General information about the 2-NDFL certificate
An official document issued to an employee and reflecting his income for a certain period is called 2-NDFL. It also includes details of the amount of tax paid by the recipient. Thus, in the 2-NDFL certificate, a foreign worker must see:
- name and details of the enterprise where he works, contact details of the employer;
- your personal data;
- the amount of income received (usually per year) subject to taxation at 13% (base) or another rate;
- all tax deductions applied during the reporting period - for the purchase of real estate, for social programs, basic. Their codes must also be indicated.
An accounting specialist usually issues a certificate within three days.
Personal income tax for non-residents
- a foreigner working under a patent;
- a foreigner is a highly qualified specialist;
- foreigner – resident of an EAEU member country;
- a non-resident who is a participant in the state program for the resettlement of compatriots living abroad to Russia;
- a foreigner is a refugee.
The deadlines for transferring personal income tax by tax agents in 2021 are the same as in 2021. So, for example, regardless of the method of issuing salaries to employees (transfer to bank cards or cash), personal income tax is transferred no later than the day following the day the salary is paid.
Help fields 2-NDFL
Recent changes to the law have adjusted the appearance of the certificate, and now a document on the income of a person has quite a lot of fields that require careful filling.
The usual rules are not entirely suitable when you need to issue a 2-personal income tax for a foreign citizen. Therefore, below are instructions for filling out the main fields. “Sign”
“1” is indicated here if the calculations were carried out in the usual manner.
When “2” - in this column they say that personal income tax could not be withheld partially or completely. “Adjustment number”
The number is set to zero – “00” if the certificate for the period is issued for the first time. Subsequent increase in number corresponds to the corrective documents in order. It is also possible to draw up certificates that cancel previous certificates. She is awarded the number "99".
Personal income tax for foreign workers in 2021
Thus, confirmed refugee status makes it possible to use a reduced rate of 13% and calculate the amount of tax payable based on it. This provision applies only to those legal relations that began on January 1, 2021.
Important! A resident is a citizen who has been in the Russian Federation for more than 183 days during the year. A foreigner who has acquired this status has the right to pay taxes on the same basis as Russians, i.e. in the same amounts and according to the same tax standards.
Section 2: data about the individual
TIN in Russia
The Russian Taxpayer Identification Number (TIN) may be indicated if available.
But in any case, failure to fill out this field is not a violation. Foreign TIN
This column can also be filled in if desired.
And if such a number exists, it is better to indicate it. It is worth considering that outside our country this identifier may have a different name and format. FULL NAME.
subordinate The spelling of the last name, first name and patronymic must completely coincide with what is indicated on the presented identity card.
This statement also applies to the language of filling out the certificate: it is better to rewrite the first and last name from the passport in Latin. It is acceptable to omit the middle name if the person does not have one initially. Payer status
Any person residing in the territory of the Russian Federation and receiving income here must be registered here with the tax authorities with one of six statuses: resident or non-resident of the country, refugee, highly qualified specialist, etc. Be sure to include the appropriate code in the certificate.
Please note that before 2021 there were only three statuses.
Citizenship (country code)
The citizenship code is indicated according to the classifier accepted in the Russian Federation.
Its digital three-digit version is used. Identity card code
Most often, identity is confirmed by a passport (code - 10).
However, other options are also acceptable if they are mentioned in the first appendix to the procedure for filling out an income certificate. Address of place of residence in Russia
Here you should indicate current data on the registration of a foreign worker in the Russian Federation at the place of stay or residence.
Please note: if you fill this column with current data, the next two fields do not require you to enter information.
Otherwise, you must indicate the code of the country from which the employee came and the address of his residence in it. Country of residence code
Here, a digital code is used to indicate in which country outside of Russia the foreign citizen permanently resides (has resided).
Address
This refers to a residential address outside the Russian Federation. Any format for filling out the field can be used. The font is acceptable, both Cyrillic and Latin.
Personal Income Tax For Citizens of Ukraine Working in Russia in 2021
In respect of which, at the time of withholding personal income tax, it is necessary to determine the tax status in accordance with article of the Tax Code of the Russian Federation, guided by the provisions of paragraph 2 of article, paragraph 4 of article and article of the Tax Code of the Russian Federation, additionally see the Letter of the Ministry of Finance dated For the specified categories of foreign workers, the tax rate will depend on the time of actual their presence in Russia. Such foreign workers include:.
