Filling 6 personal income tax 3 quarter. General rules for filling out reports
Filling in the declaration 6 is mandatory for all business entities without exception that have acted as tax agents since January of the reporting year. What difficulties can be caused by the formation of personal income tax 6 for the 3rd quarter. Let's show with examples all the features of the reflection of indicators.
Normative act, which should be followed when filling out - order of the MMV - 7 - 11 / [email protected] If the number of physical. of persons in favor of whom the transfers were made does not exceed 25 people, the calculation can be submitted on paper. The form can be downloaded from the Internet. For everyone else, submissions are only allowed by email.
Who is required to submit information
All legal entities that made settlements with personnel under civil law contracts, accrual and transfer to the treasury act as tax agents when filling out Form 6 personal income tax income tax... This norm is enshrined in the Tax Code of Art. 230 point 2.
Information 6 personal income tax must be submitted no later than the last day of the month that follows the current quarter. For annual report due date - April 1. For the report for the 3rd quarter - 10/31/2017.
The declaration includes three sections. The title indicates general information O legal entity... The data in the first section must be reflected on an accrual basis from the beginning of the tax year. In 2 - information related to the third quarter. Data on the listed earnings and income tax for the quarter are entered in the context of each month.
Title registration
When filling out the title for the calculation of personal income tax with a period code 33, you must carefully fill in all the basic data about the taxpayer:
- TIN and KPP;
- Name;
- OKTMO code - indicate the MO code at the place of registration. In a situation where an individual receives earnings from both the main company and the branch, it is necessary to submit two declarations for the 3rd quarter with different codes;
- telephone for communication in case of questions;
- the person responsible for submitting the quarterly report;
- Quarter 3 code - 33;
- year 2017;
- for the initial filing in the field "correction number" you need to put 0, in case of clarification of information - the number of the correction;
- the IFTS code consists of 4 digits, the first two mean the region number, the last two - the inspection code where the calculation will be submitted 6;
- business entity code at the place of registration;
- Date of completion;
- the code of the place of registration, with its help you can determine the status of the taxpayer.
Section 1 of the declaration consists of 2 parts. The first (pp. 10-50) reflects generalized information about the income tax interest rates applied in the reporting year (13, 15, 30, 35%):
- 13% - the basic rate of personal income tax on earnings of individuals. persons - residents of the Russian Federation;
- 15% and 30% - personal income tax for non-residents;
- on personal income tax rate 35% are levied on various kinds of winnings.
For each interest rate it is necessary to fill in separate pages of blocks of fields 10 - 50. Sheets should be numbered. The total data is reflected only on 1 page. If only one bet is applied during the submission period, one block must be drawn up.
In field 20, indicate the amount of accrued income from the beginning of the reporting year. Exclude from the line completely according to BS [email protected] from August 1, 2016:
- tax-free amounts of income;
- income listed by physical. persons less than the taxable limit. For example, financial assistance on a general basis in the amount of up to 4,000 rubles, or for birth up to 50,000 rubles.
It is important! Cases when material assistance is not fully subject to income tax are listed in the Tax Code of Art. 217 p. 8, 8.3, 8.4. With certain types of material assistance, personal income tax must be withheld from part of the earnings.
- accrued dividends and withheld tax personal income tax agent reflect in fields 25, 45, respectively. The data is entered in one amount according to the letter ММВ-7-11 / [email protected] dated September 10, 2015;
- deductions are reflected in box 30;
- the remuneration of foreign citizens who are listed in the state should be included in field 50;
- field 60 must be filled in taking into account all individuals who received remuneration for work in a calendar year. If an employee was dismissed, then hired again within a year, he should be counted only once;
- field 70 - withholding income tax;
- 80 - tax not withheld for any reason;
- if there is an amount of income tax that was withheld by mistake and returned to employees, they are reflected in line 90.
When filling out section 2 of Form 6 of personal income tax for the 3rd quarter, only the data of the reporting quarter should be indicated.
