New calculation of 6‑NDFL for tax agents: we understand the features of filling out and submitting to the inspectorate

What is 6-NDFL?

Any organization employs workers and pays them wages as income, i.e. it is a tax agent. The benefit received is subject to personal income tax (NDFL). Let's figure out why the 6-NDFL declaration is needed?

This is a mandatory report for the entire organization or individual entrepreneur, where you can see the total taxable income and their transfers.

That is, controllers verify the correctness of the calculation and the timeliness of the taxpayer’s transfer in order to identify errors or an unscrupulous taxpayer.

The calculation is submitted to the district inspectorate and filled in with a cumulative total from the beginning of the reporting year.

The report is provided:

• electronic;
• on magnetic media;
• or via TCS (telecommunication channels).

At enterprises that employ less than 25 people, it is allowed to submit reports in paper form.

Data coding in 6-NDFL

Most often you encounter information coding when filling out tax reports.

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All encoded information in the 6-NDFL report is located on the first sheet in compressed form (data converted into numbers). Coded indicators include:

• TIN - a combination of numbers contains information about the tax agent (which Federal Tax Service Inspectorate is attached to, legal address, etc.);
• KPP is a nine-digit code that encrypts information about the tax office where the company is registered and the basis for tax registration;
• KPR - code of the period for submitting the calculation;
• KNO is a four-digit tax authority code: the first two digits mean the code of the region of the Russian Federation in accordance with the Constitution, the next two mean attachment to a specific Federal Tax Service Inspectorate (interregional, interdistrict, etc.);
• KMN - Federal Tax Service code at the location of the tax agent;
• other codes (OKTMO, form presentation method code).

The contents of the report regarding the reflection of the amount of income paid to individuals, personal income tax, dates and deadlines are displayed in the report without coding. Amount indicators are written in rubles, calendar information in the form HH.MM.YYYY.

Using Form 6-NDFL coding has the following advantages:

1. The information is provided in a unified format, which makes it easier to process using computer programs.
2. The number of form sheets is reduced - encrypted information takes up less space.

General requirements for filling out 6-NDFL

The requirements for filling out the form “Calculation of personal income tax amounts calculated and withheld by a tax agent” are described by Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/ [email protected] .

The declaration is filled out for a quarter, half a year, 9 months, a year on a cumulative basis.

Correctly filling out 6-NDFL includes mandatory requirements:

• filling fields in the direction from left to right from the edge;
• if the filling contains an empty value, “0” is placed on the left, the remaining cells are crossed out (if filled in manually);
• print the declaration on only one side of the sheet;
• filled in with a black, blue, purple pen, but not a colored one;
• Do not staple.

We will look at how to correctly fill out Section 1 and Section 2 below.

How to fill out 6-NDFL correctly: instructions for filling out

The procedure for filling out 6-NDFL in 2021 is described in the Federal Tax Service order template; in 2021, a new form was developed with some changes: new columns were added to the title page:

• code of the form of reorganization (liquidation) of the company;
• INN/KPP of this enterprise.

Reorganization codes:

The barcode on the second sheet changed to “15202024”.

There are more codes for the place of payment:

Filling out a declaration for the year assumes that all indicators in section 1 (income, deductions, accrued and withheld tax) are reflected in total for the entire year, the number is shown as the average.

There is a procedure for filling out 6-NDFL for a separate division. The calculation is filled out separately for each OP, since they have different OKTMO codes, for employees and persons working under contracts. If the OP has moved to another area, then two declarations are submitted, according to the old OKTMO code and according to the new location.

If you have difficulty filling out Form 6-NDFL online, you can use the tips on our website, and also download the current form.

calculation of 6-NDFL

Filling out the title page

The title page reflects general information about the organization; filling it out is not difficult.

For “isolation”, he sets up a checkpoint for the region of registration; an individual entrepreneur does not put up a checkpoint.

The correction number is 000 if the calculation is primary, 001, 002 is the correction number.

We list the codes used in the declaration.

Provision code:

• 21 - quarter;
• 31 - half a year;
• 33 - 9 months;
• 34 - year;
• 51 - 1st quarter during reorganization (liquidation) of the organization;
• 52 - half a year during reorganization (liquidation) of the organization;
• 53 - 9 months in case of reorganization (liquidation) of the organization;
• 90 is the year during the reorganization (liquidation) of the organization.

