Help 2-NDFL: fill out and submit in 2021

Recently there was news that 2-NDFL will be cancelled. But, as it turned out, officials are not yet ready for this. Find a guide to this form.

The 2-NDFL certificate form for 2021 is a document that every accountant should have on hand. First of all, it is necessary to report on the results of the year to the tax service. In addition, it is used to issue it to employees who request information about wages paid and income tax transferred.

What changed

Since the beginning of 2021, it has become known that employers and companies paying income (for example, dividends) to individuals based on the results of the current year will continue to have to report according to new rules, for which they will need a sample 2-NDFL for 2021.
The new registration procedure is significantly different from the previous one. Let's look at how to fill out, where to find and download the current Form 2-NDFL 2019. As of 01/01/2019, changes have been made that will have to be taken into account by all employers, individual entrepreneurs and organizations paying income to individuals. Based on the Order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ [email protected] , there will be not one form, but two. One of them is used for submitting reports to the Federal Tax Service, and the second is used for issuing to individuals who apply. As representatives of the Tax Service clarify, the sample for filling out the 2-NDFL certificate form in 2021 contains some points that are unnecessary for ordinary citizens. As for the form for the Federal Tax Service, it contains almost everything important and necessary, so the main part of the structure is preserved.

Note that both documents will have the same name - “Certificate of income and tax amounts of an individual.” But so that accountants do not get confused, a small adjustment is made:

• the report, which organizations and individual entrepreneurs must send to the tax authorities, has the abbreviation “form 2 personal income tax” in the title and the official number in the classifier of tax documents - KND 1151078;
• a document that is issued to an individual when he applies on the basis of Art. 230 of the Tax Code of the Russian Federation, has no abbreviations or numbers in the KND.

Since the purpose of the certificates is different, they have a different structure and procedure for filling out. And the Order of the Federal Tax Service directly states this. Minimal changes have been made to the form that employers must issue to employees (Appendix No. 5 of the Order of the Federal Tax Service). In particular, the line about the attribute, the adjustment number and the Federal Tax Service code and the details of the notification of the provision of a deduction were excluded from it. Since the new year, the document looks like this:

As for the report, which is submitted to the Federal Tax Service from 2021, there are slightly more changes in it. The help consists of an introductory part, two sections and one appendix. The previous form 2-NDFL had 5 sections. In addition, tax authorities removed fields for indicating the TIN of individuals and left only one field to clarify the type of notification confirming the right to one of the tax deductions.

Please note that if you fill out reports for tax authorities electronically and transfer them to the Federal Tax Service through operators, you will not notice any special changes. Intermediaries promise that they will promptly update the formats that tax agents use when transmitting data on income and personal income tax amounts. As for certificates for employees, and such requests are not uncommon, it is necessary to use new forms so as not to violate the requirements of the Tax Code of the Russian Federation.

Please note that as of 01/01/2019 the following are no longer valid:

• Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/485 and Order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/ [email protected] , which now approved the working version of the document and the procedure for filling it out;
• Order of the Federal Tax Service of the Russian Federation dated September 16, 2011 No. ММВ-7-3/576 and Order of the Federal Tax Service dated December 8, 2014 No. ММВ-7-11/ [email protected] , which describe the rules on how to submit information on electronic and paper media and through telecommunications channel operators.

To submit information to the Tax Inspectorate of Moscow, St. Petersburg or another region, use our forms. To access them, registration or other additional steps are not required: all information is free for readers. It's up to you to fill out documents in word, excel or some other format.

Sample filling in 2021

Now let's look at a specific example. LLC "Company" must submit a report in 2021 for employee Semenova O.A. according to the new rules. To fill it out you must follow the instructions:

1. In general information, everything is quite simple: TIN, KPP, name of the organization or individual entrepreneur, reporting year, Federal Tax Service code, reorganization code and TIN, KPP of the reorganized organization, OKTMO code, telephone.
2. The certificate number is the serial number of the form sent in the reporting period.
3. Sign (1, 2, 3, 4) - indicated depending on the reasons for submitting the document.
4. Correction number: 00 - primary, 99 - canceling. All others from 01 to 98 are corrective reports.
5. Data on taxpayers is provided from documents available to the tax agent.
6. In the “Tax rate” section, you must indicate the percentage at which personal income tax is withheld. Today there are three rates: 13, 30 and 35%. The most common rate is 13%. It is used for employees with Russian resident status.
7. Information on the amounts of income and calculated and withheld tax is taken for the entire reporting period.
8. Deduction codes are entered taking into account the Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ [email protected] In our case, code 126, since the employee has a child.
9. Notification type code (provided that a notification is issued):
10. number 1 is entered if the taxpayer has been issued a notice of the right to a property deduction;
11. number 2, if the taxpayer has been issued a notice of the right to a social deduction;
12. number 3, if the tax agent has been issued a notice confirming the right to reduce income tax on fixed advance payments.
13. The application is completed for the months in which income was paid or a deduction was provided. There are no differences from the current procedure for filling out this document.

