Today we, dear readers, will figure out how to fill out 6-NDFL. This report form is one of the innovations of 2016. Although it was introduced three years ago, 2019 has already arrived, and there are still many questions about filling it out. We will start with the most standard examples of filling out form 6-NDFL.
Who submits 6-NDFL
Let me remind you that 6-NDFL is compiled by all employers (both individual entrepreneurs and legal entities) based on the results of each quarter on an accrual basis!
How to fill out 6-NDFL correctly
And it’s easier to fill out and submit declarations and other reporting forms through special service.
Well, now let’s proceed to the instructions for correctly filling out 6-NDFL. Below we will look at a few examples.
Important! In the article, form 6-NDFL is filled out using the example of the 1st quarter of 2019.
Filling out the title card
- We indicate the TIN and checkpoint of the legal entity (for individual entrepreneurs only the TIN);
- We enter the adjustment number (for the primary report we put “000”, if we are already submitting an adjustment report, then “001”, etc.);
- We put the code for the period for which the report was compiled (available in the Appendices to the order approving the form) and the year: if we submit a report for the 1st quarter, then the period code will be “21”, and the year “2019”;
- Next, we put the code of the tax authority (where we submit the report) and the code of the place of submission (a table with them is also in the Appendices to the Order): when the report is submitted at the place of registration of the legal entity, we put “212”, if at the place of residence of the individual entrepreneur – “120”;
- We indicate the name of the legal entity or full name of the individual entrepreneur;
- We put the code OKTMO;
- We indicate the contact phone number, indicate the number of pages of the report and the number of sheets of attachments to it, if any;
- In those lines that are not filled in due to lack of data, dashes must be inserted.
The lower parts of the title page are filled out as standard: the left part is for the person submitting the report to the tax authority, the right part is for the tax employee.
Sample of a completed title page of the 6-NDFL report
Important! If you have more than one OKTMO code, you will need to fill out several 6-NDFL reports: a separate report for each code.
When can this happen?
- When wages to employees are paid by the parent organization and a separate division located in another territory, in this case, two separate reports are filled out, each submitted to its own tax office according to the OKTMO code entered;
- When a part of an individual entrepreneur’s activity is transferred to UTII or a patent, accordingly, he is registered as a payer of these taxes in another tax office - here the individual entrepreneur must enter OKTMO in accordance with the place of business transferred to these special modes.
That's basically it, the title page is complete. As you can see, there is nothing complicated in filling it out. Now let's move on to the sections. And here we will immediately divide all the following actions into two examples: when you pay employees wages before the end of the month and when you pay them the next month.
What does this mean?
Let me explain right away with an example. Salaries must be paid to the employee at least 2 times a month: usually the advance is paid first, and then the rest of the salary.
How does this happen in reality?
An advance for the current month is often paid on the 15th-25th of that month, that is, for example, an employee receives an advance for October on October 16th. And an employee can receive a salary for October either in October, for example, on October 31 - the last day of the month, or maybe already in November - this is usually what happens, employers pay salaries for the past period until the 5-10th of the next month. Dates may vary; they are set by the employer in the Remuneration Regulations. Accordingly, we have two situations:
- When employees' salaries for the current month are paid in the same month;
- When employees' salaries for the current month are paid in the next month.
It is important to distinguish between these situations precisely at the junction of periods. For example, now you will need to submit a report on the results of the 1st quarter. Accordingly, for each of the situations indicated above, its indicators will be different.
Fill out sections 1 and 2: If we pay salaries in the same month
Let's show an approximate calculation using an example: Since the beginning of 2018, Pervy LLC has employed 5 people, the number of employees has not changed. Let’s say that each employee has a salary of 26,250 rubles, respectively, the amount of accrued income, and in our case, when filling out the Declaration for the 1st quarter of 2019, we will display in the report the accrued income for the period December 2018 - February 2019, amounted to 26,250 *5 = 131,250 rub. (this is December 2018) and 26,250 *5 * 2 months. = 262,500 (January-February 2019), will be equal to 393,750 rubles. No dividend income was accrued.
In January-February 2019, employees were provided with tax deductions for children in the total amount of 28 thousand rubles. For December 2018, standard deductions were not provided, since the total income of each employee exceeded 350 thousand rubles. It turns out that the calculated personal income tax for December 2018 was 131,250 * 13% = 17,063 rubles, and for January-February 2019 - (262,500–28,000) * 13% = 30,486 rubles.
How should this be included in the report? Open Section 1 and fill in line by line:
- Page 010 – 13% (if there is accrued income subject to personal income tax at other rates, then the report will need to fill out several Sections 1 - each rate is entered on a separate sheet with continuous numbering);
- Page 020 – set 393,750 rubles, i.e. the entire amount of employee income for December-February 2019;
- Page 030 – we bet 28,000 rubles, i.e. the amount of deductions provided to employees;
- Page 040 – set 47,549 rubles, i.e. the entire amount of personal income tax calculated based on the results of 9 months;
- If, when filling out lines 025; 045; 050; 080; 090 there is no data, since dividends were not accrued, as in our case, then they are not filled with dashes, but 0 (see clause 1.8 of the Procedure for filling out the form, approved by Order of the Federal Tax Service of Russia No. ММВ-7-11-450 dated 14.05 .2015)
- Page 070 – 47,549 rubles, i.e. the amount of tax withheld.
Lines 060 – 090 include the total amounts for all subsequent sections. Therefore, if you have several sheets when filling out, then this data is entered only on the first of them. On the remaining sheets, lines 060-090 are marked with dashes.
Important! If you pay wages for the current month during the same month, then ideally you will have the equality: line 040 = line 070. That is, how much personal income tax you calculated on employee income, so much you withheld. If part of the personal income tax amount is not withheld for any reason, it is shown in line 080. In this case, the equality will be as follows: line 040 = line 070 + line 080.
In Section 2 you now need to reflect the amounts by date. Please note that the following dates should be taken into account when paying salaries:
- The date of receipt of income (for the purposes of calculating personal income tax) is considered to be the last day of the month for which this salary is accrued, for example, January 31.
- The date of personal income tax withholding is considered to be the date of actual payment of money, which in our example is February 5.
- The date of payment of personal income tax to the budget is considered to be the day following the day of payment of money. In our example it will be February 6th.
Now we fill out each block of Section 2. In subsequent tax periods, the data is entered on an accrual basis.
