Annual calculation of 6-NDFL for 2021: sample filling

How to fill out the 6-NDFL calculation for the 4th quarter of 2021? Has the new form of calculation of 6-NDFL been approved? How to show the December salary paid in January 2021 in the calculation? How can legal entities reflect the annual bonus for 2021, which was transferred to employees in December? Is it necessary to include September salary data in the calculation? You will find answers to these and other questions in this article, and you can also use a specific example to see a sample of filling out the 6-NDFL calculation for 2021. This material has been prepared taking into account all the new rules for filling out reports, based on the latest clarifications from the Federal Tax Service.

Calculation deadline for 2021

Calculation in form 6-NDFL is submitted to the Federal Tax Service based on the results of each quarter. The deadline for submission is no later than the last day of the month following the quarter. So, for example, 6-personal income tax for 9 months of 2021 was required to be submitted no later than October 31, 2021. However, the deadline for submitting annual personal income tax reports is different. The annual calculation of 6-NDFL based on the results of 2021, as a general rule, must be submitted no later than April 1 of the year following the reporting year. This is stated in paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.

Tax legislation provides that if the deadline for submitting a 6-NDFL calculation falls on a weekend or non-working holiday, then the reports can be submitted on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). April 1 and 2, 2021 are Saturday and Sunday. Therefore, the annual calculation of 6-NDFL must be submitted to the tax office no later than April 3, 2021 (this is a working Monday). See “Deadline for submitting 6-NDFL for 2021.”

It is worth noting that the annual calculation of 6-NDFL for 2021 is often referred to as “calculation of 6-NDFL for the 4th quarter of 2021.” However, calling it that is not entirely correct. The fact is that no later than April 3, 2021, the inspectorate is required to submit annual reports for the entire 2021, and not just for the 4th quarter of 2021. This is precisely what is emphasized in paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation. Moreover, the indicators in section 1 of the 6-NDFL calculation are filled in on an accrual basis from the beginning of 2021, and not just for the fourth quarter. Therefore, we can say with confidence that it is the annual personal income tax reporting that is submitted, and not the quarterly one.

Advice

We recommend not to delay submitting your annual payment for 2021 until April. In April, the deadline for submitting 6-personal income tax for the first quarter of 2021 will be approaching. It must be submitted no later than May 3. See “Deadlines for submitting 6-NDFL calculations in 2021: table.”

Who must submit the annual 6-NDFL

All tax agents must submit an annual calculation in form 6-NDFL for 2021 (clause 2 of Article 230 of the Tax Code of the Russian Federation). Tax agents for personal income tax are, as a rule, employers (organizations and individual entrepreneurs) who pay income under employment contracts. Also, customers who pay remuneration to performers under civil contracts can be considered tax agents. However, it is worth recognizing that the issue of the existence of payments and accruals in 2021 is quite individual and, in practice, there may be various controversial situations. Let's look at three common examples and explain when and who needs to submit 6-NDFL for 2021.

Situation 1. There were no accruals and payments in 2021

If from January 1 to December 31, 2021 inclusive, an organization or individual entrepreneur did not accrue or pay any income to individuals, did not withhold personal income tax and did not transfer tax to the budget, then there is no need to submit the annual 6-NDFL calculation for 2021. In this case, there was no fact upon the occurrence of which the company or individual entrepreneur became tax agents (clause 1 of Article 226 of the Tax Code of the Russian Federation). In this case, you can send a zero 6-NDFL to the Federal Tax Service. The tax office is obliged to accept it. “Zero 6-NDFL: is it necessary to submit it and why.”

It is worth noting that some accountants consider it advisable, instead of “zeros,” to send letters to the tax inspectorate explaining why 6-NDFL was not submitted. With this option, it is better to send such a letter no later than April 3, 2021. See “Letter about zero 6-NDFL: sample.”

