Rules for reflecting a civil law contract in 6-NDFL

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

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Legislation

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

• on the basis of, you need to reflect all payments under GPC agreements, including advance payments;
• in the 1st section of the help, all information must be given in 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 him on a bank card or issued in cash from the cash desk of the enterprise;
• the deadline for transferring the tax fee in line 120 is the day following the day of each payment under the GPC agreement.

Rules for drawing up a GPC agreement in 6-NDFL

To understand the features of the design of the GPC agreement in 6-NDFL, you should consider filling out an example.

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

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

Fill in the 1st section:

Now let's start filling in 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 in the 2nd block of the 2nd section:

Features of payments under a civil law contract

The GPC agreement can be concluded with a person:

• duly registered 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 cases presented?

When reflecting payments in 6-personal income tax 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 performed contract work by a non-resident is subject to a different personal income tax rate - 30% instead of the usual 13%.

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

So, the following information would change:

Only an advance was issued

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

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

Thus:

• lines 100 and 110 indicate the day when the advance payment was issued to the contractor;
• on page 120 - the day following the day indicated in lines 100 and 110;
• in lines 130 and 140 - the amount of the advance payment paid and the tax fee withheld from it.

Advance and salary

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

In the 2nd section, the advance and final settlements 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 calculation and the income tax withheld from it.

Deadlines

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