for half a year. Settlement form according to income tax(KND 1151099) is issued according to the template from the order of the Federal Tax Service of October 14, 2015 No. ММВ-7-11/ [email protected](as amended on 01/17/2018). The semi-annual form should contain data for the 2nd quarter (section 2) and general indicators for 6 months of the company's operation (section 1). In 2018, the personal income tax calculation form was updated by adding cells to it for entering data on reorganized business entities.

• the day of actual receipt of income in the form of wages falls on the last day of the billing month;
• when paying sick leave or vacation pay, it is necessary to indicate the date when the funds were transferred to the employee;
• for payments to laid-off persons, the last working day of the person is indicated.

We issue 6-personal income tax for the 2nd quarter of 2018 (filling example)

AliHat LLC is registered in Sudak (Republic of Crimea). The number of hired personnel of the company is 5 people. Salary is accrued on the last day of the month, payments are made twice a month:

• advance transfers are made monthly on the 20th (or earlier if the 20th falls on a non-working day);
• the balance of the salary is issued on the 5th day of the month following the accrual period.

Standard deductions for personal income tax are used by 2 people - the cashier applies the benefit for two children (1400 rubles per month), the economist said the benefit for one child (1400 rubles). Data on accrued income and withheld tax in a monthly breakdown are given in the table:

What month is the paycheck for?	Staff salary, rub.	Children's deductions, rub.	personal income tax, rub.
Total	1 350 206,50	25 200,00	172 251,00

An example of filling out 6-NDFL for the first half of 2018 at AliKhat LLC:

1. The TIN and KPP codes are affixed on the title page, the correction number will be “000”, since the document is primary. The half-year is indicated by code 31, the tax period is the current year - 2018.

The tax authority indicates the one that serves the territory of registration of the enterprise (for Sudak, this is the Feodosia IFTS, code 9108). The location code is "214", which means - Russian enterprise, which does not belong to the group of the largest taxpayers.

Be sure to indicate the full name of the enterprise, OKTMO code and indicate who submits reporting form– tax agent or his representative.

1. In section 1 of the calculation of 6-NDFL, filling begins with the tax rate (13%). Further actions:
   • line 020 enters the total amount of accruals for all 6 months - 1,350,206.50 rubles;
   • line 030 indicates the total amount of applied tax deductions- 25,200 (1400 x 2 x 6 months - cashier, 1400 x 6 months - economist);
   • in cell 040, the calculated tax is prescribed - 172,251 rubles. (the amount of personal income tax is given in whole rubles without kopecks);
   • cell 060 is intended to reflect data on the number of personnel - 5 people;
   • when forming 6-NDFL, the sample filling should reflect information on withheld tax for the six months (line 070); this column should sum up the tax that the tax agent withheld and transferred to the budget in the period from January to June (since the salary for June will be paid in July, the tax from it in line 070 will be included in the next report when reflecting data for 9 months) .
2. In section 2 of the 6-NDFL form, the instructions for filling out provide for the reflection of information for each month of the last quarter of the reporting period. In the lines of the section, you must enter indicators for each monthly interval (April, May, June):
   • lines 100 - dates of actual receipt of income. For salaries, this is the last day of the month for which payments were made. Lines 130 indicate the entire amount of the salary for the month, advances are not reflected separately;
   • lines 110 indicate the dates of tax withholding (days of salary payment). In the example, this is the April salary payment for March, the May transfers for April, and the June transfers for May. The amount of personal income tax withheld is entered in line 140.
   • lines 120 show the deadlines for transferring personal income tax from wages (the tax must be paid no later than the next business day after the payment of income, and if it coincides with a weekend, the next business day).

To get comprehensive information about whether 6 personal income tax is rented on a cumulative basis or not, just read this article. There is detailed instructions on filling out a document that will help you submit a report to tax office without errors, corrections and comments from the inspection bodies.

In accordance with current rules, a certificate in this form is provided every quarter. Form 6 of the personal income tax is submitted on an accrual basis, and each report indicates data for only three months. You should pay attention to the correctness of the information between these periods. For example, wage workers for June will be received by them only in July. Accordingly, it will be entered only in the form, which is submitted for three quarters.

