Personal income tax for the 1st quarter of 2021: sample filling

What is the 6-NDFL declaration and what is it used for?

Form 6-NDFL is a type of reporting submitted to the tax authorities by persons engaged in business activities and using the labor of hired workers. The abbreviation NDFL stands for “personal income tax.”

Form 6-NDFL, mandatory for all employers, valid since 2016

Form 6-NDFL contains data on all deductions and accruals for taxes on employee salaries made by the manager.

Reporting has been developed to strengthen control by the Federal Tax Service over the correctness, completeness and timeliness of personal income tax payment to the budget. This form has been in effect since the beginning of 2021, but in no case has it canceled the earlier form 2-NDFL. Sample form 6-NDFL here. If questions arise related to the preparation of this report form, it would be useful to refer to the legislation.

One of the main regulations in our country that deals with the taxation system is the Tax Code.

Table: regulations governing activities related to personal income tax

The main differences between forms 6-NDFL and 2-NDFL:

1. The new declaration details information for each individual who received any income from a business entity during the reporting period.
2. Form 6-NDFL reflects not only accrued and paid income, but also all deductions made, as well as calculated taxes.
3. A new report is completed and submitted to the regulatory authority based on the results of the reporting quarter (2-NDFL is submitted once a year).

Form 6-NDFL differs from the calculation of 2-NDFL not only in terms of submission, but also in content

Form 6-NDFL has not changed since last year. Calculation of 6-NDFL can be submitted in electronic form and in paper form.

The second option is used if no more than 25 people received income during the tax period. The 6-NDFL report is also prepared for payments under a civil law agreement (GPC).

According to the GPC agreement, the date of actual receipt of income is the day the money is paid to the individual. It doesn’t matter whether it’s an advance payment or a final payment. Each such payment is recorded in 6-NDFL as a separate block and date.

Tax Code of the Russian Federation (clause 1, clause 1, article 223)

An example of filling out 6-NDFL under a GPC agreement can be found here.

Pass 6-NDFL - all

...or not all, but only those commercial organizations that pay wages or make any other payments to their employees. This reporting form is to some extent similar to form 2-NDFL, because it reflects the amount of income. The difference between these two forms lies not only in the difference in the fields, but also in the frequency of submitting the document to the Federal Tax Service

In the first case, documents are submitted to the authorized body annually, and in the other - quarterly. To some extent, it is easier for accountants to record on paper all payments to employees for the whole year at once, rather than having to do it every three months. By the way, this is the first “inconvenient moment” of the form we are describing

>Further, 6-NDFL assumes that the company will reflect the financial income of all and once again all employees, which cannot be “easy” in principle. Hence, strictly speaking, the second “inconvenience” follows.

The fact is that there are many companies where employees work, if not with “black”, then certainly with “gray” wages. As a rule, these include workers from the most extreme links of the corporate chain: couriers, sometimes drivers, cleaners, laborers, etc.

Of course, not every director will want to “fork out” and provide them with a salary within the minimum wage of their region, and also pay taxes on such income. It is much easier for him to transfer part of the money “in an envelope” and be calm about his budget. But do you really think that the Federal Tax Service will be satisfied with this approach to the issue? Of course no. And that’s why today we are dealing with 6-personal income tax. A form which, to the greatest extent possible, is intended to convey

Where and when is the 6-NDFL declaration submitted?

The declaration is submitted by those organizations and individual entrepreneurs that have employees. This also applies to notaries, lawyers and other persons with private practice. The report is provided every quarter. In this case, you must have time to submit it before the end of the month following the reporting quarter.

It often happens that the day the report is submitted falls on a holiday or weekend. In such a situation, the submission of documents is postponed to the next working day following the rest days.

An individual entrepreneur is one of the tax agents who must submit 6-NDFL

Table: deadlines for submitting reports in 2017–2018.

Unlike quarterly reporting, the deadline for submitting an annual declaration always falls on the last day of the month, the first quarter after the reporting year.

If tax agents fail to submit Form 6-NDFL on time, then penalties will be assessed in accordance with the Tax Code of the Russian Federation. Employers who violate the deadlines established by law will have to pay 1 thousand rubles to the budget. for each month of delay.

There is a fine for late submission of the 6-NDFL report.

Supervisory authorities are empowered to block the current accounts of those individual entrepreneurs and commercial organizations that are more than 10 days late in submitting reports. If business entities submit Form 6-NDFL with inaccurate data, they face a fine of 500 rubles. for each incorrectly completed report.

The report is submitted to the tax office at the location of the organization or place of residence of the individual entrepreneur.

If a company has separate divisions, reporting is submitted depending on where employees receive income.

The completed 6-NDFL declaration can be sent to the Federal Tax Service by mail

The report is sent in the following ways:

• via the Internet (in this case, the delivery date is the date the letter was sent by email);
• by mail with a list of the contents (the delivery date is considered to be the day marked by the postal worker on the shipping receipt);
• in person or through an official representative of the company (the date of submission is the date stamped by the tax inspector on the second copy of the report).

