Who issues the 2-NDFL certificate
In paragraph 3 of Art.
230 of the Tax Code of the Russian Federation states that a certificate of income and deductions from them is issued at the request of an individual by a tax agent. The certificate is issued according to form 2-NDFL approved by the fiscal department. Since 2021, the form from the Federal Tax Service order dated October 2, 2018 No. ММВ-7-11/ [email protected] . Note that the new Order establishes two forms: one for submission to the tax office (Appendix No. 1), the second for issuance to employees (Appendix No. 5). Make no mistake! Read about the differences between certificates and the procedure for their preparation here.
ATTENTION! For income for 2021, the 2-NDFL tax certificate has been cancelled. Information from the certificate will be submitted as part of 6-NDFL. See here for details.
2-NDFL certificates issued to employees in 2021 - 2021 can be found at our link below:
K+ system experts have prepared a sample certificate of income and personal income tax amounts for 2021. Get free trial access to the system and proceed to the sample.
The tax agent for the employee is the employer, who withholds taxes from his salary and other payments and transfers them to the budget. At the same time, not only legal entities, but also other employers (self-employed persons, as well as individuals who are not among the self-employed) can act as a tax agent for an employee.
The tax agent for military personnel is the state, since the contract for military service is concluded on its behalf. Accordingly, military personnel will be able to obtain a certificate of their income and deductions from the Unified Settlement Center (SCC) of the Russian Ministry of Defense.
To whom is the certificate provided and within what time frame?
A certificate in form 2-NDFL is submitted by the tax agent:
- In relation to tax withheld from an individual - annually to the Federal Tax Service (no later than March 1 of the year following the reporting year). Certificates are prepared for each employee who was paid income during the calendar year. If an employee worked during the tax period in several divisions of one enterprise, then to fill out form 2-NDFL you should use the recommendations from the letter of the Ministry of Finance of Russia dated July 23, 2013 No. 03-02-08/28888.
- In relation to the tax that the employer was unable to withhold from an individual - annually to the Federal Tax Service (no later than March 1 of the year following the reporting year).
IMPORTANT! Officials have reduced the deadline for submitting 2-personal income tax with sign 1 by 1 month. Now, regardless of the established criteria, the form must be submitted by March 1st. For the report for 2021, the deadline will not be postponed, because... 03/01/2021 - working Monday. For details, see the material “The deadline for submitting 6-NDFL and 2-NDFL has been shortened.”
To learn about the consequences of failure to submit a certificate to the tax authority, read the article “What is the responsibility for failure to submit 2-NDFL?” .
- At the request of the employee an unlimited number of times, and the employer cannot deny the employee his right (letter of the Federal Tax Service of Moscow dated February 24, 2011 No. 20-14/3/16873). The employee may also require several original certificates to be provided at once.
ATTENTION! 2-NDFL for an employee can be certified with an electronic signature. Read more here.
In Art. 230 of the Tax Code of the Russian Federation does not stipulate the period for issuing a certificate after the employee’s application. At the same time, in Art. 62 of the Labor Code of the Russian Federation for issuing a salary certificate establishes a three-day period from the date of receipt of the employee’s written application.
Does this mean that in order to obtain a certificate it is necessary to write an application? Not always. Some employers issue such documents at the employee’s verbal request, as well as upon dismissal - without reminders (in accordance with Article 84.1 of the Labor Code of the Russian Federation). If the enterprise is large or the employer has taken the position that nothing will be provided without an application, you should write a petition in any form.
In the application, it is important to correctly indicate your personal data, as well as the period (measured in years) for which the certificate is required. The certificate must be issued as many times as necessary upon the employee’s request within a three-year period for which his income is taken into account.
How long does it take to issue 2-NDFL to a resigning employee, as well as to an individual (not your employee) who received income from you, ConsultantPlus experts told. Proceed to the explanations by signing up for a free trial access to the system.
If an employee asks for a 2-personal income tax document that is 10 years old
Such an employee’s request can be answered with a refusal. Indeed, in accordance with the Tax Code of the Russian Federation, taxpayers and tax agents must store tax documents for four years (clause 8, clause 1, article 23 of the Tax Code of the Russian Federation), and according to a special archival List (approved by Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558) - within five years. Accordingly, the employer is not obliged to issue Certificates to employees for a period exceeding this period.
Related publications
In certain situations, government agencies, commercial banks and other structures, along with the necessary documents, ask citizens to provide a certificate in form 2-NDFL for a certain period. The certificate contains information about the individual’s income, accrued, withheld and transferred tax. For a certificate, an employee turns to his employer (individual entrepreneur or organization), and he, in turn, is obliged to prepare and issue it.
Tax period for personal income tax Art. 216 of the Tax Code of the Russian Federation recognizes the calendar year. It is for a full year that certificates are submitted to the tax office, and for what periods can an employer issue a 2-NDFL certificate at the request of an employee?
For what purposes may an employee need 2-NDFL?
An employee may need a certificate of income and deductions from them in form 2-NDFL in the following situations:
- to obtain a loan, obtain a mortgage;
- to fill out the 3-NDFL declaration;
- when applying for a new job;
- for registration of unemployment benefits, pensions;
- to receive government financial assistance;
- for obtaining a visa;
- in other situations.
For information about documents that may be needed when filing an income tax return, read the material “What documents are needed to file a 3-NDFL declaration?” .
Validity period of 2-NDFL in Sberbank
The bank prefers to cooperate with clients who are officially employed and able to confirm their earnings.
The document must meet the following requirements:
- validity period - 30 days (for large loans the period is reduced to two weeks);
- A certificate on a bank form is valid for 2 weeks.
So, when collecting a package of documents for a mortgage, you should ask for a certificate last. In some cases, the bank may request a 2-NDFL issued no more than 3-5 days ago.
What to do if the employer refuses to issue a certificate
Rarely, but there are still situations when an employer refuses to issue a 2-NDFL certificate to a dismissed employee. Most often, due to the fact that the company has problems with tax accounting. In this case, the employee will need to comply with all the rules of the law in order to achieve his goal.
You will have to write a statement in writing and send it to the employer. It is preferable to send such an application by a valuable letter - then you will have an inventory of the attachment with a mark from the postal operator. If within the established period (three days from the date of receipt of the application by the employer) the certificate is not provided, you can contact the labor inspectorate directly with a complaint about the inaction of company officials.
To learn about the consequences of not issuing a certificate to an employee, read the material “The employee was not issued a 2-NDFL certificate? Wait for the trial .
What to do if the company is liquidated
Another rather problematic situation cannot be excluded when, at the time of applying for a certificate, the enterprise is no longer functioning (liquidated) and information about it is excluded from the Unified State Register of Legal Entities. There are several ways to obtain a 2-NDFL certificate in such a situation.
So, if a new employer requires a certificate, he sends a request to the Pension Fund branch and the local Federal Tax Service explaining the reasons for this need. A certificate may be required for the correct application of standard deductions or the calculation of vacation and sick pay, when information about deductions made by the previous employer is indispensable.
In response to this request, information will be provided on income and deductions from it for a specific individual for the requested period. Also, the insured person himself can independently send a request to the Pension Fund of the Russian Federation in the form approved by Order of the Ministry of Health and Social Development dated January 24, 2011 No. 21n.
In addition, an individual can independently obtain the necessary information about accrued and paid personal income tax through his personal account on the website of the Federal Tax Service of Russia.
How long does it last?
Each bank sets its own validity period, because according to the legislation of the Russian Federation, this document does not have a validity period. Thus, how long the certificate is valid is determined by the receiving parties - banks, pawnshops, and so on.
For your information. As a rule, banks require that the certificate be received no later than a month before applying for mortgage lending.
This condition is established in order to ensure the availability of income right now, at the time of contacting the bank. If the certificate was received, for example, six months before applying to the bank, it is impossible to determine whether the borrower quit during this time or changed his job to a lower paying one.
Certificate 2-NDFL from individual entrepreneur
The procedure for issuing a 2-NDFL certificate by an individual entrepreneur employer is no different from that generally accepted for tax agents - legal entities, since an individual entrepreneur, when paying remuneration to an individual, also withholds tax from it and transfers it to the budget. It is this information that is entered into the certificate.
See also the article “Do I need to pay personal income tax on an advance and when?” .
Individual entrepreneurs usually do not provide themselves with a certificate of income in the approved form. This possibility is not mentioned anywhere in the tax legislation. At the same time, filling out such a form and signing it yourself will not be a violation.
The features of the 2-NDFL certificate for individual entrepreneurs are discussed in this article.
But in many situations, an entrepreneur needs only a copy of a declaration that reflects the entrepreneur’s real income (this is not suitable for individual entrepreneurs working on UTII or a patent), an extract from the book of income and expenses, from the cash book, or copies of primary documents confirming the receipt of income.
ATTENTION! Starting from 2021, UTII has been cancelled.
How is 2-NDFL checked?
The bank carefully checks all documents that you provide when applying for a mortgage, without exception.
Checking the 2-NDFL certificate occurs in several stages:
- Appearance assessment. The presence of blots, corrections or errors may alert bank employees; also, an external examination can quite easily reveal an obvious fake.
- Request to the employer. In most cases, security officers contact the employer by phone number specified in the 2-NDFL certificate. But if there is the slightest doubt about the authenticity of the document, they can send an official request to confirm the information contained in the certificate.
- Reconciliation with information from government agencies. Banks can obtain information about social contributions from the Pension Fund of the Russian Federation, as well as use information received from the tax service.
If there is a delay in payment of wages
Due to the fact that in accordance with paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, accrued personal income tax cannot be withheld until the employee’s salary is paid; there are particular difficulties with entering data related to accrued but not yet paid income into the 2-NDFL certificate.
According to the tax authorities, voiced in the letter of the Federal Tax Service dated October 7, 2013 No. BS-4-11 / [email protected] , if income for the previous tax period at the time of drawing up the certificate has not yet been paid, then they, as well as the withholding of taxes from them, are 2- Personal income tax should not be reflected. True, according to the letter of the law, the date of actual receipt of income in the form of wages is the last day of the month for which this income was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation).
What period must be indicated in the document?
A 2-NDFL certificate is always issued for a certain period. As a rule, it is issued for one calendar year, but it is also possible to obtain it for a period of three months, 18 months, and so on. There are no rules about this.
When issuing a mortgage, banks often require that the certificate be issued for a period of one year prior to applying to the bank. This is necessary because a shorter period will not allow us to understand what solvency the borrower has in the long term.
If the certificate is issued for the last three months, where high income is indicated, there is no certainty that the borrower received the same or at least comparable income in the previous few years. At the same time , issuing a certificate for a longer period is often impossible, since not all borrowers work at the same enterprise for a long period.
Due to the motorization of the population, the increased prosperity and mobility of citizens of the Russian Federation, they often move from city to city, change jobs, and so on. Accordingly, if the bank established a requirement to provide a certificate for a period of, say, three years, many borrowers simply would not be able to provide the document. This means that a significant number of clients would leave the bank.
Where can an unemployed person or a pensioner get a certificate?
An unemployed person can receive a certificate of income received in the form of unemployment benefits at the employment center. All you have to do is submit an application and then pick up the completed certificate. But this will not be Form 2-NDFL. If an individual has not worked for more than three years and is not registered with the employment center, then there is simply nowhere for him to get a certificate of income, because officially there was none.
If a non-working person had income from other sources, it is necessary to report them by indicating in the 3-NDFL declaration. In addition, you will need to calculate the tax yourself and transfer it to the budget. In this case, evidence of income received and taxes paid on it will be a copy of the tax return.
Pensioners receiving payments from non-state pension funds can request 2-NDFL from the local branch of their fund. But disabled citizens who receive state pensions will not be able to obtain such a certificate from the Pension Fund of the Russian Federation, since such pensions are not subject to personal income tax.
What's new in the procedure for obtaining a certificate
As mentioned above, starting from 2021, 2-NDFL is issued on a new form. Or rather, on two forms:
- The first - it is now called 2-NDFL - is used for submission to the Federal Tax Service.
It has a new 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.
- The second form, which is issued 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] ).
For income for 2021, 2-NDFL as an independent report has been cancelled.
What it is?
Certificate 2-NDFL is a document about the wages received and the taxes levied on them. The abbreviation “NDFL” itself means “personal income tax”. It is always issued for a certain period, usually for one calendar year.
This is a small document of several A4 pages, mandatory certified by the accounting department and personally by the employer, with the official seal of the company affixed to it.
The document contains the following data:
- The name of the company, its registration documents and details, including bank details.
- Employee's passport details.
- An accurate indication of your monthly income, down to the kopecks.
- Amount of taxes levied (at a base rate of 13%).
- Listing of tax deductions with codes, if any - standard, social and/or property.
- Indication of the total total amount of income, deductions and withholding taxes.
Next, you can watch a video about what a 2-NDFL certificate is and how it is filled out:
Correction of data for reference
If inaccuracies are discovered (during a tax or independent audit), the tax agent must provide an updated version of the certificate to the Federal Tax Service. And do this as soon as possible so as not to become liable for distortion of information submitted to the Federal Tax Service (Article 126.1 of the Tax Code of the Russian Federation). Corrections made before the violation is discovered by the tax authority will relieve liability.
See also:
- “Indicate the new or old surname of the employee in the correcting 2-NDFL?”;
- “How to submit 2-NDFL if the employee does not have a TIN?”
In addition, the correct version of the certificate must be given to the employee.
Non-taxable income should not be included in the certificate. If a mistake was made when preparing the original certificate, the employer should correct this violation.
If the changes are related to the recalculation of personal income tax in the direction of increasing tax liabilities, then the amended certificate does not indicate the tax overpaid by the tax agent, but not withheld from the employee, since the Federal Tax Service of Russia does not consider such an overpayment as tax.
If the previous certificate indicated the tax withheld in excess from the employee, and it was subsequently returned to the individual, then the correct amount must be indicated in the new certificate. After discovering an error in the form of excessively withheld personal income tax, the refund must be made within 3 months.
For information on how refunds are made, read the article “How to return excessively withheld personal income tax to an employee .