Next, we will consider in detail how 6 personal income tax is filled in on an accrual basis for the six months. The first page is intended for entering standard identification data, so we note only some of the features of the example:

• In the column with the number of adjustments, zeros are put down at the first filing of reports. If the inspector finds errors, he has the right to demand corrections within a period not exceeding five days. Corresponding corrections are made in new documents, where the serial numbers “001”, “002”, etc. are indicated.
• In this example, a reporting period of 6 months is considered, so the code "31" is entered in the "Submission period" column.
• An individual entrepreneur writes "120" in the group of cells "By location". When using the patent system, indicate "320".
• In a separate group (bottom right) the entry "PETROV PETER PETROVICH" was made. If the document is submitted by an authorized representative of the tax agent, the relevant information is entered here and the identification parameters of the document confirming such authority must be indicated.

There should be no empty cells left in all fields of the document. They include dashes instead of data. Here, in particular, dozens of cells are filled with appropriate signs after the entry “IP “PETROV”. In order not to waste time, it is more convenient to fill in 6 personal income tax on an accrual basis using "blanks" on a computer, rather than manually. If necessary, the first page can be kept as a sample, remembering to change the reporting period code and reporting date.

6 personal income tax for the six months on a cumulative total: filling out the financial part

Let's move on to the second page of 6 personal income tax for the 2nd quarter on a cumulative basis, in which data on income and taxes are entered. The direct purpose of the cells is indicated on the form of the document, so we will only give the necessary comments on filling them out:

• In this case, there was no income in the form of dividends, therefore, they are not indicated in the first section of the document.
• 6 personal income tax is done on an accrual basis. In positions "020", "030" and "040" the data was entered using the appropriate methodology. The amount in line 040 is less than in 020, since payments made in advance are taken into account here.
• In total, there are 2 employees in the IP. They receive wages according to the approved time schedule on the 3rd day of each month. One of them has tax incentives, which is reflected on page 030 by the entry "8000".
• AT 6 personal income tax section 2 is not considered a cumulative total. This includes income actually received for certain periods and taxes withheld, indicating the relevant dates.

• The actual receipt of income is considered the last day of the month, not the actual date of payment. This is reflected in the corresponding entries on page 100.
• The tax is withheld directly on the day of the actual payment, and transferred to the budget - the next day (lines 110 and 120). Since June 4 and 5 were official days off, the obligations to the state were fulfilled on 06.05. 2016
• Section 1 6 of the personal income tax is filled in on an accrual basis without taking into account the wages of employees, which will be paid to them in July for June. These data are entered into the report, which is provided based on the results of activities for the third quarter.

6 personal income tax for the six months on a cumulative total: check

The rules for filling out the document were discussed above. It is noted that in form 6 of the personal income tax, the first section of the second page is filled in on a cumulative basis, and in the second, data is entered for each month separately. To ensure that the report does not contain errors, use the official verification methodology, which is approved by letter N BS-4-11 / [email protected] from 10.03. 2016 Federal Tax Service of the Russian Federation:

No. p / p	Calculation formula and required correct value	Explanations
1	The date of transfer of the calculation form is less than or equal to the period established by the Tax Code of the Russian Federation.	Failure to provide 6 personal income tax for the 2nd quarter on an accrual basis within the prescribed period is a violation of current legislation. In our case, everything is done correctly, since the creation date is 01.08. 2016, and the document was handed over to NI on that day in person.
2	The value in line 020 (hereinafter abbreviated "page 020") is equal to, or more pages. 030.	280000 is more than 8000. That's right. If the value in line 020 turned out to be less, then the amount of tax deductions is higher than it should be according to the rules of the Tax Code of the Russian Federation.
3	(p. 020 - p. 030) / 100 * p. 010 = p. 040	(280000*8000) / 100*13=35360. Upon receipt of a larger or smaller value, the amount of accrued taxes is less or more than the norm, respectively. The permissible error should not exceed the value, which is determined by the formula: p. 060 * 100. We got an even value, so additional verification is not required.
4	Page 040 is greater than or equal to p.050.	The lower value in line 040 determines the excess of the fixed payment made in advance. In our example, it was not there, so dashes are placed in the corresponding cells.

After such a check personal income tax form 6 for 1 half of the year on a cumulative basis can be submitted to the tax office. Observe the maximum allowable terms that are established for the corresponding action by the legislation of the Russian Federation.

The procedure for filling out the form 6-NDFL for six months

Duty to notify territorial inspectorates of the amount of personal income tax withheld from rewards individuals assigned to tax agents. Information must be transferred to the regulatory authority on special forms. This must be done regularly in compliance with the approved rules and guidelines. How to fill out 6-personal income tax for six months, specialists of the Federal tax service explained in detail by official order.

