6 personal income tax, the procedure for filling out 9 months.

Since 2016, organizations and individual entrepreneurs must submit quarterly reports to the Federal Tax Service in Form 6-NDFL. It, in particular, provides data on how much income was accrued in favor of individuals and in what volumes personal income tax was withheld.

Form 6-NDFL and the Procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated October 14, 2015 N MMV-7-11/450@ Federal Tax Service (Appendix No. 1 and Appendix No. 2 to the Order of the Federal Tax Service).

Who must submit 6-NDFL in 9 months

Tax agents are required to submit calculations in Form 6-NDFL to the Federal Tax Service.

These are, as a rule, employers (organizations and individual entrepreneurs) who pay income under employment contracts.

Tax agents are also customers who pay income to performers on the basis of civil contracts.

Who signs the 6-NDFL calculation

The calculation in form 6-NDFL is signed by the head of the organization or any official authorized to do so by the company’s internal documents (for example, by order of the director) (clause 2.2 of the Procedure for filling out the calculation). In particular, the calculation can be signed by the deputy chief accountant, the accountant responsible for payroll calculations.

Deadline for submitting 6-NDFL in 9 months

The 6-NDFL calculation for 9 months of 2016 must be submitted to the tax office no later than the last day of the month following the reporting period.

Therefore, the calculation must be submitted no later than October 31, 2016 (paragraph 3, paragraph 2, article 230 of the Tax Code of the Russian Federation).

Place of submission of 6-NDFL for 9 months

As a general rule, tax agents must submit 6-NDFL to the tax office at their place of registration.

At the same time, for certain categories of tax agents, the Tax Code establishes special rules for submitting calculations (clause 2 of Article 230 of the Tax Code of the Russian Federation):

	Place of presentation 6-NDFL
Russian organizations and individual entrepreneurs	Tax authority at its place of registration
Russian organizations with separate divisions	Tax authorities at the location of separate divisions (in relation to individuals who received income from such separate divisions)
Organizations classified as the largest taxpayers	The tax authority at the place of registration as the largest taxpayer or the tax authority at the place of registration of such a taxpayer for the corresponding separate division (separately for each separate division)
Individual entrepreneurs using UTII and (or) PSNO	Tax authority at the place of its registration in connection with the conduct of activities subject to UTII (PSNO)

Method of presenting 6-NDFL

The 6-NDFL calculation can be submitted to the tax authority in one of the following ways (Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@):

Please note that Calculation of 6-NDFL on paper:

can be submitted only if the number of individuals who received income in the tax period is less than 25 people (clause 2 of Article 230 of the Tax Code of the Russian Federation);

submitted only in the form of an approved machine-oriented form, filled out by hand or printed on a printer.

Penalties for late reporting on Form 6 personal income tax

In addition to blocking accounts, violation of the deadline for submitting 6-NDFL calculations will result in a 1,000-ruble fine for each full or partial month from the date established by the Tax Code for submitting the calculation (Clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

And for submitting 6-NDFL calculations with false information - a fine of 500 rubles. for each incorrect document (for the first quarter, six months, 9 months, year) (Clause 1 of Article 126.1 of the Tax Code of the Russian Federation).

But if the organization itself discovered that it had made mistakes and submitted to the inspectorate an updated calculation of 6-NDFL before the tax authorities sent a message about the error, then the organization will not have to pay a 500-ruble fine (Clause 2 of Article 126.1 of the Tax Code of the Russian Federation).

Therefore, when reporting on 6 personal income taxes from 2016, it is necessary to comply with the deadlines for submitting 6-personal income tax calculations and provide reliable information.

Let's consider the nuances of filling out the calculation on form 6-NDFL in various situations:

Salaries were accrued but not paid

It happens that there are no actual payments to employees, but the accountant continues to calculate salaries.

But if during the period from January to September 2016 inclusive, the accountant made at least one accrual, then it is necessary to submit the 6-NDFL calculation for 9 months.

The fact is that personal income tax must be calculated from accrued income, even if the income has not yet actually been paid (clause 3 of Article 226 of the Tax Code of the Russian Federation).

Accordingly, the accrued amount of income and the calculated amount of personal income tax should be shown in the calculation of 6-personal income tax for 9 months of 2016.

Nothing was accrued or paid

If from January to September 2016 inclusive, an organization or individual entrepreneur did not accrue or pay any income to individuals, did not withhold personal income tax and did not transfer tax to the budget, then they do not need to submit a 6-personal income tax calculation for 9 months.

After all, an organization or individual entrepreneur in this case is not recognized as a tax agent (clause 1 of Article 226 of the Tax Code of the Russian Federation).

"Zero 6-NDFL"

The letter of the Federal Tax Service dated May 4, 2016 No. BS-4-11/7928 states that if payments are not made, then 6-NDFL is not submitted.

However, a reservation is made that if you present a “zero” 6-personal income tax, then you must accept it:

“If a Russian organization or individual entrepreneur does not pay income to individuals, then the obligation to submit a calculation in Form 6 - Personal Income Tax does not arise.

Moreover, if these persons submit a “zero calculation” in Form 6 – Personal Income Tax, such calculation will be accepted by the tax authorities in the prescribed manner.”

