6-NDFL is filled in with a cumulative total from the beginning of the year

Employer reporting

Svetlana Melnik

Expert – HR and accounting

Current as of June 1, 2019

When creating the 6-NDFL calculation, you should pay close attention to some important nuances on which the correctness of the document’s preparation depends. One of the common questions that arises when filling out 6-NDFL: should I enter information only for a certain period of time or from the beginning of the calendar year? You will find the answer in this article.

What parts does the 6 personal income tax report consist of?

There is no need to fill out the Form 6 Personal Income Tax for each employee of the company separately. This document is a consolidated form of reporting for the entire enterprise.

6 Personal income tax is filled out incrementally from the beginning of the year, which means that when filling out the report for the half-year, it is necessary to take into account the calculation data for the first quarter. When filling out the form for the 3rd quarter, data for the previous 2 quarters is taken into account, etc.

The new reporting form consists of 3 parts:

title page;
first section;
second section.

The report form must be completed and submitted to the tax authority by August 1, 2021.

How to determine the amount of income

Determining the amount of accrued income is one of the difficulties that arise when filling out Section 1 of 6-NDFL. The fact is that the concept of “accrued income” in accounting differs from the norms of Chapter. 23 Tax Code of the Russian Federation. Determining the amount of income that should be included in the calculation must be guided by Art. 223 Tax Code of the Russian Federation.

For example, wages are reflected in section 1 in the period of their accrual, as in accounting, and sick leave and vacation pay - in the payment period. Material benefit is in the period of its accrual, while in accounting there is no such concept at all.

Payment under GPC agreements is included in the report when money is paid out. It does not matter whether the work is completed or an advance is transferred. Conversely, completed but unpaid work is not shown in section 1.

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The date of receipt of income in kind should be determined according to the norms of the Civil Code of the Russian Federation: income arises at the moment of transfer of ownership.

The Ministry of Finance and the Federal Tax Service for a long time could not decide on the procedure for including bonuses in Section 1 of 6-NDFL. According to the latest version of the departments, one-time bonuses not related to performance are included in the calculation on the date of payment, monthly bonuses for performance are taken into account along with the salary, quarterly and annual bonuses are taken into account on the date of the bonus order.

Obviously, accounting data is not enough to prepare a calculation in Form 6-NDFL - all the necessary information should be taken from special tax registers for tax. The maintenance of such registers is provided for in paragraph 1 of Art. 230 Tax Code of the Russian Federation.

How to fill out the cover page

Filling out title page 6 of personal income tax for the six months with an accrual total begins with indicating information about the tax agent, that is, about a legal entity or individual entrepreneur.

This page must include:

Business name;
TIN/KPP;
OKTMO code.

At the next stage, we move on to filling out the codes. The first code that is indicated is the reporting period code. So, as we fill out the 6 personal income tax report with an accrual total for the 2nd quarter, we should enter code “31” in this field. In addition, on this page the accountant must enter the following codes:

code “212” to determine the place of registration of the enterprise;
code “320” to indicate the activities of an individual entrepreneur;
code "213" for large tax agents.

On the first page of the report there is a field “Adjustment number”. If you are preparing the first version of the report for the half-year, then zeros are entered in this line. However, if we are talking about a report in which clarifying data is submitted, then it is necessary to indicate the corresponding adjustment number.

Report 6 personal income tax for the half-year: how to fill it out correctly with an accrual total

6 Personal income tax for the six months is filled out with a cumulative total, so the document must indicate not only data for the 2nd quarter, but also for all 6 months of the current calendar year.

In the first section of the document, the accountant must indicate:

total amounts for taxable accrued payments;
amounts of tax deductions;
the amount of personal income tax withheld;
the amount of actual tax deducted;
number of employees at the enterprise.

Let's look at how Section 1 of personal income tax is filled out using an accrual total using a real example. Let's imagine that there is a company that employs 19 people. In the first 3 months of the current calendar year, she earned 550,658 rubles. The amount of tax deductions amounted to 58,800 rubles. For these 3 months, an employee of the company’s accounting department calculated income tax, the amount of which is 13%, that is, 63,942 rubles. An amount of 42,630 rubles was transferred to the state treasury.

Taking into account the above, in the first section the lines are filled in as follows:

amount 550,658 rub. indicated in line No. 020;
amount 58,800 rub. fits in line No. 030;
amount 63,942 rub. indicated in line No. 040;
the number of employees (19 people) is entered in line No. 060;
the amount of tax transferred in the amount of 42,630 rubles. indicated in line No. 070.

Report 6 of personal income tax for the second quarter contains financial data of the enterprise for April, May and June. During this period, ours managed to earn 618,233 rubles. From this amount, the accountant deducted 58,800 rubles. The amount of accrued tax is 72,726 rubles. An amount of 69,798 rubles was sent to the state treasury.

