Any employer must pay personal income tax for its employees and, accordingly, submit reports to government agencies on all payments made.

At the same time, the current legislation quite clearly regulates what exactly needs to be reflected in the reporting documentation in order for it to comply with established rules and provide government agencies with exactly the information they need.

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In particular, it will be important for entrepreneurs to understand how to correctly fill out the period code of form 6-NDFL, since it includes a fairly large number of important norms.

General rules for filling out the form

All the rules for drawing up this document can be summarized in several articles:

• The document is prepared on the basis of information about the accounting of wages and other payments that were calculated and paid to employees by the employer, as well as the tax collected from these amounts, included in the tax accounting registers.
• If the indicators of certain sections cannot be indicated on one page, then in this case they are transferred to others.
• In the process of filling out this document, the possibility of correcting errors using correction tools, as well as the use of double-sided printing or binding sheets, is completely excluded.
• Each individual form indicator is indicated in the corresponding field, which is allocated the necessary place. Each field specifies only a specific metric, and the only exceptions to this are those that have a decimal value or must be specified as a date.
• The pages of the calculation form are numbered consecutively from the title page, and the serial number of each page must be indicated in the appropriate field from left to right. The indicator that has three familiar places must be written down in full, that is, “001”, “002” and so on.
• The calculation form must indicate the necessary details and summarized indicators. If any values ​​for general indicators are missing, then zero should be indicated.
• Numeric and text fields must be filled out from left to right, starting from the leftmost cell or the left edge of the field that was allocated to indicate the required indicators.
• If, in order to record a particular indicator, you do not need to fill out a completely defined field, then in this case the blank areas must be filled in with dashes.
• The calculation form must be filled out separately for each required one.
• In the process of preparing a settlement document using specialized software with subsequent printing of the document on a printer, it is provided that there is no framing of familiar spaces or dashes for empty fields.

Basic provisions

As mentioned above, the preparation of reporting documentation requires compliance with a fairly large number of rules established by current legislation, and in principle, legislators have indicated in sufficient detail the procedure and form for drawing up this document.

What is it for information

Today, any entrepreneur is faced with various data encoding formats, but in the vast majority of cases this happens precisely in the process of generating tax reporting. In particular, this applies to.

The contents of this report, including the amounts of payments provided to employees, the tax on these payments, as well as the dates and timing of various transactions must be indicated in their natural form, that is, no coding is provided for them. Thus, all monetary indicators must be indicated in rubles, while the date appears as standard calendar information.

All encoded information in these reports is indicated on the first sheet in a compressed form, which allows you to briefly reflect all the necessary data about the organization that submits the reports.

In particular, this applies to the following codes:

	Necessary information about the tax agent, including his registration address and actual location, the tax office where the registration procedure took place, and other data.
	A less meaningful code that indicates the specific branch that registered the company, as well as the exact reason why the organization was registered for tax purposes.
KPR	Code indicating the reporting period in Form 6-NDFL.
KNO	The code of a specific tax authority, which indicates a specific subject of Russia, as well as the affiliation of the specified branch with a particular inspection.
KMN	Code of the inspection, which is located at the place of registration of the merchant.

This is not a complete list of the codes used, with the help of which it is possible to use a single form of presenting information for easier processing by computer equipment, as well as reducing the total number of calculation sheets, since the encoded information on the page takes up much less space.

Existing types

Initially, it is worth noting the first quarterly report, which is intended to indicate interim information. In this document, you need to indicate the CPPR in the form of “1” or “2” in the appropriate cells. In fact, this document fully complies with the standard quarterly reporting indicators, since the information in both the first and second sections is indicated for the first three months of this year, and it is worth noting that such a coincidence is typical exclusively for this form for the first quarter, so like all other types of such reporting, they do not have this property.

The second type is intra-annual reporting. The coding “33” and “31”, which is used in the process of processing 6-NDFL, is typical for those reports that are prepared on an accrual basis, and in particular, this applies to declarations that are drawn up on existing income or advance payments.

This 6-NDFL completely combines the functions of standard quarterly reporting with those forms that must be filled out based on cumulative results. It is worth noting the fact that KPPR should be used by analogy with tax return codes, information about which is generated gradually.

The last type is final reporting. Putting the value “34” on the first sheet indicates that the company submits annual reports. The first section of this settlement document includes information for the period running from January to December, while the second section is presented in the form of a quarterly information supplement, which is required for the summarized indicators prescribed in the first section, that is, the information in it will be shown exclusively for the last quarter.

Annual reporting with this code can be comprehensively monitored and, in particular, the indicators from this document will necessarily be reconciled with the information indicated in the 2-NDFL certificate, as well as profit declarations filed for the corresponding periods.

