6-NDFL Errors when filling out
If an organization sends false 6-NDFL information to the tax office, it faces a fine of 500 rubles. Penalties will be applied if the following conditions are simultaneously met:
- An error identified in the information led to arrears;
- The rights of workers were violated, for example the right to deduction.
First, let's look at the most common mistakes:
Salaries for June were reflected in the report for the 1st half of the year
The income of the second section of information 6-NDFL includes the amounts of the period in which the deadline for tax payment falls (
6-NDFL Errors in the first section
The first section must contain information on all amounts of accrued income, as well as accrued and withheld tax. The indicator is indicated on an accrual basis from the beginning of the year. At the same time, the most common mistakes when filling out this section are the following:
- The first section is not filled out with an accrual total;
- Line 020 includes income that is not subject to personal income tax;
- Line 070 includes the tax that will be withheld in the next reporting period. This error can occur if you indicate personal income tax on wages accrued in one period, the payment of which will only be in the next period;
- Line 080 indicates the tax for which the obligation to withhold and transfer has not yet occurred;
- Line 080 indicates the difference between the accrued and withheld tax.
List of violations
To fill out and submit 6-NDFL without error, we strongly recommend that you refer to the letter of the Russian Tax Service dated November 1, 2021 No. GD-4-11/22216. It contains a list of 26 violations that are common to tax agents. When an accountant finds an error in 6-NDFL, this is not an uncommon situation. But it can be avoided if you are aware of the experience of colleagues who also make mistakes when filling out 6-NDFL and submitting it.
At the end of 2021, the Federal Tax Service of Russia identified the following errors in form 6-NDFL:
| № | NKRF norm that has been violated | The essence of the violation | Reason for violation | How to fill out 6-personal income tax without errors, and also submit |
| 1 | Art. 226 Article 226.1 Art. 230 | The amount of accrued income on line 020 of section 1 is less than the sum of the lines “Total amount of income” of 2-NDFL certificates | Failure to comply with control ratios | The amount of accrued income (line 020) at the corresponding rate (line 010) must correspond to the sum of lines “Total amount of income” at the corresponding tax rate of 2-NDFL certificates with attribute 1, submitted for all payers by this tax agent, and lines 020 at the corresponding tax rate (page 010) of appendices No. 2 to the DNP, submitted for all payers by this tax agent (the ratio is applied to the calculation for the year) (letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852, clause 3.1). |
| 2 | Art. 226 Art. 226.1 Art. 230 | Line 025 of section 1 at the corresponding rate (line 010) does not correspond to the amount of income in the form of dividends (according to income code 1010) of 2-NDFL certificates with attribute “1” presented for all payers | Failure to comply with control ratios | The amount of accrued dividends (p. 025) must correspond to income in the form of dividends (according to income code 1010) of 2-NDFL certificates with attribute “1” submitted for all payers by this tax agent, and income in the form of dividends (according to income code 1010) of the applications No. 2 to the DNP submitted for all payers by this tax agent (the ratio is applied to the calculation for the year) (letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852, clause 3.2). |
| 3 | Art. 226 Art. 226.1 Art. 230 | The calculated tax on line 040 of section 1 is less than the sum of the lines “Calculated tax amount” of 2-NDFL certificates for the previous year | Failure to comply with control ratios | The amount of calculated tax (line 040) at the corresponding tax rate (line 010) must correspond to the sum of the lines “Tax amount calculated” at the corresponding tax rate of 2-NDFL certificates with attribute “1” submitted for all payers by this tax agent, and lines 030 at the corresponding tax rate (line 010) of appendices No. 2 to the DNP, submitted for all payers by this tax agent (the ratio is applied to the calculation for the year) (letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852, clause 3.3 ). |
| 4 | clause 3 art. 24 Article 225 Art. 226 | According to line 050 of section 1, the amount of fixed advance payments is greater than the calculated tax | Failure to comply with control ratios | The amount of fixed advance payments should not exceed the amount of calculated tax for the payer. (letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852, clause 1.4) |
