When preparing tax returns, even qualified specialists with many years of experience enter erroneous data. In order to protect the enterprise from penalties and not have to resort to writing explanatory papers, professionals advise working with control ratios to identify errors. How to check 6-NDFL and what reconciliation methods have been developed - read on.
How to check 6-NDFL
Features of the 6-NDFL report
This type of accounting documentation is relatively new, introduced in 2021.
6-NDFL is a mandatory reporting document. The information contained in it concerns employee profits and accrued income tax.
The form must be submitted to the Federal Tax Service quarterly. One of the features is the entry of some data on an accrual basis, which is due to the specifics of wage payment. It is transferred in the month following the month of accrual. Due to the fact that profits are paid in the next month, there are time gaps between the day the tax is withheld and the day the wages are paid. If the first days of the month are non-working days, the gaps that arise between these dates are very significant. The next difference is the presence of information contained in other reporting documents, which allows you to compare and reconcile data.
Features of filling out the report
6-NDFL reflects information about the accrued and withheld tax amount. Withholdings must be filled out as a cumulative total, just like all values from Section 1 of the report. That is, the calculation for 9 months indicates the amount of tax from January to September. If the tax is calculated at differentiated rates, then lines 010-050 are filled out on separate sheets for each, and the total amount on the first page of the report is indicated on pages 060-090. Unlike income and deductions, the amount of deductions is indicated without kopecks. The report simply does not have the required number of cells.
When filling out a report, agents often make a serious mistake - they indicate the same amounts of accrued (p. 040) and withheld (p. 070) tax. This situation is possible if both operations were performed in the same reporting period. The difference occurs when the salary for the current quarter is issued to the employees in the next quarter. On page 040, the amount of accrued salary including tax will be indicated, and on page 070, “0” will be indicated, since personal income tax must be withheld when paying income.
Control ratios
Each type of reporting allows the use of control ratios. This term refers to the correspondence of the numeric data of a certain row to the total value of other rows. In some cases, reconciliation takes place according to the “more or less” principle: it is important that the numbers entered in one column are more or less than the data indicated in other sections.
The control ratios applied to 6-NDFL require reconciliation between the 2-NDFL and DAM forms. In addition, representatives of the tax office carry out an audit based on a comparison of data inside the form.
In June 2021, the Federal Tax Service updated the formulas used for reconciliations. Most of the checkpoints are the same as previous versions. According to the rules of the new edition, the inspector will take into account the report even without the necessary correlation between the lines. The reason for refusal to accept Form 6-NDFL may be:
- discrepancy in the amounts of contributions in section 1;
- discrepancy between the amounts of contributions under section 3.
In order not to waste time on preparing corrective statements, you must first pay attention to these sections and check the report according to the established formulas.
How to check the correctness of filling out 6 personal income taxes: different technologies and important additions
This article describes how new control ratios for Form 6 of personal income tax are used for checks by different authorities. This is done in order to better understand the control mechanisms. Points 1 to 4 inclusive relate to how to check report 6 personal income tax. The rest outline the rules for comparing values using the source data of different reporting and recording documents.
Full information on how to check 6 personal income taxes is available in the letter from the Federal Tax Service. This information is sufficient to quickly check the form. If the deadline for its delivery is violated, an official report is drawn up. If other errors are identified, the inspection officer sends the tax agent a message about violations indicating the need for correction or explanation within no more than 5 days.
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Applying benchmark ratios within a report
Accounting programs primarily reconcile data within a form without using additional sources.
Table 1. Reconciliation
| Right | Wrong |
| 020 = > 030 | 020 |
| 040 = ((020 - 030) x 010): 100 | 040 ≠ ((020 - 030) x 010): 100 |
| 020 - 025 ≥ 050 section 1.1 | 020 — 025 |
According to previous test ratios, the reconciliation of personal income tax profits took place taking into account the data in line 030. This method was not effective. Due to the fact that this column contains information about child benefits that should not be displayed in column 020, discrepancies inevitably arise during comparison. To display the data more correctly, inspectors check the tax base for contributions based on personal income tax profits minus dividends: it is necessary that the profit either equals or exceeds the tax base.
