In this material we will remind you of the basic rules for filling out 6-NDFL and provide a sample of filling out the calculation.
Procedure for filling out form 6-NDFL
Form 6-NDFL consists of the following sections:
- Title page (Page 001);
- Section 1 “Generalized indicators”;
- Section 2 “Dates and amounts of income actually received and withheld personal income tax.”
In accordance with the rules for filling out form 6-NDFL, the Calculation is compiled on an accrual basis for the 1st quarter, half year, 9 months and calendar year.
General requirements for filling out 6-NDFL
To reduce the likelihood of errors when filling out 6-NDFL, you need to refer to the Instructions for filling out form 6-NDFL, which can be found in the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@. The general requirements for filling out form 6-NDFL, in particular, include:
- filling out the text and numeric fields of the Calculation from left to right, starting from the leftmost cell;
- putting dashes in unfilled cells, while in unfilled cells for total indicators a zero is indicated in the leftmost cell, the remaining cells are crossed out;
- ban on double-sided printing of Calculation on paper;
- using black, purple or blue ink;
- When preparing the Calculation on a computer and subsequent printing, dashes may not be included, and Courier New font with a height of 16-18 points should be used.
How to correctly fill out form 6-NDFL
If filling out the title page does not cause any particular difficulties, the procedure for filling out Section 1 “Generalized Indicators” may raise questions.
If different tax rates were applied during the year, then lines 010-050 are filled out separately for each tax rate. In this case, the indicators are given in total for all individuals to whose income each specific rate is applied.
Lines 010-090 are filled in cumulatively from the beginning of the year.
Line 010 “Tax rate, %” indicates the tax rate applied in the reporting period.
Lines 020-050 are filled in for each specific rate indicated on line 010.
Line 020 “Amount of accrued income” indicates the amount of accrued income on a cumulative basis from the beginning of the tax period.
If dividends were accrued during the tax period, then the tax agent reflects their amount again on line 025 “Including the amount of accrued income in the form of dividends.”
Line 030 “Amount of tax deductions” reflects the amount of tax deductions that reduces income subject to taxation. This line reflects, in particular, the standard tax deductions provided for in Art. 218 of the Tax Code of the Russian Federation, as well as deductions in the amounts provided for in Art. 217 of the Tax Code of the Russian Federation (for example, deduction from the cost of gifts or material assistance). A complete list of deductions can be found in the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@.
The amount of calculated personal income tax is reflected in line 040 “Amount of calculated tax”.
In line 045 “Including the amount of calculated tax on income in the form of dividends” you need to indicate the amount of personal income tax on dividends previously reflected on line 025.
If an organization or individual entrepreneur employs a foreigner who has a patent and pays personal income tax on his own, then the tax agent can reduce the calculated personal income tax of such employees by the amount of their fixed personal income tax payments. The amount by which the tax agent reduces the calculated personal income tax is reflected on line 050 “Amount of fixed advance payment.”
On line 060 “Number of individuals who received income,” the tax agent must indicate the total number of individuals who received income from him in the tax period. If during the year the same individual was fired and rehired, it is indicated on line 060 only once.
Line 070 “Amount of tax withheld” reflects the amount of personal income tax that was withheld by the tax agent.
Line 080 “Amount of tax not withheld by the tax agent” reflects the amount of personal income tax that the tax agent was unable to withhold from the income of an individual.
On line 090 “Amount of tax returned by the tax agent” you need to show the amount of personal income tax that was returned by the tax agent in accordance with Art. 231 Tax Code of the Russian Federation.
Lines 060-090 are filled out in total for all tax rates and must be filled out on the first page of Section 1.
We looked at how to fill out Section 2 of form 6-NDFL.
How to check the correctness of filling out form 6-NDFL
To check the correctness of filling out the Calculation, you can use the Control Relationships prepared by the Federal Tax Service (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852@, letter of the Federal Tax Service of Russia dated March 20, 2019 No. BS-4-11/4943@).
