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Налоговики по новому проверяют зарплату сотрудников

ФНС уточнила, как будет сверять доходы работников в 6-НДФЛ и РСВ со средней зарплатой по отрасли.

Считать среднюю зарплату налоговики будут теперь не по каждому работнику в отдельности, а по компании в целом. Данные будут брать из 6-НДФЛ, а не из справок 2-НДФЛ.

В РСВ раньше сравнивали с МРОТ зарплату за каждый месяц, а теперь для сравнения будут считать среднюю зарплату за квартал, полугодие и т. д.

Будьте готовы дать пояснения налоговикам, если зарплата сотрудников в отчетности окажется:

  • меньше МРОТ,
  • меньше отраслевых показателей.

Также налоговики вправе вызвать руководителя и бухгалтера на зарплатную комиссию.

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