Situation 2. Salaries were accrued but not paid

In the context of the economic crisis, there are common cases where there were no real payments to individuals in 2021, but the accountant continued to accrue salaries or remunerations. This, in principle, is possible when a business, for example, does not have money to pay earnings. Should I submit reports then? Let me explain.

If during the period from January to December 2021 inclusive there was at least one accrual, then you need to submit the annual 6-NDFL calculation for 2021. This is explained by the fact that personal income tax must be calculated on accrued income, even if the income has not yet actually been paid (clause 3 of Article 226 of the Tax Code of the Russian Federation). Therefore, the accrued amount of income and accrued personal income tax must be recorded in the annual calculation of 6-personal income tax for 2016. Actually, for these purposes, reporting in Form 6-NDFL was introduced, so that tax authorities could track accrued but not paid amounts of personal income tax.

Situation 3. The money was paid once

Some tax preparers may have paid out earnings only once or twice in 2021. For example, the CEO - the only founder could receive a lump sum payment in the form of dividends. Is it then necessary to fill out and send the annual 6-NDFL to the Federal Tax Service if there are no employees in the organization? Let's assume that the income was paid in February (that is, in the first quarter of 2021). In such a situation, the annual calculation of 6-NDFL for 2021 should be handed over to the tax authorities, since in the tax period from January to December there were accruals and payments. Use a similar approach if the income was paid, for example, only in the fourth quarter of 2021. Then you also need to submit an annual calculation.

If payments took place, for example, only in the first quarter of 2016, then in the calculation of 6-NDFL for the 4th quarter of 2021, you only need to fill out section 1. Section 2 is not required. This follows from the Letter of the Federal Tax Service dated March 23, 2016 No. BS-4-11/4958, which discussed the issue of a one-time payment of dividends. See “Filling out section 1 in 6-NDFL”.

Income that does not need to be shown in 6-NDFL

When calculating Form 6-NDFL, tax agents should not include the following amounts in line 020 based on the total income accruals in favor of individuals:

• state and social benefits from which employers do not withhold income tax;
• all types of pensions;
• compensation payments resulting from injury received at work;
• reimbursement for utility bills, rental housing;
• money paid to workers that replaces their rations and other types of in-kind allowances.

There is no need to show in this line payments related to the dismissal of employees. An exception is made for compensation accruals for vacations and severance pay within the limits of taxable amounts. Amounts in excess of three times (in some cases six times) average earnings when paying severance pay are subject to personal income tax and are subject to reflection in 6-personal income tax.

New form 6-NDFL for 2021: approved or not?

The new form for calculating 6-NDFL for filling out and submitting to the Federal Tax Service for 2016 was not approved. Therefore, prepare the annual report 6-NDFL in the form approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. Changes to this form have never been made before. You used it throughout 2021. Download the current 6-NDFL calculation form in Excel format and the procedure for filling it out from this link.

The annual 6-NDFL calculation form includes:

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

Next, we will explain the specifics of filling out each section of 6-NDFL for 2021 and answer the most controversial questions about the reporting of rolling salaries for September and December 2016.

Who fills out 6-NDFL?

The report on Form 6-NDFL is a calculation that provides data on accrued income from the beginning of the year, as well as withheld, paid and returned income tax for the last 3 months.

In addition, starting from 2021, this report also allows you to generate information on income and tax, which was previously filled out using a 2-NDFL certificate. This opportunity appeared due to the inclusion of additional pages with Appendix 1 in 6-NDFL - for the first time, all employers must submit a new application to the Federal Tax Service based on the results of 2022.

The calculation is submitted four times a year, the deadline for submission is the last day of the next month:

• 1st quarter - 30.04;
• half-year - 31.07 (in 2021 the deadline is postponed to August 2 due to the coincidence of July 31 with Saturday);
• 9 months - 10.31 (in 2021 the deadline is postponed to November 1, due to the coincidence of October 31 with Sunday);
• year - 01.03 next year.

Place of submission - branch of the Federal Tax Service at the location of the legal entity (or its separate division), as well as at the place of residence of the individual entrepreneur or private practitioner.

