6-NDFL for 9 months of 2021: sample filling

Where to submit: nuances

Typically, the calculation is submitted by tax agents to “their” Federal Tax Service, that is, at the place of registration of the company or at the place of registration of the individual entrepreneur. But for certain cases, separate rules are established.

Separate units

A legal entity that has separate divisions submits a calculation at the place of registration of each of them. The form includes the income and personal income tax of employees of this division.

If two separate divisions are registered with the same Federal Tax Service, but they have different OKTMO codes (belong to different municipalities), then 6-NDFL is submitted separately for each of them. If the situation is the opposite, that is, two separate divisions with one OKTMO are registered with different Federal Tax Service Inspectors, then a legal entity can register with one of the inspectorates and report to it under 6-NDFL for both divisions.

It happens that an employee managed to work in different branches during one tax period. If they have different OKTMOs, then you will have to submit several forms.

On the title page of 6-NDFL, if there are divisions, you must indicate:

• TIN of the parent organization;
• Checkpoint of a separate unit;
• OKTMO of the municipality in whose territory the employees’ place of work is located (indicate it in the payment order).

Change of address

If during the tax period to another Federal Tax Service, then at the new place of registration it is necessary to submit two forms 6-NDFL :

• the first - for the period of stay at the previous address, indicating the old OKTMO;
• the second - for the period of stay at the new address, indicating the new OKTMO.

The checkpoint in both forms indicates the one assigned to the new Federal Tax Service.

Filling out the Title Page

The title page of the form displays complete information about the taxpayer acting as an employer of labor. This:

1. Abbreviated name of a legal entity or individual entrepreneur. If abbreviations are not provided, the full name of the taxpayer is indicated.
2. Codes are indicated: INN, checkpoint.
3. Correction number. If the taxpayer forms the first example of filling out 6 personal income tax, he must indicate “000”, but if an updated version of the document is sent, then “001”, “002”, etc. are indicated in this cell, taking into account the time the updated form is submitted .
4. Presentation period. The code is written taking into account the frequency of document submission. To know how to correctly fill out 6 personal income taxes in the “period” cell, you need to familiarize yourself with the codes: 1st quarter – 21, half year – 31, 9 months – 33, year – 34.
5. Taxable period. It is necessary to reflect the year for which the calculations are made, for example, 2021.
6. Code at the place of registration. In this cell you should enter the code of the Federal Tax Service branch where the document will be sent. Each code allows tax authorities to determine why Form 6 of personal income tax for 2021 was submitted to this particular division of the fiscal service, a sample of which is presented to the attention of our readers.

New form 6-NDFL

On January 18, 2021, the Federal Tax Service, by its order No. ММВ-7-11/ [email protected], approved a new form 6-NDFL, but it will come into force only on March 26, 2018 . For now, you need to report using the old form, approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/ [email protected]

However, for the next quarter, in any case, you will have to submit a new form, so let’s look at what has changed in it.

Innovations mainly concern reorganized legal entities . From January 1 of the current year, if the company fails to file 6-NDFL before the reorganization, its legal successor must do so. In this regard, changes to the form and the procedure for filling it out are as follows:

1. Appeared fields for the legal successor's details on the title page:
   field for indicating the form of reorganization, in which you need to put the appropriate code: 1 - transformation,
2. 2 - merger,
3. 3 - separation,
4. 5 - connection,
5. 6 - separation with simultaneous joining,
6. 0—liquidation;
7. field for indicating the TIN/KPP of the reorganized company (the rest are filled with a dash).
8. Introduced codes for assignees, which must be indicated in the field “at location (accounting)”:
   216 - for successors who are the largest taxpayers;
9. 215 - for everyone else.
10. In the field to confirm the accuracy and completeness of the information, an indication of the legal successor of the tax agent has appeared (code “1”).
11. When submitting the form by the legal successor, in the “tax agent” field you must indicate the name of the reorganized organization or its separate division.

In addition, minor changes will affect all tax agents , namely:

• in the field “at location (accounting)”, taxpayers who are not large ones must indicate code “214” instead of code “212” ;
• To confirm the authority of the authorized person, you will need to indicate the details of the document , not just its name.

Composition of the report

The document form has a single form, which is approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/450. The form is used when preparing documentation for each quarter, including filling out 6 personal income taxes for the 3rd quarter of 2021, which is also done using this sample.

