6 personal income tax for 9 months details of filling out. Fines and sanctions

Form 6-NDFL is relatively new. It was introduced in the 1st quarter of 2016 by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@ (hereinafter referred to as order No. 450). The main features of the form that distinguish it from the “usual” 2-NDFL report:

1. Periodicity. A new report must be submitted more often - quarterly, i.e. control over tax agents for personal income tax has increased.
2. Lack of personalization. Report 6-NDFL contains information on the accrual and payment of tax as a whole for the tax agent, without distribution by individual recipients of income.

Who should submit the form and where?

All tax agents must submit a 6-NDFL report. Article 226 of the Tax Code of the Russian Federation includes the following categories of economic entities:

1. Legal entities registered in the Russian Federation.
2. Individual entrepreneurs.
3. Separate divisions of foreign organizations.
4. Other employers not falling into these categories (lawyers, notaries).

To which exact division of the Federal Tax Service the 6-NDFL must be submitted depends on the category of tax agent (clause 2 of Article 230 of the Tax Code of the Russian Federation).

1. A Russian organization without separate divisions submits a report at its place of registration.
2. If there are separate divisions, reports on their employees are submitted at the place of registration of the divisions.
3. If an organization with a complex structure is also the largest taxpayer, then it can choose the place for submitting Form 6-NDFL according to its separate divisions. In this case, the report can be submitted both at the place of registration of the divisions and at the place of registration of the company itself as the largest taxpayer.
4. Entrepreneurs generally submit 6-NDFL at their place of registration. The same applies to lawyers and notaries. However, if an individual entrepreneur conducts activities under a patent or subject to UTII in another territory, then a report on payments to employees engaged in “patent” or “imputed” activities is submitted at the place of its conduct.

Deadlines for submitting reports and sanctions for violations

Title page

This part of the form contains general information about the withholding agent and the report itself.

• TIN and checkpoint codes. The checkpoint code is filled in only for legal entities. It can be used to understand whether the report is submitted at the place of registration of the parent company or division.
• Correction number – “000”, “001”, “002”, etc. shows which “version” of the report for that period is provided.
• The provision period is coded in accordance with Appendix 1 to Order No. 450. For a 9-month report submitted in the “normal” manner (not in connection with liquidation), code 33 is used.
• Tax period – 2018.
• Tax authority code in accordance with the certificate.
• The location (registration) code shows why the form is submitted to this particular division of the Federal Tax Service (Appendix 2 to Order No. 450). For a Russian organization that is not a major taxpayer, code 214 is used.

• Name (full name) of the tax agent. For legal entities, you must indicate an abbreviated name (full name only if there is no abbreviated name). The full name of an individual, on the contrary, must be indicated without abbreviations.
• If the form is submitted by the successor of a liquidated company, then you need to fill in the following fields: reorganization form code (Appendix 4 to Order No. 450) and TIN/KPP of the reorganized organization.
• The OKTMO code is indicated depending on the category of tax agent and the basis for filing the report. This may be the place of residence, registration, activity, etc.
• Contact phone number of the responsible person.
• The number of sheets of the report itself and attached documents (if any).
• Confirmation of the accuracy of the report. This block includes the signature of the responsible person with a transcript and the date the form was filled out. If the report is submitted by a representative, then you must also indicate the details of the power of attorney.
• Information about the receipt of the report is filled out by an employee of the Federal Tax Service.

Section 1 6-NDFL for the 3rd quarter of 2018

This part of the form contains data on accrued personal income tax by rate and by tax agent in general. All information is filled in on a cumulative basis from the beginning of the year.

Read also Fines for 6-NDFL in 2017

Each bet corresponds to a separate block of lines 010 – 050, which includes the following information:

• Line 010 – tax rate.
• On line 020 - the total amount of accrued income for all individuals. On line 025, income in the form of dividends (if any) is allocated from line 020.
• Line 030 contains the amount of tax deductions.
• Line 040 shows the amount of calculated tax taking into account deductions.
• Line 045 allocates tax on dividends (line 025).
• Line 050 is filled in only by those tax agents who employ foreign citizens on the basis of a patent. In this case, foreign workers must pay fixed advance payments for personal income tax (Article 227.1 of the Tax Code of the Russian Federation). The amount of these payments should be indicated in line 050. They allow you to reduce the total amount of personal income tax payable for foreign employees.

