Salary reporting for the 3rd quarter (9 months) 2021

Salary reporting in 2021 is a set of forms and forms that disclose information about the number of employees, accrued income, calculated and paid taxes and contributions. All employers, without exception, are required to provide information. All salary reporting is divided into four main categories. The composition and frequency of provision directly depend on the number of employees in the company. Let's determine what reports the payroll accountant submits in 2020:

1. Fiscal reporting is a list of forms provided by employers to the Federal Tax Service.
2. Reporting to extra-budgetary funds - since 2021, only a few reporting forms submitted to the Pension Fund and Social Security have been preserved.
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 will examine the features of providing information for each reporting category in more detail.

What you need to know about salary reporting

First, the reporting period for which you will submit salary information for your employees. The tax office requires annual reporting regarding deductions. The accountant fills out a special form 2-NDFL or 3-NDFL.

Secondly, it is necessary to accurately enter data into the salary reporting form and monitor changes in the Legislation of the Russian Federation. In order to avoid fines and reprimands from the tax service, it is necessary to carefully consider the new regulations and immediately adjust the reporting documents.

If personal income tax could not be withheld

It happens that an individual received income from an individual entrepreneur or a company, but it was not possible to withhold tax from it. This most often happens if the income is in kind. For example, a company gave a partner a gift worth more than 4 thousand rubles, and by law must withhold personal income tax, but there is nothing to withhold it from, because the partner does not receive any cash payments from this company.

In such a situation, the company must still issue a 2-NDFL and indicate the value of the gift. Only in the certificate, instead of sign “1”, sign “2” is indicated. And the deadline for submitting a certificate with sign “2” is different - March 1, that is, a month earlier.

Reporting on personal income tax to the Federal Tax Service

When submitting one or another salary report, you must have all the information about the deadlines for its submission, as well as about the features in the certificate.

A sign is a conditional code that allows fiscal authorities to find out all the necessary information about amounts, the number of payers and other important indicators, for example, debt. Speaking about the reporting that is submitted to the Federal Tax Service, it makes sense to focus on the fact that it must be submitted before April 1 with sign 1, and no later than March 1 with sign 2.

The characteristics are indicated at the top of the certificate, in a special column. One is the code of the person from whose salary deductions are made, and two is the taxpayer code.

Calculation according to form 6-NDFL

Calculation using Form 6-NDFL is valid from the beginning of 2021. It must be submitted to all organizations that have hired employees. Completing salary reporting in this form does not eliminate the need to fill out 2-NDFL, in contrast to which, 6-NDFL applies to the entire organization as a whole. This type of document is also submitted to your Federal Tax Service. Please note that a new form has been approved since 2021, a sample of which can be downloaded from the official websites.

The calculation must be submitted four times a year, and the data must be presented in an accrual form:

Reporting on insurance premiums to the Federal Tax Service

Reporting on insurance premiums is provided for all employers whose organizations employ employees. KND 1151111 is a new form that is approved for reporting. The form must record information about the individual himself, as well as information about the payer of the contribution, his obligations and personalized information about officially insured persons.

Data on accrued contributions and amounts paid must be reflected in the DAM on an accrual basis. In this case, the report is required to be submitted after every 3 months on the 30th day.

Deadlines for submitting calculations for insurance premiums in 2019:

2-NDFL

The 2-NDFL certificate reflects all amounts paid to the employee, withheld personal income tax and deductions provided. Such a certificate at the end of the year is issued for each employee who worked under an employment or civil contract.

2-NDFL includes only those payments that are subject to personal income tax. Article 2021 of the Tax Code of the Russian Federation lists payments from which personal income tax is not withheld. They do not need to be included in the certificate. These are, in particular, state benefits (but not sick leave), compensation, alimony, some types of financial assistance, etc.

Reporting on the number of employees

The average headcount is an indicator that is familiar to entrepreneurs and owners of enterprises that employ hired workers. If you are an individual entrepreneur and you do not have employees with an employment or agency agreement, reporting will not be required.

Taxpayers with 100 employees or fewer can choose between electronic and paper filing.

In addition, the number affects the right to apply special tax regimes. For example, for simplification, the average number cannot exceed 100 people, and for PSN - 15 people.

The number must be reported annually, including when it does not change compared to the previous year.

The fine for violating the deadline for submitting the SCR is 200 rubles. They may also additionally fine the chief accountant or the head of the organization in the amount of 300 to 500 rubles. There is no penalty for providing incorrect information.

Types of reporting

All personnel reports can be divided into two large groups: internal reporting and external reporting.

Internal reports are intended, as a rule, for the management of the company, management analysis and accounting. This is operational information for the period about hired employees, dismissed employees, calculations of staff turnover, morbidity, age and qualifications; in general, by department. In most cases, for such reports, not unified forms are used, but those adopted by the organization and enshrined in the LNA.

External reports are more diverse in composition and, as a rule, unified. Consumers of information are various government bodies, the specifics of whose work dictate the reporting forms required from organizations. The composition of the reporting and the characteristics of the company itself are also affected.

Salary reporting to the Federal Tax Service

Salary reporting is submitted taking into account the new form approved in 2021. You can download it from official sources. In order to avoid fines, pay attention to the deadlines for submitting this documentation.

Reports in 2021 to the employment service

These are HR monthly reports for both 2021 and 2021. Organizations report on vacant positions and quota jobs for people with disabilities. Forms and requirements for the personnel service to fill out information are established by each region.

About vacant positions

Personnel reports are submitted by all enterprises that have vacant positions on their staff, even if they are not planned to be filled. The delivery dates are approved by the region.

Quotas for disabled people

Such a report is submitted by the personnel departments of those enterprises that are required to reserve jobs for people with disabilities. These are organizations where the number of employees is more than 100 people. But there are regions where quotas are established for a number of employees of 35 or more.

Salary reporting to the Pension Fund of Russia

Salary reporting to the Pension Fund of the Russian Federation is submitted in two forms. The SZV-M form requires the submission of documentation by the 15th day of the month following the reporting month. It is filled out every month for those employees who are employed by the company on the basis of an employment or civil contract. If the company has more than 25 employees, the form must be filled out electronically. Completing salary reporting can be done quickly and without wasting time - for this you can use online services or the help of a specialist from an outsourcing company.

The SZV-STAZH form is submitted by the specialist before March 1 of the year following the reporting year. It is important to know that the form is submitted even if no payments have been made.

These reports are mandatory due to the fact that thanks to them, the fund monitors the work of pensioners (and limits indexation) and learns all the information about the length of service of the insured persons. It is on the basis of these data that the pension will be formed.

Reports to the Pension Fund must be submitted within the following deadlines:

What has changed since 2021

There are quite a few innovations in the procedure and rules for submitting salary reports. Officials introduced new forms, for example, they updated the DAM form for the 1st quarter and subsequent periods of 2021. Some deadlines for submitting wage reports have also been updated. The adjustments also affected the reporting procedure. There are plans to merge individual reports altogether. For example, the bill on the abolition of information on the average number of employees has already been adopted in the first reading. They plan to include such information in the calculation of insurance premiums. Consequently, another new form of RSV will soon be approved.

Let's define everything new in salary reporting in 2021:

1. New procedure for submitting reports to the Federal Tax Service. If your company has 10 or more employees, report electronically. Innovations affected reporting on personal income tax and insurance premiums. Those companies and individual entrepreneurs with a staff of 9 or fewer people are allowed to submit reports on paper.
2. A new report has been introduced to the Pension Fund in the form SZV-TD. It will be submitted to generate information in electronic work books. Reporting must be done monthly, by the 15th of the next month.
3. The deadline for filing 2-NDFL has been reduced by a whole month. Previously, reporting on income from which personal income tax was withheld was submitted before April 1. Now 2-NDFL certificates with all the characteristics of a taxpayer are submitted before March 1 of the year following the reporting year. For 2021 - until 03/02/2020, since March 1 is a Sunday.
4. A new deadline has also been established for the annual calculation of insurance premiums. For reporting for 2021, you will have to submit your calculations by 03/02/2020 (March 1 - Sunday).
5. The DAM report form has been updated. You will have to use the new form when filling out information for the 1st quarter of 2021. The old form will not be accepted. The changes in form are minor and more of a technical nature.

Please note that the procedure for submitting reports to funds has not been changed. As before, submit paper reports if the average number of employees is 24 or fewer employees. Submit electronic information to the Pension Fund of Russia or the Social Insurance Fund if there are 25 or more employees on staff.