- Page 100 – 12.2018;
- Page 110 – 01.2019; (payment date has been shifted due to New Year holidays)
- Page 140 – 17,063 rubles (the amount of personal income tax withheld for the month);
- Page 120 – 01.2019.
As a result, after you fill out Section 2, the sum of lines 130 for all months should be equal to line 020, and the sum of lines 140 for all months should be equal to line 070.
Sample of filling out the second page of 6-NDFL with sections 1 and 2
Fill out sections 1 and 2: If we pay wages next month
The example remains the same in principle: 5 employees, each salary is 26,250 rubles, the total income for 9 months is 1,181,250 rubles. No dividend income was accrued. Salaries for the current month are issued on the 10th of the next month, that is, employees will receive salaries for September on October 10.
Tax deductions provided to employees for the period from the beginning of the year amounted to the same 36 thousand rubles. The amount of calculated personal income tax is: (1,181,250 – 36,000) * 13% = 148,881 rubles, including 17,063 rubles – personal income tax on September salary.
What do we put in the report? Open Section 1 and fill in line by line:
- Page 010 – 13% (if there was income taxed at other rates, then fill out the section several times);
- Page 020 – we put the same 1,181,250 rubles of total income;
- Page 030 – we set the same 36,000 rubles of deductions;
- Page 040 – we put 148,881 rubles, i.e. the entire amount of personal income tax calculated based on the results of 9 months;
- The remaining lines are dashes, since income in the form of dividends was not accrued.
Now let’s move on to the final part of Section 1. Here you need to enter:
- Page 060 – 5 people, since the company has 5 employees;
- Page 070 – 131,818 rubles (148,881 rubles – 17,063 rubles), i.e. Personal income tax here is entered without taking into account the salary tax for September: we did not withhold it, since the salary has not yet been paid.
Important! In this case, line 070 will be less than line 040, since tax has not yet been withheld from the salary for September. There is also no need to put the remaining amount (RUB 17,063) in line 080. The report is drawn up as of the last day of the period, and since wages have not been paid as of this day, there is no obligation to withhold tax.
The completed Section 1 for this situation will look like this:
In Section 2 you now need to reflect the amounts by date. Dates here will be counted differently.
- The date of receipt of income for the purposes of calculating personal income tax will also be considered the last day of the working month. In September it is the 30th.
- The date of personal income tax withholding is the date of actual payment of money. In order for employees to receive their salaries on October 10, they must be transferred to the bank a day earlier. It turns out that the date of personal income tax withholding is October 9.
- The date of payment of personal income tax to the budget is the date following the day of payment of money. In our example it will be October 10th.
Next, we fill out each block of Section 2 from the beginning of the year, that is, we list the amounts for each month. But we will not show salary data for September here; they will already appear in the report for the year, since salaries will be paid only in October. In the annual report, data for September will need to be filled out as follows:
- Page 100 – 09.2017;
- Page 130 – 131,250 rubles (employees’ salary per month);
- Page 110 – 10.2017;
- Page 140 – 17,063 rubles (the amount of personal income tax withheld for the month, taking into account standard deductions received by employees);
- Page 120 – 10.2017.
Now you know how to fill out 6-NDFL. If you have questions, ask in the comments!
As you know, in accordance with current legislation, it is possible to submit tax reports in two forms - electronically or on paper.
At the same time, it is worth noting the fact that not all taxpayers are given the opportunity to independently choose one of the two options listed above, and to obtain it, the activity must meet certain conditions.
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In addition, you need to take into account the fact that filing 6-NDFL on paper has a lot of its own features that need to be taken into account in the process of preparing such reports.
The problem of choice, the ability to take it electronically
In accordance with paragraph 3 of Article 230 of the Tax Code, taxpayers must submit reports on calculated and withheld personal income tax amounts in paper or electronic form, and each of the above options is distinguished by the presence of its own conditions and filing rules.
The electronic format is provided, in principle, for any legal entities that have the status of tax agents, and such reporting must be sent using Internet channels through the official website of the Tax Service. The electronic version of reporting is specified in Appendix No. 3 to Tax Service Order No. ММВ-7-11/450.
This form is prepared using the free service “Legal Taxpayer”, which is downloaded on the official website of the tax authority. At the same time, when sending reports in electronic format, legal entities do not have to worry about this and check the correctness of the format, because the operator through which the transfer is carried out will have to ensure the reliability of the preparation of all documents.
If the 6-NDFL form passed all automatic verification options during the sending process, then the program skipped the specified format, and therefore accountants should not worry about any data inconsistencies.
Paper reporting is provided only for certain categories of legal entities, and in particular, this applies to those employers who during the reporting period had a staff of less than 24 people. The total number of employees is reflected in line 060 of the first section of form 6-NDFL.
Filling without errors
Preparing reports for 6-NDFL represents another test for accountants, although recently representatives of the tax authorities have repeatedly spoken about what needs to be taken into account in the process of preparing such documentation and what errors need to be taken into account.
Thus, the main mistakes made by authorized persons during the previous reporting campaign can be summarized as follows:
- complete absence or inaccurate completion of certain items that should indicate information about the full name of the reporting company, invalid and other information;
- incorrect indication of the tax rate and amount used, as well as the total number of persons from whose income personal income tax is collected;
- incorrect indication of the date of actual receipt of income of individuals, as well as the calculation and transfer of tax withheld from these amounts.
It is worth noting that when preparing paper reports there are also several errors, and therefore tax officials pay attention to the key nuances of drawing up such documents. First of all, this concerns the possibility of drawing up such reporting only for companies with no more than 24 employees, as well as the fact that the recommended font for drawing up such reporting is Courier New with a size of 16 or 18 points.
It is specifically stated that it is important to observe the exact dimensions of the values and location of the details, and making any adjustments to them is strictly prohibited. At the same time, for those who submit 6-NDFL on paper, some concessions are provided, and in particular, in unfilled cells you can not put dashes, and the numerical values can be aligned with the last item.
Reports prepared in paper form will not be accepted by employees of control authorities if during the reporting period the company made payments in favor of more than 25 individuals.
Where and when to submit
The form and procedure for registration of 6-NDFL are clearly indicated in the order of the Tax Service No. ММВ-7-11-450@, which was issued on October 14, 2019. It is worth noting that the principle of preparing calculations did not undergo any changes in 2019 and is not much different from tax returns. Thus, the first sheet is the title page, on the second you need to indicate the total amount of tax and its calculations, as well as the amount of profit with payment dates, all kinds of deductions and the amounts of tax that were withheld from wages.
