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Do I need to submit a zero calculation for insurance premiums for 9 months of 2017? Is there an obligation to create a zero form for the general director - the only founder? If so, which sections should be included in the calculation? Is there liability for failure to provide a zero calculation? We answer these most common questions and provide a sample of filling out a zero calculation of contributions for 9 months of 2017 based on a specific example.

Who is required to take zero marks?

All policyholders must submit calculations of insurance premiums for 9 months of 2017 to the Federal Tax Service. In particular:

• organizations and their separate structures;
• private entrepreneurs.

Is it necessary to report for 9 months of 2017 if the organization or individual entrepreneur did not conduct any activities in the reporting period - from January to September inclusive? Is it necessary to submit a blank calculation to the Federal Tax Service if no one’s salary was accrued during this period? Finally, clear official clarifications on this matter have appeared, which have brought more clarity to these issues.

From letters of the Ministry of Finance dated March 24, 2017 No. 03-15-07/17273 and the Federal Tax Service of Russia dated April 12, 2017 No. BS-4-11/6940, we can conclude that the above circumstances do not relieve an organization or individual entrepreneur from the obligation to report to the Federal Tax Service for the past 9 months of 2017. After all, the policyholder is still the payer of the premiums. Even if he does not conduct any activity. Here are key quotes from these letters.

From the letter of the Ministry of Finance dated March 24, 2017 No. 03-15-07/17273:

From the letter of the Federal Tax Service dated April 12, 2017 No. BS-4-11/6940:

It turns out that the regulatory authorities clearly believe that a zero calculation for insurance premiums for 9 months of 2017 should be submitted to the tax office.

Why do tax authorities need a zero calculation?

In letter No. 03-15-07/17273 of the Ministry of Finance of Russia dated March 24, 2017, it is explained that when submitting settlements with zero indicators to the Federal Tax Service, a company or individual entrepreneur declares the absence of payments and remuneration in a specific reporting period in favor of individuals who are subject to taxation insurance premiums. And accordingly - about the absence of amounts of contributions to be transferred for the same reporting period.

In addition, the submitted calculations with zero indicators allow tax inspectors to separate payers who do not make payments and other remunerations to individuals in a specific reporting period and do not conduct financial and economic activities from payers who violate the established deadline for submitting calculations. And, therefore, do not hold them accountable.

In our opinion, the logic of the representatives of the Russian Ministry of Finance is very strange. After all, in essence, they encourage those who cannot even be recognized as payers of insurance premiums to submit zero reports. The fact is that an organization or individual entrepreneur is considered a “payer of insurance premiums” only if it makes payments and rewards in favor of individuals. This is stated in regulations.

Clause 1 of Article 419 of the Tax Code of the Russian Federation:

Clause 1.1 Procedure for filling out the calculation of insurance premiums:

However, in this article we will not argue with the position of the Ministry of Finance and the Federal Tax Service. We will rely on the official position and assume that a zero calculation for insurance premiums for 9 months of 2017 must be submitted. Moreover, if a businessman does not have employees and pays insurance premiums only for himself, then he is not required to submit quarterly zero calculations for contributions to the tax office. Accordingly, entrepreneurs without employees do not have to worry about passing zeros.

When the company has only a director

Is it necessary to submit a zero calculation for insurance premiums in 2017 if only the general director is listed in the organization, and the company does not conduct business and does not issue salaries?

As we have already found out, according to the logic of officials, the Tax Code of the Russian Federation does not contain exceptions that would exempt an organization from the obligation to submit reports, even if it did not accrue any payments to anyone. Workers under an employment contract remain insured, despite the fact that they did not receive money. Following this, we can come to the conclusion that if only the director is on staff - the only founder, then the zero calculation for 9 months of 2017 still needs to be submitted.

It is necessary to submit a zero calculation for the general director - the only founder. It is necessary to create a “zero” and enter information about the manager in Section 3. After all, he can be regarded as an insured person. The logic is strange, but this is the approach that suits the tax authorities.

When to take the “zero” test in 9 months

The law does not provide for special deadlines for submitting a zero calculation for insurance premiums for 9 months of 2017. That is, the zero calculation must be submitted within the same time frame as the report that contains the information.

As a general rule, payments must be submitted to the Federal Tax Service no later than the 30th day of the month that follows the reporting period (Clause 7, Article 431 of the Tax Code of the Russian Federation). If the day of delivery falls on a weekend or holiday, you can submit the payment later - on the next working day (Article 6.1 of the Tax Code of the Russian Federation).

The deadline for submitting a zero calculation for insurance premiums for 9 months of 2017 is October 30 inclusive. It will be Monday:

What are the responsibilities?

Some organizations prefer to remain in the shadows and not appear before the tax authorities at all. In particular, they do not submit zero calculations for insurance premiums. We do not rule out that such companies will not submit zero calculations for insurance premiums for 9 months of 2017. Let us explain what risks they take on in this case.

Blocking accounts

On our website we said that for failure to submit zero calculations for insurance premiums, current bank accounts can be blocked. The Federal Tax Service of Russia insisted on this. However, the Ministry of Finance did not agree with this.

Closer to the submission of reports for the 2nd quarter, tax authorities and financiers apparently came to an agreement on this issue. By letter of the Federal Tax Service dated May 10, 2017 No. AS-4-15/8659, an explanation from the Ministry of Finance was sent to the inspectorate stating that it is impossible to suspend transactions on accounts for late payment.

It is unlawful to suspend transactions on a bank account for late payment of insurance premiums.

Fines

Since 2017, insurance premiums have been regulated by the Tax Code of the Russian Federation. Therefore, for failure to submit a zero calculation for 9 months of 2017, the Federal Tax Service may fine you under paragraph 1 of Article 119 of the Tax Code of the Russian Federation. There are no accruals in “zero points”, so the fine will be minimal – 1000 rubles.

The calculation of the fine will not depend on the number of complete and partial months of failure to submit reports. However, in our opinion, it makes sense to send reports to controllers with zero indicators and protect the company from possible financial sanctions.

Which sections to include in the zero calculation

Let’s assume that the accountant decided not to take risks and submit a zero calculation to the Federal Tax Service for 9 months of 2017. But what sections should it include? Letter No. BS-4-11/6940 of the Federal Tax Service of Russia dated April 12, 2017 states that the empty calculation should include:

• title page;
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• Subsection 1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance” and subsection 1.2 “Calculation of the amounts of insurance contributions for compulsory health insurance” of Appendix 1 to Section 1;
• Appendix 2 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to Section 1;
• Section 3 “Personalized information about insured persons.”

Sample

Reporting for the 3rd quarter of 2017, its composition and timing depend on the tax regime applied by the taxpayer and the characteristics of the activity. In this material, we consider the main modes and what and when will definitely need to be passed within the framework of each of them, and what may need to be passed additionally under certain circumstances of economic life.

General taxation system: submission of reports for the third quarter of 2017

The OSN can submit monthly, quarterly reports (for example, quarterly VAT) and reports for which the reporting period is a quarter and the tax year is a year. That is, the last of the listed types of reports will be characterized by the fact that, in essence, these are not reports for the 3rd quarter, but reports for 9 months.

For convenience, we have collected the main reporting and deadlines for submission in a table for 2017, 3rd quarter:

NOTE! Individual entrepreneurs submit approximately the same package of reports for the 3rd quarter of 2017 to the OSN as a legal entity, but with the exception of the profit declaration and property settlements.

In addition to the reports that have always been submitted to the Federal Tax Service, since 2017 a new consolidated calculation of contributions to salary funds has also been provided there. A single calculation of contributions is submitted quarterly, with a deadline of the 30th day of the month following the quarter for which they are reporting. That is, the declaration for the 3rd quarter on salary contributions must be submitted by October 30, 2017 inclusive to all taxpayers who paid income to employees during this period.

How to fill out the ERSV for 9 months of 2017 , find out .

Special tax regimes - submission of reports for enterprises and individual entrepreneurs

If a taxpayer works under a special tax regime, the composition of his reporting for the 3rd quarter has nuances. We also presented the main ones in a convenient tabular form:

The tables above list the main taxes that must be reported by payers applying one or another tax regime. In addition to the main ones, there are also specific taxes and fees, reports on which are provided if an enterprise or individual entrepreneur is a payer of this type of tax (fee).

Special taxes

For most special taxes, the reporting period is a year, so only for the results of the 3rd quarter of 2017 there is no need to submit reports. What kind of calculations these can be and how often they should be reported, see the table:

For those taxes for which there was no object of taxation in the reporting period, subject to certain conditions, the standard submission of reports for the 3rd quarter of 2017 can be replaced by the submission of a single simplified declaration (SUD). The quarterly EUD is submitted no later than the 20th day of the month following the quarter for which we are reporting (that is, for the 3rd quarter - before October 20, 2017).

Read about the nuances associated with EUD .

What codes to indicate in the declaration in the tax period 3rd quarter

Which code to indicate in a particular declaration depends on the tax for which the declaration is submitted and on the period. For different declarations, codes can be set by different orders of the Federal Tax Service. We have collected codes used in general cases in a cheat sheet (in it you will also find codes for the period 3rd quarter / 9 months)

NOTE! For those taxpayers who:

• ceases its activities,
• is being reorganized,
• reports as a consolidated group,

There are separate special codes that must be indicated in the relevant declarations. You can clarify them in the orders of the Federal Tax Service, according to which the “regular” codes are given in our table.

If your company is subject to liquidation or reorganization, find out useful information on drawing up 6-NDFL.

What financial statements are submitted for the 3rd quarter?

In 2017, there is no requirement to submit quarterly accounting forms to the Federal Tax Service. The legislation, both accounting and tax, establishes the obligation to submit a set of accounting reporting forms for the entire year.

There are several exceptions to this rule:

• State employees still report quarterly. At the same time, we remember that budgetary institutions report to the founder, and not to the Federal Tax Service.
• Taxpayers who cease their activities during the year generate reports on the date of entry into the registration register about the termination of activities (liquidation) and submit them within 3 months after this date.
• Taxpayers who began their activities during the reporting year (later than January 1) generate and submit a report for the period from the registration date to December 31. However, the deadline for submitting such a report does not differ from the standard deadline for submitting annual accounting reports.

More information about the deadlines and procedure for submitting accounting reports can be found in the article .

Accounting reports are submitted to the State Statistics Committee in a similar manner.

IMPORTANT! In addition to the traditional balance sheet and financial results, enterprises that are not classified as small businesses or included in the sample from the small business category submit other reports to the statistical authorities. These other reports may be monthly or quarterly. The timing and procedure for submission should be clarified with the State Statistics Committee.

As for reporting for founders and other interested users, it can be generated and submitted at any frequency. But there is no need to send such reports to the tax authorities.

Results

The composition of tax reporting for the 3rd quarter depends on which regime the taxpayer applies. The majority of tax returns for the 3rd quarter of 2017 are submitted by those working on the OSN. For special regime employees, annual reports are often provided, with the exception of UTII. According to UTII you need to report quarterly, that is, a declaration for the 3rd quarter. 2017 must be filed in October 2017. In addition to declarations related to the application of the tax regime, all taxpayers paying income to individuals must report 6-NDFL and the Unified Calculation of Insurance Contributions at the end of 9 months. Please note that the procedure and deadlines for paying taxes for the 3rd quarter. may not coincide with the procedure for the formation and deadlines for filing reports on these taxes. For example, tax under the simplified tax system must be paid in advance quarterly, despite the fact that the declaration under the simplified tax system is submitted once a year.

For more information on when to submit and when to pay taxes for the 3rd quarter of 2017, see.

Responsibility for this violation of the deadlines for submitting tax returns is provided for in Article 119 of the Tax Code of the Russian Federation. Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid amount of tax, but not more than 30% of the untransferred amount of tax on the declaration and not less than 1000 rubles.

For violation of the deadline for submitting a company declaration, the manager or chief accountant will be fined in the amount of 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). Protocols on these administrative offenses are drawn up by tax officials
(clause 5, part 2, article 28.3 of the Code of Administrative Offenses of the Russian Federation).

To avoid being fined, comply with all deadlines for submitting reports and paying taxes.

Organizations using the general taxation system submit reports monthly, quarterly, based on the results of 9 months and for the year.

Tax reporting in 2017 to the Federal Tax Service and funds

*If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

Accounting statements in 2017 to the Federal Tax Service and Rosstat

**If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

Deadlines for submitting LLC reports to the simplified tax system in 2016

Companies using the simplified taxation system submit a VAT return if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the simplified company does not submit a VAT return.

Companies using a simplified taxation system are not exempt from submitting reports to the Pension Fund, Social Insurance Fund and Federal Tax Service.

The Federal Tax Service must submit information about the average number of employees and certificates in forms 2-NDFL and 6-NDFL. With the Social Insurance Fund you need to report for 2016 using Form 4-FSS, and then in 2017 you need to submit a Unified calculation of insurance premiums to the Federal Tax Service.

The reporting of simplifiers in forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations using the general taxation system. We have written about the reporting procedure above; see the table for details.

In addition, an organization using the simplified tax system is obliged to report and pay transport and land tax if it has property on its balance sheet that is subject to taxation.

A company submits its financial statements using the simplified taxation system in the same way as a company using OSNO.

October has arrived and it’s time to submit reports for 9 months of the current year. The second month of autumn has traditionally become a “hot” time, especially for accountants working under the general taxation regime. In order not to miss anything, we have compiled a table that sets out the deadlines for submitting reports for the 3rd quarter (9 months) of 2016

From this article you will learn:

• what tax reports are submitted for the 3rd quarter of 2016
• what tax reports are submitted based on the results of 9 months of 2016
• You can find out which forms to submit throughout 2016

Please note that a topic has been created on the Clerk.Ru forum. This topic collects the latest news regarding the submission of reports for 9 months of 2016 in real time. The reporting of organizations and individual entrepreneurs on UTII and the simplified tax system, as well as individual entrepreneurs on OSNO, is located.

What are the features of filling out 6-NDFL for 9 months of 2017? How to reflect the carryover wages for June and September in the calculation? How to show sick leave and vacation pay in calculations? What is the deadline to submit 6-NDFL for the 3rd quarter to the Federal Tax Service? We have summarized the most current clarifications from the Federal Tax Service and prepared instructions for filling out 6-NDFL for 9 months. You will be able to familiarize yourself with specific examples of reporting in ambiguous situations. A completed sample 6-NDFL is also available for download.

Who must report for 9 months

To begin with, let us remind you who should attend to the issue of submitting the calculation in form 6-NDFL for 9 months of 2017.

Tax agents

All tax agents for income tax are required to submit to the Federal Tax Service the calculation in form 6-NDFL for 9 months of 2017 (clause 2 of Article 230 of the Tax Code of the Russian Federation). Let us recall that tax agents for personal income tax are, as a rule, employers (firms and individual entrepreneurs) paying income under employment contracts. Tax agents also include customers - organizations and individual entrepreneurs who pay income to performers on the basis of civil contracts (for example, a contract or the provision of services).

If there were no payments from January to September

If during the period from January 1 to September 30, 2017, an organization or individual entrepreneur did not accrue or pay any income to individuals, did not withhold or transfer personal income tax to the budget, then there is no need to submit a 6-personal income tax calculation for 9 months of 2017. This is explained by the fact that in such a situation, an organization or individual entrepreneur is not considered a tax agent. However, we note that an organization (or entrepreneur) has the right to submit a zero calculation to the Federal Tax Service. Cm. " ".

