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Examples of 6 personal income tax gifts. New Year's gifts for children: accounting and taxation. If an employee is on maternity leave

We fill in 6-NDFL. We held a competition among clients and presented gifts to several "physicists" worth 7000 rubles. Physicists don't work for the company. They will not be able to withhold tax during the year, therefore they will submit certificates with attribute 2. Is it necessary to reflect income in line 130 of section 2 of the calculation of 6-NDFL?

Solution: gifts in 6-NDFL

It is safer to show income in line 130 of section 2. But if this is not done, the inspectorate must accept the calculation.

In the calculation of 6-NDFL, the company reflects all the income of "physicists" that they received during the reporting period, including in kind. A gift that is more expensive than 4000 rubles is subject to personal income tax (clause 28 of article 217 of the Tax Code of the Russian Federation).

If the employee received income in kind, the company will be able to withhold tax on future payments. Then reflect the income in line 020 of section 1, and do not show the tax in line 080. In the period when the company withholds personal income tax from cash payments, in line 100 of section 2, fill in the date of receipt of income, and in lines 110 and 120 - the dates when the tax was withheld and the deadline for transferring personal income tax.

A different procedure applies if the company is unable to withhold personal income tax until the end of the year. In this situation, it is not entirely clear how to complete the calculation. The company will reflect unreserved personal income tax in line 080 of section 1. And in section 2 it will be able to fill in only two lines - 100 (date of receipt of income) and 130 (amount of income). Lines 110, 120 and 140 will have dashes.

The tax authorities interviewed by us believe that such payments should be reflected in line 130 of section 2. But, even if the company does not do this, there should be no problems. The tax authorities do not check this line with anything (

The company gave its employees gifts worth up to 4,000 rubles. Such gifts are not subject to personal income tax.

In line 020 of section 1 of the calculation, reflect payments that are only partially exempted from personal income tax. In particular, gifts. Such income is exempt from personal income tax in an amount that does not exceed 4,000 rubles for the tax period (clause 28 of article 217 of the Tax Code of the Russian Federation).

There is an exception to the general rule. If an employee receives during the year only income that is not subject to personal income tax, it does not need to be shown in line 020. For example, a gift of up to 4 thousand rubles. With regard to such payments, the company is not a tax agent and does not submit income certificates (letter of the Ministry of Finance of Russia dated 05/08/13 No. 03-04-06 / 16327).
If you fill out the payment in the calculation of 6-NDFL, the information for the year will not coincide with the certificates of 2-NDFL (letter of the Federal Tax Service of Russia dated 10.03.16 No. BS-4-11 / [email protected]).

For example

For half a year, the company accrued the salary of five employees - 700,000 rubles, provided deductions - 10,000 rubles, withheld personal income tax - 89,700 rubles. ((700,000 rubles - 10,000 rubles) × 13%). In the second quarter, the company presented its employees with gifts worth RUB 3,000. for every. A total of 90,000 rubles. A gift to each employee is not subject to personal income tax, so the company did not reflect gifts per half year. The company filled out Section 1 of the calculation, as in sample 54.

If the company gives the employee a gift again, then the income may exceed the non-taxable limit. In the period when this happens, reflect in the calculation the value of all gifts that have been presented since the beginning of the year. Write down the deduction of 4000 rubles in line 030 of the calculation.

Sample 54. How to fill out the calculation if the company presented gifts cheaper than 4,000 rubles:

2. The company presented a gift more expensive than 4,000 rubles

The company gave the employee a gift for the anniversary. The present cost more than 4,000 rubles. The company withheld personal income tax from the next salary.

Payments that are only partially exempted from personal income tax should be reflected in the calculation of 6-personal income tax. Including gifts more expensive than 4,000 rubles (clause 28 of article 217 of the Tax Code of the Russian Federation).

In section 1, reflect the gift in the period when the company presented the present. On line 020, write down the entire value of the gift, on line 030 - a deduction of 4,000 rubles. In line 040, fill in the calculated personal income tax. Fill in line 070 if you were able to withhold personal income tax from the gift in the reporting period. Do not fill in line 080 if you can withhold personal income tax until the end of the year.

Withhold personal income tax from the gift from the nearest cash income. Fill in Section 2 in the period when the company was able to withhold personal income tax. On line 100, write down the date the gift was given. In line 110 - the day when personal income tax was withheld, and in line 120 - the next business day.

For example

On May 25, the company presented the employee with a gift for the anniversary worth 15,000 rubles. On this day, I calculated personal income tax - 1,430 rubles. ((15,000 rubles - 4,000 rubles) × 13%). The company withheld the tax on the gift from the salary for May, which it issued on June 6. The deadline for transferring personal income tax from a gift is June 7.

In addition to the gift, the company paid employees a salary of 2,340,000 rubles for half a year, calculated and withheld personal income tax - 304,200 rubles. (2,340,000 rubles × 13%). In line 020, the company filled in the gift and salary - 2,355,000 rubles. (2,340,000 + 15,000). In line 030, the company recorded a non-taxable amount - 4,000 rubles. In line 040 and 070 - calculated and withheld personal income tax - 305 630 rubles. (304 200 + 1430).

The company completed sections 1 and 2 of the calculation, as in sample 55.

Sample 55. How to fill out the calculation if the company has presented gifts more expensive than 4,000 rubles:

3. The company presented a gift to an employee on vacation at its own expense

The company presented the employee with a gift of more than 4,000 rubles. The employee is on vacation at his own expense until the end of the year.

The cost of gifts over 4,000 rubles for the tax period is subject to personal income tax (clause 28 of article 217 of the Tax Code of the Russian Federation). Reflect such income in the calculation of 6-NDFL.

The income arose on the date the company presented the present. Therefore, reflect the gift in the calculation for half a year. On line 020, write down the entire value of the gift. The non-taxable amount - 4,000 rubles - write it down as a deduction on line 030. On line 040, fill in the calculated tax. Since the employee is on unpaid leave, the company will not be able to withhold personal income tax until the end of the year. Therefore, reflect this tax on line 080.

