Certificate 2-NDFL for a new place of work - why they require it, for what period

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Published: 05/13/2016

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When applying for a loan, the borrower is given a list of necessary documents that he must provide to the financial institution. One of the required documents in this list is a certificate in form 2-NDFL.

It is worth taking a closer look at what this certificate is, what information it contains, and in what other cases it may be required.

What is it and what is it for?
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Nuances of registration and receipt procedure

Validity

Certificate 2-NDFL – what is it for and when is it issued?

Certificate 2-NDFL is drawn up and presented by the tax agent (clause 2 of Article 230 of the Tax Code of the Russian Federation).
Read more about the tax agent for personal income tax in the material “Tax agent for personal income tax: who is, responsibilities and BCC” .

Certificate 2-NDFL is issued by:

for submission to the tax office (clause 5 of article 226, clause 2 of article 230 of the Tax Code of the Russian Federation);
issuance to an individual based on the latter’s application (clause 3 of Article 230 of the Tax Code of the Russian Federation).

During 2019-2020, the certificate form approved by Order of the Federal Tax Service dated 10/02/2018 No. ММВ-7-11/ [email protected]

Certificate 2-NDFL indicates the amount of income paid to an individual, the amount of deductions provided to him, as well as the amount of income tax calculated on reflected income, withheld and transferred to the budget.

When to use a new form

Let's start with the main question: when exactly is it necessary to apply the new form of income certificate for employees (approved by Appendix No. 5 to the order of the Federal Tax Service of Russia dated 10/02/18 No. ММВ-7-11/ [email protected] ; hereinafter - order No. ММВ-7- 11/ [email protected] )?
It would seem that the answer is obvious: if an employee turned to the accounting department with a request to issue him such a certificate. But this answer is only partly correct. So, using the new form, you need to draw up a certificate if an employee asks to be issued a document on income for 2021 and subsequent years. If the employee’s request concerns previous tax periods, then the certificate must be issued in the same form (approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/ [email protected] ). Indeed, the order itself No. ММВ-7-11/ [email protected] states that it is used to present information on income for 2021 (clause 4 of the order). And no exceptions have been made regarding the form of the certificate for employees.

It should also be taken into account that a certificate of income for employees is issued only if it is issued on the basis of paragraph 3 of Article 230 of the Tax Code of the Russian Federation at the request of the individual himself. If the company fulfills the obligation provided for in paragraph 5 of Article 226 of the Tax Code of the Russian Federation and notifies an individual (including a current or former employee) about the impossibility of withholding personal income tax and the amount of debt, then it is necessary to fill out not a certificate for employees, but form 2-NDFL ( i.e. the form that is submitted to the Federal Tax Service).

This is again connected with the wording of order No. ММВ-7-11 / [email protected] Thus, paragraph 2 of this order reads: a message about the impossibility of withholding tax, about the amounts of income from which tax was not withheld, and the amount of unwithheld personal income tax (clause 5 Article 226 of the Tax Code of the Russian Federation) is submitted in the form approved by subclause 1.1 of clause 1 of the order. And in this subclause we are talking about form 2-NDFL, which is submitted to the Federal Tax Service. Therefore, regardless of who this message is sent to (the tax authority or an individual taxpayer), it is filled out in Form 2-NDFL. A certificate for employees cannot be used for this purpose.

Fill out and submit 2-NDFL online using the new form Submit an application

Where is a 2-NDFL certificate required?

A 2-NDFL certificate must be submitted to the tax office in 2 cases:

The tax agent paid income from which he must withhold and transfer income tax to the budget (clause 2 of Article 230 of the Tax Code of the Russian Federation). This is a certificate with attribute 1. From 2021, it is submitted to the Federal Tax Service by March 1 of the year following the expiration (for 2021 - until 03/02/2020).
The tax agent paid income from which it was not possible to withhold tax. In such a situation, the tax agent needs to notify the inspectorate and the taxpayer about the impossibility of withholding tax using a certificate with sign 2 - also no later than March 1 (clause 5 of Article 226 of the Tax Code of the Russian Federation). Also, for such taxpayers, officials require a certificate with attribute 1 to be submitted (see, for example, letter of the Federal Tax Service dated March 30, 2016 No. BS-4-11/544). Please note that these requirements relate to periods when there were different deadlines for submitting certificates with features 1 and 2. Now the deadlines are the same. I wonder whether the position of the controllers will change or whether they will still continue to demand both options.

If an individual approaches a tax agent with an application to issue a 2-NDFL certificate, then most likely he needs it:

for transfer to a new place of work in order to receive standard tax deductions, since in order to provide such deductions, all income from the beginning of the year is taken into account, including income received from the previous employer (paragraph 2, paragraph 3, article 218 of the Tax Code of the Russian Federation);
drawing up a 3-NDFL declaration, filled out on the basis of information from the 2-NDFL certificate;
submissions at another place of demand (for example, when applying for a loan at a banking institution).

It should be noted that the taxpayer is not obliged to report for what purposes he needed or where he needed the 2-NDFL certificate. The tax agent cannot refuse to issue a 2-NDFL certificate. The certificate must be issued no later than 3 business days from the moment the tax agent receives an application from an individual (Article 62 of the Labor Code of the Russian Federation). Otherwise, liability measures may be applied to the tax agent under Art. 5.27 Code of Administrative Offenses of the Russian Federation.

If a taxpayer requests a 2-NDFL certificate in the middle of the year, the tax agent fills it out based on the data available to him at that time.

How to fill out a certificate with sign “2”? What to do if an employee from a closed, separate unit asks for a certificate? How to apply for 2-NDFL during reorganization? Find answers to these and other questions in the Ready-made solution from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

Why does the bank need 2-NDFL?

Banks independently develop templates for certificates of borrowers’ income; there is no single form for them. Information on income and deductions in such a certificate may not be provided monthly, but on an average basis. In addition to the manager, such a certificate is signed by the chief accountant. We will give an example of a certificate filled out on a Sberbank form.

Everyone knows that personal income tax stands for Personal Income Tax. It is also called income tax. A bank certificate is issued by the accounting department of the organization in which the person works. Usually it is done in 6 months or a year.

The help contains the following entries:

Full name of the person who applied for it.
His actual residential address.
Name of the enterprise or company with a complete list of details.
The tax rate at which the tax is calculated. As a rule - 13%.
Income in terms of 12 or 6 months.
Amounts of standard social or property deductions with codes.
Total amount of actual accrued income.
The amount of accrued and transferred tax.
Is there any debt or overpayment of taxes?

The certificate must be signed by the director of the organization or a tax representative. Starting from 2015, 2-NDFL certificates may not have a stamp, but there is a barcode on it, without which the document will be considered invalid.

In addition to the bank, you may be required to provide a certificate from:

When calculating alimony.
When drawing up form 3-NDFL for tax deduction crediting to the Federal Tax Service.
When adopting a child from an orphanage or baby home, as well as establishing guardianship.
To the Pension Fund for recalculation of pension payments.
To consider labor disputes in court.

Why are you asked for this document when you contact the bank? If a person applies to a bank for a large loan, specialists have the right to demand information from him about his income. This information is reflected in the 2-NDFL certificate.

Bank employees, considering income, decide to issue a loan. At the same time, the bank takes into account whether the person’s earnings will be enough to pay the obligatory payment and whether he will have funds left for living after paying personal income tax and the monthly loan installment. Based on the information provided in the certificate, the amount of the credit limit is determined.

Bank specialists will definitely check the contents of the certificate. They analyze the data entered on the form.

They can call the accounting department with a question about a person’s affiliation with this organization and find out his income;
They check with other banking institutions about the presence of debt on loans;
They study your full credit history over several years.

An initial and deeper check is carried out, then special banking security services are involved. The latter is necessary for a loan, the amount of which is very large. This could be a car loan or a mortgage.

Upon receipt of the certificate, the bank specialist checks the correctness of filling out the document itself, as well as for its authenticity.

At the same time, the following nuances are considered:

The employer's TIN entered on the form and the TIN on the stamp must match.
Strictly no corrections or erasures.
Calculation algorithm. The correctness of the calculated amounts.
Correct entry of deduction and deduction codes.

If any of them are found in the document, then the document must be returned to its owner and replaced with a new one, without violations.

To provide a small loan amount for a short period, a visual check of the certificate is sufficient.

The banker can check the data of the company listed in the certificate with the general register of legal entities in the Federal Tax Service of the Russian Federation and compare the TIN data and other details.

A visual check of 2-NDFL is followed by a more detailed one.

The following steps are performed here:

Telephone verification of the organization in which the person works. Bank employees also call close relatives to study personal information about the borrower.
A request can be created at the place of work to confirm the data from the 2-NDFL certificate.
The salary level is compared with the salary in the region of the profession that the employee occupies at the workplace.
Data is exchanged with other banks regarding debt or regular late payments.

Security Service

Service employees carry out a more thorough and in-depth check. As a rule, the bank's security service gets involved when a person wants a large amount of money.

The intelligence service's verification mechanism is as follows:

Check the data entered in the certificate. Organization data, personal information about the borrower.
Service workers contact the enterprise where a person works who wants to receive money. They will find out the answers to questions about wages, from what day the citizen has been working and whether he will continue to work or maybe he will be fired, and whether a salary increase is expected.
If you take out a mortgage loan, the service makes a request to the tax office to clarify the issue of paying tax for this person and whether he is registered with the tax office.
To determine the reliability of salary amounts, a bank security employee can make a request to the Pension Fund of Russia to confirm the corresponding amounts.
They make a request to the organization for the provision of payroll statements to determine the solvency of the organization, that is, whether it pays wages to its employees or whether there is debt.

If specialists see a sharp jump in wages, then an audit will definitely be carried out. What is the reason for this, is this a constant increase? This issue is very important for the bank, as it increases the opportunity to approve a large loan amount.

Verification through the public services portal occurs by checking information about a person against the databases of the Federal Tax Service and the Pension Fund of the Russian Federation.

Also, employees of a financial institution can make a request to law enforcement authorities to find out criminal records, expunged and active. The person brought to justice will be denied a sum of money.

Such a check is considered ineffective, since in order to obtain information about a person from the portal, the person’s permission is required. This is beneficial for people who receive unofficial wages. And in case of closed access to your personal data, the bank will not be able to confirm the accuracy of the salary received, reflected in the certificate.

But despite this, the security service still has its own tools for detecting the authenticity of the certificate, and if this is not the case, then the borrower will be included in the bank’s stop list. And will henceforth be considered as an insolvent citizen.

Everyone knows that personal income tax stands for Personal Income Tax. It is also called income tax. A bank certificate is issued by the accounting department of the organization in which the person works. Usually it is done in 6 months or a year.

The certificate must be signed by the director of the organization or a tax representative. Starting from 2015, stamps may not be placed on 2-NDFL certificates. but there is a barcode on it, without which the document will be considered invalid.

When calculating alimony.
When drawing up form 3-NDFL for tax deduction crediting to the Federal Tax Service.
When adopting a child from an orphanage or baby home, as well as establishing guardianship.
To the Pension Fund for recalculation of pension payments.
To consider labor disputes in court.

Why are you asked for this document when you contact the bank? If a person applies to a bank for a large loan, specialists have the right to demand information from him about his income. This information is reflected in the 2-NDFL certificate.

They can call the accounting department with a question about a person’s affiliation with this organization and find out his income;
They check with other banking institutions about the presence of debt on loans;
They study your full credit history over several years.

When submitting a 2-NDFL certificate is not necessary

If an organization (individual entrepreneur) does not calculate and withhold personal income tax from an individual’s income in accordance with the law, then it is not a tax agent and is not required to submit a certificate in Form 2-NDFL to the tax office. This applies to the following situations:

Income is paid to those taxpayers who must calculate and transfer personal income tax to the budget independently.
There is a payment in favor of individuals of such remuneration, from which the taxpayer himself must remit the tax.
Tax-free income is paid.

Read about income exempt from personal income tax in this article.

How can you replace 2-personal income tax at a new job?

When an employee needs to confirm income, the company can generate a certificate on company letterhead, in a free format. However, this method has practically become obsolete. If you need to confirm your earnings:

To a credit institution;
To the social protection service;
To the tax service,

then the listed structures also require a legally approved form of certificate 2-NDFL. Deviation from the rule is allowed only when the bank accepts information on a form that it itself approves.

If necessary, you can provide a certificate to social security in form 2-NDFL for calculating targeted benefits, you can take it from the employer for 3 or 6 months when the income was received.

If the recipient of the income submits a declaration for a tax deduction (property or social), then the above form of certificate is also required for the 3-NDFL declaration. For tax authorities, an annual certificate is drawn up with the income received for the year in which it is planned to claim the deduction.

If the employee already receives a deduction, then information about this is contained only in form 2-NDFL. And at the new place of work it will not be possible to replace it with any other form.

How to fill out certificate 2-NDFL 2019-2020.

Let's consider filling out the certificate for 2021 on the current form. Just like last year, there are two forms:

The first - it is called 2-NDFL - is used for submission to the Federal Tax Service.

It has the following structure: it consists of some kind of title page, three sections and one appendix. At the very beginning of the document, information about the tax agent is provided, in section 1 - information about the individual in respect of whom the certificate is being filled out, in section 2 - information about the total amount of income, tax base and personal income tax, in section 3 - deductions provided by the agent: standard, social and property, and the appendix provides a breakdown of income and deductions by month.

ConsultantPlus experts explained in detail how to submit 2-NDFL reports to the tax office. Study the material by getting trial access to the K+ system for free.

The second form, which you must issue to the employee, is simply called “Certificate of income and tax amounts of an individual” (without the usual “2-NDFL”). It almost completely repeats the previous form (from the order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/ [email protected] ).

You can download both forms here.

Which feature should be indicated in the 2-NDFL certificate for 2019-2020? In the title of the certificate in the “Sign” field, the number 1 is indicated if the personal income tax was withheld by the tax agent, and the number 2 if the tax was not withheld. The assignee indicates signs 3 and 4, respectively.

Deciphering the types of income and deductions will help you figure out which codes to indicate in the 2-NDFL certificate - 2019-2020. Their list is contained in Appendices 1 and 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ [email protected] Detailed rules for filling out the 2-NDFL certificate for 2019-2020. contained in the order dated 10/02/2018 No. ММВ-7-11/ [email protected]

Income codes for reference 2-NDFL 2019-2020. can be found in our article “List of income codes in certificate 2-NDFL (2012, 4800, etc.)” .

Deadline for preparing an income certificate

The next set of questions concerns the period during which the organization must prepare and issue an income certificate to the employee. Neither the Tax Code nor Order No. ММВ-7-11/ [email protected] establishes such a period. However, this does not mean that you can delay issuing a certificate for as long as you like.

According to an article of the Labor Code of the Russian Federation, the employer is obliged to issue work-related documents within three working days from the receipt of the corresponding written request from the employee. Since the list of documents given in the article of the Labor Code of the Russian Federation is of an open nature (this is evidenced by the use of the words “and other” in the text of the norm), the three-day period specified in it should also be observed when preparing a certificate of income for the employee. The same rule must be applied in a situation where a former employee applies for a document (decision of the Moscow City Court dated 09/08/11 in case No. 33-28750).

Consequently, if an employee of an organization has requested a certificate of income, then the accounting department has three working days to prepare this document. The same amount of time is allocated for drawing up a certificate for a former employee if he wants to obtain information for the period of his work in the company. Violation of this deadline may become the basis for bringing the organization and its officials to administrative responsibility for violating labor legislation (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Please note that there is no unified application form for issuing an income certificate. Therefore, the employee can draw up such an application in any form, indicating exactly what information he wants to receive and the date of application, as well as certifying the document with his signature. Many employers issue income certificates based on applications sent electronically, and even upon verbal requests from employees. This is not a violation. But in these cases, the employee bears the risk of not receiving or untimely receiving the certificate, since he will not be able to confirm the fact and date of submission of the written application.

In addition to the indicated general three-day period, the legislation also has two special periods that are allocated for the preparation of a certificate of income. The first of them is also established by the Labor Code of the Russian Federation, and concerns the issuance of a certificate to a resigning employee. In such a situation, a document with information about income must be issued on the day the employee is dismissed, even if less than three days have passed since the date of filing the corresponding application (Article 84.1 of the Labor Code of the Russian Federation). Otherwise, the employer may be held administratively liable on the basis of Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

The second deadline is established by Federal Law No. 152-FZ of July 27, 2006 “On Personal Data”. It must be taken into account if an individual who is not and has never been an employee of the organization wants to receive a certificate of income, as well as if the information is requested by an employee (including a former one), but for a period when there was no employment relationship with the company. In such situations, the organization has 30 calendar days to draw up a certificate (Clause 1 of Art. Law No. 152-FZ). So, it is during this period that certificates must be issued to individuals who were paid income under civil contracts. Administrative liability is provided for refusal to provide such information (Article 5.39 of the Code of Administrative Offenses of the Russian Federation).

Calculate your salary and personal income tax with standard deductions for free in the web service

Results

Certificate 2-NDFL is a document submitted by a tax agent to the Federal Tax Service as a report on income paid to an employee and the tax withheld (or not withheld) from this income.
The certificate may also be required by the employee in respect of whom it was drawn up for submission to the Federal Tax Service, a bank, or another employer. For formation in 2021, the certificate form introduced in 2021 is used. At the same time, separate forms are provided for submission to the tax office and for issuance to the employee. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Information for Individuals

Form 2-NDFL is submitted only to the Federal Tax Service inspection at the location of the tax agent who paid the money to the individual (in the form of salary, dividends or other remuneration). For those who want to obtain information about their own earnings or find out the completeness of payment of personal income tax, the form given in Appendix 5 of the Order is suitable.

It is this paper that is necessary to receive a tax deduction, unemployment benefits, or when preparing and submitting a 3-NDFL declaration. You can obtain the document from the source of payments (employer or dividend payer). Moreover, in a short time - no later than 3 working days after the application, Art. 62 TK.

Certificate expiration date

The only deadline that is established in tax legislation in relation to form 2-NDFL is the deadline for submitting a report to the Federal Tax Service - before March 1. The Tax Code of the Russian Federation says nothing about its shelf life.

In general, the validity period of the document is usually 30 calendar days. However, in the case of documents on the amount of annual cash receipts, this period may vary:

to assign an allowance based on average earnings or provide benefits - until the end of the month in which the paper was issued;
for sick leave - valid without limitation, but will be relevant only until the person has worked for the current employer for 2 full calendar years (from January 1 to December 31);
when submitted to commercial organizations or visa departments of foreign embassies, the deadlines are set in each case separately.