You are on the 2018 reporting calendar . Here you will find deadlines for submitting reports - both accounting, tax and even statistical. In addition to the deadlines for submitting reports in 2021, the calendar contains dates for paying taxes, contributions and excise taxes.
Timely payment of taxes and submission of reports is the key to peace of mind for a business manager. Follow the deadlines, then the company’s accounts will not be blocked, which means important transactions will not fall through. Exemplary taxpayers are not afraid of fines.
Reporting in 2021
From January 1, 2021, it is necessary to take into account some changes in the composition and deadlines for submitting reports. For example, before March 1, 2018, employers must submit to the Pension Fund for the first time a new annual report on the length of service of employees using the SZV-STAZH form. In order not to be mistaken about when and what report to submit, we offer our readers an accountant’s calendar for 2021 with deadlines for submitting main reports. If you miss the deadline, regulatory authorities may impose a fine. And for failure to submit individual reports, even block the current account.
Below we provide tables with deadlines for submitting main reports in 2018 (calendar). Also see 2021 Production Calendar.
How to set your salary
The salary is determined by the administration and the employee as a result of negotiations and the conclusion of an employment contract between them. If a company advertises a vacancy, it already announces wages for this profession.
At the same time, the administration of the company is guided by the current staffing schedule in the organization, which establishes the forms and systems of remuneration in a particular organization. In addition, the employee must sign the Regulations on remuneration, bonuses, and, if available, the Collective Agreement.
Deadlines for submitting basic reports to the Federal Tax Service in 2018
| Report type | Period | Due dates |
| Certificates 2-NDFL | For 2021 (if it is impossible to withhold personal income tax from income) | No later than 03/01/2018 |
| For 2021 (for all income paid) | No later than 04/02/2018 | |
| Calculation of 6-NDFL | For 2021 | No later than 04/02/2018 |
| First quarter of 2021 | No later than 05/03/2018 | |
| For the first half of 2021 | No later than July 31, 2018 | |
| For 9 months of 2021 | No later than 10/31/2018 | |
| Calculation of insurance premiums | For 2021 | No later than 01/30/2018 |
| For the first quarter of 2021 | No later than 05/03/2018 | |
| For the first half of 2021 | No later than July 30, 2018 | |
| For 9 months of 2021 | No later than 10/30/2018 | |
| Income tax return (for quarterly reporting) | For 2021 | No later than March 28, 2018 |
| For the first quarter of 2021 | No later than 04/28/2018 | |
| For January – February 2021 | No later than March 28, 2018 | |
| For January – March 2021 | No later than 04/28/2018 | |
| For January – April 2021 | No later than 05/28/2018 | |
| For January – May 2021 | No later than June 28, 2018 | |
| For January – June 2021 | No later than July 30, 2018 | |
| For January – July 2021 | No later than 08/28/2018 | |
| For January – August 2021 | No later than September 28, 2018 | |
| For January – September 2021 | No later than October 29, 2018 | |
| For January – October 2021 | No later than November 29, 2018 | |
| For January – November 2021 | No later than December 28, 2018 | |
| VAT declaration | For the fourth quarter of 2021 | No later than 01/25/2018 |
| For the first quarter of 2021 | No later than 04/25/2018 | |
| For the second quarter of 2021 | No later than July 25, 2018 | |
| For the third quarter of 2021 | No later than October 25, 2018 | |
| Journal of received and issued invoices | For the fourth quarter of 2021 | No later than 01/22/2018 |
| For the first quarter of 2021 | No later than 04/20/2018 | |
| For the second quarter of 2021 | No later than July 20, 2018 | |
| For the third quarter of 2021 | No later than October 22, 2018 | |
| Tax declaration under the simplified tax system | For 2021 (represented by organizations) | No later than 04/02/2018 |
| For 2021 (represented by individual entrepreneurs) | No later than 05/03/2018 | |
| Declaration on UTII | For the fourth quarter of 2021 | No later than 01/22/2018 |
| For the first quarter of 2021 | No later than 04/20/2018 | |
| For the second quarter of 2021 | No later than July 20, 2018 | |
| For the third quarter of 2021 | No later than October 22, 2018 | |
| Declaration on Unified Agricultural Tax | For 2021 | No later than 04/02/2018 |
| Declaration on property tax of organizations | For 2021 | No later than March 30, 2018 |
| Calculation of advances for corporate property tax (submitted if the law of the constituent entity of the Russian Federation establishes reporting periods) | For the first quarter of 2021 | No later than 05/03/2018 |
| For the first half of 2021 | No later than July 30, 2018 | |
| For 9 months of 2021 | No later than 10/30/2018 | |
| Transport tax declaration (submitted only by organizations) | For 2021 | No later than 02/01/2018 |
| Land tax declaration (submitted only by organizations) | For 2021 | No later than 02/01/2018 |
| Single simplified declaration | For 2021 | No later than 01/22/2018 |
| For the first quarter of 2021 | No later than 04/20/2018 | |
| For the first half of 2021 | No later than July 20, 2018 | |
| For 9 months of 2021 | No later than October 22, 2018 | |
| Declaration in form 3-NDFL (submit only individual entrepreneurs) | For 2021 | No later than 05/03/2018 |
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The set of reporting for simplifiers and other “special regimes” will consist not only of a declaration for the main tax, but also of other forms for which the business entity has grounds for filing (for example, transport tax). If an individual entrepreneur or organization has employees on a special regime, the reporting set is supplemented with forms reflecting the deduction of personal income tax from personnel income and the amount of accrued insurance contributions.
