Sample of filling out 6 personal income taxes for the 4th quarter of 2021

Who submits 6-NDFL and how?

This report is required to be prepared by personal income tax agents. Most often, they mean employers (clause 2 of Article 230 of the Tax Code of the Russian Federation) who pay salaries to staff. They can also be customers - companies and individual entrepreneurs who have paid income to performers under GPC agreements (contract, lease, etc.).

For more information about who should draw up the report, read the article “6-NDFL - who submits it and when?” .

And those who are not obliged to do this are described in the materials:

• “The procedure for submitting 6-NDFL for individual entrepreneurs without employees”;
• “If there is no salary, is it necessary to submit a 6-NDFL report?”.

The last day on which the Federal Tax Service inspectors will accept the report is the last day of the month following the reporting period (Article 230 of the Tax Code of the Russian Federation). The deadline for submitting the annual form differs from the usual one and is set for April 1 of the year following the reporting year. If hour X turns out to be a weekend or holiday, the report can be submitted on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). As for the deadline for submitting the calculation for 2021, it will not be postponed, because 04/01/2019 is Monday.

Read about how to check 6-NDFL for errors here .

Has the 6-NDFL form been updated?

This question inevitably arises before the start of a new reporting campaign, and submitting 6-NDFL is no exception. This time, fortunately, there were no changes. The last time the form was edited by order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/ [email protected] and became mandatory for use from March 26, 2018. We are renting it out in 2021.

you can here.

If your company is the successor of a reorganized company, and the previous employer did not submit reports, you are required to report for the employees transferred “by inheritance”.

How to calculate 6-NDFL during reorganization, see here.

Filling out Section 1

In this section we transfer information about all income, including allowances, bonuses and cumulative payments from the beginning of the year ─ for the period from January to September. It also needs to reflect data on other income paid to “physicists”, for example, dividends. Section 1 is completed separately for each tax rate applied.

• Line 020.

We indicate the total amount of income accrued to employees since the beginning of 2020.

• Line 025.

If dividends were not paid in 2021, enter “0” in the line.

• Line 030.

General rules for processing 6-NDFL

6-NDFL includes a title page and 2 sections. A distinctive feature of the report (when compared with 2-NDFL) is that the data in it is a summary and is not reflected separately for each person.

IMPORTANT! We advise you to fill out 6-NDFL in the following sequence: section 2 - section 1 - title page, that is, we start with detailed data and move on to general information.

Let us recall the basic rules for generating a report:

• We fill out the calculation for each OKTMO.
• If filling out by hand, use only a blue, purple or black pen.
• If we prepare a report on a computer, choose the Courier New font with a height of 16–18 points.
• We fill the cells from left to right, and put dashes in the empty ones.
• If there are no indicators, put 0 in the corresponding field.
• We do not use double-sided printing; inspectors will not accept such a report.
• We fill out the report with an accrual total.
• We take the indicators from the tax register.

IMPORTANT! If you don't keep tax records, you're at great risk. Their absence is recognized by the Tax Code of the Russian Federation as a very serious violation of the rules for accounting for income and expenses, which is punishable by a fine (Article 120 of the Tax Code of the Russian Federation).

Now let’s move on directly to filling out 6-NDFL line by line. We have prepared an example and detailed instructions to help you cope with this task.

Explanations for section 1 of the report:

• “Procedure for filling out line 70 of form 6-NDFL”;
• “Procedure for filling out deadline 040 form 6-NDFL”;
• “Procedure for filling out line 020 of form 6-NDFL”;
• “Procedure for filling out line 080 of form 6-NDFL”;
• “Procedure for filling out line 060 of form 6-NDFL”;
• “Procedure for filling out line 090 of form 6-NDFL”;
• “Procedure for filling out line 050 of form 6-NDFL”.

And here are the supporting articles for section 2 of the report:

• “How to reflect the recalculation of vacation pay in form 6-NDFL?”;
• “Procedure for filling out line 130 in form 6-NDFL”;
• “Procedure for filling out line 120 of form 6-NDFL”;
• “Procedure for filling out line 100 of form 6-NDFL”;
• “How to correctly fill out section 2 in the 6-NDFL calculation?”;
• “Procedure for filling out line 140 of form 6-NDFL”;
• “Procedure for filling out line 110 of form 6-NDFL”.

On our website you will also find expert explanations on how to reflect in 6-personal income tax one-time bonuses, income in kind, sick leave, vacation pay and compensation for non-vacation leave, material benefits, property deductions, financial assistance, dividends and other mandatory information.

Use our assistant for filling out the 6-NDFL calculation, and you will be able to identify errors before sending the form to the tax authorities.

What is included in field 040 of form 6-NDFL?

Line 040 is included in Section 1 of the 6-NDFL report submitted by employers at the end of each quarter.

As you know, the first section of this calculation is filled in with a cumulative total, therefore in field 040 the indicator must be calculated from the beginning of the year to the end of the reporting period (1Q, half-year, 9 months, year).

According to the Filling Out Procedure, on page 040 you need to show the calculated tax (meaning personal income tax). The data is provided in a generalized manner for all those working under employment and civil law contracts.

Calculated personal income tax is the one that is calculated by the accountant from the income accrued to employees and reflected on line 020 6-personal income tax. This is not the tax that is actually subtracted from income upon payment, and not the one that is transferred to the regulatory authority, this is only the personal income tax that was calculated based on the accrual data.

When calculating the indicator to be reflected in line 040, you need to take the income value from field 020 of the 6-NDFL form, subtract from it the total amount of deductions reflected in 030, and then multiply the result of the difference by the rate from field 010.

Formula for calculating the value of page 040:

Page 040 = (page 020 - page 030) * page 010.

In field 010 the personal income tax rate is indicated; the formula shows that for different rates the income tax for field 040 will be calculated separately.

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Could line 070 be larger?

In the first section of 6-NDFL there is another line to reflect income tax data - 070, which shows the withheld personal income tax.

When filling out two fields 040 and 070, questions arise as to which value will be greater, whether they can coincide or must necessarily differ.

There is a significant difference between the values ​​of these fields:

• 040 - tax, which is calculated from income accrued in the reporting period - this occurs on the day recognized under the Tax Code of the Russian Federation as the date of actual receipt of income;
• 070 - tax that is withheld in the reporting period - is actually deducted from income, this occurs at the time of issuing funds in hand or on the day of transfer to the card.

The date of calculation and deduction of personal income tax may differ, which is why differences arise between the indicators of these fields.

In relation to income assigned for payment to personnel, the following terms for calculating and withholding personal income tax apply:

The table shows that for income in the form of wages, the dates for calculating and withholding taxes are different. Personal income tax will be calculated in one month and withheld in another.

Example:

Personal income tax must be calculated from the salary for December 2021 on December 31, 2019, and withheld from January 1 to January 15, 2021. This means that when filling out the 6-personal income tax calculation for the 1st quarter of 2021, personal income tax from the salary for December 2021 will not be included in line 040 , and at 070 it will hit.

From the salary for March 2021, personal income tax must be calculated on March 31, 2020, and withheld from the period from April 01 to April 15, 2021. This means that when preparing form 6-NDFL for the 1st quarter of 2021, personal income tax from the salary for March will go to line 040, and to 070 no.

Thus, the values ​​of fields 040 and 070 may differ. In this case, the indicator may be higher than 040, or perhaps even 070, depending on the size of the salary for the border months of the reporting period.

Below is an example where line 070 is greater than 040

Example of filling for 2021

Initial data for filling out 6-NDFL for the first half of 2020:

• salary for December 2021 = 140000;
• monthly salary for the months from January to May 2021 = 140,000;
• salary for June 2021 = 130,000 (one employee took vacation at his own expense).

There are 4 employees in the organization, no one is entitled to deductions.

Let's fill in the lines of the first section of 6-NDFL for the first half of 2021:

• 010 — 13%;
• 020 - 830000 (140000 * 5 months from January to May + 130000 for June);
• 040 — 107900 (830000*0,13);
• 060 — 4;
• 070 - 109200 (140000*0.13 (personal income tax for December 2019) + 140000*5 months*0.13), calculated tax for June 2021 is not included in this field.

That is, the line indicator 070 = 109200 turned out to be greater than 040 = 107900.

Example:

Should indicators 040 and 070 match?

No, the values ​​of fields 040 and 070 do not have to match, but they can if the amount of accrued wages and required deductions for the last month of the reporting period and for the month preceding this period are the same.

Example:

There are 5 people in the organization, the salary of four of them is equal to a salary of 30,000, the manager’s salary = 60,000.

No one is entitled to deductions.

6-NDFL is filled out for the 1st quarter of 2021.

For each month the same amount of wages is calculated = 30,000 * 4 + 60,000 = 180,000.

For January 2021 and March 2021, a salary of 180,000 was also accrued.

Since deductions are not allowed, the personal income tax calculated for the calculation of 6-personal income tax = 13% * (180,000 for Jan. + 180,000 for Feb. + 180,000 for March) = 23,400 - line 040.

Personal income tax withheld = 13% * (180,000 for Dec. 2019 + 180,000 for Jan. 2020 + 180,000 for Feb. 2020) = 23,400 - line 070.

As can be seen from the example, the values ​​of fields 040 and 070 completely coincided.

Is it worth taking zeros?

The answer to this question is not as clear-cut as it might seem. If we are guided by the Tax Code of the Russian Federation, then only tax agents “surrender” under 6-NDFL. That is, if there are no accruals, there seems to be no need for a report. And if there are accruals, then there can be no zero at all. The tax authorities themselves say the same thing.

However, in practice, various situations occur, and it is impossible to provide for all of them in the Tax Code of the Russian Federation. Thus, incorrect indication of OKTMO and KPP, even if there are payments to individuals, may entail the need to submit a zero 6-NDFL. Detailed explanations, as well as a sample zero, can be found in these materials:

• “How to correctly correct OKTMO in the calculation of 6-NDFL?”;
• “The procedure for filling out form 6-NDFL with different OKTMO and checkpoints”.

In addition, you can take zero marks at will. This means that if you decide to prepare reports even without being a tax agent, Federal Tax Service employees will not be able to refuse to accept it.

What is line 040 equal to?

The answer to the question: what is line 040 equal to in 6-NDFL - gives the control ratio of clause 1.3 from the letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11 / [email protected] as:

(page 020 – page 030) / page 010 × 100%.

Line 020 reflects the amounts that were accrued in favor of employees, with the exception of those payments that are not subject to personal income tax under Art. 217 of the Tax Code of the Russian Federation in accordance with the letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11/ [email protected]

Line 030 reflects deductions provided to employees.

Line 010 indicates the tax rate at which transactions reflected in this section of the declaration are taxed.

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If during the reporting period the employer made accruals that were taxed at different rates, then the first few sections will appear in 6-NDFL. Each of them will reflect its own value of line 040.

We automate the work of filling out 6-NDFL

The reporting period is a busy time for accountants, and of course, you want to use every opportunity that will help reduce the time for preparing reports. Today there are many ways to automate not only the process of issuing 6-NDFL, but also its verification and sending. Find details about commercial and free solutions here.

If you use 1C software, do not ignore this article, which reveals the nuances of filling out 6-NDFL in different versions of this accounting program. Please note that in older versions of 1C, generating 6-NDFL can be problematic. Here you will also find the procedure for filling out calculations using this well-known accounting program.

Do you want to fill out 6-NDFL online? We recommend reading this publication. From it you will learn what advantages online payment processing provides, how to carry it out and what difficulties you may encounter.

When organizations and individual entrepreneurs are required to submit 6-NDFL in electronic form

In cases established by law, organizations and individual entrepreneurs not only can, but also must submit 6-NDFL online, in electronic form. These in 2021 include taxpayers who, as of 2021, had an average number of employees of more than 10 people.

Such enterprises are required to report in Form 6-NDFL exclusively through TCS (telecommunication channels) - a system for submitting tax and accounting reports in electronic form.

However, this does not automatically mean that taxpayers who paid wages to fewer employees during the year are not entitled to electronic communications with tax authorities. Not at all, if the average number of employees in 2019 was less than 10 people, the employer has the right to choose the most convenient way for him to submit 6-NDFL

– he can do this both using paper media and electronically:

How to check whether 6-NDFL is filled out correctly, and what happens if errors are found

The Tax Code of the Russian Federation provides for liability both for late submission of 6-NDFL and for its incorrect submission, which can be considered:

• Incorrect method of submitting the report (on paper instead of electronically).
• Inclusion in the calculation of inaccurate data that was not corrected before detection by tax authorities.

And if the first violation is easy to avoid (just remember the number of individuals to whom you paid income), then it is better not to allow the second. Or, as a last resort, try to detect flaws before the inspectors do.

Read about the penalties applied by tax authorities in the articles:

• “Is it possible to accrue penalties for personal income tax after submitting 6-NDFL?”;
• “Is it possible to avoid blocking an account for failure to submit 6-NDFL?”;
• “Fines for 6-NDFL: rules for imposition”.

Still, before submitting the report, it is better to make sure that it is correct. This can be done in several ways: by comparing report data with accounting and tax registers, as well as using control ratios that are used by inspectors to check 6-NDFL. This will help reduce the risk of inconsistencies in reporting and eliminate the need to provide explanations and clarifications.

Do you have questions about filling out the updated calculation for 6-NDFL? Check it out here:

• “Covering letter for the updated calculation of form 6-NDFL”;
• “6-NDFL: the error of the first quarter is corrected by two clarifications”;
• “You may not submit the updated 6-personal income tax for the 1st quarter and half of the year when recalculating “extra” deductions for the employee in July”;
• “Return of personal income tax that was excessively withheld last year: is updated reporting necessary?”.