When registering 6-NDFL, you can put KPR “90” only if the tax agent is reorganized or it is completely liquidated in one of the months of the fourth quarter. If the reorganization is carried out in any other months of the reporting year, different codes are used, and in particular, you need to indicate “51” in the case of reorganization during the first quarter, as well as “52” and “53” when submitting reports for the second and third quarters, respectively.

When indicating all special CPPs, the tax agent must be based on the norms of paragraph 2 of Article 55 of the Tax Code, which spells out in sufficient detail the concept of the last tax period indicated for the reorganized company.

Main definitions

The provision code is written in a special column on the title page, and this identifier is used to ensure automated processing of information, which requires not only the most accurate indication of certain data, but also the use of the correct form for their display:

• All codes used include two digits, and the number of character spaces in all columns corresponds to this standard. At the same time, do not forget that when preparing reports, it is prohibited to leave any free cells, and therefore, if there is no data, they are replaced by a dash sign.
• When using hand filling, only blue, violet or black ink can be used, while the lettering should have good continuous saturation, eliminating any distortion.
• It is prohibited to cross out or erase data, or to use correction tools in the document. If any code was specified incorrectly, then all reporting must be completed anew indicating the correct information.

It is for this reason that in the vast majority of cases specialized software and various computer equipment are more convenient. Many work operations are carried out fully automatically, including documentation.

Example of period code of form 6-NDFL

The current tax legislation does not provide for any precise indication of reporting periods in order to submit information on paid taxes on personal income and, it is likely that it is for this reason that tax officials introduced such a concept as the “submission period” for calculating 6-NDFL , assigning special codes for such periods. In particular, when calculating 6-personal income tax for the first quarter, you need to indicate code “21”.

To fill out this column, two symbol spaces are provided, and therefore the code itself, accordingly, is a two-digit number. The order, in accordance with which the reporting itself was introduced in Form 6-NDFL, also established the periods for submitting such reports as the last day of the month, which follows the end of the quarter.

If this day falls on a holiday or weekend, then reporting is submitted on the next working day.

In the process of liquidation or reorganization of a company, such settlement documents must be submitted for the period from the beginning of the year in which this operation was carried out until the day of its completion. For example, if the liquidation ends in February, then in this case you will need to indicate “51” in the corresponding line.

In general, the reporting period codes are as follows:

The period code, which is indicated on the title page of the prepared statements, must be indicated in full accordance with the information specified in the first two sections of the settlement document. The correctness of all information is provided, in particular, by determining the interrelationship of the main indicators prescribed in this document.

If an agent makes certain errors in the period code, he cannot be held accountable in the form of a fine for the reason that this violation is not included in the list of reasons that allow tax officials to refuse to accept submitted reports.

However, it is immediately worth noting the fact that in this case the document will be regarded by tax officials as reporting filed for a different period of time, and therefore the accountant will still have to deal with the preparation of updated documentation.

Thus, legislators tried to provide a unified way of providing all the necessary information with its further processing, as well as significantly reduce the volume of documents that need to be submitted to the inspectorate.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

Calculation of 6-NDFL is another type of reporting for all employers. It must be submitted to organizations and individual entrepreneurs with employees starting from the 1st quarter of 2016.

Note: On January 26, 2018, an order was published on the Federal Tax Service website to amend the current calculation form, and therefore for 2017, 6-NDFL is submitted using a new form. It is currently not published and will appear on the website in the near future, as well as a sample of how to fill it out.

Sample of filling out 6-NDFL

You can see a sample of filling out the 6-NDFL calculation on this page.

Where to submit 6-NDFL calculations

6-NDFL must be submitted to the same Federal Tax Service to which the personal income tax was transferred. The address and contact details of your tax office can be found using this service

Calculation form 6-NDFL

The 6-NDFL calculation can be submitted to the tax office in two ways:

1. In paper form in person or by registered mail. This method is suitable only for those employers whose average number of employees who received income in the tax period is less than 25 people.
2. IN in electronic format on disks and flash drives or via the Internet through e-document flow operators or the service on the tax service website.

Deadlines for submitting form 6-NDFL in 2018

Calculation 6-NDFL must be submitted quarterly. The deadline for submission is the last day of the first month of the next quarter.

Note: If the reporting day falls on a weekend or holiday, the deadline for submission is moved to the next working day.

Penalties for failure to submit Form 6-NDFL

The penalty for late submission of 6-NDFL calculations is 1000 rubles for each month of delay. In addition, tax inspectors have the right block current account organization (IP) in case of delay in submitting the report for more than 10 days.

The penalty for filing a report containing false information is 500 rubles for each document.

Procedure for filling out form 6-NDFL

You can download the official instructions for filling out the 6-NDFL calculation from this link.

General requirements

Listed below are the basic requirements that must be observed when filling out the 6-NDFL calculation:

1. The calculation is completed based on the data contained in the tax accounting registers (accrued and paid income, provided tax deductions, calculated and withheld personal income tax).
2. Form 6-NDFL is compiled on an accrual basis (first quarter, half year, 9 months and calendar year).
3. If all the required indicators cannot be fit on one page, then the required number of pages is filled in. The final data in this case is reflected on the last page.
4. All pages, starting from the title page, must be numbered (“001”, “002”, etc.).
5. When filling out the 6-NDFL calculation, it is prohibited:
   • correcting errors using a correction tool;
   • double-sided sheet printing;
   • fastening sheets, leading to damage to paper.
6. When filling out form 6-NDFL, you must use black, purple or blue ink.
7. When filling out the calculation on a computer, the characters are printed in Courier New font with a height of 16-18 points.
8. Each indicator in the calculation form corresponds to one field, consisting of a certain number of familiar places. Only one indicator is indicated in each field (the exception is indicators whose value is a date or a decimal fraction).
9. To indicate the date, three fields are used in order: day (field of two characters), month (field of two characters) and year (field of four characters), separated by the sign “.” ("dot").
10. For decimal fractions, two fields are used, separated by a period. The first field corresponds to the integer part of the decimal fraction, the second to the fractional part of the decimal fraction.
11. In the calculation, details and totals are required to be filled out. If there is no value for the total indicators, zero (“0”) is indicated.
12. Text and numeric fields are filled in from left to right, starting from the leftmost cell, or from the left edge of the field reserved for recording the value of the indicator.
13. If you do not need to fill out all the fields to indicate any indicator, then you must put a dash in the unfilled cells.
14. Fractional numbers are filled in similar to the rules for filling integers. If there are more characters to indicate the fractional part than numbers, then dashes are placed in the free cells (for example, “123456——.50”).
15. Personal income tax amounts are calculated and indicated in full rubles according to rounding rules (less than 50 kopecks are discarded, and 50 kopecks or more are rounded to the full ruble).
16. Calculation of 6-NDFL is completed separately for each OKTMO.
17. On each page of form 6-NDFL, in the appropriate field, you must put a signature and the date of signing the calculation.

Title page

Field "INN". Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Field "Checkpoint". The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received from the Federal Tax Service at their location (separate units indicate the checkpoint at their location).

Field "Adjustment number". Enter: “000” (if the calculation is submitted for the first time for the tax period (quarter), “001” (if this is the first correction), “002” (if the second), etc.

Field "Presentation period (code)". The code of the period for which the calculation is submitted is indicated ( see Appendix 1).

Field “Tax period (year)”. The year of the tax period for which the calculation is submitted is indicated (for example, 2016).

Field “Submitted to the tax authority (code)”. The code of the tax authority to which the 6-NDFL calculation is submitted is indicated. You can find out the code of your Federal Tax Service using.

Field “At location (accounting) (code)”. The code for the place where the calculation is submitted to the tax authority is indicated ( see Appendix 2).

Field "tax agent". Individual entrepreneurs need to fill out their last name, first name and patronymic, line by line. Organizations write their full name in accordance with their constituent documents.

Field "OKTMO Code". Organizations indicate the OKTMO code at their location (location of a separate unit). Individual entrepreneurs indicate the OKTMO code at their place of residence.

Field "Contact phone number". Indicate the telephone code of the city and the telephone number at which the tax inspectorate can contact you (for example, “+74950001122”).

Field "On the Pages". This field indicates the number of pages that make up the 6-NDFL calculation (for example, “002”).

Field “with supporting documents or copies thereof”. Here you enter the number of sheets of documents that are attached to the calculation of 6-NDFL (for example, a power of attorney from a representative). If there are no such documents, then put dashes.

Block “Power of attorney and completeness of the information specified in this calculation, I confirm”.

In the first field you must indicate: “1” (if the calculation is confirmed by an individual entrepreneur or the head of an organization), “2” (if a representative of a tax agent).

In the remaining fields of this block:

• If the calculation is submitted by an individual entrepreneur, then he only needs to put a signature and the date of signing the calculation.
• If the calculation is submitted by an organization, then it is necessary to indicate the name of the manager line by line in the “last name, first name, patronymic in full” field. After which the manager must sign and date the calculation.
• If the calculation is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the “last name, first name, patronymic in full” field. After this, the representative must sign, date of signing and indicate the name of the document confirming his authority.
• If the calculation is submitted by a representative (legal entity), then in the field “last name, first name, patronymic in full” the full name of the authorized individual of this organization is written. After this, this individual must sign, date of signing and indicate a document confirming his authority. The organization, in turn, fills in its name in the “organization name” field.