Zero report 6-NDFL

If there are no employees in the company or the company or individual entrepreneur did not accrue or pay income to individuals, then Form 6-NDFL is not submitted. But this does not exclude the submission of a zero 6-NDFL report. The sample can be found here. Tax authorities will expect reports from firms and individual entrepreneurs, even if they do not need to report to them regarding Form 6-NDFL, since inspectors may not yet have such information. To prevent a fine from being assessed in this case, many taxpayers prefer to submit zero reports.

In this regard, taxpayers can do the following:

• submit a letter to the Federal Tax Service stating that the company or individual entrepreneur is not required to submit the 6-NDFL calculation;
• submit a zero calculation of 6-NDFL.

Tax agents have the opportunity to submit a zero calculation of 6-NDFL

If taxpayers decide to send a zero report, then they should be prepared for the fact that it will have to be sent at the end of each reporting period. The title page of the zero report is drawn up in the same way as the usual form 6-NDFL, but dashes are placed in the columns of sections 1 and 2.

Video: procedure for submitting the 6-NDFL declaration

It is important to take into account when filling out 6-NDFL for the 1st quarter

6-NDFL is submitted by all tax agents, namely enterprises or entrepreneurs from whom individuals receive income, according to the agreement.

This reporting form consists of three sheets: title sheet, sections 1 and 2. The second contains data for the last 3 months. The entire report is placed on three sheets, but if necessary, for example, if different rates were used, then each must be described on a separate sheet.

A special feature of the document is the fact that when reporting up to 25 people, it can be submitted in paper form. But if the number of employees exceeds, 6-NDFL is submitted exclusively electronically.

It must be submitted to the tax office at your place of residence or registration. When a company has several separate divisions, then 6-NDFL must be submitted separately for each of them. Moreover, it does not matter whether they belong to the same tax authority or to different ones.

It is important to check your statements before submitting them to the tax authority. For verification, control ratios are used, which can be found in tax legislation, in the letter of the Federal Tax Service dated March 10, 2016.

Reporting must be submitted to the tax authority at the place of business, for separate organizations - submission takes place at the place of registration, but the entrepreneur must bring 6-NDFL to the place of residence.

Procedure for filling out form 6-NDFL

When filing a 6-NDFL declaration, you should pay attention to the following features:

1. When submitting a document in writing, the report is filled out in black, blue or purple ink.
2. Rows are filled from left to right. If any data is missing, a dash is placed in the corresponding sections.
3. In those lines where there should be values ​​in numbers, a “0” is placed instead of a dash.
4. Amounts are recorded in rubles and kopecks. The tax amount is rounded to the nearest ruble.
5. Corrections of any kind are prohibited.
6. If an error is detected, the report is redone.

Form 6-NDFL must be completed in accordance with legal requirements

Form 6-NDFL consists of a title page and two sections.

The title page is filled out like this:

• indicate the TIN and KPP of the legal entity (for individual entrepreneurs - only the TIN);
• the correction number is entered (for the primary report it is set to “000”, if an adjustment report is already submitted, then “001”, etc.);
• the code of the period for which the report was compiled is entered (the codes can be viewed in the Appendices to the order approving the form) and the year: if a report is submitted for nine months, then the period code will be “33” and the year “2017”);
• Next, the code of the tax authority to which the report is sent and the code of the place of submission are indicated (can also be viewed in the Appendix): the code of the report is submitted at the place of registration of the legal entity - “212”, if at the place of residence of the individual entrepreneur - “120”;
• the name of the legal entity or full name of the individual entrepreneur is indicated;
• the OKTMO code is set (all-Russian classifier of municipal territories). If there are several codes, then you need to fill out several reports for each code;
• a contact telephone number is indicated, the number of pages of the report and the number of sheets of appendices to it are indicated, if any.

The right side of the title page of form 6-NDFL is filled out by a tax inspector

The lower parts of the title page are filled out as follows:

• the left part is for the person submitting the report to the tax authority;
• the right side is for the tax inspector.

Section 1 of form 6-NDFL consists of two blocks, one of which includes lines from 010 to 050, the other from 060 to 090

Section 1 summarizes the income that employees receive in the course of their work activities. This also includes the total tax amounts that will be calculated based on the employee’s income. Section 1 conditionally consists of 2 blocks.

Table: characteristics of section 1 of form 6-NDFL

Section 2 reflects the indicators produced over the last 3 months of the reporting period.

Section 2 states:

• all actions to accrue income that will be paid in the reporting period (during the quarter) indicating the date of accrual;
• the amount of tax withheld from each income paid, indicating the date of withholding;
• date of transfer of personal income tax to the tax authority in fact.

Section 2 of form 6-NDFL indicates the indicators of the last three months of the reporting period

Section 2 contains lines 100–140:

• in line 100 - the date of actual receipt of income reflected in line 130. Determined in accordance with Article 223 of the Tax Code of the Russian Federation;
• in line 110 - the date of tax withholding on the amount of income actually received, reflected on line 130. The date of withholding in cash coincides with the date of their actual payment. The date of withholding personal income tax on income in kind and received in the form of material benefits coincides with the date of payment of any income in cash from which such personal income tax is withheld;
• in line 120 - the date no later than which the tax amount must be transferred;
• in line 130 - the generalized amount of income actually received (without subtracting the amount of withheld tax) on the date indicated in line 100;
• in line 140 - the generalized amount of personal income tax withheld on the date indicated in line 110.

Sample of filling out 6-NDFL upon dismissal of an employee.

An example of filling out a report when paying overtime.

An example of filling out a report when wages are delayed.

An example of filling out a report in case of excessively withheld personal income tax.

In Form 6-NDFL, maternity benefits are not recorded due to the fact that these payments do not relate to the salary (or other income) of the employee.

Video: rules for filling out the 6-NDFL declaration

Peculiarities of reflecting payments of “rolling” periods in 6-NFDL

The most controversial issues regarding filling out the 6-NDFL calculation are payments for “transition” periods. They are encountered when wages or bonuses are accrued in one reporting period and paid in another.

“Carryover” payments are reflected in the declaration in the reporting period when the operation is completed.

If an employee’s wages are accrued in one month and made in the next, in the 6-NDFL report this operation is reflected as a “carrying forward” payment

Table: example of filling out a report regarding “rolling over” payments

Checking the correctness of filling out the reporting declaration

The 6-NDFL declaration must indicate only correct indicators. It will be helpful to refer to the benchmark ratios when filling out the form.

Control ratios are used to reconcile indicators, i.e. the values ​​of one line must correspond to another or be greater/lesser, etc.

Reference ratios can be found in the following sources:

• in the letter of the Federal Tax Service of Russia dated March 10, 2021 No. 5C-4–11/3852;
• on the Federal Tax Service website (https://www.nalog.ru/rn92/).

The tax agent must check, based on the control ratios, whether the report is completed correctly

Using the control ratio, the following is checked:

• are there any errors when transferring indicators from registers;
• are all incomes indicated;
• are there any errors in the calculation;
• whether all deductions are provided to employees and whether there are any excess amounts;
• Is tax withheld from all amounts and transferred to the budget?

Example and details of filling

The current form 6-NDFL was ratified by order of the Federal Tax Service dated October 14, 2015 and consists of a title page, section No. 1 and section No. 2.

The title page must display general information about the company (address, Federal Tax Service, etc.) and the reporting period. Section No. 1 contains summary data, and section No. 2 reflects detailed data with exact dates and amounts. In order for this report to be completed correctly, you must adhere to certain rules that will be relevant in 2021.

Title page

In the “Submission field” column you should indicate the period for which the report is provided. Depending on the month in which the papers are sent to the tax service, select line 21, 31, 33 or 34.

Checking reports by the tax service

Tax inspectors check 6-NDFL calculations received from taxpayers in the following ways:

• on the basis of a desk audit - a mandatory procedure carried out by the tax authorities;
• by means of reconciliation with completed payments to the budget;
• in relation to 2-personal income tax.

Features of the desk audit are as follows:

• the check starts only after individual entrepreneurs or commercial organizations have submitted the 6-NDFL report;
• The duration of the inspection cannot be more than 3 months.

Desk audit is one of the types of tax control of the 6-NDFL declaration

Step-by-step actions of a tax officer:

1. Verifies general information about the organization presented in the report form (whether the address, TIN, responsible person and other parameters are correct).
2. The 6-NDFL report is filled out with a cumulative total, and therefore, when studying the data in the first and second sections, the inspector makes sure that later data is not less. If a discrepancy is found, the calculation was performed incorrectly.
3. Verifies control ratios. With their help, the inspector identifies the compliance of the report with the information available at the Federal Tax Service.
4. Recalculates some parameters in order to identify possible arithmetic errors made by the accountant when filling out form 6-NDFL.
5. After submitting the annual report, the tax inspector again verifies the control ratios.

Tax authorities carefully check submitted returns for errors made by tax agents

When any errors are discovered during the audit, the taxpayer is notified of them. A request for explanations on existing issues or for data correction is sent to his address.

Control ratios used by tax authorities during audits:

• The date of submission of the calculation, recorded by the tax authority on the title page, is tracked. It must not be later established by law;
• the value in line 020 must be greater than or equal to the value in line 030;
• the value in line 040 must be greater than or equal to the value in line 050;
• the following equality must be observed: line 040 = line 010 * (line 020 - line 030).

When reconciling Form 6-NDFL with completed payments to the budget, the calculation data is compared with the KRSB (settlement card with the budget) for a specific taxpayer:

• first check: personal income tax paid since the beginning of the year according to the CRSB is greater than or equal to the difference between lines 070 and 090;
• second check: the tax payment date according to the KRSB is earlier or coincides with the data in line 120.

The annual report is checked using reconciliation with 2-NDFL. Based on the results of the audit, the amount that taxpayers paid to employees for their work activities must be correlated with the data reflected in the income certificates of individuals.

Article

Filling out 6-NDFL for the 1st quarter of 2021 raises a lot of questions among accountants. We analyzed 12 situations using specific examples.

6-NDFL seems simple - there are only two small sections in the form. Despite this, throughout 2021, companies had many questions about the procedure for filling out and submitting 6-NDFL calculations. Let's look at 12 practical situations using specific examples.

Situation 1. The largest taxpayers submit 6-NDFL calculations

During 2021, there was no clear decision on which tax authority the largest taxpayers should report to in Form 6-NDFL.

Tax officials explained that all calculations can be submitted to the tax authority at the place of registration as the largest taxpayer. Or you can act like ordinary tax agents - submit settlements in relation to employees of departments to the inspectorate at the place of registration of these departments (letters of the Federal Tax Service of Russia dated 02/25/2016 No. BS-4-11/3058; dated 03/02/2016 No. BS-4-11/3460 ). However, in December 2016, the position of the Federal Tax Service changed. The department issued No. BS-4-11/24349 dated December 19, 2016, which refers to the transfer of personal income tax administration from the Interregional (interdistrict) inspectorates of the Federal Tax Service of Russia for the largest taxpayers to the territorial tax authorities.

This means, starting with reporting for 2021, all taxpayers, including the largest ones, must submit Calculation 6-NDFL to the territorial tax authorities at the place of registration.

Form 6-NDFL for the 1st quarter of 2021: deadlines, form, sample filling

Situation 2. Do we hand over zero 6-personal income tax?

6-NDFL calculations are submitted only by tax agents who pay income to individuals. The company is not obliged to submit a zero calculation if no payments were made to individuals, but it can do so (letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4901). However, many companies during 2021 preferred to submit 6-personal income tax, even zero, for fear of suspension of operations on the company’s accounts (clause 3.2 of article 76 of the Tax Code of the Russian Federation).

Advice

Instead of a zero report, you can send a free-form letter to the inspectorate stating that the company is not a tax agent and did not make payments to individuals during the reporting period.

Situation 3. Filling out section 1 of Calculation 6-NDFL

c We fill out blocks of lines 010-050 of the “Generalized Indicators” section for each tax rate, according to the amounts accrued for all months from the beginning of the year:

• 010 – Tax rate
• 020 –Accrued income from the beginning of the year (in January, February, March),
• 025 – incl. accrued dividends
• 030 – Tax deductions due to employees for January, February, March
• 040 – Calculated tax for January, February, March
• 050 – Advance payments of foreigners on a patent, paid in January, February, March.

Lines 060-090 are filled in as a whole, for all bets:

060 – Number of persons who received income in January, February, March. Here you need to take into account all persons who received income in the listed months. If the employee did not receive income in January or February, but received a payment in January for December of last year, it must also be included in this amount.

070 – Tax withheld in January, February, March. In this line we take into account personal income tax, which is withheld from wages accrued for December 2016, but paid in January 2021. Tax on wages for March 2021, paid in April 2021, is not included in the indicator (letter of the Federal Tax Service of Russia dated November 29, 2016 No. BS-4-11/22677).

Example

Romashka LLC began operations on December 10, 2016. Accrued wages for December amounted to 45,000 rubles, personal income tax – 5,850 rubles. The salary was paid on January 9, 2017, and personal income tax was withheld at the same time.

In section 1, fill out the lines like this:

line 020 - 45,000 rubles;

line 040 - 5,850 rubles;

line 070 - 0 rub.

080 – Unwithheld tax on income accrued for January, February, March and paid before 03/31/2017. Tax on wages for March paid in April does not need to be reflected in this line. It is not considered not withheld at the end of the reporting period, since the payment deadline has not yet arrived at the end of the tax period (letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984).

090 – Refunded tax. The rules for returning previously withheld personal income tax are determined by Art. 231 Tax Code of the Russian Federation. We include in the indicator all amounts of tax returned to individuals in the current period, including excessive tax withholdings in previous periods (letter of the Federal Tax Service of Russia dated March 18, 2016 No. BS-4-11/4538).

As a general rule, the amount of special deductions provided to an individual taxpayer (for example, property) does not fall into line 090. This conclusion can be drawn from the content of the provisions of Art. 220 and 231 of the Tax Code of the Russian Federation, where the differences between deduction and return are defined, as well as the procedure for filling out the declaration. In lines 040 and 070 of the report, in accordance with the filling order, the provided deductions will already be taken into account. Additional inclusion of the calculation results for deductions in line 090 would lead to distortion of the data in 6-NDFL.

True, there is one exception. An individual submits an application for a deduction (in accordance with clause 8 of Article 220 of the Tax Code of the Russian Federation), but for some reason the agent company does not provide this deduction. And at the same time it unnecessarily withholds tax. In such a situation, the actual return of the “surplus” to the individual is reflected as part of the indicator on line 090 in 6-NDFL.

Example

Romashka LLC began operations on 02/01/2017, salaries were accrued to two employees for February:

1 employee - 25,000 rubles accrued, personal income tax - 3,250 rubles,

2nd employee - 20,000 rubles accrued, personal income tax - 2,600 rubles.

Salary paid and personal income tax withheld 03/03/2017

Salaries for March have been accrued. One of the employees was also charged personal income tax, and the other had their tax recalculated in connection with the application for a property deduction and a tax refund from the beginning of the year in the amount of 2,600 rubles.

1 employee - 25,000 rubles accrued, personal income tax - 3,250 rubles,

2nd employee - 20,000 rubles accrued, personal income tax refund - 2,600 rubles.

The salary for March was paid on 04/03/2017, so line 70 includes only the withheld tax for February. Lines 080 and 090 are not filled in.

In section 1, fill out the lines like this:

line 020 - 90,000 rubles;

line 040 - 6500 rub.;

line 070 - 5850 rub.

line 080 - 0 rub.

line 090 - 0 rub.

Situation 4. Filling out section 2 of Calculation 6-NDFL

All the difficulties in filling out section 2 of Calculation 6-NDFL lie, as a rule, in the particulars. But first, let's look at the general principles, and then at the specific cases.

For each payment to individuals of income subject to personal income tax, you must fill out a block of lines 100-140:

• 100 Date of receipt of income
• 110 Tax withholding date
• 120 Tax payment deadline
• 130 Amount of income (including personal income tax) received by individuals
• 140 The amount of personal income tax withheld from this income.

Section 2, unlike Section 1, is filled out only for the last three months of the reporting period, and not cumulatively from the beginning of the year. Moreover, the report includes only blocks with payments for which the tax withholding date (page 110) falls within the last three months (letters of the Federal Tax Service of Russia dated May 16, 2016 No. BS-4-11/8609, dated August 1, 2016 No. BS-4- 11/13984, dated 11/29/16 No. BS-4-11/22677).

For different payments, filling out lines 100-120 is different::

Type of income

Date of receipt of income, page 100

Tax withholding date, page 110

Tax payment deadline, page 120

Situation 5. Salaries are paid in the next reporting period

Salaries for March 2021 will be paid on April 3, 2021. Let's consider how to correctly fill out the Calculation for the 1st quarter and reflect these payments in it.

If the salary for March 2021 is paid in April, data on this salary is reflected in section 1 on lines 020 and 040, since the salary and personal income tax are considered calculated on the last day of March. At the same time, the amount of tax withheld from wages for March is not indicated on line 070. The fact is that the tax agent is obliged to withhold the tax when the money is actually issued to the taxpayer (clause 4 of Article 226 of the Tax Code of the Russian Federation), that is, on April 3.

This personal income tax also does not fall into line 080 of the half-year calculation. Since the tax is withheld by the tax agent in the manner prescribed by the Tax Code of the Russian Federation, the inclusion of the corresponding amounts in line 080 contradicts clause 3.3 of the Procedure for filling out the Calculation. This also applies to personal income tax withheld in July for June.

The situation is similar with filling out section 2. Since line 110 indicates the date of tax withholding from the amount of income actually received - April 3, there is no need to include lines with salaries for March in section 2 of the report for the 1st quarter. These lines will appear in the half-year report:

• on line 100 - 03/31/2017 (the date of actual receipt of salary income is determined by clause 2 of Article 223 of the Tax Code of the Russian Federation);
• on line 110 - 04/03/2017 (clause 4 of article 226 of the Tax Code of the Russian Federation);
• on line 120 - 04/04/2017 (clause 6 of article 226 of the Tax Code of the Russian Federation);
• line 130 - salary accrued for March;
• line 140 - personal income tax withheld from it.

Situation 6. We withhold personal income tax when paying an advance on the last day of the month

The organization has established the following salary payment days: on the 30th, an advance is paid, and on the 15th, wages are paid. Let's consider how to fill out the calculation and whether it is necessary to withhold personal income tax when paying an advance on the last day of the month.

Tax agents transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation). This provision applies subject to the rules of the article. 223 of the Tax Code of the Russian Federation, which sets the dates for the actual receipt of certain types of income. For salaries, this date is the last day of the month for which income is accrued. It is this norm that makes it possible not to withhold personal income tax when paying money (advance) for the first half of the month.

However, if the advance is accrued and paid on the last day of the current month, then the dates of actual receipt (clause 2 of Article 223 of the Tax Code of the Russian Federation) and the actual payment of income (clause 4 of Article 226 of the Tax Code of the Russian Federation) will coincide. This means that the organization will have the obligation to calculate the amount of personal income tax for the past month: in our case, for payments on the 15th and 30th, if the 30th is the last day of the month. And if payment is made on the same day, then the calculated tax is subject to withholding from the amount paid (decision of the Supreme Court of the Russian Federation dated May 11, 2016 No. 309-KG16-1804). It must be transferred to the budget on the next business day. It turns out that in our situation the answer to the question of when to withhold personal income tax from an advance payment depends on the number of days in the month. For example, in March, paying an advance on the 30th will not lead to the obligation to calculate and withhold personal income tax, since it is not the last day of the month, but in June it will.

The calculation will be filled out accordingly. In March, on the 30th, only an advance will be paid, and the obligation to calculate and withhold tax will arise only upon final payment on April 14. Therefore, the calculation will be filled out like this:

• on line 100 - 03/31/2017;
• on line 110 - 04/14/2017;
• on line 120 - 04/17/2017.

In June, both the date of receipt of income and the date of its actual payment will be 06/30/2017. Therefore, we enter the date in lines 100 and 110 of section 2 of Calculation 6-NDFL:

• on line 100 - 06/30/2017;
• on line 110 - 06/30/2017;
• on line 120 - 07/03/2017 (the last day for transferring tax to the budget is the next business day after 06/30/2017).

Situation 7. We pay wages and compensation for vacation upon dismissal

The employee resigns on February 22, 2017. In connection with his dismissal, he received a salary for February 2021 and compensation for unused vacation. Both amounts were paid on the last day of work - February 22. Let's figure out how to correctly fill out the lines in section 2 of the 6-NDFL calculation.

There are 2 payments: salary and compensation. If the employment relationship is terminated before the end of the calendar month, the date of actual receipt by the employee of income in the form of wages is considered to be the last day of work for which the income was accrued (paragraph 2, paragraph 2, article 223 of the Tax Code of the Russian Federation). For compensation for unused vacation, as a general rule, the date of occurrence of income is considered to be the day of its payment.

Since both payments were made at the same time, they have the same income date - April 22. The tax withholding date is the same for all types of cash payments - this is the moment of payment (clause 4 of Article 226 of the Tax Code of the Russian Federation).

In section 2 of Calculation 6-NDFL for both charges we will reflect:

• on line 100 - 02/22/2016 (date of income);
• on line 110 - also 02/22/2016 (tax withholding date).

Special rules for transferring tax are established only for temporary disability benefits, including benefits for caring for a sick child, and vacation pay (paragraph 2, paragraph 6, article 226 of the Tax Code of the Russian Federation). In our situation, it is not the vacation itself that is paid (Article 136 of the Labor Code of the Russian Federation), but compensation (Article 127 of the Labor Code of the Russian Federation). This means that the general rules for transferring personal income tax to the budget apply - no later than the next working day (clause 6 of Article 226 of the Tax Code of the Russian Federation). This means that in section 2 of Calculation 6-NDFL we will indicate: on line 120 - 02/22/2016 (date of tax transfer).

So, all dates for both payments coincide, which means that on lines 130 and 140 they will be summed up (clause 4.2 of the Procedure for filling out the calculation).

Also read:

• Deadlines for submitting 6-NDFL for 2021 and 2021
• How to reflect the amount of accrued and withheld tax in 6-NDFL
• Amount of tax deductions in 6-NDFL
• Bonus in 6-NDFL
• Tax authorities will forgive many mistakes in 6‑NDFL
• 6-NDFL for 2021: specific examples of filling out
• December salary paid in January
• Take the test and find weaknesses in your 6‑NDFL
• 6-NDFL for 2021: sample filling
• Line 080 of form 6-NDFL for 2021
• Quick answers to fill out and submit 6-NDFL for the 4th quarter of 2016
• 11 examples for annual 6-personal income tax using real numbers
• Cheat sheet for 6-personal income tax for 2021

Situation 8. We pay monthly and one-time bonuses

The organization accrues a monthly bonus as a percentage of the salary, and a regional coefficient is also calculated for the amount of salary and bonus. The entire accrued amount is paid in one lump sum. Let's consider whether it is necessary to separate the bonus from the salary and fill out separate lines for it in Section 2 of 6-NDFL.

The Federal Tax Service explains that when paying a bonus to an employee, in line 100 you need to indicate the date of payment of the bonus, and not the last day of the month, as for wages. This position was conveyed by letter of the Federal Tax Service of Russia dated 06/08/16 No. BS-4-11/10169. Most likely, by the term “bonus,” the authors of the letter mean one-time bonuses for achieving certain results or in honor of certain events, that is, payments not related to the monthly salary.

Bonuses established by collective agreements, agreements, and local regulations are an integral part of remuneration (salary). This follows from the norms of the Labor Code of the Russian Federation (for example, Art. 129 and Art. 135). This means that the letter from the Federal Tax Service meant bonuses that were not included in the remuneration system. Otherwise, the letter would directly contradict the norms of the Tax Code of the Russian Federation.

So:

1. Bonuses, other incentive and compensatory payments, if they are accrued for a month and in accordance with the employment contract, are reflected in section 2 of Calculation 6-NDFL along with the salary accrued for the same month. The date of actual receipt of income for them (p. 100) is the last day of the month for which they were accrued.

2. One-time bonuses not provided for by the remuneration system are reflected in section 2 of Calculation 6-NDFL in separate lines. The date of actual receipt of income for them (p. 100) is the date of actual payment of the premium. The same applies to bonuses accrued separately from salary, not for a specific month, but for some other period of time or for other indicators.

Situation 9. We do not pay the employee’s salary

In March, when paying salaries, it turned out that the amount to be paid to the employee was zero. He has a small debt because he recently returned from vacation, and there were also court-ordered deductions. Let's consider what needs to be included in the Calculation 6-NDFL.

The date of actual receipt of income for March salaries will be the 31st. On this date, the tax agent is obliged to calculate personal income tax on the amount of accrued income. Then withhold tax upon the first actual payment of income (clause 4 of Article 226 of the Tax Code of the Russian Federation) and transfer it to the budget on the next working day (clause 6 of Article 226, clause 7 of Article 6.1 of the Tax Code of the Russian Federation). This means that when filling out the 6-NDFL calculation, section 2 will include the following data:

• on line 100 - 03/31/2017;
• on line 110 - the date of the first actual payment of any income in cash after March, including salary advances;
• on line 120 - the first working day after the date indicated in line 110;
• on line 130 - the amount of accrued wages for March (before all deductions);
• on line 140 - the amount of personal income tax withheld from the salary for March (in our case it is equal to 0).

The Calculation is filled in similarly in a situation where the advance payment for some reason turns out to be greater than or equal to the salary. This means that at the end of the month no payments are made to the employee. In this case, line 130 indicates the advance amount, which is the basis for calculating tax for this month.

Situation 10. We pay wages ahead of schedule

Salaries for March were paid ahead of schedule - March 28. In March, employees received both an advance (03/15) and a salary (03/28). Let's figure out how to reflect this operation in the Calculation and whether it is necessary to withhold personal income tax in March.

In line 100 we indicate March 31: the date of receipt of salary income is always recognized as the last day of the month for which it was accrued (Labor Code of the Russian Federation; clause 2 of Article 223 of the Tax Code of the Russian Federation). This condition does not depend on the actual date of payment and whether this day is a weekend or a holiday (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11/2169).

As for filling out lines 110 and 120, there are two acceptable options.

Option 1 . All actual payments are made prior to the date the related income arises. This means that the tax agent has the right not to withhold personal income tax when paying wages on March 28. And if he uses this right, then the tax calculated as of the last day of March will need to be withheld upon the first payment of any income, including advance payment, in April or subsequent months (Clause 4 of Article 226 of the Tax Code of the Russian Federation). Let's assume this happens on the day the advance payment for April is issued - April 14th.

Let’s fill out the 6-NDFL calculation like this:

• line 100 - 03/31/2017;
• line 110 - 04/14/2017 (personal income tax was actually withheld on this day);
• line 120 - 04/17/2017.

Option 2. The Tax Code does not prohibit the tax agent from withholding personal income tax when paying wages on March 28. The tax will need to be transferred no later than the day following the day the income was paid. And its “early” retention is no exception (clause 6 of Article 226 of the Tax Code of the Russian Federation). In this case, the organization is obliged to transfer the withheld personal income tax to the budget no later than March 29.

Let's fill out the 6-NDFL calculation as follows:

• line 100 - 03/31/2017;
• line 110 - 05/26/2016;
• line 120 - 05/27/2016.

Situation 11. Wage arrears have arisen

Due to a lack of funds in the organization, on March 20, 2021, salaries accrued for November 2021 were partially paid. These payments must be correctly reflected in Calculation 6-NDFL. When filling out the Calculation, two explanations from the tax service will help you avoid mistakes.

1. The letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11/3058 states that section 2 of Calculation 6-NDFL for the reporting period reflects those transactions that were carried out during the last three months of this reporting period.

2. The letter of the Federal Tax Service of Russia dated October 7, 2013 No. BS-4-11/17931 states that the rule of clause 2 of Art. 223 of the Tax Code of the Russian Federation on the date of actual receipt by the employee of income in the form of wages does not apply when the deadline for payment of wages established by Art. 136 Labor Code of the Russian Federation. And then income in the form of wages (in relation to debt) should be reflected in the reporting in those months of the tax period in which it was actually paid.

It turns out that in our example, wages for November 2021, paid in March 2021, will be the income of March 2017. Therefore, the date of actual payment should be included in line 100 of the calculation: on line 100 - 03/20/2017;

• on line 110 - 03/20/2017 (the date of withholding personal income tax on these payments, which must coincide with the day of payment, clause 4 of article 226 of the Tax Code of the Russian Federation);
• on line 120 - 03/23/2017 (the next working day after the day of personal income tax withholding indicated on line 110, clause 6 of article 226 of the Tax Code of the Russian Federation);
• on line 130 - the total amount of wage arrears paid in May (without reduction for deductions);
• on line 140 - the total amount of personal income tax withheld (including applied deductions for January - March 2021, if they were not previously applied when paying other income). Unfortunately, the employer will no longer be able to apply deductions for 2021 in this situation, since deductions only reduce the base of the current year (clause 3 of Article 210 of the Tax Code of the Russian Federation).

Situation 12. We pay rent to an individual

The organization rents premises from an individual who is not an individual entrepreneur. Rent is accrued every month and paid once a quarter: for January - March - April 20, for April - June - July 20, etc. Let's see how to fill out Calculation 6-NDFL.

The date of actual receipt of income in the form of rent is the day of issuance (transfer) of funds (clause 1 of Article 223 of the Tax Code of the Russian Federation). This means that this accrual should fall into section 1 of the Calculation in the period when the actual payment of money is made. In our case, this is April and July 2021.

Accruals for January - March will be reflected in section 1 Calculations for the half-year, and for April - June - for 9 months. In section 2, we will also reflect these accruals when directly paying income to an individual. This operation will fall into section 2 of Calculations for half a year and nine months:

• on lines 100 and 110 - 04/20/2017 and 07/20/2017 (date of actual payment of rent);
• on line 120 - 04/21/2017 and 07/21/2017 (the working day following the payment date);
• on line 130 - the amount of rent for three months;
• on line 140 - the amount of personal income tax on rent for three months.

Natalya Potapkina,

Kontur.Accounting service expert at SKB Kontur

https://www.glavbukh.ru/art/88542-qqqm2y17-zapolnenie-6-ndfl-za-1-kvartal…

How to submit an updated calculation using Form 6-NDFL

You must fill out the 6-NDFL report carefully to avoid errors. Errors, even if they are blots, are regarded as distortion of information. This leads to the accrual of fines. If the declaration contains errors, then a fine of 500 rubles is imposed on the individual entrepreneur or organization. for each document. It is possible to avoid administrative punishment. To do this, you need to have time to send the corrected document before the inspectors discover the error.

If a tax agent discovers an error in a report that has already been sent, he can try to avoid penalties by submitting an updated document

Table: features of the refined calculation

When submitting an updated calculation, the adjustment number (“001”, “002”, “003”, etc.) is reflected. If tax officials have questions for the taxpayer regarding the submitted declaration, the entrepreneur or company will have to write a letter of explanation for the calculation. The form is submitted in any form, since there is no form approved by regulatory documents. A sample explanation is here.

Requirements for writing an explanation:

• all controversial points must be explained;
• the text must be provided with arguments and evidence;
• The details of the organization and the name of the director must be indicated.

The updated calculation must be submitted within the deadlines established by law.

An updated estimate will be sent within 5 working days. The countdown begins from the moment when the entrepreneur or company personally received requests for explanations.

Video: submitting an updated calculation

Tax return 6-NDFL is a document that must be filled out by participants in business activities (individual entrepreneurs and organizations) that have hired employees. The document is submitted within the deadlines established by law. Violation of these deadlines is fraught with penalties from the tax authorities. Errors made by taxpayers in the report lead to administrative liability in the form of a fine. To reduce the likelihood of errors during self-checking, you should use control ratios. If an error is discovered after filing the declaration, an updated report must be sent. The speed of its sending determines whether a fine will be charged or not.

• Author: ozakone
• Print

Rate this article:

1. 5
2. 4
3. 3
4. 2
5. 1

(0 votes, average: 0 out of 5)

Share with your friends!

Deadline for submitting 6 personal income taxes for the 1st quarter

It is important to understand that submitting 6-NDFL on time will relieve the company or entrepreneur from the imposition of penalties. It must be submitted every quarter before the last day of the month following the reporting period. Annual reports must be submitted no later than April 1. When the due date falls on a weekend or holiday, it is moved to the next working day.

In 2021, the maximum period for submitting 6-NDFL for organizations and entrepreneurs will be 05/02/2017.

Important! 6-NDFL must be filled out correctly and accurately, and it must be submitted on time. Otherwise, tax officials will not only impose a fine, but also suspend all transactions on the accounts of the company or entrepreneur.

How to show bonuses in 6-NDFL for the 4th quarter of 2021

Next, we will explain how 6-NDFL shows bonuses in various situations.

Monthly bonus

Reflect the monthly bonus in the same way as salary (Letter of the Federal Tax Service dated September 14, 2017 No. BS-4-11/18391).

In section 1 please indicate:

• in lines 020 and 040 - bonuses accrued for all months of the reporting period, and personal income tax calculated from them;
• in line 070 - personal income tax on premiums withheld until the end of 2021. This amount is usually less than the personal income tax from line 040. After all, the premium tax for the last month is withheld in the next quarter. The amounts in lines 040 and 070 will match only if the bonus for the last month was paid no later than the last working day of the quarter.

In Section 2, show all bonuses paid in the last quarter. An exception is bonuses paid on the last working day of the quarter. Include them in section 2 of 6-NDFL for the next quarter.

Indicate the bonus paid along with the salary for the same month together with the salary in one block of lines 100 – 140. If the bonus was paid separately, fill out a separate block, indicating (Letter of the Federal Tax Service dated October 10, 2017 No. GD-4-11/20374):

• in line 100 – the last day of the month for which the bonus was accrued;
• in line 110 – the day of payment of the bonus;
• in line 120 – the next business day after the bonus is paid.

Example: there was a monthly bonus in December

On December 8, 2021, the bonus for November 2021 was paid - 500,000 rubles. and transferred to the personal income tax budget - 65,000 rubles. (RUB 500,000 x 13%).

In 6-NDFL for the 4th quarter of 2021, these amounts are reflected as follows.

Quarterly or annual bonus

Bonus for a period of more than a month - quarter, year, etc. reflect in 6-NDFL for the period in which it was paid (Letters of the Ministry of Finance dated October 23, 2017 N 03-04-06/69115, Federal Tax Service dated October 10, 2017 N GD-4-11/20374).

In section 1 please indicate:

• in line 020 - all bonuses for a period of more than a month paid in the reporting period, together with personal income tax;
• in lines 040 and 070 - personal income tax on premiums paid.

In Section 2, show the bonuses paid in the last quarter. An exception is bonuses paid on the last working day of the quarter. Include them in section. 2 6-NDFL for the next quarter.

For bonuses, fill out a separate block of lines 100 – 140, where you indicate (Letters of the Federal Tax Service dated 01.11.2017 N GD-4-11/ [email protected] , dated 10.10.2017 No. GD-4-11/20374):

• in lines 100 and 110 – the day of payment of the bonus;
• in line 120 – the next business day after the bonus is paid.

Show bonuses that were paid at different times in separate blocks.

Example: there was an annual bonus in December

On December 25, 2017, an order was issued to pay the bonus for 2021 - RUB 1,500,000.

On December 27, 2017, the bonus was paid and transferred to the personal income tax budget - 195,000 rubles. (RUB 1,500,000 x 13%).

In 6-NDFL for the 4th quarter of 2021, these amounts are reflected as follows.