Lines 060 – 090 contain general tax information for all rates. They are filled once, regardless of the number of blocks of lines 010 - 050.

• Line 060 shows the number of individuals who received income. To avoid “doubling” data, you should take into account those employees who were fired and then rehired in the same reporting period. Each such employee is counted once.
• Line 070 contains the total amount of personal income tax withheld for all income.
• Line 080 should reflect the amount of tax that the agent was unable to withhold (clause 5 of Article 226 of the Tax Code of the Russian Federation). This situation may arise, for example, if an individual received income only in kind.
• Line 090 reflects information about the personal income tax returned to the taxpayer (Article 231 of the Tax Code of the Russian Federation).

Section 2 6-NDFL for the 3rd quarter of 2018

So, we have looked at the first section of the form, which shows information about the accrual of personal income tax. The second part of the report is devoted to payment and allows tax authorities to monitor the agent’s compliance with the established deadlines for transferring taxes.

Section 2 is not filled out for the entire reporting period, but only for the last three months (letter of the Federal Tax Service of the Russian Federation dated March 15, 2016 No. BS-4-11/4222@). The main criterion is the deadline for paying the tax. Those. Section 2 of the report for 9 months of 2018 must include information about those payments for which the personal income tax payment deadline is due during the 3rd quarter of 2018.

1. Line 100 contains the date the income was received. The procedure for determining it is established by Art. 223 of the Tax Code of the Russian Federation and depends on the type of payment. For example, for wages this is the last day of the billing month, and for vacation or sick leave it is the day of transfer. A monthly bonus is “considered” to be received in the same way as a salary, and a quarterly or annual bonus is considered to be received in the same way as a vacation pay, i.e. on the date of actual payment. (letter of the Ministry of Finance dated October 23, 2017 N 03-04-06/69115).
2. Line 110 indicates the tax withholding date. In a “normal” situation (payment of wages, vacation pay, etc.), tax is withheld directly upon payment. If the income is received in kind or in the form of material benefits, then personal income tax must be withheld from any monetary income of an individual upon receipt (clause 4 of article 226 of the Tax Code of the Russian Federation).
3. Line 120 indicates the deadline for transferring NLFL to the budget. For wages, this is the next working day after payment. And for sick leave and vacation pay, the tax can be paid later - until the end of the month in which the transfer took place.
4. Line 130 contains the amount of income received on the date from line 100. This is the total accrued income, before applying all deductions and personal income tax withholding.
5. Line 140 reflects the total amount of tax withheld on the date on line 110.

18.10.2018

Each employer is required to complete and submit an income tax calculation in form 6-NDFL at the end of the 3rd quarter. This is a relatively new report, which has been submitted to the Federal Tax Service since the 1st quarter of 2016.

One of the reporting periods for submitting 6-NDFL is a period of 9 months, after which it is necessary to fill out the calculation. What filling features are there?

You can download a sample of filling out the form for 9 months below. There is also a current calculation form for downloading.

Who submits and where?

In addition to organizations and individual entrepreneurs, these can be notaries, lawyers, heads of peasant farms, if they have a hired person l.

The place of filing income tax calculations is the Federal Tax Service at the place of registration of the organization or individual entrepreneur.

By what date is it due at the end of the 3rd quarter - submission deadline

In accordance with the Tax Code of the Russian Federation, for reporting periods, form 6-NDFL is submitted no later than the last day of the month following the period.

The period of 9 months is a reporting period, therefore it is necessary to submit a calculation form for it no later than the last day of October - The deadline for submission is October 31, 2018.

This day falls on Wednesday, a working day, so the deadline will not be transferred anywhere.

About submission deadlines Form 6-NDFL.

New report form to fill out

To submit the 6-NDFL report for 9 months of 2018, you need to use the form approved by the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@ as amended by the order dated November 17, 2018 No. ММВ-7-11/18@.

Minor changes have been made to the current form in the title page and barcodes. In general, the procedure for filling out the calculation has not changed. The changes will affect only reorganized organizations, as well as those undergoing liquidation procedures.

About changes in the new form calculations can be read in .

How to fill out the form correctly - step by step procedure

Filling rules 6-NDFL calculations are presented in, and detailed completion of each line of the report is provided.

Below are just those filling out features that need to be taken into account when submitting reports for 9 months of 2018.

