In 2016, a new form of tax report will appear, which all employers are required to provide. The new report is called 6-NDFL.
The new reporting form was approved in the fall of 2015. Since 2016, all employers must pass it: companies and entrepreneurs who attract hired employees.
What is 6-NDFL? This is a form for reporting calculated and listed taxes for a certain period. It should be borne in mind that 6-NDFL does not replace the current reporting of 2-NDFL, but supplements it.
What are the differences between these reporting forms? Certificates for 2-NDFL employees must be submitted to the Federal Tax Service once a year. They are leased for each employee individually and supplemented with an inventory.
The 6-NDFL report contains only generalized information on all individuals in respect of whom the company or individual entrepreneur acted as a tax agent. In particular, it must indicate the amount of calculated and paid income (within the framework of employment contracts and GPA), applicable tax deductions and the amount of personal income tax calculated and withheld.
Form 6-NDFL must be submitted to the Federal Tax Service at the place of registration (or doing business) on a quarterly basis until the last day of the month following the final one in the quarter (for 1 quarter - before April 30, six months before July 30, for 9 months - before October 30 and at the end of the year - until April 1, 2017). Fines for late submission of calculation in the form of 6-NDFL are set in the amount of 1 thousand rubles, as well as 500 rubles. - for inaccurate and erroneous information. For a long delay, companies may even block the account.
Companies and individual entrepreneurs with more than 25 employees are required to report exclusively electronically.
Taking into account the fact that since 2016 monthly reporting to the Pension Fund of the Russian Federation has also been introduced, the work of accountants will significantly increase.
