Declaration 6-NDFL: procedure for filling out and submitting to the tax authorities

All tax agents - organizations and entrepreneurs who accrued and paid income to individuals in January-March - must report in Form 6-NDFL by May 2, 2017. To submit 6-NDFL calculations for the 1st quarter of 2021 to the tax office, you should use the same form as for 2021 - approved. by order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/450 dated October 14, 2015. Let's look at how tax agents should fill out the calculation of accrued and withheld personal income tax, what features to take into account, and also give an example of a completed form 6-NDFL.

Who should report for the first reporting period

Submitted by all personal income tax agents

All tax agents must submit calculations in form 6-NDFL for the 1st quarter of 2021 (clause 2 of Article 230 of the Tax Code of the Russian Federation). Let us recall that tax agents for personal income tax are, most often, employers (companies and individual entrepreneurs) who pay income under employment contracts. They are also customers - organizations and individual entrepreneurs who pay income to performers on the basis of civil contracts (for example, a contract or the provision of services).

If there have been no payments in 2021 yet

If during the reporting period (1st quarter of 2021) 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 6-NDFL calculation for the 1st quarter. Indeed, in such a situation, an organization or individual entrepreneur is not recognized as a tax agent. However, we note that an organization (or entrepreneur) has the right to submit a zero calculation to the Federal Tax Service. See “Zero 6-NDFL: do you need to submit it and why?”

If the salary is accrued, but there are no payments

If there were no actual payments in favor of individuals in the 1st quarter of 2021, but the accountant calculates salaries, then 6-NDFL should be submitted. This is justified by the fact that personal income tax must be calculated on recognized income. Even if it has not yet been paid (clause 3 of Article 226 of the Tax Code of the Russian Federation). In such a situation, in 6-NDFL you will need to show the income accrued in the 1st quarter of 2021 and the personal income tax that was not withheld.

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.

Report submission deadline

6-NDFL must be submitted to the tax office no later than the last day of the month following the reporting period (Article 230 of the Tax Code of the Russian Federation). If the deadline for submitting form 6-NDFL falls on a weekend or non-working holiday, then the calculation is submitted on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

The last day of April 2021 is the 30th (Sunday). Consequently, the deadline for submitting the report should be postponed to May 1. However, May 1, 2021 is a non-working day (Spring and Labor Day). In this regard, the deadline for submitting 6-NDFL for the 1st quarter of 2021 is May 2 (inclusive). Also see “How much rest do we have for the May holidays in 2021.”

Also, now you can familiarize yourself with the upcoming deadlines for submitting 6-NDFL in 2021. See “Deadlines for submitting 6-NDFL in 2021.”

Where to submit the payment

Calculation of 6-NDFL for the 1st quarter of 2021 must be submitted to the Federal Tax Service at the place of registration (clause 2 of Article 230 of the Tax Code of the Russian Federation). Most often, organizations submit 6-NDFL to the inspectorate, where they are registered at their location, and individual entrepreneurs at their place of residence (Clause 1 of Article 83 and Article 11 of the Tax Code of the Russian Federation). However, if employees of separate divisions receive income from these divisions, then 6-NDFL must be submitted to the location of the divisions. Also see “Where to submit 6-NDFL calculations.”

Where and when is the 6-NDFL declaration submitted?

The declaration is submitted by those organizations and individual entrepreneurs that have employees. This also applies to notaries, lawyers and other persons with private practice. The report is provided every quarter. In this case, you must have time to submit it before the end of the month following the reporting quarter.

It often happens that the day the report is submitted falls on a holiday or weekend. In such a situation, the submission of documents is postponed to the next working day following the rest days.

An individual entrepreneur is one of the tax agents who must submit 6-NDFL

Table: deadlines for submitting reports in 2017–2018.

Unlike quarterly reporting, the deadline for submitting an annual declaration always falls on the last day of the month, the first quarter after the reporting year.

If tax agents fail to submit Form 6-NDFL on time, then penalties will be assessed in accordance with the Tax Code of the Russian Federation. Employers who violate the deadlines established by law will have to pay 1 thousand rubles to the budget. for each month of delay.

There is a fine for late submission of the 6-NDFL report.

Supervisory authorities are empowered to block the current accounts of those individual entrepreneurs and commercial organizations that are more than 10 days late in submitting reports. If business entities submit Form 6-NDFL with inaccurate data, they face a fine of 500 rubles. for each incorrectly completed report.

The report is submitted to the tax office at the location of the organization or place of residence of the individual entrepreneur.

If a company has separate divisions, reporting is submitted depending on where employees receive income.

The completed 6-NDFL declaration can be sent to the Federal Tax Service by mail

The report is sent in the following ways:

• via the Internet (in this case, the delivery date is the date the letter was sent by email);
• by mail with a list of the contents (the delivery date is considered to be the day marked by the postal worker on the shipping receipt);
• in person or through an official representative of the company (the date of submission is the date stamped by the tax inspector on the second copy of the report).

Zero report 6-NDFL

If there are no employees in the company or the company or individual entrepreneur did not accrue or pay income to individuals, then Form 6-NDFL is not submitted. But this does not exclude the submission of a zero 6-NDFL report. The sample can be found here. Tax authorities will expect reports from firms and individual entrepreneurs, even if they do not need to report to them regarding Form 6-NDFL, since inspectors may not yet have such information. To prevent a fine from being assessed in this case, many taxpayers prefer to submit zero reports.

In this regard, taxpayers can do the following:

• submit a letter to the Federal Tax Service stating that the company or individual entrepreneur is not required to submit the 6-NDFL calculation;
• submit a zero calculation of 6-NDFL.

Tax agents have the opportunity to submit a zero calculation of 6-NDFL

If taxpayers decide to send a zero report, then they should be prepared for the fact that it will have to be sent at the end of each reporting period. The title page of the zero report is drawn up in the same way as the usual form 6-NDFL, but dashes are placed in the columns of sections 1 and 2.

Video: procedure for submitting the 6-NDFL declaration

Which form to use

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 1st quarter of 2017? Has the format required for submitting payments electronically changed? Many accountants have similar questions.

For reporting for the 1st quarter 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. No new form of calculation was approved. The procedure for filling out 6-NDFL and the format required for submitting a report to the Federal Tax Service in electronic form via the Internet also continue to apply. current form 6-NDFL.

It is worth noting that officials plan to change 6-personal income tax in 2017. Information about this appeared on the official portal of draft regulations. It is expected that the new form will need to be used from 2021. Therefore, in 2021 the new form will not be applied yet. And throughout 2021, you will need to report using the form approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450.

Composition of 6-NDFL

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.”

New form 6-NDFL

On January 18, 2021, the Federal Tax Service, by its order No. ММВ-7-11/ [email protected], approved a new form 6-NDFL, but it will come into force only on March 26, 2018 . For now, you need to report using the old form, approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/ [email protected]

However, for the next quarter, in any case, you will have to submit a new form, so let’s look at what has changed in it.

Innovations mainly concern reorganized legal entities . From January 1 of the current year, if the company fails to file 6-NDFL before the reorganization, its legal successor must do so. In this regard, changes to the form and the procedure for filling it out are as follows:

1. Appeared fields for the legal successor's details on the title page:
   field for indicating the form of reorganization, in which you need to put the appropriate code: 1 - transformation,
2. 2 - merger,
3. 3 - separation,
4. 5 - connection,
5. 6 - separation with simultaneous joining,
6. 0—liquidation;
7. field for indicating the TIN/KPP of the reorganized company (the rest are filled with a dash).
8. Introduced codes for assignees, which must be indicated in the field “at location (accounting)”:
   216 - for successors who are the largest taxpayers;
9. 215 - for everyone else.
10. In the field to confirm the accuracy and completeness of the information, an indication of the legal successor of the tax agent has appeared (code “1”).
11. When submitting the form by the legal successor, in the “tax agent” field you must indicate the name of the reorganized organization or its separate division.

In addition, minor changes will affect all tax agents , namely:

• in the field “at location (accounting)”, taxpayers who are not large ones must indicate code “214” instead of code “212” ;
• To confirm the authority of the authorized person, you will need to indicate the details of the document , not just its name.

Title page example

When filling out 6-NDFL for the 1st quarter of 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 a calculation is submitted for the first quarter of 2021. If they submit a corrected calculation, then they reflect the corresponding adjustment number (“001”, “002”, etc.).

In the line “Submission period (code)”, enter 21 - this means that you are submitting 6-NDFL for the 1st quarter of 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 6-NDFL calculation for the 1st quarter of 2021 may look like this:

Section 1: What to include

In Section 1 of 6-NDFL for the 1st quarter of 2021 “Generalized Indicators”, show the total amount of accrued income, tax deductions and the total amount of accrued and withheld personal income tax for the entire 1st quarter. Section 1 6-NDFL for 2021 should reflect the summary indicators from January 1 to March 31, 2021 inclusive. Take the information to fill out from the personal income tax registers. See “Tax register for 6-NDFL”.

This is what this section looks like:

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).

Let us explain in the table which lines of generalized values ​​are in section 1 of the first reporting period of 2021:

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

Section 2: What to include

In section 2 of 6-NDFL for the 1st quarter of 2021 you need to indicate:

• specific dates for 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.

Section 2 of the calculation looks like this:

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:

It is worth noting that in section 2 of the 6-NDFL report for the 1st quarter of 2017, only indicators related to the last three months of the reporting period should be included (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 January, February and March 2017 inclusive. Transactions from the 2nd quarter of 2021 should not fall into this section.

Rolling payments

Section 2 of 6-NDFL for the 1st quarter of 2021 is filled out on the reporting date - March 31 (Letter of the Federal Tax Service dated 02.25.2016 No. BS-4-11/3058) It provides generalized indicators only about those incomes from which personal income tax was withheld and transferred to the budget during the last three months of the period for which the calculation is submitted.

If income was received during January, February and March 2021, but the deadline established by the Tax Code of the Russian Federation for transferring personal income tax on this income has not yet arrived, then this income is also not reflected in Section 2. Such income and the personal income tax withheld from it will need to be shown in section 2 of the 6-personal income tax calculation for the period in which the tax should be transferred to the budget (Letters of the Federal Tax Service dated January 25, 2017 No. BS-4-11/1249).

For example, the payment deadline for the month is the 31st day of the current month. Accordingly, the salary for March 2021 was paid on 03/31/2017, personal income tax from it must be transferred to the budget no later than 04/03/2017 (04/01/2017 and 04/02/2017 are weekends). Therefore, even if the personal income tax withheld from the salary is transferred to the budget on March 31, 2017, the March salary and the personal income tax from it will not fall into section 2 of the 6-personal income tax calculation for the 1st quarter of 2021. 6-NDFL for the 1st quarter of 2021 will reflect:

• on line 020 - salary for January - March;
• in section 2 – salary for January – February. The salary for March 2017 will fall into section 2 of 6-NDFL for the 2nd quarter of 2021.

For convenience, we have presented the dates of receipt of income, withholding and transfer of personal income tax from the most common payments in the table below. Using this table, you can determine which payments made should be shown in the calculation for the 1st quarter, and which ones - in the calculation for the first half of 2021.

How to fill out 6-NDFL

The form consists of a title page and two sections. The title indicates the name of the tax agent, his basic details, as well as information about the tax authority. Sections 1 and 2 indicate information about all income of individuals from whom personal income tax is calculated. This includes not only employees, but also persons with whom civil contracts were concluded, if personal income tax is charged on payments thereunder. But income that is not taxed (for example, child benefits) is not reflected in the form.

Title page

The following image shows an example of filling out the informative part of the title page of form 6-NDFL (old form for the 2021 report).

Example of filling out 6-NDFL

If the calculation will be submitted after March 26, 2021 and the new form , you should take into account the features that we described at the beginning of the article. This is what the top of the title page looks like in the updated 6-NDFL:

Fragment of the title page of the new form 6-NDFL

Filling out the 6-NDFL cover page usually does not raise any questions. We described above how to fill out the TIN, KPP and OKTMO in the presence of separate divisions. Accordingly, in the absence of branches, their own codes are prescribed. The remaining fields are filled in like this:

1. “ Adjustment number ” - upon initial submission, “000” is indicated, otherwise the serial number of the declaration is indicated “001”, “002” and so on.
2. “ Submission period ” - for a yearly form this is code “34”.
3. «Taxable period» — 2021.
4. «Tax authority code" consists of two values:
   the first two digits are the region code;
5. the last two digits are the tax office number.
6. The code “ at location (registration) ” is taken from the appendix to the Order that approved the form. Organizations registered at the place of registration put “212” in the old form, and “214” in the new one.

Section 1

In this section, information is indicated on an accrual basis for the entire reporting period. It is filled out in the same way both in the new and in the old form - this section was not changed. Line by line completion of section 1 of form 6-NDFL is presented in the following table.

Table 2. Filling out the lines of section 1 of form 6-NDFL

Attention! If income was taxed with personal income tax at different rates , you need to fill out several blocks of lines 010-050 and indicate in each of them information at one rate. In this case, in lines 060-090 the indicators are reflected in the total amount.

Section 2

Section 2 contains information only for the last 3 months of the reporting period. That is, in section 2 of form 6-NDFL for 2021, you need to indicate data for the last quarter of this year.

There are 5 fields in this section that reflect the following information:

• on line 100 - date of receipt of income;
• on line 110 - the date of personal income tax withholding from this income;
• on line 120 - the date of transfer of the tax to the budget.
• on line 130 - the amount of income received;
• on line 140 - the amount of personal income tax withheld.

The main difficulties when filling out section 2 are determined by the dates of receipt of income and transfer of personal income tax . They differ for different types of income. To avoid confusion, we recommend checking the following table.

The table does not contain a column with the date of tax withholding, since most often it coincides with the date of receipt of income. Exceptions to this rule are below the table.

Table 3. Determination of dates for 6-NDFL

* Explanation . Personal income tax is not deducted from the advance payment - it will be deducted from the salary for the second part of the month. However, it happens that the advance is paid on the last day of the month. In this case, it is recognized as wages for the month, and personal income tax is withheld as from wages.

The date of receipt of income and personal income tax withholding do not coincide in the following cases:

1. When paying daily allowances in excess of established standards. The tax withholding day is considered to be the nearest day of payment of wages in the month in which the advance report is approved.
2. When receiving material benefits - expensive gifts, other income. The tax withholding day is considered to be the nearest salary payment day.

When filling out lines 100-120, all incomes for which all 3 dates coincide respectively are summed up. That is, you can sum up your salary and monthly bonuses. But quarterly bonuses, vacation pay, sick leave will be shown separately. The form will contain the required number of blocks of lines 100-140.

Important! When filling out line 130, income is indicated in full. That is, there is no need to reduce it by the amount of personal income tax and deductions.

So, when filling out 6-NDFL for 2021, we have the following:

1. Section 1 will reflect income actually received in 2021 .
2. Section 2 will include income for which personal income tax payment expires in the last quarter of 2021 .

Read about the nuances of reflecting wages for December in a separate article. If it is paid in January, it will not be reflected on the annual form.

Salary for December 2021: how to show in calculations

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. We discussed this issue in detail in the article “How to fill out the annual calculation of 6-NDFL for 2021.” But should the salary for December 2021 be reflected in the 6-NDFL for the 1st quarter of 2017? Let's figure it out.

December wages were paid in December

Let's assume that the salary for December 2021 is 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, it was impossible to calculate or withhold personal income tax before this date (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11/2169).

Why is December salary included in 6-personal income tax for the 1st quarter of 2017

The organization transferred the “salary” to the employees for December on the 30th in the amount of 120,000 rubles. From the payment made on the same day, personal income tax was calculated and withheld in the amount of 15,600 rubles (120,000 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 needed to show the salary like this:

• in line 020 – the amount of the December “salary” (RUB 120,000);
• in lines 040 and 070 - calculated and withheld personal income tax (RUB 15,600).

In section 2 of the 6-NDFL calculation for 2021, the December “salary” paid on December 30 should not have appeared. However, now it needs to be reflected in the calculation for the 1st 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 had to be transferred on the next working day in January – January 9, 2017. Therefore, in section 2 of the calculation for the 1st quarter of 2021, the December salary should 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 – 120,000 (amount of income);
• line 140 – 15,600 (personal income tax amount).

The date of tax withholding 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, 2016 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”.

If December salary was paid in January

Many employers paid salaries for December in January 2017. If so, then the December salary, issued in January 2017, in the 6-NDFL reporting for 2021 should have been reflected 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, in calculating 6-NDFL for 2021, payments should have been shown as follows:

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

Line 070 of the calculation of 6-NDFL for 2021, intended for the withheld tax, did not need to be increased, since the withholding of personal income tax took place already in 2021 (letter of the Federal Tax Service of Russia dated December 5, 2021 No. BS-4-11/23138). In section 2 of the annual calculation, the December salary paid in January should not have been shown (letter of the Federal Tax Service of Russia dated November 29, 2021 No. BS-4-11/22677).

If salary is paid in January

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 1st 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).

Was the act for the work performed under a civil contract signed in December 2021, and the remuneration paid in January 2017? In this case, reflect the remuneration under the contract and personal income tax on it in sections 1 and 2 of the calculation for the first quarter of 2021. Do not show the operation in the 2021 calculations. This is stated in the letter of the Federal Tax Service of Russia dated December 5, 2021 No. BS-4-11/23138.

Salary for March

Show the March salary paid in April 2021 in section 1 of the 6-NDFL calculation for the 1st quarter of 2021. Moreover, enter into the report only accrued income, deductions and personal income tax (lines 020, 030 and 040). In lines 070 and 080, enter “0”. After all, the tax withholding date (the day of actual salary payment) has not yet arrived. It is impossible to call such a tax not withheld.

You will withhold personal income tax from your March salary only in April 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 the first half of the year. This is consistent with the letter of the Federal Tax Service of Russia dated 01.08. 2021 No. BS-4-11/13984.

Salaries for March were paid in April

The company issued salaries for March on April 3. The accountant recorded the amount of the salary, deductions and personal income tax from it in lines 020, 030 and 040 of form 6-NDFL for the 1st quarter of 2021. And there is no need to show it in section 2, since the operation ended on April 4 (that is, already in the second half of 2021).

Section 1

Let's look at how to fill out 6-personal income tax for the 1st quarter of 2021 line by line. First, let's enter the general indicators of Section 1:

• 010 – tax rate 13%.
• 020 – accrued income for January-March 1,600,000 rubles. When filling out this line, do not indicate income that is completely exempt from personal income tax (for example, maternity benefits or gifts up to 4,000 rubles). If only part of the income is not subject to personal income tax, then the income is reflected in the full amount, and the non-taxable part is indicated as a deduction on line 030 (letter of the Federal Tax Service dated August 1, 2016 No. BS-4-11/13984). 6-NDFL for the 1st quarter, the example of which we are considering, does not contain completely non-taxable income.
• 030 – tax deductions for January-March 75,000 rubles.
• 040 – we calculate personal income tax: line 020 – line 030 * 13% = 198,250 rubles.
• 060 – number of individuals who received income – 10 people.
• 070 – when reflecting the withheld tax, it is necessary to take into account that in the calculation of 6-NDFL for the 1st quarter, line 070 may not include the amount of tax calculated for March if the March salary is paid to employees in April, that is, in the next quarter. This explains the inequality that often arises between lines 040 and 070, because personal income tax is calculated along with the salary and is withheld when it is paid. In our example, we will indicate the withheld personal income tax for January and February ((500,000 + 535,000 + 15,000) – (25,000 + 25,000)) x 13% = 130,000 rubles.
• 080 – do not fill in, because here the tax is reflected exclusively on natural income, or on material benefits, which was not withheld due to the lack of cash income from the individual in the reporting period. Many, when filling out 6-NDFL for the 1st quarter of 2021, mistakenly indicate the difference between lines 040 and 070, but this cannot be done (letter of the Federal Tax Service dated May 16, 2016 No. BS-4-11/8609).
• 090 – individuals did not have any excess tax withholding, set “0”.

April holiday pay paid in March

Let's assume that an employee goes on paid annual leave in April 2021. However, according to the Labor Code of the Russian Federation, vacation pay must be paid in advance. It is therefore possible that holiday pay was paid in March 2021. In this case, when calculating for the 1st quarter of 2021, show vacation pay in both sections 1 and 2. After all, the employee’s income arose in March, when he received the money. The company had to calculate and withhold personal income tax from vacation pay on the day of payment, and transfer the withheld amount to the budget no later than March 31.

If there was a bonus in the first quarter

It is worth noting that the method of determining the date of actual receipt of income in the form of a bonus depends on the results of the period for which the employee was awarded a bonus (based on the results of the month, quarter or year). It also matters what bonus is paid: production or non-production.

Non-production bonus

Non-production bonuses are incentive payments, not rewards for work performed. Therefore, they cannot be equated to wages. The dates of receipt of income and withholding of personal income tax are determined by subparagraph 1 of paragraph 1 of Article 223 and paragraph 3 of Article 226 of the Tax Code of the Russian Federation. Do not apply paragraph 2 of Article 223 of the Tax Code of the Russian Federation when paying such bonuses.

When calculating 6-NDFL, reflect the non-production bonus on the date of payment. On this day, you must simultaneously recognize income and withhold personal income tax (subclause 1, clause 1, article 223, clause 3, article 226 of the Tax Code of the Russian Federation). The monthly non-production bonus in section 2 is distributed as follows:

• on line 100 – date of payment of the premium;
• on line 110 - the same date as on line 100;
• on line 120 – the first working day after the one indicated on line 110;
• on line 130 – bonus amount;
• on line 140 – personal income tax amount.

Payment of bonus: example

The employee received a monthly bonus of 15,000 rubles for February on March 6, 2021. Personal income tax on this amount is 1950 rubles. The accountant filled out section 2 like this:

Production bonuses

Production bonuses are labor bonuses. That is, for work performed, and not just incentive payments. There is a special procedure for reporting them in 6-NDFL. The method for determining the date of actual receipt of income in the form of a bonus for performing job duties depends on the results of the period for which the employee was awarded the bonus (based on the results of the month, quarter or year). Letter This clarification is given in the letter of the Federal Tax Service dated January 24, 2017 No. BS-4-11/1139.

Thus, when paying bonuses for a month, the date of actual receipt of income is considered to be the last day of the month for which the employee was accrued bonuses. For example, when paying a bonus based on the results of January 2021, the date of receipt of bonus income is 01/31/2017.

But if a production bonus is paid based on the results of work for a quarter or a year, you need to focus on the date of the bonus order. Those. in the case when, for example, a bonus based on the results of work in 2021 based on an order dated 01/25/2017 was paid on 02/02/2017, this operation should be reflected in 6-NDFL for the 1st quarter of 2021 as follows:

Section 1:

• on lines 020, 040, 070 - the corresponding total indicators;
• on line 060 – the number of individuals who received income.

Section 2:

• on line 100 “Date of actual receipt of income” – 01/31/2017;
• on line 110 “Tax withholding date” – 02/02/2017;
• on line 120 “Tax payment deadline” – 02/03/2017;
• on lines 130 “Amount of income actually received” and 140 “Amount of tax withheld” - the corresponding total indicators.

Also see “How to show bonuses in 6-NDFL”.

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.

Example of filling out 1 and 2 calculations of 6-NDFL for the 1st quarter of 2021

Now we will give an example of filling out the 6-NDFL calculation for the 1st quarter of 2017. Let's assume that in 2021, 10 people received income from the organization. Their income is taxed at a rate of 13%, tax deductions are not provided. Here are the payments for the first quarter of 2017:

• for December 2021, a salary was accrued in the amount of 120,000 rubles. The amount of personal income tax is 15,600 rubles. Salaries were paid on January 12, 2017.
• for January 2021, a salary was accrued in the amount of 180,000 rubles. The amount of personal income tax is 23,400 rubles. Salaries were paid on February 2, 2017.
• for February 2021, a salary was accrued in the amount of 180,000 rubles. The amount of personal income tax is 23,400 rubles. Salaries were paid on March 3, 2021.
• for March 2021, a salary was accrued in the amount of 180,000 rubles. The amount of personal income tax is 23,400 rubles. Salaries were paid on April 5, 2021.
• The annual bonus for 2021 was paid based on the order dated January 25, 2021 in the amount of 890,000 rubles and was paid on February 2, 2017. The amount of personal income tax is 115,700 rubles.

We summarize the payments and dates of income received in the table:

When calculating 6-personal income tax for the first quarter of 2021, these indicators should be distributed as follows.

Section 1

Section 1 must be completed as follows:

• on line 020 – accrued salary for January–March 2021 – 1,550,000 rubles;
• on line 040 – the amount of calculated salary tax for January–March – 201,500 rubles;
• on line 070 - the amount of tax withheld from wages for December-February - 178,100 rubles.

The amount of personal income tax withheld from wages for March 2021 does not need to be shown in section 1.