Check whether the 6-NDFL report is filled out correctly using control ratios

What programs are used to check personal income tax reporting?

You can check Form 6-NDFL as follows:

• Built-in 1C check - checks the main control ratios in 6-NDFL (except for inter-documentary ones).
• Inter-document relationships – manual control only.

To check 2-NDFL the following are provided:

• Built-in 1C check - identifies errors in personal data in 2-NDFL.
• Tester program – carries out format control.
• Taxpayer legal entity – checks the “mathematics” in 2-NDFL (free program).

Checking “mathematics” in 2-NDFL

You can check the “mathematics” (compliance of the calculated tax with the tax base, etc.) in 2-NDFL using the Legal Entity Taxpayer program.

You can download the Legal Entity Taxpayer program on the nalog.ru website using the link →

When you start working with the program, you will need to fill out information about the organization, then download the file with 2-NDFL certificates from the 1C program and upload it to Taxpayer Legal Entity.

After launching the check, its results in the Taxpayer Legal Entity can be displayed in the following form:

The most valuable thing about the program is that it tests “mathematics”. For example, it compares:

• the amount of personal income tax calculated in the 2-NDFL with the calculated personal income tax calculated;
• the amount of personal income tax transferred and withheld (personal income tax transferred should not exceed the withheld tax);
• the amount of personal income tax withheld with the estimated personal income tax withheld.

If the inspector has questions

When during the desk tax audit 6-NDFL any errors, inconsistencies or contradictions are identified, the tax agent who filled out the calculation must be notified about them. A request is sent to the responsible person to provide explanations on questions that have arisen or to correct the data entered in the document. Only 5 working days are given for this from the moment the tax agent personally received this request.

If during a desk audit of 6-NDFL it is determined that the agent has not paid the tax in the required amount, the inspector will draw up and send to the organization or individual entrepreneur a document demanding payment of personal income tax. The recipient must fulfill his obligations no later than 8 working days after receiving the paper or within the period specified in the document itself (the latter is possible if, in accordance with Article 69 of the Tax Code of the Russian Federation, more than 8 working days are given to repay the debt).

Control ratios 6-NDFL and 2-NDFL

Inter-documentary relationships between 6-NDFL and 2-NDFL will have to be checked manually.

The general verification scheme for data lines 6-NDFL and 2-NDFL is as follows:

At the same time, line 070 (the amount of personal income tax withheld) and line 090 (the amount of personal income tax returned) of the 6-personal income tax are not involved in the verification due to special rules for filling them out.

In order to obtain summary data on 2-NDFL , you can print the Register (additional since 2014) (Print – Register (additional since 2014):

It will be presented in the following form:

In the report you can see the amount of income and calculated personal income tax as a whole for all individuals, which must be compared with 6-personal income tax .

The most common mistakes

It should be noted right away that due to the large number of violations, the tax service published a letter listing common errors. Tax officials believe that this information will help business accountants reduce the number of inaccuracies when filling out documents and avoid penalties.

Let's look at the most common situations.

Control ratios

Violation of control ratio parameters is one of the most common accounting errors. The following inaccuracies are allowed here:

1. Line 020 of the first section: the amount of accrued profit is less than the total income indicated in form 2-NDFL;
2. Line 040 of the first section: the specified tax amount is less than what was indicated in form 2-NDFL.

It’s easy to avoid such mistakes if you use electronic services when filling out reporting documentation, for example, Kontur.Extern. Here, control ratios are indicated automatically, which eliminates the influence of the human factor. If the tax agent enters incorrect information, the system displays an error message.

Failure to comply with the explanations of the tax service

Accountants often confuse the procedure for entering tax payment information.
These errors are typical for situations when salaries for January are paid in February, and so on. Most enterprises operate according to this scheme, however, some accountants stubbornly include in the document the amount of tax that should be withheld only in the next reporting period. At the same time, the explanatory letter from the Federal Tax Service clearly states that if wages related to one quarter are paid in the next, a zero value is entered in line 070. Most often, such inaccuracies occur when an employee’s June salary is reflected in the reporting for the first half of the year. In such a situation, information should be displayed in the reporting documentation submitted at the end of 9 months.

To be fair, it should be clarified that such an error is not critical, and therefore does not entail penalties. Moreover, you don’t even need to submit a clarifying report here. The fact is that in case of such a violation, personal income tax does not change. However, when submitting 9-month reports, you need to take into account that information for June does not need to be included here, otherwise the tax amount will be doubled, and this will entail arrears.

Read also: ​​What is an agency agreement

Financial assistance is not shown in full

Financial assistance includes gifts and other payments due to employees.
For these types of monetary rewards, certain limits are established, within which financial assistance is excluded from the tax base. It follows that financial assistance in full is indicated only in those situations where a separate income or deduction code is provided for payment. If we talk about reporting, then when a code is assigned, financial assistance is indicated in line 020 in the amount of the actual amount. In situations where a code is not assigned, the payment is indicated in the reporting documentation solely within the taxable base. Let us note that the law does not provide for punitive sanctions for such a violation: even if the amount of financial assistance exceeds the stipulated limit, this does not affect the general procedure for calculating tax.

At the same time, you should always remember that financial assistance is displayed in forms 6-NDFL and 2-NDFL, so you need to ensure that there are no discrepancies between the information specified in the documents.

The second section is broken down by tax rates

A fairly common mistake caused by inattention to the recommendations of the Federal Tax Service on the preparation of reporting documentation.
According to the explanations of the tax service, it is not worth breaking down the income of the second section depending on the applied tax tariff. Information is entered into the report in chronological order, and the tax rate at which the tax is applied does not play a significant role. As in previous cases, such a discrepancy is not a significant violation, therefore penalties are not applied here. In fact, if an accountant breaks down both sections of the reporting document by rates, the information is not distorted. Therefore, we are talking about a violation of the rules for drawing up accountable documentation.

An employee submits an order for a tax deduction in the middle of the year

In such situations, the income tax of an individual is subject to recalculation from the beginning of the calendar year.
Despite this feature, it is not necessary to submit a recalculation with clarification according to the completed Form 6-NDFL, although this is not considered an error. The next time you fill out the document, you need to carefully fill out lines 030 and 090. The first column indicates the amount of the deduction, the second - the amount of the refunded tax. Let's look at what this situation would look like using a specific example.

Let's assume that an employee has the right to a property deduction in the amount of 1.5 million rubles. The notification was submitted to the accounting department in the month of June. Until the notification was submitted, the employee received a salary of 200,000 rubles. Tax was withheld from this amount in the amount of 13% or 26,000 rubles. After receiving the notification, the accountant recalculated and returned the amounts previously withheld. In addition, no tax was withheld from the next salary of 40,000 rubles.

In form 6-NDFL, the above manipulations look like this:

1. Line 020 indicates the amount of 240,000 rubles;
2. Line 070 indicates the amount of tax refunded in the amount of 26,000 rubles.

Adding vacation pay

Let's assume that the accounting department made a mistake when calculating vacation pay for an employee of the company, paying less than the amount due.
Later, the error was discovered, and in the second quarter a recalculation was carried out and the employee received the missing amount. Let's consider how 6-NDFL will be filled out in such a situation. Read also: Holidays at the expense of the employer

So, let’s say that a certain Semyonov received vacation payments in the amount of 25,000 rubles at the end of March, and a tax of 3,250 rubles was withheld from this amount. In April, it turned out that the money was not paid to Semenov in full, and the accounting department made an additional payment of 2,000 rubles, which implies a tax deduction of 260 rubles. In the reporting documentation, such a financial transaction is displayed as follows. The first section indicates the entire amount of vacation pay, taking into account the additional payment made. In the second section, the surcharge is displayed in a separate block with lines 100-140 filled in. O in such a situation does not give up.

Common errors

The following types of violations can be distinguished:

1. Incorrect completion of calculations, for example, the first section does not display a cumulative total;
2. When changing the legal address, reporting is submitted to the tax authority at the previous location of the organization;
3. The report is submitted in violation of the established deadlines;
4. The OKTMO and KPP fields are filled in incorrectly.

In addition, some large companies submit 6-NDFL in paper form, although if the number of employees exceeds 25 people, only digital format is accepted.

Incorrect completion of the first section

Information on all income items is displayed here, including accrued and withheld taxes. The section is filled in with a cumulative total starting from the beginning of the year. Typical inaccuracies made when filling out look like this:

1. Line 020 - income that is not subject to taxation is included;
2. Line 070 - displays the tax that is yet to be withheld in the next reporting period;
3. Line 080 - includes tax that is not yet subject to transfer;
4. Line 090 - displays the difference between accrued and withheld taxes.

Incorrect completion of the second section

The specifics of financial transactions are displayed here.
In particular, the dates of receipt of payments by employees and withholding of due taxes are indicated. It should be noted that this section contains information for 3 months. For example, if reports are submitted for 2021, then the second section covers the period October-December. The most common mistake when preparing the 2nd section is entering data on an accrual basis. In addition, the dates of receipt of income, calculation and withholding of taxes are often confused.

Control ratios 6-NDFL and RSV

6-NDFL and DAM reports :

It may not be fulfilled if the organization pays income not subject to personal income tax.

For example, in line 020 6-NDFL report, will not be reflected, but in line 030 of Appendix 1 of the report on insurance premiums:

• child care allowance up to 1.5 years;
• maternity benefits;
• sick leave accrued in December 2021, but paid in January 2021.

To find the differences between 6-NDFL and RSV, see our life hack - How to find the difference between the amounts in 6-NDFL and RSV

Those. These control ratios may indeed not be met and this is normal. However, in this case, the Federal Tax Service will have to provide explanations about the reasons for their non-compliance.

See - An example of a response to the requirements of the Federal Tax Service to provide explanations for discrepancies in the 6-NDFL and Calculation of insurance premiums reports

Control ratios for checking employee salaries

Letters of the Federal Tax Service of Russia dated October 17, 2019 N BS-4-11/ [email protected] and dated January 17, 2020 N BS-4-11/ [email protected] introduced new additional control ratios for 6-NDFL and DAM .

Now the salary amount will be checked:

1. The average salary of each employee is >= minimum wage.
2. Average salary for the entire organization >= Average industry salary for the region for the last calendar year.

The first control relationship may not be satisfied when, for example, an employee:

• works part-time;
• the period was not fully worked out due to the employee’s absence due to illness, leave at his own expense, etc.

Therefore, you need to be prepared for the fact that the tax office will ask for clarification about non-compliance with these control ratios.

Penalties

If an error is made that distorts reporting documentation, contains incorrect tax amounts, or violates the rights of an employee, punitive measures are applied to the organization.
According to current legislation, punishment is applied in the form of a fine. Today, the penalty amount is 500 rubles for each unreliable document. Please note that the number of errors made when filling out reporting documentation is not grounds for increasing the amount of the fine. However, some mistakes are not grounds for applying punitive sanctions at all. This may include violations that do not affect the amount of tax.

Read also: Compensation for unused vacation in 2021

Do not forget that the Federal Tax Service has the right to fine tax agents for late filing of 6-NDFL. This provides for a fixed fine of 1,000 rubles for full and partial months. Let us give an example of the use of punitive measures.

Let’s say he submits reports for the first half of the year. Documents must be received by the tax authority no later than August 1. However, the accountant submits the report on September 12. Here the fact of violation is obvious, and the deadline for filing 6-NDFL is overdue by 1 month and 10 days. Therefore, the company will be fined 2,000 rubles: for a full and partial month.

In addition, the tax office has the right to block the organization’s accounts and fine the manager in the amount of 300-500 rubles for failure to comply with tax reporting deadlines.

How to avoid a fine

There is only one way to avoid penalties: to detect mistakes made before the tax inspector. If the accounting department submits a clarifying report before the Federal Tax Service employees identify inaccuracies, no punishment will be applied.