Filling out 6 personal income taxes for GPH. Which document reflects payment and personal income tax for a contract with an individual?

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General points

When making settlements with individuals with whom civil contracts have been concluded, for example, for the performance of certain works (provision of services), Russian organizations and individual entrepreneurs act as tax agents for personal income tax (clause 1 of Article 226 of the Tax Code of the Russian Federation). The responsibilities of a tax agent include calculation, withholding from the taxpayer and payment of personal income tax to the budget, as well as submission of relevant reports to the tax authority at the place of registration, including calculations in Form 6-NDFL. This form, as well as the procedure for filling it out and submitting it, were approved by Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 N ММВ-7-11/450@.

In order to fill out the calculation, it is said that form 6-NDFL is filled out for each OKTMO separately (clause 1.10). Further, in particular, the following is clarified.

Organizations recognized as tax agents indicate the OKTMO code of the municipality in whose territory the organization or a separate division of the organization is located.

Based on this, the Federal Tax Service emphasizes (Letter dated 01.08.2016 N BS-4-11/13984@): the calculation in form 6-NDFL must be filled out by the tax agent separately for each separate division, including those cases when separate divisions are registered in one tax authority. Tax agents - Russian organizations that have separate divisions, submit calculations in relation to the employees of these divisions to the tax authority at the place of registration of the latter, as well as in relation to individuals who received income under civil contracts, to the tax authority at the place of registration of the separate divisions, who have concluded such agreements (see also Letter of the Federal Tax Service of the Russian Federation dated February 25, 2016 N BS-4-11/3058@).

Let us remind you that form 6-NDFL consists of a title page, sections 1 “Generalized indicators” and 2 “Dates and amounts of income actually received and withheld personal income tax.” Section 1 is compiled on an accrual basis for the first quarter, half a year, nine months and a year, while Section 2 includes relevant data for the last three months of the calculation submission period.

There is no need to fill out separate pages to reflect in the 6-NDFL calculation data on individuals whose income was paid on the basis of civil contracts. Section 1 is formed for each of the tax rates (see paragraph 3.2 of the procedure for completing).

If the tax agent paid individuals during the tax period (representation period) income taxed at different rates, section 1, with the exception of lines 060 - 090, is completed for each tax rate.

The number of times lines 100 - 140 will be filled out in section 2 depends on the date of actual receipt of income by individuals, the date of tax withholding and the deadline for its transfer. So, if all three dates coincide, then the information to be reflected in section 2 is summarized. If, in relation to different types of income that have the same date of their actual receipt, there are different deadlines for transferring tax, then lines 100 - 140 are filled in for each deadline for transferring tax separately (clause.

4.2 order of filling).

Performing the duties of a tax agent over time

In order to understand how to fill out form 6-NDFL in the situation under consideration, the tax agent must know at what point he should fulfill his duties for calculating, withholding and remitting tax.

So, if a tax rate of 13% is applied to income, the personal income tax amount is calculated on the date of actual receipt of income, which is determined in accordance with Art. 223 of the Tax Code of the Russian Federation (clause 3 of Article 226 of the Tax Code of the Russian Federation). In particular, the date of actual receipt of income in the form of remuneration for the performance of work (provision of services) under a civil law contract is considered the day the income is paid, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties (clause 1 item 1). This was also indicated by the Federal Tax Service in Letter No. BS-3-11/4816@ dated October 17, 2016.

Tax agents must withhold the accrued amount of personal income tax at the time of actual payment of income (clause 4 of Article 226 of the Tax Code of the Russian Federation).

As for the deadlines for transferring the amount of calculated and withheld tax, it expires the next day after the day the income is paid to the taxpayer (clause 6 of Article 226 of the Tax Code of the Russian Federation). Moreover, if the expiration of the period falls on a day that, in accordance with the legislation of the Russian Federation, is a weekend or a non-working holiday, then the expiration date is transferred to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

And regarding the duty of tax agents, which is to submit calculations in Form 6-NDFL to the tax authority. When submitting calculations for the first quarter, six months, nine months, it must be executed no later than the last day of the month following the corresponding period, for a year - no later than April 1 of the year following the expired tax period (clause

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How to reflect payments under a GPC agreement in 6-NDFL

How should payments under a civil law agreement be reflected in calculations using Form 6-NDFL?

Show payments under contracts for work, services, rent, etc. in 6-NDFL for the period in which the advance or remuneration was transferred to the individual. The date of signing the act to the agreement does not matter (Letters of the Federal Tax Service dated 12/05/2016 N BS-4-11/23138@, dated 10/26/2016 N BS-4-11/20365 (clause 1), dated 10/17/2016 N BS- 3-11/4816@).

In Sect. 1 specify:

• in line 020 - the total amount of payments for all contracts in the reporting period. Include payments in this line along with personal income tax;
• in line 030 - professional deductions provided in the reporting period;
• in lines 040 and 070 - personal income tax calculated and withheld from payments under contracts in the reporting period.

In Sect. 2 in a separate block of lines 100 - 140, show all payments under contracts made on the same day, indicating:

• in lines 100 and 110 - the date of payment;
• in line 120 - the next working day after payment (Letter of the Ministry of Finance dated 02/01/2017 N 03-04-06/5209);
• in lines 130 and 140 - the amount of payments together with personal income tax and withheld tax, respectively.

Peculiarity. Advance or remuneration that was paid on the last working day of the reporting period, in section. 2 don't show. Reflect them in section. 2 for the next quarter (Letters of the Federal Tax Service dated November 2, 2016 N BS-4-11/20829@, dated October 24, 2016 N BS-4-11/20126@).

Example. Payments under the GPC agreement in 6-NDFL

Advance payment under the contract for the performance of work is 70,000 rubles. paid on November 30, 2016 minus personal income tax - 9,100 rubles.

(RUB 70,000 x 13%). The tax is transferred to the budget on the same day.

The work acceptance certificate was signed on December 29, 2016.

Based on the documents, the individual was granted a professional deduction of RUB 95,000.

On December 30, 2016, remuneration was paid - 100,000 rubles, personal income tax - 650 rubles was withheld and transferred. ((RUB 100,000 - RUB 95,000) x 13%).

In 6-NDFL for 2016, payments under the agreement are reflected as follows.

In 6-personal income tax for the first quarter. 2017 remuneration under the contract is reflected as follows.

March 2017

Tax reporting, personal income tax, individual entrepreneur taxes

Employers act as tax agents in relation to individuals. the persons to whom they pay income withhold and remit income tax for them. Every quarter they report to the tax office, submitting reports. The report includes not only the employees of the enterprise, but also the performers under GPC agreements. How to reflect payments under contract agreements in 6 personal income taxes?

This form of interaction does not imply the emergence of labor relations between the participants. The parties to the transaction are the customer and the contractor. The first one orders a certain service, for example, equipment repair, the second one performs the work within the time period established by the contract. The customer accepts the contract work, this fact is recorded in the act of completion, after which payment for services is made. The document itself is regulated by the Civil, not the Labor Code.

This type of relationship is beneficial to employers, since performers under it are deprived of the guarantees established by the Labor Code of the Russian Federation (vacation, sick leave, working hours, etc.). A GPC agreement can be concluded for one-time work or for a long period. There are several varieties of it, one of them is a contract. The obligation to withhold and pay personal income tax remains with the organization.

Important! If an enterprise has chosen an individual entrepreneur as a contractor, it is exempt from paying taxes under this agreement, because An individual entrepreneur is not an individual. person and independently pays and reports on his taxes.

How to fill out reports?

The report is filled out with a total of all individuals. persons. Payments under contract agreements are filled out similarly to remunerations for ordinary employees.

Important! The only difference is the reflection of the advance payment. When issuing an advance to employees of a company, tax is not withheld; it is calculated after the end of the month and is deducted from the salary. When concluding a contract, personal income tax is withheld from each remuneration.

The first section is filled in with a cumulative total from the beginning of the year. In field 010 the tax rate is indicated; a separate sheet is filled out for each rate. The contractor may not be a resident of Russia, then his tax will be withheld at a rate of 30%. Lines 020 and 040 show the amount of remuneration for the performance of work, services and the tax calculated on it. Field 070 reflects the amount of tax withheld.

If the contractor under the contract has the right to tax deductions (for example, professional ones), they are reflected in field 030 and reduce the amount subject to taxation. Such a right must be documented.

