Download a sample of filling out the 6 ndfl form. Rules and order of filling

In 2016, on the territory of the Russian Federation began to be used new form of the report 6-NDFL... All employers began to take it already according to the results of the first reporting quarter. The new declaration differs from the calculation of 2-NDFL not only in content and form, but also in terms of submission, but nobody canceled the 2-NDFL form.

What is a 6-NDFL declaration and who must submit it

Form 6-NDFL represents type of tax reporting, which must be submitted by all business entities using the labor of employees. It contains information about all deductions and accruals made by the employer for taxes on payroll of staff members.

Individual entrepreneurs and commercial organizations, when filling out a report, can use special software 1Cwhich automatically performs mathematical calculations.

The declaration is submitted only those entrepreneurs who have hired workers.

If in the reporting period individual entrepreneurs and commercial organizations did not make any payments to employees and did not withhold personal income tax from them, then they do not need to submit a zero return.

To insure themselves against possible claims from regulatory authorities, legal entities and individual entrepreneurs should submit a letter to the tax authority at the place of registration, which indicates the reason for the failure to submit the 6-NDFL form. Such an appeal is made in free form, but it should indicate the reason why payments were not made, provided that the legal entity has employees.

When to take in 2018

Form 6-NDFL is submitted by commercial organizations and individual entrepreneurs Once a quarter... The Tax Code of the Russian Federation for 2018 sets the following deadlines for submitting reports:

When submitting a form to a supervisory authority, business entities must take into account one nuance. If the deadline established by Federal law falls on a weekend or holiday, then the last day for submitting the report is postponed to the next working day.

The Tax Code of the Russian Federation takes into account the following calculation submission dates:

Form 6-NDFL is submitted by business entities at the place of their registration. If individual entrepreneurs and commercial organizations use the UTII regime, then the declaration is submitted at the place of registration as a payer of this tax.

Difference from 2-NDFL

Major changes:

1. The information is detailed for each individual who received any income from a business entity in the reporting period.
2. Not only accrued and paid income is reflected, but also all deductions made, as well as calculated taxes.
3. Filled in and submitted to the supervisory authority based on the results of the reporting quarter.

Rules and order of filling

Form 6-NDFL can be submitted on paper or in electronic form.

Through telecommunication channels, the declaration is submitted only by those business entities with more than 25 employees in the staff during the reporting period.

Such employers transfer the calculation to the supervisory authorities as follows:

• on flash drives;
• on disks;
• via the Internet (for this, they use a special service posted on the FTS website www.nalog.ru, or EDF operators are involved);
• through State services https://www.gosuslugi.ru/.

The calculation of 6-NDFL is filled in by commercial organizations and individual entrepreneurs who have the number of employees does not exceed 25 people, by hand or using special software (1C).

When filling out this form, employers must take into account the basic norms and provisions of the Tax Code of the Russian Federation and comply with the following requirements:

1. The calculation is filled in on the basis of data obtained from the registers of accounting and tax accounting.
2. If it is not possible to put all the data on one page, the employer must fill in as many sheets as necessary.
3. If a mechanical or mathematical error was made in the calculation, then corrections must be made in accordance with the regulations of the Federal Law.
4. The Tax Code prohibits double-sided printing of a document and stapling all sheets of the form together.
5. All blank lines should be filled with dashes, and on each page of the form (starting with the title page) numbering is indicated.
6. If the employer fills out a paper form, then he can use ink in three colors: black, purple and blue.
7. When generating a report on a computer, use a font with a height of 16-18 points, Courier New.
8. Form 6-NDFL must be filled out for each OKTMO code separately.
9. All text and number fields must be filled in by business entities from left to right.

Sanctions for Failure to Submit a Declaration

For late submission of the 6-NDFL form, the Tax Code of the Russian Federation provides penalties... If employers violate the legal deadlines, they will have to pay to the budget 1000 rubles for each month of delay.

The supervisory authorities are empowered to block the settlement accounts of those individual entrepreneurs and commercial organizations that more than 10 days delayed filing reports. If business entities filed a 6-NDFL form with inaccurate data, then they face fine of 500 rubles for each incorrectly completed report.

The service allows:

1. Prepare reports promptly
2. Competently generate the final file
3. Perform quality error checking
4. Print ready, completed form
5. Send an electronic reporting form

Difference 6-NDFL from 2-NDFL

Immediately, we note that in addition to the legislative requirement for tax agents to submit the 6-NDFL Calculation, they are still required to submit to the tax office Information on the income of individuals in the form of 2-NDFL in accordance with paragraph 2 of Art. 230 of the Tax Code of the Russian Federation.

6-NDFL and 2-NDFL - reports of completely different content.

How to take 6-NDFL

All tax agents with more than 25 employees are required to submit quarterly and annual calculations of personal income tax amounts exclusively in electronic form using telecommunication channels. A new electronic version of the 6-NDFL form can be prepared on our website.

Individual entrepreneurs and companies employing less than 25 people can use the right to submit settlements in paper form.

Who submits the 6-NDFL report and where:

1. Tax agents - Russian organizations that have separate subdivisions, send the calculation of the amounts of personal income tax in respect of individuals who received income from such separate subdivisions to the tax authorities at their location;
2. Tax agents - organizations that are classified as the largest taxpayers, present a calculation of the amounts of personal income tax (including in relation to individuals who received income from separate divisions of these organizations):
   • To the tax authority at the place of registration as the largest taxpayer.
   • Or to the tax authority at the place of registration such a taxpayer at the appropriate a separate unit (separately for each separate subdivision).
3. Tax agents - individual entrepreneurs who are registered with the tax authority at the place of business in connection with the application of the taxation system in the form of UTII and (or) PSN, submit the calculation of the amounts of personal income tax in respect of employees to the tax authority localhis accounting in connection with such activities;
4. The rest of individual entrepreneurs with employees represent the calculation of 6-NDFL at your place of residence.