If there were no actual payments in favor of individuals in the first half of 2017, but the accountant calculates salaries, then 6-NDFL must be submitted. After all, personal income tax must be calculated from recognized income even if it has not yet been paid (clause 3 of Article 226 of the Tax Code of the Russian Federation). In such a situation, in 6-NDFL you will need to show the income accrued from January to September and the personal income tax that was not withheld. This situation may be faced, for example, by companies that, during a financial crisis, are unable to pay wages, but continue to pay them.

If there were one-time payments from January to September

It is possible that income was accrued and paid only once in the first half of the year (for example, May 2017). Is it then necessary to submit 6-NDFL in 9 months? Yes, in this case, 6-NDFL calculations must be submitted not only for the 1st quarter, but also for six months, nine months and for the entire 2017. After all, the 6-NDFD calculation is filled in with a cumulative total. If the payment to an individual was a one-time payment, then it will appear in the report throughout the year.

What payments and rewards should be included in 6-NDFL?

In the calculation in form 6-NDFL for 9 months of 2017, you need to transfer all income in relation to which an organization or individual entrepreneur is recognized as a tax agent. Such income is, for example, wages, all types of bonuses, payments under civil contracts, benefits, vacation pay, dividends.

Non-taxable 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 August 1, 2016 No. BS-4-11/13984).

What to do with income from Article 217 of the Tax Code of the Russian Federation

Article 217 of the Tax Code of the Russian Federation lists income that is subject to personal income tax only partially (that is, not in full). These are, for example, gifts and financial assistance. In the calculation of 6-NDFL for 9 months of 2017, such payments must be reflected as in 2-NDFL certificates: the entire amount paid must be included in income, and the non-taxable part must be shown as tax deductions.

Example: Employee Marmeladov A.P. In connection with the anniversary, they presented a gift worth 6,000 rubles. Gifts in the amount of 4,000 rubles are exempt from taxation. (clause 28 of article 217 of the Tax Code of the Russian Federation). Therefore, in section 1 of the 6-NDFL calculation, 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 be 2,000 rubles. (6,000 rubles – 4,000 rubles), and the amount of personal income tax that must be withheld from the cost of the gift is 260 rubles. (RUB 2,000 × 13%). In section 2, on line 130, indicate the entire amount of income paid (6,000 rubles), and on line 140, the amount of tax actually withheld (260 rubles).

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

Deadlines for submitting 6-NDFL for the 3rd quarter

6-NDFL must be submitted to the Federal Tax Service no later than the last day of the month following the reporting period (Article 230 of the Tax Code of the Russian Federation). If the deadline for submitting form 6-NDFL falls on a weekend or non-working holiday, then the calculation is submitted on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

The last day of October is the 31st (Tuesday). Therefore, no later than this date, you need to submit the 6-NDFL report for 9 months of 2017 to the tax office.

You can also familiarize yourself with further deadlines for submitting 6-NDFL in 2017. Cm. " ".

Where to submit payments for 9 months of 2017

Report form

Has the new form of calculation of 6-NDFL been approved since 2017? Which form should I download to fill out a “paper” calculation for 9 months of 2017? Has the format required for submitting payments electronically changed? Questions of this kind always arise before submitting regular tax reports.

For reporting for 9 months of 2017, fill out form 6-NDFL, approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. This form should have been used before. No new form of calculation was approved. The procedure for filling out 6-NDFL and the format required for submitting a report to the Federal Tax Service in electronic form via the Internet also continue to apply. You can use the current 6-NDFL form.

It is worth noting that tax authorities are soon planning to change the 6-NDFL calculation form. Information about this is available on the official portal of draft regulations. It is expected that the new form will need to be used from 2018. Therefore, in 2017 the new form will not be used yet. And the entire 2017 year will need to be reported using the form approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450.

Composition of form 6-NDFL

The current calculation form for 2017 includes:

• title page;
• section 1 “Generalized indicators”;
• Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

Title page: filling

When filling out 6-NDFL for 9 months of 2017, at the top of the title page you need to note the TIN, KPP and the abbreviated name of the organization (if there is no abbreviation, the full name). If you need to submit a settlement in relation to individuals who received payments from a separate division, then fill in the “separate” checkpoint. Individual entrepreneurs, lawyers and notaries only need to indicate their TIN.

In the “Adjustment number” line for the year, mark “000” if the calculation for 9 months of 2017 is submitted for the first time. If a corrected calculation is submitted, then the corresponding adjustment number (“001”, “002”, etc.) is reflected.

In the line “Submission period (code)”, enter 33 - this means that you are submitting 6-NDFL for exactly 9 months of 2017. In the “Tax period (year)” column, mark the year for which the semi-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 in the line “At location (accounting).” This code will show why you are submitting 6-NDFL here. Most tax agents reflect the following codes:

• 212 – when submitting a settlement at the place of registration of the organization;
• 213 – when submitting the calculation at the place of registration of the organization as the largest taxpayer;
• 220 – when submitting a settlement at the location of a separate division 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 the patent taxation system.

If filled out correctly, a sample of filling out the title page of the 6-NDFL calculation for 9 months of 2017 may look like this:

Section 1: structure and content

In Section 1 of 6-NDFL for the 2nd quarter of 2017, “Generalized Indicators,” you need to summarize data on the total amount of accrued income from January 1 to September 30, 2017, tax deductions and the total amount of accrued and withheld personal income tax. Take the information to fill out from the personal income tax registers. Cm. " ".

This is what section 1 looks like:

Incremental data principle

The first section of 6-NDFL is filled out with a cumulative total: for the first quarter, half a year, nine months and 2017 (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650). In general indicators, include income (deductions, tax amounts) from transactions performed during the reporting period. That is, in section 1 of the calculation for 9 months, indicators for the period from January 1 to September 30, 2017 inclusive should be reflected.

Let us explain in the table which lines of generalized values ​​are in section 1 of the 6-NDFL calculation for the six months:

Section 2: structure and content

In section 2 of 6-NDFL for 9 months of 2017 you need to indicate:

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

Section 2 of the calculation looks like this:

When filling out section 2, reflect the transactions performed in chronological order. Let us explain the purpose of the lines in section 2 in the table:

It is worth noting that in section 2 of the 6-NDFL report for 9 months of 2017, only indicators related to the last three months of the reporting period should be included (recommendations of the Federal Tax Service in Letter No. BS-3-11/650 dated 02/18/2016). That is, you need to show income and personal income tax broken down by date only for transactions performed in July, August and September 2017 inclusive. Transactions in the first half of 2017 (from January to June) should not fall into section 2.

Rollover payments in section 2

Section 2 of the calculation of 6-NDFL for 9 months of 2017 is filled out on the reporting date - September 30 (Letter of the Federal Tax Service dated February 25, 2016 No. BS-4-11/3058). The section provides generalized indicators only of those incomes from which personal income tax was withheld and transferred to the budget during the last three months of the period for which the calculation is submitted (July, August and September).

If income was received during July, August or September 2017, but the deadline established by the Tax Code of the Russian Federation for transferring personal income tax on this income has not yet arrived, then this income is not reflected in Section 2. Such income and the personal income tax withheld from it will need to be shown in section 2 of the 6-personal income tax calculation for the period in which the tax should be transferred to the budget (Letters of the Federal Tax Service dated January 25, 2017 No. BS-4-11/1249).

Let's assume that the payment deadline for the month is the 29th of the current month. Accordingly, the salary for September 2017 was paid on September 29, 2017, and personal income tax from it must be transferred to the budget no later than October 2, 2017 (09/30/2017 and October 1, 2017 are weekends). Therefore, even if the personal income tax withheld from the salary is transferred to the budget earlier (09/29/2017), then the September salary and the personal income tax from it should still fall into section 2 of the 6-personal income tax calculation for the entire 2017. 6-NDFL for 9 months of 2017 will reflect:

• on line 020 – salary for January – September;
• in section 2 – salary for January – August. The salary for September 2017 will fall into section 2 of the 6-NDFL calculation for 2017.

For convenience, we have presented the dates of receipt of income, withholding and transfer of personal income tax from the most common payments in the table below. Using this table, you can determine which payments should be shown in section 2 of the calculation for 9 months, and which ones should be shown in the calculation for 2017.

Salaries for June were paid in July

The most controversial issues regarding filling out the 6-NDFL calculation are payments for “transition” periods. They are encountered when, for example, a salary or bonus is accrued in one reporting period and paid in another. A similar situation arose with salaries for June, which were paid in July 2017. After all, June falls in the second quarter, and July in the third. How to show June salary in 6-NDFL for 9 months? Let's understand it with an example.

Salary for June 2017

The organization paid the salary advance for June on June 23 – 35,000 rubles. The organization paid the second part of the salary on July 10, 2017 in the amount of 40,000 rubles (that is, already beyond the first half of the year). Total – 75,000 rubles. This amount is subject to income tax at a rate of 13 percent in the amount of RUB 9,750. (RUB 75,000 x 13%). On the day of salary payment (July 10), this tax will be withheld, and the next day (July 11) it will be transferred to the budget.

Under such conditions, the June salary had to be reflected in section 1 of the 6-NDFL calculation for the first half of 2017 - lines 020, 030 and 040. In section 2 of the 6-NDFL calculation for the first half of 2017, there was no need to show the June salary, since the operation payment and payment of personal income tax ended in July (that is, already in the third quarter of 2017).

Personal income tax from the June salary must be withheld only in July at the time of payment. Therefore, line 070 of section 1 should be added to the withheld tax, and the transaction itself should be entered into section 2 of the report for 9 months of 2017. This is consistent with the letter of the Federal Tax Service of Russia dated 01.08. 2016 No. BS-4-11/13984. This is how the June salary paid in July should be recorded in section 2 of 6-NDFL for 9 months:

Conclusion for the accountant

Section 2 of the 6-NDFL calculation should include only transactions that relate to the last three months of the reporting period (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650). In this case, focus on the date no later than which personal income tax must be transferred to the budget. That is, reflect the income paid and the tax withheld in the reporting period in which the deadline for paying personal income tax falls. It doesn’t matter when you actually paid the income, withheld and transferred the tax. In section 2 of the calculation of 6-NDFL for the 3rd quarter of 2017, it is necessary to reflect data on the payment of income (tax withholding), for which the deadline for payment of personal income tax falls for the period from July 1 to September 30 inclusive.