It turns out that the zero calculation of 6-personal income tax can still be presented.

But why give it up?

The fact is that they may not know that the company or individual entrepreneur is not a tax agent and will wait for the receipt of the 6-NDFL calculation.

Moreover, if the payment is not received within 10 working days from the date of its submission, the tax inspectorate has the right to block the bank account (Clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

To avoid misunderstandings with fines, blocking and other unpleasant issues, accountants can be advised two options:

Submit a letter to the Federal Tax Service stating that the company or individual entrepreneur is not required to submit 6-NDFL calculations. With this option, it makes sense to submit such a letter no later than October 31, 2016;

Submit zero calculation 6-NDFL.

At the same time, if you file a zero 6-personal income tax, then the tax authorities and the calculation will receive and know that the company or individual entrepreneur is not a tax agent.

Let's consider the procedure for filling out the 6-NDFL calculation.

Composition of 6-NDFL

Calculation form 6-NDFL, approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450, includes:

title page;

section 1 “Generalized indicators”;

Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

Information for filling out the calculation must be taken by the accountant from the tax accounting registers for personal income tax (clause 2.1 of the Procedure, approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450).

Filling out the title page

When filling out 6-NDFL for 9 months, the TIN, KPP and the abbreviated name of the organization are indicated at the top of the title page (if there is no abbreviated name, the full name).

If you need to submit a settlement in relation to individuals who received payments from a separate unit, then the checkpoint of the unit is indicated.

Individual entrepreneurs, lawyers and notaries only need to indicate the TIN.
“000” is entered in the “Adjustment number” line of the primary calculation.

If an updated calculation is submitted, then the adjustment number (“001”, “002”, “003”, etc.) is entered.

In the column “Tax period (year)” the year for which the nine-month calculation is submitted is indicated, namely 2016.

Code 212 “At the location (accounting)” will mean that the payment is submitted at the place of registration of the organization.

If, for example, you specify code 120, then it will indicate that the payment is submitted at the place of residence of the individual entrepreneur.

Completing section 1

Section 1 “Generalized Indicators” shows the total amount of accrued income, tax deductions and the total amount of accrued and withheld tax.
Note that 6-personal income tax must be compiled on an accrual basis: for the first quarter, for six months, for 9 months and for the calendar year (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650).

Therefore, in section 1 of 6-NDFL for 9 months, indicators from January 1 to September 30, 2016 inclusive should be reflected.

Decoding lines 010-050

These lines must be completed for each tax rate:

Line	Filling
	Tax rate.
	Income in the form of dividends from January to September inclusive is highlighted separately.
	The total amount of deductions for all individuals (taxable income is reduced by this amount).
	The amount of personal income tax calculated on an accrual basis from the income of all employees for the period from January 1 to September 30.
	The amount of fixed advance payments offset against personal income tax on the income of foreigners working under patents.

6-NDFL for 9 months should be filled out on the reporting date, that is, September 30. Therefore, any operations that were carried out later than September 30, 2016 should not fall into section 1 of 6-NDFL for 9 months (letter of the Federal Tax Service of Russia dated April 27, 2016 No. BS-4-11/7663).

Decoding lines 060-090

Example.

The organization employs 10 people with whom employment contracts have been concluded.

The organization pays income to individuals taxed at a rate of 13%:

the amount of income accrued to all employees for the period from January 1 to September 30, 2016 is 2,500,000 rubles. We will show this amount on line 020;

the amount of tax deductions for the period from January 1 to September 30, 2016 is 200,000 rubles. We will transfer this amount to line 030;

the amount of calculated personal income tax will be 299,000 rubles (2,500,000 rubles – 200,000 rubles) x 13%. We will reflect this amount in line 040.

Section 1 “Generalized Indicators” will look like this:

Section 1. General indicators

Completing section 2

Section 2 provides the following information:

dates of receipt and withholding of personal income tax;

deadline set for transferring personal income tax to the budget;

the amount of income actually received and personal income tax withheld.

All operations when filling out section 2 must be reflected in chronological order.

Let us explain the purpose of the lines in section 2:

Line	Filling
	Dates of actual receipt of income. For example, for salaries, this is the last day of the month for which salaries are accrued. For some others, payments have different dates (clause 2 of Article 223 of the Tax Code of the Russian Federation).
	Personal income tax withholding dates.
	Dates no later than which the personal income tax must transfer the budget (clause 6 of article 226, clause 9 of article 226.1 of the Tax Code of the Russian Federation). Typically, this is the day following the day the income is paid. For sick leave and vacation pay, the deadline for transferring tax to the budget is different: the last day of the month in which such payments were made. If the tax payment deadline falls on a weekend, line 120 indicates the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
	The amount of income (including personal income tax) received as of the date indicated on line 100. In this case, this line 130 6-NDFL is not reduced for deductions.
	The amount of tax withheld as of the date on line 110.

We draw your attention to the fact that section 2 should include only indicators related to the last three months of the reporting period (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650).

Therefore, in section 2 for 9 months of 2016, you should show income and personal income tax (broken down by date) only for transactions performed in July, August and September inclusive.

Example

The organization employs 2 employees.

Revenues for 9 months of 2016 were as follows:

Salary data for 9 months of 2016

Period	Type of income	Date of receipt of income	Amount of income (RUB)	Personal income tax amount (rub.)
	salary
	salary
For August
	salary
For September
	salary

Please note that the salary for the first half of the month (advance) and the salary for the second half of the month should be reflected together.

In addition, the salary for September, which the employee received in October 2016, will increase the indicator of lines 020 and 040 of section 1.

But in section 2, information about the September salary paid in October will only be included in the calculation of 6-personal income tax for 2016.

That is, the September salary in section 2 of the calculation for 9 months is not shown at all.

Here are examples of filling out the 6-NDFL calculation for 9 months of 2016 in various situations.

Employees received wages for September 2016, in October 2016, that is, already in the 4th quarter

Let's consider the situation: how the salary for September 2016, which will be paid in October 2016, is reflected in 6-NDFL.

Example

The organization employs 5 people.

Let’s assume that the organization paid wages for September to employees on October 7, 2016. The payment amount for September 2016 is 100,000 rubles. The personal income tax amount for September was 13,000 rubles.

The amount of personal income tax for 8 months of 2016 amounted to 104,000 rubles.

The organization recognizes income for September as received and calculates personal income tax on the last day of the month for which salaries are paid - that is, September 30, 2016.

Thus, the requirement of paragraph 2 of Article 223 of the Tax Code of the Russian Federation is fulfilled.

Accrued income and tax calculated as of September 30 in section 1 must be included in the indicators of lines 020 and 040.

That is, the September salary paid in October and the personal income tax withheld from it are distributed along these lines.

After this, we reflect the salary for September and the personal income tax from this salary in lines 060, 070 and 080 of section 1:

the organization paid income to 5 people. We move this figure to line 060;

the total amount of calculated tax is 117,000 rubles (this already includes personal income tax from the September salary). This amount is reflected in line 040;

on the reporting date (September 30), the actual tax withheld will be less than the accrued tax. That is, as of September 30, “real” money from employees was withheld less than the amount shown in column 040. In total, in fact, 104,000 rubles were withheld. It is the amount actually withheld as of September 30 that the accountant should assign to line 070.

It turns out that the salary tax for September, which was actually withheld in October 2016, is not included in line 070 of the calculation for 9 months (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-4-11/8609). That is, line 070 shows only the tax that was actually withheld in real money as of September 30, 2016.

In this regard, the amounts of calculated (line 040) and withheld tax (line 070) may not match. This is not an error.

The difference between lines 040 and 070 is personal income tax from wages for September 2016, which will actually be withheld only in October 2016.

The amount of such “carryover” tax is 13,000 rubles (117,000 rubles – 104,000 rubles.

it is not reflected in line 080 of section 1, intended for unwithheld tax (see Letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-4-11/8609).

In line 080 you need to show only the tax that was not withheld for any subjective reasons (for example, if the tax was not transferred due to the difficult financial situation of the company).

Therefore, the “carryover tax” is not reflected in line 080, since it should not have been withheld on the reporting date (September 30, 2016) and “0” is simply put in line 080.

If an operation began in one period (for example, wages were accrued in September) and completed in another (paid in October), it should be reflected in section 2 of the reporting for the period in which the operation was completed.

Such clarifications were provided by the Federal Tax Service of Russia in letters dated February 12, 2016 No. BS-3-11/553 and dated February 25, 2016 No. BS-4-11/3058.

Then in section 2 of the 6-NDFL calculation the following should be reflected:

on line 100 “Date of actual receipt of income” – 09/30/2016;

on line 110 “Tax withholding date” – 10/07/2016;

In this case, Section 2 “Dates and amounts of income actually received and withheld personal income tax” will look like this:

Section 2 “Dates and amounts of income actually received and withheld personal income tax”

Reflection of vacation and sick leave in the calculation of 6-NDFL

There are some features of reflecting vacation or sick leave in section 2 of the 6-NDFL calculation.

The fact is that personal income tax on sick leave and vacation pay must be transferred no later than the last day of the month in which such payments were made.

Therefore, when reflecting vacation pay and sick leave in the calculation of 6-NDFL for 9 months of 2016, you should:

on line 100 - indicate the date of payment of vacation or sick leave;

on line 110 - indicate the same date as on line 100;

on line 120 - indicate the last day of the month in which vacation or sick leave was paid;

on line 130 – indicate the amount of income;

on line 140 - indicate the amount of tax withheld.

This procedure for reflecting vacation and sick leave corresponds to the recommendations given in Letter of the Federal Tax Service of Russia dated May 11, 2016 No. BS-4-11/8312.

Example

The organization made the following payments:

Section 2 “Dates and amounts of income actually received and withheld personal income tax” will look like this:

Section 2 “Dates and amounts of income actually received and withheld personal income tax”

Reflection of bonus payments in the calculation of 6-NDFL

If the salary becomes income on the last day of the month for which it is accrued, then the bonus becomes income directly on the day of its payment.

