Installation

New in 6 personal income taxes for 9 months.

16.01.2024

Today we, dear readers, will figure out how to fill out 6-NDFL. This report form is one of the innovations of 2016. Although it was introduced three years ago, 2019 has already arrived, and there are still many questions about filling it out. We will start with the most standard examples of filling out form 6-NDFL.

Who submits 6-NDFL

Let me remind you that 6-NDFL is compiled by all employers (both individual entrepreneurs and legal entities) based on the results of each quarter on an accrual basis!

How to fill out 6-NDFL correctly

And it’s easier to fill out and submit declarations and other reporting forms through special service.

Well, now let’s proceed to the instructions for correctly filling out 6-NDFL. Below we will look at a few examples.

Important! In the article, form 6-NDFL is filled out using the example of the 1st quarter of 2019.

Filling out the title card

  • We indicate the TIN and checkpoint of the legal entity (for individual entrepreneurs only the TIN);
  • We enter the adjustment number (for the primary report we put “000”, if we are already submitting an adjustment report, then “001”, etc.);
  • We put the code for the period for which the report was compiled (available in the Appendices to the order approving the form) and the year: if we submit a report for the 1st quarter, then the period code will be “21”, and the year “2019”;
  • Next, we put the code of the tax authority (where we submit the report) and the code of the place of submission (a table with them is also in the Appendices to the Order): when the report is submitted at the place of registration of the legal entity, we put “212”, if at the place of residence of the individual entrepreneur – “120”;
  • We indicate the name of the legal entity or full name of the individual entrepreneur;
  • We put the code OKTMO;
  • We indicate the contact phone number, indicate the number of pages of the report and the number of sheets of attachments to it, if any;
  • In those lines that are not filled in due to lack of data, dashes must be inserted.

The lower parts of the title page are filled out as standard: the left part is for the person submitting the report to the tax authority, the right part is for the tax employee.

Sample of a completed title page of the 6-NDFL report

Important! If you have more than one OKTMO code, you will need to fill out several 6-NDFL reports: a separate report for each code.

When can this happen?

  • When wages to employees are paid by the parent organization and a separate division located in another territory, in this case, two separate reports are filled out, each submitted to its own tax office according to the OKTMO code entered;
  • When a part of an individual entrepreneur’s activity is transferred to UTII or a patent, accordingly, he is registered as a payer of these taxes in another tax office - here the individual entrepreneur must enter OKTMO in accordance with the place of business transferred to these special modes.

That's basically it, the title page is complete. As you can see, there is nothing complicated in filling it out. Now let's move on to the sections. And here we will immediately divide all the following actions into two examples: when you pay employees wages before the end of the month and when you pay them the next month.

What does this mean?

Let me explain right away with an example. Salaries must be paid to the employee at least 2 times a month: usually the advance is paid first, and then the rest of the salary.

How does this happen in reality?

An advance for the current month is often paid on the 15th-25th of that month, that is, for example, an employee receives an advance for October on October 16th. And an employee can receive a salary for October either in October, for example, on October 31 - the last day of the month, or maybe already in November - this is usually what happens, employers pay salaries for the past period until the 5-10th of the next month. Dates may vary; they are set by the employer in the Remuneration Regulations. Accordingly, we have two situations:

  1. When employees' salaries for the current month are paid in the same month;
  2. When employees' salaries for the current month are paid in the next month.

It is important to distinguish between these situations precisely at the junction of periods. For example, now you will need to submit a report on the results of the 1st quarter. Accordingly, for each of the situations indicated above, its indicators will be different.

Fill out sections 1 and 2: If we pay salaries in the same month

Let's show an approximate calculation using an example: Since the beginning of 2018, Pervy LLC has employed 5 people, the number of employees has not changed. Let’s say that each employee has a salary of 26,250 rubles, respectively, the amount of accrued income, and in our case, when filling out the Declaration for the 1st quarter of 2019, we will display in the report the accrued income for the period December 2018 - February 2019, amounted to 26,250 *5 = 131,250 rub. (this is December 2018) and 26,250 *5 * 2 months. = 262,500 (January-February 2019), will be equal to 393,750 rubles. No dividend income was accrued.

In January-February 2019, employees were provided with tax deductions for children in the total amount of 28 thousand rubles. For December 2018, standard deductions were not provided, since the total income of each employee exceeded 350 thousand rubles. It turns out that the calculated personal income tax for December 2018 was 131,250 * 13% = 17,063 rubles, and for January-February 2019 - (262,500–28,000) * 13% = 30,486 rubles.

How should this be included in the report? Open Section 1 and fill in line by line:

  • Page 010 – 13% (if there is accrued income subject to personal income tax at other rates, then the report will need to fill out several Sections 1 - each rate is entered on a separate sheet with continuous numbering);
  • Page 020 – set 393,750 rubles, i.e. the entire amount of employee income for December-February 2019;
  • Page 030 – we bet 28,000 rubles, i.e. the amount of deductions provided to employees;
  • Page 040 – set 47,549 rubles, i.e. the entire amount of personal income tax calculated based on the results of 9 months;
  • If, when filling out lines 025; 045; 050; 080; 090 there is no data, since dividends were not accrued, as in our case, then they are not filled with dashes, but 0 (see clause 1.8 of the Procedure for filling out the form, approved by Order of the Federal Tax Service of Russia No. ММВ-7-11-450 dated 14.05 .2015)
  • Page 070 – 47,549 rubles, i.e. the amount of tax withheld.

Lines 060 – 090 include the total amounts for all subsequent sections. Therefore, if you have several sheets when filling out, then this data is entered only on the first of them. On the remaining sheets, lines 060-090 are marked with dashes.

