We rent out 6-personal income tax for 2021. We are preparing for reporting for 2021 news from 02/25/2021

Changes in document content

Starting from the 2021 calendar year, reporting acts for 2021 are submitted according to a modified format. The exact list of changes to 6-NDFL, deadlines for 2018 can be found on the Federal Tax Service website. The updated version of the form is presented:

title - a sheet without numbering;
barcode with the numeric value 15202024;
changed sequence of filling out reports.

Now tax agents can provide forms in person, send them by e-mail or via TKS through an operator on duty.

Submission period: code 6-NDFL

Appendix No. 1 to the Procedure for filling out Form 6-NDFL contains the code designations of the periods for which this income tax report was generated. They are placed on the title page of the document in the field specially designated for this parameter. In standard situations, you must select one of the following codes:

The 1st quarter corresponds to the code “21”;
for the half-year the code is “31”;
if a form is submitted based on the results of 9 months, the combination “33” is entered in the document;
the annual interval is designated as "34".

Reorganized (or liquidated) tax agents indicate the frequency of preparation of the reporting form using separate codes. For them, the period of provision - code 6-NDFL is designated as:

“51” – 1st quarter;
"52" - half a year;
“53” – nine months;
in the annual Calculation the code “90” is indicated.

Features of reporting in 2021

The text of paragraph 2 of Art. 230 of the Tax Code of the Russian Federation establishes a unified form 6-NDFL - the deadline for submitting reports in 2018 remains the same. Documentation is submitted for the first quarter, half a year, 9 months and a year. If the last day of payment coincides with a weekend, you can use the next working day.

About submitting reports for 2021 - in the article at the link

Reporting for the first quarter

The taxpayer is required to submit 6-NDFL for the first quarter of 2018 by May 3. This is due to holidays - from April 30 to May 2. According to paragraph 7 of Art. 6.1 The Tax Code allows postponing the submission of documents to post-holiday working hours, i.e. May 3, but that's the deadline.

Half year

Submission of reports for the first half of 2018 is carried out until July 31 inclusive. Since there are no holidays or weekends on this date, the deadline will not be extended.

Tax reports for 9 months

The last work report 6-NDFL in 2021 is due from October 1 to October 31. Lawyers recommend submitting the form in advance, since if there is a delay on the basis of clause 3.2 of Art. 76 Tax Code the company’s bank account is blocked.

The annual report is due by April 1, 2021.

6-NDFL: instructions for filling out

The report consists of a title and two sections. The form is structured so that in section 1 the indicators are reflected from the beginning of the year, and in section 2 information is indicated only for the last quarter of the reporting period. Instructions for filling out Calculation 6-NDFL are contained in the order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/450 (Appendix No. 2).

How to fill out 6-NDFL for 9 months:

Section 1 contains information about accruals made by the employer in favor of hired personnel for 9 months (including those amounts that were accrued, but their payment relates to the next reporting period, for example, salary for September), as well as about the amounts of tax calculated and withheld during the reporting period.

6-NDFL (see below for a sample of filling out the 3rd quarter) should reflect accruals on income that relate to payments subject to personal income tax. If the payment is completely tax-free, its amount is not included in the report (for example, maternity benefits). In the Calculation it is necessary to reflect, incl. such income:

wage;
remunerations paid under the terms of GPC agreements;
vacation pay;
benefits for the period of temporary disability;
premium;
additional payments and allowances, the payment of which is guaranteed to personnel by the current remuneration system;
material aid;
dividends;
income in kind.

In section 2, an example of filling out 6-NDFL for the 3rd quarter of 2021, which will be discussed further, contains data on wages and taxes for July-September, grouped by the dates of actual receipt of income (line 100), withholding of personal income tax (line 110) and the deadline established to pay tax (line 120).

When filling out section 2, it is necessary to take into account the provisions of Art. 223 and 226 of the Tax Code of the Russian Federation. Thus, for salaries, bonuses and other remunerations, the date of receipt of income (line 100) is considered to be the last day of the month of accrual, and vacation pay, financial assistance and sick leave reflect the date of their payment. Personal income tax withholding date (line 110) is the day the income is paid. The deadline for transferring to the budget (line 120) for vacation and sick pay is the last date of the month of their payment, and for salaries and other income - the next day after payment to the individual.

How to meet reporting deadlines?

For 6-NDFL, the deadlines for submission in 2018 do not change. The document is considered sent:

e-mail – after recording the fact of transfer;
notification from the TCS operator no later than 24:00 before the expiration of the last day of the period;
the date the letter was sent by mail is the day the reporting is submitted;
personal delivery of the document to the tax inspector - the date is entered manually.

If settlement papers are sent to the wrong address, the deadline for submitting the 6-NDFL report (2018) is not adjusted.

Who does not need to submit Form 6-NDFL in 2021?

If an individual entrepreneur or organization did not perform the functions of a tax agent and, accordingly, did not pay income to individuals, then there is no need to submit Form 6-NDFL, even “zero”, to the Federal Tax Service.

However, if at least one month during the reporting period an individual entrepreneur or organization acted as a tax agent, then 6-NDFL will have to be submitted starting from the period in which income was accrued to individuals.

But if in at least one month an individual entrepreneur was recognized as a tax agent, then he will have to report in the specified form for all reporting periods of the year, starting from the one in which the income was accrued. And all because 6-NDFL is compiled on an accrual basis from the beginning of the year.

In a situation where an individual entrepreneur or organization decides to submit “zero” 6-NDFL reporting to the tax office, it must be accepted (based on Letter of the Federal Tax Service of the Russian Federation N BS-4-11/7928 dated May 4, 2016).

Sanctions for late submission of a report

Tax agents who fail to submit the form on time are fined and their bank account is subsequently frozen. According to clause 1.2 of Art. 126 of the Tax Code, a legal entity or individual entrepreneur pays 1000 rubles. for each calendar month. The delay time is counted from the moment after the deadline for submitting 6-NDFL - the deadline for submitting reports for 2018 must also be observed by the company’s employees. They are subject to a fine of 300-500 rubles.

For the calendar year 2021, reporting papers are submitted 4 times. We recommend downloading the unified form of the new form below to avoid misunderstandings on the part of the tax authorities.

Who needs to submit Form 6-NDFL in 2021?

In 2021, everyone who acts as a tax agent for income tax is required to submit form 6-NDFL to the tax service at the place of registration (clause 2 of Article 230 of the Tax Code of the Russian Federation). Thus, in accordance with paragraph 1 of Article 83 of the Tax Code of the Russian Federation, the calculation is submitted to:

individual entrepreneurs - at the place of residence;
organizations - at their location.

The deadline for submitting 6-NDFL in 2021, as specified in paragraph 2 of Article 230 of the Tax Code, is no later than the last day of the month that follows the reporting period. This norm of tax legislation applies equally to both legal entities and individual entrepreneurs.

Please note that if a company has separate divisions, they also have the obligation to submit a report in Form 6-NDFL to the Federal Tax Service at the place of their registration. The calculation must be submitted in relation to employees of such departments, as well as individuals who work according to the GPD and have entered into contracts with these departments.

This might also be useful:

New form 6-NDFL 2021
General taxation system for individual entrepreneurs
Tax system: what to choose?

Deflator coefficients for 2021
How much taxes does an individual entrepreneur pay in 2021?
What taxes does the individual entrepreneur pay?

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Sanctions for late submission of 6-NDFL

If the 6-NDFL calculation is delayed by just one day, organizations and individual entrepreneurs may be fined. Based on clause 1.2 of Article 126 of the Tax Code, the amount of the fine is 1,000 rubles (for each full/incomplete month of delay).

It should be noted that the period of delay begins from the deadline for filing the report and lasts until the date of its submission.

Please note that if the delay in 6-NDFL is more than ten days, then the tax agent, in addition to imposing a fine, also faces blocking his bank account. This is stated in Article 76 of the Tax Code of the Russian Federation (clause 3.2).

In addition, for violation of the deadlines for submitting calculations of 6-NDFL, Part 1 of Article 15.6 of the Administrative Code of the Russian Federation provides for punishment for officials of the organization in the form of fines of 300-500 rubles.

It should be taken into account that some persons are not subject to such administrative liability. In particular, lawyers, notaries and individual entrepreneurs.

Sanctions for reflecting inaccurate data in form 6-NDFL

Let us remind you that inspectors can fine you 500 rubles for submitting form 6-NDFL with false information, for example:

incorrect indication of income;
incorrect deduction amounts;
inaccurate codes or indicators (and so on).

But if an error was discovered and the organization or individual entrepreneur submitted a corrective report, then, based on Article 126.1 of the Tax Code, no fine will be imposed.

We add that in some situations (clause 1 of Article 112 of the Tax Code of the Russian Federation) the fine may be less than 500 rubles due to mitigating circumstances, namely (in accordance with Letter of the Federal Tax Service of the Russian Federation No. GD-4-11/14515 dated 08/09/2016) :

if the rights of individuals have not been violated;
the tax was not underestimated;
there were no adverse consequences for the state budget.

Carefully filling out Form 6-NDFL and timely submission of the report will avoid unpleasant consequences in the form of penalties.

Latest adjustments to form 6-NDFL

As mentioned above, by order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/18, changes were made to form 6-NDFL. The changes mainly concern the assignees of agency obligations under personal income tax. If before the end of the reorganization the legal entity has not reported on 6-NDFL, then responsibility passes to the legal successor. When filling out the form, the legal receiver must fill in the following information:

at the top of the title page - indicate your tax identification number and checkpoint;
in the field “At location (accounting) (code)” you should indicate “215”, and for the largest taxpayers - “216”;
in the line “Tax Agent” - indicate the name of the reorganized entity or its separate division.

In the new form 6-NDFL, two details have been added:

“Form of reorganization (liquidation) (code).” In this line you must enter one of the values: 1 – transformation, 2 – merger, 3 – division, 5 – accession, 6 – division with simultaneous accession, 0 – liquidation;
details “TIN/KPP of the reorganized organization”.

In addition to the above changes, there are changes in the new form that are not related to the reorganization of the enterprise:

the largest payers need to put a checkpoint on the certificate of registration with the tax office at the location of the legal entity, and not at the place of registration as the largest;
companies that are not the largest payers must indicate “214” instead of “212” in the details “At location (accounting) (code)”.

If the 6-NDFL report is submitted by a representative of an organization or individual entrepreneur, then on the title page, in addition to the name, you must provide the details of the document confirming the authority of the representative.

Forms and methods of submitting Form 6-NDFL in 2021

6-NDFL reporting in 2021 can be submitted in one of two forms:

in electronic form - if individual entrepreneurs (organizations) paid income to more than ten individuals during the reporting (or tax) period;
on paper - if individual entrepreneurs (organizations) paid income to less than ten individuals during the reporting (or tax) period.

Let us remind you that in past years, employers with up to 24 employees could submit paper reports. But from 2020 this limit has been reduced to 10 people. The same restriction applies in 2021.

6-NDFL in electronic form is submitted to the Federal Tax Service via TCS (telecommunication channels).

6-NDFL on paper can be submitted to the tax office:

On a personal visit.
Through a representative.
Send by Russian Post (by making an inventory of the attachment).

Responsibility for violation of deadlines for submitting a report (failure to submit)

In case of violation of the deadline for submitting 6-NDFL (or refusal to submit it) in 2021, penalties may be imposed on the organization or individual entrepreneur, up to and including blocking of the account.

The need to submit a 6-NDFL calculation to the tax office

Form 6-NDFL is required for submission to the Federal Tax Service to summarize information on individuals for the corresponding reporting period. The document reflects the following information:

about the amounts that were accrued and paid to hired personnel;
on the amounts of personal income tax calculated, as well as withheld and transferred to the state budget;
on the amounts of tax deductions due to individuals in accordance with the current legislation of the Russian Federation.

Form 6-NDFL in 2021

In 2021, for reporting for the previous year, the 6-NDFL form, valid from 2021, is used. We would like to remind you that in accordance with the amendments to the Order of the Federal Tax Service No. ММВ-7-11/450 dated October 14, 2015, on January 17, 2018, adjustments were made to the form and procedure for filling out form 6-NDFL, namely:

the title page of the document has changed;
The barcode "15201027" has been replaced with "15202024".

According to the latest information, forms 2-NDFL and 6-NDFL will be combined into one report. The State Duma adopted the law in the third reading, which announced that such a merger would take place starting with reporting for 2021. Therefore, in 2021 we will calmly form and submit 2-NDFL and 6-NDFL in the same way as in 2021.

Changes in 2021 in 6-NDFL for separate divisions

If an organization has several separate divisions located on the territory of one municipality, then it has the right to transfer personal income tax to the budget at the location of one of such separate divisions, or at the location of the organization, if the specified organization and its separate divisions are located on the territory of one municipality, independently selected by the tax agent. However, after choosing a tax authority, it is impossible to make a change in favor of another tax authority during the year.

We rent out 6-personal income tax for 2021. Getting ready for reporting for 2021