Submission method : electronically (if there are 10 or more employees), in any form (if there are less than 10 employees). This refers to those employees in respect of whom the employer acted as a tax agent.

Tax agents in relation to personal income tax have the obligation to prepare and submit 6-NDFL, these include:

• organizations that have employees with whom labor and civil law contracts have been concluded;
• Individual entrepreneurs, lawyers, notaries with employees working under labor and civil law contracts.

Even one payment for the period from which personal income tax is withheld is enough to trigger the obligation to fill out 6-personal income tax, since this means performing the functions of a tax agent, which entails additional obligations for reporting to the Federal Tax Service.

New form of payment

From the submission of reports for the 1st quarter of 2021, the calculation of 6-NDFL is formed according to a new form approved by Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11 / [email protected]

Submission on a previously valid form is not allowed - the report will not be accepted by the tax authorities.

The new form is significantly different; the sections in it have changed their places, their content has changed, and some wording on the title page has been updated. All changes in the calculation of 6-NDFL in one table.

.

Filling out the title page

When filling out the annual 6-NDFL for 2021, at the top of the title page, mark the INN, KPP and the abbreviated name of the organization (if there is no abbreviated name, the full name). If you need to submit a settlement in relation to individuals who received payments from a separate division, then fill in the “separate” checkpoint. Individual entrepreneurs, lawyers and notaries only need to indicate their TIN.

In the line “Adjustment number” of the annual calculation, if the calculation is submitted for the first time for 2016. If they submit a corrected calculation, then they reflect the corresponding adjustment number (“001”, “002”, etc.).

In the line “Submission period (code)”, enter 34 - this means that you are submitting 6-NDFL for 2021. In the “Tax period (year)” column, mark the year for which the semi-annual calculation is submitted, namely 2021.

Indicate the code of the division of the Federal Tax Service to which the annual reports are sent and the code on the line “At location (accounting).” This code will show why you are submitting 6-NDFL here. Most tax agents reflect the following codes:

• 212 – when submitting a settlement at the place of registration of the organization;
• 213 – when submitting the calculation at the place of registration of the organization as the largest taxpayer;
• 220 – when submitting a settlement at the location of a separate division of a Russian organization;
• 120 – at the place of residence of the individual entrepreneur;
• 320 – at the place of business of the entrepreneur on UTII or the patent taxation system.

If filled out correctly, a sample of filling out the title page of the annual 6-NDFL calculation may look like this:

Completing section 1

In Section 1 6-NDFL for 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. The first section is filled out with a cumulative total for the first quarter, half a year, nine months and 2021 (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650). Therefore, Section 1 6-NDFL for 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. See “Tax register for 6-NDFL”.

Section 1 looks like this:

Let us explain which lines of generalized values ​​are in section 1:

Also see “Filling out the lines in the 6-NDFL calculation.”

Section 1 of form 6-NDFL “Generalized indicators”

Section 1 of Form 6-NDFL indicates the sums of accrued income, calculated and withheld tax, cumulative for all individuals, on an accrual basis from the beginning of the tax period at the appropriate rate.

If the employer paid individuals during the tax period (presentation period) income taxed at different rates, section 1, with the exception of lines 060–090, is completed for each tax rate. If the indicators of the corresponding lines of section 1 cannot be placed on one page, then the required number of pages is filled in.

The totals for all rates on lines 060–090 are filled out on the first page of section 1. On line 010, you must indicate the appropriate tax rate using which the tax amounts are calculated.

Line 020 indicates all income, the date of receipt of which falls within the period of submission of the calculation. For example, if this is the first quarter, then you should indicate the entire salary accrued for January - March, including part of the salary for March paid in April (letter of the Federal Tax Service of Russia dated March 18, 2021 No. BS-4-11 / [email protected] , dated February 25, 2016 No. BS-4-11/ [email protected] ).

If temporary disability benefits are accrued in one reporting period and paid in another, then both the amount of income (line 020) and the amount of personal income tax calculated from it (line 040) must be reflected in the report prepared for the period in which the period falls payment of benefits (letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11 / [email protected] ).

Line 025 – the amount of accrued income in the form of dividends.

On line 030 - the amount of tax deductions that reduce income subject to taxation. On line 040 – the amount of calculated tax on an accrual basis from the beginning of the tax period.

On line 045 – the amount of calculated tax on income in the form of dividends, aggregated for all individuals, on an accrual basis from the beginning of the tax period.

On line 050 – the sum of fixed advance payments generalized for all individuals, accepted to reduce the amount of calculated tax from the beginning of the tax period.

On line 060, indicate the total number of individuals who received taxable income during the tax period. In the case of dismissal and hiring of the same individual during the same tax period, the number of individuals is not adjusted.

On line 070 – the total amount of tax withheld on an accrual basis from the beginning of the tax period.

On line 080 - the total amount of tax not withheld by the tax agent, cumulatively from the beginning of the tax period.

note

If it is impossible to withhold the calculated amount of tax from the taxpayer during the tax period, the tax agent is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to notify the taxpayer and the tax authority at the place of his registration in writing about the impossibility of withholding the tax, about the amounts of income from which tax has not been withheld and the amount of tax not withheld.

On line 090 - the total amount of tax returned by the tax agent, cumulatively from the beginning of the tax period.

Completing section 2

Section 2 of the annual report 6-NDFL indicates:

• dates of receipt and withholding of personal income tax;
• deadline established by the Tax Code of the Russian Federation for transferring personal income tax to the budget;
• the amount of income actually received and personal income tax withheld.

When filling out section 2, reflect the transactions performed in chronological order. Let us explain the purpose of the lines in section 2 in the table:

Keep in mind that section 2 of the annual 6-NDFL for 2021 should include only indicators related to the last three months of the reporting period (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650). That is, you need to show income and personal income tax - broken down by date - only for transactions made in October, November and December 2021 inclusive. Do not include 2021 transactions in section 2.

Step-by-step instructions for filling out 6 personal income taxes for the 1st quarter of 2021

Detailed instructions for filling out 6-NDFL are given in Appendix 2 of the Federal Tax Service Order No. ED-7-11 dated October 15, 2020 / [email protected]

The report reflects information on personal income tax accruals and withholdings from January to March 2021.

Step-by-step instructions for filling out 6 personal income tax are used in the example below.

Let's consider how to fill out the sheets of form 6-NDFL for the Ⅰ quarter of 2021 in accordance with the instructions. To do this, prepare a table that contains:

• Type and amount of accrued income
• dates of receipt and payment of income to employees
• tax deduction amounts
• tax withholding dates
• deadlines for transferring taxes to the budget
• amounts of personal income tax withheld

An example of filling out sections 1 and 2 of the annual calculation

Now we will give an example of filling out the 6-NDFL calculation for 2021, so that the general principle of filling out the sections is clear. Let's assume that in 2021, 27 people received income from the organization. In total, for the period from January to December, the summarized indicators for section 1 are as follows:

• the total amount of accrued income is 8,430,250 rubles (line 020);
• the amount of tax deductions is 126,000 rubles (line 030);
• the amount of calculated personal income tax is 1,079,552 rubles (line 070);
• the amount of tax not withheld by the organization is 116,773 rubles (line 080).

As for the fourth quarter of 2021 itself, income, deductions and personal income tax were distributed as follows:

Under such conditions, in section 1 you need to show generalized information from the beginning of 2021 on an accrual basis, and in section 2 you need to distribute accruals and payments relating to the 4th quarter of 2021. It will look like this:

Please note that our example conditions include the salary for December and the annual bonus for 2021, which were paid to employees on December 30, 2021. However, we did not reflect these payments in the annual report 6-NDFL. It does not matter when you actually paid your December salary and annual bonus: in 2016 or 2021. They need to be reflected in section 2 of the 6-NDFL calculation for the first quarter of 2021, since these operations will be completed in 2017. According to the latest clarifications from tax authorities, “completion of the operation” should be determined by the latest date when personal income tax should be transferred to the budget. We will consider in more detail the issue of reflecting “carryover” payments in 6-NDFL below.

