2024 Author: Howard Calhoun | [email protected]. Last modified: 2024-01-17 18:37
When compiling a tax invoice, an accountant must check the information entered. For incorrectly provided data, the organization, at best, faces a fine, and at worst, an on-site inspection by government agencies. The good news is that for a quick check of information on a counterparty, it is enough to calculate the control ratio of 6-NDFL.
Reporting in brief
6-NDFL is a quarterly income tax report. It contains summary data from 2-NDFL certificates. According to the new rules, enterprises began to report in 2016. The government not only introduced a new report, but also found a way to incentivize violators. For late provision of data, the organization faces blocking of the account.
Reporting was designed to increase control over the correctness and completeness of tax payments by businesses. The document contains information on accruals and payments for allemployees of the organization. Tax agents are businesses that pay salaries to employees. They also provide reporting to the Federal Tax Service at the location.
The document can be submitted in printed and electronic form. But this right of choice is available only for companies with up to 25 employees. All other organizations will have to report electronically. The date of submission of the report is:
- the day the printed report was submitted to the IFTS or the day the letter was sent by mail;
- day of receipt of confirmation of sending an electronic document.
Features of 6-personal income tax
The report is completed every quarter. Part of the information is entered in an incremental way. Branches of the company generate a report separately, but the 6-NDFL control ratio is verified for all employees of the organization.
It is in this report that carry-over wages are most often found. There is a difference between the dates of income payment and tax deduction. Especially if the first days of the new month fall on weekends.
The 6-personal income tax report differs from others also in that the information entered into it can subsequently be compared with other reports. The information specified in the first three paragraphs of the document is checked by the tax office during an on-site audit. This does not mean that you can not follow the correctness of filling in the data. On the contrary, you should first develop and create a control system for automatic filling of documents. For underpayment of tax amounts, the organization faces fines and pen alties. That is why it is so important to find control ratiosto check the form 6-NDFL. Let's take a closer look at how to do this.
How to check the control ratios of 6-NDFL?
First of all, the date of reporting is checked. If the organization has delayed the deadline for filing the declaration by at least one day, then the Federal Tax Service will charge a fine and issue an act on violations. The control ratios for calculating 6-NDFL begin with checking the deductions. The amount presented in line 020 must be greater than in line 030. The difference between these ratios is reflected in line 010. The maximum allowable deviation per individual is 1 rub. Next, you need to check the control ratios 6-NDFL on lines 040 and 050. The amount of accrued income tax must be more than the advance. At the last stage, the volumes of payments and the dates of their transfer to the budget are checked.
Control ratios of 6-NDFL and 2-NDFL are presented in the table below.
| Page 6-NDFL | Sum of lines … from certificates 2-NDFL and DPN | |
| 020 "Income" | = | "Total Income" |
| 025 Dividends | = | "Dividends" |
| 040 "Calculated Tax" | = | "Amount of tax accrued" |
| 080 "Unwithheld tax" | = | "Not accrued personal income tax" |
| 060 "Number ofemployees" | = | Number of submitted 2-personal income tax certificates |
The annual tax returns are checked with 2-personal income tax certificates, a profit declaration. For a logical check, the control ratios of 6-NDFL and insurance premiums and other ratios are calculated. All of them are used to quickly check reports.
If errors are found in the document, the tax authority takes the following actions:
- Sends a request to an individual to provide a document explaining discrepancies in the report.
- If the previous requirement was not met, then an act of violation is drawn up.
So in practice, all the control ratios of 6-personal income tax make it possible to check the report, reduce the risk of increasing the interest of the tax authorities in the company.
Control ratio of 6-personal income tax and financial statements
In art. 230 of the Tax Code indicates the deadlines for reporting on the income of individuals. Reports 2- and 6-personal income tax should be submitted before March 31, inclusive, following the reporting year. These two documents connect not only the deadlines, but also the control ratios of 6-NDFL. The latter are used to verify the information provided.
