The formation of the budget is due to the timely receipt of taxes. One of the direct sources is the personal income tax. For correct calculation, it is important to know that 1 section personal income tax report 6 is given on an accrual basis. After the changes to the tax code, many people have questions about the correctness of filling out the form, what and when is included in each section. In the article, we will answer the main question: it is correct to fill out 6 personal income tax with a cumulative total from the beginning of the year or not.
The main question of many accountants: is personal income tax form 6 filled in with a cumulative total from the beginning of the year or not? It should be filled in with an increasing amount, although this does not apply to all sections. Let's take a closer look at the key features of the report.
The form is referred to as detailed data collection documents. The design of the title page is similar to filling out any reporting document. Data on the payer, his registration address, taxpayer identification number and contact numbers are entered.
The form was approved on October 14, 2015 by Order of the Federal Tax Service Russia, which regulates the procedure for filling out 6 personal income tax and the submission period. Similarly, entities reported in 2016. Possible tax changes in the 2019 report
The calculation should be presented with a cumulative result in tax organizations at the place of registration of business entities or the place of residence of the individual entrepreneur. If the enterprise includes branches, reports should be submitted at their location.
The padding combines data from accounting with increasing amounts quarterly. The first section includes taxes that were withheld from employees, and persons working under contract agreements who receive additional income In the organisation. Transferred taxes to budget funds are also subject to reflection with increasing results. You should not do analytics for each employee. The general columns of the quarterly form are filled in only in the context of the rates that took place in the period.
An important point is filling in the results of the section. In this column, it is necessary to put generalized tax figures. Tax deductions are also filled in as a single amount without analytics. For the 1st quarter, data with increasing amounts duplicate the amounts for the lines of the report.
The report for the first half of the year summarizes the indicators with a cumulative total from January to June. In each organization, it is necessary to conduct analytics of accruals and deductions in the development tables of information for personal income tax 6 for the first half of the year with cumulative results.
In separate accounting, all types of revenue are subject to accounting. Before you fill out 6 personal income tax for six months, you need to check the legality of the application tax deductions.
In personal income tax for 9 months, it is necessary to display information from the beginning of the year with an accrual result, taking into account all accruals, deductions and tax deductions in accordance with the current legislation under this article. The first section should include data on taxes paid when making advance payments.
Completing the nine-month cumulative form is the same as completing the semi-annual form.
All accruals, deductions, and application of deductions must be fully verified prior to submitting a cumulative calendar year return. In the case of corrective entries, it is necessary to file explanatory notes for each case for each reporting period since the beginning of the year. Reporting period: January 1 - the last day of the month in which income accruals were made.
The following requirements are imposed on the design of section 1 of report 6 with a cumulative total:
Separately, it must be said about the features of calculating the number of employees of the organization in the reporting. Employees who worked at this enterprise in the calendar year are taken into account.
In case of dismissal and re-hiring during the calendar year, it is necessary to count employees only 1 time. When dismissing some and hiring new ones, both dismissed and newly hired individuals should be considered.
Form 6 personal income tax with a cumulative total must be submitted by business entities that are recognized as subjects of taxation. If the enterprise did not accrue wages, income under work contracts, no payments were made, therefore, taxes were not charged, there is no need to submit a report. This business entity is not recognized as a subject of taxation in the current period. You can send a letter to the tax office with a notification of a zero report of 6 personal income tax.
If an error is made in the report for the first quarter, the clarification must be submitted to the calculation of 6 personal income tax for six months and further, depending on the date of formation.
If accruals took place in at least one month of the calendar year, the form should be submitted even if no transfers were made in the reporting period.
Personal income tax 6 is handed over to the regulatory authorities at the end of the quarterly period. The submission deadline is the last business day of the month following it. If it falls on a weekend or holiday, the report is submitted on the first working day following it, for the annual form - April 2 of the next year.
