The amount of the fine for late submission of the 6-NDFL report

When is a violation detected?

Organizations are required to submit a 6-NDFL report to the territorial tax authority. It contains generalized information about the income of individuals received for a certain period from a tax agent.

The law establishes sanctions for failure to submit or incorrect submission of reports under 6 personal income taxes.

Fines for failure to provide 6 personal income taxes are established only in cases where the organization hires employees with wages. If there are no employees, there is no personal income tax. There is no obligation to submit this report.

The form is filled out only according to the approved form, which should not be violated. Not only a fine is established for failure to submit 6 personal income taxes, but also a penalty for mistakes made.

All violations are divided into two main groups:

• The invoice was submitted late or not submitted;
• Mistakes were made.

It is important to understand in what cases the tax authorities consider the report not submitted:

• Submission after the specified deadline;
• Failure to surrender in the presence of such an obligation.

Unreliability of information is considered a violation. A fine for failure to submit 6 personal income taxes is inevitable if the error is not corrected before it is identified by the inspector. A violation is both the provision of zero reporting and the wrong choice of media. Only those employers who have no more than 25 employees can submit a paper report. Others can submit reports only in electronic format.

Tax violations are considered:

• Failure to provide this report if payments were made to employees during the period.
• Late submission of 6-personal income tax, later than the deadline.
• Submitting 6-NDFL with erroneous, unreliable information.
• Submission of the report, but not in the proper form (for example, submission in paper form when there were more than 25 employees).

Responsibility for Form 6-NDFL in 2019

Report 6-NDFL must be submitted starting from 2020. It is submitted every quarter and at the end of the year, all firms and individual entrepreneurs with employees are tax agents. The report reflects information about personal income tax accrued and withheld from salaries. If the salary has not been accrued, there is no obligation to withhold income tax and submit a report.

If the company employs less than 25 people, the employee report can be submitted on paper. In all other cases, an electronic document is submitted. The report must indicate only whole values ​​in rubles without kopecks.

The deadline for submitting the report is established by clause 2 of Art. 230 Tax Code of the Russian Federation:

• For the 1st quarter of 2020 - until April 30, 2019;
• For the first half of 2020 - until July 31, 2019;
• For 9 months of 2020 - until October 31, 2019;
• For 2020 - until April 1, 2020.

If your employees were not accrued or paid wages, financial assistance or remuneration, a zero 6-NDFL report is submitted. The report is generated on an accrual basis, so if you had at least one payment in the first quarter, then in the third quarter there can no longer be zero reporting.

Easily prepare and submit 6-NDFL online using the online service Kontur.Accounting. The declaration is generated automatically based on accounting and is checked before sending. Get rid of routine, submit reports and benefit from the support of our service experts. For the first month, new users use the service for free. For new LLCs, the gift is 3 free months of work and reporting.

For those organizations and individual entrepreneurs that do not submit calculations in accordance with Form 6-NDFL at all or submit them late in 2020, liability is provided in the form of fines.

The fine for late submission of the payment will be imposed within 10 days from the date when the document had to be submitted and will amount to 1,000 rubles for each month of delay (based on clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

In addition, if 6-NDFL is not submitted within ten days from the due date, then the organization or individual entrepreneur the Federal Tax Service may block the bank account. This is stated in paragraph 3.2 of Article 76 of the Tax Code of the Russian Federation, which was explained in letter No. GD-4-11/14515 dated August 9, 2016 by the Federal Tax Service of the Russian Federation. A report on Form 6-NDFL in 2019 can be submitted in person, through a representative, by post (in this case, the date of sending should not be later than the deadline specified in paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation) or electronically through an electronic document management operator.

If an individual entrepreneur or organization submitted a 6-NDFL calculation with false information, then they will be subject to liability in the form of a fine in the amount of 500 rubles, regardless of the number of errors made in the calculation. The fine is provided not for every identified discrepancy, but for the fact that 6-NDFL is submitted with errors. The most common errors include incorrectly specified codes of deductions, indicators or amounts.