OKTMO in 6-NDFL

In the first editions, it was accepted that tax agents would have to generate 6-NDFL statements for the entire organization as a whole. Later, changes were made that led to the fact that the OKTMO code became one of the essential details of the report and began to be indicated on the title page of the calculation. Thus, there was a duty to prepare a report for each OKTMO separately. The same applies to the checkpoint props. That is, the tax agent needs to generate as many reports as the number of OKTMO-KPP combinations exists in the organization.

Deadlines for filing 6-NDFL for 2018

Calculation of the amounts of personal income tax calculated and withheld by the tax agent in the form of 6-NDFL for the reporting periods 2018 of the year is served in the same way as for the periods of 2017. That is, on a quarterly basis, no later than the last day of the month following the reporting period:

• 6-NDFL for the 1st quarter of 2018 - until May 3, 2018 inclusive;
• 6-NDFL for the six months of 2018 - until July 31, 2018 inclusive;
• 6-NDFL for 9 months of 2018 - until October 31, 2018 inclusive;
• 6-NDFL for the year 2018 - no later than April 1, 2019.

How to fill out 6-NDFL

The procedure for filling out the Title page

2.1. The title page (Page 001) of the Calculation form is completed by the tax agent, with the exception of the section "To be completed by an employee of the tax authority".

2.2. The title page of the Calculation form indicates:
on the lines "INN" and "KPP" - for tax agents - organizations - the identification number of the tax agent (TIN) and the code of the reason for registration (KPP) at the location of the organization is indicated according to the Certificate of registration with the tax authority, and for tax for agents - individuals, the TIN is indicated in accordance with the Certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation.
If the Calculation form is filled in by an organization that has separate subdivisions, in this field, after the TIN, the checkpoint at the place of registration of the organization at the location of its separate subdivision is indicated;
on the line "Correction number" - when the tax agent submits the primary Calculation to the tax authority, "000" is entered, when the revised Calculation is submitted, the correction number is indicated ("001", "002" and so on);
on the line "Submission period (code)" - the code of the submission period in accordance with Appendix No. 1 to this Procedure.
For liquidated (reorganized) organizations, on the line "Submission period (code)", the submission period code corresponding to the time period from the beginning of the year in which the liquidation (reorganization) took place, until the day of completion of the liquidation (reorganization) is entered. For example, upon liquidation (reorganization) of an organization in September of the corresponding tax period, the code "53" is put in the specified line.
On the line "Tax period (year)" - four digits indicating the corresponding period (for example, 2016);
on the line "Submitted to the tax authority (code)" - the code of the tax authority to which the Calculation is submitted (for example, 5032, where 50 is the region code, 32 is the tax authority code);
on the line "At the location (accounting) (code)" - the code of the place of presentation of the Calculation by the tax agent in accordance with Appendix No. 2 to this Procedure;
on the line "(tax agent)" the abbreviated name (if absent, the full name) of the organization is indicated in accordance with its constituent documents. The content of the name (its abbreviation or name, for example, "School N 241" or "OKB" Vympel ") is located from the beginning of the line.
In respect of an individual recognized as a tax agent, the full, without abbreviations, the surname, name, patronymic (patronymic is indicated if available) shall be indicated in full, in accordance with the document proving his identity. In the case of a double surname, the words are written with a hyphen. For example, Alexey Mikhailovich Ivanov-Yuriev;
on the line "OKTMO Code" - the OKTMO of the municipality is filled in, taking into account the provisions of clause 1.10 of this Procedure;
on the line "Contact telephone number" - the telephone city code and the contact telephone number of the tax agent, which, if necessary, can be used to obtain reference information regarding the taxation of personal income, as well as the credentials of this tax agent;
on the line "On ___ pages with the attachment of supporting documents or their copies on ___ sheets" - the number of pages of the Calculation and the number of sheets of the document confirming the authority of the representative, if he submits or signs the Calculation;
on the line "I confirm the accuracy and completeness of the information specified in this calculation" - in the case of confirmation of the accuracy and completeness of the information in the Calculation form by the tax agent, 1 is put down, in case of confirmation of the reliability and completeness of the information by the representative of the tax agent, 2 is put down, and the surname, name , patronymic of the person, name of the organization - the representative of the tax agent;
on the line "Signature ________ Date" - signature, date, month number, year of signing the Calculation;
on the line "Name of the document confirming the authority of the representative" - \u200b\u200bthe type of document confirming the authority of the representative of the tax agent.

2.3. The section of the title page "To be completed by an employee of the tax authority" contains information about the method of submitting the Calculation in accordance with Appendix No. 3 to this Procedure, the number of pages of the Calculation and the number of sheets of the document confirming the authority of the representative, if he submits or signs the Calculation, the date of its submission (receipt) , the number under which the Calculation is registered, the surname and initials of the name and patronymic of the tax authority employee who accepted the Calculation, his signature.

Procedure for filling out Section 1 "Generalized indicators"

3.1. Section 1 - indicates the sums of accrued income, calculated and withheld tax on an accrual basis from the beginning of the tax period at the appropriate tax rate, summarized for all individuals.

3.2. If the withholding agent paid to individuals during the tax period (presentation period) income taxed at different rates, Section 1, with the exception of lines 060 - 090, is completed for each of the tax rates.
If the indicators of the corresponding lines of Section 1 cannot be placed on one page, then the required number of pages is filled in.
The totals for all rates in lines 060 - 090 are filled in on the first page.

