Decryption of lines 6-personal income tax. The procedure for filling out 6-NDFL

2024 Author: Howard Calhoun | [email protected]. Last modified: 2024-01-17 18:37

In 2018, accountants will complete an updated income tax reporting form. What has changed in the reporting, have the tax authorities taken into account the wishes of accountants when developing it? Let's find out in this article. One thing is for sure - the electronic form for submitting reports is already available. More on this later.

Who is obliged to submit a report to the IFTS?

For the past two years, all taxpayers are required to regularly submit to the IFTS reports on the tax on the total income of employees of the organization. Together with the personal income tax report 6, reflecting the total earnings paid to all employees, organizations provide individual certificate forms for each employee who was accrued and paid earnings, separately.

According to the explanations of the Ministry of Finance and the Federal Tax Service of Russia, the report is submitted at the address of registration of an entrepreneur or organization. If the enterprise has several separate divisions, then the report is provided for each of them separately.

The report is sent in paper form to organizations withwith a staff of up to twenty-five people or electronic - for organizations with a staff of more than twenty-five people.

What does 6 personal income tax consist of?

The report reflects data on the organization, the total income of its employees, the amounts and dates of withholding taxes on employee income.

The form consists of three blocks:

• title page;
• general information;
• income and income tax data.

How often are reports submitted?

Reporting on taxes on employee income is provided to the IFTS once a quarter. The deadline for submission is the last day of the month of the period following the reporting period. Information is provided on an accrual basis.

The reporting date for submitting the form is:

• receipt date (date and time must be no later than twelve o'clock at night of the last reporting day) for electronic submission of the form;
• date of the mark of the Russian postal officer on the inventory of the attachment by the date for submitting the form by mail;
• date on your copy of the report, indicated by the inspection worker, upon personal submission of the report to the Federal Tax Service.

Report submission in 2018 must be no later than:

• April 2;
• May 3;
• last working day of July;
• last working day of October.

Do I need to send a blank report?

If the taxpayer does not have employees, does not accrue income to them in the reporting period, or does not operate, then data on income and taxes on incomewill not. There is no need to submit a "zero" report to the IFTS, but it is recommended to notify the inspection about this (in order to avoid suspension of operations on accounts and the imposition of sanctions).

To avoid explanations with the IFTS, either submit a zero report, or write an explanatory note in free form about the reasons for the lack of a report on your part.

How to fill in correctly 6 personal income tax?

Basic reporting requirements:

• The document contains information from the registration documents of the company.
• The required number of sheets is filled in the report.
• You cannot correct errors in the report, print the document on both sides of the sheet, fasten the calculation sheets.
• The form blank contains two fields (the first field consisting of fifteen cells - for the first part of the decimal fraction, and the other field consisting of two cells - for the fractional part), separated by a dot. They are for decimal numbers.
• The sheets of the form must be consecutively numbered.
• When filling out the report, you can write with a dark pen (black, blue and purple). To print information, you must use the font Courier New (size 16–18).
• Fill in the fields from left to right.
• For each OKTMO code, the form is drawn up separately: individual entrepreneurs indicate the code at the registration address; organizations (separate subdivision) indicate the code of the municipality.
• Dashes are put in the empty cells of the fields (for example, twelve cells are allocated for the TIN, and the taxpayer number itself containsten characters).
• In the field certifying the correctness and completeness of the data indicated on this page, you must put the date of filling and signature.

Report cover page

The design of the form begins with the title page. Let's describe the decoding of lines 6 of personal income tax:

• details of the organization: TIN and KPP of the company, OKTMO code;
• adjustment number (000 - without adjustments, 001, 002 - with adjustments);
• data filling period (report code for the first quarter - 21, report code for the first half - 31, report code for the third quarter - 33, report code for the 4th quarter - 34);
• data submission period (calendar year, for example, 2018);
• IFTS code;
• name of the organization (short name of the legal entity or surname, name and patronymic of the entrepreneur);
• contacts (landline or mobile phone);
• F. Acting head or representative of the organization (1 - head of the organization, 2 - representative of the company).

In the updated reporting on the cover page, you must fill in new columns:

• code of the reorganization form and basic details (TIN, KPP) of the legal entity acting before the reorganization;
• code of location (accounting).

We give examples of codes of the place of registration (registration):

• 120 - at the place of registration of the entrepreneur;
• 213 - at the place of registration of the enterprise as a major tax agent;
• 220 - at the place of registration of the enterprise division.

Fillingsection "Generalized indicators"

Deciphering lines 6 of the personal income tax section 1 reflects generalized information for all employees, namely accrued income, calculated and withheld income tax on an accrual basis at the tax rate.

