Review of the new form 6-NDFL, used from 2021

The filling procedure is prescribed in Order of the Federal Tax Service of the Russian Federation dated October 15, 2020 No. ED-7-11/753. From the 1st quarter of 2021, the 6-NDFL calculation will include the 2-NDFL certificate as an appendix; you will no longer need to submit it separately. The 2-NDFL certificate is filled out separately once a year for each individual to whom income was paid, and the 6-NDFL certificate is submitted quarterly for the entire organization.

Quarterly reporting reflects the total income paid to all individuals. The data in section 1 of form 6-NDFL is shown for the last three months of the reporting period, in section 2 - on a cumulative basis from the beginning of the year. Certificates of income and tax amounts are filled out once a year; they do not need to be submitted with quarterly reports.

Reporting must be submitted at the place of registration of the organization or individual entrepreneur. For each separate division, a separate 6-NDFL calculation is submitted at the place of its registration (letter of the Ministry of Finance of the Russian Federation dated November 19, 2015 No. 03-04-06/66970, letter of the Federal Tax Service of the Russian Federation dated December 28, 2015 No. BS-4-11 / [email protected] ) .

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Small firms with up to 10 employees are allowed to submit 6-NDFL reports on paper.

If the number exceeds 10 people, you will have to report electronically. This norm applies from 01/01/2020 in accordance with the amendments made to the Tax Code by Federal Law dated 09/29/2019 No. 325-FZ.

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Deadlines for submitting 6-NDFL

Form 6-NDFL must be submitted no later than the last day of the month following the reporting quarter. And the annual calculation is no later than March 1 of the year following the expired tax period (taking into account clause 2 of Article 230 of the Tax Code as amended by Federal Law No. 325-FZ of September 29, 2019).

Taking into account weekends and holidays in 2021, the following reporting deadlines are provided:

• for 2021 - no later than 03/01/2021;
• for the 1st quarter of 2021 - until 04/30/2021;
• for half a year - until 08/02/2021;
• nine months before November 1, 2021.

The accountant's calendar will help you submit Form 6-NDFL on time.

Order to update form 6-NDFL

The draft order of the Federal Tax Service on the modified form 6-NDFL was published on the resource for posting developments of regulations and their public consideration.
The regulatory document will approve an updated form for calculating the amounts of personal income tax calculated and withheld by the tax agent. More recently, innovations in 6-NDFL still went through the stages of discussion, adjustments based on the results of proposals, preparation of an opinion on RIA, and anti-corruption expertise. The finalized draft was sent to the Ministry of Justice, after which it is subject to official publication. October 15, 2021 The Ministry of Justice registered this order containing a new form of calculation 6-NDFL, which included 2-NDFL submitted to the tax certificate.

Until recently, the 6-NDFL report was generated once a quarter, and the 2-NDFL report was sent to the Federal Tax Service once a year. The 6-NDFL reports collected the income indicators of all individuals, and the 2-NDFL certificate reflected the income of an individual.

Forms 6-NDFL and 2-NDFL from the reporting period 2021 will now be replaced by a single form.

2-NDFL certificates for the Federal Tax Service will be canceled, and data on the employee’s income will go to the application “Certificate of income and tax amounts of an individual,” which will only be updated in the annual report.

The application contains almost all the values ​​​​from the current certificate, but the details of the tax agent are not indicated in it. The 6-NDFL report will include the required number of sheets of the application replacing 2-NDFL, according to the number of employees receiving income.

How to fill out Section 1 “Data on tax agent obligations”

In this section, you need to group income for the last three months by date of receipt. For each group, you need to note the dates of tax withholding and transfer to the budget.

Thus, line 020 indicates the generalized amount of withheld tax for all employees for the last three months, line 021 indicates the date no later than which the tax must be transferred to the budget, and line 022 indicates the generalized amount of withheld tax payable. Lines 030-032 are provided for personal income tax amounts that were returned to employees.

The sum in field 020 must be equal to the sum of fields 022, of which there must be the same number as fields 021. Similar rules are provided for lines 030-032.

Starting from 2021, the date of receipt of income by an individual, the date of tax withholding and the amount of income actually received do not need to be indicated.

New form 2-NDFL in 2021

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Download the form or sample for filling out 2-NDFL (valid until the end of 2021)

Download form 2-NDFL (new from 2021)

Download the form for a certificate of income and personal income tax for an individual (new from 2021)

View instructions for filling out the certificate

On 10/23/2018, a new order of the Federal Tax Service of the Russian Federation dated 10/02/2018 N ММВ-7-11/ [email protected]

This regulatory act approved a completely new form of the 2-NDFL certificate, as well as the procedure for filling it out and submitting it to the Federal Tax Service.

From the moment the new Order comes into force (from 01/01/2021), the following cease to apply:

• Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/485 as amended. dated January 17, 2018, which approved the old certificate form, as well as the procedure for filling it out;
• Order of the Federal Tax Service of the Russian Federation dated September 16, 2011 No. ММВ-7-3/576, which established the regulations for submitting information to the tax authorities.

What changed?

There are different forms of certificates for submission to the tax office and issuance at the request of the employee:

1. Form 2-NDFL KND 1151078 (Appendix No. 1 to the Order);
2. Certificate of income and tax amounts of an individual (Appendix No. 5 to the Order).

The name, structure and content of the certificate for the Federal Tax Service have been changed:

• The discrepancy between the name and content of the document, which was observed earlier, has been corrected (now the form is called “Certificate of income and tax amounts of an individual”);
• the new form contains fewer sections (3 instead of 5), but is located on two sheets: the “old” section 3 is placed on a separate page in the appendix “Information on income and corresponding deductions by month of the tax period”;
• a code has now been added to the information about the details of the notice of granting deductions: “1” – provision of a property deduction to the taxpayer, “2” – social deduction, “3” – reduction of personal income tax by the amount of fixed advance payments (previously only the document number and the date of its issue were indicated) .

The Order is also accompanied by a new form for the register of certificates 2-NDFL (Appendix No. 1 to Appendix No. 4 of the Order), supplemented with lines for entering details (signs of submitted certificates) of reorganized legal entities.

In addition, the rules for submitting reports to the Federal Tax Service exclude the possibility of submitting 2-NDFL on electronic media (flash drives, disks, etc.). And when submitting the form through TCS channels, the previously existing limitation has been canceled: 3,000 certificates in one file.

The certificate that will be issued to employees is almost identical in appearance to the still valid form 2-NDFL. The line about the attribute, the adjustment number and the Federal Tax Service code, as well as the details of the notification of the provision of a deduction, have been removed from it. Otherwise, the order of filling remains the same.

Sample of the new form 2-NDFL (KND 1151078)

Sample certificate of income and tax amounts for an individual

Read in more detail: New certificate 2-NDFL

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Discussion: 3 comments

1. Svetlana:
   02/16/2018 at 15:42

   Do employees also need to provide the same certificate upon dismissal, or is the form slightly different? Why do they need the “attribute” or “adjustment number” fields?

   Answer

   Alexei:

   02/19/2018 at 00:39

   Hello. The employee is given a standard certificate form; no separate form is provided for such a case (clause 3 of Article 230 of the Tax Code of the Russian Federation).

   The procedure for filling out the “attribute” and “adjustment number” fields is described in detail in the instructions for filling out the 2-NDFL certificate (the link is at the very beginning of the article).

   Answer

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How to fill out Section 2 “Calculation of calculated, withheld and transferred personal income tax amounts”

In the second section, you should show the amount of accrued income, calculated and withheld by personal income tax, generalized for all individuals from the beginning of the tax period. The amounts of accrued dividends, income under labor and civil contracts for the performance of work (rendering services) are recorded in separate lines.

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Section No. 2 of the 6-NDFL calculation can be placed on several pages if the organization uses different personal income tax rates.

What's new in form 6-NDFL?

Adjustments to form 6-NDFL are associated with the following points:

• renaming some fields. For example, the column “Submission period (code)” will be renamed to “Reporting period (code)”, and the column “Tax period (year)” will be renamed to “Calendar year”;
• inclusion of generalized information about income, deductions and personal income tax in section 2 of the calculation. It is called “Calculation of calculated, withheld and transferred personal income tax amounts”;
• adding separate lines for different types of income. The division concerns dividend payments (p. 111), payments under employment contracts (p. 112), payments under GPC agreements (p. 113);
• indication in section 1 “Data on the obligations of the tax agent” only information about the amounts of personal income tax and the timing of its payment. Accordingly, the new form will not indicate the date of receipt of income. In addition, in section 1 it will be necessary to record information about the amounts of personal income tax returned for the last 3 months (in general and broken down by return date);
• indication in section 2 of the excessively withheld amount of personal income tax.

Updated calculation

Organizations and individual entrepreneurs must submit an updated calculation in form 6-NDFL if errors are found in the primary report or false information is provided.

The indication of the updated calculation is written on the title page in the “adjustment number” field (001, 002, 003, etc.). The clarification can be submitted without applications with a certificate. But if changes need to be made to the information from the certificates, you will have to submit the entire calculation.

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What changes in 2-NDFL reporting

The abolition of 2-NDFL and changes in 2021 to the previously applied rules are due to the entry into force of the new wording of clause 2 of Art. 230 of the Tax Code of the Russian Federation, introduced by Art. 2 laws of September 29, 2019 No. 325-FZ. It was expected that the innovations would be in effect from 2021, but the Federal Tax Service did not have time to approve the corresponding reporting form. Now the draft order of the Federal Tax Service, which contains revised provisions on personal income tax reporting, is undergoing approval before final approval.

2-NDFL for 2021

For 2021, reporting on income paid to individuals is submitted by employers within the same deadline - no later than 03/01/2021. Companies and individual entrepreneurs with up to 10 employees can submit 2-NDFL on paper. Other employers are required to send certificates to the Federal Tax Service in electronic form. The form is filled out according to the form from Appendix No. 1 to the order of the Federal Tax Service of Russia dated October 2, 2018 No. MMV-7-11 / [email protected] That is, according to the 2-NDFL certificates for 2020, the previous submission procedure is maintained, there are no changes yet.

2-NDFL for 2021

Starting with reporting for 2021, different rules will apply:

• certificate form 2-NDFL is cancelled;
• employers will fill out a new form 6-NDFL, which will also include as an appendix “Certificate of income and tax amounts of an individual” - that is, certificates of income will be combined with Calculation 6-NDFL.

The new certificate will not contain information about the tax agent, since they are reflected on the title page of form 6-NDFL. Otherwise there are few changes. Section 1 of the certificate includes information about the individual who is the recipient of the income. Section 2 reflects the total amounts of income and tax for the year. Section 3 on tax deductions will be supplemented with several lines about the details of notifications from the Federal Tax Service. A separate section 4 will indicate the tax not withheld from an individual. Information on income and deductions by month, as before, is indicated on the sheet attached to the certificate.

It is planned to include information about employees only in annual reporting. For the 1st quarter, half a year and 9 months, only general accruals are reflected in form 6-NDFL without filling out certificates for individuals.

Data adjustment will be possible by submitting an updated Calculation 6-NDFL, in this case:

• corrections to general accruals in the Calculation do not require submitting an application with certificates;
• When clarifying the information in the certificates, you will need to fill out the entire Calculation 6-NDFL.

It is planned that for the first time, tax agents will submit reports on the updated Form 6-NDFL for the 1st quarter of 2021.

Key points

Well, here I would like to say that the situation is developing so rapidly that you just have time to read the latest news. For example, we wrote a note dated October 27, 2021, where we talked about the changes known at that time and planned for the beginning of 2018. There, by the way, we spoke about 6-NDFL and said that the form would not change. And please, today we are writing a new note about how it will differ from the current edition... By the way, according to the new model, you will have to report to the Federal Tax Service until April, when you will need to submit annual reports.

Now let's go over its contents and finally make sure of what it will look like next year:

1. The 6-NDFL form will, as before, contain a title page, section 1 “Generalized indicators” and section 2 “Dates and amounts of actual income received and withheld personal income tax.” Already good;
2. Please note that sheet 2 contains a new barcode. Currently the number is “1520-1017”, and from 2021 expect to see “1520-2024”;
3. Next, two columns will appear on the title page of the new 6-NDFL in which you will need to indicate: reorganization form code; TIN and KPP of the reorganized company. For simplicity and convenience of further work, we will report these codes (1 - transformation; 2 - merger; 3 - division; 5 - accession; 6 - division with simultaneous accession; 0 - liquidation);
4. An important point: the order in which you fill out the form changes. It looks like this: First, you must indicate in the 6-NDFL calculation the INN and KPP at the location according to the certificate of registration with the tax office at the location (5th and 6th category of KPP - “01”). Then you will need to submit to the inspectorate at the location of 6-NDFL for the last period and updated reports for the reorganized organization, indicating on the title page in the line “at the location (accounting) (code)” code “21”, and in the upper part - TIN and checkpoint of the successor organization. Next, in the column about the “tax agent”, it is important to indicate the name of the reorganized company or its separate division. If the form is not filled out on behalf of the reorganized company, then it is advisable to put dashes in the TIN and KPP lines;
5. The performance venue codes have changed. We recommend that you search for them on the Internet using a similar query.

Basically, that's all. No further changes have been heard yet. We would really like to believe that this is really the case.