Title page

At the top, enter the TIN and KPP (for individual entrepreneurs, notaries, lawyers, heads of peasant farms) only the TIN.

In field " presentation period code» should be specified code "33", this code can be found in Appendix 1 to the Procedure for filling out the 6-NDFL calculation. It corresponds to 9 months.

In field " taxable period"The year is set" 2018 ».

Otherwise, the title page is filled out in the standard way, including:

• Federal Tax Service code
• name of the legal entity or full name of the individual entrepreneur;
• OKTMO;
• contacts;
• information about the person who submits the report - the tax agent himself or a representative.

Section 1

In the first section of the 6-NDFL calculation, the data is reflected in summary form– the total amount of income and tax for the period is calculated since the beginning of the year cumulatively.

When filling out a report for 9 months of 2018, you must provide indicators for the period from the beginning of January to the end of September 2018.

That is, the amounts for the last 3 quarter must be added to the data indicated in the previous half-year report.

Features of filling out the first section of 6-NDFL when preparing reports for 9 months are given below.

Step-by-step completion of section 1:

• 010 – traditionally fits tax rate, If individuals have been paid income taxed at different rates since the beginning of the year, then Section 1 must be completed separately for each.
• – income accrued from January to September 2018 for all individuals, if there were no payments to employees in the last 3 months, then the indicator will simply repeat the value calculated for the half-year. This includes those amounts that, firstly, are subject to personal income tax, and secondly, the accrual date for which was included in the 9 months of 2018. Look specifically at the date of accrual, and not the payment of funds to individuals.
• 025 – amount of dividends, accrued in the first 9 months of 2018.
• 030 – total amount of provided deductions for nine months. This indicator decreases the accrued income from line 020 during taxation. The total amount of benefits for all individuals is also entered.
• – personal income tax, which is calculated from accrued income minus deductions. The indicator can be calculated by subtracting line 030 deductions from line 020 income and multiplying by the tax percentage rate from line 010.
• 045 – Personal income tax on dividends, is calculated as the rate multiplied by the accrued dividends from line 025.
• 050 – is shown in the line fixed advance payment– these are the amounts of income tax paid by foreign workers on a patent on their own; the tax agent can reduce the personal income tax payable by the amounts of payments already made by foreigners. If there were no such payments in the first 9 months of 2018, then 0 is entered in the field.
• 060 – number of individuals to whom income is accrued during the period from January to September. If an employee is fired and then rehired or reinstated in the same reporting period, then he must be counted as one, since this is the same individual.
• 070 – Personal income tax withheld for the period from the beginning of January to the end of September 2018.
• 080 – Personal income tax, which the tax agent could not withhold.
• 090 – personal income tax refund, which was carried out over a nine-month period.

Line 070

In this section, it is important to correctly fill out line 070 in 6-NDFL, since Not all personal income tax is withheld by the tax agent.

For example, foreigners with a patent pay tax on their own; the employer does not need to withhold personal income tax from their income.

What is the value of line 070? Line 070 in the first section must be completed cumulative total since the beginning of the year.

Personal income tax is withheld on the day the income is issued employee.

The indicators on line 040 (calculated personal income tax) and 070 (withheld personal income tax) may differ. In 040 the tax is shown, which is calculated from the entire amount of accrued income, and in 070 only from those amounts that were paid in the last 9 months.

From the salary for the last month of the 3rd quarter (September 2018), personal income tax will be calculated in the 3rd quarter, and withheld only in October. Therefore, this tax will be included in line 040, but not in line 070.

Section 2

The indicators in this section of form 6-NDFL are given only for the last 3 quarter. Typically, this section is the most difficult to fill out.

For registration you need correctly determine three dates:

• actual receipt of income;
• tax withholding;
• tax transfers.

At the same time here must include those amounts for which the personal income tax payment deadline fell in the last quarter.

Actual date of receipt of income:

• For an advance (salary for the first half of the month) - the last day of the month in which the advance was accrued;
• For wages – similar to advance payment;
• For other payments (sick leave, vacation pay, vacation compensation, dividends, severance pay) - the day of payment.

Tax must be withheld on the date when the money is given to the employee or transferred to his account. Personal income tax must be transferred on the same day or the next.

The first question that arises when filling out form 6-NDFL for 9 months is Do I need to include the advance and salary accrued for June?.

