How to reflect a GPC agreement in 6-NDFL in 2020-2021

06.06.2019

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6 min.

Each economic entity of the Russian Federation provides various types of reporting to regulatory authorities: based on the results of the month, quarter, half year, for nine months and a year. The article below provides information about the features of filling out and entering data on reflecting contract agreements in the report on Form 6 personal income tax.

GPC agreement

If companies or individual entrepreneurs engage individuals to perform any work, they enter into civil law agreements (GPC) with them. Under this agreement, the date of receipt of income is in fact considered the date of payment of funds to the individual. In this case, it will not matter what was paid - an advance or the final amount. Each payment in 6-NDFL will be reflected in a separate block and under a separate date.

Important! If we compare a GPC agreement with a regular agreement, then according to the latter, the date of receipt of income will be considered the last day of the month for which wages are paid. In addition, in this case, personal income tax will not be withheld from the advance.

Tax agent for GPA

If your counterparty-contractor (performer) is an individual who does not have the status of an individual entrepreneur, then in relation to the income paid to him you are recognized as a tax agent for personal income tax. Hence the obligation to include the transactions carried out in such a general tax report of the company as 6-NDFL. Without data on the GPA, the calculation will be incomplete and, in the event of an inspection, the inspectors will simply turn it down. So an accountant should never lose sight of civil transactions with individuals.

When concluding a GPA with a merchant who officially has the status of an entrepreneur, the customer company does not pay personal income tax for it. This means that the obligation to include the amounts paid in 6-NDFL does not arise here.

Attention! The reporting procedure for 6-NDFL for the 2nd quarter of 2020 has changed

In salary reports for the 2nd quarter, take into account the changes that came into force in 2021. Experts from the magazine “Salary” summarized all the changes in 6-NDFL. Read how inspectors compare report indicators with each other. If you check them yourself, you will avoid clarifications and will be able to explain any figure from the report. See all the main changes in salary in a convenient presentation and special service.

Attention: Personal income tax arises under a number of other civil law contracts, in addition to contracts and agreements for the provision of services. For example, when renting from an individual his property (car, phone, laptop, etc.)

The algorithm for filling out 6-NDFL will be the same.

Procedure for withholding personal income tax

Important! If an organization or individual entrepreneur hires individuals under a GPC agreement and pays them income, then they are required to reflect this in 6-NDFL, since in this case they are tax agents. This means that the organization is responsible for withholding personal income tax from payments and paying them to the treasury.

First of all, it is necessary to find out in what time frame the amount of tax on personal income should be calculated, withheld and paid to the budget.

The date on which an employee receives income under a GPC agreement is the tax withholding date. On this day, the individual is paid for work from the cash register, or money is transferred to his card. This date will need to be reflected in 6-NFDL on line 100.

Since the date on which income under the GPC is received is also the date of personal income tax withholding, which means that this date must be indicated in form 6-NDFL on line 110. This date must also be consistent with the one indicated as the settlement date in the agreement contract

As in all other cases when transferring personal income tax to the budget, this must be done no later than the next business day after the payment of funds to the individual. This date is indicated in form 6-NDFL on line 120.

Tax deductions and payments under GPA in 6-NDFL, delivery to a separate division

In Form 6-NDFL, Section 1 “Generalized Indicators”, indicate the total amount of accrued income, deductions provided, as well as the total amount of accrued and withheld tax. Fill it out with a cumulative total from the beginning of the year (letter of the Federal Tax Service of Russia dated February 18, 2021 No. BS-3-11/650). For example, in section 1 for the half-year, reflect the indicators for the period from January 1 to June 30 inclusive.

Experts from the magazine “Salaries in an Institution” found out where accountants most often make mistakes when filling out the 6-NDFL report. Test your knowledge of the rules for issuing 6-NDFL with a test in the magazine.

In section 2, list all transactions in chronological order. Don't group them by tax rates. In this section, show:

dates of receipt and withholding of tax,
deadline for transferring taxes to the budget,
the amount of income actually received and personal income tax withheld.

Tax deductions in 6-NDFL

In section 1 of the calculation on line 020, reflect all employee income on an accrual basis from the beginning of the year. Focus not on accruals in accounting, but on the date of receipt of income for personal income tax purposes.

In line 030, show the total amount of standard, property and social deductions that you provide to employees. Also reflect deductions for financial assistance, gifts, etc. here.

For example, an employee received several gifts during the year with a total value exceeding the non-taxable limit (RUB 4,000). The deduction amount is 4000 rubles. Write down on line 030, and on line 070 reflect the amount of tax withheld.

