Fines for 6-NDFL
The Tax Code of the Russian Federation provides for the following sanctions applied to tax agents for failure to provide/incorrectly provide calculations of personal income tax amounts in Form 6-NDFL:- tax agents who fail to submit a 6-NDFL calculation to the tax authority within the prescribed period are subject to liability in the form of a fine in the amount of 1,000 rubles for each full and partial month, starting from the day established for submitting the calculation (clause 1.2 of Article 126 of the Tax Code of the Russian Federation) ;
- if the tax agent fails to submit the 6-NDFL calculation within 10 days after the expiration of the established period, the head of the tax authority may make a decision to suspend the tax agent’s operations on his bank accounts and transfers of his electronic funds (clause 3.2 of Article 76 of the Tax Code of the Russian Federation);
- For submitting 6-NDFL calculations to the tax authority containing false information, a fine of 500 rubles is provided. for each unreliable document (Article 126.1 of the Tax Code of the Russian Federation). At the same time, a fine is applied only if errors lead to adverse consequences for the budget. If the tax agent independently identified errors and submitted updated documents to the tax authority (before the moment when the tax agent discovered the inaccuracy of the information), then the fine provided for in Art. 126.1. The Tax Code of the Russian Federation does not apply to a tax agent.
The sooner a tax agent identifies and corrects errors in 6-NDFL calculations, the fewer penalties he will have to pay. To do this, we recommend that you check the calculations submitted to the tax authorities.
Example 2. On July 25, 2017, the taxpayer submitted a calculation in accordance with Form 6-NDFL for the first quarter of 2017 in violation of the established deadline. In this case, the violation of the submission deadline is 2 full months (from 05/02/2017 to 07/03/2017) and 1 incomplete month from 07/04/2017 to 07/25/2017. The fine will be 3,000 rubles (3 months * 1,000 rubles).
Where to submit 6-NDFL
First, you need to check whether the calculations have been submitted to the correct tax authorities.6-NDFL calculations must be submitted to those tax authorities to which the tax was paid during the reporting (tax) period. For example, if a company paid personal income tax to the budget at the location of the parent organization and each separate division, then the number of calculations should correspond to the number of separate divisions + 1. If the company submitted by mistake one summary report at the location of the parent organization, then it is necessary:
- provide an updated calculation at the location of the parent organization, excluding data on separate divisions;
- provide calculations at the location of separate units. These calculations will be primary, so you will have to pay a fine for late submission of the calculation (under Article 126 of the Tax Code of the Russian Federation).
If there is an error in the 6-NDFL regarding the indication of the checkpoint or OKTMO, then it is necessary to submit two calculations to the tax authority in the 6-NDFL form:
- updated calculation indicating the same checkpoints or OKTMO and zero indicators (to “reset” the charges on the card);
- primary calculation indicating the correct checkpoints and / or OKTMO.
If the calculation with the correct checkpoint and/or OKTMO is submitted after the deadline, then the sanctions provided for in clause 1.2 of Art. 126 of the Tax Code of the Russian Federation do not apply.
Section 2 6-NDFL: dates
Secondly, you should check the dates indicated in section 2 of the calculation. Let us remind you that section 1 indicates aggregated data from the beginning of the year (total income paid, total tax withheld, etc.), and section 2 reflects information on the payment of tax to the budget for the last reporting quarter in the context of payment orders. At the same time, section 2 indicates the dates of payment of income, tax withholding and the deadline for paying the tax (not the actual date of payment!).Line 100 is the date of actual receipt of income, for example:
- date of receipt of salary - the last day of the month for which it was accrued, or the last day of work in the month of dismissal.
- for vacation pay and disability benefits - the day they are paid.
- for excess daily allowances - the last day of the month in which the advance report is approved.
- Salary tax - the day the salary is paid for the second half of the month;
- Tax on sick leave and vacation pay - the day of their payment;
- Tax upon dismissal from salary and vacation compensation - the day of their payment;
- For excess daily allowances, income in kind, material benefits - the day of payment of the nearest income from which deduction can be made, for example, wages.
- Personal income tax withheld from wages is the day following the day of payment of wages for the second half of the month;
- Personal income tax on sick leave and vacation pay - the last day of the month in which these vacation pay or benefits were paid;
- for other types of income, tax is the day following the day of payment of income from which personal income tax is withheld.
In order to check yourself for the risk of accrual of penalties and fines for late payment of tax, you should check the completed calculation with the payments reflected in the KRSB. It is advisable to carry out such reconciliation regularly before submitting the calculation to the tax authority.
Reconciliation with other statements
It is important to reconcile with reporting on insurance premiums (by tax base, by place of payment). In their practice, tax authorities compare the data presented in calculations in Form 6-NDFL with reporting on insurance premiums, because since 01/01/2017, tax authorities administer insurance contributions to extra-budgetary funds.We recommend that you independently compare the data included in the reporting. Identified discrepancies must be explainable. The discrepancy, in particular, may be amounts that are subject to personal income tax, but are not the basis for calculating insurance premiums (for example, dividends).
Data from 2-NDFL
In addition, you should check whether the data corresponds to the data for 2-NDFL.For individuals whose income is reflected in the calculation for the period, the tax agent must be prepared to draw up income certificates in Form 2-NDFL, so it is worth checking in advance whether there is sufficient up-to-date information about the passport data and registration address of individuals.
Arithmetic
Of course, you should trust the arithmetic.In particular, it is worth checking the formula: (p.020 - p.030) / 100 x p.010 = p.040. A discrepancy due to an error of up to 1 ruble for each individual is acceptable, because The personal income tax amount of each individual is rounded to whole rubles.
Payments at the border of the period
We advise you to check the reflection of payments made at the border of periods. Questions often arise regarding such payments.For example, if the salary for December 2016 was paid in January 2017, then in the calculation for the 1st quarter of 2017, the salary will not be reflected in line 020, but the withheld tax must be taken into account in line 070 of the calculation for the 1st quarter of 2017.
For employee payments made on the last business day of December 2016 (30 December), please note the following. December 31st was a day off. In this case, the tax withholding date is December 30 (line 110), the tax payment deadline is the next business day - this is 01/09/2017, taking into account the transfer rules of clause 7 of Art. 6.1 Tax Code of the Russian Federation (line 120).
At the same time, the tax authorities in their requirements indicate the need to make adjustments to the calculations for 2016 and the 1st quarter of 2017, filled out in the specified manner. There is no need to adjust the calculations. In response to the request of the tax authority, you can refer to Letter of the Federal Tax Service of Russia dated March 13, 2017 N BS-4-11/4440@.
Submission of Form 6-NDFL in 2017 is mandatory. The Federal Tax Service obliged all legal entities that paid for the work of employees to such an obligation. Moreover, this form is a kind of addition to another form 2-NDFL, which is also submitted by all tax agents.
An example of filling out 6 personal income taxes for the first half of 2017 can be found both on the Internet and in any branch of the Federal Tax Service. Moreover, having an example of filling in front of you, you can easily fill out any tax reporting form.
It should also be noted that forms 6-NDFL and 2-NDFL are similar in content to each other. The fact is that form 2-NDFL is filled out for each employee separately, while 6-NDFL represents general information on wage payments to hired employees and the company as a whole.
When is Form 6-NDFL due?
Form 6-NDFL, submitted 4 times in 2017, namely:
- For the first quarter until April 30, 2017.
- For the first half of 2017 until July 31
- 9 months before October 31;
- One year before April 1, 2017.
Important! Since the form is submitted on an accrual basis, there are often errors in indicating the due date. It is necessary to indicate the reporting date, that is, March 30 - for the 1st quarter, June 30 - for the half-year, September 30 - for 9 months and December 31 - when submitting the form for the year.
Filling out the title page
The first thing you should pay attention to when filling out the title page is the TIN and KPP. However, on each page of the 6-NDFL form you must fill out the TIN and KPP.
It should also be noted that filling out the lines starts from left to right, and if there are still empty cells in the line, then you need to put a dash in them.
Leaving cells empty, even if the line is full, is strictly prohibited. This rule does not apply to filling out the line about the name of the tax agent.
After indicating the TIN and KPP in the header of the document, you must enter the correction number. If the form is submitted for the first time, 000 is entered.
Then the period code is written. The period coding is specified in the Appendix to Form 6-NDFL. The first quarter corresponds to code 21. And if we are talking about the reorganization of the company, then you must indicate code number 51.
The tax period in this case is 2017.
The code of the tax authority to which the form is submitted can be found either at the branch itself or on the Federal Tax Service website.
