New form 6-NDFL from 2021: what changes, new form, due date

How to fill out the 6-NDFL report: learning the rules

How to fill out form 6-NDFL?
To answer this question, you need to study the procedure for filling out the report. For the form for 2021, the procedure was approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/ [email protected] , that is, the same as the form itself. We will consider this order later in the article.

But we warn you that this form and procedure for filling out the report for 2021 will be used for the last time. As of reporting for the 1st quarter of 2021, the form will be new (approved by order of the Federal Tax Service dated October 15, 2020 No. ED-7-11/ [email protected] ). ConsultantPlus experts have already sorted out how to fill it out. You can view line-by-line comments in the Ready-made solution by getting free trial access. Also in the legal system is a sample of the new 6-NDFL 2021. And it can be:

Procedure for filling out 6-NDFL for 2021

Filling out 6-NDFL is carried out taking into account the following requirements set out in Appendix 2 to the order of the Federal Tax Service:

the basis for filling out the report is data from tax registers for personal income tax (mandatory for maintaining by each tax agent);

You will find a sample of filling out the tax register for 6-NDFL here.

the number of report pages is not limited and depends on the amount of data (taking into account the rows and cells provided by the report);
for each report indicator - 1 field (except for dates and decimal fractions - the order of their reflection is regulated by paragraphs 1.5, 1.6 of the application);
in the absence of any total indicators, 0 is entered in the cells intended for them, and dashes are inserted in empty familiar spaces;
direction of filling cells - from left to right;
When preparing a paper version of the report, it is not allowed: filling it out with multi-colored ink (only black, purple and blue are allowed), correcting erroneous entries with a correction pencil (or other means), double-sided printing, as well as using a method of fastening that leads to damage to report sheets;
for a report generated using software, it is allowed to have no borders of familiar spaces and to cross out empty cells, print in Courier New font 16–18 points high, and changing the size of the location and size of the details’ values is not allowed.

Read more about the rules for filling out the calculation here.

Instructions for filling out form 6-NDFL in standard situations

When an employer pays income to an individual, he automatically has the obligation to file 6-NDFL. The amount paid and the number of payments do not matter. How to fill out 6-NDFL for 2021?

To clarify the answer to this question, let’s consider the most common situation - employees receiving salaries.

Are negative values allowed in 6-NDFL? The answer to this question was given by 1st Class Advisor to the State Civil Service of the Russian Federation D. A. Morozov. Get free trial access to the ConsultantPlus system and get acquainted with the official’s point of view.

For the 6-NDFL report you will need the following data:

on wages paid to all employees;
presence (absence) and amount of tax deductions;
calendar dates of salary issuance and payment amounts by date for the last 3 months;
legally established deadlines for transferring personal income tax to the budget.

The main feature of the “salary” filling out of 6-NDFL is the presence of “rolling” payments. We are talking about a situation where the salary was accrued for time worked in the last month of the reporting period, and paid on the calendar dates established by internal regulations for the month relating to the subsequent reporting period.

For example, the salary for June falls into section 1 of the semi-annual 6-NDFL:

on page 020 - accrued earnings;
on page 040 - personal income tax calculated from earnings.

The fact that employees receive wages will be reflected in the report for 9 months - you must fill out section 2, indicating in it:

on page 100 - the day of actual receipt of salary (clause 2 of article 223 of the Tax Code of the Russian Federation);
on pages 110 and 120 - the date of withholding (clause 4 of Article 226 of the Tax Code of the Russian Federation) and the deadline for payment of personal income tax (clause 6 of Article 226 of the Tax Code of the Russian Federation);
on pages 130 and 140 - the amount of June earnings paid and personal income tax withheld from it.

For earnings issued in installments, the material “6-NDFL - if the salary was paid for several days” .

See also: “How to correctly reflect early salary in 6-NDFL?”

The second “salary” nuance of 6-NDFL is the reflection of advances in the report. The employer is obliged to pay wages twice a month due to the requirements of labor legislation: an advance is one of such payments, issued before the calculation of wages for the past month and representing a “salary” prepayment. Find out what a sample that takes into account the payment of “salary advances” looks like in 6-NDFL from the next section.

