6 NDFL since 2018
Changes in the legislative field that come into effect from 2018 will not affect the reporting of 6-NDFL, an example of which will help to correctly display various types of operations. In addition to the correctness of the design of the form, entrepreneurs need to consider the actual deadlines for submitting the report, as well as the existing nuances of data preparation.
Structure and purpose of 6-NDFL
All companies must report accrued income and withholding personal income tax, which will remain relevant in 2018. At the same time there are two main forms of the report, which have fundamental differences. Unlike the 2-NDFL report, which is submitted once a year, the 6-NDFL form is submitted to the tax on a quarterly basis. Such an innovation will positively affect payment discipline and efficient tax administration, officials say.
In addition to the frequency of reporting, there are other differences between 2-NDFL and 6-NDFL. First of all it concerns the reporting principles. Information on each employee of the organization is indicated on the 2-NDFL form, while the new reporting records aggregated data.In fact, 6-NDFL complements the previous reporting, representatives of the tax authority say. Strengthening control by the state will have a positive impact on payment discipline, which will provide the budget with additional revenues. As a result, the authorities will receive another tool that will help reduce the federal budget deficit.
The quarterly reporting principle allows for greater control from the tax authority. At the same time, the current legislation clearly defines the timeframe when to submit the 6-NDFL report in 2018. Quarterly information is submitted until the end of the month following the reporting. If the last date of the month falls on a day off, the deadline for submitting the report will be postponed to the nearest working day.
The method of filing a report depends on the number of employees of the organization. If the staff number of the company does not exceed 25 employees, then the report can be submitted in paper or electronic form. Otherwise, organizations must report in electronic form only.
The structure of the 6-NDFL report is determined by the current regulatory framework. The form approved by the FTS consists of three structural parts.In this case, it is necessary to take into account the current procedure for filling in the 6-NDFL form in 2018.
An example of filling in the 6-NDFL form with innovations in 2018
All legal entities that made transfers to individuals during the reporting period are required to submit a 6-NDFL report. The report sections contain the following information:
- Title - data about the company and other data of a general nature;
- Section 1 - general information on the calculation of personal income tax;
- Section 2 - detailed information showing the date of the transaction.
To correctly fill in sections of the report, it is necessary to consider the following nuances:
The title contains information about the period for which the report is submitted. In addition, this section includes information about the company or individual entrepreneur. Also on the form is fixed the coding of the relevant tax authority to which the report is transmitted.
After completing the title, the entrepreneur proceeds to the report in Section 1. Some organizations may apply different levels of personal income tax rates. In this case, this section will have to be filled several times (for each bet you need to fill in a separate copy).In this part of the information is indicated only once (general information in the fields 060-090).
This section includes the total income received for all employees, which must be taken into account when filling in the appropriate fields. Line 020 displays the earnings calculated on a cumulative total. At the same time, part of the income that was received as a dividend payment is recorded in field 025. The total income of employees in different sections of the report may differ if there is a carry-over salary in the reporting period.
The tax rate at which income is taxed is recorded in field 010, and information on deductions is filled in field 030. Also, this part of the report shows the total number of employees who received income within the specified period (field 060). Tax refunds are recorded in field 090, and advance payments made in line 050.
Column 080 is filled in cases where the company was unable to withhold tax from income received. Including this field displays options for rolling wages.
Section 2 displays operations according to the chronological order (with the obligatory fixation of dates).The principles of filling in column 100 (the date when the income was received) are fixed in Article 223 of the Tax Code. In this case, much will depend on the type of income that the company employee received. Wages are fixed in Section 2 by the last day of the month, and vacation pay is displayed according to the date of receipt (this principle also applies to sick pay).
In most cases, the tax withholding date corresponds to the date of actual receipt (the exception is income received as salary). The resulting figure will need to enter in the field 110.
Features of income received determine the timing of tax transfer (column 120). The tax on payments received as sick pay or vacation pay is transferred before the end of the reporting month. For other types of income, the date of tax transfer is defined as the next day after actual receipt.
The resulting income is recorded in column 130. At the same time, the calculated amount is indicated rounded to kopecks. The amount of tax that was withheld is displayed on line 140.
Sample 6-NDFL, which displays the correct filling principle in 2018:
In addition to the general principles of filling out the report, entrepreneurs need to take into account the current features of submitting a 6-NDFL report and the nuances of displaying certain operations.
Features of the report
To correctly fill out the 6-NDFL report, business representatives should take into account the existing nuances:
- In some situations, indicators cannot fit on a report sheet. In this case, the entrepreneur should use additional sheets of the 6-NDFL form.
- Errors and corrections when filling out the document are not allowed. In addition, problems will arise if the report is completed on a two-sided copy of the template.
- The report form is filled out on the basis of the data that is displayed in the tax accounting register.
- The fields in the report form are separated by a special point intended to display the decimal fraction. For fixing the whole part, 15 cells are provided, for the fractional part - 2 cells. When filling in the fields, the information is recorded from left to right, without skipping empty cells.
- All pages of the 6-NDFL form should contain continuous numbering.
- The completed report is necessarily certified with a seal and signature.
- In the empty cells you need to enter dashes.
In the preparation of the report, there are nuances associated with the fixation of wages, which has a rolling character. To correctly display such an operation, the income received is recorded in Section 1. Only after the personal income tax is retained in the next period will this income go to Section 2 (indicated in the 070 field).
The shift of the personal income tax transfer dates may be caused by situations when the company did not issue a salary to the employee (at the same time, the income was accrued). To correctly display this operation, in column 110 you must specify the date of the actual tax withholding.
Another nuance exists when displaying the award. Representatives of the tax emphasize that this payment can not be included in the basic wage. As a result, bonus payments are indicated as a separate line. In addition, the bonus goes into the category of income upon receipt, which distinguishes this payment from salary.
If the report is filled incorrectly or is not timely submitted to the tax authority, the entrepreneur will face financial sanctions.
Possible sanctions by the tax
The current legislation regulates the quarterly deadline for submission of the 6-NDFL report in 2018.Violation of these norms will result in a fine for an entrepreneur, the amount of which is fixed. A delay in submitting a report within one month will result in additional costs for the organization in the amount of 1 thousand rubles. Further delay in filing a report will lead to an increase in the amount of the fine. For each full month, penalties will increase by 1 thousand rubles.
In addition to violating the reporting deadlines, tax representatives will be able to issue a fine for providing inaccurate information. In this case, the amount of sanctions will be half as much - 500 rubles. Organizations need to take into account that the fine does not exempt from the obligation to file a report.