The second section contains dates. personal income tax charges(p. 100), (p. 110) quarterly deductions. In addition, it is necessary to fill in the last date established by law (p. 120) for transferring taxes to the budget.
For the report for the first half of the year, in Section 2, it is necessary to fill in only data for April - June, for the third quarter, July - September are subject to inclusion.
Income that was received in the reporting period, but for them the deadlines for paying taxes and contributions, should not be reflected in the form. They will be included in the period when the taxes are transferred.
For example, if the payment is due on the 29th wages, this tax will be withheld - 30 September. Due to holidays, the transfer date is postponed to October 2. Therefore, both the salary for September and taxes will be reflected only in the report that is submitted for 2019.
In the case of payment of wages in advance payments in the last month of the reporting period and full wages and personal income tax in the next month, the total amounts of accruals and deductions must be reflected in section 2 only in the next reporting period. In the first section of the current report, only the amount of funds transferred from advance payments should be reflected in line 070.
These 2 sections should include information on completed transactions, but no later than the deadline established by law.
You can independently check the correct filling out of form 6 of personal income tax with a cumulative total using control ratios.
A business entity is subject to an administrative penalty in case of providing false information on taxes or in case of late submission of the form. After 10 days of not providing 6 personal income tax, all tax authorities have the right to impose a ban on transactions on settlement accounts until the date of withholding personal income tax.
In addition to the main question, personal income tax is filled on an accrual basis or not, it must be said about the irregular accrual of income in the reporting period. If during the calendar year there was an accrual in at least one month, the form must be submitted before the end of the calendar year. In this case, only "Generalized information" will be filled in. In the quarters when no accruals were made, when filling out the second section, only the final columns equal to 0 are filled in. Many people forget about this, this is one of the most common mistakes.
At the end, you need to be reminded to complete the report. The indicators of the first section 6 of the personal income tax are taken into account on an accrual basis. At the same time, it is important to correctly format the data of the second section, which takes into account the cumulative results of only the reporting quarter. Careful filling will help to avoid administrative punishment.
07/05/2017. Article subject:
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:
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 gain. |
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. |
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.
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.
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:
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 .
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 "Tax period (year)" - 2018.
The line "Provided in tax authority(the code)" must contain a four-digit code of the tax authority to which the report is submitted.
Location (accounting) codes were changed in 2018. So Russian organizations that are not the largest taxpayers indicate the code 214.
Recall other new codes:
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, respectively, reflect the OKTMO code, number contact phone and information about who submits the declaration.
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 applied during the first half of the year, various 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.
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 wages 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.
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.
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.
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.
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.
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.
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.
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.
The payment of premiums should be divided into two subtypes:
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:
FROM systematic awards the situation is more complicated. Now the tax authorities have chosen this approach:
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.
Recall! For error-free preparation and timely submission of a declaration / calculation under the new form 6-NDFL for the 2nd quarter of 2018, use the My Business online service. The service automatically makes all the necessary calculations, generates reports, checks them and sends them electronically. You do not need to personally visit tax office which, of course, will save not only time, but also nerves. You can get free access to the service right now at the link.
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 the 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 when paying wages for January - May (for June, wages will be paid in July, so it is not necessary to include personal income tax data on it in line 070), it is also included in the line 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:
Employee bonuses for 2017:
Calculation of the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL) - a document containing information summarized by the tax agent in general for all individuals who received income from it. Calculation in the form 6-NDFL for the first half of 2018 is presented no later than July 31, 2018.
The formation of the calculation in the form of 6-NDFL in the program is carried out automatically. For the correct formation of the calculation, it is necessary that the program has:
When preparing information, you can use reports for analysis "Consolidated" certificate 2-NDFL, Register tax accounting for personal income tax, Controlling the timing of payment of personal income tax, Checking section 2 6-personal income tax(chapter Taxes and contributions – Reports on taxes and contributions).
In the program for compiling the calculation in the form 6-NDFL, a regulated report is intended 6-personal income tax(chapter Reporting, information – 1C-Reporting) (Fig. 1).
To create a report at work 1C-Reporting:
In the start form, indicate (Fig. 2):
Note! If an organization has territorially separate divisions (not allocated to a separate balance sheet), then it must fill out the calculation in the form 6-NDFL separately for each separate division and submit it to the tax authority at the location of such divisions.
To generate a calculation for all registrations with the Federal Tax Service at once, check the box Create for multiple tax authorities(Fig. 2). Next click on the link Tax authorities and select (check the box) the tax authorities in which the organization and separate divisions are registered and where it is supposed to submit reports. Click on the button Choose, and then on the button Create.
As a result, a calculation according to the form 6-NDFL will be generated and filled out separately for each selected Federal Tax Service. It is necessary to open and check the filling of each of the calculations.
In the calculation for a separate subdivision, on the title page in the field, specify the code for the place of presentation of the calculation (according to Appendix No. 2 of the Order). Location of the separate subdivision Russian organization the code "220" is indicated (Fig. 3). And at the location of a Russian organization that is not the largest taxpayer, the code "214" is indicated (previously the code "212" was indicated).
If automatic generation is not used, then for the parent organization and each of its separate subdivisions, it is necessary to create a separate copy of the calculation in the form 6-NDFL, in which in the field Submitted to the tax authority (code) select the appropriate registration with the tax authority and generate a calculation by clicking the button Fill.
At the top of the title page in the field checkpoint the code of the reason for registration is indicated at the location of the organization or at the place of registration of the organization at the place of a separate subdivision (Fig. 4). In field TIN identification number of the tax agent is indicated.
By default, it is considered that the primary calculation is made in the form of 6-NDFL, i.e. presented for the reporting period for the first time, so in the field Correction number the code is indicated 0 .
fields Presentation period (code) and Tax period (year) are filled in automatically according to the value of the period specified in the start form, and symbols of the periods in accordance with Appendix No. 1 to the Procedure for filling out the calculation. For the calculation for the half year of 2018, the value "31" is entered.
In field Provided to the tax authority (code) the four-digit code of the tax authority in which the organization or separate subdivision is registered and where it is supposed to submit reports is indicated.
Field By location (accounting) (code) the code of the place of submission of the calculation by the tax agent is indicated (according to Appendix No. 2 to the Procedure for filling out the calculation in the form 6-NDFL).
When making a calculation by the assignee in the field Form of reorganization (liquidation) (code) the reorganization (liquidation) code is indicated in accordance with Appendix No. 4 to the Procedure for filling out the calculation, and in the field TIN/KPP of the reorganized organization- TIN and KPP of the reorganized organization.
In field OKTMO code OKTMO code is indicated municipality on whose territory the organization or a separate subdivision of the organization is located.
In the program, such data as OKATO, TIN, KPP and the code of the tax authority for organizations and their separate divisions allocated to a separate balance sheet are indicated in the directory Organizations(chapter Setting – Organizations). For structural divisions organizations (which are not allocated to a separate balance sheet) are indicated in the directory Subdivisions(chapter Setting – Subdivisions).
The remaining indicators (name of the tax agent, phone number, full name confirming the accuracy and completeness of the information) are filled in based on the data of the directory Organizations.
If the cells with any information about the tax agent are not filled in and cannot be filled in manually (not highlighted in yellow), this means that the corresponding data has not been entered into the infobase. In this case, you need to add necessary information, then press the button Refresh(button More – Refresh).
In field Signature date the date the report was signed is indicated (by default, this is the current date of the computer).
Note! The date of signature indicated on the cover page affects the automatic completion of the calculation in the form 6-NDFL, namely, the completion of line 080 of section 1. Line 080 "Amount of tax not withheld by the tax agent" is filled in according to the credentials of the program, determined as of the date of signature report.
Section 1 indicates the sums of accrued income, calculated and withheld tax summarized for all individuals cumulative total first tax period according to the relevant tax rate.
If the tax agent paid individuals during the tax period income taxed at different rates, then section 1 is filled out for each of the tax rates (as in our example) (except for lines 060-090) (Fig. 5).
Section 1 states:
Lines 020-045 include data for the tax (reporting) period by the date of actual receipt of income (the answer to question 12 in the letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11 / [email protected]). For example, the date of actual receipt of income in the form of wages (income code 2000, 2530) is the last day of the month for which income is accrued, for vacation payments, benefits - the date of payment. By the date of actual receipt of income, the month of the tax period and the tax period in which the corresponding income must be included are determined (as for certificates in the form 2-NDFL). For example, a temporary disability benefit accrued in June 2018, but paid in July 2018, will be reflected in section 1 of the calculation for 9 months of 2018. This allowance will not be included in the calculation for the semester of 2018. Since the date of actual receipt for this income is the date of payment.
On fig. 5 at a tax rate of 35%, income is reflected in the form of material benefits from savings for the use of borrowed funds. At the rate of 35%, tax deductions do not apply. Therefore, line 020 indicates the amount of accrued income, and line 040 - the amount of calculated tax.
In section 1, you can add or delete a block of lines 010 - 050 yourself. To add a new block, click on the link Add lines 010-050, to delete it, click on the red cross located near line 010. Moreover, it is possible to manually specify the income taxed at the rate based on the double taxation agreement (5% or 10%) (Fig. 8).
The totals for all tax rates are indicated in lines 060 - 090:
In the report, where necessary, you can decrypt the data in the cell by clicking the button decipher.
Example
For the first six months of 2018, employees of the Garment Factory Plus LLC organization accrued income in the amount of 4,291,417.32 rubles, of which:
When automatically completing the calculation in section 1, two blocks of lines 010–050 are filled in: separately at a rate of 13% and separately at a rate of 35% (Fig. 5). You can get a report on income and calculated personal income tax in the program with a selection by the date of actual receipt of income using the report "Consolidated" certificate 2-NDFL(chapter Taxes and contributions–Reports on taxes and contributions) (Fig. 6). The total amount of tax withheld for the period can be obtained using the report Checking section 2 6-personal income tax(Fig. 7).
Note! Section 2 is completed due date of tax payment: in which reporting quarter the deadline for transferring the withheld tax falls (line 120), the operation should be included in the calculation for such a period.
For example, wages for June 2018 were paid on the last business day of the month (06/29/2018), the payroll tax transfer deadline is the next business day after the tax was withheld, in our case - 07/02/2018 (since June 30 and July 1 - weekend). In such a situation, wages for June will be reflected in section 1 of the calculation for the half year of 2018 and in section 2 of the calculation for 9 months of 2018. The salary will not be included in section 2 of the calculation for the six months of 2018, since the deadline for tax transfer falls on a different reporting period (letters of the Federal Tax Service dated 08/09/2016 No. GD-4-11 / 14507, dated 10.24. ).
Or, for example, temporary disability benefits were accrued in May 2018 and paid along with the salary for May - 06/05/2018. The deadline for transferring personal income tax from the amount of the benefit is the last day of the month in which the payment was made, i.e. 06/30/2018. Since this is a holiday, the transfer deadline is postponed to 07/02/2018. Therefore, this transaction is not reflected in section 2 of the calculation for the half year of 2018. It will be reflected in section 2 for 9 months of 2018. However, since the date of receipt of income for this operation is 06/05/2018, it will fall into section 1 of the calculation for the six months of 2018.
Income in kind, from which tax has not been withheld, is reflected in section 2 by the date of receipt of income.
Section 2 specifies (Fig. 9):
In a programme:
When receiving income in the form of a material benefit received from savings on interest when obtaining borrowed (credit) funds, the date of actual receipt of income is recognized as the last day of each month during the period for which the borrowed (credit) funds were provided. In the program, the calculation of the amount to be withheld in repayment of the loan, the material benefit received from savings on interest when obtaining borrowed (credit) funds and personal income tax from material benefit is made using the document (tab Loans). The date of receipt of income in the form of material benefit is determined as the last day of the month of accrual of the document Payroll and contributions.
The date of actual receipt of income in the form of a monthly bonus, which is included in the wage system, is the last day of the month for which it is accrued (see letters of the Federal Tax Service dated 10.10.2017 No. GD-4-11 / [email protected], dated September 14, 2017 No. BS-4-11 / 18391, Ministry of Finance dated September 29, 2017 No. 03-04-07 / 63400). For such a bonus, the code for the type of income corresponds to 2002. To do this, in the program, for the income code 2002, check the box Compliant with wages, and in the form of accrual type, select the category of income - Salary. If you select an income category - Other income from employment, the date of receipt of income will ultimately be taken into account at the date of payment of the premium.
The date of actual receipt of income when calculating personal income tax in the form of travel expenses (per diems over the limit, unconfirmed expenses) is the last day of the month in which the advance report is approved after the employee returns from a business trip.
In the program, tax withholding is carried out when posting income payment documents - Statement to the bank, Statement to the cashier, Statement through the distributor, Statement of accounts. The amount of tax withheld is calculated automatically when filling out the document for the payment of wages and is reflected in a separate column of the tabular section. The tax withholding date will be reflected by the date specified in the field Payment date(Fig. 10).
When withholding tax, it also provides for the accounting of advance payments on personal income tax for employees who are foreign citizens or stateless persons from "visa-free" countries temporarily staying on the territory of the Russian Federation, carrying out labor activities for hire in the Russian Federation on the basis of a patent.
According to the control ratios indicators of the calculation form (letter of the Federal Tax Service of March 10, 2016 No. BS-4-11 / [email protected]) line 120 is checked against the actual date of payment of the amount of personal income tax from line 140 according to the card of settlements with the budget of the tax agent (KRSB NA), which is maintained by the tax authority based on data on received personal income tax payments. Moreover, it is not the amount that is checked, but the date.
If the date on line 120 is less than the date of payment of the amount of personal income tax on line 140, then the deadline for transferring the withheld amount of personal income tax may be violated. The organization will have to pay penalties and fines for late transfer of tax. In the program for analyzing tax violations, you can use the report Controlling the timing of payment of personal income tax(chapter ).
The report shows the amount of tax withheld not on the date of withholding, but on the date of the deadline for transfer. This allows you to generate a report so that it looks like balance sheet, and a positive balance would mean an overdue payment.
The organization may pay income to individuals who are not employees of the organization. In particular, income can be paid to former employees and shareholders (co-owners) of the organization. In these cases, the organization may be required to calculate, withhold and transfer personal income tax. Direct payment of amounts of other income in the program is not registered, only the amount of income is fixed, the amount of calculated, withheld and transferred personal income tax for reporting.
When conducting documents that register such income ( Payment to former employees, Registration of other income, Dividends), the amounts of calculated, withheld and transferred personal income tax are immediately fixed. The date of actual receipt of income, as well as the date of withholding tax, is the date of payment indicated in the document.
Information about the income actually received and the tax withheld from these incomes, on which three dates simultaneously coincide (the date of actual receipt of income, the date of tax withholding and the tax transfer date), are summarized and indicated in one block of lines 100 - 140. If at least one does not match from dates, income and tax withheld from it are reflected separately, i.e. a separate block of lines 100 - 140 is filled in for them. For example, material assistance and temporary disability benefits were paid on the same day. Lines 110-140 are filled out separately for material assistance and separately for benefits, since these types of income have different tax transfer periods.
In section 2, you can add or delete a block of lines 100 - 140 on your own. To add a new block, click on the link Add lines 100-140, to delete it, click on the red cross located near line 100.
In the program using the report Checking section 2 6-personal income tax(chapter Taxes and contributions - Reports on taxes and contributions) you can check the correctness of filling in section 2 of the generated calculation, for example, data on the tax withheld for the period (Fig. 11). The report reconciles accounting data with section 2 and controls the timing of tax payment.
At the request of users, reference fields have been added to the section, which indicate the totals of the indicators of lines 130 and 140.
| Type of income | Date of actual receipt of income | Tax withholding date | Deadline for tax payment |
| Income in the form of wages | The last day of the month for which the income for the performed labor duties is accrued in accordance with employment contract(by contract) | Day of actual payment | |
| When receiving income in cash (for example, vacation pay, benefits, etc.) | The day of payment of income, including the transfer of income to the taxpayer's accounts in banks or, on his behalf, to the accounts of third parties | Day of actual payment | Not later than the day following the day of payment of income. When paying 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 |
| Income in kind | Day of transfer of income in kind | ||
| Income in the form of remuneration in the event of termination of employment before the end of the calendar month | Last day of work for which income was accrued | Day of actual payment (i.e. day of dismissal) | Not later than the day following the day of payment of income |
| material gain |
| The day of the actual payment of the next income from which personal income tax can be withheld. Withholding the calculated amount of tax is made by the tax agent at the expense of any income paid by the tax agent to the payer in cash. At the same time, the amount of tax withheld cannot exceed 50 percent of the amount of income paid in cash. | Not later than the day following the day of payment of income from which personal income tax can be withheld |
| Travel allowance (daily allowance over the limit, unconfirmed expenses) | The last day of the month in which the advance report is approved after the employee returns from a business trip | The day of the actual payment of the next income from which personal income tax can be withheld | Not later than the day following the day of payment of income from which personal income tax can be withheld |
| Other income |
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After preparing the 6-NDFL report, it should be written down.
Before submitting the calculation in the form 6-NDFL to the tax authority, it is recommended to check it for errors. To do this, use the button Examination – Check control ratios. After pressing the button, the result of checking the control ratios of indicators is displayed. If the control ratios are met, then a message about the absence of errors is issued. If necessary, you can open the form to view the results of the check. In this case, you can see either those control ratios of indicators that are erroneous, or all the control ratios of indicators that are checked in the 6-NDFL report (by unchecking Display only erroneous ratios) (Fig. 12).
When you click on the required ratio of indicators, a transcript is displayed - where did these numbers come from, how did they develop, etc. When you click on a certain indicator in the transcript itself, the program automatically points to this indicator in the calculation form itself. In addition, you can check the control ratios during printing and unloading, if in the report settings (button More – Setting- bookmark General) check the box Check the ratio of indicators when printing and uploading.
Organizations submitting a calculation in form 6-NDFL to the tax authority without using telecommunication channels (or using third-party programs for electronic exchange) should prepare files for electronic transmission. Organizations submitting a calculation in the form of 6-NDFL on paper should prepare its printed form.
To generate a printed calculation form according to the 6-NDFL form with a PDF417 two-dimensional barcode, click on the button Seal located at the top of the report form (Fig. 13). To print machine-readable forms of regulated reports with a two-dimensional PDF417 barcode, it is necessary that a single module for printing machine-readable forms and templates for machine-readable forms be installed on the computer. The installation kit for the print module is included in the configuration. As soon as it becomes necessary to use the print module, it is automatically launched for installation. Templates for machine-readable forms of regulated reports are included in the configuration and installed with it, so there is no need to install templates separately.
The calculation form according to the 6-NDFL form can be printed without a barcode, if in the report settings (button More – Setting- bookmark General) check the box Allow printing without PDF417 barcode. After setting this setting by pressing the button Seal will be available for printing Form with barcode PDF417 (recommended)(Fig. 13) or Form without barcode PDF417.