In the calculation of a particular organization, there may be not two, but a larger number of sheets, for example, if employee profits are subject to several different rates or if companies do not have enough lines to fill out profits with payment dates. In such a situation, you will need to fill out several sections at once with calculations of the amount of tax or the profit paid.
Any employers and private entrepreneurs using the labor of hired employees must submit such reports to the tax service department, and it does not replace the need to submit certificates in Form 2-NDFL, and legal entities need to submit both.
In particular, the 6-NDFL reflects the calculated and withheld tax as a whole, while the 2-NDFL form reflects the amount of tax that is withheld from each employee.
Calculations must be submitted to the tax office before the last day of the month following the reporting period, and it is immediately worth noting that in this case the deadline for submitting reports in no way depends on the form used.
In other words, the deadlines for submitting reports are identical for both paper and electronic forms:
- first quarter;
- half year;
- nine month.
If it happens that the deadline falls on a holiday or non-working day, then the reporting must be submitted on the closest working day.
Thus, in 2019, the deadlines for filing reports in Form 6-NDFL are as follows:
As mentioned above, paper reporting can be submitted if there is an average number of employees of less than 25 people, and the company has the right to independently choose which option is more convenient for it.
Conditions for 6-NDFL on paper
As a general rule, personal income tax reporting is submitted electronically using telecommunication channels, that is, the company must carry out the following series of operations as standard:
- Draw up an agreement with a special telecom operator.
- Provide calculation files using the official website of the Tax Service.
- Download the free program “Legal Taxpayer” from the official website of the service and use it to prepare reports in Form 6-NDFL.
On paper, reporting is provided only for certain categories of persons who have less than 25 employees receiving any income. Reporting must be submitted at the end of each quarter, and all indicators are compiled on a cumulative basis. Thus, when submitting reports after the second quarter, you must indicate all indicators for the six months, and after the third - and the past nine months.
Even if an employee who was paid a salary worked for the company for at least one day, in the future she will have to submit reports for the entire remaining year, since each report indicates data for the entire past year.
For example, the company paid employees profits from January 1, 2017 to June 30, 2017, with a total of 23 individuals. In such a situation, in accordance with the norms of current legislation, the organization is given the opportunity to submit its reports in paper form.
At the same time, for example, if she pays profit to several more new individuals in the period from 07/01/2017 to 09/30/2017 (for example, 12 people will receive payments from her), then in this case submit reports for the past nine months in the form 6-NDFL it will already have to be exclusively in electronic format, since the total number of individuals receiving income from it will already be 35 people at that time. In addition, reporting for the full year will also be submitted only electronically.
Late fees
Today, current legislation provides for three types of liability for this type of reporting:
- for providing incorrect information (making mistakes when preparing documentation);
- for filing reports in the wrong form (submitting reports in paper form when this is not possible);
- for violation of the deadlines for submitting information established by current legislation.
First of all, it is worth noting the administrative fine that is imposed on the company in case of late submission of 6-personal income tax, and it amounts to 1000 rubles for each missed month, regardless of whether it is complete or not. A similar fine is also paid in case of errors, and this amount is specified in Article 126 of the Tax Code.
Tax officials calculate late fees starting from the day following the deadline for filing a return under the Tax Code. In this case, false information means any errors made during the reporting process. This instruction was stated in the official letter of the Tax Service No. GD-4-11/14515, published on August 9, 2019.
However, it is worth noting that in official letter No. BS-4-11/21695@, issued on November 16, 2019, representatives of the tax authorities changed their decision and ultimately came to the conclusion that inspectors do not have the right to impose administrative fines for any errors made during the 6-NDFL reporting process, if these errors did not damage the budget or interests of the company employee.
The administrative fine in case of late payment to the head of the company ranges from 300 to 500 rubles. At the same time, do not forget that if the deadline for filing a declaration is missed by more than 10 days, then the tax office has the right to completely block the company’s registered current account.
Special attention should be paid to the fact that if the reporting is sent in paper form by mail, then in this case the date of submission will be considered the date when the letter with an inventory of the attachment was sent.
Thus, penalties for incorrect reporting in Form 6-NDFL are as follows:
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
We have described in detail how this should be done. This article will be of interest to those who want to speed up the process as much as possible and insure themselves against mistakes. Let's talk about how 6-NDFL is formed in the program by users who keep records in the service.
General information about 6-NDFL
This report is submitted by all individual entrepreneurs and organizations that pay income to individuals: wages to employees, under civil contracts for services, dividends to founders, interest-free loans to individuals, etc.
Form 6-NDFL accumulates data on all income paid and tax withheld for the entire reporting period and for the last 3 months.
Due dates:
For the first quarter - until April 30;
. for half a year - until July 31;
. 9 months - until October 31;
. for the year - until April 1 of the following reporting year.
If a company has separate divisions, it is necessary to submit a separate report for each of them, even if they belong to the same Federal Tax Service.
LLCs on UTII, individual entrepreneurs on UTII or a patent submit the form at the place of registration as a single tax payer on imputed income or as registration under PSN.
For reporting for 2017, a new form was introduced, approved by Order No. ММВ-7-11/18 dated January 17, 2018.
Filling out 6-NDFL online in the service
The report is generated step by step using an electronic wizard.
Step 1.
The user sees on the screen the terms and conditions for submitting the report.
Step 2.
The screen displays data on the number of individuals who received income in the reporting period and the details of the tax agent.
At this stage, the user selects the type of report (primary or adjustment) and the code for the location, and also fills in the OKTMO and Federal Tax Service codes.
Step 3.
Here the system will show based on what data for each employee certain payroll lines are formed. It is possible to select employees who work in the parent organization or in a separate division.
Income code for personal income tax purposes;
. date of actual receipt of income. For example, for wages this is the last day of the month for which income was accrued. For most other payments (sick leave, dividends, vacation pay), this is the date of actual payment.
. the amount of income before personal income tax;
. date of withholding of personal income tax;
. amount of tax withheld;
. the period within which, according to law, the tax must be transferred to the budget. As a rule, this is the day after the employee’s income is paid. But for accruals such as vacation pay or sick leave, the last day of the month in which they were paid will appear.
If necessary, the values of these lines can be edited, but these values are displayed automatically from the data that the user reflected in the “Salary” and “Money” section.
Step 4.
This section contains the dates and amounts of income and personal income tax withheld.
This part contains information only on transactions that occur in the last three months of the reporting period. It will be displayed in section 2 of the ready-made 6-NDFL report for the corresponding quarter.