Accordingly, bonuses in the calculation of 6-personal income tax for 9 months must be allocated separately. The principle for reflecting bonuses is as follows:

line 100 – date of payment of the premium;

line 110 – the same date as on line 100;

on line 120 – the next working day after the one indicated on line 110;

line 130 – amount of income;

line 140 – amount of tax withheld.

Example.

Personal income tax on the premium amounted to 1,300 rubles (10,000 rubles x 13%).

In section 2 the prize will be distributed as follows:

Section 2 “Dates and amounts of income actually received and withheld personal income tax”

We examined the main nuances of filling out the calculation on form 6-NDFL.

Failure to comply with these control ratios serves as the basis for the tax authority to send a request to the tax agent for clarification, as well as for drawing up an audit report.

2018 is mandatory for tax agents. Using this form, a business entity notifies the tax authority about the total amount of accrued income in favor of individuals, the amount of calculated personal income tax and the amount of tax deductions applied. The form for calculating 6-NDFL has been unified by law and the deadlines for submitting it to the tax office have been determined.

6-NDFL – who should submit

The number of persons required to submit tax calculations on the 6-NDFL report form includes individual entrepreneurs and companies that make payments to their employees and other individuals (including those paying dividends). The report takes into account both the income of personnel working on the basis of employment contracts and the accrued earnings of individuals with whom the business entity has signed a GPC agreement.

The report is generated based on data on employee income from the beginning of the reporting year. If there were no accruals in the 3rd quarter of 2018, but they were present in the 1st or 2nd quarter of 2018, the calculation for 9 months must still be provided taking into account the information accumulated for the previous quarters of the current year.

Submission of 6-NDFL for the 3rd quarter of 2018 is mandatory for all entrepreneurs and companies - tax agents for personal income tax. There is no need to submit 6-NDFL reports only if there were no income accruals for individuals throughout the entire reporting year. This rule does not apply to situations where:

those who submit 6-NDFL, accrue wages (or other remuneration), but do not pay it;

the tax agent calculates, but cannot withhold or pay tax on the income of individuals.

The report template has the same structure for all. Tax agents must fill out the Calculation in the form given in the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@ (as amended on January 17, 2018). The procedure for drawing up Calculation 6-NDFL is given in Appendix No. 2 to the same order.

Submission period: code 6-NDFL

Appendix No. 1 to the Procedure for filling out Form 6-NDFL contains the code designations of the periods for which this income tax report was generated. They are placed on the title page of the document in the field specially designated for this parameter. In standard situations, you must select one of the following codes:

The 1st quarter corresponds to the code “21”;

for the half-year the code is “31”;

if a form is submitted based on the results of 9 months, the combination “33” is entered in the document;

the annual interval is designated as "34".

Reorganized (or liquidated) tax agents indicate the frequency of preparation of the reporting form using separate codes. For them, the period of provision - code 6-NDFL is designated as:

“51” – 1st quarter;

“52” - half a year;

“53” – nine months;

in the annual Calculation the code “90” is indicated.

Deadline for submitting 6-NDFL in 9 months

The income tax calculation form must be submitted by the tax agent to the Federal Tax Service, taking into account the deadlines established in clause 2 of Art. 230 Tax Code of the Russian Federation. The deadline for submitting the Calculation is no later than the last day of the month following the reporting period. A longer period of time is provided for the preparation of the annual report (it is submitted no later than April 1 of the following reporting year).

The deadline for submitting 6-NDFL for the 3rd quarter (or rather, 9 months) of 2018 expires on October 31. If the deadline coincides with a non-working day, a transfer is made to the next working date after that day, but in 2018 this day is a working day, so there will be no transfers.

6-NDFL can be submitted in “paper” form if taxable income is paid to a maximum of 25 individuals, otherwise only electronic submission is possible.

If the deadlines established by the Tax Code of the Russian Federation for drawing up and submitting personal income tax calculations are violated, the tax agent will be held accountable - a material penalty in the amount of 1000 rubles. for each overdue month (including incomplete) is provided for in clause 1.2 of Art. 126 of the Tax Code of the Russian Federation. For officials who fail to submit the Calculation on time, an administrative fine of 300-500 rubles is established. (clause 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation).

An example of filling out 6-NDFL for the 3rd quarter of 2018 can be found in our

Any LLC or individual entrepreneur must constantly submit reports in Form 6-NDFL to the tax service. This helps control organizations and their taxation. But since the standards have recently changed, some of the subtleties of reporting have changed.

In order not to get into an uncomfortable situation, you need to familiarize yourself with the new standards and old requirements for passing, which largely remain the same. If you do not learn about all the rules in time, you may not have time to submit your reports, which will entail certain consequences.

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Main conditions of delivery

The third quarter report is due in the ninth month. Any organization or individual entrepreneur is required to submit statistics on the calculation of funds within the company every quarter. This obligation was introduced only in 2019, but has already become an integral part of the life of any company. Calculations include data on the accrual of income to individuals, as well as their volume in the withholding of personal income tax. The document must be filled out according to Form 6-NDFL.

The document must be submitted by employers who pay income under employment contracts. In addition to them, this form can also be used by special customers who pay income based on.

