6-NDFL for the 4th quarter of 2021: instructions for filling out with examples

Who must submit reports on Form 6-NDFL

Tax legislation in part 6-NDFL, the instructions for filling out, establish that it must be formed by tax agents in relation to the amounts of accrued income to individuals.
This category includes companies and entrepreneurs that attract hired labor under labor and civil contracts. Persons who act as a source of income in relation to transactions with securities, other financial market instruments, etc. must also transfer 6-NDFL.

The obligation to submit 6-NDFL instructions for filling out applies both to business entities within the country and to foreign companies, representative offices, and separate divisions that operate on the territory of our state.

The report must also be submitted to notaries, lawyers, and doctors conducting private practices with the involvement of individuals for whom they act as a source of income.

Attention! The obligation to submit 6 personal income taxes also applies to individuals who have agreements with other individuals, as a result of which the latter receive income.

Report form

Has the new form of calculation of 6-NDFL been approved since 2021? Which form should I download to fill out a “paper” calculation for the first half of 2021? Has the format required for submitting payments electronically changed? Questions of this kind always arise before submitting regular tax reports.

For reporting for the first half of 2021, fill out form 6-NDFL, approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. This form should have been used before. You can, which applies to submitting 6-NDFL for the 2nd quarter of 2021. Format – Excel.

The current calculation form for 2021 includes:

• title page;
• section 1 “Generalized indicators”;
• Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

Should I submit zero 6-personal income tax?

There is no need to submit a blank report to the Federal Tax Service In accordance with 6-NDFL, instructions for filling out are not necessary:

• When in the reporting period under review, even if there were employees, they were not accrued and paid income.
• If the individual entrepreneur or organization does not have hired employees.
• During the reporting period, the business entity did not carry out activities.

This point is mentioned in several explanatory letters prepared by the tax authorities. However, in such situations, it is advisable to still send explanatory letters to the Federal Tax Service, which justify the reason for the failure to submit the report.

For companies where the manager is the only employee, it is necessary to submit reports in the prescribed form. If you ignore this point, then administrative measures may be applied to the organization.

A company is exempt from filing 6NDFL only if no payments were accrued or made to the director.

6-NDFL instructions for filling out establishes that zero reporting on this form exists. It needs to include:

• Title page.
• Section 1, where all indicators are 0.
• Section 2 - you can not complete it at all, or you can cross out all the provided columns.

What income is shown in 6-NDFL

In the calculation using Form 6-NDFL for the first half of 2021, you need to transfer all income in relation to which an organization or individual entrepreneur is recognized as a tax agent. Such income is, for example, wages, all types of bonuses, payments under civil contracts, benefits, vacation pay, dividends.

Non-taxable income under Article 217 of the Tax Code of the Russian Federation does not need to be shown in the calculation. At the same time, take into account the peculiarity of income that is not subject to personal income tax within the established standards (letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11/13984).

How to show income listed in Art. 217 Tax Code of the Russian Federation

Article 217 of the Tax Code of the Russian Federation lists income that is subject to personal income tax only partially (that is, not in full). These are, for example, gifts and financial assistance. In the calculation of 6-NDFL for the first half of 2021, such payments must be reflected as in 2-NDFL certificates: the entire amount paid should be included as income, and the non-taxable part should be shown as tax deductions.

6-NDFL due dates in 2017-2018

The rules of tax law determine that this report is prepared quarterly, so its reporting periods are: the first quarter, the first half of the year, for nine months, and a year.

According to the 6-NDFL report, the deadlines for submission in 2021 remained the same as in the previous period. This form must be sent to the tax office no later than the final day of the month following the reporting one, and for the total for the year - before the first of April of the year following the reporting one. If the due date falls on a weekend or holiday, then the final date is the date of the next working day.

