The deadline for submitting the 2-NDFL certificate for 2021 is in 2021

2-NDFL - what kind of certificate is this?

Certificate 2-NDFL is a report that a company or entrepreneur must issue for each of its employees or other persons who have income from a given business entity.
Subsequently, all created certificates are submitted to the tax service, where they are used to confirm the accrual and withholding of tax.

The law establishes that the employer must draw up one final report on the results of the past year.

In addition to confirming the amount of tax to the Federal Tax Service, this document is used to confirm the amount of income received during the year. The certificate is issued to the employee upon his dismissal from his previous employer, or upon request for personal needs - for example, to confirm income when obtaining a bank loan.

All income that an employee receives monthly is shown in the certificate as separate lines. In it, using codes, you can show salaries, vacation and sick pay, and others. Compensation upon dismissal in certificate 2 of the personal income tax must also be reflected in a separate amount.

Changes in reporting for 2-NDFL

In total, 3 changes were made to the 2-NDFL reporting submission for 2021:

1. Starting this year, the cost of certifying an employee to professional standards should no longer be included as taxable income. If there were such expenses for the previous year, they must be included and taxes withheld from them using the new 2021 2-NDFL reporting form.
2. Now bonuses and additional points that a person receives under the program from the bank are not taxed. This does not apply to all payments.
3. An employee who has independently completed advanced training courses can receive a social deduction for their cost. Previously, qualifications according to professional standards were not included in such documents.

According to the new reporting form 2-NDFL 2021, social deductions are paid in the following situations:

• when receiving education or paying for education for brothers, sisters and children under 24 years of age, wards under 18 years of age;
• when receiving paid medical services for yourself or for your husband/wife, parents, minor children and wards.

According to the procedure for submitting 2-NDFL reports for 2021, you can receive a deduction from the tax service or directly from the employer. In the latter case, the person must receive a deduction document from the tax office, on the basis of which the employer makes the transfer.

Is it necessary to issue a certificate to an employee upon dismissal?

Upon dismissal, the employee must draw up and hand over a certificate for the last working year. This must be done in order to inform the future employer about the income at the previous place, in order to apply the tax benefits provided for in the Tax Code of the Russian Federation. This is necessary because some benefits can only be used as long as the income limit is not exceeded.

Also, a form in the 2-NDFL format is used by individuals. person when filing a declaration in 3-NDFL format. In this report, it is necessary to summarize all the information from the certificates, and then attach them as documents confirming income.

A resigning employee can receive a certificate for the last year on his last day at work, or, if necessary, contact his former employer with a request to draw up the document. He has every right not to disclose the purposes for which the certificate is requested, and the company administration cannot refuse to issue it.

Attention! The certificate can be obtained both for the last working year and for any previous one. In this case, you need to reflect this in a statement addressed to the former manager.

Where to submit 2-NDFL

According to the general rule, 2-NDFL certificates must be submitted to the tax office at the location of the organization or at the place of residence of the individual entrepreneur (clause 2 of article 230, clause 1 of article 83 of the Tax Code of the Russian Federation).

If an organization has a separate division , then, as a rule, certificates must be submitted to the place of registration of this division. The following are submitted in this order (clause 2 of Article 230 of the Tax Code of the Russian Federation):

• certificates for employees of a separate unit;
• certificates for individuals with whom the separate division has entered into civil law contracts.

If the organization is the largest , it reports at the place of registration as the largest taxpayer (clause 2 of Article 230 of the Tax Code of the Russian Federation). You can submit certificates at the place of such registration, including for employees of a separate division of the organization (Letter of the Federal Tax Service of Russia dated March 2, 2016 N BS-4-11/).

If an individual entrepreneur operates on UTII or PSN , certificates for employees engaged in such activities must be submitted to the place of registration in connection with the implementation of the specified activity (clause 2 of Article 230 of the Tax Code of the Russian Federation).

Deadline for submitting certificate 2-NDFL

The Code provides that the taxpayer must submit Form 2-NDFL to the tax report. This must be done for all employees once a year.

This report provides two statuses, each of which has its own transmission period:

• Status “1” is indicated when certificates are submitted in the standard manner. This must be completed before April 1 of the year that follows the year the report was compiled.
• Status “2” is assigned if the organization cannot withhold personal income tax from the income the employee received for the previous year. This can happen if, for example, the salary was paid in kind. A report with this status must be submitted before March 1 of the year following the year the report was generated.

As usual, if this day falls on a holiday or weekend, then the last day of delivery must be moved forward to the next working day.

Thus, for income received during 2021, business entities will need to report:

• Certificates from o – until April 2, 2021;
• Certificates from o – until March 1, 2021.

Attention! In addition, if a former employee applies to his previous place of work with a request to issue him a document in 2-NDFL format, then this must be done within 3 days from the date of receipt of the request.

Deadline for submitting 2-NDFL for 2018 for employees: special conditions

It is necessary to take into account that if an enterprise or firm underwent a reorganization or liquidation procedure in 2021, they must report to the Federal Tax Service on the withholding of personal income tax on the income of individuals ahead of schedule. This must be done before all changes are made to the Unified State Register of Legal Entities:

• when registering a new company as a result of a merger or division;
• upon termination of activities during liquidation or merger.

This procedure is specified in the Letter of the Federal Tax Service of the Russian Federation No. BS-4-11 / [email protected] dated November 27, 2015. Reporting certificates in Form 2-NDFL must indicate the period from the beginning of the year until the reorganization or liquidation of the enterprise. This rule is specified in Art. 55 clause 3.5 of the Tax Code of the Russian Federation, as well as Letter of the Federal Tax Service No. ED-4-3/17827 dated October 26, 2011.

Where to submit reports

The Tax Code states that organizations must send reports to the tax service at their location, and entrepreneurs - at their place of residence.

In addition, companies are allowed to open branches and representative offices both in their locality and outside it. In such a situation, the main organization, as well as branches opened by it, must submit a report at their locations.

Attention! If any employee carries out activities both in the main organization and in one of its branches, then personal income tax must be withheld and transferred for each place of work. Consequently, this employee will also be included in the reports several times at each place.

The Tax Code determines that some enterprises may have the status of large taxpayers. In this situation, they are allowed to independently choose which inspectorate they will report to and make tax payments.

For whom to file 2-NDFL

2-NDFL certificates must be submitted for all individuals who received wages and other income payments last year; also report for dismissed employees. There is no need to submit null certificates. For example, if the company did not carry out activities and did not pay or accrue salaries.

Should I fill out certificates for employees whose salaries were accrued but not paid?

You need to submit a 2-NDFL certificate if you have accrued but not paid your salary. The date of receipt of income in the form of wages is the last day of the month for which it is accrued. Such income must be included in the certificate, even if it has not been paid. How to reflect the amount of personal income tax depends on whether you managed to pay the salary before submitting the certificate or not.

Should I submit certificates for an employee on maternity leave?

Do not submit a certificate if during the year the employee has had no income other than maternity and child care benefits. Such payments are not taxed and are not included in the 2-NDFL certificate. There is no need to submit a zero certificate.

Is it necessary to submit a certificate with attribute 1 if the tax office has been informed that it is impossible to withhold tax?

For employees whose personal income tax was not withheld, two certificates must be submitted - with signs 1 and 2. If this is not done, the organization will be fined 200 rubles. for each unsubmitted certificate.

Reporting Methods

There are several ways to submit a completed report to the Federal Tax Service:

• In paper form in the hands of the tax inspector - this is allowed only to those companies that have a small number of employees (up to 10 people).
• In paper form via postal service - the completed document can be sent to the Federal Tax Service by registered mail with a separately described attachment.
• In electronic form to the tax inspector - the report is filled out in a special program, after which the media with the file is handed over to the inspector. This method can be used if the number of employed workers does not exceed 3,000 people.
• Using electronic document management - for this you need to select a telecom operator and sign an agreement with it, as well as issue a digital signature.

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2-NDFL: due date in 2021

According to Article 230 of the Tax Code of the Russian Federation, the order and letter of the Federal Tax Service, the deadline for submitting the 2nd personal income tax report in 2021 is March 2. Accordingly, all tax agents will be required to submit a report for 2019 no later than 03/02/2020.

Before the amendments to the Tax Code of the Russian Federation came into force, there were 2 different due dates: an earlier one (March 1) - for those tax agents who during the reporting period were unable to withhold taxes from funds paid to individuals, and a later one (April 1) - for all the rest. This rule applied to those cases when persons who are not employees of the company received gifts worth more than 4,000 rubles. It is believed that it is not possible to withhold personal income tax from income received, but it is still necessary to inform the tax service about this.

Starting in 2021, the dates are the same for everyone.

In addition, the limits on the number of employees, which influenced the choice of report form: paper or electronic, also changed. Now the 2-NDFL report is allowed to be submitted:

• on paper - if the number of employees does not exceed 10 people;
• in electronic form - if the number of employees exceeds 10 people.

However, electronic reporting can only be submitted through an electronic document management operator. That is, you cannot use flash drives and other storage devices.

Changes in the new form 2-NDFL in 2018

The new form combines many changes.

Submission of 2-NDFL certificate during reorganization

With the introduction of the new form, a serious gap that existed in the previously valid forms was closed. It concerns the delimitation of responsibilities to submit a report during the reorganization of the company.

The changes made to the Order now establish that the successor, regardless of the type of reorganization, is now required to submit a report for the liquidated organization. This rule applies provided that the latter has not yet managed to do this before closing. The same obligation applies to the submission of updated data.

If there are several legal successors, then the company that will be obliged to perform this action must be established using a transfer deed or a separation balance sheet.

In order for the legal successor to submit a report, two fields have been added to the new form: “Form of reorganization” and “TIN/KPP of the reorganized organization.”

Under simple conditions for submitting a report, these two fields are left blank.

You no longer need to indicate the employee’s residential address

The new form has lost the columns in which it was previously necessary to enter the residential address of the person for whom the report is being drawn up. Now you do not need to enter this information.

No investment deductions

Mentions of investment deductions have disappeared from section 4. Now they are not taken into account when determining the base for calculating tax.

We clarified the methods for submitting the form

All types of media have been removed from the rules for submitting reports to the tax office. Now you can submit it only in two ways - on paper or electronically through a special communications operator.

In practice, eliminating these methods means bringing the rules into line with the provisions of the Tax Code, where only these two possibilities for filing a report have long been established.

New income and deduction codes have been introduced

From January 1, 5 new income codes and 1 deduction code came into effect. In particular, a separate code has now been introduced for compensation for unpaid vacation.

New income and deduction codes for the 2-NDFL certificate for 2021:

Removed mention of seal

The print field has been removed from the register of certificates if they are submitted to the tax office on paper. There is now no need to certify a document with a stamp, even if the stamp is used by the company.

Sample 2-NDFL for 2021

You can find out about other changes in accounting and tax legislation in our review article Changes in accounting and tax accounting in 2021.

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Sample of filling out the 2-NDFL certificate in 2018

Let's consider the 2-NDFL new form 2021 sample form.

Heading

Under the name of the form, the year for which the document was drawn up, its number in the order of execution and the date of creation are indicated.

The next step is the sign of the completed certificate:

• Sign “1” must be entered here if the form is issued in a standard situation, and the tax was withdrawn from the employee.
• Sign “2” is entered if the tax withholding failed.

When sending a correction form, you must enter its serial number in the next field. So, “00” is written here if the certificate is created for the first time. The code from “01” to “98” will indicate the number of the corrective document for this employee. “99” is the cancellation of all previously transmitted data for the specified person.

The last field here is the Federal Tax Service code where the certificate is sent.

Section No. 1 (Information about the tax agent)

This section records information about the employer who is drawing up the document. First, the OKTMO code is entered, then the contact phone number, followed by the TIN and checkpoint codes.

The next column indicates the name of the tax agent.

The following two fields have been introduced on the 2021 form. The reorganization form code can take the following values:

• “0” – liquidation has been carried out;
• “1” – conversion completed;
• “2” – a merger has occurred;
• “3” – separation occurred;
• “5” – connection has been made;
• “6” – division occurred with simultaneous annexation.

The next field contains the TIN and KPP codes of the company that was converted. If none of these actions have been performed, both of these fields remain empty.

Section No. 2 (Data about the individual - recipient of income)

This section contains information about the person for whom the certificate is being created. First, the employee's TIN is indicated. If he is a foreigner and has a TIN of his state, then this code can be written down next to it.

Next, enter your full name. employee. In this case, the patronymic is entered on the form if the person has one. If a situation arises, if an employee changed personal data during the specified period, then the new ones must be indicated in the form and documents must be attached to it to confirm the change.

If the certificate is submitted for a foreign citizen, then it is allowed to enter his data in Latin letters.

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At the next stage, the employee's status is indicated. It can take one of the following values:

• 1 - the employee is a resident;
• 2 - is a non-resident;
• 3 – highly qualified specialist;
• 4 - the employee resettled from abroad;
• 5 - a foreigner who has received refugee status;
• 6 – foreigner with a patent.

The following columns record the date of birth and the code of the country in which he has citizenship. For Russians, 643 is entered here.

Next, indicate the details of the document that can be used to confirm your identity.

bukhproffi

Important! If during the reporting year a person’s personal data has changed (for example, a change of surname, first name, etc.), then new information is recorded in the certificate, and supporting documents are attached to it.

The address can be recorded both on the territory of Russia (for residents) and foreign. However, in the latter case, you must also additionally indicate the address in Russia where the foreigner is registered.

Section No. 3 (Income)

Directly in the section heading there is a column where you need to indicate the tax rate at which information is provided in the document. As a rule, the rate for Russians is 13%, and for foreigners - 30%.

After this, the section contains a table in which you need to record the months, the income accrued in them and their amount line by line. Filling occurs according to the following principle: the month number is entered in the first column, then the code that shows the income received, and in the last column its total expression.

The most common codes used when filling out are:

• 2000 - basic salary;
• 2012 — vacation transfers;
• 2300 - hospital transfers, etc.

(Appendix 1 and 2 to the order of the Ministry of Finance).

Attention! If during the same month an employee received several incomes with different codes, then the same month number is written on each line, but the income code and amount will differ.

The deduction fields in this section are intended to indicate professional benefits. They are assigned codes from 403 and subsequent.

Section No. 4 (Standard, social, investment and property tax deductions)

In this section you need to write down the codes and amounts of tax benefits that the employee used in the specified period. In particular, the standard deduction for children is taken into account here. For example, code 126 for the 1st child, 127 for the 2nd, 128 for the 3rd and all subsequent ones.

If the employee used additional deductions, then he must provide the details of the notification allowing them to be applied. There is such a column for social and property benefits.

This section also shows social and property deductions. For them, it is necessary to enter information about supporting documents in the following columns.

Section No. 5 (Total amounts of income and tax)

This part of the certificate is the result of sections 3 and 4 of the 2NDFL certificates and is a table.

The line “Total amount of income” should reflect the total amount of the employee’s income for the entire year at this enterprise.

In the line “Tax base” you need to reflect the result obtained by subtracting the deductions provided for by the rules from the total income of the employee.

The line “Calculated tax amount” indicates the result of multiplying the amount from the previous line of the certificate by the current tax rate, which was determined in section 3.

The line “Amount of fixed payments” is filled in only by citizens of other countries who work under a patent. In the event that these individuals can reduce the amount of calculated tax by the amount of fixed payments previously made in advance, they should be reflected in this section.

After this, the columns “Amount of tax withheld” and “Amount of tax transferred” are filled in. The accrued and paid tax is reflected here.

Below is information about overpaid tax or any arrears arising from personal income tax.

Under the tabular part, if necessary, the number and date of issue of the notice of the right to reduce advance payments, as well as the code of the Federal Tax Service that issued it, are also indicated.

After this, the code reflects who submits this reporting:

• “1” – The agent himself;
• “2”—His designated representative.

The document is signed by the director.

If an error occurred when registering 2-NDFL

If you incorrectly indicate the certificate code, it is important to detect the error before tax authorities check the documents and regard them as a fact of transmitting false information, which can result in a fine. You can avoid a fine if you immediately (before the tax authorities check) submit a new certificate under the same report number, but dated on the day the corrections were made, in which you fill in the “Adjustment No.” field, putting 01, 02, etc.

Let us remind you that in 2021, 2-NDFL is submitted according to a new form, recently approved by the Federal Tax Service of Russia. You can read more about the new form 2-NDFL, form, sample filling in our article.