Filling out section 1 6-NDFL

Now let's see how the data is reflected in the 6th personal income tax report for the 2nd quarter, increasing. In lines No. 020 to No. 070, you must indicate the following data:

in line No. 020 we indicate the amount that the company earned for the six months - 1,168,891 rubles. (RUB 550,658 + RUB 618,233);
in line No. 030 we enter the amount of deductions for these 2 quarters - 117,600 rubles. (RUB 58,800 + RUB 58,800);
in line No. 040 you should enter the total amount of income tax for the first 6 months of the calendar year - 136,668 rubles. (RUB 63,942 + RUB 72,726);
in line No. 060 we indicate the number of employees - 19 (if no one was fired or hired);
in line No. 070 we enter the total amount of funds transferred to the state treasury - 112,428 rubles. (RUB 42,630 + RUB 69,798)

Now let’s look at how to correctly fill out the 6 personal income tax report, section 2, with an accrual total.

Section 2 of the 6NDFL report: how to fill it out correctly

Section 2 6 of personal income tax is filled out on a cumulative basis and contains more detailed data than on the previous two pages. In this section it is necessary to indicate accrued funds for each month of the six months. In addition, the accountant must enter the amounts of taxes withheld.

Section 2 contains lines No. 100-No. 140, in which the following data is filled in:

Line No. 100 reflects the day the income was received. As the Tax Code states, such a day is considered the last day of the month for which the company pays wages. The date of payment of funds for sick leave and vacation pay is the day of actual payment of these funds.
In line No. 110 it is necessary to indicate the date when the tax was transferred to the budget. Please note that this day should not be later than the day of payment of wages.
Line No. 120 contains the income retention period. This period is the day following the day of actual payment. If we talk about vacation and sick leave payments, the period of withholding of such income may extend until the last day of the month in which such payments were made.
Line No. 130 indicates the taxable amount of funds for the last month.
In line No. 140, the accountant enters the amount of tax withheld.

When the 6NDFL report is filled out with an accrual total, problems may arise for the accountant.

What problems may arise when filling out section 2?

Most often, when Form 6NDFL is filled out on an accrual basis, the accountant faces problems that may be related to how to correctly calculate cash payments in different periods. One of these questions is: how to correctly formulate data on wage payments for June, if in reality they will be paid in July?

In this case, the actual date of receipt of wage payments is considered to be the last day in the month when these payments were accrued. The tax amount is calculated in the same month. As you can see, even before the beginning of July, the accountant can know what monetary values should be indicated in lines No. 020 and No. 040.

In the personal income tax report 6 for the 1st half of the year, the cumulative total contains lines No. 070 and No. 080. They don't fill up. And this is discussed in the rules of the Federal Tax Service. According to them, the amount of tax deducted from salaries for June, which will be paid to employees in July, should not be indicated in the 6NDFL report for the half-year. These data will already be indicated in the next report, which the company will prepare for the 3rd quarter, that is, for 9 months of the calendar year.

Let's look at this with an example. I received an income for 6 months of work, the amount of which is 300 thousand rubles, that is, 50 thousand rubles. for each month of the calendar year. The amount of income tax withheld is 39 thousand rubles, and the amount transferred is 26 thousand rubles. Tax deductions are not yet available. The salary for June is 50 thousand rubles. It will actually be paid on July 10, 2021.

The 6NDFL report is submitted on an accrual basis, so the data in the first section is provided line by line:

Line No. 020 indicates the total amount of income for 6 calendar months;
In line No. 030 you must enter a zero value, because deductions have not yet been made;
In line No. 040, the accountant enters the income tax amount, which in our case is 39 thousand rubles;
In line No. 070 you should indicate 26 thousand rubles, that is, the amount of the transferred tax;
In line No. 080 a zero value is written.

Personal Income Tax Report 6 will provide cumulative information from the beginning of the year on the payment of wages in July. The lines in the second section of the report will be filled in as follows:

In line No. 100 we indicate the day when the income was received, that is, June 30, 2017;
Line No. 110 records the date when the tax was transferred, that is, July 11, 2017;
In line No. 120, the accountant should indicate the period for withholding the amount of income, that is, July 12, 2017;
Line No. 130 indicates the amount of income for the last month, which is subject to taxation, that is, 50 thousand rubles;
Line No. 140 indicates the amount of tax withheld, that is, 6,500 rubles.

When the 6NDFL report is made as a cumulative total, the accountant may have a problem taking into account the data for the transition period.

When are income tax reports submitted?

Current tax reporting, when calculated on an accrual basis by quarter, is submitted by the 28th in April, July and October. The final declaration with the final amount of tax deductions from profits must be submitted by March 28 of the following year.

The final tax amount will be reduced by companies that, during this reporting period:

modernized and technically re-equipped, updated their fixed assets;
spent money on vacations for employees and members of their families, while concluding agreements with travel agencies.

When calculating the tax, a number of financial receipts are not taken into account, such as contractual prepayments, replenishment of the authorized capital, transfer of deposits or pledges, commissions, debt write-off.

To calculate taxes for organizations operating under special tax regimes, other rules and rates apply. You can learn about these systems here. You can read more about OSNO, its advantages and disadvantages here.

Sources:

Procedure for calculating tax and advance payments

Tax return form

Updated calculation and transition period

Accountants of some companies indicate information about the payment of wages for March in the half-year report, since employees actually receive their money in April. Data on accrued tax on such payments is entered in line No. 070 in the first section. However, the question arises: “Is it necessary to make an updated calculation in this case?”

