Preparation of 2-NDFL certificates for 2021 for employees - new form and sample for downloading

With the arrival of the new year, employers have the obligation to prepare certificates of income for employees in form 2-NDFL. A certificate is filled out for each worker, a unified register is compiled with data on completed documents, after which the documentation is submitted to the Federal Tax Service in electronic or paper form.

The article presents the 2-NDFL form, current for 2021, as well as a sample filling out for 2021.

Important: For information on income and tax amounts of an individual for 2021 and 2021, see here.

What information should be included in the header?

According to the approved rules for filling out 2 personal income taxes in 2021, the first stage of generating a certificate is filling out the header. The header of the reporting form states:

• The tax period, that is, the year after which the reporting is prepared.
• The document number given by the originator.
• Date of reporting on citizens' income.

In the Sign field, mark the number 1 (clause 2 of Article 230 of the Tax Code of the Russian Federation) or 2 (from clause 5 of Article 226 of the Tax Code of the Russian Federation). The correction number can be:

• 00. Primary form.
• 01, 02 and onwards. Corrective certificate.
• 99. Cancellation form.

The certificate indicates the code of the fiscal service to which it is sent. This is a 4-digit combination of numbers that is assigned to each division of the Federal Tax Service of the Russian Federation. The figure is determined taking into account the name of the territorial inspection where the entrepreneur or legal entity is registered. The first 2 digits of the combination indicate the region code, and the last digits indicate the fiscal service code.

Accrued but not paid wages

A separate set of questions concerns situations when the 2-NDFL certificate needs to reflect accruals for which the actual issuance (transfer) of money did not occur. These could be cases of delayed payment of wages due to the fault of the employer (lack of funds, etc.), or cases where it was not possible to issue money due to the fault of an employee who simply did not show up for payment. Let's look at specific situations.

Due to the financial difficulties that arose in the organization in 2021, the last payment of wages took place in June 2021. All subsequent salary amounts were accrued but not paid. How to reflect unpaid amounts in the 2-NDFL certificate?

The Procedure for filling out the new Form 2-NDFL repeatedly mentions that income is reflected in the month when it is considered actually received (clauses 4.1, 4.3, 4.11, 6.1, 6.2 and 6.8 of the Procedure). And the date of actual receipt of income for personal income tax purposes is determined on the basis of the provisions of Article 223 of the Tax Code of the Russian Federation. Let us recall that the norms of Article 223 of the Tax Code of the Russian Federation should have been applied when filling out the previous form 2-NDFL, which also spoke about reflecting income in the month of actual receipt. This conclusion is confirmed, in particular, in letters of the Federal Tax Service of Russia dated 08/01/16 No. BS-4-11/ [email protected] (answer to question No. 12) and dated 03/02/15 No. BS-4-11/3283 (see “ The Federal Tax Service has clarified how to reflect last year’s salary paid in 2015 in 2-NFDL.”

Accordingly, in order to understand how to reflect accrued but unpaid wages in the 2-NDFL certificate, you need to refer to the rules of Article 223 of the Tax Code of the Russian Federation. Paragraph 2 of this article states that income in the form of wages paid not in connection with the dismissal of an employee is recognized as actually received on the last day of the month for which wages are accrued. Consequently, salary amounts are included in the 2-NDFL certificate in the periods (months) for which they are accrued. In this case, the date of actual transfer (issue) of money does not matter.

You also need to take into account whether the corresponding debt has been repaid on the date of generation of the 2-NDFL certificate. Based on paragraph 4 of Article 226 of the Tax Code of the Russian Federation, the calculated personal income tax is withheld from the amounts paid. This means that until the moment of payment (transfer) of wages, the obligation to withhold calculated personal income tax does not arise (provided that until this moment the employee was not paid other income in cash).

Accordingly, if a 2-NDFL certificate is generated after the wage arrears have been repaid, it means that the tax calculated on these amounts has already been withheld and transferred to the budget. Therefore, the certificate is filled out in the usual manner, as if the salary was paid on time. Namely: the amount of tax withheld when repaying the debt is taken into account when generating indicators for the fields “Amount of tax withheld” and “Amount of tax transferred” in Section 2 of the certificate.

But if on the date of formation of 2-NDFL the debt to the employee has not yet been repaid, then the procedure for filling out the certificate will be slightly different. The amounts of accrued wages in this case are also reflected in the appendix to the 2-NDFL certificate for the corresponding months (regardless of the date of repayment of the debt). Consequently, these amounts participate in the formation of indicators for the fields “Total amount of income” and “Tax base”, and the tax calculated from these amounts is included in the indicator for the field “Amount of tax calculated” in section 2 of the certificate. But since on the date of drawing up the certificate the salary had not been transferred and the tax was not withheld, the personal income tax amount does not fall into the fields “Amount of tax withheld” and “Amount of tax transferred”, but in the field “Amount of tax not withheld by the tax agent” of the section 2 certificates.