- Field 100 - the day the earnings were received. The date can be rolling from the last quarter, since the last day of the month for which this accrual was made is recognized as the day of receipt of income. To reflect earnings for June, 30.06 should be indicated. Leave and sick leave accruals should be recognized as income at the date of their transfer;
- field 110 should reflect the date of withholding income tax from earnings on the day of its actual transfer. For example, for wages paid on 10.07, field 110 should also be set to 10.07. Income tax on vacation and sick leave should be reflected on the day they are transferred;
- field 120 - the date of transfer of tax to the budget, which must be made no later than the working day following the day of payment of earnings. The tax calculated on sick leave and vacation pay is payable by the end of the calendar month. This norm is established in the Tax Code of Art. 226;
- column 130 reflects the total amount of remuneration for work received as of the date specified in field 100;
- field 140 - you must indicate personal income tax, which was withheld from wages, reflected in column 130 regardless of when it was transferred to the treasury.
If one page to fill in the calculation for a quarter with tax period code 33 is not enough to reflect all the information, it is allowed to fill in several numbered sheets.
All cells of the report 6 for the 3rd quarter must be filled in. In the absence of data, you should put dashes.
If earnings were paid on one date, personal income tax from it within several days, you need to fill in different blocks of fields 100 - 140 of the reporting 6.
Reflection of salary rolling over from the previous quarter
The wages charged in September and the calculated income tax are added to columns 020 and 040.
When completing section 2 for the third quarter, they do not need to be reflected. They will be taken into account in the calculation for the year.
Reflection of advances
The rate of reflection of advances is regulated in 03-04-06 / 57154 of 12.11.2014. It should be shown in section 2 together with wages... There is no need to separate these amounts.
If advance payments were transferred based on the results of the reporting quarter, income tax must be withheld from these payments. The amounts in this situation should be reflected in a separate block of columns 100-140.
Sample filling in field 080 in 6 NDFD for the 3rd quarter
Filling in field 080 can be a bit tricky. Here you should reflect the tax that the company could not withhold. For example, a valuable souvenir was presented to nat. a person who is not an employee of the company. No earnings are accrued to him.
Section 1 is filled in on an accrual basis from the beginning of the reporting period, from January to September.
As an example, consider the following situation:
In the 08th month, a loan was issued to the manager in the amount of 10,000 rubles, who is on unpaid leave for the whole year. It is not possible to withhold income tax, which means that this income should be reflected in column 020, tax - in fields 040 and 080.
In addition, this should be reflected in fields 100 through 140.
The value specified in field 080 must be equal to the total of similar fields for all individuals reflected in certificate 2. This norm is defined in BS 4-11 / 3852 of 03/10/2016.
How to fill out the calculation of 6 personal income tax for the 3rd quarter when calculating sick leave and vacation pay
The norm that regulates the order of actions in this situation is defined in the Tax Code of Art. 223. Personal income tax accrual should be done on the day the income is transferred. Its calculation to the treasury can be made before the end of the given calendar month.
In the case of transferring compensation for unused labor leave upon dismissal, the income tax must be transferred on the next business day.
These enumerations must be reflected in different blocks of the second section.
For example, an employee of the company received income in the 3rd quarter:
- In August of the current quarter sick leave 7,050 rubles, the tax amounted to 975 rubles;
- vacation pay in the same month - 8,000 rubles, income tax - 1040 rubles;
- compensation upon dismissal for unused labor leave in August –15,000 rubles, tax amounted to 1950 rubles.
Features of filling out column 130
Consider an example of filling out section 2 for 3 quarters for a situation where the deductions are equal to the accrued income tax.
In the company for 08 month, an employee's salary was charged in the amount of 6,000 thousand rubles. Personal income tax calculated from her income reduced the deduction for a disabled child, and amounted to 6,000 rubles. The transfer of earnings was made on 5.09.
If income is received in kind: features of filling
The cost estimate of income is reflected in both sections of the declaration. If income tax cannot be withheld due to the fact that a person does not have earnings in this company, these personal income tax refer to field 080. Fill in the lines as follows:
- 20 - the estimated amount of income;
- 40 - accrued by given income income tax;
- 80 - income tax that cannot be withheld;
- 100 - date of payment of income in kind;
- 110 - the date of withholding income tax, the same as field 100;
- 120 - the next business day after the specified date in column 100;
- 130 - cost estimate of income;
- 140 –0.
- This norm is defined in BS 4-11 / 5278 of 03/28/2016.
Penalties
Tax agents can be fined if the report is not submitted on time. For the organization, it will cost 1,000 rubles for each month of delay.
If the tax authority has not received notifications about the reasons for not submitting the declaration 6, it may request the compulsory blocking of current accounts upon expiration of 10 working days after the end of the deadline.
In case of revealing the submission of the calculation on paper, the tax authorities will regard this as an illegal submission of data, and it will cost 200 rubles for the organization.
Conclusion
All tax agents are required to submit a calculation in form 6 of personal income tax to the fiscal authorities. Only the absence of accrual of income at the beginning of the year gives the right not to report on personal income tax. If the organization has submitted a zero report, the tax authorities are required to accept it. It is still recommended to notify the authorities tax service lack of data for taxable period... This will help avoid erroneous blocking of the account.
If for any quarter income was accrued, at least in one month, the personal income tax form must be submitted quarterly.
The innovations that were introduced in 2016 by the tax inspectorate obliged organizations to fill out 6-NDFL. What is new document? This form is primarily intended to enter information for all employees in general. You can give an example of filling out 6-NDFL for the 3rd quarter, in order to specifically consider what and where to pay.
How to fill in 6-NDFL for the 3rd quarter
An organization with a staff, since 2016, is required to fill out the new kind a document that displays data for the entire enterprise as a whole: how much in the total amount of wages paid to employees, what is staffing table how many contributions to the pension fund have been paid.
There are certain rules for filling out 6-NDFL for the 3rd quarter.
When to take 6-NDFL for the 3rd quarter?
With employees, everyone individual entrepreneurs and organizations are required to provide information on all charges and deductions to the NI. This information is entered into the 6-NDFL form. All financial statements has its own deadlines. 6-NDFL for the 3rd quarter is provided to the tax office no later than October 31st.
Reporting is submitted on a quarterly basis no later than the last day of the month.
- 1st quarter - April 30.
- 2nd quarter (half a year) - August 31.
- 3rd quarter (9 months) - October 31.
- 4th quarter (year) - April 1 of the next year.
If the company employs 24 people, then the information is provided on paper. If a person is from above, then necessarily in in electronic format... Terms of delivery of 6-NDFL for the 3rd quarter:
Knowing the deadlines and having for the 3rd quarter, the accountant can easily cope with filling and sending this form.
It should be borne in mind that untimely provision of information to the NI is threatened. If the reporting is delayed for more than 10 days, then the tax authorities will simply arrest all the company's accounts. This will lead to additional problems and explanations with government agencies.
Therefore, timely and reliable information will save the company from additional financial costs. Fines and penalties are imposed on the organization immediately.
Tax authorities will be able to fine not only the company, but also impose a fine on the manager in the amount of up to 500 rubles. The accountant of the organization is responsible for all the documentation of the company, and his mistakes and oversights are reflected in the whole company.
To simplify the filling of 6-NDFL for the 3rd quarter of 2016, to avoid clarifications and negative protocols, the remuneration system should be adjusted. We share proven methods.
Confusion in filling out 6-NDFL, in particular for the 3rd quarter of 2016, may arise due to carry-over payments, incomes for which only a couple of lines in section 2 coincide, due to the recalculation of income, deductions. We will tell you how to avoid this.
Payment of vacation pay to employees in one day
It is necessary to transfer personal income tax from all vacation pay that the company issued during the month on the last day - on the 30th or 31st day (paragraph 2 of clause 6 of article 226 of the Tax Code of the Russian Federation). That is, the tax payment term in line 120 of the 6-NDFL calculation for the 3rd quarter of 2016 will be the same. But if workers received money on different days, then the date of income and withholding personal income tax in lines 100 and 110 will be different. Because of this, the company fills in several blocks with lines 100-140 in the calculation of 6-NDFL.
To reduce the number of lines, issue vacation pay in the first days to all employees who go on vacation in the current month. It is necessary to issue vacation pay to employees three calendar days before the rest (Article 136 of the Labor Code of the Russian Federation). The code does not prohibit giving money in advance - at least a month before the start of the holiday.
Look at the vacation schedule and check with HR officers who are planning to go on vacation outside the schedule (see also, the vacation schedule form for 2019). Take statements from employees in advance, issue an order. Count up average earnings... The data for this is already available for the 1st number. Give the money in one day, and reflect the payments in one block of lines 100-140.
