Certificate 2-NDFL - new form for 2021: form and sample filling

Certificate in form 2-NDFL is one of the most popular documents. It is compiled and presented to the regulatory authorities by a tax agent: an entrepreneur or organization that paid money or other income to subordinates. As a rule, these are employers. In this case, a certificate must be drawn up for each person who receives income.

The certificate is needed to confirm the amount of income that a person received for a particular period (usually a year), as well as the amount of personal income tax withheld from this income. With the help of such certificates, tax inspectors check whether the organization has correctly applied deductions and calculated the amount of tax payable to the budget.

Who will need a 2-NDFL certificate?

Certificate 2-NDFL with attribute 1 is submitted for each individual to whom the organization paid income.
An exception will be those to whom income was paid: ▪ under sales and purchase agreements; ▪ under agreements concluded as with entrepreneurs; ▪ in the form of dividends (if the organization is a JSC). A 2-NDFL certificate with attribute 2 must be submitted for those individuals from whose income the organization was unable to fully withhold the calculated personal income tax (Clause 5 of Article 226 of the Tax Code of the Russian Federation, Section II of the Procedure for filling out the certificate).

This situation is possible, for example, when giving an individual who is not an employee of the organization a gift worth more than 4,000 rubles. For these same people, you also need to submit a 2-NDFL certificate with attribute 1 (letter of the Federal Tax Service of Russia dated March 30, 2016 No. BS-4–11/5443).

The certificate in form 2-NDFL indicates the amount of income paid in cash or non-monetary form and the amount of funds to be transferred to the budget.

The procedure for filling out sections of the certificate in form 2-NDFL, as well as the format for submitting it to the tax authorities in electronic form, were approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7–11/ [email protected]

Where is a 2-NDFL certificate required?

Certificate 2-NDFL is needed for submission to the tax office (clause 5 of Article 226, clause 2 of Article 230 of the Tax Code of the Russian Federation) or for issuance to an individual upon his application (clause 3 of Article 230 of the Tax Code of the Russian Federation).
A certificate must be submitted to the tax office when:

• the tax agent has paid income from which he must withhold and transfer income tax to the budget (clause 2 of Article 230 of the Tax Code of the Russian Federation);
• the tax agent paid income from which it was not possible to withhold tax. Then, no later than 2 months after the end of the tax period, you need to notify the inspectorate about the impossibility of withholding tax and, based on the results of the tax period, submit information in form 2-NDFL (clause 5 of Article 226 of the Tax Code of the Russian Federation).

If an individual approaches a tax agent with an application to issue him a 2-NDFL certificate, then most likely he needs it:

• to a new place of work in order to receive standard tax deductions. To provide such deductions, all income paid since the beginning of the year is taken into account, including income from the previous employer (paragraph 2, paragraph 3, article 218 of the Tax Code of the Russian Federation);
• for the 3-NDFL declaration, filled out on the basis of information from the 2-NDFL certificate;
• for submission of a claim elsewhere (for example, when applying for a loan from a bank).

The taxpayer is not obliged to report for what purposes and where he needed the 2-NDFL certificate.
In this case, the tax agent cannot refuse to issue a certificate. The certificate is signed by the head of the organization or any official authorized to do so by internal documents of the company (for example, by order of the head).

In particular, the certificate can be signed by the chief accountant, deputy chief accountant, or accountant responsible for payroll calculations.

What it is

This paper is represented by consolidated type documentation, which reflects the main links to information about debt obligations; they are indexed for a certain time period. The register must be completed once a year, and then given to the inspection together with the rest of the set of certificates and documents. It contains a basic list of information.

• Data about the employer associated with TIN and KPP codes;
• list of persons for whom information was submitted with the provision of personal data;
• number of certificates sent to the Federal Tax Service.

If there is no consolidated documentation format, the tax service may refuse to accept certificates.

Deadline for submitting 2-NDFL certificates and penalties for violations

Certificate 2-NDFL with feature 2 must be submitted no later than March 1 of the year following the year of payment of income, and a certificate with feature 1 must be submitted no later than April 1 (clause 5 of Article 226, clause 2 of Article 230 of the Tax Code of the Russian Federation).

Thus, for 2021 you must submit 2-NDFL certificates (clause 7, article 6.1 of the Tax Code of the Russian Federation):

• with sign 2 – no later than 03/01/2018;
• with sign 1 – no later than 04/02/2018 (April 1, 2017 – a day off).

If you do not submit 2-NDFL certificates on time, then two fines may be imposed simultaneously:

• per organization – in the amount of 200 rubles. for each certificate (clause 1 of article 126 of the Tax Code of the Russian Federation);
• for an official of the organization - in the amount of 300 to 500 rubles. (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

If the Federal Tax Service discovers that the 2-NDFL certificate contains false information, for example, an incorrect TIN (assigned to another person), a fine of 500 rubles will be imposed on the organization.
for each certificate with errors. A fine for false data can be avoided if the tax agent independently identifies an error in the 2-NDFL certificate for 2021 and submits a corrective 2-NDFL certificate in a timely manner (before the Federal Tax Service Inspectorate finds the error).

When should I submit a report to the Federal Tax Service?

Taxpayers will have to submit reports using the new forms within several deadlines. Now the last date for submitting the report depends on whether tax has been withheld from the income paid or not. The legislation defines the following conditions:

1. If the tax is withheld (sign “1” or “3”), then the organization must send the report no later than April 1 of the year following the reporting year. In our case, April 1 falls on a working Monday, therefore, no postponements are expected; submit a report to the Federal Tax Service before 04/01/2019.
2. It is impossible to withhold tax (attribute “2” or “4”) - the organization must report on such payments before 03/01/2019.

How to fill out a 2-NDFL certificate

The procedure for filling out a certificate in form 2-NDFL, as well as the format for submitting it in electronic form, was approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7–11/ [email protected]
Section I

Provide information about the organization.

In the “OK Code” field, fill in the data if: ▪ the individual received income from the head division of the organization - OKTMO and KPP code of the organization; ▪ an individual received income from a separate subdivision (SU) of the organization - OKTMO and KPP code of the separate subdivision.

Section II

Indicate information about the individual for whom the certificate was drawn up. In the “Citizenship (country code)” field, you must indicate the code of the country of which the individual is a citizen. The code is taken from the All-Russian Classifier of Countries of the World (OKSM). For example, for an employee who is a citizen of the Russian Federation, you need to enter the code 643. In the “Identity document code” field, enter the code in accordance with the Directory. For example, a passport of a citizen of the Russian Federation corresponds to code 21.

Section V

Shows the total amount of: ▪ income reflected in section 3 of the certificate; ▪ calculated and withheld personal income tax from this income; ▪ tax transferred to the budget. In this case, the amount of personal income tax calculated from the salary for December of the current year is always reflected in the 2-NDFL certificate for the same year in the fields: “Amount of tax calculated” and “Amount of tax withheld.”

Section III-V

If during the year the same person was paid income subject to personal income tax at different rates, you must submit one certificate 2-NDFL to the Federal Tax Service, filling out separate sections 3–5 for each personal income tax rate. If there are no indicators, zero is entered.

Section III

Information is provided on income received by an individual, taxed at a specific tax rate (13, 15, 30 or 35%), and on tax deductions that apply to specific types of income. These include, in particular, professional deductions and amounts not subject to personal income tax under Art. 217 Tax Code of the Russian Federation. Standard, property and social deductions are not shown in section 3.

Income amounts are reflected in chronological order, broken down by month and income code. In this case, the amounts of income are shown in the month in which the corresponding income is considered actually received. For example, if an employee received a salary for December 2021 in January 2021, then its amount must be reflected in the certificate for 2016 as part of income for December.

Section IV

Standard, social and property tax deductions provided to individuals are reflected. Such deductions can be provided only to tax residents of the Russian Federation in respect of income taxed at a rate of 13% (except for dividends) (clause 3 of Article 210 of the Tax Code of the Russian Federation). If a person received income from an organization that is taxed at other rates, or is not a resident, then zeros must be entered in the amount fields of this certificate (Section I of the Procedure for filling out the certificate).

Section V

Shows the total amount of: ▪ income reflected in section 3 of the certificate, subject to personal income tax at the rate indicated in the title of this section; ▪ personal income tax calculated and withheld from this income; ▪ tax transferred to the budget.

The amount of personal income tax calculated from the salary for December of the current year is always reflected in the 2-NDFL certificate for the same year in the fields: “Tax amount calculated”, “Tax amount withheld” and “Tax amount transferred”. It doesn’t matter that the tax can be withheld and transferred to the budget next year.

Information about an individual - section No. 1

This is an introductory part of the report and therefore does not have a corresponding section. In the header of the document, indicate the TIN and KPP of the reporting organization. Then enter the page number (for a new certificate - 001). Next, indicate the reference number in order, the reporting year for which information on income is provided. In our case, this is 2019. Now we enter the number of the adjustment (for a report submitted for the first time, put “00” or a dash), indicate the code of the receiving Federal Tax Service.

Then we enter the name of the taxpayer. If there are blank cells in this field, put dashes. Now we enter the registration details of the institution: OKTMO and phone number. If the enterprise is at the stage of reorganization, then the corresponding code and TIN, KPP of the reorganized company should be indicated (Appendix No. 2 to the Order of the Federal Tax Service No. MMV-7-11/).

We indicate information about the employee who received taxable income in the reporting year 2021. Enter your last name, first name and patronymic (if available). We indicate the employee's tax identification number. The status is determined by the following conditions:

• 1 - tax withheld and paid to the budget;
• 2 - tax is not withheld from the employee;
• 3 - if the tax is withheld, but the successor organization reports;
• 4 - the report is submitted by the legal successor, the tax is not withheld.

Now enter the date of birth in the format “DD.MM.YYYY” and citizenship code. For Russians - “643”.

Then we register information about identity documents. For a passport, enter code “21”, then enter the series and document number.

In section No. 4 of the reporting, include information about all types of tax deductions that were provided to an individual in the reporting year 2021.

Enter information about the tax agent according to the general rules. Enter your full name. manager or legal representative. Provide information about the power of attorney if necessary. Enter the date and signature.

The full list of income codes is regulated in Appendix No. 1 to the Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ (as amended on October 24, 2017). So, for example, the income code “Dividends” in sample 2-NDFL for 2021 is “1010”, and the salary under an employment contract is “2000”. As of January 1, 2018, officials introduced five new income codes and only one for deductions.

The list of tax deductions approved in Appendix No. 2 to the Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ (as amended on October 24, 2017) was supplemented with a new code 619 - a deduction in the amount of the positive financial result (interest) received by the employee for transactions recorded on an individual investment account.

Officials noted that no changes are expected in terms of determining revenue codes and providing deductions. Therefore, assign ciphers according to the current rules.

Deductions for amounts according to the dividend income code in the 2-NDFL certificate form (new form 2019) are not applicable! Such instructions are enshrined in paragraph 3 of Art. 210 NKRF. Moreover, dividend payments should be reflected separately from “salary” receipts.

Revenue codes

The 2-NDFL certificate must indicate all income that was received by an individual in the reporting time period: salaries, bonuses, vacation pay, etc. Data on deductions is entered: property, social, standard, the amount of taxes deducted from income.

There are cases in which tax withholding is not possible. The tax agent must submit the relevant certificate before 01.03.