The signature in the document in Form 6-NDFL must be placed by the head of the organization or a person who has the authority to work with internal documents. As a rule, such a person is appointed by order in order to make his work easier and reduce the load. If a responsible person is appointed, he most often becomes the chief accountant, his deputy, or an accountant who works with salary distribution.

Reports must be submitted no later than the last day of the next month for the period under review. That is, if the reporting period ends on the 30th of September, then the document must be submitted by October 31 of the same year.

The document itself, which has already been signed and is in force, is sent to the tax office at the place of the account, but depending on the category of the tax agent, the place where 6-NDFL is submitted will change.

Important Requirements

Zero form

There is a condition under which reporting may not be submitted provided that no payments are made. At the same time, if the manager himself wants to provide a “zero” 6-personal income tax, then he cannot but be accepted. That is, the obligation to submit a document in the form is removed, although an individual entrepreneur or organization can provide it for the preparation of full reporting.

This is where the question arises about the advisability of submitting it yourself, taking the initiative for 6-personal income tax. In any case, organizations and enterprises are recommended to submit the document, since the tax office may simply be unaware of the lack of payments.

Because of this, an unpleasant situation of misunderstanding may arise. According to the law, if the document was not provided within ten days from the deadline, the tax service has the right to block the bank account. If this happens, you will have to prove that you are right, wasting time, money and nerves.

To avoid getting into this or a similar situation, losing an account, getting into trouble with accounting or being fined, you must take the following actions:

• Notify the INFS with a letter that the individual entrepreneur or organization is stopping its operation, which is why the quarterly report will not be submitted. The main thing is that the letter is sent no later than the last day for submitting the report to the tax service.
• After the notification, it would not be amiss to send a “zero” to confirm your words from the letter.

After these actions, tax authorities will not consider the organization or enterprise to be a tax agent.

Sample of filling out 6-NDFL for 9 months of 2019:

Place and method of delivery

Reporting must be provided for each agent category in a separate location.

In order to find out where to submit documents, you should familiarize yourself with the following table:

Categories	Place of delivery
Organizations and registered enterprises of the Russian Federation	Tax authority located at the place of registration
Russian organizations that manage individual divisions	For each separate object - to the tax authority at the location of the unit
The largest taxpayers specifically classified in this group	An organization can submit documents both as the largest taxpayer to the relevant authority at the place of registration, and also for each separate division separately
Individual enterprises that use or PSNO	Tax authority located at the place of registration, determined by the activity that is subject to UTII or PSNO

The methods of provision may be different, the main thing is that this option is convenient and understandable for the taxpayer himself.

The following methods are available:

However, there are conditions under which it is possible to submit reports on paper:

• If the number of individuals who received income is less than 25 people in the reporting period;
• The form must be in an approved form; the paper must be filled out by hand or printed on a printer.

Composition of sections

The report form is already established by the legislation of the Russian Federation.

According to the document, 6-NDFL includes:

1. Title page.
2. , which was taken from individuals."

The title page includes several components. The upper part contains basic information: , and the abbreviated name of the organization or individual entrepreneur. If this is not the case, then the full name of the individual entrepreneur or organization is written down.

If the calculations are made for a separate branch of the organization, then the checkpoint of the division is entered. Individual entrepreneurs, lawyers and notaries can enter the TIN, and leave the “adjustment number” of the primary settlement as “000”. The number will change if a revised calculation is submitted, for example, “001”, “002” and so on.

The “tax year” is the one in which the period of nine months falls.

Also, when submitting, a code is indicated, for example, 212 - means that the calculation is submitted at the place of registration, and if 120 - at the place of residence.

The first section shows how much income was accrued in general, all tax deductions and the total amount of accrued and withheld tax. 6-NDFL is compiled in such a way that it is first necessary to calculate the results for the first quarter, then for six months, then for nine months, and at the end - for the whole year. That is, if a document is filled out for nine months, then all indicators from January 1 to September 30 must be reflected.

The second section is required to indicate the following data:

• Date of receipt and withholding of personal income tax;
• Deadline for transferring taxes to the budget;
• Actual amounts of income and taxes withheld.

The order of all transactions should be chronological, so that it is easier to track all the paths of monetary amounts, including personal income tax.

Carrying salary, tax and sick leave

Regardless of the date the salary was transferred to, the last day of the accrual month will be included in the report. These rules are prescribed in the tax code of the Russian Federation. Term 020 is the accrued salary, and 040 is the tax on this amount.

Line 070 – withheld personal income tax, which is only possible upon payment. For example, personal income tax can be withheld from June to July, but tax from September to October cannot, because the last month of the reporting period will include full income. Personal income tax is calculated from the last month, according to a letter from the Federal Tax Service. Because of this, the salary for September will not be shown in the second section, although the remaining months will be displayed.

Line 020 will show the material benefit that was received for the quarterly report, that is, from January to September, inclusive. In addition, line 040 will show the tax that will be calculated from the amount. Term 070 records only the tax withheld in the reporting period.

Thanks to these parameters, the company will be able to calculate the benefit from interest savings on the last day of each month. If tax was withheld from wages, then the income received can be shown in the general block 100-140. This is possible because the payment date is the same - the last day of the month.

