Employers' reports (forms 2-NDFL, 6-NDFL)

Organizations and individual entrepreneurs that are tax agents for personal income tax are required to report to the Federal Tax Service on the amounts of income paid to individuals at the end of the year. To do this, you need to submit certificates in form 2-NDFL for each individual who received income. What are the new deadlines for submitting 2-NDFL in 2021? When to submit certificates with signs 1 and 2? Let me explain. Also see “ Overview of changes in personal income tax from 2021 ”.

Changes for 2021: important

The Federal Tax Service has warned that from the beginning of 2021, the rules for submitting personal income tax reporting to the tax authorities will change. The letter dated November 15, 2019 No. BS-4-11/ states that Federal Law No. 325-FZ dated September 29, 2019 amended paragraph six of paragraph 2 of Article 230 of the Tax Code of the Russian Federation. They reduced the number of employees from 25 to 10 people in order to provide information on the income of individuals in Form No. 2-NDFL and calculate personal income tax amounts in Form No. 6-NDFL on paper. According to paragraph 3 of Article 3 of Federal Law No. 325-FZ, these changes come into force on January 1, 2021.

Therefore, from January 1, 2021, tax reporting in Form No. 6-NDFL and information on the income of individuals in Form 2-NDFL for 2019 can be submitted on paper only if the number of employees is no more than 10 people. If the number of employees is more than 10 people, forms 2-NDFL and 6-NDFL for 2021 should be submitted electronically.

In addition, amendments to Article 230 of the Tax Code of the Russian Federation postponed the deadline for submitting tax reporting in Form No. 6-NDFL and information on the income of individuals in Form 2-NDFL to March 1 of the year following the expired tax period.

Since March 1, 2021 is a holiday, tax reporting in Form No. 6-NDFL and information on the income of individuals in Form 2-NDFL for 2021 must be submitted no later than March 2, 2020.

The procedure for issuing a 2-NDFL certificate to an employee

In accordance with Art. 230 of the Tax Code of the Russian Federation, tax agents are required to issue to individuals, upon their applications, certificates about the income received by individuals and the amounts of tax withheld.

The deadline for submitting a 2-NDFL certificate is regulated by Art. 62 of the Labor Code of the Russian Federation and is no more than 3 days from the date of submission of the employee’s written application.

There are cases when an employee requires a 2-NDFL certificate for previous years - the employer is obliged to provide it. There is no statute of limitations that would limit the issuance of a certificate.

So, in order to obtain a 2-NDFL certificate:

Table: new deadlines for submitting 2-NDFL

After the changes, you must submit 2-NDFL to the Federal Tax Service within the following deadlines:

How to obtain a 2-NDFL certificate in case of liquidation of an organization?

In the event of liquidation of the organization, the employee will not be able to obtain a 2-NDFL certificate from the former employer.

In accordance with the legislation of the Russian Federation, it is possible to obtain a 2-NDFL certificate as follows:

Deadlines for submitting 2-NDFL for 2021

Having studied the table above, the question of when to submit 2-NDFL for 2021 disappears:

• If you paid income to individuals in 2021 from which personal income tax was not withheld, then no later than 03/02/2020 you must submit to the Federal Tax Service certificates 2-NDFL in relation to these individuals indicating the sign “2”. By the way, within the same period the “physicist” himself must be notified about the unwithheld tax;
• for all individuals to whom you paid income in 2021 (including those from whose income tax was not withheld), 2-NDFL certificates must also be submitted to the Federal Tax Service no later than 03/02/2019.

How can an individual entrepreneur provide a 2-NDFL certificate?

An individual entrepreneur, in the case of payment of income subject to personal income tax, along with organizations, is obliged to provide a 2-NDFL certificate both to the Federal Tax Service and personally to the individual.

The legislation does not provide for a specific form of 2-NDFL certificate intended for individual entrepreneurs in case of confirmation of their own income. An individual entrepreneur has the right to draw up a 2-NDFL certificate, because calculates and pays taxes to the budget. In this case, an individual entrepreneur can confirm his income by providing a copy of a tax return or other documents containing information about receipt of income.

Total: deadlines for submitting 2-NDFL in 2021 (table)

For 2021, personal income tax agents will have to report in 2021.

Consequently, the deadlines for submitting 2-NDFL certificates with sign 1 and sign 2 have become the same.

Why do you need a 2-NDFL certificate?

Certificate 2-NDFL is required by the Federal Tax Service. From this document the tax authorities receive the following information:

• employee's salary;
• tax deductions;
• deductions that were made from the employee.

In addition to the Federal Tax Service, where the 2-NDFL certificate is provided by the employer or tax agent, this document can be requested from the taxpayer in the following cases:

In all cases, the form of the 2-NDFL certificate is unchanged; there are no specific features for filling out the certificate depending on the situation.

Errors in 2-NDFL: how to fix

If an error is found in the reporting on Form 2-NDFL, it is possible to make corrections:

• submit updated
  certificate if it is necessary to correct incorrect information. In the “Adjustment number” field – 01, 02, etc. in order. In the line “Certificate number” – the number of the primary document.
• Submit a cancellation
  form if you need to cancel previously submitted messages. Only the block with general information and the first section are filled in. In the “Certificate number” field the number of the primary document is indicated. In the line “Adjustment number” – code 99.

Corrective certificates are submitted in the same form and in the same order as the primary ones.

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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