Every year, accountants, as well as entrepreneurs working without an accountant, clarify the deadlines for submitting reports and paying taxes in the new year. Changing weekends and holidays also bring changes to the accountant's calendar. New deadlines may also be associated with changes in legislation and the emergence of new reporting forms.
Likewise, in 2021, the deadlines for submitting some types of reporting have changed. For example, before March 1, organizations must submit a new report in the SZV-STAZH form. This page contains tables with deadlines for reporting and paying taxes in 2021. We recommend bookmarking this page, since deadlines may change throughout the year; we monitor these changes and make appropriate changes to the tables.
Reporting schedule for the 1st quarter of 2021
There are companies that manage to send annual reports at the end of December. But this is rather an exception to the rule. The bulk of taxpayers submit annual reports in the period from January to April.
| When to take it | What's for rent | Who rents |
| January 15 (Monday) | SZV-M for December 2021 - the first report to be submitted in 2021 | All policyholders |
| January 22 (Monday) | Unified simplified tax return for the past year | Organizations that do not have taxable objects and have no bank and cash flows |
| Information on the average headcount for the past year | All organizations | |
| Water tax declaration for the fourth quarter of 2021 | Companies and individual entrepreneurs listed in Art. 333.8 Tax Code of the Russian Federation | |
| Paper 4-FSS for the past year | All policyholders who employ less than 25 people | |
| DSV-3 for October - December 2021 | Policyholders paying additional premiums | |
| Invoice journal for the fourth quarter of 2021 in electronic form | Freight forwarders, intermediaries and developers | |
| Declaration on UTII for the fourth quarter of 2021 | All companies on UTII | |
| January 25 (Thursday) | VAT return for the fourth quarter of 2021 | VAT payers and tax agents (Article 143 of the Tax Code of the Russian Federation) |
| Electronic 4-FSS for the past year | Policyholders who employ more than 25 people | |
| January 30 (Tuesday) | Calculation of insurance premiums for the past year | All policyholders |
| February 1 (Thursday) | Transport tax return for the past year | Companies with transport |
| Land tax return for the past year | Land owners | |
| February 15 (Thursday) | SZV-M for January 2021 | All policyholders |
| February 28 (Wednesday) | Income tax return for January 2021 | Companies on OSNO with monthly reporting |
| Tax calculation for income tax for January 2021 | Tax agents calculating monthly advance payments based on actual profits received | |
| March 1 (Thursday) | 2-NDFL for tax that could not be withheld last year | Tax agents for personal income tax |
| SZV-STAZH | All policyholders | |
| March 15 (Thursday) | SZV-M for February | All policyholders |
| March 28 (Wednesday) | Income tax return for 2021 | Companies on OSNO |
| Income tax return for February | Companies on OSNO with monthly reporting | |
| Tax calculation for income tax for February | Tax agents calculating monthly advance payments based on actual profits received | |
| March 30 (Friday) | Organizational property tax declaration for 2021 | Property owners |
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Insurance premium payment calendar
An individual entrepreneur, regardless of the presence or absence of employees, the taxation system, or the amount of income, pays fixed contributions to compulsory pension and health insurance. The table below shows the deadlines for paying fixed contributions.
It should be noted that there are some nuances when you should not wait for the deadline for paying contributions, but it is more advisable to pay them quarterly.
Such cases occur if the individual entrepreneur uses the simplified tax system or UTII. The fact is that by paying contributions quarterly, an individual entrepreneur has the right to reduce the advance payment of the simplified tax system or the tax on imputed income by the amount of contributions paid. This is written in detail here:
- Reducing the simplified tax system for insurance premiums.
- Reducing UTII for insurance premiums.
| Contribution | Payment deadline |
| For compulsory pension insurance | Until December 31, 2017 for 2021 Until December 31, 2018 for 2021 |
| For compulsory health insurance | Until December 31, 2017 for 2021 Until December 31, 2018 for 2021 |
| For pension insurance in case of excess of real (imputed, potential) income during the year by 300,000 rubles | Until 04/01/2018 for 2021 |
You can pay taxes and fixed contributions using a receipt through a bank, if the individual entrepreneur does not have a current account, or from a current account, if there is one, using payment orders or a client bank.
In conclusion, we recommend that the reader pay attention to two more important publications:
- Production calendar for 2021. Necessary for accountants and managers to calculate working hours, business trips, vacation pay and sick leave.
- The size of the minimum wage in 2021. Insurance contributions, wages, and social benefits are tied to the minimum wage.
The page was last edited and contains current information as of 09/22/2017
Reporting schedule for the 2nd quarter of 2021
The composition of the reporting in the second quarter is, in principle, similar to the composition in the previous quarter. The only difference is that the reporting for the second quarter will not contain annual reports on profit, length of service, transport, land and contributions.
| When to take it | What's for rent | Who rents |
| April 2 (Monday) | Accounting statements for 2021 (balance sheet and appendices thereto, financial performance report) | All companies that maintain accounting |
| Declaration under the simplified tax system for the past year | Organizations on the simplified tax system | |
| 6-NDFL for the past year | Tax agents | |
| 2-NDFL for the past year | ||
| April 13 (Friday) | Confirmation of the type of activity in the Social Insurance Fund | All organizations |
| April 16 (Monday) | SZV-M for March | All policyholders |
| April 20 (Friday) | Water tax declaration for the first three months of 2018 | Companies and individual entrepreneurs listed in Art. 333.8 Tax Code of the Russian Federation |
| Declaration on UTII for the first three months of 2021 | Companies and individual entrepreneurs | |
| Invoice journal for the first quarter of 2021 in electronic form | Freight forwarders, intermediaries and developers | |
| Unified simplified tax return for the first three months of 2018 | Organizations that have no objects of taxation and no turnover in the bank or at the cash desk | |
| DSV-3 for January - March | Policyholders paying additional premiums | |
| Paper 4-FSS for the first three months of 2021 | Employers with no more than 25 employees | |
| April 25 (Wednesday) | VAT return for the first three months of 2021 | VAT payers and tax agents (Article 143 of the Tax Code of the Russian Federation) |
| 4-FSS for the first quarter of 2021 in electronic form | Employers with more than 25 employees | |
| April 28 (Saturday) | Income tax return for the first quarter of 2021 | Companies on OSNO |
| Income tax return for March 2021 | Companies on OSNO with monthly reporting | |
| Tax calculation for income tax for March or Q1 2018 | Tax agents for income tax | |
| May 3 (Thursday) | 6-NDFL for the first quarter of 2021 | Tax agents |
| 3-NDFL for the past year | IP | |
| Calculation of insurance premiums for the first quarter of 2021 | All employers | |
| Declaration under the simplified tax system for the past year | IP on the simplified tax system | |
| Calculation of property tax on advance payments for the first quarter of 2021 | Organizations that pay tax | |
| May 15 (Tuesday) | SZV-M for April | All employers |
| May 28 (Monday) | Income tax return for April | Companies on OSNO with monthly reporting |
| Tax calculation for income tax for April | Tax agents calculating monthly advance payments based on actual profits received | |
| June 15 (Friday) | SZV-M for May | All employers |
| June 28 (Thursday) | Income tax return for May | Companies on OSNO with monthly reporting |
| Tax calculation for income tax for May | Tax agents calculating monthly advance payments based on actual profits received |
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Deadlines for submitting annual financial statements
The main focus of accountants at the beginning of 2021 is focused on filing annual financial statements for 2021.
We take it once a year and spend from several days to months preparing it. As our survey conducted on the website showed: 35% of accountants cope with preparing reports in a maximum of 2 weeks, 48% prepare reports within a month, and only 17% of accountants use almost all the time allotted for this to prepare a report - from 2 to 3 months.
In 2021, the last day for submitting financial statements is April 2, 2021.
The last day for submitting financial statements, March 31, 2021, falls on Saturday. Therefore, it is postponed to the next working day. In 2021, accountants still have Saturday and Sunday (31.03 and 01.04), if someone does not have time to balance the balance sheet and reporting forms.
