Sample of filling out the 2-NDFL certificate for 2021

Cancellation of 2-NDFL from 2021

The Federal Tax Service of Russia published order No. ED-7-11/ [email protected] dated 10/15/2020 on the abolition of the form of a certificate of income and tax amounts for an individual. It will be included in the calculation of the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL). This means that when the document is approved, from 01/01/2021 there will no longer be a form called “2-NDFL”.

Instead, employers will fill out a new section of the declaration, and tax officials will receive all the necessary information about taxpayers’ income from it. Upon dismissal or upon request, employees will be issued a new document - a certificate of income and tax amounts of an individual. The appendix to the order contains a form from which it is clear what the 2-NDFL certificate looks like in 2021 for individuals. It is practically no different from the current one.

IMPORTANT!

The innovations will begin to be applied from reporting for the first quarter of 2021. For 2021, tax agents are required to report on the current form.

Help on form 2-NDFL in 2021

Home / Reporting for employees

ATTENTION!

From January 1, 2021, the 2-NDFL form will be updated again.

What has changed + new forms can be found in this article.

2-NDFL is an official document about the income of an individual received from a specific source (usually an organization or individual entrepreneur) and the personal income tax withheld from this income.

Organizations and individual entrepreneurs submit certificates only in case of payment of income to employees and other individuals. But individual entrepreneurs do not draw up form 2-NDFL for themselves.

You are required to submit certificates both to the tax office and to your employees.

2-NDFL employees are issued within three working days from submitting an application for a certificate. A certificate may be needed when leaving a job and moving to another job, filing tax deductions, applying to a bank for a loan, applying for a visa to a significant number of countries, applying for a pension, adopting a child, submitting documents for various benefits, etc. .

Due dates

Tax certificates are submitted once a year:

• no later than April 1 (until April 2, 2021, since the 1st is a day off);
• until March 1, if it is impossible to withhold personal income tax (certificates with sign 2).

Information about the income of non-employees in the company

In the following common cases, we must file income information for individuals not employed by the company:

1. The company paid for the work/services under the contract;
2. The LLC paid dividends to participants;
3. Property was rented from an individual (for example, premises or a car);
4. Gifts worth more than 4,000 rubles were presented;
5. Financial assistance was provided to those not working in the organization/individual entrepreneur.

When not to submit 2-NDFL

There is no obligation to file 2-NDFL when:

• purchased real estate, a car, goods from an individual;
• the cost of gifts given by the company is less than RUB 4,000. (in the absence of other paid income);
• damage to health was compensated;
• financial assistance was provided to close relatives of a deceased employee/employee who retired from the organization or to the employee/retired employee himself in connection with the death of his family members.

In what format to submit 2-NDFL

1) If the number of completed tax certificates is 25 or more, you need to transmit 2-NDFL via telecommunication channels (via the Internet), for which an agreement must be concluded with a specialized organization (operator of electronic document flow between taxpayers and inspectorates).

The list of operators can be viewed on the tax service website. You can also use the Federal Tax Service website to submit certificates.

2) If the number is smaller, you can submit certificates on paper - bring them in person or send them by mail.

When submitting 2-NDFL in paper form, a register of information on income is also compiled - a consolidated document with data about the employer, the total number of certificates and a table of three columns, the first of which contains the numbers of the tax certificates submitted, the second indicates the full name of the employees, the third their dates of birth are indicated.

The register also reflects the date of submission of the certificates to the tax authority, the date of acceptance and the data of the tax officer who accepted the documents. The register is always filled out in 2 copies.

The current form of the register is given in the order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/ [email protected] When submitting via the Internet, the register will be generated automatically and there is no need to create a separate document.

When accounting is carried out in a special program (for example, various versions of 1C Accounting), personal income tax reporting is generated automatically; all that remains is to double-check the correctness of filling out. Also, some developers offer separate programs for filling out personal income tax reporting (for example, the resource 2ndfl.ru).

Instructions for filling out the 2-NDFL certificate

Cap part

We indicate:

1. The year for which 2-NDFL was compiled;
2. Serial number of the certificate;
3. Date of compilation.

Column "sign"

Specify the value:

• “1” – in all cases where personal income tax was withheld, if the certificate is submitted by a tax agent (“3” – if the form is submitted by the legal successor of the organization or its OP on the same grounds);
• “2” – when it was not possible to withhold personal income tax if the document is submitted by a tax agent (“4” – if the form is submitted by the legal successor on the same basis).

The need to provide 2-personal income tax with sign 2 may arise in such common cases as:

• Presenting a non-monetary gift worth more than 4,000 rubles to a person who is not an employee of the company;
• Payment of travel and accommodation for representatives of counterparties;
• Forgiveness of debt for a resigned employee.

It should be borne in mind that submitting a certificate with feature 2 does not cancel the obligation to submit a certificate with feature 1 for the same income recipient.

Column "Adjustment number"

When the certificate is submitted for the first time, “00” is entered. If we want to correct the information from the previously provided certificate, the column indicates a value greater than the previous one by one - 01.02, etc.

If a cancellation certificate is submitted to replace the one submitted earlier, “99” is indicated.

Note: when filling out the corrective document, the successor of the tax agent must indicate the number of the certificate submitted by the previously reorganized company and the new date of preparation.

Code of the tax office with which the organization or individual entrepreneur is registered

You can find out on the Federal Tax Service website through this service).

Section 1

OKTMO code

OKTMO is the All-Russian Classifier of Municipal Territories. The code can be viewed on the tax service website in this service).

Individual entrepreneurs on UTII and PSN indicate OKTMO at the place of business in relation to their employees employed in these types of business.

The legal successor of the tax agent fills out OKTMO at the location of the reorganized company (RP).

TIN and checkpoint

Extracted from the tax registration certificate. In 2-NDFL for employees of separate divisions, OKTMO and KPP of these divisions are indicated. Individual entrepreneurs do not indicate checkpoints.

If the certificate is submitted by the successor of the tax agent, the TIN/KPP of the legal successor is filled in.

Tax agent

The abbreviated (if absent, full) name of the organization (full name of the entrepreneur) is indicated.

If the certificate is submitted by the legal successor, the name of the reorganized company (RP) should be indicated.

Reorganization (liquidation) codes

In the “Form of reorganization” field, the codes of reorganization (liquidation) of the legal entity (LP) are indicated:

The codes of the reorganized company (OP) are entered in the TIN/KPP field.

If the certificate is not submitted for a reorganized legal entity (LE), these fields are not filled in.

If the title of the certificate contains the sign “3” or “4”, these fields must be filled in in the prescribed manner.

Section 2

Taxpayer status

Indicated by code from 1 to 6:

Code 1 - for all tax residents of the Russian Federation (persons staying in the territory of the Russian Federation for 183 or more calendar days within 12 consecutive months), and for those who stayed less than 183 days, the following codes are indicated:

• 2 – when the recipient of the income is not a resident and does not fall under other codes;
• 3 – if we invited a highly qualified specialist to work;
• 4 – if our employee is a participant in the program for the resettlement of compatriots;
• 5 – if the employee brought a certificate of recognition as a refugee or provision of temporary asylum in the Russian Federation;
• 6 – when our employee is accepted on the basis of a patent (foreign workers from countries whose citizens do not require entry visas to the Russian Federation, with the exception of those included in the Customs Union. For example, citizens of Azerbaijan, Tajikistan, Uzbekistan, Ukraine , temporarily staying in Russia, for the right to work for legal entities and individual entrepreneurs are required to obtain patents).

We determine the status at the end of the year for which information is submitted. Those. if the employee became a resident during the year, in the “Taxpayer Status” column we enter the number 1. This does not apply only to filling out certificates for those working on the basis of a patent (for them, code is always 6).

If the 2-NDFL is issued before the end of the year, the status is indicated as of the date the document was drawn up.

Country of citizenship code

Indicated in accordance with OKSM (All-Russian Classifier of Countries of the World). For example, for Russian citizens this is code 643. For codes for other countries, see this link.

Identity document code

Indicated according to the directory “Codes of types of documents proving the identity of the taxpayer” (see table below). Usually these are codes 21 (passport of a citizen of the Russian Federation) and 10 (passport of a foreign citizen). Next, indicate the series and number of the document.

Sections 3-5

Indicators (except for personal income tax) are reflected in rubles and kopecks. The tax amount is rounded according to arithmetic rules.

If we paid income that was not subject to personal income tax in full (the list of such income is given in Article 217 of the Tax Code of the Russian Federation), we do not include the amount of such income in 2-personal income tax. For example, 2-NDFL does not reflect:

• benefits for pregnancy and childbirth and child care up to 1.5 years;
• payment to the dismissed employee of severance pay in the amount of no more than three monthly salaries;
• one-time payment at the birth of a child in the amount of up to 50,000 rubles.

Section 3

It includes data:

• about income taxed at one of the rates (13, 15, 30, 35%);
• about tax deductions applicable to these types of income (in particular, amounts not subject to personal income tax).

Income received is reflected in chronological order, broken down by month and income code.

Employee income was taxed at different rates - how to fill it out?

If during the year one person received income subject to taxation at different rates, one certificate is filled out containing sections 3 - 5 for each rate. Those. all employee income, regardless of the type of income, must be included in one certificate.

If all the data does not fit on one sheet, fill out the second page of the certificate (in fact, we will have 2 completed 2-NDFL forms with the same number).

On the second page, indicate the page number of the certificate, fill in the heading “Certificate of income of an individual for ______ year No. ___ dated ___.___.___” (data in the header, including the number, are the same as on the first page), enter data in sections 3 and 5 (sections 1 and 2 are not filled in), the “Tax Agent” field (at the bottom of the document) is filled in. Each completed page is signed.

An example of such a situation is an organization issuing an interest-free loan to its employee. The recipient of the loan will have both income taxed at a rate of 13% (salary) and income subject to a rate of 35% (material benefit).

If dividends to a participant who works in the organization, they are reflected along with other income. There is no need to fill out separate sections 3 and 5 for dividends.

For example, on June 5, 2021, participant Nikiforov, who also works as Deputy General Director, was paid dividends of 450,000 rubles. In the data for June (see sample above), we will reflect wage income with code 2000 and dividend income with code 1010.

Income and deduction codes

Income and deduction codes are established by orders of the Federal Tax Service (the latest changes were approved by order dated October 24, 2017 No. ММВ-7-11/ [email protected] ). See the full list of income codes here.

See the full list of deduction codes here.

If there are no total indicators, a zero is entered in the certificate columns.

Salary for December was paid in January – how to reflect it?

In the certificate, income is reflected in the month in which such income is considered actually received according to the norms of the Tax Code. For example:

1) Our employee’s salary for December 2021 was paid on January 12, 2021 - we will reflect its amount in the certificate for 2021 as part of income for December (since, in accordance with paragraph 2 of Article 223 of the Tax Code, the date of receipt income in the form of wages is recognized as the last day of the month for which income is accrued in accordance with the employment contract).

2) For a craftsman working for us under a contract, payment for work completed in December 2021 was made on January 12, 2018 - this amount will be included in 2-NDFL for 2021 (since there are separate standards for payment for contracts of a civil law nature are not provided for by the Tax Code, therefore, we apply the general rule, according to which the date of actual receipt of income is defined as the day of its payment - clause 1 of Article 223 of the Tax Code of the Russian Federation).

Vacation pay is reflected in the certificate as part of the income of the month in which they were paid (Letter of the Ministry of Finance of the Russian Federation dated 06.06.2012 No. 03-04-08/8-139).

For example, our employee Nikiforov was on vacation from January 9 to January 21, 2021. Vacation pay was paid to him on December 29, 2021. In 2-NDFL for 2021 (see example of filling), we include the amount of vacation pay in income for December with code 2012.

Some types of income are not taxed up to certain limits. In 2-NDFL, opposite such income, you need to indicate the code and deduction amount in the amount of the non-taxable amount.

For example, for his birthday (September 10), employee Nikiforov was given a phone worth 18,000 rubles by the company. Because The cost of gifts for the year is not subject to personal income tax in an amount not exceeding 4,000 rubles. In the 2-NDFL certificate in the data for September (see example of filling) we will reflect:

• income 18,000 rub. with code 2720 (price of gifts);
• deduction 4000 rub. with code 501.

Section 4

The most commonly used deduction codes:

• 126, 127, 128 – deductions for the first, second, third and subsequent children;
• 311 – for expenses for the purchase of housing;
• 312 – for mortgage interest paid;
• 324 – for treatment expenses.

See the full list of codes here. Deductions are received exclusively by tax residents in respect of income taxed at a rate of 13% (except for dividends).

We can provide a social or property deduction at the place of work if the employee has brought a notification from the tax office about the right to such a deduction. Notification details are indicated at the bottom of section 4.

Section 5 states:

• Total amount of income from section 3 (add up the indicators in the “Amount of Income” column);
• Tax base (from the total amount of income we subtract the amount of deductions from the columns “Amount of deductions” of sections 3 and 4);
• The amount of tax calculated and withheld from this income (indicator in the column “tax base” * tax rate; in certificates with the attribute “2” (“4”), the amounts of calculated and withheld tax will differ);
• The amount transferred to the personal income tax budget.

The columns for information on fixed advance payments for a patent are filled out in certificates for those working on the basis of a patent based on information from the notice of confirmation of the right to a tax reduction received from the tax office.

In the “Tax Agent” column the following is indicated:

1 – when the certificate is presented by the head of the organization (successor company) in person or the certificate is sent with a digital signature of the head;

2 – in other cases (for example, when submitting 2-NDFL on paper by the chief accountant or courier).

Below are the details of the person who submitted the certificate and his signature.

The representative also indicates the power of attorney data.

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Discussion: 17 comments

1. Elena:
   02/01/2018 at 12:24

   Good afternoon. Please tell me, in section 5 on “tax amount transferred”, it is necessary to indicate the actual personal income tax transfers and salary payments in January for the accrued December salary, or will “calculated tax amount”, “withheld” and “transferred” be the same?

   Answer

   Alexei:

   02/03/2018 at 04:04

   Hello. If on the date of filing the 2-NDFL certificate the tax had already been withheld and paid to the budget, then it should be indicated as calculated, as withheld, and as transferred.

   The fact of tax withholding and payment in 2021, and not in 2021, does not matter (letters of the Federal Tax Service of the Russian Federation dated 03/02/2015 No. BS-4-11/3283, dated 02/03/2012 No. ED-4-3/ [email protected] and No. ED-4-3/ [email protected] , dated 01/12/2012 No. ED-4-3/74). Thus, all Section 5 tax amounts will be the same.

   Answer

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Sample form for 2021

The certificate of income of an individual used by employers is approved by order of the Federal Tax Service of Russia No. ММВ-7-11 / [email protected] dated 10/02/2018. The most important change is that if previously the same form 2-NDFL was used both for submission to the tax office and for issuance to employees, now these are two different documents. One document 2-NDFL is exclusively for the tax office; for employees, a “Certificate of income and tax amounts of an individual” is drawn up using a different form.

We bring to your attention a sample of filling out a 2-NDFL certificate for 2020, it looks like this:

And this is what a completed sample certificate for 2021 looks like, which the organization will issue to the employee:

In what cases is it necessary

Any citizen will definitely need this document when solving the following problems:

• admission to a new job (the certificate must already be in hand upon dismissal from the previous job);
• registration of benefits for study, treatment, improvement of housing situation;
• calculation of pension benefits;
• adoption or guardianship;
• labor litigation;
• determining the amount of alimony, etc.

Particular attention should be paid to the pension registration situation. During his life, a person can work in different cities and at many enterprises. It is difficult to collect the required personal income tax certificates in a short time. Therefore, you need to take care of this in advance.

Income and deduction codes

The Federal Tax Service, by order No. ММВ-7-11/820 dated October 24, 2017, approved a number of income and deduction codes that must be used when filling out form 2-NDFL. Before completing your 2021 report, you should review the values.

All income codes are shown in the table below. In particular, the coding of the amount of compensation for unused vacation upon dismissal of an employee has changed; now such income is denoted by code 2013, provided that they are provided for by law or an employment contract. The Federal Tax Service assigned separate codes to citizens’ income from transactions with financial instruments: the investment deduction code “619” appeared. It corresponds to the amount of positive financial result received by the taxpayer from transactions on an individual investment account. The “dividends” income code has not changed; they are still designated 1010.

Tax agents should be careful to ensure that tax deduction codes are entered correctly. If you make a mistake, you will have to prove that the deduction was provided legally and its amount does not exceed that provided for by the Tax Code of the Russian Federation. If the tax agent unreasonably increased the amount of the deduction, he thereby reduced the amount of tax payable, essentially deceiving the budget. In this case, he will be forced not only to return the difference, including penalties according to the provisions of Article 75 of the Tax Code of the Russian Federation, but also to pay a fine of 20% of this amount, according to the provisions of Article 123 of the Tax Code of the Russian Federation.

A complete list of deduction codes is given in the appendix to the Federal Tax Service order No. ММВ-7-11/ [email protected] dated September 10, 2015.

An important tip for employers who are thinking about how to check the correctness of filling out the form before submitting it to the tax office. This should be done using the special “Software” service on the official website of the Federal Tax Service. True, unfortunately, this service is only able to recognize non-existent codes, and not errors that were made when posting data using valid codes.

The most important

1. If a person cannot find the organization where he previously worked, he should contact the tax office at his place of residence and leave a statement there.
2. If the company (IP) no longer exists, a certificate is obtained on the tax service website through your personal account.
3. When an enterprise is liquidated, data about it in the Federal Tax Service registers may be completely absent. Then, when applying for a new job, a statement is written stating that it was impossible to obtain Form 2-NDFL due to the absence of the previous employer. Then the accounting department submits a request to the Pension Fund and the Tax Service to confirm the necessary data.

Taxpayer INN

Form 2-NDFL is submitted to the tax office even without indicating the TIN of the income recipient. This is stated in the letter of the Federal Tax Service No. BS-4-11/1068 dated January 27, 2016, where tax authorities confirm that the indication of the TIN in the report depends on whether the taxpayer provided it to his tax agent. A report without this requisite passes format and logical control. True, with some nuances.

So, when sending a report in electronic form with an empty TIN field, the Federal Tax Service will respond with a protocol with the following message: “Warning. The TIN for a Russian citizen has not been filled in.” But the system will still miss the report, and such a protocol is just a warning. And if there are no other errors, then there is nothing to worry about.

But an error made in the TIN itself will have more serious consequences. For each incorrect number you will have to pay 500 rubles, in accordance with the provisions of Article 126 of the Tax Code of the Russian Federation. There will be no fine if you notice the inaccuracy before the tax service and manage to submit the corrective form with the correct data. In such a document, you should fill in only the field in which the error was made, and not transfer all the data from the main report into it.

Procedure for obtaining a certificate

The rules for document preparation are fixed in Chapter. 23 of the Tax Code of the Russian Federation and Art. 62 Labor Code of the Russian Federation. The first step is to fill out an application. If, after three days after this, the employee does not receive the required paper, he can file a complaint with authorities such as the labor inspectorate, the court or the prosecutor. Failure to issue a certificate is considered a serious violation.

Most often, enterprises issue Form 2-NDFL to people leaving their jobs.

In difficult situations with obtaining this document, you can contact the tax office directly and the electronic resources of the Federal Tax Service.

Electronic report

Tax agents who have paid remuneration or wages to 25 individuals or more are required to submit a report in this form. When submitting a report, you do not need to attach a register of certificates to it, as is required when submitting paper certificates, in accordance with Order No. ММВ-7-3/576 of the Federal Tax Service of Russia dated September 16, 2011. Tax service programs are not able to recognize this register.

In addition, pay attention to the correspondence of the surname of the person responsible for submitting the certificate with the electronic signature certificate. They must belong to the same person, otherwise the Federal Tax Service will not accept the report. It is important to remember that the instructions for filling out the Federal Tax Service do not provide a mandatory condition that the form is signed only by the manager or chief accountant. The main thing is that the data matches. Some colleagues do not include in the report the name of the person responsible for submitting it. Meanwhile, this is a mandatory requisite. If you do not fill it out, the report will not be accepted either electronically or on paper.

How to properly issue a 2-NDFL certificate?

To obtain this document, you need to contact an employee of the accounting department of the employing company and submit an application in any form (orally or in writing). Then wait for the certificate to be ready - no more than 3 days after submitting the application.

You do not need to enter any data into the certificate yourself - all the necessary information is indicated by an authorized accounting employee according to the established template. However, it would be a good idea to check the certificate for the presence of the above information and see whether the organization’s seal is affixed to the document, as well as the signature of an authorized person.

New certificate of income for individuals

A separate certificate of income and tax amounts of an individual will continue to be valid for issuance to employees in 2021. Its form is no different from the current one. The filling procedure also remains the same. This is what a sample of filling out a 2-NDFL certificate using the new form looks like:

Algorithm for filling out the certificate:

1. We inform you about the period and date of the certificate.
2. We indicate the details of the tax agent (organization) - name, OKPO code, INN, telephone number, address.
3. We indicate the taxpayer's data - full name, tax identification number, date of birth, details and code of the identity document, taxpayer status code.
4. We write the current tax rate - in the example 13%.
5. In section 3 we provide the codes of income received by the taxpayer for each month (in the example, salary - code 2000).
6. We inform you about the deductions used and their codes.
7. We indicate the total amounts of income and withheld tax.

The accountant who compiled it certifies the certificate with his personal signature.

Validity period of the certificate

The law does not provide for certain rules governing the “expiration” period of the 2-NDFL certificate. Theoretically, its use is acceptable even after a few years. Here everything will depend on the specific situation - where and for what purpose this document is provided.

In this article, we will consider the situation from the point of view of obtaining a loan. Financial organizations have the right to independently set a certain validity period for 2-NDFL certificates, and the borrower is obliged to comply with these conditions. You need to clarify the terms directly with the bank from a loan specialist. Most large banking institutions set a time interval during which the certificate will be valid equal to 30 days.

What do personal income tax codes mean?

The Tax Code obliges tax agents to keep records of income paid to individuals, not in any form, but using special codes.
Thus, paragraph 1 of Article 230 of the Tax Code of the Russian Federation states that each tax agent must compile tax accounting registers. They need to record income paid to individuals in accordance with the codes approved by the Federal Tax Service. The current codes are given in the Federal Tax Service order No. ММВ-7-11/ [email protected] (hereinafter referred to as order No. ММВ-7-11/ [email protected] ). They are used, including for filling out certificates in form 2-NDFL. This means that incorrectly assigning a digital code to income will result in an error in the 2-NDFL certificate. This, in turn, threatens the tax agent with a fine of 500 rubles. for each incorrectly completed income certificate (Article 126.1 of the Tax Code of the Russian Federation, clause 3 of the Federal Tax Service letter No. GD-4-11/14515 dated 08/09/16).

Fill out and submit 2-NDFL via the Internet with current codes

In addition, in many accounting programs, payment codes are tied to determining the date of actual receipt of income. And it is used when filling out line 100 of section 2 of the 6-NDFL calculation. Consequently, due to an error in income coding, the tax agent may incorrectly fill out the 6-NDFL calculation. For this violation, the fine is also 500 rubles. (Article 126.1 of the Tax Code of the Russian Federation).

Finally, this same pay encoding is used in most accounting programs to calculate average earnings. Therefore, incorrect assignment of a code may cause incorrect calculations with employees for vacation pay, business trips, sick leave, etc. If the payment turns out to be underestimated, the organization may be fined in the amount of 30,000 to 50,000 rubles, an official - from 10,000 to 20,000 rubles, and an individual entrepreneur - from 1,000 to 5,000 rubles. (Part 6 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). If the employee is transferred more than is due, there may be problems with the payment of various benefits compensated from the budget.

IMPORTANT. Errors in the application of codes can lead to underestimation or overestimation of vacation pay, travel allowance, sick leave and other payments “tied” to average earnings. Therefore, it is better to calculate these payments in web services, where current codes are installed and entered into reporting automatically.

Calculate your salary, vacation pay and benefits for free in the web service

Results

The 2-NDFL certificate must be submitted to the Federal Tax Service by tax agents on a special form. In 2021, this must be done in a shorter period than before - no later than March 1 of the year following the reporting year.

Sources:

• Tax Code of the Russian Federation
• Federal Law of September 29, 2019 No. 325-FZ
• Order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ [email protected]

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