Table 2. Applications of control ratios
| Line | Reconciliation subject | Note |
| 010 | The total data must be greater than or equal to one of the components of the consumable part | The total amount of benefits paid should not be less than its part |
| 030 | If the number in column 1 of line 30 is greater than zero, check for the presence of indicators in columns 2 and 3 | If there were insured events, then the number in column 1 must be greater than zero |
| 060 | The relationship between total data and sums of parts | Line 060 ≥ sum of lines 061 and 062 |
If inconsistencies are identified in the provided form 6-NDFL, representatives of the competent authorities will require clarification
When checking line 040, it is necessary to take into account the possible error caused by rounding of data. Example:
- Initial data: number of employees - 30 people;
- total income for 8 months - 352,455 rubles;
- the amount of tax deductions is 32,000 rubles;
- withheld personal income tax - 37,070 rubles.
Mandatory requirements
Rounding the amount in rubles
Rounding the tax amount is the procedure for bringing its value into the proper form, i.e. without indicating kopecks, in whole rubles. Just as in other income tax reporting, in Form 6-NDFL it is necessary to round off the numbers reflecting the amount of the total amount of tax and advance payments for it (Federal Tax Order No. ММВ-7-11 / [email protected] dated 10/14/2015) .
As an example, consider the following situation. The total personnel income for the reporting period amounted to 2,320,584.45 rubles. Income tax on it is 301,675.98 rubles. Question: is it necessary to round these amounts when preparing Form 6-NDFL?
The report form is strict. Its unified form and procedure for filling out are determined by the Federal Tax Service of Russia (order No. ММВ-7-11/ [email protected] ).
The 6-NDFL calculation contains lines consisting of two fields. They must reflect information in the form of a decimal fraction: rubles and kopecks.
These lines include:
| Page 020 | Transferred payments. |
| Page 025 | Funds paid out as dividends. |
| Page 030 | Tax deductions. |
| Page 130 | Funds actually received. |
From this it can be seen that the amounts accrued and paid to employees must be indicated exactly as they are - with kopecks. The ruble amount is entered in the first field, and then after the dot - expressed in kopecks.
The calculated and withheld income tax is recorded in 6-NDFL in lines 040 and 140. They provide only one field. Therefore, information reported here is rounded to the nearest whole number.
In addition to this obvious fact, personal income tax calculations in whole rubles are required by the provisions of clause 6 of Art. 52 of the Tax Code of the Russian Federation. According to the rules they established, amounts less than 50 kopecks must be discarded, and more must be brought up to a full ruble.
Disclaimers about leftovers
Starting in 2021, a new 2-NDFL certificate form came into effect. This document is prepared by tax agents paying employees salaries and other payments subject to income tax in several situations.
First of all, a document with sign “2” is drawn up and submitted when, in the reporting year, income tax was not withheld from payments made in favor of hired employees. The deadline for submitting the report is March 1 of the year following the year in which employee payments were made.
Secondly, with attribute “1”, the report is prepared by absolutely all enterprises that made payments to individuals in the previous tax period. It shows information about the income received by employees from the employer for the past year, as well as the amount of income tax calculated, withheld and paid to the state budget during this time.
2-NDFL certificates are submitted for each employee annually.
In addition, in accordance with Part 1 of Article 62 of the Labor Code of the Russian Federation, employers are required to provide their employees with copies of any documents related to the performance of their labor functions, including earnings certificates. To do this, employers have three days from the date of receipt of the written application.
At the same time, during the preparation of 2-NDFL certificates, tax agents are faced with the question of whether they need to round up the amounts of tax payments?
In relation to the previously valid form, this issue was regulated by the Recommendations for its preparation, approved by Order of the Federal Tax Service N ММВ-7-3 / [email protected] dated November 17, 2010 (today no longer valid).
The first section of the Recommendations states that in the certificate all total numbers are entered in rubles and kopecks, except for tax. Only tax payments are reflected in the form in whole rubles. Numbers less than 50 kopecks must be discarded, and numbers greater than 50 kopecks must be rounded.
The procedure for drawing up the current form of such rules does not provide for such rules. How to be? Is rounding necessary?
The deadline for submitting the 6-NDFL calculation for 2021 varies depending on the period, which is accepted in this case as the reporting period. Is it necessary to submit 6NDFL if wages are delayed? We will explain at the link.
The Tax Service clarified this situation in letter No. BS-3-11/ [email protected] dated December 28, 2015. It refers to paragraph 6 of Article 52 of the Tax Code of the Russian Federation, which determines that taxes, including personal income tax, must be calculated in whole rubles.
Thus, there have been no changes to the income tax rounding rules. Representatives of the Federal Tax Service simply did not duplicate the provisions of the Tax Code in the Procedure for filling out the new form.
Sample sections 1 and 2 in 6-NDFL reporting:
Full numbers
In the new form 2-NDFL, tax amounts should be reflected in whole values, without kopecks.
On December 28, 2021, the Federal Tax Service clarified the rules for issuing certificates in 2020 in letter No. BS-3-11/4997. If the tax amount as a result of calculations is fractional, it must be rounded: more than 50 kopecks upward, less - downward to a whole ruble.
Reconciliation of data in form 6-NDFL with information in form 2-NDFL
Due to the fact that 2-NDFL is issued for each employee separately, it is imperative to check the equality between the indicator in line 060 of 6-NDFL and the number of issued 2-NDFL.
Table 3. Control ratios between 6-NDFL and 2-NDFL
| Line 6-NDFL | Title of section 2-NDFL (total for each employee) |
| 020 | Total income |
| 025 | Profit from dividends |
| 040 | Calculated tax amount |
| 080 | Amount of tax not withheld by the tax agent |
| 060 | Number of issued certificates |
Where do the pennies come from?
When we multiply the amount of income by the tax rate, we can get an amount in rubles or kopecks. However, the tax should be calculated only in full rubles. In this regard, everything that is less than 50 kopecks is discarded, and 50 kopecks and more are rounded up to a full ruble (Clause 6 of Article 52 of the Tax Code of the Russian Federation). Moreover, you also need to pay personal income tax in rubles. Let's explain with an example.
Income of Ivanov A.P. amounted to 65,789 rubles, the applicable tax rate was 13%. We will calculate the tax as follows: 65,789 rubles. x 13% = 8552 rubles 57 kopecks. As you can see, it turned out to be more than 50 kopecks. Therefore, we will round the amount to the whole ruble. And it will turn out to be 8553 rubles. This is the amount that should be paid to the budget. Also see “Calculating Income Tax”.
Reconciliation of data from form 6-NDFL and RSV
Since these types of certificates relate to reports on employees, it is natural to assume that many indicators from these reports should match.
The Federal Tax Service offers one control ratio between the lines: the difference between 020 and 025 6-NDFL should not be less than 030 of section 1.1 of the RSV.
We should not forget that if an organization submits 6-NDFL to the inspection, it must also submit the DAM
6-NDFL for the third quarter of 2021: instructions for filling out and example
- in the field “Form of reorganization/liquidation” the code from Appendix No. 4 to Order No. MMV-7-11/ [email protected] ;
- in the next field you need to indicate the TIN and KKP that were assigned to the company before the reorganization.
Title page
When filling out lines 100-120, all incomes for which all 3 dates coincide respectively are summed up. That is, you can sum up your salary and monthly bonuses. But quarterly bonuses, vacation pay, sick leave will be shown separately. The form will contain the required number of blocks of lines 100-140.
The legal successor must enter a code in the “Reorganization Form” field. Six reorganization form codes are in Appendix No. 4 to Order No. ММВ-7-11 / [email protected] (as amended by the order dated January 17, 2028). For example, when liquidating, take code 0, and when merging organizations, use code 2. The assignee also fills out the TIN and KPP of the company that was reorganized.
Explanations for data discrepancies
If during the inspection the inspector finds errors, he has the right to charge additional mandatory contributions to the state treasury, apply administrative penalties in the form of a fine or penalty, or request an explanatory letter.
The inspector has the right to send a request for explanations even if he has not identified any serious errors. Inconsistency of data when reconciling control ratios may be the subject of an explanatory note, but is not considered a violation. Such discrepancies are often caused by carryover payments in the form of accrued but not transferred fees under contract agreements, for example. The tax office's request must be responded to within 5 business days. In case of delay in explanation, a fine of 5,000 rubles may be assessed.
Having mastered the principle of working with control ratios, an accountant will be able to identify miscalculations before submitting reports to the Federal Tax Service and protect the company from the application of penalties.
How to fill out 6-NDFL in 2021 and when to submit it to the Federal Tax Service
The procedure for filling out is prescribed in the Order of the Federal Tax Service of the Russian Federation dated October 14, 2021 No. ММВ-7-11/ [email protected] The report does not cancel the annual form of certificate 2-NDFL that is familiar to everyone. The main difference between the two forms is in the order in which the data is reflected: the 2-NDFL certificate is submitted separately for each individual to whom income was paid, and the 6-NDFL certificate is submitted for the organization as a whole.
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Procedure for filling out 6-NDFL
Line 070 6-NDFL includes the total amount of tax withheld on an accrual basis from the beginning of the year. It is important that personal income tax is withheld. For example, in line 070 of the report for the first quarter of 2021, there is no need to reflect the tax on the March salary if it was paid in April (letters of the Federal Tax Service of Russia dated 08/01/2021 No. BS-4-11 / [email protected] , dated 07/01/2021 No. BS -4-11/ [email protected] ).
The report is generated and sent to the Federal Tax Service every quarter, the deadline for submission is the last working day of the month following the reporting (quarterly) one. The annual declaration is submitted before April 1 of the next financial year. During the year they report for each quarter. The table shows the deadlines for submitting 6-NDFL in 2021.
Difference in meanings by shape
The difficulty of reconciliation is that it can only be carried out at the end of the year, since the certificate is not generated for quarters. Therefore, you have one report prepared every 3 months, and another once a year. The values will not match.
Thus, line 020 of Form 6 of personal income tax reflects the income received. If the form is submitted, for example, for the 3rd quarter, then the first section will contain the amount for all 9 months, and the second - for the 3rd quarter. You will need to take this difference into account and add the values from previous Section 2 reports and make sure that they match the value of line 020 in the last form.
For reference! The accounting department can also make statements by quarter in order to compare them with 6 personal income tax reports.
Why the data in 2-personal income tax and 6-personal income tax for 2021 may not coincide
As for Appendix 5 of the Order of the Federal Tax Service of the Russian Federation dated October 2, 2021 No. MMV-7-11/566, the form of the certificate is similar to the 2-NDFL certificate of the current sample of 2021. The field for the certificate number has been removed here, and the procedure for filling out this certificate has not been established. forms. Filling out the certificate follows similar rules that apply to last year’s certificate.
Secret tricks of tax specialists for a quick check of 6-NDFL
Now there are two such forms: 2-NDFL has been supplemented by calculation using form 6-NDFL. These reports are submitted to the inspectorate simultaneously - at the end of each quarter. The difference between 6-NDFL is the consolidation in one document of information relating to personal income tax for individuals who have received any payment from the company in the form of salaries, dividends and payments under other contracts.
Professional deductions are established for individuals working under GPC agreements (Article 221 of the Tax Code of the Russian Federation). Such taxpayers have the right to apply for deductions to tax agents who pay them remuneration.
Interpretation of terms and their purpose
Despite the difference, these 2 forms reflect similar information - how much income the employee received, how much tax was withheld and paid from it. Therefore they must match each other.
But first of all, make sure that there are no errors in the reports themselves.
2 personal income tax
What is a certificate: this is a table with detailed information about the employee’s income received from the employer for a certain period. Typically the period is a year. But an employee has the right to request a document for a shorter period - for a quarter or even for the last month.
For reference! There are 2 versions of the form - for submission to the inspection and for issuance to employees. On January 1 of this year, a new certificate form for the Federal Tax Service was approved - machine-oriented.
It consists of 2 parts:
The main part has 3 sections:
employee information;
the total amount of income and tax for the year;
And in the application, the information is already divided by month. Adding the amounts from the application should give the values specified in sections 2 and 3.
6 personal income tax
The difficulty in filling out the report is due to the fact that in the form you fill out:
the first section – information for the entire period from the beginning of the year;
the second section – for amounts for the last 3 months;
taking into account the instructions of the Federal Tax Service of Russia for the report, according to which the dates of accrual of income to personnel, withholding and transfer of taxes to the treasury may differ from the dates according to accounting.
Reconciliation of data according to the form in the first section:
The value of column 020 is greater than or equal to column 030, since tax deductions cannot exceed income. If you have made an error regarding this parameter, the Federal Tax Service will require clarification. But if you yourself discover a mistake and submit a “clarification”, you will avoid sanctions.
Column 040 is equal to: (column 020 – column 030) / 100 × column 010, i.e. Column 040 is equal to the tax base multiplied by the rate. In other words, you check that the income tax calculation is correct. An error due to rounding is allowed.
The value of column 040 is greater than or equal to column 050 (advance payment).
In the second section, only 3 dates and the corresponding amounts are indicated:
transfer to the state budget.
Important! When choosing a date for section 2 of Form 6 of personal income tax, the day of accrual is taken into account, not the actual transaction.
However, there is a difference between different types of income. So, for salary, write the last day of the month, for dismissal payments - the last working day of the person, etc. according to the recommendations of the Federal Tax Service and the Ministry of Finance.
Reporting Differences
Legal entities and individual entrepreneurs with an official staff (even if it has only 1 employee) are required to calculate and withdraw tax from the income of individuals and transfer it to the state treasury. These transactions must be reported to the Federal Tax Service using two established forms:
The Federal Tax Service of Russia developed these reports and ordered all employers to submit them within the prescribed time frame. But in addition to them, each business entity submits other documentation:
