Filling out 6 personal income taxes under GPC agreements.

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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

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:

6-NDFL is a new form of tax reporting that was approved in 2016. It must be submitted every quarter.

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Legislation

To reflect all payments under civil contracts without errors, you should remember some legal requirements:

• on the basis, it is necessary to reflect all payments under GPC agreements, including advance payments;
• in the 1st section of the certificate, all information must be given as a growing total;
• in the 2nd section, information is indicated for the last 3 months. reporting period;
• the date of receipt of remuneration by the contractor should be considered the day when the money was transferred to his bank card or issued in cash from the company’s cash desk;
• The deadline for transferring the tax fee in line 120 is the day following the day of making each payment under the GPC agreement.

Rules for drawing up a GPC agreement in 6-NDFL

To understand the specifics of drawing up a GPC agreement in 6-NDFL, you should consider filling it out with an example.

Molpromsbyt LLC entered into a contract agreement with citizen V.P. Anokhin. to carry out finishing works of the milk production workshop. Anokhin performed work in the 2nd quarter of 2016 and received the following amounts of money:

• advance payment of 7,000 rubles on May 15, 2016;
• final payment in the amount of 15,000 rubles on May 29, 2016.

Fill out the 1st section:

Now let's start filling out the 2nd section. Here you need to fill out 2 blocks out of 5 available, since the hired employee was given both an advance payment and a final payment - that is, separately for each type of deduction.

1st block:

Next, fill out the 2nd block of the 2nd section:

Features of payments under a civil contract

A GPC agreement can be concluded with a person:

• registered in accordance with the established procedure as an individual entrepreneur;
• a non-resident of the Russian Federation, that is, a person staying in Russia for less than 183 full days a year.

How to reflect the GPC agreement in 6-NDFL in the presented cases?

When reflecting payments in 6-NDFL in relation to such persons, some nuances should be taken into account:

• the customer should not reflect in the certificate the payments made under the GPC agreement with the entrepreneur, since the individual entrepreneur independently pays tax payments to the budget and reports on them;
• remuneration for contract work performed by a non-resident is subject to a different personal income tax rate - 30% instead of the usual 13%.

Accordingly, if citizen Anokhin from our example were a non-resident of the Russian Federation, then some lines would need to be filled out slightly differently.

Thus, the following information would change:

Only an advance was given

If, based on the results of the reporting quarter, only an advance payment was paid to employees under GPC contracts, then in line 020 of the 1st section you must include the amount of all advance payments issued under GPC contracts, calculated on an accrual basis from the beginning of the period. All other lines are filled out as usual.

Section 2 indicates advance payments that were provided to workers over the last 3 months of the reporting period. If payments were made under several GPC agreements on the same day, they should be combined into one block.

Thus:

• pages 100 and 110 indicate the day on which the advance was issued to the contractor;
• on page 120 – the day that follows the day indicated in lines 100 and 110;
• on pages 130 and 140 – the amount of the advance paid and the tax levy withheld from it.

Advance and salary

Section 1 in this case is filled out as standard - that is, on page 020 the entire amount of remuneration to contractors for the reporting period is indicated on an accrual basis, and on pages 040 and 070 the calculated and withheld income tax levy on this total amount.

In section 2, the advance and final payment are indicated in different blocks, since they were issued on different days.

The rest is standard:

• 100 and 110 – date of actual payment;
• 120 – the next day after the day of payment;
• 130 and 140 – the amount of the advance or final payment and the income tax tax withheld from it.

Deadlines

By virtue of this, the employer must calculate income tax on the day the employee actually received income (to a bank card, to a bank account or in cash from the cash register). This date must be indicated in line 100.

Form 6-NDFL should include not only standard salary payments, but also remuneration under civil contracts for the performance of work (rendering services). In accounting terms, these are GPC (civil law) agreements or GPA agreements. This is the only way you will fulfill your obligation to fill out “income” reporting. What “civil” amounts and in what order should be included in 6-personal income tax - read in our article.

Tax agent for GPA

If your counterparty-contractor (performer) is an individual who does not have the status of an individual entrepreneur, then in relation to the income paid to him you are recognized as a tax agent for personal income tax. Hence the obligation to include the transactions carried out in such a general tax report of the company as 6-NDFL. Without data on the GPA, the calculation will be incomplete and, in the event of an inspection, the inspectors will simply turn it down. So an accountant should never lose sight of civil transactions with individuals.

When concluding a GPA with a merchant who officially has the status of an entrepreneur, the customer company does not pay personal income tax for it. This means that the obligation to include the amounts paid in 6-NDFL does not arise here.

Attention! The reporting procedure for 6-NDFL for the 2nd quarter of 2019 has changed

In salary reports for the 2nd quarter, take into account the changes that came into force in 2019. Experts from the magazine "Salary" summarized all the changes in 6-NDFL. Read how inspectors compare report indicators with each other. If you check them yourself, you will avoid clarifications and will be able to explain any figure from the report. See all the main changes in salary in a convenient presentation and special service.

Attention: Personal income tax arises under a number of other civil law contracts, in addition to contracts and agreements for the provision of services. For example, when renting from an individual his property (car, phone, laptop, etc.). The algorithm for filling out 6-NDFL will be the same.

When to calculate personal income tax according to GPC

“Income” tax under the GPA is calculated on the date of actual receipt of income by an individual, which is the day of actual settlements (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). In this case, the amounts are considered a cumulative total from the beginning of the year in relation to all income for a given individual (clause 3 of Article 226 of the Tax Code of the Russian Federation).

Let us remind you that the date of receipt of income under the GPC agreement is reflected in line 100 “Date of actual receipt of income” of form 6-NDFL.

Payment according to GPC in 6 personal income tax

Withhold the “income” tax on remuneration under the GPA on the day of direct payment of funds to the performer (contractor) (clause 4 of Article 226 of the Tax Code of the Russian Federation). That is, on one day you need to calculate all payments and make deductions. Line 110 of form 6-NDFL is automatically equal to line 100, which we discussed above.

Depending on the date in lines 100 and 110 of the calculation, one more is determined - the main one, which we will talk about later.

Deadline for transferring personal income tax under civil contracts

The withheld tax is transferred to the budget on the day of withholding or the next business day (clause 6 of Article 226 of the Tax Code of the Russian Federation). If there are weekends or holidays between the two designated extreme points, then in fact, it turns out that the payment period increases (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

To fill out line 120 of section 2 of form 6-NDFL, the last possible date for transferring the tax is indicated as the deadline for transferring the payment to the budget. And it doesn’t matter if you paid the tax immediately on the day the tax was withheld. This does not change the established deadline for transferring payment in order to complete the calculation. It is your right to pay the state on the last day allotted for this or immediately upon the fact of tax withholding. The main thing is not to pay personal income tax from your own amounts. After all, you are acting as an agent and must first deduct the required amount of tax from the accrued amount of income.

Filling out section 1 and the title page of 6-NDFL when concluding GPC agreements (contract, provision of services) does not generally have any special features. The tax rate for GPC is the same as for wages. As a general rule, this is 13%. Therefore, section 1 will be filled out in total for salary amounts and amounts under the GPA. Take all data from existing (consolidated) tax registers. They should have a complete breakdown of both amounts and time frames.

As for section 2, the dates/terms of salary transactions differ from the dates for “civil” transactions. Even if you paid the salary and closed the settlements with the contractor on the same day. After all, at least your first date will not coincide - the day you receive your income. In terms of salary, this is the last day of the month worked (clause 2 of Article 223 of the Tax Code of the Russian Federation). And according to the GPA, this will be the day of direct payment (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Already a discrepancy. Therefore, GPA operations need to be separated into a separate block in section 2.

We summarize the dates in the form

Taking into account all the rules for determining dates for 6 personal income taxes, the picture regarding GPA payments in section 2 of the form will be as follows:

• on line 100, the date of actual receipt of income is indicated on the day the remuneration is paid. This may be the issuance of cash from a cash register or a non-cash transfer to a person’s bank card;
• on line 110, the date of payment of remuneration is also indicated as the tax withholding date, that is, lines 100 and 110 are equal in terms of GPA amounts;
• on the final line 120 - the working day following the payment is indicated as the deadline for tax transfer. It is a working one, not a calendar one. In the case of weekends and holidays, be careful in determining this date.

Contract agreement in 6-NDFL example of filling out 2018

Let’s say that on the last working day of March 2018 - Friday the 30th - the parties signed an act of completion of work and recognized the GPC agreement as completed. On the same day, remuneration was paid for the work performed.

The deadline for transferring the amount to the budget falls on March 31. But this is Saturday, so the deadline is legally postponed to April 2 - working Monday.

The calendar lines in section 2 of form 6-NDFL will be filled out as follows:

• line 100: 03/30/2018;
• line 110: 03/30/2018;
• line 120: 04/02/2018.

However, the operation will fall into section 2 not for the first quarter, but for the first half of the year. Look - the last date in the block is in April. Therefore, the entire operation will be reflected in section 2 of form 6-NDFL for the six months. And the amounts will appear in section 1 in the report for the first quarter. And then they will be shown in all reports for 2018, since the first section is filled in with a cumulative total from the beginning of the year.

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 contractor’s work was completed 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.