Sick leave and vacation pay are calculated regardless of when the company accrued funds. The employee receives money only on the day the payment was made. Let’s say that if benefits were accrued in September, but the money was issued only in October, then this amount will not be indicated in 6-NDFL for this period.

A clear example of filling out 6-NDFL for 9 months of 2019

In order to make the filling out process clear, you need to show a free example of filling out 6-NDFL for 9 months of 2019.

Let’s take as an example the company Skala LLC, which paid its employees 2,500,000 rubles for nine months of operation, with 50,000 rubles in dividends. The amount of deductions for nine months is 90,000 rubles. Tax at the standard rate of thirteen percent – ​​325,000 rubles.

Personal income tax for June will be 26,000 rubles, taking into account salaries of 200,000 rubles. The transfer was made in early July. The salary for September to the employees of Skazal LLC was transferred at the beginning of October, personal income tax for September was 32,500 rubles.

It follows from this that an example of filling out the 6-NDFL for 9 months of 2019 in the first section will be as follows:

Section two:

Fines for reporting

Since the documents have an official form, deadlines and other parameters, violators will be punished for failure to comply with these requirements. At the same time, tax agents can impose penalties even for failure to submit a report for the third quarter.

Errors may be of the following nature:

• Incorrect personal information that may create confusion. The information must be reliable and that relates to the tax agent.
• Incorrect data when entering income codes and their deductions.
• Errors in calculations that affect the final result.

If the error is not important, that is, it does not in any way affect the amount of tax payable and does not reduce the base subject to taxation, payers can get off easily. In this case, the fine will be only five hundred rubles. It’s even better if the error is found on your own, in which case you need to send the recalculation results as soon as possible. This will help get rid of fines from above.

The only ones who are required to submit forms 6-NDFL since 2019 are tax agents. If the payer does not pay wages to its employees and the case is suspended, then there is no need to submit a report to INFIS. But so that the tax service does not decide that an LLC or individual entrepreneur is hiding from payments, it is worth sending a zero 6-NDFL.

The deadline for submitting the document for the third quarter is October 31. If the report is not submitted on time, and there is no good reason for this, then the inspectorate will charge a fine of 1,000 rubles for one month of delay, and also freeze the bank account. To avoid this, you need to send an explanation letter in advance.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

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

Who submits 6-NDFL

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

How to fill out 6-NDFL correctly

And it’s easier to fill out and submit declarations and other reporting forms through special service.

Well, now let’s proceed to the instructions for correctly filling out 6-NDFL. Below we will look at a few examples.

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

Filling out the title card

• We indicate the TIN and checkpoint of the legal entity (for individual entrepreneurs only the TIN);
• We enter the adjustment number (for the primary report we put “000”, if we are already submitting an adjustment report, then “001”, etc.);
• We put the code for the period for which the report was compiled (available in the Appendices to the order approving the form) and the year: if we submit a report for the 1st quarter, then the period code will be “21”, and the year “2019”;
• Next, we put the code of the tax authority (where we submit the report) and the code of the place of submission (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 full name of the individual entrepreneur;
• We put the code OKTMO;
• We indicate the contact phone number, indicate the number of pages of the report and the number of sheets of attachments to it, if any;
• In those lines that are not filled in due to lack of data, dashes must be inserted.

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

Sample of a completed title page of the 6-NDFL report

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

When can this happen?

• When wages to employees are paid by the parent organization and a separate division located in another territory, in this case, two separate reports are filled out, each submitted to its own tax office according to the OKTMO code entered;
• When a part of an individual entrepreneur’s activity is transferred to UTII or a patent, accordingly, he is registered as a payer of these taxes in another tax office - here the individual entrepreneur must enter OKTMO in accordance with the place of business transferred to these special modes.

That's basically it, the title page is complete. As you can see, there is nothing complicated 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 employees wages before 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. Salaries 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?

An advance for the current month is often paid on the 15th-25th of that month, that is, for example, an employee receives an advance for October on October 16th. And an employee can receive a salary for October either in October, for example, on October 31 - the last day of the month, or maybe already in November - this is usually what happens, employers pay salaries for the past period until the 5-10th of the next month. Dates may vary; they are set by the employer in the Remuneration Regulations. Accordingly, we have two situations:

1. When employees' salaries for the current month are paid in the same month;
2. When employees' salaries for the current month are paid in the next month.

It is important to distinguish between 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 be different.

Fill out 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 in the report the accrued income for the period December 2018 - February 2019, amounted to 26,250 *5 = 131,250 rub. (this is December 2018) and 26,250 *5 * 2 months. = 262,500 (January-February 2019), will be equal to 393,750 rubles. No dividend income was accrued.

In January-February 2019, employees were provided with 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 350 thousand rubles. It turns out that the calculated personal income tax for December 2018 was 131,250 * 13% = 17,063 rubles, and for January-February 2019 - (262,500–28,000) * 13% = 30,486 rubles.

