Declaration 6 personal income tax: deadlines, filling procedure

Report form 6-NDFL

The form of the report, the procedure for filling out 6-NDFL and its submission are determined by the order of the Federal Tax Service No. ММВ-7-11/ [email protected] dated 10/14/2015.
A report that shows the calculation of personal income tax amounts is submitted quarterly in electronic format, if during the reporting quarter the organization made payments in favor of 10 people or more. If an organization reports for less than 10 people, then the form will be allowed to be submitted on paper. The tax amount is indicated in rubles, and the income amount is indicated in rubles and kopecks.

What is 6-NDFL: declaration, certificate or calculation

Form 6-NDFL has been included in the list of mandatory personal income tax reporting since 2016. It had no analogues before. The key features of 6-NDFL are:

• 6-NDFL combines sum and calendar information;
• 6-NDFL has specifics - it combines a system of increasing data from period to period (first section) with a quarterly gradation of information (second section).

At first glance, 6-NDFL resembles a declaration (in structure, form, etc.), and is also similar to a 2-NDFL certificate (in type of tax and purpose). However, it is neither one nor the other.

For 6-NDFL there is a special name - tax agent calculation. This type of reporting is described in paragraph 1 of Art. 80 of the Tax Code of the Russian Federation and is confirmed by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] , in which 6-NDFL is referred to as calculation.

Deadlines for submitting form 6-NDFL

Form 6-NDFL is sent to the tax office no later than the last day of the month following the reporting quarter.

IMPORTANT!

For 9 months of 2020, report no later than November 2, 2020, since October 31 is a Saturday.

Standard deadlines are shown in more detail in the table.

Results

The data in Section 2 6-NDFL reflects information relating only to the last quarter of the reporting period.
However, they must be linked to the figures that fall into section 1, formed by the cumulative total. When filling out section 2, you must comply with a number of requirements of the Tax Code of the Russian Federation related to the rules for determining the dates reflected in 6-NDFL. You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

Fines for reporting

There is a fine for failure to comply with the deadlines for submitting the report. Each month of delay will cost 1000 rubles according to the norms of clause 1.2 of Article 126 of the Tax Code of the Russian Federation. The official responsible for failure to submit personal income tax reports on time will be fined in the amount of 300 to 500 rubles (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

If the information in the calculation is found to be unreliable, the organization will be fined 500 rubles (Clause 1 of Article 126.1 of the Tax Code of the Russian Federation). Therefore, the chief accountant of each organization needs to take care not only of how to fill out 6-NDFL without errors, but also how to submit the report without missing deadlines.

Illegal delivery on paper carries a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

In ConsultantPlus you will find not only a detailed guide to 6-NDFL with a form and samples, but also a video seminar that will answer any questions. Get free access using the link below to use them.

Sanctions for late submission of 6-NDFL

If the 6-NDFL calculation is delayed by just one day, organizations and individual entrepreneurs may be fined. Based on clause 1.2 of Article 126 of the Tax Code, the amount of the fine is 1,000 rubles (for each full/incomplete month of delay).

It should be noted that the period of delay begins from the deadline for filing the report and lasts until the date of its submission.

Please note that if the delay in 6-NDFL is more than ten days, then the tax agent, in addition to imposing a fine, also faces blocking his bank account. This is stated in Article 76 of the Tax Code of the Russian Federation (clause 3.2).

In addition, for violation of the deadlines for submitting calculations of 6-NDFL, Part 1 of Article 15.6 of the Administrative Code of the Russian Federation provides for punishment for officials of the organization in the form of fines of 300-500 rubles.

It should be taken into account that some persons are not subject to such administrative liability. In particular, lawyers, notaries and individual entrepreneurs.

Sanctions for reflecting inaccurate data in form 6-NDFL

Let us remind you that inspectors can fine you 500 rubles for submitting form 6-NDFL with false information, for example:

• incorrect indication of income;
• incorrect deduction amounts;
• inaccurate codes or indicators (and so on).

But if an error was discovered and the organization or individual entrepreneur submitted a corrective report, then, based on Article 126.1 of the Tax Code, no fine will be imposed.

We add that in some situations (clause 1 of Article 112 of the Tax Code of the Russian Federation) the fine may be less than 500 rubles due to mitigating circumstances, namely (in accordance with Letter of the Federal Tax Service of the Russian Federation No. GD-4-11/14515 dated 08/09/2016) :

• if the rights of individuals have not been violated;
• the tax was not underestimated;
• there were no adverse consequences for the state budget.

Carefully filling out Form 6-NDFL and timely submission of the report will avoid unpleasant consequences in the form of penalties.

Form changes to consider in 2020

In 2020, the legal successors of reorganized companies were required to submit Form 6-NDFL if the organization itself did not do so before the end of the reorganization. In particular, the successor organization should:

• indicate the TIN and KPP at the top of the title page;
• use code 215 (for the largest taxpayers - 216) in the details “At location (accounting) (code)”;
• in the “Tax Agent” detail, indicate the name of the reorganized entity or its separate division;
• in the new detail “Form of reorganization (liquidation) (code)” indicate one of the values: 1 - transformation, 2 - merger, 3 - division, 5 - accession, 6 - division with simultaneous accession, 0 - liquidation;
• indicate “TIN/KPP of the reorganized company.”

In addition, there have been other changes in the procedure for filling out 6-NDFL.

The largest taxpayers provide checkpoints using a certificate of registration with the tax office at the location of the legal entity, and not at the place of registration as the largest taxpayer.

Tax agent organizations that are not major taxpayers must indicate the value 214 instead of 212 in the attribute “At location (accounting) (code)”.

On the title page of form 6-NDFL the full details of the document confirming the authority of the representative are indicated.

IMPORTANT!

In 2020, companies with separate divisions have the right to choose a tax office to submit reports if the parent organization and separate divisions are located in different municipalities. They need to notify all the Federal Tax Service with which they are registered about their choice by sending a notification no later than the 1st day of the tax period in the form approved by the Federal Tax Service order No. ММВ-7-11/ [email protected] dated 12/06/2019.

Step-by-step instructions for filling out the 6-NDFL declaration in 2020

Although the report has been in effect for several years, the preparation of 6-NDFL still raises questions among employers and accountants. In addition, a number of changes have been made to it that must be taken into account when filling out. Young accountants are entering the profession and need instructions for dummies on how to correctly fill out the 6-personal income tax form: we will analyze the steps step by step.

The document consists of the following sections:

1. Title page.
2. Section 1 (information is formed on an accrual basis).
3. Section 2 (information is reflected only for the specified quarter, without taking into account previous periods).

Below are instructions for filling out form 6-NDFL for 9 months of 2020.

Title page

Step 1. TIN and checkpoint

In the appropriate fields, indicate the TIN and KPP data of the organization submitting the report. If the report is submitted by a branch, then the branch checkpoint is indicated.

Step 2. Correction number

If form 6-NDFL is submitted for the first time during the reporting period, then zeros are reflected in the “Adjustment number” field.

An adjustment implies a change in the information submitted to the Federal Tax Service. Clarification of the calculation for the corresponding reporting period is indicated by the adjustment number. For example: 001, 002, 003 and so on.

Step 3. Reporting by quarter (period number)

The 6-NDFL submission period is the quarter for which the employer reports:

• 1st quarter - code 21;
• half-year - code 31;
• 9 months - code 33;
• year - code 34.

Codes for organizations transferring information at the stage of reorganization (liquidation) are indicated in the appendix. 1 order.

Step 4. Tax period

The tax period is the calendar year for which the information is provided. The corresponding 4 digits are entered in the field.

Step 5. Tax service code (at place of registration)

The line indicates the code of the tax office to which the reports are submitted. This is a four-digit code in which:

• the first two digits are the region number;
• the second two digits are the inspection code (the example shows the Interdistrict Inspectorate of the Federal Tax Service No. 9 for St. Petersburg).

It is important to remember that reporting is sent to the inspectorate at the location of the organization or its separate division. Individual entrepreneurs submit the 6-NDFL report to the tax office at the place of residence or activity.

The code “By location (accounting)” helps determine which organization submits reports. The full list of codes is defined in the appendix. 2 to the order.

The most common for organizations:

• by place of registration - 214;
• at the place of registration of a separate subdivision - 220;
• the largest taxpayers indicate 212.

Individual entrepreneurs also indicate special codes:

• at place of residence - 120;
• by place of activity - 320.

Step 6. Taxpayer name

The short (if any) or full name of the company is printed in the “Tax Agent” field.

Step 7. OKTMO (municipal entity) code and taxpayer phone number

As required by the order of the Federal Tax Service of the Russian Federation for filling out the 6-NDFL report, indicate the code of the municipality in whose territory the organization or branch is located and registered. Sometimes citizens are paid money (salaries and bonuses) by both the parent organization and its division. In this case, two forms with different OKTMO codes are filled out and submitted at once.

Section 1

Section 1 “Generalized indicators” is formed on a cumulative basis from the beginning of the year and consists of information for each personal income tax rate, except for lines 060–090. The structure of section 1 provides information:

1. For each bet separately:
   tax rate percentage;
2. the amount of accrued income (the form does not include income that is completely exempt from personal income tax, or income that is less than the limit, depending on the type of income, for example, financial assistance in connection with the death of a close relative, financial assistance for the birth (adoption, establishment of guardianship rights) of a child under 50 000 rubles per child, etc.);
3. amounts of tax deductions;
4. personal income tax amounts (including from income in the form of dividends).
5. Generalized information for all bets (displayed once in the section for the first bet):
   number of individuals who received income;
6. amounts of tax withheld;
7. amounts of tax not withheld;
8. personal income tax amounts returned by the tax agent.

Tax rates on the income of employees and persons performing work (providing services) under civil contracts: 13%, 15%, 30% and 35%. Rates have not changed in 2020.

How to take tax into account will be shown by a sample of filling out the calculation of the amounts of personal income tax 6-NDFL for 9 months of 2020, instructions are given by sections and lines.

6-NDFL - tax agent reporting form for personal income tax

6-NDFL is a personal income tax reporting form, mandatory for use in the Russian Federation since 2016 (clause 3 of article 2 and clause 3 of article 4 of the RF Law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation...” No. 113 - Federal Law dated 05/02/2015).
It is a summary of data on personal income tax amounts accrued during the reporting period. The form is sent to the Federal Tax Service several times a year. Its introduction was dictated by the need to strengthen control over the timely payment of personal income tax. After all, the 2-NDFL form did not fully cope with this task.

Starting from 2021, tax authorities plan to combine 6-NDFL and 2-NDFL. ConsultantPlus experts spoke about the planned innovations. Get trial access to the K+ system and go to the review material for free.

The obligation to submit this report is assigned to all employers who have employees (clause 2 of article 230 of the Tax Code of the Russian Federation). In relation to separate divisions, it must be formed separately, even if they are registered with the same Federal Tax Service as the organization itself or its other divisions (letter of the Federal Tax Service of Russia dated December 28, 2015 No. BS-4-11/23129).

For details, see the material “Procedure for submitting Form 6-NDFL for separate divisions.”

Unlike 2-NDFL certificates, form 6-NDFL provides information on accrued income and taxes in a condensed form, breaking down their values ​​in the second section of the document by dates corresponding to the receipt of income and the withholding of tax from it, indicating the period within which the tax must be transferred to the budget.

How to fill out 6-NDFL correctly, read here.

There are 2 ways to submit 6-NDFL:

• on paper, which is possible for employers whose number of employees is less than 25 people (clause 2 of article 230 of the Tax Code of the Russian Federation);
• electronically.

Block 1. Data for each bet

Step 1. Line 010. Tax rate

Column 010 in 6-NDFL indicates the interest rate. The example considers the widely used personal income tax rate of 13%. In the case of tax calculation at different rates, for each rate the data will be generated that relates only to the specified personal income tax rate. The total values ​​of lines 060 to 090 are indicated once on the first page; on subsequent sheets, zeros are placed in these fields.

Step 2. Line 020. Accrued income

Line 020 (“Amount of accrued income”) indicates all taxable income of employees, calculated on an accrual basis from the beginning of the year - those that were actually received during the year. Line 020 does not include income that is completely exempt from personal income tax and income transferred to employees that is less than the taxable limit, such as financial assistance up to 4,000 rubles (on a general basis) or up to 50,000 rubles (for the birth of a child). The payment of dividends is reflected, among other things, in line 025.

IMPORTANT!

In certain cases, material assistance is not completely subject to personal income tax (clause 8, clause 8.3 and clause 8.4 of Article 217 of the Tax Code of the Russian Federation); for some types of material assistance, personal income tax is partially withheld. In letter No. BS-4-11/ [email protected] dated August 1, 2016, the Federal Tax Service clarified that line 020 should not contain information about income not subject to personal income tax and specified in Art. 217 Tax Code of the Russian Federation. Thus, completely non-taxable financial assistance is not indicated on the form.

Step 3. Line 030. Tax deductions

If taxpayers were provided with tax deductions, their amount is reflected in field 030. Deductions are non-taxable amounts that reduce the base for calculating personal income tax. The Tax Code provides for the following tax deductions:

• standard (Article 218 of the Tax Code of the Russian Federation);
• social (Article 219 of the Tax Code of the Russian Federation);
• property (Article 220 of the Tax Code of the Russian Federation), etc.

Line 030 is filled in in total for all deduction codes (Federal Tax Order No. ММВ-7-11 / [email protected] dated September 10, 2015) for which they were provided.

Step 4. Line 040. Calculated personal income tax

Line 040 (“Amount of calculated tax”) is calculated as the product of line 010 (“Tax rate”) and the corresponding tax base of income (personal income tax base).

The tax base of income (at each rate) is determined as the difference between column 020 (“Amount of accrued income”) and column 030 (“Amount of tax deductions”).

Example:

Tax base of income (rate 13%) = 2,217,431.00 – 34,400.00 = 2,183,031.00 (personal income tax base 13%).

Line 040 (“Amount of calculated tax”) = 2,183,031 × 13% = 283,793 (personal income tax at a rate of 13%).

Tax on dividends is indicated in column 045 and is calculated in the same way.

Step 5. Line 050. Amount of advances

This field is filled in if the organization employs foreigners on a patent basis. In this case, line 050 (“Amount of fixed advance payment”) reflects the amount of advances paid to foreigners. If, as the 6-NDFL sample shows, there is no data to fill out line 050, enter zero.

Block 2. Summary of Section 1

Step 6. Line 060. Number of people who have received income since the beginning of the year

The field indicates the total number of individuals to whom the organization made payments of taxable income in the reporting period.

Step 7. Line 070. Total amount of tax withheld at all rates

Line 040 is the calculated tax, i.e. the value of this line shows the amount of tax that must be transferred for the period (1st quarter, 1st half of the year, 9 months, year).

Line 070 - withheld tax, displays data on the transferred tax amounts only for the current period. This line should not include data for past or future payments.

IMPORTANT!

You can check the data on line 040 using payment orders for personal income tax by comparing fields 106 (“TP” - payments of the current year) and 107 (“MS indicates the serial number of the month”) with the value of line 040.

Example:

For 9 months of 2020, as in other periods, the value of line 040 must correspond to the amounts calculated (calculated) and transferred to the budget for this period. Please note that not in this period, but for it. Page 070 is checked in the same way as page 040, taking into account the fact that all transfers (tax payment) must be made in the quarter (other period) for which we are reporting. That is, the information is compared according to the reporting period of personal income tax paid in the reporting period. You can check the correctness of the values ​​of lines 040 and 070 by determining the amount of payments for the last reporting month made in the month following the reporting month.

The value of line 070 (“withheld”) does not always match the data in line 040 (“calculated”). This happens when some tax amounts were accrued earlier and withheld from employees later.

Step 8. Line 080. Unwithheld tax

Column 080 includes personal income tax amounts that could not be withheld for any reason.

Step 9. Line 090. Tax refunded

Line 090 reflects the amount of tax that was withheld incorrectly and returned to the employee. If there were no such cases, put a zero.

Section 2

This section of the 6-NDFL report contains only information for the reporting quarter, and not for the period from the beginning of the year. It indicates the dates of payment of income to employees, the last deadlines for transferring personal income tax and the amounts that correspond to income and tax.

Arrange the dates of employee transfers in chronological order.

Next, in steps 10–14, are examples of filling out 6-NDFL in 2020 and step-by-step instructions for section 2, the registration of which raises the most questions.

Step 10. Date employees received income

Column 100 reflects the day when the employee received income, even if the transfer was on a payroll basis, for each quarter of the year. Sum up the information for one day if their tax payment dates coincide. If payments to employees are made according to different types, which differ in the tax payment date, information on such income must be indicated separately.

IMPORTANT!

Please note that the date and month that must be specified depend on the nature of the payments.

The date on which the employee receives income depends on the specific type of payment. Thus, a salary becomes a citizen’s income on the last working day of the month for which it is transferred. It is allowed to indicate the last date in this line, for example, January 2020, although employees received their salaries for January only in February. But vacation and sick pay are recognized as citizens’ income exactly on the day they are received. As for material assistance, when transferring in cash, the date of receipt of income is the day of payment (transfer to a bank account or withdrawal from the cash register). If financial assistance is in kind, then in line 100 you must indicate the date of transfer of income.

Step 11. Line 110. Day of tax withholding by the tax agent

Line 110 contains the date (day, month, year) of tax withholding.

IMPORTANT!

Withholding personal income tax from wages, vacation pay, sick leave, financial assistance (from the taxable part), remuneration for work performed (services performed) and other payments in favor of the employee is allowed only on the day the income is transferred to the employee.

Step 12. Line 120. Date of transfer of tax to the budget

The value of line 120 is a field reflecting the date of transfer of personal income tax to the budget in accordance with the law.

IMPORTANT!

The tax transfer date depends on the type of income from which the withholding and transfer was made.

Personal income tax from salary is transferred no later than the next day after payment of income to employees. But the tax on vacation pay and sick pay is not allowed to be paid immediately. The main thing is to make it before the end of the month in which they were paid to employees (Article 226 of the Tax Code of the Russian Federation).

For vacation pay, the following dates are acceptable, reflected in section 2 of the 6-NDFL calculation:

• on line 100 - date of payment of vacation pay (Article 223 of the Tax Code of the Russian Federation, letter of the Federal Tax Service No. BS-4-11/19829 dated November 13, 2015);
• on line 110 - the date of tax withholding, which coincides with the date of payment of vacation pay;
• on line 120 - the day the tax is paid, but not later than the last day of the month in which vacation pay was paid.

Step 13. Line 130. Income before tax

Field 130 indicates the amount received by the employee or employees (in case of payment by list) on a certain date (specified in column 100 on the left) before the tax is withheld.

The date the employee received income for the month must match the amount unless it includes completely tax-free income. In such cases, there are clarifications of the official position of the following departments:

• Federal Tax Service letter No. BS-4-11/ [email protected] dated December 15, 2016;
• letter of the Federal Tax Service No. BS-4-11/ [email protected] dated 08/01/2016 “Regarding the calculation according to Form 6-NDFL.”

Let us remind you about financial assistance: if there was data about it in line 020, then it should be taken into account here (provided that it was issued in this quarter).

Step 14. Line 140. Personal income tax that must be withheld from the amount

Column 140 should reflect the amount of personal income tax withheld as of the date specified in column 110.

If the tax base was reduced by the amount of tax deductions, the tax amount is reflected taking into account deductions, that is, the amount of personal income tax on line 140 must correspond to that paid to the budget. We remind you that the amounts of tax deductions are indicated on an accrual basis in section 1.

IMPORTANT!

When preparing the report, make sure that all cells in it are filled in. Cells without values ​​are marked with dashes.

This rule also applies to the title page. Even in the longest line containing the name of the organization, all remaining spaces are filled with dashes, as shown in the example of filling out form 6-NDFL according to KND 1151099.

How to correctly fill out section 2 6-NDFL

Example 1. Tax on wages and remuneration under the GPC agreement

For March 2020, wages were accrued in the amount of 90,000 rubles, no deductions were applied, tax was withheld in the amount of 11,700 rubles. The salary payment took place on 04/04/2019. Also on 04/10/2019, remuneration under the GPC agreement was paid - 15,000 rubles, personal income tax - 1,950 rubles.

According to the Procedure for filling out Section 2 (6-NDFL), in the half-year report the first block (salary payment) will look like this:

• column 100 – 03/31/2019 (last day of the billing month);
• column 110 – 04/04/2019 (on this day wages were paid to employees and personal income tax was withheld);
• column 120 – 04/05/2019 (this is the deadline for paying personal income tax from wages to the budget);
• column 130 – 90,000 rub. (amount of accrued income);
• column 140 – 11,700 rub. (amount of tax withheld).

The remuneration under the GPC agreement will be reflected in a separate block of Section 2:

• column 100 – 04/10/2019 (day of payment to an individual);
• column 110 – 04/10/2019 (personal income tax withholding day);
• column 120 – 04/11/2019 (tax payment deadline);
• column 130 – 15,000 rub. (amount of accrued income);
• column 140 – 1950 rub. (amount of tax withheld).

Zero 6-NDFL

The obligation to submit a calculation in Form 6-NDFL to the tax authority at the place of registration arises if the taxpayer is recognized as a tax agent, that is, makes payments in favor of individuals. If employee income is not accrued or paid during the year, there is no need to submit a report. The Federal Tax Service informed about this in letter No. BS-4-11/4901 dated March 23, 2016.

If during 2020 there was at least one payment in favor of an individual in the nature of wages, sick leave, financial assistance, remuneration for services rendered (work performed) as part of the execution of a civil contract, then a report is drawn up. Since the form is filled out on a cumulative basis, in the future, indicators from the first, second and third quarters will be saved in the future in a cumulative manner. Therefore, in principle, there is no zero 6-personal income tax; the report will still contain information on at least one payment.

If last year the organization was a tax agent, and this year for some reason stopped paying income to employees, there is no need to submit a report to the tax authority. Although the company is not obliged to explain to the tax authorities the reasons for the loss of tax agent status, it is recommended to send a letter to the Federal Tax Service regarding the failure to submit 6-NDFL in any form.

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.