The amount of the fine may be reduced if it was revealed that the tax agent did not underestimate the tax, there was no violation of the rights of individuals and it did not create negative consequences for the state budget.

In this case, penalties can be avoided if you submit an updated document (based on Article 126.1 of the Tax Code of the Russian Federation).

Officials of an organization (tax agent) may be fined 300-500 rubles (based on Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

The article was updated on May 26, 2019 in accordance with changes in current legislation.

The standard form 6-NDFL is only a year and a half old and has been used by domestic firms and entrepreneurs. However, some still confuse this report with the 2-NDFL certificate.

Also see “Why was 6-NDFL introduced: the objectives of this reporting.”

Both of these documents really have a lot in common, but there is only one fundamental difference between them: different target orientations. Therefore, the amount of the fine for failure to submit 6-NDFL is different from the sanctions for violations related to the income certificate.

Calculation in form 6-NDFL is used to submit to the tax authority data summarized for a quarter, half a year, 9 months and the corresponding year for all individuals. And in particular:

• on amounts accrued and paid to employees;
• about the availability of tax deductions required by law;
• on the calculated, withheld and transferred to the treasury tax on the income of individuals.

The form of the 6-NDFL report, the procedure for filling out and submitting is determined by the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/ [email protected] At the beginning of 2018, it was amended by the order of the Federal Tax Service of Russia dated January 17, 2018 N ММВ-7-11/ [email protected] , which came into effect on March 26, 2018.

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 25 people or more. If the organization reports for less than 25 people, then the form can be submitted on paper. The tax amount is filled in in rubles, and the income amount is filled in rubles and kopecks.

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. An official responsible for failure to submit personal income tax reports on time may be fined from 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 6-NDFL report 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 should know in detail how to fill out 6 personal income tax 2019.

Unlawful submission of the 6-NDFL report on paper carries a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

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

• indicate your TIN and KPP at the top of the title page;
• use code “215” (for the largest taxpayers - “216”) in the details “at the 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;
• also indicate “TIN/KPP of the reorganized company.”

In addition, there have been other changes to the procedure for completing the form.

The largest taxpayers need to provide a checkpoint according to the 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 details “at location (accounting) (code)”.

The title page must contain the full details of the document confirming the authority of the representative.

The electronic format of 6-NDFL is also adjusted taking into account the listed amendments.

What can you be fined for?

A tax agent (organization or individual entrepreneur) may be held liable in the form of fines in two cases related to the timing:

1. the calculation is not presented at all,
2. payment was submitted late.

Tax penalties for organizations and individual entrepreneurs

The amount of financial sanctions for 2020 is 1 thousand rubles for each month of late payment. Thus, the fine for late submission of 6-NDFL, if the delay is 6 months, will be equal to 6 thousand rubles. This mechanism for calculating sanctions is specified in paragraph 1.2 of Article 126 of the Tax Code of the Russian Federation.

Tax inspectors will impose a fine within 10 working days from the date the tax agent submitted the report. They are not required to wait until the end of the desk audit.

If you do not submit the payment within 10 days from the due date, the tax inspectorate also has the right to block the bank account of the tax agent (clause 3.2 of Article 76 of the Tax Code of the Russian Federation). The Federal Tax Service of Russia clarified this in a letter dated August 9, 2020 No. GD-4-11/14515.

If there is false information in 6-NDFL

The fine for each payment with false information is 500 rubles. But if you discovered an error and submitted an updated calculation before the tax inspectors noticed it, there will be no sanctions (Article 126.1 of the Tax Code of the Russian Federation).

Inspectors may impose a fine due to any error in the calculation in Form 6-NDFL. Inaccuracy in income and deduction codes, total indicators. But in some cases, inspectors reduce the fine, citing mitigating circumstances (clause 1 of Article 112 of the Tax Code of the Russian Federation). These are cases when the tax agent, due to an error (Letter of the Federal Tax Service of Russia dated August 9, 2020 No. GD-4-11/14515):

• did not underestimate the tax;
• did not create adverse budgetary consequences;
• did not violate the rights of individuals.

Administrative fines for officials

If the tax agent is an organization, officials of the organization, for example its head, will be fined. A fine of 300 to 500 rubles is possible. (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation). Keep in mind that individual entrepreneurs, lawyers, and notaries are not held administratively liable (Article 15.3 of the Code of Administrative Offenses of the Russian Federation).

How to pay if the delivery is late

The Tax Code clearly defines the deadlines for submitting indicators to regulatory authorities:

• Quarterly data must be submitted no later than the last day of the month following the reporting quarter. If the date falls on a weekend, the deadline is moved to the first working day after the established deadline. This norm is prescribed in Article 6.1, paragraph 7 of the Tax Code;
• The date of presentation of data for the year is April 1 of the year following the reporting year.

In 2020, due to holidays, the filing date for the 1st quarter was shifted to May 2. For the 2nd and 3rd quarters, the due dates are July 31 and October 31, respectively.

Form 6-NDFL must be sent to the tax office no later than the last day of the month following the reporting quarter. The annual calculation is provided until April 1 of the following year (Article 230 of the Tax Code of the Russian Federation). For the 2nd quarter of 2020, you must report no later than July 31. More detailed timing can be seen in the table.

The declaration is submitted based on the results of the 1st quarter, 6 months and 9 months. You must be on time by the last date of the reporting period. The annual calculation is submitted no later than April 1 of each year. The inspection will fine regardless of the period of delay. Even being a day late will have consequences.

To avoid penalties, it is important to submit reports on time, avoiding delays

The fine for 6 personal income taxes not submitted on time depends on the length of the delay. If the delay is less than a month, the organization may be fined 1,000 rubles. For the next month of delay, the amount increases by another 1000 rubles. According to Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, the director is assessed a penalty of 300-500 rubles for submitting a report on time.* A court decision is not required.

Note! Inspectorate employees begin counting the delay from the next day after the deadline for settlements.

If a legal entity fails to provide reporting, various types of liability may be faced. The fine for late submission of 6 personal income taxes in 2020 is set at 1,000 rubles per month of delay.*

This responsibility arises both in case of failure to submit, and in case of delay in submitting reports.

Reporting is provided within the following deadlines:

• The last day of the month following the reporting period, if we are talking about a quarterly period;
• April 1 of the following year, which follows the reporting year.

As a result, the presentation of a quarterly report depends on the number of days in a particular month, while the annual report remains unchanged. If the time to submit a report falls on a weekend or holiday, it is postponed to the next business day. In 2020, there will be no penalty for failure to submit 6 personal income taxes on time if you adhere to the following periods:

• 05/03/2018 for the 1st quarter;
• 07/31/2018 for 6 months;
• 10/31/2018 based on the results of 9 months.

It is necessary to provide 6-NDFL at the end of each quarter, since the tax periods are: quarter, six months, three quarters and a year. If the date of the last day of delivery falls on a holiday or weekend, the deadline is shifted by one day. Thus, in 2020, the deadlines for submitting Form 6-NDFL to the tax office are as follows:

• For the 1st quarter – May 2,
• For two quarters – July 31,
• For three quarters – October 31,
• For 2020 – April 1, 2020

To avoid a fine for not providing 6-NDFL, you must submit a correctly completed form. The report is submitted:

• on paper or electronically if payments are made to 24 employees or fewer,
• only in electronic form if payments for the period are made to 25 employees or more.

This type of reporting is submitted to the tax office at the place of registration of the company. If there are separately registered branches, then reports are submitted to several tax authorities at the place of registration of each branch. An individual entrepreneur must submit 6-NDFL at his place of residence.

The amount and procedure for calculating fines is regulated by clause 1.2, article 126 of the Tax Code of the Russian Federation. If it is not provided or provided late, a fine is charged in the amount of 1000 rubles for each month of delay, full or incomplete. This means that if the delay in submission is 5 months and 3 days, then the entrepreneur or enterprise must pay a fine for late submission of 6-NDFL in 2020 in the amount of 6 thousand rubles.

Responsibility for errors and inaccuracies made when registering 6-NDFL may not occur at all. This is possible if you detect incorrectly provided information in a timely manner and submit an updated report. If inaccurate information is discovered by tax inspectors, then fines for errors in 6-NDFL will follow in the amount of 500 rubles. for each report submitted in an incorrect form.

Violation of the form for submitting the 6-NDFL report (electronically or on paper) in accordance with Art. 119.1 of the Tax Code of the Russian Federation entails a fine of 200 rubles.

In addition to punishments against the entire company, according to Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, specific officials (managers, chief accountants, etc.) responsible for submitting reports on time in Form 6-NDFL may be fined. The amount of fines can be from 300 to 500 rubles.

If no payments were made to employees in the first quarters of the year, then there is no need to submit Form 6-NDFL for these periods. Precise explanations on this matter are available in the Letter of the Federal Tax Service dated March 23, 2016 BS-4-11/ [email protected] Let’s say the tax agent made payments to individuals only in the third quarter of the year. Then the calculation for 6-NDFL must be provided only for 9 months and for a year. There is no need to submit this report in the first and second quarters.

If payments were not made in the last periods of the reporting year, then 6-NDFL for these quarters is submitted, but only the first section of the calculation is filled out in the form, and the second is not filled out.

If a tax agent does not submit Calculation 6-NDFL to the tax office on time, he may be subject to tax liability in the form of a fine. The fine for failure to submit the 6-NDFL form is 1,000 rubles for each full or partial month of delay from the date established for submitting the 6-NDFL form (clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

This responsibility is provided both in case of failure to submit the Calculation and its submission in violation of the deadline. For example, form 6-NDFL for 2020 will be submitted only on 04/02/2019, although it should have been submitted no later than 04/01/2019. Accordingly, for 1 day of delay in submitting the Calculation, the fine will already be 1000 rubles. True, in this case you can try to achieve a mitigation of the punishment.

What fines has the tax office provided for unscrupulous payers? And do they exist at all, since the reporting is new?

Unfortunately, there is a penalty for late submission of 6-NDFL. What do the tax inspectorate fine for?

Tax authorities can prosecute and impose a fine for 6-NDFL in three cases:

• No reporting was provided at all.
• Form 6-NDFL was submitted late.
• The form was submitted with errors.

The fine amounts may also vary. According to the Tax Code of the Russian Federation (clause 1.2 of Article 126), if an organization or tax agent (individual entrepreneur) fails to submit 6-NDFL reports in a timely manner, the fine starts from a minimum amount of 1,000 rubles for each month of unsubmitted reports.

If an organization has not submitted 6-NDFL for the entire year, then the penalties will be:

• February - 1,000 rubles.
• March - 1,000 rubles.
• April - 1,000 rubles.
• May - 1,000 rubles.
• June - 1,000 rubles.
• July - 1,000 rubles.
• August - 1,000 rubles.
• September - 1,000 rubles.
• October - 1,000 rubles.
• November - 1,000 rubles.

That is, every month 1,000 rubles are imposed. If the reporting is overdue by 11 months and 1 day, then the total fine will be 12,000 rubles.

• KBC for payment of a fine under 6-NDFL - 182 1 16 03010 01 6000 140.

In addition to fines on the organization or tax agent, fines may be imposed on officials. Either the manager or the chief accountant of the organization can be fined. In this case, fines are provided in the amount of 300 rubles to 500 rubles (Administrative Code of the Russian Federation, Art. 15, Part 1).

• KBC for payment of a fine by an official - 182 1 16 03030 01 6000 140.

There is a category of tax agents who are not subject to administrative fines:

• Individual entrepreneurs.
• Lawyers.
• Notaries.

