How to correctly fill out form 6-NDFL for the six months?

No later than May 2, 2021 inclusive, organizations and individual entrepreneurs who accrued personal income taxable income to individuals in 2021 are required to submit to the Federal Tax Service a calculation in form 6-NDFL for the 1st quarter of 2017. Has the new calculation form been approved? How to reflect wages for December 2021 paid in January in the calculation? How to fix the annual bonus for 2021 in the calculation? Does March 2021 wages fall under section 2? We will answer these and other questions, and also provide a sample of filling out the 6-NDFL calculation for the 1st quarter of 2021 using a specific example. We will try to show how to fill out each calculation column.

All tax agents must report

Tax agents for personal income tax are organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, separate divisions of foreign companies that pay income to citizens. The duty of tax agents is to calculate, withhold and transfer personal income tax on paid income to the budget.

Responsibilities of employers and customers

All tax agents for income tax are required to submit to the Federal Tax Service the calculation in form 6-NDFL for the 2nd quarter of 2021 (clause 2 of Article 230 of the Tax Code of the Russian Federation). That is, in particular, companies and individual entrepreneurs paying income under employment contracts and customers paying income to performers on the basis of civil contracts (for example, a contract or the provision of services) must submit reports.

Tax refund

The Federal Tax Service answered questions about reflecting tax refunds in form 6-NDFL in letter No. BS-4-11/ [email protected] dated July 17, 2017.
The situation is as follows. The organization carries out trust management of securities and is recognized as a tax agent for personal income tax in relation to income paid to individuals. Sometimes individual clients apply for a refund of over-withheld personal income tax that arose from transactions in previous tax periods. But how can such a return be reflected in 6-NDFL without receiving claims from tax authorities for non-payment of tax?

Addressing this issue to the Federal Tax Service, the company noted that by reducing the next payment by the amount of the refunded tax, upon further submission of Form 6-NDFL, the personal income tax amounts in line 120 for the appropriate periods will not be covered by actual payments, and when checking by the tax inspectorate, there is a risk that sanctions will be applied to the tax agent, and a debt will arise in the amount of untransferred personal income tax.

Line 090 of the 6-NDFL calculation indicates the total amount of tax returned by the tax agent on an accrual basis from the beginning of the tax period.

If a tax agent, in accordance with Article 231 of the Tax Code, returns to the taxpayer in 2021 the amount of tax withheld in excess from the income received by him in previous tax periods, then this amount must be reflected on line 090 of section 1 of the calculation in Form 6-NDFL for corresponding period.

in section 2 of the calculation in Form 6-NDFL . In this case, an updated calculation in Form 6-NDFL for the corresponding tax period is not submitted.

In addition, the tax agent must submit clarifications on 2-NDFL for the corresponding tax period .

Thus, the amount of personal income tax payable to the budget should be reduced by the amount of the refund made.

If the tax agent transferred the amount of withheld tax without taking into account the refund amounts, then an overpaid amount of tax arises that is subject to refund from the budget.

If there were no payments

If during the period from January 1 to June 30, 2021, an organization or individual entrepreneur did not accrue or pay any income to individuals, did not withhold or transfer personal income tax to the budget, then there is no need to submit a 6-personal income tax calculation for the six months. This is explained by the fact that in such a situation, an organization or individual entrepreneur is not considered a tax agent. However, we note that an organization (or entrepreneur) has the right to submit a zero calculation to the Federal Tax Service. “Nulevka”, in essence, simply confirms that there is no information to be included in the reporting.

However, you need to be careful: if in the first half of the year there was at least one payment (for example, to a contractor), then the tax agent is required to submit quarterly 6-NDFL calculations for the entire 2021.

Results

When compiling 6-NDFL for the six months, a number of general rules should be followed not only in terms of creating the report itself, but also in terms of generating the numbers included in it.
To be able to reduce digital data to a more visual form and to simplify their processing, it is recommended to maintain a special tax register. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What income is shown in 6-NDFL

In the calculation using Form 6-NDFL for the first half of 2021, you need to transfer all income in relation to which an organization or individual entrepreneur is recognized as a tax agent. Such income is, for example, wages, all types of bonuses, payments under civil contracts, benefits, vacation pay, dividends.

Non-taxable income under Article 217 of the Tax Code of the Russian Federation does not need to be shown in the calculation. At the same time, take into account the peculiarity of income that is not subject to personal income tax within the established standards (letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984).

How to show income listed in Art. 217 Tax Code of the Russian Federation

Article 217 of the Tax Code of the Russian Federation lists income that is subject to personal income tax only partially (that is, not in full). These are, for example, gifts and financial assistance. In the calculation of 6-NDFL for the first half of 2021, such payments must be reflected as in 2-NDFL certificates: the entire amount paid should be included as income, and the non-taxable part should be shown as tax deductions.

Material assistance and cash prizes

How to fill out a report if an organization pays material assistance and cash prizes that are not subject to personal income tax? The Federal Tax Service provided answers to these questions in letter No. BS-4-11/ [email protected] dated August 21, 2017.
If an organization pays financial assistance to an employee at the birth of a child in the amount of 50 thousand rubles (in the first year after birth), then such payment is not subject to personal income tax, which means the organization has the right not to indicate it in the calculation of 6-personal income tax

In cases where an organization conducts promotions and pays cash prizes, it has the right not to reflect in 6-NDFL the income of an individual not exceeding 4,000 rubles for the tax period.

If payments to an individual exceed 4,000 rubles, they are reflected in the report.

Report form

Has the new form of calculation of 6-NDFL been approved since 2021? Which form should I download to fill out a “paper” calculation for the first half of 2021? Has the format required for submitting payments electronically changed? Questions of this kind always arise before submitting regular tax reports.

For reporting for the first half of 2021, fill out form 6-NDFL, approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. This form should have been used before. You can, which applies to submitting 6-NDFL for the 2nd quarter of 2021. Format – Excel.

The current calculation form for 2021 includes:

• title page;
• section 1 “Generalized indicators”;
• Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

What period code is indicated in the reporting form?

The reporting period for income tax is one quarter. The 6-NDFL calculation includes information summarized for the time interval from January 1 of the current year. It follows from this that the periods for submitting a document to the fiscal authority are:

• first quarter;
• six months of the year;
• nine month;
• 12 months.

In order for tax authorities to understand for what time period the reporting form was generated, its code must be written on the title page. For different intervals of the year, the codes are 21, 31, 33 and 34, which indicate the first, second, third and fourth quarters, respectively.

Special designations are provided for companies that are at the stage of closing or transforming a legal entity. Quarters are designated by the numbers 51, 52, 53 and 90. The company chooses the code that corresponds to the period that elapsed from January 1 until the end of the reorganization or liquidation procedure.

Example

Romashka LLC closed in October 2021. Since this month belongs to the fourth quarter, the latest 6-NDFL report submitted to the fiscal authority should indicate the submission code “90”. If the company had been liquidated in March, the code would have been written as “51”.

Title page

When filling out 6-NDFL for the 2nd quarter of 2021, at the top of the title page you need to note the TIN, KPP and the abbreviated name of the organization (if there is no abbreviation, the full name). If you need to submit a settlement in relation to individuals who received payments from a separate division, then fill in the “separate” checkpoint. Individual entrepreneurs, lawyers and notaries only need to indicate their TIN.

In the line “Submission period (code)”, enter 31 - this means that you are submitting 6-NDFL for the first half of 2017. In the “Tax period (year)” column, mark the year for which the semi-annual calculation is submitted, namely 2021.

Indicate the code of the division of the Federal Tax Service to which the annual reports are sent and the code on the line “At location (accounting).” This code will show why you are submitting 6-NDFL here. Most tax agents reflect the following codes:

• 212 – when submitting a settlement at the place of registration of the organization;
• 213 – when submitting the calculation at the place of registration of the organization as the largest taxpayer;
• 220 – when submitting a settlement at the location of a separate division of a Russian organization;
• 120 – at the place of residence of the individual entrepreneur;
• 320 – at the place of business of the entrepreneur on UTII or the patent taxation system.

If filled out correctly, a sample of filling out the title page of the 6-NDFL calculation for the first half of 2021 may look like this:

How to show payments under civil contracts

Payments under civil contracts from which tax must be withheld must be included in section. 1 in the period when you made payments, and in Sec. 2 - only in the quarter in which the deadline for paying personal income tax on these payments expires.

Let's consider another situation when the act for work performed (services provided) under a civil contract with an individual was approved in December 2021, and payment for it took place in January 2018. In this case, the remuneration under the contract and personal income tax from it should be shown in sections 1 and 2 of the calculation for the first quarter of 2021. In the calculation for the 4th quarter of 2021, do not record the operation. This follows from the letter of the Federal Tax Service of Russia dated December 5, 2016 No. BS-4-11/23138. If in December an advance was issued under a civil contract, then it should fall into section 2 of the annual calculation.

Example: payments under the agreement were in December and January

The organization paid an advance to an individual under a contract on December 19, 2021 in the amount of 20,000 rubles. The tax withheld from this amount amounted to 2600 rubles. (20,000 x 13%). The balance was issued in January 2018 - after completion and delivery of all work.

In such a situation, reflect the advance to the contractor in the payment period (in December). The date of receipt of income in this case is the day when the company transferred or issued the money to the person. It does not matter whether the company issues money before the end of the month for which the service is provided, or after.

In section 2 of the 6-NDFL calculation for 2021, show the advance by line:

• 100 “Date of actual receipt of income” – 12/19/2017;
• 110 “Tax withholding date” – 12/19/2017;
• 120 “Tax payment deadline” – 12/20/2017.

Section 1

In Section 1 of 6-NDFL for the 2nd quarter of 2021, “Generalized Indicators,” you need to summarize data on the total amount of accrued income from January 1 to June 30, 2021, tax deductions and the total amount of accrued and withheld personal income tax.

Section 1 is filled in with a cumulative total

The first section of 6-NDFL is filled out with a cumulative total: for the first quarter, half a year, nine months and 2021 (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650). In general indicators, include income (deductions, tax amounts) for transactions performed during the reporting period - half a year. That is, section 1 should reflect indicators for the period from January 1 to June 30 inclusive.

Let us explain in the table which lines of generalized values ​​are in section 1 of the 6-NDFL calculation for the six months:

Example of filling out 1 and 2 calculations of 6-NDFL for the 1st quarter of 2017

Now we will give an example of filling out the 6-NDFL calculation for the 1st quarter of 2017. Let's assume that in 2021, 10 people received income from the organization. Their income is taxed at a rate of 13%, tax deductions are not provided. Here are the payments for the first quarter of 2021:

• for December 2021, a salary was accrued in the amount of 120,000 rubles. The amount of personal income tax is 15,600 rubles. Salaries were paid on January 12, 2017.
• for January 2021, a salary was accrued in the amount of 180,000 rubles. The amount of personal income tax is 23,400 rubles. Salaries were paid on February 2, 2017.
• for February 2021, a salary was accrued in the amount of 180,000 rubles. The amount of personal income tax is 23,400 rubles. Salaries were paid on March 3, 2021.
• for March 2021, a salary was accrued in the amount of 180,000 rubles. The amount of personal income tax is 23,400 rubles. Salaries were paid on April 5, 2021.
• The annual bonus for 2021 was paid based on the order dated January 25, 2021 in the amount of 890,000 rubles and was paid on February 2, 2017. The amount of personal income tax is 115,700 rubles.

We summarize the payments and dates of income received in the table:

When calculating 6-personal income tax for the first quarter of 2021, these indicators should be distributed as follows.

Section 1

Section 1 must be completed as follows:

• on line 020 – accrued salary for January–March 2021 – 1,550,000 rubles;
• on line 040 – the amount of calculated salary tax for January–March – 201,500 rubles;
• on line 070 - the amount of tax withheld from wages for December-February - 178,100 rubles.

The amount of personal income tax withheld from wages for March 2021 does not need to be shown in section 1.

Section 2

In section 2 of 6-NDFL for the first half of 2021 you need to indicate:

• specific dates for receipt and withholding of personal income tax;
• deadline established by the Tax Code of the Russian Federation for transferring personal income tax to the budget;
• the amount of income actually received and personal income tax withheld.

Section 2 of the calculation looks like this:

When filling out section 2, reflect the transactions performed in chronological order. Let us explain the purpose of the lines in section 2 in the table:

It is important to note that in section 2 of the 6-NDFL report for the first half of 2021, only indicators related to the last three months of the reporting period should be included (recommendations of the Federal Tax Service in Letter No. BS-3-11/650 dated February 18, 2016). That is, you need to show income and personal income tax broken down by date - only for transactions made in April, May and June 2021 inclusive. Transactions of the 1st quarter of 2021 should not fall into this section.

The principle of “carrying over” payments in section 2

Section 2 of the calculation of 6-NDFL for the first half of 2021 is filled out on the reporting date - June 30 (Letter of the Federal Tax Service dated 02/25/2016 No. BS-4-11/3058. The section provides generalized indicators only about those incomes from which personal income tax was withheld and transferred to the budget during the last three months of the period for which the calculation is submitted (April, May and June).

If income was received during April, May and June 2021, but the deadline established by the Tax Code of the Russian Federation for transferring personal income tax on this income has not yet arrived, then this income is not reflected in Section 2. Such income and the personal income tax withheld from it will need to be shown in section 2 of the 6-personal income tax calculation for the period in which the tax should be transferred to the budget (Letters of the Federal Tax Service dated January 25, 2017 No. BS-4-11/1249).

For example, the monthly salary payment deadline is the 30th of the current month. Accordingly, the salary for June 2021 was paid on 06/30/2017, and personal income tax from it must be transferred to the budget no later than 07/03/2017 (07/01/2017 and 07/02/2017 are weekends). Therefore, even if the personal income tax withheld from the salary was transferred to the budget earlier (06/30/2017), then the June salary and the personal income tax from it should still fall into section 2 of the 6-personal income tax calculation for 9 months of 2021. 6-NDFL for the 2nd quarter of 2021 will reflect:

• on line 020 – salary for January – June;
• in section 2 - salary for January - May. The salary for June 2017 will fall into section 2 of the 6-NDFL calculation only for 9 months of 2017.

Who must report for 9 months

First, let us remind you of who should take care of the issue of submitting the calculation in form 6-NDFL for 9 months of 2021.

Tax agents

All tax agents for income tax are required to submit to the Federal Tax Service the calculation in form 6-NDFL for 9 months of 2017 (clause 2 of Article 230 of the Tax Code of the Russian Federation). Let us recall that tax agents for personal income tax are, as a rule, employers (firms and individual entrepreneurs) paying income under employment contracts. Tax agents also include customers - organizations and individual entrepreneurs who pay income to performers on the basis of civil contracts (for example, a contract or the provision of services).

If there were no payments from January to September

If during the period from January 1 to September 30, 2021, an organization or individual entrepreneur did not accrue or pay any income to individuals, did not withhold or transfer personal income tax to the budget, then there is no need to submit a 6-personal income tax calculation for 9 months of 2021. This is explained by the fact that in such a situation, an organization or individual entrepreneur is not considered a tax agent. However, we note that an organization (or entrepreneur) has the right to submit a zero calculation to the Federal Tax Service. See “Zero 6-NDFL: do you need to submit it and why?”

If there were no actual payments in the first half of 2021 in favor of individuals, but the accountant calculates salaries, then 6-NDFL must be submitted. After all, personal income tax must be calculated from recognized income even if it has not yet been paid (clause 3 of Article 226 of the Tax Code of the Russian Federation). In such a situation, in 6-NDFL you will need to show the income accrued from January to September and the personal income tax that was not withheld. This situation may be faced, for example, by companies that, during a financial crisis, are unable to pay wages, but continue to pay them.

If there were one-time payments from January to September

It is possible that income was accrued and paid only once in the first half of the year (for example, May 2021). Is it then necessary to submit 6-NDFL in 9 months? Yes, in this case, 6-NDFL calculations must be submitted not only for the 1st quarter, but also for six months, nine months and for the entire 2021. After all, the 6-NDFD calculation is filled in with a cumulative total. If the payment to an individual was a one-time payment, then it will appear in the report throughout the year.

Salary for March paid in April: how to reflect

The most controversial issues regarding filling out the 6-NDFL calculation are payments for “transition” periods. They are encountered when, for example, a salary or bonus is accrued in one reporting period and paid in another. A similar situation arose with salaries for March, which were paid in April 2021. How to show it in 6-NDFL for six months? Let's understand it with an example.

Example: salary for March 2021

The organization paid the salary advance for March on March 27 - 35,000 rubles. The organization paid the second part of the salary on April 10, 2017 in the amount of 40,000 rubles (that is, already in the second quarter). Total – 75,000 rubles. This amount is subject to income tax at a rate of 13 percent in the amount of RUB 9,750. (RUB 75,000 x 13%). On the day of salary payment (April 10), this tax will be withheld, and on the next day (April 11) it will be transferred.

The March salary had to be reflected in section 1 of the 6-NDFL calculation for the 1st quarter of 2021 - lines 020, 030 and 040. In section 2 of the 6-NDFL calculation for the 1st quarter of 2021, there was no need to show the March salary, since the payment and payment operation tax ended in April (that is, already in the second quarter of 2017).

Salary for December 2021: how to show in calculations

The most controversial issues regarding filling out 6-NDFL are payments during transition periods. They are encountered when a salary or bonus is accrued in one reporting period and paid in another. The situation with salaries for December 2021 is especially controversial. The fact is that some employers paid salaries for December before the New Year (in December). Other organizations and individual entrepreneurs paid salaries and annual bonuses in January 2021. But should the salary for December 2021 be reflected in 6-NDFL for the 1st quarter of 2021? Let's figure it out.

December wages were paid in December

Let's assume that the salary for December 2021 was paid on December 30, 2016.
The month has not yet ended on this date, so it is impossible to regard such a payment as a salary for December in the full sense of the word. In fact, money paid before the end of the month is correctly called an advance. As of December 30, the employer is not yet obliged to calculate and withhold personal income tax, since wages become income only on the last day of the month for which they are accrued - December 31 (clause 2 of Article 223 of the Tax Code of the Russian Federation). Despite the fact that December 31 is a Saturday, it was impossible to calculate or withhold personal income tax before this date (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11/2169). Why does the December salary fall into 6-personal income tax for the 1st quarter of 2017? The organization transferred the “salary” to the employees for December on the 30th in the amount of 120,000 rubles. From the payment made on the same day, personal income tax was calculated and withheld in the amount of 15,600 rubles (120,000 x 13%). The accountant transferred this amount on the first working day of 2021 - January 9.

Under such conditions, in section 1 of the 6-NDFL calculation for 2021, the accountant needed to show the salary like this:

• in line 020 – the amount of the December “salary” (RUB 120,000);
• in lines 040 and 070 - calculated and withheld personal income tax (RUB 15,600).

In section 2 of the 6-NDFL calculation for 2021, the December “salary” paid on December 30 should not have appeared. However, now it needs to be reflected in the calculation for the 1st quarter of 2021. After all, when filling out section 2, you need to focus on the date no later than which personal income tax must be transferred to the budget. That is, paid income and withheld personal income tax must be shown in the reporting period in which the deadline for paying personal income tax falls. Such clarifications are given in the letter of the Federal Tax Service of Russia dated October 24, 2016 No. BS-4-11/20126. In our example, personal income tax had to be transferred on the next working day in January – January 9, 2017. Therefore, in section 2 of the calculation for the 1st quarter of 2021, the December salary should be shown as follows:

• line 100 – December 31, 2016 (date of receipt of income);
• line 110 – December 31, 2016 (date of personal income tax withholding);
• line 120 – 01/09/2017 (date of transfer of personal income tax to the budget);
• line 130 – 120,000 (amount of income);
• line 140 – 15,600 (personal income tax amount).

The date of tax withholding on line 110 of section 2 of the 6-NDFL calculation for the 1st quarter of 2021 will be exactly December 31, and not December 30, 2021 (when the payment was made). The fact is that it was on December 31, 2016 that you had to accrue the December salary and offset it against the previously paid advance (which, in fact, was the December salary). The situation is similar with payments until December 30. If, for example, the salary calculation for December was made in the period from December 26 to 29, then the date of personal income tax withholding should still be the date “12/31/2016”.

If December salary was paid in January

Many employers paid salaries for December in January 2017. If so, then the December salary, issued in January 2017, in the 6-NDFL reporting for 2021 should have been reflected only in section 1. After all, you recognized income in the form of wages in December and calculated personal income tax on it in the same month. Therefore, in calculating 6-NDFL for 2021, payments should have been shown as follows:

• on line 020 – accrued income in the form of December salary;
• on line 040 – calculated personal income tax.

Line 070 of the calculation of 6-NDFL for 2021, intended for the withheld tax, did not need to be increased, since the withholding of personal income tax took place already in 2021 (letter of the Federal Tax Service of Russia dated December 5, 2021 No. BS-4-11/23138).
In section 2 of the annual calculation, the December salary paid in January should not have been shown (letter of the Federal Tax Service of Russia dated November 29, 2021 No. BS-4-11/22677). If the salary was paid in January, on January 9, 2021, the organization issued employees a salary for December 2021 - 250,000 rubles. Personal income tax was withheld from the payment on the same day - 32,500 rubles. (RUB 200,000 × 13%). Add this amount to line 070 of the 6-NDFL calculation for the 1st quarter of 2021. In section 2 of the same calculation, distribute the dates along lines 100–140:

• line 100 – December 31, 2016 (date of receipt of income);
• line 110 – 01/09/2017 (date of personal income tax withholding);
• line 120 – 01/10/2017 (date of transfer of personal income tax to the budget).

Was the act for the work performed under a civil contract signed in December 2021, and the remuneration paid in January 2017? In this case, reflect the remuneration under the contract and personal income tax on it in sections 1 and 2 of the calculation for the first quarter of 2021. Do not show the operation in the 2021 calculations. This is stated in the letter of the Federal Tax Service of Russia dated December 5, 2021 No. BS-4-11/23138.

Salary for June paid in July: how to reflect

Wages for June were paid in July (that is, already in the third quarter of 2021). This is the situation for most employers. In this case, the advance and salary for June 2021 do not need to be reflected in section 2 of form 6-NDFL for the 2nd quarter of 2021, since personal income tax will actually be withheld only in July 2021. Accordingly, the amounts of advance payment and salary for June, as well as withheld personal income tax, will be reflected in section 2 for the calculations for 9 months of 2017. But in section 1 of the calculation for the 2nd quarter of 2021, the amount of advance payment and salary for June should be, because personal income tax calculation dates fall in the first half of 2021.

Example: salary for June 2017

The organization paid the salary advance for June on June 27 - 35,000 rubles. The organization paid the second part of the salary on July 10, 2017 in the amount of 40,000 rubles. Total – 75,000 rubles. This amount is subject to income tax at a rate of 13 percent in the amount of RUB 9,750. (RUB 75,000 x 13%). On the day of salary payment (July 10), this tax will be withheld, and the next day it will be transferred.

Show the June salary paid in July 2021 in section 1 of the 6-NDFL calculation for the 2nd quarter. Moreover, enter into the report only accrued income, deductions and personal income tax (lines 020, 030 and 040). In lines 070 and 080, do not show data on the June salary. After all, the tax withholding date (the day of actual salary payment) has not yet arrived. Such a tax cannot be called unwithheld.

You will withhold personal income tax from your June salary only in July at the time of payment. Therefore, show it in line 070 of section 1, and the operation itself in section 2 of the report for 9 months.

Filling example

Let's look at the procedure for filling out form 6-NDFL using the example of Romashka LLC. The organization was created at the beginning of 2021, the number of employees is 6. The data for the year is as follows:

• the total income of employees amounted to 5,100,000 rubles ;
• they were provided with standard deductions in the amount of 14,000 rubles ;
• the amount of personal income tax on income for the year is 661,180 rubles ;
• the amount of personal income tax withheld for the year was 610,480 rubles (tax on December salary in the amount of 50,700 rubles was withheld in January 2018).

This is what Section 1 of Form 6-NDFL of Romashka LLC will look like for 2017:

Section 1 of form 6-NDFL LLC Romashka

The following table lists the transactions for the fourth quarter that will be needed to be reflected in section 2 of form 6-NDFL.

Table 4. Operations of Romashka LLC in the fourth quarter of 2021 for payment of income and withholding personal income tax

* Note . Wages for December, paid in January, will not appear in the calculation for 2021, since the deadline for paying personal income tax on it expires in January.

And here’s what Section 2 of the 6-NDFL calculation, completed using these data, will look like:

Section 2 of calculating 6-personal income tax for the company from the example

What to do with paid vacation pay

With regard to income in the form of wages, the date of actual receipt of income is the last day of the month for which the employee was accrued income (clause 2 of Article 223 of the Tax Code of the Russian Federation). However, for vacation pay, this date is defined as the day of payment of income (letter of the Ministry of Finance of Russia dated January 26, 2015 No. 03-04-06/2187). The date of withholding personal income tax will coincide with the date of payment of income, because the tax agent is obliged to withhold tax from the income of an individual upon their actual payment (clause 4 of article 226 of the Tax Code of the Russian Federation).

The deadline for transferring personal income tax from vacation pay, i.e., the deadline when the tax agent must transfer the tax withheld from an individual, is the last day of the month in which the employee’s vacation pay was issued. Below we give an example of including vacation payments in 6-NDFL. Information about holidays is given in the table. For convenience, we will agree that there were no other payments.

If the employee goes on annual paid leave in July 2017 (in the third quarter). According to the Labor Code of the Russian Federation, the employer is obliged to pay vacation pay in advance - no later than 3 working days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). It is therefore possible that holiday pay was paid in June 2021 (in the second quarter). The company had to calculate and withhold personal income tax from vacation pay on the day of payment, and transfer the withheld amount to the budget no later than June 30. That is, no difficulties should arise with such vacation pay, since operations do not carry over to the third quarter. They are reflected in exactly the same way as in the example above.

Changes in accounting for bonuses in 1C 8.3

By Order of the Federal Tax Service dated November 22, 2016 No. ММВ-7-11/ [email protected] separate income codes were introduced for accounting for bonuses:

Please note that to switch to new bonus income codes in 1C 8.3 programs, it is recommended to create new types of accruals.

If, instead of creating new accruals, you simply change the income code for previously applied accruals, this may lead to errors in the case of re-posting documents from previous periods, since data on the income code is recorded in the program’s accounting registers when posting income accrual documents.

Bonuses with code 2003 , that is, bonuses of a non-production nature, for example, for an anniversary or for March 8, etc., are taken into account by the date of their payment, personal income tax is withheld at the time of payment and must be transferred no later than the day following the payment (see answer to question 9 from the letter of the Federal Tax Service dated 08/01/2016 N BS-4-11/ [email protected] ).

In the 1C ZUP 8.3 program, such bonuses are configured as a type of accrual with the purpose “Other accruals and payments”:

This appointment is chosen in order to be able to indicate that these bonuses are not included in labor costs under Art. 255 of the Tax Code of the Russian Federation, since this setting is not available for accruals with the purpose of “Premium”:

As for accounting for bonuses with code 2002 Bonuses for production results, there are two alternative points of view on their accounting for personal income tax purposes:

• the date of receipt of income in the form of a bonus is the date of payment of the bonus ; accordingly, the tax on the bonus must be withheld when it is paid and transferred to the budget no later than the next day (position of the Ministry of Finance - letter dated March 27, 2015 No. 03-04-07/17028);
• the date of receipt of income in the form of a bonus is the last day of the month of accrual of the bonus, which follows from the ruling of the Supreme Court of the Russian Federation dated April 16, 2015 No. 307-KG15-2718, in accordance with which the Federal Tax Service issued a letter dated January 24, 2017 N BS-4-11/ [email protected] Accordingly, when paying such a bonus during the interpayment period, you can not withhold or transfer personal income tax, but defer it until the salary calculation for the current month.

In this regard, the ability for users to independently configure how the date of receipt of income will be determined is added to 1C 8.3 programs. To do this, in the directory “Types of personal income tax”: Taxes and contributions – See also – Types of personal income tax ,

The “Complies with wages” checkbox was implemented:

By default, for code 2002 the flag is not checked, which corresponds to the position of the Ministry of Finance (accounting by payment date). If the position of the Armed Forces and the Federal Tax Service is accepted (accounting on the last day of the month of accrual), then this checkbox should be checked.

Please note that checking the “Corresponds to wages” checkbox in the 1C 8.3 program only affects the determination of the date of actual receipt of income, and does not affect the time of withholding personal income tax and the period for its transfer.

If a premium with a reconfigured code 2002 is paid interpayment, then in the 1C 8.3 program the accrual and withholding of tax will still be registered, which must be transferred no later than the next day after payment:

The second important point: if previously in the 1C program the accounting of bonuses with code 2002 was carried out “without a flag”, but now the decision has been made to switch to accounting for bonuses “with a flag”, that is, to accounting on the last day of the accrual month. In this case, 1C developers recommend performing “accounting clarification” - they provide a detailed procedure in the description of program changes:

If you perform such an “accounting clarification” for employees with “children’s” tax deductions, then as a result of recalculation of the tax and other distribution of deductions by month of the tax period (deductions are applied for the month in which the date of receipt of income falls), the personal income tax amount will change.

As a result of recalculation in program 1C 8.3, it may turn out that the tax was withheld in a larger amount than was previously transferred to the budget. Submitting 6-NDFL with such data will lead to additional penalties for personal income tax.

How to show sick leave

The date of actual receipt of income (line 100) for sick leave is the date of its payment (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). It also coincides with the date of tax withholding (line 110), since on the date of actual payment of income, personal income tax must be withheld by the tax agent (clause 4 of Article 226 of the Tax Code of the Russian Federation).

But the deadline for transferring personal income tax on sick leave is special. The employer can sum up the tax on sick leave paid during the month and transfer it to the budget in one payment - no later than the last day of the month in which such payments were made (paragraph 2, paragraph 6, article 226 of the Tax Code of the Russian Federation). If the last day of the month falls on a weekend or holiday, then personal income tax must be paid on the next working day (clauses 6, 7, Article 6.1 of the Tax Code of the Russian Federation).

Is it necessary to reflect sick leave benefits accrued in June but paid in July in 6-NDFL for the six months? No no need. Sick leave income must be taken into account on the day when it was paid to the employee (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

In the situation under consideration, sick leave benefits were accrued, that is, calculated in June. But they paid already in July. In this case, there is no reason to include the benefit in the calculation of 6-personal income tax for the six months. Reflect the amount in sections 1 and 2 of 6-NDFL for 9 months.

Calculation deadline

6-NDFL must be submitted to the Federal Tax Service no later than the last day of the month following the reporting period (Article 230 of the Tax Code of the Russian Federation). If the deadline for submitting form 6-NDFL falls on a weekend or non-working holiday, then the calculation is submitted on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

The last day of July is the 31st (Monday). Therefore, no later than this date, the 6-NDFL report for the first half of 2021 must be submitted to the tax office.

You can also familiarize yourself with the further deadlines for submitting 6-NDFL in 2021. See “Deadlines for submitting 6-NDFL in 2021.”

Where to submit your semi-annual bill

The calculation of 6-NDFL for the first half of 2021 is submitted to the Federal Tax Service at the place of registration of the organization or individual entrepreneur (clause 2 of Article 230 of the Tax Code of the Russian Federation). Most often, organizations submit 6-NDFL to the inspectorate, where they are registered at their location, and individual entrepreneurs at their place of residence (Clause 1 of Article 83 and Article 11 of the Tax Code of the Russian Federation). However, if employees of separate divisions receive income from these divisions, then 6-NDFL must be submitted to the location of the divisions. Also see “Where to submit 6-NDFL calculations.”

Non-production bonus

Non-production bonuses are incentive payments, not rewards for work performed. Therefore, they cannot be equated to wages.

When calculating 6-NDFL, reflect the non-production bonus on the date of payment. On this day, you must simultaneously recognize income and withhold personal income tax (subclause 1, clause 1, article 223, clause 3, article 226 of the Tax Code of the Russian Federation). The monthly non-production bonus in section 2 is distributed as follows:

• on line 100 – date of payment of the premium;
• on line 110 - the same date as on line 100;
• on line 120 – the first working day after the one indicated on line 110;
• on line 130 – bonus amount;
• on line 140 – personal income tax amount.

An example of reflecting a non-production bonus

On June 8, 2021, the employee received a monthly bonus in the amount of 35,000 rubles for May. Personal income tax on this amount is 4,550 rubles. In section 2 of the semi-annual calculation, the bonus will be reflected as follows:

Production bonuses

Production bonuses are labor bonuses. That is, for work performed, and not incentive payments.

For production bonuses, there is a special procedure for reflection in the calculation of 6-NDFL. The method for determining the date of actual receipt of income in the form of a bonus for performing work duties depends on the results of the period for which the employee was awarded a bonus (based on the results of the month, quarter or year) - Letter of the Federal Tax Service dated January 24, 2017 No. BS-4-11/1139.

Thus, when paying bonuses for a month, the date of actual receipt of income is considered to be the last day of the month for which the employee was accrued bonuses. For example, when paying a bonus based on the results of April 2021, the date of receipt of bonus income is 04/30/2017.

But if a production bonus is paid based on the results of work for the quarter, you should focus on the date of the bonus order. That is, in the case when, for example, a bonus based on work results in the first quarter of 2021 based on an order dated 04/06/2017 was paid on 04/10/2017, this operation should be reflected in 6-NDFL for the first half of 2021 as follows:

Prizes in section 1:

• on lines 020, 040, 070 - the corresponding total indicators;
• on line 060 – the number of individuals who received income.

Prizes in section 2:

• on line 100 “Date of actual receipt of income” – 04/30/2017;
• on line 110 “Tax withholding date” – 04/10/2017;
• on line 120 “Tax payment deadline” – 04/11/2017;
• on lines 130 “Amount of income actually received” and 140 “Amount of tax withheld” - the corresponding total indicators.

If, based on the results of work in the second quarter, employees are also paid a quarterly bonus, and the order for its payment is issued in July 2021, then it will be reflected in the calculation of 6-NDFL for 9 months of 2021.

Responsibility for 6-NDFL

Responsibility for violations with calculations in form 6-NDFL faces in 2 cases:

• the calculation was not submitted at all or was submitted late;
• The calculation contains inaccurate information.

Violation of deadlines

The amount of the fine for late submission of 6-NDFL is 1000 rubles for each full or partial month from the date for submitting the calculation (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). The period of delay is counted from this day until the date on which the payment is submitted.

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 (clause 3.2 of article 76 of the Tax Code of the Russian Federation). Reason – Letter of the Federal Tax Service of Russia dated 09.08. 2021 No. GD-4-11/14515.

Incorrect information

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 fine (Article 126.1 of the Tax Code of the Russian Federation).

Also, not only the organization, but also responsible employees (for example, a manager) can be held accountable. The official faces an administrative fine of 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation). Individual entrepreneurs, lawyers, and notaries are not held administratively liable (Article 15.3 of the Code of Administrative Offenses of the Russian Federation).

Federal Tax Service Letter No. BS-4-11/14329 dated July 21, 2017 clarifies that if, after submitting the 6-NDFL for the six months, you discovered that an error was made in the calculation for the first quarter, which led to an underestimation of the amount of income and, accordingly, to understate the personal income tax base and the withheld tax amount, you will have to submit two updated calculations (both for the first quarter and for the first half of the year). After all, section 1 is filled in with a cumulative total from the beginning of the year, which means that all the calculations presented this year were incorrect.

Let's hope that this article will be useful to you and will help you fill out the 6-personal income tax for 9 months of 2021 without errors.

Rules for filling out reports

When filling out the report, you must follow some rules:

• Tax amounts are always indicated only in whole numbers, without kopecks. If the tax has a fractional part greater than 50 kopecks, then an increase of 1 ruble occurs, if less, it is discarded.
• Income and expenses that were received in foreign currency are indicated on the basis of the exchange rate determined by the Central Bank on the dates of receipt and expenditure;
• If an error is made, then you cannot use a tool like “Stroke” or similar ones to correct it. You need to fill out this sheet again;
• The report is printed on only one side of the sheet. Double-sided printing is not permitted;
• If the report is stapled, then this must be done carefully in the very corner of the document, without damaging the sheets.
• If a digital value is written in a column, then the numbers must be entered starting from the leftmost cell. All remaining blanks must be crossed out at the end;
• If filling out the report by hand on a blank form, then this must be done with a pen with black, purple or blue ink.

You might be interested in:

Electronic reporting: when is it mandatory, what is needed, operators, cost, free methods

Form of the new form 6-NDFL: what has changed?

The updated form 6-NDFL still consists of a title page and two sections. The changes made to it are as follows:

• The title page is presented in a new edition - two new lines have appeared in it specifically for successors submitting a new form of the 6-NDFL report instead of the reorganized tax agent: “Form of reorganization (liquidation)”, where the code is indicated, according to the table of codes for reorganization/liquidation forms;
• “TIN/KPP of a reorganized organization (separate division)” - these details are indicated by the successor company reporting for its predecessor.

As you can see, the main sections 1 and 2 of the new 6-NDFL form of 2021 have remained virtually unchanged, and the adopted innovations are relevant mainly for the legal successors of reorganized and liquidated companies.