Annual report 6-NDFL and 2-NDFL: filling rules, verification, discrepancy, deadlines

Personal Income Tax stands for personal income tax. The amount of income and the tax withheld from it is entered in the document in the form of 2-NDFL. The 6-NDFL certificate is considered a new form of employers' report, which indicates all accrued, withheld and paid taxes in the total amount. Both forms of certificates have legal force in state organizations; there should be no discrepancies in 6-NDFL and 2-NDFL.

Many people have questions about filling out reports. And if, according to the first familiar reference, everything is more or less clear, then confusion often occurs with the new form. In this article, we will figure out how to properly draw up and submit annual reports to the tax service.

About help 2-NDFL

This form is required to include:

1. Full information about the employer (name of the company, its details).
2. Information about the employee (full name, TIN, passport information, place of residence).
3. Monthly income, 13% - that's his rate.
4. Information about the required deductions with their codes (standard deduction, social or property).
5. The amount of tax withheld.
6. Total amounts (income, deductions and taxes).

This form is issued by:

• An individual who has income that is subject to tax by an employer.
• An individual who has income from which the employer does not collect tax.

Filling out this certificate is carried out on a specially designed form. In the new form of the form in the upper left corner there is a barcode, which was assigned in accordance with the rules. Further information is filled in in the following order:

• the period for which the certificate was issued;
• tax agent (employer);
• employee information;
• information on income taxable at a rate of 13% (it is important to indicate the income code);
• information about tax deductions;
• information about total income and taxes.

How to fill it in correctly?

It is important to have information about the correct completion of the annual report 6-NDFL and 2-NDFL, since it is accepted by the tax service of Russia, while 2-NDFL certificates are issued to employees of the enterprise at their request, for example, to a bank.

The amounts are entered in certificates in rubles with the obligatory indication of kopecks, except for income tax. It is provided in full amount in rubles. If the amount turned out with a penny, then less than 50 kopecks. are discarded, and more than 50 kopecks are rounded off, while one is added to the amount in rubles.

If different rates were applied to the employee's income throughout the year, respectively, points 3-5 will be equal to their number.

Steps to take if you make a mistake in the Help

There are times when errors are made in the help. In this case, you need to act in accordance with the procedure for correcting errors. The header has a special field "Adjustment Number". The corrections have their own numbers:

• "00" means filling out the primary form;
• "01", "02", etc. are indicated when filling out the corrected certificate, which is issued instead of the previous one, one more than indicated in the previous certificate;
• "99" means certificate cancellation.

The corrected form of the 2-NDFL annual report form is submitted to eliminate the error in the form that was submitted at the beginning, and the annulment form is submitted to cancel data that is unnecessary to provide. If the tax authority did not accept the certificate (for this, errors with format control are indicated in the protocol), a new certificate is written, not an adjustment. Therefore, when filling out a new certificate, indicate the number "00" and the new date.

What are the deadlines for submission?

A certificate indicating the income of employees of the organization must be submitted within a certain time frame. The tax agent provides information on the income of employees according to the 2-NDFL certificate of the Federal Tax Service at the place of registration. The reporting period will be the past tax period. It indicates the amounts of taxes accrued, withheld and transferred to the budget of the Russian Federation.

The report must be submitted every year on time, in the form, format and procedure approved by the federal executive services authorized for inspections and supervision in the field of taxes and fees.

Information must be provided in electronic form using telecommunication channels or in paper format (on electronic media). If since the beginning of 2016 the company has paid income to 25 employees or more, it must submit 2-NDFL certificates for 2016 in electronic format using telecommunication channels through an operator that deals with electronic document management. You cannot use hard drives, flash drives, etc. If the employer paid less than 25 employees in the tax period, the certificates are provided in paper format.

These amendments are provided for in paragraph 2 of Article 230 of the Tax Code of the Russian Federation. They also apply to the 2015 reports. Accordingly, if an employer transferred income to 25 or more employees in 2015, the information must be provided only via the Internet.

Information on the impossibility of withholding tax for 2017 must also be submitted electronically if the employer has transferred income to at least 25 employees.

At the end of the year, the employer must provide a certificate, for example, 2-NDFL for 2016, to the inspection:

• Not later than the first of March with the mark "2". Such a certificate is issued for those employees whose personal income tax is not withheld (for example, the provision of material assistance or the presentation of gifts to persons who do not work in the organization, in the amount of more than 4,000 rubles.
• Until the first day of April of the month marked "1". Here there is information on income in the total amount earned for the previous year, the tax base from which personal income tax is withheld.

These are the deadlines for the submission of the annual report 2-NDFL.

Help 6-NDFL

Help 6-NDFL is a document for reporting by an employer paying income to individuals. It is presented as a summary of general information about the income of employees for a certain period and the tax withheld from these amounts. Reporting is submitted quarterly, that is, every three months. Reporting must be submitted electronically. But if the organization employs less than 25 employees, you can send it in paper format.

When filling out a certificate, you need to ensure that all cells are filled out. Empty columns are filled with a dash, both on the title page and on the second page. All withholding agents are required to submit this form. These include individual entrepreneurs, lawyers, notaries. Income should reflect all individuals who work in the enterprise. Speaking of income, they mean salary, dividends, remuneration under civil law contracts.

How to submit an annual report 6-NDFL?

It is important to know that the report must be submitted incrementally, four times a year:

• in the first quarter;
• in half a year;
• at 9 months;
• in year.

In accordance with the law, quarterly reporting in this form is submitted to the inspection no later than the beginning of the last day of the month following the reporting quarter. The annual count is sent by the first day of April of the following year. There is a penalty for late submission of the report. For each month of delay, the cost is a thousand rubles. So it’s better to try to send reports on 6-personal income tax on time since 2017.