Submission period codes in the 6-NDFL report

Where to submit the payment

Our organization is the largest taxpayer with an extensive branch network. Where should we submit the invoices for branch employees?

Tax agents must submit quarterly calculations in Form 6-NDFL to the tax authorities at the place of their registration (Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / [email protected] ). At the same time, as in the case of form 2-NDFL, for some categories of tax agents, separate rules have been introduced for determining the tax office to which the calculation must be submitted. However, par. 3 p. 2 art. 230 of the Tax Code of the Russian Federation, which is dedicated to the largest taxpayers, is formulated extremely ambiguously. It is not clear from it to which tax authority representatives of this category should report on Form 6-NDFL.

Specialists of the Federal Tax Service of Russia indicated in letters dated 02/25/2016 No. BS-4-11/ [email protected] and dated 03/02/2016 No. BS-4-11/ [email protected] that the largest taxpayers can submit all calculations to the local tax authority registration as the largest. Or they can act like ordinary tax agents - submit calculations in relation to branch employees to the inspectorate at the place of registration of these divisions.

I am an entrepreneur, I simultaneously work for the simplified tax system and UTII. Where should I submit payments for hired employees?

Like the largest taxpayers, entrepreneurs who combine UTII or the patent system with other taxation regimes have become hostages to the interpretation of the Tax Code of the Russian Federation. So, according to para. 5 p. 2 art. 230 of the Tax Code of the Russian Federation, tax agents - individual entrepreneurs who are registered with the tax authority at the place of activity in connection with the application of UTII and (or) the patent taxation system, submit calculations for their employees to the tax authority at the place of their registration in connection with the implementation of such activities. What kind of calculations we are talking about - only for activities transferred to UTII (PSN), or for all income - is not specified.

If we interpret the Tax Code of the Russian Federation literally, it turns out that the entrepreneur must submit 6-NDFL in relation to all employees (employed both in activities taxable under the OSNO or simplified tax system, and in activities taxed under UTII/patent) to the tax authority according to place of registration as a payer of UTII (PSN). However, the Ministry of Finance interprets this norm differently: at the place of registration of the “imputed” person, only calculations are submitted in relation to payments to employees hired for the purpose of carrying out such activities. And in relation to payments to employees hired for the purpose of carrying out activities taxed under other taxation regimes or engaged in several types of activities at the same time, general rules apply, and the calculation is submitted at the place of residence of the entrepreneur (letter of the Ministry of Finance dated 04/08/2016 No. 03-04- 05/20162).

However, from the wording of paragraph 2 of Art. 230 of the Tax Code of the Russian Federation such a conclusion does not follow, and clause 7 of Art. The Code requires that contradictions and ambiguities in the Code be interpreted in favor of the taxpayer. So, in our opinion, it is impossible to punish an entrepreneur who submitted 6-NDFL for payments to all employees to the Federal Tax Service at the place of registration of the “imputed” (patent) activity.

Purpose of line 050 of form 6-NDFL

Line 050 is located in Section 1 of Form 6-NDFL: in the part of this report that is reserved for reflecting the summary indicators that affect the calculation of tax, generated for the period counted from the beginning of the reporting year. The line title corresponds to the definition of “Fixed advance payment amount”.

According to the rules for filling out the report (approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] ), the amount of such payment should be entered here, obtained by summing its value for all individuals who paid it. The amount of this amount directly affects the amount of tax payable, since it is deducted from tax assessments.

What is a fixed down payment?

This is the amount of personal income tax that must be paid by a foreigner who arrived in the Russian Federation without a visa for the purpose of getting a job, when applying for a patent giving the right to employment (Clause 1, Article 13.3 of the Law “On the Legal Status of Foreign Citizens...” dated July 25, 2002 No. 115 -FZ).

The patent is valid for a period ranging from 1 to 12 months, and is necessarily accompanied by an advance payment of a fixed advance payment for income tax, which can be paid either monthly or at a time for any other period corresponding to the validity period of the patent (clause 5, p. 6 Article 13.3 of Law No. 115-FZ). Failure to pay the next due date renders the patent invalid.

Income in kind

On November 15, a retired employee was given a valuable gift for his anniversary. Personal income tax has not been and will not be withheld. How to reflect this in the calculation?

The date of actual receipt of income in kind is the day the income is transferred. Tax agents calculate personal income tax as usual - on the date of actual receipt of income. The agent must withhold the calculated tax from any income that he pays to the individual in cash. Since no other income was paid to the individual during the tax period, it is impossible to withhold tax.

In annual calculations, Section 1 should show:

• cost of the gift on line 020;
• deduction in the amount of the non-taxable value of the gift (4,000 rubles) on line 030;
• the amount of calculated personal income tax - on line 040
• and her same on line 080, since the tax is not withheld until the end of the year.

There is a nuance in filling out section 2. If personal income tax cannot be withheld when non-monetary income is issued to individuals who are not employees, then the tax agent cannot fill out lines 110, 120, 140. Therefore, when the taxpayer receives income in kind and there is no withholding date and deadline for transferring personal income tax, when filling out lines 110 and 120 of Section 2 of the 6-NDFL calculation, it is allowed to enter zeros - “00.00.0000” (Letter of the Federal Tax Service dated 08/09/2016 No. GD-3-11/ [email protected] ).

The valuable gift block in section 2 can be filled out as follows:

• on line 100 - November 15, 2016;
• on line 110 - 00.00.0000;
• on line 120 - 00.00.0000;
• on line 130 - the cost of the gift;
• on line 140 - 0 rub.

Do not forget that if during the tax period it is impossible to withhold the calculated amount of tax from the taxpayer, the tax agent is obliged no later than March 1 of the following year in writing to inform the taxpayer and the tax authority at the place of his registration about the impossibility of withholding tax, about the amounts of income from which he has not withheld tax, and the amount of unwithheld tax (clause 5 of Article 226 of the Tax Code). This is a 2-NDFL certificate with feature 2.

How to send 6-NDFL to the tax office online

NOTE! If the average number of people who received income from you in the previous year is more than 10, this year you are required to report to the tax authorities in Form 6-NDFL only in electronic form using the TKS. The deadline for submitting the annual report has also undergone changes. You must report on Form 6-NDFL no later than March 1 of the year following the reporting year. See here for details.

In order to fulfill the above obligation or be able to report voluntarily via the Internet, merchants on the Federal Tax Service website are offered 2 methods:

• use the Federal Tax Service website to submit reports;
• conclude an agreement with an electronic document management (EDF) operator.

Both options require the merchant to have an enhanced qualified electronic signature (ECES).

The materials posted on our website will help you choose online reporting methods and detail the details of this procedure:

• “Electronic reporting via the Internet - which is better?”;
• “Procedure for submitting tax reports via the Internet”.

Submitting 6-NDFL online allows you to:

• save labor and time resources (you can submit 6-NDFL online at any time of the day, there is no need to visit tax officials or duplicate the report on paper);
• reduce the likelihood of errors in 6-NDFL (thanks to the templates and formats used, the software ability to check the report before sending it to the inspectorate);
• promptly update the 6-NDFL format (if it is legislatively adjusted or replaced), etc.

Payments in the next reporting period

Salaries for June will be paid on July 5th. How to fill out the calculation correctly? Can these payments be fully reflected in the half-year calculation?

If the salary for March 2021 is paid in April, then this operation is reflected in section 1 of the calculation in form 6-NDFL for the first quarter of 2021 (letter of the Federal Tax Service of Russia dated March 18, 2016 No. BS-4-11 / [email protected] ). A similar approach applies to salaries for June, which are paid in July. The operation is reflected in section 1 of the half-year calculation as follows:

• on line 020 - the amount of accrued wages;
• on line 040 - the amount of calculated tax on wages, while it is not indicated on line 070, since the tax agent is obliged to withhold tax upon the actual issuance (transfer) of money to the taxpayer (according to paragraph 4 of Article 226 of the Tax Code of the Russian Federation).

If you reflect the amount of calculated personal income tax on wages for June in line 070 of the half-year calculation, the data will be incorrect, and this may result in a fine under Art. 126.1 Tax Code of the Russian Federation. If wages are paid on July 5, then the obligation to withhold tax on wages for June will arise only on July 5. This will need to be reflected in section 1 of the calculation of 6-NDFL for 9 months on line 070.

This personal income tax, withheld in July for June, also does not fall into line 080 of the calculation for the half-year. This contradicts clause 3.3 of the Procedure for filling out the calculation.

The situation with filling out section 2 is similar. In accordance with clause 4.2 of the Procedure for filling out the calculation, line 110 indicates the date of tax withholding from the amount of income actually received reflected in line 130. It turns out that in June it is impossible to fill out this line correctly, since the tax was not withheld. The operation will need to be reflected in section 2 of the calculation for 9 months, that is, with direct payment of wages:

• on line 100 - 06/30/2016 (since the date of actual receipt of salary income is determined by clause 2 of Article 223 of the Tax Code of the Russian Federation);
• on line 110 - 07/05/2016 (clause 4 of article 226 of the Tax Code of the Russian Federation);
• on line 120 - 07/06/2016 (clause 6 of article 226 of the Tax Code of the Russian Federation);
• line 130 - salary amount for June;
• line 140 - the amount of personal income tax withheld from it.

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Submitting 6-NDFL for 2021 (nuances)

When filling out 6-NDFL for the periods of 2021, it is necessary to take into account the features inherent only to this calculation, which can be classified:

• to technical;
• accounting;
• brain teaser;
• organizational.

Technical features of filling out 6-NDFL include:

• cell filling scheme (1 cell - 1 digit, filling direction - from left to right, unfilled fields are crossed out, if there is no indicator, “0” is entered);
• method of report generation: for the paper version - the ink color for filling out the report is only blue, black and purple, a ban on the use of corrective agents to correct errors, etc.; for an electronic form - use Courier New font with a height of 16–18 points when filling out a report, etc.

Among the main accounting features of 6-NDFL are:

• formation of indicators for section 1 on a cumulative basis from the beginning of the year, section 2 - only for the last 3 months of the reporting period;
• depersonalization of report data - only generalized indicators are provided without reference to a specific recipient of income;

The logical features of 6-NDFL are the need to comply with special principles for reflecting data:

• in section 1 there cannot be negative amounts: if line 030 (deductions) exceeds line 020 (income), deductions are taken equal to income, etc.;
• in section 2, the indicators are filled in according to the principle: the number of blocks of lines 100–140 is equal to the number of dates for payment of income;
• indicator p. 120 (tax payment deadline) - a parameter that is not related to the actual date of personal income tax transfer and is a legally established deadline for personal income tax payment for a specific type of income.

Our checklist will help you fill out the calculation correctly. You can download it here .

The main organizational feature is the mandatory use of personal income tax registers as the primary source of data for filling out 6-personal income tax.

Find a sample of filling out the tax register for 6-NDFL here.

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

The organization has established the following salary payment days: on the 30th, an advance is paid, and on the 15th, wages are paid. How to fill out the calculation and is it necessary to withhold personal income tax when paying an advance on the last day of the month?

Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer (clause 6 of Article 226 of the Tax Code of the Russian Federation). This provision applies subject to the rules of Art. 223 of the Tax Code of the Russian Federation, it establishes the dates of actual receipt for certain types of income. In relation to wages, this date is recognized as the last day of the month for which income was accrued. It is this norm that makes it possible not to withhold personal income tax when paying money for the first half of the month (the so-called advance).

However, if the “advance” is accrued and paid on the last day of the current month, then the dates of the actual receipt of income (clause 2 of Article 223 of the Tax Code of the Russian Federation) and the actual payment of income (clause 4 of Article 226 of the Tax Code of the Russian Federation) will coincide. This means that the organization will have the obligation to calculate the amount of personal income tax for the past month (that is, in the case under consideration, for payments on the 15th and 30th, if the 30th is the last day of the month). And if payment is made on the same day, then the calculated tax is subject to withholding from the amount paid (decision of the Supreme Court of the Russian Federation dated May 11, 2016 No. 309-KG16-1804). It must be transferred to the budget on the next business day. It turns out that in the situation under consideration, the answer to the question depends on the number of days in the month. And, for example, in April and June, payment of an advance on the 30th will lead to the obligation to calculate and withhold personal income tax, but in May, July or August - not.

The calculation will be filled out accordingly. In April, 04/30/2016 will be both the date of receipt of income and the date of its actual payment. Therefore, it is entered in lines 100 and 110 of section 2 of form 6-NDFL:

• on line 100 - 04/30/2016;
• on line 110 - 04/30/2016;
• on line 120 - 05/04/2016 (the deadline for transferring tax to the budget is the next business day after 04/30/2016).

And in May, on the 30th, only an advance will be paid, and the obligation to calculate and withhold tax will arise only upon final payment on June 15. Therefore, the calculation will be filled out differently:

• on line 100 - 05/31/2016;
• on line 110 - 06/15/2016;
• on line 120 - 06/16/2016.

6-NDFL: due date

The deadlines for submitting 6-NDFL are given in Art. 230 Tax Code of the Russian Federation:

• frequency of reporting 6-NDFL - 1st quarter, half a year, 9 months and a year;
• “borderline” reporting deadlines for 6-NDFL - 1 month is allotted for drawing up and sending the report for intra-annual 6-NDFL and March 1 of the next year for the final 6-NDFL.

If the last reporting date for 6-NDFL coincides with a non-working day, a special rule applies: you can report on the first working day after weekends or holidays.

Read more about the deadlines for submitting the 6-NDFL report in this article.

What to expect from tax authorities if 6-NDFL is not submitted on time? “The amount of the fine for late submission of the 6-NDFL report” will tell you about this .

Only those employers with up to 10 employees can submit a report on paper (Clause 2 of Article 230 of the Tax Code of the Russian Federation). The rest must report electronically.

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.

Salary and compensation for leave upon dismissal

The employee resigns on April 22, 2016. In connection with his dismissal, he was accrued a salary for April 2021 and compensation for unused vacation. Both amounts were paid on the last day of work - April 22. How to fill out the calculation correctly?

In this case, you need to pay attention to the fact that we are talking about two payments: salary and compensation. If the employment relationship is terminated before the end of the calendar month, the date of actual receipt by the taxpayer of income in the form of wages is considered to be the last day of work for which he was accrued income (paragraph 2, clause 2, article 223 of the Tax Code of the Russian Federation). With regard to compensation for unused vacation, the general rules for determining the date of occurrence of income - the day of their payment - apply.

Since both payments are made simultaneously, the date of occurrence of income will be the same - April 22. The tax withholding date is the same for all types of cash payments - the moment of payment (clause 4 of Article 226 of the Tax Code of the Russian Federation). Then in section 2 of the 6-NDFL calculation we reflect (for both accruals):

• on line 100 - 04/22/2016 (date of income);
• on line 110 - also 04/22/2016 (tax withholding date).

Regarding tax transfers, special rules are established only for income in the form of temporary disability benefits, including benefits for caring for a sick child, and in the form of vacation pay (paragraph 2, clause 6, article 226 of the Tax Code of the Russian Federation). In the case under consideration, it is not vacation pay (the last part of Article 136 of the Labor Code of the Russian Federation), but compensation in the manner prescribed by Art. 127 Labor Code of the Russian Federation. This means that the general rules for transferring personal income tax to the budget apply - no later than the next working day (clause 6 of Article 226 of the Tax Code of the Russian Federation). Based on the above, we indicate:

• on line 120 - 04/25/2016 (date of tax transfer).

As you can see, all dates for both payments coincide, which means that on lines 130 and 140 they will be summed up (last paragraph of clause 4.2 of the Procedure for filling out the calculation).

Recalculation of vacation pay after payment of the annual bonus

According to the “Regulations on Remuneration”, bonuses based on the results of work for the past year are paid in May of the current year. Accordingly, after its payment, the vacation pay of those employees who were on vacation from January to May is recalculated, since the “13th salary” was not taken into account in the calculation of their vacation pay. This year, the missing amounts were paid to employees on May 15. Should they be reflected in the calculations?

The date of actual receipt of income in the form of vacation pay is the day of payment or transfer of this amount to the taxpayer or third parties on his behalf (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). And the amounts of calculated and withheld tax on such income must be transferred to the budget no later than the last day of the month in which these payments were made (clause 6 of Article 226 of the Tax Code of the Russian Federation). Accordingly, the amounts of vacation pay that were actually paid (additionally paid) to the employee in May will be the income of this month and should be included in the calculation of 6-NDFL for the first half of 2021. Section 2 in this case will be filled out as follows:

• on line 100 - 05.15.2016 (date of actual payment of this income);
• on line 110 - 05.15.2016 (date of personal income tax withholding);
• on line 120 - 05/31/2016 (the last day of the month in which income was paid, even if personal income tax was actually transferred earlier, see paragraph 6 of Article 226 of the Tax Code of the Russian Federation).

What will be the violation?

Failure to submit the report on time: a fine of 1,000 rubles for each month of delay, blocking of the bank account after 10 days. Provide false information: 500 rubles for each false document.

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Zero salary payments

In May, when paying salaries, it turned out that the amount to be paid to the employee was zero. He still had a small amount of debt left because he had recently returned from vacation, and he also had court-ordered deductions. What to include in 6-NDFL?

The date of actual receipt of salary income for May will be the 31st. On this date, the tax agent is obliged to calculate personal income tax based on the amount of accrued income. And then withhold the calculated amount upon the first actual payment of income (clause 4 of Article 226 of the Tax Code of the Russian Federation) and transfer it to the budget on the next working day (clause 6 of Article 226, clause 7 of Article 6.1 of the Tax Code of the Russian Federation). Accordingly, when filling out the 6-NDFL calculation, the following dates will fall into section 2:

• on line 100 - 05/31/2016;
• on line 110 - the date of the first actual payment of any income in cash after May, including salary advances;
• on line 120 - the first working day after the date indicated in line 110;
• on line 130 - the amount of accrued wages for May (before all deductions);
• on line 140 - the amount of personal income tax withheld from wages for May.

The calculation is filled out in a similar way in a situation where, for some reason, the advance payment turns out to be greater than or equal to the salary, which means that at the end of the month no payments are made to the employee. In this case, line 130 indicates the advance amount, which is the basis for calculating tax for this month.

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Filling out 6-NDFL: how to do it online for free

You can fill out any tax report for free.
It is enough to print out the template from the Federal Tax Service website and put all the necessary information in its lines and cells. Or enter data into an electronic report form - this opportunity is provided by both software products of the 1C family and specialized services for generating tax reporting. However, filling out 6-NDFL and sending it to the tax authorities are two different labor-intensive and cost-intensive procedures.

Every businessman strives to reduce his expenses, including those incurred in the performance of tax obligations. The preparation of any report, regardless of the method of its execution (on paper or electronically), is not free for it, since it entails payable labor costs and other costs.

Materials on our website will tell you more about the allowable tax expenses of special regime officers:

• “List of expenses that are taken into account when calculating the unified agricultural tax”;
• “List of expenses under the simplified tax system “income minus expenses”.”

In addition to material costs, a businessman will have to work hard and spend additional resources if, by virtue of legal requirements or voluntarily, he submits 6-NDFL in electronic form. From the next section you will learn what an entrepreneur needs to do to submit 6-NDFL online.

Check whether you filled out 6-NDFL correctly using the Ready-made solution from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

Early payment of wages

Monetary documents for payment of salaries in our organization are signed only by the director. He was supposed to go on a business trip from May 27 to June 15. Therefore, it was decided to pay salaries for May ahead of schedule - on May 26. So, in May, employees received both an advance (05/20) and a salary (05/26). How to reflect this operation in the calculation and is it necessary to withhold personal income tax in May?

As a general rule, the calculation is filled out as follows (letter of the Federal Tax Service of Russia dated March 18, 2016 No. BS-4-11 / [email protected] ):

• line 100 of section 2 “Date of actual receipt of income” of the 6-NDFL calculation (clause 2 of article 223 of the Tax Code of the Russian Federation);
• line 110 of section 2 “Tax withholding date” (clause 4 of article 226 and clause 7 of article 226.1 of the Tax Code of the Russian Federation);
• line 120 of section 2 “Tax payment deadline” (clause 6 of article 226 and clause 9 of article 226.1 of the Tax Code of the Russian Federation).

According to this approach, May 31 must be indicated in line 100. After all, the date of receipt of salary income is always recognized as the last day of the month for which it was accrued (Labor Code of the Russian Federation, clause 2 of Article 223 of the Tax Code of the Russian Federation). This does not depend on the actual date of payment and whether this day is a weekend or a holiday (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11 / [email protected] ). As for filling out lines 110 and 120, there are two options:

1. Since all actual payments are made before the date of occurrence of the corresponding income, the tax agent has the right not to withhold personal income tax when paying wages on May 26. And if he uses this right, then the tax calculated as of the last day of May will have to be withheld upon the first payment of any income, including advance payment, in June or subsequent months (Clause 4 of Article 226 of the Tax Code of the Russian Federation). Let's assume this happens on the day the advance payment for June is issued - the 20th. Then the calculation will be filled out like this:

• line 100 - 05/31/2016;
• line 110 - 06/20/2016 (personal income tax was actually withheld on this day);
• line 120 - 06/21/2016.

2. At the same time, the Tax Code of the Russian Federation does not prohibit tax agent from withholding personal income tax when issuing wages before the end of the month for which it was accrued. The tax will also need to be transferred no later than the day following the day the income is paid. And its “early” retention is no exception (clause 6 of Article 226 of the Tax Code of the Russian Federation). Therefore, if the employer withholds personal income tax when paying wages on May 26, the situation will change. The organization will be obliged to transfer it to the budget no later than May 27. And the calculation will be filled out like this:

• 100 — 31.05.2016;
• line 110 - 05/26/2016;
• line 120 - 05/27/2016.

Wages and vacation pay arrears

Due to a lack of funds, on May 20, 2021, the organization partially paid salaries accrued for November 2015 and February 2021. How to reflect these payments in the calculation?

In this case, when filling out the calculation, you need to take into account two more letters from the tax service:

1. The letter dated 02/25/2016 No. BS-4-11/ [email protected] states that section 2 of the calculation in Form 6-NDFL reflects those transactions that were carried out over the last three months of this reporting period.
2. In the letter dated 10/07/2013 No. BS-4-11/ [email protected] - that the rule of clause 2 of Art. 223 of the Tax Code of the Russian Federation on the date of actual receipt by the employee of income in the form of wages does not apply in a situation where it is paid in violation of the deadlines established by Art. 136 Labor Code of the Russian Federation. In this case (in relation to debt), income in the form of wages must be reported in those months of the tax period in which it was actually paid.

In the situation under consideration, wages for November 2015 and February 2021, paid in May 2021, will be income in May 2021. Therefore, the date of its actual payment should be included in line 100 of the calculation:

• on line 100 - 05/20/2016;
• on line 110 - 05/20/2016 (date of personal income tax withholding for these payments, which must coincide with the day of payment, clause 4 of article 226 of the Tax Code of the Russian Federation);
• on line 120 - 05/23/2016 (the next working day after the day of personal income tax withholding indicated on line 110, clause 6 of article 226 of the Tax Code of the Russian Federation);
• on line 130 - the total amount of wage arrears paid in May (without reduction for deductions);
• on line 140 - the total amount of personal income tax withheld (including applied deductions for January - May 2021, if they were not previously applied when paying other income). Unfortunately, the employer will no longer be able to apply deductions for 2015 in this situation, since deductions reduce the base of the current year (clause 3 of Article 210 of the Tax Code of the Russian Federation).

Due to a lack of money, vacation pay for employees who went on vacation in April was paid only in May upon their return to work. How to fill out 6-NDFL?

For vacation pay in st. 223 of the Tax Code of the Russian Federation does not establish any separate rule for determining the date of receipt of income. This means that we use the general rule: the date of receipt of income will be the day of their actual payment - May 2021. On the same date, the organization has an obligation to calculate and withhold the corresponding amount of tax (clause 4 of Article 226 of the Tax Code of the Russian Federation, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02/07/2012 No. 11709/11, letter of the Ministry of Finance of Russia dated 04/10/2015 No. 03-04- 06/20406).

But tax must be withheld only upon actual payment of income (Clause 4, Article 226 of the Tax Code of the Russian Federation). And clause 6 of Art. 226 of the Tax Code of the Russian Federation says that this tax must be transferred to the budget no later than the last day of the month in which vacation payment was made. Accordingly, the organization will withhold tax upon actual payment in May and transfer it to the budget no later than May 31. The specified dates must be entered in section 2 of the 6-NDFL calculation:

• on line 100 - the date of actual payment of vacation pay (Article 223 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated November 13, 2015 No. BS-4-11/19829);
• on line 110 - the date of tax withholding, which coincides with the date of payment of vacation pay;
• on line 120 - 05/31/2016.

Rent to an individual once a quarter

The organization rents premises from an individual who is not an individual entrepreneur. Rent is accrued every month and paid once a quarter: for January - March - April 20, for April - June - July 20, etc. How to fill out the calculation?

The date of actual receipt of income in the form of rent is the day of issuance (transfer) of funds (clause 1 of Article 223 of the Tax Code of the Russian Federation). This means that this accrual should fall into section 1 of the calculation in the period when the money is actually paid. In this case, this is April and July 2021.

Accordingly, accruals for January-March will be reflected in section 1 of the calculation for the half-year, and for April-June - for 9 months. In section 2, these accruals will also be reflected in the case of direct payment of income to an individual. In this case, this operation will fall into section 2 of the calculation for half a year and nine months:

• on lines 100 and 110 - 04/20/2016 and 07/20/2016 (date of actual payment of rent);
• on line 120 - 04/21/2016 and 07/21/2016 (the working day following the payment date);
• on line 130 - the amount of rent for three months;
• on line 140 - the amount of personal income tax on rent for three months.

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] ).