2 personal income tax who submits and when. Certificates on paper

Personal income tax reporting forms include, first of all, a certificate of income of an individual in form 2-NDFL (Appendix No. 1 to the Order of the Federal Tax Service dated October 30, 2015 N ММВ-7-11/485@), which is also called the 2-NDFL report. As the name suggests, it indicates the amount of income received by a specific individual. As well as the amounts of calculated, withheld (non-withheld) and transferred personal income tax from these incomes.

2-NDFL certificates separately for each employee (other individual who received remuneration) are submitted once a year. IN general case They must be submitted to the Federal Tax Service based on the results of the reporting period, - calendar year(Article 216 of the Tax Code of the Russian Federation), following the current one (clause 2 of Article 230 of the Tax Code of the Russian Federation). Since this year April 1 falls on a working day, 2-NDFL reports in 2016 will have to be submitted exactly on this date.

Thus, 2-NDFL reports in 2016 are certificates of income received in 2015. And about submitting 2-NDFL reports behind 2016 (i.e. based on the results of 2016) will need to be taken care of in 2017.

2-NDFL certificates are not all the reporting that tax agents for personal income tax must submit to the Federal Tax Service. Since 2016, they must also submit quarterly calculations.

By the way, this calculation for the year is submitted within the same time frame as 2-NDFL certificates. Therefore, along with the 2-NDFL reporting for 2016, you will need to submit the 6-NDFL calculation no later than April 3, 2017. This deadline for submitting 2-NDFL for 2016 is explained by the fact that April 1, 2017 is a Saturday. Therefore, the last day for submitting reports - 2-NDFL certificates and 6-NDFL calculations - is postponed to the 3rd day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

How to submit information 2-NDFL

Now about how to submit income tax reports, namely 2-NDFL certificates. Today, the Tax Code provides for 2 ways to submit certificates. Submitting 2-NDFL on paper is possible if reporting year Less than 25 people received income from this organization (Clause 2 of Article 230 of the Tax Code of the Russian Federation). Only if this condition is met in terms of numbers can you submit 2-NDFL on paper.

If, during the reporting period, the tax agent paid income to a larger number of persons (25 or more), then he can submit 2-NDFL certificates only via telecommunication channels, in other words, in in electronic format. To do this, it is necessary to conclude an agreement with a special operator, through whom the reports will be sent to the Federal Tax Service. In this case, the 2-NDFL is actually submitted via the Internet.

By the way, it happens that tax agents allow. The order in which they are corrected will depend on when they were discovered.

Certificate in form 2-NDFL (Personal Income Tax) is a document with which all Russian employers report to the tax authorities for the income and tax deductions of their employees. Certificate 2-NDFL indicates the amounts of income, deductions and taxes accrued from wages for transfer to the budget.

Organizations are responsible for the correct filing of 2-NDFL, but individuals for whom this certificate is issued also have an interest in 2-NDFL, since a copy of this document is often used to check the level of income when assessing applications for.

Deadline for submitting 2-NDFL reports for last year

The reporting period for form 2-NDFL is 12 months of the past year. Two more months are given to collect and process information. Then comes the deadline for submitting the declaration for last year.

The deadline for submitting 2-NDFL reports for 2019 is no later than April 1, 2019.

Form 2-NDFL for 2016 was submitted in 2017, and so on.

However, on the issue of deadlines for submitting 2-NDFL, not everything is so clear. The persons for whom this form is filled out are divided into those:

from whom income tax was withheld for 2019;
those from whom this tax was not withheld.

the number “1” is assigned to those for whom taxes have been paid;
the number “2” becomes a sign of those from whom taxes were not withheld.

Numbers “1” and “2” are entered in each form 2-NDFL

Deadline for submitting 2nd personal income tax for individual entrepreneurs and legal entities in 2019

The deadlines for submitting 2 personal income tax reports depend precisely on these codes:

documents marked “1” are submitted no later than April 1;
documents with code “2” for those from whom income tax was not withheld last year are submitted before March 1.

Many people think that the deadline for submitting reports for last year is the first day of the second quarter. current year. This is only true for those from whom income tax has already been withheld, those whose returns are coded “1”.

All accounting workers need to remember that the employee has no obligation to fill out, submit or otherwise participate in the preparation of 2-NDFL. Responsibility for incorrect preparation or late delivery The employee does not carry this document. All penalties fall on the enterprise, their amount is 200 rubles for each certificate not submitted on time, 500 rubles for each certificate with false information. The fact of paying these fines does not relieve the company from the need to correct the situation, including redoing and submitting a certificate.

Such rules once again emphasize the need for correct preparation of 2-NDFL. Let us remind you how this should happen.

How to fill out and submit form 2-NDFL

This document is filled out for each employee of the organization individually. The figures are taken from primary accounting documents.

But there are some requirements common to all 2-NDFL certificates. There are five sections that must be completed:

name and location of the employing organization, all its details: account number and bank address, INN, KPP numbers, OKTMO code, telephone number;
employee data: last name, first name, patronymic, TIN, date of birth, citizenship;
monthly income statement reporting period taxable income tax at a rate of 13%;
tax deductions: property, social and standard, with corresponding codes;
total results of income, taxes and deductions.

Form 2-NDFL is confirmed by the signature of the manager and the seal of the enterprise.

A sample of a completed 2-NDFL certificate for 2019 will look something like this:

Let us add that when changing jobs during the reporting period, each employer fills out a certificate only for its own period.

Personal income tax stands for personal income tax. The document in Form 2-NDFL contains the amount of income and the tax withheld from it. Certificate 6-NDFL is considered a new form of employer report, which indicates all accrued, withheld and paid taxes in total amount. Both forms of certificates have legal force in government organizations, there should be no discrepancies in 6-NDFL and 2-NDFL.

Many people have questions about filling out reports. And if according to the first usual reference everything is more or less clear, then with the new form there is often confusion. In this article we will figure out how to properly register and submit annual reporting to the tax service.

About the 2-NDFL certificate

This form is entered into mandatory:

Full information about the employer (company name, its details).
Information about the employee (full name, tax identification number, passport information, place of residence).
Monthly income, 13% - this is his rate.
Information about required deductions with their codes ( standard deduction, social or property).
Amounts of tax withheld.
Total amounts (income, deductions and taxes).

Certificates of this form are issued by:

An individual who has income from which tax is levied by the employer.
An individual who has income from which the employer does not levy tax.

Filling out this certificate is carried out on a specially designed form. IN new form The form has a barcode in the top left corner that was assigned in accordance with the rules. Further information is filled in in the following order:

the period for which the certificate was issued;
tax agent (employer);
employee information;
information about income taxed at a rate of 13% (it is important to indicate the income code);
information about tax deductions;
information about total income and taxes.

How to fill it out correctly?

It is important to have information about correct filling annual report 6-NDFL and 2-NDFL, since it is accepted by the Russian tax service, while 2-NDFL certificates are issued to employees of the enterprise at their request, for example, to a bank.

Amounts are entered in certificates in rubles with the obligatory indication of kopecks, except for income tax. It is provided in full in rubles. If the amount was in kopecks, then less than 50 kopecks. are discarded, and more than 50 kopecks are rounded, and one is added to the amount in rubles.

If different rates were applied to the employee’s income throughout the year, then points 3-5 will be equal to their number.

Actions to take if there is an error in the help

There are times when errors are made in the certificate. In this case, you need to act in accordance with the procedure for correcting errors. The header has a special field “Adjustment number”. The adjustments have their own numbers:

“00” means filling out the primary form;
“01”, “02”, etc. are indicated when filling out the corrected certificate, which is issued in place of the previous one, one more than what was indicated in the previous certificate;
“99” means cancellation of the certificate.

The corrected form of the 2-NDFL annual report form is submitted to eliminate an error in the form that was submitted initially, and the cancellation form is submitted to cancel data that is unnecessary to provide. If tax authority did not accept the certificate (for this purpose errors with format control are indicated in the protocol), a new certificate is written, not an adjustment. Therefore, when filling out a new certificate, indicate the number “00” and the new date.

What is the due date?

A certificate indicating the income of the organization’s employees must be submitted within a certain time frame. Tax agent provides information about the income of employees according to the 2-NDFL certificate of the Federal Tax Service at the place of registration. The reporting period will be the past tax period. The amounts of taxes accrued, withheld and transferred to the budget of the Russian Federation are indicated there.

The report must be submitted every year on time, in the form, format and order that are approved federal services executive power, commissioners for inspections and supervision in the field of taxes and fees.

Information must be provided in electronic form using telecommunication channels or in paper format (on electronic media). If, since the beginning of 2016, an enterprise has paid income to 25 employees or more, it must submit 2-NDFL certificates for 2016 in electronic format using telecommunication channels through an operator who deals with electronic document management. You cannot use hard drives, flash drives, etc. If the employer paid tax period income of less than 25 employees, then certificates are provided in paper format.

These amendments are provided for in paragraph 2 of Article 230 of the Tax Code of the Russian Federation. They also apply to the 2015 reports. Accordingly, if an employer transferred income to 25 or more employees in 2015, the information should be provided only via the Internet.

Information about the impossibility of withholding tax for 2017 must also be provided electronically if the employer transferred income to at least 25 employees.

At the end of the year, the employer must provide a certificate, for example, 2-NDFL for 2016, to the inspectorate:

No later than the first of March with the mark “2”. Such a certificate is issued for those employees from whose income personal income tax is not withheld (for example, providing financial assistance or giving gifts to persons who do not work in the organization in an amount of more than 4,000 rubles.
Until the first day of April with the mark “1”. Here is information about the total amount of income earned for last year, the tax base, from which personal income tax is withheld.

These are the deadlines for submitting the 2-NDFL annual report.

Help 6-NDFL

Certificate 6-NDFL is a document for submitting reports of an employer paying income to individuals. Presented as a summary general information about the income of employees for a certain period and about the tax withheld from these amounts. Reporting is submitted quarterly, that is, every three months. Reporting must be submitted electronically. But if the organization has less than 25 employees, you can send it in paper format.

When filling out the certificate, you need to make sure that all the boxes are filled out. Empty columns are filled with a dash, as in title page, and on the second page. All tax agents are required to submit this form. These include individual entrepreneurs, lawyers, notaries. Income should be reflected for all individuals who work at the enterprise. When talking about income, we mean wages, dividends, and remuneration under civil contracts.

How to submit the annual report 6-NDFL?

It is important to know that the report must be submitted incrementally, four times a year:

in the first quarter;
in half a year;
at 9 months;
in year.

In accordance with the law, quarterly reporting according to this form is submitted to the inspection no later than the beginning last day month following the reporting quarter. The annual count is sent by the first day of April of the following year. There is a penalty for late submission of the report. For each month of delay, the cost is one thousand rubles. So it’s better to try to submit 6-NDFL reports on time from 2017.

It is already known for sure that 2-NDFL for 2017 in the new form will need to be submitted to the Federal Tax Service. Where can I download a new form in Excel? What has changed in her? From what date does it apply? new form? By what date should it be sent to the inspectorate? Here is a short overview with answers to questions in the new form 2-NDFL for 2017.

What is the deadline to submit 2-NDFL for 2017?

In 2018, organizations and individual entrepreneurs are required to submit to the Federal Tax Service 2-NDFL for 2017 for each individual who received income. This must be done within the following time frame:

- with sign 2 – no later than March 1, 2018;
- with sign 1 – no later than April 2, 2018.

When to submit 2-NDFL for 2017 in 2018?

If you violate the deadline for submitting 2-NDFL for employees, the company or individual entrepreneur may be fined. The amount of sanctions is 200 rubles. for each “overdue” report. In addition, at the request of the tax authorities, the court has the right to order the director administrative penalty from 300 to 500 rub. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Which form of 2-NDFL certificates should I fill out?

The Federal Tax Service has changed the form of the 2-NDFL certificate (order dated January 17, 2017 No. ММВ-7-11/19@). The new form must be used starting with the 2017 report.

At the same time, we note that Order of the Federal Tax Service of Russia dated January 17, 2018 N ММВ-7-11/19@ “On amendments to the annexes to the order of the Federal tax service dated 10/30/2015 N ММВ-7-11/485@" registered with the Ministry of Justice of Russia on 01/30/2018 No. 49816. and officially published on January 30, 2018.

The document will come into force 10 days after official publication. From this day onwards the new form will be in effect. Until this moment, do not use the new form, report using the old one.

Read also How to make 2-NDFL in the “Taxpayer of Legal Entities” program

The new form 2-NDFL comes into force on February 10, 2018 and is applied starting with the reporting campaign for 2017. Until February 10, 2018, you can submit 2-NDFL on the “old” forms.

What has changed in the 2-NDFL certificate?

The updated form has two new columns:

Form of reorganization (liquidation) – code;
TIN/KPP of the reorganized organization.

They need to be filled out only if 2-NDFL is represented by its legal successor for the reorganized company. In this case, in the column “Tax Agent” the name of the reorganized (i.e. no longer existing) company (its “separate entity”) is indicated, in the column “TIN/KPP of the reorganized organization” – its details, and in the column “Form of reorganization” – code, in accordance with the list included in the procedure for filling out the certificate.

Also, fields for indicating the place of residence of the individual receiving the income have disappeared from the 2-NDFL certificate, and the word “investment” has been removed from the title of section 4, reserved for personal income tax deductions. For more information about the changes, see “Submitting a 2-NDFL certificate in 2018 using a new form using a new form.”

Until April 1, 2014 inclusive, all tax agents must file for 2013. The form remains the same - it was approved by order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3/611@.

Note! For each failed 2-NDFL certificate, inspectors have the right to issue a fine of 200 rubles. (Article 126 of the Tax Code of the Russian Federation). Tax authorities can find out that a company has not reported by looking at its average headcount and.

However, the certificate contains small but important changes. Moreover, throughout last year, officials issued several clarifications regarding the completion and submission of 2-NDFL certificates.

A visual sample of the certificate will help you navigate when filling it out and not miss anything important (see below). And from the table (see below) you will find out when 2-NDFL certificates do not need to be submitted at all.

There is no responsibility for the fact that the company filled out the certificate with errors. Tax officials can fine an organization only if the certificates are not submitted - 200 rubles each. for each missing document (clause 1 of Article 126 of the Tax Code of the Russian Federation). At the same time, inspectors have the right to request clarification if they see inconsistencies and contradictions.

When you don’t need to submit 2-NDFL certificates

Situation	Why you don’t need to draw up a 2-NDFL certificate
The company paid income exempt from personal income tax	Exempt from Personal income tax do not include it in the certificate. Such income, in particular, includes maternity benefits. As well as other payments that are not subject to personal income tax in full (Article 217 of the Tax Code of the Russian Federation). For example, alimony material aid in connection with natural disaster etc. In relation to these payments, the company is not a tax agent
The company pays income to entrepreneurs	If the organization paid income to an entrepreneur (for example, purchased goods from him), withhold from these personal income tax payments not required. After all, entrepreneurs independently calculate and pay personal income tax. Information about all amounts paid to the entrepreneur in 2013, in tax office you do not need to send it if he showed you: certificates of state registration and tax registration; cash or sales receipts, invoices, purchasing acts, etc., containing information about the OGRNIP and TIN of the entrepreneur
The company buys property from citizens	Let's say a company purchased a car from its employee. Keep it like this case of personal income tax not necessary (clause 2 of article 226 of the Tax Code of the Russian Federation). Citizens independently calculate the amount of tax payable to the budget and submit tax return(Article 228 of the Tax Code of the Russian Federation)
The company gives gifts (material assistance) to women on maternity leave. The employee had no other taxable payments during the year.	Material assistance and gifts in an amount not exceeding 4,000 rubles. within the calendar year, personal income tax is not assessed (clause 28 of article 217 of the Tax Code of the Russian Federation). In relation to such income, the company is not recognized as a tax agent
The company presented gifts individuals who are not employees. For example, to customers during a promotion	In such situations, the gift is income in in kind. But the company cannot withhold personal income tax, since the gift was given not in money, but in an item. And transfer tax from own funds a tax agent has no right (clause 9 of article 226 of the Tax Code of the Russian Federation). Therefore, within a month after the end of the year when the gift was given, it is necessary to notify the inspectorate of the impossibility of withholding personal income tax (clause 5 of Article 226 of the Tax Code of the Russian Federation). At the same time, personal income tax refers to personal taxes. This means that it can only be withheld if a specific recipient of the income can be identified. When advertising gifts, this is usually difficult to do. And if so, then there is simply no one to report to the tax authorities. Moreover, tax authorities simply physically cannot track all recipients of such gifts.
The company, as a commission agent, has entered into an agreement with a citizen for the sale of property (for example, a car dealership sells a used car)	The company does not have to submit a certificate in form 2-NDFL to the tax office. After all, the property received by the commission agent is the property of the principal (clause 1 of Article 996 of the Civil Code of the Russian Federation). Therefore, receiving income from its sale, the principal (citizen) must independently calculate and pay personal income tax
The company provided the individual buyer with a discount (bonus) for completing a certain volume of purchases	A discount or bonus in the form of a full or partial exemption from payment for a purchase is not a citizen’s income in kind. After all, in order to receive such a discount, the buyer must incur certain expenses and complete a number of additional conditions. This means that the company is not a tax agent in this situation.
A foreign resident employee's contract to work in Russia expired in the first half of 2013. Since his work visa also expired, he went to his homeland	At the end of the year, such an employee will be recognized as a non-resident. Formally, the company will have to collect the unwithheld personal income tax from him. However, this is impossible to do. In this situation, the organization, no later than January 31, 2014, had to submit a message to the inspectorate that it was impossible to withhold tax from it (clause 5 of Article 226 of the Tax Code of the Russian Federation). For this, a certificate in form 2-NDFL is used. But for income on which the company withheld tax during the year, by April 1 you must submit a 2-NDLF certificate with attribute 1

Help sign

All 2-NDFL certificates that you submit by April 1 must contain feature 1. Sign 2 is provided only for those certificates that the company had to submit by January 31, 2014 to report the impossibility of withholding personal income tax in 2013. If you confuse this sign, inspectors may decide that the company reported late about its inability to withhold tax, and did not submit the 2-NDFL certificate for 2013 at all.

Note! 2-NDFL certificates, which must be submitted by April 1, must contain attribute 1, not 2. Otherwise, inspectors may consider that the certificates have not been submitted.

Moreover, if you submitted certificates with attribute 2, then it is safer to report on the same income by April 1, submitting a certificate with attribute 1. This is what officials demand (letter of the Ministry of Finance of Russia dated October 27, 2011 No. 03-04-06/ 8-290). Otherwise, tax authorities have the right to fine the company 200 rubles. for each document. Although the judges believe that in such a situation there is no need to report again (resolution of the Federal Antimonopoly Service of the Ural District dated September 24, 2013 No. F09-9209/13).

Two ways to submit 2-NDFL certificates

On paper: in person or by mail by registered mail . Both methods are suitable only for those companies whose number of citizens who received income in 2013 did not exceed 10 people. The certificates must be accompanied by a register of income information in two copies, one of which will remain with the Federal Tax Service.
Electronically: on disks (flash drives) or via the Internet(special operator or website of the Federal Tax Service of Russia). The number of information grouped into one file should not exceed 3000. In the first of these options, a paper register of income information must be attached to each file. One of these documents remains with the Federal Tax Service, and the other is returned to the tax agent. Having received the certificates via the Internet, the inspection will confirm the date of receipt the next day electronic documents with a corresponding notice. Then, within 10 working days, the Federal Tax Service will send files with a register of information on income and a protocol for receiving information on income.

OKTMO instead of OKATO (clause 1.3)

Certificates for 2013 must include new code OKTMO. In paragraph 1.3, reflect the code of the municipality where the person for whom the certificate is being filled out received money. That is, the OKTMO code at the address where the company itself or its separate division is located. You can quickly find your OKTMO by company address on the nalog.ru website in the “Electronic Services” > “Federal Information Address System” section.

Perhaps the OKTMO code of your company or division consists of eight digits. But in the help under this indicator 11 characters are allocated. This means that in the last three free fields, put dashes. For example, OKTMO code 12445698 in paragraph 1.3 must be filled out as follows: 12445698 - - -.

Employee's name (clause 2.2)

If an employee changed her last name in 2013, the new one must be indicated on the certificate. There are two possible situations. The first situation: a woman has a tax identification number and has already reported a change of name to her tax office. Then the tax authorities will not have any questions regarding the certificate. The second situation: in the tax service database there is no information about the employee’s new surname. Then the inspectors will discover a discrepancy. In this case, they may require a copy of the woman's passport.

As a rule, in practice the second situation occurs more often. Therefore, prepare a copy of the employee’s passport in advance.

Taxpayer status (clause 2.3)

A tax resident is an employee who has spent 183 calendar days or more in Russia over the next 12 consecutive months. In this case, in paragraph 2.3 of form 2-NDFL, you must put status 1. And in the header of section 3 - the rate is 13 percent. Accordingly, a non-resident is an employee who has been in Russia for less than 183 days. Then in paragraph 2.3 put the status 2, in the title of section 3 - the rate is 30 percent.

Document code (clause 2.6)

In clause 2.6 you must fill in the code of your identity document. For Russian passports this is code 21. But representatives of the Federal Tax Service of Russia explained last year that this does not apply to all passports. You need to enter code 91 “Other documents” if the employee has a valid USSR passport. All Soviet passports are valid until they are actually replaced, unless, of course, the conditions for pasting a photograph into them upon reaching 45 years of age are met (letter of the Federal Tax Service of Russia dated June 3, 2013 No. ED-3-3/1951).

Employee address (clauses 2.8 and 2.9)

In paragraph 2.8, you must write down the employee’s address at his place permanent registration based on a passport or other supporting document. The temporary registration address is not included in the 2-NDFL certificate.

When filling out section 2 in relation to the income of non-residents (including Russian citizens) and foreigners, it is enough to fill out only paragraph 2.9 “Address in the country of residence”. In this paragraph, write the address of the citizen’s place of residence in the country permanent residence indicating the country code. Clause 2.8 “Residence address in Russian Federation» may not be filled out.

Taxable income and personal income tax (sections 3 and 5)

If during the year an employee’s income was taxed at different rates, there should still be one certificate. Let us explain with an example how to fill out the certificate. Suppose a company paid a person during the year income taxed at rates of 13% and 9%. Then sequentially fill out sections 3-5 of the Help for a rate of 13%. And then fill out sections 3 and 5 for a rate of 9%.

If form 2-NDFL does not fit on one page, fill out the required number of sheets. In the help header, number the second and each subsequent page. In this case, the “Tax Agent” field must be filled out on each help page.

Please note! If the 2-NDFL certificate does not fit on one page, you can draw up the document on several sheets, but they must be numbered.

Salary. Section 3 reflects the salary accrued in 2013. Whether it is issued to the employee or not is not important.

Salary taxes are considered withheld at the time of accrual. Therefore, in paragraph 5.3 of the 2-NDFL certificate, reflect the amount of personal income tax calculated for 2013, and in paragraph 5.4 - the amount of withheld tax. Let's say the company calculated salaries at the end of December 2013 and paid them on January 10, 2014. The accountant calculated personal income tax in December. The tax must be withheld at the moment when the employee receives the money in hand (clause 4 of Article 226 of the Tax Code of the Russian Federation). Nevertheless, the amount of payroll tax should be included not only in paragraph 5.3, but also in paragraph 5.4 of the 2-NDFL certificate.

True, there is one exception - when the salary was accrued in 2013, but the company did not pay it by April 1 (the deadline for submitting annual certificates). In this case, the salary will need to be included in the 2-NDFL certificate for 2014 (letter of the Federal Tax Service of Russia dated October 7, 2013 No. BS-4-11/17931@).

Vacation pay and other non-salary income. Let's assume the employee was on vacation, which began in December 2013 and ended in January 2014. Vacation pay is actually received on the day of its issue, because they are not income for the performance of labor duties (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). This means that income for December must include the entire amount of vacation pay that was issued to the employee in December. There is no need to distribute the amount between December and January when filling out the 2-NDFL certificate.

If vacation pay was accrued in 2013, but paid only in 2014, there is no need to include them in personal income tax reporting for 2013. However, like other non-salary income (non-production bonuses, dividends, payments civil contracts etc.), which were accrued in 2013 and will be paid in 2014. Anyone like that cash income is considered received on the day of payment.

There is also no need to include in the 2-NDFL certificate vacation pay that was recalculated and withheld from the employee due to the fact that he was recalled from vacation (letter of the Federal Tax Service of Russia dated October 24, 2013 No. BS-4-11/19079).

Revenue codes. For each type of income you need to put your own code. For example, for salary - 2000, for vacation pay - 2012, etc. But for some incomes a separate code is not provided. For example, for compensation for unused vacation, both related and not related to dismissal. Therefore, you need to use code 4800 “Other income”. In this case, it will be a serious mistake if you indicate code 2000. After all, having added the “vacation” compensation to the salary, the accountant will pay personal income tax on it no earlier than the end of the month. As for bonuses for holidays and anniversaries, reflect them in section 3 of the certificate as “other income.” It is not always easy to determine which income code to assign to a particular bonus given to an employee. The following principle must be applied here. If the bonus is awarded for production results, it relates to remuneration for the performance of labor or other duties (code 2000). And if the bonus is issued, for example, for a holiday or anniversary, this is “other income” (code 4800).

2-NDFL certificates are submitted to the inspectorate at the head office when:

Head office employees receive income from the head office.
. Certificates of income received from the head office (indicating the checkpoint and OKTMO code of the company) must be submitted to the inspectorate at the location of the company.
The employer is the largest taxpayer. For income from the head office, certificates are submitted at the place of registration of the company, and for income received from separate division, the company has the right to choose where to report: either at its location or at the location of an additional office.
Head office employees are on a long business trip in a separate unit. Such a business trip does not change your permanent place of work.

Deductions (sections 3 and 4)

Section 3 of the certificate provides columns for reflecting codes and amounts of deductions. They should not be confused with deductions, which are reflected in section 4.

Note! Do not confuse the deductions in sections 3 and 4. They are different; if you duplicate them, the tax base in paragraph 5.2 of the certificate will be calculated incorrectly.

Section 3 reflects professional tax deductions and amounts partially exempt from personal income tax on the basis of Article 217 Tax Code RF. For example, financial assistance in the range of 4,000 rubles. or a gift no more expensive than a similar amount. And in section 4, only the provided standard, social and property tax deductions are indicated. If such deductions are also reflected in section 3, then the result will be doubling and the tax base in paragraph 5.2 of the certificate will be calculated incorrectly.

2-NDFL certificates are submitted to the inspectorate at the location of the unit when:

Employees of separate departments receive income only from these same separate divisions.
Employees simultaneously receive income both at the head office and in a separate division. Certificates of income received from this additional office (indicating its checkpoint and OKTMO code) must be submitted to the inspectorate at the location of the unit.
Employees of separate divisions receive income from different divisions, which are in one municipal formation, but on the territory of different inspections. You can register and submit certificates to any of these Federal Tax Service Inspectors.
The company is the largest taxpayer decided that it would report the income of employees of its separate division at its location.

Personal income tax amount (clauses 5.3—5.7)

Ideally, the amount of tax calculated (clause 5.3), withheld (clause 5.4) and transferred (clause 5.5) should be the same. In fact, these amounts may differ for very good reasons. More may be calculated than withheld and transferred (for example, when wages are delayed).

The withholding can also be more than the accrued amount, for example, when the excess was taken from the employee and then recalculated. If the company does not have time to credit (return) the amount of excessively withheld personal income tax to the employee before submitting certificates for 2013, then in paragraph 5.6 it is necessary to reflect personal income tax amount, not credited (not returned to the employee) by the time the certificate was submitted. After final settlements with the employee, an updated Form 2-NDFL must be submitted to the inspectorate.

Note!

The 2-NDFL certificate form remains the same, only one line has been clarified - now instead of OKATO you need to put OKTMO.
2-NDFL certificates can be submitted on paper only if the information is filled out for 10 people or less. In other cases - only electronically: on a flash drive or via the Internet.
If during the year a person received income subject to personal income tax at different rates, he must still fill out one 2-NDFL certificate.

February 2014