How to fill out 6-NDFL: on an accrual basis or not 2021

What parts does the 6 personal income tax report consist of?

There is no need to fill out the Form 6 Personal Income Tax for each employee of the company separately. This document is a consolidated form of reporting for the entire enterprise.

6 Personal income tax is filled out incrementally from the beginning of the year, which means that when filling out the report for the half-year, it is necessary to take into account the calculation data for the first quarter. When filling out the form for the 3rd quarter, data for the previous 2 quarters is taken into account, etc.

The new reporting form consists of 3 parts:

title page;
first section;
second section.

The report form must be completed and submitted to the tax authority by August 1, 2021.

How to fill out the cover page

Filling out title page 6 of personal income tax for the six months with an accrual total begins with indicating information about the tax agent, that is, about a legal entity or individual entrepreneur.

This page must include:

Business name;
TIN/KPP;
OKTMO code.

At the next stage, we move on to filling out the codes. The first code that is indicated is the reporting period code. So, as we fill out the 6 personal income tax report with an accrual total for the 2nd quarter, we should enter code “31” in this field. In addition, on this page the accountant must enter the following codes:

code “212” to determine the place of registration of the enterprise;
code “320” to indicate the activities of an individual entrepreneur;
code "213" for large tax agents.

On the first page of the report there is a field “Adjustment number”. If you are preparing the first version of the report for the half-year, then zeros are entered in this line. However, if we are talking about a report in which clarifying data is submitted, then it is necessary to indicate the corresponding adjustment number.

Section 1 - incrementally or quarterly

Appendix 2 to the Procedure states that section 1 in 6-NDFL is filled in on an accrual basis. There is a similar explanation in the letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650. In this case, the report, in accordance with paragraph. 3 p. 2 art. 230 of the Tax Code of the Russian Federation, submitted by tax agents quarterly (for the 1st quarter, half a year, 9 months and a year), no later than the last day of the month following the reporting month (April 1 - for the annual).

Clause 3.3 of the Procedure states how to fill out the data in all lines of section 1. Moreover, in each of the entries it is indicated that the data is filled in in 6-NDFL on an accrual basis from the beginning of the year. For example, for 9 months, tax accounting data from January 1 to September 30 is entered into Section 1 of the 6-NDFL report on an accrual basis. As for the deadlines, the report for 9 months is submitted to the tax office in October - no later than the 31st.

When starting to fill out section 1, please note that a separate page of the report must be filled out for each tax rate. This means that the report may contain several pages of Section 1. To distinguish them, a sequential number is indicated below. However, in this case, pages 060–090 are filled out only on the first page, since they contain general information for the entire period from the beginning of the year. For more information about filling out section 1, read the article “How to fill out section 1 in the 6-NDFL report.”

Report 6 personal income tax for the half-year: how to fill it out correctly with an accrual total

6 Personal income tax for the six months is filled out with a cumulative total, so the document must indicate not only data for the 2nd quarter, but also for all 6 months of the current calendar year.

In the first section of the document, the accountant must indicate:

total amounts for taxable accrued payments;
amounts of tax deductions;
the amount of personal income tax withheld;
the amount of actual tax deducted;
number of employees at the enterprise.

Let's look at how Section 1 of personal income tax is filled out using an accrual total using a real example. Let's imagine that there is a company that employs 19 people. In the first 3 months of the current calendar year, she earned 550,658 rubles. The amount of tax deductions amounted to 58,800 rubles. For these 3 months, an employee of the company’s accounting department calculated income tax, the amount of which is 13%, that is, 63,942 rubles. An amount of 42,630 rubles was transferred to the state treasury.

Taking into account the above, in the first section the lines are filled in as follows:

amount 550,658 rub. indicated in line No. 020;
amount 58,800 rub. fits in line No. 030;
amount 63,942 rub. indicated in line No. 040;
the number of employees (19 people) is entered in line No. 060;
the amount of tax transferred in the amount of 42,630 rubles. indicated in line No. 070.

