How to fill out 6‑NDFL in 2021 and when to submit it to the Federal Tax Service

The responsibility of tax agents is to provide reporting in Form 6-NDFL. Reports must be submitted every quarter. Form 6-NDFL was approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11 / [email protected] dated October 14, 2015. On January 17, 2018, changes were made to form 6-NDFL, which are relevant in 2021. These changes did not affect the semantic meaning of the calculations, the essence of which will be explained at the end of the article.

It is worth noting that individual entrepreneurs (including – lawyers and notaries), as well as organizations that act as a source of income for individuals.

In this article we will look at who must submit reports on this form, and what are the deadlines for submitting 6-NDFL in 2021 for individual entrepreneurs and legal entities. In addition, you will learn about the deadlines for postponing the submission of reports in 2021.

Who needs to submit Form 6-NDFL in 2021?

In 2021, everyone who acts as a tax agent for income tax is required to submit form 6-NDFL to the tax service at the place of registration (clause 2 of Article 230 of the Tax Code of the Russian Federation). Thus, in accordance with paragraph 1 of Article 83 of the Tax Code of the Russian Federation, the calculation is submitted to:

• individual entrepreneurs - at the place of residence;
• organizations - at their location.

The deadline for submitting 6-NDFL in 2021, as specified in paragraph 2 of Article 230 of the Tax Code, is no later than the last day of the month that follows the reporting period. This norm of tax legislation applies equally to both legal entities and individual entrepreneurs.

Please note that if a company has separate divisions, they also have the obligation to submit a report in Form 6-NDFL to the Federal Tax Service at the place of their registration. The calculation must be submitted in relation to employees of such departments, as well as individuals who work according to the GPD and have entered into contracts with these departments.

How to reflect payments under civil contracts

From the point of view of the Tax Code of the Russian Federation, the dates of actual receipt of income when receiving wages and remuneration under the GPA are determined differently. And this is of fundamental importance for processing the calculation of 6-NDFL. When paying wages, this is the last day of the period of its accrual, and when paying according to the GPA, this is the date of actual payment for work or its transfer to the recipient’s account. Therefore, remunerations under the GPA must be included in the calculation for the period in which they were actually paid to the individual (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). At the same time, the date of signing the act on the work performed and services provided does not matter.

Letter from the Federal Tax Service of the Russian Federation for Moscow dated January 16, 2019 No. 20-15/ [email protected]

Who does not need to submit Form 6-NDFL in 2020?

If an individual entrepreneur or organization did not perform the functions of a tax agent and, accordingly, did not pay income to individuals, then there is no need to submit Form 6-NDFL, even “zero”, to the Federal Tax Service.

However, if at least one month during the reporting period an individual entrepreneur or organization acted as a tax agent, then 6-NDFL will have to be submitted starting from the period in which income was accrued to individuals.

But if in at least one month an individual entrepreneur was recognized as a tax agent, then he will have to report in the specified form for all reporting periods of the year, starting from the one in which the income was accrued. And all because 6-NDFL is compiled on an accrual basis from the beginning of the year.

In a situation where an individual entrepreneur or organization decides to submit “zero” 6-NDFL reporting to the tax office, it must be accepted (based on Letter of the Federal Tax Service of the Russian Federation N BS-4-11/7928 dated May 4, 2016).

How to fill out Section 1 “Data on tax agent obligations”

In this section, you need to group income for the last three months by date of receipt. For each group, you need to note the dates of tax withholding and transfer to the budget.

Thus, line 020 indicates the generalized amount of withheld tax for all employees for the last three months, line 021 indicates the date no later than which the tax must be transferred to the budget, and line 022 indicates the generalized amount of withheld tax payable. Lines 030-032 are provided for personal income tax amounts that were returned to employees.

The sum in field 020 must be equal to the sum of fields 022, of which there must be the same number as fields 021. Similar rules are provided for lines 030-032.

Starting from 2021, the date of receipt of income by an individual, the date of tax withholding and the amount of income actually received do not need to be indicated.

The need to submit a 6-NDFL calculation to the tax office

Form 6-NDFL is required for submission to the Federal Tax Service to summarize information on individuals for the corresponding reporting period. The document reflects the following information:

• about the amounts that were accrued and paid to hired personnel;
• on the amounts of personal income tax calculated, as well as withheld and transferred to the state budget;
• on the amounts of tax deductions due to individuals in accordance with the current legislation of the Russian Federation.

6-NDFL: employee is transferred between departments with different OKTMO

Letter of the Federal Tax Service of the Russian Federation dated February 14, 2018 No. GD-4-11/ [email protected]

Form 6-NDFL in 2021

In 2021, for reporting for the previous year, the 6-NDFL form, valid from 2021, is used. We would like to remind you that in accordance with the amendments to the Order of the Federal Tax Service No. ММВ-7-11/450 dated October 14, 2015, on January 17, 2018, adjustments were made to the form and procedure for filling out form 6-NDFL, namely:

• the title page of the document has changed;
• The barcode "15201027" has been replaced with "15202024".

