On August 14, 2021, the Federal Tax Service of Russia officially published its draft order, which will approve the new form of calculation 6-NDFL along with a certificate of income received by an individual and withheld tax amounts (former 2-NDFL). Essentially, this is a combination of 6-NDFL and 2-NDFL.
The order of the Federal Tax Service will approve not only a new form for calculating the amounts of personal income tax calculated and withheld by the tax agent (report 6-NDFL), but also changes to the filling out procedure, as well as a new electronic format.
The basis for the development of the new 6-NDFL was the numerous changes made to Chapter 23 “Income Tax for Individuals” of the Tax Code of the Russian Federation by Federal Law No. 325-FZ of September 29, 2019.
In particular, starting from 2021, Form 6-NDFL will be merged with the Certificate of Income and Amounts of Tax of an Individual (now that is the official name). The latter became its official application. The reason is the new version of Art. 230 Tax Code of the Russian Federation.
Thus, starting from 2021, information about the income of each employee must be indicated in Appendix No. 1 to the calculation of 6-NDFL. But only once a year - by analogy with 2-NDFL certificates.
There are other changes in the 6-NDFL report from 2021. For example:
- there are no dates of actual receipt of income and tax withholding;
- new lines to indicate the date and amount of personal income tax returned to individuals;
- new lines about excessively withheld personal income tax;
- new lines for information for past tax periods.
Section 1 was called “ Data on Tax Agent Obligations ” instead of “Generalized Indicators”. Among other things, it indicates the transferred and returned personal income tax amounts, indicating the transfer (return) deadline.
Section 2 was called “ Calculation of calculated, withheld and transferred amounts of personal income tax ” instead of “Date and amount of income actually received and withheld personal income tax.” It will show the amounts of income accrued/actually paid to individuals (from the beginning of the tax period/for the current tax period/for previous tax periods). Also – the amount of tax withheld/not withheld/refunded.
You can view the draft combined form 6-NDFL and income certificates 2021 on our website here.
The Federal Tax Service order with the new form 6-NDFL + income certificate will come into force on January 1, 2021. You will need to submit a report on the new 6-NDFL form starting from the corresponding reporting period 2021 .
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31.07.2020
Cancellation of form 2-NDFL from 2021
The 2-NDFL certificate, as a separate tax report, will be canceled starting with reporting for 2021. According to the new rules, at the end of 2021, inspectors will receive the necessary information about the income of individuals and the corresponding amounts of income tax from a separate appendix to the annual 6-NDFL.
Look at the diagram to see how it was and how it will be:
According to the new rules, instead of two reporting forms (6-NDFL and 2-NDFL), there will be one new expanded form 6-NDFL, which will include information from the 2-NDFL certificate. At the same time, the 2-NDFL certificate for reporting for 2021 will disappear from the list of independent tax reporting forms.
In the new form 6-NDFL, information on the income of individuals will be entered only at the end of the year. In calculations for the 1st quarter, six months and 9 months, personalized information on income and personal income tax amounts is not required to be reflected (clause 5.1 of the Procedure for filling out 6-personal income tax, approved by Order of the Federal Tax Service dated October 15, 2020 No. ED-7-11 / [email protected] ) .
New codes and filling procedure
The appendix to the order contains detailed instructions for filling out the reporting form and sending it to the tax authority. As now, tax agents have the right to issue a certificate both on paper and in electronic form. There are 4 features for the new 2-NDFL certificate:
- 1 - in the general case;
- 2 - if it is impossible to withhold tax;
- 3 - in the general case, if it is submitted by the legal successor of the tax agent,
- 4 - if it is impossible to withhold tax, if it is submitted by the legal successor of the tax agent.
In addition, the order contains other codes that tax agents must use when filling out this document. In particular, the codes for the types of taxpayer identification documents look like this:
Codes of the type of notification are also provided, instead of separate fields for indicating the notification data for receiving social and property deductions, which are in the current form 2-NDFL. Now tax agents will indicate:
- “1” - if the taxpayer has been issued a Notice confirming the right to a property tax deduction;
- “2” - if the taxpayer has been issued a Notice confirming the right to a social tax deduction;
- “3” - if the tax agent has been issued a Notice confirming the right to reduce tax on fixed advance payments.
New procedure for adjusting income information in 6-NDFL
Combining the 2-NDFL certificate and the 6-NDFL calculation in one tax report changes the procedure for its adjustment.