| 5 | Art. 226 Art. 226.1 Art. 230 | Overestimation or understatement of the number of individuals (p. 060) who received income Similar errors in the 6-NDFL declaration regarding discrepancies with the number of 2-NDFL certificates. | Failure to comply with control ratios | The value of line 060 must correspond to the total number of 2-NDFL certificates with attribute “1” and appendices No. 2 to the DNP, submitted for all payers by this tax agent (the ratio is applied to the calculation for the year) (letter of the Federal Tax Service dated March 10, 2016 No. BS-4- 11/3852) |
| 6 | clause 2 art. 230 | Section 1 is filled in with a non-cumulative total | Failure to follow the procedure for filling out the calculation | Section 1 is filled out with an accrual total for the first quarter, six months, 9 months and a year (clause 3.1 of section III of the Procedure for filling out and submitting calculations in form 6-NDFL, approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450 (hereinafter - Order). |
| 7 | clause 2 art. 230 art. 217 | Line 020 indicates income that is completely exempt from personal income tax. | Failure to comply with the clarifications of the Federal Tax Service of Russia | There is no need to show non-taxable income (letter of the Federal Tax Service dated 08/01/2016 No. BS-4-11/13984, question No. 4) |
| 8 | Art. 223 | There are frequent errors in 6-NDFL on line 070 of section 1. This is when a tax is shown that will be withheld only in the next reporting period (for example, wages for March paid in April) | Failure to comply with the clarifications of the Federal Tax Service of Russia | Line 070 of Section 1 indicates the total amount of tax withheld on an accrual basis from the beginning of the tax period. Since tax withholding from wages accrued for May, but paid in April, must be made by the tax agent in April directly upon payment, line 070 for the first quarter of 2017 is not filled in (letter of the Federal Tax Service dated 01.08.2016 No. BS-4-11/ 13984, question No. 6). |
| 9 | subp. 1 clause 1 art. 223 | Income in the form of temporary disability benefits is reflected in the period for which the benefit was accrued | Failure to comply with the clarifications of the Federal Tax Service of Russia | The date of actual receipt of temporary disability benefits is the day the income is paid, including transfers to the payer’s bank accounts or, on his behalf, to the accounts of third parties. Such income is reflected in the period in which it was paid (letter of the Federal Tax Service dated August 1, 2016 No. BS-4-11/13984, question No. 11). |
| 10 | clause 5 art. 226 and paragraph 14 of Art. 226.1 | Line 080 of Section 1 indicates the tax on wages that will be paid in the next reporting period (submission period). These are typical errors in 6-NDFL for 2021 - that is, when the deadline for fulfilling the obligation to withhold and transfer personal income tax has not arrived. | Failure to comply with the clarifications of the Federal Tax Service of Russia | Line 080 reflects the total amount of tax not withheld by the tax agent from income received by individuals in kind and in the form of material benefits in the absence of payment of other income in cash. If the amount of tax withheld in the next reporting period (submission period) is reflected on line 080, an updated calculation for the corresponding period must be submitted (letter of the Federal Tax Service dated August 1, 2016 No. BS-4-11/13984, question No. 5). |
| 11 | clause 5 art. 226 | Incorrect completion of line 080 of section 1 in the form of the difference between calculated and withheld tax | Failure to comply with the clarifications of the Federal Tax Service of Russia. Violation of the procedure for filling out the calculation. | Line 080 of Section 1 reflects the total amount of tax not withheld from received natural income and from material benefits, in the absence of payment of other income in cash (letter of the Federal Tax Service dated 01.08.2016 No. BS-4-11/13984, issue No. 5) . |
| 12 | Art. 126 clause 2 art. 230 | Filling out section 2 with a cumulative total | Error when filling out reports. Failure to comply with the clarifications of the Federal Tax Service of Russia. | Section 2 reflects those transactions that took place over the last 3 months of this period (letters from the Federal Tax Service dated 02/25/2016 No. BS-4-11/3058 and dated 02/21/2017 No. BS-4-11/14329, issue No. 3) . |