Read about the rules for calculating salary advances in the article “How is an advance calculated?”

You can view a sample of filling out 6-NDFL for 2021 with expert comments in ConsultantPlus by receiving free trial access to the system:

Form 6-NDFL. New clarifications from the Federal Tax Service

(Letter of the Federal Tax Service of the Russian Federation dated July 21, 2017 No. BS-4-11/ [email protected] )

The Federal Tax Service sent clarifications on the issues of submitting and filling out the form for calculating personal income tax amounts calculated and withheld by the tax agent ( form 6-NDFL

Cash prizes for promotions

Based on clause 28 of Art.
217 of the Tax Code of the Russian Federation
are not subject to personal income tax on
income not exceeding 4,000 rubles
received by the taxpayer during the tax period in the form of winnings and prizes in competitions, games and other events for the purpose of advertising goods (works, services).

In this regard, the organization has the right not to reflect in the calculation in Form 6-NDFL

income received by individuals in ongoing promotions in the form of cash prizes
not exceeding 4,000 rubles
for the tax period.

If the amount of the specified income, for example, received by the same individual, exceeds

in the tax period
4,000 rubles
, then this income must be reflected in the calculation using Form 6-NDFL.

Financial assistance at the birth of a child

Based on clause 8 of Art.
217 of the Tax Code of the Russian Federation are not subject to personal income tax tax on the amount of one-time payments
(including in the form of material assistance) made by employers to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child, paid during the first year after birth (adoption, adoption), but
not more than 50,000 rubles for each child
.

In this regard, the employer has the right not to reflect

calculated according to Form 6-NDFL,
income
in the form of one-time financial assistance at the birth of a child during the first year after the birth of the child
in an amount not exceeding 50,000 rubles
.

Completion of income payment transaction

Section 1
of the calculation in Form 6-NDFL
is compiled on an accrual basis for the first quarter, half a year, nine months and a year
(hereinafter referred to as the presentation period)
.

In section 2

calculations in Form 6-NDFL for the corresponding presentation period reflect those transactions that were made over the last three months of this period.

If the tax agent performs a transaction in one period

presentation, but
completes it in another period
, then this operation
is reflected in the presentation period in which it is completed
.

In this case, the operation is considered completed in the submission period in which the tax payment deadline occurs.

in accordance with
paragraph 6 of Art.
226 and
paragraph 9 of Art.
226.1 Tax Code of the Russian Federation .

For example

, an operation for the payment of wages accrued for June 2017, actually paid on 06/30/2017 (relates to the half-year presentation period), with a transfer deadline in accordance with
clause 7 of Art.
6.1 and
clause 6 of Art. 226 of the Tax Code of the Russian Federation
07/03/2017 (refers to the presentation period for nine months), reflected in section 2 of the calculation in form 6-NDFL for the nine months of 2021.

Payments under civil contracts

In accordance with paragraphs
1 clause 1 art. 223 of the Tax Code of the Russian Federation, the date of actual receipt of income in the form of remuneration
for the provision of services under a civil contract
is considered the day of payment of income
, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties.

According to paragraph 4 of Art.
226 of the Tax Code of the Russian Federation, tax agents are required to withhold
the accrued amount of tax directly from the taxpayer’s income upon their actual payment, taking into account the specifics established by this paragraph.

At the same time, tax agents are required to transfer

the amount of calculated and withheld tax
no later than the day following the day of payment of income to the taxpayer
.

If the work acceptance certificate

(
services
) under a civil law agreement
was signed in March 2021
, and
the remuneration
to an individual for the provision of services under this agreement
was paid in April 2021
, then this operation
is reflected
in sections 1 and 2 of the calculation in form 6-NDFL
for the first half of 2021
.

Reflection of vacation pay amounts

When paying income to the taxpayer

in the form of temporary disability benefits (including benefits for caring for a sick child) and
in the form of vacation pay,
tax agents are required
to transfer
the amounts of calculated and withheld tax
no later than the last day of the month in which such payments were made
.