Control ratio of 6-NDFL with financial statements
In art. 230 of the Tax Code indicates the deadlines for reporting on the income of individuals. Reports 2- and 6-NDFL should be submitted before March 31 inclusive of the next after the reporting year. These two reports connect not only the deadlines, but also the control ratios of 6-NDFL. The latter are used to checkprovided information.
| Source Documents | Control ratios of 6-personal income tax (lines) | In case of non-fulfillment of ratios | |
| Articles of the Tax Code of the Russian Federation governing the implementation of coefficients | If the ratio is broken, then | ||
| 6NDFL | 001 <,=date of submission of report | st. 230 pcs | timely failure to submit Settlement |
| 020=, > 030 | st. 126, Art. 210, Art. 23 NK | Deductions are too high | |
| (020 - 030) / 100010=040 | tax amount is incorrectly calculated | ||
| 040 >,=050 | st. 126, Art. 227, Art. 23 NK | The tax advance is too high | |
| Control ratios of 6-personal income tax and RSV | 070 - 090 <,=KRSB data | st. 226, Art. 23 NK | the amount of the fee was not transferred to the budget |
| 120 >,=KRSB transfer date ON | violated tax payment deadlines | ||
| 6NDFL, IR Patent | 050 > 0 with Notice | st. 126, Art. 226, 227 NK | Advance tax amount reduced |
6-personal income tax in 1С
Tax declarationsin the program are formed according to the income statements of each employee and the summary report. At the same time, the control ratios of 6-NDFL and insurance premiums presented in the previous table are fulfilled. Let's consider the process of filling out the declaration in the program as an example.
In 2016, the following income was accrued to the employee:
- Salary - 540 thousand rubles.
- NDFL - 70.2 thousand rubles. (listed in the budget).
For a gift worth 150 thousand rubles, which the employee received at the end of December, personal income tax in the amount of 18.98 thousand rubles. was not credited.
Dividends: 50,000 (personal income tax 6.5 thousand rubles transferred) + 25,000 (personal income tax 3.25 thousand rubles transferred).
The ratios are shown below.
Features of filling out the report
The 6-personal income tax reflects information about the amount of tax accrued and withheld. The deductions must be completed on a cumulative basis, like all values from Section 1 of the report. That is, in the calculation for 9 months, the amount of tax is indicated from January to September. If the tax is charged at differentiated rates, then for each, lines 010-050 are filled in on separate sheets, and on lines 060-090 the total amount is indicated on the first page of the report. Unlike receipts and deductions, the amount of deductions is indicated without kopecks. The report simply does not have the required number of cells.
When filling out the report, agents often make a serious mistake - they indicate the same amount of accrued (p. 040) and withheld (p. 070)tax. This situation is possible if both operations are performed in the same reporting period. The difference occurs when the salary for the current quarter is issued to employees in the next quarter. On line 040, the amount of accrued salary, including tax, will be indicated, and on line 070, “0” will be indicated, since personal income tax must be withheld when paying income.
Example 1
From salary accruals for September, the tax is withheld on 30.09. Employees receive income 10.10. How, then, to issue a report for 9 months?
Page 020 - accrued salary for September.
Page 040 - accrued personal income tax.
In line 070, the amount from line 040 does not fall, since the income has not yet been paid. For the same reason, Section 2 is not completed.
When completing the annual calculation, the amount of September deductions should be reflected both on line 070 and in Section 2:
- Page 100 - date of issue of salary - 30.09.
- Page 110 - deductions - 10.10.
- Page 120 - the last day for the transfer of personal income tax - 06.10.
- Page 130 - the amount of salary accrued for September.
- Page 140 - income tax withheld.
Another important nuance. The rollover tax amount cannot be reflected on line 080. The amount of the tax that the agent could not withhold is entered here. This situation occurs if the income is given in kind. How is the control ratio of 6-NDFL applied here? Line 070 and line 090 in total should not exceed the volume of transfers to the budget for the year. In the event of a violation of this coefficient, the tax authorities will conclude that not the entire amount of the fee was transferred tobudget.
How to reflect sick leave in 6-personal income tax
The 6-personal income tax report reflects information on all income paid to an employee. Including sick leave. How should information about temporary disability benefits be reported?
Only taxable amounts should be included in the report. Otherwise, the ratio on page 040 will be violated. That is, only pregnancy benefits are not included in the report.
Sickness benefit is a social guarantee, the payment of which is not related to the performance of labor duties. It is accrued within 10 days after receipt of the certificate and must be paid on the next day of repayment of wage arrears.
