Reporting for the 3rd quarter of 2021 - when and what reports need to be submitted

Salary reports in 2021:

• to the Federal Tax Service for personal income tax and insurance premiums;
• in the Pension Fund of Russia according to the number and length of service of employees;
• in the Social Insurance Fund about deductions for injuries;
• into statistics on the level of earnings by industry.

All employers, without exception, are required to provide information.

All payroll accountant reports are divided into four main categories. The composition and frequency of provision directly depend on the number of employees in the company. This is what the categories look like:

1. Fiscal reporting is a list of forms provided by employers to the Federal Tax Service.
2. Reporting to extra-budgetary funds - only a few reporting forms submitted to the Pension Fund and Social Security have survived.
3. Statistical information - the frequency and deadlines for submitting statistical forms depend on the number of employees in the state.
4. Other information is generated upon individual request from regulatory ministries and departments.

We have compiled the deadlines for submitting salary reports in 2021 into a table:

We will examine the features of providing information for each reporting category in more detail.

Reporting for the 1st quarter of 2021: which reports to submit and where

Taxpayers submit reports for the 1st quarter of 2021 to various regulatory authorities:

• for tax authorities - tax returns (VAT, income tax, etc.) and reporting on personal income tax and contributions (6-NDFL, ERSV);
• in the Social Insurance Fund - a report in Form 4-FSS, a report on the use of contributions “for injuries”;
• to the Pension Fund of Russia - monthly reports SZV-M;
• to other government agencies (statistical reports to statistical bodies, reporting to Rosprirodnadzor, etc.).

This publication will help you figure out how to find out what kind of reporting the statistical authorities expect from you.

Each taxpayer has their own set of reports for the 1st quarter of 2021. It depends on the taxation system used, the objects of taxation for certain taxes, as well as on the availability of payments to individuals.

What reports for the 1st quarter of 2021 need to be submitted? For your convenience, we have collected information on the deadlines for submitting reports for the 1st quarter of 2020 and the report forms for the 1st quarter of 2021 in tables.

Statistical forms

In addition to the Federal Tax Service, Pension Fund and Social Insurance Fund, labor reporting is submitted to Rosstat. Moreover, large fines are provided for failure to provide statistical information on time.

P-4 (NZ)

Employers submit quarterly salary reports to Rosstat by the 8th day of the month following the reporting quarter:

• Q1 2021 – until April 8, 2021;
• Q2 2021 – until July 8, 2021;
• III quarter 2021 - until October 8, 2021;
• IV quarter 2021 - until January 8, 2021

P-4 (with 15 people or less)

Quarterly, before the 15th day of the month following the reporting quarter. Deadline for submitting the average salary report in 2020:

• Q1 2021 - April 15, 2021;
• Q2 2021 - July 15, 2021;
• Q3 2021 - October 15, 2021;
• Q4 2021 – January 15, 2021

The first quarterly reports of entrepreneurs in 2020

To understand what reports the first quarterly reporting of an individual entrepreneur for 2021 consists of, determine which group you, as an entrepreneur, belong to:

• group 1 - individual entrepreneur on OSNO without employees;
• group 2 - individual entrepreneur on OSNO with employees;
• group 3 - individual entrepreneur on a special regime (except for UTII) without employees;
• group 4 - individual entrepreneur on a special regime (except for UTII) with employees;
• group 5 - individual entrepreneur on UTII without employees;
• group 6 - individual entrepreneur on UTII with employees.

This grouping is due to the fact that of all special regime officers, only individual entrepreneurs need to report quarterly on UTII. And individual entrepreneurs submit a VAT return from all tax reports to OSNO. The presence of employees, regardless of the regime applied, requires reporting on insurance contributions and personal income tax.

From the table below, find out about the reporting composition of each group of individual entrepreneurs for the 1st quarter of 2021:

NOTE! Due to the introduction of a non-working days regime from March 30 to April 30, 2021, the deadlines for submitting reports (except for VAT and DAM returns) falling in March-May 2021 have been extended by three months. The deadlines for submitting VAT, calculating insurance premiums and 4-FSS have been postponed to 05/15/2020 (see Government Resolution No. 409 dated 04/02/2020). According to the reporting to the Pension Fund of Russia, there has been no information about the postponement yet. The full table of deadlines for submitting reports, taking into account postponements, is here.

We report to the Federal Tax Service

Payroll tax reports are the largest category of all reporting. The inspectorate will have to prepare information about the income of employees and about the calculated income tax and insurance coverage. Which salary reports are submitted to the tax service in 2021 depends on the category of employer.

