Let's look at what we have after the reporting campaign for the 1st quarter of 2017. Everyone passed 6-personal income tax and contributions and only breathed a sigh of relief when demands for clarification began pouring in from the tax office.
Control ratios
And now, in order. The Federal Tax Service published the control ratios of 6-NDFL and the calculation of insurance premiums in a letter dated March 13, 2017. No. BS-4-11/4371. In a nutshell, the tax authorities compare the Amount of income (line 020) minus the Amount of accrued income in the form of dividends (line 025) of Section 1 in 6-NDFL and the Amount of payments and other remuneration calculated in favor of an individual (line 030 of column 1 of subsection 1.1 section 1) calculation of insurance premiums.Let us remind you that from January 1, 2017, all separate divisions that accrue payments and rewards to individuals independently calculate and pay insurance premiums, and also submit calculations on them to the Federal Tax Service.
Submission of explanations
The amount of accrued income in 6-personal income tax (p. 020, Section 1) and the amount of payments and other remunerations calculated in favor of an individual in the calculation of insurance premiums (p. 30, column 1, subsection 1.1 of Section 1) cannot be equal in any way. After all, the calculation includes benefits up to 1.5 years and up to 3 years, sick leave, remuneration under various types of contracts that are not subject to insurance contributions, and in 6-NDFL - those that are subject to personal income tax.Based on these discrepancies, the calculation of insurance premiums will be accepted, but the Federal Tax Service may require clarification. What not to avoid. Explanations must be provided within 5 working days (clause 3 of Article 88 of the Tax Code of the Russian Federation) in electronic form, or within 10 working days if the report was submitted to
An example of an explanation in the Federal Tax Service
When clarification is needed
informs that if in the DAM the information on the total amount of insurance contributions for compulsory pension insurance (Section 1) does not correspond to the information on the calculated contributions for each insured person (Section 3) and if the inspection found unreliable personal data, such a calculation will be considered not submitted, A corresponding notification will be sent about this.In this case, it is necessary to submit a “clarification”. For the deadline for submitting a “clarification” for the calculation of insurance premiums in 2017, the general procedure for submitting information on this form applies - until the 30th day of the month following the calculation period (Article 423 of the Tax Code of the Russian Federation).
The need for clarifying information does not extend this period.. According to Article 119 of the Tax Code of the Russian Federation, the fine for late submission of the calculation will be 5% of the total amount of debt under the DAM 2017. The fine is assessed for each full and partial month of failure to provide information from the day on which the calculation was required to be submitted to the Federal Tax Service.
The law regulates the minimum and maximum fines. Thus, the minimum fine is 1000 rubles, the maximum is 30% of the total debt.
The discrepancy between the RSV 2018 and 6-NDFL is not necessarily an error, however, if inconsistencies are identified, the tax authorities will definitely require clarification.
Attention! Especially for accountants, we have prepared reference books and documents that will help you fill it out correctly and submit it to the tax DAM on time:
And also the calculation of 6-NDFL:
You can fill out RSV and 6-NDFL online and submit them via the Internet at. It will send any reporting online automatically. Before sending, any report is tested by all verification programs of the Federal Tax Service and the Pension Fund of Russia. Try it for free:
In April 2019, tax inspectors will begin to check the submitted calculations of 6-NDFL for 2018 and calculations for insurance premiums also for 2018. These forms will definitely be verified by tax authorities. For this purpose, officials developed control ratios 6-NDFL and RSV 2018, listed in the letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. BS-4-11/4371@. What to do if the final indicators in the discussed forms do not converge, we’ll figure it out today.
Discrepancy between RSV 2018 and 6-NDFL - reasons
The discrepancy between the RSV 2018 and 6-NDFL is not necessarily an error. However, if inconsistencies are identified, tax authorities will definitely require clarification. And if in the case of one DAM 2018, explanations are not necessary, then if there are discrepancies between the indicators of this calculation and 6-NDFL, it is better to explain them in advance, before the controllers send a notification. Thus, discrepancies may arise in the presence of carryover payments, for example, accrued but unpaid remuneration under a work contract, when accruing vacation pay and in a number of other situations.