Legal basis

The legal basis for the provision of settlements by agents for personal income tax (in practice, the abbreviation personal income tax is used) are:

• article 230 of the Tax Code of the Russian Federation;
• Order of the Federal Tax Service of Russia No. ММВ-7-11/ [email protected] from 10/14/2015;
• information letters of the tax service on private matters.

Regularly, experts from the Ministry of Finance of the Russian Federation give clarifications on the deduction of personal income tax to the budget. Such documents are published on departmental websites, as well as placed in free versions of legal reference systems.

Additional explanations on how to fill out the calculation in the six months will be given by employees of territorial inspections. Advice must be provided in person or upon written request. Individual recommendations can be obtained by phone.

Who submits information 6-NDFL to the regulatory authority

The obligation to fill out the calculation of 6-NDFL lies with the so-called tax agents. The status is acquired by entrepreneurs and legal entities that pay compensation to employees or private professionals. Transfers can be made within the framework of an employment or civil law contract.

Entrepreneurs send the semi-annual calculation of personal income tax to the inspection at the place of their residence, and organizations - to the address of registration. If the company has branches or representative offices, information is submitted taking into account their actual location. The rule was introduced in order to ensure proper control and proper distribution of money between budgets.

1. Title page. Here it is necessary to indicate the current registration data of the tax agent, number contact phone, reporting year, the number of calculation sheets. If the document is intended to supplement or correct previously transmitted information, the correction number is affixed. When submitting data for half a year, the period is indicated by the code 31.
2. General indicators. This section is the main one for accounting purposes. It reflects the total amount of tax that was to be withheld from individuals. The amounts are calculated based on information about payments, deductions and benefits. The calculation basis is source documents and accounting data. When submitting the personal income tax form for the six months, the indicators of the first and second quarters should be summarized. Line 010 must indicate the rate. If the agent made different types of payments, then it is necessary to apply increased or reduced rates. A separate page should be filled out for each of them.
3. Income and personal income tax. The section is necessary for detailing the data. The page reflects the dates and amounts of rewards that were paid to individuals. Days of actual receipt should be included in the calculation. Money or valuables. Agents need to calculate personal income tax on income both in cash and in kind.

07/05/2017. Article subject:

An example of filling out the form 6-NDFL
for the first half of 2017

No later than July 31, 2017, a 6-NDFL report for the six months must be submitted.
Filling out this calculation is more difficult than for 1 quarter. Since the indicators of sections 1 and 2 do not match.
In section 1, it is necessary to show information on a cumulative total from the beginning of the year, for January-June. And in section 2 - for April, May and June. Form 6-NDFL consists of:

• title page;
• section "Generalized indicators";
• Section 2 "Dates and amounts of actually received income and withheld personal income tax".

Zero calculation in the form 6-NDFL: there were no payments

There are situations when, during the reporting period, the employer did not accrue or pay anything to individuals. Accordingly, he did not withhold personal income tax. This means that it is not necessary to submit calculations in the form of 6-NDFL. After all, the employer is not recognized as a tax agent. However, on their own initiative, the company or employer may submit a zero calculation of 6-personal income tax to the inspection. The inspectors will accept it (clause 2 of article 230 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11 / 13984, dated March 23, 2016 No. BS-4-11 / 4901 and dated May 4, 2016 No. BS-4-11/7928). If you decide to send zero reporting for the six months or 6-personal income tax for the 2nd quarter, then fill it out like this. Designate the number of individuals as 0. And in section 2, in lines 100–120, put any date in the range from January 1 to June 30, for example, 06/01/2017.
Or fill in three blocks of lines 100–120. And put in them:

• 30.04.2017;
• 31.05.2017;
• 30.06.2017.

The program will issue a warning, but the report will pass format-logical control and will be sent. If payments appear in the 3rd quarter, submit a regular report for 9 months. Include both section 1 and section 2 in it. And then hand over 6-personal income tax per year. But if there are no payments in the IV quarter, fill out only section 1 in the annual report. A similar situation. The employer did not pay employees and other individuals in reporting period. but accrued income. In this case, Form 6-NDFL must be submitted.

