Filling out 6-NDFL for the 1st quarter of 2021: important details and nuances

You know, Form 6-NDFL is a kind of experiment on the part of the Federal Tax Service on taxpayers. Everyone knows and understands very well that most of our employers pay their employees wages “in gray”, trying to avoid charging more significant amounts of taxes and contributions. At the same time, there are also quite large companies that are doing their best to work in full compliance with the Labor Code of the Russian Federation. It is they who have a lot of problems with 6-NDFL, because even we (essentially an organization that does not advise on legal issues) received many questions of approximately the following nature: “Tell me, how is the payment of dividends indicated in 6-NDFL”? “What date should I put in this line?” Yes, yes, approximately in the same spirit. Back in 2021, when the form just appeared and was a kind of “logical continuation” of the 2-NDFL certificate, we tried to study all the intricacies of this issue, but we did not succeed.

Ask why?

Yes, for the same reason as you, dear readers, clients. We and our other colleagues have repeatedly called the Federal Tax Service inspectors with a request to clarify “where and what” needs to be indicated. There have also been situations when Tax Service employees recommended that we send the completed 6-NDFL form as it “turned out,” citing the fact that they themselves did not fully understand how to work with it without errors. Just at that time, rumors began to actively spread that the introduction of filling out form 6-NDFL into accounting practice was also a conspiracy against the inspectors and wanted it, but then fines were still accrued. No, small ones, 500 rubles each, it seems, but still... As they say, you can earn a billion from the world...

This undoubtedly became the basis not only for the indignation of taxpayers, but also for the emergence of some fear of its filling. Even accountants, who passed it relatively safely throughout 2021, were still a little worried in the first quarter of 2021 about whether everything was done correctly.

I also remember that in 2021 and 2021 people followed the latest changes in this topic, actively discussed their problems on forums and had a sincere desire to help their colleagues if they asked them for help (difficulties, in many ways, unite people. It's nice).

Now the situation has changed a little. In almost two years, our colleagues have managed to fill themselves with so many “bumps” that, it seems, this will be enough for them for a long time, and they definitely won’t have any problems with this form. We also want to hope so, but, as we know, all problems “pop up” when new changes come into force. So this time, 6-NDFL is changing its “appearance”, unfortunately. Alas, they “didn’t save it.” What can I say...

Read the article: Non-trivial forms of rewards and punishments for personnel. Can you use it yourself?

Principle of filling out 6-NDFL

In 6-NDFL for the 1st quarter of 2021, fill out:

• Section 1 - reflect in it the transactions that were performed in January-March 2021;
• Section 2 - indicate in it the income accrued for the 1st quarter of 2021, generalized for all individuals, as well as the amount of tax calculated and withheld from such income at the appropriate rate.

The new Appendix No. 1, which is part of the calculation, does not need to be filled out for the 1st quarter (only at the end of the year).
The main approach to reflecting transactions in the new calculation remains the same - transactions are reflected in the period in which they are completed, that is, in the period when the tax payment is due in accordance with clause 6 of Art. 226, paragraph 9 of Art. 226.1 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service dated July 21, 2017 No. BS-4-11 / [email protected] ).

If during the 1st quarter of 2021 income was paid at different rates, sections 1 and 2 must be completed for each tax rate.

How to focus on work?

Based on all of the above, we come to the conclusion that we are not able to solve the situation with constant changes in legislation, because it does not depend on us. But we have a richer toolkit for changing the world for the better - this is to work with ourselves. It is clear that mistakes will occur, but let them be conscious rather than unconscious. To do this, you need to download the new form 6-NDFL and try to read it as carefully as possible.

Emphasize for yourself those nuances in it that we pointed out, and also go through the remaining lines (maybe we missed something). Then try filling it in with random numbers from a fictitious organization as an example. This practice will help you “manually” work with it and determine for yourself what you know for sure and what it would be desirable to clarify. Don’t be shy to call your familiar inspector at the Federal Tax Service, and if one is not available, then take a look at the legal reference system.

In any case, make several attempts to understand the new form in advance so that during the actual preparation of reports fewer problems arise than usual.

Filling out 6-NDFL for the 1st quarter of 2021

Title page

When filing 6-NDFL for the 1st quarter of 2021, enter the code “21” in the “Reporting period” field, and 2021 in the “Calendar year” field:

Provide tax agent information:

• in the “Tax Agent” field, enter the abbreviated name for the constituent document (if there is no abbreviated name, indicate the full name);
• fields “TIN” and “KPP” - fill in in accordance with the data from the tax registration certificate. Individual entrepreneurs do not have a checkpoint; they do not indicate it in the report.

In the “OKTMO Code” field, enter the code of the municipality in accordance with the All-Russian Classifier OK 033-2013 (OKTMO). If you changed municipalities during the reporting quarter, complete two calculations (Letter of the Federal Tax Service dated September 28, 2020 No. BS-4-11 / [email protected] ).

• with the old OKTMO - when submitting the form for the period before the code change;
• with the new OKTMO - when submitting the form for the period after the change.

If the 6-NDFL is submitted by a tax agent personally, in the section of the title page “Reliability and completeness of information...”, indicate code “1”; if submitted by a representative, code “2”. The lines below indicate the full name of the representative or the name of the representative organization.

Section 1

Fill out Section 1 “Data on tax agent obligations” in the following order:

• in field 010, indicate the BCC for tax;
• in field 021 - deadlines for transferring personal income tax;
• in field 022, show the amounts of tax withheld for January-March 2021;
• Fill in fields 031 and 032 if you returned personal income tax to the employee in the 1st quarter.

Let's look at an example of how to fill out section 1 of the 6-NDFL calculation for the 1st quarter of 2021. The data is presented in the table:

Let's fill out Section 1 using the example data:

In the new 6-NDFL calculation, you no longer need to indicate the date of actual receipt of income and the date of tax withholding. If the deadlines for paying personal income tax for several payments coincide, then in Section 1 they can be combined.

For example, sick pay and vacation pay paid in the same month. They have a single payment deadline - the last day of the month. The same goes for salaries and dividends that were transferred to the employee on the same day. They have one tax payment deadline - the next business day.

Section 2

Section 2 “Calculation of calculated, withheld and transferred amounts of personal income tax” reflects indicators generalized for all individuals.

To calculate 6-personal income tax for the 1st quarter, indicators for January-March are taken into account. Amounts must be shown cumulatively from the beginning of the year at the appropriate tax rate.

Let's fill out Section 2 using the example data:

If income paid is taxed at different rates, Section 2 must be completed separately for each tax rate.

New form 6‑NDFL, which includes 2‑NDFL: how to fill out and when to submit

How to draw up Section 1 “Data on tax agent obligations”

Lines 020, 021 and 022

Line 020 is intended for personal income tax withheld for the last three months of the reporting period.
The generalized tax amount for all individuals is entered here. This is followed by a cycle of lines 021 “Tax payment deadline” and 022 “Tax amount”. They must be filled out the same number of times as the number of times the tax agent transferred tax in the last three months of the reporting period.

What is the “tax payment deadline”? This is the date no later than which personal income tax must be transferred to the budget. It depends on the type of payment:

• for all income, except for sick leave, vacation pay and dividends paid by the joint-stock company - the day that follows the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation);
• for sick leave and vacation pay - the last day of the month in which they were paid (clause 6 of Article 226 of the Tax Code of the Russian Federation);

Work with electronic sick leave and submit all related reporting through Kontur.Extern

• for dividends paid by a joint stock company - the date after a month from the date of payment (subclause 3, clause 9, article 226.1 of the Tax Code of the Russian Federation).

IMPORTANT

In paragraph 3.2 of the procedure for filling out the new form 6-NDFL it is said: the indicator in line 020 should be equal to the sum of the numbers indicated in lines 022. From this we can draw an important conclusion. Let’s assume that the payment falls on one reporting period (for example, January, the first quarter), and the tax payment deadline falls on another (for example, April, half a year). Then the operation should be reflected in section 1 of the 6-NDFL report for the period in which the transfer deadline falls. In our example, for half a year.

Lines 030, 031 and 032

Line 030 indicates the personal income tax returned by the tax agent to taxpayers for the last three months of the reporting period in accordance with Article 231 of the Tax Code of the Russian Federation. You need to enter the generalized tax amount for all individuals.

Next, you need to fill out the blocks, each of which has two lines: 031 “Tax refund date” and 032 “Tax amount”. As a result, you will get the same number of blocks as the number of return dates that occurred in the last three months of the reporting period.

In this case, the indicator in line 030 must correspond to the sum of the figures indicated in lines 032. Thus, if the recalculation of personal income tax took place in one period, and the return in another, the operation is reflected in the return period.

Calculate your salary and personal income tax with standard deductions in the web service Calculate for free

How to draw up Section 2 “Calculation of calculated, withheld and transferred amounts of personal income tax”

In terms of the composition of indicators, section 2 of the amended form 6-NDFL resembles section 1 of the current form. In both options, all indicators are reflected in aggregate for all individuals, on an accrual basis from the beginning of the tax period.

But there are also differences.

First, Section 2 of the updated form is completed separately for each tax rate: 13%, 35%, 30% and 9%. So, if an employer applied, for example, two rates during the year, then he must draw up two sections 2. But for the current 6-NDFL report, different rules are established. Some fields need to be filled in for each tax rate, and some fields need to be filled out generally for all rates. Therefore, no matter how many rates are applied, in any case, only one section 1 of the “old” form 6-NDFL will be obtained.

Secondly, in the current version of the calculation, only dividends are allocated from the total amount of income. And in the new section 2, you need to indicate the total amount of income accrued since the beginning of the tax period, and separate from it: dividends, income from employment contracts and income from civil servants’ agreements.

Thirdly, line 180 “Amount of tax withheld in excess” appeared. There is no such indicator in its current form.

ATTENTION

For the first time, the updated 6-NDFL calculation will have to be submitted based on the results of the first quarter of 2021, no later than April 30, 2021. At the same time, you should report for 2021 in the same form (no later than March 1, 2021).

Fill out, check and submit the current Form 6‑NDFL via the Internet Submit for free

If the accrual of income and the date of payment belong to different years

Apparently, when filling out the modified 6-NDFL calculation, difficulties will arise in a situation where the date of accrual of income falls on one tax period, and the deadline for transferring the tax falls on another.

Let's show it with an example. Let’s say that on December 30, 2021, a salary was accrued and issued, from which personal income tax was withheld in the amount of 50,000 rubles. In this case, the deadline for transferring the tax occurs on January 10, 2022 (December 31, 2021 is a day off, January 1-9, 2022 is non-working holidays). For clarity, we will assume that there were no other income accruals and personal income tax deductions in 2021 and 2022. The table shows how the amount of tax is reflected in forms 6-NDFL for these years.

Table

How to reflect personal income tax if it is withheld in 2021 and transferred in 2022

We see that the amount of withheld tax in section 1 does not coincide with the same indicator in section 2. This is true for both reports: for 2021 and for 2022. We hope there will be official clarifications on how to fill out 6-NDFL in such a situation.

Generate personal income tax payment slips with current details

How to fill out Appendix No. 1 “Certificate of income and tax amounts of an individual”

For 2021, tax agents will submit income certificates in form 2-NDFL. The deadline for submission is no later than March 1, 2021.

Further, the 2-NDFL certificate as a separate document ceases to exist. Instead, you will have to fill out Appendix No. 1 to the 6-NDFL calculation. The calculation with the application must be submitted once a year, no later than March 1 of the next year (see “Reporting on Form 2‑NDFL has been cancelled”). For the first time, 6-NDFL with Appendix No. 1 must be submitted no later than March 1, 2022.

In terms of the composition of the indicators, Appendix No. 1 of the new form 6-NDFL almost completely coincides with form 2-NDFL (for the rules for filling out, read the article “2-NDFL: instructions for filling out the certificate of income of an individual that is submitted to the inspectorate”).

The only significant difference is that in Appendix No. 1 of form 6-NDFL there is section 4, in which information about unwithheld tax should be recorded. It replaced a line with the same name, which is included in section 2 of the current 2-NDFL certificate.

ATTENTION

The income certificate, which is issued to the employee upon his request, will “migrate” from one regulatory document to another. Now it has been approved by order of the Ministry of Finance dated October 2, 2018 No. ММВ-7-11/ [email protected] Starting with reporting for the first quarter of 2021, you need to use the form that is given in Appendix No. 4 to the commented order No. ED-7-11/ [ email protected] At the same time, the form of the certificate itself, which is issued to the employee, will not change (for the rules for filling out, see the article “Certificate of income, which is issued to an individual upon his request from 2021: instructions for filling out”).

Fill out and print the income certificate

How to issue a “clarification” according to the new rules

There are two possible options here.

First option: clarifications are included in the calculation itself, but not in the income certificates (Appendix No. 1 to the calculation). Then it is necessary to submit a “clarification” in Form 6-NDFL without an attachment.

Second option: adjustments are made to income certificates. Then you need to submit the updated Form 6-NDFL and, along with it, corrective certificates.

IMPORTANT

When submitting 6-NDFL and other reports, those employers who use web services (for example, the Kontur.Extern system) to prepare, check and send reports feel most comfortable. There, valid forms and current control ratios for checking the report are installed automatically, without user intervention. If the data entered by the taxpayer does not correspond to the control ratios, the system will certainly warn him about this and tell him how to correct the errors.

Deadline and methods for submitting 6-NDFL for the 1st quarter of 2021

As a general rule, the deadline for submitting 6-NDFL based on the results of the quarter is no later than the last day of the month following the reporting period (Clause 2 of Article 230 of the Tax Code of the Russian Federation).

6-NDFL for the 1st quarter of 2021 must be submitted to the INFS no later than 04/30/2021.

Methods for sending 6-NDFL (paragraph 6, clause 2, article 230 of the Tax Code of the Russian Federation):

• electronically via TKS using UKEP;
• on paper or electronically (your choice) - if the number of individuals who received income in the reporting period is up to 10 people inclusive (Letter of the Federal Tax Service of Russia dated December 9, 2019 No. BS-4-11 / [email protected] ).

You can submit a paper payment by visiting the inspection office in person, through a representative, or by sending it by registered mail with a list of the contents.

What is the 6-NDFL report?

6-NDFL is a personal income tax return that is filled out once a quarter. In the report, an individual entrepreneur displays information about staff income and personal income tax amounts accrued or withheld in favor of the state budget. Moreover, the document contains information not for each employee, but for the entire company.

Why is it necessary to submit 6-NDFL? This form allows tax inspectors to improve control over reporting. With its help, you can check whether the individual entrepreneur withheld personal income tax from the staff’s salary within the established time frame and transferred it to the state treasury.

The declaration is required to be provided by company owners, private notaries and lawyers, and individual entrepreneurs. They are considered tax agents if individuals receive income from them that is subject to personal income tax. Reporting is prepared when an individual:

• is an employee of the company and receives remuneration in accordance with the employment contract;
• rents out real estate or a car to individual entrepreneurs;
• works under a contract or provision of services;
• receives financial assistance.

It is worth noting that if in the reporting period the number of employees who received income was less than 24 people, then the declaration can be submitted in paper form; if more than 25 - in electronic form.

What to take into account in 6-personal income tax if an individual’s income exceeds 5 million rubles.

With the introduction of a progressive personal income tax rate from 2021, an accountant may have additional responsibilities. If your employee’s income exceeds 5 million rubles, personal income tax must be calculated in a special manner.

Moreover, the Tax Code of the Russian Federation describes only the general rule by which the personal income tax rate is determined (clause 1 of Article 224 of the Tax Code of the Russian Federation):

• 13% - if the amount of tax bases specified in clause 2.1 of Art. 210 of the Tax Code of the Russian Federation, for the tax period is less than 5 million rubles. or equal to this amount;
• 650 thousand rubles. and 15% of the amount of tax bases specified in clause 2.1 of Art. 210 of the Tax Code of the Russian Federation, exceeding 5 million rubles. - if the amount of tax bases for the tax period is more than 5 million rubles.

This procedure will only apply from 2023. In 2021 and 2022 There is a transition period during which the progressive personal income tax rate is applied to each tax base separately, and not to the totality of bases specified in clause 2.1 of Art. 210 of the Tax Code of the Russian Federation (clause 3 of article 2 of the Federal Law “On Amendments...” dated November 23, 2020 No. 372-FZ).

Examples of filling out 6-NDFL when applying an increased tax rate can be found in Letter of the Federal Tax Service dated December 1, 2020 No. BS-4-11/ [email protected]

To transfer personal income tax to the budget, which exceeds 650 thousand rubles. and applies to part of the base in excess of 5 million rubles, a separate BCC 182 1 01 02080 01 1000 110 is provided (Order of the Ministry of Finance dated October 12, 2020 No. 236n).

If, based on the results of the 1st quarter of 2021, you make a mistake with the calculation of personal income tax at the combined rate (650 rubles, 15% for excess of 5 million rubles), there will be no punishment if you independently transfer the missing amounts to the budget before July 1 of the next year (clause 4 of Art. 2 of Federal Law No. 372-FZ).

RSV

Changes to the DAM occurred last year. Starting with the DAM report for 2021, the average number of employees is indicated on the title page. Thanks to this, a separate report is no longer submitted to the SSC.

From the first quarter, for companies from the IT sector that have received the right to apply a reduced tariff on contributions, Appendix 5.1 is added. It contains data that confirms the right to the benefit: the number of employees, the amount of income from the preferential type of activity and data on state accreditation. If you do not have benefits, do not include Appendix 5.1 in the report.

Let us remind you that the benefit is given to companies that:

• develop and sell their software or provide access to it;
• install, update or configure software for the user;
• design and develop electronics. Such organizations must be included in a special register, and they do not need accreditation.