Federal Tax Service Letter No. BS-4-11/14329 dated July 21, 2017 also reminds that if a tax agent performs an operation in one period and completes it in another, then such an operation falls into 6-NDFL for the period in which it is completed. In this case, the operation is considered completed in the period when the tax payment deadline arrives. In particular, when paying wages on the last day of the billing period (for example, 06/30/2017), the deadline for transferring personal income tax falls on the next period (July 3, since July 1 and 2 are days off). Accordingly, this operation should be reflected in section 2 of the 6-NDFL calculation for 9 months.

Salaries for September were paid in October

The most common situation: wages for September were paid in October (that is, already in the fourth quarter of 2017). The advance and salary for September 2017 do not need to be reflected in section 2 of form 6-NDFL for 9 months, since personal income tax will actually be withheld only in October 2017. Accordingly, the amounts of the advance and salary for September, as well as the withheld personal income tax, will be reflected in section 2 of the calculation for 2017. But in section 1, the advance and salary amounts for September should be, because the dates for calculating personal income tax fall in the 3rd quarter of 2017. Here's an example to fill out.

Example: salary for September in October
The organization paid the salary advance for September on September 25 - 35,000 rubles. The organization paid the second part of the salary on October 10, 2017 in the amount of 40,000 rubles. Total – 75,000 rubles. This amount is subject to income tax at a rate of 13 percent in the amount of RUB 9,750. (RUB 75,000 x 13%). On the day of salary payment (October 10), this tax will be withheld, and the next day it will be paid to the budget.

Show the September salary paid in October 2017 in section 1 of the 6-NDFL calculation for 9 months of 2017. Moreover, enter into the report only accrued income, deductions and personal income tax (lines 020, 030 and 040). In lines 070 and 080, do not show data on the September salary. After all, the tax withholding date (the day of actual salary payment) has not yet arrived. Such a tax cannot be called unwithheld.

You will withhold personal income tax from your September salary only in October at the time of payment. Therefore, show it in line 070 of section 1, and the operation itself in section 2 of the report for 2017. This is consistent with the letter of the Federal Tax Service of Russia dated 01.08. 2016 No. BS-4-11/13984. Here is how the salary for September, paid in October, is distributed in section 2 of the 6-NDFL calculation for 9 months:

How to show vacation pay

As we have already said, for income in the form of wages, the date of actual receipt of income is the last day of the month for which the employee was accrued income (clause 2 of Article 223 of the Tax Code of the Russian Federation). However, for vacation pay, this date is defined as the day of payment of income (letter of the Ministry of Finance of Russia dated January 26, 2015 No. 03-04-06/2187). The date of withholding personal income tax will coincide with the date of payment of income, because the tax agent is obliged to withhold tax from the income of an individual upon their actual payment (clause 4 of article 226 of the Tax Code of the Russian Federation).

The deadline for transferring personal income tax from vacation pay, i.e., the deadline when the tax agent must transfer the tax withheld from an individual, is the last day of the month in which the employee’s vacation pay was issued. Below we give an example of including vacation payments in 6-NDFL.
In the 3rd quarter of 2017, vacation pay was paid:

• 07/10/2017 – 25,000 rub. Personal income tax from them is 3,250 rubles;
• 08/21/2017 – 47,000 rub. Personal income tax from them is 6,110 rubles.

Personal income tax on these vacation pay is transferred on the day they are paid. On September 29, 2017, vacation pay of 27,616 rubles was accrued, which was paid on October 2, 2017.

The total amount of vacation pay paid in the 3rd quarter of 2017 is RUB 72,000. (25,000 rubles + 47,000 rubles), personal income tax from them is 9,360 rubles. (3,250 rub. + 6,110 rub.).
In 6-NDFL for 9 months of 2017, vacation pay is reflected as follows.

Vacation pay paid on 10/02/2017 does not need to be shown in 6-NDFL for 9 months of 2017. These vacation pay will be reflected in 6-NDFL for 2017.

Note that a situation with “transitional” vacation pay is also possible. Let's assume that an employee goes on annual paid leave in October 2017 (that is, in the 4th quarter). According to the Labor Code of the Russian Federation, vacation pay must be paid in advance - no later than 3 working days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). Therefore, it is possible that holiday pay was paid in September 2017 (in the third quarter). In this case, when calculating for the 3rd quarter of 2017, show vacation pay in both section 1 and section 2. After all, the employee’s income arose in September, when he received the money. The company had to calculate and withhold personal income tax from vacation pay on the day of payment, and transfer the withheld amount to the budget no later than September 30. That is, no difficulties should arise with such vacation pay, since operations do not transfer to the fourth quarter.

If vacation followed by dismissal

What to do if an employee quits immediately after a vacation? There are also no special features in filling out section 2. Show vacation pay in the general manner (letter of the Federal Tax Service of Russia dated May 11, 2016 No. BS-3-11/2094):

• on line 100 - the date of payment of vacation pay;
• on line 110 – the date of personal income tax withholding (coincides with the date of payment of income);
• on line 120 - the last day of the month in which vacation pay was paid;
• on line 130 – the amount of income;
• on line 140 - the amount of tax.

In addition to vacation pay, the employer sometimes pays employees going on vacation a one-time additional payment. From the provisions of subparagraph 1 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation, it follows that the date of actual receipt of income in the form of a one-time additional payment for annual leave is the day of payment of income. At the same time, according to paragraph 4 of Article 226 of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment. And tax agents must transfer the amount of withheld tax to the budget no later than the day following the day of payment of income to the taxpayer (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Therefore, if a one-time additional payment was paid to the employee, for example, on 09/01/17, then the lines mentioned above must be filled out as follows:

• line 100 “Date of actual receipt of income” - 09/01/2017;
• line 110 “Tax withholding date” - 09/01/2017;
• line 120 “Tax payment deadline” is 09/04/2017 (since 09/02 and 09/03 are weekends).

Such clarifications are given in the Letter of the Ministry of Finance of Russia dated August 16, 2017 No. ZN-4-11/16202.

How to show sick leave in calculations

The date of actual receipt of income (line 100) for sick leave is the date of its payment (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). It also coincides with the date of tax withholding (line 110), since on the date of actual payment of income, personal income tax must be withheld (clause 4 of Article 226 of the Tax Code of the Russian Federation).

However, the deadline for transferring personal income tax on hospital benefits is “special”. The employer can total personal income tax on sick leave paid during the month for the entire month and pay it to the budget in one payment - no later than the last day of the month in which such payments were made (paragraph 2, clause 6, article 226 of the Tax Code of the Russian Federation). If the last day of the month falls on a weekend or holiday, then personal income tax must be paid on the next working day (clauses 6, 7, Article 6.1 of the Tax Code of the Russian Federation).

Is it necessary to reflect sick leave benefits accrued in September but paid in October in 6-NDFL for 9 months? No no need. Sick leave income must be taken into account on the day when it was paid to the employee (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

In the situation under consideration, the sick leave benefit was accrued, that is, it was calculated in September (in the third quarter), but was paid already in October (in the fourth quarter). In this case, there is no reason to include benefits in the calculation of 6-NDFL for 9 months. You will reflect the amount in sections 1 and 2 of 6-NDFL for 2017. For more details, see "". Below is an example of how sick leave benefits are reflected in 6-NDFL:

Example of reflecting disability benefits:

In the 3rd quarter of 2017, sick leave benefits were paid to:

• July 20 – RUB 9,895.79 Personal income tax from him is 1,286 rubles;
• August 3 – RUB 17,102.89 Personal income tax from him is 2,223 rubles.

Personal income tax on these benefits is transferred on the day they are paid.
On September 28, a benefit of 22,652.05 rubles was accrued, which was paid on October 2 (that is, already in the 4th quarter).

The total amount of benefits for the 3rd quarter is RUB 26,998.68. (9,895.79 rubles + 17,102.89 rubles), personal income tax from them is 3,509 rubles. (RUB 1,286 + RUB 2,223). In 6-NDFL for the first quarter of 2017, sick leave is reflected as follows.

The benefit paid on October 5 does not need to be shown in 6-NDFL for 9 months. This benefit will be reflected in 6-NDFL for 2017.

How to show awards

Now let’s look at questions about the reflection of bonuses in 6-NDFL for 9 months of 2017. So, in particular, in this article we will look at the features of fixing monthly and quarterly bonuses.

Monthly bonus

Reflect the monthly bonus in 6-NDFL for 9 months in the same way as salary (Letters of the Ministry of Finance dated 04/04/2017 No. 03-04-07/19708, Federal Tax Service dated 04/19/2017 No. BS-4-11/7510).

In section 1 please indicate:

• in lines 020 and 040 - bonuses accrued for all months of the reporting period (from January to September), and personal income tax calculated from them;
• in line 070 - personal income tax on premiums withheld until the end of the reporting period (that is, the end of September). Note that this amount is usually less than the personal income tax from line 040. After all, the personal income tax from the premium for the last month is withheld in the next quarter.

In Section 2, record all bonuses paid in the last quarter (July, August and September). An exception is bonuses paid on the last working day of the quarter (September 29). Include them in section 2 of 6-NDFL for 2017.

Enter the bonus paid along with the salary for the same month together with the salary in one block of lines 100 – 140. If the bonus was paid separately, fill out a separate block indicating:

• in line 100 – the last day of the month for which the bonus was accrued;

Let's give an example of paying a monthly bonus.

On September 8, 2017, the bonus for August 2017 was paid - 500,000 rubles. and transferred to the personal income tax budget - 65,000 rubles. (RUB 500,000 x 13%). In 6-NDFL for 9 months of 2017, these amounts are reflected as follows.

Quarterly bonuses

Show the bonus for a period of more than a month (for example, a quarter or a year) in 6-NDFL for the period when the order for its payment was issued (Letter of the Federal Tax Service dated January 24, 2017 No. BS-4-11/1139).
In Sect. 1 specify:

• in lines 020 and 040 – bonuses accrued in the reporting period (from January to September) and personal income tax calculated from them;
• in line 070 - personal income tax on premiums withheld until the end of the reporting period (that is, until the end of September). This amount may be less than the personal income tax from line 040 if the premium is paid after the reporting period (that is, after the third quarter).

In Section 2, show the bonuses paid in the last quarter (third quarter). An exception is bonuses paid on the last working day of the quarter (September 29). Include them in section. 2 6-NDFL for 2017.

