How to make a 2-NDFL certificate in 1C 8.3: for the employee and the tax office

When applying for a new job, among the documents provided to the accounting department is a 2-NDFL certificate. Often employees have questions about the need to provide it to a new employer.

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So, is 2-personal income tax necessary for employment, and can it be replaced with something?

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.

For what period?

The use of the method of calculating personal income tax cumulatively for the entire calendar year allows the employee to adjust the accrual of income tax during the year if additional grounds for changing it arise. For example, the birth of a child in the family or the cost of treatment.

The company's accountant will be able to take this into account in the current year, that is, within one tax period from January to December inclusive.

A reduction in income tax can be achieved through legalized tax benefits - deductions.

The application of the standard deduction is described in detail in Article 218 of the Tax Code of the Russian Federation.

Important! The next amendments to the “Tax Code of the Russian Federation (Part Two)” dated 08/05/2000 N 117-FZ as amended on 12/28/2017 were legalized from 01/01/2018.

The legislator has identified several categories of employees who have received the right to standard deductions:

3,000 rubles per month for Chernobyl victims (1988-1989), including civilian employees and military personnel.
3,000 rubles monthly - participants in Operation Shelter (1988-1990), liquidators of the consequences of events at the Mayak Production Association and territories along the Techa River bed (1957-1961); participants in nuclear tests and combating their consequences; military personnel who became disabled in groups I, II and III due to wounds and injuries received during the performance of military duty to defend the USSR and the Russian Federation.
500 rubles monthly - heroes of the USSR and Russia; disabled people since childhood, as well as disabled people of groups I and II; bone marrow donors; residents displaced due to the consequences of radiation disasters.

The most common is the standard child deduction provided to parents or guardians:

No.	Child's birth order	Standard deduction for a child, rubles
1	Firstborn or only child	1400
2	Second child	1400
3	Third and subsequent children	3000

An additional 12,000 rubles are excluded from taxation for parents of minor disabled children or full-time students with group I or II disabilities under 24 years of age. For guardians, the standard deduction in this case is 6,000 rubles.

Important! The chance to take advantage of the standard deduction remains until the child reaches 18 years of age; for full-time students studying at universities and graduate schools, the period has been extended to 24 years.

Find out whether it is possible to submit 2-NDFL without a TIN. In what cases is a 2-NDFL certificate needed? Detailed information on the issue is presented in this material.

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:

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.
The certificate number is the serial number of the form sent in the reporting period.
Sign (1, 2, 3, 4) - indicated depending on the reasons for submitting the document.
Correction number: 00 - primary, 99 - canceling. All others from 01 to 98 are corrective reports.
Data on taxpayers is provided from documents available to the tax agent.
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.
Information on the amounts of income and calculated and withheld tax is taken for the entire reporting period.
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.
Notification type code (provided that a notification is issued):
number 1 is entered if the taxpayer has been issued a notice of the right to a property deduction;
number 2, if the taxpayer has been issued a notice of the right to a social deduction;
number 3, if the tax agent has been issued a notice confirming the right to reduce income tax on fixed advance payments.
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

What to do if the employer refuses to issue a certificate

Rarely, but there are still situations when an employer refuses to issue a 2-NDFL certificate to a dismissed employee. Most often, due to the fact that the company has problems with tax accounting. In this case, the employee will need to comply with all the rules of the law in order to achieve his goal.

You will have to write a statement in writing and send it to the employer. It is preferable to send such an application by a valuable letter - then you will have an inventory of the attachment with a mark from the postal operator. If within the established period (three days from the date of receipt of the application by the employer) the certificate is not provided, you can contact the labor inspectorate directly with a complaint about the inaction of company officials.

To learn about the consequences of not issuing a certificate to an employee, read the material “The employee was not issued a 2-NDFL certificate? Wait for the trial .

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

What to do if the company is liquidated

Another rather problematic situation cannot be excluded when, at the time of applying for a certificate, the enterprise is no longer functioning (liquidated) and information about it is excluded from the Unified State Register of Legal Entities. There are several ways to obtain a 2-NDFL certificate in such a situation.

So, if a new employer requires a certificate, he sends a request to the Pension Fund branch and the local Federal Tax Service explaining the reasons for this need. A certificate may be required for the correct application of standard deductions or the calculation of vacation and sick pay, when information about deductions made by the previous employer is indispensable.

In response to this request, information will be provided on income and deductions from it for a specific individual for the requested period. Also, the insured person himself can independently send a request to the Pension Fund of the Russian Federation in the form approved by Order of the Ministry of Health and Social Development dated January 24, 2011 No. 21n.

In addition, an individual can independently obtain the necessary information about accrued and paid personal income tax through his personal account on the website of the Federal Tax Service of Russia.

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.

Who submits 2-NDFL and is there a “zero” version of it?

