Order No. MMV - 7/11/450 of the Federal Tax Service of Russia on October 14, 2015 approved the reporting form: personal income tax calculation in accordance with the 6NDFL form, which was calculated and withheld from individuals in the reporting period. The declaration in the approved form is required to be completed and submitted to the IFTS for all tax agents (companies, organizations, enterprises and individual entrepreneurs).
Report on form 6-personal income tax: delivery schedule, structure
A report in the form 6NDFL is submitted to the tax office on a quarterly basis. The deadline for delivery is the last day of the month that follows the reporting one. If this date falls on a holiday, Saturday or Sunday, then the valid date for submitting the report is the next business day after the weekend or holiday.
In 2017, the calculation of the report must be submitted to the tax authority no later than:
- April 3, 2017 (annual calculation for 2016),
- May 2, 2017 (quarterly report for the three months of 2017),
- the thirty-first of July 2017 (semi-annual report for 2017),
- October 31, 2017 (report for the nine months of 2017).
The report for 2017 should be submitted no later than the second of April 2018.
Violation of the reporting deadlines leads to sanctions by the tax authorities. The tax agent is punished with a fine of one thousand rubles for each overdue month, even if the delay is only one day.
Penalties are provided for improper execution and errors in the calculation of 6NDFL. For inaccuracies discovered by the tax authorities you will have to pay a fine of five hundred rubles.
This report does not provide information on a specific individual, but on the whole of the accrued and transferred income tax for all individuals who received income from the organization.
The calculation of accrued and withheld amounts in the 6NDFL report has the following composition:
- basic information about the tax agent: title page
- total indicators: section 1
- detailed information: section 2
It is important to know the rules for the formation of section 1, how to fill out section 2 of report 6 of personal income tax, title.
6NDFL report: title
On the first (title) sheet are indicated:
- registration data of the tax agent (name with decoding, OKTMO code, TIN, KPP, contact phone number);
- information on the submitted report (name of the form, KND code, provision code and year of the tax period);
- Information about the tax authority ( IFTS code ).
The title page is certified by the head or his representative.
An example of filling sheet No. 1 (title) is given below.
Form 6 personal income tax: total indicators
General indicators for calculating and withholding personal income tax in the reporting period are indicated in the first section.
Section 1 is prescribed for each rate at which income tax was calculated. Typically, an enterprise applies a rate of 13 percent.
Separately for each rate, the first section shows data for the reporting quarter, calculated on an accrual basis for the entire tax period:
- total amount of calculated income (together with dividends) and separately the amount of dividends;
- applied tax deductions (total amount);
- the amount of the calculated, withheld, not withheld, income tax returned by the employer;
- the number of employees (individuals who received taxable income).
Attention: as a rule, the amount of calculated income tax is not equal to the amount withheld. The actual withholding of income tax is made upon payment of the final calculation for the month and often falls on the month of the next reporting period.
A sample of filling 1 section of the report 6 personal income tax is given below.
The values of the indicators of the first section depend on how to fill out 2 section 6 of personal income tax.
The second section is 6 personal income tax: basic details
2 section 6 personal income tax - information table. In her chronological order are indicated:
- all operations on the accrual of income that were paid in the reporting period (during the quarter) with the obligatory indication of the date of accrual;
- the amount of income tax withheld from each income paid indicating the date of withholding;
- Actual date of income tax transfer to the Federal Tax Service.
Information on each income received in the second section of the form is indicated by blocks:
- date and amount of income actually received by employees - gr. 100 and gr. 130 respectively;
- date and amount of tax withheld (from the amount indicated in column 130) - column 110 and gr. 140, respectively;
- the deadline for transferring income tax to the budget (for this type of income) - gr. 120.
Next, the block is repeated as many times as the deductions of income tax were made.
2 section 6 personal income tax (sample filling in accounting) is presented below.
The basic rules for filling the second section 6NDFL
Some general tips on how to fill out section 2 of declaration 6 of personal income tax are given below.