In 2021, changes are expected to be made to the fiscal report form; information about future changes can be found on the official website of the tax service in the regulations section. But, until the changes have gained legal force, taxpayers are required to fill out 6 personal income taxes for 9 months of 2021, as well as according to annual results in the form approved by Order No. ММВ-7-11/450 of the Federal Tax Service of the Russian Federation.

The tax report includes the following sections:

1. Title page. The main page of the form reflects all information about the taxpayer acting as an employer of labor.
2. Section 1. In this section, the rules for filling out 6 personal income taxes require displaying the summary amounts of accrued revenues, tax deductions, calculated, deducted or unwithheld tax liability.
3. Section 2. The section indicates the amount of amounts and specific numbers for the payment of income to workers, as well as the total indicators and numbers of deductions and transfers to the Personal Income Tax Treasury.

As the procedure for filling out Section 6 of the personal income tax establishes, the second section contains information only for the reporting period, despite the fact that all other information written in Section 1 has an accrual result from the beginning of the year.

Sanctions for violations

For violations of the deadline and form for filing 6-NDFL, tax and administrative liability is provided. All sanctions are collected in the following table.

Table 1. Possible sanctions for violating the procedure and deadline for filing 6-NDFL

* Note. Tax agents submitting calculations in respect of 25 or more insured persons must submit it electronically using the TKS. Everyone else can choose the form at their discretion.

Company officials are held administratively liable. For example, a fine for late filing of 6-NDFL will be imposed on the chief accountant if his job description states that he is responsible for the timely filing of reports.

Reflecting vacation pay

The accrual for the days when workers are on vacation, as well as the calculation of wages, is included in the calculation of the personal income tax tax base; accordingly, the amounts received for the days of vacation should be reflected in the calculations of the document. In Section 1, these cash payments are recorded in cell 020, and this includes all accruals that have occurred since January. And in Section 2, only those total indicators and the numbers of their receipt are recorded that have passed in the last three months. That is, 6 personal income taxes for the 3rd quarter of 2021, the form in Section 2 reflects only the months of July, August and September.

How to fill out 6-NDFL

The form consists of a title page and two sections. The title indicates the name of the tax agent, his basic details, as well as information about the tax authority. Sections 1 and 2 indicate information about all income of individuals from whom personal income tax is calculated. This includes not only employees, but also persons with whom civil contracts were concluded, if personal income tax is charged on payments thereunder. But income that is not taxed (for example, child benefits) is not reflected in the form.

Title page

The following image shows an example of filling out the informative part of the title page of form 6-NDFL (old form for the 2021 report).

Example of filling out 6-NDFL

If the calculation will be submitted after March 26, 2021 and the new form , you should take into account the features that we described at the beginning of the article. This is what the top of the title page looks like in the updated 6-NDFL:

Fragment of the title page of the new form 6-NDFL

Filling out the 6-NDFL cover page usually does not raise any questions. We described above how to fill out the TIN, KPP and OKTMO in the presence of separate divisions. Accordingly, in the absence of branches, their own codes are prescribed. The remaining fields are filled in like this:

1. “ Adjustment number ” - upon initial submission, “000” is indicated, otherwise the serial number of the declaration is indicated “001”, “002” and so on.
2. “ Submission period ” - for a yearly form this is code “34”.
3. «Taxable period» — 2021.
4. «Tax authority code" consists of two values:
   the first two digits are the region code;
5. the last two digits are the tax office number.
6. The code “ at location (registration) ” is taken from the appendix to the Order that approved the form. Organizations registered at the place of registration put “212” in the old form, and “214” in the new one.

Section 1

In this section, information is indicated on an accrual basis for the entire reporting period. It is filled out in the same way both in the new and in the old form - this section was not changed. Line by line completion of section 1 of form 6-NDFL is presented in the following table.

Table 2. Filling out the lines of section 1 of form 6-NDFL

Attention! If income was taxed with personal income tax at different rates , you need to fill out several blocks of lines 010-050 and indicate in each of them information at one rate. In this case, in lines 060-090 the indicators are reflected in the total amount.

Section 2

Section 2 contains information only for the last 3 months of the reporting period. That is, in section 2 of form 6-NDFL for 2021, you need to indicate data for the last quarter of this year.

There are 5 fields in this section that reflect the following information:

• on line 100 - date of receipt of income;
• on line 110 - the date of personal income tax withholding from this income;
• on line 120 - the date of transfer of the tax to the budget.
• on line 130 - the amount of income received;
• on line 140 - the amount of personal income tax withheld.