When choosing the second option, the program displays the report form on the screen for previewing and additional editing of the sheets generated for printing (if necessary) (Fig. 14). Next, to print the calculation, click on the button Seal. In addition, from this report form (preview), you can save the edited calculation according to the 6-NDFL form as files to the specified directory in the PDF document format (PDF), Microsoft Excel(XLS) or in spreadsheet format (MXL) (by clicking on the button Save).
The regulated report also provides for the possibility of downloading the calculation in the form of 6-NDFL in electronic form in the format approved by the Federal Tax Service of Russia. It is recommended that you first check the report for compliance with the requirements of the electronic submission format using the button Examination – Check unloading(Fig. 15). After pressing this button, the electronic presentation of the report will be generated. If errors are found in the report data that prevent the upload from being completed, the upload will be terminated. In this case, you should correct the detected errors and repeat the upload. To navigate through errors, it is convenient to use the service error navigation window, which is automatically called up on the screen.
To unload the calculation in the form 6-NDFL for subsequent transfer through an authorized operator, you must click on the button unload and specify in the window that appears the directory where the calculation file should be saved. The program assigns a file name automatically.
In programs 1C containing a regulated reporting subsystem, a mechanism has been implemented that allows directly from the program (without intermediate uploading to an electronic representation file and using third-party programs) to send a calculation in the form of 6-NDFL to the tax authority in electronic form with an EDS (if the 1C-Reporting service is connected ").
Before sending, it is recommended to perform a format-logical control of filling the calculation. To do this, click on the button Examination – Check online(Fig. 16). To send the calculation to the tax authority directly from the program, click on the button Send.
The day of receipt of salary is the last day of the month for which it is due. That is, the salary for June is considered to be actually received on June 30. Personal income tax should be withheld from the salary on the day of its payment, and the tax should be transferred to the budget no later than the day following the day the salary was paid. Accordingly, if employees were given money not in June, but in July, then the dates for withholding and transferring tax go beyond the reporting period. How to fill out forms 6-NDFL for the 2nd quarter of 2016 in this case? In the 6-NDFL report, you need to show the accrued salary amount in line 020. The deductions related to this salary are in line 030. In line 040, the amount of personal income tax calculated from all income in June is recorded. But in line 070, the tax from the June salary does not need to be shown. Information about this salary will fall into the form 6-NDFL for 9 months of 2016 (letter of the Federal Tax Service dated February 25, 2016 No. BS-4-11 / [email protected]).
Non-taxable income in 6-personal income tax is not shown. But partially taxable are reflected in a special order. For example, partially taxable income includes: material assistance over 4,000 rubles per year; the cost of gifts is over 4000 rubles per year; daily allowance over 700 rubles for business trips in Russia and 2500 rubles for business trips abroad. In the form of 6-personal income tax, such income must be shown as follows. In section 1, on line 020, the total th amount of income accrued to employees, line 030 - non-taxable part of income. In lines 130 and 140 of section 2, the entire amount of income and personal income tax withheld from it are entered.
On June 14, the company gave an employee a gift worth 7,000 rubles. On the same day, personal income tax was withheld from the value of the gift, which exceeded 4,000 rubles. The amount of personal income tax amounted to 390 rubles. Filling out the 6-NDFL form for the 2nd quarter of 2016 is shown below.
In practice, it is not uncommon for a salary to be paid twice a month, but employees receive it on different days. How to fill out 6-personal income tax in this case? If the salary of employees for the second part of the month is paid to employees on different days, for example, one on the 3rd of the month, others on the 5th, then in the form of 6-NDFL you will have to fill out several blocks in section 2. But if the second part of the salary is for everyone employees were issued on the same day, and the advance was transferred on different days, then you should fill out one block in section 2 of form 6-NDFL. The fact is that there is no need to show the advance payment separately in section 2. Since at the date of the advance payment, income is not yet considered received. And personal income tax from the salary for the second part of the month in this case is withheld in one day.