Example of filling out form 6-NDFL
Despite the fact that the form itself has changed somewhat (changes were made to the Title Page), the general principle of filling out 6-NDFL remains the same. Therefore, the example we gave of filling out 6-NDFL in 2017 is still relevant now.
Here is an example of filling out the Calculation form: 6-NDFL for the first half of 2017. We present the data to be filled in in the table. To simplify, we will assume that there were no other accruals and payments in 2017. All income recipients (15 people) are tax residents of the Russian Federation for personal income tax purposes.
Please note that the amount of personal income tax on wages for June in the amount of 92,335 rubles, which will be withheld on 07/05/2017, is not reflected in Section 2. Consequently, between the indicators of lines 040 “Amount of calculated tax” and 070 “Amount of withheld tax” of Section 1, a difference is formed in the amount of personal income tax calculated, but not withheld as of 06/30/2017.
Is the new form 6-NDFL valid from 2019? The correct answer to this question determines whether the tax office in 2019 will accept the completed form from the tax agent or say that it is outdated and everything needs to be redone. Therefore, we are figuring out whether it is possible to talk about a new 6-NDFL form from 2019.
Analysis of the legal situation
We have long and carefully studied (and continue to do so) the initiatives of the Ministry of Finance and the Federal Tax Service of Russia with a view to introducing a new calculation of 6-NDFL from 2019, but we did not find any.
On the website of the State Duma of Russia in the official legislative initiatives and their projects, we also did not find any proposals related to the adoption of the new form 6-NDFL in 2019.
Therefore, we can safely say that the new form 6-NDFL will not appear in 2019. Moreover, legislators do not yet plan to make any global changes to Chapter 23 of the Tax Code of the Russian Federation on personal income tax. Accordingly, there is nothing yet to influence the change in the appearance of the 6-NDFL form or its individual details.
Although, it is possible that there will still be local changes and/or additions to form 6-NDFL during 2019.
Which form to fill out in 2019
The 6-NDFL calculation form in force in 2019 for tax agents is still approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. The same document enshrines:
- procedure for filling out 6-NDFL;
- rules for submitting calculations of calculated and withheld income tax;
- electronic sending format.
Latest changes to form 6-NDFL
Let us remind you about the latest adjustments to the 6-NDFL form. They were introduced by order of the Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/18 and are mainly related to the agency responsibilities for personal income tax of legal successors.
The main innovation is related to the fact that since 2018, if a legal entity has not submitted 6-personal income tax before the end of the reorganization, the legal successor must do so. And when filling out the calculation, he needs to take into account the following points:
- at the top of the title page - bring their TIN and checkpoint;
- in the field “At location (accounting) (code)” you should indicate “215”, and for the largest taxpayers - “216″”
- in the line “Tax Agent” - indicate the name of the reorganized entity or its division;
- in the new detail “Form of reorganization (liquidation) (code)” you must enter one of the values: 1 – transformation, 2 – merger, 3 – division, 5 – accession, 6 – division with simultaneous accession, 0 – liquidation;
- added the detail “TIN/KPP of the reorganized organization”;
- You can confirm the accuracy and completeness of the data in the calculation yourself.
Also in 2018 there were changes not related to the reorganization:
- the largest payers need to put 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 (i.e. in the 5th and 6th categories the checkpoint cannot be “50”);
- companies that are not the largest payers must indicate “214” instead of “212” in the details “At location (accounting) (code)”;
- On the title page, in addition to the name, you must provide the details of the document confirming the authority of the representative.
Please note that all these adjustments are taken into account in the electronic format for sending the 6-NDFL calculation.
In 2019, form 6-NDFL, as before, consists of a title page, Sections 1 and 2. Moreover, these sections are filled out completely differently. If the tax registers for personal income tax are in order, then usually no special problems arise.
We wrote in detail about the exact deadlines for submitting 6-NDFL calculations in 2019.
6-NDFL for the 2nd quarter of 2018 is a mandatory report for those employers who work with hired personnel. When do you need to submit your 6-NDFL calculation for the first half of 2018? How to reflect the carryover wages for March and June? What are the features of reflecting vacation pay, sick leave and bonuses? We provide instructions for filling out with specific examples.