| 13 | clause 6 art. 226 | Lines 100, 110, 120 of section 2 indicate periods outside the reporting period | Error when filling out reports. Failure to comply with the clarifications of the Federal Tax Service of Russia. | Section 2 reflects those transactions that took place over the last 3 months of this period. If a tax agent performs an operation in one reporting period and completes it in another, it is reflected in the completion period. 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 of the Tax Code of the Russian Federation (letters of the Federal Tax Service dated 02/25/2016 No. BS-4-11/3058 and dated 02/21/2017 No. BS-4-11/14329, issue No. 3). |
| 14 | clause 6 art. 226 | When the timing of personal income tax transfer is incorrectly reflected (for example, the date of actual tax transfer is indicated) - this is an error in line 120 of 6-NDFL | Failure to comply with the clarifications of the Federal Tax Service of Russia. | It is necessary to take into account the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Tax Code of the Russian Federation (letter of the Federal Tax Service dated February 25, 2016 No. BS-4-11/3058) |
| 15 | clause 2 art. 223 | When the date of money transfer is indicated on line 100 when paying wages, this is an error in the date in 6-NDFL | Error when filling out reports. Failure to comply with the clarifications of the Federal Tax Service of Russia. | The date of actual receipt of wages is the last day of the month for which income was accrued for the performance of labor duties in accordance with the employment agreement (contract) (letter of the Federal Tax Service dated February 25, 2016 No. BS-4-11/3058) |
| 16 | clause 2 art. 223 | On line 100 of section 2, when paying a bonus based on the results of work for the year, the last day of the month is indicated on which the bonus order is dated | Error when filling out reports. Failure to comply with the clarifications of the Federal Tax Service of Russia. | The date of actual receipt of the bonus based on the results of work for the year is the day of payment of income, including its transfer of income to the payer’s accounts or, on his behalf, to the accounts of third parties (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated 06.10 .2017 No. ГД-4-11/20217). |
| 17 | Art. 231 | According to line 140 of section 2, the withheld tax is indicated taking into account the amount of personal income tax returned by the tax agent | Failure to comply with the procedure for filling out the calculation | In line 140 indicate the generalized amount of tax withheld on the date indicated in line 110. That is, exactly the one that was withheld (clauses 4.1, 4.2 of the Procedure). |
| 18 | clause 2 art. 230 | Duplication in section 2 of operations started in one reporting period and completed in another | Failure to comply with the clarifications of the Federal Tax Service of Russia | Section 2 reflects those transactions that took place over the last 3 months of this period. If a tax agent carries out an operation in one reporting period and completes it in another, it is reflected in the completion period (letters of the Federal Tax Service dated 02.25.2016 No. BS-4-11/3058 and dated 02.21.2017 No. BS-4-11/, question . No. 3). |
| 19 | subp. 2 clause 6 art. 226 | Interpayments (salaries, vacation pay, sick leave, etc.) are not included in a separate group. | Failure to comply with the clarifications of the Federal Tax Service of Russia. Violation of the procedure for filling out the calculation. | The block of lines 100 – 140 of Section 2 is filled out for each tax transfer deadline separately, if for different types of income with the same date of their actual receipt, there are different tax transfer deadlines (clause 4.2 of the FN order dated October 14, 2015 No. ММВ-7-11/ 450). |
| 20 | clause 2 art. 230 | When changing the location of an organization (separate division), the report is submitted to the Federal Tax Service at the previous place of registration | Failure to comply with the clarifications of the Federal Tax Service of Russia | After registration with the Federal Tax Service at the new location of the organization (separate unit), the following is submitted here:
In this case, the checkpoint is indicated as assigned to the new location (letter of the Federal Tax Service dated December 27, 2016 No. BS-4-11/25114). |
| 21 | clause 2 art. 230 | Submission of a report on paper if the number of employees is 25 or more people | Failure to comply with the provisions of the Tax Code of the Russian Federation | If the number of people who received income in the tax period is 25 or more, submit it electronically using the TKS |
| 22 | clause 2 art. 230 | Submission of reports for separate units on paper with an average number of 25 people (with a number of separate units of up to 25 individuals). | Failure to comply with the provisions of the Tax Code of the Russian Federation | If the number of people who received income in the tax period is 25 or more, submit it electronically using the TKS |
| 23 | clause 2 art. 230 | Organizations with several divisions and operating within one municipality submit one report | Failure to follow the procedure for filling out the calculation | The report is filled out separately for each separate division registered. Even if it is one municipal territory. In the line “Checkpoint” indicate the checkpoint at the place of registration of the organization at the location of its separate location (clause 2.2 of Section II of the Procedure). |
| 24 | clause 2 art. 230 | Inaccurate data regarding calculated personal income tax amounts (over/underestimated) | Error when filling out reports | Submit the updated calculation (question No. 7 from the letter of the Federal Tax Service dated July 21, 2017 No. BS-4-11/14329) |
| 25 | clause 7 art. 226 | When filling out OKTMO, there is an error in 6-NDFL (the same applies to the checkpoint). Discrepancies between OKTMO codes in calculations and personal income tax payments, leading to unreasonable overpayments and arrears. | Failure to follow the procedure for filling out the calculation | If an error is detected regarding the indication of the checkpoint or OKTMO, 2 calculations are submitted: 1. Clarified to the previously presented one, indicating the corresponding checkpoints or OKTMO and zero indicators for all sections. 2. Primary indicating the correct checkpoint or OKTMO. (letter of the Federal Tax Service dated August 12, 2016 No. GD-4-11/14772) |
| 26 | clause 2 art. 230 | Violation of the deadline for submitting 6-NDFL | Failure to comply with the norms of the Tax Code of the Russian Federation | Payments for the first quarter, half a year, 9 months are submitted no later than the last day of the month following the corresponding period. And for the year - no later than April 1 of the following year |
6-NDFL Errors in the second section
In the second section of the calculation, you should indicate the dates of receipt of income by individuals, as well as the dates of tax withholding. Moreover, this section indicates only transactions for the last three months. For example, if the calculation is completed for 2021, then the second section should contain information on transactions for October, November and December of this year. If you fill out the indicators in this section on a cumulative basis, this will be a gross violation.
When filling out lines 100 – 140, the most common error is the following: the date of actual receipt of income, the date of deduction of income and its transfer are incorrectly indicated.
Tax on the employee's income is withheld on the date of actual payment. This rule applies to any type of payment, except income in kind or in the form of financial benefits. Suppose that the salary for November was paid on the last day of the month, then the second section should contain transactions on the following dates:
- Line 100 – as of November 30;
- Line 110 – as of November 30;
- Line 120 – for December 1.
What to do if an error is found?
If you independently find out that the report was submitted with incorrect information, you need to immediately submit an update: then there will be no fine (Clause 2 of Article 126.1 of the Tax Code of the Russian Federation).
If you paid the tax on time, but, for example, due to errors in Section 2 of the 6-NDFL report, the Federal Tax Service program has already accrued penalties, along with the updated calculation, submit a cover letter to the Federal Tax Service, where you indicate:
- that they independently discovered and corrected the error;
- error description;
- request for recalculation of penalties.
Since Section 1 of personal income tax is compiled on an accrual basis, an error made in the previous quarter of the year may be contained not in one, but in several subsequent quarters of this year. If this happens, you will have to submit adjustments for all incorrect reporting periods.
And another common situation: the tax was paid on time, but in the 6-personal income tax separately the company installed a checkpoint at the head office. Then she corrected the error, but later than the deadline for submitting the report. The fine can also be canceled in this case: to do this, file a complaint with the Federal Tax Service (Letter of the Federal Tax Service dated August 12, 2016 No. GD-4-11/14772).
In your complaint, please indicate that you submitted the initial payment for the unit on time. And also explain that you corrected the error by submitting a clarification with the old checkpoint and zero indicators, and then sent the original report with the correct checkpoint.
Such a complaint is submitted through the inspection that made the decision, whose employees themselves will forward it to the Federal Tax Service within 3 working days (clause 1 of Article 139 of the Tax Code of the Russian Federation).
The legislative framework
| Legislative act | Content |
| Letter of the Federal Tax Service No. BS-4-11/21695 dated November 16, 2016 | “On filling out section 2 of form 6-NDFL” |
| Article 226 of the Tax Code of the Russian Federation | “Features of tax calculation by tax agents. Procedure for deadlines for tax payment by tax agents" |
| Order of the Federal Tax Service of Russia No. ММВ-7-11/ [email protected] dated 10/14/2015 | “On approval of the form for calculating personal income tax amounts calculated and paid by a tax agent (6-NDFL), the procedure for filling it out and submitting it” |
| ★ Collection and directory of all personnel documents (forms and documents in word format) > 1200 books purchased |
To organize personnel records in a company, beginner HR officers and accountants are perfectly suited to the author’s course by Olga Likina (accountant M.Video management) ⇓
| ★ Author's course “Automation of personnel records using 1C Enterprise 8” (more than 30 step-by-step video lessons for beginners with instructions) purchased > 2000 practical courses |
Fine under Art. 123 of the Tax Code of the Russian Federation: how it was and how it became
Let us recall that until September 3, 2010, tax agents were subject to a fine only for non-transfer (incomplete transfer) of tax subject to withholding and payment (Article 123 of the Tax Code of the Russian Federation (as amended, valid until September 3, 2010)). As judicial practice shows, a fine was threatened only if personal income tax was not transferred to the budget before the inspectorate made a decision on the audit (Letter of the Ministry of Finance of Russia dated October 13, 2008 N 03-02-07/2-177; Resolution of the Federal Antimonopoly Service of the Eastern Military District dated May 12, 2008 on the case N A17-6144/2007-05-20; FAS VSO dated January 29, 2009 N A19-3295/08-50-F02-7091/08;). That is, according to the judges, liability for untimely transfer of tax by a tax agent in Art. 123 of the Tax Code of the Russian Federation was not established. As a result, organizations that transferred personal income tax to the budget after the due date got off with only penalties. Of course, the tax authorities did not like this situation. After all, penalties were not particularly motivating for timely payment of personal income tax (as a rule, they are not so large, since they are calculated based on 1/300 of the refinancing rate of the Central Bank (Clause 4 of Article 75 of the Tax Code of the Russian Federation)). And the tax service, together with the Ministry of Finance, initiated amendments to Art. 123 Tax Code of the Russian Federation. As a result, from 09/03/2010 you can face a fine, among other things, for late transfer of personal income tax to the budget (Article 123 of the Tax Code of the Russian Federation). Thus, now those who transferred the personal income tax withheld from employees with a delay of at least 1 business day can be fined 20% of the untimely transferred tax amount by tax authorities. By the way, the Federal Tax Service in the Perm Territory has already reported on its website about an increase in fines collected from tax agents: in 2011 they increased by more than 15% compared to 2010. In addition, the Federal Tax Service reported that tax agents must be fined for each case untimely transfer of tax, despite the payment of the debt before a decision was made based on the results of the audit and the absence of arrears for personal income tax. However, if you untimely transferred personal income tax with a payment deadline of September 3, 2010 , but corrected the error before the decision was made, you will not face a fine. After all, norms that worsen the position of tax agents do not have retroactive effect (Clause 2 of Article 5 of the Tax Code of the Russian Federation; Resolution of the Federal Antimonopoly Service ZSO dated February 16, 2012 in case No. A75-4084/2011). This means that responsibility for the provisions provided for in Art. 123 of the Tax Code of the Russian Federation, offenses committed before the amendments entered into force, but discovered after this point, do not apply. And some regional Federal Tax Service offices explain on their websites that in this case the provisions of Art. 123 of the Tax Code in the old edition, taking into account established judicial practice.
Please note: Explanations from the regional Federal Tax Service on the procedure for holding tax agents accountable under the new version of Art. 123 of the Tax Code of the Russian Federation are posted on the websites: Federal Tax Service for the Perm Territory: https://www.r59.nalog.ru > News > All news > Service events > Publication date 02/21/2012 “The Department reminds tax agents that timely transfer of personal income tax excludes unreasonable expenses for payment of fines" (https://www.r59.nalog.ru/ns/3896662/); Federal Tax Service for the Astrakhan region: https://www.r30.nalog.ru > News > All news > Service events > Publication date 05/19/2011 “On the application of Art. 123 of the Tax Code of the Russian Federation" (https://www.r30.nalog.ru/ns/3808789/); Federal Tax Service in the Khabarovsk Territory: https://www.r27.nalog.ru > News > All news > Service events > Publication date 05/04/2011 “On bringing to tax liability under Art. 123 of the Tax Code of the Russian Federation" (https://www.r27.nalog.ru/help_nalog/nalz/on/3804124/).