Report 6 of personal income tax for the second quarter contains financial data of the enterprise for April, May and June. During this period, ours managed to earn 618,233 rubles. From this amount, the accountant deducted 58,800 rubles. The amount of accrued tax is 72,726 rubles. An amount of 69,798 rubles was sent to the state treasury.

Filling out section 1 6-NDFL

Now let's see how the data is reflected in the 6th personal income tax report for the 2nd quarter, increasing. In lines No. 020 to No. 070, you must indicate the following data:

in line No. 020 we indicate the amount that the company earned for the six months - 1,168,891 rubles. (RUB 550,658 + RUB 618,233);
in line No. 030 we enter the amount of deductions for these 2 quarters - 117,600 rubles. (RUB 58,800 + RUB 58,800);
in line No. 040 you should enter the total amount of income tax for the first 6 months of the calendar year - 136,668 rubles. (RUB 63,942 + RUB 72,726);
in line No. 060 we indicate the number of employees - 19 (if no one was fired or hired);
in line No. 070 we enter the total amount of funds transferred to the state treasury - 112,428 rubles. (RUB 42,630 + RUB 69,798)

Now let’s look at how to correctly fill out the 6 personal income tax report, section 2, with an accrual total.

Which lines need to be filled in with an accrual total?

All lines with accumulated indicator values are located in the first part of the form. These include:

020 and 025, which indicate the generalized amounts of income that was accrued;
030 – total number of tax deductions;
040 and 045 – the amount of calculated personal income tax;
070 – amount of withheld personal income tax;
080 – the amount of personal income tax that was not withheld by the tax agent;
090 – personal income tax returned to individuals in accordance with the Tax Code.

This is a complete list of increasing lines in the 6-NDFL report. They reflect the total details of the income received and the personal income tax on it.

The second section of the form contains only indicators for each three-month reporting period, so there is no need to indicate a running total there.

Also see “Amount of calculated and withheld tax in 6-NDFL”.

Section 2 of the 6NDFL report: how to fill it out correctly

Section 2 6 of personal income tax is filled out on a cumulative basis and contains more detailed data than on the previous two pages. In this section it is necessary to indicate accrued funds for each month of the six months. In addition, the accountant must enter the amounts of taxes withheld.

Section 2 contains lines No. 100-No. 140, in which the following data is filled in:

Line No. 100 reflects the day the income was received. As the Tax Code states, such a day is considered the last day of the month for which the company pays wages. The date of payment of funds for sick leave and vacation pay is the day of actual payment of these funds.
In line No. 110 it is necessary to indicate the date when the tax was transferred to the budget. Please note that this day should not be later than the day of payment of wages.
Line No. 120 contains the income retention period. This period is the day following the day of actual payment. If we talk about vacation and sick leave payments, the period of withholding of such income may extend until the last day of the month in which such payments were made.
Line No. 130 indicates the taxable amount of funds for the last month.
In line No. 140, the accountant enters the amount of tax withheld.

When the 6NDFL report is filled out with an accrual total, problems may arise for the accountant.

Basic filling rules

If we highlight the basic rules for filling out this form in relation to generalized indicators, we can highlight the following points:

The title page is filled out as standard, as for any type of financial document (full name, tax identification number, registration address and contact information);
Section 2 includes the main performance indicators for the reporting quarter, as well as the dates when income was accrued and when taxes were transferred from it to the budget.
Section 1 includes data that is filled in on a cumulative basis, namely:
Initially, for each type of tax rate, the amount from the beginning of the year is indicated - the income from which tax is withheld, as well as the direct amount withheld;
These indicators are indicated in full for all employees to whom income was paid;
At the end of the form, the total amount that was withheld for all types of tax rates is indicated;
If there is only one type of tax rate, then in the final block these indicators are simply duplicated.

What problems may arise when filling out section 2?

Most often, when Form 6NDFL is filled out on an accrual basis, the accountant faces problems that may be related to how to correctly calculate cash payments in different periods. One of these questions is: how to correctly formulate data on wage payments for June, if in reality they will be paid in July?