Why do you need form 6-NDFL?
Almost all businessmen use the services of hired workers and pay them remuneration. The only exceptions are individual entrepreneurs who run their own business. All other business owners pay salaries to hired employees. Consequently, they perform the duties of a tax agent for personal income tax and must provide appropriate reports. One of these reports is Form 6-NDFL.
Until 2016, data for the Federal Tax Service of the Russian Federation was provided by tax agents only once a year in the 2-NDFL format. Since 2016, an important innovation has appeared - the quarterly form 6-NDFL. It was introduced by order of the Federal Tax Service dated October 14, 2015 N MMV-7-11/ (hereinafter referred to as order No. 450). Unlike the “personalized” annual report, the new form includes information about the withholding and transfer of payments for the company as a whole. The main purpose of introducing the report is to strengthen control over tax agents.
Who is required to submit 6-NDFL
The obligation applies to absolutely all tax agents for personal income tax, both organizations and individuals (individual entrepreneurs, lawyers, notaries). Thus, all those who pay taxable income to individuals must submit a report. Moreover, the report must be submitted not only if there are payments, but also upon the accrual of wages in the reporting period, even if its payment will be made later.
Deadline for submitting 6-NDFL for the 2nd quarter of 2018
Calculations in form 6-NDFL are submitted within the following deadlines (paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation):
- based on the results of the first quarter - no later than April 30,
- at the end of the half-year - no later than July 31,
- based on the results of 9 months - no later than October 31,
- at the end of the year - no later than April 1 of the following year.
Which form: old or new?
The new form has not been approved, so please use the previous form and format.
Title page
This section is devoted to general information about the entity providing the report and the parameters of the form itself:
TIN and checkpoint codes
If a “segregation” is reported, then the checkpoint is given for the region where it is registered. If an individual reports, there will be no checkpoint.
Correction number
If the payer himself or the inspectors find errors in the submitted report, then a corrected version must be sent. This field is used to distinguish between the original version and subsequent revisions. For the primary version, we put “000” in it, then, if there are clarifications, “001”, “002”, etc.
Submission period (code)
The period for which this quarterly form is submitted is coded here. The codes are taken from Appendix 1 to the Filling Procedure, approved. Order No. 450 (hereinafter referred to as the Order).
Reports provided in connection with the liquidation (reorganization) of a company are coded separately. The period in this case corresponds to the date of liquidation (reorganization). For a regular half-year report, you need to insert code 31. If the company was liquidated, for example, in May, then the report is also considered to be provided for the half-year. But in this case, a special “liquidation” code 52 is entered.
Tax period (year)
Enter the reporting year here in four-digit format.
Provided to the tax authority (code)
We provide the four-digit code of the tax office to which the report is submitted.
By location (registration) (code)
This field of the report shows on what basis the tax agent submits the form to this division of the Federal Tax Service. The codes are taken from Appendix 2 to the Procedure and depend on the payer category. For an individual this is the place of residence, for a legal entity - the location, and during reorganization - the location of the legal successor.
Tax agent
We provide the abbreviated (if not available, full) name of the organization. For an individual - full name without abbreviations.
Form of reorganization (liquidation) (code) and TIN/KPP of the reorganized organization
These fields are filled in if the report is submitted by the legal successor of the liquidated company. The code is selected from Appendix 4 to the Procedure; it indicates the form of reorganization (liquidation).
OKTMO code
We enter the code of the municipality where the tax agent is located (resides).
Contact phone number
Provide contact number
Scope of the report
Information about the number of sheets of the report itself and (if any) attached documents is displayed.
Signature of the responsible person with transcript
This may be the tax agent himself, his successor or representative. In the latter case, you must also provide the details of the power of attorney.
Report signing date
Block filled out by a Federal Tax Service employee
It includes basic information about reporting:
- delivery format;
- number of sheets;
- date of acceptance;
- registration number.
