Sample of filling out the 6-NDFL calculation for the 1st quarter of 2021

What is 6-NDFL?

First, let's look at the features of this form:

frequency of presentation – quarterly;
information is displayed in the document on a cumulative basis from the beginning of the reporting period (year);
the document is generated for each individual separate division or branch;
displays data on the accrued income of individuals, the tax calculated on it, tax deductions, as well as amounts of tax liability withheld and transferred to the budget.

Filling out 6-NDFL for the 1st quarter of 2021 and not only implies the transfer of amounts from one reporting period to another. This is due to the fact that the actual payment of income to the company’s employees occurs at the end of the reporting period, and the dates of tax withholding do not always coincide with the dates of accrual of tax liability and payment of wages.

It is also very important to note that the indicators reflected in the 6-NDFL report should be comparable with the indicators of other tax forms, in particular 2-NDFL certificates. In addition, 6-NDFL for the 1st quarter of 2021, the form of which we present to the attention of our readers, must undergo an internal document check after completion. To check the correctness of the document, the fiscal service has developed control ratios.

What types of income should be reported?

All types of income for which organizations and individual entrepreneurs act as tax agents are reflected in the 6-NDFL report for the 1st quarter of 2021. These include, for example:

payment to employees for the work they perform (basic salary);
various awards;
payment for services under civil law agreements;
some types of benefits;
payment for tariff vacation days;
dividends.

The income of employees who are included in the list given in Article 217 of the Tax Code of the Russian Federation is non-taxable; accordingly, they should be shown in 6-NDFL for 1 quarter. 2021 is not necessary. But at the same time, it is worth taking into account non-taxable income amounts within the permissible norms, which is stipulated in the Letter of the Federal Tax Service of the Russian Federation No. BS-4-11/13984. This is, for example, financial assistance, gifts, etc. Such types of income must be reflected both in the certificate in form 2-NDFL and in 6-NDFL. The amounts of such payments are shown in full, but the non-taxable part of the income is reflected as a tax deduction.

Composition of 6-NDFL

Despite the changes made to the tax document form, the composition of the calculation remained unchanged. The document consists of:

Title page.
Section 1. Report 6-NDFL for the 1st quarter of 2021, a sample completion will be presented to readers, this section indicates generalized information on the amounts of calculated, withheld and paid tax liability.
Section 2. In this section, the tax form reflects the amounts and dates of accrued and paid income, as well as the amounts and dates of tax liability calculated from these incomes and paid to the budget.

Information on what changes the 2018 6-NDFL form has undergone can be found in our separate consultation. They mainly affected enterprises that have undergone reorganization or are in the process of liquidation. On the Title Page of the document, lines were added to display information about such an enterprise; successor companies are required to fill them out.

General requirements for reporting

To correctly compile 6-NDFL, an example of filling out for the 1st quarter is presented below, you should be guided by Order of the Federal Tax Service No. MMV-7-11/450. First of all, we note that if an enterprise applies several tax rates, then Section 1 must be drawn up separately for each tax rate. In the case where an enterprise has several branches or separate divisions, then 6-NDFL 2021, available on our website, is compiled separately for each of them, while indicating the corresponding OKTMO and checkpoint. Explanations on this matter are given in Letter No. BS-4-11/13984.

After drawing up the form, the specified data is checked by applying the control ratios given in Letter No. BS-4-11/3852.

Filling out 6-NDFL in 2021 occurs strictly in compliance with the general requirements for preparing a tax form. These are:

text and numeric data are filled in from left to right;
in lines where no text information is reflected, dashes are inserted;
in cells where it is necessary to indicate quantitative or summary indicators, but there is no data to display them, dashes are inserted, with the exception of the first cell of the line, the value “0” is indicated in it;
if the 6-NDFL filling out for 2021 is on paper, then the document should be printed only on one side of the sheet; printing the report on both sides is prohibited;
You can fill out the paper version of the report in black or blue ink;
It is prohibited to use various corrective means to correct errors;
When filling out the document, no erasures or corrections are allowed;
if the new form 6-NDFL in 2021 is filled out electronically, you must use the Courier New font, height 16-18 points;
if the data does not fit on one page of the section, then additional sheets are filled in;
the data entered into the reporting form is taken from the tax registers of the enterprise;
all sheets of 6-NDFL for the 1st quarter of 2021, an example will allow you to fill out the document correctly, must be numbered;
The finished document must be certified by the signature of the head of the company and the seal of the organization.

Form changes to consider in 2019

You need to submit the 6-NDFL declaration for the 1st quarter of 2021 (as Calculation is sometimes called) on a new form, i.e., taking into account the changes made by Order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/ [email protected]
Let’s make a reservation right away: that no significant changes for tax agents (except for the preparation of the Calculation in the event of reorganization) have occurred.

The 6-NDFL calculation still consists of a title page and two sections:

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

However, when drawing up Form 6-NDFL for the 1st quarter of 2021, changes in the codes reflected on the title page of the Calculation must be taken into account.

Thus, if previously, in the line “At location (accounting) (code),” a Russian organization that is not the largest taxpayer indicated code 212, then in the report for the 1st quarter of 2018 it will be necessary to indicate code 214.

You can check the correctness of filling out the Calculation for the 1st quarter of 2018 using the Control Ratios (Letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11 / [email protected] ).

6-NDFL calculations are sent to tax authorities electronically. Telecommunication channels are used for this purpose. On paper, reporting is submitted only if in the 1st quarter of 2018 the number of individuals was less than 25 people (recipients of income). This is the provision of Article 230 of the Tax Code of the Russian Federation.

If the income was not taxed, then there is no need to show it when calculating. It is important to take into account the peculiarity of income that is not subject to personal income tax (within the limits established by the standards for the 1st quarter of 2021).

Generalized indicators

Declaration 6-NDFL is submitted on a new form according to the sample. The document was amended in accordance with the Order of the Federal Tax Service for 2018. This is where the data is filled in. There were no significant changes for tax agents.

You can always ask a tax officer for a sample form. In the upper part (title page), the required TIN and KPP data are provided. The details indicate the name of the reorganization sheet (if necessary, a separate division.

You will also need to confirm that the information is complete and reliable. The reorganization form usually states a merger, division, conversion, affiliation, liquidation, or division with simultaneous acquisition. When answering the question of how to fill out form 6-NDFL, you must pay attention to the rules prescribed by the tax service.

Sample filling

The main form included changes for 2021. They all relate to reorganization:

The largest taxpayers are required to provide a checkpoint (for this, a certificate of registration with the tax authority is taken according to the place of residence or registration)
Legal entities that are not the largest taxpayers are required to indicate code 214 instead of 212.

The title page additionally contains the title of the document and its details. This is necessary to confirm the authority of the representative.

The procedure for filling out the form was approved in accordance with the order of the Federal Tax Service of the Russian Federation. Information is taken from personal income tax registers. Indicators of amounts are required to be entered. If the amount is zero, the corresponding figure is indicated.

6-NDFL is certified by the head of the organization, an individual entrepreneur, or a representative by proxy. A lawyer or notary can also act as a witness.

When submitting a payment electronically, signing occurs using an enhanced qualified electronic signature. Please note that if questions arise regarding one of the points, it is better to clarify the information with the tax inspector.

The form of the report, the procedure for filling out 6 personal income taxes and its submission are determined by the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/ [email protected] At the beginning of 2018, changes were made to it by order of the Federal Tax Service of Russia dated January 17, 2018 N ММВ-7-11/ [email protected] , which came into effect on March 26, 2021.

A report that shows the calculation of personal income tax amounts is submitted quarterly in electronic format, if during the reporting quarter the organization made payments in favor of 25 people or more. If the organization reports for less than 25 people, then the form can be submitted on paper. The tax amount is filled in in rubles, and the income amount is filled in rubles and kopecks.

There is a fine for failure to comply with the deadlines for submitting the report. Each month of delay will cost 1000 rubles according to the norms of clause 1.2 of Article 126 of the Tax Code of the Russian Federation. The official responsible for failure to submit personal income tax reports on time will be fined from 300 to 500 rubles (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

If the information in the 6-NDFL report is found to be unreliable, the organization will be fined 500 rubles (Clause 1 of Article 126.1 of the Tax Code of the Russian Federation). Therefore, the chief accountant of each organization should know thoroughly how to fill out 6 personal income taxes.

Unlawful submission of the 6-NDFL report on paper carries a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

In 2021, the legal successors of reorganized companies have an obligation to submit 6-NDFL, if the company itself has not done so before the end of the reorganization. In particular, the successor organization should:

indicate the TIN and KPP at the top of the title page;
use code “215” (for the largest taxpayers - “216”) in the details “at the location (accounting) (code)”;
in the “tax agent” detail, indicate the name of the reorganized entity or its separate division;
in the new detail “Form of reorganization (liquidation) (code)” indicate one of the values: 1 - transformation, 2 - merger, 3 - division, 5 - accession, 6 - division with simultaneous accession, 0 - liquidation;
indicate “TIN/KPP of the reorganized company.”

In addition, there have been other changes to the procedure for completing the form.

The largest taxpayers provide checkpoints using a certificate of registration with the tax office at the location of the legal entity, and not at the place of registration as the largest taxpayer.

Tax agent organizations that are not major taxpayers must indicate the value “214” instead of “212” in the details “at location (accounting) (code)”.

The title page indicates the full details of the document confirming the authority of the representative.

The electronic format of 6-NDFL is also adjusted taking into account the listed amendments.

Although the report has been in effect for the fourth year, filling out 6-NDFL still raises questions among employers and accountants. In addition, a number of changes have been made to it that must be taken into account when filling out. In addition, young accountants are entering the profession and need instructions for dummies on how to correctly fill out 6 personal income taxes: we will analyze the steps step by step.

The document consists of the following sections:

Title page.
Section 1 (information is formed on an accrual basis).
Section 2 (information is reflected only for the specified quarter, without taking into account previous periods).

Below are instructions for filling out form 6-NDFL for 9 months of 2021.

Cover page of form 6-NDFL

Step 1. TIN and checkpoint

In the appropriate fields, indicate the TIN and KPP data of the organization submitting the report. If the report is submitted by a branch, then the branch checkpoint is indicated.

If 6-NDFL is submitted for the first time during the reporting period, then zeros are reflected in the “adjustment number” field.

An adjustment involves changes to the information provided to the Federal Tax Service. Clarification of the calculation for the corresponding reporting period is indicated by the adjustment number. For example: 001, 002, 003 and so on.

The period for providing 6-NDFL is the quarter for which the employer reports:

1st quarter - code 21;
half-year - code 31;
9 months - code 33;
year - code 34.

Codes for organizations providing information at the stage of reorganization (liquidation) are indicated in appendix. 1 Order.

The tax period is the calendar year for which the information is provided. The corresponding 4 digits are entered in the field.

The line indicates the code of the tax office to which the reports are submitted. This is a four-digit code in which:

the first 2 digits are the region number;
the second two digits are the inspection code itself (using the example of Federal Tax Service Inspectorate No. 9 of the Central District of St. Petersburg).

It is important to remember that reporting is sent to the inspectorate at the location of the organization or its separate division. Individual entrepreneurs submit this report to the tax office at their place of residence or place of business.

The code “By location (accounting)” helps determine which organization submits reports. The full list of codes is defined in the appendix. 2 to the Order.

The most common for organizations:

by place of registration - 214;
at the place of registration of a separate subdivision - 220;
the largest taxpayers indicate 212.

Individual entrepreneurs also indicate special codes:

at place of residence - code 120;
at the place of activity - code 320.

The short (if any) or full name of the company is printed in the “tax agent” field.

As required by the order of filling out report 6 of personal income tax, approved by the Order of the Federal Tax Service of the Russian Federation, indicate the code of the municipality in whose territory the organization or branch is located and registered. Sometimes citizens are paid money (salaries and bonuses) by both the parent organization and its division. In this case, two forms with different OKTMO codes are filled out and submitted at once.

Section 1

1. For each bet separately:

tax rate percentage;
amount of accrued income (the form may not include income that is completely exempt from personal income tax, or income that is less than the limit, depending on the type of income. For example, financial assistance in connection with the death of a close relative, financial assistance for the birth (adoption, establishment of guardianship rights) of a child up to 50 thousand rubles per child, etc.);
amounts of tax deductions;
personal income tax amounts (including from income in the form of dividends).

Nuances when displaying data in 6-NDFL

It is important to point out that income accrued to employees in the current reporting period, but actually issued only in the next period, is of a carryover nature. In connection with this circumstance, the sample for filling out 6-NDFL in 2021 reflects the income received only in Section 1. In Section 2 of the document, this amount should be reflected in the next quarter, that is, when the tax will be withheld.

Another important nuance arises when indicating the amount of bonuses to employees. Fiscal service inspectors argue that these payments cannot be part of the basic salary and are reflected together with the amount of accrued earnings. They recommend filling out 6-NDFL for 1 sq. 2021 with a separate line reflecting bonuses. In addition, this type of income is classified according to the fact that it is received, which is why it differs from income in the form of wages.

In case of an incorrectly compiled report, as well as in violation of the deadlines for submitting the document, penalties are applied to taxpayers.

6 personal income tax in 2021, what changes

Completing Section 1 “Generalized Indicators” for the 1st quarter in 2021

Line 010 “Tax rate, %”. The interest rate that was used by the company when withholding personal income tax during the first 3 months of 2021 is indicated. If the interest rate has changed, then the information on the following lines (030-050) must be filled out separately for all rates.

Line 020 “Amount of accrued income.” The total amount of all taxable income of the organization’s employees for 3 months is indicated: wages, vacation pay, sick leave, bonus payments, etc.

Line 025 “Income in the form of dividends.” The total amount of income of individuals as dividends, if any, is indicated. Otherwise, the line is not filled in.

Line 030 “Amount of tax deductions”. It is necessary to enter the amount of tax deduction that reduces the tax base of the enterprise.

Line 040 “Amount of calculated tax.” The total value of taxes on personal income withheld for 3 months is indicated.

Line 045 “Amount of accrued tax on income in the form of dividends.” The total amount of accrued taxes on personal income is indicated.

Line 050 “Amount of fixed advance payment.” If an organization pays employees twice a month in the form of an advance payment and the main part, you need to indicate its exact amount.

Line 060 “Number of individuals who received income.” The number of employees receiving income is indicated. If the number of employees exceeds 25 people, then the 6-NDFL declaration can be submitted to the tax office only in electronic form (clause 2, article 230 of the Tax Code of the Russian Federation).

Line 070 “Amount of tax withheld.” The amount of personal income tax withheld is indicated. In this case, lines 040 and 070 must contain identical parameters.

Lines 080 “Amount of taxes not withheld by the tax agent” and 090 “Amount of tax returned by the tax agent” are filled in if a corresponding situation arises (for example, recall of an employee from his place of stay on vacation).

System of penalties for violating the procedure for filling out and submitting 6-NDFL

According to the rules of tax legislation, Form 6-NDFL is submitted to the tax office on an accrual basis at quarterly intervals, that is, based on the results of:

1 quarter;
half a year;
9 months;
of the year.

Form 6-NDFL, a sample of filling out for the 1st quarter will help you draw up the document correctly, it is submitted within the deadlines established by law. The final date for submitting the quarterly report is set on the last day of the month that follows the reporting period. If this date falls on a weekend or holiday, then the rule of Article 6.1 (postponement of the deadline to the next working day) applies. If the deadline for filing a tax form is missed, the organization will be subject to a fine of 1,000 rubles. This amount is calculated for each full (incomplete) month of delay. Please note that imposing a fine does not cancel the obligation to submit a report.

Penalties may also be imposed if false information and calculations of tax liability are provided. Penalties for this violation will be 500 rubles.