There is one caveat - the company transfers money ahead of schedule. If the organization is saving, this method will not work. It is easier to fill in more lines in the reporting.
Avoiding carry-over payments
With a rolling salary, several problems arise at once:
- the company will show the accrued income in section 1 for the current period, and paid income in section 2 only in the next quarter.
- because of the carry-over amounts, lines 040 and 070 will not match. Line 040 should show the tax calculated on the entire accrued salary. And in line 070 - only the personal income tax that the company withheld at the end of the quarter.
- withholding tax on line 070 and on lines 140 of the current and previous calculations will also differ. Therefore, it is difficult for chief accountants to check whether they filled in all the indicators correctly or not.
You can get rid of carry-over payments. That is, to issue wages for March, June, September and December on the last day of the month. It is not necessary to amend employment contracts. The company has the right to issue salaries ahead of schedule. This does not violate the rights of workers.
If the company issues the salary on the last day of the month, then the dates in lines 100 and 110 will be the same. This will also simplify the calculation: in the same block with the salary, you can show other payments issued on the same day. For example, a premium or a rental fee. The main thing is that the term payment of personal income tax from these payments was the same as from the salary - the day following the issuance of money.
The problem occurs if the last day of the month falls on a weekend. If the salary is issued on Friday, the date of personal income tax withholding in line 110 will be earlier than the date of receipt of income in line 100. But the Federal Tax Service does not consider this an error (letter of March 24, 2016 No. BS-4-11 / [email protected]).
Giving gifts in money
Gifts are filled in 6-NDFL in different ways. The procedure depends on whether the company can withhold personal income tax or not.
If the company cannot withhold personal income tax until the end of the year, then it fills in the unretained personal income tax in line 080. If he can, then on line 080 he puts 0.
In practice, confusion arises in non-standard situations. For example, an employee received a gift, quit, and returned to work. The company first reflected the tax on line 080, and then was able to withhold it. It is not clear whether it is necessary to clarify the calculation for past period... Inspectors verbally explain that clarifications are not needed. But it is possible that they will change their minds during the check.
In order not to think about line 080, if possible, give gifts not in property, but in money. Then the company will withhold tax on the day of payment. There will be no questions with line 080. It will always have 0.
Cash gifts attract the attention of foundations. To avoid problems, conclude donation agreements, and do not tie the size of the presentation to the position or work results. Otherwise, the inspectors will charge additional fees, and it will not be possible to fight off claims even in court (resolution of the Federal arbitration court Of the Urals District dated April 28, 2014 No. F09-2360 / 14).
Transfer to contractors on one day in a month
Why the difficulty arises. The date of receipt of income under construction contracts is the day of payment. If the company issues several awards per month, each will need to fill in separate lines 100-140. This will increase the number of pages.
How to simplify. Issue money on one day, for example, settle on the last day of the month (see example 3). Then the number of pages in the calculation can be reduced significantly. In addition, there will be fewer payments for personal income tax.
The company and the contractor themselves agree on the payment dates, so there should be no problem. The main thing is to prescribe the term in the contract.
Advance payment for hours worked
The company does not withhold personal income tax from the advance, but pays tax only after the final calculation (letter of the Ministry of Finance of Russia dated July 22, 2015 No. 03-04-06 / 42063). But if an employee received an advance payment and then went on sick leave, there is confusion with 6-NDFL. First, it is not clear how much is to be considered the employee's monthly income. Secondly, how much and when to withhold personal income tax.
Pay an advance only for hours worked, not just a percentage of your salary.
Establish a new procedure for calculating advances in the regulation on wages. Introduce it to the workers. The disadvantage of this method is that it will be necessary to control which of the employees was on vacation, on sick leave, etc. And because of this, calculate the advance, taking into account the days worked.
Transfer of personal income tax on the last day of the term
In line 120 6-NDFL, you need to set the deadline for the payment of personal income tax according to the code. But colleagues get confused and set the day of the actual payment.
In order not to get confused, use your right and pay personal income tax later - the next day after the money is issued or on the last day of the month (clause 6 of article 226 of the Tax Code of the Russian Federation). So the company will protect itself from problems with early payment of personal income tax.
There are cases when the bank misses the tax payment, and spends the salary the next day. Then you have to return the tax, and then transfer it again with interest.
Registration of transfers at the beginning of the quarter
The company pays personal income tax for employees of the subdivision to the inspectorate, where a separate office is registered (clause 7 of article 226 of the Tax Code of the Russian Federation). If an employee in the middle of a quarter moves to work in another department, the salary must be divided between the two reports.
The company will show part of the employee's salary in the report of the head office, and the rest - in the report of the division.
It is worth making a transfer only from the next quarter. Then you will not need to divide the income between the calculations.
The company will not be able to use this method if the employee is urgently needed in another office.
On the income of hired personnel and personal income tax withheld from these amounts, tax agents, incl. employers submit to the tax office the Calculation of 6-NDFL. The form is filled out in accordance with the norms of the Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected](as revised on 17.01.2018). The calculation contains generalized data on the level of income of personnel and personal income tax, it does not provide for a detailed decoding of each amount and personalization of data. Consider how to fill out 6-NDFL based on the results of 9 months of 2018.
6-NDFL: instructions for filling out
The report consists of a title and two sections. The form is constructed in such a way that in section 1 the indicators reflect from the beginning of the year, and in section 2 information is indicated only for the last quarter of the reporting period. Instructions for filling out the 6-NDFL Calculation are contained in the order of the Federal Tax Service of the Russian Federation No. ММВ-7-11 / 450 (Appendix No. 2).
How to fill in 6-NDFL in 9 months:
Section 1 contains information about the accruals made by the employer in favor of hired personnel for 9 months (including those amounts that were accrued, but their payment relates to the next reporting period, for example, the salary for September), as well as the amounts of tax calculated and withheld in reporting period.
6-NDFL (for a sample of filling out the 3rd quarter, see below) should reflect accruals on income that are taxable Personal income tax payments... If the payment is completely tax-free, its amount is not included in the report (for example, maternity allowance). In the Calculation, it is necessary to reflect incl. such income:
- wage;
- remuneration paid under the terms of GPC agreements;
- benefits for the period of temporary disability;
- additional payments and allowances, the payment of which is guaranteed to the personnel by the current remuneration system;
- material help;
- dividends;
- income in kind.
In section 2, an example of filling out 6-NDFL for the 3rd quarter of 2018, which will be discussed later, contains data on wages and taxes for July-September, grouped by the dates of actual receipt of income (line 100), withholding personal income tax (line 110) and the period set for the payment of tax (line 120).
When completing section 2, it is necessary to take into account the provisions of Art. 223 and 226 of the Tax Code of the Russian Federation. So, for salaries, bonuses and other remuneration, the date of receipt of income (line 100) is the last day of the month of accrual, and vacation pay, material assistance and sick leave reflect the date of their payment. The date of withholding personal income tax (line 110) is the day of payment of income. The deadline for transferring to the budget (line 120) for vacation and sick leave is the last date of the month of their payment, and for salaries and other income - the next day after payment to an individual.
6-NDFL for the 3rd quarter: an example of filling
LLC "Frank" employs 7 people. Three workers use standard deduction per child (1,400 rubles), two more employees receive a deduction for two children (1,400 rubles x 2). Every month the enterprise calculates a salary in favor of the hired personnel in the amount of 173,000 rubles, the estimated amount of the monthly tax is 21,216 rubles. To simplify the example, let's say that for 9 months of 2018, the salary of no employee has not reached threshold value to terminate the tax deduction, and there were no vacation and sick leave payments. Salary is paid on the 5th, advance payment - on the 20th. The company calculates, withholds and pays personal income tax liabilities on time and in full. Let's fill in the calculation form.
Title page:
- indicate TIN and KPP tax agent;
- "Correction number" is indicated by zeros, since the form is primary;
- The “tax period” the current year is 2018 and the “presentation period” corresponds to 9 months (code “33”);
- then you need to specify the controlling tax authority(his code) and the name of the employer;
- the accuracy of the reflected data is confirmed by the tax agent, as evidenced by the code "1" in the field provided for this and the signature of the manager.