Errors in the calculations of 6-personal income tax

What part of the report was wrong	What did they do wrong	How to
Line 070	Included in line 070 tax on carry-over wages, although withheld it only in the next quarter.	Personal income tax from the rolling salary, which was withheld in the next quarter, is not included in line 070.
Line 060	Employees who work under labor and civil law contracts are counted twice.	If during the year a person worked under two contracts - both labor and civil law, in line 060 he is considered as one individual.
Line 080	They confused a tax that was not withheld in the reporting period with a tax that could not be withheld. As a result, they included in line 080 the tax from the carry-over salary, which was withheld in the next quarter.	In line 080, the tax is indicated only if the company cannot withhold it throughout the year. For example, from income in kind or from material benefits.
Line 100		The date for line 100 is determined by tax code. For example, the date of actual receipt of income for a salary is the last day of the month for which it is accrued. So, for the salary for January, in line 100, we indicate 01/31/2017.
	Filled in on an accrual basis from the beginning of the year.	The section is filled out only for the reporting quarter. For example, in 6-personal income tax for 2016, section 2 should have reflected only data for the fourth quarter.
	Different types incomes were shown separately, even if they all had the same dates.	It makes no sense to separate income by type. In one block, you can include all incomes for which the dates for lines 100-120 are the same. For example, monthly bonuses that the company issues on the same day as the salary.

An example of filling out 6-NDFL: rolling salary

In order to correctly reflect the salary in 6-personal income tax for the 2nd quarter of 2017 (filling example below), you need to look at the date of its payment. The fact is, if a company starts an operation in one period and completes it in another period, then it is reflected in the period in which it is completed. The moment of completion of the operation corresponds to the period in which the due date occurs. payment of personal income tax(Letter of the Federal Tax Service of Russia dated January 25, 2017 No. BS-4-11/1250). That is, in the calculation of 6-personal income tax for the six months of 2017, the June salary, which was issued in July, is reflected only in section 1. In line 020, the accrued income must be recorded, and in line 040, the calculated tax. But the tax withheld in line 070 does not need to be indicated. The tax that you withhold in July from the June salary, reflect on line 070 of section 1 of the calculation for 9 months. In section 2 of the semi-annual report, do not show the June salary. It will be included in the report for 9 months.

The March salary must be reflected in the 6-personal income tax for the 2nd quarter of 2017, if the company paid it to employees in April.

Example:

“The company pays salaries to employees on the 10th of every month. For June, employees received the money on July 10, 2017. The total salary is 160,000 rubles, personal income tax - 20,800 rubles. The accountant will reflect in 6-personal income tax for the 2nd quarter of 2017 only accrued income and calculated tax on lines 020 and 040, as in the sample below.

An example of filling out 6-personal income tax for the first half of the year (2nd quarter)

Example for 6-personal income tax for the 2nd quarter: vacation pay

Vacation pay is subject to personal income tax, so these payments must be reflected in 6-personal income tax for the 2nd quarter of 2017 (filling example below). Section 1 will include all issued vacation pay from January to June inclusive, and section 2 - only for April-June. In section 2, you should fill out as many blocks for vacation pay as the number of days in the quarter that employees received these amounts. If vacation pay was transferred to several employees on the same day, the payments must be combined and recorded in one block of lines 100-140. If vacation workers received on different days, a separate block should be filled out for each employee. At the same time, lines 100 and 110 indicate the date the money was issued to the employee, line 120 - the last day of the month in which vacation pay was paid.

Example:

“In June 2017, the company paid vacation pay to two employees: Ivanov and Petrov. Ivanov received the money on June 2. Accrued vacation pay - 15,000 rubles, personal income tax - 1950 rubles. Petrov received the money on June 9th. Vacation pay - 12,000 rubles, personal income tax - 1,560 rubles. An example of filling out 6-personal income tax for the 2nd quarter of 2017 with vacation pay, see below.

An example of filling out 6 personal income tax for the 2nd quarter (half year) of 2017

An example of filling out the calculation of 6-NDFL for the 2nd quarter of 2017: bonuses

If you pay bonuses to employees, then these payments should also be reflected in 6-personal income tax. But the rules are different depending on the type of award. One-time bonuses for an anniversary, holiday should be reflected separately from salary. Since income is recognized on different days. By salary - this is the last day of the month for which it is accrued. For bonuses - the day they are issued (Article 223 of the Tax Code of the Russian Federation). A similar rule applies to quarterly, semi-annual and annual bonuses. If employees receive bonuses on a monthly basis and this money is part of the wages, then such bonuses in section 2 must be shown along with the salary. Since the date of recognition of the income of these payments is the same - the last day of the month for which they were accrued.

