Sample of filling out 6-NDFL in 1C 8.3 (8.2) programs in 2021

From January 1, 2021, a new quarterly reporting form has been introduced for tax agents: Calculation of the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL) (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] ). Let's consider the procedure for filling out form 6-NDFL in specific situations.

What fundamentally distinguishes the new form from the usual 2-NDFL certificates is that it must be filled out in general for all individual taxpayers who received income from a tax agent (paragraph 6, clause 1, article 80 of the Tax Code of the Russian Federation).

Unfortunately, the procedure for filling out the Calculation in form 6-NDFL (Appendix No. 2 to the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] (hereinafter referred to as the Procedure)) does not contain answers to all questions that may arise when compiling it. And despite the fact that the Federal Tax Service of Russia has already explained some of them in its letters (letters from the Federal Tax Service of Russia dated 03/02/2016 No. BS-4-11/ [email protected] , dated 02/25/2016 No. BS-4-11/ [email protected] ] , dated 02/12/2016 No. BS-3-11/ [email protected] , dated 12/28/2015 No. BS-4-11/ [email protected] ), “white spots” still remain.

Let's see what features need to be taken into account when filling out the Calculation in Form 6-NDFL and what you should pay attention to when drawing it up in various situations.

Why are tax registers needed?

Tax accounting registers serve to summarize the information necessary to calculate certain taxes.
They, firstly, help tax authorities monitor the completeness of tax payments by taxpayers, and secondly, allow taxpayers themselves to check the correctness of their calculations for a particular type of tax liability and simplify the generation of tax reports. IMPORTANT! Despite the fact that tax legislation obliges taxpayers to create and maintain such registers, their forms are not approved by law, and therefore each enterprise (or individual entrepreneur) is obliged to independently develop the structures of the applicable tax registers, and it is very desirable to approve them with accounting policies.

Tax registers must meet the following general requirements:

• continuous generation of tax accounting data in chronological order;
• implementation of full disclosure of the procedure for forming the tax base;
• ease of perception of information reflected in the register and ease of filling it out;
• maintenance in paper or electronic form.

For more information on how to maintain tax registers, see the article “Maintaining analytical tax accounting registers (forms)” .

As for tax registers for personal income tax, Art. 230 of the Tax Code of the Russian Federation establishes its own specific criteria for them. Such a register should include:

• information that allows you to uniquely identify the taxpayer;
• his status;
• types of income paid to him and their amounts;
• types and amounts of deductions provided;
• amounts that reduce the tax base;
• dates of income payment, withholding and payment of personal income tax.

For information on the requirements for personal income tax registers, read the article “How is the personal income tax register maintained?” .

Responsibility for the formation of tax registers lies with the employees who compile and sign them. They are also responsible for the safety of these documents and for ensuring that unauthorized persons cannot access them. Only a responsible employee can make corrective entries in the register. At the same time, he is obliged to certify the adjusting entry with his signature, indicate the date the adjustment was made and provide appropriate explanations.

For an example of a tax register for 6-NDFL, see the typical situation from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

Free form and mandatory positions

Only in the fall of 2015, the tax service adopted an order stipulating the need to submit reports to the Federal Tax Service in accordance with Form 6-NDFL. Its sample has been developed, but the tax accounting register for 6-NDFL does not have a ready-made and legally established form. Essentially, this makes it possible to fill out information freely. Also see “Where is the 6-NDFL calculation submitted?”

Article 230 of the Tax Code of the Russian Federation confirms this conclusion. It says that register forms should be developed by responsible persons within the organization. It is important that the document contains mandatory information. Thus, a tax register for 6-personal income tax, a sample of which you can create yourself, must contain the following data:

• information that allows you to determine who exactly is the taxpayer (it may be similar to that indicated in 2-NDFL for each employee separately);
• types of income received by each individual;
• available tax deductions;
• exact values ​​and names (codes) of those expenses that reduce the tax base;
• the size of each type of income and the date of their receipt;
• status of an individual (resident / non-resident / non-resident with specialization and high qualifications; respectively - codes 1, 2 and 3);
• the amount of personal income tax withheld and the corresponding date of this action, indicating the details of the payment document.

Also see “Period codes in form 6-NDFL”.

What is form 6-NDFL

From 01/01/2016, tax agents are required to fill out a reporting form - 6-NDFL. Since 2021, this form has been radically updated by order of the Federal Tax Service of the Russian Federation dated October 15, 2020 No. ED-7-11 / [email protected] (in the same document you can find the procedure for filling it out).

ConsultantPlus experts in their review spoke in detail about the main changes in the 6-NDFL report from 2021. If you do not have access to the K+ system, get a trial demo access for free.

6-NDFL current form can be found here.

What are the features of this report:

• 6-NDFL is filled out not in the context of data for each taxpayer, but for all individual taxpayers to whom income was paid by the tax agent as a whole (clause 1 of Article 80 of the Tax Code of the Russian Federation).
• Data on income withheld and paid to individuals is recorded on an accrual basis from the beginning of the year (clause 1 of Article 230 of the Tax Code of the Russian Federation).
• Delivery frequency is quarterly.
• The basis for filling out the form is tax accounting data contained in the registers (Clause 1, Article 230 of the Tax Code of the Russian Federation).

For information on where and how to fill out this form online, read the article “Is it possible to fill out form 6-NDFL online?” .

Filling out Section 2 of form 6-NDFL

Unlike Section 1, which is filled out with a cumulative total from the beginning of the year, Section 2 of Form 6-NDFL “Dates and amounts of actual income received and withheld personal income tax” includes only those indicators that were produced over the last three months of the reporting period ( letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11/ [email protected] ).
To fill it out correctly, you must consider the following features:

• line 100 is filled out on the basis of Article 223 of the Tax Code (remember that from the new year, for both salaries and travel allowances, this is the last day of the month);
• line 110 is filled out taking into account the provisions of paragraph 4 of Article 226 and paragraph 7 of Article 226.1 of the Tax Code (the date indicated in this line depends on the type of income paid and must correspond to the day on which the calculated tax should be withheld (letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS -4-11/ [email protected] ));
• line 120 indicates the date in accordance with the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Tax Code, no later than which the amount of personal income tax must be transferred (letter of the Federal Tax Service of Russia dated January 20, 2016 No. BS-4-11 / [email protected] ). That is, either the day following the day of payment of income to the taxpayer, or the last day of the month in which sick leave and vacation pay were paid, and in the case of payments for securities transactions, the earliest of the following dates:

1. end date of the relevant tax period;
2. the date of expiration of the latter according to the start date of the agreement, on the basis of which the tax agent pays income to the taxpayer in respect of which he is recognized as a tax agent;
3. date of payment of funds (transfer of securities).

The total amount of income (without subtracting the amount of personal income tax withheld) is reflected on line 130, and the amount of tax withheld from this income is reflected on line 140.
If for different types of income that have the same date of actual receipt, the timing of tax transfers will differ, lines 100-140 must be completed separately for each tax payment period.

What data is needed to generate 6-NDFL

In order to understand how to create a tax register for generating this report, let’s consider what information the 6-NDFL form contains and analyze its composition.

6-NDFL includes:

• title page;
• Section 1 entitled “Data on Tax Agent Obligations”;
• Section 2, called “Calculation of calculated, withheld and transferred amounts of personal income tax.”

To fill out the title form you will need:

• Details of the tax agent (his name, INN, KPP).
• Details of the reorganized organization and forms of its reorganization (for legal successors).
• The period for which the report is prepared.
• Code of the tax office to which the calculation must be sent (for organizations - to the Federal Tax Service at their location, for individual entrepreneurs - at the place of residence or at the place of activity (for impostors and those individual entrepreneurs who work on a patent)).
• OKTMO code in accordance with the All-Russian Classifier of Municipal Territories OK 033-2013 (Order of Rosstandart dated June 14, 2013 No. 159-st). Organizations put down the code of the territory in which they are located, and individual entrepreneurs - the one in which they live or carry out activities.

To complete section 1 we will need:

• deadline for payment of personal income tax (clause 6 of article 226 of the Tax Code of the Russian Federation);
• the amount of withheld tax from individuals to be transferred on the date indicated above.

To complete section 2 we need:

• the amount of personal income tax rates at which the tax is calculated;
• the amount of income accrued to all individuals;
• amounts of personal income tax deductions;
• the amount of tax calculated and withheld;
• the number of individuals who received income from the tax agent.

Having dealt with the list of information that we will need to generate the 6-NDFL report, we will move on to developing a tax register form for it.

“Practical problems on personal income tax with solutions” will help you better understand the procedure for calculating personal income tax .

An example of filling out a report on Form 6-NDFL for the year can be found here.

Filling out Section 1 of form 6-NDFL

Section 1 of form 6-NDFL “Generalized indicators” can be divided into two blocks.
The first of them includes lines from 010 to 050. This block is filled out separately for each tax rate. That is, if the organization employs both resident and non-resident employees, lines 010 to 050 must be filled out twice: both at a rate of 13 percent and at a rate of 30 percent. The appropriate tax rate (13, 15, 30 or 35%) is indicated on line 010.

Line 020 reflects the total amount of income taxed at the tax rate indicated in line 010.

Line 030 indicates the total amount of tax deductions, not only standard, but also social, property, and professional. The same line takes into account the amounts of income that are not subject to personal income tax by virtue of Article 217 of the Tax Code.

Line 040 reflects the amount of calculated tax:

Amount of calculated personal income tax = (amount of accrued income (line 020) - amount of tax deductions (line 030)) x tax rate (line 010)

Line 050 indicates the amount of fixed advance payments accepted to reduce the amount of calculated tax from the beginning of the tax period.

Lines 040 and 045 indicate the amount of dividends and personal income tax calculated from this amount.

Lines 060 to 090 represent the second block of Section 1 and, regardless of the applicable tax rates, are filled out only once, on its first page (clause 3.2 of the Procedure).

Line 060 indicates the total number of individuals who received taxable income during the tax period. In case of dismissal and hiring of the same individual during the same tax period, the number of individuals is not adjusted (clause 3.3 of the Procedure). If one person receives income taxed at different tax rates, then in this case he is counted as one person.

EXAMPLE

When filling out the Calculation in form 6-NDFL for the first quarter, 5 people were declared on line 060. In May, 2 people quit, in June 3 people were hired, one of them being from among those who had previously quit. The number of individuals who received income, which must be reflected in form 6-NDFL for the six months on line 060, will be 6 people (5 - (2 - 1) + (3 - 1)). An employee who quits and returns is not taken into account in the movement.

On line 070 you need to indicate the total amount of tax withheld.

The amount of personal income tax that was calculated but not withheld for some reason is indicated on line 080.

Line 090 must reflect the amount of tax that was returned to taxpayers in accordance with Article 231 of the Tax Code.

How to create a tax register for personal income tax accounting

If the taxpayer already has and uses registers for filling out 2-NDFL, no one is stopping him from using them to generate the 6-NDFL calculation.

The register for filling out 2-NDFL has the following structure:

You can download the register form formed in the structure discussed above from the link below:

We compile a tax register for the 6-NDFL report

Due to the features of the 6-NDFL form (we reviewed them earlier), the register created above is not always convenient to use for filling it out. But it’s very simple to create a “personal” register based on it specifically for 6-personal income tax.

We present to you a completed sample tax register for form 6-NDFL. If necessary, you can download it:

EXPLANATIONS from ConsultantPlus: The main thing when filling out the 6-NDFL calculation is to carefully transfer data from the tax registers for personal income tax. Therefore, if tax accounting is in order, then filling out the 6-NDFL calculation will not be difficult... ConsultantPlus experts told us how to fill out the calculation correctly. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.

Results

Requirements for the list of information that must be reflected in the tax register for filling out 6-NDFL are listed in Art. 230 Tax Code of the Russian Federation. A taxpayer can be held liable for failure to maintain a personal income tax register only if the register does not contain the required details, or if the register provided for by the accounting policy is not compiled.

You will find all the nuances of filling out form 6-NDFL in our section “Calculation of 6-NDFL” .
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Additional positions

An organization can make filling out the tax register for 6-NDFL even more detailed. The following information may be included in the document:

• date of actual receipt of income;
• personal income tax amount;
• the amount of tax calculated and withheld from an individual separately for each type of income;
• the amount of advance payments that are fixed in nature (indicated in the case of foreigners who work at an enterprise using PSN and make income tax deductions on their own);
• the amount of personal income tax that was not withheld;
• the amount of personal income tax that was returned by the tax agent;
• the period within which income tax must be transferred by law to the treasury.

A detailed data register will allow you to fill out a report on Form 6-NDFL quickly and efficiently: this document will reflect all the necessary data, which will greatly simplify the task for accountants.

Here's what the tax register for 6-personal income tax might look like: