Calculation of the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL) is a document containing generalized information by the tax agent on all individuals who received income from him. Calculation in form 6-NDFL for the first half of 2018 is presented no later than July 31, 2018.
Filling out 6-NDFL in "1C: Salary and Personnel Management 8" (ed. 3)
Formation of calculations according to form 6-NDFL in the program is carried out automatically. To correctly generate the calculation, it is necessary that the program contains:
- all income received by individuals during the tax period is reflected;
- information on the right to tax deductions (standard, professional, property, social, advance payments for personal income tax) has been entered and the actual deductions provided have been reflected;
- The amounts of calculated and withheld tax were calculated and taken into account.
When preparing information, you can use reports for analysis "Summary" certificate 2-NDFL, Tax accounting register for personal income tax, Control of personal income tax payment deadlines, Checking sec. 2 6-NDFL(chapter Taxes and fees – Tax and contribution reports).
The program contains a regulated report for drawing up calculations in form 6-NDFL 6-NDFL(chapter Reporting, certificates – 1C-Reporting) (Fig. 1).
To create a report in the workplace 1C-Reporting:
- enter the command to create a new instance of the report on the button Create;
- select in the form Types of reports report with title 6-NDFL and click on the button Choose.
In the start form, indicate (Fig. 2):
- organization (if the program maintains records for several organizations) for which the report is being compiled;
- the period for which the report is prepared;
- button Create.
Note! If an organization has territorially separate divisions (not allocated to a separate balance sheet), then it must fill out the calculation in Form 6-NDFL separately for each separate division and submit it to the tax authority at the location of such divisions.
To generate a calculation for all registrations with the Federal Tax Service at once, select the checkbox Create for multiple tax authorities(Fig. 2). Next click on the link Tax authorities and select (check the box) the tax authorities with which the organization and separate divisions are registered and where the reports are supposed to be submitted. Click on the button Choose, and then on the button Create.
As a result, a calculation will be generated and filled out separately for each selected Federal Tax Service in form 6-NDFL. It is necessary to open and check the completion of each of the calculations.
In the calculation for a separate division, on the title page in the field, specify the code of the place of presentation of the calculation (according to Appendix No. 2 of the Procedure). At the location of a separate division of a Russian organization, the code “220” is indicated (Fig. 3). And at the location of a Russian organization that is not a major taxpayer, code “214” is indicated (previously code “212” was indicated).
If automatic generation is not used, then for the parent organization and each of its separate divisions it is necessary to create a separate copy of the calculation in form 6-NDFL, in which in the field Submitted to the tax authority (code) select the appropriate registration with the tax authority and generate a calculation using the button Fill.
How to fill out the cover page of the 6-NDFL calculation
At the top of the title page in the box checkpoint the code for the reason for registration is indicated at the location of the organization or at the place of registration of the organization at the location of the separate division (Fig. 4). In field TIN The identification number of the tax agent is indicated.
By default, it is considered that the primary calculation is made in form 6-NDFL, i.e. presented for the reporting period for the first time, therefore in the field Correction number the code is indicated 0 .
Fields Submission period (code) And Tax period (year) are filled in automatically according to the value of the period specified in the start form and the symbols of the periods in accordance with Appendix No. 1 to the Procedure for filling out the calculation. For calculations for the first half of 2018, the value “31” is entered.
In field Provided to the tax authority (code) indicate the four-digit code of the tax authority with which the organization or separate division is registered and where it is intended to submit reports.
Field By location (registration) (code) the code of the place where the calculation is submitted by the tax agent is indicated (according to Appendix No. 2 to the Procedure for filling out the calculation in Form 6-NDFL).
When preparing the calculation by the legal successor in the field Form of reorganization (liquidation) (code) the reorganization (liquidation) code is indicated in accordance with Appendix No. 4 to the Procedure for filling out the calculation, and in the field TIN/KPP of the reorganized organization- TIN and KPP of the reorganized organization.
In field OKTMO code the OKTMO code of the municipality in whose territory the organization or a separate division of the organization is located is indicated.
In the program, data such as OKATO, INN, KPP and tax authority code for organizations and their separate divisions allocated to a separate balance sheet are indicated in the directory Organizations(chapter Settings – Organizations). For structural divisions of organizations (which are not allocated to a separate balance sheet) are indicated in the directory Divisions(chapter Settings – Divisions).
The remaining indicators (name of the tax agent, telephone number, full name confirming the accuracy and completeness of the information) are filled in based on the data in the directory Organizations.
If the cells with any information about the tax agent are not filled in and cannot be filled in manually (not highlighted in yellow), this means that the corresponding data has not been entered into the information base. In this case, you need to add the necessary information, and then click on the button Update(button More – Update).
In field Signature date The date the report was signed is indicated (by default, this is the current date of the computer).
Note! The signature date indicated on the title page affects the automatic completion of the calculation in Form 6-NDFL, namely the completion of line 080 of section 1. Line 080 “Amount of tax not withheld by the tax agent” is filled in according to the program credentials determined as of the date of signature report.
Filling out Section 1 of the 6-NDFL calculation
Section 1 indicates the amounts of accrued income, calculated and withheld tax, generalized for all individuals. cumulative total from the beginning of the tax period at the appropriate tax rate.
If the tax agent paid income to individuals during the tax period that was taxed at different rates, then section 1 is filled out for each tax rate (as in our example) (except for lines 060-090) (Fig. 5).
Section 1 states:
- on line 010– the tax rate using which the tax amounts are calculated;
- on line 020– the total amount of accrued income (including tax) for all individuals for whom 6-NDFL is filled out. The amounts of accrued income that are subject to personal income tax in full and in part are indicated. Non-taxable income (Article 217 of the Tax Code of the Russian Federation) is not indicated in this line (such income includes, for example, maternity benefits, etc.);
- on line 030– the total amount of tax deductions provided that reduce income subject to taxation (including professional, standard, property, social, income) (Appendix No. 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@ );
- on line 040– total amount of calculated personal income tax;
- on line 025– the total amount of accrued income in the form of dividends;
- on line 045– the total amount of calculated personal income tax on income in the form of dividends;
- on line 050– the total amount of fixed advance payments by which the calculated tax amounts were reduced.
Lines 020-045 include data for the tax (reporting) period according to the date of actual receipt of income (answer to question 12 in letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984@). For example, the date of actual receipt of income in the form of wages (income code 2000, 2530) is the last day of the month for which income is accrued; for vacation payments and benefits - the date of payment. Based on the date of actual receipt of income, the month of the tax period and the tax period in which the corresponding income must be included are determined (as for certificates in Form 2-NDFL). For example, a temporary disability benefit accrued in June 2018, but paid in July 2018, will be reflected in section 1 of the calculation for 9 months of 2018. This benefit will not be included in the calculation for the first half of 2018. Since the date of actual receipt for this income is the date of payment.
In Fig. 5 at a tax rate of 35%, income is reflected in the form of material benefits from savings for the use of borrowed funds. At a rate of 35%, tax deductions are not applied. Therefore, line 020 indicates the amount of accrued income, and line 040 indicates the amount of calculated tax.
In section 1, you can independently add or delete a block of lines 010 – 050. To add a new block, click on the link Add lines 010-050, to delete it, click on the red cross located near line 010. Moreover, it is possible to manually indicate income taxed at the rate based on a double taxation agreement (5% or 10%) (Fig. 8).
The totals for all tax rates are indicated on lines 060 – 090:
- on line 060– the total number of individuals who received taxable income in the reporting period. In this case, an individual who received income under different agreements or at different tax rates during one period is accounted for as one person;
- on line 070– total amount of tax withheld IN reporting period. That is, in which reporting period the tax was withheld, and tax is always withheld when income is paid, it will be included in the calculation for such a period. For example, salaries for June 2018 were paid in July 2018. The tax withholding date in this case falls on the reporting period of 9 months of 2018. Therefore, the amount of withheld tax will be reflected in line 070 of section 1 of the calculation for 9 months of 2018. If the salary for June 2018 was paid in June, then the tax withheld on this payment is included in line 070 of the calculation for the first half of 2018;
- on line 080– the total amount of tax that was not withheld by the tax agent, on an accrual basis from the beginning of the tax period, taking into account the provisions of clause 5 of Art. 226 and paragraph 14 of Art. 226.1 Tax Code of the Russian Federation. In the program, the amount of unwithheld tax is determined as of the signature date indicated on the title page of the report. For example, wages for June 2018 were paid on 07/05/2018. To ensure that the amount of tax withheld in July is not reflected in line 080 of the calculation for the first half of 2018, the date of signature of the report must be no earlier than 07/05/2018. This line reflects the total amount of tax not withheld by the tax agent from income received by individuals in kind and in the form of material benefits in the absence of payment of other income in cash (answers to questions 5 and in the letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS- 4-11/13984@);
- on line 090– the total amount of tax returned by the tax agent to taxpayers in accordance with Art. 231 Tax Code of the Russian Federation.
In the report, where necessary, you can decrypt the data in the cell using the button Decipher.
Example
For the first half of 2018, employees of the organization Sewing Factory Plus LLC received income in the amount of 4,291,417.32 rubles, of which:
- RUB 4,290,366.04 – income subject to personal income tax at a rate of 13%;
- RUB 1,051.28 – income in the form of material benefits, subject to personal income tax at a rate of 35%.
When automatically filling out the calculation in section 1, two blocks of lines 010–050 are filled in: separately at a rate of 13% and separately at a rate of 35% (Fig. 5). You can receive a report on income and calculated personal income tax in the program with selection by the date of actual receipt of income using the report "Summary" certificate 2-NDFL(chapter Taxes and fees–Tax and contribution reports) (Fig. 6). The total amount of tax withheld for the period can be obtained using the report Checking sec. 2 6-NDFL(Fig. 7).
Section 2 of 6-NDFL calculation
Note! Section 2 is completed by tax payment deadline: in which reporting quarter the period for transferring the withheld tax falls (line 120), the operation should be included in the calculation for such a period.
For example, wages for June 2018 were paid on the last working day of the month (06/29/2018), the deadline for transferring payroll tax is the next working day after the tax was withheld, in our case – 07/02/2018 (since June 30 and July 1 are weekend). In such a situation, wages for June will be reflected in section 1 of the calculation for the first half of 2018 and in section 2 of the calculation for 9 months of 2018. The salary will not be included in section 2 of the calculation for the half-year of 2018, since the tax payment deadline falls on a different reporting period (letters of the Federal Tax Service dated 08/09/2016 No. GD-4-11/14507, dated 10/24/2016 No. BS-4-11/20120 ).
Or, for example, temporary disability benefits were accrued in May 2018 and paid along with the salary for May - 06/05/2018. The deadline for transferring personal income tax on the benefit amount is the last day of the month in which the payment was made, i.e. 06/30/2018. Since this is a day off, the transfer deadline is postponed to 07/02/2018. Consequently, this operation is not reflected in section 2 of the calculation for the first half of 2018. It will be reflected in section 2 for 9 months of 2018. However, since the date of receipt of income from this operation is 06/05/2018, it will fall into section 1 of the calculation for the first half of 2018.
Income in kind, from which tax was not withheld, is reflected in section 2 according to the date of receipt of income.
Section 2 indicates (Fig. 9):
- on line 100– the date of actual receipt of income reflected in line 130. The line is filled out taking into account the provisions of Art. 223 of the Tax Code of the Russian Federation (see table). For example, the date of actual receipt of wages is the last day of the month, for financial assistance - the date of payment.
In a programme:
- for income in the form of wages (income codes 2000 , 2530 ) the date of receipt of income is determined as the last day of the month for which income is accrued(or date of dismissal if the employee was fired);
- for other income, the date of receipt of income is determined by date of payment specified in the income payment document ( Statement to the bank, Statement to the cash register, Statement via distributor, Statement of accounts) (Fig. 10).
When receiving income in the form of material benefits obtained from savings on interest when receiving borrowed (credit) funds, the date of actual receipt of income is recognized as the last day of each month during the period for which the borrowed (credit) funds were provided. In the program, the calculation of the amount to be withheld for loan repayment, material benefits received from savings on interest when receiving borrowed (credit) funds and personal income tax from material benefits is carried out using a document (tab Loans). The date of receipt of income in the form of material benefits is determined as the last day of the month of accrual of the document Calculation of salaries and contributions.
The date of actual receipt of income in the form of a monthly bonus, which is included in the remuneration system, is the last day of the month for which it is accrued (see letters of the Federal Tax Service dated 10.10.2017 No. GD-4-11/20374@, dated 14.09.2017 No. BS -4-11/18391, Ministry of Finance dated September 29, 2017 No. 03-04-07/63400). For such a bonus, the corresponding code for the type of income is 2002. To do this, in the program you need to check the box for the income code 2002 Corresponds to wages, and in the accrual type form, select the income category - Salary. If you select an income category - Other income from employment, the date of receipt of income will ultimately be counted against the date of payment of the premium.
The date of actual receipt of income when calculating personal income tax in the form of travel expenses (per diem above the limit, unconfirmed expenses) is considered to be the last day of the month in which the advance report is approved after the employee returns from a business trip.
- on line 110– the date of tax withholding from the amount of income actually received reflected on line 130. The line is filled out taking into account the provisions of clause 4 of Art. 226 of the Tax Code of the Russian Federation and paragraph 7 of Art. 226.1 Tax Code of the Russian Federation. The date of tax withholding is the date of actual payment.
In the program, tax is withheld when posting income payment documents - Statement to the bank, Statement to the cash register, Statement via distributor, Statement of accounts. The amount of withheld tax is calculated automatically when filling out a salary payment document and is reflected in a separate column in the tabular section. The date of tax withholding in accounting will be reflected by the date specified in the field Payment date(Fig. 10).
When withholding tax, it is also necessary to take into account advance payments for personal income tax for employees who are foreign citizens or stateless persons from “visa-free” countries, temporarily staying in the territory of the Russian Federation, and carrying out labor activities for hire in the Russian Federation on the basis of a patent.
- on line 120– the date no later than which the tax amount must be transferred. Line 120 is filled out taking into account the provisions of clause 6 of Art. 226 of the Tax Code of the Russian Federation and clause 9 of Art. 226.1 Tax Code of the Russian Federation. For example, if this is a temporary disability benefit (including a benefit for caring for a sick child), vacation pay, then the transfer period is until the end of the month in which such income was paid. All other income, including wages, is the next day after tax is withheld. If the tax payment deadline falls on a weekend, it is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation) (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-4-11/8568@). Thus, the line does not reflect the actual date of tax transfer, but reflects the deadline for tax transfer, which depends on the income from which personal income tax is withheld. In the program, when registering withheld tax, the deadline for transferring the tax is automatically fixed.
According to control ratios indicators of the calculation form (letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852@) line 120 is verified with the actual date of payment of the personal income tax amount from line 140 according to the tax agent budget settlement card (KRSB NA), which is maintained by the tax authority based on data on received personal income tax payments. Moreover, it is not the amount that is verified, but the date.
If the date on line 120 is less than the date of payment of the personal income tax amount on line 140, then the deadline for transferring the withheld personal income tax amount may have been violated. The organization will have to pay penalties and fines for late payment of taxes. In the program, you can use the report to analyze violations of tax payment deadlines Control of personal income tax payment deadlines(chapter ).
The report shows the amounts of tax withheld not as of the withholding date, but as of the transfer deadline date. This allows you to generate a report so that it looks like a balance sheet, and at the same time a positive balance would mean a late payment.
- on line 130– the generalized amount of income actually received (without subtracting the amount of withheld tax, tax deductions) on the date indicated in line 100. All employee income is included, including the advance payment and withheld amounts, and not just the amounts on the payment statements for which personal income tax was withheld. This line NOT included in the control ratios of indicators of the calculation form (letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852@), i.e. the line will not be checked against anything, it is for reference;
- on line 140– the generalized amount of tax withheld on the date indicated in line 110. The line indicates the amount of tax without taking into account the refund of the personal income tax amount returned by the tax agent.
An organization may pay income to individuals who are not employees of the organization. In particular, income can be paid to former employees and shareholders (co-owners) of the organization. In these cases, the organization may have an obligation to calculate, withhold and transfer personal income tax. Direct payment of amounts of other income is not registered in the program; only the amount of income and the amount of calculated, withheld and transferred personal income tax are recorded for reporting.
When carrying out documents that record such income ( Payment to former employees, Registration of other income, Dividends), the amounts of calculated, withheld and transferred personal income tax are immediately recorded. The date of actual receipt of income, as well as the date of tax withholding, is considered to be the payment date indicated in the document.
Information about the income actually received and the tax withheld from this income, for which three dates simultaneously coincide (the date of actual receipt of income, the date of tax withholding and the deadline for transferring the tax), are summarized and indicated in one block of lines 100 - 140. If at least one does not match of the dates, income and tax withheld from it are reflected separately, i.e. a separate block of lines 100–140 is filled in for them. For example, financial assistance and temporary disability benefits were paid on the same day. Lines 110–140 are filled out separately for financial assistance and separately for benefits, since these types of income have different tax payment deadlines.
In section 2, you can independently add or delete a block of lines 100 – 140. To add a new block, click on the link Add lines 100-140, to delete it, click on the red cross located near line 100.
In the program using a report Checking sec. 2 6-NDFL(chapter Taxes and contributions - Reports on taxes and contributions) you can check the correctness of filling out section 2 of the generated calculation, for example, data on the tax withheld for the period (Fig. 11). The report compares accounting data with section 2 and controls the timing of tax payment.
At the request of users, reference fields have been added to the section, which indicate the total amounts of indicators of lines 130 and 140.
| Type of income | Date of actual receipt of income | Tax withholding date | Tax payment deadline |
| Income in the form of wages | The last day of the month for which income is accrued for work duties performed in accordance with the employment agreement (contract) | Day of actual payment | |
| When receiving income in cash (for example, vacation pay, benefits, etc.) | The day of payment of income, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties | Day of actual payment | No later than the day following the day of payment of income. When paying income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made |
| Income in kind | Day of transfer of income in kind | ||
| Income in the form of wages in case of termination of employment before the end of the calendar month | Last day of work for which income was accrued | Day of actual payment (i.e. day of dismissal) | No later than the day following the day of payment of income |
| Material benefit |
| The day of actual payment of the nearest income from which personal income tax can be withheld. The calculated amount of tax is withheld by the tax agent from any income paid by the tax agent to the payer in cash. In this case, the withheld tax amount cannot exceed 50 percent of the amount of income paid in cash. | No later than the day following the day of payment of income from which personal income tax can be withheld |
| Travel allowances (daily allowances above the limit, unconfirmed expenses) | The last day of the month in which the advance report is approved after the employee returns from a business trip | The day of actual payment of the nearest income from which personal income tax can be withheld | No later than the day following the day of payment of income from which personal income tax can be withheld |
| Other income |
|
|
|
Submission of 6-NDFL calculation to the tax authority in "1C: ZUP 8" (ed. 3)
Checking the 6-NFDL calculation
After preparing the 6-NDFL report, it should be recorded.
Before submitting the calculation in Form 6-NDFL to the tax authority, it is recommended to check it for errors. To do this, use the button Examination – Check reference ratios. After pressing the button, the result of checking the control ratios of the indicators is displayed. If the control ratios are met, a message indicating that there are no errors is issued. If necessary, you can open the form to view the scan results. In this case, you can see either those control ratios of indicators that are erroneous, or all the control ratios of indicators that are checked in the 6-NDFL report (by unchecking Show only erroneous relationships) (Fig. 12).
When you click on the required ratio of indicators, a transcript is displayed - where these numbers came from, how they turned out, etc. When you click on a certain indicator in the transcript itself, the program automatically points to this indicator in the calculation form itself. In addition, you can check control ratios when printing and uploading, if in the report settings (button More – Settings– bookmark General) check the box Check the ratio of indicators when printing and unloading.
Print calculation 6-NFDL
Organizations submitting calculations in Form 6-NDFL to the tax authority without using telecommunication channels (or using third-party programs for electronic exchange) should prepare files for transmission electronically. Organizations submitting calculations using Form 6-NDFL on paper should prepare a printed form.
To generate a printed calculation form according to Form 6-NDFL with a two-dimensional barcode PDF417, click on the button Seal located at the top of the report form (Fig. 13). To print machine-readable forms of regulated reports with a two-dimensional PDF417 barcode, it is necessary that a single module for printing machine-readable forms and machine-readable form templates be installed on the computer. The print module installation kit is included in the configuration. As soon as the need to use the print module arises, it is automatically launched for installation. Templates for machine-readable forms of regulated reports are included in the configuration and are installed along with it, so there is no need to install templates separately.
The calculation form according to Form 6-NDFL can be printed without a barcode, if in the report settings (button More – Settings– bookmark General) check the box Allow printing without PDF417 barcode. After setting this setting, click the button Seal will be available for printing PDF417 barcode form (recommended)(Fig. 13) or Form without barcode PDF417.
When you select the second option, the program displays the report form on the screen for preview and additional editing of the sheets generated for printing (if necessary) (Fig. 14). Next, to print the calculation, click on the button Seal. In addition, from this report form (preview), you can save the edited calculation according to Form 6-NDFL as files in the specified directory in PDF document format (PDF), Microsoft Excel (XLS) or in spreadsheet document format (MXL) (by clicking on the button Save).
Uploading the 6-NDFL calculation in electronic form
The regulated report also provides the ability to download the calculation in form 6-NDFL in electronic form in a format approved by the Federal Tax Service of Russia. It is recommended to first check the report for compliance with the requirements of the electronic submission format using the button Examination – Check upload(Fig. 15). After clicking this button, an electronic report will be generated. If errors are detected in the report data that prevent the upload from being completed, the upload will be stopped. In this case, you should correct the detected errors and repeat the upload. To navigate through errors, it is convenient to use the error navigation service window, which is automatically brought up on the screen.
To download the calculation in form 6-NDFL for subsequent transfer through an authorized operator, you must click on the button Unload and indicate in the window that appears the directory where you should save the calculation file. The program assigns a name to the file automatically.
Sending 6-NDFL calculation to the tax authority
In programs 1C containing a subsystem of regulated reporting, a mechanism has been implemented that allows directly from the program (without intermediate uploading to an electronic presentation file and using third-party programs) to send a calculation in Form 6-NDFL to the tax authority in electronic form with an electronic digital signature (if the 1C-Reporting service is connected ").
Before sending, it is recommended to perform format and logical control of filling out the calculation. To do this, click on the button Examination – Check on the Internet(Fig. 16). To send the calculation to the tax authority directly from the program, click on the button Send.
Often raises many doubts and questions. We will look at what amounts, when and how to reflect them correctly in our article.
Form 6-NDFL and the rules for filling it out were approved by Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@ (hereinafter referred to as the Order). In it you can also find the procedure for filling out line 070 “Amount of withheld tax”, which is located in Section 1. It should be noted that there are no detailed explanations in the Order, it only says that in line 070 it is necessary to reflect the withheld personal income tax in the total amount on an accrual basis from the beginning of the reporting period . This means that the personal income tax amount indicated in the line must combine the tax withheld from all individuals who received income on an accrual basis for the period from the beginning of the year.
Line 070 must be filled out in full rubles without kopecks.
Determining the amount of line 070 of the 6-NDFL report
When filling out 6-NDFL and line 070 in particular, you must remember that the first Section carries information for the period from the beginning of the year, and Section 2 - for the last three months.
To calculate the amount that should be reflected in line 070 of Section 1 6-NDFL, you should add up the indicators of all lines 140 from Section 2. Moreover, if the report is not for the first quarter of the year, but for the second (half year), third (nine months) or fourth (year) quarter, then you need to summarize lines 140 from all previous reports from the beginning of the year. Or you can do this:
- in the report for the 1st quarter, line 070 is equal to the sum of lines 140 from Section 2;
- in the report for the 2nd quarter (half year), line 070 is equal to the sum of lines 140 from Section 2 of the current report and line 070 of Section 1 from the report for the 1st quarter;
- in the report for the 3rd quarter (nine months), line 070 is equal to the sum of lines 140 from Section 2 of the current report and line 070 of Section 1 from the report for the 2nd quarter;
- in the report for 4 quarters (year), line 070 is equal to the sum of lines 140 from Section 2 of the current report and line 070 of Section 1 from the report for the 3rd quarter.
It should be remembered that if income is actually paid (and tax withheld) in one period, the tax remittance deadline may fall in another period. Then the calculated amount must be adjusted. Since the data will appear in Section 1 and line 070 during the period of actual payment, and in Section 2 only in the next reporting period.
When the sums of lines 040 and 070 do not match
Please note that the date of accrual of personal income tax and its withholding does not always coincide, since the tax must be withheld directly when income is paid to an individual (clause 4 of Article 226 of the Tax Code of the Russian Federation). Hence, sometimes there is a difference between the indicators of lines 40 and 070, which should not be alarmed at all.
For example, the company began operating in March. Salaries are paid on the fifth day of the month following the billing month. Then personal income tax on wages for March will be accrued on the last day of the month (31.03), and will be withheld only upon actual payment to the employee (05.04). This will cause the values of lines 040 and 070 to be different.
The same situation can arise with salaries that “roll over” from year to year.
Also, for non-monetary income (income in the form of material benefits or in kind), the personal income tax in line 070 will not fall at the time the income is received, but in the subsequent cash payment to the individual, when it becomes possible to withhold tax.
When the sums of lines 040 and 070 are the same
The amounts of lines 040 and 070 can coincide when the salary is paid on the last day of the month and the dates of income accrual, its payment, calculation and withholding of tax on this income coincide.
Also, lines 040 and 070 will coincide, provided that during the reporting period there were no situations of transferring the withholding dates to another period.
When line 080 is filled in and its relationship with line 070
Line 080 is filled in by the tax agent only if it was not possible to withhold personal income tax from the income paid. Instead of line 070, unwithheld personal income tax is indicated in the corresponding line 080.
Please note that “carryover” salary is not such a case.
Line 080 includes tax amounts if, for example, you made gifts (or held a drawing and awarded prizes) to former employees worth more than 4,000 rubles, and no cash income was paid. Or an employee who has been on vacation for a long time at his own expense was given an interest-free loan. In this case, the employee receives income from monthly savings on interest for using the money, but you cannot withhold personal income tax from this material benefit.
Based on the above, you can easily fill out line 070 of Section 1 of the 6-NDFL report. Be careful and take your time. Easy reporting for you.
By the way! For error-free preparation and timely submission of the 6-NDFL report for the 2nd quarter (half year) of 2018, use the “My Business” online service. The service automatically makes all the necessary calculations, generates reports, checks them and sends them electronically. You will not need to personally visit the tax office, which will undoubtedly save not only time, but also nerves. You can get free access to the service right now by
Reporting 6 personal income tax– this report is required to be submitted by both legal entities and individual entrepreneurs who are tax agents, that is, they independently withhold and transfer income tax for individuals to the state treasury. The report is submitted by both the parent enterprises and their branches at the place of registration.
Why do you need a 6-NDFL report?
In the 6-NDFL report, as we already know, it is filled out by both organizations and individual entrepreneurs who have employees, and for them they pay taxes to the state budget.
Using the 6-NDFL report, it is possible to find out certain information on tax deductions and other deductions for individuals, namely:
- What remunerations were accrued to the company’s employees;
- What amount of deduction is taken into account when calculating income tax;
- What is the amount of withheld and also transferred income tax from individuals?
Deadlines for submitting 6-NDFL reports
Reporting is submitted quarterly and in accordance with the established deadlines specified in Art. 230 clause 2 of the Tax Code of the Russian Federation.
Let’s look at the deadlines for submitting 6-NDFL reports in the form of a table:
If, when submitting reports, the last day falls on a weekend, then the tax rule applies, namely, that this day is transferred to the first working day.
Where do you need to submit 6-NDFL reports?
All legal entities and individual entrepreneurs who act as a tax agent must send 6-NDFL reports to the Inspectorate of the Federal Tax Service, namely:
- Organizations must submit reports to the tax office at the place of registration of the legal entity;
- Individual entrepreneurs submit reports to the tax office at their place of registration.
Reporting method
All legal entities can submit reports, both on paper and electronically, but there are certain conditions for the average number of employees at the enterprise. Let's look at these conditions in table form:
General rules for reporting 6-NDFL
There is a certain procedure for filling out 6-NDFL. The form has been approved by the Federal Fiscal Office. Order No. ММВ-7-11/450@ dated October 2015.
6-NDFL reporting consists of a title page and a second page. The second page has two sections; if there is not enough space, you can attach additional sheets, without the need to duplicate information.
In the first part of the reporting, information is compiled on an accrual basis, starting from the beginning of the tax period. If necessary, to fully reflect the indicators, fill out part of the pages. All pages must be numbered.
- Make corrections using a proofreader;
- Print reports on both sides, everything should be printed on separate sheets;
- Stapling reports can lead to damage to reports.
When filling out 6-NDFL reports manually, only black, blue or purple paste is used. To print the declaration automatically, select the Courier New font with a height of 16-18.
6-NDFL reporting structure
6-NDFL reporting consists of a title page and two sections. Let's look at what is included in each section in table form:
| Section name | What information is reflected |
| Title page | Name of the enterprise, INN, KPP of the enterprise, if the reporting is submitted for the first time, then the adjustment number is set to zero, the year for which the reporting is submitted, the tax authority code, OKTMO code, contact phone number are indicated, the number of pages of the reporting must be indicated. If personal income tax 6 is signed by the manager, in the field “I confirm the authenticity” you should put 1, if by a representative - 2. Then indicate the full name of the manager or authorized representative, indicating the document that gives the right to sign. Place a date and signature on each sheet. |
| Section No. 1 | 10 – personal income tax rate; 20 – amount of accrued profit for individuals, which is taxed; 25 – accrued dividends; 30 – deductions provided to individuals. persons in the reporting year; 40 – accrued profit tax reflected in column 20; 45 – accrued tax on dividends from cell 25; 50 – fixed advance payments for individuals. for foreigners working under patent agreements, accepted as a credit against the calculated tax; 60 – the number of individuals to whom profit was accrued for the year. If an employee was fired and rehired during the year, he is counted as one; 70 – withheld income tax; 80 – tax not withheld by the company for some reason; 90 – income tax returned to individuals. persons under Article 231 of the Tax Code. |
| Section No. 2 | 100 – date of transfer of profit, the total expression is indicated in column 130; 110 – day of deduction of personal income tax and transfer of profit from cell 130; 120 – the period no later than which personal income tax is transferred to the treasury. For each type of profit, the law provides for different transfer dates. For wages, this is the day following the date of payment. For vacation or sick leave - the last day of the month of their transfer (Tax Code of the Russian Federation, Article 226, paragraph 6, Article 226.1, paragraph 9); 130 – the amount of transferred profit as of the date in field 100 is indicated without withholding personal income tax; 140 – personal income tax, withheld tax as of the date in column 110. |
What is reflected in line 070 of the 6-NDFL reporting
Line 070 of the 6-NDFL reporting reflects all information about the withheld tax on personal income on an accrual basis for the entire year. Filling out this line has its own characteristics, namely:
- Data will be entered into line 070 each reporting period, and they will be different, since this line is filled in with a cumulative total;
- The amount is entered only in rubles, kopecks are rounded according to the rules of rounding in mathematics;
- If the accrual and payment of wages occurs in different reporting periods, then in line 070 this must be reflected when wages are actually paid
The procedure for filling out line 070 of the 6-NDFL report
Filling out line 070 in the 6-NDFL reporting is not as complicated as it seems at first glance. The main thing is to understand that the purpose of this line is to reflect in it the withheld personal income tax from wages paid.
Important!!! It must be remembered that line 070 reflects only income tax paid on actual wages paid.
If, when filling out line 070, there is doubt about including this or that amount in it, you must immediately pay attention to whether the tax is withheld or accrued, and then everything will become clear.
To make everything clear, let’s give an example: a company paid wages for June in July. The payment amount is 777,000 rubles, personal income tax is withheld 101,010 rubles.
How to check the correctness of filling out line 070 in the 6-NDFL reporting
You can check the correct formatting of line 070 using the control ratios specified in the letters of the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852@ and dated March 13, 2017 No. BS-4-11/4371.
There is a unique method of verification that includes certain elements in certain operations.
From column 070 you need to calculate the value of column 090 and compare the difference:
- If the numbers match, then line 070 is filled in correctly;
- If the difference is smaller, then the tax may not have been paid to the budget;
- If the difference is greater, then there are overpayments for income tax transfers.
includes information on accrued and withheld tax on income paid to individuals by the tax agent. In Calculation 6-NDFL, line 070 is provided for withheld tax amounts, and when filling it out, you should take into account some features. The procedure for filling out the Calculation (approved by Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450) does not provide detailed explanations on line 070, indicating only that the withheld personal income tax must be shown on an accrual basis from the beginning of the year and in the total amount.
Our article is about how to fill out line 070 in 6-NDFL and what mistakes should not be made.
Withheld tax: how to reflect it in 6-NDFL
In Section 1 of Form 6-NDFL, all indicators are entered incrementally from the beginning of the year. Withheld tax is no exception; it is also indicated in an incremental manner: when filling out, for example, the Calculation for 9 months, in line 070 you need to show the tax withheld from January to September of the reporting year.
Lines 060-090 are grouped into the subsection “Total for all bets”. All of them, including line 070, are filled out collectively for all applicable rates, and the total amount of tax withheld is shown. When tax on income paid is calculated at different rates, lines 010-050 for each of them are filled out on a separate page, and lines 060-090 only once - on the first page of Section 1.
The amount of tax withheld in 6-NDFL is indicated without kopecks. This is obvious, because the cells allocated to reflect the amounts of income and tax deductions provide for the indication of rubles with kopecks, but for personal income tax amounts there are no “penny” cells, and they are indicated in full rubles.
Errors when filling out line 070
One of the main mistakes of tax agents filling out the Calculation is to assume that the calculated and withheld tax indicators should be the same, that is, lines 040 and 070 in 6-NDFL should be equal to each other. Indeed, the indicators of these lines may be the same if the tax was accrued and withheld in the same reporting period, but it will also not be an error if the amount of personal income tax withheld in the reporting period is different from the calculated one. When might such a difference occur?
Most often, this happens when entering data into line 070 of form 6-NDFL, when salaries accrued in one quarter are issued to employees in the next quarter. Salary tax must be withheld directly upon payment, therefore page 040 will reflect the calculated amount of tax, and page 070 of form 6-NDFL will indicate “0” (letter of the Federal Tax Service of the Russian Federation dated May 16, 2016 No. BS-4-11/ 8609).
Example
From the salary for September, personal income tax in the organization was calculated on September 30, 2016. Salaries were paid to employees on 10/05/2016. How will the withheld personal income tax be reflected on line 070?
IN 6-NDFL for 9 months Let's fill out Section 1 like this:
On page 020 we will include the salary amount for September,
On page 040 – the amount of accrued personal income tax from the September salary,
The September tax will not be included in line 070 of 6-NDFL for the 3rd quarter of 2016, since employee salaries have not yet been paid, which means that personal income tax has not yet been withheld.
In section 2 we also do not show data on wages and taxes for September.
But filling out the annual Calculation 6-NDFL , the tax withheld from the September salary should be reflected both in line 070 and in section 2:
Line 020 includes the salary amount for September,
On page 040 - personal income tax from wages for September will be included in the total tax amount,
On page 070 we will reflect, among other things, the personal income tax withheld from the September salary.
In section 2 Calculations:
Page 100 – date of receipt of income - 09/30/2016,
Page 110 – Personal income tax is withheld when paying the September salary - 10/05/2016,
Page 120 – the deadline for transferring the “salary” tax is the next day after it is paid to employees, that is, 10/06/2016,
Page 130 – the amount of the accrued September salary,
Page 140 – the amount of personal income tax withheld from the September salary.
As you can see, in 6-NDFL line 070 is not always equal to line 040; much more often this equality is not respected. By the way, the Control ratios for 6-NDFL also do not contain equality of lines 040 and 070 (letter of the Federal Tax Service of the Russian Federation dated March 10, 2016 No. BS-4-11/3852).
Please note that such “carry-over” personal income tax, not indicated in line 070, cannot be entered in line 080 as unwithheld tax. Line 080 is used only for personal income tax, which the agent failed to withhold solely from income in kind, or from material benefits (letter of the Federal Tax Service of the Russian Federation dated July 19, 2016 No. BS-4-11/12975).
Is there a control ratio that should be followed when filling out line 070 in 6-NDFL? Yes, there is such a ratio, and it is one of the most important ones that inspectors pay attention to during a desk inspection:
- The difference between personal income tax withheld on line 070 and returned on line 090 cannot exceed the amount of income tax transferred to the budget from the beginning of the year to the reporting date.
If the ratio is violated, the tax authorities will conclude that not all of the tax withheld from the income of individuals has been paid, and will send the tax agent a request to provide an explanation within five days, or to make corrections to Calculation 6-NDFL.