Salary for December was paid in December: how to reflect it in 6-NDFL

The most controversial issues regarding filling out 6-NDFL are payments during transition periods. They are encountered when a salary or bonus is accrued in one reporting period and paid in another. The situation with salaries for December 2021 is especially controversial. The fact is that some employers paid salaries for December before the New Year (in December). Other organizations and individual entrepreneurs paid salaries and annual bonuses in January 2021. See “December 2021 Salary Payment Deadlines.” How to show December accruals in the report so that tax authorities accept 6-NDFL the first time? Let's look at specific examples of filling out 6-NDFD for 2021.

What kind of information will be checked by the Federal Tax Service?

Let's assume that the salary for December 2021 was paid on December 30, 2021. The month has not yet ended on this date, so it is impossible to regard such a payment as a salary for December in the full sense of the word. In fact, money paid before the end of the month is correctly called an advance. As of December 30, the employer is not yet obliged to calculate and withhold personal income tax, since wages become income only on the last day of the month for which they are accrued - December 31 (clause 2 of Article 223 of the Tax Code of the Russian Federation). Despite the fact that December 31 is a Saturday, personal income tax cannot be calculated or withheld before this date (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11/2169).

Example 1

The organization transferred the “salary” to the employees for December on the 30th in the amount of 180,000 rubles. From the payment made on the same day, personal income tax was calculated and withheld in the amount of 23,400 rubles (180,000 x 13%). The accountant transferred this amount on the first working day of 2021 - January 9.

Under such conditions, in section 1 of the 6-NDFL calculation for 2021, the accountant should correctly reflect the salary as follows:

• in line 020 – the amount of the December “salary” (RUB 180,000);
• in lines 040 and 070 - calculated and withheld personal income tax (RUB 23,400).

In section 2 of the 6-NDFL calculation for 2021, the December “salary” paid on December 30 should not appear in any way. You will show it in calculations for the first quarter of 2021. After all, when filling out section 2, you need to focus on the date no later than which personal income tax must be transferred to the budget. That is, paid income and withheld personal income tax must be shown in the reporting period in which the deadline for paying personal income tax falls. Such clarifications are given in the letter of the Federal Tax Service of Russia dated October 24, 2016 No. BS-4-11/20126. In our example, personal income tax must be transferred on the next working day in January – January 9, 2021. Therefore, in section 2 of the calculation for the first quarter of 2021, the December salary will need to be shown as follows:

• line 100 – December 31, 2016 (date of receipt of income);
• line 110 – December 31, 2016 (date of personal income tax withholding);
• line 120 – 01/09/2017 (date of transfer of personal income tax to the budget);
• line 130 – 180,000 (amount of income);
• line 140 – 23,400 (personal income tax amount).

Keep in mind that the tax withholding date on line 110 of section 2 of the 6-NDFL calculation for the 1st quarter of 2021 will be exactly December 31, and not December 30, 2021 (when the payment was made). The fact is that it was on December 31, 2021 that you had to accrue the December salary and offset it against the previously paid advance (which, in fact, was the December salary). The situation is similar with payments until December 30. If, for example, the salary calculation for December was made in the period from December 26 to 29, then the date of personal income tax withholding should still be the date “12/31/2016”.

Withholding personal income tax until the end of the month

Example 2

The organization transferred “salaries” for December to the employees on December 26 in the amount of 380,000 rubles. On the same day, personal income tax was withheld in the amount of 49,400 rubles (380,000 x 13%). The withheld amount was transferred to the budget the next day - December 27, 2021.

