Error codes in 6 personal income tax.

All tax agents must report on the income tax calculated and withheld in 2016 by April 2, 2017. What to do if an error is found in the calculation, in what cases and how is a “clarification” submitted for the annual calculation of 6-NDFL?

If an error in 6-NDFL is detected when submitting the calculation

Errors in 6-NDFL can be identified already at the stage of submitting the calculation to the Federal Tax Service. Thus, the primary settlement will not be accepted at all if the title page contains incorrect details of the tax agent (TIN, name, full name of the entrepreneur), or the Federal Tax Service code. An incorrect reporting period code is also a reason for refusal of admission.

In this case, you will have to correct the errors in 6-NDFL and submit the calculation again. The calculation will again be submitted as a primary calculation with the adjustment number “000”, because its initial version was never accepted by the inspection and is considered not submitted. This must be done as quickly as possible so as not to miss the deadline for submitting reports, otherwise a fine of 1000 rubles will inevitably occur. for each overdue month, even incomplete (Clause 1.2. Article 126 of the Tax Code of the Russian Federation). Tax authorities can impose an administrative fine of 300 to 500 rubles on the head of a company (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Clarification of 6-NDFL for 2016

If the initial calculation of 6-NDFL for 2016 was successfully submitted the first time, but later the tax agent discovered any errors in it, a “clarification” must be submitted.

Refined or corrective, the calculation involves drawing up 6-NDFL again with the correct indicators and in full. The correction number “001”, “002”, etc. will be indicated on its title page. depending on the number of “retakes”.

If you discover an error yourself, it is better to submit an updated 6-NDFL without delay. If the tax authorities find your mistakes first, they will consider it unreliable information and will impose a fine of 500 rubles. for each incorrect document (Article 126.1 of the Tax Code of the Russian Federation).

The updated calculation is submitted for the period to which the detected error relates. For example, in the annual 6-NDFL, an error was identified in the calculation of tax, which was made back in the 1st quarter. In this case, the 6-NDFL adjustment must be submitted for the 1st quarter, half a year, 9 months and for 2016, because the calculation is compiled on an accrual basis, which means that the error affected the results of all reporting periods.

Unlike certificates in form 2-NDFL, calculation of 6-NDFL does not provide for partial correction, cancellation, or annulment of data.

In what cases is clarification 6-NDFL submitted?

Here are some situations when a tax agent will have to submit a 6-NDFL adjustment calculation:

Incorrect OKTMO specified– the tax office may request clarification on the specified code if it does not apply to its service territory. If the specified code refers to a given Federal Tax Service, the accruals without additional clarification will be attributed to the incorrect OKTMO. In order to avoid a fine for failure to submit 6-NDFL on time according to the correct OKTMO, you will have to submit 2 corrective calculations at once:

updated calculation with incorrect OKTMO, indicating zero data in sections 1 and 2;
updated calculation with correct OKTMO and correct indicators.

Incorrect location code (accounting)) - this can happen, for example, if the company has separate divisions, but when submitting the calculation for the branch, instead of the code “220” they indicated “212” - the parent organization.
Incorrect tax rate in section 1, or when calculating personal income tax at several rates, all indicators were assigned to only one of them. For each tax rate, you must fill out a separate calculation page with lines 010-050, and the totals in lines 060-090 summarize the data for all rates and are reflected only on the first page.

Correlation between 2-NDFL certificates and 6-NDFL calculations: errors for 2016

Certificates 2-NDFL are filled out for each individual separately, and 6-NDFL are generalized indicators for all individuals. When preparing the calculation of 6-NDFL for 2016, it is imperative to observe the control relationships between these reporting forms (letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852). Otherwise, the tax agent will have to submit a “clarification” for the 6-NDFL calculation for 2016 if there are the following discrepancies:

The number of persons who received income in the reporting period is indicated incorrectly. The number of individuals indicated in line 060 of the annual calculation of 6-NDFL must match the number of 2-NDFL certificates with attribute “1” submitted for the same period.
The income indicated on the line is not equal to the sum of the lines “Total amount of income” of all 2-NDFL certificates.
Income in the form of dividends on line 025 differs from the amount of dividend income on all 2-NDFL certificates.
Personal income tax for each rate on line 040 is not equal to the amount of calculated tax for all 2-personal income taxes at the same rates.
The tax not withheld from individuals differs by line from the amount of tax not withheld for all 2-NDFL certificates.

Example

Volna LLC submitted the primary 6-NDFL for 2016 on time, but later it was discovered that one employee was not taken into account in the total number of individuals who received income on line 060. After correcting line 060, the adjustment number “001” is indicated on the title page and the new submission date is indicated at the bottom of each calculation page.

Section 1 of form 6-NDFL is filled out with a cumulative total, and section 2 - only for the last three months of the reporting period. Some accountants forget this and do the opposite.

What other mistakes do tax agents make when filling out this calculation? A lot of mistakes. The Federal Tax Service has grouped the most common ones and listed them in a letter.

We present to you a line-by-line analysis of the “jambs” of accountants when filling out 6-NDFL.

Line 020 (income)

Accountants mistakenly indicate on line 020 income that is completely exempt from personal income tax. Meanwhile, the Federal Tax Service, in its letter dated August 1, 2016 N BS-4-11/13984@, reported that this line does not reflect income not subject to personal income tax, listed in Article 217 of the Tax Code of the Russian Federation.

Thus, this line should not include, in particular, child care benefits, maternity benefits, financial assistance up to 4,000 rubles, financial assistance at the birth of a child up to 50,000 rubles, etc.

Sometimes accountants reflect income in the form of temporary disability benefits in section 1 in the period for which the benefit was accrued. Meanwhile, the date of actual receipt of such income is considered the day the income is paid (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Income in the form of temporary disability benefits is reflected in the period in which such income is paid.

Line 050 (advance payments by foreigners)

If according to line 050 of the section the amount of fixed advance payments exceeds the amount of calculated tax, such a report will not pass the test for control ratios.

Tax authorities will send a notification to the tax agent about the identified errors and will give 5 days to make corrections.

Let us remind you that according to clause 7 of Art. 227.1 if the amount of fixed advance payments paid for the period of validity of the patent in relation to the corresponding tax period exceeds the amount of tax calculated at the end of this tax period based on the income actually received by the taxpayer, the amount of such excess is not the amount of overpaid tax and is not subject to refund or credit to the taxpayer.

Line 070 (withheld tax)

Sometimes accountants line 070 reflects the amount of tax that will be withheld only in the next reporting period(for example, September salary paid in October).

It is not right. This line reflects the total amount of tax withheld by the tax agent, cumulatively from the beginning of the tax period. Since the tax agent must withhold the amount of tax on income in the form of wages accrued for September but paid in October in October directly upon payment of wages, line 070 for the 3rd quarter of 2017 is not filled in. The tax authorities reported this in a letter dated 01.08.2016 N BS-4-11/13984@.

Line 080 (withheld tax)

Sometimes accountants on line 080 indicate the amount of payroll tax that will be paid in the next reporting period, that is, when the deadline for fulfilling the obligation to withhold and transfer personal income tax has not arrived.

In addition, accountants make another mistake - indicate in this line the difference between calculated and withheld tax.

Meanwhile, line 080 should show 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 payment of other income in cash.

Line 100 (date of receipt of income)

Sometimes When paying wages, tax agents indicate in line 100 the actual date of transfer of funds, while 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 was accrued income for the performance of labor duties in accordance with the employment agreement (contract) (clause 2 of Article 223 of the Tax Code of the Russian Federation).

In addition, sometimes on line 100 when paying a bonus based on the results of work for the year, the last day of the month is indicated on which the bonus order is dated. However, 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 of payment of income, including the transfer of income to the taxpayer’s bank accounts (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). The Federal Tax Service provided clarification on this issue in a letter dated 10/06/2017 N GD-4-11/20217@.

Line 120 (deadline for transferring personal income tax)

Some accountants they mistakenly believe that in line 120 it is necessary to indicate the actual date of personal income tax transfer. Meanwhile, this line is 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.

Another common mistake accountants make is indication in lines 100, 110, 120 of deadlines outside the reporting period.

It is correct to reflect in section 2 of the 6-NDFL calculation for the corresponding reporting period 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 remittance occurs in accordance with paragraphs. 6 tbsp. 226 and paragraph 9 of Art. 226.1 Tax Code of the Russian Federation.

Line 140 (tax withheld)

Sometimes in this line the amount of tax withheld is incorrectly indicated taking into account the amount of personal income tax returned by the tax agent, whereas the generalized amount of tax withheld on the date indicated in line 110 should be indicated. That is, the exact amount of personal income tax that is withheld is indicated.

What other errors are there in section 2?

Sometimes accountants duplicate in section 2 of form 6-NDFL operations started in one reporting period and completed in another. It is not right. You need to reflect the operation once - during the period of its completion.

Often when filling out the calculation Inter-account payments (salaries, vacation pay, sick leave, etc.) are not included in a separate group.. However, the procedure for filling out the calculation stipulates that the block of lines 100 - 140 of the section is filled out for each tax transfer deadline separately, if for different types of income that have the same date of their actual receipt, there are different tax transfer deadlines.

On October 14, 2015, Russia approved a reporting form: calculation of personal income tax according to form 6NDFL, which was calculated and withheld from individuals in the reporting period. A declaration in the approved form is required to be completed and submitted to the Federal Tax Service for all tax agents (companies, organizations, enterprises and individual entrepreneurs).

Report on form 6-NDFL: submission regulations, structure

The report in form 6NDFL is submitted to the tax office quarterly. The deadline for submission is the last day of the month following the reporting month. If this date falls on a holiday, Saturday or Sunday, then the acceptable date for submitting the report is the next working day after the weekend or holiday.

In 2017, the calculation of the report must be submitted to the tax authority no later than:

April 3, 2017 (annual calculation for 2016),
May 2, 2017 (quarterly report for three months of 2017),
thirty-first July 2017 (semi-annual report for 2017),
October thirty-first, 2017 (report for nine months of 2017).

The report for 2017 must be submitted no later than April 2, 2018.

Violation of deadlines for submitting reports leads to sanctions from the tax authorities. The tax agent is punished with a fine of one thousand rubles for each overdue month, even if the delay was only one day.

Penalties are provided for incorrect registration and errors in the calculation of 6NDFL. For inaccuracies discovered by tax officials, you will have to pay a fine of five hundred rubles.

This report provides information not on a specific individual, but in general on accrued and transferred income tax for all individuals who received income in the organization.

Petrova N.I. - within 10 months from the beginning of the year for 1 child 1,400 rubles x 10 months = 14,000 rubles
Morozov E.N. - within 3 months from the beginning of the year for three children - ((1400 x 2) + 3000) x 3 months. = 17,400 rub.
During 2016, one employee was provided with a standard deduction as a disabled person: A.V. Sidorov. - for 12 months from the beginning of the year, the deduction amounted to 500 x 12 months. = 6000 rubles.

In order to easily fill out section 2 of calculation 6 of personal income tax for the fourth quarter. 2016, we will use the following auxiliary table. It reflects the amounts of payments, tax deductions, accrued and paid taxes in the 4th quarter.

date issuance income	date actual get (accruals) income	date hold Personal income tax	Redate date number Personal income tax	Afterbirth due date listed Personal income tax	View received remuneration (income) in rubles	Sum income in rubles	Sum tax deductions in rubles	Held Personal income tax in rubles
11.10.16	30.09.16	11.10.16	11.10.16	12.10.16	Salary for September (will graduate	300000	1900	((300000+150000) 58253, where 150000 advance payment has already been paid 1st half of September
20.10.16	31.10.16	11.11.16	11.11.16	12.11.16		150000
20.10.16	20.10.16	20.10.16	31.10.16	31.10.16	unemployed	24451,23
25.10.16	25.10.16	25.10.16	25.10.16	31.10.16	Reward under contract it turns out services	40000
11.11.16	31.10.16	11.11.16	11.11.16	14.11.16	Salary second floor	317000	1900	((317000+150000)
11.11.16	11.11.16	11.11.16	30.11.16	30.11.16	Vacation pay	37428,16
20.11.16	30.11.16	09.12.16	09.12.16	12.12.16	Salary pay for the first half	150000
	30.11.16	09.12.16	09.12.16	12.12.16	Salary for the second half	320000	500	((320000+150000)
20.12.16	30.12.16	11.01.17	11.01.17	12.01.17	Salary for the first floors December	150000
26.12.16	26.12.16	26.12.16	26.12.16	27.12.16	Dividends	5000
27.12.16	27.12.16	27.12.16	27.12.16	28.12.16	Gifts in monetary form	35000		910((35000-28000)
					TOTAL	1528879,39		194560

The table shows New Year gifts given to seven employees.

In 2016, these employees did not receive financial assistance or other gifts.

An example of filling out the second section of 6NDFL

Based on the information indicated in the table above, we will consider how to fill out section 2 6 of personal income tax:

First block:

p. 100 - 09/30/2016 p. 130 - 300000;
pp. 110 - 10/11/2016 pp. 140 - 58253;
pp. 120 - 10/12/2016.

Second block:

p. 100 - 10/20/2016 p. 130 - 24451.23;
pp. 110 - 10/20/2016 pp. 140 - 3183;
pp. 120 - 10/31/2016.

Third block:

pp. 120 - 10/31/2016.

Fourth block:

p. 100 - 10/25/2016 p. 130 - 40000;
pp. 110 - 10/25/2016 pp. 140 - 5200;
pp. 120 - 10/31/2016.

Fifth block:

p. 100 - 10/31/2016 p. 130 - 317000;
pp. 110 - 11.11.2016 pp. 140 - 60463;
pp. 120 - 11/14/2016.

Sixth block:

p. 100 - 11.11.2016 p. 130 - 37428.16;
pp. 110 - 11.11.2016 pp. 140 - 4866;
pp. 120 - 30.11.2016.

Seventh block:

pp. 100 - November 30, 2016 pp. 130 - 32000;
pp. 110 - 12/09/2016 pp. 140 - 6103;
pp. 120 - 12/12/2016.

Eighth block:

pp. 100 - 12/26/2016 pp. 130 - 5000;
pp. 110 - 12/26/2016 pp. 140 - 650;
pp. 120 - 12/27/2016.

Ninth block:

p. 100 - 12/27/2016 p. 130 - 35000;
pp. 110 - 12/27/2016 pp. 140 - 910;
pp. 120 - 12/28/2016.

2 section 6 personal income tax: form, example of filling out a zero report

The 6NDFL report is required to be provided by tax agents: enterprises (organizations) and individual entrepreneurs paying remuneration for labor to individuals. If during the calendar year the individual entrepreneur or enterprise did not accrue or pay income to employees and did not conduct financial activities, then the zero calculation of form 6NDFL does not need to be submitted to the Federal Tax Service.

But if an organization or individual entrepreneur provides a zero calculation, then the Federal Tax Service is obliged to accept it.

Inspectors of the Federal Tax Service do not know that the organization or individual entrepreneur did not conduct financial activities in the reporting period and were not tax agents, and are expecting a calculation in form 6NDFL. If the report is not submitted within two weeks after the final submission deadline, the Federal Tax Service has the right to block the bank account and impose penalties on the individual entrepreneur or organization that did not submit the report.

To avoid troubles with the Federal Tax Service, the accountant has the right to provide a 6NDFL declaration (with empty values) or write an information letter to the Federal Tax Service.

A sample of a report prepared for submission with zero indicators is given below.

A sample letter to the Federal Tax Service regarding a zero report can be seen below.

Filling out 6 personal income tax: algorithm of actions

To facilitate the work of filling out the second section of the 6NDFL calculation, you must:

Select all payment orders for personal income tax payments in the reporting quarter.
Select all payment orders for transferring income to employees and cash receipts for issuing income from the cash register, arrange them in chronological order.
Create an auxiliary table following the example described above
Fill out information for each type of income in the table according to the information given in the section: “How to fill out 6NDFL: lines 100-120.”
From the completed auxiliary table, take information for section 2 of calculation 6 of personal income tax.

Attention:

Line 110 indicates the day on which the employee’s income was actually paid (even if the salary or other income was paid later than the date established by the Tax Code).
Personal income tax is not withheld when paying an advance.
Line 120 indicates the deadline for transferring tax to the budget by type of income, and not the actual date of transfer of income tax (even if the tax is transferred later than the date established by the Tax Code).
In line 140 the amount of calculated income tax on the income paid is entered (if the income tax is not fully transferred or not transferred at all, then the tax that should have been transferred is still entered).

Second section 6 personal income tax. Situation: impossible to withhold tax

How to fill out section 2 of section 6 of personal income tax when it is not possible to withhold income tax from an employee?

An individual received income in kind (for example, a gift), but in the future he has no cash payments.

The employer does not have the opportunity to withhold and transfer to the budget income tax on income issued in kind.

How to fill out section 2 of section 6 of personal income tax in this situation is indicated below:

line 100 - day of issue of income in kind;
p.110 - 0;
p.120 - 0;
line 130 - income in kind (amount);
p.140 - 0.

The amount of unwithheld income is indicated in section one of the declaration on page 080.

Conclusion

Declaration 6 of personal income tax - a new report for accountants. When filling it out, a large number of questions arise; not all the nuances are considered and reflected in the recommendations given by the tax authorities. Explanations and clarifications on controversial issues are regularly given in official letters of the Federal Tax Service of the Russian Federation. In 2017, there are no changes to the reporting form and the rules for filling it out. This article describes how to fill out section 2 of section 6 of personal income tax in the most common situations; the given algorithm for compiling the second section of the calculation is successfully used in practice.

Good luck in submitting your reports!

Tax agents are required to submit a reporting document in form 6-NDFL to the service that deals with tax issues (local branch of the Federal Tax Service). This report must contain summarized information about all income that individuals received from the tax agent for a certain reporting period. Filling out the 6-NDFL form is carried out according to certain rules that are not recommended to be violated. This is due to the fact that the legislative system of our state provides for penalties for mistakes made. This will be discussed in this article.

Features of filling out the 6-NDFL form

In order to avoid mistakes when filling out the 6-NDFL form, the accountant must know all the features and nuances of this procedure.

Form 6-NDFL consists of a title page and two main sections that must be completed:
- the first section is “Generalized Indicators”, which contains information about payments to individuals that were accrued during the reporting period, plus deductions and personal income tax;
- the second section is “Dates and amounts of income actually received and personal income tax withheld”; it includes the amounts of wages issued to employees and other payments intended for them.
Information in this document is entered in general for the entire company, which is a tax agent.
Amounts are submitted on a cumulative basis from the very beginning of the reporting period.
Digital values of monetary amounts are entered on the form in whole rubles (that is, kopecks are not included).
If the necessary information to fill out the 6-NDFL form is not available, then a “zero” form is issued. Although a “zero” report in Form 6-NDFL is not required from those companies that did not pay wages to workers or pay them other types of income, experts recommend sending a corresponding letter with explanations to the tax service.

When entering information into the reporting document form in Form 6-NDFL, you should refer to the procedure for filling it out, which is approved at the legislative level - order No. ММВ-7-11-450@ Federal Tax Service (dated 10/14/15).

Established fines for errors in filling out 6-NDFL

Inaccuracies in the completed form in Form 6-NDFL, which tax inspectors recognize as errors made by an employee of the company's accounting department, are usually subject to penalties. The conditions of the penalty system for this type of reporting documentation are specified in the following documents adopted at the legislative level:

NK, article No. 126.1;

letter No. 03-04-06/23193 of the Ministry of Finance (dated 04/21/16).

Although nowhere is there a list of specific errors for which a tax agent is subject to a fine. They are talking specifically about the false information provided in the 6-NDFL report. This means that all responsibility for identifying such false information will be assigned to tax inspectors who carry out on-site inspections.

Not only the company acting as a tax agent, but also the persons responsible for preparing these papers (for example, the director of the company) are held liable for providing false information in the reporting documentation 6-NDFL.

The penalties are as follows:

for each document with unreliable information (errors) a fine of 500 rubles is imposed (TC, Article No. 126.1);

an administrative fine is provided for an official of the violating company - from 300 rubles to 500 rubles (Administrative Code, Article No. 15.6).

But experts warn that a tax agent can avoid accruing penalties. This is possible in the case when an employee of the company’s accounting department notices errors earlier than tax inspectors do during an audit. To correct them, you must submit a clarifying document explaining why false information was entered into form 6-NDFL.

The most common mistakes when filling out 6-NDFL that need clarification

Tax service specialists have identified a number of the most common errors that occur when filling out the 6-NDFL report form. Let's look at them in order:

On line 020 - errors due to incorrect understanding of the wording of the entered information (the income that individual workers actually received from Article No. 223 of the Tax Code is reflected, and not the accrued benefits for them).

Line 030 - non-taxable payments are made, which should be attributed to standard, social and property deductions (for example, these include child benefits).

On line 070, the indicator of the personal income tax that was withheld by the tax agent at the time of the reporting date is recorded (for example, when entering the amount of workers' wages for June, a clarifying explanation should be written when it is actually issued in July).

On line 100, the date of receipt of income according to the code is entered, and not the day the funds were actually issued (for clarification, you will need to draw up a clarifying document).

On line 120 - enter the number indicated in the personal income tax payroll (accounting employees often confuse this day with the deadline established by tax legislation).

In this section, tax agents indicate generalized data for all individuals. The amount of income accrued to him is reflected, as well as the calculated and withheld personal income tax. The data is indicated on an accrual basis for the entire tax period.

The following violations are often committed when filling out this section:

Data is reflected not on an accrual basis.
By line 20 income that is not subject to personal income tax is also reflected, whereas on the basis of Article 217 of the Tax Code of the Russian Federation they are not subject to reflection within the specified period (Letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11/13984@).
By line 70 indicates the amount of personal income tax that will be withheld in the next period. Most often this happens if wages are accrued in one period and paid in another. Personal income tax is transferred when paying wages, so it must relate to the period when it was paid and not accrued.
Incorrectly indicated tax amounts for line 80. This line should indicate the amount of tax that the tax agent cannot withhold. The Federal Tax Service in letter No. BS-4-11/13984@ explained that this line reflects the amount of unwithheld tax on income received in kind and in the form of material benefits, if there are no payments in cash. Instead, tax agents often reflect in line 80 the amounts of personal income tax, the obligation to withhold which will occur in the next tax period. Also, line 80 erroneously reflects the difference between the personal income tax that is accrued and the amount of tax withheld.

Calculation of 6-NDFL. Filling example

Section 2

Section 2 of form 6-NDFL is intended to indicate:

dates when individuals received income;
dates when the tax was withheld;
deadlines for transferring personal income tax;
generalized indicators of income and personal income tax.

In this case, transactions are reflected only for the last three months of the reporting period- The Federal Tax Service has repeatedly reported this to tax agents (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) .

However, some individuals, when filling out 6-NDFL, reflect the data in section 2 on an accrual basis from the beginning of the year. And this is considered a gross violation of filling out the calculation.

The block of lines 100-140 of section 2 is filled out separately for each period for transferring personal income tax. This also applies to cases where different types of income have the same tax payment date.

Let's say that on the last day of the month an employee was paid wages for the second part of this month and vacation pay for the upcoming vacation next month. From the point of view of the law (Article 223 of the Tax Code of the Russian Federation), the date of actual receipt of income (wages and vacation pay) is the day of their receipt. But the deadlines for transferring personal income tax on these incomes are different. Tax on vacation pay is transferred on the same day, and tax on wages can be transferred on the next day. These incomes must be included in section 2 of form 6-NDFL in separate blocks.

In addition, quite often tax agents do not classify interpayment payments - wages, sick leave, vacation pay - into a separate group. This is also a gross violation (letter of the Federal Tax Service No. GD-4-11/22216@).

When filling out the block under consideration for different types of income, tax agents most often incorrectly indicate the dates of actual receipt of income on line 100, personal income tax withholding dates in line 110, as well as the deadline for tax payment on line 120. We will further look at how to fill out this block correctly using specific examples.

Salary examples

First, let us recall the basic rules related to the payment of wages and withholding personal income tax:

the date of receipt of income in the form of wages is the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation);
if the employee was fired before the end of the month, then the date of actual receipt of income in the form of wages is recognized as his last working day;
Personal income tax on wages is withheld by the tax agent upon actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation);
transfer of personal income tax to the budget must be made no later than the next day (clause 6 of Article 226 of the Tax Code of the Russian Federation).

So, let’s look at the correct reflection of wages in 6-NDFL using specific figures.

Let the employee’s salary be 100,000 rubles. On November 30, he received wages for November in the amount of 87,000 rubles (minus personal income tax of 13,000 rubles).

Blocks of lines 100-140 of section 2 are filled in as follows:

line 100 - November 30, 2017 (date of actual receipt of income);
line 110 - November 30, 2017 (date of personal income tax withholding);
line 120 - 12/01/2017 (deadline for transferring personal income tax to the budget);
line 130 - 100,000 (salary amount);
line 140 - 13,000 (amount of calculated and withheld tax).

If the last day of the period for transferring personal income tax falls on a weekend, then the end of the period is postponed to the next working day.
If the last day of the month, that is, the date of actual receipt of wages, falls on a weekend, then the transfer to the next day is not carried out. Thus, the date of actual receipt of salary is considered the last day of the month even if it falls on a weekend.
Accrual of income and withholding of personal income tax are included in the calculation for the period in which the date of actual receipt of income falls.
The amount of personal income tax is included in the calculation for the reporting period if the period of its withholding and transfers relate to this period.
On line 120, you should indicate not the date of the actual transfer of the tax, but precisely the last day of this period.

Another example that will illustrate filling out calculations for wages paid at the junction of quarters.

Let's say the salary for September was paid on October 2. How to reflect this in section 2 of the 6-NDFL calculation?

The calculation for 9 months of the reporting year indicates:

in line 100 - 09/30/2017;
in line 130 - the salary amount.
The calculation for the year indicates:
in line 110 – 10/02/2017;
in line 120 – 10/03/2017;
in line 140 - the amount of tax.

Vacation pay in 6-NDFL

General rules for personal income tax on vacation pay:

the date of actual receipt of income in the form of vacation pay is the day of their payment (subclause 1 of clause 1 of Article 223 of the Tax Code of the Russian Federation);
Tax agents must transfer to the budget the amounts of calculated and withheld personal income tax from vacation pay no later than the last day of the month in which they were paid (clause 6 of Article 226 of the Tax Code of the Russian Federation).

The employee goes on vacation on June 1, 2017. The amount of vacation pay was 10,000 rubles, which he received on May 28. The amount of personal income tax is 1300 rubles.

We fill out section 2 of form 6-NDFL for the six months:

line 100 - 05/28/2017;
line 110 - 05/28/2017;
line 120 - 05/31/2017;
line 130 - 10,000;
line 140 - 1,300.

The employee decided to quit immediately after his vacation. On March 15 of this year, he received vacation pay and went on vacation, followed by dismissal.

Fill out section 2 for the first quarter:

line 100 - 03/15/2017;
line 110 - 03/15/2017;
line 120 - 03/31/2017;
line 130 - amount of vacation pay;
line 140 - personal income tax amount.

Payment under the GPC agreement

General information on payment for civil contracts:

the date of actual receipt of income for the provision of services is considered day of payment of this income(subparagraph 1 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation);
tax agents are required to withhold personal income tax upon actual payment(clause 4 of Article 226 of the Tax Code of the Russian Federation);
It is necessary to transfer personal income tax no later than the next day after the day of payment of income to the taxpayer.

It happens that the certificate of completion of work under a civil contract is signed in one month, and payment is made in another. In this case, 6-NDFL is filled out upon the payment of remuneration, and not on the drawing up of the act.

The agreement was concluded with an individual on August 5, 2017. The act was signed in August, and remuneration in the amount of 30,000 rubles was paid on September 7. The personal income tax amount was 3,900 rubles.

We fill out 6-NDFL. The operation will be reflected in both sections 1 and section 2 of the calculation for 9 months of 2017. In section 2 we indicate:

line 100 – 09/07/2017;
line 110 – 09/07/2017;
line 120 – 09/08/2017;
line 130 – 30,000;
line 140 – 3,900.

Sick leave

Payment and deduction of personal income tax from sick leave is carried out according to the following rules:

the date of actual receipt of income is the day of its payment;
personal income tax is withheld upon actual payment;
Tax transfer occurs no later than the last day of the month in which the payment was made.

In section 2 of form 6-NDFL we reflect the following entries:

line 100 – 09/15/2017;
line 110 – 09/15/2017;
line 120 – 09/30/2017;
line 130 - benefit amount;
line 140 – personal income tax amount.

The payment of disability benefits should be indicated in 6-NDFL upon the fact. That is, if sick leave income was accrued in one period and paid in another, then in 6-NDFL it should be reflected in sections 1 and 2 of the period in which the income was paid.

Reflection of bonuses

The actual payment date of the premium depends on what type of premium it is.

If the premium is part of salary, then the date of actual receipt is the last day of the month for which it was accrued. This is, for example, a bonus for production results, which is paid based on the results of the month.

Let’s say such a bonus was accrued for August and paid on October 25, 2017. In this case, the date of actual receipt of income will be considered August 31. In the calculation for 9 months of 2017, the transaction should be reflected on lines 020, 040, 060, and in the form for the year - on line 070.

In the annual form, the lines of section 2 are also filled in:

line 100 – 08/31/2017;
line 110 – 10/25/2017;
line 120 – 10/26/2017;
line 130 - bonus amount;
line 140 – personal income tax amount.

In addition, bonuses that are part of the salary can be accrued at a time or annually. In this case, the date of receipt of income is the day the premium is paid (letter of the Federal Tax Service of the Russian Federation dated October 6, 2017 No. GD-4-11/20217@). The same goes for bonuses that do not relate to wages at all, and are accrued, for example, for holidays, anniversaries and other circumstances.