After submitting the annual reports, everyday life will come and every month you will have to submit some kind of report.
Reporting schedule for the 3rd quarter of 2021
The composition of the reporting in the third quarter is close to the composition of the reporting in the previous quarter.
| When to take it | What's for rent | Who rents |
| July 16 (Monday) | SZV-M for June | All employer-insurers |
| July 20 (Friday) | Paper 4-FSS for half a year | Employers with no more than 25 employees |
| DSV-3 for April - June 2021 | Policyholders paying additional premiums | |
| Water tax declaration for the 2nd quarter | Companies and individual entrepreneurs listed in Art. 333.8 Tax Code of the Russian Federation | |
| Unified simplified tax return for the second quarter | Organizations that have no objects of taxation and no turnover in the bank or at the cash desk | |
| Declaration on UTII for the second quarter | Payers of UTII | |
| Electronic journal of invoices for the second quarter | Forwarders, intermediaries, developers | |
| July 25 (Wednesday) | Electronic 4-FSS for six months | Employers with more than 25 employees |
| VAT return for the second quarter | VAT payers and tax agents (Article 143 of the Tax Code of the Russian Federation) | |
| July 30 (Monday) | Half-year income tax return | Companies on OSNO |
| Income tax return for June | Companies that report monthly | |
| Tax calculation for income tax for June or Q2 | Tax agents for income tax | |
| Calculation of insurance premiums for half a year | All employers | |
| Calculation of property tax on advance payments for the second quarter | Taxpayers | |
| July 31 (Tuesday) | 6-NDFL for half a year | Tax agents for personal income tax |
| August 15 (Wednesday) | SZV-M for July | All employers |
| August 28 (Tuesday) | Income tax return for July | Organizations that report monthly |
| Tax calculation for income tax for July | Tax agents for income tax | |
| September 17 (Monday) | SZV-M for August | All employers |
| September 28 (Friday) | Income tax return for August | Organizations that report monthly |
| Tax calculation for income tax for August | Tax agents for income tax |
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Calculation for 2021
| Month / Quarter / Year | Amount of days | Working time (hour) | ||||
| Calendar | workers | Weekends | 40 hours/week | 36 hours/week | 24 hours/week | |
| January | 31 | 17 | 14 | 136 | 122.4 | 81.6 |
| February | 28 | 18 | 10 | 143 | 128.6 | 85.4 |
| March | 31 | 22 | 9 | 175 | 157.4 | 104.6 |
| April | 30 | 20 | 10 | 160 | 144 | 96 |
| May | 31 | 20 | 11 | 160 | 144 | 96 |
| June | 30 | 21 | 9 | 168 | 151.2 | 100.8 |
| July | 31 | 21 | 10 | 168 | 151.2 | 100.8 |
| August | 31 | 23 | 8 | 184 | 165.6 | 110.4 |
| September | 30 | 21 | 9 | 168 | 151.2 | 100.8 |
| October | 31 | 22 | 9 | 176 | 158.4 | 105.6 |
| November | 30 | 21 | 9 | 167 | 150.2 | 99.8 |
| December | 31 | 21 | 10 | 168 | 151.2 | 100.8 |
| 1st quarter | 90 | 57 | 33 | 454 | 408.4 | 271.6 |
| 2nd quarter | 91 | 61 | 30 | 488 | 439.2 | 292.8 |
| 3rd quarter | 92 | 65 | 27 | 520 | 468 | 312 |
| 4th quarter | 92 | 64 | 28 | 511 | 459.8 | 306.2 |
| 2017 | 365 | 248 | 117 | 1973 | 1775.4 | 1182.6 |
Reporting schedule for the 4th quarter of 2021
The composition of the reporting in the fourth quarter is close to the composition of the reporting in the previous quarter. Annual reports will be submitted in 2019.
