Three forms of 2-NDFL in 2021
The Federal Tax Service has once again optimized the procedure for filling out information on the income of individuals. Officials did not limit themselves to standard changes to the current format, but went much further. Starting from 2021, the separate report in form 2-NDFL is abolished (325-FZ dated September 29, 2019). A certificate of income and tax amounts for an individual is now submitted as part of the updated 6-NDFL calculation (Order of the Federal Tax Service of Russia No. ED-7-11 / [email protected] dated 10/15/2020).
IMPORTANT!
The new sample 2-NDFL certificate for an employee in 2021 should be used in the final report for 2021, that is, in 2022. We submit annual reports for 2021 in the old way: separately 2-NDFL on the old form, separately calculate the amounts of personal income tax.
To compile reports for 2021, we use the current form and instructions from Order of the Federal Tax Service of Russia No. ММВ-7-11 / [email protected] dated 10/02/2018. That is, a new 2-NDFL form will not be needed for work in 2021.
The third form is a certificate for individuals and employees of an organization. It is compiled in a simplified form from Appendix No. 5 of Order No. ММВ-7-11 / [email protected]
ConsultantPlus experts analyzed all the tax changes for 2021. Use free access to understand the new rules.
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How can an individual obtain a certificate of income in the Electronic Account?
An individual taxpayer can create a Request to receive information from the State Register of Individual Taxpayers about the amounts of income paid and withheld taxes in electronic form (hereinafter referred to as the Request) solely to obtain information about himself.
Please note that information on the amounts of income received and the amount of taxes paid is provided in electronic form for the last three years (quarterly) , information for the last reporting period (quarter) is provided 50 days after its end .
Information on the amounts of income received and the amount of taxes paid is provided in accordance with:
— Tax calculation of the amounts of income accrued (paid) in favor of individuals and the amounts of tax withheld from them, form No. 1DF;
— Tax declaration of the single tax payer of an individual entrepreneur;
— Tax declaration on property status and income.
How to get a certificate of your income in the Electronic Account: step-by-step instructions
Login to the Electronic Account is carried out using an electronic digital signature, which can be obtained at any accredited key certification center, including an accredited key certification center of the Information and Reference Department of the State Fiscal Service of Ukraine or at banking institutions and organizations.
ATTENTION !!! The key used is one received by the taxpayer only as an individual and not as an official.
To enter your personal account you must:
1. choose an accredited key certification center;
2. select a private key, usually this is the key-6.dat file;
3. enter a security password;
4. After confirming the keys, click the “Login” button
After entering your personal account, you must select the “Apply” section, requests for information and select the type of request “Request about the amount of paid income and withheld taxes from the DRFO - paid taxes for filling out a tax declaration about the mining camp and income / declarations about income and expenses. , who were brutalized for the cost of living subsidies.”
You must fill out all the necessary details in the request form and click the “Sign and Send” button.
Continuation of the form
Signing the document
Selecting a response method
To check that the request has been sent, you must go to the section – Input/output documents in the “Sent documents” tab
Based on the results of processing the request, a response is received. To check the receipt of the response, you must go to the section – Input/output documents in the “Output Documents” tab, select the required response received
To view / print / download a document, you need to open the document and perform one of the actions - Pereglyad / Drukuvati / Download
Certificate 2-NDFL for employees
Tax agents are required to prepare a reference document at the employee’s request (Article 62 of the Labor Code of the Russian Federation, paragraph 3 of Article 230 of the Tax Code of the Russian Federation). To receive a personal certificate, the employee submits an application to the employer.
Issue the completed document within three working days from the date of receipt of the application from the employee (Letter of the Ministry of Finance of Russia No. 03-04-05/36096 dated 06/21/2016). This condition does not apply to those dismissed; such employees are issued a certificate of the established form on the last working day - the day of dismissal.
IMPORTANT!
The employer has the right not to provide information if the employee did not receive income during the reporting period, for example, if the employee is on maternity leave.
If the employee insists on such information, a report is issued with dashes in sections 3, 4 and 5 or a free-form certificate stating that there is no income in the reporting period.
This is what a sample 2-NDFL certificate looks like in 2021 using the current form:
Responsibility for failure to submit 2-NDFL
Regardless of how and by whom the 2-NDFL certificate (online or using software), as well as how the enterprise is obliged to submit reports (on paper or electronically), responsibility for its failure or late submission is assigned ( in accordance with Article 126 of the Tax Code of the Russian Federation) for a tax agent. From 2021, the list of sanctions has been supplemented by Art. 126.1 of the Tax Code of the Russian Federation, which provides for liability for the unreliability of information submitted by a tax agent to the Federal Tax Service.
For more information about liability for late submission of a certificate, read the article “What is the liability for failure to submit 2-NDFL?” .
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Deadlines for submitting the annual report
The date of submission of the report does not depend on whether tax is withheld from the income paid or not. The legislation defines the following conditions:
- If the tax is withheld (sign 1 or 3), then the organization must send the report no later than March 1 of the year following the reporting year. March 1, 2021 falls on a Monday, there are no postponements.
- It is impossible to withhold tax (sign 2 or 4) - the organization must report on such payments by 03/01/2021.
If the organization is at the stage of liquidation or reorganization, then 2-NDFL should be sent in advance. A specific date has not been set, but provide information to the Federal Tax Service before making final changes to the Unified State Register of Legal Entities (on the termination of activities or on the registration of a new company during a merger, reorganization). Such norms are enshrined in Letter of the Federal Tax Service of Russia No. BS-4-11 / [email protected] dated November 27, 2015.
Deadlines for submitting income certificates for civil servants
At the beginning of the article it was mentioned that civil servants are required to file an income tax return, however, this condition does not apply to everyone. In particular, the following must be reported:
- Officials: federal and regional level.
- Employees of the Ministry of Internal Affairs of Russia: the investigative committee, the penitentiary service, the prosecutor's office, other structural units and subordinate organizations.
- Employees of the Office of the President of the Russian Federation.
- Members of the Federal and Government Assemblies.
In addition, declarations are drawn up for each family member of a civil servant, including minor children. Here it is necessary to clarify that if the filer of the declaration divorced his wife after the expiration of the billing period, a certificate of income from the Ministry of Defense of the ex-wife is required to be provided.
Otherwise, declarations of civil servants are accepted on a general basis for taxpayers. In particular, income must be reported no later than April 30 of each year following the reporting period. If the specified date falls on a non-working day, the deadlines are shifted to the first working day. Considering that April 30 is followed by public holidays, declarations must be submitted no later than May 3.
The exception is civil servants employed in the Administrative Apparatus of the President. For them, the final deadline for filing a declaration is set at April 1 of each year following the reporting period.
Now you know where and how to download SPO Help BC 2021, how to correctly fill out the declaration for 2021, save it in PDF or for later editing, how to make changes and print it. If you have any questions, ask them in the comments, we will try to help!
New 2-NDFL from January 1, 2021
We submit reports for 2021 according to the old rules and forms, and present the results for 2021 in a new way. Before 03/01/2022, you must submit 6-NDFL, combined with 2-NDFL. That is, a certificate of income and tax amounts for individuals is added to the calculation of the amount of tax for individuals.
Form 6-NDFL and its attachments were approved by Order of the Federal Tax Service of Russia No. ED-7-11 / [email protected] dated 10/15/2020.
2021
Maternity benefit in 2-NDFL
Every employer is required to pay temporary disability benefits if the employee has provided sick leave. This payment is subject to income tax.
Are maternity benefits taxed by law? The maternity leave period is 70 days before childbirth and 70 days after it. Payment for temporary disability due to pregnancy is calculated on the basis of a sick leave certificate from the supervising doctor. As for maternity benefits, this type of state payment is not subject to personal income tax.
Important! If an organization's accountant told you that state maternity benefits are subject to income tax, this means that he incorrectly interpreted the Tax Code of the Russian Federation. The company faces a fine for violating labor laws.
How to fill out a new form
The rules for filling out the certificate have changed insignificantly. Information about the tax agent is not filled in - it is indicated on the title page of the single calculation of 6-NDFL.
Here's how to fill out the new Form 2-NDFL for the 2021 annual report:
- In the 1st section we indicate information about the recipient of the income - his full name, tax identification number, date of birth, taxpayer status, passport details and citizenship.
- In section 2 we post the amounts of income, accrued and withheld income tax for the reporting period.
- In the 3rd section we note deductions: standard, social, property. We indicate the deduction code and amount.
- In the 4th section we reflect the amount of profitability on which income tax is not withheld, and the amount of tax not withheld.
- We confirm the completeness and accuracy of the information with the signature of the responsible person.
- We include information about profitability for each month in the appendix to the certificate.
- We once again confirm the accuracy of the reporting information with the signature of the manager.
If there is an error in the certificate for 2021, an updated 6-NDFL is submitted, that is, the entire calculation, and not one erroneous document. If corrections are made only to the 6-NDFL calculation form, it is not necessary to submit employee certificates as part of the adjustment.
