How to fill out 6-NDFL for the first quarter of 2021 in 1C: Accounting 8 (rev. 3.0)

Employer reporting

Alexey Borisov

Leading expert on labor relations

Current as of September 3, 2020

6-NDFL is a report for all employers, from which the Federal Tax Service receives information about the amounts and timing of withholding, as well as transfers to the income tax budget. Let's consider when and in what form you need to submit 6-NDFL for 9 months of 2021. We will also find out whether zero 6-personal income tax exists and whether it needs to be submitted in 2021. We will also tell you how the reporting form will change in 2021.

Why do you need to calculate 6-NDFL?

Individual entrepreneurs and organizations paying benefits to employees are required to calculate, withhold and pay income tax (NDFL) to the budget. To monitor the timeliness and correctness of calculation, withholding and payment of personal income tax, tax authorities have developed two reports: 2-NDFL and 6-NDFL.

They differ:

• Frequency of presentation.

6-NDFL is submitted quarterly, and 2-NDFL - once a year.

• Lack of personification.

6-NDFL provides information in general for all employees; it does not contain data separately for each employee.

From 01/01/2021, the Federal Tax Service plans to combine 6-NDFL and 2-NDFL. The corresponding draft has already been prepared and is being discussed. As a result, the form with the name “2-NDFL” will disappear, and instead of it, the tax authorities will be presented with an appendix to the calculation of 6-NDFL for the year - a certificate of income and tax amounts of an individual.

Who submits 6-NDFL

All employers paying income to employees drawn up under employment and civil law contracts must submit 6-NDFL:

• organizations;
• IP;
• lawyers, notaries.

Deadline for submitting 6-NDFL

The 6-NDFL calculation is submitted to the Federal Tax Service based on the results of each reporting period:

• for 1 quarter, half a year and 9 months - no later than the last day of the month following the reporting quarter;
• for a year - until March 1 of the next year.

Calculation of 6-NDFL for 9 months of 2021 is due no later than October 31, 2020 . Taking into account the fact that the last reporting date falls on a non-working day (October 31, 2021 ─ this is a Saturday), it is allowed to submit 6-NDFL for 9 months no later than Monday 11/02/2020 (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Calculation form 6-NDFL

The report form was approved by Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/ [email protected] and has not undergone any changes in 2021.

6-NDFL consists of the following sections:

• Title page.

Includes basic information about the employer, the period for which the calculation is submitted and the Federal Tax Service to which it is sent.

• Section 1.

Filled out with a cumulative total from the beginning of the year, includes information about all employee income for the reporting (tax) period.

• Section 2.

Includes information on payments for the last 3 months of the reporting period.

We will tell you further how the 6-NDFL form will change from 2021.

Form 6-NDFL 2020

Methods for submitting 6-NDFL

You can submit a report to the Federal Tax Service:

• On paper.

On your own, through a representative or by sending by registered mail with a list of attachments.

Be careful: a paper report can be submitted in 2021 only if the number of employees does not exceed 10 people. (Letter of the Federal Tax Service dated November 15, 2019 No. BS-4-11 / [email protected] ).

If there are more employees, you will have to report electronically. You may be fined for submitting a report on paper when you are required to submit it in electronic format.

• In electronic form.

Where is 6-NDFL submitted?

6-NDFL is submitted to the Federal Tax Service:

• organizations - at the place of their registration;
• Individual entrepreneur - at the place of registration (except for special UTII and PSN regimes);
• separate subdivisions (SS) - at the place of registration of each separate unit;

In 2021, companies with OPs are given the right to choose a tax office for filing reports if the parent organization and OPs are located in different municipalities. To do this, you need to notify all the Federal Tax Service Inspectors with which the parent company and the OP are registered about this decision. The notification form was approved by Order of the Federal Tax Service dated December 6, 2019 No. ММВ-7-11/ [email protected] It must be submitted no later than the 1st day of the tax period for which you will report according to the new procedure.

