On January 1, 2022, an Order of the Federal Tax Service of the Russian Federation entered into force, amending the form 6-NDFL and certificates of income and tax amounts of an individual.
According to the document, information on the income and amounts of the calculated and withheld income tax of an individual for 2021 has to be submitted in a new form, taking into account the changes noted below.
Adding lines in section 2 of the calculation of 6-NDFL
The first change in the section concerned companies staffed by individuals – highly qualified foreign specialists (HQS). Based on this, new lines were added to the form 6-NDFL to reflect the income of the HQS with whom an employment contract or a civil law contract was concluded, namely:
The second change in the section is the addition of field 155 reflecting the profits tax accepted by the organization for offset on the basis of clause 3.1 of article 214 of the Tax Code of the Russian Federation.
In addition, in the second section, it is necessary to reflect only the amounts of income actually received for all individuals.
Changing income codes
When filling in the 6-NDFL, it is necessary to take into account the appearance of income codes:
New additions to the Certificate of Income Certificate and Tax Amounts
Please be reminded that starting from January 1 of last year, the form 2-NDFL is no longer applied. Instead, it is necessary to submit an appendix to the calculation of 6-NDFL for the year – a certificate of income and tax amounts of an individual. Therefore, the specified document should also be drawn up taking into account the new changes, which are:
As a general rule, tax agents from the following list have to submit the calculation on the 6-NDFL form:
If the number of working individuals receiving income from a tax agent is more than 10 people, then 6-NDFL has to be submitted to the tax authority at the place of registration in electronic form through the telecommunications link,
If the number of working individuals is less than 10 people, the document can be submitted in paper form.
Companies may face liability for non-compliance with the requirements of legislation in the field of formation and submission of calculations in the 6-NDFL form. The scope of punishment depends on the type of offense committed. For more information about the scope of liability, see the table below.
|Type of offense||Scope of punishment|
|Failure to submit information on form 6-NDFL within the prescribed period||The imposition of a fine in the amount of 1,000 rubles for each complete and incomplete month from the date set for the submission of the calculation until the date when it was submitted.Suspension of operations on bank accounts and money transfers within 20 days after the expiration of the 6-NDFL submission.|
|Submission of a 6-NDFL containing inaccurate information||Imposition of a fine of 500 rubles for each document. Note. Exemption from payment of a fine in case of self-identification of errors by the company and submission of an updated calculation.|
|Failure to comply with the submission of form 6-NDFL||Imposition of a fine in the amount of 500 rubles.|
In addition, individuals on the basis of an application can obtain from employers a certificate of income and income tax amounts in order to:
Also, the specified certificate is displayed on the website of the Federal Tax Service (FTS). To receive it , the employee has to:
This mechanism will allow to reduce the procedure for obtaining certificates.
In the matters of the drawing up documents for employees, please contact Acsour experts.