Cash remuneration paid in the reporting quarter but not subject to income tax is not shown in the report.
In the form 6NDFL the amount of income before taxation is put down, that is, it does not decrease by the amount of income tax.
The information specified in the second section of the form does not match the information in the first section. Since the first section contains the cumulative results of the entire tax period, including the reporting quarter, and in the second - data only for the reporting quarter.
If on the same day incomes were received having different maximum allowable deadlines for paying personal income tax to the budget , then they should be indicated in different lines in the form.
Line 120 indicates the deadlines established by the Tax Code of the Russian Federation for the transfer of income tax. In case the tax is transferred before the deadline, in gr. 120 reflects not the actual date of payment, but the maximum allowable tax.
Particular care must be taken when the payment of income and the transfer of tax were actually made on the last day of the quarter. The date of payment of tax to the budget should be indicated in accordance with the Tax Code, and this will already be the date of the next reporting period. Therefore, a record of the transaction should be reflected in the next quarter.
If income at the enterprise was paid only in one quarter or once a year, then the report is submitted for the quarter in which the income was paid, and without fail in the following quarters of the current year.
And in such a situation, how to fill out section 2 of Form 6 of personal income tax - were revenues paid only in the second quarter? For the first quarter, the report can not be submitted (since it is with zero indicators), a report for the second, third and fourth quarter is required to be submitted. In this case, only the first section is filled out in the report for the third and fourth quarter.
How to fill out 6 personal income tax: lines 100-120
The information in lines 100-120 depends on the type of charges.
A table that allows you to determine how to correctly fill out 2 section 6 of personal income tax is given below.
| Type of income | Date fact. vypl. of income p. 100 | Hold Date income tax p. 110 | Deadline for the payment of death tax to the budget p. 120 |
Wage, premiums and surcharges | Last day of the month accrued. pay | Payday | Next day after day listed or payment at the cash desk |
Holiday, payment sheets of labor | Holiday payday and payment of leaflets is not difficult abilities | Holiday pay day and payment of leaflets disability | Afterbirth. day month vypl. vacation pay and sheets of labor |
Final settlement upon dismissal from employee | Dismissal day | Payment day is over. calculation upon dismissal. | Next day for in the afternoon final settlement |
Income in kind. form | Income Transfer Day in kind. form | Middle payday other income | Next day for in the afternoon of income |
| Daily allowance over the limit | Afterbirth. day month in the cat. Prepared expense report | Nearest. payday other income | Next day for in the afternoon of income |
Material benefit from economy on the % | The last calendar. day of month in which contract is valid | The next day of issue other income | Next day for in the afternoon issuing income |
Etc. non-pay income | Day received. income rewards. | Day received. income reward. | Day following income generation rewards. |
Reward by service agreement to the contractor | Day listed to the personal account or cash issuance remuneration to the contractor | Listing day or cash withdrawal. reward. | Next to payment rewards day |
Compilation of the second section 6NDFL: data for the report
How to fill out section 2 of 6 personal income tax? The calculation is presented according to the initial data of OOO Lampochka.
In the fourth quarter In 2016, the company received income of 14 individuals:
- twelve people working under labor contracts;
- one founder of the LLC (not an employee of LLC "Lampochka");
- one designer working in the LLC under a civil contract for the provision of services.
The company has employees entitled to standard income tax deductions.
During 2016, two employees were provided with standard deductions for children :
- Petrova N.I. - within 10 months from the beginning of the year for 1 child 1400 rubles x 10 months. = 14 000 rubles
- Morozov E.N. - within 3 months from the beginning of the year for three children - ((1400 x 2) + 3000) x 3 months. = 17 400 rub
- During 2016, one employee was provided with a standard deduction as an invalid: Sidorov A.V. - for 12 months from the beginning of the year, the deduction was 500 x 12 months. = 6000 rubles.