6-NDFL in 2021 due date, table:

The dates for filing 6 personal income taxes in 2021 will be as follows, table:

Responsibility

For untimely submission of reports, the Tax Code provides for liability in the amount of 1000 rubles. for each month of delay. If the entrepreneur is late with the report even by 1 day, the fine will still be 1000 rubles, the same as for a full month.

Moreover, if more than two weeks have passed since the reporting was supposed to be received by the Federal Tax Service, the Tax Service has the right to block the organization’s accounts until the necessary documents are submitted.

At the same time, do not forget that for each form filled out with errors, you will also have to pay a fine of 500 rubles.

Where are the reports submitted?

6-NDFL instructions for filling out should be submitted by subjects:

• Legal entities - send reports in format 6 personal income tax to their location.
• Branches and representative offices at their location. The exception is large taxpayers, who have the right to choose to send a report to the location of the head office or a separate division.
• Entrepreneurs submit reports at the place of registration, that is, at their registration.
• Notaries, lawyers, citizens - at their place of residence.

Reporting methods

The law establishes the following methods of reporting:

• Submission of the 6-NDFL report on paper - the inspector is given two copies of the report, after which he checks it and puts an acceptance mark on one of them and transfers it to the representative of the tax agent. This method is available only for a business entity if it has no more than 25 employees.
• The 6-NDFL form is submitted via an electronic communication channel. To do this, you must have an electronic digital signature (EDS), an agreement with a special communications operator, and a specialized program.

Rules for filling out reports

When filling out the report, you must follow some rules:

• Tax amounts are always indicated only in whole numbers, without kopecks. If the tax has a fractional part greater than 50 kopecks, then an increase of 1 ruble occurs, if less, it is discarded.
• Income and expenses that were received in foreign currency are indicated on the basis of the exchange rate determined by the Central Bank on the dates of receipt and expenditure;
• If an error is made, then you cannot use a tool like “Stroke” or similar ones to correct it. You need to fill out this sheet again;
• The report is printed on only one side of the sheet. Double-sided printing is not permitted;
• If the report is stapled, then this must be done carefully in the very corner of the document, without damaging the sheets.
• If a digital value is written in a column, then the numbers must be entered starting from the leftmost cell. All remaining blanks must be crossed out at the end;
• If filling out the report by hand on a blank form, then this must be done with a pen with black, purple or blue ink.

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6-NDFL instructions for filling out

Let's look at the 6-NDFL example of filling out so that you know how to correctly fill out the declaration.

Sample of filling out the title page

First, you need to enter the TIN and KPP codes on the sheet. If the report is submitted by an entrepreneur, then he does not have a checkpoint code - in this case, the field must be completely crossed out. Then the sheet number is recorded in the general report stack. Usually this is 001.

Next you need to go to the field with the report number. If the form is submitted for the first time for this reporting period, then “000” is entered in the field, otherwise - the correction number in order.

In the “Submission period” field, enter the code corresponding to the period for which the report is submitted. It can be:

• 21 - rented out in the first quarter;
• 31 - rented out in six months;
• 33 - rented out in nine months;
• 34 – annual report is submitted.

The next field contains the number of the year for which the document is being compiled.

The next step is to record the Federal Tax Service code, as well as the location of the taxpayer. Here can be values:

• 120 - rented at the place of residence of the entrepreneur;
• 212 - for rent upon finding a company.

The full name of the company or full name is written in the large field without abbreviation. entrepreneur. If individual entrepreneur data is entered, then each part is written on a new line. All cells that are left blank must be crossed out.

The next step is to indicate the OKTMO code and phone number.

Nearby there are columns in which you need to enter the total number of sheets in the report, as well as how many documents are included as attachments.

At the bottom of the title page, information is written on the left:

• If the report is submitted personally by the taxpayer, put “1”. Next, indicate the full name of the director.
• If submitted by a representative, then put “1”, and information about the issued power of attorney is written in the empty field. A copy of the power of attorney is attached to the reporting.

Attention! If the form is filled out by an entrepreneur, then put dashes in the full name field, since this data is already indicated above.