Filling in line 060 is carried out once, in total for all bets (if there are several of them). The value is entered in the field on the first sheet; on the remaining pages this line remains blank. All physical persons who received income during the year (filled in with a cumulative total). If several contract agreements were concluded with the same person (in the current tax period), he is shown on the line only once.

Section 2 is completed for the current period – 3 months. All payments under the contract are shown.

For contract agreements, lines in 6 personal income tax are filled out as follows:

• 100 – date of receipt of income by the contractor. Here you indicate either the day of transfer of funds or the day of cash issuance;
• 110 – date of personal income tax withholding (coincides with the day of payment of income);
• 120 – date of transfer of the fee according to the law. It is legally established that the transfer of fees to the budget must be made no later than the day following the withholding of personal income tax. Thus, even if the tax was paid on the day the reward was issued, the report reflects the next business day;
• 130 – the cost specified in the contract. If an advance payment is implied, then the amount of the advance and the settlement amount;
• 140 – amount of tax withheld.

Important! If the income was transferred on the last day of the reporting (tax) period, it is not taken into account in the 6th personal income tax. The payment is included in the report for the next quarter.

Vitrazh LLC entered into a contract with an individual. The advance payment was transferred on December 5, 2017, the certificate of completion of work was signed on December 28, 2017. Full payment to the contractor was made on December 29, 2017. The cost of services amounted to 39,000 rubles, of which the advance was equal to 10 thousand rubles. The contractor has the right to deduct an amount of up to 8,000 rubles.

The advance payment and the final payment will be reflected in different periods, because Personal income tax on the last payment will be paid in 2018.

An example of filling out reports for 2017 and the 1st quarter of 2018:

Conclusion

The tax agent must show payments under contract agreements in the same way as the income of ordinary employees. Only the reflection of the advance differs; in this situation, personal income tax is withheld from it. If the executor is an individual entrepreneur, there is no need to transfer tax for him, as well as to show it in 6 personal income taxes.

Tax legislation establishes the obligation of companies and individual entrepreneurs to reflect in 6-NDFL the amounts of remuneration under civil law agreements (GPC) concluded with an individual who is not an entrepreneur. How to reflect GPC agreements in 6-NDFL is the topic of our publication.

6-NDFL and GPC agreement

Civil law contracts include contracts for the provision of services on a reimbursable basis (for example, renting property from an individual), etc. They are agreements in which a private person - contractor/contractor/lessor, undertakes to perform a set of works specified in the contract or provide certain services , and the customer must accept and pay for them.

Payment under a GPC agreement is income subject to personal income tax, so the customer has the obligation of a tax agent. He must accrue the payment amount to the contractor, withhold and transfer personal income tax from it, and also notify the Federal Tax Service about the conduct of these operations, i.e. fill out form 6-NDFL.

How to reflect a contract in 6-NDFL

Income from contract work and the transferred tax are reflected in 6-NDFL as follows:

The first section of the report indicates

• in field 010 – tax rate (13 or 30%);
• in field 020 – the amount of payments for work/service performed on an accrual basis from the beginning of the year;
• in field 040 – the amount of accrued tax on an accrual basis from the beginning of the year;
• in field 070 – the amount of personal income tax withheld since the beginning of the year;

The second section of the report indicates:

• in field 130 – payment amount (including personal income tax);
• in field 140 – the amount of tax withheld;
• in field 100 – the date of receipt of the payment;
• in field 110 – the date of personal income tax withholding from the income received;
• in field 120 - the date no later than which the personal income tax must be transferred.

To correctly file 6-NDFL for contract payments, you must remember the requirements of the Tax Code of the Russian Federation:

• each payment, incl. advance or partial payment must be reflected in the report;
• information on them is recorded in the 1st section on an accrual basis, in the 2nd - for the reporting quarter;
• the day the contractor is paid for the work performed (including advance payment) is considered the day the income is received;
• Tax on each payment must be transferred the next day after payment.

The 6-NDFL report reflects only the income received and only in the period in which it was received. For example, if the work was completed by the contractor in March 2018, and the remuneration was paid to him in April 2018, then the tax agent will reflect his income in the report for the 2nd quarter of 2018.

Taking into account all the requirements of tax authorities, we will consider how to reflect a contract agreement in 6-NDFL using examples of the performance of work and the provision of services.