Important! If you pay wages for the current month during the same month, then ideally you will have the equality: line 040 = line 070. That is, how much personal income tax you calculated on employee income, so much you withheld. If part of the personal income tax amount is not withheld for any reason, it is shown in line 080. In this case, the equality will be as follows: line 040 = line 070 + line 080.

In Section 2 you now need to reflect the amounts by date. Please note that the following dates should be taken into account when paying salaries:

  • The date of receipt of income (for the purposes of calculating personal income tax) is considered to be the last day of the month for which this salary is accrued, for example, January 31.
  • The date of personal income tax withholding is considered to be the date of actual payment of money, which in our example is February 5.
  • The date of payment of personal income tax to the budget is considered to be the day following the day of payment of money. In our example it will be February 6th.

Now we fill out each block of Section 2. In subsequent tax periods, the data is entered on an accrual basis.

  • Page 100 – 12.2018;
  • Page 110 – 01.2019; (payment date has been shifted due to New Year holidays)
  • Page 140 – 17,063 rubles (the amount of personal income tax withheld for the month);
  • Page 120 – 01.2019.

As a result, after you fill out Section 2, the sum of lines 130 for all months should be equal to line 020, and the sum of lines 140 for all months should be equal to line 070.

Sample of filling out the second page of 6-NDFL with sections 1 and 2

Fill out sections 1 and 2: If we pay wages next month

The example remains the same in principle: 5 employees, each salary is 26,250 rubles, the total income for 9 months is 1,181,250 rubles. No dividend income was accrued. Salaries for the current month are issued on the 10th of the next month, that is, employees will receive salaries for September on October 10.

Tax deductions provided to employees for the period since the beginning of the year amounted to the same 36 thousand rubles. The amount of calculated personal income tax is: (1,181,250 – 36,000) * 13% = 148,881 rubles, including 17,063 rubles – personal income tax on September salary.

What do we put in the report? Open Section 1 and fill in line by line:

  • Page 010 – 13% (if there was income taxed at other rates, then fill out the section several times);
  • Page 020 – we put the same 1,181,250 rubles of total income;
  • Page 030 – we set the same 36,000 rubles of deductions;
  • Page 040 – we put 148,881 rubles, i.e. the entire amount of personal income tax calculated based on the results of 9 months;
  • The remaining lines are dashes, since income in the form of dividends was not accrued.

Now let’s move on to the final part of Section 1. Here you need to enter:

  • Page 060 – 5 people, since the company has 5 employees;
  • Page 070 – 131,818 rubles (148,881 rubles – 17,063 rubles), i.e. Personal income tax here is entered without taking into account the salary tax for September: we did not withhold it, since the salary has not yet been paid.

Important! In this case, line 070 will be less than line 040, since tax has not yet been withheld from the salary for September. There is also no need to put the remaining amount (RUB 17,063) in line 080. The report is drawn up as of the last day of the period, and since wages have not been paid as of this day, there is no obligation to withhold tax.

The completed Section 1 for this situation will look like this:

In Section 2 you now need to reflect the amounts by date. Dates here will be counted differently.

  • The date of receipt of income for the purposes of calculating personal income tax will also be considered the last day of the working month. In September it is the 30th.
  • The date of personal income tax withholding is the date of actual payment of money. In order for employees to receive their salaries on October 10, they must be transferred to the bank a day earlier. It turns out that the date of personal income tax withholding is October 9.
  • The date of payment of personal income tax to the budget is the date following the day of payment of money. In our example it will be October 10th.

Next, we fill out each block of Section 2 from the beginning of the year, that is, we list the amounts for each month. But we will not show salary data for September here; they will already appear in the report for the year, since salaries will be paid only in October. In the annual report, data for September will need to be filled out as follows:

  • Page 100 – 09.2017;
  • Page 130 – 131,250 rubles (employees’ salary per month);
  • Page 110 – 10.2017;
  • Page 140 – 17,063 rubles (the amount of personal income tax withheld for the month, taking into account standard deductions received by employees);
  • Page 120 – 10.2017.

Now you know how to fill out 6-NDFL. If you have questions, ask in the comments!

A complete guide to filling out 6 personal income taxes for the 3rd quarter (9 months) of 2016.

In 2016, employers represented by management and chief accountants (and other tax agents - individuals and legal entities paying income to citizens) received additional concern - submitting new reports for all employers 6-NDFL. It is a collection of generalized data on employee income for a particular period and the income tax withheld from these amounts. Reporting is quarterly, that is, tax agents report every 3 months. The report must be submitted in electronic format, although if the company employs less than 25 people, it is still possible to choose a paper version.

The specifics of filling out 6-NDFL for the 4th quarter of 2016 can be found on the page “6-NDFL for the 4th quarter: form and example of filling out”.

Deadlines for submitting 6 personal income taxes

It is important that these reports are submitted on an accrual basis 4 times a year in stages - 1st quarter, half year, 9 months, year. According to the law, the quarterly calculation of 6-NDFL must be sent to the inspectorate no later than the last day of the month following the reporting quarter. And the annual calculation is provided until April 1 of the next year (Article 230 of the Tax Code of the Russian Federation).

Fines for failure to submit 6 personal income tax reports

There is a fine for late submission of the report. Every month a report is late costs 1000 rubles. Therefore, when reporting on 6 personal income taxes since 2016, it is better to try to comply with the deadlines.

Instructions for filling out Form 6 Personal Income Tax

Since the form was introduced recently, filling it out raises a number of questions for employers and accountants. Let's figure out step by step how to fill out the reporting form.