Sample of filling out the 2-NDFL certificate according to the new rules of 2019

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

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

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

How do they report on past years now?

Certificates of income for individuals often undergo changes. In 2015-2016, the old form was used, approved by the Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11 / [email protected] But at the end of 2021, the Federal Tax Service initiated consideration of the next changes to this Order in connection with the approval of the Order of the Federal Tax Service of Russia dated 17.01 .2018 No. ММВ-7-11/ [email protected] (registered with the Ministry of Justice and published on January 30, 2018). If you need to submit information for previous periods, the tax office requires you to use the forms that were in force during that period.

Form valid in 2021

Form valid in 2021

Deadlines for submitting reports for the 4th quarter of 2021

We have prepared a taxpayer reporting calendar for the 4th quarter (year) of 2021.

Save it for yourself so you don’t have to look for it later. It’s convenient to share on social networks - you won’t lose it yourself, and you’ll help your friends. Under the header there are buttons for Facebook, VKontakte, Odnoklassniki and Twitter. You can also print the table.

Please note the new deadlines for submitting 6-NDFL and 2-NDFL!

And use our Google taxpayer calendar, which will remind you of the need to submit a particular report.

Table. Deadlines for submitting reports for the 4th quarter (year) of 2019

The reporting deadlines for the 3rd quarter of 2021 can be found in this table.

Who is required to submit certificates?

A free sample of the new 2-NDFL certificate for 2021 is required for all tax agents who are required to report to the Federal Tax Service.
They are organizations, individual entrepreneurs, other persons, in accordance with Article 226 of the Tax Code of the Russian Federation, who pay income to an individual who is a taxpayer, employees who are in labor relations with the organization, working under a contract, and other citizens. Such a person is obliged to calculate, withhold tax from the taxpayer and transfer it to the budget. The form for submission to the Federal Tax Service is filled out for each individual.

Each tax agent is obliged to ensure accounting of income paid to individuals, deductions provided to them, and taxes calculated and withheld. For this purpose, a tax register is compiled. It opens immediately upon hiring an employee. The register is developed and approved independently by the tax agent and contains information:

• about an individual, his identification data (full name, date of birth, passport details, TIN);
• types and amounts of income;
• provided deductions;
• amounts of calculated, withheld and transferred taxes;
• dates of tax withholding and its transfer to the budget, details of payment documents.

It is the data from this tax register that will be used to fill out the forms. Please note that if the organization paid the employee only benefits that are not subject to personal income tax (for example, for caring for a child under 1.5 years old), then the certificate does not need to be submitted to the Federal Tax Service.

In some cases, employers will pay personal income tax for employees

Federal Law No. 325-FZ dated September 29, 2019 provides for amendments to Art. 226 Tax Code of the Russian Federation.

Previously, payment of personal income tax at the expense of a tax agent was not allowed. Starting next year, changes have been made, and now the tax agent will pay personal income tax at his own expense in the event of additional tax amounts being assessed to him during an audit.

Thus, if in 2021 the tax authority, during a desk or field tax audit, establishes the fact of non-withholding or incomplete withholding of tax, then the tax authority’s decision to prosecute will indicate that the tax agent must pay a certain amount of personal income tax.

Most likely, a decision will be made to apply this norm in inspections starting from January 1, 2021. All that remains is to wait for an official letter with clarification from the Federal Tax Service.

Delivery formats

When the company consists of several people, then 2-NFDL can be submitted to the tax office on paper.
If the number of individuals who received income in the company exceeded 25 people, then the report will have to be submitted only in electronic form (clause 2 of Article 230 of the Tax Code of the Russian Federation) via telecommunication channels. To prepare reports, the free software of the Federal Tax Service “Taxpayer Legal Entity” is used. To send an electronic report to the Federal Tax Service in electronic form, you must enter into an agreement with an authorized telecom operator, obtain an electronic digital signature and install software.

How to check a certificate before submitting it to the tax office electronically? To do this, just download the free Tester program from the official website of the Federal Tax Service. By installing it on your computer, you can check the file sent to the Federal Tax Service for compliance with the format for submitting the report in electronic form.

Report submission deadlines

Please note that you must fill out and submit 2-NDFL to the tax office no later than April 1 of the year following the reporting year.
Since this is the last date when tax agents transmit information about an individual’s income, calculated, withheld and transferred taxes to the budget (clause 2 of Article 230 of the Tax Code of the Russian Federation). In this case, the number 1 is indicated in the “Sign” field. In 2021, April 1 fell on a Sunday, so the deadline was postponed to 04/02/2018. As for 2021, no transfers are provided. If the tax agent was unable to withhold tax when paying income and during the entire tax period, then he is obliged to provide the tax report, indicating the number 2 in the “Sign” field. This must be done before March 1 of the next year (clause 5 of Article 226 of the Tax Code RF). Please note that the procedure for providing such information to the tax authorities is now presented in Appendix No. 4 to Order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ [email protected]

For late submission of the report, a liability of 200 rubles is provided. for each certificate (clause 1 of Article 126 of the Tax Code of the Russian Federation), that is, for a form drawn up for an individual employee. Responsibility has also been introduced for providing certificates with false information. For each such report you will have to pay a fine of 500 rubles. (Article 126.1 of the Tax Code of the Russian Federation), and it can be avoided only if the tax agent identifies and corrects the error before it is discovered by the tax authority.

Penalties for errors and violation of deadlines

We recommend submitting personal income tax reports within the allotted time frame. Otherwise, the company will have to pay fines.

According to the 2-NDFL certificate, the fine, at first glance, is small - 200 rubles (clause 1 of Article 126 of the Tax Code of the Russian Federation). But this fine will be taken from each failed certificate. If the company employs 16 people, then for violation of reporting deadlines you will have to pay 3,200 rubles (200 rubles x 16 people). The violator can also be punished under Art. 15.6 of the Code of Administrative Offenses of the Russian Federation - you will have to pay from 300 to 1,000 rubles to the treasury.

According to Form 6-NDFL, the fine is higher - 1,000 rubles for each month (even incomplete) of late reporting (clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

For false information in reporting, you can pay a fine of 500 rubles for each inaccurate document (Article 126.1 of the Tax Code of the Russian Federation).

What changes has the uniform undergone in 2021?

The changes are mainly technical and do not affect the procedure for reflecting income, deductions and taxes:

• Section 1 contains information about the reorganization or liquidation of the company;
• Section 2 excludes information about the taxpayer’s place of residence;
• Section 4 excludes references to investment deductions;
• in section 5, in the lines of the signature and certifying the authority of the signatory of the document, a mention is made of the possibility of signing the certificate by the legal successor.

Thus, filling out the main sections remains the same.

Merging 2-NDFL and 6-NDFL

The deadline for submitting 2-NDFL and 6-NDFL was changed not by chance. Currently, tax authorities are working to unify the procedure for submitting 2-personal income tax; it is aimed, among other things, at simplifying the entire procedure for submitting personal income tax reporting and paying taxes.

For 2021 income, it is assumed that 2-NDFL will be presented within the calculation of 6-NDFL.

The 6-NDFL form itself will be simplified. From Section 2 of the form, the date of receipt of income and the amount of receipt of income will be removed, that is, in fact, only the deadline for transfers will remain, the amount for transferring taxes, which will go to the agent’s personal account.

In the first section, accrual amounts of income will remain; it is also planned to add amounts actually paid in the reporting period and amounts actually paid for the previous period. Thus, tax authorities want to relieve accountants from the need for constant monitoring of carry-over balances.

Changes are planned for 2021.

Keep personal income tax records, generate and submit 6‑NDFL and 2‑NDFL through a convenient web service.

To learn more

Sample of filling out a certificate in 2021

Before downloading the 2-NDFL certificate form to fill out in 2021, we recommend that you familiarize yourself with the rules in force in 2021 (until December 31):

1. In section 1, you must indicate the name of the tax agent and his basic details: TIN, KPP, OKTMO code.
2. Section 2 contains information about the individual: his full name, date of birth and passport details. As mentioned above, you do not need to indicate your residence address.
3. Section 3 reflects the taxpayer’s income, graduated by month of payment, income code, and amount.
4. Section 4 should provide information about tax deductions provided to individuals.
5. The total amounts for the year: income and deductions of an individual, taxes calculated, withheld and transferred to the budget of the Russian Federation are reflected in section 5. The details of the person responsible for filling out are also indicated here.
6. Section 3 is completed for each tax rate. For example, if an employee is a non-resident and receives dividends, then two sections 3 and two sections 5 of the certificate must be completed for him. Separately - for wages at a rate of 30% and separately - for dividends at a rate of 15%, indicating the income code.

Sample certificate 2-NDFL according to the 2021 form

Deadlines for submitting 2-NDFL for 2021

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

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

Dividends in the certificate in 2021

If the company paid dividends to individual founders in 2021, then certificates must also be drawn up for them and submitted to the Federal Tax Service. The dividend income code in the 2021 report is 1010. The tax rate can be:

• 13% if the participant is a resident;
• 15% if the participant is a non-resident of the Russian Federation.

If the founder of the company who received the dividends is a resident of the Russian Federation and at the same time receives wages in the company, then the dividends should be reflected in the same section 3 as other income. In this case, there is no need to fill out a separate section 3.