It is impossible to give a definite answer to this question. The fact is that the instructions of the Federal Tax Service regarding the submission of reports for the first 3 months of the calendar year do not say anything about drawing up an updated calculation. This means that filling out such a report is unnecessary.

On the other hand, many accountants are of the opinion that it is worth drawing up an updated calculation, because this will avoid additional difficulties with inspectors.

The transition period may also apply to sick leave accruals. The day of actual receipt of sick leave funds is not the last day of accrual, but the moment the employee receives this money. For example, if a specialist issued a sick leave in June, and the accountant accrued cash benefits in July, then the data on deducted taxes will be reflected in the 6NDFL report for the 3rd quarter, that is, for 9 months.

How to identify and correct errors

You can check on your own the correctness of the calculation using the tax inspectorate algorithms using letters from the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852 and dated November 1, 2017 No. GD-4-11/22216. The control ratios contained in them make it possible to identify not only the inconsistency of indicators within the 6-NDFL form, but also to verify the calculation with the 2-NDFL certificates.

What to do if errors in the submitted form 6-NDFL in section 1 could not be avoided? If the inaccuracy led to the incorrect reflection of the amount of tax or other information, you will have to submit an updated calculation. The law obliges tax agents to correct the submitted data, regardless of how the distortion affected the declared tax amount. This rule is contained in paragraph 6 of Art. 81 Tax Code of the Russian Federation.

When preparing the clarification, you must keep in mind that if, after sending the form for the half-year, an error was discovered in the report for the 1st quarter, you must submit two adjustments: for the 1st quarter and the half-year, respectively (letter of the Federal Tax Service dated July 21, 2017 No. BS-4-11/14329). This is due to filling out the indicators in section 1 with a cumulative total.

Filling out the 6 personal income tax report for the six months: what you need to remember

Although the accountant must fill out the 6NDFL report on an accrual basis, there are still some points that should not be forgotten when drawing up this document:

There is no need to indicate the overpayment in line No. 070. The line should only indicate the total amount that has been withheld since the calendar year.
If we talk about tax agents who have several separate divisions, then each such division is required to fill out a report form and submit it to the territorial tax authority independently.
It happens that several employees are on vacation during one calendar month. In this case, each amount of vacation payments must be displayed in a separate block. But the accountant has the right to combine the amounts of payments if the dates of payment of vacation funds coincide. But line No. 120 remains the same for all vacation pay blocks. This is due to the fact that the transfer date for these payments is the last day of the month.
If taxation in a company is carried out according to several tax rates, then a separate block is filled in for each tax rate.
If an individual is allowed a property deduction, it is indicated in line No. 030 in the first section. The amount of such a deduction is formed within the limits of the income that was accrued to the specialist. Please note that the values in line #020 cannot exceed the values in line #030.

When filling out the 6NDFL report for the 2nd quarter, you should be careful. To ensure that there are no inaccuracies in the documents, the accounting department employee must apply control ratios. When checking the data in the report form, you should also focus on the data from the previous report.

If your 6NDFL report contains errors or you submit it late, the tax authorities have the right to charge fines.

How to submit a half-year report to the tax authority

Today, tax agents can submit the 6NDFL report for the six months:

In paper form - the document form can be filled out with a ballpoint pen or using computer programs.
In electronic form – this form of document is filled out on a computer and certified with an electronic signature.

It is worth remembering that companies that employ more than 25 people only need to prepare and submit to the tax authority an electronic version of the document.

In addition, you need to know which tax authority you need to submit the 6NDFL report to. The place where the form is submitted depends on which tax system the tax agent uses. If the simplified tax system is used, then the report must be submitted to the territorial tax authority. For tax agents who use the UTII system, the 6NDFL report is sent to the tax authority at the place of registration for UTII.

The date of presentation of the 6NDFL report is the day when the tax agent personally brought it to the tax office or sent it by mail.

Practical advice

Accountants who have been involved in documentation and reporting for many years have their own secrets that help not only optimize work and reduce the time spent on it, but also avoid unnecessary mistakes.

So:

Everyone knows that according to the Law, an enterprise must submit an electronic version of reporting only if the number of employees in this organization exceeds 25 people. In other cases, you can, of course, limit yourself to providing only a paper version, but it’s still worth thinking about.

Even experienced accountants now prefer to use electronic reporting programs and strongly advise beginners to do so.

This is easily explained - accounting programs today are designed in such a way that many data are pulled up automatically, based on the initial parameters. As a result, this not only allows you to save time spent filling out lines that will be entered automatically in the program, but also avoids unnecessary errors that can be made when calculating.

Even if, according to all regulatory indicators, an entrepreneur has the right not to submit a zero reporting form 6 of personal income tax, it is strongly recommended to still submit it, or at least write an explanatory letter explaining the reasons for the lack of reporting (lack of activity, employees or any payments to them).

This will help protect yourself from unnecessary questions from the tax inspector. This will be especially appropriate if, for example, this form was submitted last year, but not this year.