New form 2-NDFL from 2021: important changes, sample filling

How long a personal income tax certificate 2 is issued to an employee by an employer is determined by law. The tax agent is obliged to provide the interested person with information about income within three days from the moment the individual applies for the document. The employee determines independently how to request a document and for what period, based on the purposes of generating this type of reporting.

2-NDFL - what kind of certificate is this?

Certificate 2-NDFL is a report that a company or entrepreneur must issue for each of its employees or other persons who have income from a given business entity.
Subsequently, all created certificates are submitted to the tax service, where they are used to confirm the accrual and withholding of tax.

The law establishes that the employer must draw up one final report on the results of the past year.

In addition to confirming the amount of tax to the Federal Tax Service, this document is used to confirm the amount of income received during the year. The certificate is issued to the employee upon his dismissal from his previous employer, or upon request for personal needs - for example, to confirm income when obtaining a bank loan.

All income that an employee receives monthly is shown in the certificate as separate lines. In it, using codes, you can show salaries, vacation and sick pay, and others. Compensation upon dismissal in certificate 2 of the personal income tax must also be reflected in a separate amount.

An example of calculating personal income tax from salary without deduction:

Citizen Ivanov A.S. receives a salary of 35,000 rubles. It is necessary to find out how much his monthly personal income tax will be.

In this case, the calculation of personal income tax in 2021 is made from wages, which means at a rate of 13%. Thus:

35,000×13% = 4,550 rubles.

In this amount from citizen Ivanov A.S. Personal income tax will be withheld every month. His net income will be:

35,000 - 4,550 = 30,450 rubles.

As you can see, calculating the personal income tax amount is quite simple.

Is it necessary to issue a certificate to an employee upon dismissal?

Upon dismissal, the employee must draw up and hand over a certificate for the last working year. This must be done in order to inform the future employer about the income at the previous place, in order to apply the tax benefits provided for in the Tax Code of the Russian Federation. This is necessary because some benefits can only be used as long as the income limit is not exceeded.

Also, a form in the 2-NDFL format is used by individuals. person when filing a declaration in 3-NDFL format. In this report, it is necessary to summarize all the information from the certificates, and then attach them as documents confirming income.

A resigning employee can receive a certificate for the last year on his last day at work, or, if necessary, contact his former employer with a request to draw up the document. He has every right not to disclose the purposes for which the certificate is requested, and the company administration cannot refuse to issue it.

Attention! The certificate can be obtained both for the last working year and for any previous one. In this case, you need to reflect this in a statement addressed to the former manager.

General rules for calculating personal income tax

The general rules for calculating personal income tax are established by the provisions of Art. 225 Tax Code of the Russian Federation:

1. To calculate personal income tax for the tax period, all income subject to income tax is determined (clause 3 of Article 225 of the Tax Code of the Russian Federation).

2. For each type of income, the tax rate should be clarified in accordance with Art. 224 Tax Code of the Russian Federation.

3. The tax base for personal income tax for the tax period is calculated. It must be remembered that in order to calculate personal income tax when applying several tax rates, the tax base is calculated separately for each type of income.

Deadline for submitting certificate 2-NDFL

The Code provides that the taxpayer must submit Form 2-NDFL to the tax report. This must be done for all employees once a year.

This report provides two statuses, each of which has its own transmission period:

• Status “1” is indicated when certificates are submitted in the standard manner. This must be completed before April 1 of the year that follows the year the report was compiled.
• Status “2” is assigned if the organization cannot withhold personal income tax from the income the employee received for the previous year. This can happen if, for example, the salary was paid in kind. A report with this status must be submitted before March 1 of the year following the year the report was generated.

As usual, if this day falls on a holiday or weekend, then the last day of delivery must be moved forward to the next working day.

Thus, for income received during 2021, business entities will need to report:

• Certificates from o – until April 2, 2021;
• Certificates from o – until March 1, 2021.

Attention! In addition, if a former employee applies to his previous place of work with a request to issue him a document in 2-NDFL format, then this must be done within 3 days from the date of receipt of the request.

Where can an unemployed person or a pensioner get a certificate?

An unemployed person can receive a certificate of income received in the form of unemployment benefits at the employment center. All you have to do is submit an application and then pick up the completed certificate. But this will not be Form 2-NDFL. If an individual has not worked for more than three years and is not registered with the employment center, then there is simply nowhere for him to get a certificate of income, because officially there was none.

If a non-working person had income from other sources, it is necessary to report them by indicating in the 3-NDFL declaration. In addition, you will need to calculate the tax yourself and transfer it to the budget. In this case, evidence of income received and taxes paid on it will be a copy of the tax return.

Pensioners receiving payments from non-state pension funds can request 2-NDFL from the local branch of their fund. But disabled citizens who receive state pensions will not be able to obtain such a certificate from the Pension Fund of the Russian Federation, since such pensions are not subject to personal income tax.

Where to submit reports

The Tax Code states that organizations must send reports to the tax service at their location, and entrepreneurs - at their place of residence.

In addition, companies are allowed to open branches and representative offices both in their locality and outside it. In such a situation, the main organization, as well as branches opened by it, must submit a report at their locations.

Attention! If any employee carries out activities both in the main organization and in one of its branches, then personal income tax must be withheld and transferred for each place of work. Consequently, this employee will also be included in the reports several times at each place.

The Tax Code determines that some enterprises may have the status of large taxpayers. In this situation, they are allowed to independently choose which inspectorate they will report to and make tax payments.

Results

A certificate in form 2-NDFL is generated by the tax agent paying income to individuals for each individual who received income subject to personal income tax. As mandatory reporting, such certificates are submitted to the Federal Tax Service by March 1 of the year following the reporting year.

However, most often such certificates are created by employers at the request of the employee. The number of copies of the certificate issued to the employee, as well as the number of requests for this document, is not limited in any way. This means that the tax agent must satisfy every application received from the employee for the issuance of 2-NDFL.

The employer is given 3 days to prepare the documents requested by the employee - this period is prescribed in the Labor Code of the Russian Federation and can be used in relation to the issuance of a certificate of income. The certificate can be issued on a form available in any accounting program. It is also available for download on all accounting portals (including ours). In addition, you can download a program for filling out this form on the tax service website.

To receive the certificate as quickly as possible, the employee should make a written request and submit it to the employer. An employee needs a 2-NDFL certificate quite often, so the accounting department of any tax agent should worry about correct tax accounting and timely correction of identified errors.

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/ [email protected]
• Labor Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Reporting Methods

There are several ways to submit a completed report to the Federal Tax Service:

• In paper form in the hands of the tax inspector - this is allowed only to those companies that have a small number of employees (up to 10 people).
• In paper form via postal service - the completed document can be sent to the Federal Tax Service by registered mail with a separately described attachment.
• In electronic form to the tax inspector - the report is filled out in a special program, after which the media with the file is handed over to the inspector. This method can be used if the number of employed workers does not exceed 3,000 people.
• Using electronic document management - for this you need to select a telecom operator and sign an agreement with it, as well as issue a digital signature.

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Correction of data for reference

If inaccuracies are discovered (during a tax or independent audit), the tax agent must provide an updated version of the certificate to the Federal Tax Service. And do this as soon as possible so as not to become liable for distortion of information submitted to the Federal Tax Service (Article 126.1 of the Tax Code of the Russian Federation). Corrections made before the violation is discovered by the tax authority will relieve liability.

See also:

• “Indicate the new or old surname of the employee in the correcting 2-NDFL?”;
• “How to submit 2-NDFL if the employee does not have a TIN?”

In addition, the correct version of the certificate must be given to the employee.

Non-taxable income should not be included in the certificate. If a mistake was made when preparing the original certificate, the employer should correct this violation.

If the changes are related to the recalculation of personal income tax in the direction of increasing tax liabilities, then the amended certificate does not indicate the tax overpaid by the tax agent, but not withheld from the employee, since the Federal Tax Service of Russia does not consider such an overpayment as tax.

If the previous certificate indicated the tax withheld in excess from the employee, and it was subsequently returned to the individual, then the correct amount must be indicated in the new certificate. After discovering an error in the form of excessively withheld personal income tax, the refund must be made within 3 months.

For information on how refunds are made, read the article “How to return excessively withheld personal income tax to an employee .

Changes in the new form 2-NDFL in 2018

The new form combines many changes.

Submission of 2-NDFL certificate during reorganization

With the introduction of the new form, a serious gap that existed in the previously valid forms was closed. It concerns the delimitation of responsibilities to submit a report during the reorganization of the company.

The changes made to the Order now establish that the successor, regardless of the type of reorganization, is now required to submit a report for the liquidated organization. This rule applies provided that the latter has not yet managed to do this before closing. The same obligation applies to the submission of updated data.

If there are several legal successors, then the company that will be obliged to perform this action must be established using a transfer deed or a separation balance sheet.

In order for the legal successor to submit a report, two fields have been added to the new form: “Form of reorganization” and “TIN/KPP of the reorganized organization.”

Under simple conditions for submitting a report, these two fields are left blank.

You no longer need to indicate the employee’s residential address

The new form has lost the columns in which it was previously necessary to enter the residential address of the person for whom the report is being drawn up. Now you do not need to enter this information.

No investment deductions

Mentions of investment deductions have disappeared from section 4. Now they are not taken into account when determining the base for calculating tax.

We clarified the methods for submitting the form

All types of media have been removed from the rules for submitting reports to the tax office. Now you can submit it only in two ways - on paper or electronically through a special communications operator.

In practice, eliminating these methods means bringing the rules into line with the provisions of the Tax Code, where only these two possibilities for filing a report have long been established.

New income and deduction codes have been introduced

From January 1, 5 new income codes and 1 deduction code came into effect. In particular, a separate code has now been introduced for compensation for unpaid vacation.

New income and deduction codes for the 2-NDFL certificate for 2021:

Removed mention of seal

The print field has been removed from the register of certificates if they are submitted to the tax office on paper. There is now no need to certify a document with a stamp, even if the stamp is used by the company.

Calculation of penalties for personal income tax

For late payment of personal income tax, fines are provided in the form of a penalty, which is calculated according to the formula:

Penalty = Arrears X Refinancing rate (key rate) valid during the period of delay X 1/300 X Number of days of delay

The penalty is calculated for each subsequent day after the deadline for paying taxes.

Example

Citizen Elkin was 8 days late in paying taxes. The amount of mandatory payment was 2,800 rubles. Let's calculate how much penalty will need to be paid along with the main tax.

1. Calculation of the amount of fines for one day:

2,800 rubles X 7.75% X 1 / 300 X 1 = 0.72 rubles.

2. Now let’s calculate the total fine for all days:

0.72 rubles X 8 days = 5.79 rubles.

If the delay in payment of personal income tax was more than 30 days, say 36 days, then the calculation of the penalty will be as follows:

(2800 rub. x 7.75% x 1/300 x 30 days) + (2800 rub. x 7.75% x 1/150 x 16 days) = 44.85 rubles.

Sample of filling out the 2-NDFL certificate in 2018

Let's consider the 2-NDFL new form 2021 sample form.

Heading

Under the name of the form, the year for which the document was drawn up, its number in the order of execution and the date of creation are indicated.

The next step is the sign of the completed certificate:

• Sign “1” must be entered here if the form is issued in a standard situation, and the tax was withdrawn from the employee.
• Sign “2” is entered if the tax withholding failed.

When sending a correction form, you must enter its serial number in the next field. So, “00” is written here if the certificate is created for the first time. The code from “01” to “98” will indicate the number of the corrective document for this employee. “99” is the cancellation of all previously transmitted data for the specified person.

The last field here is the Federal Tax Service code where the certificate is sent.

Section No. 1 (Information about the tax agent)

This section records information about the employer who is drawing up the document. First, the OKTMO code is entered, then the contact phone number, followed by the TIN and checkpoint codes.

The next column indicates the name of the tax agent.

The following two fields have been introduced on the 2021 form. The reorganization form code can take the following values:

• “0” – liquidation has been carried out;
• “1” – conversion completed;
• “2” – a merger has occurred;
• “3” – separation occurred;
• “5” – connection has been made;
• “6” – division occurred with simultaneous annexation.

The next field contains the TIN and KPP codes of the company that was converted. If none of these actions have been performed, both of these fields remain empty.

Section No. 2 (Data about the individual - recipient of income)

This section contains information about the person for whom the certificate is being created. First, the employee's TIN is indicated. If he is a foreigner and has a TIN of his state, then this code can be written down next to it.

Next, enter your full name. employee. In this case, the patronymic is entered on the form if the person has one. If a situation arises, if an employee changed personal data during the specified period, then the new ones must be indicated in the form and documents must be attached to it to confirm the change.

If the certificate is submitted for a foreign citizen, then it is allowed to enter his data in Latin letters.

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At the next stage, the employee's status is indicated. It can take one of the following values:

• 1 - the employee is a resident;
• 2 - is a non-resident;
• 3 – highly qualified specialist;
• 4 - the employee resettled from abroad;
• 5 - a foreigner who has received refugee status;
• 6 – foreigner with a patent.

The following columns record the date of birth and the code of the country in which he has citizenship. For Russians, 643 is entered here.

Next, indicate the details of the document that can be used to confirm your identity.

bukhproffi

Important! If during the reporting year a person’s personal data has changed (for example, a change of surname, first name, etc.), then new information is recorded in the certificate, and supporting documents are attached to it.

The address can be recorded both on the territory of Russia (for residents) and foreign. However, in the latter case, you must also additionally indicate the address in Russia where the foreigner is registered.

Section No. 3 (Income)

Directly in the section heading there is a column where you need to indicate the tax rate at which information is provided in the document. As a rule, the rate for Russians is 13%, and for foreigners - 30%.

After this, the section contains a table in which you need to record the months, the income accrued in them and their amount line by line. Filling occurs according to the following principle: the month number is entered in the first column, then the code that shows the income received, and in the last column its total expression.

The most common codes used when filling out are:

• 2000 - basic salary;
• 2012 — vacation transfers;
• 2300 - hospital transfers, etc.

(Appendix 1 and 2 to the order of the Ministry of Finance).

Attention! If during the same month an employee received several incomes with different codes, then the same month number is written on each line, but the income code and amount will differ.

The deduction fields in this section are intended to indicate professional benefits. They are assigned codes from 403 and subsequent.

Section No. 4 (Standard, social, investment and property tax deductions)

In this section you need to write down the codes and amounts of tax benefits that the employee used in the specified period. In particular, the standard deduction for children is taken into account here. For example, code 126 for the 1st child, 127 for the 2nd, 128 for the 3rd and all subsequent ones.

If the employee used additional deductions, then he must provide the details of the notification allowing them to be applied. There is such a column for social and property benefits.

This section also shows social and property deductions. For them, it is necessary to enter information about supporting documents in the following columns.

Section No. 5 (Total amounts of income and tax)

This part of the certificate is the result of sections 3 and 4 of the 2NDFL certificates and is a table.

The line “Total amount of income” should reflect the total amount of the employee’s income for the entire year at this enterprise.

In the line “Tax base” you need to reflect the result obtained by subtracting the deductions provided for by the rules from the total income of the employee.

The line “Calculated tax amount” indicates the result of multiplying the amount from the previous line of the certificate by the current tax rate, which was determined in section 3.

The line “Amount of fixed payments” is filled in only by citizens of other countries who work under a patent. In the event that these individuals can reduce the amount of calculated tax by the amount of fixed payments previously made in advance, they should be reflected in this section.

After this, the columns “Amount of tax withheld” and “Amount of tax transferred” are filled in. The accrued and paid tax is reflected here.

Below is information about overpaid tax or any arrears arising from personal income tax.

Under the tabular part, if necessary, the number and date of issue of the notice of the right to reduce advance payments, as well as the code of the Federal Tax Service that issued it, are also indicated.

After this, the code reflects who submits this reporting:

• “1” – The agent himself;
• “2”—His designated representative.

The document is signed by the director.

Personal income tax: main features

Personal income tax is a tax on the income of individuals, through which the state treasury is filled. This tax is levied on the profitable part of the tax subject, which are individuals, namely:

• tax residents of the Russian Federation (persons staying in Russia for at least 183 days a year);
• tax non-residents of the Russian Federation (persons receiving profit in Russia).

Currently, there is talk behind the scenes in governments about equalizing personal income tax rates for residents and non-residents. Where this alignment will lead and when it will be done remains unknown. In any case, the Russian Federation budget for 2021 has already been approved, so if such an event occurs, it will not be earlier than 2021. Therefore, let’s consider the current personal income tax situation for 2021.

Personal income tax or personal income tax is calculated based on interest rates. It should be noted that the calculation of interest on wages is carried out only after taking into account tax deductions provided by the state. Personal income tax is calculated from the amount remaining after deduction. Tax deductions for children for non-residents are not provided for by the legislation of the Russian Federation.

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