Step 5.
The indicators of the first section of the already prepared 6-NDFL report are reflected here: payments, deductions and taxes for the entire period from the beginning of the reporting year. Income at different rates is indicated separately.
Step 6.
Sending a report.
Here the user can select how the report will be sent. Based on the chosen method, the service gives instructions for further actions.
We remind you that all employers who submit information for 25 or more people must report personal income tax electronically. In the service you can issue an electronic signature for free and send any reports from your personal account.
There are strict control ratios between the 2-NDFL and 6-NDFL reports. How to check 6-NDFL so that there are no inconsistencies? The service will check everything itself. We have taken into account the control ratios and 2-NDFL certificates are generated on the basis of the 6-NDFL master. You will do everything correctly, and the tax inspector will have no reason to find fault.
Using the electronic wizard, you can quickly and correctly fill out any other report and send it to the required authority.
In our online accounting - and get a reliable and smart assistant who will replace your accountant and personnel officer.
6-NDFL is a new quarterly reporting form for personal income tax. All employers must submit it in addition to the usual annual 2-NDFL certificates. Even though the form consists of only two sections, it is not that easy to fill out.
So that you can cope with it quickly and without errors, we suggest reading our material. We analyzed the most important situations and explained them with examples. rules for filling out 6-NDFL.
Who needs to submit 6-NDFL
All companies and entrepreneurs who have accrued and paid income to individuals under employment or civil law contracts at least once (Clause 2 of Article 230 of the Tax Code of the Russian Federation) must submit calculations in Form 6-NDFL to the tax office.
It turns out that if a company or entrepreneur does not have employees or does not make payments to individuals, there is no need to submit a calculation. Tax authorities also confirm this conclusion (letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4958).
Keep in mind that many inspections expect zero settlements. Therefore, it is better to check with your tax office about the need to submit a zero calculation. Or you can play it safe and write a letter to the tax office in any form, indicating the reason why 6-NDFL is not submitted (see an example sample below). Explanations may be as follows: there are no employees, there were no payments during the reporting period, there is no activity.
See the expert’s opinion on submitting a zero report below.
The date when personal income tax was withheld should be reflected on line 110. The Tax Code requires tax to be withheld on the day the income is paid (clause 4 of Article 226 of the Tax Code of the Russian Federation). Therefore, in line 110, enter the date when you gave the individual money from the cash register or transferred it to his bank account. For example, if wages for September are paid on October 5, then the tax withholding date will be October 5.
The tax calculated on income in kind and material benefits from loans must be withheld from the next cash payment. The date of this payment must be indicated in line 110 as the moment of tax withholding.
The day on which the tax is transferred to the budget is listed on line 120. Please note that in 2016, different deadlines for paying personal income tax have been established depending on the type of income. Thus, as a general rule, personal income tax must be transferred to the budget no later than the day following the day the income is paid. An exception is the tax on sick leave and vacation pay; it must be paid no later than the last day of the month in which the said amounts were issued (clause 6 of Article 226 of the Tax Code of the Russian Federation).
For information about which dates to put in lines 100, 110 and 120 of section 2, see the table below.
Line 130 records the amount of income of individuals in rubles and kopecks. Since personal income tax is not withheld from the salary advance, on the date of receipt of income in the form of salary in the 6-personal income tax calculation, its total amount for the month should be recorded.
Line 140 indicates the amount of tax withheld.
For more information on how to fill out section 2 of form 6-NDFL, see the expert’s commentary. Below we will analyze the most important situations from practice and use examples to explain exactly which indicators to record in sections 1 and 2.
Situation 1. Employees are paid next month
The salary for the month worked, which is issued in the next month, should be reflected in a special way in form 6-NDFL.
For example, salaries for September were paid to employees in October. In this case, when calculating for 9 months, the September salary does not need to be shown in section 2. And in section 1, lines 020 and 040 should be filled in. The amount of the September salary is recorded in line 020, and the calculated personal income tax is recorded in line 040. On line 070, you should record personal income tax on wages issued no later than September 30. Therefore, the tax on September salaries will not be included here. But there is no need to enter salary tax for September on line 080 of the form. After all, on the last day of the reporting period, income has not yet been paid to employees. This means that the obligation to withhold tax did not arise (letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11/13984@).
See the expert’s opinion on the reflection of carryover wages in 6-NDFL below.
Example. From January to September inclusive, 12 employees worked at Agat LLC. There are no foreigners among the employees. For the period from January to September 2016, the organization accrued only wages; no other income was paid to employees. Salary data is shown in the table below. The second part of the salary for September was paid on October 5.
We will show how an accountant of Agat LLC fills out section 1 of form 6-NDFL for 9 months of 2016.
Table. Salary data for Salut LLC for 9 months of 2016
In line 020, the accountant will enter the amount of accrued payments - 4,104,000 rubles, in line 030 - deductions equal to 151,200 rubles. In line 040 - calculated personal income tax - 513,864 rubles. In line 070, the accountant will record the salary tax for January - August 2016. Since the salary for September has not yet been issued by the end of the reporting period, tax has not been withheld from it. And there is no need to write it down in line 070 of the report for 9 months. The indicator in line 070 will be equal to 456,404 rubles. (RUB 513,864 - RUB 57,460).
The accountant will put a dash in line 080. An example of filling out 6-NDFL is shown below.
Situation 2. Employees are paid until the end of the month
Let’s say the company issued the September salary on September 29. In this case, the procedure for filling out Form 6-NDFL depends on when the company withholds tax.
If the company withheld tax from early wages (which in principle is not permissible), then the date of payment of the wages is indicated in line 110, and the next business day in line 120 (letter of the Federal Tax Service of Russia dated March 24, 2016 No. BS-4-11/5106@).
If the company withholds tax from future cash payments, for example, from an advance payment for October, then line 020 reflects the entire salary for September. And in lines 100-140, such a salary will need to be shown only in the report based on the results of 2016 (letter of the Federal Tax Service of Russia dated April 29, 2016 No. BS-4-11/7893).
See the expert’s opinion on how early salaries are reflected in the report below.
Example. Salut LLC pays wages to employees on the last working day of the month. Data on salaries issued for July - September are shown in the table. We will show how an accountant at Salut LLC fills out section 2 of form 6-NDFL for 9 months.
Table. Salary data for Salut LLC for July-September 2016
Month |
Final salary payment date |
Amount of accrued salary |
Withheld personal income tax |
|---|---|---|---|
|
September |
In section 2, the accountant will reflect payments for July - September 2016. He will show the salary for each month in separate blocks. In lines 100 of these blocks, he will write down the last days of each month - 07/31/2016, 08/31/2016 and 09/30/2016. Lines 110 will contain the dates of payment of the second part of the salary. And in lines 120 - the deadlines for paying personal income tax, the next working days after the payment of income. Lines 130 and 140 will contain the amounts of accrued wages and withheld personal income tax. for 9 months is shown below.
Situation 3. During the reporting period, additional wages were accrued
Typically, additional payroll is associated with the identification of an error. For example, the accountant incorrectly calculated the allowance. He lowered his salary. In the month when the error was discovered, the accountant added the missing part.
If, for example, in the 3rd quarter an employee’s salary was accrued, it should be shown in both sections of the 6-NDFL form for 9 months of 2016.
You must include the additionally accrued salary in line 020 if it was additionally accrued for the months of the reporting year. For example, in July 2016, the accountant accrued an additional payment for June 2016.
Salaries accrued for previous years do not need to be shown in line 020. Since the date of receipt of income is not included in the reporting period (clause 2 of Article 223 of the Tax Code of the Russian Federation).
Line 070 reflects personal income tax on additionally accrued wages if it is included in line 020.
In section 2, information must be reflected if wages were paid in three months of the reporting quarter. Tax officials will be interested in whether the personal income tax payment deadline has been missed.
Example. The workers received their salaries for August on September 5. A week later, the accountant learned that the minimum wage in the region had increased to 16,500 rubles. The new size is valid from August 1, 2016.
The accountant accrued additional wages to two employees on September 12. The total amount of additional payment is 9,000 rubles. Personal income tax with additional payment - 1170 rubles. (RUR 9,000 × 13%). Workers received additional payment on the same day. We will reflect the additional payment in the report.
The accountant showed the additional payment in the report for 9 months:
in section 1 - included the surcharge in lines 020, 040 and 070.
section 2 - in line 100 indicated the last day of the month for which the salary was accrued - 08/31/2016.
Filling out form 6-NDFL for 9 months is shown below.
Situation 4. Salaries were issued twice a month to all employees on the same day
If the salary of all employees was paid on the same day, for example, the 5th and 20th, in section 2 of form 6-NDFL you must fill out one block for salary for each month. The fact is that the independent block in Section 2 includes data on income for which the dates are the same if:
- income received by individuals a person in accordance with Article 223 of the Tax Code of the Russian Federation;
- the money is actually paid to the person and personal income tax is withheld;
- Personal income tax is transferred to the budget.
Line 100 indicates the last day of the month for which the salary was accrued. It is believed that it was on this day that employees received wage income (clause 2 of Article 223 of the Tax Code of the Russian Federation).
Line 110 records the date when the second part of the salary for this month was actually paid to the employees and personal income tax was withheld.
In line 120 we need to indicate the deadline for paying tax on such payment, established by law. This is the next day after the payment of the second part of the salary (clause 6 of Article 226 of the Tax Code of the Russian Federation). And in lines 130 and 140 the total amount of salary for the month and the personal income tax withheld from it are entered.
Please note that in lines 130 the accrued amounts are recorded without reducing them for personal income tax (clause 4.2 of the Filling Out Procedure).
And there is no need to show the advance payment separately in section 2, because on the date the advance is issued, income is not yet considered received. And personal income tax is not withheld from the advance payment.
Example. Salyut LLC issued an advance payment to all employees for August on the 20th of this month, and the second part of the salary for August on September 5. The total accrued salary for August was 230,000 rubles, personal income tax on it was 29,900 rubles. We will show how an accountant will reflect the salary for August in section 2.
Since all employees of Salut LLC were paid their salaries for August on the same day, the accountant will fill out one block for it in section 2. In line 100 he will indicate 08/31/2016, in line 110 - 09/05/2016, in line 120 - - 02/06/2016. In lines 130 and 140, the accountant will write down 230,000 rubles. and 29,900 rub. A completed fragment of section 2 of form 6-NDFL is given below.
Situation 5. Salaries were paid twice a month, but employees received them on different days
If the final part of the salary is paid to employees on different days, for example, some on the 5th and others on the 7th, you will have to fill out several blocks in section 2 of form 6-NDFL. The date of actual receipt of income for these payments is the same - the last day of the month for which the salary was accrued. And the tax withholding dates and the deadlines for transferring personal income tax are different.
If the second part of the salary was issued to everyone on the same day, and the advance was transferred on different days, then you need to fill out one block in section 2 of the report. After all, personal income tax from this salary is withheld from all employees on the same day.
But information about vacation and sick leave benefits for employees issued on different days should be entered in section 2 in separate blocks.
See below for the expert’s opinion on how salaries that are paid on different days are reflected in 6-NDFL.
Example. Amethyst LLC employs 5 employees. The advance payment for August was paid to everyone on the same day, August 15th. But the second half of the salary for this month was given out in two stages. The organization paid the second half of the salary for August to four employees on September 1. The amount accrued to these employees for the month was 180,000 rubles, personal income tax on it was 23,400 rubles. And one employee received his salary only on September 5. The accrued amount to this employee was 42,000 rubles, personal income tax - 5,460 rubles. We will show you how an accountant at Sapphire LLC fills out section 2 of form 6-NDFL.
Since Sapphire LLC did not issue salaries for August to all employees on one day, but in two parts, in section 2 the accountant will fill out two blocks. In the first block it will reflect the income data of four employees. In line 100 of this block it will write 08/31/2016, in line 110 - 09/01/2016, in line 120 - 09/02/2016. In lines 130 and 140, the accountant will put 180,000 rubles. and 23,400 rub.
And the accountant at Sapphire LLC will fill out the second block like this. In line 100 it will write 08/31/2016, in line 110 - 09/05/2016, in line 120 - 09/06/2016. In lines 130 and 140 will indicate the values of 42,000 rubles. and 5460 rub. A sample of filling out 6-NDFL is shown below.
Situation 6. Sickness benefits were paid to employees along with their salaries
First of all, we note that of all types of state benefits, only temporary disability benefits must be shown in 6-NDFL. Maternity benefits, one-time benefits for women registered in medical institutions in the early stages of pregnancy, one-time benefits for the birth of a child, as well as monthly child care benefits are not reflected in the calculation.
Let's say the company paid wages and benefits for August in September. The specificity is that benefits must be recorded in the report separately from wages. After all, they have their own personal income tax payment date. For salary - the day following the day of payment, for sick leave - the last day of the month in which they are paid. But for what month the benefit was accrued is not important for form 6-NDFL
See below for the expert’s opinion on how temporary disability benefits are reflected in the report.
Example. On September 5, the company paid the employee a salary for August in the amount of 40,000 rubles. and sickness benefit in the amount of 7,500 rubles. Personal income tax from salary - 5200 rubles, from benefits - 975 rubles. An example of filling out 6-NDFL with sick leave is shown below.
Situation 7. Employees’ wages are accrued but not issued
If the company has accrued salaries, but the employees have not received them, then there are two options for filling out form 6-NDFL.
The first is not to fill out section 2, that is, leave lines 100-140 empty (letter of the Federal Tax Service of Russia dated May 24, 2016 No. BS-4-11/9194@).
The second is to indicate in line 100 the last day of the month for which the salary was accrued. In lines 110 and 120 - 00.00.0000 (letter of the Federal Tax Service of Russia dated April 25, 2016 No. 11-2-06/0333).
Example. The company pays employees a monthly salary of 450,000 rubles. However, there were no payments in August and September. A completed fragment of section 2 of the report for the 3rd quarter of 2016 is shown below.
Situation 8. The employee received income that is only partially subject to personal income tax
In the calculation of personal income tax, it is necessary to reflect all income on which tax is calculated. As well as those payments that could be subject to personal income tax if their amount exceeded the established limit. For example, gifts whose cost is less than 4,000 rubles. In section 1 of form 6-NDFL, the entire amount accrued to the employee is reflected on the line. And line 030 indicates the non-taxable part of the payment. In lines 130 and 140 of section 2, the entire amount of income and the personal income tax withheld from it are recorded.
If the payment is not subject to personal income tax, regardless of the amount, it does not need to be recorded in the form. For example, state benefits, except sick leave, do not need to be reflected in the report.
See below for the expert’s opinion on how non-taxable payments should be reflected in the report.
Example. On September 5, 2016, Salyut LLC gave an employee a gift worth 5,000 rubles. On the same day, the accountant paid the woman her salary. And withheld personal income tax from the gift from the cash payment. Salut LLC did not give any other gifts to the employee in 2016.
We will show how the accountant of Salut LLC will reflect the gift in the 6-NDFL form for 9 months of 2016.
In section 1, the accountant will write down 5,000 rubles. in line 020, and the non-taxable amount is 4000 rubles. will enter line 030. Personal income tax on the cost of the gift is 130 rubles. [(5000 rub. - 4000 rub.) x 13%]. The tax was withheld, so 130 rubles. The accountant will show it in lines 040 and 070.
In section 2, the accountant will write 09/05/2016 in lines 100 and 110, 03/06/2016 - in line 120. In lines 130 and 140 there will be 5,000 rubles. and 130 rub. The completed section 2 is shown below.
Situation 9. Employees were paid vacation pay
Vacation pay is subject to personal income tax, so these payments must be reflected in the 6-NDFL report. In section 1, line 020 indicates the accrued amount of vacation pay. On line 030 - deduction if it was provided to employees. The accrued tax is entered in line 040. In line 070 there will be tax withheld from vacation pay.
In section 2 on vacation pay, you need to fill out as many blocks as the number of days in the quarter these amounts were issued. If vacation pay was transferred to several employees on the same day, payments should be combined and recorded in one block of lines 100 - 140.
Lines 100 and 110 record the date the money was issued to the employee. In line 120 - the last day of the month in which vacation pay was paid. And in lines 130 and 140 - the accrued amount and withheld tax on vacation pay.
See the expert’s opinion on how vacation pay is reflected in 6-NDFL below.
Example. In August 2016, Polet LLC paid vacation pay to three employees: A.V. Zaitsev, I.K. Sinitsyn. and Krasnov O.P. On August 15, money was given to Zaitsev and Sinitsyn. The accrued amount to Zaitsev is 16,800 rubles, personal income tax from it is 2,184 rubles. Sinitsyn's vacation pay - 19,500 rubles, personal income tax - 2,535 rubles. Krasnov O.P. paid vacation pay on August 20, accrued amount - 21,000 rubles, personal income tax - 2,730 rubles. We will show how the accountant reflected the payment of vacation pay in section 2 of the report for 9 months of 2016.
Vacation pay to Zaitsev and Sinitsyn was paid on the same day; they can be written down in one block in section 2. In lines 100 and 110, the accountant will indicate 08/15/2016, in line 120 - 08/31/2016. In line 130 he will write 36,300 rubles. (RUB 16,800 + RUB 19,500), in line 140 - RUB 4,719. (2184 rubles + 2535 rubles).
The accountant of Polet LLC will reflect Krasnov’s vacation pay in another block in section 2. In lines 100 and 110 he will write 08/20/2016, in line 120 - 08/31/2016. In lines 130 and 140 - 21,000 rubles. and 2730 rub. For an example of filling out 6-NDFL with allowances, see below.
Situation 10. Employees were paid a bonus
If employees are paid bonuses, then these payments should also be shown in 6-NDFL. But the filling rules are different depending on the type of award. So, for example, if this is a one-time payment for a holiday, then it should be reflected in section 2 separately from the salary. After all, you recognize income on different days. For a bonus - on the day it is issued, for a salary - on the last day of the month for which it was accrued.
If employees are paid monthly bonuses for their performance and this money is part of the salary, then the income in Section 2 must be shown along with the salary. After all, the income date for these payments is the same - the last day of the month for which they were accrued. But this rule does not apply to quarterly and annual bonuses. They are indicated separately in section 2, since they have nothing to do with the monthly salary.
See below for the expert’s opinion regarding the reflection of bonuses paid to employees in 6-NDFL.
Situation 11. The company employs employees under GPC contracts
Payments under civil law and employment contracts are subject to personal income tax differently. Salary under an employment contract is considered received only on the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation). Therefore, there is no need to withhold tax from the advance payment under an employment contract. And you don’t need to write it down separately in form 6-NDFL.
And income under a civil contract is recognized on the day when the money is paid to the individual. So, personal income tax must be withheld from the advance payment under such an agreement. Accordingly, both the advance payment and the final amount under the contract should be recorded in the calculation.
In section 1, the amounts of advances and final payments under civil contracts are included in the indicator on line 020. The tax on them is reflected on lines 040 and 070.
In section 2, the advance and final payment under a civil contract are recorded in separate blocks from lines 100 - 140. If money was transferred simultaneously under several similar contracts, you need to combine payments in one block.
In lines 100 and 110, enter the date of issue. On line 120, indicate the next business day. And in lines 130 and 140, enter the amount of the accrued advance and the personal income tax withheld from it.
See below for the expert’s opinion regarding the reflection of payments under a work contract in 6-NDFL.
Example. On August 22, 2016, Vesta LLC issued Krasnov A.V. advance payment under a contract. The accountant transferred the money to Krasnov minus personal income tax. The accrued advance amount is 12,000 rubles, personal income tax is 1,560 rubles. The accountant of Vesta LLC did not accrue any further payments under this agreement. We will show how an accountant will reflect the advance in the calculation for 9 months of 2016.
In section 2, the accountant will show the advance payment in a separate block. In lines 100 and 110 it will indicate 08/22/2016, in line 120 - 08/23/2016. In lines 130 and 140 there will be indicators of 12,000 rubles. and 1560 rub. See below for the completed fragment of section 2 of form 6-NDFL.
In section 1, the accountant will include the accrued advance of 12,000 rubles. to the indicator on line 020. And the calculated and withheld tax on the advance, equal to 1,560 rubles, will add to the indicators on lines 040 and 070.
How to calculate fines for errors in 6-NDFL
Penalties for errors in personal income tax reporting have been in effect since the beginning of the year. But it took tax officials more than six months to decide how they would fine companies for errors and delays in personal income tax reporting.
What mistakes will you be fined for, and how much will a late payment cost? The Federal Tax Service answered these questions in detail in a letter dated 08/09/16 No. GD-4-11/14515. The tax service brought the explanations to the attention of local inspectorates, so they will be guided by them in their work.
How to check the indicators of the annual form 6-NDFL
Tax officials check personal income tax calculations very carefully. Therefore, it is better to double-check before submitting. You will find errors that are safer to correct before inspectors find them in the articles: “”, “”, “”
Next, check the indicators of the 6-NDFL report and 2-NDFL certificates with signs 1 and 2. To do this, you can use the control ratios given in the letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852. Inspectors will check the report based on them. And for your convenience, we have summarized these ratios in a table.
Table. How to check the 6-NDFL report for the year
Indicators |
What should match |
Explanation |
|---|---|---|
|
Indicators in the 6-NDFL report |
||
|
Accrued income and provided deductions |
The indicator in line 020 should not be greater than the amount in line 030 |
Deductions provided cannot be greater than income. Reduce your deductions. If an employee's income for a month is less than the deduction, provide him with a deduction in the amount of income |
|
Accrued income, deductions, calculated tax and tax rate |
The following ratio must be satisfied: Line 040 = (Line 020 - Line 030) x Line 10: 100 |
If the ratio is not met, you have calculated personal income tax incorrectly, correct the error and adjust the calculation indicators |
|
Accrued tax and offset fixed payments of foreigners on the patent (lines 040 and 050) |
The amount in line 050 cannot be greater than the amount in line 040 |
You cannot offset the advance payment in an amount greater than the tax accrued on the foreign employee's income. The amount of remaining payments is not transferred to the next year (clause 7 of Article 227.1 of the Tax Code of the Russian Federation) |
|
Tax withheld and returned to employees (lines 070 and 090) |
You had to transfer an amount of personal income tax to the budget for the year equal to the difference between indicators 070 and 090 |
If you have not transferred all the withheld tax, you face penalties and fines under Article 123 of the Tax Code of the Russian Federation. If you listed more than necessary, this is also a violation. After all, personal income tax cannot be transferred at the expense of one’s own funds (clause 9 of article 226 of the Tax Code of the Russian Federation) |
|
Form 6-NDFL and certificate 2-NDFL with sign 1 |
||
|
Amount of accrued income for individuals |
The indicator in line 020 of form 6-NDFL must be equal to the total indicator “Total amount of income” for all 2-NDFL certificates and appendices No. 2 to the income tax return* |
Compare income indicators taxed at the same personal income tax rate, as well as the amount of tax calculated at this rate. Look for an error if the data in 6-NDFL reports and 2-NDFL certificates do not match |
|
Dividend amounts |
The indicator in line 025 in form 6-NDFL must be equal to all income with code 1010 from certificates 2-NDFL and appendices No. 2 to the income tax return* |
|
|
Calculated personal income tax |
The indicator in line 040 of form 6-NDFL must be equal to the sum of all indicators “tax amount calculated” from certificates 2-NDFL and lines 030 from appendices No. 2 to the income tax return* |
|
|
Number of income recipients |
The indicator in line 060 of form 6-NDFL must be equal to the total number of 2-NDFL certificates with characteristic 1 and appendices No. 2 to the income tax return* |
If the indicator in line 060 is greater, you have not submitted 2-NDFL certificates or attachments No. 2 for all income recipients. If less, correct the data in form 6-NDFL |
|
Amount of unwithheld personal income tax |
The indicator in line 080 of form 6-NDFL must be equal to the sum of all indicators “amount of tax not withheld by the tax agent” from certificates 2-NDFL and lines 034 from appendices No. 2 to the income tax return* |
If the figures do not match, you have incorrectly indicated the amount of unwithheld tax. Find the error and fix it |
|
Form 6-NDFL and certificate 2-NDFL with sign 2 |
||
|
Amount of unwithheld tax |
The indicator in line 080 of form 6-NDFL must be equal to the sum of all indicators “amount of tax not withheld by the tax agent” from certificates 2-NDFL and lines 034 from appendices No. 2 to the income tax return |
If the indicators do not correspond, you incorrectly indicated the amount of unwithheld tax or did not submit 2-NFDL certificates with sign 2 for all individuals. persons Correct the mistake |
Every Russian citizen is obliged to pay tax on his income to the Russian budget. For employees of enterprises, calculations, deductions and payments are made by the accounting department independently. This obligation is imposed on all tax agents.
For all income paid to staff and personal income tax transfers made on it, all employers report to the tax service. Since 2016, the main reporting, reflecting the necessary information (form 2-NDFL), has been supplemented with a new calculation. In addition to the annual document, it is now necessary to fill out and submit 6-NDFL calculations quarterly. The form is established at the federal level and is strict.
Form 6-NDFL shows all information on employee income received from the employer and personal income tax amounts. The purpose of its introduction is to tighten control over tax agents by the Federal Tax Service and thereby ensure greater protection for working citizens.
What it is
All income of citizens received from an employer is subject to personal income tax. The Tax Code obliges tax agents to independently calculate, withhold and pay taxes on the income of their employees.
Until 2016, employers reported on the amounts of income tax withheld and paid only once a year - at the end of the tax period. Before April 1, a report was submitted in Form 2-NDFL with information about each hired specialist.
Tax agents routinely violated their duties and may have delayed or failed to pay wages because the tax office did not have sufficient information to monitor them throughout the year.
To correct the situation, a new reporting form was developed. Now all enterprises and businessmen who employ hired personnel must report to the tax service quarterly, submitting 6-NDFL certificates (clause 2 of Article 230 of the Tax Code of the Russian Federation). The Federal Tax Service approved the form by its order No. ММВ-7-11/450 in 2015.
In the new report, employers show information:
- About Me;
- about remunerations paid to personnel;
- on the amounts of deductions provided;
- on the dates of actual receipt of income by personnel, the deduction of taxes from them and their transfer to the state budget.
Sample of filling out form 6-NDFL:
Who should submit form 6-NDFL
All firms and businessmen who are tax agents for personal income tax in accordance with the Tax Code of the Russian Federation are required to submit calculations:
- enterprises;
- businessmen;
- notaries engaged in private practice;
- lawyers who organized law offices;
- other persons conducting private practice.
The document is drawn up for all citizens who received income from the tax agent: earnings under employment contracts, remuneration under civil contracts, dividends, etc. The exception is individuals who received income from the sale of property and under contracts in which they are private entrepreneurs (clause 1 paragraph 1 of article 227, paragraph 2 of paragraph 1 of article 228 of the Tax Code of the Russian Federation).
Procedure for filling out the document
When calculating 6-NDFL, the following rules must be observed:
- When filling by hand, purple, blue and black ink can be used. Correcting errors using a proofreader is prohibited.
- The lines are filled from left to right, starting from the first cell. Dashes are placed in empty cells.
- Income indicators are reflected in fractional numbers in rubles and kopecks.
- The tax amount is indicated in full rubles without kopecks, rounded according to the general mathematical rule.
- The document is drawn up for each separately.
- Page numbering must be continuous, starting from the first sheet.
Form 6-NDFL is divided into three parts: a title page and two sections.
On the first page of the document, firms put down their and, businessmen - only the TIN, and dashes are made in the field provided for the checkpoint. When submitting a document for the first time in the reporting period, the adjustment number is “000”. When submitting an updated report, the number is indicated in accordance with the serial number of the adjustment being made: “001”, “002”, etc.
The period for submitting the report is reflected in a special code:
In the tax period of the form, the year of its actual preparation is indicated. The title page must also include the code of the Federal Tax Service accepting the reports. You can easily find it on the tax service website.
The location has the following location code:
The tax agent enters its abbreviated name, corresponding to the Charter, in the field of the same name. The businessman indicates his full name. completely in accordance with the passport. The first sheet also reflects the company's OKTMO, contact phone number, and the total number of sheets of the report.
The conclusion should reflect who is providing the information. If it is the employer himself, code “1” is entered. When the form is submitted by a representative of a tax agent, a “2” is entered indicating the details of the document confirming his authority.
The date and signature are written by the person who submits the 6-NDFL. The section in the lower right corner is intended to be completed by the tax inspector.
The first section is filled in with amounts incrementally from the beginning of the year.
The lines indicate the following information:
| 010 | The tax rate is fixed. If income was paid at different income tax rates, a separate section is drawn up for each rate. |
| 020 | The amount of accrued income is written taking into account payments under employment contracts, sickness benefits, and dividends. |
| 025 | Reflects a separate amount for dividends. |
| 030 | Designed to indicate the amount of deductions provided. |
| 040 | The amount of calculated personal income tax is fixed (13% of the difference between accrued income and deductions). |
| 045 | The amount of income tax on dividends is indicated. |
| 050 | Required to display data on the fixed amount of the advance paid by the company for a foreign employee on a patent. |
| 060 | The number of personnel who received income from the employer. |
| 070 | Contains the amount of personal income tax withheld. |
| 080 | The tax that could not be withheld is shown. |
| 090 | Designed to indicate the amount of tax returned to the citizen. |
Equality should not be maintained between lines 040 and 070 if there is carryover income, for example, wages for March, which were issued in April. Due to the fact that earnings were accrued in March, personal income tax from it is reflected on line 040. The tax will be withheld and transferred to the budget by the employer in April.
The tax service will not consider the value of line 040 to exceed the amount indicated in line 070 as an error (letter of the Federal Tax Service No. BS-4-11/4222 of 2016). The lines for payments for July, September, December are filled in in a similar way.
Section 2 of the 6-NDFL report is intended to show data on the amounts transferred by the tax agent for the last three months.
Income is reflected based on the dates employees received income:
| Type of income | Date of payment received | Personal income tax withholding day | Deadline for tax transfer to the budget |
| Basic salary | Last day of the month | Payment based on monthly results | The working day following the date of payment of wages based on the monthly total |
| Vacation payments | Date of payment | Date of payment (match of lines 100 and 110) | Last date of the accrual month |
| Sickness benefits | |||
| Compensation payments for vacations upon dismissal | The business day following the payment date |
The following lines contain information:
For each type of payment there are separate lines from 100 to 140, arranged chronologically. If there are not enough lines, additional pages of the document are added. Duplicating the first section is not required.
Where and when should it be submitted?
The calculation is presented as a cumulative total quarterly, i.e. four times a year. The law establishes deadlines for submission, according to which the deadline is the last day of the month of the quarter for which the document is being prepared. For example, for the second quarter of 2017 - July 31. The annual report must be submitted before April 1 (Article 230 of the Tax Code of the Russian Federation).
Penalties are provided for violating the established procedure for filing 6-NDFL. One month of delay will cost 1000 rubles.
As a general rule, a document can be submitted in paper form if the number of personnel does not exceed 25 staff units (Clause 2 of Article 230 of the Tax Code of the Russian Federation).
The filing method is chosen at the discretion of the reporting entity:
- by post with an inventory;
- in person at the regional inspectorate of the Federal Tax Service;
- through an authorized representative.
In case of a large staff (over 25 people), the calculation must be submitted electronically. Enterprises and businessmen submit 6-NDFL reports at their place of registration. If a legal entity has separate divisions, documents must be submitted both to the Federal Tax Service inspection at the location of the head office and at its actual location.