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

• Page 010 – 13% (if there is accrued income subject to personal income tax at other rates, then the report will need to fill out several Sections 1 - each rate is entered on a separate sheet with continuous numbering);
• Page 020 – set 393,750 rubles, i.e. the entire amount of employee income for December-February 2019;
• Page 030 – we bet 28,000 rubles, i.e. the amount of deductions provided to employees;
• Page 040 – set 47,549 rubles, i.e. the entire amount of personal income tax calculated based on the results of 9 months;
• If, when filling out lines 025; 045; 050; 080; 090 there is no data, since dividends were not accrued, as in our case, then they are not filled with dashes, 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. ММВ-7-11-450 dated 14.05 .2015)

• Page 070 – 47,549 rubles, i.e. the amount of tax withheld.

Lines 060 – 090 include the total amounts for all subsequent sections. Therefore, if you have several sheets when filling out, then this data is entered only on the first of them. On the remaining sheets, lines 060-090 are marked with dashes.

Important! If you pay wages for the current month during the same month, then ideally you will have the equality: line 040 = line 070. That is, how much personal income tax you calculated on employee income, 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 = line 070 + line 080.

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

• The date of receipt of income (for the purposes of calculating personal income tax) is considered to be the last day of the month for which this salary is accrued, for example, January 31.
• The date of personal income tax withholding is considered to be the date of actual payment of money, which in our example is February 5.
• The date of payment of personal income tax to the budget is considered to be the day following the day of payment of money. In our example it will be February 6th.

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

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

As a result, after you fill out Section 2, the 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 of filling out the second page of 6-NDFL with sections 1 and 2

Fill out sections 1 and 2: If we pay wages next month

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

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

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

• Page 010 – 13% (if there was income taxed at other rates, then fill out the section several times);
• Page 020 – we put the same 1,181,250 rubles of total income;
• Page 030 – we set the same 36,000 rubles of deductions;
• Page 040 – we put 148,881 rubles, i.e. the entire amount of personal income tax calculated based on the results of 9 months;
• The remaining lines are dashes, since income in the form of dividends was not accrued.

Now let’s move on to the final part of Section 1. Here you need to enter:

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

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

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

In Section 2 you now need to reflect the amounts by date. Dates here will be counted differently.

• 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 actual payment of money. In order for employees to receive their salaries on October 10, they must be transferred to the bank a day earlier. It turns out that the date of personal income tax withholding 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 it will be October 10th.

Next, we fill out each block of Section 2 from the beginning of the year, that is, we list the amounts for each month. But we won’t show salary data for September here; they will appear in the report for the year, since salaries will be paid only in October. In the annual report, data for September will need to be filled out as follows:

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

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

The current rules provide that the calculation can be submitted in two ways:

• electronically - this method can be used by all hiring companies without exception;
• on paper - this option is available only for companies and individual entrepreneurs with a staff of no more than 25 people.

If a document is submitted to the Federal Tax Service on paper, it is certified by the seal and signature of an authorized person. If it is sent via TCS or brought on a flash drive, the data is endorsed with an enhanced digital signature, which is issued by the company in advance.

The current procedure for filling out 6-NDFL predetermines the need to pay attention to the following nuances:

• Data is entered into cells from left to right.
• Each character is entered in its own separate field. The separator for dates is a period, for decimal fractions - a comma.
• If there is nothing to enter in a field due to the absence of operations of a certain type, it is crossed out.
• According to the current rules for filling out 6-NDFL, information to be entered into the document (about salary, amount of taxes, date of payments and deductions, etc.) is taken from accounting registers.
• If one page is not enough to indicate all the information, the required number of sheets is created. The results are summarized at the end.
• The personal income tax amount is indicated in whole numbers, rounding is carried out according to the rules of mathematics.
• The numbering begins with the title page and continues throughout the entire document.

In order not to violate the requirements for drawing up a report, it is advisable to study an example of filling out 6-NDFL for the year 2018, which can be easily found in the public domain on the Internet.

If a company submits calculations on paper, it uses strictly one-sided printing and does not staple the sheets. The head of the organization must endorse all pages. It is not acceptable to correct the content using corrective tools.

Structural elements of the report

Current examples of filling out 6-NDFL demonstrate that the calculation includes three parts that are logically interconnected. It includes:

• Title

Provides information about who is submitting the invoice and where, and the data for what period it contains. In the lower part the full name of the person confirming the accuracy of the information is indicated; in paper form, his signature is affixed here.

• First section

This is a summary of the report, which contains generalized data calculated on an accrual basis from the first of January.

• Second section

This is a detailed breakdown of the data, reflecting specific amounts, the dates of their transfer to employees, and the moments of payment of personal income tax to the budget.

Filling out 6-NDFL for the 3rd quarter of 2018 requires entering correct data in all of the listed sections. The concept of a zero report is not provided for by law: if a company has not made payments since the beginning of the year in favor of individuals, it does not submit the form to the Federal Tax Service, but replaces it with written explanations.

Indication of incorrect data in the calculation entails a fine of 500 rubles. according to Art. 126.1 Tax Code of the Russian Federation. A company can avoid liability if it sends a “clarification” to the tax authorities before the deadline for submitting the form expires.

How to fill out 6-NDFL: title page

Filling out the report should begin by searching for an up-to-date form, which can be downloaded from information and legal websites. In 2018, a new form is used, which has a changed barcode on the first page compared to the previous version. An outdated form will be automatically rejected if you try to send it electronically via TKS.