Income tax for non-residents of the Russian Federation: when other rates apply. Personal income tax for foreigners selling real estate. Can non-residents take advantage of tax deductions? Is it still possible to reduce the income of non-residents?
Section 3: Taxable income at the appropriate rate
The section header clearly indicates the interest rate at which income is taxed. For non-residents there is an increased rate of 30%, and residents pay 13% to the treasury on the same basis as Russian citizens.
It happens that the rate for an employee changed during the period under review depending on the type of income.
Then the summation and calculation in sections 3, 4 and 5 should be performed separately for each bet. Income code
Fill in with a 4-digit digital code. If a suitable identifier was not found in the list, use code 4800 - other income.
In addition to income in cash, any other forms of income, including in kind, should be indicated here.
Withholding personal income tax from foreign citizens in 2021
- The tax rate will be equal to 15% if any individuals who are not recognized as residents of the Russian Federation received income in the form of dividends as participants in Russian companies (clause 3 of Article 224 of the Tax Code of the Russian Federation). The tax rate will be equal to 13% if income is received from labor activities in the Russian Federation by the following categories of non-residents:
We will introduce them as soon as this document is officially published and it thus comes into force. Starting from 2021, personal income tax rates (NDFL) are determined in Section IV of the Tax Code of Ukraine (TCU). We especially note that for the vast majority of fellow citizens, in the vast majority of cases, the personal income tax rate (or, as it is also called, income tax) will now (from 2021) be 18%.
Changes to the 2021 uniform
There are some features of issuing 2-NDFL for a foreign citizen whose work activity is carried out on the basis of a patent. In this case, the tax is paid in advance and recalculated later. To account for such preliminary payments, a separate line has appeared in Section 5. Their total amount is entered into it.
The changes also affected the directory of codes for provided documents. Now, when applying for a 2-NDFL certificate, a foreign worker who has a temporary asylum document will receive code 19, not 18 in the corresponding column.
Personal income tax from citizens of Ukraine in 2021
Regarding personal income tax in 2021, what changes await such foreign workers: the deflator coefficient has been adjusted, which is why the amount of payment for a patent has increased. In 2021, the amount of fixed payments will be determined taking into account a deflator equal to 1.729 and will amount to RUB 2,074.8 monthly. (in 2021, the coefficient was 1.686, and the payment was 2023.2 rubles).
The fixed advance amount is indexed. The advance amount is recalculated based on the current deflator coefficient and the regional coefficient. Both multipliers are set for the current calendar year.
Personal income tax amount for employees with a residence permit
A temporarily staying foreign citizen is a person who arrived in Russia on the basis of a visa or in a manner that does not require obtaining one, and who received a migration card, but does not have a residence permit or temporary residence permit (Article 2 of Law No. 115-FZ). If everything is quite simple with the first two categories of foreign workers, then there are several nuances regarding contributions from payments to temporarily staying employees.
Foreigners with a residence permit have the status of permanent residents in the Russian Federation (Clause 1, Article 2 of the Federal Law of July 25, 2021 No. 115-FZ “On the legal status of foreign citizens in the Russian Federation”).
How to submit 2 personal income taxes for an employee of a citizen of Ukraine
For some deductions, there are no special codes in the directory. In particular, there is no code for a social deduction in the amount of additional insurance contributions paid for the funded part of the pension (subclause 5, clause 1, article 219 of the Tax Code of the Russian Federation). Until appropriate changes are made to the order of the Federal Tax Service of Russia dated November 17, 2021 No. ММВ-7-3/611, in form 2-NDFL such deductions must be indicated with code 620 “Other amounts that reduce the tax base in accordance with the provisions Chapter 23 “Tax on personal income”. This was stated in the letter of the Federal Tax Service of Russia dated February 11, 2021 No. BS-4-11/2189.
When filling out the table in Section 3, use the “Income Codes” and “Deduction Codes” reference books. These directories were approved by order of the Federal Tax Service of Russia dated November 17, 2021 No. ММВ-7-3/611. Individual codes are assigned to each type of income and each type of tax deduction. For example, income in the form of wages corresponds to code 2021. For income from the rental of vehicles, income code 2400 is applied, for income from rental of other property - code 1400. When paying remuneration under other civil contracts (except for royalties ) use code 2021, when paying temporary disability benefits - code 2300.
All personal income tax rates in 2021: table
Personal income tax is a contribution required to be paid when receiving money from almost any source. Absolutely all people are required to do it. And for officially employed persons, deductions are made by their enterprise. Also see “Who pays personal income tax”.
What are the personal income tax rates in 2021 in various situations? What tax rates apply when paying salaries? What kind of dividends are paid? What rates should be applied on loans? Here are convenient tables for 2021.
Hiring a citizen of Ukraine in 2021
To issue a patent, you must pay a state fee, the exact amount of which may vary depending on the region and the volume of attached documents. The period for issuing a patent is 10 days after submitting all the above documentation to the migration department of the Ministry of Internal Affairs. In this case, the validity period of a patent is no more than one year from the date of issue.
Regardless of the circumstances and the above category of citizens, there are some regulatory principles that apply to any Ukrainians who are employed and which every employer should know. In particular, one of them is mandatory notification of the hiring of a foreigner or his dismissal. Such a notification must be submitted to the appropriate migration authorities within three days from the date of conclusion of the contract or its termination, and neither the category of the foreigner, nor his country of origin, nor other aspects of the activity matter.
Personal income tax of a citizen of Ukraine with temporary residence permit
Good afternoon A Ukrainian citizen wants to work in our company; she is registered in Volgograd at her place of stay and has a TRP (temporary residence permit), but has no citizenship. How much personal income tax should be withheld from her salary and will she be entitled to a deduction for 1 child under 18 years of age? (I have a son - 14 years old). Lives in Volgograd since July 2021. Is he a resident?
Recommended reading: Father's Day around the world in 2021
Julia, hello. A resident of the Russian Federation is any individual, regardless of whether he is a citizen of Russia or another country, who stays on the territory of the Russian Federation for more than 183 days during one calendar year. The presence or absence of a temporary residence permit does not affect the tax in any way - the length of actual stay in the Russian Federation is important. More than 184 days - 13%, less - 30%. A resident is entitled to benefits, a non-resident is not.
Personal income tax of Ukrainian citizens with RVP 2021
Therefore, it is still worth requesting Ukrainian passports from Donetsk and Luhansk residents. All rights reserved. This site is not a mass media outlet. Subscription 8 Get free access to the HR Director's Handbook magazine. New rules for processing personnel documents. About the magazine Enter access code Subscription 8 And also Articles Foreign worker. Hiring Ukrainian citizens this year: step-by-step instructions.
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To make your task easier, the experts of the Personnel Directory magazine have collected in one article all the relevant information that you need to take into account if the company employs foreigners with a patent. Download the current notification form. New opportunities for career growth Advanced training course “Documentation support for working with personnel.”
Personal income tax for non-residents in 2021
In addition, non-residents will also not be able to exercise the right to reduce the total profit from the sale of a real estate property by the amount of costs incurred for its purchase. The specified provision, according to which foreigners do not have the right to reduce the tax base by the amount of previously incurred expenses, is recorded in Letters of the Ministry of Finance of the Russian Federation No. 03/04/05/4/347 dated 04/08/2021, No. 03/04/05/4/ 285 dated 03/26/2021, as well as No. 03/04/06/6/248 dated 10/11/2021.
Practice shows that during the employment process, companies require more documents from non-residents than from ordinary citizens of the Russian Federation. For example, the most common additional documents requested by managers from foreign candidates for positions in the company are :
Reimbursement of personal income tax to a foreign worker under a patent: specifics of the procedure
To receive the appropriate notification, a foreign citizen or employer must submit an application in the form recommended by the Federal Tax Service. Within 10 days, the tax service must send a notification of the decision.
Note. A corresponding sample application can be obtained by contacting the Federal Tax Service at the place of employment. Tax authorities may refuse to issue a document in the following cases: in the absence of information about the signing of an employment contract or if the application is repeated within one year.
