Control ratio 6-NDFL: features, requirements and recommendations

When drawing up a tax invoice, an accountantshould check the information entered. For incorrectly provided data, the organization faces a fine at best, and at worst - an exit check of government agencies. The good news is that to quickly check the information on the counterparty, it is enough to calculate the reference ratio of 6-NDFL.

Briefly about reporting

6-NDFL is a quarterly tax report forincome. It contains summary information from the 2-NDFL certificates. Under the new rules, enterprises began to report since 2016. The government not only introduced a new report, but also found a way to stimulate violators. For untimely provision of the organization's data, the account is blocked.

Reporting was designed toto strengthen control over the correctness and completeness of tax payment by enterprises. The document contains information about the accruals and payments for all employees of the organization. Tax agents are enterprises that pay salaries to employees. They also provide reporting to the Federal Tax Service at the location.

The document can be submitted in print and electronicform. But this right of choice is available only for companies with a staff of up to 25 people. All other organizations will have to report electronically. The date of submission of the report is:

• the day when the printed report was sent to the Tax Inspection or the day the letter was sent by mail;
• day of receipt of confirmation of sending an electronic document.

Features of 6-NDFL

The report is completed every quarter. Part of the information is entered in an incremental way. Branches of the company form the report separately, but the reference ratio of 6-NDFL is checked against all employees of the organization.

It is in this report that most oftenpassing wage balances. There is a difference between the dates of payment of income and tax deduction. Especially if the first of the new month falls on the weekend.

The 6-NDFL report differs from the others in thatThe information entered into it can subsequently be compared with other reports. The tax information specified in the first three paragraphs of the document is checked during the on-site inspection. This does not mean that you can not follow the correctness of filling out the data. On the contrary, it is first necessary to develop and create a control system for automatic filling of documents. For the unfulfilled amount of tax organizations face fines and penalties. Therefore, it is important to find control ratios to check the form of 6-NDFL. Let us consider in more detail how to do this.

How to check the reference ratio of 6-NDFL?

First of all, the date of delivery is checkedreporting. If the organization has delayed the filing of the declaration for at least one day, the FTS will impose a fine and issue an act of violations. The control ratios of calculating the 6-NDFL begin with the verification of the deductions. The amount presented on page 020 should be greater than on page 030. The difference between these ratios is reflected on page 010. The maximum permissible deviation per one natural person is 1 rub. Further, it is necessary to check the ratio of 6-NDFL in lines 040 and 050. The amount of the accrued income tax should be more than the advance. At the last stage, the volume 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.

Стр. 6-NDFL		The sum of lines ... from references 2-NDFL and DPN
020 Income	=	"Total Income"
025 "Dividends"	=	"Dividends"
040 "Calculated tax"	=	"Amount of tax accrued"
080 "Not withheld tax amount"	=	"Non-Accrued Personal Income Tax"
060 "Number of employees"	=	Number of certificates issued 2-NDFL

The annual tax reporting checks withcertificates 2-NDFL, the declaration on profit. For logical verification, the control ratios of 6-NDFL and insurance contributions, other ratios, are calculated. They are all used to quickly check reports.

In case of errors in the document, the tax inspector performs 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, an act of violation is drawn up.

So, in practice, all 6-NDFL control ratios make it possible to check the report, reduce the risk of increasing the interest of tax specialists in the company.

Control ratio of 6-NDFL and financial statements

In Art. 230 of the Tax Code specify the timing of reporting on the income of natural persons. Reports of 2- and 6-NDFL should be submitted before March 31 inclusive following the reporting year. These two documents relate not only the terms of delivery, but also the reference ratios of 6-NDFL. The latter are used to check the information provided.

Control ratio of 6-NDFL with accounting statements

In Art. 230 of the Tax Code specify the timing of reporting on the income of natural persons. Reports of 2- and 6-NDFL should be submitted by March 31 inclusive following the reporting year. These two reports link not only the terms of delivery, but also the reference ratios of 6-NDFL. The latter are used to check the information provided.