Salary reporting to the Social Insurance Fund

In 2021, legal entities with employees will have to report to the Social Insurance Fund four times - submit report form 4-FSS based on the results of 2021, the first quarter, half a year and nine months. Salary reporting to the Social Insurance Fund is provided electronically or in paper form .

Reporting to the Social Insurance Fund in 209: what's new?

Since January 1, 2021, the 4-FSS report has not changed in any way (when compared with the 2021 version of the form). Therefore, we can say with confidence that in 2021 the “old” form 4-FSS will be used. The procedure for filling it out is prescribed in the Order of the Social Insurance Fund dated September 26, 2016 No. 381 and as amended by the Order dated June 7, 2017 No. 275. The only thing is that in the new form, entrepreneurs need to indicate the code only according to the OKVED2 classifier. The level of insurance premiums in 2021 remains the same - 30%, but benefits are canceled from 01/01/19.

Deadline

6-NDFL is submitted 4 times a year.

Based on the results of the first quarter, half a year and nine months - within a month after the end of the reporting period.

At the end of the year - until April 1.

6-NDFL, just like 2-NDFL, can be submitted in paper form only if information is submitted for 24 or fewer people. If more, the form will only be accepted electronically.

Is it necessary to generate salary reports if there were no payments during the reporting period? No no need. Zero salary reports are not provided. But if you have employees, and you have previously submitted salary reports, for peace of mind it would not hurt to contact the tax office and send them an explanation of why you are not submitting anything this time (for example, because all employees are on administrative leave).

Salary reporting to Rosstat

Forms are submitted to Rosstat, which must be completed by certain dates established by the Legislation of the Russian Federation. P-4 - every month, no later than the 15th day of the next month, P-4 (NZ) - every quarter, no later than the 8th day of the month following the reporting month. 1-T (professional) - until November 28, 1-T (working conditions), 1-T - no later than January 20 of the year that follows the reporting period (year). 3-F is submitted every month before the 2nd day of the month following the reporting period.

Rosstat has updated reporting forms for labor and wages (order No. 404 dated July 15, 2019). The following reports have been changed:

• P-4 “Information on the number and wages of employees”;
• P-4 (NZ) “Information on underemployment and movement of workers”;
• 57-T “Information on wages of employees by profession and position”;
• 1-T “Information on the number and wages of employees”;
• 1-T (working conditions) “Information on the state of working conditions and compensation for work with harmful and (or) dangerous working conditions”;
• 3-F “Information on overdue wages”;
• 1-Z “Labor Force Sample Survey Questionnaire”;
• 1-PR “Information on the suspension (strike) and resumption of work of labor collectives”, etc.

All forms will begin to apply in 2021. The exception is form 57-T. It will need to be submitted on a new form by November 29, 2019. Let us remind you that this report is submitted every two years as of October 1. Employers included in the Rosstat sample must submit it.

Do you have any questions about completing salary reporting? Contact us in any convenient way.

6-NDFL

Not the easiest report, especially for beginners.

This is a general calculation, one for all employees, which contains information on accrued and paid income, calculated and withheld personal income tax, and provided tax deductions.

Just like in 2-NDFL, here you do not need to indicate income that is not subject to income tax at all, but partially taxable amounts are shown in full.

The calculation consists of two sections. In the first, cumulatively, generalized indicators from the beginning of the year are entered, in the second - actual indicators for the reporting period.

Filling out 6-NDFL still raises many questions, so we recommend that you read the article, where we tried to describe in detail and clearly how to fill out 6-NDFL, and what needs to be taken into account.

Fines for late reporting

We recommend that you carefully study what reports the HR officer submits and where in 2021 in order to avoid sanctions provided for by law. Failure to submit or untimely submission of reports to Rosstat constitutes an administrative offense, liability for which is provided for by the provisions of Article 13.19 of the Code of Administrative Offenses of the Russian Federation and is punishable by fines in the amount of:

• for officials - from 10,000 to 20,000 rubles;
• for legal entities - from 20,000 to 70,000 rubles.

Repeated violation will increase the costs of enterprises:

• for officials - from 30,000 to 50,000 rubles;
• for legal entities - from 100,000 to 150,000 rubles.

