How to fill 6 ndfl when dismissal

Relatively new way of reporting for all employers, which includes information about all persons who received payments from the tax agent, about acquired and paid income, is called 6 NDFLs. The main difference with 2 NDFL is the completeness of information about each employee, and not separately taken. When dismissing any of the employees, this form you need to enter information about all paid holidays of the employee, his hospital, as well as full compensation of unused vacation that he could have in the current year. The form is necessarily filled in without blots and errors in Excel. If your company employs less than twenty-five people, then allowed to make data by the black handle on the already printed form. Let's follow how to fill 6 NDFLs when dismissing employee.

1

How to fill the title page 6 ndfl

• The first sheet of the form does not carry information about dismissed employees, it is filled in, according to this sample and displays general information. Most of the information you can take from the already available documents, for example: code at the location of the account, INN, CAT, the code of the presentation period, as well as the code of its activities in OKTMO. All codes are in special classifiers operating throughout Russia. It is impossible to deviate from them.
• Please note that the Inn and PPC code you need to fill on all pages of the forms at the very top, as well as specify the page sequence number.
• Record the name of your company, then specify your contact number for communication. The number of sheets of 6 NDFLs in all cases is two.

• In the second part of the page you need to fill only the left area. The right is intended for an employee of the tax service.
• Specify the sequence number "1" or "2" depending on whether you personally submit a document to the tax or through the representative. Next, the full name is indicated, the date and signature is set. If the form of 6 NDFL submits a trusted person, he enters his data and a document on the basis of which is your representative, for example, a notarized power of attorney.

2

How to fill in Section 1 and 2 second form 6 ndfl

There are two main ways to fill in a section 2 and 1 forms of 6 ndfl. First option: When the salary is accrued next month, and the second is a month of receiving current income. Consider both options.

If the salary is accrued next month

• At the top of the page also specifies your TIN, PPC and page number, in all cases it will be "002".
  Here is the general indicators for the provided period: in line 010 your tax rate in percent, in column 020 fit the amount by accrued wage employees. Row 030 is needed to indicate the amount of tax deductions, for example, if any of the employees are given such privilege. The calculated and retained NDFL fits in lines 040 and 070, the number of your employees is 060.

• In the second section, you describe in detail the amount of salary paid and customized personal income tax, according to the dates in the left column.

If the salary is accrued in the current month

• In section 1, you also specify your tax rate, TIN, PPC and page number. The column 020 indicates the amount of accrued salary employees for the specified period, and in line 030 also shows a tax deduction exempt from employee tax.
• Now pay attention to what time you pay per month enrollment, then the lines 040 and 070 must coincide.

• In the second section, it is also detailing payments of wages to employees and the amount of taxable tax. The last date of receipt of the salary will be the last day of the month in which he was charged to pay.

3

How to show the fact of dismissal in Blanc 6 NDFL

If one of your employees was dismissed either fired at his own request, then all the information on this physical person is recalculated. You must specify it to pay for unused vacation, as well as the days in which he had sick leave, if any.

You can reflect the dismissal in the form in Section No. 2. According to Article 223 of the Tax Code of the Russian Federation, the second paragraph of the second paragraph, the last date of receipt of wages, the employee is the actual day of his dismissal. This is indicated in column 100.

• Compensation for vacation, the issuance of salary and other deductions are indicated in line 120 and the very late date may be the next day on the number of dismissal.

• Hospital enjoy a similar way: the date 100 and 110 indicates the date of the payment of hospital and personal income tax from it.

• The payment of holidays can be made in detail and the disadvantaged employee, the main thing, not to confuse the dates. In addition to the payroll date on the last day of the month, you specify the date of receipt of the holidays, for example, are the dates 21.07 and 12.08. Ndfl with them also fits on the right in line 140.

• If an employee received material assistance, this is reflected in lines 020 - 140. The amount of material assistance fit into line 020, the tax with it also take into account. In the second section, the quantitative number of material support fits again in column 100.

Do not forget that you need to pay a dismissed employee to pay for an unused vacation the next day, after dismissal. The fact of this is reflected in your Blanc 6 - NDFL in the second section.