| When to take it | What's for rent | Who rents |
| October 15 (Monday) | SZV-M for September | All employers |
| October 22 (Monday) | Unified simplified tax return for the third quarter | Organizations that have no objects of taxation and no turnover in the bank or at the cash desk |
| Water tax declaration for the third quarter | Companies and individual entrepreneurs listed in Art. 333.8 Tax Code of the Russian Federation | |
| Declaration on UTII for the third quarter | Payers of UTII | |
| Electronic journal of invoices for the third quarter | Forwarders, intermediaries and developers | |
| DSV-3 for July - September | Policyholders paying additional premiums | |
| Paper 4-FSS for nine months of 2021 | Employers-insurers with no more than 25 employees | |
| October 25 (Thursday) | VAT return for the third quarter | VAT payers and tax agents (Article 143 of the Tax Code of the Russian Federation) |
| Electronic 4-FSS for nine months | Employers-insurers with more than 25 employees | |
| October 29 (Monday) | Income tax return for September or nine months | Organizations on OSNO |
| Tax calculation for income tax for September or nine months | Companies on OSNO in relation to income and taxes of foreign companies | |
| October 30 (Tuesday) | Calculation of insurance premiums for nine months | All employer-insurers |
| Calculation of property tax on advance payments for the third quarter | Taxpayers | |
| October 31 (Wednesday) | 6-NDFL for nine months | Tax agents |
| November 15 (Thursday) | SZV-M for October | All employer-insurers |
| November 28 (Wednesday) | Income tax return for October | Organizations that report monthly |
| Tax calculation for income tax for November | Tax agents for income tax | |
| December 17 (Monday) | SZV-M for November | All employer-insurers |
| December 28 (Friday) | Income tax return for November | Organizations that report monthly |
| Tax calculation for income tax for November | Tax agents for income tax |
In this table we have noted all reporting deadlines in 2018. A calendar with deadlines will help you avoid fines for late submission.
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Calculation for 2021
| Month / Quarter / Year | Amount of days | Working time (hour) | ||||
| Calendar | workers | Weekends | 40 hours/week | 36 hours/week | 24 hours/week | |
| January | 31 | 15 | 16 | 120 | 108 | 72 |
| February | 29 | 20 | 9 | 159 | 143 | 95 |
| March | 31 | 22 | 9 | 175 | 157.4 | 104.6 |
| April | 30 | 21 | 9 | 168 | 151.2 | 100.8 |
| May | 31 | 20 | 11 | 160 | 144 | 96 |
| June | 30 | 21 | 9 | 168 | 151.2 | 100.8 |
| July | 31 | 21 | 10 | 168 | 151.2 | 100.8 |
| August | 31 | 23 | 8 | 184 | 165.6 | 110.4 |
| September | 30 | 22 | 8 | 176 | 158.4 | 105.6 |
| October | 31 | 21 | 10 | 168 | 151.2 | 100.8 |
| November | 30 | 21 | 9 | 167 | 150.2 | 99.8 |
| December | 31 | 22 | 9 | 176 | 158.4 | 105.6 |
| 1st quarter | 91 | 57 | 34 | 454 | 408.4 | 271.6 |
| 2nd quarter | 91 | 62 | 29 | 496 | 446.4 | 297.6 |
| 3rd quarter | 92 | 66 | 26 | 528 | 475.2 | 316.8 |
| 4th quarter | 92 | 64 | 28 | 511 | 459.8 | 306.2 |
| 2016 | 366 | 249 | 117 | 1989 | 1789.8 | 1192.2 |
New experience report: submitted for the first time
From January 1, 2021, it is necessary to take into account some changes in the composition and deadlines for submitting reports. For example, before March 1, 2018, employers must submit to the Pension Fund for the first time a new annual report on the length of service of employees using the SZV-STAZH form.
In order not to be mistaken about when and what report to submit, we offer our readers an accountant’s calendar for 2021 with deadlines for submitting main reports. If you miss the deadline, regulatory authorities may impose a fine. And for failure to submit individual reports, even block the current account.
Below we provide tables with deadlines for submitting main reports in 2018 (calendar).
