6-NDFL for the 4th quarter of 2021 - sample filling

What form of calculation of 6-NDFL is used for 2021?

All employers paying benefits to employees are required to calculate, withhold and transfer income tax to the budget. To monitor the timeliness and correctness of calculation, withholding and payment of personal income tax to the treasury, tax officials developed 2 reports: 2-NDFL and 6-NDFL.

6-NDFL is a calculation that allows you to control the timing of withholding and transfer of income tax to the budget by tax agents. The features of this form that distinguish it from the usual 2-NDFL report include:

• frequency of presentation - based on the results of each quarter;
• lack of personification: the report provides information in general for the tax agent and does not contain data for each employee;

All employers who pay income to “physicists” under employment and civil law contracts are recognized as agents:

• organizations;
• individual entrepreneurs;
• private practicing individuals (lawyers, notaries, etc.).

The calculation includes data on accrued income, withheld and transferred personal income tax, as well as on the planned dates for withholding and transferring tax.

Form 6-NDFL was approved by order of the Federal Tax Service dated 10/14/2015 No. ММВ-7-11/ [email protected] The new form 6-NDFL, valid as amended by the order of the Federal Tax Service dated 01/17/2018 No. ММВ-7-11/ [email protected] , will be relevant and for reporting for 2018.

6-NDFL for the reporting campaign for 2021 can be found here.

Basic requirements for filling out form 6-NDFL for 2018

Let's look at the algorithm for filling out a report using a small example.

Example:

The accountant of Satis LLC decided to fill out form 6-NDFL for the first time. First of all, she studied the calculation structure. The form consists of:

• title page;
• section 1, filled in with a cumulative total from the beginning of the year;
• Section 2, which contains information only for the reporting quarter.

Next, the accountant read the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/ [email protected] , which spelled out the calculation algorithm, and found out the basic requirements:

1. All cells displaying details and totals must be filled in. If there is no data, fix the value “0”.
2. Enter all information from left to right, starting with the first sign. In the remaining ones, put a dash through.
3. Continuous numbering starts from the first sheet.
4. When filling out the form by hand, you can use black, blue or purple ink.
5. Double-sided printing and the use of correction products are prohibited.

The accountant then moved on to designing the title page.

Nuances of preparing the 6-NDFL calculation

Let's look at different types of payments.

Salary, benefits and vacation pay

Having studied clause 2 of Art. 223 of the Tax Code of the Russian Federation, the accountant found out that the date of receipt of the salary is the last day of the month for which it was assigned.

It is the last day of the month that should be indicated on page 100, even if it falls on a non-working date. And if the deadline for paying personal income tax falls on a weekend, then it is shifted to the next working day (letter of the Federal Tax Service dated December 13, 2018 No. BS-4-11 / [email protected] ).

In the example conditions, 09/30/2018 is the date of receipt of salary for September (Sunday). Despite this, the accountant will record exactly this number on page 100.

Having studied clause 6 of Art. 226 of the Tax Code of the Russian Federation, an accountant at Satis LLC learned that the deadline for paying personal income tax on wages and other income, with the exception of tax on vacation pay and benefits, falls on the day following the date of tax withholding. And for vacation and sick leave - on the last day of the month.

Thus, the tax withheld on Friday, November 9, 2018, should be transferred to the budget no later than Monday, November 12, 2018, since November 10, 2018 falls on a Saturday. And the deadline for paying personal income tax on sick leave benefits is November 30, 2018.

Awards

There is a nuance regarding the dates of receipt of income in the form of bonuses:

• When paying bonuses for a year, quarter or for a specific event, for example, an accountant’s day, the date of receipt of income is considered the day of payment (letter of the Ministry of Finance dated October 23, 2017 No. 03-04-06/69115).
• For a “monthly” bonus, the date of receipt of income is considered to be the last day of the month for which it was accrued (letter of the Ministry of Finance of Russia dated April 4, 2017 No. 03-04-07/19708).

Thus, the date of receipt of the bonus for November will be considered 11/30/2018, and for the bonus for the 3rd quarter - the payment date will be 11/05/2018.

Next, the accountant grouped all payments into a table:

The accountant transferred all this data to section 2 of the report.

You can fill out form 6-NDFL for 2021 here.

6-NDFL for the 4th quarter: example of filling

The procedure for filling out the year-end report depends on when the December salary will be paid. In connection with the New Year holidays, an enterprise can pay earnings, withhold and pay tax before the end of December, and this is a special case when paying tax before the end of the month is not regarded by tax authorities as an erroneous early payment. Let's consider what situations may arise:

• The employer calculates the December salary on the last working day of December and pays it on the same day. Since the deadline for transferring personal income tax is always one day later than the actual issuance of income, in this case it will fall on the first working day of 2021, i.e. for the next reporting period. In this case, the accruals should be included in section 1, and when filling out section 2, you need to focus on the deadline for paying the tax, it will come in January 2021, which means that you need to enter the breakdown in section 2 for December in the reporting of the next period. The justification for this position is given, for example, in the letter of the Federal Tax Service dated December 15, 2016 No. BS-4-11/ [email protected]
• If the salary is paid on December 28, 2021, the payment deadline is no later than December 29, 2018, therefore, data on payment and tax will be included in both sections 1 and section 2 of the 6-NDFL calculation for 2018. At the same time, the December salary will not be reflected in the calculation for the 1st quarter of 2021.
• Payment of income next year. When filling out 6-NDFL for the 4th quarter of 2021, it is necessary to take into account December accruals that were paid to employees in January of the following year. The salary was accrued on the last day of December, the tax on it was calculated on the same day, and the payment of tax obligations was made in the next reporting period. Consequently, the amount of accrued tax falls into the current report, and the amount of withheld personal income tax at the end of December will not be reflected in line 070 of section 1 and in section 2.

Let's look at an example of how to properly file 6-personal income tax for the 4th quarter of 2021. Initial data:

Option one

The employer paid wages for December on the last working day of the year, i.e. 12/29/2018. In Section 1 it should be shown like this:

• line 020 – the full amount of accruals for 2021 (RUB 11,430,000), since income is actually accrued at the end of each month, December must be included in the final figure;
• line 030 reflects the annual amount of tax deductions applied (RUB 172,800);
• in line 040 you must enter information on the calculated tax liabilities, this figure also includes the December amount of personal income tax, since the tax was calculated on the last day of December;
• line 070 reflects the withheld tax; the December amount will be included here, since personal income tax is considered withheld at the time of payment of income, and this date falls in December of the reporting year.

December is not reflected in Section 2 of the 2021 report. For December, wages to the staff were paid in the month of accrual, but the deadline for personal income tax payment falls on the next working day, that is, 01/09/2019, so the data will be included in the report for the 1st quarter of 2019. It will show the December amounts as follows:

• line 100 will have the value 12/31/2018;
• line 110 will indicate the tax withholding date, which coincides with the payment date - December 29, 2018;
• line 120 shows by what date inclusive the tax must be paid by the tax agent (without reference to the date of actual transfer) - 01/09/2019.

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.

Sample of filling out 6 personal income taxes for the 4th quarter

By filling out all the lines of the title page correctly, you may get a result similar to the example below:

Next, we will consider the general principle of filling out Sections 1 and 2 using a specific example of the same organization. In 2021, 27 employees received income with the following indicators for Section 1 for the reporting period:

1. On line 070 - 1,079,552 rubles. — the amount of personal income tax calculated;
2. For line 030 – 126,000 rubles. — the amount of tax deductions;
3. On line 080 - 116,773 rubles. - the amount of taxes that the tax agent did not withhold;
4. On line 020 - 8,430,250 rubles. - all income that was accrued.

Directly for the 4th quarter, the distribution of personal income tax, deductions and income occurred as follows:

According to this data, Sections 1 and 2 look like this:

In each specific case, filling out the 6-NDFL form will be unique, so there is no universal example for all cases.

Deadline for submitting form 6-NDFL and sanctions for late submission

The 6-NDFL calculation is submitted to the tax authorities based on the results of each quarter no later than the last day of the month following the reporting period. If the deadline falls on a non-working date, it is moved to the next working day. Based on the results of the 4th quarter of 2021, 6-NDFL should be submitted no later than 04/01/2019.

“Forgetful” taxpayers will face sanctions for late submission of calculations in the amount of 1 thousand rubles. for each full and partial month of delay (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). If the delay exceeds 10 working days, the tax authorities have the right to block your bank accounts (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

If you provide false or incomplete information, you will face a fine of 500 rubles. But if you independently identify errors and submit corrections, responsibility is removed.

What is the difficulty of filling out 6-NDFL for the 4th quarter?

The above diagram has exceptions. On a regular basis, they can be observed in the example of 6-personal income tax for the 4th quarter.

The 6-NDFL report for the 4th quarter in most cases shows earnings for December. Since the 30th and 31st of December in many cases fall on weekends, and the beginning of January always happens, Russian employers try to pay employees wages for December before it ends, and on weekdays. It is in the interests of the employer that the employee goes on vacation financially secure.

But in this case, the question arises: should the early December salary be considered wages proper, taking into account the fact that it is issued before the end of the month of its accrual? Accordingly, if the answer is positive, should the December salary be reflected in the 6-personal income tax for the 4th quarter? in general order?

Should I submit a zero form of the 6-NDFL report for 2021?

Some accountants believe that if there were no accruals of income to employees in the 4th quarter of 2021, then it is not necessary to submit a 6-NDFL calculation, because the employer was not a tax agent during this period.

But you need to remember that tax authorities can fine:

1. If accruals were made in any of the previous quarters, and the calculation for the 4th quarter was not presented. In this case, the report must be submitted by filling out only the title page and section 1, since 6-NDFL is filled out on an accrual basis.
2. If they decide that you forgot to report.

If you did not conduct any activity in 2021 and there were no accruals, we recommend that you notify the tax authorities that you will not submit the 6-NDFL calculation by sending them a written message in free form. If you decide to submit a zero calculation, the tax authorities are obliged to accept it (letter of the Federal Tax Service of the Russian Federation dated May 4, 2016 No. BS-4-11 / [email protected] ).

6-NDFL for the whole year

Home / Reporting for employees

Download form 6-NDFL (Excel) (new from April 2018)

filling out 6-NDFL for the entire year 2021

Samples of filling out 6-NDFL: for the 1st quarter of 2018, for 6 months of 2018, for 9 months of 2018

View instructions for filling out the form

Sample of filling out 6-NDFL for 2021

Situation:

Tekhpromservice LLC was registered in 2021. Business activities began in January 2021. The company has 10 people on staff. Monthly deductions for children – 14,000 rubles. Employees eligible for standard deductions do not have income exceeding the established limit for the year. The dates for salary payment are set: 16th (advance payment) and 1st (final payment) of the month.

Salary for the 4th quarter was:

• 250,000 (including personal income tax – 30,680) rub. – for October;
• 225,000 (including personal income tax – 27,430) rub. – for November;
• 225,000 (including personal income tax -27,430) rub. - for December.

Operations in the 4th quarter, except salary:

• As of November 15, 2017, employee Fedorova I.I. resigned, she was entitled to compensation for unused vacation of 20,000 (including personal income tax - 2,600) rubles. and salary - 12,000 rubles. (including personal income tax - 1,560) rubles, which were paid on November 14, 2017.
• 12.2017 employee Minin A.P. received an interest-free loan in the amount of 280,000 rubles. The repayment period is December 3, 2018. The material benefit as of December 31, 2017 will be 1,380.82 (including personal income tax: 1,380.82 * 35% = 483) rubles.

Section 1 for 2021:

• 010 – 13%;
• 020 – 3,025,545 (2,293,545 + 250,000 + 20,000 + 12,000 + 225,000 + 225,000) rub.;
• 030 – 175,000 (133,000 + 14,000 * 3) rub.;
• 040 – 370,571 rub.;
• 010 – 35%;
• 020 – RUB 1,380.82;
• 030 – 0;
• 040 – 483 rub.;
• 060 – 11 people;
• 070 – 343,141 rub.

Note: since the calculation is filled in with a cumulative total, line 060 displays the number of people who received income during 2021. Thus, the citizen who performed the work under the GPC agreement and the employee who quit in November but received income from January to November 2017 are taken into account (the number of people indicated in the calculation must correspond to the number of 2-NDFL certificates submitted per year).

Section 2 for 2021:

Notes:

• since 10/01/2017 is the day of salary payment for September, which falls on a day off, the final payment was made on 09/29/2017 (before the end of the billing month). Thus, tax is subject to withholding from the next payment - advance payment for October, the date of receipt of which is 10/16/2017;
• compensation for unused vacation was paid to the employee on November 14, 2017, along with the wages due, but the salary accrual date is considered to be the last working day (November 15, 2017), so the income received is reflected in different blocks.

Title page

You can generate 6-NDFL without errors and send it to the tax office online through this service, which has a free trial period.

Section 1 and Section 2

Once again Section 1 and Section 2, but at a rate of 35%

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Discussion: 2 comments

1. Tatiana:
   01/29/2018 at 09:09

   If the employee’s tax deduction exceeds the accrual in the month of vacation, actions when filling out 6 personal income taxes (was on vacation and worked 1 day)

   Answer

   Alexei:

   02/01/2018 at 20:40

   Hello. Based on the clarifications of the Federal Tax Service from the letter dated 08/05/2016 No. BS-4-11/14373, in this case, 6-NDFL is filled out as follows:

   line 020 – accrued income (for 1 working day);

   line 030 – deduction amount equal to the amount of income (despite the fact that the deduction amount exceeds the accrual amount, you do not have the right to indicate a larger amount);

   page 100 – date of receipt of income;

   page 110 – 00.00.0000;

   page 120 – 00.00.0000;

   p. 130 – amount of income;

   page 140 – 0.00.

   Answer

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