3.3. Section 1 states:
on line 010 - the corresponding tax rate, with the application of which the tax amounts were calculated;
on line 020 - the sum of accrued income summarized for all individuals on an accrual basis from the beginning of the tax period;
on line 025 - summarized for all individuals the amount of accrued income in the form of dividends on an accrual basis from the beginning of the tax period;
on line 030 - the sum of tax deductions summarized for all individuals, reducing income subject to taxation, on an accrual basis from the beginning of the tax period;
on line 040 - the sum of the calculated tax on an accrual basis from the beginning of the tax period, summarized for all individuals;
on line 045 - the sum of the calculated tax on income in the form of dividends, summarized for all individuals, on an accrual basis from the beginning of the tax period;
on line 050 - the sum of fixed advance payments summarized for all individuals, taken as a reduction in the amount of calculated tax from the beginning of the tax period;
on line 060 - the total number of individuals who received taxable income in the tax period. In the event of dismissal and employment during one tax period of the same individual, the number of individuals is not adjusted.
on line 070 - the total amount of tax withheld on an accrual basis from the beginning of the tax period;
on line 080 - the total amount of tax not withheld by the tax agent, on an accrual basis from the beginning of the tax period;
on line 090 - the total amount of tax returned by the tax agent to taxpayers in accordance with Article 231 of the Tax Code of the Russian Federation, on an accrual basis from the beginning of the tax period.

The procedure for filling out Section 2 "Dates and amounts of income actually received and withholding tax on personal income"

4.1. Section 2 specifies the dates of the actual receipt of income by individuals and withholding tax, the timing of the transfer of tax and the sums of actually received income and tax withheld for all individuals.

4.2. Section 2 states:
on line 100 - the date of actual receipt of income reflected on line 130;
on line 110 - the date of withholding tax from the amount of actually received income, reflected on line 130;
on line 120 - the date no later than which the tax amount must be transferred;
on line 130 - the summarized amount of actually received income (without deducting the amount of withheld tax) on the date indicated in line 100;
on line 140 - the generalized amount of withheld tax on the date indicated in line 110.
If in relation to different types of income that have the same date of their actual receipt, there are different terms for transferring tax, then lines 100 - 140 are filled in for each term for transferring tax separately.

Penalties

New types of liability have been established for untimely, as well as incomplete or inaccurate information. For the most "forgetful" there are fines.

If an organization or an individual entrepreneur does not have time to provide a calculation within ten days, the tax authorities can suspend operations on the accounts of latecomers. But that's not all. Overdue reporting of 6-NDFL may become a reason for bringing the employer to administrative responsibility: a fine of one thousand rubles for each full and incomplete month from the date set for its submission.

Submission of inaccurate calculations of 6-NDFL and (or) information on the income of individuals 2-NDFL entails a fine of 500 rubles. for each submitted document containing false information.

In this case, the employer is exempt from liability if he independently identifies errors and presents the revised documents to the tax authority until the tax authority reveals inaccurate information.

Determination of the date of actual receipt of income for the purpose of calculating personal income tax

Based on paragraph 1 of Art. 223 of the Tax Code of the Russian Federation in order to apply Ch. 23 of the Tax Code of the Russian Federation, the date of actual receipt of income is determined as the day:

1. payment of income, including the transfer of income to the taxpayer's bank accounts or (on his behalf) to the accounts of third parties - when receiving income in cash;
2. transfer of income in kind - when received in kind;
3. payment by the taxpayer of interest on borrowed (credit) funds received, purchase of goods (works, services), securities - upon receipt of income in the form of material benefits.

Exceptions to the named procedure for determining the date of actual receipt of income are contained in paragraphs 2-5 of Art. 223 of the Tax Code of the Russian Federation. In particular, when income is received in the form of labor remuneration, the date of actual receipt by the taxpayer of such income is the last day of the month for which income was accrued to him for fulfilled labor duties in accordance with the employment agreement (contract).

Federal Law No. 113-FZ in paragraph 1 of Art. 223 of the Tax Code of the Russian Federation introduced new provisions that make it possible to resolve issues with the date of receipt of income, previously the controlling authorities could provide various explanations that only confused tax agents. The current legislative framework determines the date of receipt of income on the received credit funds as the date of payment of interest on the loan (if the loan is interest-bearing), or on the date of repayment of the borrowed funds (if the loan is interest-free). Since 2016, material benefits must be calculated on the last day of each month, during the entire loan period. Accordingly, personal income tax from material benefits should be calculated and transferred monthly - on the last day, regardless of whether it is an interest-bearing loan or an interest-free loan. Also, the last day of the month in which the corresponding advance statement was approved will become the date of receipt of the reported amounts income.

Difficult questions and features of filling out 6-NDFL

Tax-free income. If personal income tax is not charged on the income of an individual, then data on such income in the 6-personal income tax report does not need to be registered (for example, maternity benefits).

Postponement for submission of the report... If the deadline for the submission of new 6-NDFL settlements falls on a holiday or weekend, then the deadline will automatically be postponed to the first working day following the non-working day.

If it was not possible to withhold personal income tax... A message about the impossibility of withholding tax and the amount of not withheld tax should be sent to the tax authority before March 1 of the year following the expired tax period. Since after the announcement of the impossibility of withholding tax, the duty of the tax agent to withhold personal income tax is terminated, clause 2 of Art. 231 of the Tax Code of the Russian Federation, which instructs tax agents to collect debts from individuals until they are fully repaid.

Accounting for premiums. Monthly premiums and premiums paid for a different period (quarter, year) should be accounted for in 6-NDFL in different ways (for more details, see the letter of the Federal Tax Service of the Russian Federation No. BS-4-11 / dated 24.01.2017 [email protected]).

Payment of salaries at the beginning of the next reporting period... What to do in the case when wages for March 2018 were paid to employees on 04/11/2018, and personal income tax was transferred on 04/12/2018? Reflect such a transaction in section 1 of the calculation in the 6-NDFL form for the 1st quarter of 2018. At the same time, you have the right not to reflect the operation in section 2 of the calculation in the 6-NDFL form for the 1st quarter of 2018. Since you will reflect this operation with the direct payment of wages to employees in the calculation of 6-NDFL for the six months of 2018 (see the letter of the Federal Tax Service of Russia dated 03/15/2016 No. BS-4-11 / [email protected]).