Currently, cases under Article 13.19 of the Code of Administrative Offenses of the Russian Federation are considered by Rosstat itself, the period for bringing to responsibility is 2 months from the date of commission of the administrative offense. Since there are many enterprises, and Rosstat is one, it does not have time to punish everyone, and this is lost profit in the form of lost fines to the country’s budget.

Results

Who exactly will generate data for the inspection bodies must be decided directly by the head of the enterprise. The form is clear enough that it should not be difficult for an employee who has access to the required information to complete it.

Sources:

• Law “On individual (personalized) accounting in the compulsory pension insurance system” dated 04/01/1996 N 27-FZ
• Resolution of the Pension Fund of February 1, 2016 No. 83p

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

What reports need to be submitted now?

“One-time” HR reports in 2021

Ministry of Internal Affairs

Employers who have entered into or terminated an employment contract (GPC contract) with a foreign citizen are required to notify the migration department of the Ministry of Internal Affairs about this. Notice period: within 3 working days from the date of conclusion (termination) of the employment contract. The form of the document that must be sent to law enforcement agencies is established by Order of the Ministry of Internal Affairs No. 536 dated July 30, 2020.

Read more: On the procedure for labor relations with citizens of other states - in the section “Foreign workers”

Military registration and enlistment office

If a citizen liable for military service who is in the reserves is accepted into the organization, a corresponding notice must be sent to the military commissariat. In this case, the schedule for submitting reports to the HR officer is individual: you have 2 weeks from the date of hiring the new employee to prepare documents. A similar notice must be sent within the specified time frame if the employment contract with a person liable for military service is terminated (Appendix No. 9 to the methodological recommendations for maintaining military records in organizations, approved by the Russian Ministry of Defense on July 11, 2017). In addition, the law requires the transfer of information about changes in marital status, education, structural unit of the organization, position, place of residence or place of stay, and health status of an employee subject to military registration (Appendix No. 13).

Read more: Methodological recommendations for maintaining military records in organizations, approved by the Russian Ministry of Defense on July 11, 2017

Employment Service

If an organization is planning to be liquidated or a reduction in staff is being prepared, the first step is to notify the employment service. Deadline - no later than 2 months before the start of the relevant events. A period of 3 months is provided for cases where the closure of an organization will lead to mass layoffs of personnel. If an individual entrepreneur is liquidated, then it is necessary to notify about the upcoming closure no later than 2 weeks in advance.

In addition, it is necessary to transmit data to the employment service about the introduction of a part-time working day (shift) and (or) part-time working week and about the suspension of production. 3 days are given to prepare the information. This follows from Law No. 1032-1 of April 19, 1991 “On Employment in the Russian Federation”.

IMPORTANT!

The law obliges employers to report to the employment service in strictly defined cases - when liquidating an organization and reducing numbers or staff. In these cases, the employer sends a report to the CNZ no later than two months before the start of the procedures. If the reduction leads to mass layoffs, then reporting is required no later than three months in advance. In addition, the administration is obliged to report the introduction of a part-time working regime or in the event of a suspension of production - this information must be submitted within three working days after the decision is made (issuance of the order). Until recently, these provisions remained unshakable. On April 13, 2021, new temporary rules for the provision of information came into force (see Government Decree No. 486 of April 12, 2020). Now employers are required to report on liquidation, reduction in number or staff, and possible termination of employment contracts to the “Work in Russia” information system no later than the working day following the day the data included in such information is changed. These special temporary rules are in effect until 12/31/2020.

Read more: How to fill out the form for the number of employees on the “Work in Russia” portal

Rosstat

Since January 2021, the list of reports from the HR department to Rosstat has been supplemented with the monthly form 1-PR “Information on the suspension (strike) and resumption of work of labor collectives” (Appendix No. 14 to Order No. 404 dated July 15, 2019). But the sample includes organizations where strikes were held as a result of a collective labor dispute or the resumption of work by the labor collective (end of the strike). If such an event did not occur, there is no need to report.

Monthly reports

Employment Service

Employers are required to inform the employment service every month before the 25th about the availability of available places (quota places for people with disabilities). There is no notification form, but there are still certain requirements.