In order to fill out 6-NDFL, the accountant turned to the letter of the Federal Tax Service dated March 24. 2021 No. BS-4-11/5106. In this letter, it was recommended to withhold personal income tax on the day of actual payment of salaries (December 26), and transfer the withheld amount to the budget the next day (December 27). In addition, tax authorities advise reflecting these same dates in the 6-NDFL calculation. However, we do not recommend following such recommendations and filling out section 2 of the 6-NDFL calculation for 2021 in this way, for at least two reasons:

1. a 6-NDFL calculation filled out in this way will not pass format-logical control and will return with the error “the date of tax withholding must not precede the date of actual payment”;
2. withholding personal income tax from wages until the end of the month contradicts later recommendations of the Russian Ministry of Finance in a letter dated June 21. 2016 No. 03-04-06/36092.

Personal income tax was withheld from the January advance

Some accountants withheld personal income tax from the December salary during the next payment of income - from the advance payment for January 2021. How to fill out 6-NDFL in this case? Let's understand it with an example.

Example 3

The organization transferred the salary for December on the 30th in the amount of 120,000. The organization did not calculate and withhold personal income tax from the payment made. The accountant calculated personal income tax on December 31, 2021. The tax amount turned out to be 15,600 rubles (120,000 x 13%). This amount was withheld from the next payment - from the advance payment for January 2021, issued on January 19, 2021.

Under such conditions, the salary for December 2021 will be transferred to line 020 of the 6-NDFL calculation for 2021, and the personal income tax from it to line 040 of section 1 of the 6-NDFL calculation for 2021. Moreover, the tax that was not withheld must be shown on line 080, since the organization should have withheld it, but did not.

In section 2, the operation in the 6-NDFL reporting for the first quarter of 2021 can be shown as follows:

• line 100 – December 31, 2016 (date of receipt of income);
• line 110 – 01/19/2017 (withholding date);
• line 120 – 01/20/2017 (date of payment to the budget);
• line 130 – 120,000 (amount of income);
• line 140 – 15,600 (personal income tax amount).

Such completion and actions of the accountant, in our opinion, cannot be called correct, since the requirement of paragraph 6 of Article 226 of the Tax Code of the Russian Federation has been violated, according to which personal income tax from wages under an employment contract must be transferred no later than the day following the day of payment of income. Accordingly, line 120 must contain a date no later than 01/09/2017. Moreover, it is not entirely clear what prevented the accountant from withholding tax in December and not postponing this operation to the next year. We do not rule out that the above-mentioned filling option may also be returned to the tax agent marked “error.” However, according to our information, some tax inspectorates recommend filling out the 6-NDFL calculation this way. Therefore, in such a situation, we recommend additional consultation with your Federal Tax Service.

How to submit a report for the 1st quarter of 2021?

After the 1st quarter, tax agents need to fill out 6-NDFL and submit it by April 30, 2021 inclusive. The calculation provides data for the period from January to March 2021.

You need to fill out:

• title page - general data;
• section 1 - information for the last 3 months (January, February, March 2021);
• section 2 - data for the entire period (January - March 2021).

That is, for the first reporting period, both sections will be filled in based on the results of the first three months. In the future, in section 1 it will be necessary to provide information only for the last three months, in section 2 - for the entire period from the beginning of the year.

Instructions for filling

The table below explains exactly how employers need to fill out Form 6-NDFL, taking into account all the changes. The filling out process for the 1st quarter is different in that the last 3 months coincide with the reporting period, and therefore the registration process is simplified.

Design example

Below is a sample filling for the following source data:

The Alliance LLC organization has 5 employees to whom income was accrued in the 1st quarter of 2021 (tax is withheld on the day the income is paid):

• salary for December 2021 - 300,000 paid on 01/11/21, personal income tax of 39,000 was withheld from it;
• salary for January 2021 - 280,000 issued on 02/09/21, personal income tax of 36,400 was withheld from it;
• salary for February 2021 - 330,000 paid on 03/09/21, personal income tax withheld from it was 42,900;
• salary for March 2021 - 320,000 issued on 04/09/21, personal income tax of 41,600 was withheld from it;
• vacation pay for March 2021 - 30,000 paid on 03/20/21, personal income tax of 3,900 was withheld from them.

Filling example:

Salaries for December were paid in January

Many employers paid salaries for December in January 2017. If so, then show the December salary issued in January 2017 in the 6-NDFL reporting for 2021 only in section 1. After all, you recognized income in the form of wages in December and calculated personal income tax on it in the same month. Therefore, when calculating 6-personal income tax for 2016, distribute payments as follows:

• on line 020 – accrued income in the form of December salary;
• on line 040 – calculated personal income tax.

Line 070 of the 6-NDFL calculation for 2021, intended for withheld tax, is not increased in this case, since the withholding took place already in 2021 (letter of the Federal Tax Service of Russia dated December 5, 2016 No. BS-4-11/23138). In section 2 of the annual calculation, do not show the December salary paid in January (letter of the Federal Tax Service of Russia dated November 29, 2021 No. BS-4-11/22677)

Salaries for December were issued after the New Year

On January 9, 2021, the organization issued employees salaries for December 2021 - 250,000 rubles. Personal income tax was withheld from the payment on the same day - 32,500 rubles. (RUB 200,000 × 13%). Add this amount to line 070 of the 6-NDFL calculation for the first quarter of 2021. In section 2 of the same calculation, distribute the dates along lines 100–140:

• line 100 – December 31, 2016 (date of receipt of income);
• line 110 – 01/09/2017 (date of personal income tax withholding);
• line 120 – 01/10/2017 (date of transfer of personal income tax to the budget).

Design of a block with information about income

When filling out the Calculation in form 6-NDFL, the amount of accrued income is column 020. It contains the final values ​​of the earnings of individuals, which are taken into account as part of the tax base for income tax.

This line cannot show the amounts of payments for which the law provides for tax exemption. By letter dated 08/01/2016 No. BS-4-11/, the tax service emphasizes that non-personal income tax income of employees should not be reflected in form 6-NDFL.

In Art. 210 of the Tax Code of the Russian Federation provides a list of payments, the values ​​of which are added up by tax agents when forming 6-NDFL. The amount of accrued income is line 020 in 6-NDFL, from which it is necessary to exclude the income of employees specified in Art. 217 Tax Code of the Russian Federation. The peculiarity of filling out this column is that the amount of accrued income should not be reduced by tax deductions applied in the reporting period. Deductions are shown separately in line 030 and do not affect the result of cell 020.

The total value of income accruals in favor of the enterprise's employees is determined for each new period on an accrual basis by accumulating them from the beginning of the current year. The form was created for quarterly submission to regulatory authorities. The form is prepared for the following periods:

• 1 quarter;
• semi-annual calculation;
• nine month interval;
• year.

The basis for entering data into 6-NDFL is the accounting registers. For the absence or improper maintenance of them, a fine may be imposed on the enterprise. In 6-NDFL, the amount of accrued income is income for which the enterprise submitting the reporting form acts as a tax agent. When filling out line 020, it is necessary to ensure that a number of mandatory requirements are met:

• income accruals are subject to personal income tax;
• the obligation to withhold and transfer tax to the budget is assigned to the organization submitting the calculation;
• the total in column 020 must be identical to the total value of the total income shown for all employees of the enterprise in the 2-NDFL certificates;
• the amount of income in cell 020 is greater than the value in line 030;
• equality is satisfied between line 040 and the calculated value determined by the formula (column 020 - line 030) / 100 * column 010.

Salaries for September were paid in October

The deadline for paying personal income tax on salaries for September is October 2021. Therefore, when calculating for nine months, the accountant showed this payment only in section 1. Now these amounts need to be transferred to the reporting for 2021. See “6-NDFL for 9 months of 2021: example of filling out”.