Filling in separate lines for the calculation of 6-NDFL... Line 100 of section 2 "Date of actual receipt of income" of the calculation in the form of 6-NDFL is filled out taking into account the provisions of Article 223 of the Tax Code of the Russian Federation. Line 110 of section 2 “Date withholding tax” shall be filled in taking into account the provisions of clause 4 of article 226 and clause 7 of article 226.1 of the Tax Code of the Russian Federation. Line 120 of section 2 "Term for the transfer of tax" is filled out taking into account the provisions of clause 6 of article 226 and clause 9 of article 226.1 of the Tax Code of the Russian Federation (see letter of the Ministry of Finance of Russia dated 01.02.2017 No. 03-04-06 / 5209).

Hospital benefit accrued for December 2017 but paid on January 19, 2018... Reflect such income in sections 1 and 2 of the 6-NDFL Calculation for the 1st quarter of 2018. In section 2 of the calculation in the 6-NDFL form for the 1st quarter of 2018, write this operation as follows: on line 100 indicate 01/19/2018, on line 110 - 01/19/2018, on line 120 - 01/31/2018, on lines 130 and 140 - the corresponding sum indicators (see letter of the Federal Tax Service of Russia dated 25.01.2017 No. BS-4-11 / [email protected]).

Since 2016, tax agents for personal income tax must submit new reports to the IFTS based on the results of the first quarter, six months, nine months and a year - form 6-NDFL. This is reported in the Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / [email protected]

Quarterly report 6-NDFL

According to the Order, the calculation of the amounts of personal income tax calculated and withheld by the tax agent is filled in by tax agents and submitted to the tax authority at the place of registration in the form 6-NDFL.

Filling in 6-NDFL consists of two sections:

1. Section 1: Generalized indicators (it includes: the personal income tax rate, the amount of accrued income and withholding tax, the number of individuals who receive income, etc.);
2. Section 2: Information on the amount of income received by "physicists" and the amounts of tax withheld from them, broken down by dates.

Note: Entrepreneurs, lawyers, notaries are not brought to administrative responsibility ().

If the tax authorities do not receive the calculation within 10 days after the expiry of the deadline for its submission, they will be entitled to suspend the operations of the tax agent on bank accounts and electronic money transfers.

Table of penalties for failure to pass 6-NDFL

Violation	Fine amount
Late submission of 6-NDFL	RUB 1000 for each full / incomplete month of delay ()
Submission of 6-NDFL with invalid data	RUB 500 for each calculation with errors ()
Violation of the method of filing (if, instead of electronic calculation of 6-NDFL, you submit a paper Form to the IFTS)	RUB 200 for each calculation submitted in violation of the filing form ()
If the submission of these reports is delayed by more than 10 working days from the date set for its submission	in addition to the above-mentioned fine, the employer will also have to block his bank accounts ().

Which inspectorate will need to submit calculations of 6-NDFL?

Quarterly calculations and reporting for each individual based on the results of the tax period will need to be submitted to the IFTS at the place of registration of the tax agent. At the same time, the Tax Code of the Russian Federation clarified:

• russian organizations with separate divisions will have to submit reporting documents to the inspection at the location of the separate divisions;
• the largest taxpayers will report to the inspection at the place of registration or to the inspection at the place of registration for the corresponding separate subdivision (separately for each);
• individual entrepreneurs who are registered at the place of business in connection with the application of UTII and (or) the patent system - will submit reports regarding their employees to the inspection at the place of their registration in connection with the implementation of these activities.

Note:. The tax agent transfers the withheld personal income tax according to the details of the tax office in which the organization is registered. For entrepreneurs of individual entrepreneurs there is a special procedure for payment. There is a table where to take 2-NDFL, 6-NDFL

to the menu

Adjusted calculation in the form of 6-NDFL

Note:. We passed 6-NDFL, and then found an error or received a request to submit an update from the inspectors. What to do? Correct the data and eliminate inaccuracies, generate the report again and send it to your IFTS. So avoid penalties.

Submit if, after the initial settlement:

• the data on the amounts of income and tax has changed (for example, the tax has been recalculated);
• found errors in the initial calculation.

If, for example, an incorrect checkpoint or OKTMO of the tax agent was indicated in the original form, then you will have to submit an updated calculation. A statement on the adjustment of the details of the primary report is indispensable here (letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11 / 4900).

The calculation with erroneous OKTMO will have to be canceled. To do this, submit an update with the same OKTMO, and put zeros in all digital indicators. This is necessary in order to remove erroneous charges from the personal account. If you just hand over the update with the correct OKTMO, the erroneous charges will remain. Attach a cover letter or an explanatory note to the zero clarification. Write that you are handing over the calculation in order to close the erroneous charges. This is indicated by representatives of the Federal Tax Service of Russia in private explanations.

On the title page, in the line "Correction number" put "001" when submitting the first revised calculation, "002" - the second, and so on. This is stated in clause 2.2 of the Procedure approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450.

Unlike the rules for filling out the 2-NDFL certificate, the procedure for drawing up the 6-NDFL form does not provide for the filing of a canceling or canceling calculation. Therefore, if by mistake, instead of a zero calculation, you sent to the inspectorate a form with completed indicators of income and taxes, submit an updated calculation.

to the menu

6-NDFL: FEATURES OF FILLING, errors, various situations, answers to questions

6-NDFL nuances of filling out the declaration

Note: Letter of the Federal Tax Service dated 20.01.2016 No. BS-4-11 / [email protected]

The Tax Service clarified that when filling out line 120 of section 2 "Deadline for transferring tax", the date is indicated, no later than which the amount of personal income tax must be transferred to the budget. These terms are prescribed in the Tax Code (clause 9 of the Tax Code of the Russian Federation). For details on when to pay withholding tax amounts, you can read in.

When filling in line 100 "Date of actual receipt of income" also check with the Tax Code of the Russian Federation.

How to fill out a declaration for early payment of salaries

If the employer paid wages to employees before the end of the month for which it was charged, the date of receipt of wages in the 6-NDFL report will still be the last day of the month.

Note: Letter of the Federal Tax Service dated March 24, 2016 No. BS-4-11 / 5106

For example, in the case when the January salary was issued on January 25, on line 100 (the date of receipt of income), you must specify the date 01/31/2016. At the same time, you need to withhold personal income tax on the same day when the monthly salary was transferred to employees, i.e. in line 110 (the date of tax withholding) should be indicated 01/25/2016, and in line 120 (tax transfer date) - 01/26/2016.

How to fill out section 1 of the calculation of 6-NDFL, if the salary for the last month of the quarter is paid in the next quarter

The Federal Tax Service has issued another letter on the procedure for compiling the calculation of 6-NDFL. This time, the officials explained how to fill in lines 070 and 080 of section 1 of the 6-NDFL calculation if the salary that belongs to one quarter is paid in the next (for example, the salary for March is paid in April, or the salary for June is paid in July).

Note: Letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-4-11 / 8609.

After paying salaries for the previous period and, accordingly, withholding personal income tax, it is not necessary to submit an updated calculation of 6-personal income tax with a filled line 070

In a situation where the salary that belongs to one quarter is paid in the next (for example, the salary for March was paid in April, the salary for June was paid in July, etc.), in line 070 "Amount of tax withheld" of section 1 of calculation 6 -NDFL for the period to which this income relates, is put down "0". At the same time, it is not necessary to submit an updated calculation for the same period after the tax is withheld, with the amount of personal income tax reflected in line 070. This conclusion follows from the letter of the Federal Tax Service of Russia dated 01.07.16 No. BS-4-11 / [email protected].

Zero 6-NDFL: to pass or not to pass ...

If, during the reporting period, the organization (entrepreneur) did not accrue and did not pay any income to individuals, did not withhold personal income tax and did not transfer tax to the budget, there is no need to submit 6-personal income tax. In such cases, the organization (entrepreneur) is not recognized as a tax agent. And it is tax agents who must submit the calculations. In this case, the organization (entrepreneur) has the right to submit, and the inspection is obliged to accept a zero calculation of 6-NDFL.

Note: Letter of the Federal Tax Service dated 23.03.2016 No. BS-4-11 / 4958

However, many tax inspectors hold the opposite point of view and believe that in the absence of payments, companies should submit zero calculations of 6-NDFL, despite the fact that the filling procedure does not provide for zero indicators. To avoid blocking an account for a non-submitted report, it is better to clarify the need for submitting zero forms in your inspection.

If you don’t submit the calculation, send a letter to the inspectorate stating that you are not a tax agent. This will protect against claims of inspectors and from blocking the current account. Because without waiting for the calculation in the 6-NDFL form, the tax office may block the company's current account (). After all, she will not have information whether you are a tax agent or simply forgot to submit a calculation. Therefore, it is better to warn them in advance. Write the letter in a free form.

If the inspector insists on "zero", it is safer to pass it. Since both sections in the form are mandatory, they must be filled in with zeros, and in the second section, indicate any dates from the reporting period (preferably the last day).

Letter to the tax office stating that there is no obligation to submit a 6-NDFL calculation

Note: If the organization or entrepreneur is not a tax agent and does not submit the calculation of 6-NDFL. The letter will help to avoid blocking the account for a document that has not been submitted.

Head of the Inspectorate of the Federal Tax Service of Russia No. 666
in Uryupinsk
N.T. Budgetov
from LLC "GASPROM"
INN 4308123456
PPC 430801001
Address (legal and actual):
625008, Uryupinsk, st. Kutinskaya, 130

Ref. No 1596 on 04/05/2016

LETTER
No obligation to submit the calculation of 6-NDFL
for the I quarter of 2016

During the first quarter of 2016, Gasprom LLC did not accrue and did not pay any income to individuals, did not make deductions and did not transfer tax to the budget.

In connection with the above, as well as on the basis of the letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11 / 4901, LLC Gasprom is not obliged to submit a calculation for the I quarter of 2016.

General Director ___________ A.V. Ivanov

to the menu

If there are no payments in favor of individuals, then it is not necessary to submit a "zero" calculation of 6-NDFL

If a Russian organization or an individual entrepreneur does not pay income to individuals, then they are not required to submit a calculation in the form of 6-NDFL. The Federal Tax Service announced this in a letter dated 05/04/16 No. BS-4-11 / 7928

Salary issued ahead of schedule: when to transfer personal income tax

The date of actual receipt of "salary" income is the last day of the month for which it was accrued. Therefore, if the salary is issued ahead of schedule, by the end of the month, when it is issued, employees do not need to withhold and transfer personal income tax to the budget.

Note: Letter of the Federal Tax Service dated April 29, 2016 No. BS-4-11 / 7893

Since in this case it turns out that despite the fact that the workers already have money, they have not yet received income in terms of paying personal income tax. It will be necessary to calculate and withhold tax at the end of the billing month at the next payment of money to employees: either on the last day of the month, or next month.

How to fill in 6-NDFL, if in the first quarter of 2016 the salary was accrued but not paid?

In this situation, you need to fill out section 1 of the 6-NDFL form, and do not fill in section 2 (letter of the Federal Tax Service of the Russian Federation dated 02.12.2016 No. BS-3-11 / [email protected]). If you are reporting electronically, the system will most likely not be able to delete Section 2. How to fill in the lines of the second section in such a situation (when there is actually no data), it is better to clarify with your tax office.

In the first quarter of 2016, the organization accrued monthly salaries to employees, but did not pay them due to a difficult financial condition. How was it necessary to reflect the "salary" income in the calculation of 6-NDFL for the first quarter? How to fill out 6-NDFL for half a year, if employees received their salaries for January-March only in April, after the tax agent reported for the first quarter? The answers to these questions are contained in the letter of the Federal Tax Service of Russia dated May 24, 2016 No. BS-4-11 / 9194.

6-NDFL: how to fill out if salary payment was delayed for a whole quarter

In a situation where the salaries of employees were accrued for the entire first quarter, but due to the financial difficulties of the employer, the personnel received their money only in April, in 6-NDFL for the first quarter, the accrued amounts will only fall into section 1.

Note: Letter of the Federal Tax Service dated May 24, 2016 No. BS-4-11 / 9194

In this case, the accrued amount of salary income should be reflected in line 020, and the corresponding amount of personal income tax - in line 040. In lines 070 "Amount of tax withheld" and 080 "Amount of tax not withheld by a tax agent", you must enter zeros. It will be necessary to enter in line 070 the amount of personal income tax withheld in April from the quarterly salary already when filling out the calculation for the six months.

to the menu

6-NDFL: how to reflect in 6-NDFL salary and benefits paid on the same day

The tax authorities in the Letter of the Federal Tax Service of April 27, 2016 No. BS-4-11 / 7663 recalled that when filling out section 2 of the 6-NDFL form, the data in lines 100-140 are indicated with a breakdown by date. But you do not need to use an additional division for tax rates.

In addition, it is clarified that in the case when the data for section 2 was enough for a smaller number of pages than was formed in connection with the completion of several sections 1, in all empty familiarity boxes - "squares" you need to put dashes.

The Federal Tax Service, in a letter dated 01.08.16 No. BS-4-11 / 13984, gave answers to the most popular questions related to the procedure for calculating 6-NDFL. In particular, the officials explained using an example how to fill out a calculation in a situation where salaries and benefits are paid on the same day.

to the menu

We reflect the premium in 6-NDFL

For personal income tax purposes, the date of receipt of income in the form of a bonus for production results is the last day of the month for which the employee was accrued such income. Accordingly, information about this operation is included in the 6-NDFL of the reporting period to which this month belongs.

Note: Letter of the Federal Tax Service dated 19.04.2017 N BS-4-11 / [email protected]

Important! For bonuses paid not for production results, income generation in order to pay personal income tax, this is no longer a salary.

The Tax Service in the Letter of the Federal Tax Service of 08/01/2016 No. BS-4-11 / 13984 (Question 11) answers: "If the temporary disability benefit was accrued in one reporting period and paid in another, such a rolling sick leave should be reflected in the payment period."

Control ratios have been published, with the help of which tax agents can independently verify the correctness of filling out 6-NDFL. Please note that previously published data has been corrected, and when checking quarterly reports, you should be guided by the updated data.

to the menu

How to fill out 6-NDFL, if in April the employer provided the employee with a property deduction from the beginning of the year

In April 2017, the employee brought the accountant a notice from the inspection confirming the deduction for personal income tax in connection with the purchase of housing. The employer returned to the employee the amounts of personal income tax withheld from the beginning of the calendar year. Is it necessary in the described situation to take the 6-NDFL form for the first quarter of 2017? The Federal Tax Service of Russia believes that there is no such need (letter dated 12.04.17 No. BS-4-11 / 6925).

How to fill out 6-NDFL when paying an individual dividend

Note: Letter of the Federal Tax Service of the Russian Federation dated 26.06.18 No. BS-4-11 / [email protected]

On line 025 "Including the amount of accrued income in the form of dividends", the sum of accrued income in the form of dividends summarized for all individuals is indicated on an accrual basis from the beginning of the tax period.

On line 030 "The amount of tax deductions" - the sum of deductions summarized for all individuals on an accrual basis from the beginning of the tax period. It reflects, among other things, the costs of transactions with securities. This line is filled in according to the values \u200b\u200bof the codes for the types of deductions (the list of codes was approved by order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / [email protected]).

When completing section 1 of the calculation of 6-NDFL on line 025, the total amount of income in the form of dividends distributed in favor of individuals is indicated, and on line 030 - the amount that reduces the tax base on income in the form of dividends (deduction code "601").

How to fill out 6-NDFL - video from webinars

• What has changed in 2-NDFL and 6-NDFL
• In what form and In what IFTS to submit reports
• Dates of origin and payment of income
• how to correctly reflect income
• December salary
Internet reporting. Contour.extern

FTS, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation and updating - the reporting forms are always up-to-date, and the built-in check will ensure the delivery of the report the first time. Send reports to the FTS directly from 1C!

to the menu

For entrepreneurs and organizations that are employers since 2016, a new 6-NDFL report has been introduced, which does not replace, but supplements the 2-NDFL report. And unlike the latter, it is rented not once a year, but quarterly. At the same time, a fine may be imposed for the late provision of this information on employees.

As already said, the declaration is submitted once a quarter, according to the deadline - the last day of the month, the next 2nd in succession after the reporting quarter:

• For the first quarter, the report should be submitted by April 30, since this is a day off, in 2016, the date is postponed to May 4.
• For the second quarter - the last day of August 1.
• For the third quarter, reports are submitted until October 31.
• Reporting for the 4th quarter is provided along with the form - no later than April 1, 2017, since this is a day off, the last day will be postponed to April 3.

Important! Reporting can be provided on paper if the staff of the company or entrepreneur does not exceed 25 people. If the staff is more than 25 people, then the form is provided only in electronic form.

Do I need to submit a zero report 6 personal income tax?

If an organization or an entrepreneur does not carry out its activities, then it is reasonable question: "To hand over or not to hand over reports, because the IFTS can be fined for not providing it?"... Answer: "LLC or individual entrepreneur must provide these reports only if they are tax agents, and such a duty arises if they calculate and pay salaries to employees." (Tax Code of the Russian Federation, Art. 226, Letter of the Federal Tax Service No. BS-4-11 / 4958 dated 03.23.16).

The nuances of filling out the form


When filling out 6-NDFL, you must take into account the following nuances:

• Printing of the finished report is done only one-sided, two-sided is not allowed.
• The use of a corrector and other means for correcting errors is not allowed.
• The sheets are neatly fastened together, while damage to documents is prohibited.
• The columns must be filled in from left to right, with a dash “-” in the empty cells.
• It uses blue, purple and black ink for filling.
• The calculated amounts for income tax are indicated in full rubles, while rounding the amount to the nearest ruble if the result is 50 kopecks or more, and discarded if the figure is less than 50 kopecks. If an expense or income is received in foreign currency, then it is calculated at the exchange rate of the Central Bank on the date of its occurrence.

Sample filling 6 NDFL

The declaration includes a cover page and an additional page (section 1,2). Moreover, if necessary, you can use an additional number of sheets to reflect the complete information in sections 1 and 2. Consider an example of filling out 6-NDFL.

As an example, let's take a sample of filling 6-NDFL for the second quarter with the following data:

Month	Wage fund (rub.)	Deduction amount	Salary payment date	Date of transfer of personal income tax
1st quarter 2016
January		7 000	15.02.2016
February		7 000	05.03.2016
March		8 400	05.04.2016
Q2 2016
April		8 400	05.05.2016
May		8 400	05.06.2016
June		9 800	06.04.2016

In this example, we consider a situation where wages for March were paid in April, and for June in July.

Sample of filling out the title page

Filling begins with the indication of the TIN and the checkpoint:

• For an individual entrepreneur, we indicate the TIN, a dash is put in the checkpoint field.
• For the organization, the TIN consists of 10 digits, we put a dash in the right cells, in the next field we indicate the corresponding checkpoint number of the tax office to which the report is submitted.



We write the page number in the format "001".

In the "correction number" field:

• When submitting primary reporting, you must indicate "000".
• If you provide a corrective form, then its number, for example, "001".
• For the first quarter we put "21".
• For half a year - "31".
• 9 months report - "33".
• Annual report - "34".

After we indicate the INFN code, consisting of 4 digits, you can find it on the official website of the tax office by clicking on the link.

In the line of "location code" I put the following value:

• For individual entrepreneurs, if the form is provided at the place of residence, we put "120".
• For individual entrepreneurs, if the form is provided at the place of business - "320".
• For a lawyer, if the form is provided at the place of residence - "125".
• For a notary, if the form is provided at the place of residence - "126".
• For the organization, at the place of registration - "212".
• In case of submitting the form at the place of registration by an organization that is a large taxpayer - "213".
• For separate divisions of the company - "220".
• For separate subdivisions of a foreign company - "335".



The next gender indicates the full name for entrepreneurs, and for organizations - the abbreviated name, and in the absence of such - the full name, according to the constituent documents, for example, "MIKHAILENKO VLADIMIR SERGEEVICH" or the LIMITED LIABILITY COMPANY "FLAGMAN". We cross out the empty cells.

Then we enter the tax office where the reporting is submitted. We enter the contact phone number in each cell. We indicate how many sheets the form contains and how many supporting documents are attached to it, for example, the power of attorney of the person signing the report, if necessary.




• "1" if the form is signed by the individual entrepreneur or the head of the organization.
• "2", if a proxy or representative, while the power of attorney is attached as an attachment.

If the document is filled in by an entrepreneur, then the next field does not indicate the full name, but dashes, and if the director or representative, then his full surname, name and patronymic are indicated separately on each line and we put a dash in the empty cells. Below we put the signature and the date of the form formation. If you have a power of attorney, we indicate its details.

Important! The information in the section is formed on an accrual basis, starting from the first quarter.

The section indicates the generalized amounts of the accrued tax, calculated and also withheld for all individuals, from the beginning of the tax period on an accrual basis, taking into account the tax rate corresponding to these incomes. Income data for each tax rate is shown separately, except in lines 060-090. If the data in the section does not fit, then add a new sheet.




The order of filling in the lines of section No. 1:

• 010 - the tax rate at which they were calculated is indicated, for example, basically it is 13%.
• 020 - the amount of the accrual total from the beginning of the year is entered according to the total amount of accrued income for all employees.
• 025 - the total accrued amount of income received from dividends.
• 030 - tax deductions for all employees, which reduce the tax base for personal income tax for all employees, on an accrual basis (for example, deductions for children, which are provided upon a corresponding application).
• 040 - the amount of calculated tax, calculated on an accrual basis for all employees, line 040 \u003d (line 020 - line 030) * line 010.
• 045 - the amount of calculated personal income tax on dividends is indicated, calculated on an accrual basis for all employees.
• 050 - the amount of fixed advance payments for all employees is indicated, calculated on an accrual basis, and by which personal income tax can be reduced.
• 060 is the total number of individuals who received taxable income during the reporting period. At the same time, in the event of dismissal and hiring of the same employee in the same period, the total number of these persons will not change.
• 070 indicates the total amount of tax withheld for the period, also calculated on an accrual basis. At the same time, it is the amount of the actually withheld tax that should be indicated. Those. if the employee received 2 part of the salary for March in April, then the tax withheld from it will be reflected in the report for the half year.
• 080 - this column indicates the amount of tax that could not be withheld from an individual, also on an accrual basis.
• 090 - if individuals have returned taxes on the basis of Art. 231 of the Tax Code of the Russian Federation, then they are entered in this line on an accrual basis.

Sample filling out Section No. 1

Pay attention!Data for section No. 2 is filled in on a non-cumulative basis - it contains information for the reporting quarter on the actual income received, the actual deduction of personal income tax from it and the amounts actually transferred to the budget for all individuals.




