Severance pay in 2-NDFL: code and when to reflect it

Last payment

Severance pay is financial assistance provided for by the Labor Code of the Russian Federation, which is paid to those who are fired not for “bad” articles of the normative act (committing an immoral offense, absenteeism, drunkenness in the workplace). All categories of dismissed persons designated in a special Law have the right to receive severance pay, regardless of position, length of service, job function performed, gender and social status. This assistance is also paid to working pensioners, who have equal rights to able-bodied employees.

In addition, depriving pensioners of “compensation” is regarded as discrimination against employees based on age, which, in turn, threatens sanctions from the employer’s administration.

The purpose of paying severance pay is to provide financial support to dismissed employees during the job search period. Also, such assistance can be called material compensation for the loss of a job due to the “indirect fault” of the employer (for example, when staffing is reduced, when it is impossible to move to another locality due to the company changing its location) or incentive assistance to those who are obliged to repay the state a debt by resigning due to reason for the need to undergo urgent military or alternative service.

Who is entitled to severance pay?

Chapter 27 of the Labor Code of the Russian Federation establishes an exhaustive list of categories of dismissed persons who are entitled to payment of severance pay.

These are persons who are forced to terminate their employment relationship with their employer due to:

1. The refusal is transferred to another area along with the enterprise when it changes its location;
2. Refusal to perform a labor function due to a change in significant working conditions or provisions of the employment contract;
3. Inconsistencies between the qualifications and skills of the employee and the position held;
4. Inability to perform a job function due to a sharp deterioration in health;
5. Reinstatement of the employee in whose place the dismissed person is working;
6. Gross violation by the employer of the norms of the current labor legislation (systematic or one-time), the provisions of a collective or labor agreement
7. Conscription for compulsory military or alternative service. With these dismissal formulations, the employee receives assistance in the amount of two weeks' average earnings.
8. Liquidation, reorganization, bankruptcy of an enterprise. reduction of an employee's position.

In this case, the dismissed person has the right to severance pay equal to average monthly earnings.

A collective and/or employment agreement may contain clauses that provide for an increased amount of severance pay or its payment for a longer period than established by law. When drawing up contractual documentation, it is necessary to take into account the rule in which the position of the parties to the agreement can only be improved in comparison with existing legal norms.

For example, according to the law, upon dismissal due to staff reduction, severance pay is paid in the form of one-time assistance for the month following the date of dismissal. In special cases, the second month (very rarely - the 3rd) after dismissal is paid, provided that the former employee cannot find a job for reasons beyond his control and has registered with the local employment service within 2 weeks from the date of dismissal. The provisions of the collective agreement may extend the term of payments or increase their amount. Reducing the quantity and/or quality of goods provided for by regulations is considered illegal.

Personal income tax code severance pay upon dismissal - questions for a lawyer - 2021

At the same time, he does not agree to transfer to another job, or the organization does not have a suitable position for him.

• If an employee is declared incompetent to work.
• When the contract is canceled for reasons beyond the control of the worker.
• If the employee disagrees, make changes to the employment agreement.

The amount of payment in 6-NDFL is indicated if the established benefit amount is exceeded, because

• 4800, reflecting the category “Other income”.

Tax deduction code for payment of severance pay for staff reduction

The provisions of the collective agreement may extend the term of payments or increase their amount.

Reducing the quantity and/or quality of goods provided for by regulations is considered illegal.

How to calculate severance pay when reducing staff in 2021 This year, the Government of the Russian Federation, together with the State Duma, adopted a number of documents that significantly improved the fate of those dismissed due to staff reduction in terms of receiving compensation payments. Below is the procedure for calculating and paying out financial assistance.

Initial data Clause 2, Part 1, Art. These are persons who are forced to terminate their employment relationship with their employer due to:

• The refusal is transferred to another area together with the enterprise when it changes its location,
• Inconsistencies between the qualifications and skills of the employee and the position held,
• Gross violation by the employer of the norms of the current labor legislation (systematic or one-time), the provisions of a collective or labor agreement
• Reinstatement of the employee in whose place the dismissed person is working,
• Inability to perform work functions due to a sharp deterioration in health,
• Conscription for compulsory military or alternative service.
• Refusal to perform a labor function due to changes in essential working conditions or provisions of the employment contract,

Upon dismissal due to staff reduction, the employee receives special benefits.

Severance pay upon dismissal personal income tax code 2019

An additional order for processing payments is not required from management. According to Article 178 of the Labor Code of Russia, severance pay is payable in the following situation:

• when an employee is dismissed due to the liquidation of the company,
• upon termination of the employment relationship due to a reduction in staff position or staff size.

Definitions Dismissal is a procedure in which final settlement is made between the employee and the employer.

A resignation letter is a document on the basis of which further document flow takes place.

It is written in free form indicating specific details.

Some categories of employees are paid additional cash benefits. This is regulated by the collective agreement, as well as the Labor Code of the Russian Federation. It also indicates the need for personal income tax and the deadlines for paying this type of remuneration.

basic information

Severance pay is a lump sum payment that is assigned to everyone upon leaving, if this is included in the agreement or collective agreement. There are grounds in labor legislation and internal legal acts.

Indicated in accordance with the rules:

1. compensation for working hours. For example, 30 days or two weeks,
2. also, the total income does not include sick leave and vacation benefits,
3. the type of salary payment does not affect the amount of remuneration provided,
4. The month of dismissal is also included in the calculation period. If the date of dismissal does not fall within the pay period - not on the final day, then the benefit is not paid.

Such payment occurs only by written order on the day the employment relationship ends. An additional order for processing payments is not required from management.

According to Article 178 of the Labor Code of Russia, severance pay is payable in the following situation:

1. when an employee is dismissed due to the liquidation of the company,
2. upon termination of the employment relationship due to a reduction in staff position or staff size.

Definitions

Dismissal is a procedure in which final settlement is made between the employee and the employer.

A resignation letter is a document on the basis of which further document flow takes place. It is written in free form indicating specific details.

An order is internal documentation that is issued on the basis of an application for resignation.

Payment – ​​funds for payment in accordance with a collective or employment agreement.

Cases in which severance pay is paid

Severance payments are taxed at a preferential rate and on the following grounds. Considered compensation established by federal or local law.

Preferential taxation does not include payments of wages paid for time worked, bonuses expected to be paid on the basis of a collective agreement.

Taxation occurs in accordance with paragraph 3, article 217 of the Tax Code, that is, if the payment exceeds three times the amount.

Current legislation allows us to identify situations for paying severance pay:

1. According to Article 84 of the Labor Code of Russia, payment is made upon termination of an employment contract due to a violation of the rules of conclusion.
   This is done if the misconduct is not on the part of the employee, but the continuation of the performance of labor functions is impossible,
2. according to Article 178 of the Labor Code of Russia, it is possible to receive a payment if the company is liquidating or reducing its staff position,
3. according to Part 3 of a similar legal act, termination of an employment contract is possible in connection with the conscription of employees into the Armed Forces,
4. according to paragraph 5 of a similar legal act, it is possible to receive payments due to the employee’s refusal to be transferred to another location to perform work duties.

The list of all circumstances is not closed. After all, all this can be determined by a collective and labor document, on the basis of which the employer acts.

Paid on the day of dismissal in the form of the average monthly salary. For the second month before the employment period, a similar amount is offered as remuneration.

If there is a court ruling or an order from the Labor Exchange, then a similar payment is paid to the previous paragraphs, and for the third month.

Citizens who have the following situation receive a two-week benefit:

1. in connection with the transfer of an employee to another workplace.
   This often happens due to deteriorating health for medical reasons. The process is carried out in accordance with the Federal Law and other legal documents,
2. upon conscription for military service or when sent to alternative service,
3. reinstatement of another employee who previously fulfilled obligations,
4. refusal to transfer to a workplace in another area,
5. if recognized as an incompetent person who is unable to perform his or her job duties. Possible only if there is an appropriate medical order,
6. termination of employment relations due to changes in the terms of the contract.

Collective and employment agreements imply additional monetary remuneration. Increased cash benefits are also prescribed here.

Who should make calculations and deductions?

The employer is obliged to pay taxes to the budget.

Calculates the amount for an individual in accordance with Article 226 of the Tax Code of Russia, the following counterparties:

1. companies registered in the country,
2. individual entrepreneurs who pay taxes for themselves and for employees,
3. practicing notaries,
4. lawyers and all employees who formed the law office,
5. separate organizations that are registered abroad, but whose divisions are located on the territory of Russia.

Responsibility for paying taxes rests with the employer, not the employee.

Income code for personal income tax in 2018 when receiving compensation for dismissal

Source: https://advokat-31.ru/4079-kod-dokhoda-vykhodnoe-posobie-pri-uvolnenii-v-2018-go.html

Certificate 2-NDFL about income

Personal income tax (NDFL) is a deduction that is made from all income of a citizen. It is calculated as a percentage of the funds received; the amount of taxation directly depends on the presence or absence of citizenship of a person. Tax rates also change depending on where the funds originate.

The employer is responsible and accountable only for those deductions that he makes personally from the salaries of his employees. The citizen himself must report for other income and this should be done at least once a year. Individual entrepreneurs who have employees, as well as legal entities, are required to calculate personal income tax on a monthly basis and transfer it to the budget in the prescribed manner. Reporting under 2-NDFL allows tax authorities to monitor the accuracy and completeness of deductions, as well as maintain general records of the income and expenses of employees.

Tax deductions, regardless of the frequency of their payment, always have a general annual accounting, therefore, when moving from one employer to another, it is extremely important to provide information about previously deducted amounts at the new place of work. This procedure allows you to calculate your total annual income and correctly calculate taxes and fees.

Main purpose

Certificate 2-NDFL allows you to provide complete information about how much income was received by an individual at this enterprise, as well as how much money was withheld from him. Employers pay taxes for each person working for them, but an individual can only obtain information about themselves, because this data is confidential. Certificate 2-NDFL allows you to make such an individual selection from the general tax report.

Information about wages received and interest deducted from it can only be obtained from your employer. This document is often requested by employees throughout their employment. It is impossible to do without it when obtaining a loan, applying for subsidies and benefits. This form allows you to prove not only the declared income, but also the fact that the person works and regularly receives certain amounts.

Upon dismissal, a certificate in form 2-NDFL makes it possible to correctly calculate the total amount of income for the current calendar period, and, accordingly, calculate tax deductions. Typically, the form contains information about amounts for the year, but may contain fewer months.

The certificate is filled out using a special template, which must contain:

Name of the legal entity and indication of its banking, tax and payment details

Particular attention is paid to the individual code, which determines under what number the company is registered in the tax register. Passport details of the employee to whom it is issued, including not only his full name and passport number, but also the registration address of the individual. The tax rate applicable to a given employee. Income amounts monthly and total. The total amount of calculations. If during the period under review the hired person had other deductions, then they are also indicated

If during the period under review the hired person had other deductions, then they are also indicated.

Income and deduction codes

When filling out tax forms, a coded system for entering information is used.

This allows you to save space for entered information and systematize data processing. Each type of income and deduction has its own unique code. The full table of accepted codes is quite extensive and allows you to specify any amount, as well as explain why it was charged or withheld.

The most common income codes are:

1. Salary – 2530.
2. Vacation compensation – 2012.
3. Disability benefit – 2300.
4. Remuneration for labor – 2000.
5. Encouragement awards - 2002.
6. One-time financial assistance from the manager - 2762.

Each tax deduction has its own code, which upon dismissal must be entered opposite the amounts calculated from wages.

Rules for document execution

The type of declaration was approved on October 30, 2015. The mandatory requirements when filling out 2nd personal income tax include completing the following fields:

Information about the employer, details. Reductions are allowed only in accordance with the statutory acts

• information about the recipient of the profit - individual. face;
• profit subject to taxation;
• deductions that were applied in the reporting period;
• the amount of profit and personal income tax.

In the information field about the agent, you must indicate complete information about the legal entity.

In the information column about physical the person is told the following:

• Last name, first name, patronymic;
• citizenship and status as a taxpayer;
• place of registration and place of residence;
• passport details.

Profit on which personal income tax is withheld is reflected by month. At the same time, indicate the code of income and tax deductions indicating the amounts. If physical the person had the right to other deductions - social or property, this information is reflected in certificate 2 and indicates that such a right was presented.

The form must be certified by the manager or other authorized person and stamped. The certificate is considered invalid without a stamp.

In relation to the calculation of 2nd personal income tax, the registration procedure applies: corrections are not allowed, if errors are detected, a new form is issued as soon as possible.

For misrepresentation of information or delay in time, administrative sanctions are applied to the tax agent.

Certificates upon dismissal upon written request of the employee

Article 84.1 of the Labor Code approves the procedure for dismissal and lists the list of documents that the employer is obliged to issue to the employee on the last day of work.

This type includes:

• Certificate of income of the employee, taking into account severance pay upon dismissal;
• on insurance amounts to the Russian pension fund;
• about your work experience in the company.

Declaration 2 of personal income tax refers to the type of certificates that are issued upon written request. A legal entity cannot deny this right to a former employee, since the indicators in these certificates relate only to the employee and the work, until dismissal, contains private information relating to a specific person.

When issuing a declaration upon written application, the following are taken into account:

• Information is provided only free of charge;
• the declaration is submitted no later than 3 days from the date of registration of the application;
• Not every organization has a personnel employee who will prepare papers on the experience of physical persons. persons in this company. In this case, if the employee quits, the responsibility for issuing falls on the accountant.

Certificates from the Pension Fund contain personalized accounting information. This information is necessary for accumulating contributions at a new workplace.

Severance pay upon dismissal and staff reduction

During the period of activity of the enterprise, the company management has the right to regulate the number of employees, but without violating the Labor Code of the Russian Federation. Employees, trade union organizations and the Employment Center at the place of registration of the office should be notified in advance about upcoming changes in the staff.

When staffing is reduced

Termination of activities of laid-off personnel is carried out within 2 months from the date of notification of this procedure. In case of staff reduction, the entrepreneur is obliged to pay compensation to the former employee. The salary is paid for another 2 months (in some situations - three) and is calculated based on the average annual income of the citizen.

By agreement of the parties

Severance pay upon dismissal is not paid by agreement of the parties, and the contract itself is concluded if it is necessary to optimize the number of staff without a reduction procedure. In this case, the employer becomes the initiator.

You need to understand that if an employee has a disability, it will not be possible to make him redundant. Dismissal is only possible with the consent of the employee.

The payment includes:

• salary for hours worked and unused vacation;
• bonuses and other allowances that must be paid in accordance with the collective agreement;
• other amounts - if the employer deems it necessary to reward the former employee.

The last point concerns additional compensation for the dismissal of an employee, and therefore should be discussed by both parties especially carefully.

The tax deduction on income during layoff is not withheld for the first two to three months from the date of dismissal.

Compensation for unused vacation in 2021

All other benefits, including those determined by the collective agreement, are not subject to taxes. What income code should be indicated for vacation pay in the 2-personal income tax certificate? After all, all this can be determined by a collective and labor document, on the basis of which the employer acts. Terms Paid on the day of dismissal in the form of an average monthly salary.

For the second month before the employment period, a similar amount is offered as remuneration. If there is a court ruling or an order from the Labor Exchange, then a similar payment is paid to the previous paragraphs, and for the third month. Payments Citizens who have the following situation receive a two-week benefit:

in connection with the transfer of an employee to another workplace.

Revenue code

To maintain accounting, you need to understand and correctly draw up reporting documentation, fill out the appropriate declarations, and deal with the posting of company funds. It should be understood that the severance pay income code in the 2-NDFL certificate for redundancy is 2014.

Expert opinion

Irina Vasilyeva

Civil law expert

Only reliable data must be provided to the tax office. For errors and inaccuracies, a fine of 500 rubles may be imposed for each submitted paper.

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Personal income tax code compensation for unused vacation upon dismissal

When an employee is dismissed, the accountant issues a personal income tax certificate 2 to be submitted at the new place of work. The document reflects information about all employee benefits that are taxed.

In addition to wages, the employee is paid compensation for vacations not taken.

Since such amounts are taxable, accountants are interested in the question of what income code in Certificate 2 of the Personal Income Tax indicates compensation for unused vacation.

Sometimes employees are unable to rest on time; many, when changing jobs, have leftover vacation leaves, then they are replaced with a cash payment (subject to personal income tax). The tax rate is 13%, transferred on the last working day along with the calculation. If a person took a vacation in advance, upon dismissal, the “extra” days are withheld from the final calculation.

Compensation for unused vacation personal income tax code 2017

Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices

In addition to the benefits of hiring employees, the company has a number of responsibilities. The employer must calculate and transfer mandatory contributions to Russian state funds. Responsibilities also include the need to perform the functions of a tax agent for income tax.

Income code compensation for unused vacation upon dismissal 2018

The answer to this question has been repeatedly given by both tax authorities and the Ministry of Finance, including in the letters that we mentioned earlier: regardless of the start and end dates of the vacation, the period for receiving income will be the month in which the vacation pay was actually paid.

136 Labor Code of the Russian Federation). But in the 2-NDFL certificate, the salary for the month must be shown in one amount, because the date of receipt of income is considered to be the last day of the month for which the salary was accrued. 3. The OKATO codes of structural divisions are incorrectly indicated. Personal income tax goes in the context of OKATO, multiplying the number of cards and personal accounts without limitation.

We recommend reading: Website of the Federal Bailiff Service FSSP

What income code should be indicated for vacation pay in the 2-NDFL certificate?

Clause 2 Art. 230 of the Tax Code of the Russian Federation defines the employer’s obligation to provide tax authorities with 2-NDFL certificates every year. They must be compiled reflecting payments received from the enterprise by month of accrual, codes of types of income and separate divisions, as well as indicating tax deductions that the recipient of payments uses.

Thus, any incorrectly filled in details of the income certificate of individuals (including income code - 2021 for compensation for unused vacation) can formally be recognized as unreliable information.

Often, the subjects responsible for generating the 2-NDFL certificate in the case we are considering choose code not 4800, but 2000 “Remuneration received by the taxpayer for the performance of labor or other duties” or 2012 “Amounts of vacation payments”. However, payment for vacation not taken is compensatory in nature, and therefore indicating code 4800 seems more correct.

Compensation upon dismissal personal income tax code 2018

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In the document, wages are indicated as two separate amounts. The Labor Code of the Russian Federation states that salaries must be paid twice a month. According to the 2-NDFL certificate form, the salary for 30-31 days is shown as one amount.

The date of receipt of income is designated as the last day of the month in which salaries were calculated

It is also important to correctly indicate the personal income tax code in 2021. Employees who have worked for the organization for at least two weeks can receive compensation upon dismissal.

If an employee worked for less than half a month, then compensation for vacation is not included. The decision is made on the basis of paragraph 35 of the Rules on regular and additional leaves. The resolution was approved back in 1930.

If an employee worked for a company for at least 5 and a half months during the working year, then he is entitled to 28 calendar days of vacation.

Should severance pay be reflected in certificate 2 personal income tax 2021

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Should severance pay be reflected in the 2-NDFL certificate?

In such cases, regulatory agencies require that income code 4800 be indicated. From 01/01/2020, by order of the Federal Tax Service of Russia dated 10/24/2020 No. ММВ-7-11/, five new income codes were introduced, including: code 2013 - compensation for unused vacation; code 2014 - severance pay, average monthly earnings for the period of employment, compensation for the manager, deputy managers and chief accountant

Severance payments are subject to personal income tax in a preferential regime on the basis that they are considered compensation payments, which are established by federal or regional legislative acts and decisions of municipalities.

In accordance with paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, when receiving income in the form of wages, the date of actual receipt by the taxpayer of such income is the last day of the month for which he was accrued income for work duties performed in accordance with the employment agreement (contract).

Vacation compensation code 2021

Income code - vacation pay has an individual 4-digit number - is required for affixing in the 2-NDFL certificate. Let's consider what it can be. Why should vacation time be taken into account separately from basic earnings? The current personal income tax code in 2021 for vacation pay and for its compensation. What accrual period for the vacation pay income code should be in the 2-NDFL certificate? Results Why should vacation be taken into account separately from basic earnings? Vacation payments to an employee are one of the forms of social guarantees provided for in Art. 114 Labor Code of the Russian Federation. But they cannot be considered as wages, since during vacation the employee de facto does not work.

• three times the average monthly salary - for ordinary employers;
• sixfold - in the Far North and equivalent areas

2301 fines and penalties paid by an organization on the basis of a court decision for failure to voluntarily meet consumer requirements in accordance with the Law of the Russian Federation dated 02/07/92 No. 2300-1 2611 bad debt written off in the prescribed manner from the balance sheet of the organization 3021 income in the form of interest (coupon ), received by the taxpayer on the circulating bonds of Russian organizations, denominated in rubles and issued after January 1, 2021 Deductions 619 positive financial result on transactions accounted for in an individual investment account Where the income code is indicated for compensation upon dismissal in 2021 Income codes are needed when filling out a certificate 2-NDFL.

Is severance pay indicated in the personal income tax certificate? As far as I know, these payments are not income.

Question: Is it necessary to reflect in the 2-NDFL certificate the severance pay paid in connection with the reduction of staff, as well as the payment related to the reimbursement of expenses for increasing the employee’s professional level? Answer: Severance pay in the part corresponding to the amounts given in paragraph.

3 tbsp. 217 of the Tax Code of the Russian Federation, is not indicated in the certificate. Severance pay in part exceeding the amounts given in paragraph.

3 tbsp. 217 of the Tax Code of the Russian Federation, indicated in certificate 2-NDFL, code 4800 is used. Payment related to reimbursement of expenses for raising an employee’s professional level is not indicated in certificate 2-NDFL. Rationale: Based on paragraph.

1 tbsp. 230 of the Tax Code of the Russian Federation, tax agents keep records of income received from them by individuals in the tax period, tax deductions provided to individuals, calculated and withheld taxes in tax registers. As follows from Appendix No. 3 to the Order of the Federal Tax Service of Russia dated November 17, 2010 N MMV- 7-3/

“On approval of the form of information on the income of individuals and recommendations for filling it out, the format of information on the income of individuals in electronic form, reference books”

(hereinafter referred to as the Order), code 4800 is provided for other income. Based on Art.

178 of the Labor Code of the Russian Federation upon termination of an employment contract due to the liquidation of the organization (clause 1, part 1, article 81 of the Labor Code of the Russian Federation) or a reduction in the number or staff of the organization’s employees (clause

2 hours 1 tbsp. 81 of the Labor Code of the Russian Federation), the dismissed employee is paid severance pay in the amount of average monthly earnings, and he also retains the average monthly salary for the period of employment, but not more than two months from the date of dismissal (including severance pay). By virtue of clause.

3 tbsp. 217 of the Tax Code of the Russian Federation are not subject to taxation (exempt from taxation) the amount of payments in the form of severance pay, average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant of the organization in a part not exceeding in general three times the average monthly salary or six times the average monthly earnings for workers dismissed from organizations located in the Far North and equivalent areas. As explained in the Letter of the Ministry of Finance of Russia dated April 18, 2012 N 03-04-06/8-118, since the income referred to in Art. 217 of the Tax Code of the Russian Federation are exempt from taxation on personal income, then there are no grounds for reflecting the specified income in the certificate in Form 2-NDFL. Appendix No. 3 to the Order (taking into account the changes made by Appendix No. 1 to the Order of the Federal Tax Service of Russia dated 06.12. 2011 N ММВ-7-3/[email protected]) there are no deduction codes for these types of income. Considering that Appendix No. 3 to the Order does not indicate a special code for severance pay (to the extent that exceeds the amounts given in paragraph.

Read also: Taxation in 2021, help for former employees

3 tbsp. 217 of the Tax Code of the Russian Federation), code 4800 is used.

21 Art. 217 of the Tax Code of the Russian Federation is not subject to personal income tax, and also taking into account the above position of the Russian Ministry of Finance, it should not, in our opinion, be indicated in certificate 2-NDFL.Yu. M. LermontovAdvisor of the State Civil Service of the Russian Federation, 3rd class

Certificate of income upon dismissal

A certificate of income upon termination of an employment contract is not included in the package of mandatory forms, but must be provided upon request of the person being dismissed. In addition, it can be requested even after the contract is terminated; the organization has no right to refuse to issue it, and the document must be prepared within three days.

To receive a 2-NDFL certificate along with all other documents upon dismissal, the employee will not need to take any additional actions. Theoretically, he is simply obliged to notify the employer of his desire; the request is expressed to personnel officers, accountants or the manager himself. Verbal wording should be sufficient to satisfy the need.

If for some reason the employer refuses to issue a document or, citing his employment, dissuades from receiving it, it is better to insure yourself with a written request.

A written request for the preparation of a form can be expressed in any form

What matters is not how it is written, but how it is presented.

When writing an application, two important points should be observed:

1. In the text of the petition, clearly state your request, indicating the deadline for its submission.
2. Register the form upon submission. This can be done by submitting it to the employer directly or by sending the document by registered mail.

With a written request, the employer will not be able to refuse the request, according to legal norms.

Purpose of certificate 2-NDFL

Personal income tax certificate 2 upon dismissal allows you to confirm the presence of official income for the previous period and show that income tax was paid.

This document may be needed:

1. For submission to the tax office.
2. When contacting banking organizations to obtain loan amounts.
3. For a new employer to confirm your income and payments.

A new employer can use it to:

1. Calculation of hospital compensation.
2. Providing a tax deduction for children.
3. Accrual of other compensations and benefits.

Expanding the scope of the requirement for this document does not allow us to say with certainty where the form may be needed for each specific dismissed person, so it is better to fill it out upon dismissal so as not to waste time obtaining it later.

Before issuing a certificate, you should decide what financial information needs to be included in it. In order not to be confused with which amounts are included and which are excluded from the form, you should understand the main thing - only information that is subject to taxation is recorded.

The following material payments cannot be taken into account:

1. A benefit paid in the event of staff reduction or liquidation of an enterprise.
2. State compensation for time on maternity leave and parental leave.
3. Compensation for moral or physical harm caused.
4. Other amounts not subject to income tax.

When filling out the form itself, indicate the following information step by step:

1. The year for which information is provided.
2. Serial number of the form and date of registration.
3. Code of the tax authority where information about the tax paid is submitted.
4. Details of the employer as a legal entity.
5. Information about the dismissed person, his full name, Taxpayer Identification Number, citizenship and residential address.
6. The tax rate at which deductions are made.
7. Income monthly and total.
8. Deductions made each month from accrued amounts.

The certificate is certified by the chief accountant of the enterprise and its director. The signatures are sealed, after which the document is handed over to the employee.

Documents issued upon dismissal

The dismissal procedure is strictly regulated by law. When carrying out this, the main thing is to make a full settlement with the employee and hand over to him all the documents due. In fact, the parties must close mutual claims against each other so as not to subsequently raise documentation to resolve additional issues. Receiving all the required forms in hand allows the dismissed person to save time in the future on additional trips to the former employer to obtain documents that were not previously collected.

When terminating an employment contract with an employee, the employer is obliged to hand over to him:

1. A work book with a record of work in this organization.
2. Medical record, if available.
3. Education documents, provided that their originals were kept by the employer. We are not talking about diplomas, but about certificates of advanced training, certificates of skills acquired in the process of work, and so on.
4. A certificate that will allow you to make accruals for sick leave in future work in the event of an employee’s illness.
5. When an employee is laid off, he is issued a certificate for the employment center.

At the request of the person being dismissed, he is given:

1. Copies of orders for admission and dismissal.
2. Certified copies of incentive and transfer forms.
3. Certificate of income for the last 12 months in form 2-NDFL.

All papers require proper completion and certification; the employer must adhere to established registration standards.

How is personal income tax calculated on payments upon dismissal and by agreement of the parties?

their own peculiarities in terms of personal income tax upon dismissal . The employer does not have any obligations to pay compensation accruals, in addition to compensation for unused vacation. However, in the employment contract or other local regulations, the organization may provide for the amounts due to the employee upon dismissal by agreement of the parties. Are they subject to taxation in this case and in what amounts?

You can learn about the opinion of officials on this issue from the material “Are payments under an agreement to terminate an employment contract subject to personal income tax?” .

Obligation of the employer to issue documents to the employee

Issuing a certificate upon dismissal is not the right, but the obligation of the employer without reminders from the individual. persons about this need. If the certificate is not issued on time, this is done after the employee applies in a short time. This norm is enshrined in Article 62 of the Labor Code.

Upon dismissal of an individual The employer provides a certificate only upon oral request from the employee, who clarifies for what period he needs the calculation. However, if it is provided on time, it is better to support the request with an application for extradition.

The company acts as a tax agent who makes monthly payments to individuals. persons - employees of the organization for the payment of earnings, in addition, accrue, withhold and transfer personal income tax to the treasury.

In practice, situations are not uncommon when, upon dismissal, the 2nd personal income tax report from the last place is not issued on time due to the formation of a debt to the employee, as well as when errors are discovered in the company’s accounting.

After a written application from the employee, the 2nd personal income tax report is issued no later than three days, only if, if this deadline is violated, the individual. the person will contact the labor inspectorate.

The number of report copies is not regulated. If necessary, after dismissal, the employee makes a written request to the head of the company to issue several forms, and he does not have the right to refuse.

Vacation compensation upon dismissal in 1s 8.3 accounting

Next, in the “Reflection in accounting” part of the window, indicate:

• Method: the one that suits you for attributing costs.
• If you are a UTII payer, also select the option you need.

Click the “record” button. This is what should happen: Get 267 video lessons on 1C for free: Accrual and calculation of vacation in 1C 8.3 upon dismissal Now let’s move on to the document for calculating vacation pay in 1C Accounting. As I said earlier, you must calculate the amount of compensation manually.

Let's create a new document. Since the employee is resigning, the final payment can also be made in this document. But I still advise you to make separate documents, there will be less confusion.

Adjustment of 2-NDFL

If the tax service has identified inconsistencies and found inaccuracies, they will have to be corrected. The company's accountant is required to make new calculations. When entering corrected information in the form, a code of 01 or more is entered in a line specially designated for this, which corresponds to the number of corrections.

It is impossible to correct errors in an already completed form; the accountant will have to draw up a new form, marking it as correcting previously submitted information. Each correction is subject to mandatory penalties.

Corrected forms are submitted with the actual filing date included. They must be transferred to the tax service using standard methods for the organization:

1. Electronic.
2. In paper version.

When filling out a corrective report, only corrected data is entered into it.

Upon dismissal on the last working day, the employer must provide the employee with a certificate of his income in form 2-NDFL. If the employer himself does not issue this document to the employee, then the employee has the right to independently ask the employer for it at the time of dismissal or later upon a written request in the application form.

In the latter case, the employer is obliged to issue a 2-NDFL certificate within three days from the date of the employee’s application.

The certificate includes data on amounts paid to the employee from January of the current year to the day of dismissal. All accrued payments are reflected, with the exception of those from which income tax was not withheld, for example, severance pay not exceeding three months' earnings.

Accrued severance pay in excess of three months' earnings, as well as compensation for unused vacation days, are also included in the list of income subject to 2-NDFL reporting.

Is it necessary to reflect personal income tax-2 on the certificate?

The form of the 2-NDFL certificate is specified in the Order of the Federal Tax Service of Russia, and those incomes that should be taxed are also determined.

The report will not include:

• benefits that are paid under the state program to support laid-off workers - but not more than three times the amount;
• payment for employees who have entered into a dismissal agreement by agreement of the parties;
• compensation payments to the head of the enterprise, his deputies and the chief accountant.

If an employee worked in the Far North (and equivalent regions), then he has the right to six times the amount of benefits, which will not be taxed.

Payments not specified in the Labor Code of the Russian Federation

The Labor Code of the Russian Federation does not establish such grounds for canceling an employment agreement with an organization as termination of the agreement on the initiative of mutual consent and the employee’s retirement.

There are other cases not specified in the Labor Code. When such situations arise, it is difficult for the employer to classify payments as compensation due to the procedure for taxing these amounts with income tax on preferential terms.

The legislation does not establish grounds for expanding the list of benefits. Article 217 of the Labor Code of the Russian Federation stipulates that partial payment of personal income tax is possible only in the case of payments fixed at the level of federal and local legislation.

A number of charges do not apply to them:

1. Severance pay.
2. Average monthly salary received while working.
3. Compensation payments to dismissed managers, their deputies and chief accountants of the company (at the initiative of the owner of the company’s property or by decision of the competent government agency), if their amount exceeds the SMZ three times (in the Far North - 6 times). This is enshrined in Article 181 of the Labor Code of the Russian Federation.

It turns out that the employer has the right to independently determine the list of grounds for calculating compensation upon cancellation of an employment agreement (both regular and increased amounts). This is possible even in case of dismissal by agreement of the parties (Article 78 of the Labor Code of the Russian Federation).

> > 2 personal income tax severance pay 2021 “

Personal income tax is charged only on the following payments (paragraph 1, 6, 8, paragraph 3, Article 217 of the Tax Code of the Russian Federation) in these cases, severance pay is paid as follows: in the amount of two weeks' average earnings, severance pay is paid in the following cases: by an employment contract or a collective agreement may provide for other cases of payment of severance pay, as well as establish increased amounts of severance pay, with the exception of cases provided for by this code.