Line number	Information
010	Income tax rate. If the tax is withheld at different rates, then it is necessary to fill in lines from 010 to 050 of page 1 for each rate separately
020	Accrued income of employees on a cumulative basis
030	Deductions on non-taxable income, social and property deductions that reduce tax
040	(Data 020 - Data 030) × Tax Rate
050	Fixed tax-reducing advances
060	Number of employees paying income in the reporting period; excluding employees on parental leave for the entire reporting period
070	Line 070 6 Personal income tax shows the total amounts for all tax rates listed in line 010-050
080	The amount of non-withheld tax (in individual certificates on income taxes is reflected with sign 2) as a total cumulative total that cannot be withheld until the end of the year
090	The amount of tax to be refunded by the tax agent to employees in accordance with Art. 231 of the Russian Tax Code

Line 070 6 Personal income tax differs from line 040 due to the amount of carry-over wages.

Filling out the data section on dates, amounts of income received, personal income tax

In the decoding of lines 6, personal income tax section 2 is reflected:

1. Income recognition dates.
2. Terms for withholding and paying tax.
3. The total amount of actually recognized income, tax withholding for all employees.

Deciphering lines 6 Personal income tax is paid in blocks as many times as the number of times payments were made to employees of the organization.

The strings are explained below.

Line number	Information
100	In 6 personal income tax line 100, the date of actual receipt of income is reflected in accordance with Art. 223 of the Tax Code of the Russian Federation. The date of advance payment and final payroll is the last day of the month in which earnings are paid. The day of recognition of holiday income is the day of their payment. The date of recognition of the sick leave benefit is the day the sick leave calculation is paid. The date of recognition of income in the form of an annual bonus is the last day of the month from which the date of the order on bonuses, the date of recognition of income when paying a monthly bonus is the last day of the month of bonuses. (Letter of the Federal Tax Service of 01.24.17 No. BS-4-11/1139)
110	Indicate on line 110 the date the tax was withheld. The day withholding tax on holiday income is the day they are paid. Day withholding tax from benefits on sick leave - the day of payment on the sheetdisability
120	Line 120 (tax transfer deadline) should reflect the date when the organization was supposed to pay tax in accordance with the Tax Code of the Russian Federation
130	Line 130 6 Personal income tax reflects the total income received in rubles and kopecks of all employees (excluding withheld tax) on the day reflected in line 100. Wages are reflected taking into account the advance payment
140	Line 140 - the amount of tax withheld - contains the generalized tax withheld on the date indicated in line 110

Procedure for reflecting an advance in the report

Employees are paid twice a month. This is the obligation of the employer, arising from labor legislation. Employers avoid initiating inspections by the labor inspectorate, the prosecutor's office and imposing fines and do not violate the law.

The day of the month when wages are paid is recognized as the date of receipt of income for the advance. The tax withholding day is the day the earnings are actually transferred. Separately, income tax is not withheld from the advance. The tax is transferred on the day after the transfer of wages (line 120 6 personal income tax). You can transfer the next day. The entire income of the employee (salary, taking into account the advance payment) is reflected in line 130 6 of the personal income tax. The advance payment does not appear on a separate line.

How to reflect financial assistance in the report?

There are types of assistance that are reflected in the personal income tax report 6, which are taxed.

The benefit is notsubject to personal income tax if it is paid to employees:

• terrorists injured;
• those affected by emergencies;
• in connection with the appearance of a child (no more than fifty thousand rubles);
• due to death.

Checking the correctness of information 6 personal income tax

Check the validity of the information in the reports on the income tax of employees by:

• comparison of data from different tax reports (number of individual certificates of employee income=number in line 060 6 personal income tax);
• comparison of income in all individual tax returns and line 020 of the second appendix of the income tax report, as well as the value of line 020;
• line balance checks, namely: line 040=((line 020 - line 030) x line 010): 100 and line 020=> line 030 in 6 personal income tax.

Taxpayer liability

Introduced responsibility for reporting on personal income tax with incorrect information in 2016. The inspector, guided by the Tax Code of the Russian Federation, must require written explanations if errors are found in the reporting. Pen alty can be avoided if the agent corrects the forms on his own before the error is clarified by the inspection officer.

Basic Pen alties

Type of violation	Amount of fine
Untimely provision (line 120 6 personal income tax)	1000 RUB
Incorrect information	500 RUB
Violation of electronic document management	200 RUB

A fine can only be imposed for calculations that were submitted after 01.01.16. Data submitted prior to 2016 will not be penalized.

IFTS has the right to suspend operations on a current account if an organization delays the provision of 6 personal income tax for more than ten days after the reporting date.