Example:

“On June 5, the company paid employees bonuses for May. The total amount of payments is 80,000 rubles. Personal income tax - 10,400 rubles. On the same day, one of the employees was given an anniversary bonus - 5,000 rubles. Personal income tax from payment - 650 rubles. An example of the reflection of premiums in 6-personal income tax for the 2nd quarter of 2017, see the figure below.

How to fill out a 6-personal income tax report? - A question that arises every quarter, because if the form itself has not changed, then perhaps events have occurred that require atypical reflection in the form.

How to fill out a 6-NDFL declaration for the 2nd quarter of 2018 if the tax was withheld at different rates? How to reflect paid vacation pay in the 6-NDFL declaration and what to do when recalculating them? How to reflect in the 6-NDFL declaration the payment of compensation for the remaining vacation days upon dismissal? Employees were given a bonus, how to fill out the 6-personal income tax report correctly? In our article, we will deal with all these questions and find answers.

It is necessary to fill out 6-NDFL for the 2nd quarter of 2018 on a form that is valid from the beginning of the year, observing. Please note that although we say “for the 2nd quarter”, the reporting is generated for the first half of 2018. This wording arises from the fact that the two sections that make up the declaration are filled in fundamentally different ways:

1. the first section reflects the indicators on a cumulative basis for the half year of 2018. That is, the section information allows you to control total amounts tax to be paid for 6 months of 2018;
2. the second section contains data on the dates and amounts of tax paid for the last three months of the reporting period, that is, for the second quarter. Based on these data, penalties will be applied in case of violations of the tax payment deadlines.

Note! For error-free preparation and timely submission of the declaration/calculation for new form 6-personal income tax for the 2nd quarter / half year of 2018, use the online service "My business link .

Filling in the title page of the 6-NDFL declaration for the 2nd quarter / half year of 2018

When filling out the TIN and KPP line of the organization, be guided by the data from the Certificate of registration with the tax authority. For the declaration of a separate subdivision, a checkpoint is indicated at its location.

Please note that the checkpoint individual entrepreneur no, so the line is not filled. In this case, it is necessary to enter the corresponding number of the individual in the TIN line.

AT line "Adjustment number" the value corresponding to the serial number of the adjustment is set. If you are submitting a primary calculation, then indicate "000" or "0".

AT line "Provision period (code)" for the 2nd quarter (semester) of 2018, “31” should be indicated.

AT line " Taxable period(year)" - 2018.

The line "Submitted to the tax authority (code)" must contain a four-digit code tax authority to which the report is provided.

Location (accounting) codes were changed in 2018. So Russian organizations, which are not the largest taxpayers, indicate the code 214.

Recall other new codes:

• 124 - code of location (accounting) at the place of residence of a member (head) of the peasant farm;
• 215 - at the location of the successor who is not the largest taxpayer;
• 216 - at the place of registration of the successor, which is the largest taxpayer.

AT lines " Tax agent» Individual entrepreneurs indicate their last name, first name and patronymic (if any) without abbreviations, and organizations - the name as in the constituent documents.

The lines “Form of reorganization (liquidation) (code)” and “TIN / KPP of the reorganized organization” filled in if you are the assignee of a reorganized company that did not submit a report before the end of the reorganization.

Also, in the name of the lines, reflect the OKTMO code, contact phone number and information about who is submitting the declaration.

A sample of filling out the title page of the declaration 6-NDFL for the 2nd quarter / half of the year 2018

Completing section 1 "Generalized indicators" of the 6-NDFL declaration for the 2nd quarter / half year of 2018

In line " tax rate, %» indicate the rate that you applied in the first half of 2018.

On line 020“Amount of accrued income” indicates the amount of income of individuals (accrued wages, paid dividends, vacation pay, bonuses and other income that is subject to personal income tax).

If dividends were paid in the first half of the year, then their amount must be indicated in line 025.

By line 030 reflects the amount of deductions that reduce the tax base.

AT line 040 reflects the amount of tax that has been calculated.

By line 045 the amount of personal income tax on dividends is reflected, if any were paid in the first half of the year and are reflected in line 025.

If there are foreign employees who independently pay personal income tax under a patent, then you should fill out line 050.

When applying during the first half of the year different personal income tax rates, lines 020-050 must be completed separately for each specified in line 010.

AT line 060-090 generalized indicators for all rates corresponding to their names are indicated.

A sample of filling out section 1 "Generalized indicators" of the 6-NDFL declaration for the 2nd quarter / half of the year 2018

Basic principles for filling out section 2 of the 6-NDFL declaration

AT line 100 it is necessary to reflect the date, according to the Tax Code Russian Federation. So for salary it is always the last day of the month. When dismissing an employee, it is necessary to indicate the last working day for which wages were accrued. For vacation and sick leave - the day of payment.

AT line 120 indicate the deadline for the transfer of personal income tax to the budget. For salaries, this is the first working day following the payment, for vacation pay and benefits (including sick leave) - the last day of the month (or the first working day after, if the date falls on a weekend).

If the dates of receipt of income, withholding of tax and the deadline for its transfer coincide for payments, then they can be combined for reflection in the report. For example, information on wages is not required to be reflected for each employee, it is indicated in general. You can also act if there was a payment of vacation pay (or benefits) for several employees.

But if both salary and vacation pay (or benefits) were paid on the same day, then these payments must be indicated separately from each other, divided into “thematic” blocks - salaries and vacation pay (benefits).

It is important that when filling out section 2 in the declaration for the 2nd quarter (semester) of 2018, it is necessary to reflect information only about those payments whose personal income tax transfer period falls on April, May and June, that is, focusing on line 120.

Consider individual cases filling out the declaration 6-NDFL for the 2nd quarter of 2018.

The salary for March is paid in April, how to reflect in the declaration 6-personal income tax for the 2nd quarter / half of 2018?

If the salary for March 2018 was paid in April 2018, then it must be reflected both in section 2 "Dates and amounts of actually received income and withheld personal income tax", and in the section "Generalized indicators" for the 2nd quarter of 2018 , where they will be included in the total indicators for the six months.

The salary for June is paid on the last working day of the month or in July, how to reflect in the 6-NDFL declaration for the 2nd quarter / half of 2018?

But the salary for June, which will be paid only in July (or on the last working day of June), will fall into line 070 of section 1, and such a salary will fall into section two already in the report for 9 months (3rd quarter) of 2018.

The salary was delayed and paid late, how to reflect in the 6-personal income tax declaration for the 2nd quarter / half of the year 2018?

If wages are paid with a delay and will not be paid during the second quarter, then in section 1 in lines 020 and 040 it must be reflected as usual. The company or individual entrepreneur must still calculate the salary on time. But in line 070, personal income tax should not be reflected on it, since only the tax that was withheld in the first half of 2018 is indicated here.

Also, information about the delayed salary will not be reflected in the lines of section 2, since the actual payment did not occur.

note that if a salary is paid for the last (or even the year before last), then information about the payment must be reflected in the second section of the declaration and line 070 of section 1.

The employee was paid vacation pay, how to reflect in the 6-NDFL declaration for the 2nd quarter / half of the year 2018?

When paying vacation pay, the date of receipt of income is the day on which vacation pay was actually paid to the employee, then personal income tax should be withheld. At the same time, you can transfer tax to the budget until the end of the month in which vacation pay is paid.

In section 1, such incomes are indicated together with the rest, but in section 2 for vacation pay, it is necessary to allocate a separate block of lines 100–140. At the same time, lines 100, 110, 130 and 140 reflect the actual date of payment and the amount of vacation pay and personal income tax withholding. And in line 120 - the last day of the month for paying vacation pay.

Rolling vacation pay, how to reflect in the 6-personal income tax declaration for the 2nd quarter / half of the year 2018?

In what period to reflect vacation pay in the 6-NDFL declaration is determined by their actual accrual and payment, and not by the period for which they are accrued.

In section 1, the amount of income and the corresponding tax must be reflected when accruing, and in section 2 - when paying. At the same time, when filling out section 2, it is necessary to be guided by the same rules as when paying ordinary vacation pay.

Recalculation of vacation pay, how to reflect in the 6-NDFL declaration for the 2nd quarter / half of the year 2018?

It happens that an error was made in the calculation of vacation pay, and the submitted report contains incorrect data. Then, if an error is detected, it is necessary to submit an updated declaration with the correct information.

If the recalculation is made on legal grounds (the employee quit, was recalled from vacation, etc.), then the recalculation data is included in the report of the period when it was made.

Compensation for unused vacation, how to reflect in the 6-NDFL declaration for the 2nd quarter / half of the year 2018?

If an employee leaves and he has unused vacation days, then they must be compensated. Such compensation is not considered vacation pay, as well as wages.

In section 1 of the declaration, the amount of compensation is indicated in combination with other income in line 020, and the corresponding tax in lines 040 and 070. In section 2, the date of receipt of income in this case is the date of payment of compensation to the employee (last business day), and the date of transfer of personal income tax to budget - the day following the day of payment of money to the employee. In this case, it is not necessary to select a separate block of lines; the payment of compensation for unused vacation, unlike vacation pay, can be indicated along with the payment of wages to the departing employee.

Payment of bonuses to employees, how to reflect in the 6-NDFL declaration for the 2nd quarter / half year of 2018

The payment of premiums should be divided into two subtypes:

• one-time bonuses (encouragement, for some event, gratitude, etc.);
• systematic (according to the results of work for the month, quarter or year).

They will be reflected in 6-personal income tax in different ways.

One-time bonuses fall into section 1 in the period in which the day of payment falls. And in section two, the block of lines must be filled in as follows:

• 100 and 110 - the date of the actual payment of the premium;
• 120 - no later than the day following the day of payment of income (the first business day following the day of payment).

FROM systematic awards the situation is more complicated. Now the tax authorities have chosen this approach:

• for monthly bonuses, the date of recognition of income is the last day of the month for which the bonus is calculated (letter of the Ministry of Finance dated September 29, 2017 No. 03-04-07 / 63400). Please note that the date of the order and the date of payment of such a premium do not matter.
• annual bonuses, as well as bonuses for production results, are considered one-time. When reflecting them in the 6-NDFL declaration, it is necessary to be guided by the same principles as when reflecting one-time bonuses (letters of the Federal Tax Service dated 05.10.2017 No. GD-4-11 / [email protected], Ministry of Finance dated September 29, 2017 No. 03-04-07 / 63400).

If the tax was charged at different rates, how to reflect in the declaration 6-personal income tax for the 2nd quarter / half of the year 2018?

If the personal income tax was accrued at different rates, then in section 1 of the 6-NDFL declaration, information on such income and tax must be reflected in separate blocks of lines 010-050, at the corresponding tax rates.

In section 2, however, such a division is not necessary, it is enough to reflect the information, according to the amounts and dates of receipt of income, withholding and payment of tax.

Despite the seemingly simple form, the instructions for filling it out often change and have many nuances. Be careful and attentive when filling out, easy for you to submit reports.

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Example

Individual entrepreneur Inochkin Viktor Arturovich is an employer.

Wages for December 2017 (250,000 rubles accrued, personal income tax 32,500 rubles) were paid by Inochkin to employees on the first working day of January. Wages are paid to employees on the 5th day of the following month. Monthly payroll is 250,000 rubles, personal income tax is 32,500 rubles. In June, the employee was accrued and issued vacation pay (06/28/2018) for July in the amount of 10,000 rubles, personal income tax of 1,300 rubles. Also in April (04/16/2018), employees were paid a bonus for 2017 of 30,000 rubles, personal income tax of 3,900 rubles. There are no employees working under the patent.

The sum of all accrued income for the six months (from January to December 2018) and calculated tax is reflected in lines 020 and 040. And information on wages, and vacation pay, and a bonus. Income and calculated tax for December were indicated in section 1 of the declaration for 2017, therefore, they should not be reflected in the report for 2018.

But the actual payment and withholding of personal income tax occurred already in January 2018, so it is necessary to include the amount of personal income tax on this payment in line 070. In addition, in line 070, it is necessary to indicate the personal income tax withheld from the payment of wages for January - May (for June, wages will be paid in July, therefore, include personal income tax data on it in line 070 is not necessary), the line also includes personal income tax withheld when paying bonuses and vacation pay.

In the report for the first half of the year it is necessary to reflect:

• 2 section line 100 - 03/31/2018;
• 2 section line 110 - 04/05/2018;
• 2 section line 120 - 04/06/2018;
• 2 section line 140 - 32 500.

Employee bonuses for 2017:

• 2 section line 100 - 04/16/2018;
• 2 section line 110 - 04/16/2018;
• 2 section line 120 - 04/17/2018;
• 2 section line 130 - 30,000;
• Section 2 line 140 - 3 900.

• 2 section line 100 - 04/30/2018;
• 2 section line 110 - 05/04/2018;
• 2 section line 120 - 05/07/2018;
• 2 section line 130 - 250,000;
• 2 section line 140 - 32 500.