The main difficulties when filling out section 2 are determined by the dates of receipt of income and transfer of personal income tax . They differ for different types of income. To avoid confusion, we recommend checking the following table.

The table does not contain a column with the date of tax withholding, since most often it coincides with the date of receipt of income. Exceptions to this rule are below the table.

Table 3. Determination of dates for 6-NDFL

* Explanation . Personal income tax is not deducted from the advance payment - it will be deducted from the salary for the second part of the month. However, it happens that the advance is paid on the last day of the month. In this case, it is recognized as wages for the month, and personal income tax is withheld as from wages.

The date of receipt of income and personal income tax withholding do not coincide in the following cases:

1. When paying daily allowances in excess of established standards. The tax withholding day is considered to be the nearest day of payment of wages in the month in which the advance report is approved.
2. When receiving material benefits - expensive gifts, other income. The tax withholding day is considered to be the nearest salary payment day.

When filling out lines 100-120, all incomes for which all 3 dates coincide respectively are summed up. That is, you can sum up your salary and monthly bonuses. But quarterly bonuses, vacation pay, sick leave will be shown separately. The form will contain the required number of blocks of lines 100-140.

Important! When filling out line 130, income is indicated in full. That is, there is no need to reduce it by the amount of personal income tax and deductions.

So, when filling out 6-NDFL for 2021, we have the following:

1. Section 1 will reflect income actually received in 2021 .
2. Section 2 will include income for which personal income tax payment expires in the last quarter of 2021 .

Read about the nuances of reflecting wages for December in a separate article. If it is paid in January, it will not be reflected on the annual form.

Purpose of the 6-NDFL report and rules for submitting it for the year

Report 6-NDFL is a summary report on income tax, which the tax agent withholds from income paid to individuals.
It contains data that allows one to judge the volume of tax accruals payable for the reporting period and the time frame for this tax to be paid to the budget. The report is generated quarterly, but the data in it is divided into two groups reflecting the information:

• on a cumulative basis for the quarters that have passed since the beginning of the year - in relation to the calculation of the total amount of tax subject to withholding from the income accrued for the period, taking into account its reduction by possible deductions;
• only for the last quarter of the reporting period - in relation to those tax amounts whose payment deadlines (determined in accordance with the law) fall precisely in this quarter.

Reports created based on the results of periods that sequentially include each of the first three quarters of the year are submitted no later than the last date of the months occurring after the end of each quarter. There is a special deadline for the annual report. From 2020, this is March 1 of the year following the reporting year (previously it was April 1) (Clause 2 of Article 230 of the Tax Code of the Russian Federation).

The dates of all the above deadlines that fall on public holidays lead to the transfer of the final day of the deadline to a later date corresponding to the closest weekday to such a weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). In 2021, March 1 is a working day. Therefore, the calculation for 2021 must be submitted by 03/01/2021 inclusive.

Read more about the deadlines for submitting 6-NDFL for 2021 here.

And one more rule. A tax agent can submit 6-NDFL for 2021 on paper if the number of individuals who received income from him is “up to 10 people.” This is exactly what is said in paragraph 2 of Art. 230 Tax Code of the Russian Federation.

Here the question arises: does the wording “up to 10 people” mean “10 inclusive” or “less than 10” (that is, 9)? You will find the answer to this in ConsultantPlus. You can get trial access to the system for free.

How should you fill out 6-NDFL for the year so that the submitted reports do not raise unnecessary questions regarding its preparation? This will be facilitated by:

• selecting the current form;
• correct entry of data into it.

Important! Recommendation from ConsultantPlus Before submitting the 6-NDFL calculation to the tax authority, we recommend checking it. This can be done using control ratios, just like the tax office... See the full verification algorithm in K+, having received a free trial access.

Filling example

Let's look at the procedure for filling out form 6-NDFL using the example of Romashka LLC. The organization was created at the beginning of 2021, the number of employees is 6. The data for the year is as follows:

• the total income of employees amounted to 5,100,000 rubles ;
• they were provided with standard deductions in the amount of 14,000 rubles ;
• the amount of personal income tax on income for the year is 661,180 rubles ;
• the amount of personal income tax withheld for the year was 610,480 rubles (tax on December salary in the amount of 50,700 rubles was withheld in January 2018).

This is what Section 1 of Form 6-NDFL of Romashka LLC will look like for 2017:

Section 1 of form 6-NDFL LLC Romashka

The following table lists the transactions for the fourth quarter that will be needed to be reflected in section 2 of form 6-NDFL.