If the employee's vacation pay for June

2017
was paid on May 25, 2017
, then this operation is reflected in sections 1 and 2 of the calculation in form 6-NDFL
for the half year 2021
In section 2

calculation in form 6-NDFL for the half year 2021, this operation is reflected as follows:

– on line 100

indicated 05/25/2017;

– on line 110

– 25.05.2017;

– on line 120

– 31.05.2017;

– on lines 130 and 140

– corresponding total indicators.

Payment of average earnings during a business trip

According to the provisions of Art. 139 Labor Code of the Russian Federation

To calculate the average salary, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of the sources of these payments.

Since on a business trip the employee performs job duties, and the average earnings for the days of the business trip are part of the salary

, then
the amount of average earnings accrued for the days
the employee was
on a business trip
, in accordance with
clause 2 of Art. 223 of the Tax Code of the Russian Federation is recognized as his income on the last day of the month
for which this income was accrued.

It is this date that is reflected in line 100 of section 2 of the calculation in form 6-NDFL

Submission of updated Calculation

According to paragraph 6 of Art.
81 of the Tax Code of the Russian Federation
, when a tax agent discovers in the calculation submitted to the tax authority the fact of non-reflection or incomplete reflection of information, as well as errors leading to an understatement or overestimation of the amount of tax to be transferred, the tax agent is obliged to make the necessary changes and
submit an updated calculation to the tax authority
.

In accordance with section II of the Procedure for filling out and submitting calculations in form 6-NDFL

, approved by order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/ [email protected] , when submitting an updated calculation in Form 6-NDFL, the adjustment number (“001”, “002” and so on) is indicated on the title page .

Thus, if the tax agent discovers after submitting

to the tax authority
for the calculation according to form 6-NDFL for the first half of 2021, errors
regarding the understatement of the tax amount in the calculation according to form 6-NDFL
for the first quarter of 2021
, the tax agent should submit to the tax authority
updated calculations for the first quarter and half of 2021,
since section 1 calculation in form 6-NDFL is compiled on an accrual basis.

Recalculation of the personal income tax amount

In accordance with paragraphs
1 clause 3 art. 24 Code of the Russian Federation,
tax agents are obliged to correctly and timely calculate, withhold from funds paid to taxpayers, and transfer taxes to the budget system of the Russian Federation to the appropriate accounts of the Federal Treasury.

According to clause 1, 4 art.
54 Code of the Russian Federation
, when errors (distortions) are detected in the calculation of the tax base relating to previous tax (reporting) periods, in the current tax (reporting) period,
the tax base
and tax amount are recalculated for the period in which these errors (distortions) were made ).

In the event that a tax agent, due to the identification of arithmetic errors, recalculates in February 2021 the amount of personal income tax from wages for December 2021

paid in January 2021, then
the total amounts
, taking into account the recalculation made,
are reflected in section 1
of the calculation in form 6-NDFL
for 2021
and
in section 2 of the calculation
in form 6-NDFL for
the first quarter of 2021
.

In addition, the amount of personal income tax on wages for December 2016, taking into account

The recalculation
made is subject to reflection in information on the income of individuals
in form 2-NDFL for 2021
.

“Salary” prepayment: sample in 6-NDFL

When filling out 6-NDFL, it is necessary to take into account all income of individuals subject to personal income tax. A “salary” advance is such income for each employee. However, for the purpose of calculating personal income tax, it has the following distinctive features:

an advance is a part of “salary” income paid in advance, personal income tax on which is not separately determined, withheld or transferred to the budget;
the advance in 6-NDFL is not reflected separately, but is included in the total earnings accrued for the entire past month (advance + final payment) - this total amount is reflected in the report;
the date of reflection of the advance in 6-NDFL is the day of accrual of earnings - according to clause 2 of Art. 223 of the Tax Code of the Russian Federation, it falls on the last day of the month for which salaries are calculated.

See also: “How to correctly reflect an advance in form 6-NDFL (nuances)?”

Let's look at the features of reflecting an advance in 6-NDFL (filling example).