On the day the funds are transferred, the employee should accrue and withhold tax. For such payments, the Tax Code establishes special deadlines. The employer must transfer funds to the budget no later than the last day of the month in which benefits are paid. If it falls on a weekend, the deadline is postponed to the next business day.
How to reflect the amount of sick leave in 6-personal income tax:
- In "Section 1" the amount of accruals and deductions should be reflected in the advising lines of the report.
- In "Section 2" the amount of payment and tax is reflected separately from other transfers.
Let's look at specific examples of options for filling out a declaration.
Example 2
LLC paid 1 million rubles for 9 months. salary, from which tax was withheld in the amount of 130 thousand rubles. In the third quarter, employees received incomefor the period from June to August, 100 thousand rubles each. monthly. One employee also received an additional disability benefit in the amount of 10 thousand rubles, from which a fee of 1.3 thousand rubles was withheld. The sheet was transferred to the accounting department on September 2, and the payment took place on September 5. Fill out the declaration:
Page 020 - the amount of income - 1 + 0, 01=1.01 million rubles.
Page 040 - personal income tax accrued - 0.13 + 0.0013=0.1313 million rubles
Page 070 - personal income tax withheld - 0.1313 million rubles
Since the terms for paying tax on wages and sick leave are different, Section 2 of the report should be reflected in a separate block:
Page 100 - date of transfer of sick leave 05.09.
Page 110 - date of personal income tax deductions 05.09.
Page 120 - the deadline for paying the fee is 30.09.
Page 130 - the amount of the allowance is 10 thousand rubles.
Page 140 - personal income tax from sick leave 1, 3 thousand rubles
Example 3
Supplement the conditions of the previous example. In addition to salary and sick leave, on September 15, the employee also received vacation pay in the amount of 15 thousand rubles, from which a fee of 1.95 thousand rubles was withheld.
Section 1 is also filled in by summing up all amounts:
Page 020 - 1000 + 10 + 15=1025 thousand rubles
Page 040 - 130 + 1, 3 + 1, 95=133, 25 thousand rubles
Page 070 - 130 + 1, 3 + 1, 95=133, 25 thousand rubles
The deadline for paying tax on vacation and disability certificates is the last day of the month. However, the moment of receipt of income is different. Therefore, Section 2 is filled with two blocks. The first one was presented earlier. Now let's enter information on vacation pay into the report:
Page 100 - payout on September 15.
Page 110 - hold September 15.
Page 120 - tax payment on September 30.
Page 130 - the amount of charges is 15 thousand rubles.
Page 140 - personal income tax 1, 95 thousand rubles
Example 4
Now consider a situation where an employee submitted a disability certificate on September 29, and the payment was made on October 5. How to fill out a declaration? There will be no changes in Section 1 of the third quarter report. Section 2 will indicate the date of accrual (05.10) and the deadline for payment of personal income tax (30.10).
How do I account for surcharges?
An organization may provide employees with a one-time vacation bonus. These charges should be reflected in the report. The date of transfer of funds is the date of payment of income (p. 100). Deductions are made at the time of income payment, and transfers are made the next day maximum.
Example. The organization paid extra 22 thousand rubles. employee on 23.08. On the same day, a tax in the amount of 2.8 thousand rubles was withheld. Let's reflect this in the report:
- Page August 100 – 23.
- Page August 110 – 23.
- Page August 120 – 23.
- Page 130 - 22 thousand rubles.
- Page 140 – 2.8 thousand rubles
How to complete a zero declaration
If an organization or individual entrepreneur has no employees, then the company does not report. The same is true if the organization sent employees on vacation or stopped activities. Another thing is if there are gapsin calculating income. For example, an enterprise did not accrue income in the first half of the year, but accrued it in the second. In this case, reporting for 3 and 6 months is not required, but for 9 and 12 months it is mandatory. In order to avoid problems with regulatory authorities, even in such a situation, some enterprises prefer to write letters and provide zero reporting for the first half of the year.
Reporting deadlines are standard - the last day of the month following the reporting one. In 2017 it is:
- May 2 - for the submission of the report for the first quarter;
- June 31 - for the submission of the half-year report;
- October 30 - for the submission of the report for the third quarter.
How to fill out a report? In all columns, indicate "0" or put dashes.
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