According to the latest information, forms 2-NDFL and 6-NDFL will be combined into one report. The State Duma adopted the law in the third reading, which announced that such a merger would take place starting with reporting for 2021. Therefore, in 2021 we will calmly form and submit 2-NDFL and 6-NDFL in the same way as in 2021.

Reflecting overpaid tax

According to line 090 f. 6-NDFL indicates the total amount of tax that the tax agent returns to taxpayers. The amount is shown as a cumulative total from the beginning of the year.

If in 2021 a company returns to an individual personal income tax that was excessively withheld from last year’s income, then this amount will be reflected on page 090 of section 1 of the calculation for the corresponding period of the current year.

This operation is not included in section 2 of the form. There is no need to submit an updated calculation of 6-NDFL for the previous year.

In this case, the company must submit corrected information to the inspectorate in Form 2-NDFL.

The personal income tax payable must be reduced by the amount of the refund made. If the tax agent transferred the tax without taking this amount into account, then an overpaid amount of tax arises, which must be returned from the budget.

Letter from the Federal Tax Service of the Russian Federation for Moscow dated June 30, 2017 No. 20-15/ [email protected]

Editor's note:

a tax refund situation arises, in particular, if the company provided the employee with a property deduction (letter of the Federal Tax Service of the Russian Federation for Moscow dated June 30, 2017 No. 20-15/ [email protected] ).

If the employee was provided with a property deduction in October 2021: the tax withheld from the beginning of the year was returned. At the same time, the calculation of 6-NDFL for 9 months has already been submitted to the inspectorate. In this situation, there is no need to clarify the submitted form. The personal income tax refund operation will be reflected in the following statements - for 2021 on lines 030 and 090 of the calculation.

The line 070 indicator does not need to be reduced by the amount of tax to be refunded on the basis of a notification confirming the right to a property tax deduction.

Periods for which you need to report in 2021 under 6-NDFL

Article 230 of the Tax Code of the Russian Federation (clause 2) contains information about reporting periods for 6-NDFL, which are:

1. 1st quarter.
2. Half year.
3. 9 months.
4. Year.

The first three periods are reporting periods, and 6-NDFL is submitted after the month following the reporting period.

The calculation for the past year, which is a tax period, is provided until April 1 of the following year.

Thus, 6-NDFL reporting must be submitted to the Federal Tax Service based on the results of the above periods.

It is worth considering that if the deadline for submitting the calculation fell on a non-working (weekend) day, then on the basis of paragraph 7 of Article 6.1 of the Tax Code, as well as Letter of the Federal Tax Service of the Russian Federation No. BS-4-11/22387 dated December 21, 2015, form 6-NDFL must be submitted on the first working day following non-working days (holidays or weekends). That is, in 2021, some dates for submitting calculations in Form 6-NDFL may be postponed. Production calendar for 2020, approved by the Russian government.

We show material benefits in the calculation

According to the general rules, line 80 of section 1 of the calculation reflects on an accrual basis the amount of tax not withheld as of the reporting date on income received by an individual in kind in the form of financial benefits in the absence of cash payments.

When a citizen receives such income, the calculated amount of personal income tax is withheld by the tax agent at the expense of any cash income. In this case, you can withhold no more than half of the amount paid.

If it is impossible to withhold the calculated amount of tax during the year, then before March 1 of the next year it is necessary to notify the individual and the tax authorities in writing about this and the amount of unwithheld personal income tax.

Example. The employee received income in kind on 10/17/2018, tax was withheld upon the next payment on 10/31/2018.

This operation was reflected in the calculation form for 2021:

1) in section 1:

• on lines 020, 040, 070 the corresponding values ​​are indicated;
• the operation is not reflected in line 080;

2) in section 2:

• line 100 indicates 10/17/2018;
• on line 110 - 10/31/2018;
• along lines 130, 140 - the corresponding values.

Letter of the Federal Tax Service of the Russian Federation dated May 22, 2017 No. BS-4-11/9569

Table of deadlines for submitting 6-NDFL in 2021

Taking into account information about weekends (non-working days, holidays), individual entrepreneurs and organizations in 2021 are required to submit a report in Form 6-NDFL within the following deadlines:

Example of filling out 6-NDFL for nine months 2021

In the line “Submission period (code)” on the title page, enter the code of the period for which the calculation is submitted. For 9 months this code is “33”.

The organization has 15 employees.

For 9 months of 2021, salaries, bonuses, vacation pay and temporary disability benefits were accrued in the total amount: 7,462,315.17 rubles, deductions were provided - 43,200 rubles. Personal income tax on all payments is 964,485 rubles. All personal income tax is withheld and transferred to the budget, except for personal income tax in the amount of 100,246 rubles. from salary for September - 778,325.00 rubles, deduction - 7,200 rubles. In July 2021, personal income tax was withheld in the amount of RUB 98,878. from salary for June 2021 RUB 775,000.00, deduction - RUB 14,400. In total, for 9 months of 2021, personal income tax was withheld in the amount of 963,117 rubles. (964,485 rub. – 100,246 rub. + 98,878 rub.)