Filling out 6-NDFL for 9 months of 2018 involves entering current data into the title page. It contains the following information:

• page number in order - “001” is indicated;
• TIN of the business entity;
• The checkpoint corresponding to the tax office where the report is sent;
• Correction number in a three-digit format: when submitting data initially, three zeros are indicated, when submitting a “clarification” – “001”, “002” and further in order;
• the period for which Form 6-NDFL was prepared (in the report for the third quarter the value “33” is indicated);
• number of the year for which information is provided, in four-digit format;
• Federal Tax Service code where the form is sent (you can view it on the official website of the inspectorate or check it during a personal visit);
• code for the method of presenting information (taken from the appendices to the Federal Tax Service order MMV-7-11/450@, where detailed explanations are provided and a sample of filling out 6-NDFL is attached);
• abbreviated name of the company preparing the calculation in accordance with its Charter;
• OKMO (for each code a separate report is drawn up and sent to the Federal Tax Service at the location of the parent organization or “separate unit”);
• company telephone number for contact;
• number of pages of the form and attachments to it.

Below there are two fields: the right one is intended for filling out by tax employees; no information should be entered into it. On the left side of the 6-NDFL form, you select who confirms the accuracy of the fiscal information: the head of the company (IP) or another authorized person. In the second option, his full name and the name of the document confirming his official powers are written below. If a business entity reports on paper, the signature of the designated person and a seal impression are affixed below.

Special rules on how to correctly fill out 6-NDFL apply to companies at the stage of closure (merger, division). They enter data in special fields: TIN and KPP of the reorganized company, indicate the code of the reorganization form in accordance with the appendix to the order of the Federal Tax Service.

In the lower right part of the calculation, the inspector who accepted the document writes down the date and method of its submission, the number of sheets, and the registration number assigned to the calculation.

6-NDFL for 2018: sample of filling out the first section

This is part of the form that includes summarized information calculated from 01/01. For example, the report for the 3rd quarter of 2018 will include data on transactions performed from January to September. The section structure consists of two blocks:

1. First (pages 10 to 50)

Filled out separately for each rate valid for a specific type of income. From the samples of filling out 6-NDFL 2018, it is obvious that it can take up several pages. The fields contain the following information:

• The rate applicable for a particular case (for example, 13%, 30%) (page 10).
• Accrued income related specifically to this rate (p. 20). In the field, the payment is indicated in full, excluding withheld tax and deductions. Line 020 6-NDFL: what does it include? This includes salaries, bonuses, sick leave benefits, vacation pay, valuable gifts and other types of employee income.
• The amount of dividends “hardwired” into them, if any were paid (p. 25).
• Total deductions to which company personnel are entitled (page 30).
• Amount of income tax (page 40).
• The amount of personal income tax taken into account on dividend payments to shareholders (p. 45).
• Fixed payments transferred to the budget by foreign specialists when purchasing patents (p. 50).

The procedure for filling out 6-NDFL for 2018 assumes that the value on page 50 cannot exceed the amount on page 40. If the ratio is violated, the accountant made an error in the calculations, the Federal Tax Service will not accept such a calculation.

2. Second (pages 60 to 90)

These are the total values ​​for all bets. The calculation fields indicate:

• Number of hired specialists in the organization (p. 60). If one person is fired and re-employed within a 12-month period, that person is counted as one employee.
• The total amount of income tax withheld from personnel for the period is 6-NDFL line 070. In the annual report, this value should be equal to the amount of personal income tax indicated in all 2-NDFL certificates issued for the company’s personnel.
• The amount of the budget obligation that the company, for one reason or another, could not withhold from individuals (for example, because it gave gifts worth more than 4 thousand rubles to persons who were not its employees) - 6-NDFL line 080.
• The amount of tax returned to individuals in accordance with the provisions of Art. 231 of the Tax Code of the Russian Federation (p. 90).

If the company did not refund the tax to employees, field 90 is crossed out.

How to fill out the second section of the calculation?

In section No. 2, transfers in favor of individuals are detailed by calendar dates and amounts. This section includes strictly those transactions that were performed over the past three-month period.

Form 6-NDFL for the 3rd quarter of 2018 requires entering the following information line by line:

• Page 100 – the moment of receipt of funds by an individual. The procedure for determining it is described in detail in Art. 223 Tax Code of the Russian Federation.
• Page 110 is the calendar day when tax was actually withheld from the citizen.
• Page 120 is the date when income tax must be transferred to the treasury. For example, for salaries and bonuses this is the moment of their actual payment to hired specialists, for vacation pay this is the last day of the current month.
• Page 130 – the amount of the transfer made to the employee or other person.
• Page 140 – the amount of income tax withheld from a citizen.

According to the 6-NDFL samples, the specified combinations of lines are repeated the required number of times until all payments in favor of individuals made over a three-month time interval are reflected.

The prepared report is certified by a “live” or electronic signature of an authorized person of the company and sent to the Federal Tax Service. To avoid penalties, the accountant should conduct self-monitoring of the information entered.

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