in the 6-NDFL report, the following errors often occur:

1. The second section of the 6-NDFL report is filled out only at the time of transfer of personal income tax. In further reports of the year, this information is not taken into account.
2. The display of information in section 2 is carried out on the day withholding personal income tax on the last day of the quarter.
3. Contribution of amounts that are not dividends. Information is not displayed on transfers accrued disproportionately to the shares of participants, in case of incomplete contribution of funds to the authorized capital, liquidation of the organization within the boundaries of the share of the contribution and in other cases established by law.
4. Inclusion in the list of recipients of persons who do not have the right to receive dividends. For example, those who were not included in the number of shareholders at the time of the adoption of the payment order.

In the process of making settlements, difficulties arise in establishing the date of actual payment. Remember that the settlement day is determined by the period of displaying information in the reporting form.

Reporting procedure

Form 6-NDFL is submitted to the tax office in two ways:

1. In paper form. The report can be completed by hand or using software.
2. In electronic format. This option is possible only with a qualified digital signature.

Important! It is possible to submit a report in paper form only if the number of employees in the organization does not exceed 25 people. In other cases, 6-NDFL reporting, 2-NDFL certificates, messages about the impossibility of withholding personal income tax are submitted exclusively in electronic form.

Where are reports submitted?

The reporting is submitted for verification to different authorities, depending on the form of taxation:

1. If the simplified tax system and UTII are used, then the 6-NDFL form must be submitted to the tax department at the place of residence.
2. With UTII, reporting is submitted at the place of registration as the payer of UTII.

The reporting date is recognized as:

1. Day of actual adoption - if the 6-NDFL form is submitted first-hand or by a representative of a tax agent.
2. Day of sending - when sending a document via the Russian Post with a list of attachments.
3. The day of sending, recorded by the system when sending the report electronically over the Internet.

Penalties for failure to submit a report

If the 6-NDFL form was not submitted within the specified period, a fine of 1 thousand rubles is charged for one month of delay. However, you should not delay with this, because if the company does not provide the calculation even longer and does not submit the documents 10 working days after the end of the delivery period, tax authorities have the right to block the accounts of the organization. Perhaps this is a strong argument to submit the report on time.