Section 1 “Generalized indicators”
As the name suggests, this section is devoted to summary information about the amounts of income and tax for all individuals to whom the tax agent made payments. The data is recorded on a cumulative basis from the beginning of the year.
The section consists of two blocks. The first (pages 010 to 050) is drawn up for each of the rates: if income taxed at several rates is paid, then pages 010-050 are repeated as many times as the rates apply. If necessary, a section may consist of several pages.
Page 060-090 show summary information on all bets and must be filled out once. If a section consists of several pages, then pages 060-090 should be located on the first of them.
Now let's take a closer look at the design of each of the section lines:
- Page 010 contains the tax rate at which the information in this block will be filled in. Further on pages 020-050 you should enter in each block the amounts relating specifically to this rate.
- Page 020 shows the total amount of accrued income.
- On page 025 we present the dividend amounts.
- Page 030 shows the amounts of various income tax deductions provided for by the Tax Code of the Russian Federation.
- Page 040 contains the amount of calculated tax.
- On page 045, the tax on dividends is separated out from it.
- On page 050 we show the amounts of fixed advance payments for income tax. They are contributed by foreign citizens employed in the territory of the Russian Federation (Article 227.1 of the Tax Code of the Russian Federation). Here you need to pay attention to the fact that the amount on line 050 should not exceed the value of line 040. If this happens, it means that an error occurred during the calculation or when filling out the form itself.
- Page 060 shows information about the number of individuals who received income during the reporting period. If any employees were fired and then hired during the period, the line indicator does not need to be adjusted.
- On page 070, all tax withheld for the period is summed up.
- On page 080 they give the amount of tax that the agent should have withheld during the period, but was unable to do so.
- Page 090 includes information on amounts returned to taxpayers in accordance with the requirements of Art. 231 Tax Code of the Russian Federation.
Section 2
This section allows tax authorities to check how timely the tax agent fulfills his duties. It consists of several blocks, each of which corresponds to one set transfer date.
In section 2, provide information only on those payments for which payment is due during the reporting period. If there are different deadlines for income paid on one date, then a separate block is drawn up for each of them.
Unlike section 1, which is filled out with a cumulative total from the beginning of the year, section 2 should show information only for the last three months of the reporting period (letter of the Federal Tax Service of the Russian Federation dated March 15, 2016 No. BS-4-11/).
Each block consists of five lines. Let's take a closer look at how they should be designed:
- Page 100 records the date of receipt of income (we take it from Article 223 of the Tax Code of the Russian Federation). For example, when paying wages - the last day of the billing month.
- On page 110 the date of withholding tax on income is recorded.
- Page 120 contains the date that the Tax Code of the Russian Federation determines for transferring to the budget. In most cases, including when issuing wages, this is the day following the day of payment of remuneration (clause 6 of Article 226 of the Tax Code of the Russian Federation). But for certain types of payments other conditions may be established. For example, when paying for sick leave and vacation pay, payment must be made no later than the last day of the month in which the payment was made.
- On page 130, reflect the amount of income that was received on the date contained in page 100 (including personal income tax). If the recipient of the income is entitled to deductions, then they do not need to be excluded from line 130.
- On page 140, the amount of tax withheld on the date indicated on page 110 is given.
Reflection of “transitional” payments
Taxpayers have many questions regarding the inclusion of “transitional” payments in the form. We are talking about situations where income is paid in one reporting period, and tax is subject to transfer in another.
Salaries for March were paid in April
For example, the salary for March 2018 was paid on 04/10/2018.
In this case, in the report for the 1st quarter, the March salary will be reflected only in section 1:
- On page 020 - the amount of accrued wages.
- On page 040 - tax on this amount.
All other information will already be included in the report for the 2nd quarter:
- On page 70 section. 1 - amount of tax withheld.
- On page 100 section. 2 - 03/31/2018 (the date of receipt of income in the form of salary is the last day of the billing month).
- On page 110 section. 2 - 04/10/2018 (tax is withheld when paying salaries).
- On page 120 section. 2 - 04/11/2018 (the date established by the Tax Code of the Russian Federation for transferring personal income tax from wages is the next working day after payment).