Section 1. General indicators

Section 1 indicates the generalized amounts of personal income tax for all employees on an accrual basis from the beginning of the tax period at the corresponding tax rate.

If income during the tax period was paid at different rates, then Section 1 must be completed separately for each tax rate (except for lines 060-090).

Accordingly, if all the indicators of the lines of Section 1 cannot be fit on one page, then the required number of pages is filled out. The totals for all bets (lines 060-090) are filled in on the first page.

Section 1 states:

Line 010 – tax rate at which personal income tax was calculated.

Line 020 is the generalized amount of accrued income for all employees on an accrual basis from the beginning of the tax period.

Line 025 is the generalized amount of accrued dividends for all employees on an accrual basis from the beginning of the tax period.

Line 030 is the generalized amount of tax deductions provided that reduce income subject to taxation, on an accrual basis from the beginning of the tax period.

Line 040 is the generalized amount of calculated personal income tax for all employees on an accrual basis from the beginning of the tax period.

Line 045 is the generalized amount of calculated tax on income in the form of dividends on an accrual basis from the beginning of the tax period.

Line 050 is the generalized amount of fixed advance payments for all employees, taken to reduce the amount of calculated tax from the beginning of the tax period.

Line 060 – the total number of employees who received taxable income during the tax period. In case of dismissal and hiring of the same employee during the same tax period, the number of employees is not adjusted.

Line 070 – the total amount of tax withheld on an accrual basis from the beginning of the tax period.

Line 080 – the total amount of tax not withheld by the tax agent, cumulatively from the beginning of the tax period.

Line 090 – the total amount of tax returned by the tax agent to taxpayers in accordance with Article 231 of the Tax Code of the Russian Federation, cumulatively from the beginning of the tax period.

Section 2. Dates and amounts of income actually received and personal income tax withheld

Section 2 indicates the dates of actual receipt of income by employees and tax withholding, the timing of tax remittance and the amounts of actually received income and tax withheld, generalized for all employees.

Section 2 states:

Line 100 is the date of actual receipt of income reflected on line 130.

Line 110 is the date of tax withholding from the amount of income actually received reflected on line 130.

Line 120 is the date no later than which the tax amount must be transferred.

Line 130 is the generalized amount of income actually received (without subtracting the amount of withheld tax) on the date indicated in line 100.

Line 140 is the generalized amount of tax withheld on the date indicated in line 110.

If for different types of income that have the same date of actual receipt, there are different deadlines for tax remittance, then lines 100-140 are filled in for each tax remittance deadline separately.

Appendix 1. Codes of provision periods

Note: liquidated (reorganized) organizations fill out the code corresponding to the time period from the beginning of the year in which the liquidation (reorganization) occurred until the day the liquidation (reorganization) was completed.

Appendix 2. Codes for places of submission of 6-NDFL calculations

Zero calculation according to form 6-NDFL

Submit report 6-NDFL with zero indicators no need.

The position of representatives of the Federal Tax Service on this issue is quite simple: if there were no payments during the tax period and personal income tax was not withheld, form 6-NDFL does not need to be submitted.

There is no requirement to submit 6-NDFL in cases where there are no employees at all, as well as when an individual entrepreneur or organization has just registered and has not yet started working.

Note: for your own safety net, you can (but are not required to) write to the Federal Tax Service an explanation in any form on what basis (lack of payments, activities, employees) you did not submit a 6-NDFL report.

The indicator “Submission period (code)” is located on the title page of form 6-NDFL. One of the sections of the Procedure for filling out and submitting the Calculation of the amounts of personal income tax calculated and withheld by a tax agent, approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@ (Appendix No. 2 to the Order) is devoted to the issues of filling out the title page. .

For what period is the Calculation submitted?

Calculation according to Form 6-NDFL is compiled quarterly on an accrual basis. Thus, the periods for submitting form 6-NDFL are:

• 1st quarter;
• half year;
• 9 months;

The tax period in 6-NDFL is a year.

What presentation code should I specify?

Each of the reporting periods for submitting Form 6-NDFL has its own code, provided for in Appendix 1 to the Filling Out Procedure.

So, the period codes in 6-NDFL are as follows:

That is, the tax period code in 6-NDFL is 34.

Separate codes for reorganization and liquidation

For liquidated or reorganized organizations, separate codes for the periods for submitting Form 6-NDFL are provided. This was done because they will most likely have to submit Form 6-NDFL for a period that does not correspond to calendar quarters. Therefore, such organizations indicate the period for drawing up the Calculation as the time from the beginning of the year to the day the liquidation (reorganization) is completed.