After the debt is eliminated, the tax agent will have to submit corrective income statements for 2018. If the entire salary debt is repaid, then in the updated certificates in the field “Amount of tax not withheld by the tax agent” a zero (“0”) is entered, and the amount that was indicated in this field in the initial certificate is displayed in the fields “Amount of tax withheld " and "Tax amount transferred." And if the salary debt is partially paid, then the indicator in the field “Tax amount not withheld by the tax agent” is reduced by the corresponding personal income tax amounts and the indicators in the lines “Tax amount withheld” and “Tax amount transferred” are increased. When repaying the debt further, you will need to submit repeated updated 2-NDFL certificates. Let us recall that previously in a similar situation it was necessary to submit “clarifications” (letters of the Federal Tax Service of Russia dated 09.13.12 No. AS-4-3/15317 and dated 03.02.15 No. BS-4-11/3283).

Please note: the amounts of wage arrears for 2018, actually transferred (paid) in 2021, are not reflected in the 2-NDFL certificates for 2021. This follows from the above-mentioned paragraphs 4.1, 4.3, 4.11, 6.1, 6.2 and 6.8 of the Procedure for filling out the new Form 2-NDFL.

The employee was laid off in November 2021. But since he did not show up to work to receive his pay, compensation for unused vacation and salary for November 2021 were deposited. These amounts were issued to the dismissed employee only in March 2021. In certificates for what periods should these payments be indicated?

In this case, you need to again turn to the provisions of Article 223 of the Tax Code of the Russian Federation. Paragraph 2 of this article states: in the event of termination of the employment relationship before the end of the calendar month, the date of actual receipt of income in the form of wages is considered to be the last day of work for which the income was accrued. This means that in the described situation, the amount of the deposited salary will be included in the 2-NDFL certificate for 2021. The specified amount should be reflected in the appendix to this certificate in November. And the procedure for filling out section 2 of the certificate will depend on the date of its generation: before payment of the deposited salary amount or after.

But the situation with compensation for unused vacation is different. For such compensation, Article 223 of the Tax Code of the Russian Federation does not provide special rules for determining the date of actual receipt of income. This means that the general rules apply for income in cash: such income is considered to be actually received on the day of payment (transfer) of money (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

Calculate your salary and vacation pay for free, taking into account all current indicators for today

In our case, compensation for unused vacation was paid in March 2021. Therefore, this amount must be reflected in the 2-NDFL certificate for 2021.

How to fill out section 1

To properly fill out Form 2 of Personal Income Tax, you should note the information in section 1: Information about the tax agent. The agent can find out the value of interest by OKATO or the name of the municipality.

If the reporting system does not produce the required value, the accountant can use a special service that determines OKTMO at the registration address of the company or its division. Private entrepreneurs mark the code according to their place of residence.

You can find all the codes in the OK 033-2013 classifier. The standard combination includes 11 characters. If the code has only 8 characters, there is empty space to the right of the value.

The author of the document needs to note the agent’s telephone number, checkpoint number and Taxpayer Identification Number. In the Tax Agent field, record the name of the enterprise or individual entrepreneur transferring income to its employees. If an individual acts as an agent, he is required to indicate his full name according to his passport.

Who is required to submit a 2-NDFL certificate?

Certificate 2-NDFL must be submitted to the tax office. This applies to those organizations and individual entrepreneurs (IP) that pay wages to employees. This is stated in Articles 226 and 230 of the Tax Code of the Russian Federation. In some cases, it is not necessary to submit 2-NDFL to the tax office. This applies to the following situations

In general, the general rule is this - there is no income for which an organization or individual entrepreneur acts as tax agents - there is no 2-NDFL, so “zero” forms of 2-NDFL also do not need to be submitted. When a company is reorganized, its successor must submit reports for it. This is stated in paragraph 5 of Article 230 of the Tax Code of the Russian Federation. If suddenly the successor has his own obligations to submit 2-NDFL, then in this case, he must account for both his obligations and for the reorganized company. This is stated in the Letter of the Federal Tax Service No. GD-4-11 / [email protected] dated 01/17/2021.

How to fill out section 2

The procedure for filling out Form 2 of personal income tax involves submitting data about the citizen from whom income tax was withheld. This part contains fields where you should reflect:

• TIN of an individual in Russia, confirming the fact of registration of a citizen with the fiscal authorities of the Russian Federation.
• Taxpayer INN in the country of citizenship. Reflected provided that the employer has reliable information about the state registration of a foreign worker abroad.
• Full name as per passport. Middle name is indicated if available. If it is necessary to record the full name of a foreign employee, it is entered in Latin letters.
• Taxpayer status. Number 1 denotes tax residents of the Russian Federation. Number 2 indicates that the employee is not a resident of the Russian Federation. Number 3 corresponds to highly qualified employees who do not have Russian resident status. Number 4 denotes business or corporate personnel participating in the voluntary resettlement program. The number 5 indicates refugees and stateless persons. The number 6 corresponds to foreigners working for hire after obtaining a patent.
• Date of Birth. You must use Arabic numerals to indicate the date, month and year of your passport.
• Country of citizenship code. Determined by OKSM. If the employee does not have citizenship, indicate the code of the state where the passport was issued to the individual.
• Identification document code.
• Residence address in the Russian Federation. It is required to note the full address indicating the postal code, subject code, district, city, locality, street, house number, building and apartment.

Where do you need to submit 2-NDFL?

Reporting in form 2-NDFL must be submitted to the tax office at the location (registration) of the organization or place of residence of the individual entrepreneur . This is stated in paragraph 2 of Article 230 and in paragraph 1 of Article 83 of the Tax Code of the Russian Federation. If there is a separate subdivision, 2-NDFL is submitted at the location (registration) of such subdivision. If an organization is one of the largest taxpayers, then it must report at the place of registration as the largest taxpayer. As for individual entrepreneurs who are on UTII or work on a patent, 2-NDFL must be submitted at the place of activity of the individual entrepreneur.

How to fill out section 3

The tax agent records information about profits transferred and issued to the employee in cash and in kind. The material benefit of the employee is subject to reflection. If an accountant fills out a certificate with attribute 2, he notes the amount of income received by a citizen without tax withholding.

In 2-NDFL, the tax rate is indicated. This is the numerical value according to which the income tax was calculated. The employer records the month for which the profit was accrued. The size and code of income must be reflected (for example, 2000 - wages, 2012 - vacation pay, 2300 - temporary disability benefits, 2760 - financial assistance when an employee retires in old age).

If, by law, tax deductions can be applied to income, the compiler of the certificate reflects the codes of such deductions. The columns indicate digital values ​​selected from the Codes of types of deductions.

Fines for violations when submitting 2-NDFL

The tax office may fine the taxpayer if errors are made in the information on the report form (incorrect payment amount, data of individuals, etc.). The Federal Tax Service may consider any details that do not correspond to reality to be unreliable information. Therefore, you must be extremely careful when filling out. Moreover, a fine in this case can be avoided if you notice the error in time and send an updated certificate. And if you do not submit the report (or delay the submission deadline), then a fine cannot be avoided.

The fines are as follows:

1. For errors made by employees - 500 rubles for each certificate
2. For violation of the submission deadline - 200 rubles for each unsubmitted certificate

At the same time, for late deadlines or failure to submit a certificate, the head of the organization (IP) may be additionally fined 300-500 rubles.

Accountant's advice: before submitting the report, check the passport details of the employees, including the employee's registration. An employee may not think to inform the employer about changes that will ultimately result in fines.

How to fill out section 4

It is necessary to include information about completed deductions in the individual’s income certificate. This category includes the following types of tax deductions:

• Standard (for the first, second, third child, for a disabled minor child).
• Social (for training, treatment, charity, voluntary insurance).
• Investment (when working with securities, receiving income from an individual investment account).
• Property (during construction, purchase and sale of property, redemption of state property).

When describing deductions, they are assigned special codes. The tax agent reports the amount of the deduction and all notifications received regarding the right to deduction. The certificate indicates the serial number, the date of the notification and the code of the fiscal authority that issued the document.

Main changes in the 2-NDFL report

Since 2021, there are two forms of 2-NDFL certificate:

1. Reporting 2-NDFL
2. A certificate of income and tax amounts of an individual, issued to individuals for presentation at the place of request.

In 2021, the tax agent must submit a 2-NDFL report to the Federal Tax Service according to the new form for 2021 (Federal Tax Order of October 2, 2018 N ММВ-7-11/ [email protected] ) . The new form is machine-oriented and consists of a main sheet and an application . On the main sheet it is necessary to display the total amount of income and personal income tax, and the application indicates more detailed information: income with deductions and tax, broken down by month for each employee. Also in the new form, the abbreviated name 2-NDFL is retained, and the number of sections has been reduced from five to 3.

It is a machine-oriented form because tax authorities can easily scan indicators , which will speed up the reception and processing of the submitted data. Moreover, the innovations will simplify the task not only for tax inspectors, but will also speed up the process of obtaining tax deductions for individuals.

Minor changes also affected 2-NDFL certificates issued to employees for submission to the Federal Tax Service. They are issued subject to changes, starting with reporting for 2021. When filling out a certificate, the abbreviated name of the certificate is not allowed (we replace 2-NDFL with “Certificate of income and tax amounts of an individual”), there is no field with the certificate number, and it must be filled out following the same procedure in which the previous form was filled out.

How to fill out section 5

In section 5, the tax agent will have to describe:

• The amount of accrued and received profit at a fixed rate without deductions.
• Tax base.
• Calculated amount of income tax.
• Amount of advance tax payments.
• The amount of tax withheld.
• The amount of the transferred tax.
• The amount of excess deductions not returned to the employee. In this column, an individual entrepreneur or an accountant of an organization reflects the amount of overpayments after a change in the tax status of a citizen.
• Taxes not withheld by the employer.

If the agent needs to submit a report with sign 2, he notes the data on the notification received from the tax office (document details and tax authority code) to reduce the tax according to the advance payments made.

The completed certificate can be submitted by the employer (individual entrepreneur or company manager) or his representative. The person submitting reports to the territorial tax office should indicate his full name and signature in the appropriate fields of the document. If the form is sent by a representative, then he will need to note the details of the issued power of attorney.

How to submit an updated certificate 2-NDFL

If, after submitting the certificates to the tax office, errors were found in them, they will need to be corrected. It is necessary to correct only those certificates in which errors were found. If the certificate was submitted to the tax office by mistake, it can be cancelled. If 2-NDFL certificates were submitted electronically, then you need to make a separate file that contains the correct information. The entire file containing the complete report does not need to be resubmitted.

The updated certificate is submitted in the same form that was in force in the period for which the updated certificate is submitted. In the updated certificate, in the fields “No. ___” and “from _____” the number that the original certificate had and the new date are indicated. In the “Adjustment number” field, you need to indicate the clarification number if there were several of them, for example 01, 02, 03, etc. If at the time of submitting the updated certificate any information about the employee has changed, they must be indicated in the updated certificate. This is stated in the Letter of the Federal Tax Service No. GD-4-11 / [email protected] dated 03/27/2021.

If it is necessary to cancel the certificate, then in the clarifying certificate you must fill in the heading for section 1 “Data about the individual - recipient of income”, and in this section you must indicate the data that was contained in the original certificate. The remaining sections 2 and 3 do not need to be completed. Also, in the “Certificate Number” field, you need to indicate the number of the very first certificate, and in the “Adjustment Number” field, the number 99.

Preparation of 2-NDFL through “Taxpayer Pro”

Filling out the form using the Taxpayer Pro PC or the online.nalogypro.ru service will allow you to generate a competent document taking into account all changes in personal income tax from 2021. The data is regularly updated, so users work with the most current document formats. Using the program gives the accountant the opportunity to:

• Study the instructions on how to correctly fill out 2 personal income taxes.
• Download all files from the specified directory in one action.
• Download certificates from databases.
• Test reporting using current control protocols.
• Prepare a register of uploaded 2-NDFL files.

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Example of filling out 2-NDFL for 2019

Petrova Irina Mikhailovna works as an accountant at Firm A LLC. She filled out the first certificate for the general director and fills out the next one for herself (serial number 2).

Petrova’s salary for the year was 240,000 rubles. In December 2019, she was also accrued and paid a bonus based on the results of her work for the year in the amount of 50,000 rubles.

Petrova has a minor child, for whom she is entitled to a standard monthly deduction throughout 2019.

The report reflects information on Petrova as follows. In the 2-NDFL certificate:

Attached to the help:

Next, you can look at filling out 2-NDFL for 2021 in Excel.

EXAMPLE OF COMPLETING 2-NDFL FOR 2021

In question-answer format

Is it possible to use the ZUP program to fill out new forms? Does this program allow you to print documents for employees? Do I need to install it again?

Yes, you can still use such well-known programs as 1C Salary and 1C Accounting. The program generates a certificate in the form of a document, so it can be printed. No reinstallation of the program is required.

Have you heard that a new 2019 form has been introduced for 2-NFDL certificates, has the form changed a lot? Where can I find it?

Two new forms have been introduced; as for the content, it has not changed significantly; the structure of the certificate has undergone amendments, including in connection with recent changes made to the legislation. The forms can be downloaded from the links provided in the article.

Read also:  Filling out form 6-NDFL: business trips (dates and amounts)