To easily fill out section 2 of the calculation of 6 personal income tax for the fourth quarter. 2016 use the following auxiliary table. It reflects the amount of payments, tax deductions, accrued and paid tax in the 4th quarter.
date extradition of income | date factic receive (accruals) of income | date hold Personal income tax | Date Trans number Personal income tax | Afterbirth deadline day listed Personal income tax | View received rewards. (income) in rubles | Amount of income in rubles | Amount tax deductions in rubles | Restrained Personal income tax in rubles |
| 10/10/16 | 09/30/16 | 10/10/16 | 10/10/16 | 10/10/16 | Salary for september (finish. payment) | 300,000 | 1900 | ((300,000 + 150,000) -1900)) x13% = 58253, where 150,000 already paid advance for 1 half of September |
| 10/20/16 | 10/31/16 | 11/11/16 | 11/11/16 | 11/12/16 | Advance for 1 half blame October | 150,000 | | |
| 10/20/16 | 10/20/16 | 10/20/16 | 10/31/16 | 10/31/16 | Allowance on time netrudosp | 24,451.23 | | 3183 (24451.23x13%) |
| 10/25/16 | 10/25/16 | 10/25/16 | 10/25/16 | 10/31/16 | Reward under contract provided of services | 40,000 | | 5200 (40000x13%) |
| 11/11/16 | 10/31/16 | 11/11/16 | 11/11/16 | 11/14/16 | Salary payment for second floor. October | 317000 | 1900 | ((317000 + 150,000) -1900) x13% 60463 |
| 11/11/16 | 11/11/16 | 11/11/16 | 11/30/16 | 11/30/16 | Holiday | 37,428.16 | | 4866 (37428.16x13%) |
| 11/20/16 | 11/30/16 | 12/09/16 | 12/09/16 | 12/12/16 | Zarab. pay for the first half November | 150,000 | | |
12/09/16 | 11/30/16 | 12/09/16 | 12/09/16 | 12/12/16 | Salary for the second half November | 320,000 | 500 | ((320,000 + 150,000) -500) x13% = 61035 |
| 12/20/16 | 12/30/16 | 1/11/17 | 1/11/17 | 1/12/17 | Salary for the first sexes. December | 150,000 | | |
| 12/26/16 | 12/26/16 | 12/26/16 | 12/26/16 | 12/27/16 | Dividends | 5000 | | (5000x13%) 650 |
| 12/27/16 | 12/27/16 | 12/27/16 | 12/27/16 | 12/28/16 | Gifts in not cash form | 35,000 | 28,000 (4000x7) | 910 ((35000-28000) x13%) |
| | | | | TOTAL | 1,528,879.39 | 32300 | 194560 |
| | | | | | | | |
The table shows gifts issued to seven employees for the New Year.
In 2016, these employees did not receive material assistance and other gifts.
An example of filling the second section 6NDFL
According to the information specified in the table above, we will consider how to fill out section 2 of 6 personal income tax:
First block:
- p. 100 - 09/30/2016 p. 130 - 300000;
- p. 110 - 10/11/2016 p. 140 - 58253;
- p. 120 - 10/12/2016.
Second block:
- p. 100 - 10/20/2016 p. 130 - 24451.23;
- p. 110 - 10/20/2016 p. 140 - 3183;
- p. 120 - 10/31/2016.
Third block:
- p. 100 - 10/25/2016 p. 130 - 40,000;
- p. 110 - 10/25/2016 p. 140 - 5200;
- p. 120 - 10/31/2016.
The fourth block:
- p. 100 - 10/25/2016 p. 130 - 40,000;
- p. 110 - 10/25/2016 p. 140 - 5200;
- p. 120 - 10/31/2016.
Fifth block:
- p. 100 - 10/31/2016 p. 130 - 317000;
- p. 110 - 11/11/2016 p. 140 - 60463;
- p. 120 - 11/14/2016.
Sixth block:
- p. 100 - 11/11/2016 p. 130 - 37428.16;
- p. 110 - 11/11/2016 p. 140 - 4866;
- p. 120 - 11/30/2016.
Seventh block:
- p. 100 - 11/30/2016 p. 130 - 32000;
- p. 110 - 12/09/2016 p. 140 - 6103;
- p. 120 - 12/12/2016.
The eighth block:
- p. 100 - 12/26/2016 p. 130 - 5000;
- p. 110 - 12/26/2016 p. 140 - 650;
- p. 120 - 12/27/2016.
Ninth block:
- p. 100 - 12/27/2016 p. 130 - 35000;
- p. 110 - 12/27/2016 p. 140 - 910;
- p. 120 - 12/28/2016.
2 section 6 personal income tax: form, sample filling zero report
Report 6NDFL required to provide tax agents: enterprises (organizations) and individual entrepreneurs, paying remuneration for labor to individuals. If during the calendar year the individual entrepreneur or company did not accrue and did not pay income to employees and did not conduct financial activities, then the zero calculation of form 6NDFL can not be submitted to the IFTS.
But if the organization or individual entrepreneur provides a zero calculation, then the IFTS is obliged to accept it.
Inspectors of the Federal Tax Service Inspectorate do not know that the organization or individual entrepreneur did not conduct financial activities and were not tax agents in the reporting period, and they are awaiting settlement in the form of 6NDFL. If the report is not submitted within two weeks after the deadline, the Federal Tax Service Inspectorate has the right to block the bank account and issue penalties to the individual entrepreneur or organization that failed to submit the report.
In order to avoid troubles with the IFTS, the accountant has the right to submit a 6NDFL declaration (with empty values) or write an information letter to the IFTS.
A sample of a report prepared for delivery with zero indicators is given below.
A sample letter to the IFTS on the zero report can be seen below.
Filling 6 personal income tax: the algorithm of actions
To facilitate the work of completing the second section of the calculation of 6NDFL necessary:
- Select all payment orders for the payment of personal income tax in the reporting quarter.
- Select all payment orders for the transfer of income to employees and cash and cash warrants for the issuance of income from the cash register, arrange them in chronological order.
- Create an auxiliary table according to the example described above
- Fill in the information for each type of income in the table according to the information given in the section: "How to Fill 6NDFL: lines 100-120".
- From the completed supporting table, take the information for section 2 of calculation 6 of personal income tax.
Attention:
- Line 110 indicates the day on which the employee’s income is actually paid (even if the salary or other income is paid later than the date established by the TC).
- Personal income tax is not withheld when paying an advance.
- Line 120 shows the limit date for transferring tax to the budget by type of income, and not the actual date of transfer of income tax (even if the tax is transferred later than the date established by the Tax Code).
- Line 140 shall bear the amount of the calculated income tax on the paid income (if the income tax is not fully transferred or not transferred at all, then the tax that should have been transferred is all the same).
The second section is 6 personal income tax. Situation: tax cannot be withheld
How to fill out 2 section 6 of the personal income tax when it is not possible to withhold the income tax from an employee?
An individual received income in kind (for example, a gift), but in the future he has no cash payments.
The employer does not have the ability to withhold and transfer to the budget income tax on income in kind.
How to fill out 2 section 6 of personal income tax in this situation, is indicated below:
- p. 100 - day of issue of income in kind;
- pg. 110 - 0;
- pg. 120 - 0;
- p.130 - income in kind (amount);
- p. 140 - 0.
The amount of income not withheld is indicated in the section of the first declaration on page 080.
Conclusion
Declaration 6 personal income tax - a new report for accountants. When filling out a large number of questions, not all the nuances are considered and reflected in the recommendations given by the tax authorities. Clarifications and clarifications on controversial issues are regularly given in official letters of the Federal Tax Service of the Russian Federation. In 2017, there are no changes to the reporting form and the rules for filling it out. This article reflects how to fill out 2 section 6 of personal income tax in the most common situations, the algorithm for compiling the second calculation section is successfully applied in practice.
Good luck reporting!