The date of actual receipt of such income is considered to be 06/30/2018; personal income tax is withheld on the date established as the deadline for paying wages for the second half of the month (from the 1st to the 15th). Personal income tax is transferred either on the day of deduction or the next. That is, the date of transfer falls on the last quarter of 2018 (July), which means these amounts must be included in the calculation for 9 months.

Means, first entry in second section will be about the salary for June:

• 100 – date of actual receipt of income in the form of salary and advance payment for June – 06/30/2018;
• 110 – the day when income tax is withheld - on the day of payment of salaries for the second half of the month, for example, 07/05/2018;
• 120 – the day when the tax is transferred, if the withholding date is 07/05/2018, then the transfer deadline is 07/05/2018 or 07/06/2018;
• 130 – salary amount for June;
• 140 is the amount of tax withheld from it.

• Sick leave accrued and paid in July-September 2018;
• Salary for July, August.

There is no need to include wages for September, since the day of transfer of personal income tax from it will be in October, which does not apply to the reporting period of 9 months.

We present an example of filling out a report on Form 6-NDFL for the nine months of 2017.

Accountants have begun work on preparing tax reporting. In particular, work is now underway to compile the 6-NDFL report. It would seem that this is not a very complicated report, but many questions arise: what amounts should be reflected, should only indicate data for the last quarter or for the year as a whole, should September’s salary be shown in it or not?

How to reflect vacation pay paid in September 2017 in the 6-NDFL report for 9 months of 2017?

I want to teach you not only how to fill out this report correctly, but I also want you to understand how to do it. The first thing you need to start working with is to understand the deadlines for paying personal income tax.. As paragraph 6 of Article 226 of the Tax Code of the Russian Federation tells us, tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day the income is paid to the taxpayer.

When paying a taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.

What does it mean? Let’s give a simple example: if an employer paid employees’ salaries for August on September 6, 2017, then personal income tax should be paid to the budget no later than September 7, 2017.

But if the employee was paid vacation pay, for example, on September 19, the employee received vacation pay from the company’s cash desk. In this case, the tax must be paid to the budget by September 30, 2017 inclusive. September 30 is a day off for us and therefore the deadline for paying personal income tax to the budget on the amount of vacation pay will be no later than October 2, 2017.

Let's now move on to the procedure for filling out the 6-NDFL report. This report is quarterly. In other words, the employer, when paying wages, is obliged to report on this form once every three months.

The report consists of two sections - No. 1 and No. 2. Section No. 1 indicates data on the entire salary on an accrual basis from the beginning of the year. And now in section No. 2 - data on paid income, which relates only to three months.

As the Federal Tax Service explains, the calculation in form 6-NDFL is filled out on the reporting date, respectively, on March 31, June 30, September 30, December 31 of the corresponding tax period.

Section 1 of the calculation in form 6-NDFL is filled out with an accrual total for the first quarter, half a year, nine months and a year. Section 2 of the calculation in Form 6-NDFL for the corresponding reporting period reflects those transactions that were carried out over the last three months of this reporting period.

To consider the filling procedure, let’s give an example of a company that employs 10 people; the total accrued salary for all nine months of 2017 was 2,178,000 rubles. The total amount of accrued personal income tax was 13% of 2,178,000 = 283,140 rubles.

The report for 9 months of 2017 will include the salary amount for June, July and August 2017. The salary for September 2017 will be included in the report for the year. Why? Because workers will actually receive their salaries only in October and, accordingly, the company will be obliged to pay personal income tax also in October 2017.

And here special attention must be paid to filling out section No. 1. Look at the figure below, which clearly shows that on line “040” we reflect the amount of accrued personal income tax.

How to fill out 6-NDFL for 9 months of 2017?

But below, line “070” indicates the actual amount of tax withheld from employees. These amounts will be different if the September salary is paid in October. The fact is that, in fact, we will be able to withhold taxes from employees for September salaries only in October, not earlier. And this difference is NOT reflected in line “080”.

Section No. 2 of the 6-NDFL report

Let's move on to filling out section No. 2 - in this section we will indicate line by line the amounts of paid salaries and withheld and transferred tax.

To make it clearer to look at the filling example, let’s imagine that the salary in the company for June amounted to 280,000 rubles, for July– 196,000 rubles, for August 250,000 rubles, in September one employee was paid vacation pay in the amount of 10,000 rubles.

In the figure you can see that the date of withholding tax differs from the date of transfer of personal income tax. This is due to the fact that payment deadlines are different (we discussed this above).

If, for example, an employee received vacation pay on September 11, 2017, then the employer is obliged to pay personal income tax to the budget no later than September 30. September 30 falls on a day off for us and therefore the deadline for paying personal income tax to the budget from the amount of vacation pay will be no later than October 2, 2017.

When the 30th fell on a day off in September - Vacation pay is not shown in 6-NDFL in the report for 9 months of 2017. Therefore, be careful!!!

As the tax service says (letter No. BS-4-11/20126@ dated October 24, 2016), section No. 2 of the calculation in Form 6-NDFL for the corresponding reporting period reflects those transactions that were carried out over the last three months of this reporting period period. If a tax agent performs an operation in one reporting period and completes it in another reporting period, then this operation is reflected in the reporting period in which it was completed.

On October 14, 2015, Russia approved a reporting form: calculation of personal income tax according to form 6NDFL, which was calculated and withheld from individuals in the reporting period. A declaration in the approved form is required to be completed and submitted to the Federal Tax Service for all tax agents (companies, organizations, enterprises and individual entrepreneurs).

Report on form 6-NDFL: submission regulations, structure

The report on Form 6NDFL is submitted to the tax office quarterly. The deadline for submission is the last day of the month following the reporting month. If this date falls on a holiday, Saturday or Sunday, then the acceptable date for submitting the report is the next working day after the weekend or holiday.

In 2017, the calculation of the report must be submitted to the tax authority no later than:

• April 3, 2017 (annual calculation for 2016),
• May 2, 2017 (quarterly report for three months of 2017),
• thirty-first July 2017 (semi-annual report for 2017),
• October thirty-first, 2017 (report for nine months of 2017).

The report for 2017 must be submitted no later than April 2, 2018.

Violation of deadlines for submitting reports leads to sanctions from the tax authorities. The tax agent is punished with a fine of one thousand rubles for each overdue month, even if the delay was only one day.

Penalties are provided for incorrect registration and errors in the calculation of 6NDFL. For inaccuracies discovered by tax officials, you will have to pay a fine of five hundred rubles.

This report provides information not on a specific individual, but in general on accrued and transferred income tax for all individuals who received income in the organization.

• Petrova N.I. - within 10 months from the beginning of the year for 1 child 1,400 rubles x 10 months = 14,000 rubles
• Morozov E.N. - within 3 months from the beginning of the year for three children - ((1400 x 2) + 3000) x 3 months. = 17,400 rub.
• During 2016, one employee was provided with a standard deduction as a disabled person: A.V. Sidorov. - for 12 months from the beginning of the year, the deduction amounted to 500 x 12 months. = 6000 rubles.

In order to easily fill out section 2 of calculation 6 of personal income tax for the fourth quarter. 2016, we will use the following auxiliary table. It reflects the amounts of payments, tax deductions, accrued and paid taxes in the 4th quarter.

The table shows New Year gifts given to seven employees.

In 2016, these employees did not receive financial assistance or other gifts.

An example of filling out the second section of 6NDFL

Based on the information indicated in the table above, we will consider how to fill out section 2 6 of personal income tax:

First block:

• p. 100 - 09/30/2016 p. 130 - 300000;
• pp. 110 - 10/11/2016 pp. 140 - 58253;
• pp. 120 - 10/12/2016.

Second block:

• p. 100 - 10/20/2016 p. 130 - 24451.23;
• pp. 110 - 10/20/2016 pp. 140 - 3183;
• pp. 120 - 10/31/2016.

Third block:

• pp. 120 - 10/31/2016.

Fourth block:

• p. 100 - 10/25/2016 p. 130 - 40000;
• pp. 110 - 10/25/2016 pp. 140 - 5200;
• pp. 120 - 10/31/2016.

Fifth block:

• p. 100 - 10/31/2016 p. 130 - 317000;
• pp. 110 - 11.11.2016 pp. 140 - 60463;
• pp. 120 - 11/14/2016.

Sixth block:

• p. 100 - 11.11.2016 p. 130 - 37428.16;
• pp. 110 - 11.11.2016 pp. 140 - 4866;
• pp. 120 - 30.11.2016.

Seventh block:

• pp. 100 - November 30, 2016 pp. 130 - 32000;
• pp. 110 - 12/09/2016 pp. 140 - 6103;
• pp. 120 - 12/12/2016.

Eighth block:

• pp. 100 - 12/26/2016 pp. 130 - 5000;
• pp. 110 - 12/26/2016 pp. 140 - 650;
• pp. 120 - 12/27/2016.

Ninth block:

• p. 100 - 12/27/2016 p. 130 - 35000;
• pp. 110 - 12/27/2016 pp. 140 - 910;
• pp. 120 - 12/28/2016.

2 section 6 personal income tax: form, example of filling out a zero report

The 6NDFL report is required to be provided by tax agents: enterprises (organizations) and individual entrepreneurs paying remuneration for labor to individuals. If during the calendar year the individual entrepreneur or enterprise did not accrue or pay income to employees and did not conduct financial activities, then the zero calculation of form 6NDFL does not need to be submitted to the Federal Tax Service.

But if an organization or individual entrepreneur provides a zero calculation, then the Federal Tax Service is obliged to accept it.

Inspectors of the Federal Tax Service do not know that the organization or individual entrepreneur did not conduct financial activities in the reporting period and were not tax agents, and are expecting a calculation in form 6NDFL. If the report is not submitted within two weeks after the final submission deadline, the Federal Tax Service has the right to block the bank account and impose penalties on the individual entrepreneur or organization that did not submit the report.

To avoid troubles with the Federal Tax Service, the accountant has the right to provide a 6NDFL declaration (with empty values) or write an information letter to the Federal Tax Service.

A sample of a report prepared for submission with zero indicators is given below.

A sample letter to the Federal Tax Service regarding a zero report can be seen below.

Filling out 6 personal income tax: algorithm of actions

To facilitate the work of filling out the second section of the 6NDFL calculation, you must:

1. Select all payment orders for personal income tax payments in the reporting quarter.
2. Select all payment orders for transferring income to employees and cash receipts for issuing income from the cash register, arrange them in chronological order.
3. Create an auxiliary table following the example described above
4. Fill out information for each type of income in the table according to the information given in the section: “How to fill out 6NDFL: lines 100-120.”
5. From the completed auxiliary table, take information for section 2 of calculation 6 of personal income tax.

Attention:

• Line 110 indicates the day on which the employee’s income was actually paid (even if the salary or other income was paid later than the date established by the Tax Code).
• Personal income tax is not withheld when paying an advance.
• Line 120 indicates the deadline for transferring tax to the budget by type of income, and not the actual date of transfer of income tax (even if the tax is transferred later than the date established by the Tax Code).
• In line 140 the amount of calculated income tax on the income paid is entered (if the income tax is not fully transferred or not transferred at all, then the tax that should have been transferred is still entered).

Second section 6 personal income tax. Situation: impossible to withhold tax

How to fill out section 2 of section 6 of personal income tax when it is not possible to withhold income tax from an employee?

An individual received income in kind (for example, a gift), but in the future he has no cash payments.

The employer does not have the opportunity to withhold and transfer to the budget income tax on income issued in kind.

How to fill out section 2 of section 6 of personal income tax in this situation is indicated below:

• line 100 - day of issue of income in kind;
• p.110 - 0;
• p.120 - 0;
• line 130 - income in kind (amount);
• p.140 - 0.

The amount of unwithheld income is indicated in section one of the declaration on page 080.

Conclusion

Declaration 6 of personal income tax - a new report for accountants. When filling it out, a large number of questions arise; not all the nuances are considered and reflected in the recommendations given by the tax authorities. Explanations and clarifications on controversial issues are regularly given in official letters of the Federal Tax Service of the Russian Federation. In 2017, there are no changes to the reporting form and the rules for filling it out. This article describes how to fill out section 2 of section 6 of personal income tax in the most common situations; the given algorithm for compiling the second section of the calculation is successfully used in practice.

Good luck in submitting your reports!

In the article you will find an example of filling out 6-NDFL for 9 months of 2018 in various situations, a current form, a table of deadlines for submitting calculations, as well as useful services that will help you report to the tax office.

Attention! The following will help you report correctly and in a timely manner:

Calculation according to form 6-NDFL can be generated in the BukhSoft program in 3 clicks. It is always drawn up on an up-to-date form, taking into account all changes in the law. The program will fill out the calculation automatically. Before sending to the tax office, the form will be tested by all Federal Tax Service verification programs. Try it for free:

6-NDFL online

Who is required to report?