- On page 130 section. 2 - amount of accrued wages.
- On page 140 section. 2 - the amount of tax withheld from this payment.
Salaries for June were paid in July
The most common situation: wages for June were paid in July (that is, already in the third quarter of 2018). The advance and salary for June 2018 do not need to be reflected in section 2 of form 6-NDFL for the six months, because the tax will actually be withheld only in July 2018. Accordingly, the amounts of advance payment and salary for June, as well as withheld tax, will be reflected in section 2 for calculations for 9 months of 2018. But in section 1, the advance and salary amounts for June should be, because the dates for calculating personal income tax fall in the first half of 2018. Here's an example to fill out.
EXAMPLE
The organization paid the salary advance for June on June 27 - 35,000 rubles. The organization paid the second part of the salary on July 10, 2018 in the amount of 40,000 rubles. Total – 75,000 rubles. This amount is subject to income tax at a rate of 13 percent in the amount of RUB 9,750. (RUB 75,000 x 13%). On the day of salary payment (July 10), this tax will be withheld, and the next day it will be transferred.
Show the June salary paid in July 2018 in section 1 of the 6-NDFL calculation for the first half of 2018. Moreover, enter into the report only accrued income, deductions and personal income tax (lines 020, 030 and 040). In lines 070 and 080, do not show data on the June salary. After all, the tax withholding date (the day of actual salary payment) has not yet arrived. Such a tax cannot be called unwithheld.
You will withhold personal income tax from your June salary only in July at the time of payment. Therefore, show it in line 070 of section 1, and the operation itself in section 2 of the report for 9 months of 2018. This is consistent with the letter of the Federal Tax Service of Russia dated 01.08. 2016 No. BS-4-11/13984.
Bonuses, vacation pay and sick leave
If we are talking about a monthly bonus, then it is reflected in the report in the same way as a salary . The date of receipt of income will also be considered the last day of the billing month. . If the bonus is paid along with the monthly salary, both amounts are added up and entered into one block in section 2. If a separate day is set for the transfer of the bonus, then it must be shown in a separate block of the second section.
When a premium is accrued for a period exceeding a month (quarter or year), the date of receipt of income should be considered the date of actual payment of the premium (letter of the Ministry of Finance dated October 23, 2017 No. 03-04-06/69115). In this case, on pages 100 and 110 sections. 2 you need to enter the date of payment of the bonus, and on page 120 - the next working day.
When paying vacation pay and sick leave, personal income tax must be transferred no later than the last working day of the month of payment. It is this date that should be entered on page 120 of section. 2 for such payments.
A special case is when vacation pay is paid in the last month of the reporting period, and the ending date of this month is a day off. For example, if vacation pay was paid in December 2017, then the date of transfer to the budget is postponed to the first working day of the new year - 01/09/2018. Therefore, this amount will be reflected in section. 1 report for 2017 and in section. 2 - report for the half year of 2018. In this case, the date 01/09/2018 should be shown on page 120.
The procedure for submitting a report and sanctions for its violation
The legally established deadline for submitting the form is the last day of the month following the billing period. This means that the report for the 2nd quarter of 2018 must be submitted no later than July 31, 2018.
The fine for violating the terms of provision is 1,000 rubles. for each full or incomplete month (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). If you provide false information, the fine will be 500 rubles. for each report (Article 126.1 of the Tax Code of the Russian Federation).
In truth, the sanctions listed above are not particularly significant, even for small enterprises, let alone medium and large businesses. Blocking a current account can become much more sensitive: tax authorities have the right to it if the delay exceeds 10 days (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).
Let's sum it up
Form 6-NDFL for the 2nd quarter of 2018 serves for operational control over the fulfillment by tax agents of their duties to transfer income taxes. It shows the amount of income, accrued and withheld tax and the established deadlines for transfer. If difficulties arise in its preparation, you should first of all pay attention to the established date for transferring personal income tax for this type of income. If the question still remains, you need to be guided by letters from regulatory authorities explaining the relevant provision of the instructions.