• the largest taxpayers and their OP - at the place of registration of the “head”;
• Individual entrepreneur on UTII and PSN - at the place of registration as a payer of imputation or patent.

What features to consider

The tax return is drawn up based on information from the tax register, which every organization must have. Such requirements are established by Art. 230 Tax Code.

Also see “Tax register for 6-NDFL”.

to fill out lines, including the amount of tax deductions in 6-NDFL (030) (see table).

When filling out line 030, enter the appropriate numbers: indicate both rubles and kopecks.
It is advisable to leave the remaining cells empty. The completed calculation can be brought to the tax office in person or sent by registered mail. Also see “Recommendations for filling out Form 6-NDFL”.

Read also

08.12.2017

Requirements for filling out 6-NDFL for 9 months of 2020

The procedure for drawing up and filling out the 6-NDFL report is given in Order No. ММВ-7-11/ [email protected] , let us remind you:

• We enter information from left to right, starting from the first familiarity. We put a dash in empty cells.
• We always fill in the details and total indicators, but if there is no value for the total indicators, we put “0”.
• Page numbering is continuous and starts from the title page.
• When filling out the report, you cannot use correction tools.
• Each page must be printed on a separate sheet; duplex printing is not permitted.
• We fasten the sheets so as not to damage the paper, so you cannot use a stapler.
• When filling out the report by hand, we use only black, blue or purple ink.
• When filling out on the computer, set the Courier New font to a height of 16-18 points.
• We fill out the report separately for each OKTMO.

Fill out the title page 6-NDFL

In the title page put:

• TIN and checkpoint.

We indicate them according to the tax registration certificate. Individual entrepreneurs do not have a checkpoint; they do not indicate it in the report.

• Correction number.

If 6-NDFL is submitted for the first time during the reporting period, the value “000” is indicated, indicating the initial calculation. If a clarification is submitted, indicate its number: 001, 002, etc.

• Presentation period.

For a report for 9 months, enter code 33. If you are submitting a report during liquidation or reorganization, enter the value “53.” Codes for other periods, including during liquidation (reorganization), are given in Appendix No. 1 to the Filling Out Procedure, approved. Order No. ММВ-7-11/ [email protected] .

• Taxable period.

The year during which the report is submitted is entered. When submitting 6-NDFL for the periods of 2021, indicate “2020”.

• Submitted to the tax authority.

We put the code of the Federal Tax Service to which the report is submitted.

• By location (registration).

We take the value for filling this line from Appendix No. 2 to the Procedure. For example, individual entrepreneurs (who do not use PSN or UTII) indicate the code “120”; organizations, if they are not the largest taxpayers, enter code “214”, etc.

• Tax agent.

Organizations indicate here their short name, which is reflected in the charter. If there is no short one, write the full one. Individual tax agents indicate their full names without abbreviations.

• OKTMO code.

Since 6-NDFL is compiled separately for each OKTMO and KPP code, you need to generate the number of calculations that corresponds to the number of your OKTMO/KPP.

• Contact phone number.

Here, please enter a current telephone number so that the inspection inspector, if necessary, can contact you and clarify any questions he may have.

• Reliability and completeness of information...

If the tax agent submits the report personally, enter “1”, if his representative – “2”. The lines below indicate the full name of the representative or the name of the representative organization.

***

The 6-NDFL report submission period code is a numeric identifier consisting of two digits. Each report submitted to the Federal Tax Service during the year (for the first quarter, half a year, 9 months, year) has its own code. If an organization is liquidated or reorganized, then reporting is submitted from the beginning of the year until the date of change in the company's status. Therefore, in these situations, their own period codes are used. The use of a coding system allows fiscal authorities to achieve a uniform way of submitting reports and automate their processing.

Filling out Section 1

In this section we transfer information about all income, including allowances, bonuses and cumulative payments from the beginning of the year ─ for the period from January to September. It also needs to reflect data on other income paid to “physicists”, for example, dividends. Section 1 is completed separately for each tax rate applied.