Example 1: filling out 6-NDFL under a civil contract for machine repair

A contract for the repair of a lathe was concluded between Hermes LLC and N. R. Levshin. Under the terms of the agreement, the contractor undertakes to perform the work from May 10 to May 25, 2018. The cost of the work is 35,000 rubles.

May 15th by Levshin N.R. an advance payment was received in the amount of 10,000 rubles, on the 30th the final payment was made based on the acceptance certificate for completed work signed by the customer - 25,000 rubles. 6-NDFL will reflect the following information:

Lines in 6-NDFL section 2

Example 2: filling out 6-NDFL under a car rental agreement

Argus LLC rents a car from I.M. Ivanov, paying monthly until the 25th for rental services without paying an advance - 10,000 rubles. per month. For the 1st quarter of 2018, the lessor Ivanov I.M. 10,000 rubles were paid. January 25, February 22 and March 23. The report for the 1st quarter includes the following information:

Lines in 6-NDFL section 2

Tax transfer is carried out on the next business day after payment. In February and March, payments were made on the 22nd and 23rd, and personal income tax was transferred on the 26th, since February 23, 24 and 25 of February and March were weekends.

If a contract or service agreement is concluded with an individual who has the status of a non-resident of the Russian Federation, then the tax rate on its payments will be 30%. It will affect the amount of tax and will be indicated in field 010. Otherwise, the calculation will be carried out according to the algorithm described above.

Under a civil law agreement (GPC), the date of actual receipt of income is the day the money is paid to an individual. Moreover, it does not matter whether it is an advance payment or a final payment - each such payment is recorded in 6-NDFL as a separate block and date (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated May 26, 2014 No. 03-04-06/24982) .

Regular employment contract (for comparison): The date of actual receipt of income is the last day of the month for which the salary was paid (Clause 2 of Article 223 of the Tax Code of the Russian Federation). And personal income tax is not withheld from the advance.

Issuance of an advance under a GPC agreement

Section 1: the amount of the advance under the GPC agreement is included in the total amount of income (line 020), calculated on an accrual basis from the beginning of the year. For the remaining lines, calculations are carried out as usual.

ATTENTION: If by the end of the reporting quarter the final settlement amount was only accrued but not paid, we include it in the total amount of income on line 020, on line 040 we reflect the personal income tax calculated from it, but on line 070 the data on this amount is not indicated, because . Since the amount has not been paid, then personal income tax has not yet been withheld from it.

Section 2: advances on GPC issued for the last 3 months of the reporting quarter are indicated. If there were payments under several GPC agreements on the same day, they are combined into one block.

Line 100 and 110: The date of issue of funds to the individual is indicated.

Line 120: the day (working day) following the day of payment of income to an individual is indicated (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Line 130 and 140: the advance amount paid under the GPC agreement and the personal income tax withheld from it.

Interim payments and final settlement

Section 1: filled in as usual. All payments under GPC agreements are included in the total amount of income on line 020. From this amount, the calculated and withheld personal income tax is then indicated (lines 040 and 070)

Section 2: advance payment and final payment issued for the last 3 months of the quarter are indicated in separate blocks (on lines 100-140), because were paid on different days.

Example of filling out a form

Fantik LLC, under a contract, paid an individual:

And on June 22, 2016, the final settlement amount was issued - 15,000 rubles; Personal income tax on this amount is 1,950 rubles.

By advance:

Line 100 and 110 – 06/08/16

Line 120 – 06/09/16

Line 130 and 140 – 10,000 rub. and 1,300 rub. respectively

According to the final calculation:

The Federal Tax Service of the Russian Federation, in a letter dated July 21, 2017 No. BS-4-11/14329@, clarified the issues of submitting and filling out the form for calculating the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL).

For the purposes of the promotion, the organization pays cash prizes to lottery participants. Cash prizes do not exceed 4,000 rubles. Are such amounts subject to reflection in the calculation of personal income tax amounts calculated and withheld by the tax agent?

Based on clause 28 of Article 217 of the Tax Code of the Russian Federation, income in the form of winnings and prizes in competitions, games and other events for the purpose of advertising goods (work, services) is not subject to personal income tax.

Companies have the right not to reflect such income in calculations using Form 6-NDFL. But if the amount of the indicated income, for example, received by the same individual, exceeds 4,000 rubles in the tax period, then this income must be reflected in 6-NDFL.

Is income in the form of financial assistance paid to an employee upon the birth of a child in the amount of 50,000 rubles subject to reflection (filling out) in the calculation using Form 6-NDFL?

Based on clause 8 of Article 217 of the Tax Code of the Russian Federation, amounts of one-time payments (including in the form of financial assistance) paid by an employer to an employee during the first year after the birth (adoption) of a child are not subject to personal income tax, but not more than 50,000 rubles for each child .

The employer has the right not to reflect such employee income.

When is an income payment transaction considered completed for the purpose of reflecting it (filling it out) in the calculation using Form 6-NDFL?

If a tax agent performs an operation in one presentation period and completes it in another period, then this operation is reflected in the presentation period in which it is completed. In this case, the operation is considered completed in the submission period, in which the deadline for tax transfer occurs in accordance with clause 6 of Article 226 and clause 9 of Article 226.1 of the Tax Code of the Russian Federation.

Let us remind you that Section 1 of the calculation in Form 6-NDFL is compiled on an accrual basis for the first quarter, half a year, nine months and a year.

For example, an operation to pay wages accrued for June 2017, actually paid on 06/30/2017 (refers to the half-year presentation period), with a transfer deadline in accordance with clause 7 of article 6.1 and clause 6 of article 226 of the Code 03.07. 2017 (refers to the nine-month presentation period), is reflected in section 2 of the calculation in form 6-NDFL for the nine months of 2017.

On 02/05/2017, a civil contract was concluded with an individual to carry out construction work. The acceptance certificate for works (services) under a civil contract was signed in March 2017, and the remuneration to an individual for the provision of services under this contract was paid in April 2017. In what period should this income be reflected in the calculation using Form 6-NDFL?

In accordance with paragraph 1 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation, the date of actual receipt of income in the form of remuneration for the provision of services under a civil process agreement is considered the day of payment of income, including the transfer of income to the employee’s accounts.

The tax agent withholds the accrued amount of personal income tax from the taxpayer’s income upon actual payment, and no later than the day following the day of payment, transfers it to the budget.

If the acceptance certificate of work (services) under the GPC agreement was signed in March 2017, and the remuneration to the individual was paid in April 2017, then this operation is reflected in sections 1 and 2 of the calculation in Form 6-NDFL for the six months of 2017.

An employee of the organization goes on vacation from 06/01/2017. Vacation pay for June 2017 was paid to the employee on May 25, 2017. How to reflect these amounts of vacation payments in the calculation using Form 6-NDFL?

When paying income to a taxpayer in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld personal income tax no later than the last day of the month in which such payments were made.

If the employee was paid the amount of vacation pay for June 2017 on May 25, 2017, then this operation is reflected in sections 1 and 2 of the calculation in Form 6-NDFL for the six months of 2017. In section 2 for the first half of 2017, this operation is reflected as follows:

• line 100 indicates 05/25/2017;
• on line 110 - 05/25/2017;
• on line 120 - 05/31/2017;
• on lines 130 and 140 - the corresponding total indicators.

During the time an employee of an organization is on a business trip, he is paid the average salary along with his salary. What date in the calculation of 6-NDFL on line 100 of section 2 should be indicated in relation to the average earnings accrued to the employee while on a business trip?

On a business trip, the employee performs job duties, and the average earnings for the days on a business trip are part of the salary. The amount of average earnings accrued for days on a business trip, in accordance with clause 2 of Art. 223 of the Tax Code of the Russian Federation is recognized as the employee’s income on the last day of the month for which this income was accrued.

It is this date that is reflected in line 100 of section 2 of the calculation in form 6-NDFL.

The organization, after submitting a calculation to the tax authorities in Form 6-NDFL for the first half of 2017, discovered in the first quarter of 2017 an error leading to an underestimation of the amount of income, and, consequently, to an underestimation of the calculated and withheld amount of personal income tax. Is it necessary to submit an updated calculation in Form 6-NDFL for each submission period (for the first quarter and half of the year)?

If the tax agent, after submitting to the tax authority a calculation in Form 6-NDFL for the first half of 2017, discovered errors in terms of understating the amount of tax in the calculation for the first quarter of 2017, then he should submit updated calculations for the first quarter and half of 2017, since Section 1 calculations according to Form 6-NDFL are compiled on an accrual basis.

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