If it was not possible to withhold personal income tax, then show it in line 080.

When you fill out section 2, on line 130 indicate the income that was accrued to the employee in the reporting period. There is no need to reduce it by deductions.

Useful material in the article

Form 6-NDFL in 2021

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Standard deductions in 6-NDFL

An employee with a child has the right to receive standard deductions until the month in which the employee’s salary, calculated on an accrual basis, does not reach 350 thousand rubles. As soon as the employee’s total income reaches the limit, do not provide a deduction.

If an employee has not been working in an institution since the beginning of the year, then his income from his previous place of work must be taken into account. To do this, ask him to provide a 2-NDFL certificate from his previous employer.

How to reflect deductions for children in 6-NDFL:

Example 1

The teacher receives a standard tax deduction for a third disabled child. Employee salary – 40 thousand rubles. Deduction – 15,000 rubles. (3000 + 12,000). Income from January to May amounted to 200 thousand rubles, and deductions - 75 thousand.

Property deduction in 6-NDFL

An institution has the right to provide a property deduction to an employee according to two documents:

Application for property deduction;
Notification from the tax office.

An employee has the right to apply for a deduction at any time. In this case, the tax paid since the beginning of the year must be returned to the employee. Since the right to deduction arises from the beginning of the year, even if the notification is provided in the middle of the year, for example, in June. The question arises, is it necessary to submit an updated 6-NDFL calculation? There is no need to submit updated calculations for previous quarters.

Reflect the deduction for the period in which the employee brought the notice from the Federal Tax Service. There is no need to clarify the form for previous quarters, since there are no errors in them and the calculations were made correctly. Tax officials came to this conclusion in their letter dated April 12, 2021 No. BS-4-11/6925. And indicate the personal income tax that was returned to the employee on line 090 of Section 1 of form 6-NDFL on a cumulative basis from the beginning of the year.

How to reflect a property deduction in 6-NDFL:

Example 2

In May 2021, the employee brought a notice from the Federal Tax Service and his application for a property deduction.

The amount of property deduction is 500 thousand rubles.

The employee's income from January to April 2021 amounted to 240 thousand rubles. Personal income tax was withheld from them in the amount of 31,200 rubles. (240,000 × 13%).

The accountant recalculated personal income tax from the beginning of the calendar year and returned 31,200 rubles to the employee. In May and June, the employee’s income amounted to 70,000 rubles each. In total, the employee received 380 thousand rubles for the period from January to June. (240,000 + 140,000). This amount is less than the declared deduction, so the employer did not withhold personal income tax from the subordinate’s salary (380,000

The accountant did not submit the updated 6-NDFL calculation form for the 1st quarter of 2021. And reflected the deduction in the calculation of 6-personal income tax for the first half of 2018.

Reflect deductions for treatment and education in the same way. But in this case, do not recalculate the tax from the beginning of the year (clause 2 of Article 219 of the Tax Code of the Russian Federation).

How to reflect remuneration for GPA and GPC in 6-NDFL

Remuneration to the contractor for GPD, GPC is also subject to personal income tax

The date of income for 6-NDFL and the date of tax withholding is the day of actual payment to the contractor, and it does not matter whether it is an advance or a final payment

How to reflect GPC in 6-NDFL

In 2021, Form 6-NDFL for GPC is filled out on the basis of Federal Tax Service order No. ММВ-7-11/450 dated 10/14/2015. The order specifies the following filling requirements:

For each OKTMO the form is filled out separately. The organization also needs to indicate the code of the municipality in which the company's division is located.
Payment for GPC in form 6-NDFL is not indicated in certain sections. This amount must be indicated in reporting on a general basis. The first section should contain data on income and tax that was calculated and paid on an accrual basis for 1 quarter, half a year, 9 months and a year. For each tax rate, the first section is completed. Reporting data for the reporting period are indicated in the second section.
If in one tax period personal income tax was paid at different rates, then information for each rate is entered into 6-personal income tax separately. To ensure that the tax office does not impose penalties, you must carefully check the correctness of the information entered.

Based on the specified requirements, the GPC in 6-NDFL is reflected and submitted for each reporting period no later than the last day of the month following the reporting period.