For 2020, the calculation must be submitted no later than 04/01/2020.

If Form 6-NDFL is not submitted on time, the tax agent may be fined. The fine is 1,000 rubles for each full or partial month from the date established for submitting the Calculation (clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

Fine and other types of penalties

And in order to take the deadlines for submitting 6-NDFL seriously, the law provides for various types of punishments for their violation. It can be:

• Fines for companies and individual entrepreneurs who did not submit a report or submitted it with a delay.
• Fines for the officials responsible for this.
• Account blocking.

For late payment

In this case, a delay in submitting 6-NDFL is considered late, even by one day. Here the gradation of payments is as follows:

• A delay of a month, starting from its first day, will cost 1000 rubles.
• Each subsequent month (also from the 1st day) of delay will cost another thousand.

Administrative punishment

The heads of penalized organizations responsible for the timely submission of reports will not go unpunished. They will face a fine, the size of which can range from 300 to 500 rubles.

Blocking account

There is such a punishment. The Federal Tax Service may, on its own initiative, block the account of the violator’s company if it has not submitted a 6-NDFL report within 10 working days after the expiration of the deadline established by the Tax Code.

Other types of sanctions

In addition to sanctions for violating the deadlines for submitting 6-NDFL, there are penalties for other types of errors:

• Providing false information can cost 500 rubles. True, in this case it is possible to send a corrected report (adjustment) to the Federal Tax Service on time, while changing the corresponding code on the title page. The period for this is 5 days.
• The same applies to simple errors when filling out the form.
• Submitting a report in paper form by companies with more than 25 employees is punishable by 200 rubles.

The video below will tell you about fines for 6-NDFL:

https://youtu.be/TwbGGi4yyps

Penalty for errors in 6-NDFL

If the tax agent submitted the Calculation on time, but the tax inspectorate found false information in it, this threatens with a fine of 500 rubles (clause 1 of Article 126.1 of the Tax Code of the Russian Federation).

In this case, it does not matter how many errors Form 6-NDFL contains: a fine is provided not for each discrepancy found, but for the very fact of submitting the Calculation with errors.

If the tax agent discovered errors before the tax inspectorate and submitted an updated Calculation, you will not have to pay a fine for false information (Clause 2 of Article 126.1 of the Tax Code of the Russian Federation).

We talked about how to submit an update for Calculation 6-NDFL in our separate material.

It is necessary to carefully fill out the reports, checking with real documents

Punishment is also provided in cases where an incorrect report with errors and inaccuracies is submitted. According to paragraph 1 of Art. 126.1 of the Tax Code of the Russian Federation, the fine for false information in 6 personal income taxes is 500 rubles.

It doesn't matter how many errors are found. Penalties are established not for each discrepancy, but for their very fact. If the taxable person himself identified inaccuracies and decided to clarify the calculation, he will not have to pay a fine.

It is important to fill out the report correctly, avoiding common mistakes

The inspection regularly submits reports containing similar inaccuracies. Experts identify the following common mistakes:

• Line 20 reflects the actual amount of payments to employees, not payments and benefits;
• Line 30 reflected non-taxable payments related to the category of property and social deductions (provision of child benefits);
• Line 70 reflects the amount of personal income tax withheld as of the reporting date (if the amount of salary for May is entered when it is actually issued in June, an explanation must be provided);
• Line 100 indicates the date of receipt of income in accordance with the code, and not the actual day of issuance of funds (a separate clarifying document is drawn up to explain the situation);
• Line 120 indicates the amount from the personal income tax payroll (accountants often confuse this day with the deadline under the Tax Code).

As a result of the desk audit, additional violations are revealed. The numerical indicators of deductions from line 030 cannot exceed the parameters from line 020. And the numerical indicators of deductions from line 070 cannot exceed the actual annual parameter of the transferred tax.

Note! If clarifying documents are provided, the inspector must check them for possible inaccuracies and errors. Therefore, the data in the report and the information provided must match. If an explanation is made, the responsible specialist from the accounting department must indicate for what reasons the changes were made.

Deadlines for submitting the report and the numbers reflected in it

The calculation of 6-NDFL must reflect income that is subject to taxation. They are shown in the second section and include:

• Salary received;

• remuneration under the terms of the contract;
• employee holiday pay;
• Temporary disability benefits;
• bonuses;
• Additional payments and allowances in accordance with the current remuneration system at the enterprise;
• Receiving one-time financial assistance;
• Dividend payment;
• Income received in kind

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Sample of filling out 6-NDFL: step-by-step instructions

Although the report has been in effect for four years, completion 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.

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 is an example of filling out 6-NDFL for the 2nd quarter of 2020 with step-by-step instructions.

Cover page of form 6-NDFL

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.

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

An adjustment involves changes to the information provided 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.

The period for providing 6-NDFL 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 providing information at the stage of reorganization (liquidation) are indicated in appendix. 1 Order.

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

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

• the first 2 digits are the region number;
• the second two digits are the inspection code itself (using the example of Federal Tax Service Inspectorate No. 9 of the Central District of 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 this report to the tax office at their place of residence or place of business.

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 - code 120;
• at the place of activity - code 320.

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

You must 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

1. For each bet separately:

• tax rate percentage;
• amount of accrued income (the form may 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 up to 50 thousand rubles per child, etc.);
• amounts of tax deductions;
• personal income tax amounts (including from income in the form of dividends).

2. Generalized information on all bets (displayed once in the section for the first bet):

• number of individuals who received income;
• amounts of tax withheld;
• amounts of tax not withheld;
• personal income tax amounts returned by the tax agent.

Personal income tax rates in 2020 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.

We will show you how to take into account personal income tax in report 6 personal income tax, using examples of filling out sections line by line.

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Block 2. Summary of Section 1

There is another serious type of punishment. The tax authority has the right to block all current accounts of an enterprise or tax agent if the delay exceeds 10 days (Tax Code Art. 76, clause 3.2). In this case, all money movements are blocked, neither you will be able to pay, nor your counterparties will be able to transfer funds to you.

It will be cheaper to submit all reports on time and not expose the company to unnecessary expenses.

Since 6-NDFL is a new reporting form, it happens that not everything is filled out correctly the first time. If you suddenly notice that a mistake was made after submitting the reports, how can you redo the document? And are fines imposed if an amendment was made to 6-NDFL?

The example considers the widely used personal income tax rate of 13%. In field 010 the interest rate is indicated. 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.

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 non-taxable with personal income tax and income transferred to employees that is less than the taxable limit, for example, financial assistance up to 4,000 rubles (on a general basis) or up to 50,000 rubles (for birth). The payment of dividends is reflected, among other things, in line 025.

In certain cases, financial assistance is completely exempt from personal income tax (see clause 8, clause 8.3 and clause 8.4

Article 217 of the Tax Code of the Russian Federation

), with some types of material assistance, personal income tax is withheld from part. In Letter No. BS-4-11/ [email protected] , 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.

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

Line 040 (“calculated tax amount”) is calculated by multiplying line 010 (“tax rate”) and the corresponding income tax base (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”).

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. In other cases, there is no data to fill in line 050, and zero is indicated.

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

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.

You can check the data on page 040 using payment orders for the payment of 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.

Line 070 (“withheld”) may not be the same as line 040 (“calculated”). This happens when some tax amounts were accrued earlier and withheld from employees later.

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

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 for payment of income to employees and the deadlines for transferring personal income tax, as well as the amounts that correspond to income and tax.

The dates of transfers to employees need to be arranged in chronological order.

Columns 100 reflect the day on which the employee received income, even if the transfer was on a payroll basis, for each quarter of the year. Information for one day must be summarized 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.

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. Therefore, it is permissible to indicate the last date in this line, for example, January 2020, although employees received their salaries for January only in February.

But vacation pay and sick pay are recognized as citizens’ income 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.

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

Personal income tax can be withheld 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 only on the day the income is transferred to the employee.

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.

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

Personal income tax on salary is transferred no later than the next day after income is paid to employees. But the tax on vacation pay and sick leave cannot be paid immediately - the main thing is to do 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 of Russia dated November 13, 2015 No. BS-4-11/19829);
• 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.

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

The date of the employee's income for the month must match the amount unless it includes completely non-taxable income. In such cases, explanations of the official position of the following departments can be provided:

• letter of the Federal Tax Service of Russia dated December 15, 2016 No. BS-4-11/ [email protected] ;
• letter of the Federal Tax Service of Russia dated 08/01/2016 No. BS-4-11/ [email protected] “In relation to calculations 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).

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, i.e. the amount of personal income tax on page 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.

Tax authorities can detect errors. 3 Letters from the Federal Tax Service:

• in 6-NDFL calculations both during desk and on-site inspections, as well as outside the framework of these inspections;
• in 2-NDFL certificates either during an on-site inspection, since desk audits of Tax Code certificates are not provided (this is neither a declaration nor a calculation, clauses 1, 10, Article 88 of the Tax Code of the Russian Federation), or outside the scope of the inspection. As the Federal Tax Service indicated, the Code does not set a deadline for the tax inspectorate to identify false information reflected in 2-NDFL certificates. That is, they can find an error at any time.

In any case, after discovering errors, inspectors must either send you a request for explanations or notify you of a call to the Federal Tax Service. Moreover, they must indicate what errors or contradictions were identified in the submitted 6-NDFL calculations and 2-NDFL certificates.

Starting this year, the Tax Code provides for a separate penalty for failure to submit 6-NDFL calculations. If you do not submit the 6-NDFL calculation within 10 working days from the deadline for its submission, the tax office has the right to block your bank accounts and electronic money transfers. 6 tbsp. 6.1, clause 3.2 art. 76 Tax Code of the Russian Federation.

Of course, those organizations and individual entrepreneurs that do not have to submit this calculation (for example, they do not conduct business and do not accrue or pay income to individuals, including wages), immediately became concerned about whether they were in danger of having their accounts blocked. How does the Federal Tax Service find out that they are not tax agents and are not required to submit calculations? 2 tbsp. 230 of the Tax Code of the Russian Federation?

How much will you have to pay?

The amount of the penalty depends on the type of violation and is established as follows*:

• Fines for late 6 personal income tax and unsubmitted reports are set at 1000 rubles per month of delay, even if it is not complete. If the delay exceeds 10 working days, the company's current account is blocked.
• For unreliable information, the employer is punished with a fine of 500 rubles for each such report.
• An administrative sanction of 300-500 rubles may be applied to an official.

On a note. Different types of fines have their own BCC. For administrative penalties, KBK 182 1 16 03030 01 6000 140 is used. In other cases, KBK 182 1 1600140 is used. In the case of an erroneous and timely transfer, the fine cannot be considered unpaid, but the inspector must be informed about this.

Thus, for failure to submit reports, not only fines are established for late 6 personal income tax, but also an administrative penalty for the employer. A more serious problem is the possible blocking of the company’s account, which may affect the suspension of payments to other organizations.

*Fine rates are current as of June 2020.

Which BCC should be indicated on the fine payment slip?

Payment of the listed fines should be made by indicating different BCCs in the payment document:

• 182 1 1600 140 - for fines accrued under Art. 119.1, 126, 126.1 Tax Code of the Russian Federation;
• 182 1 1600 140 - for administrative fines assessed in accordance with the Code of Administrative Offenses of the Russian Federation.

In the event of an error in the KBK, the fine cannot be considered unpaid, but you will need to contact the tax authority with an application to clarify the payment (letter of the Ministry of Finance of Russia dated January 19, 2017 No. 03-02-07/1/2145).