Tax authority code - the four-digit code of your tax office.

Location code:

• by place of residence of the individual entrepreneur - 120;
• according to the lawyer’s place of residence - 125;
• according to the notary’s place of residence - 126;
• at the place of registration of the organization - 212;
• at the place of registration of a large organization - 213;
• at the place of registration of a separate enterprise - 220;
• at the place of activity of the individual entrepreneur - 320;
• at the location of the OP of a foreign organization - 335.

Next, the signature of the responsible person is affixed. If the payment is submitted through a representative, then the details of the power of attorney are indicated. Filling out the 6-NDFL title page is indicated below.

Filling out section 1 in form 6-NDFL

Completing section 1 is not difficult, but questions may arise.

If the tax rates are different (wages, dividends, etc.), then for each of them lines 010-050 are filled out separately. As a result, the total result is shown in lines 060-090.

Filling by lines:

• line 010 - tax rate;
• line 020 - amount of accrued income.

The order of filling out line 020 . This line shows the entire income of employees on an accrual basis from the beginning of the reporting year;

• line 025 - dividends are reflected again;
• line 030 - the amount of deductions for the year, as a rule, these are deductions for children;
• line 040 - accrued tax, without kopecks;
• line 045 - tax on dividends separately;
• line 050 - advance payment, if paid;
• line 060 - number of employees who received income;
• line 070 - tax withheld (except for the last month of the reporting period, since it was withheld in the next quarter);
• line 080 - tax that the agent could not withhold (line 080 is filled in for the tax that could not be withheld from income in kind or material benefit. That is, income in cash was not paid and income tax is not immediately withheld);
• line 090 - tax returned to an individual, over-withheld.

Example of filling out section 1 (sample of filling out 6-NDFL):

How to correctly fill out section 2 in 6-NDFL

The procedure for filling out section 2 requires attention and accuracy. Section 2 is a table of charges and transfers. Let's take one block, lines 100-140, fill in the corresponding lines like this:

• line 100 - date of receipt of income (for salaries on the 30th, 31st of the month), but if the quarter, for example, begins in April, then the date will be March 31st;
• line 110 - date of tax withholding;
• line 120 - deadline for transferring tax to the budget, but no later than the 15th day of the next month (for salaries);
• line 130 - the amount of income received by employees;
• line 140 is the amount of tax withheld in accordance with line 110, but the tax office requires that the transferred amount of tax be reflected.

Filling out vacation pay in 6-NDFL is quite simple:

Date of receipt of vacation pay - the date of payment to the employee. Reflection of vacation in 6-NDFL. Vacation pay is accrued and paid 3 days before the vacation, even if it begins in the next calendar month.

In Section 2, the tax withholding date is equal to the payment date. Transfer - on the last day of the payment month. In section 1 - this is income, lines 040, 070.

Reflection of material assistance . Assistance that is not subject to income tax is not shown in the calculation. Financial assistance upon retirement, for disabled people more than 4 thousand rubles per year, at the birth of a child no more than 50 thousand rubles, is shown in the declaration as employee income with income tax withheld.

If checkmate assistance is partially taxed, then in section 1 on line 020 its full amount is indicated, and on line 030 the non-taxable part is indicated.

Coding data in the 6-NDFL report

We list the codes used in the declaration.

Provision code:

• 21 - quarter;
• 31 - half a year;
• 33 - 9 months;
• 34 - year;
• 51 - 1st quarter during reorganization (liquidation) of the organization;
• 52 - half a year during reorganization (liquidation) of the organization;
• 53 - 9 months in case of reorganization (liquidation) of the organization;
• 90 is the year during the reorganization (liquidation) of the organization.

Tax authority code - the four-digit code of your tax office.

Location code:

• by place of residence of the individual entrepreneur - 120;
• according to the lawyer’s place of residence - 125;
• according to the notary’s place of residence - 126;
• at the place of registration of the organization - 212;
• at the place of registration of a large organization - 213;
• at the place of registration of a separate enterprise - 220;
• at the place of activity of the individual entrepreneur - 320;
• at the location of the OP of a foreign organization - 335.

How to fill out 6-NDFL with different rates?

Personal income tax may have different rates. Lines 010 to 050 are filled in separate blocks for each bet. That is, three bets - three sheets.

Ultimately, the “Total for all bets” column is filled in, where the amounts for all blocks are added up.

If one person received income at different rates, then in line 060 we put 1. The second section does not need to be divided into blocks.

Code at the location of registration in 6-NDFL: what values ​​are there

The total number of codes used to indicate the place where the calculation is submitted is currently 11. A number of them have nothing to do with companies.
These are codes for individual entrepreneurs, heads of peasant farms, lawyers and notaries (codes 120 and 320, 124, 125 and 126, respectively). As a general rule, starting with reporting for 2021, organizations put code 214 on the title plate of 6-NDFL. It means “At the location of a Russian organization that is not the largest taxpayer.” If , a special code is entered - 213 “At the place of registration as the largest taxpayer.”

Previously, there was no division into the largest and the ordinary. There was one code - 212 “At the place of registration of the Russian organization.” But by order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/ [email protected] changes were made to the Procedure and, in particular, to Appendix No. 2 to the Procedure. Instead of 8 codes, there are 11. So now, we repeat, code 212 does not exist in relation to form 6-NDFL. The main code for companies is 214.

We presented the remaining values ​​- for fairly specific situations - in a separate table. The first two of them were added by the above order; they did not exist previously.

Table 1. Main company codes by location of registration for 6-NDFL in 2021

Table 2. Codes by location of registration for 6-NDFL for special situations in 2021

Examples of filling out 6-NDFL

In 2021, a new form 6-NDFL is used. The new form is available in various online services, as well as on our website using the link below. A sample of filling out 6-NDFL is given below, without considering different cases.

6-NDFL

Completing section 2 has many nuances, which are presented in the table:

If the tax payment deadline falls on a weekend, we move it to a working day.

It happens that during the reporting period:

• there was no labor or financial activity;
• Only the director is listed in the organization, without payroll;
• the activity was terminated before the reporting period or has not yet begun.

If zero reporting is not submitted, then an explanatory note is sent to the tax office.

Sample explanatory note to 6-NDFL:

Payments in the next reporting period

The payment of income, which is issued in the next reporting period, has its own characteristics.

For our example, in section 1, accruals are shown increasing along lines 020, 040, but the accrued tax will not be included in line 070, but it does not need to be shown in line 080 either.

Example:

Wages accrued for January, February, March 2021 - 30 thousand * 3 = 90 thousand rubles.

Wages accrued for April, May, June 2021 - 30 thousand * 3 = 90 thousand rubles.

Wages for March were paid in April.

Personal income tax on advance payment when paid on the last day of the month

In general, income tax is not deducted from the advance payment. If the advance is calculated and paid on the last day of the month, it turns out that this is the day of actual and real receipt of income.

In section 2, the advance is shown separately from wages. The deadline for tax payment is the next business day.

Example:

On February 28, the director of the enterprise was paid an advance in the amount of 30 thousand rubles. from wages. Full payment, without advance, was made on March 14 - 40 thousand rubles.

Salary and compensation for leave upon dismissal

If an employee resigns, then this day includes both payments. The date of receipt of income and tax calculation are the same. Tax transfer no later than the next day.

Example:

Mechanic Stukalyuk V.M. resigns on May 18, 2021. All amounts due to him: wages and compensation must be paid to him on the day of dismissal.

For example: salary is 30 thousand rubles, compensation is 15,500 rubles.

The day of actual receipt of income is the day of payment. Tax payment is due the next business day.

Recalculation of vacation pay after payment of the annual bonus

Due to recalculation, the amount of accrued income may change down or up. When recalculating vacation pay after the annual bonus, the additional payment is income. The date of receipt of income and calculation of tax is one day. The tax must be transferred no later than the next business day. If more income tax has been accrued, the excess must be reflected in section 1 on line 090.

Example:

The company's accountant was accrued vacation pay on February 20, 2021 in the amount of 50 thousand rubles. Income tax charged - 6,500 rubles. On March 15, the annual bonus was paid, which is included in the calculation for vacation pay, 20 thousand rubles, income was 2600 rubles. In total, you should pay an additional 2600 rubles.

Zero salary payments

Zero salary payments - in calculation 2 line 110, 120, 140 we put “0”. The indicators will appear in the month when the payment occurs.

Example:

Foreman of Sickle and Hammer LLC Generalov I.N. salaries were accrued for January, February, March at 40 thousand rubles. Total - 120 thousand rubles.

But the salary was not paid. We fill out only section 1. Section 2 can be left blank.

Early payment of wages

The day of income received is considered the last day of the month. Personal income tax is transferred to the budget for the next month, as from an advance payment.

Example:

A watchman at Soyuz LLC writes a statement asking for his wages to be paid ahead of schedule, May 23, 2021. The date of receipt of income, such as wages, is still considered the last day of the month. All charges and payments are in accordance with the general procedure.

Wages and vacation pay arrears

Accrued but unpaid income is reflected in section 1 on lines 020, 040. Lines 070, 080 are not filled in. In the month when the salary is paid and the tax is withheld, line 070 and section 2 are filled in.

Example:

Back pay for March paid in Q3 will be income for that quarter. The debt amounted to 40 thousand rubles, payment was made on July 16, 2021.

If the employee received deductions

If an employee received social deductions, they are reflected only in section 1, line 030.

Example:

The engineer of the enterprise received a salary for the 1st quarter of 2018 - 120 thousand rubles, on April 17 he received a notice of social deduction for treatment in the amount of 8,300 rubles.

How to fill out form 6-NDFL for a foreigner on a patent

The form has its own characteristics if there is a foreigner on a “patent”. Foreigners pay a fixed advance of 1,200 rubles per month for a patent, 4,800 rubles per year, which reduces their personal income tax from wages.

In the declaration, line 050 of section 1 is additionally filled in - advance payment. If the advance payment is greater than the payroll tax, it is not accrued until the figures are equal.

Example:

A foreign employee of the company received a salary for January, February, March - 150 thousand rubles, on February 20, 2021, he paid an advance on a patent for the year - 4800 rubles.

Reflection of sick leave in 6-NDFL

Payment of sick leave for temporary disability is subject to personal income tax. The day of payment of sick leave for child care and tax withholding is one day. Tax payment is the last day of the month when the payment was made.

Example:

The secretary of Red October LLC provided sick leave for child care; on February 20, 2021, the accounting department paid sick leave in the amount of 21,300 rubles.

Reflection of dismissal

Upon dismissal, an employee is entitled to payment for the period worked and compensation for unused vacation. In this case, the date of receipt of income is considered the last working day, the date of receipt of compensation is the date of actual payment.

Example:

Installer Slesarev V.I. resigns on March 15, 2018. Before this, on March 14, he was given compensation for unpaid vacation - 5,500 rubles. and salary 15,120 rubles. Both payments occurred at the same time.

Rental reflection

Rent from an individual is reflected in the calculation of 6-NDFL, since this is remuneration. Transfer of money or income in another form - the date of receipt of income, tax must be paid the next day.

Example:

Individual Ivanov V.V. was paid income for car rental in the amount of 20 thousand rubles. for January 2021.

Reflection of material assistance in 6-NDFL

If financial assistance is not taxable, it is not included in the calculation. If it is partially taxed, then in section 1 on line 020 its full amount is indicated, and on line 030 the non-taxable part is indicated. The day of income is the day of payment, payment of income tax is no later than the next day.

Example:

Manager Petrov O.N. asked for financial assistance in the amount of 10 thousand rubles, of which 4 thousand rubles are not subject to taxation. Financial assistance was issued on February 18, 2021.

If the salary was accrued but not paid

Section 1 is completed as usual. Line 070 and section 2 are filled in upon payment of wages.

Example:

The salesperson of individual entrepreneur Yu. N. Medvedev received a salary for the 1st quarter: for January, February, March, 50 thousand rubles each. Total 150 thousand rubles. But the company did not pay wages.

We fill out only section 1. Leave section 2 empty.

Intra-annual reports 6-NDFL

Coding 31 and 33 used for 6-NDFL is typical for reporting compiled on an accrual basis - a profit declaration or advance calculations for property tax. Let's consider the principle of increasing data generation in 6-NDFL with KPR 31 and 33 using an example.

Example

Vector LLC employs 39 people. Monthly payments in their favor amount to a constant amount - 865,800 rubles. Apart from these labor earnings, no other payments are made.

It turns out that every quarter the same amounts should be reflected in 6-NDFL. However, 6-NDFL is not a quarterly report. If its first page indicates KPP = 31 or KPP P = 33, this means:

• when generating the first section of the report, data on income (page 020) for the period from January to June (KPR = 31) is summarized and indicated in the amount of RUB 5,194,800. (RUB 865,800 × 6 months) or from January to September (KPR = 33) - in the amount of RUB 7,792,200. (RUB 865,800 × 9 months);
• the second section will contain indicators for the last 3 months: from April to June (KPR = 31) and from July to September (KPR = 33).

This example showed that 6-NDFL combines the functions of quarterly reporting with reporting generated by a cumulative total (six months, 9 months, year). In this case, KPPR is applied similarly to tax return codes, the data of which is generated in a cumulative manner.

How to submit a zero declaration

It happens, due to circumstances, that wages are not accrued or paid, for example, when employees are on leave without pay. To submit a zero declaration or not?

The Federal Tax Service in its letter dated March 23, 2016 No. BS-4-11/ [email protected] informs that it is not necessary to send a zero declaration, but different inspections have their own requirements.

We recommend, in order to avoid fines, to submit a zero calculation, where the numbers are put “0” and a dash, the date is in the format “00.00.0000”. Submitted within the same time frame, with a letter attached in any form stating the reason for the lack of payments.

Sample of filling out a zero declaration:

Deadlines for submitting 6-NDFL in 2021

The period for which 6-NDFL is submitted is a quarter, six months, 9 months and a year. The calculation is due before the last day of the month following the reporting period. The most exciting question for accountants is: by what date should the declaration be submitted?

The declaration must be completed and submitted within the following deadlines:

• for the quarter until April 30;
• 6 months before July 31;
• 9 months before October 31st.

That is, the deadline for filing the 6-NDFL declaration is the last day of the month following the reporting month.

The deadlines for submitting the annual 6-personal income tax for the calendar year are being shifted. The declaration must be submitted before the last day of the month following the reporting period, i.e. before March 31 (for 2021 in 2019).

When do you need to submit zero 6-NDFL? The deadline for submitting the “zero” is the same as for the completed declaration:

• April 30;
• July 31;
• October 31;
• March 31.

About the 6-NDFL report

Report 6-NDFL is required to be provided by those employers who pay wages to individuals under employment agreements and civil contracts.

The sequence and main points of filling out the report form are enshrined in the order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/450.

Reporting is submitted at the place of registration of the enterprise or individual entrepreneur. Separate divisions should submit a separate 6-NDFL calculation also at the place of their registration (according to the letter of the Ministry of Finance of the Russian Federation dated November 19, 2015 No. 03-04-06/66970 and the letter of the Federal Tax Service of the Russian Federation dated December 28, 2015 No. BS-4-11/23129).

If the number of employees of the company does not exceed 25 people, then this type of reporting can be provided on paper. If the number of employees is above this figure, then reporting should be done in electronic format.

The deadline for submitting the form is no later than the last day of the month following the reporting period. The report includes a title page and two sections.

If the organization did not accrue and pay income to individuals during the reporting period, and did not accrue and withhold personal income tax, then reporting on Form 6-NDFL with zero data does not need to be submitted.

Common mistakes when filling out 6-NDFL

Providing false information to the inspectorate will result in a fine of 500 rubles. If there are any doubts about filling out the declaration, then it is better to send an updated calculation, then you will not be afraid of a fine.

Nuances of filling out 6-NDFL or the most common mistakes:

• the details of the organization are incorrectly specified;
• the code is incorrect;
• error in numerical indicators (accrued income, calculated tax);
• filling with a non-increasing total;
• inclusion of income not subject to personal income tax;
• arithmetic errors;
• dates are mixed up.

How to check that the calculation is filled out correctly?

First, carefully re-read the form and visually make sure there are no errors. Secondly, when filling out forms in specialized programs (for example, “Taxpayer”), there is a check of control ratios, the relationship of all declaration indicators. If an error occurs, a specific message is displayed.

Based on the results of the year, the indicators for 2-NDFL and 6-NDFL should be the same.

If mistakes are still made, you must submit an updated declaration to the controllers, where everything will be corrected. On the title page in the “Adjustment number” cell we write 001, 002 and so on.