2-NDFL

The certificate form was approved by order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ [email protected]

IMPORTANT!

Fiscal reports on wages are provided annually before March 1 of the year following the reporting year, regardless of the taxpayer’s characteristics specified in the certificate. The rule is valid from 01/01/2020. This means that reports for 2021 will have to be submitted by 03/01/2021.

If the employer has 10 or more employees, then compiling reports on the payment of remuneration for the enterprise is permitted only in electronic form. Companies and individual entrepreneurs with up to 9 employees report both electronically and on paper.

IMPORTANT!

When submitting a 2-NDFL certificate on paper, you will have to fill out the register of certificates (KND 1110306).

Instructions for filling out: Certificate 2-NDFL in 2021: form, codes and due date.

A company or individual entrepreneur that fails to submit 2-NDFL on time will be fined. The amount of penalties is 200 rubles for each certificate not provided (Article 126 of the Tax Code of the Russian Federation).

In addition, a fine for responsible officials is likely - from 300 to 500 rubles (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

6-NDFL

The form was approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450 as amended on January 17, 2018 No. ММВ-7-11/ [email protected]

Provided to the inspection within one calendar month after the reporting period. The final calculation for the calendar year must be submitted to the Federal Tax Service by March 1. Dates in 2021:

• for 2021 - 03/02/2020;
• I quarter 2021 - 04/30/2020;
• half year 2021 - 07/31/2020;
• 9 months 2021 - 02.11.2020;
• 2020 - 03/01/2021.

Instructions for filling: How to fill out form 6-NDFL. Complete guide.

For each full or partial month of delay in submitting 6-NDFL, the company will be fined 1,000 rubles.

In addition, the Federal Tax Service has the right to block a company’s current accounts if the payment of 6-NDFL is delayed for more than 10 days.

Calculation of insurance premiums

The new form is attached.

The DAM must be submitted by the 30th day of the month following the reporting period:

• I quarter 2021 - 04/30/2020 - a new report form is in effect;
• half year 2021 - 07/30/2020;
• 9 months 2021 - 10/30/2020;
• 2020 - 02/01/2021 - the form has changed again.

The electronic format of salary reporting is provided for policyholders whose average number of employees is 10 or more. The rest have the right to report both on paper and electronically.

Instructions for filling out: Sample of filling out the DAM form in 2020.

The minimum fine is 1,000 rubles for each full and partial month of delay. Or 5% of the amount of insurance premiums payable for the reporting period, for each month, but not more than 30%.

Information on the number of employees

The form is provided by order of the Federal Tax Service dated March 29, 2007 No. MM-3-25/174.

The report is submitted annually, before January 20 of the year following the reporting period.

The method of submission is not legally approved. It is acceptable to submit information both on paper and electronically. We recommend following the rules established for other tax forms. If there are more than 100 people on staff, then report in electronic format. This is what the title page of the current form looks like:

Instructions for filling out: Report on the average number of employees: form and example of filling.

If you do not submit the form on time, you will be fined 200 rubles under Article 126 of the Tax Code of the Russian Federation. Officials will also be punished under Article 15.6 of the Code of Administrative Offenses of the Russian Federation - from 300 to 500 rubles.

If the delivery day falls on a weekend, the report should be submitted on the first working day.

Company reporting on OSNO: table with tips on deadlines and types

The table shows reports for the first quarter of 2021 for companies using OSNO:

If there are objects of taxation for property tax, reporting for the 1st quarter is not required. A declaration on it is submitted once a year following the results of the tax period. Declarations on transport and land taxes from the reporting period of 2021 are not submitted.

Pension Fund

• PFR Order No. 190r dated 10/11/2007
• Federal Law No. 212-FZ of July 24, 2009

Companies and individual entrepreneurs in special regimes: do they need quarterly reporting?

A significant number of special regime employees report on the tax associated with the use of the special regime (USN, Unified Agricultural Tax) once at the end of the year. For such companies, the composition of the first quarterly reporting depends only on the presence of employees on their staff (ERSV, 6-NDFL, SZV-M, 4-FSS). The picture for the reporting of companies and individual entrepreneurs combining special regimes is somewhat different. For example, if you combine the simplified tax system with UTII, you need to report on the results of the 1st quarter of 2021 using UTII, and you will submit a simplified declaration only at the end of the year.

This publication will tell you about the conditions for combining the simplified tax system with UTII.

If you combine the simplified form with PSN, you do not need to submit quarterly reports. This is explained by the frequency of reporting: according to the simplified tax system, you are required to submit a declaration once at the end of the year, and the use of the PSN generally relieves payers from tax reporting (in terms of the special regime).

