Form 6-NDFL for the 2nd quarter of 2021: download the new form

New in 6-NDFL from 2021

The last time we will fill out the current Form 6-NDFL is based on the results of 2021. Starting with reporting for the 1st quarter of 2021, forms 2-NDFL and 6-NDFL are combined into one report. Its form was approved by Order of the Federal Tax Service dated October 15, 2020 No. ED-7-11/ [email protected]

The updated 6-NDFL includes:

title page, Section 1 “Data on the obligations of the tax agent”;
Section 2 “Calculation of calculated, withheld and transferred personal income tax amounts”;
Appendix No. 1 “Certificate of income and tax amounts of an individual” (to be completed only at the end of the year).

From 2021, the procedure for clarifying information reflected in 6-NDFL will change. If you need to make changes to sections 1 or 2 of the calculation, the updated document must be submitted without attachments (without certificates of income and tax amounts of an individual). If you need to correct the information in the certificates, you will have to submit the calculation in full.

From 2021, due to the introduction of a progressive income tax rate in 6-NDFL, it will be necessary to fill out sections 1 and 2 separately for each tax rate if the tax agent paid income taxed at different rates (Letter of the Federal Tax Service dated December 1, 2020 No. BS-4- 11/ [email protected] ).

When to take it

Legal entities must submit calculations in Form 6-NDFL quarterly before the last day of the month following the reporting quarter. The annual report must be submitted by the first of April of the following year.

The report for 2021 will need to be submitted by the second of April 2021 (the first day falls on a Sunday, so the deadline has been postponed). This will need to be done using the updated form.

The deadlines for submitting 6-NDFL in 2021 are as follows:

For the 1st quarter – until May 3 of the current year;
For the 2nd quarter – until July 31 of the current year;
For the 3rd quarter – until October 31 of the current year;

For the 4th quarter – until April 1, 2021.

You can find out about other changes in accounting and tax legislation in our review article Changes in accounting and tax accounting in 2021.

Why do you need to calculate 6-NDFL?

Individual entrepreneurs and organizations paying remuneration to their employees are required to calculate, withhold and pay income tax (NDFL) to the budget. Until 2021, to monitor the timeliness and correctness of calculation, withholding and payment of personal income tax, tax authorities used information from 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 2021, the 2-NDFL certificate as a separate document will cease to exist. The last time the certificates must be submitted to the tax authorities is based on the results of 2021. Tax authorities will learn the necessary information about the income of individuals and the amount of income tax from Appendix No. 1 to the updated calculation of 6-NDFL.

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.

Late delivery

If the manager does not submit the 6-NDFL report on time, he will be fined. Its amount is 1 thousand rubles. For example, if the employer is 2 months late, the fine will be 2 thousand rubles.

In the event that a company sends a paper version of the report to the tax office, the organization will be fined 200 rubles. This is discussed in Art. 119.1 and clause 1.2 of Article 126 of the Tax Code.

If the company employs no more than 25 people, then you can submit data on the profit of each individual, as well as the amounts of calculated, deducted and transferred tax on paper.

— New form 6-NDFL

Calculation form 6-NDFL

For 2021 you need to report on the same form. It was approved by Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/ [email protected]

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.

Methods for submitting 6-NDFL

You can submit a report to the Federal Tax Service:

On paper.

You can submit it yourself, through a representative, or by sending it 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.

Procedure for submitting 6-NDFL for the 4th quarter of 2021

Form 6-NDFL can be submitted to the Federal Tax Service:

independently - a person who has the right to act on behalf of the taxpayer without a power of attorney;
through a representative acting on the basis of a power of attorney;
via telecommunication channels, certifying the payment with an electronic signature;
by sending a letter with a list of attachments via Russian Post.

Only small companies and individual entrepreneurs, the average number of which is 24 employees or less, have the right to submit paper calculations. If you have more than 25 employees, you can send the report only via TKS.

Form 6-NDFL is sent to the Federal Tax Service via:

place of registration of the taxpayer;
place of registration of a separate unit (SU) in relation to payments to employees of this SB;
place of its registration or registration of an OP: for the largest taxpayers;
place of registration - for individual entrepreneurs;
place of registration as a payer of tax paid under a special regime - for individual entrepreneurs on UTII or PSN.

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.

Current form

Calculation 6-NDFL is filled out in accordance with the Procedure approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/. The same document has an electronic format and a procedure for filling it out.

Let us remind you that changes have been made to the calculation form and the procedure for filling it out (see Order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/). The order is valid from March 26, 2018 and is applied starting from the submission of the calculation for 2021.

Also see “What has changed in 6-NDFL in 2021“.

The main innovations are related to the fact that from 2021 a rule has been introduced: if a legal entity has not submitted 6-personal income tax before the end of the reorganization, the legal successor must do so. When filling out the calculation, it is important for him to take into account the following nuances:
at the top of the title page you need to provide your TIN and KPP;
in the details “at the location (accounting) (code)” you should indicate “215”, for the largest taxpayers - “216”;
in the “tax agent” detail the name of the reorganized entity or its separate division must be indicated;
in the new detail “Form of reorganization (liquidation) (code)” you must indicate one of the values: 1 – transformation, 2 – merger, 3 – division, 5 – accession, 6 – division with simultaneous accession, 0 – liquidation;
added the attribute “TIN/KPP of the reorganized organization”;
You can confirm the accuracy and completeness of the information in the calculation yourself.
There are changes not related to the reorganization:
the largest taxpayers need to provide a checkpoint according to 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 taxpayer. That is, in the 5th and 6th digits of the checkpoint there cannot be “50”;
legal entities that are not major taxpayers must indicate “214” instead of “212” in the details “at the location (accounting) (code)”;
On the title page, in addition to the name, you must also provide the details of the document confirming the authority of the representative.

Requirements for filling out 6-NDFL for 2021

Requirements for drawing up and filling out the 6-NDFL report are given in Order No. ММВ-7-11/ [email protected] :

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

On the title page please include:

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 the annual report, enter code 34. If you are submitting the report during liquidation or reorganization, enter the value “90.” 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 (including at the end of the year), we indicate “2020”.

Submitted to the tax authority.

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

At the location of the account.

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.

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 December. 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.

How to reflect wages paid in December 2020 in 6-NDFL

The December salary paid at the end of December is reflected in 6-NDFL in the following order (clause 2 of Article 223, clauses 4 and 6 of Article 226 of the Tax Code of the Russian Federation, clauses 3.1, 3.3, 4.1, 4.2 of the Procedure for filling out the 6-NDFL calculation, Letter of the Federal Tax Service dated November 1, 2017 No. GD-4-11/ [email protected] ):

In 6-NDFL for 2021, in December of which the salary was paid, the salary amounts and the personal income tax amounts calculated and withheld from this salary are included in the indicators of lines 020, 040, 070 of section 1. This operation is not reflected in section 2.
In 6-NDFL for the 1st quarter of 2021 - in section 1 of the new form (in the previous form it was section 2) the date of income actually received (December 31, 2020), the date of tax withholding and the deadline for transferring the tax (the first working day of January 2021), salary amounts for December and the corresponding amounts of personal income tax withheld.

Personal income tax accrued from the December salary, which was not withheld in December, is not reflected in line 80 of the 6-NDFL calculation (Letters of the Federal Tax Service dated November 29, 2016 No. BS-4-11 / [email protected] , dated May 24, 2016 No. BS-4 -11/9194).

What is the structure of the report?

Form 6-NDFL 2021 includes the following parts:

Title page. On this page there is a line where you need to enter the location code. If the report is filled out for the tax authority at the location of the organization, then code “212” should be indicated. And for companies submitting a report at the place of registration of the organization’s division, it is required to indicate the code “220”;
Section 1, in which it is necessary to indicate general information about this report;
Section 2 contains the dates and amounts of income that were actually received, as well as the amounts of employee income taxes deducted. This section contains lines 100-140. They record the transactions that were carried out by the tax agent for a given reporting period. As for financial transactions carried out in previous periods of the reporting year, they are not indicated in this part of the report.

The report form is filled out with a cumulative total, that is, for 1 quarter, then for six months, 9 months and a year.

Do I need to submit a zero 6-NDFL report in 2021?

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” form.

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.

Submission format 6-NDFL

Until 2021 inclusive, submitting a report on Form 6-NDFL was allowed in two formats:

on paper (if the number of employees does not exceed 25 people);
in electronic form (if the number of employees exceeds 25 people).

Starting from 2021, only organizations and individual entrepreneurs that employ no more than 10 people will be able to submit 6-NDFL on paper. Others need to report on TCS through EDI operators.

According to the explanations of the Federal Tax Service (letter of the Federal Tax Service of Russia dated May 4, 2016 N BS-4-11/7928), if you did not accrue or pay income on which you need to pay tax, you do not need to provide a zero calculation of 6-NDFL. However, it is necessary to explain in writing to the Federal Tax Service the reason for not submitting the report. Otherwise, there is a danger of blocking the current account. The Federal Tax Service cannot refuse to accept a zero report. Therefore, you are left with a choice: send to the INFS a zero form 6-NDFL or a letter explaining the reasons for not submitting the calculation.

Undisciplined members of the business community who submit tax returns late will be subject to fines. If the delay is up to one month, the fine will be 1000 rubles. Plus another 1000 rubles for each subsequent month of delay. There is also a penalty for errors in 6-NDFL; a fine of 500 rubles is imposed for false data.

If the calculation is not submitted within 10 days from the due date, then the tax inspectorate also has the right to block the bank account of the tax agent (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

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:

Type of income	To include or not in 6-NDFL	Rationale	Standard
Cash prize given to an employee as part of a promotion	No	From cash prizes that the organization awarded to an individual as part of an advertising campaign and which amount to 4,000 rubles. per year, no personal income tax required	clause 28 art. 217 of the Tax Code of the Russian Federation, question 1 from Letter of the Federal Tax Service dated July 21, 2017 No. BS-4-11/14329
Monthly allowance for caring for a child up to 1.5 years old, payment for days off for caring for a disabled child	No	These types of benefits are included in the list of income completely exempt from personal income tax.	clause 1, 8 art. 217 of the Tax Code of the Russian Federation, letters of the Federal Tax Service dated December 11, 2018 No. BS-3-11/9358, dated April 11, 2019 No. BS-4-11/6839
Alimony	No	Alimony is not the income of the recipient from which personal income tax is required to be paid.	clause 5 art. 217 Tax Code of the Russian Federation, clause 7 Letter of the Federal Tax Service dated November 1, 2017 No. GD-4-11/22216
Financial assistance for the birth of a child, paid in installments	No	Personal income tax is not calculated on this payment if two conditions are met: the money was given out within the first year after the birth of the child; Maternity assistance is limited to 50,000 rubles.	clause 7 Letters of the Federal Tax Service dated November 1, 2017 No. GD-4-11/22216, letters of the Ministry of Finance dated August 27, 2012 No. 03-04-05/6-1006, dated October 31, 2013 No. 03-04-06/46587, dated August 22 .2013 No. 03-04-06/34374
Maternity benefit	No	The benefit is included in the list of incomes completely exempt from personal income tax.	clause 1 art. 217 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 09.16.2014 No. 03-04-09/46390, paragraph 7 Letter of the Federal Tax Service dated 01.11.2017 No. GD-4-11/22216, question 4 from Letter of the Federal Tax Service dated 01.08.2016 No. BS-4 -11/13984
Over-limit daily allowance	Yes	Excess daily allowance is taxable income. Daily allowances within the norms are not included in 6-NDFL, since they are not subject to personal income tax	subp. 6 clause 1 art. 223, paragraphs 3, 4 and 6 of Art. 226 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated April 11, 2019 No. BS-4-11/6839

Fines for 6-NDFL

For violations committed during the registration and submission of 6-NDFL, fines may follow:

For late submission of the calculation.

The fine will be 1,000 rubles. for each full or partial month from the day established for the submission of the calculation to the day on which it was submitted (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). The employee responsible for submitting 6-NDFL may be fined from 300 to 500 rubles. (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

For late reporting, tax authorities have the right to block the company’s accounts if the payment is not received by the inspectorate within 10 working days after the end of the legally established deadline for submission (clause 6 of article 6.1, clause 3.2 of article 76 of the Tax Code of the Russian Federation).

For inaccurate information and mistakes made.

The fine for such a violation is 500 rubles. (clause 1 of article 126.1 of the Tax Code of the Russian Federation). You can be fined for errors in the taxpayer’s personal data or total indicators (clause 3 of the Federal Tax Service Letter No. GD-4-11/14515 dated 08/09/2016).

If errors or inaccuracies do not lead to a reduction in personal income tax subject to transfer to the budget, or a violation of the rights of citizens, tax authorities can reduce the amount of the fine (clause 1, clause 1, clause 4, article 112 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated 08/09/2016 No. GD -4-11/14515).

For submitting a paper 6-NDFL instead of an electronic one.

If your company is required to submit a calculation in electronic form, but you submitted it to the tax office on paper, the fine will be 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation).

Useful information from ConsultantPlus
See a ready-made solution on how to fill out form 6-NDFL (it's free).

How to submit report form 6-NDFL

At the very least, the completed report must be submitted to the tax office on the last day of the month following a certain reporting period. This procedure for submitting Form 6-NDFL applies to the 1st, 2nd and 3rd quarters.

Things with submitting the annual report are a little different. It must be delivered to the tax authority before April 1 of the next reporting year. In this case, you should pay attention to what day the first day of April falls on. If it is a holiday, then the report must be delivered to the territorial tax authority before April 1.

Submission of 6-NDFL is carried out to the tax authority where the company's records are kept. If the organization has several divisions, then a report in Form 6-NDFL is compiled for each division. This must be done even if all divisions of the company are registered with the same tax office. Each division of the organization is required to fill out a report on Form 6-NDFL independently.

6-NDFL due dates

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.

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Who may need the 6-NDFL form in Excel format

Firms from which a small number of individuals (10 people or less) receive income have the right to report to the tax authorities using a paper report 6-NDFL. This opportunity is provided by clause 2 of Art. 230 Tax Code of the Russian Federation.

In this case, free assistants are Excel spreadsheets, with which you can fill out 6-NDFL.

Form 6-NDFL in Excel is a template that fully complies in volume and content with the requirements of Order No. ММВ-7-11 / [email protected] , in which:

The 1st page is devoted to the title data of the tax agent (his name, TIN, KPP, etc.), distinctive features of the calculation itself (reporting period code, adjustment number, etc.), as well as other indicators of an organizational nature;
The 2nd page includes the main sections of the report (generalized indicators and details of payments and personal income tax by dates and amounts).

You can download form 6-NDFL, valid in 2021 (form in Excel), on our website using the link below:

If you need to submit an updated calculation on the old form, you can use the form that was in force from November 16, 2015 to March 25, 2018.

On what form should I submit 6-personal income tax for the 2nd quarter of 2021?