In the third quarter paid:

• 07/05/2019 – salary for June in the amount of 775,000 rubles, from which personal income tax was withheld and transferred – 98,878 rubles, deduction – 14,400 rubles;
• 08/05/2019 – employee salary for July was 783,835.30 rubles, total standard deductions amounted to 7,200 rubles, personal income tax was calculated from the salary – 100,963 rubles, personal income tax was withheld and transferred to the budget in full;
• 08/05/2019 – bonus for July 200,000 rubles, personal income tax on it – 26,000 rubles;
• 08/14/2019 – temporary disability benefit – 23,657.48 rubles, personal income tax from it – 3,075 rubles. Sick leave issued from 08/01/2019 to 08/11/2019;
• 08/15/2019 – vacation pay in the amount of 40,328.19 rubles, personal income tax calculated and withheld – 5,243 rubles. Leave was granted from 08/19/2019 to 09/01/2019;
• 09/05/2019 – salary for August – 728,343.27 rubles, personal income tax on it – 93,749 rubles, deduction – 7,200 rubles.

The bonus and salary for July are included in one block of lines: 100 – 140, since all three dates in lines 100, 110 and 120 coincide. The total amount is 983,835.30 rubles, the tax withheld from it is 126,963 rubles. (RUB 100,963 + RUB 26,000)

The salary for September is not included in section 2, since it is paid already in October 2021, and, therefore, will be reflected in 6-personal income tax for the year.

The organization provided the calculation on October 18, 2019.

Features of submitting 6-NDFL in 2021

New deadline for submitting 6-NDFL for 2021:

The deadline for submitting annual reports has changed . If 6-NDFL for previous years was submitted before April 1, then starting with the annual reporting for 2021, 6-NDFL must be submitted by March 1. Moreover, March 1, 2021, according to the production calendar, falls on a day off - Sunday. Therefore, the deadline for submitting the annual report 6-NDFL is postponed to March 2 - Monday.

Deadline for submitting 6-NDFL for the 1st quarter of 2021:

In accordance with current legislation, the deadline for submitting 6-NDFL for the 1st quarter of 2021 is April 30, 2021. There are no plans to reschedule working days due to the May holidays, so the deadline for submitting the 6-NDFL report is April 30, 2021.

Deadline for submitting 6-NDFL for the 2nd quarter of 2021 (for half a year):

For the period April-June 2021, 6-NDFL must be submitted no later than the 30th day of the month that follows the second quarter - before July 31, 2020. Since there are no weekends or holidays on this day, there are no postponements of the reporting date.

Deadline for submitting 6-NDFL for the 3rd quarter of 2021 (for 9 months):

When submitting 6-NDFL reports for the 3rd quarter of 2021, a transfer will take place. October 31, 2021 falls on a Saturday, so the submission deadline has been moved to Monday, November 2, 2021.

6-NDFL for 2021 (annual reporting)

Annual reports for 2021 must be submitted no later than April 1, 2021 (Monday). There will be no rescheduling of the date, since this day does not fall on either a weekend or a holiday.

Let's sum it up

• Calculation of 6-NDFL for 2021 must be submitted no later than 03/01/2021.
• For the report for 2021, we use the previous form 6-NDFL, approved by Federal Tax Service Order No. MMV-7-11 dated October 14, 2015/ [email protected] Using the updated form, for the first time we will report for the 1st quarter of 2021 (Federal Tax Order No. ED dated October 15, 2020 -7-11/ [email protected] ).
• If in 2021 you did not have duties as a tax agent (income was not accrued or paid to individuals), you do not have to submit the zero 6-NDFL. But it is better to inform the tax authorities about this with an explanatory letter within the same time frame as the 6-NDFL.

If you find an error, please select a piece of text and press Ctrl+Enter.

Forms and methods of submitting Form 6-NDFL in 2020

6-NDFL reporting in 2021 can be submitted in one of two forms:

• in electronic form - if individual entrepreneurs (organizations) paid income to more than ten individuals during the reporting (or tax) period;
• on paper - if individual entrepreneurs (organizations) paid income to less than ten individuals during the reporting (or tax) period.

Let us remind you that in past years, employers with up to 24 employees could submit paper reports. But from 2020 this limit has been reduced to 10 people.

6-NDFL in electronic form is submitted to the Federal Tax Service via TCS (telecommunication channels).

6-NDFL on paper can be submitted to the tax office:

1. On a personal visit.
2. Through a representative.
3. Send by Russian Post (by making an inventory of the attachment).

Responsibility for violation of deadlines for submitting a report (failure to submit)

In case of violation of the deadline for submitting 6-NDFL (or refusal to submit it) in 2021, penalties may be imposed on the organization or individual entrepreneur, up to and including blocking of the account.

What income is reflected in the calculation

When paying income to individuals, the agent is obliged to withhold personal income tax from it at the appropriate rate (in most cases, a rate of 13% is applied). The amounts of remuneration for labor, payments under civil and personal agreements, benefits, dividends, material assistance above the non-taxable minimum (4000 rubles), financial benefits on interest-free loans, from the value of gifts above a certain limit (4000 rubles per year), and other income of individuals ( with the exception of non-taxable income specified in Article 217 of the Tax Code of the Russian Federation).

Generalized indicators of charges and taxes (increased from the beginning of the year) are reflected in the first section, and indicators of actually received income and withheld tax for the last 3 months are reflected in the second section of the form. All data is reflected as a whole for the tax agent, without breakdown for each individual who received the funds.

The zero calculation of 6-NDFL is not submitted, but if income was accrued at least once during the year, reporting on it is prepared for all periods remaining until the end of the year, starting from the quarter in which accrual to individuals took place.

Sanctions for late submission of 6-NDFL

If the 6-NDFL calculation is delayed by just one day, organizations and individual entrepreneurs may be fined. Based on clause 1.2 of Article 126 of the Tax Code, the amount of the fine is 1,000 rubles (for each full/incomplete month of delay).

It should be noted that the period of delay begins from the deadline for filing the report and lasts until the date of its submission.

Please note that if the delay in 6-NDFL is more than ten days, then the tax agent, in addition to imposing a fine, also faces blocking his bank account. This is stated in Article 76 of the Tax Code of the Russian Federation (clause 3.2).

In addition, for violation of the deadlines for submitting calculations of 6-NDFL, Part 1 of Article 15.6 of the Administrative Code of the Russian Federation provides for punishment for officials of the organization in the form of fines of 300-500 rubles.

It should be taken into account that some persons are not subject to such administrative liability. In particular, lawyers, notaries and individual entrepreneurs.

Sanctions for reflecting inaccurate data in form 6-NDFL

Let us remind you that inspectors can fine you 500 rubles for submitting form 6-NDFL with false information, for example:

• incorrect indication of income;
• incorrect deduction amounts;
• inaccurate codes or indicators (and so on).

But if an error was discovered and the organization or individual entrepreneur submitted a corrective report, then, based on Article 126.1 of the Tax Code, no fine will be imposed.

We add that in some situations (clause 1 of Article 112 of the Tax Code of the Russian Federation) the fine may be less than 500 rubles due to mitigating circumstances, namely (in accordance with Letter of the Federal Tax Service of the Russian Federation No. GD-4-11/14515 dated 08/09/2016) :

• if the rights of individuals have not been violated;
• the tax was not underestimated;
• there were no adverse consequences for the state budget.

Carefully filling out Form 6-NDFL and timely submission of the report will avoid unpleasant consequences in the form of penalties.

How to fill out Section 2 “Calculation of calculated, withheld and transferred personal income tax amounts”

In the second section, you should show the amount of accrued income, calculated and withheld by personal income tax, generalized for all individuals from the beginning of the tax period. The amounts of accrued dividends, income under labor and civil contracts for the performance of work (rendering services) are recorded in separate lines.

Submit electronic reports via the Internet. The Kontur.Extern service gives you 3 months free of charge!

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Section No. 2 of the 6-NDFL calculation can be placed on several pages if the organization uses different personal income tax rates.

Latest adjustments to form 6-NDFL

As mentioned above, by order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/18, changes were made to form 6-NDFL. The changes mainly concern the assignees of agency obligations under personal income tax. If before the end of the reorganization the legal entity has not reported on 6-NDFL, then responsibility passes to the legal successor. When filling out the form, the legal receiver must fill in the following information:

• at the top of the title page - indicate your tax identification number and checkpoint;
• in the field “At location (accounting) (code)” you should indicate “215”, and for the largest taxpayers - “216”;
• in the line “Tax Agent” - indicate the name of the reorganized entity or its separate division.

In the new form 6-NDFL, two details have been added:

• “Form of reorganization (liquidation) (code).” In this line you must enter one of the values: 1 – transformation, 2 – merger, 3 – division, 5 – accession, 6 – division with simultaneous accession, 0 – liquidation;
• details “TIN/KPP of the reorganized organization”.

In addition to the above changes, there are changes in the new form that are not related to the reorganization of the enterprise:

• the largest payers need to put a checkpoint on the certificate of registration with the tax office at the location of the legal entity, and not at the place of registration as the largest;
• companies that are not the largest payers must indicate “214” instead of “212” in the details “At location (accounting) (code)”.

If the 6-NDFL report is submitted by a representative of an organization or individual entrepreneur, then on the title page, in addition to the name, you must provide the details of the document confirming the authority of the representative.

According to the latest information, forms 2-NDFL and 6-NDFL will be combined into one report. The State Duma adopted the law in the third reading, which announced that such a merger will occur only with reporting for 2021. Therefore, in 2021 we will calmly form and submit 2-NDFL and 6-NDFL, the same as in 2021.

Calculation of insurance premiums for 9 months of 2021

When generating calculations for insurance premiums (DAM) for 9 months of 2020, the version of the form given in Appendix No. 1 to the order of the Federal Tax Service of Russia dated September 18, 2019 No. MMV-7-11/ [email protected]

When filling out the report, you should take into account the amendments regarding insurance premiums that were introduced into the Tax Code of the Russian Federation by Federal Law No. 102-FZ dated April 1, 2020.

Preferential rates

In the third quarter of 2021, preferential rates of insurance premiums established by Law No. 102-FZ for organizations and individual entrepreneurs included in the register of small and medium-sized enterprises (SMEs) continue to apply.

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For more information about who is considered a SME and about benefits for SMEs, see the section “Legislative Consultations”.

You can check whether an organization is included in this register on the website of the Federal Tax Service of Russia.

During the period from 04/01/2020 to 12/31/2020, the following insurance premium rates apply to the above payers:

1. For payments in favor of individuals that do not exceed the minimum wage (determined based on the results of each month), contributions are calculated according to general tariffs (Article 425 of the Tax Code of the Russian Federation):

• for pension insurance - 22% (for payments not exceeding the maximum contribution base) and 10% (for payments above the maximum contribution base);
• for health insurance - 5.1%;
• for social insurance in case of temporary disability and in connection with maternity - 2.9% or 1.8% (for payments to certain categories of individuals, for example, temporarily staying foreigners).

2. For payments in favor of individuals in excess of the minimum wage (determined based on the results of each month), contributions are calculated at reduced rates (Article 6 of Law No. 102-FZ):

• for pension insurance - 10% (for payments not exceeding the maximum contribution base) and 10% (for payments above the maximum contribution base);
• for health insurance - 5%;
• for social insurance in case of temporary disability and in connection with maternity - 0%.

The federal minimum wage as of January 1, 2020 is 12,130 rubles. (Federal Law dated December 27, 2019 No. 463-FZ).

The specified payers of insurance premiums have the right to apply insurance premium rates from the 1st day of the month in which information about them is entered into the SME register, but not earlier than 04/01/2020 (letter of the Federal Tax Service of Russia dated 04/29/2020 No. BS-4-11/ [ email protected] ).

If the payer of insurance premiums is excluded from the SME register, then he loses the right to apply reduced tariffs from the 1st day of the month in which this event occurred (letter of the Federal Tax Service of Russia dated April 29, 2020 No. BS-4-11 / [email protected] ).

In the program "1C: Salary and Personnel Management 8" edition 3, to calculate insurance premiums at a preferential rate in the organization's accounting policy, you must indicate the type of tariff For small and medium-sized businesses and the month from which this tariff is applied (Fig. 1).

Rice. 1

When calculating contributions in the documents Calculation of salaries and contributions, Dismissal, no additional columns appear. The columns display the total contribution amounts.

Features of calculating contributions at reduced rates

In some cases, there are features of calculating contributions at reduced rates.

If an employee has several types of accruals, then to calculate the base within the minimum wage, the amount is calculated proportionally from each type of accrual subject to contributions (Fig. 2).

Rice. 2

If an employee works part-time, adjustment of the minimum wage to the number of positions occupied is not provided (Clause 9, Article 2, Article 6 of Law No. 102-FZ).

Example

An employee works at 0.5 rate with a salary of 20,000 rubles.
Accrued for April - 10,000 rubles, the amount of accruals within the minimum wage (12,130 rubles) - 10,000 rubles, the amount of contributions to the Pension Fund - 10,000 rubles. x 22% (basic tariff) / 100 = 2,200 rub. If an employee works in several positions, for example, 0.5 rate in the main position and another 0.2 rate in a part-time position, the base for calculating contributions is summed up for the individual and compared with the minimum wage, i.e. the reduced rate is applied as a whole to the amount of accruals for an individual (Article 6 of Law No. 102-FZ). If an organization uses a regional coefficient or a northern bonus, adjustments to the minimum wage for these indicators are not provided. The procedure for calculating contributions is the same for all regions.

When calculating insurance premiums for 9 months of 2020, payers who are SMEs in relation to payments taxed at reduced rates must use tariff code “20” (letter of the Federal Tax Service of Russia dated 04/07/2020 No. BS-4-11 / [ email protected] ).

This code is not specified in Appendix 5, approved. by order of the Federal Tax Service of Russia dated 09/18/2019 No. ММВ-7-11/ [email protected] , however, specialists of the Federal Tax Service of Russia recommend indicating this until appropriate changes are made to the Procedure for filling out the calculation (letter dated 04/07/2020 No. BS-4-11/ [email protected] ).

Several tariffs during the reporting period

If more than one tariff was applied during the billing (reporting) period, then the calculation includes as many Appendix 1 to Section 1 (or only individual subsections of Appendix 1 to Section 1) as the number of insurance premium rates applied during the billing (reporting) period ( clause 5.4 of the Procedure for filling out the calculation, approved by order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected] ).

Therefore, in the report for 9 months of 2021, two Appendix 1 to Section 1 will be generated: one Appendix with tariff code “01” and a second Appendix with tariff code “20” (Fig. 3).

Rice. 3

Also in the calculation, two Appendices 2 to Section 1 will be generated (with tariff code “01” and with code “20”), with the exception of lines 070–090.

Lines 070–090 reflect information in general about the payer of insurance premiums.

Appendix 2 with payer tariff code “01” reflects the calculation of insurance contributions for compulsory social insurance at general tariffs. The Appendix with tariff code “20” reflects the calculation of insurance contributions for compulsory social insurance at reduced rates. Please note that the amount of accrued contributions for compulsory social insurance will be equal to zero (dashes are indicated in the columns), since the tariff is 0%.

Codes of categories of insured persons in subsection 3.2.1

When filling out Subsection 3.2.1 “Information on the amount of payments and other remuneration accrued in favor of an individual” of Section 3 of the DAM, payers must indicate the following category codes of the insured person (letter of the Federal Tax Service of Russia dated 04/07/2020 No. BS-4-11 / [email protected ] ):

• "MS" - individuals;
• “VZhMS” - persons insured in the compulsory pension insurance system from among foreign citizens or stateless persons temporarily residing on the territory of the Russian Federation, as well as foreign citizens or stateless persons temporarily staying on the territory of the Russian Federation who have been granted temporary asylum in accordance with the Federal Law of February 19, 1993 No. 4528-1 “On Refugees”;
• “VPMS” are foreign citizens or stateless persons (with the exception of highly qualified specialists in accordance with Federal Law No. 115-FZ of July 25, 2002 “On the legal status of foreign citizens in the Russian Federation”) temporarily residing in the territory of the Russian Federation.

In this case, for each insured person, the amounts of payments and calculated contributions are reflected in two lines with different categories of the insured person (Fig. 4).

Rice. 4

Accruals for general tariffs are reflected with the category code “НР”. At the same time, on line 150 of subsection 3.2.1 in the second quarter of 2021, a value of no more than “12,130” should be indicated (i.e., the value of the current federal minimum wage).

With the category code “MS” (“VZhMS”, “VPMS” for foreigners) accruals at a reduced tariff are reflected in the part above the minimum wage.

Tax authorities will check the availability of information about the employer in the “Unified Register of SMEs” at the beginning of each month for which contributions are calculated using reduced tariffs, to verify the legality of applying such a benefit.

Zero contribution rate

The zero tariff for insurance premiums is established by Federal Law No. 172-FZ of June 8, 2020 and applies only to income accrued for the second quarter of 2021.

Therefore, organizations that previously received the right to apply a zero tariff, from 07/01/2020, in the organization’s accounting policies, must remember to set the tariff that was applied by the organization before 04/01/2020.

In addition, the zero tariff does not apply to additional tariffs for insurance premiums established by Articles 428 and 429 of the Tax Code of the Russian Federation (contributions for payments to employees engaged in hazardous and hazardous work, flight crew members of civil aviation aircraft, as well as certain categories of employees of coal industry organizations) . The Ministry of Labor of Russia warns about this in letter dated 08/07/2020 No. 21-3/10/B-6512.

When filling out the DAM, if more than one tariff was applied during the settlement (reporting) period, the calculation includes as many Appendices 1 to Section 1 (or only individual subsections of Appendix 1 to Section 1) and Appendices 2 to Section 1 as there are insurance premium rates applied during the settlement (reporting) period.

For example, the organization applied the following tariffs:

• from 01/01/2020 - the basic rate of insurance premiums;
• from 04/01/2020 - the tariff established for industries affected by coronavirus;
• from 07/01/2020 - for small or medium-sized businesses.

In the DAM for 9 months of 2021, three Appendices 1 to Section 1 will be formed with tariff codes “01”, “20”, “21”, as well as three Appendices 2 with tariff codes “01”, “20”, “21”.

The control ratios (CR) for the current form of the DAM are given in the letter of the Federal Tax Service of Russia dated 02/07/2020 No. BS-4-11 / [email protected] (with amendments and additions).

In particular, in a letter dated May 18, 2020 No. BS-4-11/ [email protected], tax service specialists clarified the list of control ratios for checking the calculation of contributions with tariff code “20”. The letter dated June 23, 2020 No. BS-4-11/ [email protected] clarified KS 1.197–1.199, which take into account the possibility of SME employers applying reduced insurance premium rates in relation to payments to employees exceeding the minimum wage at the end of the month.

Additional KS 2.11–2.13 are given in the letter of the Federal Tax Service of Russia dated June 10, 2020 No. BS-4-11/9607. They check the mandatory compliance with the conditions for the application by SMEs of reduced insurance premium rates provided for by Law No. 172-FZ

1C:Enterprise supports the ability to check the calculation indicators for insurance premiums for compliance with the developed CS. For implementation deadlines, see “Legislation Monitoring”.

Deadline for submitting the report DAM

Calculation of insurance premiums for 9 months of 2021 must be submitted no later than October 30, 2020 (Clause 7, Article 431 of the Tax Code of the Russian Federation).

1C:ITS

For more information on preparing calculations for insurance premiums in 1C programs, see the reference book “Reporting on insurance premiums” in the “Consultations on Legislation” section.

Changes in 2021 in 6-NDFL for separate divisions

If an organization has several separate divisions located on the territory of one municipality, then it has the right to transfer personal income tax to the budget at the location of one of such separate divisions, or at the location of the organization, if the specified organization and its separate divisions are located on the territory of one municipality, independently selected by the tax agent. However, after choosing a tax authority, it is impossible to make a change in favor of another tax authority during the year.

When, where and how is 6-NDFL submitted?

If your company has changed its address during the year, by the end of the year you need to submit two 6-NDFL reports with different OKTMO codes to the tax office at the new place of registration:

• In the first calculation, which reflects the income of employees before the change of address, enter the OKTMO that was used previously.
• In the second calculation, which reflects the income from which personal income tax was withheld after a change of address, you need to indicate the new OKTMO.

In this case, in both calculations it is necessary to indicate the company’s new checkpoint (Letters of the Federal Tax Service dated December 27, 2016 No. BS-4-11/25114, dated September 28, 2020 No. BS-4-11 / [email protected] ). Which calculation should reflect the income of individuals must be determined by the date of tax withholding.

This might also be useful:

• New form 6-NDFL 2021
• General taxation system for individual entrepreneurs
• Tax system: what to choose?

• Deflator coefficients for 2021
• How much taxes does an individual entrepreneur pay in 2021?
• What taxes does the individual entrepreneur pay?

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Submitting a department report: nuances

For each division (branch) of an enterprise that is recognized as separate, you must submit your own separate 6-NDFL calculation. This is stated in paragraph 2 of Art. 230 Tax Code of the Russian Federation.

For more information about what a separate division is from the point of view of tax and civil legislation, read: “Registration of a separate division in 2021 - step-by-step instructions.”

The procedure for submitting personal income tax calculations by branches and representative offices is discussed in detail in the letter of the Federal Tax Service dated December 28, 2015 No. BS-4-11/23129. The algorithm for generating and submitting calculations by department is as follows:

• The report must contain an individual set of details - TIN, KPP and OKTMO - for the reporting unit.
• If several departments have at least one of the details different, different reports must be prepared for such departments.
• If two (or more) divisions belong to the same Federal Tax Service, different reports are submitted to this one Federal Tax Service.
• In the “Location Code” field in reports for departments, select:
• 220 - for divisions of Russian legal entities;
• 335 - for divisions of foreign legal entities;
• 320 - for different places of activity of an individual entrepreneur.

How to pay personal income tax and report taxes if a separate division is closed? Find out the answer to this and other questions in the Ready-made solution from ConsultantPlus. Register for free in the legal reference system and get temporary demo access to any K+ information.

New form 6‑NDFL, which includes 2‑NDFL: how to fill out and when to submit

How to draw up Section 1 “Data on tax agent obligations”

Lines 020, 021 and 022

Line 020 is intended for personal income tax withheld for the last three months of the reporting period.
The generalized tax amount for all individuals is entered here. This is followed by a cycle of lines 021 “Tax payment deadline” and 022 “Tax amount”. They must be filled out the same number of times as the number of times the tax agent transferred tax in the last three months of the reporting period.

What is the “tax payment deadline”? This is the date no later than which personal income tax must be transferred to the budget. It depends on the type of payment:

• for all income, except for sick leave, vacation pay and dividends paid by the joint-stock company - the day that follows the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation);
• for sick leave and vacation pay - the last day of the month in which they were paid (clause 6 of Article 226 of the Tax Code of the Russian Federation);

Work with electronic sick leave and submit all related reporting through Kontur.Extern

• for dividends paid by a joint stock company - the date after a month from the date of payment (subclause 3, clause 9, article 226.1 of the Tax Code of the Russian Federation).

IMPORTANT

In paragraph 3.2 of the procedure for filling out the new form 6-NDFL it is said: the indicator in line 020 should be equal to the sum of the numbers indicated in lines 022. From this we can draw an important conclusion. Let’s assume that the payment falls on one reporting period (for example, January, the first quarter), and the tax payment deadline falls on another (for example, April, half a year). Then the operation should be reflected in section 1 of the 6-NDFL report for the period in which the transfer deadline falls. In our example, for half a year.

Lines 030, 031 and 032

Line 030 indicates the personal income tax returned by the tax agent to taxpayers for the last three months of the reporting period in accordance with Article 231 of the Tax Code of the Russian Federation. You need to enter the generalized tax amount for all individuals.

Next, you need to fill out the blocks, each of which has two lines: 031 “Tax refund date” and 032 “Tax amount”. As a result, you will get the same number of blocks as the number of return dates that occurred in the last three months of the reporting period.

In this case, the indicator in line 030 must correspond to the sum of the figures indicated in lines 032. Thus, if the recalculation of personal income tax took place in one period, and the return in another, the operation is reflected in the return period.

Calculate your salary and personal income tax with standard deductions in the web service Calculate for free

How to draw up Section 2 “Calculation of calculated, withheld and transferred amounts of personal income tax”

In terms of the composition of indicators, section 2 of the amended form 6-NDFL resembles section 1 of the current form. In both options, all indicators are reflected in aggregate for all individuals, on an accrual basis from the beginning of the tax period.

But there are also differences.

First, Section 2 of the updated form is completed separately for each tax rate: 13%, 35%, 30% and 9%. So, if an employer applied, for example, two rates during the year, then he must draw up two sections 2. But for the current 6-NDFL report, different rules are established. Some fields need to be filled in for each tax rate, and some fields need to be filled out generally for all rates. Therefore, no matter how many rates are applied, in any case, only one section 1 of the “old” form 6-NDFL will be obtained.

Secondly, in the current version of the calculation, only dividends are allocated from the total amount of income. And in the new section 2, you need to indicate the total amount of income accrued since the beginning of the tax period, and separate from it: dividends, income from employment contracts and income from civil servants’ agreements.

Thirdly, line 180 “Amount of tax withheld in excess” appeared. There is no such indicator in its current form.

ATTENTION

For the first time, the updated 6-NDFL calculation will have to be submitted based on the results of the first quarter of 2021, no later than April 30, 2021. At the same time, you should report for 2021 in the same form (no later than March 1, 2021).

Fill out, check and submit the current Form 6‑NDFL online

If the accrual of income and the date of payment belong to different years

Apparently, when filling out the modified 6-NDFL calculation, difficulties will arise in a situation where the date of accrual of income falls on one tax period, and the deadline for transferring the tax falls on another.

Let's show it with an example. Let’s say that on December 30, 2021, a salary was accrued and issued, from which personal income tax was withheld in the amount of 50,000 rubles. In this case, the deadline for transferring the tax occurs on January 10, 2022 (December 31, 2021 is a day off, January 1-9, 2022 is non-working holidays). For clarity, we will assume that there were no other income accruals and personal income tax deductions in 2021 and 2022. The table shows how the amount of tax is reflected in forms 6-NDFL for these years.

Table

How to reflect personal income tax if it is withheld in 2021 and transferred in 2022

We see that the amount of withheld tax in section 1 does not coincide with the same indicator in section 2. This is true for both reports: for 2021 and for 2022. We hope there will be official clarifications on how to fill out 6-NDFL in such a situation.

Generate personal income tax payment slips with current details

How to fill out Appendix No. 1 “Certificate of income and tax amounts of an individual”

For 2021, tax agents will submit income certificates in form 2-NDFL. The deadline for submission is no later than March 1, 2021.

Further, the 2-NDFL certificate as a separate document ceases to exist. Instead, you will have to fill out Appendix No. 1 to the 6-NDFL calculation. The calculation with the application must be submitted once a year, no later than March 1 of the next year (see “Reporting on Form 2‑NDFL has been cancelled”). For the first time, 6-NDFL with Appendix No. 1 must be submitted no later than March 1, 2022.

In terms of the composition of the indicators, Appendix No. 1 of the new form 6-NDFL almost completely coincides with form 2-NDFL (for the rules for filling out, read the article “2-NDFL: instructions for filling out the certificate of income of an individual that is submitted to the inspectorate”).

The only significant difference is that in Appendix No. 1 of form 6-NDFL there is section 4, in which information about unwithheld tax should be recorded. It replaced a line with the same name, which is included in section 2 of the current 2-NDFL certificate.

ATTENTION

The income certificate, which is issued to the employee upon his request, will “migrate” from one regulatory document to another. Now it has been approved by order of the Ministry of Finance dated October 2, 2018 No. ММВ-7-11/ [email protected] Starting with reporting for the first quarter of 2021, you need to use the form that is given in Appendix No. 4 to the commented order No. ED-7-11/ [ email protected] At the same time, the form of the certificate itself, which is issued to the employee, will not change (for the rules for filling out, see the article “Certificate of income, which is issued to an individual upon his request from 2021: instructions for filling out”).

Fill out and print the income certificate

How to issue a “clarification” according to the new rules

There are two possible options here.

First option: clarifications are included in the calculation itself, but not in the income certificates (Appendix No. 1 to the calculation). Then it is necessary to submit a “clarification” in Form 6-NDFL without an attachment.

Second option: adjustments are made to income certificates. Then you need to submit the updated Form 6-NDFL and, along with it, corrective certificates.

IMPORTANT

When submitting 6-NDFL and other reports, those employers who use web services (for example, the Kontur.Extern system) to prepare, check and send reports feel most comfortable. There, valid forms and current control ratios for checking the report are installed automatically, without user intervention. If the data entered by the taxpayer does not correspond to the control ratios, the system will certainly warn him about this and tell him how to correct the errors.