Creating a new 6-NDFL report and filling out the title page
To create 6-NDFL, open 1C: Reporting (Reporting, certificates - 1C: Reporting) and on the Reports Create button to open a window for selecting the appropriate type of report.
In the new report parameters window, specify the Organization and Period for which the report is provided. If during the reporting period income was registered for several registrations with the Federal Tax Service, then you can generate reports for all at once or for several Federal Tax Service Inspectors selectively.
On the Title Page , in addition to the parameters specified when creating the report (organization, period, information about registration with the Federal Tax Service), pay attention to the Signature Date .
The date of signature affects the completion of information about unwithheld tax in Section 1 . Therefore, correctly indicate the signature date later than the date of payment of wages for the reporting period, when personal income tax is already registered as withheld.
How to generate 6-NDFL in 1C ZUP 3.0: instructions
Title page 6-NDFL
The checkpoint field at the top requires the user to name the reason code for registration at the place of residence of the company or at the place of registration of a separate division. The tax agent identification number is entered in the TIN field accordingly. According to the regulations, the machine assigns a zero correction number, since this is supposedly the first time you are sending a report and the corrections do not yet have any basis. In auto mode, the machine enters information into the Submission period (code) and Tax period (year) cells and they are drawn from the initial settings. The tax encoding consists of a four-digit code and implies an indication of where the company and its divisions are reporting and where they are registered. The place where you are going to transfer your reports is indicated in the column according to the location (accounting) (code).
Filling out Section 1 of form 6-NDFL
Fill out Section 1 according to the following algorithms:
- lines 020 – 045 depending on the date of payment of income, on which income is reflected in personal income tax accounting (wages - the last day of the month, other income - the actual date of their payment) and contains information about the amount of income and calculated tax.
For example, personal income tax on wages for March will be included in the report for the 1st quarter of 2021, because the date of payment of income for personal income tax accounting purposes in this case is 03/31/2020. (regardless of the actual date of payment of wages).
The information is filled out on the basis of the accumulation register Accounting for income for calculating personal income tax , as well as entries (with the type of movement Income ) of the accumulation register Calculations of taxpayers with the budget for personal income tax ;
- lines 070 – 090 are filled in depending on the actual date of the transaction and contain information about withheld, not withheld and returned tax.
For example, if personal income tax was withheld on April 13, 2020, then it does not matter for what period it was withheld. The amount of withheld personal income tax will be included in line 070 of the report for the 1st half of 2021.
The information is filled in based on the entries in the accumulation register. Calculations of taxpayers with the budget for personal income tax with the type of movement Expense .
Let us illustrate this with an example.
Example 1. Completing Section 1
Employee Gordeeva E.A. accrued in March:
- sick leave benefit in the amount of 5,000 rubles. (personal income tax = 650 rubles), paid along with the salary for March;
- one-time bonus of 10,000 rubles. (personal income tax = 1,300 rubles), taken into account for personal income tax purposes on the date of actual payment and issued together with wages for March;
- salary payment in the amount of 30,000 rubles. (Personal income tax = 3,900 rubles).
Payment of all accrued amounts and personal income tax withholding were made on 04/03/2020.
Until 03/01/2020 Gordeeva E.A. was on maternity leave and income subject to personal income tax was not paid to her. To simplify the example and increase the clarity of filling out 6-NDFL, let’s assume that Gordeeva E.A. the only employee.
Let's check the completion of Section 1 .
Let's open the entries in the accumulation register Income Accounting for calculating personal income tax (Service and settings - All functions - Accumulation registers). The income payment date for Salary Payment is 03/31/2020, therefore Salary Payment (RUB 30,000) will be included in Section 1 for the 1st quarter. Sick leave benefits and One-time bonuses are taken into account based on the date of their actual payment - 04/03/2020, therefore they will be included in the report for the 1st half of 2021.
The register contains records generated by the document Statement to the Bank (Payments - Statements to the Bank). This algorithm allows you to clarify the date of receipt of income for accruals taken into account by the date of payment. The clarification occurs in any case, even if in the accrual document the Planned payment date corresponds to the actual one.
6-NDFL reports for the 1st quarter of 2021. and 1st half of 2021 and check the completion of line 020 . In the report for the 1st quarter, only the salary of E.A. Gordeeva appears. (RUB 30,000).
The amount of benefits and one-time bonus (5,000 + 10,000 = 15,000 rubles) is included in the report for the 1st half of the year. Because the indicators of Section 1 are filled in with a cumulative total, then the value of the indicator of line 020 was:
- 30,000 (salary for March) + 5,000 (sick leave benefit) + 10,000 (one-time bonus) = 45,000 rubles.
