Personal income tax stands for personal income tax. The document in Form 2-NDFL contains the amount of income and the tax withheld from it. Certificate 6-NDFL is considered a new form of employer report, which indicates all accrued, withheld and paid taxes in the total amount. Both forms of certificates have legal force in government organizations; there should be no discrepancies in 6-NDFL and 2-NDFL.
Many people have questions about filling out reports. And if according to the first usual reference everything is more or less clear, then with the new form there is often confusion. In this article we will figure out how to correctly prepare and submit annual reports to the tax service.
About the 2-NDFL certificate
The following must be entered into this form:
- Full information about the employer (company name, its details).
- Information about the employee (full name, tax identification number, passport information, place of residence).
- Monthly income, 13% - this is his rate.
- Information about the required deductions with their codes (standard deduction, social or property).
- Amounts of tax withheld.
- Total amounts (income, deductions and taxes).
Certificates of this form are issued by:
- An individual who has income from which tax is levied by the employer.
- An individual who has income from which the employer does not levy tax.
Filling out this certificate is carried out on a specially designed form. The new form has a barcode in the upper left corner, which was assigned in accordance with the rules. Further information is filled in in the following order:
- the period for which the certificate was issued;
- tax agent (employer);
- employee information;
- information about income taxed at a rate of 13% (it is important to indicate the income code);
- information about tax deductions;
- information about total income and taxes.
New RSV
By order of the Federal Tax Service dated September 18, 2019 No. ММВ-7-11/ [email protected] , a new DAM form was approved, which will have to be submitted from the 1st quarter of 2021.
In a new form, in particular,
- the sheet with information about an individual who is not an individual entrepreneur is excluded;
- from section 1 the line “Amount of insurance premiums payable for the billing (reporting) period” has been removed; the amount of contributions will be indicated only for the last three months of the billing (reporting) period;
- A line has been added to Appendix 1 for deducting expenses when calculating contributions from income under copyright contracts and other contracts specified in clause 2 of Article 421 of the Tax Code.
How to fill it out correctly?
It is important to have information about the correct completion of the annual report 6-NDFL and 2-NDFL, since it is accepted by the Russian tax service, while 2-NDFL certificates are issued to employees of the enterprise at their request, for example, to a bank.
Amounts are entered in certificates in rubles with the obligatory indication of kopecks, except for income tax. It is provided in full in rubles. If the amount was in kopecks, then less than 50 kopecks. are discarded, and more than 50 kopecks are rounded, and one is added to the amount in rubles.
If different rates were applied to the employee’s income throughout the year, then points 3-5 will be equal to their number.
Actions to take if there is an error in the help
There are times when errors are made in the certificate. In this case, you need to act in accordance with the procedure for correcting errors. The header has a special field “Adjustment number”. The adjustments have their own numbers:
- “00” means filling out the primary form;
- “01”, “02”, etc. are indicated when filling out the corrected certificate, which is issued in place of the previous one, one more than what was indicated in the previous certificate;
- “99” means cancellation of the certificate.
The corrected form of the 2-NDFL annual report form is submitted to eliminate an error in the form that was submitted initially, and the cancellation form is submitted to cancel data that is unnecessary to provide. If the tax authority does not accept the certificate (for this purpose errors with format control are indicated in the protocol), a new certificate is written, not an adjustment. Therefore, when filling out a new certificate, indicate the number “00” and the new date.
What is the due date?
A certificate indicating the income of the organization’s employees must be submitted within a certain time frame. The tax agent provides information about the income of employees according to the 2-NDFL certificate of the Federal Tax Service at the place of registration. The reporting period will be the past tax period. The amounts of taxes accrued, withheld and transferred to the budget of the Russian Federation are indicated there.
The report must be submitted every year on time, in the form, format and procedure approved by the federal executive services authorized for inspections and supervision in the field of taxes and fees.
Information must be provided in electronic form using telecommunication channels or in paper format (on electronic media). If, since the beginning of 2021, an enterprise has paid income to 25 employees or more, it must submit 2-NDFL certificates for 2021 in electronic format using telecommunication channels through an operator who deals with electronic document management. You cannot use hard drives, flash drives, etc. If the employer paid income to less than 25 employees during the tax period, then the certificates are provided in paper format.
These amendments are provided for in paragraph 2 of Article 230 of the Tax Code of the Russian Federation. They also apply to the 2015 reports. Accordingly, if an employer transferred income to 25 or more employees in 2015, the information should be provided only via the Internet.
Information about the impracticability of tax withholding for 2021 must also be provided electronically if the employer has transferred income to a minimum of 25 employees.
At the end of the year, the employer must provide a certificate, for example, 2-NDFL for 2021, to the inspectorate:
- No later than the first of March from Fr. Such a certificate is issued for those employees from whose income personal income tax is not withheld (for example, providing financial assistance or giving gifts to persons who do not work in the organization in an amount of more than 4,000 rubles.
- Until the first day of April from Fr. Here you can find information about the total amount of income earned for the previous year, the tax base from which personal income tax is withheld.
These are the deadlines for submitting the 2-NDFL annual report.
Frequently asked questions about submitting 2-NDFL to Contour technical support
Let's move on to questions from technical support. I grouped them together.
The first group - the tax amounts calculated do not coincide with the amounts withheld
. In what situations might this happen?
...If less is calculated than withheld.
This means that we have a duty to the employee, i.e. there is over-withheld tax. In the 2-NDFL certificate, the line “Amount of tax excessively withheld by the tax agent” must be filled in. This situation may arise in the following cases:
- for non-residents who became residents in the middle of the year. Those. At first, they calculated tax at a rate of 30%, then - 13%, and the tax was not returned to the employee;
- when providing a property deduction not from the beginning of the year;
- for any other recalculations. That is, as a result, it turned out that they withheld more from the employee than necessary, but the amount was not returned to the employee.
This situation is normal; the report can be submitted in this form. An employee can apply to the Federal Tax Service for a refund of over-withheld tax by filling out a declaration in Form 3-NDFL.
...If more is counted than withheld
– in the 2-NDFL certificate the line “Amount of tax not withheld by the tax agent” must be filled in. This situation is more critical, although less rare.
In this case, it was necessary to notify the tax office of the impossibility of withholding tax within a month, that is, until March 1. I hope that everyone who has had this situation has done it successfully. In this case, form 2-NDFL is submitted with attribute 2 (tax cannot be withheld). Such certificates are re-submitted, along with all others, for the organization as a whole, with the sign of April 1 to April 2. The difference is that when a certificate with attribute 2 is submitted, it indicates only the amount of tax not withheld and only that income from which tax was not withheld. When resubmitting a certificate with attribute 1, it indicates the total amounts of all income and tax.
Second group - the amount of tax withheld does not coincide with the amount transferred
. Why might this happen?
...If more is withheld than listed
. This means that the organization has arrears in paying personal income tax. Those. Tax was withheld from the employee, but for some reason was not transferred to the budget. What do we recommend to do in such cases?
Firstly, there is often a mistake that paid amounts listed in January-February and March are not included in the report. It is necessary to include in the report all transfers for the year that were before the preparation of 2-NDFL.
If you still have a debt, you need to try to pay it off before submitting the reports and include the amounts of transfers in the report. This, of course, will not insure you against paying penalties and fines, because... payment deadlines have been violated, and tax authorities have the right to charge them during an audit. But usually, if at the time of reporting the debt was repaid and the amount was small, this does not happen.
...If the amount withheld is less than the amount transferred
. This means that the organization has erroneously transferred amounts, i.e. they transferred a larger amount to the budget than was actually withheld from employees.
This situation should not appear in the report. The fact is that such amounts of overpayment are not classified by tax authorities as taxes at all. If an overpayment occurs at the end of the year, it cannot be offset against future tax withholdings. In this case, we advise you to change the amounts in the “Tax amount transferred” line and indicate it the same as in the withheld line. If there are still excess payments, then they can be returned. To do this, you need to contact the tax office, go through a reconciliation of payments and write a tax refund application.
Help 6-NDFL
Certificate 6-NDFL is a document for reporting by an employer paying income to individuals. Presented as a summary of general information about employee income for a certain period and the tax withheld on these amounts. Reporting is submitted quarterly, that is, every three months. Reporting must be submitted electronically. But if the organization has less than 25 employees, you can send it in paper format.
When filling out the certificate, you need to make sure that all the boxes are filled out. Empty columns are filled in with a dash, both on the title page and on the second page. All tax agents are required to submit this form. These include individual entrepreneurs, lawyers, and notaries. Income should be reflected for all individuals who work at the enterprise. When talking about income, we mean wages, dividends, and remuneration under civil contracts.
How to submit the annual report 6-NDFL?
It is important to know that the report must be submitted incrementally, four times a year:
- in the first quarter;
- in half a year;
- at 9 months;
- in year.
In accordance with the law, quarterly reporting on this form is submitted to the inspectorate no later than the beginning of the last day of the month following the reporting quarter. The annual count is sent by the first day of April of the following year. There is a penalty for late submission of the report. For each month of delay, the cost is one thousand rubles. So it’s better to try to submit 6-NDFL reports on time starting from 2021.
Such a certificate can be submitted in paper form only to those organizations whose number of employees is less than 25.
Due dates
Order No. ММВ-7-1/ [email protected] in Appendix No. 18 contains methodological recommendations for filling out form 7-NDFL. In 2021, authorized employees of the regional Federal Tax Service must provide statistical information to the Tax-Service Federal Tax Service of the Russian Federation within a time frame that depends on the reporting period:
- for the first quarter – approximately until June 22, 2020;
- for the six months – approximately until September 22, 2020;
- for 9 months – approximately until December 22, 2020;
- for the entire 2021 – approximately until May 22, 2021.
The dates are indicated based on data from order No. ММВ-7-1/ [email protected] and are recommended for use in the absence of clarifying documents.
Sample certificate 6-NDFL
The sample annual report 6-NDFL has been valid for about a year, but tax agents and accountants have many questions about filling it out.
The certificate has a title page and a second page, which has two more sections. If there are not enough lines for the report, you can number additional sheets. Usually there is not enough space when filling out the second section, which is on the same page as the first. In this case, there is no need to copy the contents of the first section.
In the footer of the first sheet, fill in the TIN and KPP of the organization that submits the reports. If the information is provided by a branch of the company, then the checkpoint of the branch is filled out.
Under the heading there is a line “Adjustment number”, suggesting the ways in which the report is filled out. If errors or inaccuracies are found in the report, they can be corrected by sending a modified version of the report. Accordingly, if the report is sent for the first time, three zeros are indicated in the required column. If it is necessary to clarify the calculations, indicate the numbers “001”, “002”, etc.
Previously, when submitting personal income tax reports, the year was not divided into reporting periods; accordingly, according to the Tax Code of the Russian Federation, the “reporting period” in relation to this tax did not matter. Now the value “submission period” has been added to the sample report; this is the deadline for submitting the annual 6-NDFL report for which the report is submitted.
Below is the tax code to which the employer sends reports. The code is four digits: the first two numbers are the region number, and the second two numbers are the inspection code. It is necessary to remember that the report is submitted to the inspectorate at the actual location of the enterprise or branch. Individual entrepreneurs send reports to the tax office at their place of residence.
By the code in the line “By location (accounting)” you can determine which organization submits the report. These codes are indicated in the Procedure for filling out the annual report 6-NDFL:
- where the Russian organization is registered – “212”;
- where the branch is registered;
- large taxpayers indicate “213”;
Individual entrepreneurs have their own codes:
- IP on the simplified tax system or the general system - “120”.
- Individual entrepreneur on UTII or patent – “320”.
In the line about the tax agent, indicate the name of the organization. You can also indicate a short name, if available.
When filling out the All-Russian Classifier of Municipal Territories (OKTMO), it is mandatory to indicate the code of the entity on the site of which the organization or its branch is located and registered (when submitting a report for the branch). That is, annual report code 6-NDFL. It happens that employees receive income, such as wages, bonuses, etc., both from the parent company and from its divisions. In such a situation, the inspectorate is provided with two calculations with different OKTMO codes.
RSV and detachments
Federal Law No. 325-FZ of September 29, 2019 introduced large-scale amendments to the Tax Code, including for organizations with separate divisions.
Starting next year, in order to pay contributions and report on them at the location of a separate unit, it will not be enough to give it the right to pay salaries and report this to the Federal Tax Service.
An additional condition is introduced. The detachment must have its own bank account.
From 01/01/2020, payers of insurance premiums are required to inform the tax authority at the location of the organization about the vesting of a separate division (including a branch, representative office) created on the territory of the Russian Federation, which has an account with a bank , with the authority (about deprivation of authority) to accrue and make payments and rewards in favor of individuals within 1 month from the date of vesting him with the relevant powers (deprivation of powers).
The same applies to the delivery of the RSV. It will be necessary to submit a settlement at the place of segregation only when it is vested with powers, has a bank account and is reported to the Federal Tax Service.
Second page of the 6-NDFL certificate
On the second page of the help, there are two more sections to fill out, each of which in turn is divided into subsections.
The first subsection of the generalized indicators indicates the tax rate that is used in the organization. At one enterprise, employee income tax is calculated at several rates. The basic rate is 13%. The rest, high rates, are used in relation to individuals non-residents of Russia (15 and 30%), and in relation to winnings in a lottery, competition or promotion (35%). If the organization uses only the basic rate, then the section is filled out once.
The second subsection summarizes the results for all income tax rates used.
The second subsection indicates the total values. The line contains the number of employees who received accruals for the period. In cases where an employee quit and then returned to the organization, the information does not change.
There are cases when in the annual reports 6-NDFL and 2-NDFL, the tax withheld does not coincide with the amount of calculated tax. This happens due to the fact that some tax amounts were transferred earlier and withheld from employees later.
They also indicate the amount of personal income tax that could not be withheld for some reason.
The second section of 6-NDFL for the last quarter contains information, that is, the period from the beginning of the year is not taken into account. Here the dates of accrual of income to employees and their amounts are filled in. Dates are indicated in chronological order:
- The date on which the employee received income. The specified date and month depend on the type of payment. The day that the employee receives income also depends on this type. The salary, therefore, is the income of an individual received at the end of the month (issued on the last day) for which it is paid, that is, the last day is indicated, for example, January 2021, and the employee received the salary for this month in February. Vacation and sick pay are income on the day they are received.
- The date when the tax was withheld by the enterprise. Personal income tax must be collected from earnings on the day it is paid. Employee income tax on vacation pay or sick leave is also withheld by the company on the day they are paid.
- The date of deduction of the tax amount to the budget in accordance with the law. Tax on wages must be paid into the budget the next day after payment, no later, and on vacation and sick leave before the end of the month in which they were paid.
- The amount that employees received on a specific date, before taxes were deducted.
- The amount of tax withheld upon payment of income to employees on the date of tax withholding by the enterprise, regardless of transfers to the budget.
When checking 6-NDFL and 2-NDFL, it is necessary to check their internal data, but also compare the 6-NDFL sample with other statements, and with information from accounting and tax registers.
The Tax Code of the Russian Federation predetermines the deadlines for providing information on the income of employees of the organization and the amount of tax withheld, calculated and transferred to the budget of the Russian Federation for the year for each employee according to the annual report 6-NDFL and 2-NDFL.
The deadlines for submitting these reports are the same: no later than the beginning of April of the year following the previous tax period. If the last day for submitting reports falls on a weekend or non-working holiday, submitting reports is allowed on the next working day. For example, if the first day of April falls on a Saturday, then the deadline for submitting reports on forms 2-NDFL and 6-NDFL is the 3rd.
Help on form 2-NDFL in 2021
Home / Reporting for employees
| Download form 2-NDFL (valid until the end of 2021) View a sample of filling out the certificate Below are detailed instructions for filling out | The following situations are considered: 1. Income was taxed at different rates 2. Salary for December was paid in January |
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:
- The company paid for the work/services under the contract;
- The LLC paid dividends to participants;
- Property was rented from an individual (for example, premises or a car);
- Gifts worth more than 4,000 rubles were presented;
- 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:
- The year for which 2-NDFL was compiled;
- Serial number of the certificate;
- 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:
| Code | Name |
| 1 | Conversion |
| 2 | Merger |
| 3 | Separation |
| 5 | Accession |
| 6 | Division with simultaneous accession |
| 0 | Liquidation |
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.
| Code | Title of the document |
| 21 | Passport of a citizen of the Russian Federation |
| 03 | Birth certificate |
| 07 | Military ID |
| 08 | Temporary certificate issued in lieu of a military ID |
| 10 | Foreign citizen's passport |
| 11 | Certificate of consideration of an application for recognition of a person as a refugee on the territory of the Russian Federation on its merits |
| 12 | Residence permit in the Russian Federation |
| 13 | Refugee ID |
| 14 | Temporary identity card of a citizen of the Russian Federation |
| 15 | Temporary residence permit in the Russian Federation |
| 18 | Certificate of temporary asylum on the territory of the Russian Federation |
| 23 | Birth certificate issued by an authorized body of a foreign state |
| 24 | Identity card of a military personnel of the Russian Federation |
| 91 | Other documents |
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.
But most often you will have to indicate the following:
| The most used deductions for this section:
|
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
- Elena:
02/01/2018 at 12:24Good 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
02/13/2018 at 15:56
tell. An employee of mine purchased an apartment in 2021. He needs to submit a 2nd personal income tax certificate
Answer
- Alexei:
02/14/2018 at 16:45
Hello. If an employee was paid income during 2017, a 2-NDFL certificate must be submitted. Apparently, your question concerns how property deductions for purchased housing are reflected in the certificate.
The deduction is provided on the basis of a notification from the Federal Tax Service submitted by the employee and is reflected in 2-NDFL in the following order:
In section 4 you enter: deduction code “311” and the deduction amount.
Below you provide the details of the Federal Tax Service notification confirming your right to a property deduction.
The “Tax Base” column of Section 5 is filled out taking into account the amount of the deduction provided. If its size exceeds income, then the tax base is recognized as equal to 0.
Answer
03/24/2018 at 16:11
How to fill out section 5 in 2-NDFL, if the organization calculates salary monthly, pays with a delay of 9 months (in cash), and has never transferred personal income tax to the budget for the year (the account is blocked)? For example, the amount of tax calculated is 50,000 the amount of tax withheld is 20,000 the amount of tax transferred is 0
Answer
- Alexei:
03/25/2018 at 18:51
Hello. The following point is important here: whether the salary was issued and, accordingly, personal income tax was transferred before the submission of 2-NDFL certificates, that is, already in 2021. If you have paid off your obligations before submitting the certificate, fill out the form as usual.
If at the time of submitting the certificate there is a debt to employees and the tax has not been received into the budget, then in section 5 the indicators for the amount of tax calculated, withheld and transferred will differ, and the line “Amount of tax not withheld by the tax agent” will be filled in. In this case, after paying off obligations to employees and the budget, you will need to submit corrective certificates to the Federal Tax Service in Form 2-NDFL with the same number, but with a new date.
Answer
03/27/2018 at 21:11
Please tell me in form 2-NDFL for 2021 in the column “Tax amount transferred”:
1) Indicate the amount transferred for 2021 accruals? After all, the tax for December 2021 was also transferred in 2021.
2) How to distribute the tax among people if for November 2017 the tax amount calculated for all employees was 10,000 rubles, and 7,000 was paid to the budget? And the remaining 3,000 tax for November and tax for December have not yet been transferred.
Answer
- Alexei:
03/28/2018 at 00:54
Hello. If the tax for the past tax period was transferred to the budget before the date of submission of certificates in Form 2-NDFL to the Federal Tax Service, then such tax should have been included in these reports. Thus, the tax for December 2021 paid in Q1. 2021 should have been included in the primary reporting for 2021.
In cases where, on the date of submission of certificates in Form 2-NDFL, the tax has not been repaid in full, the amounts of calculated, withheld and transferred tax in Section 5 of the primary certificates will differ. After transferring personal income tax to the budget, the tax agent is required to submit corrective certificates, in section 5 of which the above amounts coincide.
Therefore, personal income tax for 2021 should not appear in certificates for 2021 (letter of the Federal Tax Service dated March 2, 2015 No. BS-4-11/3283).
As for the distribution of the amount of personal income tax not transferred, there are no official explanations on this issue, but there is the following opinion: since in this case the tax agent is clearly at fault, it is more logical for the personal income tax transferred from employee remuneration to be reflected in full, and the amount of the debt to be included in the manager’s certificates and founders.
Whether to follow this recommendation or distribute the amounts in proportion to the number of employees is up to you.
Answer
12/15/2018 at 19:02
Good evening! Can you please tell me that the 2-NDFL certificate must have the employer’s stamp?
Answer
01/15/2019 at 12:01
Good afternoon. How to generate (print) a 2-NDFL certificate for an employee? When printing from the program, it issues Appendix No. 1 to the order ММВ-7-11/566 dated 10/02/2018. Is this form suitable for issuing to employees? They will take it to the Federal Tax Service for reimbursement of costs.
Answer
01/24/2019 at 09:54
Good afternoon. Please tell me this is the situation. A husband and wife in an official marriage purchased an apartment, but the husband refused his share, but now he wants to receive a deduction for the purchase of this apartment, since his income is much higher than that of his wife. Does he have the right to make a deduction in 3-NDFL? We purchased the apartment in 2017, but never rented it out for 3-personal income tax.
Answer
02/05/2019 at 13:36
Good afternoon. If the accountant did not take into account the deduction of 4,000 rubles. from the gift and in the personal income tax report 2, this deduction is not indicated; will this be considered an error?
Answer
02/26/2019 at 20:28
Good evening. I don’t quite understand the answer to the question: Should the employer’s signature be stamped on the Form 2 personal income tax certificate?
Answer
01/23/2020 at 21:30
Please tell me, the amount of tax calculated is 54,000, withheld and transferred 9,600, and not withheld by the tax agent 44,600, what should I indicate in the 3NDFL certificate?
Answer
01/29/2020 at 16:35
Hello! My husband works in the Ministry of Internal Affairs. Recently he took out a certificate of 2nd personal income tax. In my opinion, paragraph 4 is filled in incorrectly. If 1400 per child, then it should be 16800 for each child. Deductions for two children. You can check and comment.
Answer
01/29/2020 at 16:37
I wanted to attach a scan, but it seems it’s not possible here. Now in the certificate in the deductions line it is 126-8400 and 127-8400. Certificate for 2021 for 12 months
Answer
02/04/2020 at 16:43
For which last months should 3 and 6 months be indicated in the certificate? A certificate must be submitted to the tax office for a package of documents for purchasing a home for a tax refund.
Answer
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Correspondence of annual reports 2NDFL and 6NDFL
It’s not just the filing deadlines that these reports have in common. The letter from the Federal Tax Service of Russia indicates control ratios for them.
For the annual calculation of 6-NDFL, the final ratio is applied to the annual certificate 2-NDFL, which has the sign “1” (indicating the total amount of income earned by the employee for the previous year, the tax base from which tax amounts were withheld). Since the 6-NDFL certificate contains generalized information, and the 2-NDFL certificate is filled out separately for each employee who earned their income in the form of salary at the enterprise, when checking 6-NDFL and 2-NDFL, some data must match:
- The number of employees who earned income during the reporting period should not differ from the total number of 2-NDFL certificates provided.
- According to the tax rates (each of them), the accrued income must be equal to the total of the lines “total amount of income” for all 2-NDFL certificates, and the tax rate will be exactly the same.
- Dividend income must be equal to the amount of the same income on all 2-NDFL certificates.
- The full tax, which is withheld from the employee’s total income in rubles without kopecks, must be equal to the amount of the line “calculated tax amount” for all forms of 2-NDFL with the corresponding rates.
- The tax not withheld for any reason from an individual must be equal to the amount of tax that the tax agent did not withhold in all certificates.
In reports in 6-NDFL and 2-NDFL, discrepancies are not allowed.
New 3-NDFL
By Order of the Federal Tax Service No. ММВ-7-11/ [email protected] dated 10/07/2019, a new form of the 3-NDFL declaration was approved, which will be used when submitting the report for 2019.
Changed in the new form:
- Appendix 2 “Income from sources outside the Russian Federation, taxed at the rate of (001)__%”;
- Appendix 5 “Calculation of standard and social tax deductions, as well as investment tax deductions established by Article 219.1 of the Tax Code of the Russian Federation”;
- Appendix 7 “Calculation of property tax deductions for expenses on new construction or acquisition of real estate.”
The barcodes of the declaration pages have also been replaced.
Previously, in Appendix 5, when receiving a social deduction for treatment, the entire amount was previously indicated on one line, but now the costs of medicine are highlighted in a separate line.
What’s new about 3-NDFL is the method of submitting it. Now this can be done through the MFC. This amendment has been made to the Tax Code.
2-NDFL and 6-NDFL in accounting
In the 1C accounting program, an income tax return is generated based on data received from the 1C: ZUP program. There, information for reporting 2-NDFL and 6-NDFL on dividends is generated on the basis of documentation.
When using the 1C accounting program, you don’t have to worry about meeting the ratios in the annual report 6-NDFL and 2-NDFL. The automatic reporting mode guarantees mandatory automatic compliance with all necessary control ratios. To do this, you need to monitor the current version of the program and update if necessary.
After filling out the sample reports, the accountant is obliged to check all the information entered in order to be sure of the correctness and reliability of the information provided. Annual report 6-NDFL and 2-NDFL must match. If there are still any discrepancies, the Federal Tax Service has the right to send the employer an order to make adjustments to the Calculation, or to provide explanations in writing for a period of five days. Also, if an error is detected in the Calculation, the Federal Tax Service has the right to collect a fine from the employer.
