Which he must provide to the financial institution. One of the required documents in this list is a certificate in form 2-NDFL.

It is worth taking a closer look at what this certificate is, what information it contains, and in what other cases it may be required.

Certificate 2-NDFL is a document that contains information about the income of an individual and the amount of personal income tax transferred for him. This document is most often issued to the employee by the employer, who acts as a tax agent for him.

Such organizations can request this certificate in the following cases:

1. Banks and other financial and credit institutions - when the borrower obtains a loan, especially for a large sum. Since the certificate contains information about the employee’s income, on its basis the bank makes a conclusion about the client’s solvency.
2. Tax office - upon receipt tax deduction. As is known, the amount of deduction cannot be greater than the amount income tax paid for an employee for a certain period.
3. Pension Fund - at the time of appointment and.
4. Organs social protection- to make a decision on assigning benefits to the family as low-income.
5. Guardianship authorities - when adopting a child or establishing guardianship over him. The document is required to assess the income level of potential parents or guardians, as well as to assign them benefits.
6. The court - at the time of assigning the amount of alimony, which is calculated as a certain percentage of income.
7. Employment Center - during registration and payment.
8. Embassy - for visa processing.
9. Another employer - to assess the employee’s previous salary level and assign him payment in a new place.

This is not a complete list of situations in which this certificate may be needed.

In addition, the employer must provide data on form 2-NDFL in deadlines hand over to tax office.

Structure

The certificate is completed according to in the prescribed form, approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@. It includes the following sections:

Heading

It indicates the document number (in accordance with the registration log), the date and year of completion, as well as the Federal Tax Service code and the adjustment number.

Section 1

Tax agent information. Here is the information about the employer:

• name (for a legal entity) or surname, first name and patronymic (for an individual);
• telephone (preferably landline);
• OKTMO code.

Section 2

Information about the individual who is the recipient of the income. This section contains information about the specific employee in whose name the document is drawn up. It contains the following data:

• Date of Birth;
• residence address;
• series and passport number.

All this information must fully correspond to the passport data, because otherwise the certificate will be invalid.

Section 3

Income taxed at the rate. This item displays information on the income that was received by the employee for a certain period, and also indicates their code. In most cases, data is provided for at least the previous six months. The tax rate at which personal income tax is calculated is most often 13%.

Section 4

Standard, social, investment and property tax deductions. This section must only be completed if specified period the employee used any of the tax deductions provided for in the Tax Code of the Russian Federation.

Section 5

Total income and tax amounts. This summarizes information on the amounts of income and taxes accrued on them. The data in this paragraph must correspond to the information in section 3.

It is worth considering that when indicating the amounts of income and tax, you must indicate the numbers in rubles, without kopecks, since this is how taxes are paid to the budget.

Nuances of registration and receipt procedure

The certificate is prepared and issued by the employer’s accounting department at the place of work individual. In this case, this document can be issued to the employee along with. If this does not happen, then he can apply for a certificate from his former employer even after dismissal.

When applying for a certificate, the employee does not have to tell the employer for what purposes he wants to receive this document. However, the law does not provide for liability for the employer for refusing to issue a document.

A certificate can be prepared how in in electronic format, and on on paper. In the first case, it is filled out on the computer and signed electronic signature leader. This option for document execution is most often used when the employer submits a certificate to the Federal Tax Service.

If a document is drawn up for an employee, it is usually prepared on paper. In addition to filling out the sections of the certificate with the most complete and accurate information (in accordance with the documents), the certificate must contain the following mandatory details:

• signature of the manager (or chief accountant, if he is authorized to do so);
• seal of the organization (placed in the lower left corner, in a special place for printing).

The signature is made in blue pen and should not be covered with a seal. Corrections in the document are not allowed - if an error was made, you must fill out a blank form again. The employer has 3 working days from the date of the employee’s application to prepare the certificate.

Validity

The legislation does not establish the exact validity period of the certificate, since it can be issued for various reasons. For example, if it is required to obtain a tax deduction, then data for the three previous years may be needed - precisely for this maximum period you can get a deduction.

When issuing a certificate for a bank, information about its expiration date must also be clarified at a specific financial institution. Since banks most often require the most recent data, the certificate must be issued no later than a month before applying.

There are also no requirements for the number of applications for a certificate. The employee has the right to do this an unlimited number of times if he needs it to submit it to certain authorities. Since this document is made within short period of time, then the employee should not have any problems with its receipt and timely provision at the place of request.

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In accounting, wages are calculated on the last day of the month worked by posting (clause 18 of PBU 10/99):

- DEBIT 20 (23, 25, 26, 29, 44) CREDIT 70
On the same day, personal income tax is calculated:

- DEBIT 70 CREDIT 68 subaccount “Calculations for personal income tax”
And the payment of wages for various reasons can happen much later than expected, sometimes several months late and even, as stated in the reader’s letter, next year.

How to calculate personal income tax when wages are delayed

The tax base for personal income tax is the difference between income taxed at a rate of 13% and tax deductions (clause 3 of article 210 of the Tax Code of the Russian Federation).

The date of receipt of income in the form of wages is considered to be the last day of the month for which wages are accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation). In December 2013 it is the 31st.

Personal income tax is calculated in as usual. Determine the amount of taxable income and deductions. Next, calculate the value tax base and the amount of tax.

When determining the amount of deductions, the income that was actually accrued to the employee as of December 31 is taken into account.

However, until the actual payment of income (delivery in hand, non-cash transfer to the employee’s personal account or in another way), tax cannot actually be withheld (clause 4 of Article 226 of the Tax Code of the Russian Federation).

Example. For the period from January to November 2014, Ya.N. Samsonov received a salary of 220,000 rubles. For December 2014 - 20,000 rubles.

The employee has the right to standard deduction for one (first) child. How to calculate personal income tax?

The amount of taxable income for December 2014 is 20,000 rubles. It can be reduced by the amount of the standard child tax credit.

The employee’s total income for January - December 2014 amounted to 240,000 rubles. (RUB 220,000 + RUB 20,000), which is less than RUB 280,000. — limit amount income to provide a “children’s” deduction (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation). Personal income tax amount for December 2014 will be 2418 rubles. [(RUB 20,000 - RUB 1,400) × 13%].

How to fill out if your salary is late

Let's assume that the salary for December of last year will be issued only in April or May.

By this time, the deadline for submitting information on Form 2-NDFL with feature 1 has already expired.

Let us remind you that form 2-NDFL “Certificate of income of an individual for the year 20_” was approved by order dated November 17, 2010 No. ММВ-7-3/611@.

Certificates in form 2-NDFL with sign 1 for last year must be submitted no later than April 1 of the current year (clause 2 of Article 230 of the Tax Code of the Russian Federation).

Ambiguous explanations for filling out form 2-NDFL

At the end of 2013, specialists from the Federal Tax Service of Russia issued a letter explaining that if last year’s salary is issued after the deadline for filing Form 2-NDFL, it can be included in next year’s income. We are talking about the letter dated 10/07/2013 No. BS-4-11/17931@ (hereinafter referred to as the letter dated 10/07/2013).

Independent experts disagreed on the new clarifications.

Salaries not received; do not include in last year’s report. Some experts agreed with the position of the Federal Tax Service of Russia, arguing that it is impossible to include expired tax period amounts that the employee may never receive.

Include the accrued salary in the report for the previous year. Other experts considered that the letter dated 10/07/2013 contradicts tax legislation, namely paragraph 2 of Article 223 Tax Code. If the salary was accrued, for example, for work in December last year, it must be included in income for December last year.

Section II of the Recommendations states the following: “In the “Month” column, the serial number of the month of the tax period corresponding to the date of actual receipt of income, determined in accordance with the provisions of Article 223 of the Tax Code, is indicated in chronological order.”

As we noted above, in accordance with paragraph 2 of Article 223 of the Tax Code, the date of receipt of income in the form of wages is considered to be the last day of the month for which wages are accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation). Therefore, in section 3 of form 2-NDFL, it is necessary to indicate the accrued, but not yet paid, wages to the employee for December of last year.

Two certificates in form 2-NDFL

If the salary is for last year paid after the deadline for submitting form 2-NDFL, if the salary is delayed with sign 1, the report will have to be submitted twice.

Form 2-NDFL must be submitted for the first time no later than April 1. When filling it out, in paragraph 5.3 you should indicate the amount of calculated personal income tax, including the amount of accrued but unpaid wages for December 2013.

Since the salary has not been paid, tax cannot be withheld from it (clause 4 of Article 226 of the Tax Code of the Russian Federation).

Therefore, different amounts will appear in paragraphs 5.3 and 5.4 of form 2-NDFL. The calculated tax will be greater than the withheld tax.

The amount of unwithheld personal income tax must be reflected in paragraph 5.7 of form 2-NDFL.

In order to avoid claims from outside, we recommend attaching a covering letter to the 2-NDFL form explaining the indicator in paragraph 5.7 of the 2-NDFL form. A sample first cover letter is provided below.

The second time after paying off the debt wages Clarifying certificates should be sent to the tax office in form 2-NDFL.

In the updated report, the indicator in paragraph 5.3 “Amount of tax calculated” will coincide with the indicators in paragraph 5.4 “Amount of tax withheld” and paragraph 5.5 “Amount of tax transferred”, and the cell in paragraph 5.7 will become empty.

When drawing up a clarifying form 2-NDFL, instead of the previously submitted one, you should indicate:

In the “No. ____” field - the number of the previously submitted form 2-NDFL;

In the “from ____” field - the new date of preparation of form 2-NDFL.

The salary certificate in form 2 personal income tax was approved in 2015, in January 2018 the tax authorities approved new form reporting, which must be submitted starting from 2017. Many indicators are filled out taking into account certain codes. For example, the tax code in the personal income tax certificate form 2, where the first two digits indicate the region, the second pair of digits is the IMNS code. A business entity can clarify this value from the directory.

To reflect the salary, the list of codes is more voluminous; it is precisely this that raises questions when filling out the declaration. Using ciphers you can calculate average salary for benefits, these codes will also help assess the borrower’s solvency when determining the size of the credit line.

The codes used in personal income tax declaration 2 were approved by tax authorities in 2015, in addition, changes were made in 2016 and 2017. The codes are indicated next to the salary in the personal income tax certificate 2 in the third section; it is necessary to indicate the deduction codes that were applied to these salaries when calculating personal income tax.

The following income codes are most often used in 2 personal income taxes:

• 2000 – salary and equivalent payments for performing physical activities. face of their work responsibilities. Only income transferred in cash should be included in this item;
• 2010 – salary, which is transferred within the framework of civil contracts;
• 2012 – includes vacation amounts;
• 2013 – compensation for the unused part of vacation, paid upon dismissal;
• 2300 – payments for certificates of incapacity for work;
• 2510 – transfer of utility bills, vacation or food for an employee;
• 2530 – remuneration transferred in kind;
• 1010 – dividends.

Sample certificate of salary 2 personal income tax:

Certificate of earnings for calculating benefits

Declaration 2 is required in many cases, including for calculating sick leave, for which it is necessary to calculate the average salary of individuals. persons over the past 2 years.

The accountant reflects the entire salary in personal income tax certificate 2, broken down by accrual items and months, there is also total amount all rewards for calendar year or other requested period. The main feature of form 2 personal income tax is the ability to track payments, the source of which was not social insurance, but company funds. The amount of accrued benefits should be excluded from the calculation of the average salary.

If at the new place of work physical. the person does not provide form 2 personal income tax from previous employment, sick leave in the absence of the previous salary, it will be calculated from the amount established by law minimum wage, and this is perfect small amounts, and it will be unprofitable for the employee.

To determine income, social security employees divide 1 month's taxable compensation by the number of dependents. If the sum resulting from the division is lower living wage in the area, such physical Social security will transfer additional benefits to the person.

In case of registration at the employment center and obtaining the status of unemployed, physical. the person will be paid benefits. To calculate it you will also need form 2 personal income tax, from which you can calculate average earnings over the past three months.

Help for the employment center on company letterhead

The amount depends on the salary data. social benefits on unemployment. Information will be required at the employment center when a person is registered in order to find a new job. The applicant must have with him an income statement in Form 2 of the personal income tax, which he was required to provide upon dismissal. However, the center staff will ask you to fill out a different form.

A certificate for the employment center can be issued in two ways:

• On company letterhead;
• on the form of the employment center.

If reporting for employees is submitted on company letterhead, the following data must be indicated:

• TIN, OKVED of the employer's enterprise;
• registration code with the tax authority;
• full last name, first name and patronymic of the former employee;
• name of the company according to the statutory documents;
• information about the beginning and end of physical work. persons at this enterprise;
• average salary for the last 3 months. Information should be provided in numbers and words;
• length of paid work in calendar weeks in the year before dismissal;
• indicate how many hours the employee worked per day, as well as the number of working days per week, subject to full working time, indicating dates;
• similar data should be indicated for part-time working weeks, as well as on the basis of which article such a schedule was established for him;
• if periods are excluded from the salary calculation, the dates and reasons for this action;
• personal account persons or other reasons for issuing the document;
• signatures of the manager and chief accountant, their transcripts, contact number, stamp and date of document generation.

An employee of the employment center can provide his form for filling out in the organization, recommended by the Ministry of Labor of Russia on August 15, 2016.

Let's consider this situation using the example of an enterprise where an employee worked before contacting the employment center:

• Shirokova E.A. worked for the company from 10/01/2009 to 11/25/2016;
• The work schedule was set to standard - 8 hours a day, 5 times a week;
• for the entire year before dismissal, the employee was on sick leave once from September 6 to September 14, 2016. This period is excluded from the calculation;
• the average salary for 3 months was 45 thousand rubles. 10 kopecks

To form of this document There are no special requirements; it is not always clear whether there is a need to fill out personal accounts and pay slips on the basis of which income was accrued to the employee.

Sample document for this example on employment center letterhead:

The sample document can also be regulated at the regional level. As an example, we give a certificate form for the city of Moscow, approved on November 6, 2014, which can be used by tax agents of this territorial affiliation.

A sample of filling out a certificate based on the same primary data about the employee; in addition, the document contains information about part-time working hours in accordance with Art. 93 of the Labor Code.

The form approved for the city of Moscow is much easier to fill out than the Ministry of Labor sample, since it contains fewer details that are associated with calculating the average income of an employee.

If an employee needs a salary certificate for a certain period indicating only the place of work, position and accrued remuneration with calculation average size, you do not need to fill out 2 personal income taxes.

If necessary, you can independently calculate the personal income tax from your salary using the formula. The accountant will generate the indicators on the company’s letterhead. The document is signed by the manager and the chief accountant, certified by a seal and registered in the prescribed manner.

Conclusion

When calculating benefits for certificates of incapacity for work at a new place of work, you will need not only a declaration of personal income tax 2 but also a salary report in form 182n. This is an official document and must be completed entity must be taken with full responsibility. The indicators will be taken into account, and sick leave income will be calculated based on them.

Workers often turn to their employer with a request to issue a certificate in Form 2-NDFL in order to receive a loan with an inflated salary, but the risks when issuing such a document for an employee are quite high. These actions may be regarded as fraud or forgery of documents, which will entail bringing the perpetrators to justice.

Bank lending is very popular today. To obtain a loan from a bank, the consumer must confirm his reliability by providing a certificate of earnings. Depends on him maximum size loan and conditions for receiving it.

False 2-NDFL certificates are applied for in two cases:

• If you wish to receive a loan in an amount exceeding the maximum allowable for the profit received;
• When the funds actually received exceed the officially registered salary.

If a citizen is officially employed and receives a “white” salary, then the chance that the employer will agree to issue him a certificate with an inflated amount of earnings is minimal. It’s another matter if it works according to a “gray” scheme. In this case, the employer may agree to draw up the necessary document indicating the actual earnings received, and not the official one.

Certificate 2-NDFL has unified form, and is a special form in which data on the amount of income of an individual for reporting period. Such a report is prepared once a year and submitted by the employer to the tax authority.

But if necessary, for example, to obtain a loan, this document can be issued a second time. In this case, the employee is not obliged to notify the management of the enterprise about the purpose of obtaining a certificate of income. The employer does not have the right to refuse to issue Form 2-NDFL, but at the same time he must enter official income into the report.

If a worker requests that inflated data be included in the income certificate, then authorized persons do not have to give consent. But, despite the fact that such actions are a violation of the law, some meet employees halfway and issue them Required documents. But this can bring a lot of problems to the enterprise and the perpetrators.

The legislative framework

In accordance with Article 129 of the Labor Code of the Russian Federation, salary is a type of monetary remuneration for the employee’s performance of the duties assigned to him by the employment contract. These payments also include additional charges, both compensatory and stimulating. The salary amount, according to Article 57 of the Labor Code of the Russian Federation, is one of the mandatory conditions that must be contained in the employment agreement.

According to current legislation, taxes must be paid on all income, except individual species payments, an exhaustive list of which is specified in Article 217 of the Tax Code of the Russian Federation. Wages are not included in this list, so they are taken into account when determining the tax base. In accordance with clause 1 of Article 210 of the Tax Code of the Russian Federation, personal income tax must be paid from it.

The necessary deductions are made, in accordance with paragraphs 1.4 of Article 226 of the Tax Code of the Russian Federation, by the employer as a tax agent. The withheld fees from workers' wages are reflected by them in accordance with clause 1 of Article 230 of the Tax Code of the Russian Federation in the appropriate register.

Responsibility for issuing an inaccurate 2-NDFL certificate

According to the letter of the Federal Tax Service No. BS-4-11/20817 dated November 1, 2016. employer as tax agent, is obliged to enter correct personal data in form 2-NDFL, as well as information about the amount of earnings. Providing incorrect data entails liability, even if these actions were committed unintentionally and were not intended to distort or conceal data. For each document issued containing false information, the employer will be penalized penalty in the amount of 500 rubles.

Issuing a 2-NDFL certificate with a deliberately inflated amount of income is considered by law as an offense and is subject to several rules, including those involving criminal liability:

• Article 292 of the Criminal Code of the Russian Federation regulates such a phenomenon as official forgery. This rule applies to authorized officials who have committed guilty actions. For example, the head of a company, director, accountant, OK employees, if they deliberately entered false data into the 2-NDFL certificate.
• Article 327 of the Criminal Code of the Russian Federation - prescribing punishment for forgery of seals and forms, if such was committed during the process of drawing up the specified document.
• Federal Law No. 162-FZ - involves attracting criminal liability persons for fraud, for issuing counterfeit documents and their subsequent sale. Also, if such actions were committed with the aim of partially or completely concealing another offense.

In this case, not only the persons who issued forged documents, but those who used them can be held accountable.

Arbitrage practice

Issuing a 2-NDFL certificate with deliberately false data is a risky undertaking, since in this situation events can take several paths, most of which involve negative consequences. Penalties are imposed on guilty persons, and in exceptional cases, they may even be imprisoned.

First of all, you need to understand when the fact of forgery of documents was revealed: before receiving the loan and after. If there is a discrepancy real income data in the 2-NDFL certificate was identified at the stage of document verification, then the negative consequences may be limited to refusal to issue a loan and the applicant’s inclusion in the database of unreliable consumers.

At the same time, if serious violations of the law were committed during the execution of the document, the bank may file a statement with the police. In this case, a criminal case will be initiated for fraud or forgery of documents.

If the forgery was discovered after the applicant received Money, due to the impossibility of fulfilling its obligations under loan agreement, then the liability may be more stringent. A citizen who provides false documents is held accountable along with the official who issued him a certificate of income. In this case, a fine is often chosen as a sanction.

Authorized executive, who issued a 2-NDFL certificate with an inflated salary of an employee, may be held accountable under Article 292 of the Criminal Code of the Russian Federation. As a measure of influence in in this case fines and even imprisonment are applied.

IN judicial practice Other situations also occur. A person who has submitted an income certificate containing false information may be released from liability. In practice, this happened due to the fact that the lawyer presented evidence that this certificate was not an official document.

The execution of this document does not give the citizen any privileges and does not relieve him of responsibilities. In addition, the presence of a 2-NDFL certificate does not guarantee a loan. Based on this data, the court decided to release the citizen from liability.

But this is not the only danger for the employer. An employee who has received a 2-NDFL certificate with inflated data can go to court and demand payment of wages according to the document issued to him. In this case, the certificate will act as evidence of incorrect calculations with the employee.

For example, the official salary of an employee is 10 thousand rubles. At the request of the citizen, he was issued a certificate in which his earnings were increased to 30 thousand rubles. If the employee decides to go to court and provides employment contract, payslips and certificates, then with a high probability, the requirements for payment of the missing amount will be satisfied.

At the same time, according to the standards current legislation, the deadlines for going to court will not be violated, since the salary was paid to him monthly. In addition, he learned about the “incorrect” accrual after receiving the 2-NDFL certificate. The employer, for its part, will not be able to prove payments in the amount specified by it. As a result, the court will oblige him to compensate the missing amount to the employee.

Note: Form 2-NDFL certificate was approved by order of the Federal Tax Service of Russia dated 10/02/2018 N ММВ-7-11/566@. It came into force on January 1, 2019. The order also approved a separate form of certificate for issuance to employees. Now it is called “Certificate of income and tax amounts of an individual.” Outwardly, it is no different from the old 2-NDFL form.

You can download the old form 2-NDFL for free from this link.

The new form of 2-NDFL certificate submitted to the tax office can be downloaded.

The form of a certificate of income and tax amounts of an individual issued to an employee can be downloaded.

Note: 2020 will be the last year for which you will need to submit a 2-NDFL certificate. From 2021 this reporting form repealed (Law No. 325 of September 29, 2019). The information that was included in it will be reflected in the calculation of 6-NDFL - its form will be changed.

How to fill out a 2-NDFL certificate

WITH detailed instructions by filling out new form You can find the 2-NDFL certificate submitted to the Federal Tax Service on this page.

As for filling out the certificate issued to employees, the Federal Tax Service has not prepared a separate procedure for its execution, and therefore, it can be filled out in the same way as before. Instructions for filling out the old 2-NDFL certificate form can be downloaded from this link.

Samples of filling out 2-NDFL and certificates of income and tax amounts for an individual, relevant in 2020

Below are examples of filling out a certificate in form 2-NDFL and a certificate of income and tax amounts for an individual. In 2020, they have not lost their relevance.

Note! Since the beginning of 2020, the rules and deadlines for submitting Form 2-NDFL to the Federal Tax Service have changed. It must be submitted by or before March 1 next year. In 2020, March 1st falls on a holiday, so the deadline is moved to March 2nd. Another important change is that companies and individual entrepreneurs with more than 10 employees will have to submit the form electronically.