6 personal income tax since 2020: an example of completion and deadlines
6 PIT - one of the forms of tax reporting that employers are required to submit every quarter. In 2020, the timing and order of delivery will not change.
The form must be completed in accordance with the Instruction - it was approved by order of the Federal Tax Service No. MMV-7-11 / 450 @ of October 14, 2015 (with subsequent amendments) and is attached to it.
Acquainted with the full text of the order of the Federal Tax Service No. MMV-7-11 / 450 @ dated 10/14/2015:
Form 6 personal income tax in 2020, as before, consists of two pages. The first is the title one, it is easy to fill out, because standard information for most reporting forms is indicated.
The second page contains two sections. In the first, general information is indicated, in the second - decoding by date.
General design requirements are as follows:
- Fill in the fields from left to right, from the extreme cell.
- Paper forms are filled on one side only. Double-sided printing is considered a mistake - the tax service will not accept such a form.
- Black, blue, and purple inks are allowed.
- The recommended font for computer typing is Courier New 16-18. A sample computer-filled title page 6 of personal income tax is presented below.
Title page filling procedure
On title 6 personal income tax are indicated:
- TIN, PPC.
- Room. The primary reporting is numbered 000, the subsequent - 001 and then on an increasing basis.
- Submission period code.
- The reporting year is 2020.
- The tax code to which the form is submitted.
- Place Code All codes are given in the instructions for filling out the form.
- Name, address, taxpayer contacts.
Estimated data are affixed on an accrual basis. In blank lines - dashes.
Features of filling out the first section
In the first section, generalized indicators are indicated, but practice shows that filling in the following lines is the most difficult for users.
- 010 - tax rate applied in the reporting period;
- 020 - cumulative income from the beginning of the reporting period;
- 025 - accrued dividends;
- 030 - the total tax deduction provided for in Articles 217-218 of the Tax Code of the Russian Federation;
- 040 - the size of the calculated personal income tax;
- 045 - total personal income tax with dividends. The size of accrued dividends was previously displayed on line 025;
- 050 - the size of the reduction of personal income tax. If the company employs foreign citizens who have a patent and independently make contributions to the budget, the tax is reduced by the amount that they transfer to the tax authorities;
- 060 - the number of individuals who received income in the reporting period. In the event that the employee resigned and went to work again within a year, he is counted once;
- 070 - the aggregate amount of personal income tax withholdings;
- 080 - the amount that the tax agent could not withhold;
- 090 - the amount of tax refund based on Article 231 of the Tax Code.
Features of filling out the second section
The second section combines data on the dates of payments and deductions, the amounts of income and taxes. Information is entered line by line:
- 100 - day of payment of income;
- 110 - tax withholding day;
- 120 - date of transfer of tax to the budget;
- 130 - the amount of charges;
- 140 - the size of deductions.
In accounting practice, there are situations when a full-time specialist receives income twice (or more) per day, and the days of withholding and transfer of personal income tax to the budget differ from it. In this case, you should fill out a separate block for each income. If the retention and transfer dates coincide, the information can be combined into one block.
The date of receipt of income in the form of bonuses in the reporting form will be the last day of the month in which the order for their payment is signed. If the order is dated April 15, then:
- line 100 of personal income tax shall be indicated on April 30 (the final day of the month);
- in line 110, the date the bonus is actually paid.
In tax reporting forms, only taxable payments are displayed. The maternity allowance does not apply to such, therefore, it is not included in the form of personal income tax.
- at positions 100, 110 the day of actual payment of the sick leave is indicated;
- at position 120, the day the tax is paid, usually the final day of the month;
- line 130 displays the total amount of hospital payments (including tax);
- line 140 - the amount of income tax on individuals.
Vacation payments are reflected in 6 personal income tax in the same month of 2020 in which the payment was made. If the amount is accrued but not paid, it is not included in the report. An example of filling taking into account vacation pay looks like this:
Section 1 indicates:
- in column 020 - the total amount of vacation pay paid in the reporting month;
- in columns 040 and 070 - the total amount of tax.
The following data is entered in the position of section 2:
- 100, 110 - actual payment dates;
- 120 - date of payment of vacation tax;
- 130 - the amount of accrued vacation pay;
- 140 - the amount of tax withheld.
Who is renting out?
6-NDFL is a mandatory form of tax reporting, it is filled out and submitted by all individual entrepreneurs and legal entities that are employers and pay tax on wages, vacation pay, hospital staff members, and also:
- from gifts, the total value of which exceeds 4 thousand rubles;
- loans and loans issued on conditions of interest-free repayment;
- settlements under civil law contracts.
Reporting is submitted if payments were made to at least one individual during the year. In the forms, it is not necessary to separate information for each recipient - general data on the enterprise are indicated.
To whom and when do I need to submit several reports?
Taxpayers with several OKTMOs submit several forms - their number is equal to the number of codes. Similar situations arise if:
- Employees receive wages at the head office and a separate unit in another city or region.
- An individual entrepreneur partially transferred his activity to the patent system or UTII, and territorially the activity on special taxation regimes is carried out elsewhere.
When to rent?
The final date for submitting reports on personal income taxes is the last day of the month in the reporting quarter:
- April 30 - for the 1st quarter.
- July 31 - for 6 months;
- October 31 - for 9 months;
- April 1, 2021 - for the year.
In the case when the salary or other payment to the employee is first accrued in the 2nd quarter, the form is handed over in half a year. If the charge was in the 3rd quarter - for 9 months.
In case of incorrect completion or untimely submission of the report, entrepreneurs face a fine and blocking of the current account.