Sample filling Section No. 1

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Important! This section contains information on a cumulative basis from the beginning of the current year to the end of the reporting period.

The page indicates the amount of income accrued since the beginning of the year for all employees, as well as the determined and withheld tax. If an employee had tax withheld at several rates at once during the year, then for each of them you need to draw up a separate sheet with section 1.

Attention! In a situation where several sheets with section 1 are compiled, the totals for lines 060-090 are entered only on the first one, and on all others they must be left blank.

6-NDFL instructions for filling out section 1:

• 010 - the rate at which the tax was withheld;
• 020 - the total amount of income that is taxed at the specified rate since the beginning of the year;
• 025 - the amount of dividend income from the beginning of the specified year;
• 030 - the amount of tax deductions provided to employees since the beginning of the year;
• 040 - the amount of tax, which is calculated at the specified rate from the beginning of the year;
• 045 - the amount of tax calculated on dividends from the beginning of the year;
• 050 - the amount of the transferred advance fixed tax payment;
• 060 - the total number of employees who for the current period have income taxed at the specified rate;
• 070 - total tax amount since the beginning of the year;
• 080 - the amount of income for which it was not possible to withhold tax;
• 090 - amount of taxes returned back.

Sample filling Section No. 2

This section contains amounts that relate only to the current period. You must enter the dates here:

• When the employee received income;
• When the tax was withheld from him;
• When it was listed.

Also, for each group of dates the amount of income and the amount of tax are recorded.

The formation in the lines must be entered as follows:

• 100 - the date when income was received from line 130 is recorded;
• 110 - the date when tax was withheld from this income;
• 120 - the date when the tax was transferred;
• 130 - amount of income for this date;
• 140 - the amount of tax that was withheld from the amount on the date recorded in line 110.

bukhproffi

Important! If on the same day employees received several types of income, which have different days with which taxes were withheld or sent, then each such income must be shown on a separate line. Otherwise, a merger can be performed.

One of the nuances of filling out the report is compliance with the actual deadlines for receiving income and withholding. So, if income was received in the last month of one reporting period, and the tax was transferred in the first month of the next, then in the first declaration it is shown only in Section 1, and in the second - only in Section 2.

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Section 1 of the 6-NDFL calculation for the 4th quarter of 2021

In Section 1 of 6-NDFL for the 4th quarter of 2021 “Generalized Indicators”, show the total amount of accrued income, tax deductions and the total amount of accrued and withheld tax for the entire year 2021.

Section 1 of the calculation includes income, deductions and personal income tax on them in total amounts: for the first quarter, half-year, 9 months, year on an accrual basis from the beginning of 2021 (clause 2 of article 230 of the Tax Code of the Russian Federation). Therefore, section 1 of 6-NDFL for the 4th quarter of 2021 should reflect the summary indicators from January 1 to December 31, 2021 inclusive. Take the information to fill out from the personal income tax registers.

Frequently asked questions when filling out the form

The procedure for reflecting compensation upon dismissal

The procedure for reflecting compensation upon dismissal in the report is similar to the reflection of salary calculations, however, these payments must be shown on different lines.

The procedure for filling out section 2 is as follows:

• The date of issuance of compensation is entered in lines 100 and 110;
• In line 120 - the next day of work;
• Lines 130 and 140 show the amount of compensation and withheld tax.

How to reflect bonuses

When reflecting a premium, it is necessary to focus on the order by which it was established. The final day of the month when such an order was issued is the day on which the income was received.

Section 2 is formatted as follows:

• Line 100 records the final day of the month when the order was drawn up;
• Line 110 - date of issue of the bonus to the employee;
• Line 120 is the date the tax was sent (usually the day after payment).
• Lines 130 and 140 - the amount of the premium and the tax withheld from it.

The procedure for recording sick leave

The document reflects only those sick leave for which personal income tax must be calculated. Otherwise, the control ratios in Section 1 will not converge. Maternity benefits are not included in the report!

Section 2 should be formatted as follows:

• The date of sending sick leave is recorded in lines 100 and 110;
• Line 120 shows the final day of the month when the payment was made. If the last day falls on a weekend, then the next next working day is entered.
• In line 130 - the amount of sick leave along with tax;
• Line 140 shows the tax amount.

How to reflect vacation pay in 6-NDFL

Vacation payments must be included in the report in the month in which they were issued to the employee. If vacation pay was accrued but not issued, then it is not included in the document.

In section 1, line 020 records all amounts of vacation pay that were issued this month along with personal income tax. In lines 040 and 070 - the tax amount.

Section 2 should be formatted as follows:

• In lines 100 and 110, the date of sending vacation pay is recorded;
• Line 120 shows the final day of the month when the payment was made. If the last day falls on a weekend, then the next working day is entered.
• In line 130 - the amount of vacation pay along with tax;
• Line 140 shows the tax amount.

All vacation pay paid on the same day can be combined into one entry.

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Important! If vacation pay is paid in the last month of the quarter, and the final day of the month (the day the tax is sent) falls on a weekend, then such payments must be included in the document in the next quarter.

How to take into account the salary issued next month

The organization is obliged to pay wages in two parts - an advance and the remaining part. The advance is issued in the same month for which it is accrued. Since the Tax Code does not recognize it as income (unless it is paid on the last day of the month), there is no need to show it in the report.

The amount of earnings is deposited according to the date of issue. This should be reflected as follows:

• The final day of the month for which the salary is calculated is entered in line 100;
• In line 110 - the date of payment of wages and withdrawal of taxes;
• In line 120 - the next business day when the tax is transferred.
• In line 130 - the full amount of the salary, taking into account the advance;
• Line 140 shows the tax amount.

How to take into account salaries issued in the same month

Since the Labor Code determines that the organization does not have the right to delay the payment of wages, and payment in advance does not violate the established rights of employees, it is allowed to issue the entire salary in the month of accrual. This is especially true at the end of the year, when some companies try to pay employees before the New Year holidays.

This output is reflected as follows:

• Line 100 records the ending day of the month;
• In line 110 - the day of payment of wages;
• In line 120 - the next working day (personal income tax payment);
• In lines 130 and 140 - the amounts of salary and tax.

Salary for June paid in July: how to reflect

Wages for June were paid in July (that is, already in the third quarter of 2021). This is the situation for most employers. In this case, the advance and salary for June 2021 do not need to be reflected in section 2 of form 6-NDFL for the 2nd quarter of 2021, since personal income tax will actually be withheld only in July 2021. Accordingly, the amounts of advance payment and salary for June, as well as withheld personal income tax, will be reflected in section 2 for the calculations for 9 months of 2017. But in section 1 of the calculation for the 2nd quarter of 2021, the amount of advance payment and salary for June should be, because personal income tax calculation dates fall in the first half of 2021.

Example: salary for June 2017

The organization paid the salary advance for June on June 27 - 35,000 rubles. The organization paid the second part of the salary on July 10, 2017 in the amount of 40,000 rubles. Total – 75,000 rubles. This amount is subject to income tax at a rate of 13 percent in the amount of RUB 9,750. (RUB 75,000 x 13%). On the day of salary payment (July 10), this tax will be withheld, and the next day it will be transferred.

Show the June salary paid in July 2021 in section 1 of the 6-NDFL calculation for the 2nd quarter. Moreover, enter into the report only accrued income, deductions and personal income tax (lines 020, 030 and 040). In lines 070 and 080, do not show data on the June salary. After all, the tax withholding date (the day of actual salary payment) has not yet arrived. Such a tax cannot be called unwithheld.

You will withhold personal income tax from your June salary only in July at the time of payment. Therefore, show it in line 070 of section 1, and the operation itself in section 2 of the report for 9 months.