4 min
Methodologist BDO Unicon Outsourcing
Revised 6-NDFL and 2-NDFL Forms
1. Starting with the Q1 2021 reporting, the calculation in the 6-NDFL form must be submitted using the new form approved by Order of the Federal Tax Service No. ED-7-11/753 dated 15 October 2020. Forms 6-NDFL and 2-NDFL have been combined (Cl. 19, Article 2 of Federal Law No. 325-FZ dated 29 September 2019).
2. Certificates for 2021 and subsequent years do not need to be submitted separately.
3. Data on the income of an individual is reflected in Appendix 1 to the new 6-NDFL calculation form. This appendix is only included in the annual 6-NDFL calculation form.
4. The new form also requires reporting the impossibility of withholding personal income tax to tax authorities. This part of the new 6-NDFL form should only be filled out as part of the annual report; blank appendices do not need to be submitted every quarter.
5. Sections 1 and 2 have been swapped in the new form. Section 1 now requires indicating information about the due dates and amounts of tax payable. It also shows the dates of the return of personal income tax and its amounts for the last three months. Section 2 will summarize data on tax, income, and deductions.
6. Information about the date of actual receipt of income, the amount of income and the date of tax withholding has been removed from the report.
7. The calculation has been supplemented with the following fields included:
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KBK (Budgetary Classification Code);
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income under an employment contract;
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income under civil agreements;
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data on excessively withheld tax.
If it is necessary to correct the calculation, the revised 6-NDFL form should be submitted without attachments, that is, without certificates of income and tax amounts of an individual. The entire calculation with corrective certificates is only submitted when the information in such certificates should be specified.
2-NDFL for employees
A new form has been approved for employees which is titled “Statement of Income and Tax Amounts of an Individual”.
The new form is given in Appendix 4 to Order of the Federal Tax Service No. ED-7-11/753 dated 15 October 2020. A certificate prepared using the new form is issued from 2021 to indicate the income that employees have received since 1 January 2021.
The changes in the new form of the certificate are insignificant:
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The Classifier of Tax Documents (KND) code has been added to the form, no amendments have been made to sections 1 to 5.
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The procedure for filling out the certificate has not changed, either, therefore accountants can follow the rules that they used earlier.
Statistical Reporting
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Statistical reports must be submitted only in electronic form.
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Organizations and individual entrepreneurs, except for small businesses, must submit statistical reports in electronic form.
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Small businesses will be obliged to do so from 1 January2022.
What electronic signature they should bear is determined by the subject of statistical accounting, i. e. Rosstat and others. This rule does not apply when the requirement to use a specific type of electronic signature is provided for by federal laws or by an agreement between participants in electronic interaction.
Form No. 1 on the salary of employees
Starting 1 April 2021, it is necessary to submit a new report form — Form No. 1 “Information on the Distribution of the Number of Employees by Salary Size”, which was approved by Rosstat Order No. 37 dated 27 January 2021. The same order approved the instructions for filling out the form.
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The report must be submitted by the organizations selected by Rosstat. Whether an organization is included in the sample can be found out on Rosstat’s website or by sending a request to the local division of Rosstat at the place of registration. To get information about the organization at in the “Retrieve data on codes” section, one of the details of the organization should be entered, for example, INN (Taxpayer Identification Number).
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Form No. 1 must be submitted, even if no activity was carried out in the reporting period, however the salary was accrued.
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The number of employees in the report should not be zero.
New SZV-M form
The Pension Fund of the Russian Federation has adopted a new SZV-M form, which has been in effect since the May reporting.
The form of the report has been reduced, but the main indicators have not changed.
Clarifications that are important to consider:
1. Form type.
The names of form types have been clarified. The type must be written in full:
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“Initial” means that the form is submitted for the first time in the reporting period;
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“Supplementary” means that the form supplements the information previously accepted by the Pension Fund of the Russian Federation;
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“Cancelling” means that the form is used to cancel information for the reporting period, which was submitted earlier.
2. Sole founders.
The procedure states that the report should indicate information about the insured persons who are covered by mandatory pension insurance. SZV-M form should include directors who are sole founders.
3. Company name.
The field “Full or abbreviated name” should indicate the full or abbreviated name of the organization in accordance with the documents of incorporation. It is allowed to use the name in Latin transcription. If the report is submitted by a branch of a foreign organization, its name must be indicated.