Deadlines for submitting reports to the Pension Fund in 2018
The following table shows the deadlines for submitting reports to the Pension Fund in 2018.
| Report type | Period | Deadline |
| Information about insured persons in the Pension Fund (SZV-M) | For December 2021 | No later than 01/15/2018 |
| For January 2021 | No later than 02/15/2018 | |
| For February 2021 | No later than March 15, 2018 | |
| For March 2021 | No later than 04/16/2018 | |
| For April 2021 | No later than 05/15/2018 | |
| For May 2021 | No later than June 15, 2018 | |
| For June 2021 | No later than July 16, 2018 | |
| For July 2021 | No later than 08/15/2018 | |
| For August 2021 | No later than September 17, 2018 | |
| For September 2018 | No later than 10/15/2018 | |
| For October 2021 | No later than 11/15/2018 | |
| For November 2021 | No later than 12/17/2018 | |
| Information about the insurance experience of the insured persons (SZV-STAZH) | For 2021 | No later than 03/01/2018 |
| Information on the policyholder transferred to the Pension Fund for maintaining individual (personalized) records (EFV-1) | For 2021 | No later than 03/01/2018 |
Deadlines for submitting reports to the Social Insurance Fund in 2018
The deadline for submitting 4-FSS in 2021 depends on the method of submitting the calculation (on paper or electronically). Here is a table with deadlines for submitting reports to the Social Insurance Fund in 2021:
| Reporting type | Period | Deadline |
| Calculation of 4-FSS on paper | For 2021 | No later than 01/22/2018 |
| For the 1st quarter of 2021 | No later than 04/20/2018 | |
| For the 1st half of 2021 | No later than July 20, 2018 | |
| For 9 months of 2021 | No later than October 22, 2018 | |
| Calculation of 4-FSS in electronic form | For 2021 | No later than 01/25/2018 |
| For the 1st quarter of 2021 | No later than 04/25/2018 | |
| For the 1st half of 2021 | No later than July 25, 2018 | |
| For 9 months of 2021 | No later than October 25, 2018 |
Employers must also confirm their main activity for 2021. This must be done no later than April 16, 2018.
Forms of salary payment
All features of payment of wages to employees are strictly indicated in the Labor Code. Thus, the normative act indicates that salaries to your employees can be given both in cash and in non-monetary form. If the issue is made in cash, then the amount can only be paid in Russian rubles.
Exactly how the employee will receive his earnings must be specified in the employment agreement with him. If there is no such clause in it, then the employee has the right to independently fill out an application addressed to the manager and write down in it exactly how he wants to receive the money he earned. The director cannot refuse such a request.
As a rule, in small companies salaries are paid in cash from the cash register. When receiving funds in hand, the employee must sign on the cash register or on the payroll. Funds that were intended for payment, but for some reason remained not issued, are returned to the current account. They must stay there for a period of time specified by law.
In large companies, salaries are most often paid by transfer to a plastic card. At the same time, the organization does not have the right to force an employee to use cards only from a specific bank. The employee has the right to fill out an application addressed to the director, in which he indicates the details for transferring wages. At the same time, the law gives him the right to change the bank at any time at will, to write a corresponding application no less than 5 days before the next transfer of funds.
Attention! The Labor Code allows the employee to be given part of their salary in kind (for example, in manufactured products). However, this can be done in no more than 20% of all accrued funds. In addition, the employee must fill out an application in which he expresses his desire to receive part of his salary in products - the employer himself does not have the right to impose this method of payment.
It is prohibited to issue salaries in the form of coupons or debt documents. It is also impossible to make payments in products the circulation of which is prohibited in the country or is subject to legal restrictions - alcohol, narcotic or poisonous products, weapons and ammunition, etc.
Accounting statements 2021
Annual financial statements must be submitted to the tax office no later than three months after the end of the reporting year (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). At the same time, a mandatory copy of the annual reporting must be submitted to the statistics department (Part 2 of Article 18 of the Law of December 6, 2011 No. 402-FZ). That is, as a general rule, annual financial statements must be submitted no later than March 31 of the year following the reporting year.
If the deadline for submitting reports falls on a non-working (weekend) day, submit it on the first working day following it (clause 47 of PBU 4/99).
March 31, 2021 is Saturday. Therefore, organizations (regardless of the applied taxation regime) must submit financial statements for 2017 to the Federal Tax Service and statistical authorities no later than 04/02/2018.
Based on what documents are salaries calculated and paid?
In order to document the calculation and payment of wages, many documents are used:
- A report card in the T-12 form is used in organizations to record the appearance of employees at their place, and actually confirms that the employee is fulfilling his duties. The form includes columns where you can directly calculate salaries.
- Timesheet in form T-13 - this type of timesheet is generated automatically using electronic means. As a rule, this document is used in companies with an electronic recording system for employee attendance.
- Statements according to forms T-49, T-51, T-53. Form T-49 includes all the necessary columns to calculate wages and then issue them. If you only need to make a calculation, then form T-51 is used. This is used, for example, if the payment is made to cards. Statement T-53 contains only columns intended for payment.
- Journal T-53a - used to register issued payroll statements.
- A personal account in the form T-54 and T-54a is issued for each employee at the beginning of each calendar year. This document records all accruals and deductions for the employee for each month.
- Calculation note in form T-60 - used to determine the amount of vacation pay to be paid;
- Calculation note in form T-61 - used to determine the amount that needs to be given to the employee upon his dismissal, including compensation.
- Cash settlement order (CSO) - used to issue wages from the cash register to one employee.
- Payment order - filled out to transfer wages to one employee or to a group at once through the bank. In the latter case, a register containing the amounts payable and bank card numbers must also be transferred to the bank.
Reporting: fines
The table below lists the penalties for late submission of reports in 2021.
| Reporting | Fine/Sanction |
| Tax returns | For the tax period for any tax - 5% of the tax not paid on time, subject to payment according to the declaration, for each full or partial month of delay. The maximum fine is 30% of the tax not paid on time, the minimum is 1,000 rubles. (Clause 1 of Article 119 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated August 14, 2015 No. 03-02-08/47033). Income tax declaration for the reporting period or calculation of advance payments for property tax – 200 rubles. (Clause 1 of Article 126 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated August 22, 2014 No. SA-4-7/16692). |
| Help 2-NDFL | 200 rub. for each certificate submitted late (clause 1 of Article 126 of the Tax Code of the Russian Federation). |
| Calculation of 6-NDFL | 1,000 rub. for each full or partial month of delay (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). |
| Calculation of insurance premiums | 5% of unpaid contributions due for payment for the last three months, for each full or partial month of delay. The maximum fine is 30% of contributions not paid on time, the minimum is 1,000 rubles. (clause 1 of article 119 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance dated March 24, 2017 No. 03-15-07/17273 (clause 1), Federal Tax Service dated December 30, 2016 No. PA-4-11/25567). |
| SZV-M | 500 rub. for each insured person, information about which must be reflected in the late form (Article 17 of Law No. 27-FZ). |
| SZV-STAZH | 500 rub. for each insured person, information about which must be reflected in the late form (Article 17 of Law No. 27-FZ). |
| 4-FSS | 5% of the amount of injury contributions accrued for payment on a late payment for the last three months, for each full or partial month of delay. The maximum fine is 30% of the calculated amount of contributions, the minimum is 1,000 rubles. (Clause 1, Article 26.30 of Law No. 125-FZ). |
| Financial statements | For failure to submit to the Federal Tax Service – 200 rubles. for each unsubmitted form that is included in the reporting (clause 1 of Article 126 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated November 21, 2012 No. AS-4-2/19575). For failure to submit to the statistics body – from 3,000 to 5,000 rubles. (Article 19.7 of the Code of Administrative Offenses of the Russian Federation, Letter of Rosstat dated February 16, 2016 No. 13-13-2/28-SMI). |
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The deadline for paying the property tax of organizations in 2021 and the deadlines for paying advances on this tax are established by the laws of the constituent entities of the Russian Federation. Regional authorities also set deadlines for payment of transport tax/advance payments.
As for the deadlines for paying land tax and advance payments thereon, they are established by local regulations.
Accordingly, if there are objects of taxation for corporate property tax, transport tax and/or land tax, the payer needs to familiarize himself with the relevant law in order to avoid untimely transfer of tax/advance payment.
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