So, the first type of 2-NDFL certificate is the one submitted to the Federal Tax Service by a tax agent. Such an agent is considered to be an individual entrepreneur or a legal entity that has paid income taxable to personal income tax to an individual who is not registered as an individual entrepreneur or as a payer of professional income tax. In addition, the following are considered tax agents for personal income tax: privately practicing notaries; lawyers who have established law offices; separate divisions of foreign legal entities.

Income can be represented by:

salary;
payment for work or services under a civil contract;
dividends.

If an individual entrepreneur or legal entity did not pay taxable income to any individual, then there is no reason to draw up a certificate. There is no zero form 2-NDFL (unlike declarations or reports on insurance premiums). The fact that the company has a valid employment contract with the person does not matter: theoretically, the person could be on very long vacation or sick leave throughout the year and not receive any payments from the employer.

If income is paid by one individual, who is not registered as an individual entrepreneur, to another individual, then the first is not considered a tax agent (letter of the Ministry of Finance dated December 2, 2010 No. ШС-37-3 / [email protected] , and since then the position of the department has not changed). A typical scenario is the first individual buying an apartment or car from the second. In this case, the recipient of the income must report to the Federal Tax Service independently. Moreover, not with the help of a 2-NDFL certificate, but with the use of a 3-NDFL declaration.

Note that an individual who has received income from a tax agent, in turn, is not required to draw up a 3-NDFL declaration, just as the agent himself is not required to do this for the recipient of the income. This declaration will need to be drawn up if a person needs to apply for a tax deduction - moreover, he will have to do this himself or by contacting a specialized company. The main source of data for the declaration is the 2-NDFL certificate. At the same time, the tax agent-employer can help the employee in drawing up a “voluntary” (optional) 3-NDFL declaration, but has the right to refuse this.

The second type of 2-NDFL certificate is the one issued by the tax agent directly to the recipient of the income upon his request (for example, when he applies for a bank loan, a visa abroad, or for the purpose of filing a tax deduction). Such a request can be made as often as desired - and in all cases the employer is obliged to satisfy it within the time limits established by law.

An employee has the right to ask the employer to issue several identical 2-NDFL certificates at the same time, without explaining the reasons why they are needed.

Of course, the employer is also obliged to comply with all deadlines for submitting 2-NDFL to the tax office.

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.

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.

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.

What deductions can you expect?

Deductions provided to workers can be grouped by type:

Property , if real estate transactions took place.
Standard . This includes deductions for children, disability, combat veterans, and liquidators of man-made accidents.
Social if there are expenses for treatment and education spent on yourself or relatives.
Investments arising in the process of transactions with securities.

The peculiarity of calculating personal income tax is that the employee’s income is taken into account as a cumulative total from the beginning of the calendar year.

This is dictated by a number of reasons. The employee's total income must be less than the amount determined by law.

In 2021 and 2021 it is 350,000 rubles.

Once the above limit is reached, tax breaks for children cease.

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.

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.

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):

In section 1, you must indicate the name of the tax agent and his basic details: TIN, KPP, OKTMO code.
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.
Section 3 reflects the taxpayer’s income, graduated by month of payment, income code, and amount.
Section 4 should provide information about tax deductions provided to individuals.
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.
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

“Non-standard” subtleties of the “children’s” deduction

Difficulties can be caused by the situation with the use of personal income tax benefits by a parent who has a dependent disabled child.

According to the position of the Ministry of Finance in Letter No. 03-04-06/15803 dated March 20, 2021, parents of a special child should count on two types of deductions at once: a regular “children’s” one and an additional one for the child’s disability.

Let's look at an example.

According to the documents provided to the accounting department, it is known that the employee’s family has three young children, the youngest of whom has a registered disability. The salary for the month of January was 50,000 rubles. An employee is entitled to a monthly benefit in the amount of four standard deductions for children: 1,400 rubles each for the two older children, and two deductions for the youngest (3,000 rubles, since this is the third child, and 12,000 rubles, since the child is disabled).

Total amount of all benefits: 1400+1400+3000+12000=17800 rub.
Taxable weight: 50000-17800=32200 rub.
Personal income tax amount: 32200 x 13% = 4186 rubles.
To be paid in person: 50000-4186=45814 rubles.

When raising a child in a single-parent family, the tax deduction is multiplied by two.

It is accrued twice as much even if the second parent refuses to use this tax benefit.

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.

When a certificate is not needed.

Sometimes physical the person does not provide Form 2 of personal income tax at the new place of work.

This happens in the following cases:

This is the first place of work;
this year a person gets a job for the first time;
if physical the person does not claim to reduce the base for calculating personal income tax. In this case, income tax will be imposed on the amount of accrued profit.

For the second case, the accountant does not need information from previous places, since information about the accrued amounts of your earnings and deductions applies only to the calendar year.

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.