For quarterly bonuses, fill out a separate block of lines 100 – 140, where you indicate:

• in line 100 - the last day of the month in which the order was issued;
• in line 110 – the day of payment of the bonus;
• in line 120 – the next business day after the bonus is paid.

Show bonuses that were paid at different times or under orders issued in different months in separate blocks.

Let's give an example of paying a quarterly bonus. On October 25, 2017, an order was issued to pay the bonus for the third quarter of 2017 - RUB 1,500,000. On November 3, 2017, the bonus was paid and transferred to the personal income tax budget - 195,000 rubles. (RUB 1,500,000 x 13%). As you can see, the bonus was accrued in the third quarter, and the order for its payment was issued already in the fourth quarter. Therefore, the quarterly bonus will need to be shown in 6-NDFL for 2017. It should not appear in any way in the nine-month calculation. Also see “How to show bonuses in 6-NDFL”..html

Sample of filling out 6-NDFL for 9 months

Below we give an example of filling out the 6-NDFL calculation for 9 months. Here are the example conditions. The organization has 12 employees. For January - September 2017, salaries, bonuses, vacation pay and sick leave benefits were accrued in the total amount of 3,584,692.69 rubles, deductions were provided - 43,200 rubles. Personal income tax on all payments – 460,394 rubles. All personal income tax was withheld and paid to the budget, except for personal income tax on salaries for September - 50,726 rubles.

In January, personal income tax was withheld in the amount of RUB 50,076. from salary for December 390,000 rubles, deduction – 4,800 rubles. In just 9 months, personal income tax was withheld - 459,744 rubles. (460,394 rubles – 50,726 rubles + 50,076 rubles).

Paid in the 3rd quarter:

• salary for the second half of June 295,000 rubles. - 5'th of July. Personal income tax was withheld from it from the entire salary for June - 69,914 rubles. (entire salary for June - 545,000 rubles), deduction - 7,200 rubles;
• salary for July 530,000 rubles. – July 20 and August 4, personal income tax from it – 67,964 rubles, deduction – 7,200 rubles;
• bonus for the 2nd quarter RUB 258,000. - August 4, personal income tax from it - 33,540 rubles. The award order was issued on July 7;
• sick leave benefit 5,891.54 rubles. - August 23, personal income tax from him - 766 rubles. Sick leave was issued from August 14 to August 20;
• vacation pay RUB 33,927.71 - August 25, personal income tax from them - 4,411 rubles. Leave was granted from August 29 to September 25;
• salary for August 530,000 rubles. – August 21 and September 5, personal income tax from it – 67,964 rubles, deduction – 7,200 rubles;
• advance payment for September 250,000 rubles. – September 20.

The bonus for the 2nd quarter and the salary for July are included in one block of lines 100 - 140, because they have the same all three dates in lines 100 – 120. Their total amount is 788,000 rubles, the tax withheld from it is 101,504 rubles. Here's what an example of filling out a calculation for the 3rd quarter of 2017 would look like:

You can also see an example of filling out 6-NDFL in Excel format.

The Federal Tax Service uses control ratios (CR) for automated verification of the calculation of 6-NDFL (clause 2.4 of the Letter of the Federal Tax Service dated July 16, 2013 No. AS-4-2/12705). With their help, an organization can independently check the correctness of filling out 6-NDFL before submitting it to the Federal Tax Service. You can use these ratios to check, in particular, the calculation of 6-personal income tax for 9 months.

Responsibility for 6-NDFL

Responsibility for violations with calculations in form 6-NDFL faces in 2 cases:

• the calculation was not submitted at all or was submitted late;
• The calculation contains inaccurate information.

Violation of deadlines

The amount of the fine for late submission of 6-NDFL is 1000 rubles for each full or partial month from the date for submitting the calculation (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). The period of delay is counted from this day until the date on which the payment is submitted.

If you do not submit the payment within 10 days from the due date, the tax inspectorate also has the right to block the bank account (clause 3.2 of article 76 of the Tax Code of the Russian Federation). Reason – Letter of the Federal Tax Service of Russia dated 09.08. 2016 No. GD-4-11/14515.

Incorrect information

The fine for each payment with false information is 500 rubles. But if you discovered an error and submitted an updated calculation before the tax inspectors noticed it, there will be no fine (Article 126.1 of the Tax Code of the Russian Federation).

Also, not only the organization, but also responsible employees (for example, a manager) can be held accountable. The official faces an administrative fine of 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).
Individual entrepreneurs, lawyers, and notaries are not held administratively liable (Article 15.3 of the Code of Administrative Offenses of the Russian Federation).

Federal Tax Service Letter No. BS-4-11/14329 dated July 21, 2017 clarified that if, after submitting the 6-NDFL for the six months, you discovered that an error was made in the calculation for the first quarter, which led to an underestimation of the amount of income and, accordingly, to understate the personal income tax base and the withheld tax amount, you will have to submit two updated calculations (both for the first quarter and for the first half of the year). After all, section 1 is filled in with a cumulative total from the beginning of the year, which means that all the calculations presented this year were incorrect.

We hope that this article will be useful to you and will help you fill out the 6-NDFL for 9 months of 2017 without errors.