Let's check the completion of information about the calculated tax and analyze the “receipt” records of the accumulation register Calculations of taxpayers with the personal income tax budget (Service and settings – All functions – Accumulation registers). Personal income tax calculated from wages is taken into account based on the date of income of 03/31/2020. and is subject to inclusion in 6-NDFL for the 1st quarter. Personal income tax on benefits and bonuses is reflected on the date of payment of income (04/03/2020) and will be included in the report for the 1st half of 2021.
Similar to income that is reflected for the purpose of accounting for personal income tax on the date of payment, personal income tax on such income is also re-accounted for on the date of actual payment using the Sheet . As a result, additional lines are formed with the type of movement Receipt in the accumulation register Calculations of taxpayers with the budget for personal income tax with the same negative and positive amount.
After filling out 6-personal income tax for the 1st quarter, we see in line 040 the amount of personal income tax only from wages for March (3,900 rubles)
The value of line 040 of the report for the 1st half of the year takes into account both the tax calculated on wages and personal income tax on benefits and bonuses:
- 3,900 (personal income tax on March salary) + 650 (personal income tax on benefits) + 1,300 (personal income tax on bonuses) = 5,850 rubles.
To check the completion of information about withheld personal income tax in Section 1 , we will open the “expenses” of the accumulation register Calculations of taxpayers with the budget for personal income tax . When filling out line 070 of the report, it is no longer the Date of receipt of income that is taken , but Period .
Because the entire amount of personal income tax was withheld on 04/03/2020, then in the report for the 1st quarter line 070 will remain empty.
And in 6-NDFL for the 1st half of the year, line 070 will be filled in with the amount of personal income tax on all income paid (RUB 5,850).
Results
Form 6-NDFL in 1C is generated automatically, with the exception of outdated versions of “1C 7”. The automatic generation process is simple. The main thing is that before this, data on the income of individuals for the reporting period and the amount of personal income tax withheld are correctly entered into the program.
2016 was marked by such a bright event for accountants and the 1C specialists accompanying them as the introduction of a new form of quarterly reporting 6-NDFL.
Users of 1C 8.2 (ZUP 2.5) probably suffered the most problems. At first, they were strongly recommended to uncheck the box “When calculating personal income tax, take the calculated tax into account as withheld,” then practice showed how much more convenient it was to leave this box.
Also, for the convenience of correcting the confusing situation in the sequence of documents for accruals and payments of wages, 1C manufacturers created an equally confusing document “Chain of Personal Income Tax Accounting Documents”. Trying to use it adds pain to the exhausted heads of accountants. At the time of the last hours of the deadline for submitting the first 6-NDFL declaration, the amount of information on how to work with this document was extremely scarce.
Filling out Section 2 of form 6-NDFL
Section 2 is also filled out based on the entries in the accumulation register Calculations of taxpayers with the budget for personal income tax with the type of movement Expense . Unlike Section 1, the information is not filled in on an accrual basis, but only for the reporting quarter. Section 2 includes only those register entries payment deadline falls within the reporting quarter.
The deadline for tax payment is determined as:
- the last day of the month for personal income tax withheld from sick leave and vacation pay;
- next business day for personal income tax on all other income;
Information about withheld tax in Section 2 is grouped into blocks of lines 100-140 by 3 dates:
- date of receipt of income;
- tax withholding date ( Period in the register);
- deadline for transferring personal income tax (detail Deadline for payment ).
Information for filling out line 130 is taken from the Amount of paid income requisite of the accumulation register Calculations of taxpayers with the personal income tax budget , and the personal income tax amount is taken from the Amount .
Let us illustrate this with an example.
Example 2. Completing Section 2
Let's leave the initial data of Example 1 and check how Section 2 .
Let’s open the “expenses” of the accumulation register Calculations of taxpayers with the budget for personal income tax . Details Deadline for payment of all records of withheld personal income tax according to Gordeeva E.A. falls on April 2021.
Because The deadline for transferring personal income tax withheld from all income of Gordeeva E.A. falls on April 2021, then there is no information for filling out Section 2 for the 1st quarter. Therefore, Section 2 will not be completed, which is correct.
Information on withheld tax will be included in the report for the 1st half of 2021. Register entries Calculations of taxpayers with the budget for personal income tax according to Gordeeva E.A. differ in the dates of receipt of income and tax withholding, as well as the deadline for transferring personal income tax. Therefore, each entry must be completed in a separate block of lines in Section 2 . The screenshot shows how the register details affect the completion of indicators.
When filling out 6-NDFL for the 1st half of 2021. Section 2 is filled with three blocks of lines. Each block of lines 100-140 corresponds to a register entry Calculations of taxpayers with the budget for personal income tax .
More details on how salary payments are registered and personal income tax withholding are discussed in our course “ZUP 3.1. – personnel and salary accounting from A to Z” Topic 6.3: Payment of wages and withholding personal income tax