Source documents	Control ratios of 6-NDFL (lines)	If the relations
		Articles of the Tax Code of the Russian Federation regulating the implementation of coefficients	If the ratio is violated, then
6NDFL	001 <, = date of report submission	Art. 230 pcs	there is a timely failure to submit the Account
	020 =,> 030	Art. 126, art. 210, art. 23 TC	the amount of deductions is too high
	(020 - 030) / 100 * 010 = 040		the amount of tax is not correctly calculated
	040>, = 050	Art. 126, art. 227, art. 23 TC	advance amount of tax is too high
Control ratios of 6-NDFL and RSV	070 - 090 <, = KRSR data	Art. 226, art. 23 TC	the amount collected in the budget is not listed
	120>, = date of transfer by KRSB		the terms of payment of tax are violated
6NDFL, IR Patent	050> 0 with notification	Art. 126, art. 226, 227 NK	the amount of advance tax is reduced

6-NDFL in 1C

Tax declarations in the program are formed byinformation about the income statements of each employee and the consolidated report. At the same time, the control ratios of the 6-NDFL and insurance contributions are presented in the previous table. Consider the process of filling out a declaration in the program.

For 2016, the employee was credited with such income:

• Salary - 540 thousand rubles.
• NDFL - 70.2 thousand rubles. (transferred 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 6,500 rubles transferred) + 25,000 (personal income tax 3,25 thousand rubles are listed).

How the relations are fulfilled, is shown below.

Features of report filling

The 6-NDFL reflects information about the accrued andwithheld amount of tax. The deductions should be completed in cumulative total, like all the values ​​in Section 1 of the report. That is, in the calculation for 9 months the amount of the tax is indicated from January to September. If the tax is charged at differentiated rates, then for each line 010-050 is filled on separate sheets, and on page 060-090 the total amount on the first page of the report is indicated. Unlike receipts and deductions, the amount of deductions is indicated without kopecks. The report simply does not have the required number of cells.

When completing a report, agents often commita serious mistake - indicate the same amount of the accrued (page 040) and withheld (page 070) tax. This situation is possible if both operations are performed in the same reporting period. The difference arises when the salary for the current quarter is issued to employees in the next quarter. On page 040, the amount of the accrued salary will be indicated, taking into account the tax, and on page 070 - "0" will be indicated, since it is necessary to withhold personal income tax when paying income.

Example 1

With the calculation of salaries for September, the tax is withheld on 30.09. Employees earn 10.10. How do I get a 9 month report?

Стр. 020 - calculated salary for September.

Стр. 040 - accrued personal income tax.

On page 070, the amount from page 040 does not enter, because 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 pages 070 and in Section 2:

• Стр. 100 - date of issue of salary - 30.09.
• Стр. 110 - withholding - 10.10.
• Стр. 120 - the last day for the transfer of personal income tax - 06.10.
• Стр. 130 - the amount of salary, calculated for September.
• Стр. 140 - withholding tax on income.

Another important nuance. The transferable amount of the tax can not be reflected in line 080. Here the amount of the fee that the agent was unable to withhold is entered. This situation arises if the income is issued in kind. How does the 6-NDFL control ratio apply here? Line 070 and line 090 in total should not exceed the amount of transfers to the budget for the year. In the event of a violation of this ratio, the tax authorities will conclude that not all the amount of the fee was transferred to the budget.

How to reflect a sick-list in 6-NDFL

In the report 6-NDFL the information on all incomes, paid to the employee is reflected. Including the sick-list. How should information on temporary disability benefits be reflected?

The report should include only those amounts that are taxable. Otherwise, the ratio on page 040 will be violated. That is, only the pregnancy allowance is not included in the report.

The sickness benefit is a social security,the payment of which is not related to the performance of labor duties. It is charged within 10 days of receipt of the certificate and must be paid on the next day of repayment of salary arrears.