Persons who are tax agents for cash and in-kind payments within the framework of labor relations and under civil-process agreements are required to submit Calculation 6-NDFL for 9 months. These include:

1. Companies and their divisions.
2. Individual entrepreneurs.
3. “Self-employed” persons (privately practicing notaries, lawyers, arbitration managers, etc.) who operate without hiring employees.

• individuals with whom the company has entered into employment contracts (labor relations);
• individuals who provided services or performed work in accordance with GPC agreements;
• persons who have exclusive rights to intellectual property under licensing agreements or contracts for the alienation of rights.

Form 6-NDFL for 9 months

The Federal Tax Service approved paper and electronic forms, as well as the procedure for filling them out, by order dated October 14, 2015 No. ММВ-7-11/450. Since March 26, 2018, an updated form has been in effect (Order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/18@).

As a general rule, submission of 6-personal income tax, including for 9 months of 2018, is carried out electronically via the Internet. For the paper format, there is only one case: if during the reporting or tax period the number of individuals to whom the company, as a tax agent, transferred income is less than 25.

Form 6-NDFL looks like this:

Sample 6-NDFL for 9 months

The Calculation includes the title page and sections 1 and 2. When filling out 6-NDFL, take into account the general rules established for calculations and tax returns:

1. Cells of total indicators are subject to mandatory filling. When there is no value, set “0”.
2. Alphabetic and numeric values ​​are entered into cells from left to right.
3. In unfilled (right) cells, dashes are made.
4. Page numbers are given in order: “001”, “002”, “003”, etc.
5. Values ​​containing kopecks cannot be rounded to rubles. They are entered with pennies.

The calculation is completed as follows:

Features of filling: title page

In the “TIN” field, you must indicate the number that the Federal Tax Service assigned to the company, individual entrepreneur or “self-employed” person.

The “Checkpoint” field is intended for legal entities. They indicate either their checkpoint or the code of their separate unit.

The “Adjustment number” field is intended for the following values:

• “000” (if the Calculation is submitted for the first time);
• "001", "002", etc. (if they submit an adjusted Calculation).

In the “Reporting period (code)” field you need to enter:

• “21” - for 6-personal income tax for the 1st quarter;
• “31” - for 6-personal income tax for the 2nd quarter (half year);
• “33” - for 6-personal income tax for the 3rd quarter (9 months);
• “34” - for annual 6-personal income tax.

In the “Tax period (year)” field, enter the year of the reporting period.

The field “Submitted to the tax authority (code)” is intended for the code of the Federal Tax Service, which receives the reports. The code can be found using the service:

In the field “At location (accounting) (code)” you should indicate:

• “214” - when submitting the Settlement at the location of the company;
• “120” - when submitting the Calculation at the place of registration of the individual entrepreneur;
• “213” is a code for the largest taxpayers.

In the “Tax Agent” field, you must indicate the short name of the legal entity or the full name of the individual entrepreneur/“self-employed” person.

... section 1

When we fill out 6 personal income taxes for 9 months, the indicators in section 1 must be given on an accrual basis from the beginning of the year (from 01/01/2018 to 09/30/2018).

Section 1 must be drawn up for each personal income tax rate applied by the tax agent (13%, 30%, etc.). Wherein:

• line 010 is for the tax rate;
• 020 - for the amount of income of individuals;
• 025 - for the value of dividends;
• 030 - for the deduction amount;
• 040 - for the amount of personal income tax on income;
• 045 - for tax on dividends.

Lines 060 - 090 only need to be filled in once. They indicate:

• 060 - number of people who received income;
• for 070 - withheld personal income tax;
• on 080 - personal income tax, which could not be withheld;
• according to 090 - returned personal income tax in case of excessive withholding and when the status of the recipient of income changes from a non-resident to a resident of the Russian Federation.

... section 2

Section 2 is intended to indicate the dates and amounts of income received, dates of personal income tax withholding, its amounts and deadlines for payment to the budget. When filling out 6-personal income tax for 9 months of 2018, it should be taken into account.

