18.02.2019
The review was prepared on release 3.0.67.74, but for at least a year now the configuration has been calculating and paying salaries and personal income tax in exactly this way. Therefore, with the help of these secrets, I have already corrected several databases for 2021 in order to automatically generate 6-NDFL from 1C:Accounting 8, rev 3 in 2021 and manually check the prepared statements for 2021.
In 1C: Accounting 8, edition 3, the correct 6-NDFL report can be generated automatically.
If you don’t want to spend a lot of time creating 6-NDFL and then 2-NDFL, then prepare for this report every time you pay your salary, which is 2 times a month, in accordance with Russian legislation.
The recipe is simple. Follow the rules by which the personal income tax accounting subsystem works in 1C: Accounting 8, edition 3, and every time you pay a salary, check the “Preparation for 6-personal income tax” report. Each line of the report corresponds to a line in the regulated 6-NDFL report with a convenient addition-decoding for employees.
I have prepared summary rules on what to pay attention to when calculating and paying salaries so that the 6-NDFL report turns out correct.
Payment method
1. When paying interpayment accruals before the advance, vacations and sick leave. We indicate that the document is Payment of salaries for the current month and the Fill button should fill in the correct amount.
2.When paying vacation or sick pay after an advance payment, you must explicitly add an employee and remove the line associated with the payment of the advance payment.
3. Remember the sequence of conducting and filling out documents Accrual (salary, vacation, sick leave) - Statement for payment - Statement or cash settlement.
4. When paying in advance the entire amount accrued for the current month, we manually enter the payroll document and tax into the payment statement.
5. When simultaneously paying one employee for a month through a bank and a cash desk, the tax amounts must be adjusted manually, since the program will not see the correct distribution of amounts.
7. Do not copy payment documents, but create new ones.
8. If in the document Payment of wages in advance the dot is on advance payment, but errors still appear, then move the dot to Payment of wages, remove the personal income tax (it should be withheld only when paying wages), remove the link to the payroll document and then return full stop on "advance".
9. First, the payment statement, then the Bank Statement or Cash Order. If you want to change it, cancel the write-off, then fill out the Payment Statement.
10. If you are correcting the previous period, cancel all payment documents up to today. And run consistently, even for the entire past year, a payment statement, a money write-off document, a payment statement, a money write-off document, etc.
11. The accrued personal income tax is formed by the salary accrual document and if everything has been calculated correctly, then there is no need to retransmit it when making corrections. Check how personal income tax is calculated on bonuses - if the bonus is calculated in two lines, adjust it so that it is one line.
12. Withheld personal income tax is generated using the document Statement for payment + Statement or cash settlement
13. The transferred personal income tax is generated using the document Write-off from a current account with the transaction type Transfer tax and with the selected tax “Personal income tax when performing the duties of a tax agent”. This tax needs to be automatically installed in the program; you don’t need to create it yourself. Otherwise there will be errors. The picture below will show you how to find out that you are completing the Personal Income Tax Transfer correctly. In the document, you can manually indicate whose tax is being transferred or automatically when posting.
14. If no tax has been accrued, then when personal income tax is transferred to the budget, the distribution to employees will NOT automatically work. Correct manually via the “Split by Employee” hyperlink.
Errors in filling out 6-NDFL in 1C ZUP 8.2 (2.5)
Open a Universal report with conditional formatting:
We select error detection section 2 of form 6 – personal income tax:
For the Universal report in 1C, you need to make the appropriate settings. How to correctly make the settings in this report to obtain the necessary data is discussed in the article “How to fill out 6 personal income taxes in 1C ZUP 2.5.”
After setting the appropriate settings, the Universal Report will show errors where the date of receipt of income does not coincide with the date of tax withholding for non-salary income. For salary income, it checks the date of receipt of income whether it refers to the end of the month or not. It will also highlight negative personal income tax withholding.
What to look for in pictures
Listed personal income tax
Statement for payment and withheld personal income tax
Typical violations in the calculation of 6-NDFL
Calculation of the amounts of personal income tax calculated and withheld by the tax agent is submitted to the tax authorities in form 6-NDFL, which was approved by Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/ [email protected]
Tax agents who have submitted documents containing false information are subject to liability in the amount of 500 rubles for each document submitted (clause 1 of Article 126.1 of the Tax Code of the Russian Federation).
The Tax Code does not contain a definition of the concept of “inaccurate information.” In this connection, any completed details of information in form 2-NDFL and calculations in form 6-NDFL that do not correspond to reality can be classified as unreliable. In relation to these documents , this may be any errors made by the tax agent when filling out the relevant details (for example, in the taxpayer’s personal data, income and deduction codes, amounts, etc.).
Thus, the basis for bringing to responsibility provided for in paragraph 1 of Art. 126.1 of the Tax Code of the Russian Federation, will be the unreliability of information made as a result of an arithmetic error, distortion of total indicators, other errors entailing adverse consequences for the budget in the form of non-calculation and (or) incomplete calculation , non-transfer of tax, violation of the rights of individuals (for example, the rights for tax deductions).
In case of provision of unreliable information, which did not lead to non-calculation and (or) incomplete calculation of tax, to adverse consequences for the budget, violation of the rights of individuals, the tax authority, when considering the case of collecting sanctions for a tax offense, must take into account the provisions of paragraph 1 of Article 112 of the Tax Code RF regarding the application of mitigating circumstances.
In accordance with paragraph 2 of Art. 126.1 of the Tax Code of the Russian Federation, a tax agent is exempt from liability if he independently identifies errors and submits updated documents to the tax authority before the moment when the tax agent learned that the tax authority discovered the unreliability of the information contained in the documents submitted to him.
The regulatory authorities analyzed the violations encountered when filling out 6-NDFL and highlighted them in the letter of the Federal Tax Service of Russia dated November 1, 2017 N GD-4-11/ [email protected] “On the direction of reviewing violations in terms of filling out and submitting calculations on form 6-NDFL.”
Let's look at the most common violations.
| N p/p | Description of the violation | Clause, article of the Tax Code of the Russian Federation that were violated | Explanation |
| 2 | 3 | 4 | |
| 1 | Line 020 of Section 1 of the calculation in Form 6-NDFL indicates income that is completely exempt from personal income tax. | clause 2 art. 230, art. 217. | When filling out the calculation, arithmetic control ratios must be observed (line 020 “Amount of accrued income” - line 030 “Amount of tax deductions” (which include standard, social, property, financial assistance within 4000 rubles, etc.)) x line 010 “Tax rate” = line 040 “Amount of calculated tax”. Income that is completely exempt from personal income tax does not have a tax deduction code and, accordingly, should not be reflected on either line 020 or line 030. These incomes include: benefits associated with the birth of children, financial assistance in the event of the death of a close relative, and the like accruals. |
| 2 | Line 070 of Section 1 of the calculation in Form 6-NDFL reflects the amount of tax that will be withheld only in the next reporting period (for example, wages for March paid in April) | Art. 223 | Line 070 of Section 1 of the calculation in Form 6-NDFL indicates the total amount of tax withheld by the tax agent, cumulatively from the beginning of the tax period. Since the tax agent must withhold the amount of tax on income in the form of wages, accrued, for example, for March, but paid in April, in April directly upon payment of wages, then line 070 of section 1 of the calculation in form 6-NDFL for the first quarter of 2021 year is not filled out |
| 3 | Income in the form of temporary disability benefits is reflected in section 1 of the calculation in Form 6-NDFL in the period for which the benefit was accrued. | pp. 1 clause 1 art. 223 | Income in the form of temporary disability benefits is reflected in the period in which such income is paid. In lines 020 and 040, the amounts of income and personal income tax are reflected according to the rules of Art. 223 of the Tax Code of the Russian Federation, that is, in the reporting period in which they were actually paid. The exceptions are: wages - the date of actual receipt of income - the last day of the month for which it was accrued; material benefit - the date of actual receipt of income, also the last day of the month in which the taxpayer used borrowed funds; the amount of excess travel allowances is the date of receipt of income, the last day of the month in which advance reports were approved. If temporary disability benefits are paid along with wages, then the date of receipt of income is the actual date of payment, and not the last day of the month in which it was accrued. Example: If the benefit was accrued in September and paid in October, it will be reflected in section 1 on lines 020 and 040 and in section 2 calculated for the year. Accruals under civil contracts, vacation pay and other payments not related to wages are reflected in the same way in the calculation. |
| 4 | Section 2 of the calculation in Form 6-NDFL on lines 100, 110, 120 reflects transactions outside the reporting period | clause 6 art. 226 and clause 9 of article 226.1 | Section 2 of the calculation in Form 6-NDFL for the corresponding reporting period reflects those transactions that were carried out over the last three months of this period. If a tax agent performs an operation in one reporting period and completes it in another period, then this operation is reflected in the period in which it was completed. In this case, the operation is considered completed in the reporting period in which the deadline for tax transfer occurs in accordance with clause 6 of Art. 226 and paragraph 9 of Art. 226.1 Tax Code of the Russian Federation. Example: In September 2021, employees were paid vacation pay and temporary disability benefits. According to paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, the deadline for transferring tax on such payments is the last day of the month in which they were paid. Since in 2021 September 30 coincides with a day off, the transfer deadline is postponed to the next working day on October 2, and these payments in Section 2 of 6-NDFL will be indicated in the calculation for the year. |
| 5 | Line 120 of Section 2 of the calculation in Form 6-NDFL incorrectly reflects the timing of personal income tax transfer (for example, the date of actual tax transfer is indicated | clause 6 art. 226 | Line 120 of Section 2 of the calculation in Form 6-NDFL is filled out taking into account the provisions of clause 6 of Art. 226 and paragraph 9 of Art. 226.1 Tax Code of the Russian Federation. This line indicates the deadline for transferring the tax, and not when the tax agent actually transferred. Example: If, when paying vacation pay, personal income tax was transferred on the day the vacation pay was paid, then the last day of the month is still entered on line 120. |
| 6 | On line 100 of section 2 of the calculation in form 6-NDFL, when paying a bonus based on the results of work for the year (and for other periods exceeding a month), the last day of the month on which the bonus order is dated is indicated. | clause 2 art. 223 | Line 100 of section 2 of the calculation in form 6-NDFL is filled out taking into account the provisions of Article 223 of the Tax Code of the Russian Federation. The date of actual receipt of income in the form of a bonus based on the results of work for the year (and for other periods exceeding a month) is defined as the day of payment of income, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties |
| 7 | Interpayments (salaries, vacation pay, sick leave, etc.) are not included in a separate group. | pp. 2 clause 6 art. 226 | The block of lines 100 - 140 of section 2 of the calculation in form 6-NDFL is filled out for each tax payment deadline separately, if for different types of income that have the same date of their actual receipt, there are different tax payment deadlines. Example: If at the time of payment of wages vacation pay, sick leave, etc. are paid, then in section 2 they need to be separated into a separate block, since personal income tax on wages is transferred no later than the next day after the day of payment, and on vacation pay and sick leave - no later than the last day of the month in which they were paid. |
If a tax agent discovers, after submitting a calculation in Form 6-NDFL to the tax authority, an error regarding understatement (overestimation) of the amount of calculated tax in the calculation in Form 6-NDFL, or incorrect filling in of dates and other data, the tax agent should submit an updated calculation to the tax authority according to form 6-NDFL.
To avoid liability for violations made during the preparation of the report, it is necessary to submit an updated form before the tax authority checks the original document.
Source - website https://www.consultant.ru