• Line 020.

We indicate the total amount of income accrued to employees since the beginning of 2020.

• Line 025.

If dividends were not paid in 2021, enter “0” in the line.

• Line 030.

We indicate the amount of deductions provided to employees that reduce taxable income.

• Line 040.

We display the amount of calculated tax from the beginning of the year, calculated using the formula: (line 020 – line 030) * line 010.

• Line 045.

We fill in if dividends were paid to the employee, personal income tax was accrued on them and subsequently paid to the budget. Otherwise, put “0” in the line.

• Line 050.

We indicate the total amount of fixed advances paid for foreigners working under a patent. If no such payments were made, enter “0”.

• Line 060.

We enter the total number of employees who received taxable income for 9 months of 2020.

• Line 070.

We indicate the total amount of personal income tax withheld since the beginning of 2021.

• Line 080.

We reflect personal income tax not withheld by the employer.

• Line 090.

We indicate the amount of personal income tax excessively withheld by the employer from the employee’s income (in accordance with Article 231 of the Tax Code of the Russian Federation).

Filling out Section 2

In this section, include payments for the last 3 months of the reporting period ─ in the report for 9 months it is necessary to reflect data for July, August and September.

• Line 100.

We indicate the date of actual receipt of income reflected on page 130. When filling out this line, you must take into account that for some payments the timing of actual receipt of income is different.

The date of receipt of salary and monthly bonus is the last day of the month for which it is assigned, even if it falls on a weekend. When paying bonuses for a year, quarter or for a specific event, the date of receipt of income is considered the day of its payment (Letter of the Ministry of Finance dated October 23, 2017 No. 03-04-06/69115).

The date of receipt of income under a civil contract, sick leave and vacation pay, financial assistance, vacation compensation and dividends is the day the income is paid to the employee.

• Line 110.

We reflect the date of actual deduction of personal income tax from the income paid. Tax on all types of payments is withheld on the day the income is paid, that is, line 110 = page 100.

• Line 120.

We indicate the deadline for transferring personal income tax to the budget. The deadline for paying personal income tax on wages and other income, with the exception of vacation pay and benefits, is the day following the day the tax was withheld. And for vacation and sick leave - the last day of the month.

• Line 130.

We enter the total amount of income received (without subtracting personal income tax) as of the date indicated in line 100.

• Line 140.

We indicate the total amount of personal income tax withheld.

Sample 6-NDFL for 9 months 2020

Useful information from ConsultantPlus

You will find more useful information about filling out 6-NDFL in the ready-made solution developed by tax and accounting experts ConsultantPlus.

Penalties for the 6NDFL report

By failure to submit a report, the tax office means:

1. failure to submit the report within the period established by law

2.failure to submit reports on separate divisions

3.delivery late

The following violations, which are illegal, will not be regarded as failure to provide a report:

• Submission of false information in the report, liability for which will arise when the tax authority discovers this error
• When the method of submitting a report is violated, only organizations whose number does not exceed twenty-five people can submit paper reports; the rest submit electronic reports.
• The fine for not submitting a 6NDFL report or submitting it late is determined by the tax code and says that it will be 1000 rubles. for each full and incomplete month, the calculation is calculated from the next day after the day when it was necessary to report.

Important! If the report is delayed for more than ten days, your current account may be blocked.

• For false information in the report, the official and the organization will be fined 500 rubles for each report with an error.
• For filing a report in the wrong form, the fine will be 200 rubles.
• And also, in addition to the organization, officials may suffer; the fine for one person can be from 300-500 rubles.

Income that does not need to be reflected in 6-NDFL

6-NDFL is filled out on the basis of accounting data for income accrued and paid to individuals. However, not all income should be reflected in this report:

What and how to reflect in the calculation

A tax deduction is an amount that reduces the income tax base, on the basis of which it is calculated for inclusion in the budget. In other words, it is able to reduce the tax burden of the payer.

The Tax Code provides for various deductions for payers:

• social;
• standard;
• property;
• professional;
• investment.