1. Each date of payment of income must correspond to only one personal income tax amount.
2. Grouping of transactions in accordance with personal income tax rates is not required. They are presented in chronological order.
3. In the Calculation, you must indicate the amounts of income received by a person and personal income tax withheld from him, which relate to the last 3 months.
4. If the payment of several incomes was made on the same day, but the dates of transfer of personal income tax to the budget are different, then fill in additional lines (100 - 140). In Part 6-NDFL for 9 months of 2018, the indicators for the period from July to September are given:

• line 100 is intended for entering the dates of receipt of income;
• 110 - personal income tax withholding;
• 120 - deadline for payment of personal income tax to the budget, given in line 100;
• 130 - the amount of income, taking into account personal income tax, received on the day indicated in line 100;
• 140 - the amount of personal income tax that was withheld on the day given in line 110.

The BukhSoft program will help you create the correct payment slip for free. To make a personal income tax transfer, simply click on the button below:

Prepare a personal income tax payment

Example of filling out 6-NDFL for 9 months of 2018 regarding salary

In practice, the final calculation of salary payments for June is made in July. This operation is shown in section 2 Calculations.

Example

The company made final payments to its employees for monthly salaries on the 3rd day of the following month (for June - July 3). The accountant filled out the following dates in section 2 of 6-NDFL for 9 months of 2018:

• on line 100 – 06/30/2018;
• 110 – 03.07.2018;
• 120 –04.07.2018.

Example 6-NDFL for 9 months of 2018 on sick leave

September 30, 2018 – Sunday. Therefore, the reflection in the calculation of personal income tax payment on income in the form of sick leave has a number of features. Let's look at an example.

Example

The company paid its employee sick leave on September 30, 2018. This Sunday. Therefore, this operation does not need to be reflected in 6 personal income taxes for 9 months of 2018. It is indicated in the Calculation for the year:

• on line 100 – 09/30/2018;
• 110 – 30.09.2018;
• 120 – 01.10.2018.

6-NDFL for 9 months: vacation payments

Section 2 of 6-NDFL for 9 months for 2018 reflects vacation pay, which was accrued in the second quarter and paid to employees in the third quarter.

Example

The employee goes on another paid vacation on June 25, 2018. The accountant accrued vacation pay to him in June, and paid him on July 20, 2017. In 6-NDFL for 9 months, the amount was reflected as follows:

• on line 100 – 07/20/2018;
• 110 – 20. 07. 2018;
• 120 – 31. 07. 2018.

Filling out 6-personal income tax for 9 months: bonuses

This case also has its own characteristics. Let's look at examples.

Example

On July 20, 2018, the company paid outstanding employees bonuses for the second quarter. Section 2 indicates the dates:

• on line 100 – 07/20/2018;
• 110 – 20. 07. 2018;
• 120 – 23. 07. 2018.

Production bonuses paid every month are classified as wages. The date of their receipt is considered to be the last day of the month.

Example

On July 7, 2018, the company paid its employees bonuses for June. The accountant reflected them in section 2 of the Calculation:

• on line 100 – 06/30/2018;
• 110 - 07. 07. 2018;
• 120 - 08. 07. 2018.

Deadline for submitting 6-NDFL

The calculation is quarterly. They submit it to the Federal Tax Service no later than the last day of the month that follows the reporting period. The annual 6-NDFL must be reported no later than April 1 of the following year.

Table. Deadlines for submitting 6-NDFL in 2018

Please note: if the deadline falls on a weekend or non-working holiday, you can report on the next working day.

Responsibility for violation of deadlines

Such a violation provides for tax liability for legal entities and administrative liability for company officials. For late delivery the fine is set at 1000 rubles. for each full or partial month of failure to submit the Calculation. It begins to count from the end of the deadline date to the day the IFTS Calculation is received. The fine can be issued within 10 working days (that is, before the desk tax audit is completed).

Failure to submit 6-NDFL may lead to blocking of the company's current account within 10 days from the date on which the deadline for submission has expired.

For officials, liability is set in the range from 300 to 500 rubles.

Zero 6-personal income tax for 9 months 2018

If a company did not make payments to individuals during the reporting period and did not calculate personal income tax from them, it has the right to submit a zero 6-personal income tax to the INFS. Indeed, in this case, she does not perform the duties of a tax agent.

But you should notify the Federal Tax Service about this by sending it a corresponding letter in any form (see sample above).

Thus, the company eliminates the risk of blocking its current account. Otherwise, tax authorities may “forget” about releasing her from her duties as a tax agent.