The order of filling in the lines of section No. 2:

• 100 - the date of the actual receipt of the income reflected in line 130 is indicated.
• 110 - indicates the date of the actual withholding of income tax from the amount indicated on page 130.
• 120 - it is necessary to indicate the date, no later than which the transfers of the amounts of the calculated tax should be made. In accordance with paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, it is necessary to indicate either the same day when the tax was withheld, or the next one after it.
• 130 - it is necessary to indicate the amount of income actually received by individuals without separating the amount of withheld tax from it, as of the date specified in page 100. For example, the employee's salary was 33 thousand rubles, and child deductions are due to him in the amount of 2800 rubles for two children, then line 130 indicates 33,000 rubles, and the amount of deductions is displayed on page 30 of section No. 1.
• 140 - the amount of income tax summarized for all individuals is entered as of the date specified in page 110.

Some nuances of filling:

• When receiving income on the same date, the tax calculation for which is carried out at different tax rates, information on them must be filled out separately in lines 100-140.
• If an employee was paid a salary or vacation pay for March, but was paid only in April, then section No. 1 reflects the amount of accruals in the 1st quarter, and the amount of transfers will already fall into the second half of the year (letter of the Federal Tax Service dated February 25, 2016 No. BS-4- 11/3058).

For instance:

The employee received vacation pay or wages for March 5 April in the amount of 10,000 rubles, while the NFDL in the amount of 1,300 rubles. was listed on April 7, you need to fill out section number 2 for half a year as follows:

• Page 100 indicates 03/31/2016.
• On page 100, you must indicate the date of receipt of the salary - 04/05/2016.
• On page 120, you must indicate the date of transfer of the tax - 04/07/2016
• Page 130 indicates 10,000.
• Page 140 indicates 1,300.

Responsibility for not providing a report

If a tax agent, which is an entrepreneur or an organization, did not submit reports on time, then a fine of 1,000 rubles may be imposed based on the results of each overdue month. In addition, after 10 days of delay, the IFTS may suspend work on the settlement account of an LLC or individual entrepreneur. For providing incorrect information, the fine is 500 rubles.

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


Who takes 6-NDFL

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

How to fill in 6-NDFL correctly

And it is easier to fill out and submit declarations and other report forms through special service.

Well, now let's get down to the instructions for the correct filling of 6-NDFL. Below are some examples.

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

We fill in the title

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

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

Sample of the completed title of the 6-NDFL report



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

When can this be?

• When the salaries of the employees are paid by the parent organization and a separate subdivision located in another territory - in this case, two separate reports are filled in, each is submitted to its own tax office according to the OKTMO code;
• When an individual entrepreneur has transferred part of its activities to UTII or a patent, respectively, he is registered as a payer of these taxes in another tax office - here the individual entrepreneur must put down OKTMO in accordance with the place of business, transferred to these special modes.

On this, in principle, everything, the title is filled. In filling it, as you can see, there is nothing difficult. Now let's move on to the sections. And here we will immediately divide all the following actions into two examples: when you pay your employees a salary by the end of the month and when you pay it to them next month.

What does this mean?

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

How does this happen in reality?

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

1. When the salary of employees for the current month is paid in the same month;
2. When the employee's salary for the current month is paid in the next month.

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

We fill in sections 1 and 2: If we pay salaries in the same month

Let's show an approximate calculation using an example: since the beginning of 2018, Pervy LLC has employed 5 people, the number of employees has not changed. Let's say that each employee has a salary of 26,250 rubles, respectively, the amount of accrued income, and in our case, when filling out the Declaration for the 1st quarter of 2019, we will display the accrued income for the period December 2018 - February 2019 in the report, amounted to 26,250 * 5 \u003d RUB 131,250 (this is December 2018) and 26 250 * 5 * 2 months. \u003d 262,500 (January-February 2019), will be equal to 393,750 rubles. No dividend income was accrued.

In January-February 2019, employees were provided with tax deductions for children in the total amount of 28 thousand rubles. For December 2018, standard deductions were not provided, since the total income of each employee exceeded RUB 350 thousand. It turns out that the calculated personal income tax for December 2018 amounted to 131,250 * 13% \u003d 17,063 rubles, and for January-February 2019 - (262,500-28,000) * 13% \u003d 30,486 rubles.

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

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

Lines 060 - 090 include the totals for all subsequent sections. Therefore, if, when filling out, you have several sheets, then these data are entered only on the first of them. On the remaining sheets, lines 060-090 are dashes.

Important!If you pay the salary for the current month during the same month, then ideally you will have the equality: page 040 \u003d page 070. That is, how much personal income tax tax from employees' incomes you calculated, so much and withheld. If a part of the personal income tax amount is not withheld for any reason, it is shown in line 080. In this case, the equality will be as follows: line 040 \u003d line 070 + line 080.

Section 2 now needs to display the amounts by date. Please note that the following dates should be considered when paying salaries:

• The date of receipt of income (for the purposes of calculating personal income tax) is the last day of the month for which this salary is calculated, for example, 31.01.
• The date of the withholding of personal income tax is the date of the actual payment of money, and this in our example is February 5th.
• The date of payment of personal income tax to the budget is the day following the day of payment of money. In our example, this will be February 6th.

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

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

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

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



We fill out sections 1 and 2: If we pay salaries next month

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

Tax deductions provided to employees for the period from the beginning of the year amounted to the same 36 thousand rubles. The amount of personal income tax calculated is: (1,181,250 - 36,000) * 13% \u003d 148,881 rubles, including 17,063 rubles - personal income tax from the salary for September.

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

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

Now we turn to the final part of Section 1. Here you need to put down:

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

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

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



Section 2 now needs to display the amounts by date. Dates will be calculated differently here.

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

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

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

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