Period code in 6-NDFL during reorganization and liquidation:

For example, if an organization created last year was liquidated or reorganized in November 2018, then the last period for which it needs to prepare a Calculation is the period from January 2018 to November 2018. Since November already falls in the 4th quarter, such an organization indicates the submission code in the 6-NDFL form as 90.

Reporting on this form is submitted to the territorial bodies of the Federal Tax Service according to a certain time schedule. The period of provision corresponding to the data, personal income tax code 6, is indicated on the title page. In order not to use corrections and rationally use working time, you should know the requirements for the preparation and transfer of relevant documentation.

6 Personal income tax, submission period, code: basic definitions

The provision code for 6 personal income tax is written on the title page in a special column located directly under the title of the document. This identifier is used for automated data processing, so not only the accuracy of the data is important, but also the form in which it is displayed:

• All codes consist of two digits, which corresponds to the number of symbolic places in this column. However, please remember that no blank cells are left when filling out this report. If data is missing, they are replaced with a dash sign “–”.
• If the manual filling method is used, black, violet, or blue ink is used. The inscription is created continuous, with good saturation, without distortion, allowing for double reading.
• Erasing, crossing out, or using corrective means is not allowed. If the 6 personal income tax submission code is written incorrectly, the document is drawn up again with the correct data.

The use of computer equipment and specialized software is more convenient. Many work operations are performed automatically, including the correct execution of documents.

The current norms of the 2015 Federal Tax Service order on the new reporting form No. ММВ-7-11/450@ dated October 14 approved reporting periods in form 6NDFL in 2016 and deadlines for providing data to the Federal Tax Service:

• first quarter – May 04, 2016;
• half year – August 1, 2016;
• nine months – October 31, 2016;
• year – April 01, 2017

When preparing the title page, the corresponding period of provision is indicated. Code 6 Personal income tax 2nd quarter is indicated by the combination “31”. The first reporting period is “21”, the third and fourth are “33” and “34”, respectively. Separate designations are intended for situations where reporting is submitted by organizations at the stage of reorganization or liquidation. They use the following list of codes:

• first quarter – 51;
• half-year – 52;
• nine months – 53;
• year - 90.

Working correctly with time periods

The above deadlines must be observed. If the tax agent did not submit the report in a timely manner, then even for less than a month of delay, the inspector may issue a fine of 1,000 rubles. to the organization. Even if there is a delay of 10 days, it is permissible to apply more severe sanctions, blocking the bank account until the corresponding obligations are fulfilled.

Read more about fines for late submission of 6 personal income taxes.

It is clear that exposing economic activity to such risks does not make sense. Reporting documentation must be created and submitted to the tax office on time. To prevent errors, you should take advantage of modern hardware and software.

Please note that you can make your own adjustments. If the error is identified independently, then quickly creating a new document with corrections will prevent a fine from being issued. On the other hand, it should be noted that the wording of the concept “error” is inaccurate. At his own discretion, the inspection officer of the Federal Migration Service has the right to make a decision if an insufficiently accurately recorded sign is detected. This is another argument in favor of automating the tax agent’s workplace.

The period for submitting 6 personal income tax must correspond to the data used to fill out the form. In the first section of the reporting part, cumulative summation and information for the corresponding months of the quarter are used. In the second, factual data is entered. If, for example, a transaction is not completed in June, then it is reflected in the 9-month report. To check the correctness of filling out these blocks of the document, control ratios are useful. These special formulas are used by inspectors. Detailed descriptions of the relevant methods are contained in letter No. BS-4-11/3852@ of the Federal Tax Service of the Russian Federation dated March 10. 2016

When completing documents using this form, use the information from this article. They will help minimize errors and simplify the reporting system of an organization or individual entrepreneur.

Report 6-NDFL is a form with which taxpayers report personal income tax. In it they must indicate information about the income of employees, calculated and withheld amounts of personal income tax for the reporting period. All employers are required to submit it every quarter.

Report form 6-NDFL

The form of the 6-NDFL report, the procedure for filling out and submitting it is determined by the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@. At the beginning of 2018, it was amended by order of the Federal Tax Service of Russia dated January 17, 2018 N ММВ-7-11/18@, which came into force on March 26, 2018.

A report that shows the calculation of personal income tax amounts is submitted quarterly in electronic format, if during the reporting quarter the organization made payments in favor of 25 people or more. If the organization reports for less than 25 people, then the form can be submitted on paper. The tax amount is filled in in rubles, and the income amount is filled in rubles and kopecks.