- tax rate - 13%;
- then 6-NDFL is filled in for 9 months on an accrual basis (sample at the end of the article). In column 020, the total value of accrued income, taking into account salaries for September, 1,557,000 rubles. (173,000 x 9 months);
- in field 030 the cumulative value of tax deductions is entered - 88,200 rubles. ((1400 x 3 people x 9 months) + (2800 x 2 people x 9 months));
- column 040 - the total amount of tax accrued for 9 months ((1,557,000 - 88,200) x 13%);
- column 070 - tax withheld in January-September - 169,728 rubles, it does not include the amount of payroll tax for September (21,216 rubles), which will be withheld in October.
- in 6-NDFL for the 3rd quarter of 2018, section 2 will reflect information on salary accruals (indicated without deduction) and tax for the period from June to August, September income is not included in section 2, since their payment falls on the next reporting period - they will be reflected in the calculation for 2018.
6-NDFL for the 3rd quarter of 2018: sample filling
Download current new form 6-NDFL in 2018 is possible by.
The 6-NDFL report is a form by 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 6-NDFL report form, 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 / [email protected] 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 / [email protected] 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 for reporting quarter in the organization, payments were made 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 31st. More details on the timing can be found in the table.
Reporting penalties
Failure to comply with 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 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 became obliged 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 (of registration) (code)";
- in the requisite "tax agent" mark the name of the reorganized person or his a separate subdivision;
- in the new variable "Form of reorganization (liquidation) (code)" indicate one of the values: 1 - transformation, 2 - merger, 3 - division, 5 - accession, 6 - division with simultaneous accession, 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 who are not the largest taxpayers must indicate in the variable "at the location (of registration) (code)" the value "214" instead of "212".
On title page the full details of the document confirming the authority of the representative must be indicated.
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:
- Title page.
- Section 1 (information is formed on an accrual basis).
- 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 KPP 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 the information is provided. The corresponding 4 digits are entered in the field.
Step 5. Tax service code (at the place of registration)
The line contains the code of that 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 are the code of the inspection itself (for example, the inspection of the Federal Tax Service 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 subdivision. 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.
Most common for organizations:
- at the place of registration - 214;
- at the place of registration of a separate subdivision - 220;
- 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
It is necessary 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 in 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 (incomes that are completely tax-free personal income tax may not be included in the form, or incomes less than the limit, depending on the type of income. 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;
- the amounts of personal income tax returned 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, 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 calculating tax at different rates for each rate, those data will be generated that relate only to the specified personal income tax rate. The total values of lines 060 to 090 are indicated once on the first page, on the following sheets these fields are filled with zeros.
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 non-taxable Personal income tax and incomes transferred to employees less than the taxable limit, for example, material assistance up to 4,000 rubles (at common 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 taxed with 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 of material assistance, personal income tax is withheld from part. In the Letter dated 01.08.2016 No. BS-4-11 / [email protected] The FTS clarified that line 020 should not contain information on income 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 tax-free amounts that reduce the basis for calculating personal income tax. 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 September 10, 2015 No. ММВ-7-11 / [email protected]) for which they were provided.
Step 4. Line 040. Calculated personal income tax
Line 040 (“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%) = 10,100,000.00 - 100,000.00 = 10,000,000.00 (personal income tax base 13%)
Line 040 ("the amount of calculated tax") = 10,000,000 * 13% = 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 (“the amount of the fixed advance payment”) 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 the reporting period.
Step 7. Line 070. The total amount of 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 for payment orders at payment of personal income tax by comparing fields 106 ("TP" - payments of the current year) and 107 ("МС the ordinal number of the month is indicated") with the value of line 040.
For the 2nd quarter of 2019, as in other periods, the value of line 040 must 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 (another period) for which we are reporting. That is, the information is compared for the reporting period of personal income tax paid in the reporting period. You can check the correctness of the values of 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 indicates the dates of payment of income to employees and the deadlines for the transfer of personal income tax, as well as the 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 according to 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 the last number in this line, 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. The day the tax was withheld 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 certain date (filled in column 100 on the left) before the 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 of the Federal Tax Service of Russia dated 15.12.2016 No. BS-4-11 / [email protected];
- letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11 / [email protected]"With regard to 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 to the tax authority at the place of its registration a calculation in the form of 6-NDFL 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 FTS 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 natural person, which has the nature of remuneration, hospital, material assistance, remuneration for services rendered (work performed) as part of the implementation of a civil contract, the report must be completed. Since the form is filled in with a cumulative total, 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, but 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).
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