When preparing a tax invoice, the accountant must check the information entered. For the incorrectly provided data of the organization, at best, a fine is imposed, and in the worst, an on-site inspection of state bodies. The good news is that to quickly check the information on the counterparty, it is enough to calculate the control ratio of 6-personal income tax.
Reporting briefly
6-PIT is a quarterly income tax report . It contains summary data from references 2-PIT. Under the new rules, enterprises began reporting in 2016. The government not only introduced a new report, but also found a way to stimulate violators. For the untimely provision of the organization’s data, the account is blocked.
Reporting was developed in order to strengthen control over the correctness and completeness of tax payments by enterprises. The document contains information on accruals and payments for all employees of the organization. Tax agents are enterprises that pay salaries to employees. They provide reporting to the Federal Tax Service at the location.
The document can be submitted in print and in electronic form. But only companies with up to 25 employees have this right to choose. All other organizations have to report electronically. The date of submission of the report is:
- the day the printed report was submitted to the Federal Tax Service Inspectorate or the day the letter was sent by mail;
- the day of receipt of the confirmation of sending the electronic document.
Features 6-PIT
The report is filled in every quarter. Part of the information is entered in an incremental way. The branches of the company generate the report separately, but the control ratio of 6-personal income tax is verified for all employees of the organization.
It is in this report that most often carry-over balances of salaries. There is a difference between the dates of payment of income and tax deduction. Especially if the first days of the new month fall on weekends.
The 6-personal income tax report also differs from others in that the information entered into it can subsequently be compared with other reports. The tax information specified in the first three paragraphs of the document is checked during a field audit. This does not mean that you can not follow the correctness of filling in the data. On the contrary, you should first develop and create a control system for automatically filling out documents. Organizations face fines and penalties for under-taxing organizations. Therefore, it is so important to find control ratios for checking the form of 6-NDFL. Let us consider in more detail how to do this.
How to check the control ratio of 6-personal income tax?
First of all, the reporting date is checked. If the organization has delayed the deadline for filing a declaration by at least one day, the Federal Tax Service will charge a fine and write an act of violations. The control ratios of the calculation of 6-personal income tax begins with a check of deductions. The amount presented on page 020 should be greater than on page 030. The difference between these ratios is reflected on page 010. The maximum permissible deviation per individual is 1 rub. Next, you need to check the control ratios of 6-personal income tax on lines 040 and 050. The amount of accrued income tax should be more than the advance. At the last stage, the volumes of payments and the dates of their transfer to the budget are checked.
The control ratios of 6-NDFL and 2-NDFL are presented in the table below.
Page 6-personal income tax | | Sum of lines ... from references 2-NDFL and DPN |
020 "Income" | = | "Total revenue" |
025 Dividends | = | Dividends |
040 "Calculated tax" | = | "The amount of tax accrued" |
080 "Unsustained tax amount" | = | "Not accrued personal income tax" |
060 "Number of employees" | = | Number of certificates submitted 2-PIT |
The annual tax reporting is checked with references 2-NDFL, income statement. For a logical check, control ratios of 6-personal income tax and insurance premiums, other ratios are calculated. All of them are used to quickly check reports.
In case of errors in the document, the tax takes the following actions:
- Sends a request to an individual with a request to provide a document explaining the contradictions in the report.
- If the previous requirement has not been met, an act of violation is drawn up.
So in practice, all the 6-NDFL control ratios make it possible to verify the report and reduce the risk of increasing interest of tax officers in the company.
The control ratio of 6-personal income tax and financial statements
In Art. 230 of the Tax Code indicate the timing for reporting income of individuals. Reports 2- and 6-personal income tax should be submitted until March 31 inclusive of the following after the reporting year. These two documents link not only the deadlines, but also the control ratios of 6-personal income tax. The latter are used to verify the information provided.
The control ratio of 6-personal income tax with financial statements
In Art. 230 of the Tax Code indicate the timing for reporting income of individuals. Reports 2- and 6-personal income tax should be submitted until March 31 inclusive of the following after the reporting year. These two reports link not only the deadlines, but also the control ratios of 6-personal income tax. The latter are used to verify the information provided.
Source documents | The control ratio of 6-NDFL (line) | In case of default |
Articles of the Tax Code of the Russian Federation governing the performance of coefficients | If the ratio is broken, then |
6NDFL | 001 <, = report submission date | Art. 230 pc | timely failure to submit the Settlement |
020 =,> 030 | Art. 126, p. 210, Art. 23 NK | deduction amount is overpriced |
(020 - 030) / 100 * 010 = 040 | tax amount is not calculated correctly |
040>, = 050 | Art. 126, p. 227, Art. 23 NK | tax advance amount is overstated |
Control ratios of 6-NDFL and RSV | 070 - 090 <, = KRSB data | Art. 226, Art. 23 NK | the amount of the fee to the budget is not transferred |
120>, = date of transfer according to KRSB ON | tax payment deadlines violated |
6NDFL, IR Patent | 050> 0 in the presence of Notification | Art. 126, p. 226, 227 Tax Code | tax advance amount reduced |
6-personal income tax in 1C
Tax declarations in the program are formed according to the data of income statements of each employee and the summary report. At the same time, the control ratios of 6-personal income tax and insurance contributions are presented, presented in the previous table. Consider the process of filling out a declaration in a program as an example.
For 2016, the employee received the following income:
- Salary - 540 thousand rubles.
- Personal income tax - 70.2 thousand rubles. (listed in the budget).
For a gift worth 150 thousand rubles, which the employee received at the end of December, personal income tax in the amount of 18.98 thousand rubles. It was not charged.
Dividends: 50,000 (personal income tax 6.5 thousand rubles transferred) + 25,000 (personal income tax 3.25 thousand rubles transferred).
How the relations are satisfied is shown below.
Features of filling out the report
In 6-personal income tax reflects information on the accrued and withheld tax amount. Deductions should be filled in on an accrual basis, like all values from Section 1 of the report. That is, in the calculation for 9 months, the tax amount from January to September is indicated. If the tax is calculated at differentiated rates, then for each row 010-050 is filled out on separate sheets, and on page 060-090 the total amount is indicated on the first page of the report. Unlike receipts and deductions, the deduction amount is indicated without cents. The report simply does not have the required number of cells.
When filling out a report, agents often make a serious mistake - indicate the same amount of tax charged (p. 040) and withheld (p. 070). This situation is possible if both operations are performed in the same reporting period. The difference arises when salaries for the current quarter are issued to employees in the next quarter. On page 040 the amount of the accrued salary will be indicated, taking into account tax, and on page 070 - “0” will be indicated, since it is necessary to withhold personal income tax when paying income.
Example 1
With September payroll tax is withheld on September 30. Employees receive income 10.10. How then to issue a report for 9 months?
Page 020 - accrued salary for September.
Page 040 - accrued personal income tax.
On page 070 the amount from page 040 does not fall because income has not yet been paid. For the same reason, Section 2 is not completed.
When filling out the annual calculation, the amount of September deductions should be reflected both on page 070 and in Section 2:
- Page 100 - date of issue of salary - 30.09.
- Page 110 - deductions - 10.10.
- Page 120 - the last day for the transfer of personal income tax - 06.10.
- Page 130 - the amount of salary accrued for September.
- Page 140 - withholding tax on income.
Another important nuance. The carrying tax amount cannot be shown on line 080. The amount of the fee that the agent could not withhold is entered here. This situation occurs if the income is issued in kind. How are 6-personal income tax control ratios applied? Line 070 and line 090 should not exceed the total amount of transfers to the budget for the year. In case of violation of this coefficient, the tax authorities will conclude that not the entire amount of the fee was transferred to the budget.
How to reflect sick leave in 6-personal income tax
The report 6-PIT reflects information on all income paid to the employee. Including sick leave. How should information on temporary disability benefits be reflected?
Only taxable amounts should be included in the report. Otherwise, the ratio on page 040 will be violated. That is, only the maternity allowance is not included in the report.
Sickness benefit is a social guarantee, the payment of which is not related to the performance of labor duties. It is charged within 10 days after receiving the certificate and must be paid on the next day of repayment of wage arrears.
On the day the funds are transferred, the employee should charge and withhold tax. For such payments, the Tax Code sets special deadlines. The employer must transfer funds to the budget on the last day of the month the benefit is paid. If it falls on a day off, then the deadline is postponed to the next working day.
How to reflect the amount of sick leave in 6-personal income tax:
- In "Section 1", the amount of accruals and deductions should be reflected on the advising lines of the report.
- In "Section 2" the amount of payment and tax is reflected separately from other transfers.
Let's look at specific examples of options for filling out a declaration.
Example 2
LLC for 9 months paid 1 million rubles. the salary with which the tax in the amount of 130 thousand rubles was withheld In the third quarter, employees received income for the period from June to August, 100 thousand rubles each. monthly. One employee also received an additional disability benefit in the amount of 10 thousand rubles, from which a fee of 1.3 thousand rubles was withheld. The sheet was submitted to the accounting department on September 2, and the payment was made on September 5. Fill out the declaration:
Page 020 - the amount of income - 1 + 0.01 = 1.01 million rubles.
Page 040 - accrued personal income tax - 0.13 + 0.0013 = 0.1313 million rubles.
Page 070 - PIT withheld - 0.1313 million rubles.
Since the deadlines for paying salary and sick leave taxes are different, Section 2 of the report should be reflected in a separate block:
Page 100 - the date of transfer of sick leave 05.09.
Page 110 - the date of the withholding of personal income tax on 05.09.
Page 120 - the deadline for paying the fee is 30.09.
Page 130 - the amount of the allowance is 10 thousand rubles.
Page 140 - Personal income tax with sick leave 1.3 thousand rubles.
Example 3
We supplement the conditions of the previous example. In addition to the salary and sick leave, the employee received on September 15 vacation pay in the amount of 15 thousand rubles, from which a fee of 1.95 thousand rubles was deducted.
Section 1 is also filled by summing up all the amounts:
Page 020 - 1000 + 10 + 15 = 1025 thousand rubles.
Page 040 - 130 + 1.3 + 1.95 = 133.25 thousand rubles.
Page 070 - 130 + 1.3 + 1.95 = 133.25 thousand rubles.
The term for paying tax on vacation pay and sick leave is the last day of the month. However, the moment of receipt of income is different. Therefore, Section 2 is populated with two blocks. The first was introduced earlier. Now we’ll enter the vacation information in the report:
Page 100 - payout September 15th.
Page 110 - September 15 retention.
Page 120 - September 30 tax payment.
Page 130 - the amount of accruals 15 thousand rubles.
Page 140 - Personal income tax 1.95 thousand rubles.
Example 4
Now, consider the situation when an employee passed a disability certificate on September 29, and the payment was made on October 5. How to fill out a declaration? There will be no changes in Section 1 of the report for the third quarter. Section 2 will indicate the date of accrual (05.10) and the due date for personal income tax payment (30.10).
How to account for surcharges?
The organization may provide employees with a one-time vacation supplement. These accruals should be reflected in the report. The date of transfer of funds is the date the income is paid (p. 100). Deductions are made at the time of payment of income, and transfers - the maximum on the next day.
Example. The organization paid 22 thousand rubles. employee 23.08. On the same day, a tax of 2.8 thousand rubles was withheld. We reflect this in the report:
- Page August 100 - 23.
- Page 110 - August 23.
- Page August 120 - 23.
- Page 130 - 22 thousand rubles.
- Page 140 - 2.8 thousand rubles.
How to fill out a zero declaration
If the organization or individual entrepreneur does not have employees, then the company does not report. This is also the case if the organization sent employees on vacation or stopped activities. Another thing if there are gaps in the calculation of income. For example, in the first half of the year the enterprise did not accrue income, and in the second half it accrued. In this case, reporting for 3 and 6 months is not necessary, but for 9 and 12 months it is mandatory. To avoid problems with regulatory authorities, even in this situation, some enterprises prefer to write letters and provide zero reporting for the first half of the year.
The reporting deadlines are standard - the last day of the month following the reporting one. In 2017, these are:
- May 2 - to submit a report for the first quarter;
- June 31 - to submit a half-year report;
- October 30 - to submit a report for the third quarter.
How to fill out a report? In all columns indicate “0” or put dashes.