Read more: How to draw up a report to the employment center on job quotas

Rosstat

The following are required to report monthly to the statistical authorities in form P-4 (information on the number and wages of employees):

• legal entities whose average number of staff over the previous two years exceeds 15 people, and whose annual turnover during the same period exceeds 800 million rubles;
• holders of mining licenses, regardless of average number of employees and turnover;
• organizations registered or reorganized in the current or previous year, regardless of the average number of staff and turnover.

The report must be submitted no later than the 15th. Its form and rules for filling out are regulated by order of the Federal State Statistics Service No. 404 dated July 15, 2019 “On approval of federal statistical observation forms for organizing federal statistical observation of the number, conditions and remuneration of workers, the need of organizations for workers by professional groups, the composition of personnel of the state civil and municipal service."

Read more: How to calculate man-hours for statistics

Pension Fund

By the 15th day of each month, it is necessary to prepare and send information about the insured persons (form SZV-M). Regularly, the Pension Fund wants to find out about employees with whom employment contracts, civil law contracts, copyright contracts, contracts for the alienation of exclusive rights to works of science, literature, art, and publishing license agreements have been concluded, continue to be valid, or have been terminated. The regulatory acts that introduce and describe the SZV-M form are Resolution of the Board of the Pension Fund of the Russian Federation No. 83p dated 01.02.2016 and Resolution of the Board of the Pension Fund of the Russian Federation No. 1077p dated 07.12.2016.

Read about the features of filling out this report in our selection.

Filling out SZV-M upon dismissal of an employee

How to submit reports to the Pension Fund via the Internet

How to check financial statements in the Pension Fund online

In addition, the authorities have launched a reform to transfer work records into electronic format. But in order for the system to work, and for the data to be promptly and fully included in the Pension Fund of the Russian Federation, which calculates the length of service of working citizens, employers are forced to provide detailed information about the work activities of their employees.

From federal laws No. 439-FZ of December 16, 2019 and No. 436-FZ of December 16, 2019, it follows that companies report to the Pension Fund from 2021:

1. Place of work (name of the employer, data on his renaming, the basis for the renaming and data on the corresponding document on the renaming).
2. Registration number of the organization in the Pension Fund of Russia.
3. Work performed by the employee and periods of work, including:
   date of admission;
4. name of position (specialty, profession);
5. level of qualification (rank, class, category);
6. information about transfers to another job;
7. information about dismissal and grounds for termination of the employment contract;
8. data of the relevant orders (instructions), decisions or other documents on the basis of which the employment relationship was formalized, amended, or terminated.

In fact, the new report completely duplicates the data that the personnel officer (authorized person) enters into work books. According to officials, this information must be transmitted monthly, before the 15th day of the month following the reporting month. Only about dismissals and cases of hiring new employees will have to be reported no later than the working day following the day the corresponding order (instruction) is issued.

Punishments are being prepared for violation of reporting rules. If there is no information about work activity or it is incomplete, the Pension Fund of Russia will inform the labor inspectorate. Since the State Tax Inspectorate has the authority not only to check, but also, under certain circumstances, to immediately punish violators, an employer who fails to report will have a hard time. For failure to transfer data to the Pension Fund, in accordance with the proposed amendments to Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, it is planned to issue warnings to officials. But if inspectors find other violations, you may have to pay a fine.

The reform to transfer work books into electronic format and collect information for their maintenance started on 01/01/2020. But first, data from employers is expected monthly (if something has changed in the work activities of the insured person), and from 2021, the obligation to notify about personnel decisions will be added within a few days after they are made.

The Pension Fund of Russia has already prepared a form for transmitting data on the work activities of employees, on which employers will have to report, and called it SZV-TD.

Read more: How to fill out a new monthly report SZV-TD (step-by-step instructions)

Periodic reports

Rosstat

Statistical authorities often request information not every year, but once every 2 years or for a longer period. In particular, an irregular report is form 1-cadre (“Information on advanced training and professional training of employees of organizations”). It is handed over before February 3 once every 3-4 years. The document and procedure for filling out were approved by Rosstat order No. 554 dated September 28, 2016.

Since 2021, another periodic report has been introduced - “Appendix to Form No. 7-Injuries”. It must be submitted once every 3 years in accordance with the instructions for filling out contained in Rosstat Order No. 493 dated August 10, 2018. Like Form 57-T (“Information on wages of employees by profession and position”), which is submitted once every 2 years, the report must be submitted only at the end of the current year, that is, in 2021.