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

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.

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).

6-NDFL – who should submit

The number of persons required to submit tax calculations on the 6-NDFL report form includes individual entrepreneurs and companies that make payments to their employees and other individuals (including those paying dividends). The report takes into account both the income of personnel working on the basis of employment contracts and the accrued earnings of individuals with whom the business entity has signed a GPC agreement.

The report is generated based on data on employee income from the beginning of the reporting year. If there were no accruals in the 3rd quarter of 2021, but they were present in the 1st or 2nd quarter of 2021, the calculation for 9 months must still be provided taking into account the information accumulated for the previous quarters of the current year.

Submission of 6-NDFL for the 3rd quarter of 2021 is mandatory for all entrepreneurs and companies - tax agents for personal income tax. There is no need to submit 6-NDFL reports only if there were no income accruals for individuals throughout the entire reporting year. This rule does not apply to situations where:

• those who submit 6-NDFL, accrue wages (or other remuneration), but do not pay it;
• the tax agent calculates, but cannot withhold or pay tax on the income of individuals.

The report template has the same structure for all. Tax agents must fill out the Calculation in the form given in the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / [email protected] (as amended on January 17, 2018). The procedure for drawing up Calculation 6-NDFL is given in Appendix No. 2 to the same order.

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.

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.

In what form should I submit the calculation for the 3rd quarter of 2020?

The form for submitting a summary calculation for personal income tax was approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450.
All enterprises and individual entrepreneurs paying income to individuals for which they have obligations as a tax agent for personal income tax are required to submit quarterly calculations to the Federal Tax Service. Moreover, if:

• the number of individuals who received income according to the report turned out to be less than 10 people, you can report in paper form;
• The number of individuals whose income was included in the calculation is 10 or more; they must report by email. The file format for electronic reporting (xml) is given in Appendix No. 3 to the Federal Tax Service order No. ММВ-7-11/450 dated October 14, 2015.

NOTE! If there are up to 10 people who received income, it is also possible to submit a report electronically. Restrictions apply only to the ability to provide a report on paper.

For a sample report for the 3rd quarter of 2021, see the material “Example of filling out form 6-NDFL for the 3rd quarter.”

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.

Submission of the 6-NDFL zero report for the 3rd quarter: nuances

According to the explanatory letter of the Federal Tax Service No. BS-4-11/ [email protected] , if during the reporting period the reporting person did not have responsibilities for tax agency for personal income tax, then 6-NDFL may not be submitted. At the same time, we recommend notifying the Federal Tax Service that there is no obligation to submit a calculation. Otherwise, tax authorities may decide that the form was not submitted unlawfully and will block the current account.

The calculation must begin with the periods in which income and personal income tax payments appeared.

NOTE! Despite the fact that the above letter from the Federal Tax Service is valid, local tax authorities often ask you to still submit a zero form for the quarters “missed” for personal income tax. Especially if payment of income is expected in further periods in the same year.

A zero calculation is given according to the same rules as a non-zero calculation.

IMPORTANT! 6-NDFL must be submitted not only for the quarter of income payment, but also for subsequent ones. For example, income was paid to employees in January 2020, and since February the company has only a director who took leave at his own expense. In any case, Form 6-NDFL should be submitted for the 1st quarter, and for six months, and for 9 months, and for the year.

How is the calculation formed if there were “zero” periods in the year, see: “Do I need to submit zero 6-NDFL reporting?” .

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:

Fines for late submission of 6-NDFL calculations

For delay or failure to submit 6-NDFL there will be a fine of 1,000 rubles. for each month from the day established for submitting the calculation to the Federal Tax Service (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). Moreover, the fine can be presented before the end of the camera room.

And if you do not submit 6-NDFL within 10 days from the date on which the deadline for submitting the calculation has expired, the tax authorities have the right to block the bank account of the violator (Clause 3.2 of Article 76 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated 08/09/2016 No. GD-4-11 /14515).

Useful information from ConsultantPlus

See the ready-made solution on how to fill out the 6-NDFL calculation for 2021 - sample and instructions.

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.

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.

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.

Responsibility for 6-NDFL in 2019

A fine is possible for late submission or failure to submit 6-NDFL. The countdown of the delay begins from the day that follows the deadline for submitting the calculation provided for by law until the day of its actual delivery (Clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

If the tax agent is late in submitting the calculation for a period of no more than a month, he will pay at least 1,000 rubles. For each subsequent full or partial month of delay, the fine will increase by another 1000 rubles (clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

For late submission of the 6-NDFL form, officials are also subject to a fine. In accordance with Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, the fine for the manager will be from 300 to 500 rubles.

If you don’t submit 6-NDFL at all, then inspectors may block the tax agent’s account. To do this, they have 10 days from the date when the deadline for submitting the calculation expired (clause 3.2 of Article 76 of the Tax Code, letter of the Federal Tax Service dated 08/09/2016 No. GD-4-11/14515).

An organization will also be fined if it submitted 6-NDFL for a separate division to the Federal Tax Service of the parent organization. The tax office will consider that the organization did not submit a report on the location of the separate division (resolution of the North Kazakhstan Arbitration Court dated August 16, 2018 No. F08-6157/2018).

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21.11.2017

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.

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.

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.

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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