Sample application to the accounting department for a 2-NDFL certificate in 2021

Can an enterprise refuse to issue a document?

By law, an employer (even a former one) is obliged to provide a certificate to his employee upon his first request. Moreover, he must do this even if the employee asks for it orally (a written statement is needed in order to avoid all sorts of problems, delays in time, and other unpleasant phenomena).

Refusal to issue a certificate may serve as a reason to contact the labor inspectorate or even the court, as a result of which an administrative penalty in the form of a fairly large fine (for violating the legitimate interests and rights of the employee) may be imposed on the enterprise and senior officials.

The exception is those situations when an employee of an enterprise asks to issue him a certificate for the period for which the storage period for tax documents has expired (i.e. after four years).

Employer's liability for non-delivery

Legislative acts oblige employers to issue a certificate upon request to workers who receive payments from them for their work. He needs to do this in any case, regardless of whether the employee asks orally or in writing.

For refusal to issue a document, the manager faces an administrative fine with an impressive amount:

for responsible persons from 1–5 thousand rubles;
if the individual entrepreneur refuses, then his fine will be equal to the first point;
in relation to a legal entity, the amount of the penalty will be from 30–50 thousand rubles.

Violation by the administration of the organization of the deadline set by law for issuing a certificate or refusal to provide a document may result in punishment.

Responsibility towards the administration of the enterprise for such actions is indicated in Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

In this case, the basis for the punishment will be stated as a violation of the legitimate interests and rights of the worker.

Note! If an employee asks to issue a certificate for previous years that exceed the period for storing tax documents, then the employer has the right to refuse and will not be punished for this.

In other cases, the refusal can be appealed to the following authorities:

labor inspection;
the prosecutor's office;
judicial authorities.

Getting a certificate is not at all difficult. To do this, you should select a suitable sample application from the examples given above, draw up the document on your behalf and submit it to the employer.

The administration of the enterprise has no right to refuse to provide such information.

In this case, the law is on the side of the workers and if management evades fulfilling its duties, then severe punishment can be applied to it due to appeal of such actions.

Therefore, certificates are often provided within 3 working days, as indicated in the order in which they are issued.

Attention!

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

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Personal income tax (personal income tax)

How to make an application

The fact that you are on this page means that you needed to fill out an application for a 2-NDFL certificate, which you have not encountered before. Before giving you detailed information about this particular document, we will provide general information that applies to all such papers.

Firstly, keep in mind that the law does not provide for any unified form for this application (those for commercial organizations were abolished back in 2013), so you can do it freely. But, if your company has a standard document template developed and approved in the accounting policy, draw up an act according to its type, this will save you from claims from accounting or management.
Secondly, know that the application can be created on a regular sheet of any format convenient for you (A4 or A5 are most often used) or on company letterhead - again, when such a condition is put forward by the employer.
The text can be written by hand (but without blots, errors, inaccuracies or edits) or typed on a computer. If you took the electronic registration route, then after you write the application, be sure to print it out - this is necessary so that you can put your signature on it. We recommend that you first check with your employer's representative whether your company accepts printed applications - sometimes organizations only consider handwritten documents.
Make an application in two identical copies - give one of them to the employer, the second, having previously endorsed the transfer of a copy, keep it for yourself - it will come in handy in case the certificate is not issued to you at the appointed time.

Why fill out 2-NDFL?

Organizations submit Form 2-NDFL to tax authorities, information from which allows you to determine the salary, available tax deductions and deductions made for a specific employee.
Such a document is issued for each employee. The certificate is signed by the manager or the person to whom he has instructed to do this. In addition to the Federal Tax Service, this form is also in demand in other situations. They may be:

obtaining a loan from a banking institution;
receiving a deduction for personal income tax when paying for studies and expensive treatment, when purchasing medicines, purchasing real estate;
employment for another job;
calculation of vacation and sick pay;
visa application;
buying a home with a mortgage.

The company is required to prepare a certificate, since it is a source of information for tax authorities.

Where to get a 2-NDFL for a non-working citizen, find out from the article “Where can I get (get) a 2-NDFL certificate?”

Sample application for provision of certificate 2-NDFL

Here we come to the most important part of our article - an example. It must be said that this document, although quite simple, has some nuances that are worth emphasizing. Using our recommendations and based on the sample presented below, you can easily create the application you need.

First, a “header” is drawn up in the document:

full name of the organization you work for;
position and full name of the director (or other employee in whose name you are supposed to write such statements);
your position, the name of the department to which you are assigned and your full name;
detailed passport data (as necessary);
your phone number (for communication).

Then, below, in the middle of the line, write the word “Statement.” After this, you can proceed to the actual request for a certificate. Here you need to indicate:

for what period do you need the document and how many copies are needed;
it is advisable to refer to the legal norm that states the employer’s obligation to provide such certificates - in this case, this is Article 62 of the Labor Code of the Russian Federation;
It is not necessary to enter the destination of the certificate - the absence of such information is not a reason for the employer to refuse to issue the document.

If you have any additional papers that you want to add to your application, please indicate their details in the form as a separate item.

Finally, sign and date the application.

What certificates must be given to an employee upon dismissal?

The list of documents issued by the employer to a resigning employee upon request is stipulated by the content of Article 62 of the Labor Code of the Russian Federation. The outgoing employee may request these documents (certificates) from the organization’s management. List of certificates issued upon dismissal.

The list presented in Article 62 of the Labor Code of the Russian Federation cannot be considered exhaustive. If necessary, a working citizen has the right to request such papers that are not specifically mentioned in Article 62 of the Labor Code of the Russian Federation.

Thus, Part 1 of Article 62 of the Labor Code of the Russian Federation obliges the employer to provide the employee with the following labor documentation upon dismissal (if the employee requested it by submitting a written application):

employment history;
management order on hiring (copy);
director's order to transfer a working citizen to another job, another position (copy);
management order to dismiss an employee (copy);
documentary extracts made from the work record book;
a certificate confirming the amount of salary paid;
a certificate of insurance pension contributions necessarily transferred by the employer in favor of this citizen (both accrued and actually paid amounts are indicated);
a certificate informing about the period of employment (employment) with a specific employer;
other documentation (at the request of the worker).

Do I need to write a statement?

Often, upon dismissal, employees request the following documents from their employers:

certificate 2-NDFL, which informs about the income paid to this employee, as well as the amounts of personal income tax withheld and transferred from this income;
certificate 182n, which contains information about the average earnings of this employee for the last 2 years of his work and is the basis for assigning him sick leave benefits.

As stipulated in Part 1 of Article 62 of the Labor Code, a resigning employee who wishes to receive these certificates submits an appropriate written application to his employer.

Having received a written request, the management of the organization is obliged to provide the applicant with the requested documentation within 3 days.

When drawing up and submitting the required application, the applicant must take into account the following nuances:

The employer records the received application in a special journal.
If the originals of the requested papers cannot be provided, the employer issues certified copies of them.
The documentation is issued to the employee within three days from the date of receipt of the request from the applicant.
The applicant is not required to indicate the specific purpose for obtaining such papers.
Copies of documents are certified by the signature of the director. If a seal is used, it should also be affixed.
The applicant does not have to pay to obtain these certificates.
If the employer refuses to issue the requested certificates, this is not legal. The applicant has the right to document the fact of such refusal and contact the competent government agencies (for example, the labor inspectorate).

How to format the text about the issuance of 2-NDFL and 182n?

If, upon dismissal, an employee wishes to request from the employer any information about his employment, he has the right to send him a corresponding written application, drawn up in free form. This document must reflect the following information:

Name of company.
Details of the manager (full name, position) who is the addressee of this application.
Details of the individual applicant (full name, address, contacts).
The name of the paper itself (application).
Formulation of the request listing the papers required by the employee.
Reference to a legislative norm obliging the employer to satisfy the request (Part 1 of Article 62 of the Labor Code of the Russian Federation).
Date of preparation (submission) of the paper.
Decrypted signature of an individual.

How to make a request for certificates?

The application for the provision of the necessary papers and certificates is written with your own hand or printed on an A4 size sheet. You can borrow a company letterhead from the organization to fill out an application. Traditionally, a statement consists of 5 blocks:

information about the addressee and applicant;
Title of the document;
formulation of a request or proposal;
date of application;
signature (what papers does the employee sign upon dismissal?).

In the upper right corner it is reflected to whom this statement is intended and, accordingly, from whom it is made. The official document is submitted to the official representative of the company, therefore, you need to indicate:

the addressee's position;
name of the enterprise;
Full name of the head.

The addressee's position and name should be written in the dative case (for example, director Smirnov, vice-rector Semyonov).

In the message about the applicant, you must indicate your last and first name, and it is also worth indicating the position of the employee in the genitive case (for example, accountant Zolotareva). It makes no difference how you write: “accountant” or “from an accountant.” The second option is correct from the point of view of the Russian language, but the application will be accepted in any case. Writing without a preposition is already an established practice in business correspondence.

The same applies to writing the word “statement” - with a capital letter or a lowercase letter; you can compose a statement in different ways. Three versions of the spelling are common:

The line begins with a lowercase letter and a period is placed after the word “statement”. This is a generally accepted design method. In this case, the name of the document, information about the addressee and the applicant are considered one sentence.
A capital letter without a dot at the end. If the word “statement” is written in the center of the sheet, it becomes the name of the entire document. It follows the same rules as other headings.
Without a period at the end and in capital letters. This type of editing is traditionally found when typing text on a computer rather than writing it by hand.

The text of the statement itself begins with a red line. You are writing a statement with a clear purpose, and you should convey here why you are contacting the addressee. State:

grounds for appeal: “in connection with dismissal”;
their demands: “to issue documents related to work”;
evidence - provide a link to Art. 62 and 84.1 of the Labor Code of the Russian Federation.

You should adhere to a formal business style and write concisely.

The date of the application is indicated after its contents and is aligned to the left. You can indicate the number immediately after the word statement, this will not be a mistake.

The signature must be put in your own hand, even if the rest of the text is printed. Without the employee’s signature, any application may be considered invalid, since it is an important requisite.

Why is it better to get a loan with 2-personal income tax?

If you have the opportunity to bring this document to apply for a loan, do not ignore it. Only if you have a complete set of documentation can you count on good lending conditions.

The benefits of having a certificate are as follows:

increased bank loyalty. The level of trust in such clients is definitely higher, so the likelihood of a positive response will also be more serious;
opportunity to get a decent amount. Without certificates, borrowers receive a maximum of 80,000-100,000 rubles. Without them, you can borrow even 1,000,000 rubles. But here, in any case, everything will depend on the level of solvency of the citizen. They still won’t give out more than he can afford;
reduced rate. The certificate reduces the bank’s credit risks, so it will set low interest rates under the program.

The only negative aspect of applying for a loan with a 2-NDFL certificate is that the process is more drawn out. You need to order a certificate and wait for it. Review of applications for such loans usually takes 2-3 business days. That is, you won’t get a loan quickly. Without any certificates, you can take it in literally 1 hour.

Many banks allow you to replace 2-NDFL with other forms of income confirmation. This may be a certificate in the form of a bank or obtaining information from the Pension Fund of the Russian Federation, if the client has access to State Services. The second option is generally the most convenient of all methods of confirming the borrower’s income level.

about the author

Irina Rusanova - higher education at the International East European University in the direction of "Banking". Graduated with honors from the Russian Economic Institute named after G.V. Plekhanov with a major in Finance and Credit. Ten years of experience in leading Russian banks: Alfa-Bank, Renaissance Credit, Home Credit Bank, Delta Credit, ATB, Svyaznoy (closed). He is an analyst and expert of the Brobank service on banking and financial stability. [email protected]

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Where do I need a certificate from my place of work?

The legislator does not give clear instructions on when this document is required, but most often it is ordered:

To the courts, including when assigning alimony;
To banks for obtaining loans;
To obtain a passport and visa when planning a holiday abroad;
To register the adoption - to the guardianship and trusteeship authorities;
From the previous place of work (calculation of sick leave and maternity benefits);
To the social protection authorities;
To employment centers to obtain unemployed status;
To preschool institutions;
To the military registration and enlistment office upon registration;
In the Pension Fund.

Download a blank form for a certificate of employment .doc certificate of employment .doc

filling out 2-NDFL

Where to order a document

In small organizations, certificates are sometimes issued by the head of a department or the director of a company. But most often, enterprises have forms of journals or statements in which it is necessary to indicate where the certificate is required and what information needs to be written in it. For example, for information about earnings, the application (journal) indicates the required period for calculating wages.

At large enterprises, when receiving a certificate, it is sometimes required to present an identification document. The writing period, according to the law, is a maximum of three working days. Otherwise, which department will issue the certificate depends on the required information. For example, the HR department has information about length of service and positions, and the accounting department has information about the amount of earnings.