In section 2, the FTS recommends showing the operation as follows. In lines 100 and 110, write down the date of issue of the gift, on line 120 - the next day, on line 130 - the amount of income, and on line 140 - 0 (letter from 28.03.16 No. BS-4-11 / 5278). Such an order does not follow from the code. In addition, the tax authorities have finalized the program, so fill out the calculation like this. On line 100, write down the date the gift was given. And in lines 110 and 120 zero dates - 00.00.0000 (letter of the Federal Tax Service of Russia dated 04.25.16 No. 11-2-06 / [email protected]). On line 130, reflect the value of the gift, and on line 140, zero.

For example

On May 4, the company presented the employee with a gift worth 10,000 rubles. On this day, I calculated personal income tax - 780 rubles. ((10,000 rubles - 4,000 rubles) × 13%). The employee is on leave at his own expense until the end of the year. The company will not be able to withhold personal income tax until the end of the year, so it recorded it in line 080. All employees are on vacation at their own expense. There were no cash payments during the year. The company completed the calculation as in Sample 56.

Sample 56. How to fill out the calculation if the company presented a gift and did not withhold personal income tax:

4. The company withheld personal income tax from the gift to the employee in the next quarter

In the first quarter, the company presented a gift to an employee. She could not immediately keep personal income tax. The tax was withheld only in the second quarter from the employee's salary.

The tax agent is obliged to withhold personal income tax during the tax period from the cash income that will be issued by "physics". Last quarter, the company issued a gift to an employee, but was unable to withhold personal income tax. Therefore, in the first quarter, the company showed only the calculated tax.

Withholding tax must be shown on a half-yearly basis. In section 1, write down the withholding tax on line 070. Also fill out section 2. On line 100, write down the date the gift was issued, on line 110 - the date when the company was able to withhold personal income tax, on line 120 - the next business day.

For example

On March 16, the company presented a gift worth 7,000 rubles. to the employee. On this day, the company calculated personal income tax - 390 rubles. ((7,000 rubles - 4,000 rubles) × 13%). In section 1 of the calculation for the first quarter, the company reflected the gift in line 020, in line 030 recorded a deduction - 4000 rubles, in line 040 it put the calculated personal income tax.

On May 10, the company issued a salary to the employee, with which it was able to withhold personal income tax from the gift. The company recorded the tax on the gift on line 070.

For the first half of the year, the company accrued income (including a gift) to 12 employees at a rate of 13% - 1,890,000 rubles, calculated and withheld personal income tax - 245,180 rubles. ((1 890 000 rubles - 4 000 rubles) × 13%).

The company reflected the tax on the gift in line 070 of section 1 for the six months. A given gift and tax was also shown in section 2 of the calculation. The date of receipt of income is March 16, and the withholding of personal income tax is May 10. The company filled out the report, as in sample 57.

Sample 57. How to fill out the calculation if the company withheld personal income tax from the gift in the next quarter:

5. The company provided financial assistance of less than 4,000 rubles

The company provided financial assistance to employees during the quarter. Each employee received less than 4,000 rubles in half a year.

Payments that are only partially exempted from personal income tax must be reflected in the calculation. Material assistance is exempt from tax in an amount that does not exceed 4,000 rubles for the tax period (clause 28 of article 217 of the Tax Code of the Russian Federation).

At the same time, if an employee received less than 4,000 rubles per year, the company does not submit 2-NDFL against him (letter of the Ministry of Finance of Russia dated 05/08/13 No. 03-04-06 / 16327). This means that assistance within the non-taxable amount may not be reflected in the calculation. If you fill out the payment in the calculation of 6-NDFL, the information for the year will not coincide with the certificates of 2-NDFL (letter of the Federal Tax Service of Russia dated 10.03.16 No. BS-4-11 / [email protected]).

For example

For half a year, the company accrued the salary of 10 employees - 840,000 rubles, withheld personal income tax - 109,200 rubles. (840,000 rubles × 13%). In the second quarter, the company provided financial aid to employees. Total for the amount of 100,000 rubles. Assistance to each employee amounted to 3,500 rubles. Therefore, the company did not reflect this payment in the calculation. The company filled out Section 1, as in Sample 58.

If the company issues assistance to the employee again, the income may exceed the non-taxable limit. In the period when this happens, reflect in the calculation the amount of assistance that has been issued since the beginning of the year. In this case, write down a deduction of 4000 rubles in line 030 of the calculation.

Sample 58. How to fill out the calculation if the company provided financial assistance less than 4,000 rubles:

6. The company provided financial assistance over 4,000 rubles

In the second quarter, the company provided the employee with financial assistance in the amount of 15,000 rubles. Only 4,000 rubles are exempted from personal income tax.

Financial assistance over 4,000 rubles for the tax period must be shown in the calculation. On line 020, write down the entire amount of assistance. And in line 030, reflect the deduction in the form of a non-taxable amount - 4,000 rubles (clause 28 of article 217 of the Tax Code of the Russian Federation).

The date of receipt of income in the form of material assistance is the day of payment (subparagraph 1 of clause 1 of article 223 of the Tax Code of the Russian Federation). On the same date, the company withholds personal income tax. Therefore, write down the day of payment in lines 100 and 110 of section 2 of the calculation. You can transfer the tax the next day.

For example

On May 17, the company issued financial assistance to the employee - 15,000 rubles. On the same day, withheld personal income tax - 1430 rubles. ((15,000 rubles - 4,000 rubles) × 13%). In addition to financial assistance, during the six months the company accrued income to 14 employees - 1,600,000 rubles, calculated and withheld personal income tax - 208,000 rubles. (RUB 1,600,000 × 13%).

Section 1. In line 020, the company recorded the accrued income and material assistance - 1,615,000 rubles. (1,600,000 + 15,000). On line 030 - a deduction of 4,000 rubles. On line 040 - personal income tax from income and assistance 209,430 rubles. (208,000 + 1430).

Section 2. In lines 100 and 110, the company reflected the date of issue of material assistance. On line 120, the next business day. In line 130, the company recorded financial assistance in full - 15,000 rubles. The company filled out the calculation, as in sample 59.

Sample 59. How to fill out the calculation if the company provided financial assistance for more than 4,000 rubles:

7. The company issued financial aid along with vacation pay

The company gave the employee vacation pay and material assistance for vacation, which is subject to personal income tax.

Payments can be shown in one block of lines 100-140, if all three dates coincide on them: receipt of income, withholding of personal income tax and the deadline for transferring tax. The date of receipt of income and withholding of personal income tax on vacation pay and material assistance is the date of payment. The company reflects this date in lines 100 and 110. On line 120, the company writes the deadline for the transfer of tax. Personal income tax from vacation pay can be paid until the end of the month (clause 6, article 226 of the Tax Code of the Russian Federation). But the tax on material assistance - no later than the next day. The dates on lines 120 are different. This means that in section 2, reflect payments separately.

For example

On April 25, the company issued vacation pay to the employee - 16,000 rubles. and financial assistance for vacation - 7,000 rubles. On the same day, the company withheld and transferred personal income tax from these payments - 2,080 rubles. (16,000 rubles. × 13%) and 390 rubles. ((7,000 rubles - 4,000 rubles) × 13%).

The date of receipt of income and withholding of personal income tax is April 25. The deadline for transferring personal income tax from vacation pay is April 30. This is a day off, so the deadline is postponed to May 4th. Financial aid tax must be paid no later than April 26th. The company filled out payments in different blocks of lines 100-140, as in sample 60.

Sample 60. How to reflect vacation pay and material assistance issued on the same day:

What is the deadline for taking 6-NDFL for 2017? What data should be included in the calculation at the end of the 4th quarter of 2017? Is it really required to pass the calculation of 6-NDFL on a new form? What document is the new form approved and where can I download it? How to reflect in the calculation for 2017 the salary for December paid in December? How to show salary for December 2017 paid in January 2018? How can legal entities reflect an annual or quarterly premium? Should the calculation include data on the September salary paid in October? We will answer the main questions, give the necessary instructions and provide a sample of filling out 6-NDFL for 2017 with specific examples.

When you need to pass 6-NDFL for 2017: deadline

Calculation in the form of 6-NDFL is handed over to the IFTS at the end of each quarter. Completion date - no later than the last day of the month following the quarter. So, for example, 6-NDFL for 9 months of 2017 was required to be passed no later than October 31, 2017. However, the deadline for the submission of annual reports on personal income tax is different. The annual calculation of 6-NDFL at the end of 2017, as a general rule, must be submitted no later than April 1 of the year following the reporting year. This is stated in paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.

Tax legislation provides that if the deadline for submitting the calculation of 6-NDFL falls on a weekend or a non-working holiday, then reports can be submitted on the next working day (clause 7 of Article 6.1 of the Tax Code of the Russian Federation). April 1, 2018 is Sunday. Therefore, the annual calculation of 6-NDFL for 2017 must be submitted to the tax office no later than April 2, 2018 (this is a working Monday).

Who needs to report to the IFTS

All tax agents must submit an annual calculation in accordance with the 6-NDFL form for 2017 (clause 2 of article 230 of the Tax Code of the Russian Federation). Tax agents for personal income tax are, as a rule, employers (organizations and individual entrepreneurs) who pay income under employment contracts. Customers who pay remuneration to performers under civil law contracts can also be considered tax agents. However, it should be recognized that the issue of the fact of payments and charges in 2017 is quite individual and, in practice, there may be various controversial situations. Consider the three most common examples and explain when and who needs to take the annual 6-NDFL for 2017 in 2018.

Situation 1. There were no accruals and payments in 2017

From January 1 to December 31, 2017, the organization or individual entrepreneur did not accrue and did not pay any income to the "physicists", did not withhold personal income tax and did not transfer tax to the budget. Then there is no need to submit an annual calculation of 6-NDFL for 2017. In this case, there was no fact upon the occurrence of which the company or individual entrepreneur became tax agents (clause 1 of article 226 of the Tax Code of the Russian Federation). In such a situation, you can send a zero 6-NDFL to the IFTS. The tax office is obliged to accept it. "".

It is worth noting that some accountants consider it expedient to send letters to the tax inspectorates instead of "zeroes" with explanations as to why the 6-NDFL was not handed over. With this option, it is better to send such a letter no later than April 2, 2018. Cm. " ".

Situation 2. Salary was accrued, but not paid

It is possible that there were no real payments in favor of individuals in 2017, but the accountant continued to accrue salaries or remuneration. This, in principle, is possible when there is no necessary finance to pay wages. Should I submit reports then? Let us explain.

If in the period from January to December 2017 inclusive there was at least one charge, then it is necessary to hand over the annual 6-NDFL for 2017. Indeed, it is necessary to calculate personal income tax from the accrued income, even if the income has not actually been paid yet (clause 3 of article 226 of the Tax Code of the Russian Federation). Therefore, the accrued amount of income and the accrued personal income tax must be fixed in the annual calculation of 6-personal income tax for 2017. In fact, for these purposes, reporting in the form of 6-NDFL was introduced, so that tax authorities could track the accrued but not paid amounts of income tax.

Situation 3. Money was issued only once

Some organizations or individual entrepreneurs could pay income in 2017 only once or twice. For example, the general director - the only founder could receive a lump-sum payment from the company in the form of dividends. Is it then required to fill out and send to the IFTS the annual 6-NDFL for 2017, if there are no more employees in the organization? Let's assume that the income was paid in January 2017 (that is, in the first quarter of 2017). In such a situation, the annual calculation of 6-NDFL for the entire 2017 should be transferred to the IFTS, since in the tax period (from January to December 2017) there was a fact of both accruals and payments.

At the same time, we note that if payments took place, for example, only in the first quarter of 2017, then in the annual calculation of 6-NDFL for 2017, only section 1 needs to be filled in. Section 2 is not required to be formed. This follows from the Letter of the Federal Tax Service dated 03.23.2016 No. BS-4-11 / 4958, which considered the issue of a one-time payment of dividends. Cm. " ".

What remuneration to reflect in 6-NDFL

All income, in relation to which the organization or individual entrepreneur is recognized as a tax agent, should be included in the annual calculation in the 6-NDFL form for 2017. Such income is, for example, wages, all types of bonuses, payments under civil law contracts, benefits, vacation pay, dividends.

However, tax-free 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 01.08.2016 No. BS-4-11 / 13984).

Income from article 2017 of the Tax Code of the Russian Federation: what to do with them?

Example: Employee Marmeladov A.P. in connection with the anniversary, they presented a gift worth 10,000 rubles. Gifts in the amount of 4000 rubles are exempt from taxation. (Clause 28 of Article 217 of the Tax Code of the Russian Federation). Therefore, in section 1 of the calculation of 6-NDFL, indicate the entire amount of the gift on line 020, and the deduction amount on line 030. As a result, the tax base for this income will turn out to be 6000 rubles. (10,000 rubles - 4,000 rubles), and the amount of personal income tax, which must be withheld from the value of the gift, is 780 rubles. (RUB 6,000 × 13%). In section 2, on line 130, indicate the entire amount of income paid (10,000 rubles), and on line 140 - the amount of tax actually withheld (780 rubles).

As for the amounts of material assistance paid to the employee at the birth of a child, as well as the amounts of cash prizes given to individuals, they can be not included in the calculation at all. Provided that the amounts paid do not exceed the non-taxable personal income tax limit (4,000 rubles for the tax period - for prizes, and 50,000 rubles for each child - for "parental" material assistance). Grounds - Letter of the Federal Tax Service dated July 21, 2017 No. BS-4-11 / 14329.

Form 6-NDFL: new or old?

Has the new form for calculating 6-NDFL been approved from 2018? What form to download to fill in the "paper" annual calculation 2017? Has the new format required for electronic submission of payment been approved? Questions of this kind always arise before the submission of the next tax reporting.

A new form for calculating 6-NDFL for filling out and submitting to the IFTS for 2017 was approved as amended by order of the Federal Tax Service of January 17, 2018 No. ММВ-7-11 / 18. However, it begins to operate on March 25, 2018. Therefore, after the specified date, prepare the 6-NDFL annual report in accordance with the form approved in the latest edition of the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / 450. You used it all 2017.

Download the form for the calculation of 6-NDFL in Excel format and the procedure for filling it out by.

The annual form for calculating 6-NDFL for 2017 includes:

  • title page;
  • section 1 "Generalized indicators";
  • section 2 "Dates and amounts of income actually received and withholding tax on personal income."

THE NEW FORM OF 6-NDFL IN 2018 IS TO BE!

In 2018, the 6-NDFL calculation form was not essential, but the tax authorities updated it. And along with it - the electronic format, the rules for filling out and submitting to the tax office. The final order of the Federal Tax Service can be found here:

The tax service of the Russian Federation has updated barcodes, introduced fields for successors who pass 6-NDFL (including clarifying) for the reorganized company. Therefore, at the top of the title page, they need to provide the TIN and KPP of the successor organization. The latter should also appear in the main field - "Tax agent".

We emphasize once again that until March 25, 2018, you can fill out and submit 6-NDFL in the same form.

General rules for filling out the annual form 6-NDFL

Form the calculation of 6-NDFL for the 4th quarter of 2017 in accordance with the Procedure approved by the Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11 / 450. When filling out the calculation of 6-NDFL, the data must be taken from tax registers for personal income tax.

At the same time, only those tax agents who have up to 25 individuals who received income in the tax period can fill in and submit the annual 6-NDFL for 2017 “on paper”.

All sum indicators of the calculation must be filled in. If the amount is zero, you must specify "0".

The 6-NDFL and its sections are certified by the head of the organization, an individual entrepreneur (lawyer, notary) or a representative by proxy.

If the calculation is filled out and handed over electronically, it must be signed with an enhanced qualified electronic signature. Next, we will consider the features of filling in each of the sections.

Title page

When compiling 6-NDFL for 2017, at the top of the title page, it is necessary to note the TIN, KPP and the abbreviated name of the organization (if there is no abbreviated name, the full name). If you need to hand over the calculation in relation to individuals who have received payments from a separate subdivision, then put down the checkpoint "isolation". Individual entrepreneurs, lawyers and notaries need to mark only their TIN.

In the line "Adjustment number" of the year, mark "000" if the annual calculation for 2017 is submitted for the first time. If a revised calculation is submitted, then the corresponding correction number ("001", "002", etc.) is reflected.

On the line "Submission period (code)" indicate 34 - this means that you are passing exactly the annual 6-NDFL for 2017. In the column "Tax period (year)", mark the year for which the annual calculation is submitted, namely - 2017.

Indicate the code of the department of the Federal Tax Service, to which the reporting is sent and the code for the line "At the location (accounting)". This code will show why you are taking 6-NDFL here. Most of the tax agents reflect the following codes:

  • 212 - upon delivery of the calculation at the place of registration of the organization;
  • 213 - upon delivery of the calculation at the place of registration of the organization as the largest taxpayer;
  • 220 - upon delivery of the calculation at the location of a separate subdivision 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 patent taxation system.

In the line “I confirm the accuracy and completeness of the information specified in this calculation” indicate:

  • 1 - if the calculation of 6-NDFL is signed by the tax agent himself or his legal representative (for example, an individual entrepreneur or the head of an organization). You also need to indicate the surname, name, patronymic of the tax agent (his legal representative);
  • 2 - if the calculation of 6-NDFL is signed by a representative by power of attorney. In this case, you must indicate the last name, first name, patronymic of the person or the name of the representative organization.

Section 1 of the calculation of 6-NDFL for 2017: what does it include

In section 1 6-NDFL for 2017 "Generalized indicators" show the total for the entire year of 2017 the amount of accrued income, tax deductions and the total amount of accrued and withheld tax.

Section 1 of the calculation includes income, deductions and tax on them in total amounts for the first quarter, half a year, 9 months, a year on an accrual basis from the beginning of 2017 (clause 2 of article 230 of the Tax Code of the Russian Federation, clause 3.1 of the Procedure for filling out the 6-NDFL calculation) ... Therefore, section 1 of 6-NDFL for 2017 should reflect the aggregate indicators from January 1 to December 31, 2017 inclusive. Take the information to fill out from the registers of tax accounting for personal income tax. Cm. " ".

Line What to reflect
010 Personal income tax rate (for each rate, fill in your section 1).
020 The amount of accrued income.
025 Income in the form of dividends from January to December 2017 inclusive. Cm. " ".
030 The amount of tax deductions "".
040 The amount of personal income tax calculated since the beginning of 2017. To determine the value of this indicator, add up the amounts of personal income tax accrued on the income of all employees.
045 The amount of calculated personal income tax from dividends on an accrual basis for the entire 2017: from January 1 to December 31, 2017.
050 The amount of fixed advance payments that are offset against personal income tax from the income of foreigners working under patents. However, this amount should not exceed the total amount of the calculated personal income tax (letter of the Federal Tax Service of Russia dated 03/10/2016 No. BS-4-11 / 3852).
060 The total number of individuals who received income during the reporting (tax) period.
070 The amount of personal income tax withheld.
080 The amount of personal income tax not withheld by the tax agent. This refers to the amounts that the company or individual entrepreneur had to withhold until the end of the 4th quarter of 2017, but for some reason did not do it.
090 The amount of personal income tax returned (according to article 231 of the Tax Code of the Russian Federation).

Section 2 of the calculation of 6-NDFL for 2017: what does it include

Section 2 of the 6-NDFL annual report indicates:

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

Section 2 of the annual 6-NDFL for 2017 should reflect information only for the last three months (October, November and December 2017). At the same time, it is necessary to reflect only those payments for which the deadline for the transfer of tax occurs precisely in this period. Therefore, in section 2, special attention should be paid to the dates of payments and withholding of tax.

IMPORTANT!

As part of section 2, income and personal income tax should be shown - broken down by dates - only for transactions made in October, November and December 2017, inclusive. Do not include 2018 operations in section 2.

Let us explain the filling of the main lines in the table:

Line Filling
100 Dates of actual receipt of income. For example, for a salary, this is the last day of the month for which the salary was calculated. For some other payments - other dates (clause 2 of article 223 of the Tax Code of the Russian Federation).
110 Dates withholding personal income tax.
120 The dates no later than which the personal income tax must be transferred to the budget (clause 6 of article 226, clause 9 of article 226.1 of the Tax Code of the Russian Federation). Usually, this is the day following the day the income is paid. But, for example, for hospital benefits and vacation payments, the term for transferring tax to the budget is different: the last day of the month in which such payments were made. If the deadline for the transfer of tax falls on a day off, line 120 indicates the next working day after it (clause 7 of article 6.1 of the Tax Code of the Russian Federation).
130 The amount of income (including personal income tax) that was received on the date indicated on line 100.
140 The amount of tax withheld as of the date on line 110.

Do not show in section 2 6-NDFL for 2017 vacation pay and benefits paid in December 2017. The deadline for transferring personal income tax for them is 01/09/2018.

An example of filling out sections 1 and 2 as part of 6-NDFL for 2017

Now we will give an example of filling out the calculation of 6-NDFL for 2017, so that the general principle of filling out the sections is clear. The main thing when filling out the annual calculation of 6-NDFL for 2017 is to correctly transfer data from tax registers for personal income tax.

Suppose there are 12 employees in the company. For 2017, salaries, bonuses, vacation pay and benefits for temporary disability were accrued in the total amount of 3,584,692.69 rubles, deductions were provided - 43,200 rubles. Personal income tax from all payments - 460 394 rubles. All personal income tax was withheld and paid to the budget, except for personal income tax from salaries for December - 37,050 rubles.

In January 2017, personal income tax was withheld 36 400 rubles. from the salary for December 2016 - 283 600 rubles, deduction - 3 600 rubles. In total for 2017, personal income tax was withheld - 459,744 rubles. (460 394 rubles - 37 050 rubles + 36 400 rubles).

In the 4th quarter of 2017, the following were paid:

  • salary for the second half of September 295,000 rubles. - October 10. Personal income tax was deducted from it from the entire salary for September - 69,914 rubles. (the entire salary for September - 545,000 rubles), deduction - 7,200 rubles;
  • salary for October 530,000 rubles. - October 25 and November 10, personal income tax from it - 67,964 rubles, deduction - 7,200 rubles;
  • premium for October 258,000 rubles - November 10, personal income tax from it - 33 540 rubles;
  • disability allowance due to illness 5,891.54 rubles. - November 23, personal income tax from him - 766 rubles. Sick leave issued from November 14 to 20;
  • vacation pay RUB 33,927.71 - November 24, personal income tax from them - 4,411 rubles. Vacation - from November 28 to December 22;
  • salary for November 530,000 rubles. - November 24 and December 8, personal income tax from it - 67,964 rubles, deduction - 7,200 rubles;
  • advance payment for December 250,000 rubles. - December 25.

Please note: the bonus and salary for October are included in one block of lines 100 - 140, because they have all three dates in lines 100 - 120 the same. Their total amount is 788,000 rubles, the tax withheld from it is 101,504 rubles. A sample of filling out 6-NDFL for 2017 in such conditions may look like this:

December 2017 salary paid in December: how to show in the calculation

The most controversial issues in relation to filling out 6-NDFL are payments of transition periods. They are faced when a salary or bonus is accrued in one reporting period and paid in another. A similar ambiguous situation has developed with the salary for December 2017. The fact is that some employers paid salaries for December before the New Year (in December). Other organizations and individual entrepreneurs paid salaries and an annual bonus in January 2018. Cm. " ". How to show the December accruals in the report so that the tax authorities accept 6-NDFL the first time? Let's understand on specific examples of filling out 6-NDFD for 2017.

Was the entire salary for December 2017 paid to employees in December 2017? Then fill in the calculation in the form 6-NDFL for 2017 as follows:

  • the amount of accrued salaries for December 2017 - drain 020;
  • the amount of personal income tax calculated from the salary - line 040;
  • the amount of personal income tax withheld (line 070). The personal income tax withholding date is December 31, 2017.

In section 2 of the calculation of 6-NDFL for 2017, do not record salary data for December. They need to be shown in the calculation for the first quarter of 2018, since in section 2 one should rely on the date no later than which personal income tax must be transferred to the budget. That is, reflect the income paid and tax withheld in the reporting period in which the deadline for the payment of personal income tax falls.

For the salary for December 2017, which was paid before NG, the due date for the payment of personal income tax is the first working day after December 31, 2017, that is, January 9, 2018. Let's explain why. You will be credited with the salary only on December 31, 2017. The money paid in December before December 31 is an advance. The accrued salary can be offset against the advance payment only on December 31, 2017. This day will be the date of the actual receipt of income by employees. And personal income tax from salaries is paid no later than the day following the date of receipt of income.

In section 2 of the calculation of 6-NDFL for the I quarter of 2018, indicate in the lines:

  • 100 "Date of actual receipt of income" - 12/31/2017;
  • 110 "Date withholding tax" - 31.12 2017;
  • 120 "Term for the transfer of tax" - 09.01.2018;
  • 130 "Amount of actual income received" - the amount of salaries for December;
  • 140 "Amount of tax withheld" - the amount of personal income tax withheld from salaries for December.

OUTPUT

Show the salary for December paid in December 2017 in section 1 of the annual calculation and in section 2 of the calculation for the first quarter of 2018. Indeed, in section 1 you reflect data on all income paid, deductions, accrued, withheld and returned personal income tax for the year. And you paid your December salary in December. Therefore, it must be reflected in section 1 of the annual calculation for 2017. Section 2 indicates on what date the income arose, when the tax must be withheld and transferred to the budget. Since the deadline for the payment of personal income tax from the December salary falls on the first working day of January (01/09/2018), show the payment in section 2 of the calculation for the first quarter of 2018. This is confirmed by the letter of the Federal Tax Service dated December 15, 2016 No. BS-4-11 / 24063.

An example of the correct reflection of the December salary

Let's assume the December 2017 salary was paid on December 29, 2017. The month on this date has not yet ended, therefore, it is impossible to regard such a payment as the 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 29, 2017, the employer is not yet obliged to calculate and withhold personal income tax, since the salary becomes income only on the last day of the month for which it was charged - December 31 (clause 2 of article 223 of the Tax Code of the Russian Federation). Despite the fact that December 31 is Sunday, it is impossible to calculate or withhold personal income tax before this deadline (letters of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11 / 2169).

Example: December salary paid in December

The organization transferred to the employees the “salary” for December 29 in the amount of 180,000 rubles. Personal income tax in the amount of 23,400 rubles (180,000 x 13%) was calculated and withheld from the payment made on the same day. The accountant transferred this amount on the first business day of 2018 - January 9, 2018.

Under such conditions, in section 1 of the calculation of 6-NDFL for 2017, the accountant should correctly reflect the salary as follows:

  • on line 020 - the amount of the December "salary" (180,000 rubles);
  • in lines 040 and 070 - calculated and withheld personal income tax (23,400 rubles).

In section 2 of the calculation of 6-NDFL for 2017, the December "salary" paid on December 29, 2017 should not appear in any way. You will show it in the calculation for the first quarter of 2018. Indeed, 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, the income paid and the personal income tax withheld must be shown in the reporting period in which the deadline for the payment of 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, you need to transfer personal income tax on the next January working day - January 9, 2018. Therefore, in section 2 of the calculation for the first quarter of 2018, the December salary will need to be shown as follows:

  • line 100 - 12/31/2017 (date of receipt of income);
  • line 110 - 12/31/2017 (date of withholding personal income tax);
  • line 120 - 01/09/2018 (date of transfer of personal income tax to the budget);
  • line 130 - 180,000 (amount of income);
  • line 140 - 23 400 (amount of personal income tax).

The tax withholding date on line 110 of section 2 of the calculation of 6-NDFL for the 1st quarter of 2018 will be exactly 31, and not 29 December 2017 (when the payment was made). The fact is that it was on December 31, 2017 that you should have accrued 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 December 29, then the date of personal income tax withholding, all the same, should be the date "12/31/2016".

If personal income tax was withheld and transferred until the end of December 2017

Example: personal income tax was transferred to the budget in December 2017

The organization transferred to the employees the “salary” for December 26, 2017 in the amount of 380,000 rubles. On the same day, personal income tax was withheld in the amount of 49,400 rubles (380,000 x 13%). The withheld amount was transferred to the budget the next day - December 27, 2017

In order to fill out 6-NDFL, the accountant turned to the letter of the Federal Tax Service dated March 24, 2016 No. BS-4-11 / 5106. In this letter, it was recommended to withhold personal income tax on the day of the actual payment of salaries (December 26), and transfer the withheld amount to the budget the next day (December 27). In addition, tax authorities advise the same dates to be reflected in the calculation of 6-NDFL.

If the salary for December 2017 was accrued and actually paid in December (12/26/2017), then the specified operation can be reflected in the calculation in the form of 6-NDFL for 2017, since withholding and transfer of personal income tax must occur in 2017 in accordance with the terms, specified in clauses 4, 6 of Art. 226 of the Tax Code of the Russian Federation.

In the situation under consideration, you can show the payment in lines 100 - 120 of section. 2 forms of 6-NDFL for 2017 as follows:

  • line 100 "Date of actual receipt of income" - 12/31/2017;
  • line 110 “Date withholding tax” - 12/26/2017;
  • line 120 “Term for the transfer of tax” - 27.12.2017.

Note that if the reflection of the transaction in the 6-NDFL form did not lead to an understatement or overstatement of the amount of tax to be transferred, then the submission of an updated calculation is not required. At the same time, if the specified operation is reflected in the calculation in the 6-NDFL form for 2017, then this operation is not reflected again in the calculation in the 6-NDFL form for the first quarter of 2018 (Letter of the Federal Tax Service of Russia dated December 15, 2016 N BS-4- 11/24065). However, we do not exclude that such filling may raise questions from some IFTS for the following reasons:

  • the calculation of 6-NDFL, filled in in this way, will not pass the format-logical control and will return with the error “the date of tax withholding must not be earlier than the date of actual payment”;
  • withholding personal income tax from salaries until the end of the month contradicts the later recommendations of the Ministry of Finance of Russia in a letter dated 21.06. 2016 No. 03-04-06 / 36092.

December salary paid in January 2018: how to show in the calculation

Many employers paid salaries for December 2017 in January 2018. If so, then show the December salary issued in January 2018 in the 6-NDFL statements for 2017 only in section 1. After all, you recognized income in the form of a salary in December and calculated personal income tax from it in the same month. Therefore, in calculating 6-NDFL for 2017, distribute payments as follows:

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

Line 070 of the calculation of 6-NDFL for 2017, intended for withholding tax, is not increased in this case, since the withholding took place already in 2018 (letter of the Federal Tax Service of Russia dated 05.12.2016 No. BS-4-11 / 23138). In section 2 of the annual calculation, do not show the December salary paid in January 2018 at all (letter of the Federal Tax Service of Russia dated November 29, 2016 No. BS-4-11 / 22677).

OUTPUT

Show the salary for December issued in January 2018 in section 1 6-NDFL for 2017 and in sections 1 and 2 of the calculation for the first quarter of 2018. Let us explain: you recognized income in the form of wages in December 2017 and calculated personal income tax from it in December too. Therefore, show on lines 020 and 040 of section 1 of the annual calculation. And they withheld personal income tax already in January 2018, reflect the amount on line 070 of section 1 of the calculation for the first quarter of 2018. This is confirmed by the letter of the Federal Tax Service dated 05.12.2016 No. BS-4-11 / 23138. Note that earlier representatives of the Federal Tax Service, in a letter dated February 25, 2016 No. BS-4-11 / 3058, advised to indicate the payment in terms of the first quarter only in section 2. But this contradicts the order of the tax service dated October 14, 2015 No. ММВ-7-11 / 450.

If the term for the transfer of tax under Art. 226 Tax Code will come in the 1st quarter of 2018, show income in sect. 2 is not necessary, even if you reflected it in sect. 1. So, it is not necessary to include in sect. 2 6-NDFL for 2017 salary for December, paid in January. Let's give an example.

Example: December salary paid in January 2018

The salary for December is 570,000 rubles, personal income tax is 74,100 rubles, on 01/09/2018, the salary for the second half of December was paid and the personal income tax was transferred to the budget.

In section 2, the salary for December will be reflected in 6-NDFL for the 1st quarter of 2018.

September salary paid in October

The deadline for payment of personal income tax from salaries for September is in October 2017. Therefore, in the calculation for nine months, the accountant showed this payment only in section 1. Now these amounts need to be transferred to the statements for 2017. Cm. " ".

In section 2 of the calculation of 6-NDFL for 2017, you need to show the salary for September paid in October. Suppose the September paycheck was issued on October 10th. The accountant will fill out section 2 of the annual calculation of 6-NDFL as in the sample.

How to show premiums in the annual 6-NDFL for 2017

Monthly bonus

Reflect the monthly bonus in the same way as the salary (Letter of the Federal Tax Service dated September 14, 2017 No. BS-4-11 / 18391).

In section 1, specify:

  • in lines 020 and 040 - premiums accrued for all months of the reporting period, and personal income tax calculated from them;
  • in line 070 - personal income tax from premiums, withheld until the end of 2017. This amount is usually less than personal income tax from line 040. After all, the premium tax for the last month is withheld in the next quarter. The amounts in lines 040 and 070 will coincide only if the bonus for the last month was paid no later than the last business day of the quarter.

In section 2, show all bonuses paid in the last quarter. An exception is bonuses paid on the last business day of the quarter. Include them in section 2 6-NDFL for the next quarter.

The bonus paid together with the salary for the same month, indicate together with the salary in one block of lines 100 - 140. If the bonus is paid separately, fill in a separate block, indicating (Letter of the Federal Tax Service dated 10.10.2017 No. GD-4-11 / 20374):

  • on line 100 - the last day of the month for which the bonus was accrued;
  • in line 110 - the day of payment of the bonus;
  • on line 120 - the next business day after payment of the bonus.

Example: November premium paid in December 2017

On December 8, 2017, the premium for November 2017 was paid - RUB 500,000. and transferred to the personal income tax budget - 65,000 rubles. (RUB 500,000 x 13%).

In this case, the wages paid for December in January should be reflected in section. 2 calculations for the first quarter of the next year.

Quarterly or Annual Bonus

Bonus for a period of more than a month - quarter, year, etc. reflect in 6-NDFL for the period in which it was paid (Letter of the Ministry of Finance dated October 23, 2017 No. 03-04-06 / 69115).

In section 1, specify:

  • in line 020 - all bonuses for a period more than a month, paid in the reporting period, together with personal income tax;
  • in lines 040 and 070 - personal income tax from premiums paid.

In sect. 2 show premiums paid in the last quarter. An exception is bonuses paid on the last business day of the quarter. Include them in sect. 2 6-NDFL for the next quarter.

For premiums, fill in a separate block of lines 100 - 140, where indicate (Letters of the Federal Tax Service dated 01.11.2017 N GD-4-11 /, dated 10.10.2017 N GD-4-11 / 20374):

  • in lines 100 and 110 - the day of payment of the bonus;

    • How to show payments under civil law contracts

    Payments under civil law contracts, from which you need to withhold tax, must be included in section. 1 in the period when you made payments, and in sect. 2 - only in the quarter in which the deadline for the payment of personal income tax from these payments expires.

    Consider another situation when the act for the work performed (services rendered) under a civil contract with an individual was approved in December 2017, and payment for it took place in January 2018. In this case, the remuneration under the agreement and personal income tax from it should be shown in sections 1 and 2 of the calculation for the I quarter of 2018. Do not show the operation for 2017. This follows from the letter of the Federal Tax Service of Russia dated 05.12.2016 No. BS-4-11 / 23138. If in December an advance was issued under a civil law contract, then it should fall into section 2 of the annual calculation.

    Example: settlement under the contract "closed" in January 2018

    The organization paid an advance payment to an individual under a work contract on December 19, 2017 in the amount of 20,000 rubles. The tax withheld from this amount was 2600 rubles. (20,000 x 13%). The balance was issued in January 2018 - after the completion and delivery of all works.

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

    In section 2 of the calculation of 6-NDFL for 2018, show the advance by the lines:

    • 100 "Date of actual receipt of income" - 19.12.2017;
    • 110 "Date withholding tax" - 19.12.2017;
    • 120 "Term for the transfer of tax" - 20.12.2017.

    How to reflect vacation pay in 6-NDFL

    Vacation payments will be included in the 2017 report and the 2018 Q1 report. In the report for 2017, show vacation pay in lines 020, 040, 070 of section 1. In the report for the first quarter of 2018, show vacation pay only in section 2, in lines 100–140. Such clarifications are in the letter of the Federal Tax Service dated 05.04.2017 No. BS-4-11 / 6420.

    However, do not need to be shown in sect. 2 vacation pay paid in the last month of a quarter if the last day of that month falls on a weekend. Include such vacation pay in sect. 2 6-NDFL for the next quarter. For example, vacation pay paid in December 2017 should not be included in Sec. 2 6-NDFL for 2017. After all, the deadline for paying tax on these vacation pay under Art. 226 of the Tax Code of the Russian Federation - 09.01.2018 (Letter of the Federal Tax Service dated 05.04.2017 N BS-4-11 / 6420).

    Example: vacation pay in Q1 2018

    In the 1st quarter of 2018, vacation pay was paid:

    • 01/15/2018 - RUB 25,000 Personal income tax from them 3,250 rubles;
    • 02/22/2018 - RUB 47,000 Personal income tax from them 6,110 rubles.

    Personal income tax from these vacation pay is transferred on the day of their payment. On 03/30/2018, vacation pay 27,616 rubles were accrued, which were paid on 04/02/2018.

    The total amount of vacation pay paid for the 1st quarter is 72,000 rubles. (25,000 rubles + 47,000 rubles), personal income tax from them 9,360 rubles. (3 250 rubles + 6 110 rubles).

    In 6-NDFL for the 1st quarter of 2018, vacation pay is reflected as follows:

    It is not necessary to show vacation pay paid on 04/02/2018 in 6-NDFL for the 1st quarter. These vacation pay will be reflected in 6-NDFL for the six months.

    How to pass the annual 6-NDFL for 2017

    Send calculations in the 6-NDFL form for 2017 to the tax authorities in electronic form via telecommunication channels. "On paper" reporting can be submitted in the only case - if during the reporting or tax period the number of individuals (income recipients) was less than 25 people. This follows from the provisions of paragraph 7 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.

    A responsibility

    If you did not pass the calculation or passed it with a delay, then the fine – RUB 1000 for each full or incomplete month from the day for submitting the calculation (clause 1.2 of article 126 of the Tax Code). The delay period will be calculated from that day until the date you submitted the calculation (in person, through a representative, by mail or over the Internet).

    If you do not submit the calculation within 10 days from the due date, the tax inspectorate also has the right to block the tax agent's bank account (clause 3.2 of article 76 of the Tax Code). The Federal Tax Service explained this in a letter dated 09.08.2016 No. GD-4-11 / 14515.

    If inspectors reveal false information in 6-NDFL for 2017, then the fine for each calculation with such data will be 500 rubles. But if you yourself identify an "unreliable" error and hand over the updated 6-NDFL, then there will be no fines (Art. 126.1 of the Tax Code).

    Note that not only the organization can be held accountable, but also responsible employees (for example, the manager and the accountant): a fine from 300 to 500 rubles. (Article 15.6 of the Administrative Code).

    Sample filling

    Unfortunately, it is not possible to offer our readers a universal sample for filling out 6-NDFL for 2017, since filling out the annual statements will be unique in each specific case. However, you can familiarize yourself with and download the completed 6-NDFL sample for the 4th quarter of 2017, formed on a real life example and specific numbers.

Question:

The organization gives award plaques as a prize in any nomination to individuals who are not in labor relations with it. The cost of plaques is less than 4000 rubles. During the year it is not known whether more gifts will be presented to them. How to keep track of these amounts. Do I need to indicate them in the calculation of 6 personal income tax and 2 YLAK /

Answer:

As explained by the Federal Tax Service of Russia in the Letter dated 02.07.2015 N BS-4-11 / [email protected], in the case of receipt by individuals from the organization of the income specified in paragraph 28 of Art. 217 of the Tax Code of the Russian Federation, not exceeding 4,000 rubles, the organization is not recognized as a tax agent, since in such cases it is not obliged to calculate, withhold from the taxpayer and transfer to the budget the personal income tax. This means that there is no obligation to file 6-NDFL and 2-NDFL for these individuals.

In this case, the organization should keep a personalized record of income, in particular in the form of winnings and prizes, in tax registers. In the event that the value of the prizes transferred to the same individual exceeds 4000 rubles in the tax period, the organization will be recognized as a tax agent, respectively, it will be entrusted with the obligations provided for in Art. Art. 226 and 230 of the Tax Code of the Russian Federation.

Those. the organization must calculate, withhold and transfer personal income tax to the budget, as well as submit a 2-personal income tax certificate and a 6-personal income tax calculation.

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