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Certificate of income of an individual 2 personal income tax. Sample income certificate. Below is a sample filling

Help 2-NDFL- this is the form by which employers (organizations or individual entrepreneurs, notaries, lawyers) for taxes assessed on the income of individuals (abbreviated as personal income tax). Employers pay this income to their employees during the year (tax period) in the form of salaries, various types of compensation, financial assistance etc.

Download a sample 2NDFL certificate form:


The report in Form 2-NDFL should be submitted to the tax office at the place of your registration no later than April 1 of the year following the reporting year. However, in some cases, it is necessary to submit tax form No. 2-NDFL no later than one month from the date the individual received income. You need to do this if:

  • it is impossible to withhold tax on an employee’s income, for example, when the income was received by him in in kind;
  • if the period during which the tax can be withheld exceeds 12 months.

    These rules are established by paragraph 5 of Article 226 of the Tax Code.

    You can submit a 2-NDFL certificate to the inspectorate in two forms:

  • on a paper form. If the size of the organization is less than 10 people.
  • on a floppy disk (in in electronic format). If the organization has more than 10 people.

    The forms can either be purchased at the store or printed out yourself. The certificate must be completed using a typewriter or handwritten in legible handwriting. If data is not entered into any sections (items), then dashes are not placed in empty fields - this is strictly prohibited.

    Help form 2-NDFL consists of 5 sections:

  • Section 1 contains information about the tax agent - name, TIN, etc.
  • Section 2 contains information about the individual who is the recipient of the income.
  • in section 3, all amounts and codes of income and tax deductions received in a given tax period are filled in. This section also indicates the tax rate on this income.
  • Section 4 specifies tax deductions.
  • Section 5 indicates the amounts of paid income and calculated and withheld taxes for the reporting year as a whole.

    Certificate 2-NDFL is prepared separately for income taxed at different rates. If during the tax period an employer made payments to an employee of income taxed at different rates, then at the end of the tax period he provides several certificates to the inspectorate - for each rate separately.

    Tax is withheld from funds paid to an individual. The amount of tax withheld cannot exceed 50% of the payment amount.

    Download other forms on our website:

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    • 2-NDFL- income certificate individual, which is used for both tax reporting, and for personal purposes of taxpayers. It reflects the amount of income and the amount of personal income tax withheld for the reporting period. This form is submitted to the Federal Tax Service by organizations and entrepreneurs paying income to individuals. The certificate is filled out for each person separately. The form of the certificate and the procedure for filling it out were approved by Order of the Federal Tax Service dated November 30, 2015 No. ММВ-7-11/485@ ( latest edition By ).

    The main purpose of 2-NDFL is reporting to the Federal Tax Service. Inspectors need it to check whether the tax agent (most often the employer) has calculated the personal income tax amount correctly.

    The certificate is submitted by the tax agent in the following cases:

    1. If he paid income subject to personal income tax.
    2. If he paid income from which personal income tax cannot be withheld. In this case, within two months after the end of the tax period, this must be reported to the Federal Tax Service and the certificate in question must be submitted based on the results of the tax period.

    Another purpose of 2-NDFL - issuance to individuals, to whom income payments were made, according to their application. Typically this is required:

    • to fill out the 3-NDFL declaration (information from 2-NDFL is needed);
    • for obtaining a loan;
    • to provide a new job in order to receive a tax deduction (in this case, income from the beginning of the year is taken into account, including from the previous place of work, if it has changed);
    • for other purposes.

    The employee is not required to indicate in the application why he needed 2-NDFL. In any case, the tax agent is obliged to issue this certificate.

    Report form 2-NDFL was changed by order dated January 17, 2018 No. ММВ-7-11/19@. In our article we give an example of filling out a new form.

    Who is the certificate for?

    2-NDFL must be drawn up for each individual to whom the tax agent paid income during the reporting period. But there is exceptions:

    • persons to whom income was paid under sales and purchase agreements;
    • entrepreneurs with whom civil contracts were concluded;
    • persons who were paid dividends(if the tax agent is a joint stock company).

    Submission deadlines

    Everything regarding the procedure for filling out the form is specified in the order of the Federal Tax Service dated October 30, 2015 No. ММВ-7–11/485@. This document also approved the format for sending 2-NDFL in electronic form.

    The certificate is signed directly by the head of the organization (IP) or by a person who is authorized to sign by order or other internal document. Thus, 2-NDFL can be signed by the chief accountant or his deputy, the accountant responsible for the calculation wages, and so on.

    Submission deadlines In general, the information is as follows:

    • 2-NDFL with sign 1 - no later April 1,
    • 2-NDFL with sign 2 - no later March 1.

    Reference 2-NDFL for 2017 year with sign 1 is served until April 2, 2018, since April 1st falls on a Sunday.

    Procedure for filling out form 2-NDFL

    The help consists of a title and five sections:

    • Heading
    • Section 1 “Data about the tax agent”
    • Section 2 “Data about an individual - recipient of income”
    • Section 3 “Income taxed at the rate of __%”
    • Section 4 “Standard, social and property tax deductions”
    • Section 5 “Total amounts of income and tax”

    Heading

    Example of filling out a title

    The header states:

    Year for which a certificate is submitted, for example 2017.

    Number certificates - numbering is continuous and sequential, without breaks or repetitions. The numbers start from 1 and continue within the reporting year. Co next year numbering again from 1. For a corrective or canceling certificate, the number of the primary certificate (that is, previously submitted) is indicated.

    From— date of the certificate in the format DD.MM.YYYY, for example 02/09/2018. For a corrective or canceling certificate, also the current date.

    Sign the code is entered:

    1. The certificate is submitted in relation to persons for whom personal income tax has been withheld in full, including at the request of an individual
    2. The certificate is submitted in relation to persons for whom personal income tax is not withheld
    3. The certificate is submitted in relation to persons for whom personal income tax is withheld in full by the legal successor of the tax agent
    4. The certificate is submitted in relation to persons for whom personal income tax has not been withheld by the legal successor of the tax agent

    The most commonly used code is 1 .

    Correction number- indicated 00 for initial reference, 01, etc. - for correcting, 99 - for canceling.

    to the Federal Tax Service— tax office registration code.

    Section 1. Information about the tax agent

    OKTMO code— the parameters of the division that paid the income are indicated (if the head one - codes of the head one, if separate - the codes of the separate division) according to the All-Russian Classifier of Territories municipalities OK 033-2013, approved. by order of Rosstandart dated June 14, 2013 No. 159-st. The field consists of 11 acquaintances. If the code has 8 characters, no characters are placed on the right.

    If during the reporting year an employee worked in several departments located in territories with different OKTMO codes, then for each department you need to issue your own certificate and indicate your code in it.

    Entrepreneurs put a code on UTII or PSN according to the place of activity.

    Individual entrepreneurs using other taxation systems, as well as notaries, lawyers and others, set the code at their place of residence.

    The legal successor of the tax agent indicates the OKTMO code at the location of the reorganized organization or a separate division of the reorganized organization.

    TIN— 10 characters for legal entities, 12 characters for individual entrepreneurs.

    checkpoint- only to be filled out by legal entities. If the organization has separate division, a checkpoint is placed at the location of the separate unit.

    If during the reporting year an employee worked in several departments, then for each department you need to issue your own certificate and indicate your checkpoint in it.

    Tax agent— the abbreviated name (in case of absence, the full name) of the organization is indicated according to its constituent documents. In this case, the content part (abbreviation or name) is located at the beginning of the line. Examples: “school No. 25”, “OKB “Vympel”.

    If the Certificate is submitted by the legal successor of the reorganized organization, the name of the reorganized organization or a separate division of the reorganized organization is indicated.

    Entrepreneurs enter their last name, first name, and patronymic according to their identification document. Abbreviations are not allowed. A double surname is written with a hyphen. Example: Nemirovich-Danchenko Vladimir Ivanovich.

    Form of reorganization (liquidation) the code is indicated:

    1. Liquidation
    2. Conversion
    3. Merger
    4. Separation
    5. Accession
    6. Division with simultaneous accession

    If the organization is not liquidated, transformed, etc., then the field remains empty.

    The fields “Form of reorganization (liquidation) (code)” and “TIN/KPP of the reorganized organization” are required when filling out the field “Characteristic” with the value "3" or "4"

    TIN/KPP of the reorganized organization— indicated for a reorganized organization or a separate division of a reorganized organization.

    Section 2. Information about the individual recipient of the income

    TIN in Russian Federation - TIN of an individual confirming registration with the Federal Tax Service. If there is no TIN, this field is not filled in.

    TIN in the country of citizenship- indicated if the foreigner has a TIN or its equivalent. For citizens of the Russian Federation, the field is not filled in.

    Full Name- indicated according to the identity document indicated below. Middle name if available. Abbreviations are not allowed. To indicate the full name of foreigners, you can use the Latin alphabet.

    Taxpayer status- the code is indicated:

    1. for a resident of the Russian Federation
    2. for non-residents of the Russian Federation
    3. for a non-resident of the Russian Federation recognized as a highly qualified specialist
    4. for participants State program to assist in the voluntary resettlement to Russia of compatriots living abroad who are not residents of the Russian Federation
    5. for refugees and persons granted temporary asylum in Russia who are not residents of the Russian Federation
    6. for foreign citizens working in Russia on the basis of a patent

    If during the year an individual changed citizenship and at a certain period was a resident of the Russian Federation, a 1 is given. For foreigners working on the basis of a patent, in any case, a 6 is given.

    Date of Birth- date in the format DD.MM.YYYY, for example 04/01/1992.

    Citizenship- the code according to the All-Russian Classifier of Countries of the World (OKSM) is indicated. For Russian citizens - code 643 . If an individual does not have citizenship, the code of the country that issued the identity document is indicated.

    Identity document code- indicated in accordance with the reference book “Codes of types of documents proving the identity of the taxpayer” of Appendix 1 of the Order of the Federal Tax Service No. ММВ-7-11/485@. Example: 21 - Russian passport, 07 - military ID.

    Series and number- the details of the document are indicated: series and number of the document, the “No” sign is not placed.

    Residence address, zip code, district, city, etc.- filling out all address fields was canceled by order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/19@.

    Section 3. Income taxed at the rate of __%

    Section 3 contains information on income accrued and actually received by an individual in cash or in kind, as well as in the form material benefit, by month of the tax period and corresponding professional deductions.

    Standard, social and property tax deductions are reflected in section 4.

    Income for the previous year paid in the next year is reflected in the certificate for the previous year. If income was paid after the certificate for the previous year was submitted (for example, in April of the next year), it is necessary to issue a corrective certificate.

    When issuing a certificate with sign 1 and 3 This section indicates all income: both those from which personal income tax is withheld and those from which personal income tax is not withheld.

    When issuing a certificate with sign 2 and 4 This section indicates income from which the tax agent did not withhold personal income tax.

    When drawing up a cancellation certificate, section 3 is not completed.

    The title indicates which rate __% tax amounts have been calculated. If during the reporting year an individual was paid income at different rates, this section is filled in for each bet.

    What personal income tax rates may be:

    • 13% — the basic rate for tax residents of the Russian Federation. This rate applies to: wages, remuneration under civil contracts, income from the sale of property, dividends, etc. In some cases, income of non-residents is taxed at a rate of 13%: from the implementation of labor activity; from carrying out labor activities as a highly qualified specialist; from the implementation of labor activities by participants in the State Program for Promoting the Voluntary Resettlement of Compatriots Living Abroad to the Russian Federation; from execution labor responsibilities crew members of ships flying the Russian flag
    • 15% — rate for non-residents of the Russian Federation receiving dividends from Russian organizations
    • 30% — rate for other income of non-resident individuals
    • 35% — tax rate of income from winnings, prizes, interest income on deposits and in some other cases

    Month- indicated in chronological order number of the month for which the income was accrued.

    Revenue code- indicate the corresponding income code, selected from “”.

    Amount of income— the amount of accrued and actually received income is reflected according to the specified income code.

    When issuing a certificate with attribute 2 or 4, the amount of income from which personal income tax was not withheld is indicated.

    Deduction code- opposite those types of income for which appropriate deductions are provided, or which are not subject to taxation in full, indicate the corresponding deduction code, selected from “”.

    For income referred to in Articles 214.1, 214.2 and 214.3 of the Tax Code of the Russian Federation (income under securities, deposits, repos), several deduction codes can be specified for one income code. Then the first code is reflected opposite the income code, and the rest are displayed in the lines below without filling out the “Month”, “Income Code” and “Income Amount” fields.

    The amount of the deduction- filled out only for income for which professional deductions are provided, and for income that is not subject to personal income tax in full in accordance with Article 217 of the Tax Code of the Russian Federation. The amount of deduction should not exceed the amount of income.

    Section 4. Standard, social and property tax deductions

    These deductions are provided only on income subject to personal income tax at a rate of 13%, and only to residents of Russia. When drawing up a cancellation certificate, section 4 is not completed.

    Deduction code- the corresponding code is indicated standard deduction from the directory “Codes of types of taxpayer deductions” (Appendix No. 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@). If the type of deduction is not in the directory, code 620 should be indicated (letter of the Federal Tax Service of Russia dated February 11, 2014 No. BS-4-11/2189).

    The amount of the deduction- according to the specified code.

    Notification confirming the right to social tax deduction; A notification confirming the right to a property tax deduction is filled out in the case of a social/property deduction. The number and date of the notification are indicated, as well as the code of the tax authority that issued the notification. If there are several notifications, several lines are filled in to reflect the details of all notifications.

    Section 5. Total Income and Tax Amounts

    Section 5 reflects the amounts of accrued and actually received income, as well as the amounts of accrued, withheld and transferred personal income tax at the rate specified in section 3.

    If during the reporting year an individual was paid income at different rates, this section is completed for each rate.

    Data on accrued personal income tax amounts must be rounded to full rubles in accordance with paragraph 6 of Article 52 of the Code - a tax amount of less than 50 kopecks is discarded, and a tax amount of 50 kopecks or more is rounded to a full ruble...

    When drawing up a cancellation certificate, section 5 is not completed.

    Total income- the amount of accrued and actually received income excluding deductions reflected in sections 3 and 4.

    When issuing a certificate with features 2 and 4, this paragraph indicates the total amount of income from which the tax agent did not withhold personal income tax and which is reflected in section 3 of the certificate.

    The tax base- the base from which personal income tax was calculated. Equals the difference between the “Total Amount of Income” and the total amount of deductions reflected in sections 3 and 4 of the certificate.

    Tax amount calculated- The total amount of accrued personal income tax.

    Amount of fixed advance payments- the accrued personal income tax is reduced by this amount.

    Amount of tax withheld— total amount of personal income tax withheld. For reference, signs 2 or 4 are marked with a zero.

    Tax amount transferred— the total amount of personal income tax transferred. For reference, signs 2 or 4 are marked with a zero.

    Amount of tax over-withheld by the tax agent— the amount of personal income tax withheld in excess that was not returned by the tax agent, as well as the amount of overpayment of tax resulting from the fact that the tax status of an individual changed in the reporting year. For reference, signs 2 or 4 are marked with a zero.

    Amount of tax not withheld by the tax agent- the amount of accrued personal income tax that the tax agent did not withhold in the reporting period.

    Notice confirming the right to reduce tax on fixed advance payments— to be filled in if there is appropriate notification. The number and date of the notification are indicated, as well as the code of the tax authority that issued the notification.

    Final part

    Tax agent— the code is indicated:

    1. if the Certificate is submitted by a tax agent (successor of the tax agent)
    2. if the Certificate is submitted by a representative of the tax agent (successor of the tax agent)

    Full name— the full last name, first name, patronymic (if any) of the person who submitted the certificate is indicated.

    Name of the document confirming the authority of the representative- indicated in the case when the certificate is submitted by a representative.

    Sample of filling out the 2-NDFL certificate in 2018

    2-NDFL - new form from 01/17/2018

    Download the form and example of filling out 2-NDFL

    Income codes and deduction codes

    Last year changes have been made to income codes. Some of them have been clarified, and old codes have also disappeared (for example, 1543 and 2791).

    Popular income codes for 2-NDFL

    At the end of December 2016 the list of deduction codes has changed. In particular, previously there were general codes for parents, including adoptive parents, as well as guardians, adoptive parents and trustees. Because for different categories New deduction amounts were established and these codes were divided.

    The most popular deduction codes are in the following table.

    Popular deduction codes for 2-NDFL

    Description

    standard deduction for the first child to a parent (single amount) - 1,400 rubles.

    standard deduction for a second child to a parent (single amount) - 1,400 rubles.

    standard deduction for the third and next child to the parent (single amount)

    property deduction in the amount spent on the purchase (construction) of housing

    social deduction for employee expenses on non-state pension provision, voluntary pension insurance, voluntary insurance life

    professional deduction under the GPA for the performance of work (rendering services)

    deduction from the cost of gifts (up to 4,000 rubles per year)

    deduction from the amount of financial assistance (up to 4,000 rubles per year).

    Penalties

    For late filing of 2-NDFL, the following penalties apply:

    • fine for an organization under paragraph 1 of Article 126 of the Tax Code - 200 rubles for each certificate not submitted on time;
    • fine for an official under Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation - 300-500 rubles.

    For false information contained in 2-NDFL, for example, for indicating the TIN of another person, a fine of 500 rubles for each erroneous certificate.

    You can avoid sanctions for false information in the standard way: if the error is identified independently, then before the Federal Tax Service Inspectorate discovers it, you need to submit an updated Form 2-NDFL.

    Is it worth submitting the certificate in advance to allow time for correction? From the letter of the Ministry of Finance dated June 30, 2016 No. 03-04-06/38424 it follows that this does not make sense.

    Explanation. The organization filed 2-NDFL ahead of schedule, for example, in early February. The tax authority found errors when checking the form. The accountant corrected everything and submitted an updated certificate before the end of the term, but the organization was still fined because errors were discovered by the tax authority.

    Regulations

    • Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 N ММВ-7-11/485@ “On approval of the form of information on the income of an individual, the procedure for filling it out and the format for its presentation in electronic form”
    • Order of the Federal Tax Service of the Russian Federation dated September 10, 2015 N ММВ-7-11/387@ “On approval of codes for types of income and deductions”
    • Order of the Federal Tax Service of the Russian Federation dated January 17, 2018 N ММВ-7-11/19@ “On amendments to the annexes to the order of the Federal Tax Service dated October 30, 2015 N ММВ-7-11/485@”
    • Letter of the Federal Tax Service of the Russian Federation dated 02/11/2014 N BS-4-11/2189@ “On filling out 2-NDFL”

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    2-NDFL certificates in 2019: new form and sample filling

    Since January 1, 2019, the 2-NDFL certificate form has been in effect, approved by Order of the Federal Tax Service dated October 2, 2018 No. MMV-7-11/566@. Since 2019, tax agents have been using two new forms of certificates:

    • Form 2-NDFL “Certificate of income and tax amounts of an individual” for submission to the tax office;
    • form “Certificate of income and tax amounts of an individual” to provide the recipient with income.

    Certificate 2-NDFL confirms the amount of income received by an individual for a certain period and the amount of tax withheld.

    Who must prepare and submit 2-NDFL certificates

    Certificates in form 2-NDFL must be submitted by organizations and individual entrepreneurs that pay income to individuals. This obligation is enshrined in clause 1, clause 2 of Art. 226 and paragraph 2 of Art. 230 Tax Code of the Russian Federation.

    There is no need to submit 2-NDFL certificates if you paid to an individual:

    • only non-taxable income (clause 28 of article 217 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated January 19, 2017 No. BS-4-11/787@);
    • income on which an individual must pay tax and submit a declaration (Article 227, Article 228 of the Tax Code of the Russian Federation);
    • income specified in Art. 226.1 Tax Code of the Russian Federation.

    If in the reporting (expired) year the organization did not pay an individual income from which personal income tax was required to be withheld, then a 2-NDFL (“zero”) certificate does not need to be submitted. For example, if only non-taxable income specified in Art. 217 Tax Code of the Russian Federation.

    Where to submit 2-NDFL

    In accordance with paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, tax agents submit reporting on 2-NDFL to tax authority at your place of registration.

    Submit 2-NDFL for employees of separate departments to the Federal Tax Service at the place of their registration. The same thing happens when a separate division pays income to individuals according to the GPA.

    What income should be included in the 2-NDFL certificate 2019

    How to fill out a 2-NDFL certificate

    The general requirements for filling out the 2-NDFL certificate are as follows:

    1. 2-NDFL certificates are filled out by the tax agent based on the data contained in the tax registers.
    2. If the tax agent accrued income to an individual during the tax period that is taxed at different tax rates, sections 3-5 are completed for each rate.
    3. When filling out the Certificate form, codes for the types of income of the taxpayer, codes for the types of deductions of the taxpayer, the Directories “Codes of types of documents proving the identity of the taxpayer” (Appendix 1 of the Procedure for filling out the certificate) and “Codes of the subjects of the Russian Federation and other territories” (Appendix 2 of the Procedure for filling out the certificate) are used.
    4. All details and totals are filled in in the Certificate form. If there is no value for the total indicators, zero is indicated.
    5. Certificates in electronic form are generated in accordance with the format (xml) for submitting information on the income of individuals in form 2-NDFL.

    Table 2. How to fill out 2-NDFL certificates

    Chapter

    Information to be provided

    Heading

    Indicated:

    Tax period for which the Certificate form is prepared;

    Serial number of the Certificate in the reporting tax period;

    Date of preparation of the form;

    The “Sign” is indicated and the following is entered: number 1 - if Certificate 2-NDFL is submitted based on the provisions of clause 2 of Art. 230 Tax Code of the Russian Federation; number 2 - if the Certificate is submitted in accordance with the provisions of clause 5 of Art. 226 Tax Code of the Russian Federation.

    When compiling primary form The certificate is entered “00” in the “Adjustment number” field;

    When drawing up a corrective Certificate to replace the previously submitted one, a value one more than that indicated in the previous Certificate is indicated (For example, “01”, “02”, etc.);

    When drawing up a canceling Certificate, the number “99” is entered instead of the previously submitted one.

    In the field “in the Federal Tax Service (code)” - the four-digit code of the tax authority with which the tax agent is registered. (Section II of the Procedure for filling out the certificate)

    Section 1 “Data about the tax agent”

    The OKTMO code and contact telephone number of the tax agent are indicated; TIN and checkpoint; name of the organization according to its constituent documents (Section III Order filling out the certificate)

    Section 2 “Data about the individual - recipient of income”

    The TIN of the individual taxpayer is indicated; last name, first name and patronymic of the individual - taxpayer; taxpayer status code; Date of Birth; numeric code of the country of which the taxpayer is a citizen; code of the type of identification document and its details; full address of the taxpayer's place of residence; (Section IV of the Procedure for filling out the certificate)

    Section 3 “Income taxed at the rate of __%”

    information on income accrued and actually received by an individual in cash and in kind, as well as in the form of material benefits, by month of the tax period and corresponding deductions is indicated. (Section V of the Procedure for filling out the certificate)

    Section 4 “Standard, social, investment and property tax deductions”

    information about standard, social, investment and property provided by the tax agent is reflected tax deductions. (Section VI of the Procedure for filling out the certificate)

    Section 5 “Total Amounts of Income and Tax”

    the total amounts of accrued and actually received income, calculated, withheld and transferred personal income tax are reflected at the appropriate rate specified in the title of Section 3. (Section VII of the Procedure for filling out the certificate)
    Program for checking 2-NDFL Instructions for filling out the 2-NDFL certificate

    The procedure for filling out 2-NDFL is prescribed in the Order of the Federal Tax Service of the Federal Tax Service dated October 2, 2018 No. MMV-7-11/566@. The same order contains the codes of the constituent entities of the Russian Federation necessary for the formation of 2-NDFL (link to the file from the attachment to the letter) and codes of the types of documents identifying the taxpayer.

    What is the penalty for failure? late delivery or errors in 2-NDFL 2019

    If you do not submit or submit the 2-NDFL certificates later than the deadline, the tax authorities will charge a fine of 200 rubles for each certificate.

    If the submitted certificates contain inaccurate information, the fine will be 500 rubles for each document with an error.

    Form 2-NDFL for previous years (2016, 2015 and 2014)

    Employers, when paying income to their employees or other citizens with whom they have concluded contracts, must calculate and withhold personal income tax (NDFL), in order to then send it to the state treasury.

    Since 2016, the form of the 2-NDFL certificate for employees has changed. By Order of the Federal Tax Service of Russia No. ММВ-7-11-485@ dated October 30, 2015, a number of innovations were introduced into the new report, the timing and procedure for submitting the form... The procedure for filling out and submitting 2-NDFL in 2017 was discussed in the article. The deadline for submitting certificates with attribute 1 remains the same - 1 time per taxable period(year) until April 1 of the following year.

    Current rules:

    • The deadline for transferring personal income tax from wages has been extended to the next day after payment (previously only the day of payment was mentioned). Tax withheld from vacation pay and disability benefits can now be fully remitted calendar month, and not on the same day. When calculating the amount of savings on interest on a loan, the actual date of receiving the material benefit is now considered the last day of the month.
    • If it is impossible to withhold tax (when issuing income in kind, in the form of gifts, shares), then a certificate with attribute 2 is submitted before March 1 of the next year (previously before February 1).
    • The threshold for submitting reports to the tax authority electronically has increased from 10 people to 25. Now even 25 certificates can be submitted on paper.
    • But the fine for errors in 2-NDFL (in the amount of income or tax) or failure to submit them has been increased from 200 rubles to 500 per document. Changes to the document are made before the last date of submission, then a fine can be avoided.

    A number of innovations have also affected changes in the 2-NDFL form:

    1. A new field “Adjustment number” has been introduced, which can have several values ​​(example: the primary report is designated 00, the updated report is 01.02..., the canceling report is 99). The latter is used to cancel an erroneously submitted certificate (possibly 2 times).
    2. The OKTMO code reflects the location of the taxpayer. The parent company must indicate the main code, and the separate division puts the OKTMO location of its registration. For individual entrepreneurs, UTII also provides for the submission of a certificate at the location. For individual entrepreneurs, OKTMO will mean the place of registration.
    3. 3 additional taxpayer status codes have been introduced. Now out of six: 1 is a resident, 2 is a non-resident, 3 is a highly qualified specialist, 4 is a migrant from abroad, 5 is a non-resident refugee, 6 is a foreign worker with a patent. The status value affects the tax rate: 13% for residents and 30% for non-residents.
    4. Since the beginning of 2016, along with a property deduction, an employee has the opportunity to receive a deduction for training and treatment in the organization. They no longer need to take 2-NDFL in order to submit it to the inspectorate. You only need to receive a notification of the deduction from the Federal Tax Service. That's why additional lines have been introduced in section 4 for the details of the corresponding notification. The deduction code for training is 320, for payment of medical care - 324. In order to correctly fill in all fields, their codes must comply with the requirements of the Federal Tax Service order No. ММВ-7-11-387@ dated 09.10.2015 For individual entrepreneurs on a patent, section 5 provides a field to register notifications for fixed advance payments to reduce tax.

    The new form must be submitted one year in advance.. According to paragraph 3 of Art. 230, an individual can receive a certificate of payments made from the employer upon application. The law does not determine the deadline for completing the application. If an employee requires confirmation of payments from December of last year to June of this year, then he needs to be given two documents: for the last and current year. The 2-NDFL certificate includes only taxable amounts. Child benefits and maternity benefits are not included in the report.

    Each organization and entrepreneur, if they involve hired personnel in performing work and enter into agreements with them labor agreements, by law become tax agents. They must calculate and transfer personal income tax to the budget from the salaries of their employees, as well as deadlines submit 2-NDFL forms.

    Certificate 2-NDFL is a report that a company or entrepreneur must issue for each of its employees or other persons who have income from a given business entity.

    Subsequently, all created certificates are submitted to the tax service, where they are used to confirm the accrual and withholding of tax.

    The law establishes that the employer must draw up one final report on the results of the past year.

    In addition to confirming the amount of tax to the Federal Tax Service, this document is used to confirm the amount of income received during the year. The certificate is issued to the employee upon his dismissal from a previous employer, or upon request for personal needs - for example, to confirm income when obtaining a bank loan.

    All income that an employee receives monthly is shown in the certificate as separate lines. In it, using codes, you can show salaries, vacation and sick pay, and others. Compensation upon dismissal in certificate 2 of the personal income tax must also be reflected in a separate amount.

    Is it necessary to issue a certificate to an employee upon dismissal?

    Upon dismissal, the employee must draw up and hand over a certificate for the last working year. This must be done in order to inform the future employer about the income in the previous place, in order to apply tax benefits provided for in the Tax Code of the Russian Federation. This is necessary because some benefits can only be used as long as the established limit is not exceeded. maximum amount income.

    Also, a form in the 2-NDFL format is used by individuals. person when filing a declaration in 3-NDFL format. In this report, it is necessary to summarize all the information from the certificates, and then attach them as documents confirming income.

    A resigning employee can receive a certificate for Last year on your last day at work, or, if necessary, contact your former employer with a request to draw up a document. He has every right not to disclose the purposes for which the certificate is requested, and the company administration cannot refuse to issue it.

    Attention! The certificate can be obtained both for the last working year and for any previous one. In this case, you need to reflect this in a statement addressed to the former manager.

    Deadline for submitting certificate 2-NDFL

    The Code provides that the taxpayer must submit Form 2-NDFL to the tax report. This must be done for all employees once a year.

    This report provides two statuses, each of which has its own transmission period:

    • Status “1” is indicated when certificates are submitted to standard procedure. This must be completed before April 1 of the year that follows the year the report was compiled.
    • Status “2” is assigned if the organization cannot withhold personal income tax from the income the employee received for the previous year. This can happen if, for example, the salary was paid in kind. A report with this status must be submitted before March 1 of the year following the year the report was generated.

    As usual, if this day falls on a holiday or weekend, then the last day of delivery must be moved forward to the next working day.

    Thus, for income received during 2017, business entities will need to report:

    • Certificates marked “1” – until April 2, 2018;
    • Certificates marked “2” – until March 1, 2018.

    Attention! Besides this, if former employee addresses to previous place work with a request to issue him a document in 2-NDFL format, then this must be completed within 3 days from the date of receipt of the request.

    Where to submit reports

    The Tax Code states that organizations must send reports to the tax service at their location, and entrepreneurs - at their place of residence.

    In addition, companies are allowed to open branches and representative offices both in their locality and outside it. In such a situation, the main organization, as well as branches opened by it, must submit a report at their locations.

    Attention! If any employee carries out activities both in the main organization and in one of its branches, then personal income tax must be withheld and transferred for each place of work. Consequently, this employee will also be included in the reports several times at each place.

    The Tax Code determines that some enterprises may have the status of large taxpayers. In this situation, they are allowed to independently choose which inspectorate they will report to and make tax payments.

    Reporting Methods

    There are several ways to submit a completed report to the Federal Tax Service:

    • In paper form in the hands of the tax inspector - this is allowed only to those companies that have a small number of employees (up to 10 people).
    • In paper form via postal service - the completed document can be sent to the Federal Tax Service by registered mail with separately described attachments.
    • In electronic form to the tax inspector - the report is filled out in a special program, after which the media with the file is handed over to the inspector. This method can be used if the number of employed workers does not exceed 3,000 people.
    • With help electronic document management- to do this, you need to select a telecom operator and sign an agreement with it, as well as issue a digital signature.

    New income and deduction codes for the 2-NDFL certificate for 2017:

    Code New income codes effective from 2018.
    2013 Amount of compensation for unused vacation
    2014 The amount of payment in the form of severance pay, average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant of the organization in the part exceeding in general three times the average monthly earnings or six times the average monthly earnings for workers dismissed from organizations located in the regions Far North and similar areas
    2301 Amounts of fines and penalties paid by an organization on the basis of a court decision for failure to voluntarily satisfy consumer requirements in accordance with the Law of the Russian Federation of 02/07/1992 N 2300-1 “On the Protection of Consumer Rights”<1>
    2611 Amount written off in accordance with the established procedure<2>bad debt from the organization's balance sheet
    3023 The amount of income in the form of interest (coupon) received by a taxpayer on traded bonds of Russian organizations denominated in rubles and issued after January 1, 2017
    Code New deduction codes effective from 2018
    619 Deduction in the amount of positive financial results obtained from transactions accounted for in an individual investment account

    6. Removed mention of seal

    The printable field has been removed from the register of certificates if they are submitted to the tax office on paper. There is now no need to certify a document with a stamp, even if the stamp is used by the company.

    Form and example of filling out the new form 2-NDFL from 2018

    Sample of filling out the 2-NDFL certificate in 2018

    Let's consider the 2-NDFL new form 2016 sample form.

    Heading

    Under the name of the form, the year for which the document was drawn up, its number in the order of execution and the date of creation are indicated.

    The next step is the sign of the completed certificate:

    • Sign “1” must be entered here if the form is issued in a standard situation, and the tax was withdrawn from the employee.
    • Sign “2” is entered if the tax withholding failed.

    When sending a correction form, you must enter its serial number in the next field. So, “00” is written here if the certificate is created for the first time. The code from “01” to “98” will indicate the number of the corrective document for this employee. “99” is the cancellation of all previously transmitted data for the specified person.

    The last field here is the Federal Tax Service code where the certificate is sent.

    Section No. 1 (Information about the tax agent)

    This section records information about the employer who is drawing up the document. First, the OKTMO code is entered, then the contact phone number, followed by the TIN and checkpoint codes.

    The next column indicates the name of the tax agent.

    The following two fields were introduced on the 2018 form. The reorganization form code can take the following values:

    • “0” – liquidation has been carried out;
    • “1” – conversion completed;
    • “2” – a merger has occurred;
    • “3” – separation occurred;
    • “5” – connection has been made;
    • “6” – division occurred with simultaneous annexation.

    IN next field The TIN and KPP codes of the company that has been converted are recorded. If none of these actions have been performed, both of these fields remain empty.

    Section No. 2 (Data about the individual - recipient of income)

    This section contains information about the person for whom the certificate is being created. First, the employee's TIN is indicated. If he is a foreigner and has a TIN of his state, then this code may be written next to each other.

    Next, enter your full name. employee. In this case, the patronymic is entered on the form if the person has one. If a situation arises, if an employee is in specified period changed personal data, then you need to indicate new ones in the form and attach documents to it to confirm the change.

    If the certificate is submitted to foreign citizen, then it is allowed to enter its data in Latin letters.