New forms of Calculation 6-NDFL and certificates of income and tax amounts of an individual have been approved

Unified form 6-NDFL

The calculation of 6-NDFL (KND 1151099) is approved and regulated by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450 (as amended on January 17, 2018). It contains instructions on how to fill out 6-NDFL 2021. The form is submitted to the territorial tax inspectorates quarterly in electronic form through specialized accounting programs and reporting services. If the staff of the institution consists of less than 10 people, a copy of the document is allowed to be submitted to the tax office on paper.

IMPORTANT!

From 2021, the delivery procedure will change. Now employers with 10 or more employees are required to report electronically. If the income is paid to 9 or fewer individuals, then it is allowed to submit a paper report.

How the new 6-NDFL was approved from 2021

Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/753 established:

• a new form for calculating the amounts of personal income tax calculated and withheld by the tax agent (6-NDFL, Appendix No. 1);
• the procedure for filling it out and submitting it to the tax office (Appendix No. 2);
• electronic sending format (Appendix No. 3);
• a certificate form for an employee about the income received by an individual and the amounts of personal income tax withheld (Appendix No. 4).

Deadlines and responsibility for 6-NDFL

The report is generated and sent to the Federal Tax Service every quarter; the deadline for submitting 6-NDFL reports is the last day of the month following the reporting (quarterly) one.

IMPORTANT!

Annual reports are submitted by March 1 of the next financial year. This is a new deadline. Previously, institutions reported until April 1 (a month later).

During the year they report for each quarter. The table shows the deadlines for submitting 6-NDFL in 2021.

Penalties are provided for violation of deadlines. For each overdue month you will have to pay a fine of 1000 rubles (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). The person responsible for filing reports will also be held accountable: a fine of 300 to 500 rubles (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

If errors and distortions of information are detected in 6-NDFL, the institution will pay a fine of 500 rubles (clause 1 of Article 126.1 of the Tax Code of the Russian Federation).

If an organization, which according to the regulations must provide the form electronically, submits a package of documents on paper, it will be fined 200 rubles under Art. 119.1 Tax Code of the Russian Federation.

IMPORTANT!

If there are separate divisions, documents are drawn up separately for each of them. The form displays summary information for all employees. The total value of wages moving into the next billing period and the date of payment of the tax (the working day following the date when the tax is actually withheld) are indicated.

What is it about

Personal income tax (PIT) is sometimes called income tax. It is paid by both Russian citizens and foreigners who permanently reside in the Russian Federation. Today, the tax rate scale varies from 9 to 35% and depends on a number of factors.

This form is filled out by all tax agents, which are legal entities and individual entrepreneurs making payments to individuals

It is important for an accountant not only to know how to fill out 6-NDFL in 2019, but also to understand how to take payments into account in the report

The calculation is submitted to the Federal Tax Service at the place of registration or location, and at the location of each of its separate divisions. The procedure for filling out 6-NDFL is provided for in the same order of the Federal Tax Service.

The calculation is submitted to the tax authority quarterly, no later than the last day of the month following the corresponding period. For a year - no later than March 1 of the following year. Since 03/01/2020 falls on a Sunday, the last day for submitting reports is March 2.

IMPORTANT!

From January 1, 2020, Federal Law No. 325-FZ of September 29, 2019 comes into force, according to which all employers with more than 10 employees will have to submit electronic reports starting from the new year. The deadline for submitting the annual form has also been postponed - from April 1 to March 1.

How to correctly fill out the information in the calculation for the 3rd quarter of 2020

Let's look at the procedure for applying the instructions for filling out, using the example of the State Budget Educational Institution of Children's and Youth Sports School "ALLUR".

GBOU "ALLUR" has four employees. Based on the results of the first half of 2020, the institution performed the following operations:

• accrued the total income for all employees - RUB 2,217,431.54;
• provided a standard deduction - 34,400 rubles;
• calculated personal income tax - 283,793 rubles;
• withheld personal income tax from income accrued and paid for the six months - 231,074 rubles;
• paid salaries for December 2021, bonuses for 2021 and withheld personal income tax from these incomes in the amount of 111,872 rubles.

In the third quarter, GBOU DOD SDYUSSHOR "ALLUR" carried out the following operations, broken down by date:

• 07/06/2020 paid vacation pay in the amount of 9,690 rubles, accrued and withheld personal income tax from vacation pay - 1,260 rubles;
• 07/06/2020 paid salaries for June in the total amount of 405,534 rubles, withheld from it and transferred to the personal income tax budget - 52,719 rubles;
• 07/20/2020 paid vacation pay in the amount of 24,363.08 rubles, accrued and withheld personal income tax from vacation pay - 3,167 rubles;
• 07/31/2020 transferred personal income tax from vacation pay paid in July in the amount of 4,427 rubles;
• 07/31/2020 calculated the salary for July - 343,780.25 rubles, calculated personal income tax from the salary - 44,691 rubles;
• 08/06/2020 paid wages for July, withheld personal income tax from it;
• 08/07/2020 transferred personal income tax to the budget from salaries for July;
• 08/17/2020 paid vacation pay in the amount of 98,677.26 rubles, calculated and withheld personal income tax from them - 12,828 rubles;
• 08/31/2020 accrued wages for August in the amount of 258,414.53 rubles, calculated personal income tax from the salary - 33,594 rubles;
• 09/01/2020 transferred personal income tax from vacation pay paid in August;
• 09/04/2020 paid vacation pay in the amount of 122,126 rubles, accrued and withheld personal income tax from them - 15,876 rubles;
• 09/04/2020 paid wages for August, withheld and paid personal income tax to the budget;
• 09/21/2020 paid temporary disability benefits in the amount of 3,918.92 rubles, accrued and withheld personal income tax from the benefits - 509 rubles;
• 09/30/2020 accrued wages for September in the amount of 339,813.70 rubles, calculated personal income tax from the salary - 44,176 rubles;
• On September 30, 2020, I transferred personal income tax to the budget from temporary disability benefits and vacation pay paid in September.

The institution submitted a report for 9 months of 2021 to the tax office on 10/19/2020.

6-NDFL for the 2nd quarter of 2021 (half year)

Home / Reporting for employees

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

filling out 6-NDFL for the first half of 2018

Samples of filling out 6-NDFL: for the 1st quarter of 2018, for 9 months of 2018, for the whole of 2017

View instructions for filling out the form

Sample of filling out 6-NDFL for the half year 2021

Situation:

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

Total income for all employees for 1 quarter. 2021 (line 020 of section 1) – 768,704 rubles. The amount of withheld personal income tax per 1 sq. 2018 (line 070 of section 1) – 63,272 rubles.

Salary for 2nd quarter:

• 218,450 (including personal income tax – 26,578) rub. – for April;
• 250,000 (including personal income tax – 30,680) rub. – for May;
• 250,000 (including personal income tax - 30,680) rub. - for June.

Operations other than accrual and payment of earnings in the 2nd quarter:

• On 04/05/2018, vacation pay was paid to V.A. Ivanov, the amount including income tax - 15,387 (personal income tax - 2,000) rubles;
• On April 12, 2018, vacation pay was issued to Minin A.P., the amount including tax was 14,620 (personal income tax - 1,901) rubles.

Section 1 for half-year 2021:

• 010 – 13%;
• 020 – 1,517,163 (768,704 + 15,387 + 14,620 + 218,452 + 250,000 + 250,000) rub.;
• 030 – 88,000 (46,000 + 14,000 * 3) rub.;
• 040 – 185,791 rub.;
• 060 – 10 people;
• 070 – 159,213 rub.

Section 2 for half-year 2021:

Note:

• the salary payment day for March fell on a weekend, so earnings for March were paid on March 30, 2018, and tax was withheld and paid from the advance amount for April on April 16, 2018;
• The salary payment date for April fell on the May holidays, so the salary was issued on the last working day, 04/28/2018. Tax was withheld and paid from the advance amount for May on May 16, 2018;
• The salary payment day for June fell on a weekend, so the salary was issued on June 29, 2018. The tax was withheld and paid from the advance amount for July on July 16, 2018, therefore the amount of personal income tax paid on line 070 is less than the tax withheld on line 040.

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

Section 1 and Section 2

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Checking the report

Before sending the calculation to the Federal Tax Service, be sure to check the control ratios and check the formal correctness of completion. In the letters of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11/ [email protected] , dated March 13, 2017 No. BS-4-11/4371, dated March 20, 2019 No. BS-4-11/ [email protected] all are presented control ratios, with the help of which the inspector checks 6-NDFL. The first thing the inspector will pay attention to is the date the report was submitted. It must meet the deadline.

List of internal and inter-document control relationships:

1. The amount of accrued income (field 020) is not less than the amount of deductions (030).
2. The value from line 040 is equal to (020 – 030) × 010 / 100. A deviation from the calculated value is allowed in the amount of 1 ruble for each employee when taking into account each payment of income subject to personal income tax.
3. The value from field 040 is not less than the value from 050.
4. The total amount of tax transferred to the Federal Tax Service is not less than the difference between the personal income tax actually withheld (line 070) and the tax returned to the taxpayer (090).
5. The date of transfer of the tax payment to the budget system must correspond to the value from line 120.

The annual form is checked using control ratios and by comparison with the data shown in the annual declaration forms 2-NDFL (KND 1151078) and “Profit” (1151006). For annual reporting, test ratios:

1. The figure in line 020 (the amount of accrued income) is equal to the amount for all 2-NDFL certificates and the value from 020 of Appendix No. 2 of the profit report.
2. Line 025 (amount of dividend income) is equal to the sum of lines from certificates 2-NDFL for 1010 and 1010 of Appendix No. 2 of the “Profit” declaration.
3. Line 040 (calculated tax) is equal to the sum of the same indicator for all 2-NDFL certificates and line 030 of Appendix No. 2 of the profit reporting.
4. Line 080 is equal to the total final unwithheld tax from each 2-NDFL certificate and line 034 of Appendix No. 2 of the profit reporting.
5. Line 060 (the number of persons who received income) coincides with the number of 2-NDFL certificates and appendices No. 2 to the annual profit statements sent for control to the territorial bodies of the Federal Tax Service.

All parameters for monitoring reporting were approved by letter of the Federal Tax Service of Russia dated March 20, 2019 No. BS-4-11/ [email protected]