When the simultaneous use of the simplified tax system and the PSN is prohibited, find out from the material “Is it possible to combine the simplified tax system and the PSN (examples)?”

Let us add that the use of the simplified tax system and UTII does not exempt the special regime officer from submitting property tax calculations for “cadastral” real estate objects (clause 2 of article 346.11 of the Tax Code of the Russian Federation).

Under the Unified Agricultural Tax, you will also have to make advance payments for property tax and report on them (except for the property specified in clause 3 of Article 346.1 of the Tax Code of the Russian Federation).

Fines for violating deadlines for submitting reports

Failure to submit reports on time may result in a fine:

Officials who fail to submit information to tax inspectorates within the required time frame are subject to administrative liability in the form of a fine in the amount of 300-500 rubles. (Article 15.5, paragraph 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

There are also fines for violating the procedure for submitting reports electronically for each document:

• Federal Tax Service sanctions - 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation);
• Pension Fund - 1,000 rubles. (Article 17 of Law No. 27-FZ);
• FSS - 200 rubles. (clause 2 of article 26.30 of Law No. 125-FZ).

Results

The first quarterly reports of 2021 for different companies and individual entrepreneurs contain a different set of reports. Companies and individual entrepreneurs on OSNO are required to report VAT, and companies are also required to report income and property taxes. Of the special regimes, the declaration must be submitted only to UTII payers.

Companies and individual entrepreneurs with employees are required to report on personal income tax and contributions (6-NDFL, ERSV, 4-FSS) and regularly submit information to the Pension Fund of the Russian Federation in the SZV-M form.

The deadlines for submitting all reports for the 1st quarter have been extended due to coronavirus.

Sources: Tax Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Updated set of statistical reporting

All business entities are required to regularly report to statistical authorities. The forms of statistical reports are varied, and for each reporting entity, the statistical reporting set may consist of a different set of forms. These may be reporting forms:

• monthly;
• quarterly;
• semi-annual;
• 9 months;
• annual;
• one-time (on a certain date or for a specific time period, according to certain indicators, according to a special list of companies or individual entrepreneurs).

In order not to guess which reports to submit and in what time frame (including for the 3rd quarter of 2021), you need to use a special service where, according to OKPO, ORGN or TIN, a list of statistical reporting forms is issued that must be submitted to the statistical authorities for a specific business entity.

Rosstat regularly updates not only these individual sets of reports, but also updates the reporting forms themselves. Therefore, it is necessary to track this information and submit those reports and in those forms that are indicated in these individual lists.

If statistical reports do not reach the statistical authorities on time, a fine is possible:

Rosstat

• Order of Rosstat No. 370 dated October 27, 2010 with the processing procedure

Rosalkogolregulirovanie (FSRAR)

• Decree of the Government of the Russian Federation No. 815 of 08/09/2012

Social Insurance Fund

• FSS Order No. 19 of 02/12/2010
• Federal Law No. 212-FZ of July 24, 2009

Property and other taxes

This reporting group is specific; it will be included in your annual reporting set only if you are a payer of the corresponding tax or fee.

Such payments include, in particular:

• corporate property tax;
• transport tax;
• land tax;
• MET;
• water tax;
• trade fee , etc.

Property tax return for the 4th quarter of 2020

Starting with reporting for 2021, the property tax declaration form has changed.

Read more about this here.

You can read in detail about the procedure and deadlines for paying taxes for the 4th quarter here.

See also:

• “Submitting a declaration and paying property taxes for the year”;
• “Property tax for the 4th quarter - payment deadline”;
• and other materials in the “Declaration (property tax)” section.

And we remind you that in some cases this tax is paid and reported on by imputators and simplifiers.

Transport tax for the 4th quarter of 2020

From 2021, changes have been made to the transport tax - the tax is calculated by the tax authorities themselves. You no longer need to submit a declaration. The Federal Tax Service will send a message about the amount of tax they have calculated.

ConsultantPlus experts explained what to do if you have not received a message from the tax authorities about the calculated amount of tax. If you do not have access to the K+ system, get a trial online access for free.

But this does not mean that tax should no longer be calculated. After all, the taxpayer must calculate and transfer advances independently.

How to calculate the tax for the 4th quarter and when to pay it to the budget, we told you here.

This article will help you fill out a payment order to pay transport tax for 2021.

Land tax for the 4th quarter of 2020

Starting from the reporting campaign for 2021, tax authorities also independently calculate the amount of tax payable. There is no need to file a land tax return.

You can find out how to calculate land tax for 2021 and when to pay here.

And if you need KBK to make a payment, look for them here.