General points

When making settlements with individuals with whom civil contracts have been concluded, for example, for the performance of certain works (provision of services), Russian organizations and individual entrepreneurs act as tax agents for personal income tax (clause 1 of Article 226 of the Tax Code of the Russian Federation). The responsibilities of a tax agent include calculation, withholding from the taxpayer and payment of personal income tax to the budget, as well as submission of relevant reports to the tax authority at the place of registration, including calculations in Form 6-NDFL. This form, as well as the procedure for filling it out and submitting it, were approved by Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 N ММВ-7-11/ [email protected]

In order to fill out the calculation, it is said that form 6-NDFL is filled out for each OKTMO separately (clause 1.10). Further, in particular, the following is clarified.

Organizations recognized as tax agents indicate the OKTMO code of the municipality in whose territory the organization or a separate division of the organization is located.

Based on this, the Federal Tax Service emphasizes (Letter dated 01.08.2016 N BS-4-11 / [email protected] ): the calculation in Form 6-NDFL must be filled out by the tax agent separately for each separate division, including those cases when separate divisions are registered in one tax authority. Tax agents - Russian organizations that have separate divisions, submit calculations in relation to the employees of these divisions to the tax authority at the place of registration of the latter, as well as in relation to individuals who received income under civil contracts, to the tax authority at the place of registration of the separate divisions, who have concluded such agreements (see also Letter of the Federal Tax Service of the Russian Federation dated February 25, 2016 N BS-4-11/ [email protected] ).

Let us remind you that form 6-NDFL consists of a title page, sections 1 “Generalized indicators” and 2 “Dates and amounts of income actually received and withheld personal income tax.” Section 1 is compiled on an accrual basis for the first quarter, half a year, nine months and a year, while Section 2 includes relevant data for the last three months of the calculation submission period.

There is no need to fill out separate pages to reflect in the 6-NDFL calculation data on individuals whose income was paid on the basis of civil contracts. Section 1 is formed for each of the tax rates (see paragraph 3.2 of the procedure for completing).

If the tax agent paid individuals during the tax period (representation period) income taxed at different rates, section 1, with the exception of lines 060 - 090, is completed for each tax rate.

The number of times lines 100 - 140 will be filled out in section 2 depends on the date of actual receipt of income by individuals, the date of tax withholding and the deadline for its transfer. So, if all three dates coincide, then the information to be reflected in section 2 is summarized. If, for different types of income that have the same date of actual receipt, there are different deadlines for tax transfer, then lines 100 - 140 are filled in for each tax transfer deadline separately (clause 4.2 of the filling procedure).

An example of reflecting GPC in 6-NDFL

Continent LLC entered into an agreement with individuals for the provision of services from April 1 to May 31. The cost of services provided under the contract is 10,000 rubles, the amount of personal income tax on this amount is 1,300 rubles. The payment was made on June 10.

On line 070 of form 6-NDFL, the amount of withheld personal income tax is recorded, that is, 1,300 rubles. On the same day, personal income tax was withheld, which means that on lines 100 and 110 the same amount is indicated under the date June 10. The total amount of income paid is 10,000 rubles. This value is entered on line 130 of form 6-NDFL.

Filling out form 6-NDFL

Filling out form 6-NDFL requires reflecting all accrued income and deductible taxes from individuals who work in the organization during the reporting period. The work contract is also reflected in 6-NDFL.

To fill out a report on Form 6-NDFL, the employer must:

Quarterly summarize data on accrued income.
Submit information on a cumulative basis from the beginning of the year - for the first quarter, six months, nine months and a year.
Reflect the dates of payments made of both the income paid and the tax transferred to the Federal Tax Service.

The report itself consists of a title page and two sections.

The title page contains the details of the tax agent, as well as information about his authorized representative.
The first section provides generalized data for the entire enterprise as a whole.
In the second section, the dates of specific payments are entered. Amounts paid on the same dates are added together.

For zero information, a zero or dashes are placed in the columns.

Reflection in 6-NDFL of interim payments and final settlement under the GPC agreement

Section 1: 1 section is completed in the usual manner. All payments made under the GPC agreement will be included in total income and reflected on line 020. From this amount, personal income tax will be indicated below on lines 040 and 070.

Section 2: the advance payment, as well as the final payment that was paid over the last three months, will be indicated in a separate block on lines 100-140. This is due to the fact that they were paid at different times.

Payments under GPC agreements in 1C ZUP 2.5 (8.2)

When registering an agreement in 1C 8.2 ZUP 2.5, the term of the GPC agreement is indicated, which is reflected in the personal accounting reporting. When filling out the cost of the GPC agreement, you should take into account that this amount will be reflected in the payroll, so the cost can be omitted or indicated as 0:

In the 1C ZUP 2.5 (8.2) database, it is not possible to indicate the payment date in the “Payroll” document. Therefore, income under GPC agreements is registered by default on the last day of the month. If the payment under the GPC agreement falls on another day, then accruals under the agreements should be registered using the document “Registration of one-time accruals for employees of organizations.” In this document it is possible to indicate the actual date of payment for 6-NDFL. On the “Additional” tab accruals" is indicated

Employee's name,
accrual type “Payment under contract agreements”,
the amount of the GPC agreement is indicated.
If necessary, a professional deduction is registered:

When carrying out the document “Registration of one-time charges”, payments under GPC agreements in 1C ZUP 2.5 with the specified date are included in the income register, and also reflected accordingly in 6-NDFL:

Examples of reflecting various types of income in 6-NDFL are discussed in the Master Class: 6-NDFL - Revolution in personal income tax accounting in “1C” in the module “Filling out 6-NDFL with examples in “1C”.

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Features of reflecting income in 6-NDFL

Organizations and individual entrepreneurs enter into contractual relations with individuals, individual entrepreneurs or non-residents. When companies generate a report, certain filling features will be highlighted for each case. For example:

Entrepreneurs independently calculate the amount of tax and reflect it in their reporting. If the GPC is issued with an individual entrepreneur, then 6-NDFL will not be filled out, and the organization should not calculate personal income tax. The customer does not reflect in the certificate the payments under the GPC agreement with the individual entrepreneur. This is due to the fact that the individual entrepreneur independently pays personal income tax payments to the budget, and, accordingly, reports on them independently.
If the contract is concluded with an individual who is not a resident, the personal income tax rate will be 30%.

The nuances of “contract” payments

A contract may be concluded with an individual:

having the status of individual entrepreneur;
being a non-resident (a subject staying on the territory of Russia for less than 183 calendar days within 12 months).

For 6-NDFL this means:

The money paid by an individual entrepreneur under a contract is not reflected in 6-NDFL by the tax agent - the entrepreneur himself pays taxes on the income received and reports on them;
“contract” income of a non-resident is taxed at a rate of 30% (instead of the usual 13%).

Payment of income to a non-resident will not in any way affect the completion of the dates in the 2nd section of 6-NDFL, and pages 130 and 140 of this section and the lines of section 1, reflecting the personal income tax calculated from “contract” income, will change and will be reflected as follows:

Thus, the status of an individual affects the fact of reflecting “contract” income, as well as the amount of personal income tax.

The article “Tax resident of the Russian Federation is…” will tell you more about the status of a tax resident.

Withholding taxes on remuneration

Each concluded contract document has an agreed upon financial reward.

When drawing up a contract, the contractor undertakes to complete the scope of work specified in it within the established time frame, and the customer undertakes to accept it and pay for it. When setting payment for work, one should be guided by the norms of the Civil Code of the Russian Federation.

Article 709 of the Civil Code of the Russian Federation states that the contract price is formed from two main indicators:

The cost of the work performed.
Compensation for the contractor's expenses.

The first point has no special restrictions and questions

When reaching an agreement on the final value of the relationship, only the opinion of the two parties is important. The agreement can include both a fixed price and a floating one, which allows you to reduce or increase it later

But the second point raises many more questions. What exactly should the customer compensate? Compensation may relate to rental housing and food, but the customer is not obliged to pay travel allowances in their full understanding. If compensation amounts are included in the agreement, should personal income tax be paid on them under the agreement? This is perhaps the key question because it affects exactly what amounts taxes will be calculated on. Only those expenses that are supported by documents (checks, invoices and other forms) and that fall within the framework of the preliminary agreement are reimbursed.

The income of contractors is subject to personal income tax tax at the general level. Residents are charged 13%, non-residents 30%. But contributions to the Social Insurance Fund and Pension Fund are made only if such a condition is reflected in the agreement.

What payments under civil contracts should be reflected in the calculation of 6-NDFL

The calculation of 6-NDFL reflects remuneration to individuals under civil contracts from which the tax agent withholds personal income tax (clauses 1, 2 of Article 226, clause 2 of Article 230 of the Tax Code of the Russian Federation). For example, this could be remuneration under contracts for the provision of services, contracts, leases, etc.

Remuneration under civil law contracts from which the tax agent does not withhold personal income tax does not need to be reflected in the calculation. So, in particular, there is no need to reflect in the calculation:

payments under a civil contract, if it is concluded with an individual entrepreneur;

amounts paid to individuals for property purchased from them.

In such cases, individuals independently report to the tax authority on their income (clause 1, clause 1, clause 5, article 227, clause 2, clause 1, clause 3, article 228 of the Tax Code of the Russian Federation).

Example of filling out a declaration

The advance is 70,000 rubles;
On November 30, a transfer was made minus income tax - 9100. The tax was transferred to the treasury simultaneously on November 30:
the act for contract work was signed on December 29;
professional deduction amounted to 95,000 rubles;
the transfer of profit to the contractor in the amount of 100,000 rubles was made on December 30;
personal income tax withholding, taking into account the deduction, was made on December 30 in the amount of 650 rubles;
The accountant completed the transfer of income tax on the first working day after the holidays - January 9.

The GPC agreement in declaration 6 of personal income tax in the annual report will be as follows:

The final payment is not included in the annual report. You show it in the second part of the report for January – March.

General rules of reflection

Profit date

According to the norms of the Tax Code of Article 223, paragraph 1, subparagraph 1, the day of reflection of profit under the GPC is the date of receipt. In part 1 of the declaration, line 020, information about earnings is reflected in the period on the day of payment.

Date of calculation of income

Income is calculated on the day of receipt of profit under a legal contract (TK Article 226, paragraph 3). The day of payment is considered the day when income is paid through the organization's cash desk or transferred to the current account of an individual (Tax Code Article 223, paragraph 1).

In column 100 of the second part of the report indicate the number of actual receipts of income.

Tax Withholding Day

Withholding of personal income tax from profits received under GPC agreements is calculated on the day when the income is paid. Accordingly, the dates indicated in cells 100 and 110 of the second part of the calculation will be the same.

Reflection of income under GPC agreements in 2 personal income taxes

When is personal income tax transferred to the budget?

To transfer tax, you must be guided by the general requirements of the Tax Code:

Article 226 clause 6 paragraph 1;
Article 6.1 clause 7.

The transfer of tax must be made no later than the day following the date of payment under the GPC agreement.

The number of individuals who received income in 6 personal income taxes: how to calculate for six months, a year, a quarter

How to fill out reports?

The report is filled out with a total of all individuals. persons. Payments under contract agreements are filled out similarly to remunerations for ordinary employees.

Important! The only difference is the reflection of the advance payment. When issuing an advance to employees of a company, tax is not withheld; it is calculated after the end of the month and is deducted from the salary. When concluding a contract, personal income tax is withheld from each remuneration.

The first section is filled in with a cumulative total from the beginning of the year. In field 010 the tax rate is indicated; a separate sheet is filled out for each rate. The contractor may not be a resident of Russia, then his tax will be withheld at a rate of 30%. Lines 020 and 040 show the amount of remuneration for the performance of work, services and the tax calculated on it. Field 070 reflects the amount of tax withheld.

Reflection of income under GPC agreements in 2 personal income taxes

If the contractor under the contract has the right to tax deductions (for example, professional), they are reflected in field 030 and reduce the amount subject to taxation. Such a right must be documented.

Filling in line 060 is carried out once, in total for all bets (if there are several of them). The value is entered in the field on the first sheet; on the remaining pages this line remains blank. All physical persons who received income during the year (filled in with a cumulative total). If several contract agreements were concluded with the same person (in the current tax period), he is shown on the line only once.

Section 2 is completed for the current period – 3 months. All payments under the contract are shown.

For contract agreements, lines in 6 personal income tax are filled out as follows:

100 – date of receipt of income by the contractor. Here you indicate either the day of transfer of funds or the day of cash issuance;
110 – date of personal income tax withholding (coincides with the day of payment of income);
120 – date of transfer of the fee according to the law. It is legally established that the transfer of fees to the budget must be made no later than the day following the withholding of personal income tax. Thus, even if the tax was paid on the day the reward was issued, the report reflects the next business day;
130 – the cost specified in the contract. If an advance payment is implied, then the amount of the advance and the settlement amount;
140 – amount of tax withheld.

Important! If the income was transferred on the last day of the reporting (tax) period, it is not taken into account in the 6th personal income tax. The payment is included in the report for the next quarter.

Introduction

The relationship between the customer (organization) and the contractor (performer) is formalized by a civil contract. The contract reflects the responsibilities of the contractor - to complete the scope of work, and the customer - to accept and pay for the work in accordance with the acceptance certificate. In addition, the customer is required to reflect the accrued and withheld tax in the calculation.

Each type of profit that individuals receive. persons are subject to taxation. Personal income tax is calculated from each income. The difference between the GPC and the employment contract is only in the date of reflection of the receipt of profit. According to the employment contract, this is the last day of the accrual month.

Reflection of payments under a contract in 6 personal income taxes