The location code, which must be indicated in the next line, is indicated in Appendix No. 2, which states that all enterprises at the location must indicate the code - 212. An individual entrepreneur must indicate the code at the place of residence - 120.
However, it should be noted that in individuals who are associated with:
- Bar Association
- Notarial activities
- Separate divisions of Russian companies
- Separate divisions of foreign companies.
On the next line you must indicate the full name of the organization.
The following is the all-Russian classifier of municipal territories. It can be found either on the Federal Tax Service website in the attachments, or on any other form submitted earlier.
The main OKVED number can be found in the constituent documents.
Finally, the full name of the person submitting the form is written down. If the filing is made by an accountant or other authorized representative instead of the director of the enterprise, it is necessary to attach a notarized power of attorney.
Filling out section No. 1
- Line 010 - tax rate 13%
- 020 - the amount of accrued income is calculated in general for the period for the first half of 2017.
- 030 - amount of tax deductions. This category, for example, includes deductions for minor children. For example, the deduction is 4,000 rubles * 6 months we get 24,000 rubles. So in line 030 we write 24,000.
- 040 - The amount of calculated personal income tax is recorded. To calculate, you need to subtract line 030 from the line 020 indicator and multiply by 13%.
- Line 045 indicates deductions for dividends.
- And in line 050 there is a fixed advance payment.
- 060 - the number of company employees who received income.
- 070 - here it is necessary to indicate the personal income tax actually paid, that is, from the indicator of line 040 it is necessary to subtract the personal income tax for the June salaries of employees.
- In Section No. 2, it is necessary to indicate the specific dates of income received and the amount of income actually received.
Filling example
So, let’s imagine that company X in the first half of 2017 transferred 1,500,000 rubles towards wages to its employees. We record the figure in line 020. Moreover, 8,400 rubles were transferred to employee Egorov as payments for his minor daughter. This information must be reflected in line No. 030. We find that the amount of accrued taxes for the first half of 2017 is 193,908. This figure is indicated in line 040.
For this (1500000-8400) *13%
Since dividends are not paid in this company, and advance payments were also not accrued, we put dashes in lines 045 and 050.
In total, the company consists of 10 people; we reflect this fact in line 060.
And in line 070 we will indicate the actual personal income tax. That is, minus the July salary. And this is 161,590 rubles.
Now let's move on to filling out section No. 2
On March 31, wages for March were paid in the amount of 250,000. And on April 7, tax was paid, also for March.
Accordingly, 30.04. wages were accrued for April, also in the amount of 250,000. This means that the amount of tax withheld will also be equal to 32,318 rubles.
May wages and tax deductions will be consistent with previous ones. But the accruals for July will go into the next reporting period, for 9 months.
That's it, now we put the date and signature.
conclusions
- 6- Personal income tax is required.
- Rent 6-NDFL 4 times a year.
- The method of filling out the form may vary. By hand or typewritten text.
- The form is submitted to the Federal Tax Service.
- To fill out, you will need the company's constituent documents and data on wages paid.
Download an example of filling out 6-NDFL for the first half of 2017. Zero calculation is not needed. It is not possible to issue one payment slip for all payments.
Filling out zero 6-NDFL
If the company accrued but did not pay income, 6-NDFL must be submitted. After all, personal income tax should be calculated on income, even if the amounts have not yet been paid (clause 3 of Article 226 of the Tax Code of the Russian Federation). This is the responsibility of the tax agent. If the company did not accrue income during the reporting period (say, the employees were on vacation at their own expense or there was only a director on staff who was the only founder who worked for free), 6-NDFL reporting does not have to be submitted. A similar conclusion is found in letters of the Federal Tax Service of Russia dated May 4, 2016 No. BS-4-11/7928 and dated March 23, 2016 No. BS-4-11/4958.
If the wrong OKTMO was indicated in 6-NDFL, report again. But before that you will need to reset the previous calculation. That is, submit a clarification with empty lines. After it, send a report with the correct data (letter of the Federal Tax Service of Russia dated August 12, 2016 No. GD-4-11/14772).
Filling out 6-NDFL: vacation pay was accrued in June and paid in July
When filling out section 2 of form 6-NDFL for sick leave and vacation pay, it is absolutely not important when they were accrued and for what period. It is only important to know the date of their payment; it should be entered in lines 100 and 110. In line 120, indicate the last day of the month (taking into account the transfer if it fell on a weekend), reflected in lines 100 and 110. Therefore, vacation pay for June, which were accrued in July, will be included in the calculation of 6-personal income tax for 9 months of 2017. In the half-year calculation, they should be included only in section 1.
Non-taxable payments, such as child benefits, are not shown in 6-NDFL (letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984).
Filling out 6-NDFL: salaries are issued before the end of the month
This situation occurs quite often, for example, in budgetary organizations. Unfortunately, the current edition of the Tax Code does not correspond well to this practice of settlements with employees. Article 223 of the Tax Code of the Russian Federation states that the date of actual receipt of wages is the last day of the month for which it was accrued. In line 100 of section 2, in this case, for the salary for June 2017, we must put 06/30/2017, for July - 07/31/2017, etc. If the organization makes payments to employees on the 15th, then the personal income tax on wages is also will hold on the 15th. This means that filling out 6-NDFL looks like this: in line 110 we put - 06/15/2017, in line 120 - 06/16/2017.
Until recently, specialists from the Federal Tax Service and the Ministry of Finance argued that it was impossible to determine the tax base before the date of actual receipt of income. This means that it is impossible to calculate, let alone withhold, personal income tax until the 30th (31st) date (for example, letter from the Ministry of Finance dated July 10, 2014 No. 03-04-06/33737). Therefore, it was believed that personal income tax amounts withheld before the end of the month are not taxable (for example, letter of the Federal Tax Service dated July 25, 2014 No. BS-4-11/14507). Organizations had to prove in courts that it was, after all, a tax that was withheld from the taxpayer’s income. Fortunately, judicial practice has developed in favor of tax agents.
It is important that with regard to form 6-NDFL, the Federal Tax Service changed its point of view in a letter dated March 24, 2016 No. BS-4-11/5106. Tax officials reported that if employees’ salaries for June 2017 were paid on June 15, 2017, then in section 2 of the calculation in Form 6-NDFL for the first half of 2017, this operation is reflected as follows:
- line 100 indicates 06/30/2017;
- in line 110 - 06/15/2017;
- in line 120 – 06/16/2017;
- in lines 130 and 140 the corresponding total indicators are entered.
In other words, for the salary for June in section 2 of Calculation 6-NDFL we get a sample filling (filling out 6-NDFL):
By line 130 show the full amount of income. There is no need to reduce it by deductions. And consider the tax itselfthose from payments minus deductions (letter from the Federal Tax Service of Russiadated June 20, 2016 No. BS-4-11/10956).
Filling out 6-NDFL if the tax payment deadline falls on a weekend
Sample 6-NDFL for the first half of 2017
Look at a sample of filling out 6-NDFL for the first half of 2017:
The payment order for the payment of personal income tax indicated the wrong amount of tax
In line 140 of the calculation, we indicate the amount of tax withheld, regardless of how much was transferred to the budget. In the same way, in line 120 we enter the deadline for paying personal income tax, that is, the date no later than which personal income tax must be paid by law. In most cases, line 120 contains the date following the date in line 110; for vacation and sick leave - the end of the month indicated in line 110. If the original payment deadline falls on a weekend, it is shifted to the next working day after the weekend.
The tax service will independently check the data on personal income tax withheld by the tax agent against the settlement card with the budget of this tax agent. If the 6-NDFL report reflects that on July 25, 2017, personal income tax was withheld from vacation pay with a payment deadline of July 31, 2017, then the Federal Tax Service will track on the card whether the required amount of tax was paid no later than July 31, 2017. And so on for each payment deadline from section 2 of form 6-NDFL.
On the same day, sick leave and additional pay up to average earnings were paid. How to fill out section 2? Personal income tax from sick leave can be transferred any day until the end of the month. But with additional payment to them - no later than the next day. This means that these payments in section 2 of the 6-NDFL calculation must be shown separately (letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984).
Payroll postings are made once a month
Until 2016, the Tax Code of the Russian Federation obligated tax agents to calculate personal income tax once at the end of the month. But since 2016, a new version of Article 226 of the Tax Code of the Russian Federation has been in force. This article states that the tax agent is obliged to calculate tax on each date of actual receipt of income. All these dates are specified in Article 223 of the Tax Code of the Russian Federation).
Special deadlines are established only for wages (the last day of the month or the day of dismissal), material benefits from borrowed funds and for travel expenses (the last day of the month).
For all other income, the date of actual receipt of income is the day of its payment. This means that as soon as an organization pays any income other than wages, it has the obligation to calculate, withhold personal income tax and transfer it to the budget no later than the next day.
Thus, to correctly fill out Form 6-NDFL, you cannot rely only on wage entries, especially since they are done in one day. It is necessary to keep detailed records of what type of income (salary, vacation pay, sick leave or other), on what dates it was paid ( it was paid, not accrued), and what personal income tax was withheld from this payment. Only this approach will allow you to fill out 6-NDFL with reliable information.
How to transfer personal income tax for a dismissed employee
As a rule, the deadline for transferring personal income tax for dismissed employees does not coincide with the deadline for transferring personal income tax for the rest of the organization’s employees.
The date of actual receipt of income (line 100) for the salary of a dismissed employee is the day of dismissal. On the same day, in accordance with Article 140 of the Labor Code of the Russian Federation, all amounts due to him are paid. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed request for payment is presented. It is when these amounts are paid that personal income tax is withheld. When dismissing an employee, in line 110, enter the date when payments were made. Specify the tax payment deadline (line 120) as the next day after the date from line 110 (or the next business day if the payment deadline falls on a weekend).
They gave the soldier a gift before his dismissal. Show only the income: on line 100 - its date, and on line 130 - the amount. Enter 00.00.0000 in lines 110 and 120, and 0 in line 140 (letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984).
Vyacheslav Shinkarev,
expert at the Kontur-Salary service of SKB Kontur
It is worth recognizing that in many small companies the personnel officer and accountant are one person who is “responsible for everything.” And he has to constantly monitor all changes in labor and tax legislation. To help, we decided to prepare an article about filling out one of the most confusing tax reports - 6-NDFL. It shows information about employee income and personal income tax accrued to them. When does the employer need to submit to the Federal Tax Service the calculation in form 6-NDFL for the 2nd quarter of 2017? How to show wages for March paid in April in semi-annual reporting? What to do with June wages paid in July? What dates should I indicate in section 2 for vacation pay? Let's give an example of line-by-line filling out the 6-NDFL calculation for the 2nd quarter and answer the most common questions.
All tax agents must report
Tax agents for personal income tax are organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, separate divisions of foreign companies that pay income to citizens. The duty of tax agents is to calculate, withhold and transfer personal income tax on paid income to the budget.
Responsibilities of employers and customers
All tax agents for income tax are required to submit to the Federal Tax Service the calculation in form 6-NDFL for the 2nd quarter of 2017 (clause 2 of Article 230 of the Tax Code of the Russian Federation). That is, in particular, companies and individual entrepreneurs paying income under employment contracts and customers paying income to performers on the basis of civil contracts (for example, a contract or the provision of services) must submit reports.
If there were no payments
If during the period from January 1 to June 30, 2017, an organization or individual entrepreneur did not accrue or pay any income to individuals, did not withhold or transfer personal income tax to the budget, then there is no need to submit a 6-personal income tax calculation for the six months. This is explained by the fact that in such a situation, an organization or individual entrepreneur is not considered a tax agent. However, we note that an organization (or entrepreneur) has the right to submit a zero calculation to the Federal Tax Service. “Nulevka”, in essence, simply confirms that there is no information to be included in the reporting.
However, you need to be careful: if in the first half of the year there was at least one payment (for example, to a contractor), then the tax agent is required to submit quarterly 6-NDFL calculations for the entire 2017.
What income is shown in 6-NDFL
In the calculation using Form 6-NDFL for the first half of 2017, you need to transfer all income in relation to which an organization or individual entrepreneur is recognized as a tax agent. Such income is, for example, wages, all types of bonuses, payments under civil contracts, benefits, vacation pay, dividends.
Non-taxable income under Article 217 of the Tax Code of the Russian Federation does not need to be shown in the calculation. At the same time, take into account the peculiarity of income that is not subject to personal income tax within the established standards (letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984).
How to show income listed in Art. 217 Tax Code of the Russian Federation
Article 217 of the Tax Code of the Russian Federation lists income that is subject to personal income tax only partially (that is, not in full). These are, for example, gifts and financial assistance. In the calculation of 6-NDFL for the first half of 2017, such payments must be reflected as in 2-NDFL certificates: the entire amount paid should be included as income, and the non-taxable part should be shown as tax deductions.
Calculation deadline: due date
6-NDFL must be submitted to the Federal Tax Service no later than the last day of the month following the reporting period (Article 230 of the Tax Code of the Russian Federation). In our case, the reporting period is half a year (January - June). The last day of July is the 31st (Monday). Therefore, no later than this date, you need to submit the 6-NDFL report for the 2nd quarter of 2017 to the tax office.
Report form
Has the new form of calculation of 6-NDFL been approved since 2017? Which form should I download to fill out a “paper” calculation for the first half of 2017? Has the format required for submitting payments electronically changed? Questions of this kind always arise before submitting regular tax reports.
For reporting for the first half of 2017, fill out form 6-NDFL, approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. This form should have been used before. You can, which applies to submitting 6-NDFL for the 2nd quarter of 2017. Format – Excel.
The current calculation form for 2017 includes:
- title page;
- section 1 “Generalized indicators”;
- Section 2 “Dates and amounts of income actually received and withheld personal income tax.”
Title page
When filling out 6-NDFL for the 2nd quarter of 2017, at the top of the title page you need to note the TIN, KPP and the abbreviated name of the organization (if there is no abbreviation, the full name). If you need to submit a settlement in relation to individuals who received payments from a separate division, then fill in the “separate” checkpoint. Individual entrepreneurs, lawyers and notaries only need to indicate their TIN.
In the line “Submission period (code)”, enter 31 - this means that you are submitting 6-NDFL for the first half of 2017. In the “Tax period (year)” column, mark the year for which the semi-annual calculation is submitted, namely 2017.
Indicate the code of the division of the Federal Tax Service to which the annual reports are sent and the code on the line “At location (accounting).” This code will show why you are submitting 6-NDFL here. Most tax agents reflect the following codes:
- 212 – when submitting a settlement at the place of registration of the organization;
- 213 – when submitting the calculation at the place of registration of the organization as the largest taxpayer;
- 220 – when submitting a settlement at the location of a separate division of a Russian organization;
- 120 – at the place of residence of the individual entrepreneur;
- 320 – at the place of business of the entrepreneur on UTII or the patent taxation system.
If filled out correctly, a sample of filling out the title page of the 6-NDFL calculation for the first half of 2017 may look like this:
Read also: SZV-M and contract agreement: how to fill out in 2019
Section 1
In Section 1 of 6-NDFL for the 2nd quarter of 2017, “Generalized Indicators,” you need to summarize data on the total amount of accrued income from January 1 to June 30, 2017, tax deductions and the total amount of accrued and withheld personal income tax.
Section 1 is filled in with a cumulative total
The first section of 6-NDFL is filled out with a cumulative total: for the first quarter, half a year, nine months and 2017 (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650). In general indicators, include income (deductions, tax amounts) for transactions performed during the reporting period - half a year. That is, section 1 should reflect indicators for the period from January 1 to June 30 inclusive.
Let us explain in the table which lines of generalized values are in section 1 of the 6-NDFL calculation for the six months:
| Section 1: Meaning of Strings | |
|---|---|
| Line | Meaning |
| 10 | Personal income tax rate (for each rate, fill out section 1). |
| 20 | The amount of accrued income from January 1 to June 30, 2017. |
| 25 | Income in the form of dividends from January to March 2017 inclusive. |
| 30 | Amount of tax deductions in the 1st quarter of 2017. |
| 40 | The amount of calculated personal income tax from January 1 to June 30, 2017. To determine the value of this indicator, add up the personal income tax amounts accrued from the income of all employees. |
| 45 | The amount of calculated personal income tax on dividends on an accrual basis from January 1 to June 30, 2017. |
| 50 | The amount of fixed advance payments that are offset against personal income tax on the income of foreigners working under patents. This amount should not exceed the total amount of calculated personal income tax (letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852). |
| 60 | Total number of individuals who received income in the reporting period (January-June) |
| 70 | Amount of withheld personal income tax in the first half of 2017 |
| 80 | The amount of personal income tax not withheld by the tax agent. This refers to amounts that a company or individual entrepreneur should have withheld until the first half of 2017, but for some reason did not do so. |
| 90 | The amount of personal income tax returned in the first half of 2017 (under Article 231 of the Tax Code of the Russian Federation). |
Section 2
In section 2 of 6-NDFL for the first half of 2017 you need to indicate:
- specific dates for receipt and withholding of personal income tax;
- deadline established by the Tax Code of the Russian Federation for transferring personal income tax to the budget;
- the amount of income actually received and personal income tax withheld.
Section 2 of the calculation looks like this:
When filling out section 2, reflect the transactions performed in chronological order. Let us explain the purpose of the lines in section 2 in the table:
| Section 2: Meaning of Strings | |
|---|---|
| Line | Filling |
| 100 | Dates of actual receipt of income. For example, for salaries, this is the last day of the month for which salaries are accrued. For some others, payments have different dates (clause 2 of Article 223 of the Tax Code of the Russian Federation). |
| 110 | Personal income tax withholding dates. |
| 120 | Dates no later than which the personal income tax must transfer the budget (clause 6 of article 226, clause 9 of article 226.1 of the Tax Code of the Russian Federation). Typically, this is the day following the day the income is paid. But, let’s say, for sick leave and vacation pay, the deadline for transferring taxes to the budget is different: the last day of the month in which such payments were made. If the tax payment deadline falls on a weekend, line 120 indicates the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). |
| 130 | The amount of income (including personal income tax) received as of the date indicated on line 100. |
| 140 | The amount of tax withheld as of the date on line 110. |
It is important to note that in section 2 of the 6-NDFL report for the first half of 2017, only indicators related to the last three months of the reporting period should be included (recommendations of the Federal Tax Service in Letter No. BS-3-11/650 dated February 18, 2016). That is, you need to show income and personal income tax broken down by date - only for transactions made in April, May and June 2017 inclusive. Transactions from the 1st quarter of 2017 should not fall into this section.
The principle of “carrying over” payments in section 2
Section 2 of the calculation of 6-NDFL for the first half of 2017 is filled out on the reporting date - June 30 (Letter of the Federal Tax Service dated 02.25.2016 No. BS-4-11/3058. The section provides generalized indicators only about those incomes from which personal income tax was withheld and transferred to the budget during the last three months of the period for which the calculation is submitted (April, May and June).
If income was received during April, May and June 2017, but the deadline established by the Tax Code of the Russian Federation for transferring personal income tax on this income has not yet arrived, then this income is not reflected in Section 2. Such income and the personal income tax withheld from it will need to be shown in section 2 of the 6-personal income tax calculation for the period in which the tax should be transferred to the budget (Letters of the Federal Tax Service dated January 25, 2017 No. BS-4-11/1249).
For example, the monthly salary payment deadline is the 30th of the current month. Accordingly, the salary for June 2017 was paid on 06/30/2017, and personal income tax from it must be transferred to the budget no later than 07/03/2017 (07/01/2017 and 07/02/2017 are weekends). Therefore, even if the personal income tax withheld from the salary was transferred to the budget earlier (06/30/2017), then the June salary and the personal income tax from it should still fall into section 2 of the 6-personal income tax calculation for 9 months of 2017. 6-NDFL for the 2nd quarter of 2017 will reflect:
- on line 020 – salary for January – June;
- in section 2 - salary for January - May. The salary for June 2017 will fall into section 2 of the 6-NDFL calculation only for 9 months of 2017.
Salary for March paid in April: how to reflect
The most controversial issues regarding filling out the 6-NDFL calculation are payments for “transition” periods. They are encountered when, for example, a salary or bonus is accrued in one reporting period and paid in another. A similar situation arose with salaries for March, which were paid in April 2017. How to show it in 6-NDFL for six months? Let's understand it with an example.
Example: salary for March 2017
The organization paid the salary advance for March on March 27 - 35,000 rubles. The organization paid the second part of the salary on April 10, 2017 in the amount of 40,000 rubles (that is, already in the second quarter). 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 (April 10), this tax will be withheld, and on the next day (April 11) it will be transferred.
The March salary had to be reflected in section 1 of the 6-NDFL calculation for the 1st quarter of 2017 - lines 020, 030 and 040. In section 2 of the 6-NDFL calculation for the 1st quarter of 2017, there was no need to show the March salary, since the payment and payment operation tax ended in April (that is, already in the second quarter of 2017).