The document consists of a title page and a second page containing 2 sections. If there are not enough lines for reporting, then it is permissible to number additional sheets. Most often, there are not enough lines to fill out the second section, located on the same page as the first. If this happens, then there is no need to duplicate the content of the first section.

Cover page of form 6 personal income tax

Step 1 - TIN and checkpoint

In the upper fields of the title page the INN and KPP of the company submitting the report are indicated. If the report is submitted by a branch of the company, then the checkpoint of the branch is indicated.

Step 2 - Correction number

The adjustment involves options for filling out submitted reports. If errors or inaccuracies are later discovered in the report data, they can be corrected by sending an updated version of the report. So, if the calculation of 6 personal income tax is submitted for the first time, then zeros are entered in the “adjustment number” field. As the calculation is refined (if necessary), numbers 001, 002, 003 and so on are entered.

Step 3 - Reporting by quarter (period number)

Previously, when submitting a personal income tax report, the year was not divided into reporting periods, therefore the Tax Code of the Russian Federation does not contain the concept of “reporting period” in relation to this particular tax. Now, the wording “submission period” has been added to the reporting form for 6-NDFL - that is, the time period for which the employer reports. So if:

  • the report is prepared for the 1st quarter, then code 21 is entered
  • for half a year - code 31
  • for 9 months - code 33
  • for the year - code 34.

Step 4 - Tax period


This period is the current calendar year - the corresponding 4 digits are entered in the field.

Step 5 - Tax service code at the place of registration


The line indicates the code of the tax office where the reporting is sent. This is a four-digit code, where the first 2 digits are the region number, and the second two are the inspection code itself (using the example of the 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 company or division. Individual entrepreneurs submit this report to the tax office at their place of residence.

Step 6 - code at the place of registration of the company

The code “By location (accounting)” helps determine which company submits reports. Such codes are specified in Appendix No. 2 to the Procedure for filling out 6-NDFL.

If the report is provided:

  • at the place of registration of the Russian company, you need to enter 212
  • at the place of registration of the department (branch) - 220
  • The largest taxpayers enter code 213.

Individual entrepreneurs also have separate codes:

  • Individual entrepreneur on the general or simplified tax system - code 120
  • Individual entrepreneur on the patent system or UTII - code 320

Step 7 - Title

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

Step 6 - OKTMO (municipal entity) code

It is necessary to enter the code of the municipality in whose territory the enterprise or its branch is located and registered (if the report is submitted for a branch). Using the example, the code of the municipal district No. 78 of St. Petersburg, to which the Russian Federal Tax Service inspection No. 9 belongs. Sometimes citizens are paid money (salaries and bonuses) by both the parent company and its division. In this case, two calculations with different OKTMO codes are filled out and submitted to the inspectorate at once.

Section 1

The title page is designed. You can go to a sample of filling out section 1 of form 6 of personal income tax.

The first section of the reporting consists of 2 blocks.

The first block includes summarized data for each tax rate used by the enterprise. One organization can charge personal income tax at several rates - 13%, 15%, 30% or 35%. The basic rate in Russia is 13 percent. Higher rates (15 and 30%) apply to citizens who are not residents of Russia. A 35% rate applies to winnings from sweepstakes, competitions or promotions. If the company uses only the main rate, then the first block of the 1st section is filled out once.

The second block summarizes the results for all personal income tax interest rates if the company applies several.

Block 1 - generalized data for each tax rate separately

Step 1 - Line 010. Tax rate

In field 010 the rate value is entered as a percentage. If necessary (if several different rates are applied), you can number and add sheets. There is no need to duplicate the total data (lines 060 to 090) - the total on the first page is enough; on the following sheets, zeros are placed in these fields.

Step 2 - Line 020. Accrued income

This field sums up all the income of the organization’s employees, calculated incrementally from the beginning of the year. If dividends were paid to anyone, their amount is entered in a separate column 025.

Step 3 - Line 030. Tax deductions

If citizens have been provided with tax deductions since the beginning of the year, then their amount must be recorded in the field with number 030. Deductions are tax-free amounts that allow you to reduce the overall financial base when it is withheld. Deductions are available to employees with children (a certain amount for each child). Employees also have the right to apply for social and property tax deductions.

Step 4 - Line 040. Full calculated personal income tax

Line 040 shows the full tax calculated from the total income of an individual in rubles without kopecks. The calculation is made as follows: column 040 minus column 030 multiplied by column 010. That is, subtract the amount of tax deductions from the total amount of income and multiply by the tax rate. Example: (2,550,000 - 14,000) * 13 = 329,680. Thus, the amount of personal income tax calculated as an example is equal to 329,680 rubles.

Tax on dividends is calculated separately and recorded in column 045: income in column No. 025 is multiplied by the tax rate in column 010. In our example, this is: 45,500 * 13 = 5,915 rubles.

Step 5 - Line 050. Amount of advances in rubles


This field is filled in only if the company employs foreigners on a patent basis. Then line 050 records the amount of advances in rubles paid to foreigners. In other cases, enter zero.

Block 2 - final indicators 6 personal income tax

Step 6 - Line 060. Number of people who received income during the reporting period

The field indicates the total number of individuals to whom the organization accrued payments for the period. If an employee quit during the reporting year and returned to the company again, then there is no need to change the data in the line.

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

The amount of withheld tax, which should appear in field number 070, in fact does not necessarily coincide with the number in line 040 (the amount of calculated tax). This usually occurs due to the fact that some tax amounts were calculated earlier and withheld from employees later.

Step 8 - Line 080. Unwithheld tax

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

Step 9 - Line 090. Tax refunded

Line 090 records the amount of tax that was withheld incorrectly and returned back to the employee. If no such incidents occurred, a zero is entered.

Section 2

This part of the 6 personal income tax report contains only information for the last quarter, and not for the entire period since the beginning of the year. In the second section of the sample form, we listed the dates of payment of income to employees and their monetary amounts. It is necessary to arrange the specified dates in chronological order.

Step 10 - Line N 100. Date of receipt of income by employees

Column 100 includes the day on which the company’s employees received income. 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 day of the month for which it is paid. Therefore, it is permissible to indicate in this line the last day of December 2015, if employees received their salaries for December only in January. But vacation pay and sick pay are recognized as citizens’ income on the day they are received.

Step 11 - Line N 110. Day of tax withholding by the company

Column 110 must contain the number (day, month, year) of direct tax withholding by the organization. Personal income tax must be withheld from your salary directly on the day it is paid. So, if the salary for December is paid on January 11, then the tax from it is also withheld on January 11. Personal income tax on vacation and sick pay is also withheld by the company on the day they are paid.

Step 12 - Line N 120. Date of transfer of tax to the budget

Column 120 is a field containing the date of deduction of the tax amount to the budget in accordance with the law. Personal income tax from the salary must be included in the budget no later than the next day after its payment. But the tax on vacation and sick leave paid to employees cannot be paid to the treasury immediately - the main thing is to do it before the end of the month in which they were issued to employees (Article 226 of the Tax Code of the Russian Federation).

Step 13 - Line N 130. Income in rubles without tax deduction

Field 130 indicates the amount of money actually received by employees on a certain date (filled in column 100 on the left), without deducting tax.

Step 14 - Line N 140. Personal income tax that must be withheld from the amount

Column 140 should contain the amount of personal income tax withheld upon payment of income to employees as of the date recorded in column 110 (regardless of the transfer to the budget). It is acceptable to add numbered sheets if there is not enough page to list all income for the quarter by date.

Important note!

When filling out the reporting form, you must ensure that all the cells in it are filled out. Dashes are placed in empty cells as follows:

This rule must also be observed on the title page. Even in the longest line containing the name of the organization, all remaining spaces are filled with dashes.

Download form 6 personal income tax for the 3rd quarter of 2016

Instructions for filling out 6-NDFL for the 3rd quarter of 2016: what to include in the calculation

6-NDFL includes a title page and two sections.

In section 1“Generalized indicators” of the calculation indicate:

Section 1 is filled out with a cumulative total from the beginning of the year.

In section 2“Dates and amounts of income actually received and withheld personal income tax” information is shown only for the reporting period:

If the company paid employees on the same day amounts from which tax is transferred at different times, in section 2, for each payment, fill out its own blocks of lines 100-140 (letter of the Federal Tax Service dated March 24, 2016 No. BS-4-11/5106).

According to the general rule, the company transfers personal income tax on employee income to the budget no later than the next day after payment (Article 226 of the Tax Code of the Russian Federation). An exception is made for sick leave and vacation pay. The tax from them is transferred until the end of the month in which the amounts were paid to the employees. If the deadline falls on a weekend, indicate in 6-NDFL (line 120) the nearest working day.

In Section 2, reflect the income that an individual received from you during the quarter in chronological order. You may have several sections 1 with different personal income tax rates. But there is no need to break down Section 2 by income depending on the rate.

Instructions for filling out 6-NDFL for the 3rd quarter of 2016: how to show carryover payments

Salaries for the last month of the reporting period are often paid in the next period. For example, salary for September in October. In calculating 6-personal income tax for the 3rd quarter, reflect:

  • on line 020 - income accrued for the entire period, including salary for June
  • on line 040 - calculated tax

Section 2 of the 6-NDFL calculation for the 3rd quarter will not include the September salary. It will be included in the annual calculation (letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4900). Likewise, include the June salary, which you did not show in 6-NDFL for the six months, in the calculation for the 3rd quarter (9 months). Here's a sample:

Instructions for filling out 6-NDFL for the 3rd quarter of 2016: is it necessary to reflect the advance

Income tax is not withheld from the advance payment, because the amount of the salary cannot be determined before the end of the month - letter of the Ministry of Finance of Russia dated November 12, 2014 No. 03-04-06/57154. Show this advance in section 2 along with your salary. There is no need to reflect it separately. But if the company pays an advance at the end of the month, personal income tax is withheld from it (determination of the Supreme Court of the Russian Federation of May 11, 2016 No. 309-KG16-1804). Include such payment in section 2 of form 6-NDFL on separate lines 100-140.

Filling out the 6-NDFL declaration in 2016: step-by-step instructions

Here are brief instructions for filling out 6-NDFL for 9 months.

  1. Fill out the calculation cover page
  2. Enter in section 1 generalized indicators for all payments, personal income tax and employees for January-September
  3. Record payments in chronological order in section 2. First, the amounts that were given to employees in July, then in August, then in September. The carryover salary for June will also be included in the calculation for 9 months

6 Personal income tax line 070

Let's talk about how to indicate personal income tax withheld for 9 months of 2016 in form 6-NDFL (line 070). Can the withheld personal income tax not coincide with the calculated one? If yes, then in what cases would it not be an error?

6-NDFL line 070: what information to provide

According to clause 3.3 of the Procedure approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450, line 070 reflects the amount of withheld personal income tax.

6-NDFL line 070: September salary issued in October

Calculated and withheld personal income tax do not match (lines 040 and 070, respectively); if the date of occurrence of income has arrived, personal income tax is determined, but not withheld, since the income has not yet been paid.

In particular, for salaries, the date of receipt of income is the last day of the month. And the accrued personal income tax can be calculated. But personal income tax can only be withheld when the employee’s salary is paid. At this moment, the data for 6-NDFL line 070 will appear.

Another example. In 6-NDFL, for 9 months you must show the September salary issued in October, and the tax on it. Section 1 will contain information about accrued income (line 020) and personal income tax (line 040). In this case, the withheld tax does not fall into 6-NDFL line 070. It is also not shown as unwithheld in line 080. This payment also does not need to be reflected in the second section (letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/ 4900, dated February 25, 2016 No. BS-4-11/3058, dated May 16, 2016 No. BS-4-11/8609). After all, these incomes relate to October - that is, the fourth quarter.

Due to carryover wages, the amounts of calculated and withheld tax in section 1 will be different. But this is not a mistake (letter of the Federal Tax Service of Russia dated March 15, 2016 No. BS-4-11/4222).

If salaries were transferred to employees in September and tax was withheld on the same day, then write these amounts in calculations for 9 months, even if the tax payment deadline falls in September. For example, salaries were issued on September 30. The tax was withheld on the same day. But the deadline for paying personal income tax is October 3 (October 1 is Saturday). Still show this payment in the calculation of 6-personal income tax for 9 months.

6 Personal income tax line 070 December includes or not

December salaries issued in January are reflected only in section 2 of form 6-NDFL for the first quarter, since personal income tax was withheld in January. A similar conclusion is found in the letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11/3058.

Example

WITH Salary information is presented in the table:

Period Salary amount Personal income tax Payment date
December 100 000 13 000 11.01.2016
January 200 000 26 000 01.02.2016
February 200 000 26 000 01.03.2016
March 300 000 39 000 01.04.2016
April 300 000 39 000 04.05.2016
May 300 000 39 000 01.06.2016
June 300 000 39 000 01.07.2016
July 300 000 39 000 01.08.2016
August 300 000 39 000 01.09.2016
September 300 000 39 000 30.09.2016

Section 1 of form 6-NDFL for 9 months of 2016 is filled out as follows.


Personal income tax from wages for September is reflected in line 070 of section 1, since it was withheld in September.

Many questions arise regarding filling out line 080 6-NDFL. We will provide a sample form and tell you when line 080 is filled out in 6-NDFL for the 3rd quarter of 2016.

Line 080 of form 6-NDFL for the 3rd quarter of 2016

Line 080 of Section 1 of the 6-NDFL calculation reflects the tax that the company was supposed to withhold, but was unable to do so by the end of the year. For example, it is impossible to withhold personal income tax from the value of a gift given to a person who does not work for the company and does not receive payments from it.

Do not show tax on carryover wages as unwithheld in line 080. This is an error - letter from the Federal Tax Service dated May 24, 2016 No. BS-4-11/9194. The data is presented on a cumulative basis from the beginning of the year. This is stated in paragraph 3.3 of the Filling Procedure, approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/430.

In August 2016, the company issued a loan to the director without interest. Since the beginning of the year, the director has been on leave at his own expense. The company will not be able to withhold personal income tax on profits until the end of the year. The amount of material benefit is 10,000 rubles. Personal income tax from it is 3500 rubles. The accountant will reflect the income tax and personal income tax on it in lines 020, 040 and 080. The company filled out 6-personal income tax for the third quarter of 2016 as in the example below.

Line 080 of form 6-NDFL for the 3rd quarter of 2016 (filling example)

The company reflected the financial benefit in lines 100–140 of section 2.

How to check the correctness of filling in line 080 in 6-NDFL

At the end of the year, the value on line 080 is equal to the sum of the lines “Tax amount not withheld by the tax agent” of 2-NDFL certificates with attribute 1, submitted by the tax agent for all individuals. Such data are recorded in the control ratios given in the letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852.

6 Personal income tax (filling in line 100, 110, 120)

In 2016, the chapter of the Tax Code on personal income tax changed. Therefore, you need to carefully indicate the data in section 2 of the new calculation 6 of personal income tax. Filling out lines 100, 110, 120 of section 2.

Calculation of accrued and withheld personal income tax is provided by organizations that paid income to employees and individual contractors (Clause 2 of Article 230 of the Tax Code of the Russian Federation). If the company did not pay income, the zero 6-personal income tax may not be submitted.

Reporting is prepared on form No. 6-NDFL. It, as well as the procedure for filling out and the electronic format, was approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450.

The calculation consists of a title page and two sections. In the first - generalized information about income and personal income tax, in the second this information is disclosed by the dates when income was generated, tax must be withheld and transferred.

The procedure for filling out 6-NDFL in 2016 is described in detail in the article of the same name. Let's dwell on the most difficult lines of section 2. To fill them out correctly, you need to clearly understand the rules of Chapter 23 of the Tax Code of the Russian Federation, especially those updated in 2016.

6 Personal income tax (filling out line 100 110 120) for salary

According to line 100 of section 2 - the date when the income is considered received. For salary, this is the last day of the month for which it is accrued (in case of dismissal, it is the last working day). This is stated in paragraph 2 of Article 223 of the Tax Code of the Russian Federation.

According to line 110 of section 2 - the date when personal income tax must be withheld. Here are the rules. From a salary issued from a cash register or transferred to a bank account, personal income tax must be withheld on the same day (paragraph 1, paragraph 4, article 226 of the Tax Code of the Russian Federation).

If the salary is in kind, the tax must be withheld when the employee receives any cash income (paragraph 2, paragraph 4, article 226 of the Tax Code of the Russian Federation).

According to line 120 of section 2 - the date when the withheld personal income tax must be transferred to the budget (according to the rules of tax legislation). In 2016, personal income tax on wages must be transferred no later than the day following the day of payment (clause 6 of Art.

226 of the Tax Code of the Russian Federation). This applies to both deposited salaries and those issued late. In all cases when the payment deadline falls on a weekend, it is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Example 1

Zarya LLC employs one employee - I.I. Ivanov. In the third quarter of 2016, Ivanov’s income was as follows (see table below):

Salary data in the third quarter of 2016

Income date Amount of income Personal income tax
for June: 5 850
- prepaid expense; 20.06.2016 22 500
- salary 05.07.2016 22 500
for July: 5 850
- prepaid expense; 20.07.2016 22 500
- salary 05.08.2016 22 500
for August: 5 850
- prepaid expense; 19.08.2016 22 500
- salary 05.09.2016 22 500
for September 5 850
- prepaid expense; 20.09.2016 22 500
- salary 05.10.2016 22 500

In the calculation of 6 personal income tax, filling out lines 100, 110, 120 should be the same as in the sample

Please note that the accountant reflected the salary for the first half of the month (advance) and the salary for the second half of the month together.


The September salary issued before the end of September must be reflected in section 2 of form 6-NDFL for 9 months, even if the personal income tax payment deadline falls in October (for example, the salary deadline is September 30, and the personal income tax payment deadline is October 3). Another thing is the salary for September, issued in October. Such amounts do not need to be shown in section 2 of form 6-NDFL for 9 months (letters of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4900, dated February 25, 2016 No. BS-4-11/3058). After all, these incomes already relate to the fourth quarter.

6 Personal income tax (fill in line 100 110 120) for sick leave and vacation pay

For sick leave and vacation pay, the date of receipt of income and the date of tax withholding coincide - this is the day of payment (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). But the deadline for paying personal income tax is special. Since 2016, personal income tax on vacation pay and sick pay, including benefits for caring for sick family members, must be transferred no later than the month in which they were issued to the employee.

Please note: if the company pays compensation to a resigning employee for unused vacation, personal income tax must be transferred no later than the next day. Such payments must always be shown separately in section 2.

Example 2

Let's change the conditions of example 1.

In the third quarter of 2016, Ivanov’s income was as follows (see table below):

Salary data for the third quarter of 2016

Income date Amount of income Personal income tax
Sick leave 04.08.2016 7 500 975
Vacation pay 10.08.2016 8 000 1 040
Compensation for unused vacation 25.08.2016 15 000 1 950

In calculation 6 of personal income tax, filling out lines 100, 110, 120 should be the same as in sample 2.

6 Personal income tax (fill in line 100 110 120) according to financial benefit

Income in the form of material benefits from savings on interest since 2016 arises on the last day of each month throughout the entire period for which the loan was issued (subclause 7, clause 1, article 223 of the Tax Code of the Russian Federation).

If the loan was taken by a company employee, personal income tax is withheld from any cash income (for example, from the next salary). Indicate this day as the withholding date (paragraph 2, paragraph 4, article 226 of the Tax Code of the Russian Federation). The deadline for payment of personal income tax is no later than the next day (clause 6 of Article 226 of the Tax Code of the Russian Federation).

If the loan was not received by an employee, in section 2 you need to indicate the date of income (line 100), as well as the amount of income and personal income tax (lines 130 and 140).

Example 3

On August 31, 2016, Ivanov, who took out an interest-free loan from the company, received material benefits from savings on interest - 2,000 rubles. Salary for August - 15,000 rubles. On September 5, 2016, Ivanov received its second half, and the company withheld personal income tax:

  • with financial benefits - 700 rub. (RUB 2,000 × 35%)
  • from salary - 1950 rubles. (RUB 15,000 × 13%)

In calculation 6 of personal income tax, filling out lines 100, 110, 120 should be the same as in sample 3.


6-NDFL line 130: what information to provide

How is the amount of income actually received reflected in the calculation of 6 personal income tax (line 130)? Is it necessary to fill out section 2 in cases where the tax base is equal to deductions and personal income tax is zero?

Form 6-NDFL line 130: filling procedure

6-NDFL consists of a title page and two sections. In section 1 you need to indicate generalized data on income and withheld personal income tax. In section 2, income received and tax withheld must be posted by date.

The rules for filling out 6-NDFL are given in Appendix 2 to the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. They say that for the generalized amount of income actually received in 6-NDFL - line 130. Accrued income should be here. That is, the amount from which personal income tax has not yet been withheld. And the date as of which income on line 130 is considered received is reflected on line 100.

Filling out 6-NDFL (line 130), if the tax base is zero

Let’s say that the employee’s deductions reduce the tax base to zero. In this case, lines 100-140 of section 2 are still filled in. There are no exceptions for such situations.

The accrued salary must be reflected on line 020, deductions on line 030 of section 1.

For wages, the date of actual receipt of income is the last day of the month for which it was accrued. This is line 100 of section 2.

The personal income tax withholding date coincides with the day when the salary was issued or transferred to the employee’s account. This is the date on line 110 of section 2.

According to line 120 of section 2 - the deadline for paying the tax (the next day after the payment of wages). Even if nothing was withheld from the employee, line 120 is filled in.

On line 130 of section 2 - accrued salary, and on line 140 - personal income tax (in this case “0”)

Example

At LLC "Zarya" at 0.5 rates with a salary of 12,000 rubles. Ivanova works as an accountant. Ivanova’s salary for August 2016 was 6,000 rubles, the same amount as a deduction for a disabled child as a single parent. Salaries were issued on September 5, 2016.

In section 2 of form 6-NDFL, line 130 is filled in, as are lines 100-120.

Fragment of 6-NDFL calculation

6 Personal income tax line 140

The amount of personal income tax actually withheld in the calculation of 6 personal income tax - line 140 of section 2. What data should be indicated in general cases and when receiving income in kind?

Form 6-NDFL line 140: filling procedure

In the calculation of form 6-NDFL there are:

  • title page
  • Section 1 with generalized data on income and withheld personal income tax
  • section 2, in which you need to indicate, in terms of specific periods, when income is received, and personal income tax is withheld and must go to the budget

How 6-NDFL should be filled out is stated in Appendix 2 to the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. Clause 4.2 of these Rules states that in 6 personal income tax line 140 is intended for the generalized amount of personal income tax withheld as of the date on line 110 (“Date of tax withholding”).

Fragment of section 2 of form 6-NDFL (lines 100-140)

Filling out 6-NDFL (line 140), if tax was not withheld

Let's say a person received only income in kind. How to apply for 6-personal income tax in this case (line 140 is of particular interest)?

It's really simple. If income is paid in kind, it must be reflected in sections 1 and 2 as income on which tax is not withheld. After all, it is impossible to withhold tax on income in kind. Typically, in this case, tax is withheld from other cash payments. But if a person does not receive other income from the organization, then there is nothing to withhold tax from. In this case, reflect the payment in Form 6-NDFL as follows:

In section 1:

  • on line 020 – amount of income
  • on line 040 – the amount of calculated tax
  • on line 080 - the amount of tax that could not be withheld

In section 2:

  • on line 100 – date of payment of income
  • on line 110 – the date of withholding (coincides with the date of payment of income)
  • on line 120 – the next business day after the payment date
  • on line 130 – amount of income
  • on line 140 – 0 (since no tax was withheld)

Based on materials: ppt.ru, glavbukh.ru

By order of January 17, 2018 No. ММВ-7-11/18, the Federal Tax Service of the Russian Federation approved changes to form 6-NDFL. Read about when to use the new form, what amendments have been made to it, and how to fill out the updated calculation. Here you can download the new form 6-NDFL.

In what form should I report for 2017?

The new form 6-NDFL for 2018 was registered and published on January 25, 2018. When preparing the calculation of 6-NDFL for 2017, do I need to use the new form, or can I fill out the old form? The answer to this question is contained in the text of paragraph 2 of order No. ММВ-7-11/18: the new form can be used starting with reporting for 2017, but only 2 months after the publication of the order, that is, not earlier than 03/25/2018 G.

Those who report to the Federal Tax Service already now need to fill out the 6-NDFL calculation on the same form that was filled out for the 6-NDFL form for 9 months of 2017 (approved by order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/ 450). After March 25, 2018, only the new payment form will be accepted.

  • (RUB 4,000,000 – RUB 25,000) x 13% = RUB 516,750 (page 040)
  • 45,000 rub. x 13% = 5850 rub. (page 045)

If the tax agent employs foreigners under a patent, line 050 indicates the amount of fixed advances to reduce the tax.

The number of individuals who received income for the period (including dividends) should be indicated in line 060.

You can read about how to reflect withheld personal income tax on line 070 in this article:

  • In our case, we indicate the amount of deductions of 985,750 rubles.

Reflect the excess tax amount withheld and returned to the individual in line 090 (Article 231 of the Tax Code of the Russian Federation). And on line 080, you can only indicate tax not withheld by the agent from income in kind or financial benefits, due to the lack of cash payments from which this personal income tax can be withheld.

Section 2

This section reflects the amounts of income, withheld tax and dates of transactions not from the beginning of the year, but only for the last 3 months of the reporting period. A sample of the new form 6-NDFL is filled out for calculations for 2017, which means that section 2 reflects the indicators of the 4th quarter.

Line 100 - the date of actual receipt of income, which is reflected in line 130, determined in accordance with Art. 223 Tax Code of the Russian Federation. The amount of income on line 130 is indicated in full, without reduction for personal income tax (read more about filling out line 130).

In our case, we will indicate the dates of receipt of the salary - the last day of the month for which it was accrued (09/30/2017; 10/31/2017 and 11/30/2017), and we will also separately indicate the date of receipt of sick leave (12/08/2017).

Line 110 is the day the income tax is withheld from line 130. The amount of personal income tax withheld on this date is indicated on line 140.

In the example, the personal income tax withholding date for all income is the day they are paid.

On line 120, the tax agent indicates the deadline established for paying personal income tax to the budget: for sick leave and vacation pay - the last day of the month of payment, for other income - the next day after its payment to an individual (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Accordingly, we will indicate the deadline for paying tax on wages (10/11/2017; 11/13/2017, since the payment deadline coincides with weekends, and 12/11/2017 for the same reason), and on sick leave (01/09/2018, because The last day of December is a day off, and from January 1 to January 8 there are New Year holidays).

Calculation in form 6-NDFL for the calendar year is submitted no later than April 1 of the year following the reporting year. Therefore, based on the results of 2018, the report must be submitted no later than 04/01/2019 (paragraph 3, paragraph 2, article 230 of the Tax Code of the Russian Federation).

How to fill out form 6-NDFL

Let us remind you that the Calculation in form 6-NDFL (approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@) is filled out on an accrual basis.

The composition of the sections of form 6-NDFL has not changed:

  • Title page (Page 001);
  • Section 1 “Generalized indicators”;
  • Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

The amounts of personal income tax withheld in the 1st, 2nd or 3rd quarters will not be reflected in Section 2 of the Calculation for 2018. And this is despite the fact that form 6-NDFL is filled out with an accrual total. The amounts of withheld tax in the 1st, 2nd or 3rd quarters are given in Section 2 of the Calculations only for the 1st quarter, half a year and 9 months, respectively. In the Calculation for the year, these amounts will be included exclusively in the indicators of Section 1.

You can read about the basic requirements for filling out form 6-NDFL in.

6-NDFL for 2018: example of filling

At the same time, in section 1, the amounts of advance payment and salary for December, as well as calculated tax, are given, because the tax calculation dates fall in 2018. At the same time, line 070 “Amount of tax withheld” of Section 1 for 2018 will additionally reflect the salary tax withheld in 2018 for December 2017 in the amount of 71,329 rubles.

Consequently, between the indicators of lines 040 “Amount of calculated tax” and 070 “Amount of withheld tax” of Section 1 in the report for 2018, a difference is formed in the amount of 4,105 rubles (75,434 - 71,329), which was formed from:

Personal income tax withheld in 2018 from wages for December 2017 in the amount of 71,329 rubles;

Personal income tax calculated but not withheld as of December 31, 2018 in the amount of 75,434 rubles from the salary for December 2018.

To check the correctness of filling out form 6-NDFL, you can use.

We present an example of filling out a report on Form 6-NDFL for the nine months of 2017.

Accountants have begun work on preparing tax reporting. In particular, work is now underway to compile the 6-NDFL report. It would seem that this is not a very complicated report, but many questions arise: what amounts should be reflected, should only indicate data for the last quarter or for the year as a whole, should September’s salary be shown in it or not?

How to reflect vacation pay paid in September 2017 in the 6-NDFL report for 9 months of 2017?

I want to teach you not only how to fill out this report correctly, but I also want you to understand how to do it. The first thing you need to start working with is to understand the deadlines for paying personal income tax.. As paragraph 6 of Article 226 of the Tax Code of the Russian Federation tells us, tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day the income is paid to the taxpayer.

When paying a taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.

What does it mean? Let’s give a simple example: if an employer paid employees’ salaries for August on September 6, 2017, then personal income tax should be paid to the budget no later than September 7, 2017.

But if the employee was paid vacation pay, for example, on September 19, the employee received vacation pay from the company’s cash desk. In this case, the tax must be paid to the budget by September 30, 2017 inclusive. September 30 is a day off for us and therefore the deadline for paying personal income tax to the budget on the amount of vacation pay will be no later than October 2, 2017.

Let's now move on to the procedure for filling out the 6-NDFL report. This report is quarterly. In other words, the employer, when paying wages, is obliged to report on this form once every three months.

The report consists of two sections - No. 1 and No. 2. Section No. 1 indicates data on the entire salary on an accrual basis from the beginning of the year. And now in section No. 2 - data on paid income, which relates only to three months.

As the Federal Tax Service explains, the calculation in form 6-NDFL is filled out on the reporting date, respectively, on March 31, June 30, September 30, December 31 of the corresponding tax period.

Section 1 of the calculation in form 6-NDFL is filled out with an accrual total for the first quarter, half a year, nine months and a year. Section 2 of the calculation in Form 6-NDFL for the corresponding reporting period reflects those transactions that were carried out over the last three months of this reporting period.

To consider the filling procedure, let’s give an example of a company that employs 10 people; the total accrued salary for all nine months of 2017 was 2,178,000 rubles. The total amount of accrued personal income tax was 13% of 2,178,000 = 283,140 rubles.

The report for 9 months of 2017 will include the salary amount for June, July and August 2017. The salary for September 2017 will be included in the report for the year. Why? Because workers will actually receive their salaries only in October and, accordingly, the company will be obliged to pay personal income tax also in October 2017.

And here special attention must be paid to filling out section No. 1. Look at the figure below, which clearly shows that on line “040” we reflect the amount of accrued personal income tax.

How to fill out 6-NDFL for 9 months of 2017?

But below, line “070” indicates the actual amount of tax withheld from employees. These amounts will be different if the September salary is paid in October. The fact is that, in fact, we will be able to withhold taxes from employees for September salaries only in October, not earlier. And this difference is NOT reflected in line “080”.

Section No. 2 of the 6-NDFL report

Let's move on to filling out section No. 2 - in this section we will indicate line by line the amounts of paid salaries and withheld and transferred tax.

To make it clearer to look at the filling example, let’s imagine that the salary in the company for June amounted to 280,000 rubles, for July– 196,000 rubles, for August 250,000 rubles, in September one employee was paid vacation pay in the amount of 10,000 rubles.

In the figure you can see that the date of withholding tax differs from the date of transfer of personal income tax. This is due to the fact that payment deadlines are different (we discussed this above).

If, for example, an employee received vacation pay on September 11, 2017, then the employer is obliged to pay personal income tax to the budget no later than September 30. September 30 falls on a day off for us and therefore the deadline for paying personal income tax to the budget from the amount of vacation pay will be no later than October 2, 2017.

When the 30th fell on a day off in September - Vacation pay is not shown in 6-NDFL in the report for 9 months of 2017. Therefore, be careful!!!

As the tax service says (letter No. BS-4-11/20126@ dated October 24, 2016), section No. 2 of the calculation in Form 6-NDFL for the corresponding reporting period reflects those transactions that were carried out over the last three months of this reporting period. period. If a tax agent performs an operation in one reporting period and completes it in another reporting period, then this operation is reflected in the reporting period in which it was completed.


An example of filling out section No. 2 of form 6-NDFL for 9 months of 2017