Deadlines for submitting 6-NDFL

Form 6-NDFL must be sent to the tax office no later than the last day of the month following the reporting quarter. The annual calculation is provided until April 1 of the following year (Article 230 of the Tax Code of the Russian Federation). For the 2nd quarter of 2019, you must report no later than July 31. More detailed timing can be seen in the table.

Fines for reporting

There is a fine for failure to comply with the deadlines for submitting the report. Each month of delay will cost 1000 rubles according to the norms of clause 1.2 of Article 126 of the Tax Code of the Russian Federation. An official responsible for failure to submit personal income tax reports on time may be fined from 300 to 500 rubles (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

If the information in the 6-NDFL report is found to be unreliable, the organization will be fined 500 rubles (Clause 1 of Article 126.1 of the Tax Code of the Russian Federation). Therefore, the chief accountant of each organization should know in detail how to fill out 6 personal income tax 2019.

Unlawful submission of the 6-NDFL report on paper carries a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

Form changes to consider in 2019

In 2018, the legal successors of reorganized companies were required to submit 6-NDFL, if the company itself did not do so before the end of the reorganization. In particular, the successor organization should:

• indicate your TIN and KPP at the top of the title page;
• use code “215” (for the largest taxpayers - “216”) in the details “at the location (accounting) (code)”;
• in the “tax agent” detail, indicate the name of the reorganized entity or its separate division;
• in the new detail “Form of reorganization (liquidation) (code)” indicate one of the values: 1 - transformation, 2 - merger, 3 - division, 5 - accession, 6 - division with simultaneous accession, 0 - liquidation;
• also indicate “TIN/KPP of the reorganized company.”

There have also been other changes to the way you fill out the form.

The largest taxpayers need to provide a checkpoint according to the certificate of registration with the tax office at the location of the legal entity, and not at the place of registration as the largest taxpayer.

Tax agent organizations that are not major taxpayers must indicate the value “214” instead of “212” in the details “at location (accounting) (code)”.

The title page must contain the full details of the document confirming the authority of the representative.

The electronic format of 6-NDFL is also adjusted taking into account the listed amendments.

Sample of filling out 6-NDFL: step-by-step instructions

Although the report has been in effect for four years, completion still raises questions among employers and accountants. In addition, a number of changes have been made to it that must be taken into account when filling out.

The document consists of the following sections:

1. Title page.
2. Section 1 (information is formed on an accrual basis).
3. Section 2 (information is reflected only for the specified quarter, without taking into account previous periods).

Below is an example of filling out 6-NDFL for the 2nd quarter of 2019 with step-by-step instructions.

Cover page of form 6-NDFL

Step 1. TIN and checkpoint

In the appropriate fields, indicate the TIN and KPP data of the organization submitting the report. If the report is submitted by a branch, then the branch checkpoint is indicated.

Step 2. Correction number

If 6-NDFL is submitted for the first time during the reporting period, then zeros are reflected in the “adjustment number” field.

An adjustment involves changes to the information provided to the Federal Tax Service. Clarification of the calculation for the corresponding reporting period is indicated by the adjustment number. For example: 001, 002, 003 and so on.

Step 3. Reporting by quarter (period number)

The period for providing 6-NDFL is the quarter for which the employer reports:

• 1st quarter - code 21;
• half-year - code 31;
• 9 months - code 33;
• year - code 34.

Codes for organizations providing information at the stage of reorganization (liquidation) are indicated in appendix. 1 Order.

Step 4. Tax period

The tax period is the calendar year for which the information is provided. The corresponding 4 digits are entered in the field.

Step 5. Tax service code (at place of registration)

The line indicates the code of the tax office where the reports will be submitted. This is a four-digit code in which:

• the first 2 digits are the region number;
• the second two digits are the inspection code itself (using the example of Federal Tax Service Inspectorate No. 9 of the Central District of St. Petersburg).

It is important to remember that reporting is sent to the inspectorate at the location of the organization or its separate division. Individual entrepreneurs submit this report to the tax office at their place of residence or place of business.

The code “By location (accounting)” helps determine which organization submits reports. The full list of codes is defined in the appendix. 2 to the Order.

The most common for organizations:

• by place of registration - 214;
• at the place of registration of a separate subdivision - 220;
• the largest taxpayers indicate 212.

Individual entrepreneurs also indicate special codes:

• at place of residence - code 120;
• at the place of activity - code 320.

Step 6. Taxpayer name

The short (if any) or full name of the company is printed in the “tax agent” field.

Step 7. OKTMO (municipal entity) code and taxpayer phone number

You must indicate the code of the municipality in whose territory the organization or branch is located and registered. Sometimes citizens are paid money (salaries and bonuses) by both the parent organization and its division. In this case, two forms with different OKTMO codes are filled out and submitted at once.

Section 1

Section 1 “Generalized Indicators” is formed on a cumulative basis from the beginning of the year and consists of information for each personal income tax rate, except for lines 060-090. The structure of section 1 provides information:

1. For each bet separately:

• tax rate percentage;
• amount of accrued income (the form may not include income that is completely exempt from personal income tax, or income that is less than the limit, depending on the type of income. For example, financial assistance in connection with the death of a close relative, financial assistance for the birth (adoption, establishment of guardianship rights) of a child up to 50 thousand rubles per child, etc.);
• amounts of tax deductions;
• personal income tax amounts (including from income in the form of dividends).

2. Generalized information on all bets (displayed once in the section for the first bet):

• number of individuals who received income;
• amounts of tax withheld;
• amounts of tax not withheld;
• personal income tax amounts returned by the tax agent.

Personal income tax rates in 2019 on the income of employees and persons performing work (providing services) under civil contracts: 13%, 15%, 30% and 35%. In 2019, rates did not change.

We will show you how to take into account personal income tax in report 6 personal income tax, using examples of filling out sections line by line.

Block 1. Data for each personal income tax rate

Step 1. Line 010. Tax rate

The example considers the widely used personal income tax rate of 13%. In field 010 the interest rate is indicated. In the case of tax calculation at different rates, for each rate the data will be generated that relates only to the specified personal income tax rate. The total values ​​of lines 060 to 090 are indicated once on the first page; on subsequent sheets, zeros are placed in these fields.

Step 2. Line 020. Accrued income

Line 020 (“amount of accrued income”) indicates all taxable income of employees, calculated on an accrual basis from the beginning of the year - those that were actually received during the year. Line 020 does not include income that is completely non-taxable with personal income tax and income transferred to employees that is less than the taxable limit, for example, financial assistance up to 4,000 rubles (on a general basis) or up to 50,000 rubles (for birth). The payment of dividends is reflected, among other things, in line 025.

In certain cases, material assistance is not completely subject to personal income tax (see clause 8, clause 8.3 and clause 8.4 of Article 217 of the Tax Code of the Russian Federation); for some types of material assistance, personal income tax is withheld from a portion. In Letter No. BS-4-11/13984@ dated 08/01/2016, the Federal Tax Service clarified that line 020 should not contain information about income not subject to personal income tax and specified in Art. 217 Tax Code of the Russian Federation. Thus, completely non-taxable financial assistance is not indicated on the form.

Step 3. Line 030. Tax deductions

If taxpayers were provided with tax deductions, their amount is reflected in field 030. Deductions are non-taxable amounts that reduce the base for calculating personal income tax. The Tax Code provides for the following tax deductions:

• standard (Article 218 of the Tax Code of the Russian Federation);
• social (Article 219 of the Tax Code of the Russian Federation);
• property (Article 220 of the Tax Code of the Russian Federation), etc.

Line 030 is filled in in total for all deduction codes (order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@) for which they were provided.

Step 4. Line 040. Calculated personal income tax

Line 040 (“calculated tax amount”) is calculated by multiplying line 010 (“tax rate”) and the corresponding income tax base (personal income tax base).

The tax base of income (at each rate) is determined as the difference between column 020 (“amount of accrued income”) and column 030 (“amount of tax deductions”).

Tax base of income (rate 13%) = 10,100,000.00 - 100,000.00 = 10,000,000.00 (personal income tax base 13%)

Line 040 (“calculated tax amount”) = 10,000,000 * 13% = 1,300,000 (personal income tax at a rate of 13%).

Tax on dividends is indicated in column 045 and is calculated in the same way.

Step 5. Line 050. Amount of advances

This field is filled in if the organization employs foreigners on a patent basis. In this case, line 050 (“amount of fixed advance payment”) reflects the amount of advances paid to foreigners. In other cases, there is no data to fill in line 050, and zero is indicated.

Block 2. Summary of Section 1

Step 6. Line 060. Number of people who have received income since the beginning of the year

The field indicates the total number of individuals to whom the organization made payments of taxable income in the reporting period.

Step 7. Line 070. Total amount of tax withheld at all rates

Line 040 is the calculated tax, i.e. the value of this line shows the amount of tax that must be transferred for the period (1st quarter, 1st half of the year, 9 months, year).

Line 070 - withheld tax, displays data on the transferred tax amounts only for the current period. This line should not include data for past or future payments.

You can check the data on page 040 using payment orders for the payment of personal income tax by comparing fields 106 (“TP” - payments of the current year) and 107 (“MS indicates the serial number of the month”) with the value of line 040.

For the 2nd quarter of 2019, as in other periods, the value of line 040 must correspond to the amounts calculated (calculated) and transferred to the budget for this period. Please note that not in this period, but specifically for it. Page 070 is checked in the same way as page 040, taking into account that all transfers (tax payment) must be made in the quarter (other period) for which we are reporting. That is, the information is compared according to the reporting period of personal income tax paid in the reporting period. You can check the correctness of the values ​​of lines 040 and 070 by determining the amount of payments for the last reporting month made in the month following the reporting month.

Line 070 (“withheld”) may not be the same as line 040 (“calculated”). This happens when some tax amounts were accrued earlier and withheld from employees later.

Step 8. Line 080. Tax not withheld

Column 080 includes personal income tax amounts that could not be withheld for any reason.

Step 9. Line 090. Tax refunded

Line 090 reflects the amount of tax that was withheld incorrectly and returned to the employee. If there were no such cases, put a zero.

Section 2

This section of the 6-NDFL report contains only information for the reporting quarter, and not for the period from the beginning of the year. It indicates the dates for payment of income to employees and the deadlines for transferring personal income tax, as well as the amounts that correspond to income and tax.

The dates of transfers to employees need to be arranged in chronological order.

Step 10. Date employees received income

Columns 100 reflect the day on which the employee received income, even if the transfer was on a payroll basis, for each quarter of the year. Information for one day must be summarized if their tax payment dates coincide. If payments to employees are made according to different types, which differ in the tax payment date, information on such income must be indicated separately.

Please note that the date and month that must be specified depend on the nature of the payments.

The date on which the employee receives income depends on the specific type of payment. Thus, a salary becomes a citizen’s income on the last working day of the month for which it is transferred. Therefore, it is permissible to indicate the last date in this line, for example, January 2019, although employees received their salaries for January only in February. But vacation pay and sick pay are recognized as citizens’ income on the day they are received. As for material assistance, when transferring in cash, the date of receipt of income is the day of payment (transfer to a bank account or withdrawal from the cash register). If financial assistance is in kind, then in line 100 you must indicate the date of transfer of income.

Step 11. Line 110. Day of tax withholding by the tax agent

Line 110 contains the date (day, month, year) of tax withholding.

Personal income tax can be withheld from wages, vacation pay, sick leave, financial assistance (from the taxable part), remuneration for work performed (services performed) and other payments in favor of the employee only on the day the income is transferred to the employee.

on line 110 - the date of tax withholding, which coincides with the date of payment of vacation pay;

on line 120 - the day the tax is paid, but not later than the last day of the month in which vacation pay was paid.

Step 13. Line 130. Income before tax

Field 130 indicates the amount received by the employee or employees (in the case of payment by list) on a certain date (filled in column 100 on the left) before the tax was withheld.

The date of the employee's income for the month must match the amount unless it includes completely non-taxable income. In such cases, explanations of the official position of the following departments can be provided:

• letter of the Federal Tax Service of Russia dated December 15, 2016 No. BS-4-11/24064@;
• letter of the Federal Tax Service of Russia dated 08/01/2016 No. BS-4-11/13984@ “Concerning calculations according to Form 6-NDFL.”

This rule also applies to the title page. Even in the longest line containing the name of the organization, all remaining spaces are filled with dashes.



Zero 6-NDFL

The obligation to submit a calculation in Form 6-NDFL to the tax authority at the place of registration arises if the taxpayer is recognized as a tax agent, that is, makes payments in favor of individuals. If employee income is not accrued or paid during the year, there is no need to submit a report. The Federal Tax Service informed about this in a letter dated March 23, 2016 No. BS-4-11/4901.

If during 2019 there was at least one payment in favor of an individual in the nature of wages, sick leave, financial assistance, remuneration for services rendered (work performed) as part of the execution of a civil contract, the report must be completed. Since the form is filled out on a cumulative basis, in the future, indicators from the first, second and third quarters will be saved in the future in a cumulative manner. So, in principle, there cannot be a zero 6-personal income tax; the report will still contain information on at least one payment.

If last year an organization was a tax agent, but this year for some reason stopped paying income to employees, you don’t have to submit anything to the tax authority. Although the company is not obliged to explain to the tax authorities what the loss of tax agent status is associated with, to reassure yourself, you can send a letter to the Federal Tax Service regarding the failure to provide 6-NDFL in any form.

Download form 6 personal income tax: Current form

6 Personal income tax, sample filling

Fill out form 6-NDFL online

You can fill out a declaration in online services on the websites of accounting software developers - My Business, Kontur, Nebo and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).