When submitting explanations, indicate that there are no errors in both calculations presented, since you have explained the differences.
In addition, there is no need to re-list in the explanation all the payments that were included in both the DAM 2018 and 6-NDFL; it is enough to indicate only the income that caused the difference in the total amounts.
It is worth noting that without submitting an explanation on your own, the tax authorities will send a demand, which must be answered within 5 business days from the date of its receipt. Even if there are no errors in the calculations, this deadline should not be violated, because for late submission of a response, controllers can impose a fine of 5 thousand rubles (clause 1 of Article 129.1 of the Tax Code of the Russian Federation).
How to work with control ratios?
As noted above, tax authorities have developed control ratios for comparing 6-NDFL and calculating insurance premiums for 2018.
According to these ratios, income (excluding dividends paid) from which personal income tax was withheld must have a lower value than all payments to employees. It is worth noting that this ratio is valid only for organizations without separate divisions; if there is an OP, then these incomes should not converge.
Thus, the main reconciliation indicator is the total value of payments that were made in favor of individuals working in the company. This is line 030 of subsection 1.1 of section 1 in the RSV 2018 and line 020 of section 1 in 6-NDFL.
If there is a discrepancy in the information in these lines, explanations are needed. However, the income on them can be the same only if in the reporting period accrual was made exclusively wages, and there were no other rewards.
These indicators will not converge if there were accruals of payments subject to personal income tax, but not subject to insurance contributions, and vice versa.
What to do in this case? As the tax authorities themselves explained, the explanation must indicate a justified reason for the discrepancy. This reason is the difference in determining the tax base for income tax with the base for calculating insurance premiums.
Let's give an example. Payments under GPC lease agreements are subject to personal income tax, but they are not subject to insurance premiums and, accordingly, are not included in the insurance premium base (line 200 of the 2018 RSV). In this case, the following payment amounts are not included in the income tax base, but are indicated on line 200 in the calculation of insurance premiums:
- child care benefits up to 1.5 years;
- lump sum payment at the birth of a child;
- maternity benefits;
- severance pay upon dismissal, etc.
Thus, according to the control ratios, tax authorities will reconcile the amounts of income from 6-personal income tax and remuneration payments, taxable and non-taxable with insurance contributions. At the same time, the total indicators in 6-personal income tax must be greater than or equal to the indicators in the DAM 2018, but not less. Tax authorities believe that taxable income tax There should always be more payouts. At the same time, all income (except for dividends) from which personal income tax was withheld must be no less than remuneration payments to employees.
Tax officials began to exchange data with funds. And if inspectors see discrepancies between RSV-1 and 6-NDFL, they ask for clarification. The letter of demand from the inspection must be responded to within five working days from the date of receipt. In practice, there are five most common situations where discrepancies between the two reporting forms are possible. You will find ready-made examples of explanations in the article.
Employee training
If employee training occurs at the initiative of the employer, there are no questions. Both tuition fees and employee compensation are not subject to personal income tax and insurance premiums.
But when it comes to employee-initiated training, everything is different. Compensation for money spent on studies is not subject to personal income tax if the conditions of paragraph 21 are met.
Article 217 Tax Code RF. That is, Russian educational institution has a license
on educational activities or a foreign educational institution has the appropriate status.
At the same time, for insurance premiums, such a clause in the Law of July 24, 2009 No. 212-FZ is not mentioned in the closed list of non-taxable amounts; payment for studies at the initiative of the employee is not mentioned. This means that payment is made for the employee’s services. Hence the discrepancies. See sample explanations.
Treatment of workers
If you treat employees using the money remaining after paying income tax, there is no subject to personal income tax. But for contributions, it does not matter with what funds the company pays for the treatment of employees - insurance premiums must be calculated. Here is another reason for discrepancies between the database and the data in the reports. See sample explanations.
Payment of insurance policies
With voluntary personal insurance There's a catch here. Payment for insurance policies is not subject to personal income tax, regardless of the period for which the VHI agreement is concluded.
At the same time, insurance premiums do not need to be charged if the contract is for at least a year. Hence the discrepancies. See sample explanations.
Travel packages for employees
With vouchers, everything is generally the same as with training. There is no personal income tax if you paid for the trip at the expense of net profit (income from activities on a simplified basis or UTII) or at the expense of the Federal Social Insurance Fund of Russia.
It is also necessary that the voucher is not a tourist one and issued to a health or sanatorium-resort institution located in Russia (including in the Republic of Crimea and the city of Sevastopol).
You cannot do without documentary evidence of the intended use of the voucher.
But for insurance premiums all this is not important. They must be accrued regardless of the source of financing. Well, other conditions do not matter. That is, even vouchers at the expense of the FSS of Russia are subject to contributions (letter from the Ministry of Labor of Russia dated January 14, 2016 No. 17-3/B-8, FSS of Russia
dated April 14, 2015 No. 02-09-11/06-5250).
A sample will help explain such discrepancies to inspectors. See sample explanations.
Rent
Paid rent is income for personal income tax purposes. The tax must be calculated, withheld and remitted by the tax agent. That is, the tenant company.
As for insurance premiums, they are not charged on the rental amount. The reason is simple: payments for civil contracts related to the transfer of property for use are not considered subject to insurance premiums. That is, the transfer of things for rent or rental is not subject to fees. Explain the discrepancies to the tax authorities using a sample. See sample explanation.
Of course, these are not all cases where discrepancies are possible between RSV-1 and 6-NDFL. For example, daily allowances are not subject to insurance premiums at all, but are rationed for personal income tax purposes. True, this difference will be removed from 2017 - for the purposes of contributions, daily allowances will be normalized by analogy with personal income tax.
If you receive a request to provide an explanation, do not panic. A letter from the inspectorate does not mean a fine or account blocking. Prepare explanations and send them to the tax authorities.
Tax consultantTamara Petrukhina
Discrepancies between 6-NDFL and the calculation of insurance premiums may arise due to inconsistencies in the indicators of these calculations for a certain reporting period. In order to ensure that there are no discrepancies between 6-NDFL and the DAM, it is necessary to check the control ratios of the sums of indicators approved by the Federal Tax Service of Russia.
The reason for the discrepancy between 6-NDFL and RSV
Let's consider the control ratios of the indicators for calculating insurance premiums and Form 6-NDFL, updated in the letter of the Federal Tax Service dated June 30, 2017 No. BS-4-11/12678@. There are only two of them.
Attention! Over the past three months, the Federal Tax Service has issued 53 letters on 6-NDFL. And in last letters The tax authorities have again changed the reporting requirements. We formulated five simple rules, which you need to adhere to so that your 6-NDFL passes the audit without any problems.
Cause of inconsistencies No. 1
The first control relationship between 6-NDFL and DAM is that if the payer of insurance premiums has submitted form 6-NDFL, then he is obliged to submit a calculation of insurance premiums. Even if an organization does not make payments to individuals in a certain reporting period, it must submit a calculation of insurance premiums with zero figures. Otherwise, the organization faces a fine for failure to provide information to the tax authority in the amount of 1,000 rubles.
Reason for inconsistencies No. 2
The second control ratio between 6-NDFL and RSV - the amount of accrued income in form 6-NDFL, except for the amount of accrued income from dividends, must be greater than or equal to the calculated base for calculating insurance premiums. This relationship is expressed by the formula:
line 020 rub.1 6-personal income tax - line 025 rub.1 6-personal income tax ≥ line 050 gr.1 sub. 1.1 rub. 1 RSV
The amount of accrued income in form 6-NDFL (indicated in line 020 of section 1) minus dividends (line 025 of section 1) must be greater than or equal to the base for calculating insurance premiums accrued from the beginning of the billing period (line 050 of column 1 in subsection 1.1 Section 1 of calculation of insurance premiums).
New control ratio of RSV and form 6-NDFL
Tax officials have adjusted the second control ratio for calculating insurance premiums with form 6-NDFL. The old reference ratio caused a lot of trouble for organizations and entrepreneurs because it was often not respected. And the tax authorities demanded clarification.
It was not observed due to the fact that the amount of accrued income in form 6-NDFL, in addition to the amount of accrued income on dividends, had to be greater than or equal to the object for insurance contributions in relation to the pension fund - the indicator of line 030 (the amount of payments and other remunerations, calculated in favor of individuals). And the object of insurance premiums includes all payments within the framework of labor relations, including financial assistance in the amount of up to 4,000 rubles and financial assistance at the birth of a child in the amount of up to 50,000 rubles. Such material assistance is not reflected in 6-NDFL because it is not taxed.
Also excluded now are cases where amounts of income fell into the 20th line of form 6-NDFL when the date of receipt of income was recognized, for example, on a certificate of incapacity for work, i.e. on the day of payment. And sick leave gets into the object for calculating insurance premiums earlier - according to the date of accrual. And it happens that sick leave accrued in one reporting period is paid in the next. And then the amount in line 020 in the calculation of 6-NDFL at the end of the period is less than the object of taxation of insurance premiums in the 30th line of the DAM.
Taking into account the new adjustment of the control ratio of discrepancies between 6-NDFL and DAM due to payment sick leave it can't be at all. Because sick leave accruals do not fall into the 50th line of the RSV.
Temporary disability benefits are government payments that do not include contributions for pension, medical, or even social insurance against industrial accidents.
Explanatory note for the tax inspectorate on the reasons for the discrepancies
The new reference ratio is closer to practice. However, it may not always be observed. If the amount of the base for calculating insurance premiums from the beginning of the reporting period on line 050 in the RSV is not less than or equal to the amount of accrued income in 6-NDFL, the tax authorities will demand explanations as to why the discrepancy occurred.
It is better to explain the reason for the discrepancy in the reports to the tax authorities in advance, so as not to wait for notification. Tax officials need the explanation to include a justified reason for the discrepancy.
If a letter is received from the tax office demanding an explanation for non-compliance with the control ratio due to discrepancies in the amounts in 6-NDFL and the DAM, the organization must submit an explanatory letter electronically within 5 business days or on paper within 10 business days. In this case, the DAM report will be considered accepted on the date on which it was originally submitted.
Discrepancies in 6-NDFL and RSV due to parental leave
There cannot be any discrepancies in 6-NDFL and RSV due to parental leave for a child under 3 years old. The amount of accrued income in line 020 in 6-NDFL due to leave benefits for child care under 3 years old cannot be less than line 050 in the RSV, since accruals for child care leave benefits fall into line 20 of 6- Personal income tax.
Tax deductions are applied to such income for each month of the tax period, in accordance with subparagraph 4, paragraph 1 of Article 218, therefore, as a rule, there is no amount left for calculating tax after applying the deduction. Well, if the payment of income in the form of financial assistance to an employee on parental leave is made monthly and the cumulative income calculated from the beginning of the tax period exceeded 350,000 rubles, the standard tax deduction is not applied.
Example of an explanatory note due to discrepancies in 6-NDFL and RSV due to payment of days off for child care
Let us give a typical example of an explanatory note for tax authorities in a case where the control ratio is not observed because there are discrepancies in 6-NDFL and the DAM due to the payment of benefits to an employee by an organization to care for a sick child.
When preparing a tax invoice, an accountant must check the information entered. For incorrectly provided data, an organization faces a fine at best, and an on-site inspection by government agencies at worst. The good news is that to quickly check information on a counterparty, it is enough to calculate the 6-NDFL control ratio.
Briefly about reporting
6-NDFL is a quarterly report on It contains summary data from 2-NDFL certificates. Under the new rules, enterprises began reporting in 2016. The government not only introduced a new report, but also found a way to stimulate violators. Failure to provide data on time may result in account blocking.
Reporting was developed in order to strengthen control over the correctness and completeness of tax payment by enterprises. The document contains information about accruals and payments for all employees of the organization. Tax agents are enterprises that pay salaries to employees. They also provide reports to the Federal Tax Service at their location.
The document can be submitted in printed or electronic form. But this right of choice is available only to companies with up to 25 employees. All other organizations will have to report electronically. The date of submission of the report is considered:
- the day the printed report is submitted to the Federal Tax Service or the day the letter is sent by mail;
- the day of receipt of confirmation of sending the electronic document.
Features of 6-NDFL
The report is completed every quarter. Some information is entered in an incremental manner. The company's branches generate the report separately, but the 6-NDFL control ratio is verified for all employees of the organization.
It is in this report that carryover balances of salaries are most often found. There is a difference between the dates of payment of income and especially if the first days of the new month fall on weekends.
The 6-NDFL report also differs from others in that the information entered into it can subsequently be compared with other reports. The tax office checks the information specified in the first three paragraphs of the document during on-site inspection. This does not mean that you can not monitor the correctness of filling out the data. On the contrary, you should first develop and create a control system for automatically filling out documents. For underpayment of tax amounts, organizations face fines and penalties. Therefore, it is so important to find control ratios for checking the 6-NDFL form. Let's take a closer look at how to do this.
How to check 6-NDFL control ratios?
First of all, the date of reporting is checked. If an organization delays the deadline for filing a declaration by at least one day, the Federal Tax Service will assess a fine and issue a report of violations. Control ratios begin with checking deductions. The amount presented on page 020 must be greater than on page 030. The difference between these ratios is reflected on page 010. The maximum permissible deviation per individual is 1 rub. Next, you need to check the control ratios of 6-NDFL on lines 040 and 050. The amount of accrued income tax must be greater than the advance payment. At the last stage, the volumes of payments and the dates of their transfer to the budget are checked.
The control ratios of 6-NDFL and 2-NDFL are presented in the table below.
Page 6-NDFL | Sum of lines... from certificates 2-NDFL and DPN |
|
020 "Income" | "Total Income" |
|
025 "Dividends" | "Dividends" |
|
040 “Calculated tax” | "Amount of tax accrued" |
|
080 “Tax amount not withheld” | “Non-accrued personal income tax” |
|
060 “Number of employees” | Number of 2-NDFL certificates submitted |
The tax office checks with 2-NDFL certificates and profit declarations. For logical verification, control ratios of 6-NDFL and insurance premiums and other ratios are calculated. All of them are used to quickly check reports.
If errors are detected in a document, the tax office takes the following actions:
- Sends a request to an individual with a requirement to provide a document explaining the contradictions in the report.
- If the previous requirement was not met, then a violation report is drawn up.
So, in practice, all 6-NDFL control ratios make it possible to check the report and reduce the risk of increasing tax authorities’ interest in the company.
Control ratio of 6-NDFL and financial statements
In Art. 230 of the Tax Code specifies the deadlines for submitting reports on the income of individuals. 2- and 6-NDFL reports must be submitted by March 31 inclusive of the following reporting year. These two documents link not only the deadlines for submission, but also the control ratios of 6-NDFL. The latter are used to verify the information provided.
Control ratio of 6-NDFL with financial statements
In Art. 230 of the Tax Code specifies the deadlines for submitting reports on the income of individuals. 2- and 6-NDFL reports must be submitted by March 31 inclusive of the following reporting year. These two reports link not only the deadlines for submission, but also the control ratios of 6-NDFL. The latter are used to verify the information provided.
Source documents | Control ratios 6-NDFL (lines) | If the relations are not met |
|
Articles of the Tax Code of the Russian Federation regulating the implementation of coefficients | If the relationship is violated, then |
||
001 <, = дата представления отчета | there is a failure to submit the Calculation on time |
||
Art. 126, art. 210, Art. 23 NK | the amount of deductions is too high |
||
(020 - 030) / 100 * 010 = 040 | the tax amount is not calculated correctly |
||
Art. 126, art. 227, art. 23 NK | the amount of advance tax is overestimated |
||
Control ratios 6-NDFL and RSV | 070 - 090 <, = данные КРСБ | Art. 226, art. 23 NK | the amount of the collection has not been transferred to the budget |
120 >, = date of transfer according to KRSB NA | tax payment deadlines missed |
||
6NDFL, IR Patent | 050 > 0 if there is a Notification | Art. 126, art. 226, 227 NK | tax advance amount reduced |
6-NDFL in 1C
Tax returns in the program are generated based on the income certificates of each employee and the summary report. In this case, the control ratios of 6-personal income tax and insurance premiums presented in the previous table are fulfilled. Let's look at an example of the process of filling out a declaration in the program.
For 2016, the employee received the following income:
- Salary - 540 thousand rubles.
- Personal income tax - 70.2 thousand rubles. (listed to the budget).
For a gift worth 150 thousand rubles, which the employee received at the end of December, personal income tax in the amount of 18.98 thousand rubles. was not accrued.
Dividends: 50,000 (personal income tax 6.5 thousand rubles transferred) + 25,000 (personal income tax 3.25 thousand rubles transferred).
Features of filling out the report
6-NDFL reflects information about the accrued and withheld tax amount. Withholdings must be filled out as a cumulative total, just like all values from Section 1 of the report. That is, the calculation for 9 months indicates the amount of tax from January to September. If the tax is calculated at differentiated rates, then for each separate sheets lines 010-050, and on pages 060-090 the total amount on the first page of the report is indicated. Unlike income and deductions, the amount of deductions is indicated without kopecks. The report simply does not have the required number of cells.
When filling out a report, agents often make a serious mistake - they indicate equal amounts accrued (p. 040) and withheld (p. 070) tax. This situation is possible if both operations were performed in the same reporting period. The difference occurs when the salary for the current quarter is issued to the employees in the next quarter. On page 040, the amount of accrued salary including tax will be indicated, and on page 070, “0” will be indicated, since personal income tax must be withheld when paying income.
Example 1
Tax is withheld from salary payments for September on September 30. Employees receive income on 10.10. How, in this case, to prepare a report for 9 months?
Page 020 - accrued salary for September.
Page 040 - accrued personal income tax.
The amount from line 040 does not fall into line 070, since the income has not yet been paid. For the same reason, Section 2 is not completed.
When filling out the annual calculation, the amount of September deductions should be reflected both on page 070 and in Section 2:
- Page 100 - date of payment of salary - 30.09.
- Page 110 - hold - 10.10.
- Page 120 - the last day for transferring personal income tax is 06.10.
- Page 130 - the amount of salary accrued for September.
- Page 140 - withheld income tax.
Another important nuance. The carryover tax amount cannot be reflected on line 080. The amount of the fee that the agent was unable to withhold is entered here. This situation arises if income is issued in kind. How do 6-NDFL control ratios apply here? Line 070 and line 090 in total should not exceed the volume of transfers to the budget for the year. In case of violation given coefficient Tax authorities will conclude that not the entire amount of the collection was transferred to the budget.
How to reflect sick leave in 6-NDFL
The 6-NDFL report reflects information about all income paid to the employee. Including sick leave. How should information about temporary disability benefits be reported?
Only taxable amounts should be included in the report. Otherwise, the ratio on page 040 will be violated. That is, only pregnancy benefits are not included in the report.
Sickness benefit is a social guarantee, the payment of which is not related to the performance of work duties. It is accrued within 10 days after receiving the certificate and must be paid on the nearest day of repayment of the salary arrears.
On the day the funds are transferred, the employee must accrue and withhold tax. The Tax Code has established special deadlines for such payments. The employer must transfer funds to the budget on the last day of the benefit payment month at the latest. If it falls on a weekend, the deadline is postponed to the next working day.
How to reflect the amount of sick leave in 6-NDFL:
- In “Section 1” the amount of accruals and deductions should be reflected according to the recommended lines of the report.
- In "Section 2" the amount of payment and tax is reflected separately from other transfers.
Let's look at specific examples of options for filling out a declaration.
Example 2
The LLC paid 1 million rubles in 9 months. salary from which tax was withheld in the amount of 130 thousand rubles. In the third quarter, employees received income for the period from June to August, 100 thousand rubles each. monthly. One employee also received an additional disability benefit in the amount of 10 thousand rubles, from which a fee in the amount of 1.3 thousand rubles was withheld. The sheet was transferred to the accounting department on September 2, and the payment went through. Fill out the declaration:
Page 020 - amount of income - 1 + 0.01 = 1.01 million rubles.
Page 040 - personal income tax accrued - 0.13 + 0.0013 = 0.1313 million rubles.
Page 070 - personal income tax withheld - 0.1313 million rubles.
Since the deadlines for paying taxes on wages and sick leave are different, Section 2 of the report should be reflected in a separate block:
Page 100 - date of transfer of sick leave 05.09.
Page 110 - date of personal income tax deductions 05.09.
Page 120 - deadline for payment of the fee is September 30.
Page 130 - benefit amount is 10 thousand rubles.
Page 140 - personal income tax from sick leave 1.3 thousand rubles.
Example 3
Let's add the conditions of the previous example. In addition to salary and sick leave, the employee also received vacation pay in the amount of 15 thousand rubles, from which a fee of 1.95 thousand rubles was withheld.
Section 1 is also filled in by summing all amounts:
Page 020 - 1000 + 10 + 15 = 1025 thousand rubles.
Page 040 - 130 + 1.3 + 1.95 = 133.25 thousand rubles.
Page 070 - 130 + 1.3 + 1.95 = 133.25 thousand rubles.
The deadline for paying taxes on vacation pay and sick leave is the last day of the month. However, the moment at which income is received varies. Therefore, Section 2 is filled in two blocks. The first one was presented earlier. Now let’s add information on vacation pay to the report:
Page 130 - the amount of accruals is 15 thousand rubles.
Page 140 - personal income tax 1.95 thousand rubles.
Example 4
Now let’s consider a situation where an employee handed in a certificate of incapacity for work on September 29, and the payment was made on October 5. How to fill out a declaration? There will be no changes to Section 1 of the third quarter report. Section 2 will indicate the date of accrual (05.10) and the deadline for payment of personal income tax (30.10).
How to take into account surcharges?
An organization may provide employees with a one-time additional payment for vacation. These charges should be reflected in the report. The date of transfer of funds is the date of payment of income (p. 100). Deductions are made at the time of payment of income, and transfers are made maximum the next day.
Example. The organization paid an additional 22 thousand rubles. employee 23.08. On the same day, tax was withheld in the amount of 2.8 thousand rubles. Let's reflect this in the report:
- Page 100 - August 23.
- Page 110 - August 23.
- Page 120 - August 23.
- Page 130 - 22 thousand rubles.
- Page 140 - 2.8 thousand rubles.
How to fill out a zero declaration
If an organization or individual entrepreneur does not have employees, then the enterprise does not report. The situation is the same if the organization sent employees on vacation or stopped operations. It's another matter if there are gaps in income accrual. For example, an enterprise did not accrue income in the first half of the year, but did accrue it in the second. In this case, reporting for 3 and 6 months is not necessary, but reporting for 9 and 12 months is required. To avoid problems with regulatory authorities, even in such a situation, some enterprises prefer to draw up letters and provide zero reporting for the first half of the year.
The reporting deadlines are standard - the last day of the month following the reporting month. In 2017 this is:
- May 2 - to submit the report for the first quarter;
- June 31 - for submitting the half-year report;
- October 30 - to submit the report for the third quarter.
How to fill out the report? Enter “0” or dashes in all columns.
