Changes that need to be taken into account when compiling 6-NDFL for the 1st quarter of 2021 in 1C 8.3

Deadlines and procedure for submitting calculations

The calculations are submitted by tax agents (clause 2 of Article 230 of the Tax Code of the Russian Federation).

A zero calculation is not submitted if personal income tax-taxable income was not accrued and paid (letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11 / [email protected] ).

If a “null” is nevertheless submitted, then the Federal Tax Service will accept it (letter of the Federal Tax Service of the Russian Federation dated May 4, 2016 No. BS-4-11 / [email protected] ).

Calculations for the first quarter, half a year and 9 months are submitted no later than the last day of the month following the specified period. Therefore, quarterly calculations in 2021 are submitted within the following terms (clause 7, article 6.1, clause 2, article 230 of the Tax Code of the Russian Federation):

• for the first quarter - no later than May 4 (including postponements of weekends and holidays);
• for half a year - no later than July 31;
• for 9 months - no later than October 31.

The annual calculation is submitted in the same way as 2-NDFL certificates: for 2021 - no later than 04/02/2018 (April 1 is a day off).

Calculation of 6-NDFL is submitted only in electronic form according to the TKS, if in the tax (reporting) period income was paid to 25 or more individuals, if 24 or less, then employers themselves decide how to submit the form: virtually or on paper (clause 2 of Article 230 Tax Code of the Russian Federation).

As a general rule, the calculation must be submitted to the Federal Tax Service at the place of registration of the organization (registration of individual entrepreneurs at the place of residence).

If there are separate subdivisions (SP), the calculation in form 6-NDFL is submitted by the organization in relation to the employees of these subdivisions to the Federal Tax Service Inspectorate at the place of registration of such subdivisions, as well as in relation to individuals who received income under civil contracts to the Federal Tax Service Inspectorate at the place of registration of the subdivisions that entered into such contracts (clause 2 of article 230 of the Tax Code of the Russian Federation).

The calculation is filled out separately for each OP, regardless of the fact that they are registered with the same inspection, but in the territories of different municipalities and they have different OKTMO (letter of the Federal Tax Service of the Russian Federation dated December 28, 2015 No. BS-4-11 / [email protected] ) .

If the OPs are located in the same municipality, but in territories under the jurisdiction of different Federal Tax Service Inspectors, the organization has the right to register with one inspectorate and submit calculations there (clause 4 of Article 83 of the Tax Code of the Russian Federation).

The employee worked in different branches . If during the tax period an employee worked in different branches of the organization and his workplace was located at different OKTMO, the tax agent must submit several 2-NDFL certificates for such an employee (according to the number of combinations of TIN - KPP - OKTMO code).

Regarding the certificate, the tax agent has the right to submit multiple files: up to 3 thousand certificates in one file.

Separate calculations are also submitted in form 6-NDFL, differing in at least one of the details (TIN, KPP, OKTMO code).

Regarding the registration of 6-NDFL and 2-NDFL: in the title part, the TIN of the parent organization, the checkpoint of the branch, OKTMO at the location of the individual’s workplace is affixed. The same OKTMO is indicated in the payment slips (letter of the Federal Tax Service of the Russian Federation dated July 7, 2017 No. BS-4-11/ [email protected] ).

If the company has changed its address , then after registering with the Federal Tax Service at the new location, the company must submit to the new inspection 2-NDFL and 6-NDFL:

• for the period of registration with the Federal Tax Service at the previous location, indicating the old OKTMO;
• for the period after registration with the Federal Tax Service at the new location, indicating the new OKTMO.

At the same time, in the 2-NDFL certificates and in the 6-NDFL calculation, the checkpoint of the organization (separate division) assigned by the tax authority at the new location is indicated (letter of the Federal Tax Service of the Russian Federation dated December 27, 2016 No. BS-4-11 / [email protected] ).

Accounting for “non-salary” income in the document “Calculation of salaries and contributions”

Previously, in the 1C ZUP 8.3 program, for so-called “non-salary” income (accounted for by the date of payment, for example, with income code 4800), registered by the document “Accrual of salaries and contributions”, the date of receipt of income was defined as the last day of the month of accrual. payment date is used as the date of receipt for such income : tab Accounting policies and other settings - link Accounting and salary payment:

Now, if in some month it is necessary to pay wages earlier than the usual payment date, for example, if this date falls on a weekend and it is necessary to pay wages on the previous working day, then before filling out (!) the document “Calculation of salaries and contributions” For this month, you should change the payment date in the organization settings.

For example, the usual salary payment date in an organization is the 5th. The organization pays salaries for February not on March 5, but on March 3, since March 5 is a Sunday.

In this case, before filling out the document “Calculation of salaries and contributions” for February, you should indicate in the organization’s settings the date of salary payment – ​​the 03rd day. As a result, the date of receipt of “non-salary” income from which the tax was calculated is determined as 03/03/2017, this can be seen on the “Personal Income Tax” tab of the document “Calculation of salaries and contributions”:

Thus, do not forget to look into the organization’s settings before calculating salaries, or abandon the practice of accruing “non-salary” income in the document “Calculation of salaries and contributions”, and use another document for this purpose, for example, “One-time accrual”.

Calculation for 2021 is submitted using an updated form

From reporting for 2021, but not earlier than 03/26/2018, the updated form 6-NDFL is used (Order of the Federal Tax Service of the Russian Federation dated 01/17/2018 No. ММВ-7-11 / [email protected] ).

The innovations are mainly related to the fact that from January 1, 2021, during reorganization, the legal successor needs to submit a settlement (income certificate) for the reorganized company if it has not done so.

In accordance with these innovations, the title page of the calculation and the rules for filling out the form have been changed:

• Details for legal successors have appeared:

1) “form of reorganization (liquidation) (code)”, where one of the values ​​is indicated: 1 - transformation, 2 - merger, 3 - division, 5 - accession, 6 - division with simultaneous accession, 0 - liquidation;

2) “TIN/KPP of the reorganized organization”, where the legal successor puts down his TIN and KPP (other organizations put dashes);

• codes have been established for the successor (215 or 216, if he is the largest taxpayer), entered in the details “at the location (accounting) (code)”;
• in the “tax agent” field the name of the reorganized organization or its separate division is indicated;
• it became possible for the successor to confirm the accuracy of the information.

However, the changes apply not only to legal successors, but also to all tax agents,

The codes for legal entities that are not major taxpayers have changed: instead of code 212 in the details “at location (accounting) (code)” they will have to indicate 214.

To confirm the authority of the representative, you will need to indicate not only the name of the document, but also its details.

In addition, the barcode has changed.

Financial statements

All organizations are required to submit annual financial statements. Reporting must be submitted to the Federal Tax Service and Rosstat.

Annual accounting (financial) statements consist of a balance sheet, a statement of financial results and appendices thereto. The composition of the reporting is approved by paragraph 1 of Article 14 of the Federal Law of December 6, 2011 No. 402-FZ. Small businesses are allowed to submit simplified reporting forms.

The deadline for submitting annual reports is established by subparagraph 5 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation and paragraph 2 of Article 18 of the Federal Law of December 6, 2011 No. 402-FZ.

The deadline for submitting annual reports for 2021 is 03/31/2017.

The deadline for submitting annual reports for 2021 is 04/02/2018*.

Fines for violations of the procedure for submitting calculations and for errors in it

The fine for failure to submit the form is 1 thousand rubles for each full or partial month from the date established for its submission (Clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

If the payment is not submitted within 10 days after the expiration of the established period, then the bank accounts may be blocked (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

The fine for errors in calculation will be 500 rubles. If you correct the error yourself, there will be no fine if you submit an updated calculation before it becomes known that the inspectors have discovered false information (Article 126.1 of the Tax Code of the Russian Federation).

The fine for failure to comply with the format for submitting the calculation (paper instead of electronic form) is 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

Also, in addition to tax liability for the organization, administrative liability is provided for the official.

The fine for failure to submit a calculation on time for an employee of the organization responsible for submitting it is from 300 to 500 rubles (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Editor's note:

if the organization has a chief accountant whose job description specifies timely submission of reports, then he must be involved (Resolution of the Armed Forces of the Russian Federation dated 03/09/2017 No. 78-AD17-8).

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. 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:

Features of filling out the calculation

It must show all the income of individuals from whom personal income tax is calculated. Form 6-NDFL will not include income on which the tax agent does not pay tax (for example, child benefits, payment amounts under a property purchase and sale agreement concluded with an individual).

Section 1 of the calculation is filled out with a cumulative total, it reflects:

• on page 010 – the applied personal income tax rate;
• on page 020 – income of individuals since the beginning of the year;
• on page 030 - deductions for income shown in the previous line;
• on page 040 - calculated from personal income tax;
• on pages 025 and 045 – income in the form of dividends paid and the tax calculated on them (respectively);
• on page 050 - the amount of the advance payment paid by the migrant with a patent;
• on page 060 - the number of those people whose income was included in the calculation;
• on page 070 - the amount of tax withheld from the beginning of the year;
• on page 080 - personal income tax, which the tax agent cannot withhold;
• on page 090 – the amount of tax returned to the individual.

When using different personal income tax rates, you will have to fill out several blocks of lines 010–050 (a separate block for each rate). Lines 060–090 show the summed figures for all bets.

Section 2 includes data on those transactions that were carried out over the last 3 months of the reporting period. Thus, section 2 of the calculation for 9 months will include payments for the third quarter.

For each payment, the date of receipt of income is determined - on page 100, the date of tax withholding - on page 110, the deadline for paying personal income tax - on page 120.

Article 223 of the Tax Code of the Russian Federation determines the dates of occurrence of various types of income, and Art. 226–226.1 of the Tax Code of the Russian Federation indicate the timing of tax transfer to the budget. We present them in the table:

The date of tax withholding almost always coincides with the date of payment of income (clause 4 of Article 226 of the Tax Code of the Russian Federation), but there are exceptions. So, the date of personal income tax withholding:

• from the advance payment (salary for the first half of the month) there will be a payday for the second half (letter of the Federal Tax Service of the Russian Federation dated 04/29/2016 No. BS-4-11/7893, Ministry of Finance of the Russian Federation dated 02/01/2017 No. 03-04-06/5209);
• for excess daily allowances - the nearest salary payment day for the month in which the advance report was approved (letter of the Ministry of Finance of the Russian Federation dated 06/05/2017 No. 03-04-06/35510);
• for material benefits, gifts worth more than 4 thousand rubles (other income in kind) - the nearest salary payment day (clause 4 of article 226 of the Tax Code of the Russian Federation).

Income in line 130 of the calculation is indicated in full, without reduction for personal income tax and deductions.

Income for which all three dates on lines 100–120 coincide are reflected in one block of lines 100–140. For example, together with the salary, you can show the bonus paid for the month; vacation and sick pay are always shown separately from the salary.

If the tax payment deadline occurs in the fourth quarter (for example, the September salary was paid in October or September 30), there is no need to show income in section 2 of the calculation for 9 months, even if it is reflected in section 1. Such income will be reflected in section 2 of the annual calculation ( letter of the Federal Tax Service of the Russian Federation dated July 21, 2017 No. BS-4-11/ [email protected] ).

Nuances of filling out the annual form:

• in Sect. 1 will include amounts of accrued income, the date of actual receipt of which falls within the past year;
• in Sect. 2 will reflect the income paid, the personal income tax payment deadline for which expires in October - December;
• December salary paid in January will not be included in the annual calculation; it must be shown in section. 2 calculations for the first quarter of next year.

We smoothly move on to the “malicious” Section 2

This section of the form is considered the most labor-intensive to fill out. The fact is that Sections 1 and 2 are very different from each other. The first contains mainly generalized financial data, and the second - directly those that affect the reporting quarter. We record data about the most important lines:

• line 100 reflects the date of actual receipt of the employee's earned income
• line 110 indicates the date of deductions of tax liabilities
• line 120 – deadline by which it is planned to transfer tax liabilities
• line 130 – the amount of earned income of the employee
• line 140 – amount of tax liability withheld from income received

Example of filling out 6-NDFL for 2021

The company was established in January 2021, it employs 3 employees, who in 2021:

• accrued income for a total amount of RUB 2,550,000;
• provided standard deductions in the amount of 7,000 rubles;
• Personal income tax was calculated on all payments - 330,590 rubles.

The tax calculated on wages for December amounted to 25,350 rubles, the company withheld and paid it to the budget in January 2021 (when paying wages). For the remaining payments, personal income tax was calculated and withheld by the tax agent.

Thus, for 12 months of 2021, the amount of tax withheld is 305,240 rubles. (RUB 330,590 – RUB 25,350).

In the fourth quarter, the company carried out the following operations:

• On 10/02/2017 I transferred personal income tax from vacation pay paid on 09/12/2017. The amount of vacation pay is 45,000 rubles, the amount of personal income tax is 5,850 rubles;
• 10/05/2017 paid the salary for September in the amount of 145,000.00 rubles, withheld personal income tax from the salary - 18,850 rubles;
• 10/06/2017 transferred personal income tax to the budget from the salary for September;
• On 10/31/2017, I accrued the salary for October in the amount of 205,000.00 rubles, calculated personal income tax from the salary - 26,650 rubles;
• 03.11.2017 paid the salary for October, withheld personal income tax from this income;
• 11/07/2017 transferred personal income tax to the budget from the October salary;
• On November 30, 2017, I accrued the salary for November in the amount of RUB 195,000.00, and calculated personal income tax from the salary in the amount of RUB 25,350;
• On December 5, 2017, I paid my salary for November and a bonus for the 3rd quarter in the amount of RUB 75,000. (order dated November 25, 2017, personal income tax on bonus – 9,750 rubles), withheld personal income tax from this income;
• 12/06/2017 transferred personal income tax to the budget from salaries for November and bonuses for the 3rd quarter;
• 12/21/2017 paid sick leave benefits in the amount of 28,000.00 rubles, accrued and withheld personal income tax - 3,640 rubles;
• On December 31, 2017, I accrued wages for December in the total amount of 195,000.00 rubles, and calculated personal income tax on it - 25,350 rubles.

Deadline for transferring personal income tax from additional accrued vacation and sick pay

Previously, in the 1C 8.3 program, in the case of additional accrual of vacation pay and temporary disability benefits, the additional accrual amounts were also considered “vacation and sick leave”, the deadline for transferring personal income tax from which was determined as the last day of the month in which these amounts were paid.

Now, from the point of view of the deadline for transferring personal income tax, additional accruals for vacation pay and sick leave are considered “ordinary” income, therefore the deadline for transferring tax for such cases is determined as the day following the payment of income .

For example, as a result of the recalculation of vacation pay, an employee was accrued additional vacation pay in the amount of 1000 rubles, on which a tax of 130 rubles was calculated:

The additional accrued amount was paid along with the salary for February - 03/03/2017. In this case, the deadline for transferring personal income tax will be determined as the day following the payment, taking into account weekends - this is 03/06/2017.

Pay attention to this feature of the 1C program and do not leave the transfer of personal income tax from additional accrued amounts of vacation and sick leave until the last day of the month, otherwise, after submitting the auto-filled 6-personal income tax form from the 1C 8.3 program, penalties will be charged for late tax transfer.

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We hand over the “clarification”

You will have to clarify the calculation if you forgot to indicate any information in it or if errors were found (in the amounts of income, deductions, tax or personal data, etc.).

Also, the “clarification” is submitted when recalculating personal income tax for the past year (letter of the Federal Tax Service of the Russian Federation dated September 21, 2016 No. BS-4-11 / [email protected] ).

The Tax Code of the Russian Federation does not determine the deadline for submitting the updated calculation. However, it is better to send it to the inspectorate before the tax authorities find an inaccuracy. Then you don’t have to worry about a fine of 500 rubles.

In the “Adjustment number” line, “001” is indicated if the calculation is corrected for the first time, “002” when submitting the second “clarification,” and so on. In the lines where errors are found, the correct data is indicated, in the remaining lines - the same data as in the primary reporting.

The calculation indicates incorrectly the checkpoint or OKTMO . In this case, you also need to submit a “clarification.” In this case, two calculations are submitted to the inspection (letter of the Federal Tax Service of the Russian Federation dated August 12, 2016 No. GD-4-11/14772):

• in one calculation, the adjustment number “000” is indicated, the correct values ​​of the checkpoint or OKTMO are entered, the remaining lines are transferred from the primary calculation;
• the second calculation is submitted with the correction number “001”, KPP or OKTMO indicate the same as in the erroneous report, zeros are entered in all sections of the calculation.

If the calculation with the correct checkpoint or OKTMO is submitted late, the fine under clause 1.2 of Art. 126 of the Tax Code of the Russian Federation (for violation of the reporting deadline) does not apply.

To reliably formulate the status of settlements with the budget, in the event that the data of the CRSB changes after the submission of updated calculations, you can submit an application to clarify the erroneously filled in details of settlement documents.

Editor's note:

In connection with the transfer of personal income tax administration by interregional (interdistrict) inspectorates for the largest taxpayers to the territorial tax authorities, the Federal Tax Service of the Russian Federation reported the following.

Starting from reporting for 2021, the largest taxpayers with OP need to submit 6-NDFL and 2-NDFL to the territorial tax authorities. Moreover, if “clarifications” on personal income tax for past periods are submitted after 01/01/2017, then they should also be sent to regular inspections (letter of the Federal Tax Service of the Russian Federation dated December 19, 2016 No. BS-4-11 / [email protected] ).

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:

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).