Main types of violations when filling out form 6-NDFL

Target

The report reflects the state of affairs of the company regarding the issue of accrual, withholding and payment of personal income tax. Personal income tax is imposed on monetary benefits received by citizens in the organization. The accounting department of the enterprise pays consolidated tax deductions from the income received by employees at the enterprise. In essence, the Report monitors the employer on a quarterly basis and protects the interests of working citizens. The report is used by the tax office as a tool to identify those taxpayers who delay or do not pay wages to those who work for them. With the introduction of the Report, the tax authorities received transparency in the actions of the employer in relation to the payment of income to individuals with whom it interacts and makes payments.

Is an error in personal income tax calculation always a fine?

Previously, accountants, having discovered an error due to which personal income tax was not withheld from the employee and, accordingly, was not transferred to the budget, were not particularly worried. After all, they knew that if they corrected the mistake before the tax authorities found it, then they would only have to pay a penalty to the budget. Now there is a possibility that inspectors, having discovered such a corrected error during an on-site inspection, will also be able to fine the organization. And the reason for this is the amendments made to Art. 123 of the Tax Code of the Russian Federation and entered into force in September 2010. Let's see if this is really so.

Structure

The 6-NDFL report consists of a title page and two sections. The title page contains information about the taxpayer (codes, INN, KPP, name, etc.), the code of the tax office branch to which the enterprise belongs, and information about the report (number of pages, for example). Section one (lines “010-090”) contains cumulative information from the beginning of the year to the current moment on the amounts accrued to employees and individuals with whom the enterprise interacted, in the form of income. And information about what taxes are calculated and withheld. Section two reflects information on the dates when individuals received income for the past quarter. In addition, the section provides information on the withholding of tax contributions from specified individuals for the past quarter (date and amount of withholding from the individual, date of transfer to the Federal Tax Service).

Section 2

Section 2 of form 6-NDFL is intended to indicate:

• dates when individuals received income;
• dates when the tax was withheld;
• deadlines for transferring personal income tax;
• generalized indicators of income and personal income tax.

At the same time, transactions are reflected only for the last three months of the reporting period - the Federal Tax Service has repeatedly informed tax agents about this (letters dated July 21, 2017 No. BS-4-11/ [email protected] , dated January 16, 2017 No. BS-4-11/499, dated May 22, 2017 No. BS-4-11/9569).

However, some individuals, when filling out 6-NDFL, reflect the data in section 2 on an accrual basis from the beginning of the year. And this is considered a gross violation of filling out the calculation.

The block of lines 100-140 of section 2 is filled out separately for each period for transferring personal income tax. This also applies to cases where different types of income have the same tax payment date.

Let's say that on the last day of the month an employee was paid wages for the second part of this month and vacation pay for the upcoming vacation next month. From the point of view of the law (Article 223 of the Tax Code of the Russian Federation), the date of actual receipt of income (wages and vacation pay) is the day of their receipt. But the deadlines for transferring personal income tax on these incomes are different. Tax on vacation pay is transferred on the same day, and tax on wages can be transferred on the next day. These incomes must be included in section 2 of form 6-NDFL in separate blocks.

In addition, quite often tax agents do not separate inter-account payments - wages, sick leave, vacation pay - into a separate group. This is also a gross violation (letter of the Federal Tax Service No. GD-4-11/ [email protected] ).

When filling out the block in question for different types of income, most often tax agents incorrectly indicate the dates of actual receipt of income in line 100 , the dates of personal income tax withholding in line 110 , as well as the deadline for tax remittance in line 120 . We will further look at how to fill out this block correctly using specific examples.

Fines

If the enterprise submits to the inspection a Report with incorrect indicators or indicates inaccurate information in sections of the Report, which:

• contributed to the payment of less than the full amount of tax deductions;
• violated the rights of citizens;

it is subject to penalties in the form of a monetary fine. The amount of the fine for errors made by the taxpayer does not depend on the number of inaccuracies discovered by the inspector, since the fine is assessed for the fact that documentation with deficiencies was submitted. A fine will also result from failure to submit the Report or submitting it to the tax office later than the deadline established by law.

Penalties

If an error is made that distorts reporting documentation, contains incorrect tax amounts, or violates the rights of an employee, punitive measures are applied to the organization.
According to current legislation, punishment is applied in the form of a fine. Today, the penalty amount is 500 rubles for each unreliable document. Please note that the number of errors made when filling out reporting documentation is not grounds for increasing the amount of the fine. However, some mistakes are not grounds for applying punitive sanctions at all. This may include violations that do not affect the amount of tax.

Read also: Explanatory note to the balance sheet

Do not forget that the Federal Tax Service has the right to fine tax agents for late filing of 6-NDFL. This provides for a fixed fine of 1,000 rubles for full and partial months. Let us give an example of the use of punitive measures.

Let’s say he submits reports for the first half of the year. Documents must be received by the tax authority no later than August 1. However, the accountant submits the report on September 12. Here the fact of violation is obvious, and the deadline for filing 6-NDFL is overdue by 1 month and 10 days. Therefore, the company will be fined 2,000 rubles: for a full and partial month.

In addition, the tax office has the right to block the organization’s accounts and fine the manager in the amount of 300-500 rubles for failure to comply with tax reporting deadlines.

How to avoid a fine

There is only one way to avoid penalties: to detect mistakes made before the tax inspector. If the accounting department submits a clarifying report before the Federal Tax Service employees identify inaccuracies, no punishment will be applied.

Errors without penalties

The Federal Tax Service of the Russian Federation explains that some Reports submitted with errors will not be the basis for the accrual of fines. For example, letters from the Federal Tax Service were published in which it was stated that the Federal Tax Service applies punishment in a mitigating form to those taxpayers who made minor errors that did not cause damage to the rights of the individuals about whom information was submitted. Errors that did not cause underpayments to the budget for personal income tax were also not considered serious violations. That is, minor arithmetic inaccuracies and minor spelling errors will not be a reason for applying penalties to the organization. But experienced entrepreneurs prefer to more carefully check the lines filled in the Report before submitting the Report to the tax office in order to protect themselves from penalties. If, even after submitting the Report, an error is still discovered, the enterprise should immediately provide the inspection with a clarification, having managed to get ahead of the inspectors, then both penalties and additional inspections by state regulatory authorities can be avoided. We will consider below what errors in 6-NDFL will be fined.

Errors in 6-NDFL for which you will not be fined

1 tbsp. 126.1 of the Tax Code of the Russian Federation).

In letter dated 08/09/2016 No. GD-4-11/14515, the Federal Tax Service of Russia explained what should be understood by false information for the purpose of imposing a fine.

The Federal Tax Service of Russia noted that the Tax Code does not define the concept of “unreliable information.” Therefore, in relation to forms 2-NDFL and 6-NDFL, these may be any errors made by the tax agent when filling out the relevant details (for example, personal data of the taxpayer, income and deduction codes, amounts, etc.). So, in particular, a fine can be imposed for unreliable information in the form of arithmetic errors, distortion of total indicators and other errors that lead to adverse consequences for the budget in the form of non-calculation (partial calculation) of personal income tax, non-transfer of personal income tax, as well as violation of the rights of individuals (for example , rights to tax deductions).

In addition, the specified liability applies if an error is made in the indicators identifying individual taxpayers (TIN of an individual, last name, first name, patronymic, date of birth, passport data), which may also lead to the impossibility of fully exercising the rights of individuals, as well as rights and obligations of tax authorities (regarding tax administration).

In the same letter, the tax department indicated that if unreliable information in forms 2-NDFL and 6-NDFL did not lead to non-calculation (partial calculation) of tax, adverse consequences for the budget, as well as a violation of the rights of individuals, then the tax authority, when considering the case, on the collection of sanctions for a tax offense, it is necessary to take into account clause 1 of Art. 112 of the Tax Code of the Russian Federation, which establishes circumstances mitigating liability for committing a tax offense.

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2-NDFL and 6-NDFL

Until 2020, the only report on listed tax collections from individuals from an organization was a 2-NDFL certificate. The deadline for submitting it to the inspection is until the end of March of the year following the reporting year. Now Report 6-NDFL has joined 2-NDFL, and it is submitted to the inspection quarterly. Tax authorities have developed control relationships between these forms. It is important that information on employees from 2-NDFL is correlated with the general indicators for all individuals from the first section with the final annual data of the 6-NDFL Report. It is possible that 2-NDFL and the 6-NDFL Report will not agree on the control ratios due to the last salary of the year; it may be accrued in December of the current year, and cards are issued or transferred to employees in January of the next year. Thus, personal income tax will be accrued in December and withheld in January. The 6-NDFL Report does not include the amount of tax withholdings for December; withholdings will appear in this report in January, and the information is indicated only in the “accrued” line. In the 2-NDFL certificate, accrued tax withholdings are reflected in the current period, regardless of what month they will be withheld. That is, the personal income tax accrued on the December salary is included in the 2-personal income tax certificate. Such a discrepancy is not considered an error. Read more about how to fill out 2-NDFL if wages are accrued but not paid. For all other inconsistencies in control ratios, the head of the enterprise will have to submit clarification, for example:

• the value on line “080” of the Report does not coincide with the data on non-withheld tax deductions from all employees (the consolidated amount of non-withheld tax deductions for all 2-NDFL certificates in the company);
• the indicator on line “040” of the Report does not correspond to the amount of calculated personal income tax at the specified rates based on the sum of the values ​​of all 2-personal income taxes at the corresponding rates;
• the indicator on line “020” does not correspond to the sum of the “Total Amount of Income” values ​​of all 2-NDFL certificates;
• the value on line “025” does not correspond to the amount of all dividends indicated in the 2-NDFL certificates;
• the value on line “060” of the Report does not correspond to the total number of 2-NDFL certificates issued to employees who received income in the specified period.

For some business managers who submit 6-NDFL, penalties (for errors due to inconsistencies) seem insignificant. Carefully check the updated Report for compliance with 2-NDFL and 6-NDFL (clarified). Repeated penalties for such discrepancies are only the beginning of the taxpayer’s troubles; it will be followed by additional clarifications and even audits.

Why do you need form 6-NDFL?

Income tax is withheld not only from wages, but also from other income received from the employer.

These include:

• income received under civil contracts (transactions with property, performance of work, provision of services);
• income from shares (dividends);
• interest-free loans;
• gifts received during the year, the total value of which is more than 4,000 rubles.

You need to fill out this form even if the individual received income from you only once in a year.

Filling out 6-NDFL involves combining information for all individuals who received income. For each person separately, another report is submitted - 2-NDFL.

Deadlines for submitting this declaration:

• for the 1st quarter - until April 30;
• six months before July 31;
• 9 months before October 31;
• for the year - before April 1 of the year following the reporting year.

If an individual received income from you for the first time in the 3rd quarter, then information about him must be filled out in the annual report.

Example: Alena is an individual entrepreneur, she has no employees, she works alone. In May, she entered into a civil agreement with a programmer who created a website for Alena’s company and received a reward of 10,000 rubles. Alena will have to pay income tax to the state and submit a 6-NDFL report for six months, 9 months and a year.

The letter of the Federal Tax Service dated March 23, 2016 No. BS-4-11/4901 states that this form does not need to be filled out if no payments were made to individuals during the reporting year. A tax agent is considered a taxpayer who pays income to individuals, which obliges him to report in Form 6-NDFL.

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You also need to pay attention to the general requirements for filling out this declaration. If you submit a report on paper, then each sheet must be printed separately; double-sided printing is prohibited. You need to fill in the fields starting from the leftmost cell, from left to right. Fill ink can be black, blue or purple. It is necessary to put dashes in unfilled cells, and in those cells in which there should be an amount, but there is none, it is necessary to put zeros.

Those business entities whose staff does not exceed 25 people have the right to submit a report on paper. In this case, you will have to fill it out, print it in two copies and hand it over personally to the tax inspector. The second copy of the form is printed so that the inspector can mark it as accepted.

If the number of employees is 26 or more, then the enterprise or individual entrepreneur is obliged to use electronic document management. After filling out the computer form, you will need to sign it using an electronic signature. To use this method, you need appropriate software or a special operator.

Common errors

When preparing the title page, accountants often make mistakes in this document on Form 6 of Personal Income Tax when filling out information about codes, tax identification numbers and checkpoints. Even in the information that an accountant works with every day, a typo can creep in, which the tax office considers as errors for which they will be fined. 6-NDFL is a very important form of reporting; any mistake for the inspector will become unreliable information about the organization. After all, the inspector will not even be able to identify such a report; the codes are very important information! Due to the same inattention, other errors arise in 6-NDFL, for example, the location of, for example, a branch of the organization is incorrectly indicated, because in the bustle and filling out several reports (for each separate division, the accountant of the main office fills out a separate Report), the accountant did not change this address in the corresponding line. Often, when generating a Report, an error is hidden when specifying the reporting period code. Errors include submitting a Report prepared in an organization with more than 25 people on paper. For enterprises with such staff, there is an obligation to submit the Report in electronic form through an electronic document management operator. The indicated errors will serve as a refusal to accept the Report, and the inspection will assign the organization the status of not submitting the Report. How to correct errors in 6-NDFL? In this case, the company will have to correct the errors and submit the Report again as a primary report with the correction code “000”. Individual fines are imposed on the legal entity and the head of the organization personally. Errors made in the calculations that were not noticed by the inspector when receiving documents, but discovered when processing the provided data later, the organization will have to correct and submit an updated Report to the tax office. The correction code for clarifying Reports will coincide with the number of the attempt to submit the Report to the inspection: “001”, “002”, etc.

The most common mistakes

It should be noted right away that due to the large number of violations, the tax service published a letter listing common errors. Tax officials believe that this information will help business accountants reduce the number of inaccuracies when filling out documents and avoid penalties.

Let's look at the most common situations.

Control ratios

Violation of control ratio parameters is one of the most common accounting errors. The following inaccuracies are allowed here:

1. Line 020 of the first section: the amount of accrued profit is less than the total income indicated in form 2-NDFL;
2. Line 040 of the first section: the specified tax amount is less than what was indicated in form 2-NDFL.

It’s easy to avoid such mistakes if you use electronic services when filling out reporting documentation, for example, Kontur.Extern. Here, control ratios are indicated automatically, which eliminates the influence of the human factor. If the tax agent enters incorrect information, the system displays an error message.

Failure to comply with the explanations of the tax service

Accountants often confuse the procedure for entering tax payment information.
These errors are typical for situations when salaries for January are paid in February, and so on. Most enterprises operate according to this scheme, however, some accountants stubbornly include in the document the amount of tax that should be withheld only in the next reporting period. At the same time, the explanatory letter from the Federal Tax Service clearly states that if wages related to one quarter are paid in the next, a zero value is entered in line 070. Most often, such inaccuracies occur when an employee’s June salary is reflected in the reporting for the first half of the year. In such a situation, information should be displayed in the reporting documentation submitted at the end of 9 months.

To be fair, it should be clarified that such an error is not critical, and therefore does not entail penalties. Moreover, you don’t even need to submit a clarifying report here. The fact is that in case of such a violation, personal income tax does not change. However, when submitting 9-month reports, you need to take into account that information for June does not need to be included here, otherwise the tax amount will be doubled, and this will entail arrears.

Read also: Appealing the decision of the tax authority

Financial assistance is not shown in full

Financial assistance includes gifts and other payments due to employees.
For these types of monetary rewards, certain limits are established, within which financial assistance is excluded from the tax base. It follows that financial assistance in full is indicated only in those situations where a separate income or deduction code is provided for payment. If we talk about reporting, then when a code is assigned, financial assistance is indicated in line 020 in the amount of the actual amount. In situations where a code is not assigned, the payment is indicated in the reporting documentation solely within the taxable base. Let us note that the law does not provide for punitive sanctions for such a violation: even if the amount of financial assistance exceeds the stipulated limit, this does not affect the general procedure for calculating tax.

At the same time, you should always remember that financial assistance is displayed in forms 6-NDFL and 2-NDFL, so you need to ensure that there are no discrepancies between the information specified in the documents.

The second section is broken down by tax rates

A fairly common mistake caused by inattention to the recommendations of the Federal Tax Service on the preparation of reporting documentation.
According to the explanations of the tax service, it is not worth breaking down the income of the second section depending on the applied tax tariff. Information is entered into the report in chronological order, and the tax rate at which the tax is applied does not play a significant role. As in previous cases, such a discrepancy is not a significant violation, therefore penalties are not applied here. In fact, if an accountant breaks down both sections of the reporting document by rates, the information is not distorted. Therefore, we are talking about a violation of the rules for drawing up accountable documentation.

An employee submits an order for a tax deduction in the middle of the year

In such situations, the income tax of an individual is subject to recalculation from the beginning of the calendar year.
Despite this feature, it is not necessary to submit a recalculation with clarification according to the completed Form 6-NDFL, although this is not considered an error. The next time you fill out the document, you need to carefully fill out lines 030 and 090. The first column indicates the amount of the deduction, the second - the amount of the refunded tax. Let's look at what this situation would look like using a specific example.

Let's assume that an employee has the right to a property deduction in the amount of 1.5 million rubles. The notification was submitted to the accounting department in the month of June. Until the notification was submitted, the employee received a salary of 200,000 rubles. Tax was withheld from this amount in the amount of 13% or 26,000 rubles. After receiving the notification, the accountant recalculated and returned the amounts previously withheld. In addition, no tax was withheld from the next salary of 40,000 rubles.

In form 6-NDFL, the above manipulations look like this:

1. Line 020 indicates the amount of 240,000 rubles;
2. Line 070 indicates the amount of tax refunded in the amount of 26,000 rubles.

Adding vacation pay

Let's assume that the accounting department made a mistake when calculating vacation pay for an employee of the company, paying less than the amount due.
Later, the error was discovered, and in the second quarter a recalculation was carried out and the employee received the missing amount. Let's consider how 6-NDFL will be filled out in such a situation. Read also:​Budget classification codes for 2020

So, let’s say that a certain Semyonov received vacation payments in the amount of 25,000 rubles at the end of March, and a tax of 3,250 rubles was withheld from this amount. In April, it turned out that the money was not paid to Semenov in full, and the accounting department made an additional payment of 2,000 rubles, which implies a tax deduction of 260 rubles. In the reporting documentation, such a financial transaction is displayed as follows. The first section indicates the entire amount of vacation pay, taking into account the additional payment made. In the second section, the surcharge is displayed in a separate block with lines 100-140 filled in. O in such a situation does not give up.

Common errors

The following types of violations can be distinguished:

1. Incorrect completion of calculations, for example, the first section does not display a cumulative total;
2. When changing the legal address, reporting is submitted to the tax authority at the previous location of the organization;
3. The report is submitted in violation of the established deadlines;
4. The OKTMO and KPP fields are filled in incorrectly.

In addition, some large companies submit 6-NDFL in paper form, although if the number of employees exceeds 25 people, only digital format is accepted.

Incorrect completion of the first section

Information on all income items is displayed here, including accrued and withheld taxes. The section is filled in with a cumulative total starting from the beginning of the year. Typical inaccuracies made when filling out look like this:

1. Line 020 - income that is not subject to taxation is included;
2. Line 070 - displays the tax that is yet to be withheld in the next reporting period;
3. Line 080 - includes tax that is not yet subject to transfer;
4. Line 090 - displays the difference between accrued and withheld taxes.

Incorrect completion of the second section

The specifics of financial transactions are displayed here.
In particular, the dates of receipt of payments by employees and withholding of due taxes are indicated. It should be noted that this section contains information for 3 months. For example, if reporting is submitted for 2020, then the second section covers the period October-December. The most common mistake when preparing the 2nd section is entering data on an accrual basis. In addition, the dates of receipt of income, calculation and withholding of taxes are often confused.

Errors in the first section

A common mistake when entering data and calculating indicators in the first section is that the indicators are indicated in the lines without an accrual total. Let's give examples of what other mistakes in 6-NDFL, for which you will be fined, can be made in the first section:

• line “020”: income not subject to personal income tax is included;
• line “070”: the indicator includes a tax deduction, the deduction of which will be made only in the next quarter (personal income tax on wages accrued in the last month of the quarter, and actually issued in the first month of the next quarter);
• line “080”: the indicator takes into account the amount of tax withholdings for which the time of payment has not arrived.

If an employee has been accrued money earned within the quarter, but the period has expired and it has not yet been paid due to the taxpayer’s financial problems, then information about them is entered only in the first section (in line “020” - accrued payment; in line “040” - accrued income tax; in lines “070” and “080” for the rolling payment we set 0 until the moment of actual disbursement of funds). In this case, no accounting is carried out in the second section. Line “070” often contains errors due to the fact that the accountant indicates in it the amount of tax deduction, which is subject to withholding only in the next period (this is especially common for issues related to wages paid in the first month of the next quarter). If such an error occurs, it is important to make and reflect the actual payment in the subsequent report; the Federal Tax Service does not require an updated Report to be provided for this error.

Salary examples

First, let us recall the basic rules related to the payment of wages and withholding personal income tax:

• the date of receipt of income in the form of wages is the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation);
• if the employee was fired before the end of the month, then the date of actual receipt of income in the form of wages is recognized as his last working day;
• Personal income tax on wages is withheld by the tax agent upon actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation);
• transfer of personal income tax to the budget must be made no later than the next day (clause 6 of Article 226 of the Tax Code of the Russian Federation).

So, let’s look at the correct reflection of wages in 6-NDFL using specific figures.

Let the employee’s salary be 100,000 rubles. On November 30, he received wages for November in the amount of 87,000 rubles (minus personal income tax of 13,000 rubles).

Blocks of lines 100-140 of section 2 are filled in as follows:

• line 100 - November 30, 2017 (date of actual receipt of income);
• line 110 - November 30, 2017 (date of personal income tax withholding);
• line 120 - 12/01/2017 (deadline for transferring personal income tax to the budget);
• line 130 - 100,000 (salary amount);
• line 140 - 13,000 (amount of calculated and withheld tax).

We recommend paying attention to the following features :

1. If the last day of the period for transferring personal income tax falls on a weekend, then the end of the period is postponed to the next working day.
2. If the last day of the month, that is, the date of actual receipt of wages, falls on a weekend, then the transfer to the next day is not carried out. Thus, the date of actual receipt of salary is considered the last day of the month even if it falls on a weekend.
3. Accrual of income and withholding of personal income tax are included in the calculation for the period in which the date of actual receipt of income falls.
4. The amount of personal income tax is included in the calculation for the reporting period if the period of its withholding and transfers relate to this period.
5. On line 120, you should indicate not the date of the actual transfer of the tax, but precisely the last day of this period.

Another example that will illustrate filling out calculations for wages paid at the junction of quarters.

Let's say the salary for September was paid on October 2. How to reflect this in section 2 of the 6-NDFL calculation?

The calculation for 9 months of the reporting year indicates:

• in line 100 - 09/30/2017;
• in line 130 - the salary amount.
• The calculation for the year indicates:
• in line 110 – 10/02/2017;
• in line 120 – 10/03/2017;
• in line 140 - the amount of tax.

Errors in the second section

The second section is filled out with data only for the last quarter. Sometimes organizations submit reports indicating the data of the second section on an accrual basis, similar to the first section, which is recognized as gross errors in 6-NDFL. To check the correctness of filling out the second section, it is recommended to reduce the amount of tax withholdings on line “140” by the figure on line “090”; the calculated amount in section two should be paid into the treasury in the time interval between lines “110” and “120”. If the amount is taken into account in the period specified in the lines (from the date of tax deduction to the date of its transfer), then the inspection will count this result. If the result is that the amount “falls” ahead of schedule, then this result will be the cause of debt. The tax office will make a demand. Upon termination of employment relations with employees and dismissal, the employee is given wages for the past month and actually worked days in the current month, as well as compensation for unused vacation days. It is considered an error if the accountant does not reflect earnings for the previous month separately from the amount of compensation with wages in the current period.

6-NDFL: answers to frequently asked questions

Starting from 2020, tax agents must submit a new calculation to the tax authorities on a quarterly basis in Form 6-NDFL. The procedure for its preparation and presentation can be found in the 1C:ITS Information System (the reference book “Reporting on personal income tax” in the “Reporting” section). A new form of calculation has been implemented in 1C:Enterprise solutions. We wrote about the correspondence of report lines with the personal income tax register in No. 4, page 17 “BUKH.1S” and on the website. In this article, 1C experts answer frequently asked questions from users related to the formation of 6-NDFL in the 1C: Salaries and Personnel Management 8 program, edition 3.

This year, tax agents, no later than May 4, for the first time submitted to the Federal Tax Service a quarterly calculation of personal income tax amounts calculated and withheld by the tax agent in accordance with Form 6-NDFL, formats and in the manner approved. by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected]

The Federal Tax Service of Russia informs on its official website that 6-NDFL is a document that contains “information summarized by the tax agent in general for all individuals who received income from the tax agent (a separate division of the tax agent), about the amounts of income accrued and paid to them, provided tax deductions, calculated and withheld amounts of tax, as well as other data serving as the basis for calculating tax.”

Next time, the 6-NDFL report must be submitted for the first half of 2020 no later than August 1.

How to create a corrective form for calculating 6-NDFL, and in what cases should it be submitted?

In order to avoid fines for the unreliability of the information provided, it is better to correct any detected inconsistencies, despite the fact that Section 1 of form 6-NDFL is filled out on an accrual basis and is updated automatically when generating the report for the next quarter.

If the Federal Tax Service discovers that the 6-NDFL calculation contains false information, the tax agent will be held liable in the form of a fine of 500 rubles for each document with errors (Article 126.1 of the Tax Code of the Russian Federation).

A corrective report is a new instance of the report. In “1C: Salaries and Personnel Management 8” edition 3, it can be generated if there is an initial report. On the Title Page 6-NDFL, there is a field in which the adjustment number is indicated.

To generate a corrective report 6-NDFL in the program, in the menu Reporting, certificates - 1C-Reporting - by clicking the Create button, you need to select the report 6-NDFL.

In the new copy of the report on the Title Page, in the Correction Number field, you should enter the serial number of the submitted correction form (Fig. 1). Let us remind you that the original form has an Adjustment Number of “000”.

Rice. 1. Title page of the corrective form 6-NDFL

The created report form must be filled out by clicking on the button of the same name. Next, the 6-NDFL report can be checked, saved and sent to the Federal Tax Service directly from the program using the 1C-Reporting service.

What control ratios do tax inspectors use to identify violations of personal income tax payments?

Control ratios (CRs), with the help of which you can check the reliability and accuracy of the prepared 6-NDFL report, were developed by the Federal Tax Service of Russia and brought to the attention of the letter dated December 28, 2015 No. BS-4-11/ [email protected] Then the tax department adjusted the CS ( letters of the Federal Tax Service of Russia dated January 20, 2016 No. BS-4-11/ [email protected] , dated March 10, 2016 No. BS-4-11/3852). The ability to check 6-NDFL for compliance with the KS is supported in 1C:Enterprise.

The letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/3852 contains intra-document and inter-document control relationships.

In 1C solutions, internal document rules are checked at the stage of generating the 6-NDFL report; the program does not allow them to be violated.

Internal document checks include checks:

• overestimation of the amount of tax deductions (if the amount of deductions on line 030 is greater than the amount of income on line 020);
• correctness of tax calculation (personal income tax calculated in line 040 must be equal to the tax base (income from line 020 - deductions from line 030), multiplied by the tax rate from line 010. In this case, paragraph 6 of Article 52 of the Tax Code of the Russian Federation is taken into account according to the formula: line 060 x 1 RUR x number of lines 100);
• overstatement of the amount of fixed advance payments (the amount of advance payments on line 050 is greater than the amount of income on line 040).

The inter-document CC checks the compliance of the 6-NDFL report with the tax agent budget settlement card (CRSB NA), the 2-NDFL report and the income tax declaration, approved. by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/ [email protected] (DNP) of organizations for the year. It is not possible to check them directly when generating 6-NDFL due to the lack of information about the actual timing of income and tax transfers.

Automatic execution of inter-document CS can be achieved if all these transfers are performed in a timely manner and information about the dates of transfers is correctly reflected in the program. The following checks are included in the inter-document KS:

• incomplete transfer of tax to the budget (if the difference between the amount of tax withheld at all rates indicated in line 070 and the amount of tax returned by the tax agent from line 090 is greater than the personal income tax paid since the beginning of the tax period according to the CRSB NA data);
• violation of the deadline for transferring the withheld personal income tax amount (if the date of payment according to the CRSB for the personal income tax amount on line 140 is later than the deadline for transferring the tax on line 120);
• under/overstatement of the amount of accrued income (if the amount of accrued income reflected in line 020 at the corresponding tax rate from line 010 is less/more than the sum of lines “Total amount of income” at the same tax rate of 2-NDFL certificates with sign 1 and lines 020 for this tax rate of Appendix No. 2 to the income tax return submitted for all taxpayers by the tax agent);
• under/overstatement of the amount of accrued income in the form of dividends (if the amount on line 025 is less/more than the amount of income in the form of dividends (according to income code 1010) of 2-NDFL certificates with sign 1 and income in the form of dividends of Appendix No. 2 to the DNP, presented for all taxpayers as a tax agent);
• under/overstatement of the amount of calculated tax (if the amount of calculated tax on line 040 at the corresponding tax rate is less/more than the sum of the lines “Amount of tax calculated” at this tax rate of certificates 2-NDFL with attribute 1 and lines 030 at the corresponding tax rate of Appendix No. 2 to DNP submitted for all taxpayers by the tax agent;
• under/overstatement of the amount of tax not withheld by the tax agent (if the amount of tax not withheld at all rates in line 080 is less/more than the sum of lines “Amount of tax not withheld by the tax agent” of certificates 2-NDFL with sign 1, and lines 034 of Appendix No. 2 to the DNP submitted for all taxpayers by this tax agent);
• under/overstatement of the number of individuals who received income, or unreliability of 2-NDFL (if line 060 is less/more than the total number of 2-NDFL certificates with attribute 1 and Appendices No. 2 to the DNI submitted for all taxpayers by this tax agent).

How to fill out the 6-NDFL calculation if the salary is paid before the end of the month?

The letter of the Federal Tax Service of Russia dated March 24, 2016 No. BS-4-11 / [email protected] indicates that in this case, as in others:

• the date of actual receipt of income in accordance with paragraph 2 of Article 223 of the Tax Code of the Russian Federation is the last day of the month for which wages are accrued;
• the deadline for transferring the tax is the day of payment or transfer of wages (clause 4 of article 226 of the Tax Code of the Russian Federation);
• The deadline for transferring wage tax is no later than the day following the day of payment (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Filling out 6-NDFL in accordance with these explanations is supported in the accounting programs “1C: Enterprise 8”.

Example 1

Please note that in 1C programs, the lines of the 6-NDFL report will be filled in exactly this way. To ensure that tax inspectors do not have questions during a desk audit of the report, it is necessary that the same dates and amounts are reflected in the KRSB NA. That is, personal income tax in the amount of 58,500 rubles. must be listed on March 28 or 29, 2020.

After additional salary accrual to the employee, it became necessary to recalculate vacation pay. But the indicated amounts were accrued and paid, and personal income tax has already been transferred. How to correctly reflect the recalculation of vacation pay in the program so that no distortions arise in the 6-NDFL form?

The peculiarity of calculating 6-personal income tax is that it is necessary to record specific dates for the payment of income and the transfer of personal income tax. This imposes restrictions on working with documents in 1C: Salaries and Personnel Management 8. Before 6-NDFL, it was possible in the program to recalculate vacation in the same document until the period (month) was “closed”. With the advent of the 6-NDFL calculation, each recalculation of charges and taxes must be registered in a separate document.

Example 2

In order to ensure the payment of vacation pay in accordance with the law, vacation pay is calculated as of March 25, 2016 (Fig. 2).

Rice. 2. Document “Vacation”

Vacation pay is paid to the employee on March 25, 2016 in the amount of RUB 14,334.46. minus personal income tax of 1,863 rubles, which should be transferred by the end of March.

In Section 2 of Form 6-NDFL for the first quarter, this operation was reflected as follows:

Salary calculation was made on 03/31/2016, payment took place on 04/05/2016. After posting the payroll for March 2020, the Correct button became available in the March Vacation document (Fig. 3).

Rice. 3. “Correct” button in the “Vacation” document that requires recalculation

In order to recalculate the average earnings, additionally accrue vacation pay and additionally transfer personal income tax, you need to create a new Vacation document using the Correct button.

You cannot recalculate average earnings in the source document: the payment date is already fixed in it and corresponds to previously accrued income and tax. In the newly created document, on the Recalculation of the previous period tab, the previously accrued amount of -14,334.46 rubles is reversed, and on the Accrued (in detail) tab, the amount of vacation pay is calculated based on the new average earnings of 17,201.38 rubles. On the Main vacation tab, personal income tax is calculated taking into account the previously withheld tax in the amount of 323 rubles. and the date of payment of this additional accrual is indicated - 04/05/2016.

Since the payment of additional accrued vacation pay was made on 04/05/2016, this will be reflected in the 6-NDFL report for the first half of 2016:

Line 120 should contain the date 04/30/2016, but this is a day off, and the deadline for transferring personal income tax is postponed to the next working day, 05/04/2016.

Line 130 indicates the additional accrued amount of vacation pay (17,201.38 rubles - 14,334.46 rubles = 2,866.92 rubles), and line 140 indicates the amount of additional personal income tax (373 rubles).

Request from the Federal Tax Service

If an accountant has received a tax report, and suddenly a request arrives indicating error code 0000000001 in 6-NDFL, what is this? The point is that the report provided to the tax authorities requires clarification; according to the tax authority, there may have been a discrepancy in the control ratios. If you are sure that there cannot be any errors in the Report itself, then you need to check whether there are any discrepancies in the reports provided to the Funds and the Federal Tax Service regarding the information specified in them regarding insured individuals. If, based on the results of your check, there are no errors, report this to the Federal Tax Service, indicating that you have not found any discrepancies with the data provided to the Federal Tax Service.

Procedure for filling out 6-NDFL

Although this form has been used since 2020, filling out 6-NDFL in 2019 still seems not entirely clear and raises many questions among employers and accountants. It is also necessary to take into account all changes and amendments made by the Federal Tax Service.

The document consists of two pages and the following sections:

1. Title page.
2. Section 1. Filled out with general information that must be entered on an accrual basis.
3. Section 2. Filled out with data that contains information for a specific period, without taking into account previous ones.

The main document that you should rely on when preparing a declaration is the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] To explain in more detail how to prepare a declaration, let’s look at an example of filling out 6-NDFL with detailed instructions.

Title page and its filling

Step 1. TIN and checkpoint

You need to fill in the appropriate fields with information about your tax identification number and checkpoint. Only organizations fill out the checkpoint; individual entrepreneurs do not do this.

Step 2. Correction number

Indicates the number of changes (adjustments) in the reports submitted to the Federal Tax Service. If the form is submitted for the first time, then in this line we put 000. If a revised version is submitted, then we put the number in order 001, 002, 003, etc. in accordance with the number of adjustments.

Step 3. Submission period

In this line we indicate the code of the quarter for which we are reporting:

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

When reorganizing (liquidating) an enterprise, you must indicate codes 51, 52, 53 and 90, respectively. They are given in Appendix 1 to the Filling Out Procedure, approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] (as amended on January 17, 2018).

Step 4. Tax period

The year to which the reporting period relates is indicated. For example, if we are reporting for the 1st quarter, half-year, 9 months and year of 2019, then we put the corresponding numbers in this field - 2020.

Step 5. Tax code

This line indicates the four-digit code of the tax service where the 6-NDFL will be submitted, in it:

• the first 2 digits indicate the region number;
• the second 2 digits are the code of the tax office itself.

LLCs must submit calculations to the tax service at the location of the organization, and individual entrepreneurs to the tax service that is located at the entrepreneur’s place of residence or place of work.

The column “At location (accounting) (code)” is filled out in accordance with Appendix 2 to the Filling Procedure approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] (as amended on January 17, 2018). This code helps to determine which organization submits 6-NDFL.

The most common codes for organizations are:

• 214 – at the place of registration of an organization that is not the largest taxpayer;
• 220 – at the location of a separate unit;
• 212 – indicated by the largest taxpayers.

Individual entrepreneurs indicate the code:

• 120 – at place of residence;
• 320 – at the place of activity.

Step 6. Tax agent

This line indicates the name of the taxpayer, that is, the short or full name of the organization.

Step 7. OKTMO code and contact phone number

Here you need to indicate the code of the municipality in whose territory the organization or its branch is located and registered. If an individual receives funds both from a branch and from the parent organization, then 6-NDFL is filled out twice and with a different OKTMO code.

Completing Section 1

Section 1 “Generalized indicators” is filled in with a cumulative total from the beginning of the year, including different personal income tax rates.

This section contains information both for each bet and general summary data.

Separately for each bet:

• tax rate;
• the amount of accrued income (this does not include income that is not subject to personal income tax, for example, compensation payments, monthly payments in connection with the birth (adoption) of a child, etc., financial assistance not exceeding 4,000 rubles, a one-time benefit for the birth of the first child up to 50 000 rubles);
• amounts of tax deductions;
• personal income tax amounts.

Information on all bets:

• number of people who received income;
• amounts of accrued and withheld income tax;
• unwithheld personal income tax amounts;
• deduction amounts.

Personal income tax rates in 2020 remained the same and are 13%, 15%, 30%, 35%.

Below are instructions for filling out section 1 of 6-NDFL, where each line is considered separately.

Block 1. Data for each personal income tax rate

Step 1. Line 010. Tax rate

As an example, let's take the widely used personal income tax rate of 13%. In line 010 you need to indicate the interest rate. If different rates are used, then a separate block of lines 020–050 is filled in for each rate. The “Total for all bets” block is filled out once on the first page; on subsequent pages, zeros must be entered in these lines. This block includes lines 060–090.

Step 2. Line 020. Amount of accrued income

This line must be filled in with information about all taxable income, which is considered cumulative from the beginning of the year. Dividends are indicated in this line, as well as in line 025. This does not need to include those incomes that are completely not subject to personal income tax.

Important!

Clause 8, clause 8.3 and clause 8.4 of Article 217 of the Tax Code of the Russian Federation contains information about income that is exempt from personal income tax. In some cases, personal income tax is withheld only from part of the financial assistance, and in some cases these amounts are not fully taxed. The Federal Tax Service notified by letter dated August 1, 2016 No. BS-4-11/ [email protected] that line 020 should not contain information about income that is not subject to personal income tax contained in Article 217 of the Tax Code of the Russian Federation.

Step 3. Line 030. Total amount of tax deductions

The tax deduction is not subject to personal income tax and accordingly reduces the basis for its calculation. The amount of all deductions received by taxpayers is indicated in line 030. In accordance with the Tax Code of the Russian Federation, the following types of deductions can be distinguished:

• 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 must be filled in with the total amount of deductions for all codes by which they were provided (order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / [email protected] ).

Step 4. Line 040. Total amount of calculated tax

Line 040 is filled in with the total amount of calculated tax. You can calculate it by performing simple mathematical operations. The tax base must be multiplied by the tax rate (line 010). The tax base is the difference between the amount of accrued income (line 020) and the amount of tax deductions (line 030).

Example:

Tax base = 10,100.00 – 100.00 = 10,000.00

Line 040 (“calculated tax amount”) = 10,000.00 * 13% = 1,300 (personal income tax at a rate of 13%).

Line 045 is filled in with dividend tax data.

We withheld more income tax than we should have – what should we do?

The procedure for returning personal income tax is regulated by Art. 231 Tax Code of the Russian Federation. The accounting department notifies the employee within 10 days of the detected error. Based on the application, the excess tax withheld is returned to his bank account. The amount must be transferred within 3 months. If the recalculation is associated with a change of status (when a non-resident became a resident), settlements with the individual will be handled by the tax office, to which the application and 3-NDFL declaration are submitted.

Since tax information falls into Form 6-NDFL, it is necessary to reflect the transactions performed in it.

Procedure for crediting refunded funds

According to the Tax Code of the Russian Federation, it is possible to return the tax at the expense of funds to be transferred by the tax agent, including those withheld from the income of other persons (paragraph 3, clause 1, article 231 of the Tax Code). Refunds are made in the following order:

• If the funds withheld from the income of all taxpayers are sufficient to be returned to the employee, then the excess amount received is transferred to the employee’s account, and the difference is paid to the budget.
• When the withheld tax in 6-personal income tax is more than calculated, the employer is forced to contact the tax office for a refund (based on paragraph 6, paragraph 1, article 231 and article 78 of the Tax Code). An application is submitted to the Federal Tax Service, to which extracts from tax registers and documents for excessive withholding and transfer of tax are attached. Such documents can be payment orders and tax registers for personal income tax.

The employer can pay the employee the required amount from his own funds, and then wait for the funds to be returned from the budget.