Rustrans LLC employs 38 people: drivers, couriers, dispatchers. The monthly total earnings of all employees of the company is 912,000 rubles, for 12 months - 10,944,000 rubles.

The advance is issued in a fixed amount (each employee 10,000 rubles), and the final payment is made personally in accordance with the time worked and the tariff rate (salary).

The issuance of earned money is carried out within the time limits established by the Regulations on the remuneration of Rustrans LLC:

advance payment - on the 20th of each month;
final payment is made on the 5th day of the month following the month worked.

To simplify the example, we will assume that employees of Rustrans LLC do not have rights to deductions and, apart from the advance payment and final payment, did not receive any other income in the current period.

Section 1 of the 6-NDFL declaration will look like this:

line 010 - “salary” tax rate (13%);
line 020 - total amount of accrued earnings 10,944,000 rubles. (RUB 912,000 × 12 months);
line 040 and line 070 - calculated and withheld “salary” personal income tax = 1,422,720 rubles. (RUB 10,944,000 × 13%).

A sample of filling out 6-NDFL for 2021 (section 1) is presented below:

We will explain how to place data in the second section of 6-NDFL (filling procedure) in the next section.

How to fill out 6 personal income taxes: explanations for individual items

For the previous example, the semi-annual report of an individual entrepreneur was used. You can use it as a guide when considering the following questions. Here are explanations for filling out separate lines in 6 personal income taxes:

If in doubt when entering data on page 30, use the code definitions. They are given in order No. MMV-7-11 / [email protected] Federal Tax Service of the Russian Federation dated September 10, 2015.
This and other official letters from the Federal Tax Service on filling out 6 personal income tax confirm the need to enter only those incomes that are taxed. Errors arise due to confusion with Form 2 of personal income tax, in which all types of income must actually be indicated.
On page 80, all taxes (including income in kind) that were not withheld as of the date the tax agent filled out the report are indicated on an accrual basis.
The tax office's clarifications on 6 personal income tax clearly define the obligation to fill out reports by each separate division of the tax agent. This requirement also applies to situations where they submit reports to the same tax office. The document form itself was created accordingly. In the corresponding column, it is permissible to indicate only one code “OKTMO”.

6-NDFL for 2021: sample of filling out the second section

The procedure for filling out the second section of 6-NDFL is regulated by clauses 4.1–4.2 of section IV of the Federal Tax Service order No. ММВ-7-11/ [email protected] :

blocks pp. 100–140 must be filled out, reflecting the dates and amounts of actual receipt of income and withholding of personal income tax, as well as the timing of its transfer;
data is provided for the last 3 months of the reporting period;
blocks of the specified lines are filled out separately for each period of personal income tax transfer (including for income that has the same dates of actual receipt).

When filling out section 2 of the 6-NDFL declaration in the situation of employees receiving an advance and final payment, the following must be taken into account (example continued):

3 blocks are filled in, pp. 100–140, despite the fact that there were 6 payments (including advances);
on page 100 in 6-NDFL, the dates of actual receipt of “salary” income are indicated (09/30/2020, 10/31/2020 and 11/30/2020);
on page 110 - dates of tax withholding from final “salary” payments (for example: 10/12/2020, 11/12/2020 and 12/11/2020);
on page 120 - the deadline allowed by law for the transfer of personal income tax (for wages, this date is the day following the issuance of wages, clause 6 of Article 226 of the Tax Code of the Russian Federation);
on pp. 130 and 140 - earnings (including advance) and personal income tax calculated from its amount.

A sample of filling out form 6-NDFL (section 2) is presented below:

Section 2 included the June earnings of employees, but did not include the September earnings of employees - this is a feature of the carryover payments, which were discussed in the previous sections. Page 110 is filled out in accordance with the date of issue of the second (final) amount of earnings stipulated by the local act of Rustrans LLC - monthly on the 5th. A separate explanation is required on page 120, which is devoted to the timing of the transfer of personal income tax; this will be discussed in the next section.

