Order of the Federal Tax Service (FTS of Russia) dated November 17, 2010 N ММВ-7-3/ [email protected] Moscow “On approval of the form of information on the income of individuals and recommendations for filling it out, the format of information

General information on form 5-NDFL

This is a special report form containing data on all taxpayers in the region. It necessarily reflects 3 groups of different information. The 5-NDFL summary tables reflect the following data:

1. Tax base subject to different rates (9, 13, 30 and 35%).
2. Information on provided tax deductions (TD) of various categories.
3. Forecasts for determining tax deductions and deductions for future periods.

In addition, the certificate also reflects other data that reveals the nuances of these points in more detail. On a national scale, this is an important document. Its necessity is economically justified, and the form and procedure for filling it out are regulated by orders and letters of the Ministry of Finance.

Instructions for filling out form 5-NDFL

The 5-NDFL report is compiled by the territorial divisions of the Federal Tax Service on the basis of data on cash receipts of citizens and individual entrepreneurs (individuals) for the reporting year (Federal Tax Order No. MMV-8-11/16dsp@).

The main part of the information for reference is extracted from such forms filled out and submitted by tax agents, such as:

A separate field in the report contains information relating to liquidated companies, individual entrepreneurs and citizens whose TIN changed during the tax period.

Help structure

Help 5-NDFL is a consolidated document consisting of separate tables. On its title page it is indicated for which particular array of individuals it is compiled (region, region).

In accordance with the updated form adopted on the basis of the Federal Tax Service in 2019, it includes six sections, including:

It is advisable to consider in more detail the process of filling out each section of the report.

Section 1

The first section of the 5-NDFL certificate contains information about income tax, levied at a standard rate of 13%.

It reflected the following information (Order of the Federal Tax Service No. MMV-8-11/16dsp@):

1. The total number of payers covered by the basic personal income tax rate.
2. The total amount of income that serves as the tax base.
3. The accrued payment amount and the outstanding debt on it.
4. The actual amount of payments received to the budget.

Based on this part of 5-NDFL, the tax department receives information about 65% of treasury revenues from personal income tax, since most payers fall under the general tax collection procedure.

Section 2

The second section of the document concerns the tax base, which is subject to a 30% tax. It also shows the total number of payers falling under such conditions, the income they received, and the tax accrued and paid to the treasury.

This section reflects income, which includes (Article 224 of the Tax Code of the Russian Federation):

• cash receipts received by citizens who are not tax residents of the Russian Federation;
• inflows, which are current payments received upon ownership of securities issued by Russian organizations.

A separate paragraph in the section indicates the personal income tax debt and the actual amount of funds received into the treasury.

Section 3

This part of the 5-NDFL certificate affects that part of individuals who receive the following types of income (Article 224 of the Tax Code of the Russian Federation):

• interest payments on mortgage-backed bonds (issued no later than the end of 2006);
• cash inflows of persons participating in companies and organizations as trustees;
• income from the ownership of mortgage certificates.

Section 4

The fourth section of the document affects the tax base and payers who contribute personal income tax to the treasury at a maximum rate of 35%.

It applies to such types of cash receipts as (Article 224 of the Tax Code of the Russian Federation):

• winnings from lotteries, competitions and games;
• in case of exceeding the income limit on interest payments within bank deposits;
• payment for the use of funds from consumer and agricultural cooperatives.

This part of the 5-NDFL certificate indicates the total number of taxable taxpayers, as well as the total tax base. In addition, the actual amount of funds received by the treasury is established.

Section 5

The fifth section includes information that affects companies operating under special tax regimes, including Unified Agricultural Tax, simplified tax system and UTII.

Video: enter the details of the tax agent for the payment of personal income tax 13% withheld from salary

In this case, personal income tax will be the only mandatory payment to the budget, and its rates are slightly different from the general value.

In addition, the procedure for determining the amount of deductions and the tax base in this case will be different, in particular:

Section 6

The sixth section of form 5-NDFL concerns tax deductions provided to citizens, including:

Filling example

As mentioned earlier, the 5-NDFL certificate should be prepared only in electronic form. Each section has three columns:

• category;
• classification code;
• value of the indicator (in monetary terms).

There are several important rules that should be taken into account when drawing up a 5-NDFL certificate, in particular (Order of the Federal Tax Service N MMV-7-1/ [email protected] ):

1. The document is compiled strictly in electronic form, after which it is sent to the mailbox
2. The time for its preparation should not exceed 5 days from the moment the Federal Tax Service receives reports 2-NDFL and 3-NDFL from individuals and their employers.
3. Amounts written in the document are rounded to the nearest ruble (the balance less than 50 kopecks is discarded, and more is rounded to the full ruble).

Who should report for the 1st quarter of 2019

All tax agents (clause 2 of Article 230 of the Tax Code of the Russian Federation) must submit to the Federal Tax Service a calculation in form 6-NDFL for the 1st quarter of 2021 - these are, most often, employers (companies and individual entrepreneurs) paying income under employment contracts. They are also considered to be customers who pay income to performers on the basis of civil contracts (for example, a contract or the provision of services).

What if there were no payments in the 1st quarter of 2021?

If in the 1st quarter of 2021 an organization or individual entrepreneur did not accrue or pay any income to “physicists”, did not withhold personal income tax and did not transfer tax to the budget, then there is no need to submit a 6-personal income tax calculation for the 1st quarter. Indeed, in such a situation, an organization or individual entrepreneur is not recognized as a tax agent. However, we note that an organization (or entrepreneur) has the right to submit a zero calculation to the Federal Tax Service. Or - send a letter stating that there are no obligations to submit a report:

If wages are accrued but not paid

If there were no actual payments in favor of individuals in the 1st quarter of 2021, but the accountant calculates salaries, then 6-NDFL must be submitted. After all, personal income tax must be calculated from recognized income. Even if it has not yet been paid (clause 3 of Article 226 of the Tax Code of the Russian Federation). In such a situation, in 6-NDFL you will need to show the income accrued in the 1st quarter of 2019 and the personal income tax that was not withheld.

2-NDFL for an employee - a new form

Templates for certificates of income and the specifics of their completion, as well as electronic formats, are recorded in the Order of the Federal Tax Service dated October 2, 2018 No. ММВ-7-11/ [email protected] Forms of certificates for the Federal Tax Service (Appendix No. 1 to the Order of the Federal Tax Service) and for issuance to employees (Appendix No. 5) coincide in content, but their structure differs.

A 2-NDFL certificate for an employee is drawn up according to the sample that was previously the same for all cases. The document has remained almost unchanged in 2021; it consists of one page and contains the following information blocks:

• Name of the form indicating the date of preparation. The certificate for the employee now lacks the name of the “2-NDFL” form, the number of the certificate and correction, its sign and the Federal Tax Service code.
• Information about the tax agent, whose role is played by the employer - he makes income accruals in favor of an individual, withholds tax and transfers it to the budget (section 1).
• In the next section, Form 2-NDFL for an employee contains data about the recipient of the income - the individual in whose name the certificate was drawn up (section 2).
• A breakdown of income is given in the tabular block of section 3. Information is entered separately for each month indicating the income code.
• Details of tax deductions applied during the period under review, indicating their code (section 4).
• The final amounts of income, taxable amounts and tax deductions (section 5).
• Signature of the tax agent representative (company manager).

Which 2-NDFL certificate should be issued to an employee? The one that is presented in Order No. ММВ-7-11/ [email protected] in Appendix 5. Fill it out on the basis of accounting data for settlements with hired personnel and income tax. The main source of information when compiling 2-personal income tax for an employee is the personal income tax register, which is maintained separately for each person.

Read also: Taxpayer statuses in 2-NDFL

An updated 2-NDFL certificate for an employee will be introduced into the document flow of tax agents starting in 2021. This means that income for the past 2021 must be reflected according to new templates. The procedure for drawing up and issuing a certificate issued to employees does not differ from the rules in force before 2021 regarding 2-NDFL - the new 2021 form for an employee is filled out according to the previous scheme.

How to file a dismissal

Line 100: Salary - when an employee is dismissed, the date of actual receipt of income in the form of wages is considered to be the last day of work for which he was accrued income (paragraph 2, clause 2, article 223 of the Tax Code of the Russian Federation).

Compensation for unused vacation, sick leave, vacation pay - the date of receipt is considered the day the income is issued (clause 1 of Article 223 of the Tax Code of the Russian Federation).

Line 110: Personal income tax is withheld upon actual payment of income.

Line 120: for salary and vacation compensation, the deadline for transferring personal income tax is the day following the day the income is paid. As for sick leave and vacation pay, this is the last day of the month in which this money was paid (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Situation: On April 4, 2021, an employee quit. On this day, he was given a salary along with compensation for unused vacation - in the amount of 40,000 rubles. Thus, in section 2 we get:

Line 100 and 110 – 04/04/2016

Line 120 – 04/05/2016

Line 130 and 140 – 40,000 rub. and 5,200 rub.

Why do you need a 2nd personal income tax certificate?

The need to draw up paperwork on a personal statement depends on who the document is being sent to.

2-NDFL (certificate for 2021 can be downloaded on the page) is compiled:

• for submission to the tax service;
• to the taxpayer himself, an individual (individual) upon request.

Handles reporting to the Federal Tax Service - tax agent of an individual. This is the organization itself (represented by the executor - accountant) or an individual entrepreneur (himself or an accountant, if there is such an employee on staff). That is, his employer reports to the tax authorities on behalf of the employee. This is done to verify the correctness and completeness of tax payments from individuals.

An individual has the right to request from the employer a certificate of his income and the amount of tax paid, at any time and for any reason. Often a document is required:

• for provision to credit institutions when processing loan obligations;
• to submit documents to social security in order to receive the benefits due;
• to obtain trade credits in stores;
• to apply for a tax deduction (for example, if a child is studying at a university on a paid basis);
• when applying for a new job, so that the accounting department correctly calculates payments and benefits (for example, when calculating temporary disability on sick leave).

To obtain a document, a citizen must contact the accounting department (or directly the management) with a request to provide a certificate. And it is best if such a request is made in writing.

New form 2-NDFL in 2021

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Download the form or sample for filling out 2-NDFL (valid until the end of 2021)

Download form 2-NDFL (new from 2021)

Download the form for a certificate of income and personal income tax for an individual (new from 2021)

View instructions for filling out the certificate

On 10/23/2018, a new order of the Federal Tax Service of the Russian Federation dated 10/02/2018 N ММВ-7-11/ [email protected]

This regulatory act approved a completely new form of the 2-NDFL certificate, as well as the procedure for filling it out and submitting it to the Federal Tax Service.

From the moment the new Order comes into force (from 01/01/2021), the following cease to apply:

• Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/485 as amended. dated January 17, 2018, which approved the old certificate form, as well as the procedure for filling it out;
• Order of the Federal Tax Service of the Russian Federation dated September 16, 2011 No. ММВ-7-3/576, which established the regulations for submitting information to the tax authorities.

What changed?

There are different forms of certificates for submission to the tax office and issuance at the request of the employee:

1. Form 2-NDFL KND 1151078 (Appendix No. 1 to the Order);
2. Certificate of income and tax amounts of an individual (Appendix No. 5 to the Order).

The name, structure and content of the certificate for the Federal Tax Service have been changed:

• The discrepancy between the name and content of the document, which was observed earlier, has been corrected (now the form is called “Certificate of income and tax amounts of an individual”);
• the new form contains fewer sections (3 instead of 5), but is located on two sheets: the “old” section 3 is placed on a separate page in the appendix “Information on income and corresponding deductions by month of the tax period”;
• a code has now been added to the information about the details of the notice of granting deductions: “1” – provision of a property deduction to the taxpayer, “2” – social deduction, “3” – reduction of personal income tax by the amount of fixed advance payments (previously only the document number and the date of its issue were indicated) .

The Order is also accompanied by a new form for the register of certificates 2-NDFL (Appendix No. 1 to Appendix No. 4 of the Order), supplemented with lines for entering details (signs of submitted certificates) of reorganized legal entities.

In addition, the rules for submitting reports to the Federal Tax Service exclude the possibility of submitting 2-NDFL on electronic media (flash drives, disks, etc.). And when submitting the form through TCS channels, the previously existing limitation has been canceled: 3,000 certificates in one file.

The certificate that will be issued to employees is almost identical in appearance to the still valid form 2-NDFL. The line about the attribute, the adjustment number and the Federal Tax Service code, as well as the details of the notification of the provision of a deduction, have been removed from it. Otherwise, the order of filling remains the same.

Sample of the new form 2-NDFL (KND 1151078)

Sample certificate of income and tax amounts for an individual

Read in more detail: New certificate 2-NDFL

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Discussion: 3 comments

1. Svetlana:
   02/16/2018 at 15:42

   Do employees also need to provide the same certificate upon dismissal, or is the form slightly different? Why do they need the “attribute” or “adjustment number” fields?

   Answer

   Alexei:

   02/19/2018 at 00:39

   Hello. The employee is given a standard certificate form; no separate form is provided for such a case (clause 3 of Article 230 of the Tax Code of the Russian Federation).

   The procedure for filling out the “attribute” and “adjustment number” fields is described in detail in the instructions for filling out the 2-NDFL certificate (the link is at the very beginning of the article).

   Answer

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For what period is the new income certificate valid?

Data is submitted to the Federal Tax Service once a year, and not for a specific month (for example, February), but information on tax payment is reflected for each month. The document for 2021 must be submitted in 2019 by April 1.

It is difficult to talk about the current period for an individual. An employee can request data at any time, depending on the period for which data is required from him. Usually this is 6 or 12 months. To obtain a loan, banks are interested in income for the last six months.

As for the validity period of the document: the law does not limit the validity period of the certificate. But such a restriction may be imposed by the institution to which the citizen submits the completed document. For example, banks do not consider certificates received more than 30 days ago as confirmation of solvency.

How to fill out a document

There is only one form of submission for this document - electronic. The report contains huge amounts of data and its preparation on paper is impractical. The 5-NDFL summary report is compiled on the basis of data from 2-NDFL certificates and 3-NDFL declarations.

The 5-NDFL certificate contains a number of sections that define the groups of information included in the report. Each of them has 3 columns:

1. Category.
2. Classification code.
3. Monetary expression of the indicator value.

In this case, the indicated amounts are rounded to the value of rubles - up to 50 kopecks downward, over 50 up. The first section of the report is the most voluminous in terms of the amount of data entered. It reflects all personal income tax payers at a rate of 13%.

In fact, the process of filling out this document is not particularly complicated, it’s just painstaking work to transfer information from other reporting forms from individuals and entrepreneurs.

What is the SIGN of the 2-NDFL certificate?

All 2-NDFL certificates must contain feature 1. Sign 2 is provided only for those certificates that the company should have submitted by March 1, 2021. To report the impossibility of withholding personal income tax in 2021. If you confuse this feature of the 2-NDFL certificate, inspectors can decide. That the company reported late about its inability to withhold tax. And I didn’t submit the 2-NDFL certificate for 2021 at all.

Note: (.xls 61 Kb) filling out a certificate with sign 2 when it is impossible to withhold tax. Notify the employee about this.

Situations in which it is impossible to withhold personal income tax may arise. If payments to the employee have ceased. For example, an employee received income and then quit or went on unpaid leave. Below are examples of such situations.

Report submission deadlines

Please note that you must fill out and submit 2-NDFL to the tax office no later than April 1 of the year following the reporting year. Since this is the last date when tax agents transmit information about an individual’s income, calculated, withheld and transferred taxes to the budget (clause 2 of Article 230 of the Tax Code of the Russian Federation). In this case, the number 1 is indicated in the “Sign” field. In 2021, April 1 fell on a Sunday, so the deadline was postponed to 04/02/2018. As for 2021, no transfers are provided.

For late submission of the report, a liability of 200 rubles is provided. for each certificate (clause 1 of Article 126 of the Tax Code of the Russian Federation), that is, for a form drawn up for an individual employee. Responsibility has also been introduced for providing certificates with false information. For each such report you will have to pay a fine of 500 rubles. (Article 126.1 of the Tax Code of the Russian Federation), and it can be avoided only if the tax agent identifies and corrects the error before it is discovered by the tax authority.

Preparing of report

A set of useful features in the new editor will help you quickly and correctly prepare a 2-NDFL report.

• Automatic transfer of certificates

To fill out the list of certificates, use auto-transfer - you can transfer certificates from the previous period with one button. And the data for the current reporting period from the old editor (5.05) will be transferred automatically by Extern when you first enter the editor 5.06.

• Downloading reports in the old format

When filling out the list of certificates, you can download the 2-NDFL report in format 5.05. For example, if you filled out the 2-NDFL report in your accounting system in the previous 5.05 format, click on the “Load report from file” button in the 2-NDFL editor, upload your 5.05 file, and it will be automatically converted to 5.06 format.

• Automatic selection of codes and rates

The external student automatically selects:

— income codes depending on the selected rate and deduction codes depending on the selected income code;

— rates that correspond to the specified status of the taxpayer (employee).

• Auto calculations

If you filled out the 2-NDFL report in External, then it will perform the calculations based on the entered data. And if you uploaded a file from your accounting system, Extern will check it for correctness before sending it.

• Mass actions

In order not to make changes to the report for each employee, in Externa you can perform mass actions with 2-NDFL forms:

- renumber certificates;

— change the correction number;

— change the type of certificates.

• Report for the reorganized company

Externship will help in a situation where the successor company needs to file 2-NDFL for a tax agent that has been reorganized. On the title page you just need to enter information about the reorganization, and in the certificate card indicate “Retained” or “Unretained”. After this, the 2-NDFL editor will automatically insert feature 3 (“Withheld personal income tax, filed by the legal successor”) or 4 (“Unwithheld personal income tax, filed by the legal successor”) into the report.

Sample of filling out a certificate in 2019

Before downloading the 2-NDFL certificate form to fill out in 2019, we recommend that you familiarize yourself with the rules in force in 2018 (until December 31):

1. In section 1, you must indicate the name of the tax agent and his basic details: TIN, KPP, OKTMO code.
2. Section 2 contains information about the individual: his full name, date of birth and passport details. As mentioned above, you do not need to indicate your residence address.
3. Section 3 reflects the taxpayer’s income, graduated by month of payment, income code, and amount.
4. Section 4 should provide information about tax deductions provided to individuals.
5. The total amounts for the year: income and deductions of an individual, taxes calculated, withheld and transferred to the budget of the Russian Federation are reflected in section 5. The details of the person responsible for filling out are also indicated here.
6. Section 3 is completed for each tax rate. For example, if an employee is a non-resident and receives dividends, then two sections 3 and two sections 5 of the certificate must be completed for him. Separately - for wages at a rate of 30% and separately - for dividends at a rate of 15%, indicating the income code.

Help on form 2-NDFL in 2021

Home / Reporting for employees

ATTENTION!

From January 1, 2021, the 2-NDFL form will be updated again.

What has changed + new forms can be found in this article.

2-NDFL is an official document about the income of an individual received from a specific source (usually an organization or individual entrepreneur) and the personal income tax withheld from this income.

Organizations and individual entrepreneurs submit certificates only in case of payment of income to employees and other individuals. But individual entrepreneurs do not draw up form 2-NDFL for themselves.

You are required to submit certificates both to the tax office and to your employees.

2-NDFL employees are issued within three working days from submitting an application for a certificate. A certificate may be needed when leaving a job and moving to another job, filing tax deductions, applying to a bank for a loan, applying for a visa to a significant number of countries, applying for a pension, adopting a child, submitting documents for various benefits, etc. .

Due dates

Tax certificates are submitted once a year:

• no later than April 1 (until April 2, 2021, since the 1st is a day off);
• until March 1, if it is impossible to withhold personal income tax (certificates with sign 2).

Information about the income of non-employees in the company

In the following common cases, we must file income information for individuals not employed by the company:

1. The company paid for the work/services under the contract;
2. The LLC paid dividends to participants;
3. Property was rented from an individual (for example, premises or a car);
4. Gifts worth more than 4,000 rubles were presented;
5. Financial assistance was provided to those not working in the organization/individual entrepreneur.

When not to submit 2-NDFL

There is no obligation to file 2-NDFL when:

• purchased real estate, a car, goods from an individual;
• the cost of gifts given by the company is less than RUB 4,000. (in the absence of other paid income);
• damage to health was compensated;
• financial assistance was provided to close relatives of a deceased employee/employee who retired from the organization or to the employee/retired employee himself in connection with the death of his family members.

In what format to submit 2-NDFL

1) If the number of completed tax certificates is 25 or more, you need to transmit 2-NDFL via telecommunication channels (via the Internet), for which an agreement must be concluded with a specialized organization (operator of electronic document flow between taxpayers and inspectorates).

The list of operators can be viewed on the tax service website. You can also use the Federal Tax Service website to submit certificates.

2) If the number is smaller, you can submit certificates on paper - bring them in person or send them by mail.

When submitting 2-NDFL in paper form, a register of information on income is also compiled - a consolidated document with data about the employer, the total number of certificates and a table of three columns, the first of which contains the numbers of the tax certificates submitted, the second indicates the full name of the employees, the third their dates of birth are indicated.

The register also reflects the date of submission of the certificates to the tax authority, the date of acceptance and the data of the tax officer who accepted the documents. The register is always filled out in 2 copies.

The current form of the register is given in the order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/ [email protected] When submitting via the Internet, the register will be generated automatically and there is no need to create a separate document.

When accounting is carried out in a special program (for example, various versions of 1C Accounting), personal income tax reporting is generated automatically; all that remains is to double-check the correctness of filling out. Also, some developers offer separate programs for filling out personal income tax reporting (for example, the resource 2ndfl.ru).

Instructions for filling out the 2-NDFL certificate

Cap part

We indicate:

1. The year for which 2-NDFL was compiled;
2. Serial number of the certificate;
3. Date of compilation.

Column "sign"

Specify the value:

• “1” – in all cases where personal income tax was withheld, if the certificate is submitted by a tax agent (“3” – if the form is submitted by the legal successor of the organization or its OP on the same grounds);
• “2” – when it was not possible to withhold personal income tax if the document is submitted by a tax agent (“4” – if the form is submitted by the legal successor on the same basis).

The need to provide 2-personal income tax with sign 2 may arise in such common cases as:

• Presenting a non-monetary gift worth more than 4,000 rubles to a person who is not an employee of the company;
• Payment of travel and accommodation for representatives of counterparties;
• Forgiveness of debt for a resigned employee.

It should be borne in mind that submitting a certificate with feature 2 does not cancel the obligation to submit a certificate with feature 1 for the same income recipient.

Column "Adjustment number"

When the certificate is submitted for the first time, “00” is entered. If we want to correct the information from the previously provided certificate, the column indicates a value greater than the previous one by one - 01.02, etc.

If a cancellation certificate is submitted to replace the one submitted earlier, “99” is indicated.

Note: when filling out the corrective document, the successor of the tax agent must indicate the number of the certificate submitted by the previously reorganized company and the new date of preparation.

Code of the tax office with which the organization or individual entrepreneur is registered

You can find out on the Federal Tax Service website through this service).

Section 1

OKTMO code

OKTMO is the All-Russian Classifier of Municipal Territories. The code can be viewed on the tax service website in this service).

Individual entrepreneurs on UTII and PSN indicate OKTMO at the place of business in relation to their employees employed in these types of business.

The legal successor of the tax agent fills out OKTMO at the location of the reorganized company (RP).

TIN and checkpoint

Extracted from the tax registration certificate. In 2-NDFL for employees of separate divisions, OKTMO and KPP of these divisions are indicated. Individual entrepreneurs do not indicate checkpoints.

If the certificate is submitted by the successor of the tax agent, the TIN/KPP of the legal successor is filled in.

Tax agent

The abbreviated (if absent, full) name of the organization (full name of the entrepreneur) is indicated.

If the certificate is submitted by the legal successor, the name of the reorganized company (RP) should be indicated.

Reorganization (liquidation) codes

In the “Form of reorganization” field, the codes of reorganization (liquidation) of the legal entity (LP) are indicated:

The codes of the reorganized company (OP) are entered in the TIN/KPP field.

If the certificate is not submitted for a reorganized legal entity (LE), these fields are not filled in.

If the title of the certificate contains the sign “3” or “4”, these fields must be filled in in the prescribed manner.

Section 2

Taxpayer status

Indicated by code from 1 to 6:

Code 1 - for all tax residents of the Russian Federation (persons staying in the territory of the Russian Federation for 183 or more calendar days within 12 consecutive months), and for those who stayed less than 183 days, the following codes are indicated:

• 2 – when the recipient of the income is not a resident and does not fall under other codes;
• 3 – if we invited a highly qualified specialist to work;
• 4 – if our employee is a participant in the program for the resettlement of compatriots;
• 5 – if the employee brought a certificate of recognition as a refugee or provision of temporary asylum in the Russian Federation;
• 6 – when our employee is accepted on the basis of a patent (foreign workers from countries whose citizens do not require entry visas to the Russian Federation, with the exception of those included in the Customs Union. For example, citizens of Azerbaijan, Tajikistan, Uzbekistan, Ukraine , temporarily staying in Russia, for the right to work for legal entities and individual entrepreneurs are required to obtain patents).

We determine the status at the end of the year for which information is submitted. Those. if the employee became a resident during the year, in the “Taxpayer Status” column we enter the number 1. This does not apply only to filling out certificates for those working on the basis of a patent (for them, code is always 6).

If the 2-NDFL is issued before the end of the year, the status is indicated as of the date the document was drawn up.

Country of citizenship code

Indicated in accordance with OKSM (All-Russian Classifier of Countries of the World). For example, for Russian citizens this is code 643. For codes for other countries, see this link.

Identity document code

Indicated according to the directory “Codes of types of documents proving the identity of the taxpayer” (see table below). Usually these are codes 21 (passport of a citizen of the Russian Federation) and 10 (passport of a foreign citizen). Next, indicate the series and number of the document.

Sections 3-5

Indicators (except for personal income tax) are reflected in rubles and kopecks. The tax amount is rounded according to arithmetic rules.

If we paid income that was not subject to personal income tax in full (the list of such income is given in Article 217 of the Tax Code of the Russian Federation), we do not include the amount of such income in 2-personal income tax. For example, 2-NDFL does not reflect:

• benefits for pregnancy and childbirth and child care up to 1.5 years;
• payment to the dismissed employee of severance pay in the amount of no more than three monthly salaries;
• one-time payment at the birth of a child in the amount of up to 50,000 rubles.

Section 3

It includes data:

• about income taxed at one of the rates (13, 15, 30, 35%);
• about tax deductions applicable to these types of income (in particular, amounts not subject to personal income tax).

Income received is reflected in chronological order, broken down by month and income code.

Employee income was taxed at different rates - how to fill it out?

If during the year one person received income subject to taxation at different rates, one certificate is filled out containing sections 3 - 5 for each rate. Those. all employee income, regardless of the type of income, must be included in one certificate.

If all the data does not fit on one sheet, fill out the second page of the certificate (in fact, we will have 2 completed 2-NDFL forms with the same number).

On the second page, indicate the page number of the certificate, fill in the heading “Certificate of income of an individual for ______ year No. ___ dated ___.___.___” (data in the header, including the number, are the same as on the first page), enter data in sections 3 and 5 (sections 1 and 2 are not filled in), the “Tax Agent” field (at the bottom of the document) is filled in. Each completed page is signed.

An example of such a situation is an organization issuing an interest-free loan to its employee. The recipient of the loan will have both income taxed at a rate of 13% (salary) and income subject to a rate of 35% (material benefit).

If dividends to a participant who works in the organization, they are reflected along with other income. There is no need to fill out separate sections 3 and 5 for dividends.

For example, on June 5, 2021, participant Nikiforov, who also works as Deputy General Director, was paid dividends of 450,000 rubles. In the data for June (see sample above), we will reflect wage income with code 2000 and dividend income with code 1010.

Income and deduction codes

Income and deduction codes are established by orders of the Federal Tax Service (the latest changes were approved by order dated October 24, 2017 No. ММВ-7-11/ [email protected] ). See the full list of income codes here.

See the full list of deduction codes here.

If there are no total indicators, a zero is entered in the certificate columns.

Salary for December was paid in January – how to reflect it?

In the certificate, income is reflected in the month in which such income is considered actually received according to the norms of the Tax Code. For example:

1) Our employee’s salary for December 2021 was paid on January 12, 2021 - we will reflect its amount in the certificate for 2021 as part of income for December (since, in accordance with paragraph 2 of Article 223 of the Tax Code, the date of receipt income in the form of wages is recognized as the last day of the month for which income is accrued in accordance with the employment contract).

2) For a craftsman working for us under a contract, payment for work completed in December 2021 was made on January 12, 2018 - this amount will be included in 2-NDFL for 2021 (since there are separate standards for payment for contracts of a civil law nature are not provided for by the Tax Code, therefore, we apply the general rule, according to which the date of actual receipt of income is defined as the day of its payment - clause 1 of Article 223 of the Tax Code of the Russian Federation).

Vacation pay is reflected in the certificate as part of the income of the month in which they were paid (Letter of the Ministry of Finance of the Russian Federation dated 06.06.2012 No. 03-04-08/8-139).

For example, our employee Nikiforov was on vacation from January 9 to January 21, 2021. Vacation pay was paid to him on December 29, 2021. In 2-NDFL for 2021 (see example of filling), we include the amount of vacation pay in income for December with code 2012.

Some types of income are not taxed up to certain limits. In 2-NDFL, opposite such income, you need to indicate the code and deduction amount in the amount of the non-taxable amount.

For example, for his birthday (September 10), employee Nikiforov was given a phone worth 18,000 rubles by the company. Because The cost of gifts for the year is not subject to personal income tax in an amount not exceeding 4,000 rubles. In the 2-NDFL certificate in the data for September (see example of filling) we will reflect:

• income 18,000 rub. with code 2720 (price of gifts);
• deduction 4000 rub. with code 501.

Section 4

The most commonly used deduction codes:

• 126, 127, 128 – deductions for the first, second, third and subsequent children;
• 311 – for expenses for the purchase of housing;
• 312 – for mortgage interest paid;
• 324 – for treatment expenses.

See the full list of codes here. Deductions are received exclusively by tax residents in respect of income taxed at a rate of 13% (except for dividends).

We can provide a social or property deduction at the place of work if the employee has brought a notification from the tax office about the right to such a deduction. Notification details are indicated at the bottom of section 4.

Section 5 states:

• Total amount of income from section 3 (add up the indicators in the “Amount of Income” column);
• Tax base (from the total amount of income we subtract the amount of deductions from the columns “Amount of deductions” of sections 3 and 4);
• The amount of tax calculated and withheld from this income (indicator in the column “tax base” * tax rate; in certificates with the attribute “2” (“4”), the amounts of calculated and withheld tax will differ);
• The amount transferred to the personal income tax budget.

The columns for information on fixed advance payments for a patent are filled out in certificates for those working on the basis of a patent based on information from the notice of confirmation of the right to a tax reduction received from the tax office.

In the “Tax Agent” column the following is indicated:

1 – when the certificate is presented by the head of the organization (successor company) in person or the certificate is sent with a digital signature of the head;

2 – in other cases (for example, when submitting 2-NDFL on paper by the chief accountant or courier).

Below are the details of the person who submitted the certificate and his signature.

The representative also indicates the power of attorney data.

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Discussion: 17 comments

1. Elena:
   02/01/2018 at 12:24

   Good afternoon. Please tell me, in section 5 on “tax amount transferred”, it is necessary to indicate the actual personal income tax transfers and salary payments in January for the accrued December salary, or will “calculated tax amount”, “withheld” and “transferred” be the same?

   Answer

   Alexei:

   02/03/2018 at 04:04

   Hello. If on the date of filing the 2-NDFL certificate the tax had already been withheld and paid to the budget, then it should be indicated as calculated, as withheld, and as transferred.

   The fact of tax withholding and payment in 2021, and not in 2021, does not matter (letters of the Federal Tax Service of the Russian Federation dated 03/02/2015 No. BS-4-11/3283, dated 02/03/2012 No. ED-4-3/ [email protected] and No. ED-4-3/ [email protected] , dated 01/12/2012 No. ED-4-3/74). Thus, all Section 5 tax amounts will be the same.

   Answer

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Filling procedure

When applying for a job, an employee is required to provide the necessary information about himself, which is entered into his personal card and stored in the personnel department or accounting department. Then, when calculating wages, a 1-NDFL register is created for each employee. It is filled out according to the information specified in the employee’s personal card. If any individual employee data is missing, it is necessary to clarify it.

In general, entering information into the register does not differ from the usual filling out of a 1-NDFL tax card. There you need to carry all the taxpayer’s data, the amount of income and the amount of tax deduction required by law and confirmed by the relevant documents. It is also necessary to indicate the date and serial number of the document according to which the funds were transferred.

The register must be completed by the employer or the employer's representative. It is also the responsibility of the employer to submit tax documents.

Applicable codes

When filling out the 1-NDFL tax card, special income and deduction codes are used. The most commonly used income codes are:

• 2000 – accrued and paid wages, as well as bonuses and other payments;
• 2012 – payment of vacation pay to the taxpayer;
• 2300 – payment of sick leave;
• 2400 – income received from rentals, vehicles associated with the transportation of goods, as well as from the rental of various pipelines, power lines, computer networks, etc.;
• 1400 – transfer by lease of certain property, except for transport and communications;
• 2760 – paid financial assistance to working or retired employees;
• 4800 – other payments, including for unused days of vacation provided by law.

In more detail, you can see the list of codes most often used when filling out documents in Appendix No. 1, Federal Tax Service Regulation dated September 10, 2015.

Deduction codes that should be used to fill out the 1-NDFL register:

• The so-called “children’s” standard deductions from numbers 114 to 125 inclusive;
• Property: numbers 311, 312;
• Social: Nos. 320, 321,324;
• Professional: No. 403-405 inclusive;
• Special deductions, within certain limits: No. 501, 503, 505,508.

You can read more about deduction codes in Appendix No. 2, Order of the Federal Tax Service dated September 10, 2015.

Filling example

Form 1-NDFL is filled out for the tax office in 9 sections. They indicate information about the income and deductions of an individual who is an employee of the organization.

In section 1 you should indicate information about the employer, such as:

• Code of the tax office to which the employer belongs;
• TIN of the company and its KPP and OGRN;
• Legal address and telephone number of the company;
• Full name of the organization.

The second section should contain the details of the individual for whom the company or entrepreneur pays taxes. In the case where the employee is a resident of another country, it is necessary to indicate his exact address in his home country with the country code.

The third section of the report contains information about the tax base on which income tax will be calculated. This information should be entered into a table that shows:

• Amount of income;
• The amount of accrued taxes;
• The total amount of deductions due and confirmed by documents;
• The amount of taxes accrued and paid.

Further:

• The next section is dividends. Here you can see the amount of dividends received and the amount of accrued tax at a rate of 9%.
• The fifth section reflects types of income taxed at an increased rate of 35% and related to winnings in lotteries and competitions.
• The next sections 6 and 7 are final by types of taxes and income. Here you need to indicate the amount of deductions.
• The final section is devoted to adjustments and recalculations of previous erasures. After the modifications have been made, you need to make an additional payment to the budget or make a request for a refund of overpaid amounts to the tax office.

The document is signed by the manager and endorsed with the seal of the enterprise.

You can download the form here.

Sample of filling out 1-NDFL

Who will pay personal income tax at a rate of 13%

The new rules apply to residents and non-residents of the Russian Federation, however, there is a difference between the tax bases.

For residents, the following income is subject to taxation:

1. All ordinary income of those who work under an employment contract: wages, bonuses, sick leave, vacation pay, etc.
2. Remuneration under GPC agreements.
3. From equity participation in organizations.
4. Winnings from gambling or lottery.
5. Income related to securities (CS), incl. for repo transactions, the object of which are securities, loans with securities, as well as transactions with the Central Bank, accounted for in an individual investment account.
6. Income received by participants of an investment partnership.
7. Some others.

The income of non-residents, taxed at a higher rate, is very similar, but they are supplemented by income from the sale of property and receiving it as a gift.

All this looks scary until you remember that all this income is taxed at a higher rate only if the threshold of 5 million rubles is exceeded.

In addition, for residents the 13% rate will remain (regardless of the amount) in relation to income received from:

• sales of property, with the exception of the Central Bank;
• receiving a gift in the form of property, also with the exception of the Central Bank;
• insurance payments under insurance and pension contracts.

GPC agreement in 6-NDFL (civil nature)

Filling line 080

Line 080 displays the amount of personal income tax that cannot be withheld from the income paid to the employee. This could be, for example:

1) When a gift worth more than 4,000 rubles was given to an employee, in the future this employee was not paid income in cash.

2) When giving gifts, prizes to individuals during a promotion, sweepstakes, or bonus program.

3) When paying individuals on the basis of a court decision the amount of arrears of wages in the amounts determined in court decisions.

If there are reasons to fill out line 080, then it indicates the amount on an accrual basis from the beginning of the year, i.e. for 9 months - this is January-September 2021. Some people think that accrued but not paid income should be reflected on this line (for example, a June salary issued in July). No, this is not so, this moment is stipulated in the Letter of the Federal Tax Service of Russia dated May 24, 2016 No. BS-4-11/9194. Personal income tax from the June salary will be withheld in July on the day of its actual payment, accordingly, this will be reflected in the Calculation 6-NDFL for 9 months.

Tax calculation

An increased tax rate on income exceeding 5 million rubles was introduced by Federal Law No. 372-FZ dated November 23, 2020. It will be applied to the income received by tax residents listed in paragraph 2.1 of Article 210 of the Tax Code of the Russian Federation (salaries, income from equity participation, etc.). For each type of income, the tax base must be calculated separately. Personal income tax should be paid at the rate:

• 13% - if the sum of the tax bases on an accrual basis from the beginning of the year is 5 million rubles. or less;
• 650 thousand rubles. and 15% of income exceeding 5 million rubles. — if the amount of the bases is more than 5 million rubles.

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

IMPORTANT

In 2021 and 2022, the new personal income tax rate will be applied to each tax base (for income listed in clause 2.1 of Article 210 of the Tax Code of the Russian Federation) separately.

The combined personal income tax rate does not apply to other payments. In particular, this applies to the following income, taxed at a rate of 13% (regardless of the amount of funds received):

• from the sale of any property (except for securities) or shares in it;
• in the form of the value of property (except for securities) received as a gift;
• insurance payments and pension payments (clause 1.1 of Article 224 of the Tax Code of the Russian Federation).

Concept 1-NDFL

After 2011, all tax agents fill out the 1-NDFL register. It contains the same information, but for each taxpayer separately.

This type of accounting is developed and maintained by the employer in a free and convenient form. There are currently no general unified requirements for maintaining this document.

The register must reflect the amounts of all income and taxes paid by the enterprise or entrepreneur to its employees or temporarily hired employees. If you look carefully, the register is very similar to the previous form 1-NDFL. And since each employer is obliged to independently develop a register “for itself,” it is natural that this very form is taken as a model. They are similar, but there are differences that you need to know and take into account when maintaining your income tax register.

Register form

To start using the 1-NDFL accounting register, you need to open the template of this document in an accounting program and apply it to your company.
In the case when you want to develop it yourself, you can take the previously used form 1-NDFL as a basis. The register must contain the following information:

1. Last name, first name, patronymic of the employee;
2. Date, month and year of birth;
3. employee tax identification number;
4. Resident or non-resident. This item is necessary because it allows you to calculate the tax rate correctly;
5. The total amount of income paid to the employee. It is necessary to indicate income codes and the date of payment of salaries;
6. Total number of tax deductions. Here it is also worth noting the codes according to which the deductions were made. We further indicate the amount of income minus the required deduction;
7. The total amount of taxes that was calculated and deducted from the salary. The day on which this amount was deducted from the salary and the day on which the tax was transferred. The reasons for the transfer are also indicated, i.e. number and payment number.

The register is filled out for each employee separately. Some enterprises with a small staff practice maintaining a general 1-NDFL register. This is possible, but in order to avoid unnecessary problems when submitting declarations or when checking by regulatory authorities, it is more advisable to find time and still fill out registers for each employee.

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