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Personal income tax from the March salary must be withheld only in April at the time of payment. Therefore, line 070 of section 1 should be added to the withheld tax, and the transaction itself should be entered into section 2 of the half-year report. This is consistent with the letter of the Federal Tax Service of Russia dated 01.08. 2016 No. BS-4-11/13984.
It will look like this:
Salary for June paid in July: how to reflect
Wages for June were paid in July (that is, already in the third quarter of 2017). This is the situation for most employers. In this case, the advance and salary for June 2017 do not need to be reflected in section 2 of form 6-NDFL for the 2nd quarter of 2017, since personal income tax will actually be withheld only in July 2017. Accordingly, the amounts of advance payment and salary for June, as well as withheld personal income tax, will be reflected in section 2 for the calculations for 9 months of 2017. But in section 1 of the calculation for the 2nd quarter of 2017, the amounts of advance payment and salary for June should be, because personal income tax calculation dates fall in the first half of 2017.
Example: salary for June 2017
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, 2017 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 2017 in section 1 of the 6-NDFL calculation for the 2nd quarter. 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.
What to do with paid vacation pay
With regard to income in the form of wages, the date of actual receipt of income is the last day of the month for which the employee was accrued income (clause 2 of Article 223 of the Tax Code of the Russian Federation). However, for vacation pay, this date is defined as the day of payment of income (letter of the Ministry of Finance of Russia dated January 26, 2015 No. 03-04-06/2187). The date of withholding personal income tax will coincide with the date of payment of income, because the tax agent is obliged to withhold tax from the income of an individual upon their actual payment (clause 4 of article 226 of the Tax Code of the Russian Federation).
The deadline for transferring personal income tax from vacation pay, i.e., the deadline when the tax agent must transfer the tax withheld from an individual, is the last day of the month in which the employee’s vacation pay was issued. Below we give an example of including vacation payments in 6-NDFL. Information about holidays is given in the table. For convenience, we will agree that there were no other payments.
| Worker | Vacation pay date | Vacation pay amount (including personal income tax) | Personal income tax (13%) |
|---|---|---|---|
| Lyskova A.A. | 42880 | 39 816,78 | 5 176 |
| Kravchenko T.P. | 42527 | 25 996,12 | 3 379 |
| Petrov A.S. | 42533 | 13 023,41 | 1 693 |
| Total | 78 836,31 | 10 248 |
If the employee goes on annual paid leave in July 2017 (in the third quarter). According to the Labor Code of the Russian Federation, the employer is obliged to pay vacation pay in advance - no later than 3 working days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). Therefore, it is possible that holiday pay was paid in June 2017 (in the second quarter). The company had to calculate and withhold personal income tax from vacation pay on the day of payment, and transfer the withheld amount to the budget no later than June 30. That is, no difficulties should arise with such vacation pay, since operations do not carry over to the third quarter. They are reflected in exactly the same way as in the example above.
How to show sick leave
The date of actual receipt of income (line 100) for sick leave is the date of its payment (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). It also coincides with the date of tax withholding (line 110), since on the date of actual payment of income, personal income tax must be withheld by the tax agent (clause 4 of Article 226 of the Tax Code of the Russian Federation).
But the deadline for transferring personal income tax on sick leave is special. The employer can sum up the tax on sick leave paid during the month and transfer it to the budget in one payment - no later than the last day of the month in which such payments were made (paragraph 2, paragraph 6, article 226 of the Tax Code of the Russian Federation). If the last day of the month falls on a weekend or holiday, then personal income tax must be paid on the next working day (clauses 6, 7, Article 6.1 of the Tax Code of the Russian Federation).
Is it necessary to reflect sick leave benefits accrued in June but paid in July in 6-NDFL for the six months? No no need. Sick leave income must be taken into account on the day when it was paid to the employee (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).
In the situation under consideration, sick leave benefits were accrued, that is, calculated in June. But they paid already in July. In this case, there is no reason to include the benefit in the calculation of 6-personal income tax for the six months. Reflect the amount in sections 1 and 2 of 6-NDFL for 9 months.
Special procedure for reflecting bonuses
It is worth noting that the method of determining the date of actual receipt of income in the form of a bonus depends on the results of the period for which the employee was awarded a bonus (based on the results of the month, quarter or year). It also matters what bonus is paid: production or non-production.