In November, the Federal Tax Service of Russia issued letter No. ГД-4-11/22216@, which lists the main errors that tax authorities have to face when checking calculations of personal income tax amounts.
One of the common causes of errors when filling out 6-NDFL is that control ratios are not observed. For example, calculations in which:
Let's look at each error in more detail.
Why did this error occur? When filling out the form, the accountant did not check the control ratios of the calculation indicators using Form 6-NDFL and Form 2-NDFL.
What is broken? Tax Code of the Russian Federation, Article 226, Article 226.1, Article 230.
The amount of accrued income (line 020) at the corresponding rate (line 010) must correspond to the sum of the lines “Total amount of income” at the corresponding tax rate of 2-NDFL certificates of information on the income of individuals in form 2-NDFL with sign 1, presented for all taxpayers, and lines 020 at the corresponding tax rate (line 010) of appendices No. 2 to the DNP, submitted by organizations to the tax office. The ratio is applied to the calculation in Form 6-NDFL for the year. Letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852@ clause 3.1.
Why did this error occur?
What is broken? Tax Code of the Russian Federation: Article 226, Article 226.1, Article 230.
How to correctly fill out the calculation on Form 6-NDFL.
The amount of accrued income in the form of dividends (line 025) must correspond to the amount of income in the form of dividends (according to income code 1010) from 2-NDFL certificates with sign 1 and the amount of income in the form of dividends (according to income code 1010) from Appendix No. 2 to the DNP, submitted by the organization to the tax office. The ratio is applied to the calculation in Form 6-NDFL for the year. Letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852@, paragraph 3.2.
Why did this error occur? When filling out the form, the accountant did not check the control ratios of the calculation indicators in Form 6-NDFL. I did not check the data from forms 6-NDFL and 2-NDFL.
What is broken? Tax Code of the Russian Federation: Article 226, Article 226.1, Article 230
How to correctly fill out the calculation on Form 6-NDFL.
The amount of calculated tax (line 040) at the corresponding tax rate (line 010) must be equal to the sum of lines “Calculated tax amount” from 2-NDFL certificates with attribute 1 and lines 030 at the corresponding tax rate (line 010) from Appendix No. 2 to the DNP submitted by the organization to the tax office. The ratio is applied to the calculation in Form 6-NDFL for the year. Letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852@ clause 3.3.
Why did this error occur? When filling out the form, the accountant did not comply with the control ratios of the calculation indicators in Form 6-NDFL.
What is broken? Tax Code of the Russian Federation, paragraph 3 of Article 24, Articles 225, 226.
How to correctly fill out the calculation on Form 6-NDFL.
The amount of fixed advance payments on line 050 of Section 1 of the calculation in Form 6-NDFL should not exceed the amount of calculated tax for individuals. Letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852@, paragraph 1.4.
Why did this error occur?
To prevent this from happening, check the current legislation at any time, check yourself and your colleagues.
What is broken? Tax Code of the Russian Federation: paragraph 2 of article 230, article 217
How to correctly fill out the calculation on Form 6-NDFL.
In the calculation using Form 6-NDFL, there is no need to reflect income that is not subject to personal income tax. Letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984@, question No. 4.
Why did this error occur? The accountant did not know the explanations of the Federal Tax Service, or forgot about them and did not double-check himself.
What is broken? Tax Code of the Russian Federation, Article 223.
How to correctly fill out the calculation on Form 6-NDFL.
In line 070 of Section 1 of the calculation in Form 6-NDFL, the total amount of tax withheld by organizations is written on an accrual basis from the beginning of the tax period. Since the accounting department must withhold personal income tax from wages accrued for May but paid in April in April (directly upon payment of wages), line 070 of section 1 of the calculation in form 6-NDFL for the first quarter of 2017 does not need to be filled out. Reason: letter of the Federal Tax Service of Russia dated 08/01/2016 No. BS-4-11/13984@, question No. 6.
Why did this error occur? The accountant did not know the explanations of the Federal Tax Service, or forgot about them and did not double-check himself.
What is broken? Tax Code of the Russian Federation: subparagraph 1 of paragraph 1 of article 223.
How to correctly fill out the calculation on Form 6-NDFL.
The date of actual receipt of income by the employee, in the case of payment of sick leave, is considered the day of payment or the day of transfer of money to the employee’s bank account or, on his behalf, to the account of a third party. Income in the form of temporary disability benefits is reflected in the period in which it is paid. Letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984@, question No. 11.
Why did this error occur? The accountant did not know the explanations of the Federal Tax Service, or forgot about them and did not double-check himself.
What is broken? Tax Code of the Russian Federation: paragraph 5 of article 226 and paragraph 14 of article 226.1.
How to correctly fill out the calculation on Form 6-NDFL.
Line 080 of Section 1 of the calculation in Form 6-NDFL must reflect the total amount of tax not withheld by the organization from income received by employees in kind and in the form of material benefits, if there are no other payments in cash. If you reflect on line 080 the amount of tax withheld in the next reporting period, you need to submit an updated calculation in Form 6-NDFL for the corresponding period. Letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984@ (question No. 5).
Why did this error occur? The accountant did not know the explanations of the Federal Tax Service, or forgot about them and did not double-check himself. The accountant did not follow the Procedure for filling out the calculation in Form 6-NDFL.
What is broken? Tax Code of the Russian Federation: paragraph 5 of Article 226.
How to correctly fill out the calculation on Form 6-NDFL.
Line 080 of Section 1 of the calculation in Form 6-NDFL must reflect the total amount of tax not withheld by the organization from income received by employees in kind and in the form of material benefits, if there are no other payments in cash. Letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984@, question No. 5.
Why did this error occur? The accountant made a mistake when filling out the reports, did not take into account all the explanations of the Federal Tax Service or lost sight of them.
What is broken? Tax Code of the Russian Federation: Article 126, paragraph 2 of Article 230.
How to correctly fill out the calculation on Form 6-NDFL.
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 period. Letters of the Federal Tax Service of Russia dated 02.25.2016 No. BS-4-11/3058 and dated 07.21.2017 No. BS-4-11/14329@, question No. 3.
Why did this error occur?
To get rid of this error, take a break between the day you compose the form and submit your reports. After the break, you can easily replace this, in general, technical error.
What is broken?
How to correctly fill out the calculation on Form 6-NDFL.
In section 2 of the calculation in Form 6-NDFL for a certain reporting period, you need to reflect those transactions that were carried out over the last three months of this period. If you perform an operation in one reporting period and complete it in another period, reflect the operation in the period in which it is completed. The operation is considered completed in the reporting period in which the deadline for tax transfer occurs in accordance with paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Tax Code of the Russian Federation. Letters of the Federal Tax Service of Russia dated 02/25/2016 No. BS-4-11/3058 and dated 02/21/2017 No. BS-4-11/14329@, question No. 3.
Why did this error occur? The accountant did not know the explanations of the Federal Tax Service, or forgot about them and did not double-check himself.
What is broken? Tax Code of the Russian Federation: paragraph 6 of Article 226.
How to correctly fill out the calculation on Form 6-NDFL.
Line 120 of Section 2 of the calculation in Form 6-NDFL must be filled out taking into account the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Tax Code of the Russian Federation.
Why did this error occur? The accountant made a mistake when filling out the reports and did not carefully check the form.
What is broken?
How to correctly fill out the calculation on Form 6-NDFL.
Line 100 of section 2 of the calculation in form 6-NDFL must be filled out taking into account the provisions of Article 223 of the Tax Code of the Russian Federation. The date of actual receipt of income in the form of wages is the last day of the month for which the employee was accrued income.
Why did this error occur? The accountant made a mistake when filling out the reports.
What is broken? Tax Code of the Russian Federation: paragraph 2 of Article 223.
How to correctly fill out the calculation on Form 6-NDFL.
Line 100 of section 2 of the calculation in form 6-NDFL must be filled out taking into account the provisions of Article 223 of the Tax Code of the Russian Federation. The date of actual receipt of income in the form of a bonus based on the results of work for the year is defined as the day the income is paid, including the day the income is transferred to the employee’s bank accounts or, on his behalf, to the accounts of third parties. Letter of the Federal Tax Service of Russia dated October 6, 2017 No. GD-4-11/20217@.
L. Lartseva/expert of the magazine “Educational Institutions: Accounting and Taxation”
Despite the fact that the calculation of the amounts of personal income tax calculated and withheld by the tax agent (f. 6-NDFL) (hereinafter referred to as the calculation) has been going on for several years, filling it out still causes difficulties for many tax agents.
What errors are most often found in such a report and how to avoid them, we will consider in the article.
When filling out the calculation, you must be guided by the provisions of the Tax Code, the Procedure, as well as clarifications of the Federal Tax Service. In addition, the tax service has prepared a brief overview of violations in terms of filling out and submitting calculations (Letter No. GD-4-11/22216@ dated November 1, 2017).
Let us recall that in Sect. 1 of the calculation indicates the amounts of accrued income, calculated and withheld tax, generalized for all individuals, on an accrual basis from the beginning of the tax period at the corresponding tax rate. When filling out this section, tax agents make the following mistakes:
1) filling out section 1 not with an accrual total. This directly contradicts clause 3.1 of the Procedure;
2) inclusion in line 020 “Amount of accrued income” of income not subject to personal income tax. In accordance with clause 3.3 of the Procedure, this line should reflect the amount of accrued income generalized for all individuals on an accrual basis from the beginning of the tax period. At the same time, income not subject to personal income tax in accordance with Art. 217 of the Tax Code of the Russian Federation, are not reflected in the calculation (Letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11/13984@);
3) reflection in line 070 “Amount of tax withheld” of tax amounts that will be withheld only in the next reporting period. Such an error, as a rule, is made when indicating personal income tax on wages that were accrued in one reporting period and paid in another (for example, when paying wages for March in April). Taking into account the fact that tax is withheld from wages upon direct payment, in relation to the example given, the amount of tax should be indicated in the report for the half-year, and not in the report for the first quarter;
4) indication in line 080 “Amount of tax not withheld by the tax agent” of the tax, the obligation to withhold and transfer which has not yet occurred. In accordance with clause 3.3 of the Procedure, line 080 of the calculation indicates the total amount of tax not withheld by the tax agent, cumulatively from the beginning of the tax period in cases where the tax agent does not have the opportunity to withhold the calculated amount of tax.
According to the explanations provided by the Federal Tax Service in Letter No. BS-4-11/13984@ (question 5), this line reflects the total amount of tax not withheld by the tax agent from income received by individuals in kind and in the form of material benefits in the absence of other payments income in cash.
Thus, if the amount of tax withheld in the next reporting period (submission period) is reflected on line 080, the tax agent should submit an updated calculation for the corresponding period;
5) reflection in line 080 of the difference between accrued and withheld tax. Such filling out of this line is erroneous and will be recognized by the tax authorities as a violation of the procedure for filling out the calculation and non-compliance with the explanations of the Federal Tax Service.
According to clause 4.1 of the Procedure in section. 2 calculations indicate the dates of actual receipt by individuals of income and tax withholding, the timing of tax transfer and the amounts of income actually received and withheld tax generalized for all individuals.
The Federal Tax Service has repeatedly explained that in section. 2 calculations reflect only those transactions that were carried out during the last three months of the reporting period (letters dated July 21, 2017 No. BS-4-11/14329@, dated January 16, 2017 No. BS-4-11/499, dated May 22, 2017 No. BS -4-11/9569). For example, when filling out the calculation for 2017 in its section. 2 reflects transactions performed in October, November and December 2017.
Despite this, some tax agents continue to fill out section. 2 calculations on an accrual basis from the beginning of the year, which is a gross violation.
In accordance with clause 4.2 of the Procedure, when filling out section. 2 calculations, blocks from lines 100 - 140 are filled out separately for each tax payment deadline, including in cases where different types of income have the same date of actual receipt, but different tax payment deadlines. This is indicated in letters of the Federal Tax Service of the Russian Federation dated 03/18/2016 No. BS-4-11/4538@, dated 05/11/2016 No. BS-4-11/8312. For example, on May 31, 2017, wages for May and vacation pay for June were paid. Despite the fact that the date of actual receipt of the said income on the basis of Art. 223 of the Tax Code of the Russian Federation recognizes one day - 05/31/2017, data on it is included in section. 2 calculations in separate blocks due to the fact that the timing of tax transfers for these incomes is different:
– for vacation pay, the tax payment deadline falls on 05/31/2017;
– for wages – as of 06/01/2017.
The Federal Tax Service in Letter No. GD-4-11/22216@ (clause 19) also notes that failure to separate inter-account payments (salaries, holiday pay, sick leave, etc.) into separate groups is a violation of the procedure for filling out the calculation.
When filling out lines 100 – 140 for various types of income, the most common errors are incorrect indication of the date of actual receipt of income (line 100), the date of tax withholding (line 110) and the deadline for transferring tax (line 120). Next, we’ll look at how to correctly fill out such lines.
Payment of wages. In accordance with paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, when receiving income in the form of wages, the date of actual receipt of such income is recognized as the last day of the month for which income was accrued for work duties performed in accordance with the employment agreement (contract).
If the employment relationship is terminated before the end of the calendar month, the date of actual receipt of income in the form of wages is considered to be the last day of work for which the income was accrued.
According to the general rules established by paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment. These rules apply to all types of payments, with the exception of income received in kind and in the form of material benefits, for which specific tax withholding rules are established.
Based on clause 6 of Art. 226 of the Tax Code of the Russian Federation, from income in the form of wages, tax agents are required to transfer the amounts of calculated and withheld personal income tax no later than the day following the day of payment of such amounts.
When indicated in Sect. 2 when calculating the deadline for transferring tax, it is necessary to take into account the rules for postponing the deadlines defined in clause 7 of Art. 6.1 of the Tax Code of the Russian Federation: in cases where the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.
Salary for November 2017 in the amount of 100,000 rubles. paid on November 30, 2017. The personal income tax amount was 13,000 rubles.
In Sect. 2 calculations for 2017, these transactions will be reflected as follows:
– line 100 indicates November 30, 2017;
– on line 110 – November 30, 2017;
– on line 120 – 01.12.2017;
– on line 130 – 100,000;
– on line 140 – 13,000.
The date of actual receipt of income in the form of wages is recognized as the last day of the month for which the taxpayer is accrued income for the performance of labor duties in accordance with the employment agreement (contract), regardless of whether the specified date falls on a weekend or a non-working holiday (Letter of the Federal Tax Service of the Russian Federation dated May 16. 2016 No. BS-3-11/2169@).
Accrued income, as well as the tax calculated on it, are included in the calculation for the corresponding reporting period if the date of their actual receipt falls within this period. The amount of taxes withheld and transferred is included in the calculation only if the period for their withholding and transfer also does not extend beyond the reporting period (letters of the Federal Tax Service of the Russian Federation dated May 16, 2016 No. BS-3-11/2169@, dated February 12, 2016 No. BS -3-11/553@).
For example, wages for June 2017 were paid on 07/03/2017. In this case, in Sect. 2 calculations:
a) for the first half of 2017, line 130 reflects the amount of accrued wages, indicating on line 100 the date 06/30/2017;
b) for nine months of 2017 indicate:
– on line 110 – 07/03/2017;
– on line 120 – 07/04/2017;
– on line 140 – the amount of tax withheld.
Operations that began in one calendar year and completed in another calendar year are reflected in a similar manner.
Do not confuse the date of actual tax remittance and the deadline for its remittance. Therefore, even if you transferred the tax to the budget ahead of schedule, in line 120 of section. 2 of the calculation, it is necessary to indicate the exact date no later than which the tax amount must be transferred (Letter of the Federal Tax Service of the Russian Federation dated January 20, 2016 No. BS-4-11/546@).
Payment of vacation pay. In accordance with paragraphs. 1 clause 1 art. 223 of the Tax Code of the Russian Federation, the date of actual receipt of income in the form of vacation pay is defined as the day of payment of income, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties.
According to paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment, taking into account the specifics established by this paragraph.
When paying income to a taxpayer 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 (clause 6 of Article 226 of the Tax Code of the Russian Federation).
The employee of the institution goes on vacation from 06/01/2017. The amount of vacation pay for June 2017 (RUB 7,000) was paid to the employee on May 25, 2017. The amount of personal income tax calculated from vacation pay was 910 rubles.
In Sect. 2 calculations for the first half of 2017, this operation will be reflected as follows:
– line 100 indicates 05/25/2017;
– on line 110 – 05/25/2017;
– on line 120 – 05/31/2017;
– on line 130 – 7,000;
– on line 140 – 910.
The order of reflection in Sect. 2 calculation of operations for paid leave with subsequent dismissal is explained in Letter of the Federal Tax Service of the Russian Federation dated May 11, 2016 No. BS-3-11/2094@. Let’s assume that vacation payment was made on March 15, 2017. In this case, in Sect. 2 calculations for the first quarter of 2017, such an operation will be reflected as follows:
– line 100 indicates 03/15/2017;
– on line 110 – 03/15/2017;
– on line 120 – 03/31/2017;
Payment for services provided under a civil contract. The date of actual receipt of income in the form of remuneration for the provision of services under a civil law agreement is the day of payment of income, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties (clause 1, clause 1, article 223 of the Tax Code RF).
Tax agents are required to withhold the accrued amount of tax on the specified income upon their actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation). The amounts of calculated and withheld tax on the specified income must be transferred to tax agents no later than the day following the day the income is paid to the taxpayer.
It is worth noting that in the case when the certificate of completion of work (services rendered) is signed in one month, and the remuneration is paid in another month, the calculation is completed upon payment of such remuneration (Letter of the Federal Tax Service of the Russian Federation No. BS-4-11/14329@).
On 02/05/2017, a civil contract was concluded with an individual to carry out construction work. The acceptance certificate for works (services) under a civil contract was signed in March 2017, and the remuneration in the amount of 20,000 rubles. the individual was paid for the provision of services under this agreement in April 2017 (04/06/2017). The amount of calculated personal income tax was 2,600 rubles.
This operation is to be reflected in Section. 1 and 2 calculations for the first half of 2017. At the same time, in Sect. 2 you must specify:
– on line 100 – 04/06/2017;
– on line 110 – 04/06/2017;
– on line 120 – 04/07/2017;
– on line 130 – 20,000;
– on line 140 – 2,600.
Payment of sick leave. The date of actual receipt of income in the form of temporary disability benefits is the day of payment of income, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation).
Tax agents are required to withhold tax from benefits upon their actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation). At the same time, tax agents are required to transfer the calculated and withheld tax when paying the taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) no later than the last day of the month in which such payments were made (clause 6 of Article 226 of the Tax Code of the Russian Federation ).
The employee was on sick leave from June 5 to June 9, 2017. The benefit was paid on June 15, 2017 after the presentation of a certificate of temporary incapacity for work.
In Sect. 2 calculations of 6-NDFL, these transactions will be reflected as follows:
– on line 100 – 06/15/2017;
– on line 110 – 06/15/2017;
– on line 120 – 06/30/2017;
– on lines 130, 140 – the corresponding total indicators.
It is worth noting that the reflection of transactions on payment of sick leave in the calculation is reflected upon the fact of payment of benefits. If income in the form of temporary disability benefits is accrued in one reporting period and paid in another, such income, as well as the tax calculated on it, are reflected in section. 1 and 2 calculations in the period in which the benefit was paid (Letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11/13984@).
The temporary disability benefit accrued to the employee for June 2017 was transferred on July 5, 2017.
This operation is to be reflected in Section. 1, 2 calculations for nine months of 2017. At the same time, when filling out section. 2 calculations, the operation to pay benefits in July is reflected as follows:
– on line 100 – 07/05/2017;
– on line 110 – 07/05/2017;
– on line 120 – 07/31/2017;
– on lines 130, 140 – the corresponding total indicators.
Since the benefit was actually transferred in July, the grounds for reflecting this operation in lines 020 and 040 of section. 1 calculations for the first half of 2017 are missing. The presence of values in the specified lines will be considered an error (clause 9 of Letter No. GD-4-11/22216@).
Payment of bonuses. In order to reflect the amount of premiums in the calculation, it is necessary to correctly determine the date of actual payment. Here is what the Federal Tax Service explains about this:
1. The date of actual receipt of income in the form of bonuses, which are an integral part of wages and paid in accordance with the employment contract and the wage system adopted in the organization on the basis of the provisions of the Labor Code of the Russian Federation, is recognized as the last day of the month for which the taxpayer was accrued the specified income in accordance with employment agreement (contract). Such payments include bonuses for production results paid based on the results of the month (letters of the Federal Tax Service of the Russian Federation dated September 14, 2017 No. BS-4-11/18391, dated August 9, 2017 No. GD-4-11/15678@). For example, income in the form of a bonus for production results for February 2017, based on an order dated March 31, 2017, was paid to an employee on April 28, 2017, therefore, the date of actual receipt of this income is recognized as February 28, 2017. This operation is reflected in the calculation for the first quarter of 2017 on lines 020, 040, 060. On line 070, this operation is reflected in the calculation for the first half of 2017. At the same time, section 2 of the calculation for the first half of 2017 indicates:
– on line 100 – 02/28/2017;
– on line 110 – 04/28/2017;
– on line 120 – 05/02/2017 (taking into account the provisions of clause 7 of article 6.1 of the Tax Code of the Russian Federation);
– on lines 130, 140 – the corresponding total indicators.
2. In the case of accrual and payment of bonuses (annual, one-time) to employees of the organization, which are an integral part of remuneration, for example, a bonus based on the results of work for 2016, the order for payment of which is dated June 15, 2017, the date of actual receipt of income is determined as the day of payment income, including transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties (Letter of the Federal Tax Service of the Russian Federation dated October 6, 2017 No. GD-4-11/20217@).
3. The date of actual receipt of income in the form of other bonuses that are not related to wages in accordance with the Labor Code of the Russian Federation is defined as the day of payment of the specified income to the taxpayer, including transfer to the taxpayer’s bank account (Letter of the Federal Tax Service of the Russian Federation dated April 11, 2017 No. BS- 4-11/6836@). We are talking about bonuses paid for anniversaries and holidays.
In order to avoid errors when filling out calculations, tax agents need to take into account not only the provisions of the Tax Code of the Russian Federation and the Procedure, but also the explanations of the Federal Tax Service, conveyed in letters from the specified department. This material highlights some errors made in Section. 1 and 2 calculations are more common than others. In addition, the rules and features of determining the date of actual receipt of income and the deadline for transferring tax in relation to the most common types of income are considered: wages, vacation pay, bonuses, sick leave, etc.
Let us remind you that the correctness of filling out the calculation can be checked using the control ratios sent by Letter of the Federal Tax Service of the Russian Federation dated March 10, 2016 No. BS-4-11/3852@.
To avoid a fine, it is better to immediately find and correct all errors in 6-NDFL. We have shown examples of how to correct the shortcomings. There are also visual samples with recommendations at the end of the article.
6-NDFL only indicates income actually received
Some accounting programs filled out 6-NDFL with errors. In particular, they transferred to line 130 only the amount that the employees received.
To correct the error in 6-NDFL, in line 130 of Section 2, you need to record the income of employees with personal income tax. This is stated in the order of filling out the calculation (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@). But the company can withhold not only taxes from the employee, but also, for example, alimony. Therefore, inspectors believe that it is correct to write accrued income in line 130. Otherwise, the information may be distorted.
Example
The employee's salary is 100 thousand rubles. Tax - 13,000 rub. (RUB 100,000 × 13%). In addition, the company withholds 25 percent for alimony - 21,750 rubles. ((RUB 100,000 – RUB 13,000) × 25%). The employee received 65,250 rubles. (100,000 – 13,000 – 21,750). In line 130, write down 100 thousand rubles.
Salaries that are accrued but not paid are excluded from 6-NDFL
Another error in 6-NDFL - section 1 excludes wages that were accrued but not paid.
Example
The company issued salaries for December on January 12. In line 100, write down the date of income 12/31/2015, and in line 110 - the date of issue of money 01/12/2016, and in line 120 - the next working day 01/13/2016.
In line 080 6-NDFL the salary tax for March is indicated as unwithheld
Many who did not pay their salaries for March before submitting the calculation filled out line 080. It indicated the tax that was calculated, but not withheld, because they actually withheld personal income tax only in the 2nd quarter.
Line 080 6-NDFL does not need to be filled out. At the same time, inspectors believe that the updated 6-NDFL is not needed. The company will withhold tax when it pays employees and will reflect the amount in line 070 of the half-year calculation.
The amounts in lines 070 and 140 of 6-NDFL are the same
One of the common mistakes in 6-NDFL is adjusting the values of lines 070 and 140.
The lines almost never match. In line 070, the company fills in the tax withheld from the current year's income. And in line 140 - the one that was retained in the first quarter. If a company issued wages for December last year in January, then it records the tax withheld from it in line 140, and leaves line 070 empty. Therefore, if you adjust the indicators, you need to submit an updated calculation of 6-NDFL. In the clarification, you need to increase or decrease the tax amount in line 070.
The dismissed employee is listed twice in 6-NDFL
The company could record one employee twice in the calculation. For example, if an employee quits and is rehired during the quarter.
To correct an error in 6-NDFL, in section 1 you need to record all employees who have worked in the company since the beginning of the year. If an employee quits and returns again, then he needs to be counted only once. Therefore, reduce the number of people in line 060 of the updated 6-NDFL.
Contractors and landlords not included
A common mistake is that line 060 6-NDFL contains only employees, but does not include other individuals who received income (contractors, lessors).
To correct this error in 6-NDFL, you need to include individuals in line 060 of the updated calculation. There is no need to count only those for whom the company does not submit certificates. For example, entrepreneurs, property sellers, etc.
Line 100 of 6-NDFL indicates the dates when wages were issued
Companies mistakenly wrote down in line 100 of 6-NDFL the dates when employees received the money.
The date of receipt of income in the form of salary is the last day of the month. That is, you need to write down January 31, February 29 and March 31. Formally, this date does not affect anything, since the company withholds tax only when the money is actually issued. But an incorrect figure is a reason to fine the company.
Line 120 of 6-NDFL indicates the dates when the tax is transferred
Colleagues mistakenly believe that in line 120 it is necessary to record the actual date when the company paid the tax. Even if you were late or paid the tax early.
In line 120 they write the date when the company must transfer the tax, and not when it did it (clause 6 of Article 226 of the Tax Code of the Russian Federation). Therefore, write down the payment deadlines according to the code.
If the tax withholding date on line 110 is very different from the payment date on line 120, then inspectors may ask for clarification. And they still find out that the company was late with payment. Therefore, if you do not specify the dates, inspectors will fine you on two grounds at once: for late tax and false information (Article 123, paragraph 2 of Article 126.1 of the Tax Code of the Russian Federation).
Example
The company issued salaries on February 4 and paid taxes on the 8th. On line 110, write February 4, and on line 120, write the next day, February 5.
In the "Adjustment number" field, you must indicate the serial number of the adjustment. If the company submits the updated 6-NDFL for the first time, then it is necessary to write down the number 001, if the second time - 002, etc.
Calculation of personal income tax amounts in accordance with clause 2 of Art. 230 of the Tax Code of the Russian Federation is provided by the tax agent, for the first quarter, six months, nine months - no later than the last day of the month following the corresponding period, for the year - no later than April 1 of the year following the expired tax period.
The calculation is submitted to the tax authorities in form 6-NDFL, which was approved by Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/450@. For errors and inaccurate information in the calculation of 6-NDFL, a fine from the organization in the amount of 500 rubles. for each document with errors, and a fine from the head of the organization in the amount of 300 to 500 rubles.(clause 1 of article 126.1 of the Tax Code of the Russian Federation, note to article 2.4, part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation). In addition, incorrectly specified data on the form will result in significant penalties and fines.
Employees of the Federal Tax Service, after reporting the company for 9 months of 2017, analyzed the violations encountered when filling out 6-NDFL and highlighted them in the letter of the Federal Tax Service of Russia dated November 1, 2017 N GD-4-11/22216@"On the direction of the review of violations in terms of filling out and submitting calculations for Form 6-NDFL".
Paragraph 7 of the Review (relative to paragraph 2 of Article 230 and Article 217 of the Tax Code of the Russian Federation): line 020 of section 1 of the calculation in form 6-NDFL does not indicate income that is completely exempt from personal income tax. Officials explained this in a letter from the Federal Tax Service of Russia dated 08/01/2016 No. BS-4-11/13984@ (issue No. 4). But this was also clear from the procedure for filling out 6-NDFL.
When filling out the calculation, arithmetic control ratios must be observed (line 020 “Amount of accrued income” - line 030 “Amount of tax deductions” (which include standard, social, property, financial assistance within 4000 rubles, etc.)) x line 010 “Tax rate” = line 040 “Amount of calculated tax”.
Income that is completely exempt from personal income tax does not have a tax deduction code and, accordingly, should not be reflected on either line 020 or line 030. These incomes include: benefits associated with the birth of children, financial assistance in the event of the death of a close relative, and the like accruals.
Paragraph 9 of the Review (relative to clause 1, clause 1, article 223 of the Tax Code of the Russian Federation): in lines 020 and 040, the amounts of income and personal income tax are reflected according to the rules of Art. 223 of the Tax Code of the Russian Federation, that is, in the reporting period in which they were actually paid.
The exceptions are:
As for, for example, temporary disability benefits paid along with wages, the date of receipt of income is the actual date of payment, and not the last day of the month in which it was accrued.
Example: If the benefit was accrued in September and paid in October, it will be reflected in section 1 on lines 020 and 040 and in section 2 calculated for the year.
Officials have repeatedly explained this rule, for example, letter from the Federal Tax Service of Russia dated 08/01/2016 N BS-4-11/13984@ (question No. 11). Accruals under civil contracts, vacation pay and other payments not related to wages are reflected in the same way in the calculation.
Paragraph 13 of the Review (clause 6 of Article 226 and clause 9 of Article 226.1 of the Tax Code of the Russian Federation): 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 period. If a tax agent performs an operation in one reporting period and completes it in another period, then this operation is reflected in the period in which it was completed. In this case, the operation is considered completed in the reporting period in which the deadline for tax transfer occurs in accordance with clause 6 of Art. 226 and paragraph 9 of Art. 226.1 Tax Code of the Russian Federation.
Example: In September 2017, employees were paid vacation pay and temporary disability benefits. According to paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, the deadline for transferring tax on such payments is the last day of the month in which they were paid. Since in 2017, September 30 coincides with a day off, the transfer deadline is postponed to the next working day, October 2, and these payments in Section 2 of 6-NDFL will be indicated in calculations for the year (letter of the Federal Tax Service of Russia dated February 25, 2016 N BS-4- 11/3058 and dated 02/21/2017 N BS-4-11/14329@, question No. 3).
Paragraph 14 of the Review (relative to clause 6 of Article 226 of the Tax Code of the Russian Federation): Line 120 of Section 2 of the calculation in Form 6-NDFL is filled out taking into account the provisions of clause 6 of Art. 226 and paragraph 9 of Art. 226.1 Tax Code of the Russian Federation. This means that this line indicates the deadline for remitting the tax, and not when the tax agent actually remitted.
Example: If, when paying vacation pay, personal income tax was transferred on the day the vacation pay was paid, then the last day of the month is still entered on line 120 (letter of the Federal Tax Service of Russia dated February 25, 2016 N BS-4-11/3058).
Paragraph 16 of the Review (relative to clause 2 of Article 223 of the Tax Code of the Russian Federation): When filling out line 100 of section 2 for bonuses exceeding one month (quarterly, semi-annual, annual, etc.), officials gave ambiguous explanations for a year and a half. In the first half of 2016, it was advised to indicate the date of payment of the bonus in line 100; at the end of 2016 and the beginning of 2017, the regulatory authority changed its opinion and considered that it was necessary to indicate in line 100 the last day of the month in which orders for the bonus were signed.
In November 2017, officials came to a consensus that the date of actual receipt of income in the form of a bonus based on the results of work for the year (and for other periods exceeding one month) is defined as the day of payment of income, including the transfer of income to taxpayer accounts in banks or on his instructions to the accounts of third parties (letter of the Federal Tax Service of Russia dated October 6, 2017 N GD-4-11/20217@).
Paragraph 19 of the Review (relative to paragraph 2 of paragraph 6 of Article 226 of the Tax Code of the Russian Federation): block of lines 100 - 140 of section 2 of the calculation in form 6-NDFL is filled out for each tax transfer deadline separately, if in relation to different types of income that have the same date of their actual receipt, there are different tax transfer deadlines (Order of the Federal Tax Service of Russia dated October 14, 2015 N MMV -7-11/450@, clause 4.2).
Example: If at the time of payment of wages vacation pay, sick leave, etc. are paid, then in section 2 they need to be separated into a separate block, since personal income tax from wages is transferred no later than the next day after the day of payment, and from vacation pay and sick leave - no later than the last day of the month in which they were paid.
If a tax agent discovers, after submitting a calculation in Form 6-NDFL to the tax authority, an error regarding understatement (overestimation) of the amount of calculated tax in the calculation in Form 6-NDFL, or incorrect filling in of dates and other data, the tax agent should submit an updated calculation to the tax authority according to form 6-NDFL (letter of the Federal Tax Service of Russia dated July 21, 2017 N BS-4-11/14329@, question No. 7).
In total, the Federal Tax Service review presents 26 typical cases of non-compliance with the rules for filling out and submitting calculations. We have considered only the most common of them.
Tax agents can minimize the risks of additional charges and learn in more detail the intricacies of filling out their “favorite” form 6-NDFL at our seminars, conferences and round tables dedicated to personal income tax and insurance contributions.
6-NDFL only indicates income actually received
Some accounting programs filled out 6-NDFL with errors. In particular, they transferred to line 130 only the amount that the employees received.
To correct the error in 6-NDFL, in line 130 of Section 2, you need to record the income of employees with personal income tax. This is stated in the order of filling out the calculation (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/). But the company can withhold not only taxes from the employee, but also, for example, alimony. Therefore, inspectors believe that it is correct to write accrued income in line 130. Otherwise, the information may be distorted.
The employee's salary is 100 thousand rubles. Tax - 13,000 rubles. (RUB 100,000 × 13%). In addition, the company withholds 25 percent for alimony - 21,750 rubles. ((RUB 100,000 – RUB 13,000) × 25%). The employee received 65,250 rubles. (100,000 – 13,000 – 21,750). In line 130, write down 100 thousand rubles.
Salaries that are accrued but not paid are excluded from 6-NDFL
Another error in 6-NDFL is that section 1 excludes wages that were accrued but not paid.
IN Section 1 6-NDFL must include the entire salary accrued in the reporting period. And it doesn’t matter when the employees received the money (letter of the Federal Tax Service of Russia dated February 12, 2016 No. BS-3-11/).
To correct the error in 6-NDFL, you need to clarify the calculation by increasing income in line 020.
Workers received their salaries for March in April. In Section 1 6-NDFL, income for March must be shown in the 1st quarter. And in line 130 of section 2, reflect payments calculated for half a year.
In section 2 6-NDFL there is no salary for December
If line 130 of section 2 indicates the salary that was accrued in January-March, but there is no salary for December, which was paid in January, this is an error.
To correct the deficiency, in section 2 it is necessary to record all income from which tax was withheld during the reporting period (letter of the Federal Tax Service dated February 25, 2016 No. BS-4-11/). Blocks with lines 100-140 should be filled in updated 6-NDFL.
The company issued salaries for December on January 12. In line 100, write down the date of income 12/31/2015, and in line 110 - the date of issue of money 01/12/2016, and in line 120 - the next working day 01/13/2016.
In line 080 6-NDFL the salary tax for March is indicated as unwithheld
Many who did not pay their salaries for March before submitting the calculation filled out line 080. It indicated the tax that was calculated, but not withheld, because they actually withheld personal income tax only in the 2nd quarter.
Line 080 6-NDFL does not need to be filled out. At the same time, inspectors believe that the updated 6-NDFL is not needed. The company will withhold tax when it pays employees and will reflect the amount in line 070 of the half-year calculation.
The amounts in lines 070 and 140 of 6-NDFL are the same
One of the common mistakes in 6-NDFL is adjusting the values of lines 070 and 140.
The lines almost never match. In line 070, the company fills in the tax withheld from the current year's income. And in line 140 - the one that was retained in the first quarter. If a company issued wages for December of last year in January, then it records the tax withheld from it in line 140, and leaves line 070 empty. Therefore, if you adjust the indicators, you need to submit an updated calculation of 6-NDFL. In the clarification, you need to increase or decrease the tax amount in line 070.
The dismissed employee is listed twice in 6-NDFL
The company could record one employee twice in the calculation. For example, if an employee quits and is rehired during the quarter.
To correct an error in 6-NDFL, in section 1 you need to record all employees who have worked in the company since the beginning of the year. If an employee quits and returns again, then he needs to be counted only once. Therefore, reduce the number of people in line 060 of the updated 6-NDFL.
Contractors and landlords not included
A common mistake is that line 060 6-NDFL contains only employees, but does not include other individuals who received income (contractors, lessors).
To correct this error in 6-NDFL, you need to include individuals in line 060 of the updated calculation. There is no need to count only those for whom the company does not submit certificates. For example, entrepreneurs, property sellers, etc.
Line 100 of 6-NDFL indicates the dates when wages were issued
Companies mistakenly wrote down in line 100 of 6-NDFL the dates when employees received the money.
The date of receipt of income in the form of salary is the last day of the month. That is, you need to write down January 31, February 29 and March 31. Formally, this date does not affect anything, since the company withholds tax only when the money is actually issued. But an incorrect figure is a reason to fine the company.
Line 120 of 6-NDFL indicates the dates when the tax is transferred
Colleagues mistakenly believe that in line 120 it is necessary to record the actual date when the company paid the tax. Even if you were late or paid the tax early.
In line 120 they write the date when the company must transfer the tax, and not when it did it (clause 6 of Article 226 of the Tax Code of the Russian Federation). Therefore, write down the payment deadlines according to the code.
If the tax withholding date on line 110 is very different from the payment date on line 120, then inspectors may ask for clarification. And they still find out that the company was late with payment. Therefore, if you do not specify the dates, inspectors will fine you on two grounds at once: for late tax and false information (Article 123, paragraph 2 of Article 126.1 of the Tax Code of the Russian Federation).
The company issued salaries on February 4 and paid taxes on the 8th. On line 110, write February 4th, and on line 120, write the next day, February 5th.
In the “Adjustment number” field, you must indicate the serial number of the adjustment. If the company submits the updated 6-NDFL for the first time, then it is necessary to write down the number 001, if the second time - 002, etc.
If there is an error in OKTMO, you should write down the correct number. The easiest way to find out is on the nalog.ru website in the “Electronic Services” section > “Find out OKTMO”.
It is necessary to correct the number of pages if there are more of them in the updated 6-NDFL than in the original calculation.
In the updated calculation of 6-NDFL, it is necessary to transfer all the information from the original one, and not just the data that is corrected or supplemented. If you write in lines 100-140 of section 2 only dates and amounts that were not in the initial calculation, the program will reset the previously submitted information. And the report will have to be corrected again.
Sometimes personal income tax is calculated at different rates (13 and 35%), but in the calculation they fill out only one - 13%. Then in the updated 6-NDFL you need to add lines 010-050. And the amount of tax withheld at different rates is calculated in one line 070.
Penalty for errors in 6-NDFL small - 500 rubles (Article 126.1 of the Tax Code of the Russian Federation). But beyond this, inspectors will probably require clarification. In addition, in the future, errors in reporting may lead to an audit for personal income tax.