On the date of transfer of funds, the employee shouldcharge and withhold tax. For such payments, special terms are set in the Tax Code. The employer must transfer funds to the budget on the last day of the month of payment of the benefit. If it falls on a day off, then the deadline is postponed to the next working day.

How to reflect the amount on the sick leave in 6-NDFL:

• In "Section 1", the amount of charges and deductions should be reflected on the advisory 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 completing the declaration.

Example 2

LLC for 9 months paid 1 million rubles. salaries, with which a tax in the amount of 130 thousand rubles was withheld. In the third quarter, employees received income for the period from June to August, at 100 thousand rubles. monthly. One employee also received an additional disability allowance in the amount of 10,000 rubles, from which a fee of 1,300 rubles was withheld. The sheet was transferred to the accounts department on September 2, and the payment was made on September 5. We fill in the declaration:

Стр. 020 - the amount of income - 1 + 0.01 = 1.01 million rubles.

Стр. 040 - personal income tax accrued - 0,13 + 0,0013 = 0,1313 million rubles.

Стр. 070 - personal income tax withheld - 0.1313 million rubles.

Since the timing of the payment of payroll tax and sick leave is different, Section 2 of the report should be reflected in a separate block:

Стр. 100 - date of transfer of the sick-list 05.09.

Стр. 110 - the date of the withholding of personal income tax 05.09.

Стр. 120 - the deadline for payment of the fee 30.09.

Стр. 130 - amount of the benefit 10 thousand rubles.

Стр. 140 - Personal Income Tax from the hospital 1,300 rubles.

Example 3

Let's add the conditions of the previous example. In addition to the salary and the sick-list, the employee also received 15,000 rubles on vacation on September 15, from which a fee of 1,95 thousand rubles was withheld.

Section 1 is also filled in by summing all the 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 term of payment of the tax from the sales and sheetsdisability - the last day of the month. However, the time of receipt of income is different. Therefore, Section 2 is filled with two blocks. The first was introduced earlier. Now we’ll enter the report on vacation:

Page 100 - payment on September 15.

Page 110 - held on September 15th.

Page 120 - payment of the tax on September 30.

Page 130 - the amount of charges 15 thousand rubles.

Page 140 - NDFL 1.95 thousand rubles.

Example 4

Now consider the situation when the employee passeddisability certificate on September 29, and the payment was made on October 5. How to fill in the declaration? There will be no changes in Section 1 of the third quarter report. In Section 2, the date of accrual (05.10) and the deadline for payment of personal income tax (30.10) will be indicated.

How to take into account surcharges?

The organization can provide employeesone-time surcharge for vacation. These charges should be reflected in the report. The date the funds are transferred is the date the income is paid (p. 100). Deductions are made at the time of payment of income, and transfers - the maximum the next day.

Example. The organization has paid 22 thousand rubles. employee 23.08. On the same day a tax was deducted in the amount of 2.8 thousand rubles. Reflect this in the report:

• Page August 100 - 23.
• Page 110 - 23 August.
• Page 120 - 23 August.
• Page 130 - 22 thousand rubles.
• Page 140 - 2.8 thousand rubles.

How to fill out a zero declaration

If the organization or SP has no employees, thenthe company does not report. The same is true if the organization sent employees on vacation or stopped their activities. Another thing, if there are gaps in the calculation of income. For example, in the first half of the year the enterprise did not accrue income, and in the second - accrued. In this case, reporting for 3 and 6 months is not necessary, but for 9 and 12 months - necessarily. In order to avoid problems with regulatory authorities even in this situation, some enterprises prefer to write letters and provide zero reports for the first half of the year.

The reporting deadlines are standard - the last day of the month following the reporting period. In 2017 it is:

• May 2 - to submit the report for the first quarter;
• June 31 - for delivery of the report for the half year;
• October 30 - for the delivery of the report for the third quarter.

How to fill out a report? In all columns indicate "0" or put dashes.