Table 4. Operations of Romashka LLC in the fourth quarter of 2021 for payment of income and withholding personal income tax

* Note . Wages for December, paid in January, will not appear in the calculation for 2021, since the deadline for paying personal income tax on it expires in January.

And here’s what Section 2 of the 6-NDFL calculation, completed using these data, will look like:

Section 2 of calculating 6-personal income tax for the company from the example

Now let's move on to filling out section No. 2

On March 31, wages for March were paid in the amount of 250,000. And on April 7, tax was paid, also for March.

Accordingly, 30.04. wages were accrued for April, also in the amount of 250,000. This means that the amount of tax withheld will also be equal to 32,318 rubles.

May wages and tax deductions will be consistent with previous ones. But the accruals for July will go into the next reporting period, for 9 months.

That's it, now we put the date and signature.

How to show awards

Now let’s consider questions about the reflection of bonuses in 6-NDFL for 9 months of 2021. So, in particular, in this article we will look at the features of fixing monthly and quarterly bonuses.

Monthly bonus

Reflect the monthly bonus in 6-NDFL for 9 months in the same way as salary (Letters of the Ministry of Finance dated 04/04/2017 No. 03-04-07/19708, Federal Tax Service dated 04/19/2017 No. BS-4-11/7510).

In section 1 please indicate:

• in lines 020 and 040 - bonuses accrued for all months of the reporting period (from January to September), and personal income tax calculated from them;
• in line 070 - personal income tax on premiums withheld until the end of the reporting period (that is, the end of September). Note that this amount is usually less than the personal income tax from line 040. After all, the personal income tax from the premium for the last month is withheld in the next quarter.

In Section 2, record all bonuses paid in the last quarter (July, August and September). An exception is bonuses paid on the last working day of the quarter (September 29). Include them in section 2 of 6-NDFL for 2021.

Enter the bonus paid along with the salary for the same month together with the salary in one block of lines 100 – 140. If the bonus was paid separately, fill out a separate block indicating:

• in line 100 – the last day of the month for which the bonus was accrued;
• in line 110 – the day of payment of the bonus;
• in line 120 – the next business day after the bonus is paid.

Let's give an example of paying a monthly bonus.

09/08/2017 the bonus for August 2021 was paid - 500,000 rubles. and transferred to the personal income tax budget - 65,000 rubles. (RUB 500,000 x 13%). In 6-NDFL for 9 months of 2021, these amounts are reflected as follows.

Quarterly bonuses

Show the bonus for a period of more than a month (for example, a quarter or a year) in 6-NDFL for the period when the order for its payment was issued (Letter of the Federal Tax Service dated January 24, 2017 No. BS-4-11/1139). In Sect. 1 specify:

• in lines 020 and 040 – bonuses accrued in the reporting period (from January to September) and personal income tax calculated from them;
• in line 070 - personal income tax on premiums withheld until the end of the reporting period (that is, until the end of September). This amount may be less than the personal income tax from line 040 if the premium is paid after the reporting period (that is, after the third quarter).

In Section 2, show the bonuses paid in the last quarter (third quarter). An exception is bonuses paid on the last working day of the quarter (September 29). Include them in section. 2 6-NDFL for 2017.

For quarterly bonuses, fill out a separate block of lines 100 – 140, where you indicate:

• in line 100 - the last day of the month in which the order was issued;
• in line 110 – the day of payment of the bonus;
• in line 120 – the next business day after the bonus is paid.

Show bonuses that were paid at different times or under orders issued in different months in separate blocks.

Let's give an example of paying a quarterly bonus. On October 25, 2017, an order was issued to pay the bonus for the third quarter of 2021 - RUB 1,500,000. On November 3, 2017, the bonus was paid and transferred to the personal income tax budget - 195,000 rubles. (RUB 1,500,000 x 13%). As you can see, the bonus was accrued in the third quarter, and the order for its payment was issued already in the fourth quarter. Therefore, the quarterly bonus will need to be shown in 6-NDFL for 2021. It should not appear in any way in the nine-month calculation. Also see “How to show bonuses in 6-NDFL”. https://buhguru.com/ndfl/6-ndfl/vyplata-premii-v-raschete-6ndfl.html

Who must report for 9 months

First, let us remind you of who should take care of the issue of submitting the calculation in form 6-NDFL for 9 months of 2021.

Tax agents

All tax agents for income tax are required to submit to the Federal Tax Service the calculation in form 6-NDFL for 9 months of 2017 (clause 2 of Article 230 of the Tax Code of the Russian Federation). Let us recall that tax agents for personal income tax are, as a rule, employers (firms and individual entrepreneurs) paying income under employment contracts. Tax agents also include customers - organizations and individual entrepreneurs who pay income to performers on the basis of civil contracts (for example, a contract or the provision of services).

If there were no payments from January to September

If during the period from January 1 to September 30, 2021, an organization or individual entrepreneur did not accrue or pay any income to individuals, did not withhold or transfer personal income tax to the budget, then there is no need to submit a 6-personal income tax calculation for 9 months of 2021. This is explained by the fact that in such a situation, an organization or individual entrepreneur is not considered a tax agent. However, we note that an organization (or entrepreneur) has the right to submit a zero calculation to the Federal Tax Service. See “Zero 6-NDFL: do you need to submit it and why?”

If there were no actual payments in the first half of 2021 in favor of individuals, but the accountant calculates salaries, then 6-NDFL must be submitted. After all, personal income tax must be calculated from recognized income even if it has not yet been paid (clause 3 of Article 226 of the Tax Code of the Russian Federation). In such a situation, in 6-NDFL you will need to show the income accrued from January to September and the personal income tax that was not withheld. This situation may be faced, for example, by companies that, during a financial crisis, are unable to pay wages, but continue to pay them.

If there were one-time payments from January to September

It is possible that income was accrued and paid only once in the first half of the year (for example, May 2021). Is it then necessary to submit 6-NDFL in 9 months? Yes, in this case, 6-NDFL calculations must be submitted not only for the 1st quarter, but also for six months, nine months and for the entire 2021. After all, the 6-NDFD calculation is filled in with a cumulative total. If the payment to an individual was a one-time payment, then it will appear in the report throughout the year.

Sample of filling out 6-NDFL for 9 months

Below we give an example of filling out the 6-NDFL calculation for 9 months. Here are the example conditions. The organization has 12 employees. For January - September 2021, salaries, bonuses, vacation pay and sick leave benefits were accrued in the total amount of 3,584,692.69 rubles, deductions were provided - 43,200 rubles. Personal income tax on all payments – 460,394 rubles. All personal income tax was withheld and paid to the budget, except for personal income tax on salaries for September - 50,726 rubles.

In January, personal income tax was withheld in the amount of RUB 50,076. from salary for December 390,000 rubles, deduction – 4,800 rubles. In just 9 months, personal income tax was withheld - 459,744 rubles. (460,394 rubles – 50,726 rubles + 50,076 rubles).

Paid in the 3rd quarter:

• salary for the second half of June 295,000 rubles. - 5'th of July. Personal income tax was withheld from it from the entire salary for June - 69,914 rubles. (entire salary for June - 545,000 rubles), deduction - 7,200 rubles;
• salary for July 530,000 rubles. – July 20 and August 4, personal income tax from it – 67,964 rubles, deduction – 7,200 rubles;
• bonus for the 2nd quarter RUB 258,000. - August 4, personal income tax from it - 33,540 rubles. The award order was issued on July 7;
• sick leave benefit 5,891.54 rubles. - August 23, personal income tax from him - 766 rubles. Sick leave was issued from August 14 to August 20;
• vacation pay RUB 33,927.71 - August 25, personal income tax from them - 4,411 rubles. Leave was granted from August 29 to September 25;
• salary for August 530,000 rubles. – August 21 and September 5, personal income tax from it – 67,964 rubles, deduction – 7,200 rubles;
• advance payment for September 250,000 rubles. – September 20.

The bonus for the 2nd quarter and the salary for July are included in one block of lines 100 - 140, because they have the same all three dates in lines 100 – 120. Their total amount is 788,000 rubles, the tax withheld from it is 101,504 rubles. Here's what an example of filling out a calculation for the 3rd quarter of 2021 would look like:

You can also see an example of filling out 6-NDFL in Excel format.

The Federal Tax Service uses control ratios (CR) for automated verification of the calculation of 6-NDFL (clause 2.4 of the Letter of the Federal Tax Service dated July 16, 2013 No. AS-4-2/12705). With their help, an organization can independently check the correctness of filling out 6-NDFL before submitting it to the Federal Tax Service. You can use these ratios to check, in particular, the calculation of 6-personal income tax for 9 months.