To correct incorrect or incomplete data from the 6-NDFL calculation submitted to the tax authorities, you need to issue an updated calculation (clause 6.4 of the Procedure, approved by Federal Tax Service Order No. ED-7-11 / [email protected] ):
- errors in Sections 1 and/or 2 are corrected by submitting the 6-NDFL adjustment calculation without Appendix No. 1 ;
- errors in Appendix No. 1 (in certificates of income of individuals) are corrected by submitting the corrective calculation in full (Sections 1, 2 and Appendix No. 1).
According to the new rules, the employer can issue a certificate with incorrect information in return (clause 5.3 of the Procedure, approved by Order of the Federal Tax Service No. ED-7-11 / [email protected] ):
- a corrective certificate indicating the corresponding correction number in the “Information correction number” field (“01”, “02”, etc.);
- canceling the certificate, indicating the number “99” instead of the correction number.
Income codes reflected in the 2-NDFL certificate in 2021
The income codes that are reflected in the 2-NDFL certificate in 2020 are contained in Appendix 1 to Order of the Federal Tax Service of Russia No. ММВ-7-11 / [email protected] dated 09.10.15. Some common codes are shown in the table.
| Revenue codes | Code designation |
| 1010 | Dividends |
| 2000 | Rewards to employees for performing work or other duties, for example, salary |
| 2001 | Remuneration of members of the organization's governing body, for example, the board of directors |
| 2002 | Awards |
| 2010 | Payments under civil contracts |
| 2012 | Vacation pay |
| 2013 | Compensation for unused vacation |
| 2014 | Severance pay |
| 2300 | Temporary disability benefit |
| 2530 | Payment in kind |
| 2710 | Material aid |
| 2720 | Present |
Standard tax deduction codes are shown in the table.
| Deduction codes | For whom are they provided? |
| Standard tax deductions | |
| 126 | To a parent, spouse of a parent, adoptive parent who: · 1st child under 18 years of age; · full-time student, graduate student, resident, intern, student, cadet up to 24 years old |
| 127 | Parent, spouse of a parent, adoptive parent who have a 2nd child under the age of 18 |
| 128 | Parent, parent's spouse, adoptive parent whose 3rd and each subsequent child is under 18 years of age |
| 129 | To a parent, spouse of a parent, adoptive parent who: · disabled child under 18 years of age; · full-time student, graduate student, resident, intern, student under 24 years old who are disabled people of group I or II |
| 130 | A guardian, trustee, adoptive parent, spouse of an adoptive parent who: · 1st child under 18 years of age; · full-time student, graduate student, resident, intern, student, cadet up to 24 years old |
| 131 | Guardian, trustee, foster parent, spouse of a foster parent who has a 2nd child under the age of 18 |
| 132 | Guardian, trustee, foster parent, spouse of a foster parent who has a 3rd and each subsequent child under the age of 18 |
| 133 | A guardian, trustee, adoptive parent, spouse of an adoptive parent who: · disabled child under 18 years of age; · full-time student, graduate student, resident, intern, student under 24 years old who are disabled people of group I or II |
| 134 | To the only parent, adoptive parent, guardian, trustee in double amount: · for 1 child under 18 years of age; · for a full-time student, graduate student, resident, intern, student, cadet up to 24 years of age |
| 135 | To the sole guardian, trustee, foster parent in double amount: · for 1 child under 18 years of age; · for a full-time student, graduate student, resident, intern, student, cadet up to 24 years of age |
| 136 | To the only parent, adoptive parent, guardian, trustee in double amount for: · 2nd child under 18 years of age; · for a full-time student, graduate student, resident, intern, student, cadet up to 24 years of age |
| 137 | To the sole guardian, trustee, foster parent in double amount for: · 2nd child under 18 years of age; · for a full-time student, graduate student, resident, intern, student, cadet up to 24 years of age |
| 138 | To the only parent, adoptive parent, guardian, trustee in double amount for: · 3rd and each subsequent child under 18 years of age · for a full-time student, graduate student, resident, intern, student, cadet up to 24 years of age |
| 139 | To the sole guardian, trustee, foster parent in double amount for: · 3rd and each subsequent child under 18 years of age; · for a full-time student, graduate student, resident, intern, student, cadet up to 24 years of age |
| 140 | To the only parent, adoptive parent in double amount for: · disabled child under 18 years of age; · full-time student, graduate student, resident, intern, student under 24 years old who are disabled people of group I or II |
| 141 | To the sole guardian, trustee, foster parent in double amount for: · disabled child under 18 years of age; · full-time student, graduate student, resident, intern, student under 24 years old who are disabled people of group I or II |
| 142 | To one of the parents in double amount, if the second parent refused the deduction, for: · 1 child under the age of 18; · full-time student, graduate student, resident, intern, student, cadet under 24 years old |
| 143 | To one of the adoptive parents in double amount, if the second parent refused the deduction, for: · 1 child under the age of 18; · full-time student, graduate student, resident, intern, student, cadet under 24 years old |
| 144 | To one of the parents in double amount, if the second parent refused the deduction, for: · 2nd child under 18 years of age; · for a full-time student, graduate student, resident, intern, student, cadet up to 24 years of age |
| 145 | To one of the adoptive parents in double amount, if the second parent refused the deduction, for: · 2nd child under 18 years of age; · full-time student, graduate student, resident, intern, student, cadet under 24 years old |
| 146 | To one of the parents in double amount, if the second parent refused the deduction, for: · 3rd and each subsequent child under 18 years of age; · for a full-time student, graduate student, resident, intern, student, cadet up to 24 years of age |
| 147 | To one of the adoptive parents in double amount, if the second parent refused the deduction, for: · 3rd and each subsequent child under 18 years of age; · for a full-time student, graduate student, resident, intern, student, cadet up to 24 years of age |
| 148 | To one of the parents in double amount, if the second parent refused the deduction, for: · disabled child under 18 years of age; · full-time student, graduate student, resident, intern, student under 24 years old who are disabled people of group I or II |
| 149 | To one of the adoptive parents in double amount, if the second parent refused the deduction, for: · disabled child under 18 years of age; · full-time student, graduate student, resident, intern, student under 24 years of age who are disabled people of group I or II. |
How to report on form 2-NDFL for 2021
The procedure for issuing 2-NDFL certificates for 2021, which employers will issue in 2021, remains the same:
Tax authorities reminded about this procedure for submitting 2-NLFL certificates, starting from 01/01/2020, in the Letter of the Federal Tax Service dated 11/15/2019 No. BS-4-11/ [email protected]
Useful information from ConsultantPlus
Find out what to consider when filling out the 2-NDFL certificate for 2021 from the help system material “How to fill out 2-NDFL for 2020.”
When is it necessary to issue 2-NDFL to an employee?
Often banks and other organizations use the 2-NDFL certificate to find out about a person’s income and solvency. It may be needed, for example:
- upon dismissal, to convey to the next employer information about the standard deductions provided;
- to receive a standard, property or social deduction from the Federal Tax Service at the end of the year;
- to confirm income from the bank when receiving a loan;
- when contacting embassies to obtain a visa;
- in other cases: to calculate a pension, when adopting a child or participating in various legal proceedings (especially regarding the resolution of labor disputes), when calculating the amount of alimony payments and other payments.
The tax agent is obliged to issue a certificate if an individual has submitted a corresponding application. Not only employed employees, but also former employees and other individuals who received payments from a tax agent can request a certificate. Form 2-NDFL for an employee is enshrined in Appendix No. 5 to the order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11 / [email protected] Compared to the form that is submitted to the tax office and was previously issued to employees, the certificate for employees is slightly simplified . Information about the number, attribute of the certificate, correction number and Federal Tax Service code is excluded from it.
If an employee, including a former employee, has applied for a 2-NDFL certificate, it must be issued within 3 working days, in accordance with Article 62 of the Labor Code of the Russian Federation. The certificate must be signed by the manager and certified by a seal. For other income recipients, the period for issuing a certificate upon application is up to 30 working days.
In what form will new income certificates be issued to employees starting in 2021?
From 2021, certificates of income received and personal income tax withheld to employees are issued according to the previous rules, but in a new form (clause 3 of Article 230 of the Tax Code of the Russian Federation):
The 2021 “Certificate of Income and Tax Amounts of an Individual” is no different from its predecessor. Its form was migrated without changes to the Federal Tax Service Order No. ED-7-11/ [email protected] from the Federal Tax Service Order No. ММВ-7-11/ [email protected]
As for the method of issuing these certificates, the Tax Code of the Russian Federation remains silent about this. According to the controllers, the employer has the right to independently resolve this issue. The only limitation is that the chosen method must not contradict the law (Letter of the Federal Tax Service dated 09/02/2020 No. BS-4-11 / [email protected] ).
It turns out that an employee can be issued a paper certificate of income with a living signature of the employer or a certificate in electronic form, certified by the electronic digital signature of the employer (Letter of the Federal Tax Service dated November 16, 2020 No. BS-4-11 / [email protected] ).
However, experts of the website “Onlineinspektsiya.RF” consider the only legal way to be issuing to the employee a properly certified paper certificate of income, since Part 1 of Art. 62 of the Labor Code of the Russian Federation does not provide for the possibility of issuing the specified document in electronic form.
Fines for violations when submitting 2-NDFL
Failure to submit certificates in form 2-NDFL is the basis for prosecution under Art. 126 of the Tax Code of the Russian Federation for failure to provide information necessary for tax control. The fine for each certificate not submitted on time will be 200 rubles per organization or individual entrepreneur. An additional administrative fine in the amount of 300 to 500 rubles can be imposed on the head of the organization, the chief accountant or other official (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).
If errors are found in the certificates (for example, an incorrect TIN, amount of income, code, etc.), then the organization or individual entrepreneur will be held liable for taxation and will be fined 500 rubles for each incorrect certificate. A fine can be avoided if you submit an updated certificate before the tax office finds the error.
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Let's sum it up
- The familiar Form 2-NDFL certificate, as a separate reporting form, will cease to exist as of reporting for 2021;
- Instead of 2-NDFL, a new Appendix No. 1 will appear to the updated calculation of 6-NDFL, containing information from this certificate and filled out only at the end of the year.
- Employees and other individuals who received income from the employer during the reporting period will be issued a certificate in the form approved by Appendix No. 4 to the Federal Tax Service Order No. ED-7-11 dated October 15, 2020 / [email protected] The new certificate is no different from the one we applied in 2021.
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Deadlines and procedure for submitting 2-NDFL to the tax office
In 2021, companies must submit Form 2-NDFL to the tax office once a year. Federal Law No. 325 dated September 29, 2019 establishes the following deadlines:
- If you withheld tax from payments to an employee, put the number “1” in the “Sign” column - the certificate must be submitted to the tax office by March 1 of the following 2021.
- If it was not possible to withhold the tax, sign of the document is “2” - you also submit the certificate before March 1, 2021.
The declaration must be sent to the department where the organization or individual entrepreneur is listed as a taxpayer. The 2-NDFL submission form for those with 10 or more employees is electronic only. Organizations and individual entrepreneurs with less than 10 employees can choose the form of delivery - paper or electronic.
Separate rules apply to organizations with several separate divisions:
- Legal entities whose parent organization is located in one municipality, and separate divisions in another, receive the right to choose one inspection in the municipality to which they will submit reports on all separate divisions.
- Legal entities whose head and separate divisions are located in the same municipality can report to the tax office at the place of registration of the head division.
To use this right, you need to inform about your choice before January 1st to all tax inspectorates with which the organization’s divisions are registered. The decision cannot be changed during the year. A new notification is provided to the tax office only if the number of segregations changes or other changes occur that affect the reporting procedure.
Data in Section 1 of the 6-NDFL report
Section 1 is now filled out in the context of a new field - KBK when a 15% personal income tax arises.
The implementation of decoding values in cells is planned in future versions of 1C.
Let's look at filling out some fields.
Field 020 shows the total amount of tax withheld for all individuals for the last three months of the reporting period. These are amounts withheld for three months.
Field 021 indicates the date no later than which the withheld tax amount must be transferred. This is the deadline no later than which personal income tax should be transferred, i.e. not the actual date of personal income tax transfer, but the planned one. Filling example:
The transfer period is determined as standard - no later than the next day after payment. An exception is sick leave and vacation pay, the transfer period for which is no later than the last day of the month in which they were paid.
Field 022 reflects the generalized amount of withheld tax to be transferred on the date specified in field 021 .
In the current form 6-NDFL, the personal income tax return is shown only in Section 1 as a total amount, but not Section 2 The new 6-NDFL provides a more detailed explanation of the return. Thus, field 030 shows the total amount of tax returned by the tax agent to taxpayers in accordance with Art. 231 of the Tax Code of the Russian Federation, for the last three months of the reporting period.
In field 031 - the date on which the tax agent refunded the tax to taxpayers in accordance with Art. 231 Tax Code of the Russian Federation.
In field 032 - the amount of tax returned by the tax agent to taxpayers in accordance with Art. 231 of the Tax Code of the Russian Federation, on the date indicated in field 031 .