Explanations from the Federal Tax Service of Russia and the Ministry of Finance of Russia on the procedure for filling out 6-NDFL

Where should the calculation in Form 6-NDFL be submitted if the organization has several separate divisions in one municipality?

In letter dated November 19, 2015 No. 03-04-06/66970, the Ministry of Finance of Russia considered the question in what order an organization with several separate divisions should submit calculations in Form 6-NDFL if it is registered with the tax authority at the location of one separate division. divisions.

The financial department clarified that the calculation must be submitted to the tax authorities at the location of each separate division, even if they are located in the same municipality.

For more details, visit its.1c.ru/news/92559

Is it possible to submit a general calculation using Form 6-NDFL if separate divisions are registered with the same tax authority?

In a letter dated December 28, 2015 No. BS-4-11/ [email protected], the Federal Tax Service of Russia explained that the calculation in Form 6-NDFL is filled out separately for each separate division, regardless of the fact that these divisions are registered with the same tax authority.

For more details, visit its.1c.ru/news/104757

How to fill out line 120 “Tax payment deadline” in section 2 of the 6-NDFL calculation?

In a letter dated January 20, 2016 No. BS-4-11/ [email protected] , the Federal Tax Service of Russia indicated that in section 2, line 120 “Tax transfer deadline,” the date is entered no later than which the personal income tax amount must be transferred. This date is determined in accordance with the provisions of paragraph 6 of Art. 226 of the Tax Code of the Russian Federation and clause 9 of Art. 226.1 Tax Code of the Russian Federation.

For more details, visit its.1c.ru/news/112244

How to fill out the 6-NDFL calculation if the salary is paid before the end of the month?

In a letter dated March 24, 2016 No. BS-4-11/ [email protected], the Federal Tax Service of Russia explained the procedure for filling out the calculation in Form 6-NDFL if the salary is paid in full before the end of the month (for example, the salary for January was paid on January 25). The Tax Department indicated that in this case, section 2 of the calculation in Form 6-NDFL reflects the following data:

on line 100 (date of actual receipt of income) – 01/31/2016;
on line 110 (tax withholding date) – 01/25/2016;
on line 120 (tax payment deadline) – 01/26/2016;
on lines 130 and 140 - the corresponding total indicators.

For more details, visit its.1c.ru/news/151028

How to fill out the 6-NDFL calculation if income to individuals was paid only in one of the quarters of the calendar year?

The Federal Tax Service of Russia, in a letter dated March 23, 2016 No. BS-4-11/ [email protected], explained the specifics of filling out and submitting a calculation in Form 6-NDFL in the case where an organization pays individuals only one type of income - dividends. Moreover, their payment is carried out once in one of the quarters and until the end of the year no other accruals occur in favor of individuals.

Tax service specialists explained that in such a situation:

in form 6-NDFL, submitted for the period in which income was accrued (paid), both sections are filled out - section 1 and section 2;
in form 6-NDFL for subsequent reporting periods (including for the year), only section 1 is filled out.

For more details, visit its.1c.ru/news/156731

Should an organization submit 6-NDFL calculations if no payments were made to employees of a separate division?

The Tax Department, in a letter dated March 23, 2016 No. BS-4-11/4901, explained the following. The obligation to submit 6-NDFL calculations arises for organizations if they are recognized as tax agents in accordance with Art. 226 Tax Code of the Russian Federation. According to paragraph 1 of this article, an organization is recognized as a tax agent if, when paying income, it has an obligation to calculate, withhold and pay personal income tax. Consequently, if an organization does not make payments to employees of a separate division, it is not recognized as a tax agent and does not have the obligation to submit calculations in Form 6-NDFL.

Some tax authorities, in the absence of payments to employees, recommend submitting zero calculations in Form 6-NDFL. The formation of such calculations is supported in accounting solutions "1C:Enterprise 8".

For more details, visit its.1c.ru/news/159361

Is it necessary to reflect tax-exempt income in the 6-NDFL calculation?

In addition to the income from which personal income tax is withheld, tax agents pay employees income that is exempt from personal income tax on the basis of Art. 217 Tax Code of the Russian Federation.

The Procedure for filling out the calculation in Form 6-NDFL (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] ) does not specify whether such income needs to be indicated in the calculation.

The Federal Tax Service of Russia issued letters dated March 23, 2016 No. BS-4-11/ [email protected] and No. BS-4-11/4901, in which it explained that income exempt from personal income tax in accordance with Art. 217 of the Tax Code of the Russian Federation, are not reflected in the calculation using Form 6-NDFL.

For more details, visit its.1c.ru/news/156661

How to calculate the 6-personal income tax for the 1st quarter of 2021 to reflect the salary for December 2015, paid in January?

The Federal Tax Service of Russia issued a letter dated February 25, 2016 No. BS-4-11/ [email protected] , in which it explained, in particular, the procedure for filling out the calculation in Form 6-NDFL if the salary for December 2015 was paid in January 2016 and if vacation pay for March 2021 paid in April.

If the salary for December 2015 was paid, for example, on January 12, 2016, then this operation is not reflected in section 1 of the Calculation for the 1st quarter of 2016. In this case, in section 2 of the Calculation for this reporting period the following data is indicated:

on line 100 “Date of actual receipt of income” – 12/31/2015;
on line 110 “Tax withholding date” – 01/12/2016;
on line 120 “Tax payment deadline” – 01/13/2016;
on lines 130 and 140 - the corresponding total indicators.

If the amounts of vacation pay for March 2021 were paid in April (for example, 04/05/2016), then in form 6-NDFL for the 1st quarter of 2021, data on such vacations is not reflected. The specified operation is reflected in section 2 of the Calculation for the half year 2021 as follows:

line 100 indicates 04/05/2016;
on line 110 – 04/05/2016;
on line 120 – 04/30/2016;
on lines 130 and 140 - the corresponding total indicators.

For drawing up calculations according to Form 6-NDFL in the program “1C: Salaries and Personnel Management 8” (version 2.5), see here.

For drawing up calculations according to Form 6-NDFL in the program “1C: Salaries and Personnel Management 8” (version 3.0), see here.

Source: its.1c.ru

Instructions for filling out line 120 in 6-NDFL

A description of the rules for filling out page 120 is given in clause 4.2 of the Procedure approved by Order of the Federal Tax Service No. ММВ-7-11/ [email protected] The cells of the specified line contain the date no later than which the personal income tax must be transferred.

Here you should not confuse 2 dates - the actual transfer of personal income tax (the day the payment order is received by the bank) and the deadline for transferring the tax. For page 120, the date of the payment does not matter.

To correctly indicate the deadline for tax remittance, you must proceed from the requirements of tax legislation. The period indicated on page 120 depends on the type of income received by the individual.

For example, the deadline for transferring personal income tax (clause 6 of Article 226 of the Tax Code of the Russian Federation):

from salaries and bonuses - no later than the day following the day of cash issuance (from cash receipts or money received from the bank for “salary” purposes), or the day of transfer to the employee’s card;
vacation and sick pay - no later than the last day of the month in which they were paid.

An important nuance in filling out page 120 lies in the need to shift the date indicated on it by 1 or several days if the deadline for transferring personal income tax falls on a non-working day (weekend or holiday).

In this situation, the rule established by paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation: the last day of the period for payment of income tax is considered to be the next working day following a weekend or holiday.

In the previously discussed example, the tax payment deadline in July was shifted to 2 weekends. From the “salary” income received on July 5, personal income tax is withheld on the day the income is paid - July 5, but the deadline for transferring the tax is not July 6 (Saturday is a day off), but the first working day after rest - July 8.

The main nuances of filling out section. 2 forms 6-NDFL

This section of the calculation shows only those incomes from which personal income tax was withheld and transferred to the budget during the last three months of the period for which the calculation is submitted. This means that in this section there is no need to show the amounts of income on an accrual basis from the beginning of the year (Letter of the Federal Tax Service of the Russian Federation dated 06/08/2016 No. BS-4-11 / [email protected] ).

Note:

If income was received during the last three months for which the calculation is submitted, but the deadline established by the Tax Code for transferring personal income tax on this income has not yet arrived, this income is included in Sec. 2 is not reflected. This income and the personal income tax withheld from it are shown in section. 2 calculations of 6-NDFL for the period in which the tax should be transferred to the budget. Thus, the Letter of the Federal Tax Service of the Russian Federation dated 04/05/2017 No. BS-4-11/ [email protected] says: if a tax agent performs an operation in one period for submitting a calculation, and completes it in another period, this operation is reflected in the period in which it's completed. In this case, the operation is considered completed in the period of submission of the calculation, in which the deadline for transferring the tax occurs in accordance with clause 6 of Art. 226 and paragraph 9 of Art. 226.1 Tax Code of the Russian Federation. Similar explanations are given in the Letter of the Federal Tax Service of the Russian Federation dated January 25, 2017 No. BS-4-11/ [email protected]

Example 1

The employee was paid wages for June on June 30, 2017, and personal income tax from it must be transferred to the budget no later than July 3, 2017 (07/01/2017 and 07/02/2017 are weekends). How to fill out the 6-NDFL calculation for the six months?

If personal income tax withheld from wages is transferred to the budget on June 30, 2017, wages and personal income tax from it will not be reflected in section. 2 calculations of 6-personal income tax for six months. The half-year calculation will show:

on line 020 - wages for January - June;
in section 2 - wages for April - May. Salaries for June will be included in section. 2 calculations of 6-NDFL for nine months.

So, Sect. 2 calculations in form 6-NDFL contains several lines that record:

on line 100 - the date of actual receipt of income reflected on line 130. This line is filled out taking into account the provisions of Art. 223 Tax Code of the Russian Federation;
on line 110 - the date of tax withholding from the amount of income actually received shown on line 130. This line is filled out taking into account the provisions of clause 4 of Art. 226 and paragraph 7 of Art. 226.1 Tax Code of the Russian Federation;
on line 120 – the date no later than which the tax amount must be transferred. This line is filled in taking into account the provisions of clause 6 of Art. 226 and paragraph 9 of Art. 226.1 Tax Code of the Russian Federation. It should be remembered that if this date falls on a weekend or non-working holiday, the next working day following it is indicated. For example, if the deadline for transferring personal income tax falls on 04/30/2017 (Sunday), the date “05/02/2017” (05/01/2017 is a holiday) is entered on line 120 (letter of the Federal Tax Service of the Russian Federation dated 08/01/2016 No. BS-4-11/ [email protected] , dated 05/16/2016 No. BS-4-11/ [email protected] );
on line 130 - the generalized amount of income actually received (without subtracting the amount of withheld tax) on the date indicated on line 100;
on line 140 - the generalized amount of tax withheld on the date reflected on line 110.

Note:

If, for different types of income that have the same date of actual receipt, the tax payment deadlines differ, lines 100–140 are filled in for each tax payment deadline separately.

At the end of this section of the article, we note that on lines 100 - 140 of section. 2 calculations can reflect income subject to personal income tax at different rates. This is stated in the Letter of the Federal Tax Service of the Russian Federation dated April 27, 2016 No. BS-4-11/7663.

Non-standard situations in 6-NDFL: how to fill out correctly?

Filling out form 6-NDFL in non-standard situations raises many questions among specialists whose responsibilities include personal income tax reporting.

If you have access to K+, check whether you correctly reflect financial assistance in 6-NDFL. If you don't have access, get a free trial access and go to the Ready Solution.

Let's consider certain types of non-standard situations.

Maternity benefit in 6-NDFL

Payment of maternity leave in some companies is a relatively rare event. At the same time, some employers seek to support expectant mothers and compensate them for the loss of earnings when they go on maternity leave.

When reflecting such payments in 6-NDFL, the following must be taken into account:

maternity benefit (maternity benefits) is the employee’s income that is not subject to personal income tax and is not reflected in the 6-NDFL report;
Additional payment to a maternity leaver before her actual earnings is not considered a benefit and is subject to personal income tax in the full amount (if the amount paid exceeded the amount of maternity benefit paid by social insurance), which requires reflection in 6-personal income tax.

Line by line filling out 6-NDFL (letter of the Federal Tax Service of Russia dated 08/01/2016 No. BS-4-11/ [email protected] ):

date of receipt of income (p. 100) - the day the maternity worker receives the additional payment;
date of personal income tax withholding (page 110) - coincides with the above;
The tax payment deadline (page 120) is the next day after the additional payment is issued.

Read more about maternity leave in 6-NDFL here.

Advances under the GPC agreement

Hiring individuals to perform work (provide services) is often practiced by employers if the work performed is one-time in nature or there are no specialists with the required qualifications on staff.

In such situations, a civil law agreement (CLA) is concluded between the customer and the contractor, one of the conditions of which may be an agreement on the payment of advances during the execution of work.

An advance under a GPC agreement is fundamentally different from a “salary advance”; each advance payment to the contractor is equated to the payment of income that requires reflection in 6-NDFL (letter of the Ministry of Finance of Russia dated July 21, 2017 No. 03-04-06/46733, dated May 26, 2014 No. 03-04 -06/24982).

For example, if during the quarter 3 advances were paid to the contractor and the final payment was made, all these 4 events must be reflected in 6-NDFL in separate blocks on pages 100–140 for each date the money was received by the contractor.

We described in this article how to correctly reflect a contract in 6-NDFL.

Gift for a pensioner

Often employers do not ignore former employees - they give pensioners gifts and provide other financial assistance. Such an obligation is usually enshrined in a collective agreement or other internal act. For 6-NDFL this means the following:

the cost of the gift is reflected in the report on line 020;
when calculating personal income tax, a deduction is applied (no more than 4,000 rubles per tax period) - it must be indicated on page 030;
calculated tax (p. 040) is calculated from the difference between the value of the gift and the tax deduction using a rate of 13%;
in section 2 of 6-NDFL, “gift” income is detailed: on pages 100 and 130 it is necessary to show the date and amount of income, and pages 110, 120 and 140 are filled in with zeros (if cash income was not given to the pensioner and it is not possible to withhold personal income tax).

At the end of the calendar year, amounts of income tax not withheld by the tax agent are subject to reflection on page 080 of the 6-NDFL report.

To learn how the generated report is checked, read the material “How to check 6-NDFL for errors?”

Composition of the new 6-NDFL

6-NDFL report in 2021 includes:

Title page
Section 1 “Data on tax agent obligations” (similar to the data contained in Section 2 of the current version of 6-NDFL ). At the same time, when indicating the amounts of withheld tax, the date of receipt of the income and the amount of income from which it was withheld are no longer indicated. For a tax refund transaction, each refund amount and date are indicated.
Section 2 “Calculation of calculated, withheld and transferred amounts of personal income tax” (similar to the data contained in Section 1 of the current version of 6-NDFL ).
Appendix No. 1 . Certificate of income and tax amounts of an individual (coincides with the current version of 2-NDFL ) - this application will only need to be filled out in the annual 6-NDFL .

Let's take a closer look at the new rules for filling out 6-NDFL .

Results

For all cases of reporting income and income tax in 6-NDFL, the instructions are the same - it was approved by order of the Federal Tax Service. And unusual and complex issues of registration of 6-NDFL are explained by tax specialists and officials in separate letters.

Our materials will tell you about how various payments are reflected in 6-NDFL:

“How to correctly reflect vacation pay in form 6-NDFL?”;
“Form 6-NDFL - compensation for unused vacation”;
“How is material benefit reflected in Form 6-NDFL?” and etc.

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

How to reflect sick leave benefits in form 6-NDFL?

Let us remind you that section 1 of the calculation in form 6-NDFL is compiled on an accrual basis for the first quarter, half a year, nine months and a year. And in section 2 of the calculation in form 6-NDFL for the corresponding submission period, those transactions that were carried out over the last three months of this period are reflected.

Income in the form of temporary disability benefits is subject to reflection in sections 1 and 2 of the calculation in Form 6-NDFL for the first quarter of 2017.