In section 2 of the 6-NDFL calculation for 2021, you need to show the salary for September paid in October. Let's assume that the September salary was paid on October 10. The accountant will fill out section 2 of the annual calculation of 6-NDFL as shown in the example. The validity of this approach is confirmed, for example, by the Letter of the Federal Tax Service of Russia dated 01.08. No. BS-4-11/13984.

How to reflect bonuses in annual calculations

If bonus payment transactions were completed in the fourth quarter of 2016, then they must be shown in the annual calculation of 6-NDFL. However, keep in mind that salary and bonus in section 2 of form 6-NDFL must always be separated from each other. The fact is that the date of receipt of income in the form of wages is the last day of the month for which the employer accrued income (clause 2 of Article 223 of the Tax Code of the Russian Federation). A bonus is a bonus, not a salary, so the date of receipt of income is the day of payment (letter of the Federal Tax Service of Russia dated 06/08/2016 No. BS-4-11/10169). This means that the dates in rows 100 for income will differ. When paying salaries and bonuses, the tax agent needs to fill out two blocks of lines 100–140, even if the salary and bonus were paid on the same day. Let's explain with an example.

How to show bonuses in the annual 6-NDFL

On December 9, 2021, the organization gave employees a salary for November in the amount of 340,000 rubles. and a bonus - 210,000 rubles. Personal income tax from salary – 44,200 rubles. (340,000 rubles × 13%), and from the bonus – 27,300 rubles. (RUB 210,000 × 13%). The date of receipt of salary income is November 30, 2016, and bonuses are December 9, 2016. The accountant will distribute these payments in different lines 100 - 140 of the 6-NDFL calculation for 2021. In this case, the indicators of the 100 rows will differ.

If you paid the annual bonus for 2021 to employees in 2017, then, of course, it will not fall into section 2 of the annual 6-NDFL. You will show the bonus in the calculations for 2017.

Payments under a civil contract: payment in January

Let's consider another situation when an act for work performed (services rendered) under a civil contract with an individual was approved in December 2021, and payment for it took place in January 2017. In this case, the remuneration under the contract and personal income tax from it should be shown in sections 1 and 2 of the calculation for the first quarter of 2021. Do not show the operation in the 2021 calculations. This follows from the letter of the Federal Tax Service of Russia dated December 5, 2016 No. BS-4-11/23138.

If in December an advance was issued under a civil contract, then it should fall into section 2 of the annual calculation.

Advance under a contract

The organization paid an advance to an individual under a contract on December 19, 2021 in the amount of 20,000 rubles. The tax withheld from this amount amounted to 2600 rubles. (20,000 x 13%). The balance is planned to be issued in January 2021 - after completion and delivery of all work.

In such a situation, reflect the advance to the contractor in the payment period (in December). The date of receipt of income in this case is the day when the company transferred or issued the money to the person. It does not matter whether the company issues money before the end of the month for which the service is provided, or after.

In section 2 of the 6-NDFL calculation for 2021, show the advance by line:

• 100 “Date of actual receipt of income” – 12/19/2016;
• 110 “Tax withholding date” – 12/19/2016;
• 120 “Tax payment deadline” – 12/20/2016;

Method of transferring the annual calculation to the Federal Tax Service

Send calculations in Form 6-NDFL for 2021 to tax authorities electronically via telecommunication channels. “On paper” reporting can be submitted in the only case - if during the reporting or tax period the number of individuals (recipients of income) was less than 25 people. This follows from the provisions of paragraph 7 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.

Possible fines and account blocking

For late submission of 6-NDFL for 2021, a fine is possible - 1000 rubles for each full or partial month from the date for submitting the calculation (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). But also, if you do not submit the annual calculation within 10 days starting from April 3, 2021, then the Federal Tax Service has the right to block the bank account (clause 3.2 of Article 76 of the Tax Code of the Russian Federation). In addition, if, based on the results of the audit, tax officials find false information in the calculation, the fine for each calculation with such data will be 500 rubles.

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: