How to fill out form 6-NDFL for the 4th quarter of 2021. Complete Guide

Report form 6-NDFL

Order of the Federal Tax Service of Russia dated September 28, 2021 No. ED-7-11/ [email protected] amended the previously existing form and procedure for filling out 6-NDFL in 2021 for tax agents, approved by Order of the Federal Tax Service No. ED-7-11/ [email protected] ] dated 10/15/2020.
IMPORTANT!

Starting from 2021, the calculation includes a certificate of income and calculation of the amounts of personal income tax calculated and withheld by the tax agent for form 6-NDFL (former form 2-NDFL), but this section should only be submitted at the end of the year.

The report, which shows the calculation of personal income tax amounts, is submitted quarterly. In what format and how to fill out the new Form 6-NDFL in 2021 depends on the number of employees:

• in electronic format, if during the reporting quarter the organization made payments in favor of 10 people or more;
• if the organization reports for less than 10 people, then the form will be allowed to be submitted on paper.

The tax amount is indicated in rubles, and the income amount is indicated in rubles and kopecks.

IMPORTANT!

The 6-NDFL calculation has been updated once again. This is necessary in connection with amendments made to the Tax Code of the Russian Federation. Changed:

• reporting period codes;
• section 2;
• certificate of income and tax amounts of an individual (reporting form).

Read more: the 6-NDFL calculation form will be changed again

Legislation

According to the law, since 1993 it is possible to live on the territory of a residential building, apartment, room, housing, where a citizen plans to permanently or primarily reside as an owner, tenant or on other legal grounds.

That is, registration is possible only in residential premises that are recognized as suitable for living. An isolated and immovable living space that meets all sanitary and technical standards is recognized as residential.

The legislative basis for registration at the place of residence includes:

• Basic rights and responsibilities of citizens, their opportunities.
• Requirements regarding the design, condition of the living space and its compliance with standards and regulation of moments for the residence of spouses or relatives.
• Law on the right of free movement of the population of the Russian Federation and independent choice of territory of residence and location.
• Possibility of registration on the territory of garden plots.

Report submission deadlines

Form 6-NDFL is sent to the tax office no later than the last day of the month following the reporting quarter. For annual calculations, an extended period applies - no later than March 1 of the following year.

IMPORTANT!

For the 3rd quarter of 2021, report no later than 11/01/2021, since 10/31 is Sunday.

We have collected relevant information in the table of deadlines for submitting 6-NDFL in 2021:

About the good

The State Duma has received amendments to Article 427 of the Tax Code of the Russian Federation, which expand benefits on insurance premiums for public organizations of disabled people. New standards establish reduced rates of insurance contributions for these organizations on an ongoing basis: for compulsory pension insurance - 10%; for compulsory social insurance - 0%; for compulsory health insurance - 5%.

The Ministry of Economic Development warned organizations and individual entrepreneurs that during the period of non-working days from October 30 to November 7, including non-working days established by the regions, inspections by control authorities of the activities of entrepreneurs are suspended.

Fines for reporting

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 in the amount of 300 to 500 rubles (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

According to Article 76 of the Tax Code of the Russian Federation, the tax service has the right to block the bank accounts of a tax agent who has not submitted a report.

IMPORTANT!

As of July 1, 2021, the blocking rules have changed. Now the Federal Tax Service must notify about this measure 14 days in advance, and an account can be blocked if the report is not submitted 20 working days after the deadline, and not after 10, as was the case until now.

If the information in the calculation 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 needs to take care not only of how to fill out 6-NDFL without errors, but also how to submit the report without missing deadlines.

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 ConsultantPlus you will find not only the procedure for filling out 6-NDFL with a form and samples, but also a video seminar that will answer any questions. Get free access using the link below.

Results

The result of the cashier’s work on a cash register equipped with EKLZ for a shift (cash revenue) is documented using the unified form KM-6.
This report indicates the data of the cash register totaling counters and the amount of revenue received. The report serves as the basis for registering the receipt of cash proceeds to the taxpayer's operating cash desk. With the introduction of online cash registers, the need for such a report disappeared. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Changes in 6-NDFL that need to be taken into account in 2021

For legal successors of reorganized companies, there is an obligation to submit Form 6-NDFL, if the company itself has not done so before the end of the reorganization. This procedure for filling out 6-NDFL should be followed by the successor organization:

• indicate the INN and KPP of the tax agent at the top of the title page;
• use code 215 in the details “At 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 in the filling out rules, depending on who submits the 6-NDFL:

• the largest taxpayers provide the checkpoint according to the 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 in the attribute “At location (accounting) (code)”.

On the title page of form 6-NDFL the full details of the document confirming the authority of the representative are indicated. Form 6-NDFL, combined with certificate 2-NDFL, is valid from the 1st quarter of 2021.

IMPORTANT!

In 2021, companies with separate divisions have the right to choose a tax office to submit reports if the parent organization and separate divisions are located in different municipalities. They need to notify all the Federal Tax Service with which they are registered about their choice by sending a notification no later than the 1st day of the tax period in the form approved by Federal Tax Service Order No. ММВ-7-11/ [ email protected] dated 12/06/2019.

Order for maternity leave

Remember that here it is also extremely important to correctly fill out the order. A pregnant employee not only gets the opportunity to rest in accordance with it, but also has the right to monetary compensation. This right is regulated by the Labor Code of the Russian Federation.

The very fact of pregnancy, the upcoming birth of a child is not yet a reason for rest, because everything must be officially confirmed, a corresponding application must be registered, and an order must be issued.

An order for the leave of a pregnant woman is drawn up in form T-6 based on a set of papers. The expectant mother must first submit an application in which she asks to be given maternity leave and to receive cash payments. An official document indicating the planned date of birth of the child is also required.

A woman gets the opportunity to go on vacation 70 calendar days before the expected date of birth of the child.

You need a corresponding certificate from a medical institution - a antenatal clinic, as well as a certificate of incapacity for work. Any expectant mother will receive such documents without any problems at the institution where her pregnancy is being carried out.

Let's consider a few important points. Pay attention to the name of the vacation. It is customary to call it maternity leave, but you need to use the official name given in the Labor Code: maternity leave. This wording fits into line B.

Then you need to indicate the duration of the vacation. When a woman is pregnant with two or more children, complications arise, it is 192 days. In this case, the standard maternity leave period is most often used - 140 days. Be sure to indicate the start and end date of the vacation.

Often women decide to use the period of annual leave that they have left. You can apply for both vacations in one document T-6. In column A they write about the main leave, and then enter in line B the data about maternity leave, after which in line C they summarize the information about the two periods of rest.

Step-by-step instructions on how to correctly fill out 6-NDFL for the 4th quarter of 2021

Although the report has been in effect for several years, the preparation of 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. Young accountants are entering the profession and need clarification. Especially for them, we will analyze the actions step by step.

The document consists of the following sections:

1. Title page.
2. Section 1 (information is reflected only for the specified quarter, without taking into account previous periods).
3. Section 2 (information is formed on an accrual basis).
4. Appendix 1 (to be completed only in the report for the 4th quarter and contains information about the income of each employee, similar to what was previously reflected in the 2-NDFL certificates)

Let's look at the instructions for filling out 6-NDFL in 2021 with examples.

Title page

We write the full name of the tax agent. The TIN and KPP of the organization submitting the report are indicated in the appropriate fields. If the report is submitted by a branch, then the branch checkpoint is indicated. Indicate the correction number. If form 6-NDFL is submitted for the first time during the reporting period, then zeros are reflected in the “Adjustment number” field.

An adjustment implies a change in the information submitted to the Federal Tax Service. Clarification of the calculation for the corresponding reporting period is indicated by the adjustment number: -1, -2. -3 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 transferring information at the stage of reorganization (liquidation) are indicated in Appendix 1 of the order.

The tax period is the calendar year for which the information is provided. The corresponding 4 digits are entered in the field. Then 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 two digits are the region number;
• the second two digits are the inspection code.

IMPORTANT!

Reporting is sent to the inspectorate at the location of the organization or its separate division. Individual entrepreneurs submit the 6-NDFL report to the tax office at the place of residence or activity.

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

The most common for organizations:

• by place of registration - 214;
• at the place of registration of a separate division - 220.

Individual entrepreneurs also indicate special codes:

• at place of residence - 120;
• by place of activity - 320.

We indicate the OKTMO code (municipal entity) and the taxpayer’s telephone number. As required by the order of the Federal Tax Service for filling out the 6-NDFL report, 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

The current procedure for filling out 6-NDFL for the 4th quarter requires that in section 1 the amounts of tax withheld or returned to employees in the 4th quarter of 2021 be indicated. Previously, such information was not reflected in the forms. The rules for filling out the report explain what amounts need to be reflected in line 030 of section 1 of the 6-NDFL calculation: returned by the tax agent to the taxpayer.

IMPORTANT!

The new form does not require you to indicate the receipt of income and the tax withholding date.

The information is indicated as follows:

• field 021 - deadline for transferring personal income tax under Art. 226 of the Tax Code of the Russian Federation, that is, on the next working day after payment of income, and for vacation pay and sick pay - the last day of the month in which they were paid; the actual date of transfer does not play a role (letter of the Federal Tax Service No. BS-4-11 / [email protected] dated 12/01/2020);
• field 022 - the amount that must be transferred on time, from field 021; all income with the same tax payment deadline is indicated in one amount;
• field 030 - the amount of personal income tax returned to employees in the 4th quarter;
• field 031 — return date, field 032 — returned amount.

If the question arises of how to calculate the amount of tax withheld in 6-NDFL, it is necessary to sum up the tax on all income paid to employees in the reporting period.

Section 2

Tax rates on income of employees under employment contracts and persons performing work (providing services) under civil contracts: 13, 15, 30 and 35%. In 2021, there is an increased rate of 15% for large incomes (over 5 million rubles per year). In the example of how to fill out 6-personal income tax for the 4th quarter of 2021, the standard personal income tax rate is considered - 13%. In the case of tax calculation at different rates, for each rate the data that relates only to the specified personal income tax rate will be generated.

The current rules for filling out 6-NDFL (for dummies) require filling out the section on a cumulative basis from the beginning of the year.

Line 110 indicates the total amount of employee wages for January-December and all vacation pay, sick leave and other income received in 2021, without reduction for taxes and deductions. There is no separate example of filling out vacation pay; they are included in the total amount of employee remuneration. The amount of deductions is indicated in line 130, and the calculated personal income tax is indicated in 140.

Line 160 indicates the amount of tax withheld for 2021. It does not always coincide with the personal income tax amount in line 140. In field 170, indicate the amount of personal income tax that cannot be withheld until the end of the year. For example, tax on a gift to an individual who does not receive regular cash income from the organization.

IMPORTANT!

Lines 110 and 112 do not indicate the amount of December salary paid in January. The amount and date of payment of personal income tax from it is entered in section 1, and in section 2 - the withheld tax in line 160.

The tax authorities explained the procedure for indicating salaries for past periods paid in the current period in a letter dated September 13, 2021 No. BS-4-11 / [email protected] There are alternative points of view of the Ministry of Finance, but since the Federal Tax Service checks the calculations, it is better to focus on its position in this matter, so as not to give explanations.

Personal income tax on wages is transferred no later than the next day after wages are paid to employees. But the tax on vacation and sick pay is not allowed to be paid immediately. The main thing is to make it before the end of the month in which they were paid to employees (Article 226 of the Tax Code of the Russian Federation).

IMPORTANT!

When preparing the report, keep track of what new fields are included in Section 2 of 6-NDFL and what to indicate in them. Make sure that all the cells in it are filled. Cells without values ​​are marked with dashes.

This rule also applies to the title page. Even in the longest line containing the name of the organization, all remaining spaces are filled with dashes.

Who are reservists and reserved ones?

Let us explain the basic concepts for those new to military registration.

Reservist (or liable for military service) is a citizen who, if necessary (mobilization), will be called up for military service. All persons liable for military service are divided into two categories:

• Citizens who served in the Armed Forces of the Russian Federation and retired to the reserve (reserve). They have a military ID and can be called up to perform military duty all the time until they reach the age limit. The age limit varies depending on the type of military service and the rank of reservist. A detailed table of ages and ranks is given in Art. 53 of the Law of March 28, 1998 No. 53-FZ “On Military Duty”.
• Young men of pre-conscription and conscription age who are subject to military registration.

Reserved citizens are reservists working in positions that will be necessary for the employing company to perform tasks in wartime. In order not to leave such jobs empty, the employer can issue a reservation from general conscription for workers liable for military service in these places.

Reservation is an independent process of military registration. As a rule, if the employer has the right to make a reservation, then this process is supervised by a separate specialist who understands it. Then, when preparing Form 6 for reserved persons, it is best to contact such a specialist for data.

Former 2-NDFL certificate included in the calculation

New Appendix No. 1 to the calculation contains a certificate of income of individuals (formerly 2-NDFL). Employers should not fill out certificates for all employees quarterly; they are submitted only at the end of the year. There is no need to submit a blank application quarterly.

Using our example of filling out 6-NDFL with 2-NDFL certificates for the 4th quarter of 2021, we will show how to fill out information for one employee:

Read more: how to fill out an income certificate for issue to an employee

Zero 6-NDFL

The obligation to submit a calculation in Form 6-NDFL to the tax authority at the place of registration arises if the taxpayer is recognized as a tax agent, that is, makes payments in favor of individuals. If during the reporting period income is not accrued or paid to employees, there is no need to provide a report. The Federal Tax Service informed about this in letter No. BS-4-11/4901 dated March 23, 2016.

If during the calendar year there was at least one payment in favor of an individual in the nature of wages, sick leave, financial assistance, remuneration for services rendered (work performed) as part of the execution of a civil contract, then a report is drawn up. Since the form is filled out on a cumulative basis, in the future, indicators from the first, second and third quarters will be saved in a cumulative manner. In principle, there is no zero 6-personal income tax; the report will still contain information about at least one payment.

If last year the organization was a tax agent, and in the current reporting period for some reason stopped paying income to employees, there is no need to submit a report to the tax authority. Although the company is not obliged to explain to the tax authorities what the loss of tax agent status is associated with, it is recommended to send a letter of non-provision of 6-NDFL, drawn up in any form, to the Federal Tax Service.

Fill out form 6-NDFL online

It is possible to fill out a report online on the websites of accounting software developers - “My Business”, “Contour”, “Sky” and others. Some sites allow you to do this for free, but usually the services require a small fee (up to 1000 rubles).

Common mistakes when filling out

Newbie cashiers sometimes make the ridiculous mistake of entering their own TIN instead of the company’s TIN. Of course this is wrong. The identification number must always belong to the company.

Columns 5 and 6 of the main table should not be confused. Column 5 contains the GROSS TOTAL of the X-report, and column 6 - the GROSS TOTAL of the Z-report. It can't be the other way around. This mistake is often made due to inattention.

Other errors are due to inattention when entering numerical values. For example, you can confuse the date or make a mistake when entering the amount. Such errors are unacceptable, so the cashier should check everything properly.

Important! If there are typos in the KM-6 form itself, then no one will punish the cashier for them. A fine can only be issued for errors in the information that the cashier-operator personally entered.