What is 6-NDFL?

6-NDFL is a report on personal income tax (NDFL) in Russia, which employers are required to submit to the tax authorities.

The 6-NDFL reflects information about accrued and withheld taxes on employees' income for a specific period (usually a quarter). The report includes payment amounts, tax deductions, withheld tax, and transfers to the budget.

The purpose of 6-NDFL is to ensure transparency and control over the correctness and timeliness of NDFL payments by employers.

The report is submitted electronically, with deadlines no later than the 1st day of the month following the reporting quarter.