In this case, the actual date of receipt of wage payments is considered to be the last day in the month when these payments were accrued. The tax amount is calculated in the same month. As you can see, even before the beginning of July, the accountant can know what monetary values should be indicated in lines No. 020 and No. 040.

In the personal income tax report 6 for the 1st half of the year, the cumulative total contains lines No. 070 and No. 080. They don't fill up. And this is discussed in the rules of the Federal Tax Service. According to them, the amount of tax deducted from salaries for June, which will be paid to employees in July, should not be indicated in the 6NDFL report for the half-year. These data will already be indicated in the next report, which the company will prepare for the 3rd quarter, that is, for 9 months of the calendar year.

Let's look at this with an example. I received an income for 6 months of work, the amount of which is 300 thousand rubles, that is, 50 thousand rubles. for each month of the calendar year. The amount of income tax withheld is 39 thousand rubles, and the amount transferred is 26 thousand rubles. Tax deductions are not yet available. The salary for June is 50 thousand rubles. It will actually be paid on July 10, 2021.

The 6NDFL report is submitted on an accrual basis, so the data in the first section is provided line by line:

Line No. 020 indicates the total amount of income for 6 calendar months;
In line No. 030 you must enter a zero value, because deductions have not yet been made;
In line No. 040, the accountant enters the income tax amount, which in our case is 39 thousand rubles;
In line No. 070 you should indicate 26 thousand rubles, that is, the amount of the transferred tax;
In line No. 080 a zero value is written.

Personal Income Tax Report 6 will provide cumulative information from the beginning of the year on the payment of wages in July. The lines in the second section of the report will be filled in as follows:

In line No. 100 we indicate the day when the income was received, that is, June 30, 2017;
Line No. 110 records the date when the tax was transferred, that is, July 11, 2017;
In line No. 120, the accountant should indicate the period for withholding the amount of income, that is, July 12, 2017;
Line No. 130 indicates the amount of income for the last month, which is subject to taxation, that is, 50 thousand rubles;
Line No. 140 indicates the amount of tax withheld, that is, 6,500 rubles.

When the 6NDFL report is made as a cumulative total, the accountant may have a problem taking into account the data for the transition period.

Filling the lines in section 1 with a cumulative total

When filling out the first section, it is important to consider:

lines 060 – 090 are filled in on the first page of section 1 for all bets only once;
line 010 indicates the tax rate. This could be 13, 30 percent for non-resident employees or 35 percent for material benefits. As much as is used for taxation of rates, so much will be section 1 on separate sheets.
for each rate, lines 020-050 are filled in, and are compiled on an accrual basis from the beginning of the tax period.

Let's say that at a rate of 13 percent, blocks of lines 100 -140 took up two pages. In this case, section 1 of lines 020-050 at this rate is filled out only once on the first page:

And on the second there are dashes:

Updated calculation and transition period

Accountants of some companies indicate information about the payment of wages for March in the half-year report, since employees actually receive their money in April. Data on accrued tax on such payments is entered in line No. 070 in the first section. However, the question arises: “Is it necessary to make an updated calculation in this case?”

It is impossible to give a definite answer to this question. The fact is that the instructions of the Federal Tax Service regarding the submission of reports for the first 3 months of the calendar year do not say anything about drawing up an updated calculation. This means that filling out such a report is unnecessary.

On the other hand, many accountants are of the opinion that it is worth drawing up an updated calculation, because this will avoid additional difficulties with inspectors.

The transition period may also apply to sick leave accruals. The day of actual receipt of sick leave funds is not the last day of accrual, but the moment the employee receives this money. For example, if a specialist issued a sick leave in June, and the accountant accrued cash benefits in July, then the data on deducted taxes will be reflected in the 6NDFL report for the 3rd quarter, that is, for 9 months.

Procedure for filling out section 2

Now let's find out how to fill out section 2 f. 6-NDFL - cumulatively or per quarter. How to fill out section 2 of the report is described in paragraphs. 4.1 and 4.2 Order. But it does not indicate whether Section 2 of 6-NDFL should be filled out on an accrual basis.

To understand this issue in detail, let us read the recommendations contained in the letter of the Federal Tax Service dated April 27, 2016 No. BS-4-11/7663. In para. Paragraph 2, paragraph 3 of the letter states that on pp. 100–140, section 2 of the report displays business operations that were carried out over the last 3 months. Based on this, the section contains information only on transactions performed during the last quarter.

Using the example of a report for 9 months, let's look at how to fill out section 2 of form 6-NDFL - on an accrual basis or not. Section 2 of the report for this period should reflect information for the last 3 months, that is, for July, August and September.

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Difficulties with displaying certain data in section 2 usually arise with transactions performed at the junction of reporting periods (quarters). These are business operations for calculating and paying wages to employees. To make it easier to understand to which reporting period a particular operation should be attributed, you should take into account the date set for the transfer of personal income tax to the budget. An example of such a situation is discussed in the letter of the Federal Tax Service dated October 24, 2016 No. BS-4-11/ [email protected] You can read about the reflection of rolling leave in 6-NDFL here.

Filling out the 6 personal income tax report for the six months: what you need to remember

Although the accountant must fill out the 6NDFL report on an accrual basis, there are still some points that should not be forgotten when drawing up this document:

There is no need to indicate the overpayment in line No. 070. The line should only indicate the total amount that has been withheld since the calendar year.
If we talk about tax agents who have several separate divisions, then each such division is required to fill out a report form and submit it to the territorial tax authority independently.
It happens that several employees are on vacation during one calendar month. In this case, each amount of vacation payments must be displayed in a separate block. But the accountant has the right to combine the amounts of payments if the dates of payment of vacation funds coincide. But line No. 120 remains the same for all vacation pay blocks. This is due to the fact that the transfer date for these payments is the last day of the month.
If taxation in a company is carried out according to several tax rates, then a separate block is filled in for each tax rate.
If an individual is allowed a property deduction, it is indicated in line No. 030 in the first section. The amount of such a deduction is formed within the limits of the income that was accrued to the specialist. Please note that the values in line #020 cannot exceed the values in line #030.

When filling out the 6NDFL report for the 2nd quarter, you should be careful. To ensure that there are no inaccuracies in the documents, the accounting department employee must apply control ratios. When checking the data in the report form, you should also focus on the data from the previous report.

If your 6NDFL report contains errors or you submit it late, the tax authorities have the right to charge fines.

Where to get the data for the “increasing” lines of the 6-NDFL report

To concentrate reporting indicators on income and personal income tax, the tax agent needs:

keep records of personal income tax data (income paid to individuals, tax deductions, personal income tax) in mandatory tax registers;
when generating information about paid income, take into account all types of paid income: payments under employment contracts and civil service agreements, material benefits, gifts, etc.;
when determining the total amount of deductions, justify their legality by requiring the recipients of income to provide the entire set of supporting documents (certificates, notifications, certificates, statements, etc.);
sort all payments made, reflecting in 6-NDFL all taxable income, except those completely exempt.

For details of maintaining the main document that helps to form 6-NDFL without errors, see the material “Sample of filling out a tax register for 6-NDFL” .

How to submit a half-year report to the tax authority

Today, tax agents can submit the 6NDFL report for the six months:

In paper form - the document form can be filled out with a ballpoint pen or using computer programs.
In electronic form – this form of document is filled out on a computer and certified with an electronic signature.

It is worth remembering that companies that employ more than 25 people only need to prepare and submit to the tax authority an electronic version of the document.

In addition, you need to know which tax authority you need to submit the 6NDFL report to. The place where the form is submitted depends on which tax system the tax agent uses. If the simplified tax system is used, then the report must be submitted to the territorial tax authority. For tax agents who use the UTII system, the 6NDFL report is sent to the tax authority at the place of registration for UTII.

The date of presentation of the 6NDFL report is the day when the tax agent personally brought it to the tax office or sent it by mail.