A new reporting form was adopted in the fall of 2015. From 2016, it is obliged to hand over all employers: companies and entrepreneurs, attracting employees.

What is 6-pit? This is a report on the estimated and enumerated taxes for a specified period. It is worth considering that 6-personal income tax does not replace existing reporting 2-pit, but a complement to it.

What are the differences between these forms of reporting? Help for employees 2 income tax forms you must submit to FNS once a year. They give up each employee individually, and are supplemented by the inventory.

Report 6-pit contains only summary information for all natural persons in respect of whom the company acted as a tax agent. In particular, it must indicate the amount of calculated and paid income (within the framework of employment contracts and GPA) applied the tax deduction and the amount withholding and estimated income tax.

Form 6-personal income tax must be submitted to FNS at the place of registration (or business) on a quarterly basis until the last day of the month following the end of the quarter (1st quarter - 30 April, for six months, until July 30, for the 9 months to 30 October and for the year to 1 April 2017). Penalties for late submission of calculation on form 6-pit set in the amount of 1 thousand rubles, and 500 rubles - for false and erroneous information. For longer delay, the company may even block the account.

Companies and individual entrepreneurs with more than 25 employees are obliged to report exclusively electronically.

Given the fact that 2016 is also introduced monthly reports to the FIU, the work of accountants significantly increase.