They are also reflected in 6-NDFL: the amount of tax deductions for individuals is recorded in line 030 with a cumulative total. In this case, you must follow the rules for filling out the calculation part established by Tax Service Order No. MMB-7-11/450.

And Appendix No. 2 to Tax Service Order No. ММВ-7-11/387 approved codes informing about a specific type of tax deduction. Let's look at them in more detail.

When an employee cooperates with several companies, he has the right to apply for a deduction from one of them (of his choice).

Do I need to submit a zero 6-NDFL report in 2020?

If you did not have duties as a tax agent during the reporting period, and you did not pay income to individuals either under employment or civil law contracts, there is no need to submit Form 6-NDFL, even zero. But if you have a desire to submit a zero 6-NDFL, the Federal Tax Service is obliged to accept it.

To avoid additional questions from tax authorities, you can provide an explanatory letter to the Federal Tax Service instead of zero. It should indicate that in the reporting period the organization (or individual entrepreneur) was not a tax agent, did not pay income to individuals, and did not have valid agreements with individuals. As a rule, this happens in the absence of financial and economic activities. You can indicate this in the letter. The letter is certified in the same way as a zero calculation of 6-NDFL would be certified.

How 6-NDFL will change in 2021

The Federal Tax Service has prepared a draft of a new form 6-NDFL, which is planned to be used from 01/01/2021. The updated form will consist of a title page and two sections:

• Section 1 “Data on the obligations of the tax agent.”
• Section 2 “Calculation of calculated, withheld and transferred personal income tax amounts.”

In connection with the planned abolition of form 2-NDFL, an application is provided for form 6-NDFL, which will need to be filled out at the end of the year.

The title page will change slightly ─ individual fields will be renamed. For example, the field “Submission period (code)” will be called “Reporting period (code)”, and the field “Tax period (year)” in the updated form will be called “Calendar year”.

The “OKTMO Code” field has been moved from the title page to Section 1. In the field that reflects the code of the reorganization or liquidation form, you will need to indicate the code for deprivation of authority or closure of a separate division (code 9).

In the new form, Sections 1 and 2 are swapped: in section 1 it will be necessary to reflect information about the specific deadlines for transferring personal income tax and the amount of tax, and in section 2 - generalized information.

The draft also stipulates that the following should be reported using the new form 6-NDFL:

• about the impossibility of withholding personal income tax, about the amounts of income from which tax was not withheld, and the amount of unwithheld tax in accordance with clause 5 of Art. 226 Tax Code of the Russian Federation;
• about the impossibility of withholding the amount of personal income tax in accordance with clause 14 of Art. 226.1 Tax Code of the Russian Federation.

Organization of personal income tax accounting in 1C

Method 1. Do not accept calculated personal income tax as withheld

Note : this method is preferable because fully complies with the requirements of the Tax Code of the Russian Federation. But at the same time, it is very important to control the sequence of documents (advance, accrual, payment).

Method 2. Accept calculated personal income tax as withheld

Note : this method is convenient for large document flows. But to correctly reflect personal income tax withholding, it is necessary to accurately indicate payment dates when accruing income.

Let's sum it up

• Calculation of 6-NDFL for 9 months of 2021 must be submitted no later than November 2, 2020 (postponement of the deadline of October 31 from a non-working Saturday to Monday ─ the nearest working day).
• If in the first half of 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 them about this with an explanatory letter within the same time frame as the 6-NDFL.
• From 01/01/2021, the Federal Tax Service plans to use the new form 6-NDFL.

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

Penalty for incorrectly specified period code

The 6-NDFL report should be drawn up on time. Otherwise, a fine will be imposed on the tax agent. In case of delay by even 10 days, the tax agent may be subject to more severe sanctions. In some cases, it is even possible to block a bank account. In addition, a tax agent can be fined for errors in Form 6-NDFL. To avoid problems, it is recommended that you write the code correctly before submitting the report.

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