Updated form 2-NDFL 2021: main innovations and differences

Tax agents who paid any income to individuals in 2021 must report to the Federal Tax Service using Form 2-NDFL. Recipients of income can be both employees of the reporting company and persons who are not in an employment relationship with it. The deadline for submitting a certificate with attribute 1 for 2021 is 03/01/2021 (in accordance with paragraph 2 of Article 230 of the Tax Code of the Russian Federation as amended by Federal Law No. 325-FZ of September 29, 2019).

In addition, by March 2, 2020, all enterprises and individual entrepreneurs that have not withheld personal income tax are required to submit this type of reporting.

Certificate form 2-NDFL was approved by Order of the Federal Tax Service of the Russian Federation dated 10/02/2018 No. ММВ-7-11/ [email protected]

Organizations and individual entrepreneurs that have paid money to more than 10 individuals must submit 2-NDFL in electronic format.

A necessary addition to the paper form 2-NDFL is a register of certificates of income and tax amounts for individuals, which contains information about the certificates compiled.

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Why is 2-NDFL required in 2017?

Organizations and individual entrepreneurs recognized as tax agents are required to withhold and transfer personal income tax on income paid to individuals. However, in addition to this, they must submit information about this to the Federal Tax Service. At the end of 2021, such information is presented in form 2-NDFL. See “Deadline for submitting 2-NDFL for 2021”.

In addition, organizations and individual entrepreneurs are required to issue certificates in form 2-NDFL to individuals (in particular, employees) upon their application (clause 3 of Article 230 of the Tax Code of the Russian Federation). They may need certificates in 2021, for example, when moving from one organization to another during the year or to apply for a consumer (mortgage) loan. Certificate 2-NDFL in 2021 must be transferred to employees no later than three working days from the date of submission of the application (letter of the Ministry of Finance of Russia dated June 21, 2021 No. 03-04-05/36096).

There is no need to generate and submit certificates in form 2-NDFL to the Federal Tax Service in 2021 if during 2021 the organization or individual entrepreneur did not pay income to individuals for which it is a tax agent. So, for example, there is no requirement to submit information for individuals who did not receive wages or make any other payments during 2016.

Sample certificate 2-NDFL 2021 for a bank

Receiving credit funds from banks, among other mandatory documents, is accompanied by the need to submit a certificate f. 2-NDFL. The form is used to confirm the welfare and solvency of a potential client. You can apply for the form from your employer not only at the end of the calendar year, but also at any necessary time. For example, it’s easy to get a 2-NDFL certificate for 6 months or a quarter. The administration of the enterprise does not have the right to refuse to issue such a document, and the period for drawing up is 3 working days (Article 62 of the Labor Code).

Features of the presentation of the form depend on the requirements of credit institutions. When extending loans or applying for a new loan, prepare documents in advance to avoid paperwork. A sample 2-NDFL certificate for a bank can be downloaded here. When picking up the completed form from the HR officer or other responsible employee, carefully check all the information entered - company details, personal data (full name, address, passport, place/date of birth), indicated monthly income and applied deductions.

Note! To quickly obtain a certificate from a personnel officer, you will need to draw up an application in any form. This document is addressed to the head of the company; it is imperative to write in what time frame and for what period the certificate is needed.

Form for 2021: current form

In 2021, the 2-NDFL certificate form, approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. MMV-7-11/485, is in effect. This form consists of 5 sections.

It is worth noting that the new form of 2-NDFL certificate for 2021 was not developed or approved. Accordingly, trying to find the latest news about the new certificate form for 2021 on the Internet makes no sense. The form of the 2-NDFL certificate in 2021 looks like this, as before:

You can download the current 2021 2-NDFL certificate form using this link.

Reporting with sign 2: fill out the form

Income reporting submitted when it is impossible to withhold the fee has the following features:

1. The indicator “2” is entered in the header, indicating the attribute.
2. Section 3 reflects only amounts from which the fee was not withheld.
3. Section 4 does not need to be completed.
4. The amount indicated in the third section is duplicated in the fifth. The lines containing the expression “Tax Amount” record the indicators of the non-withheld budget payment. In empty fields, dashes are added.

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Filling: download samples

As for the formation and completion of the 2-NDFL certificate form in 2017, the 2-NDFL certificate must include all income that is subject to personal income tax. That is, show in the certificate all the amounts that were paid to the citizen, both under an employment contract and under a civil law contract (clause 3 of Article 226, Article 210 of the Tax Code of the Russian Federation).

In the header of the 2-NDFL certificate form in 2021, in the “attribute” field, indicate 1 if the certificate is provided as an annual report (clause 2 of Article 230 of the Tax Code of the Russian Federation). If you inform the Federal Tax Service that it is impossible to withhold tax (for example, when giving a gift), indicate “2” (clause 5 of Article 226 of the Tax Code of the Russian Federation).

Sample certificate with feature 1 in 2021

If in 2021 you need to submit data for 2021 to the Federal Tax Service, then the form approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485, you can check with a visual completed sample that will help you highlight the main points in filling out the form. Look at the completed sample 2-NDFL with sign 1 and download it if necessary.

Sample certificate with feature 1 in 2021

You can also download a completed sample of certificate 2-NDFL with sign 2, which can be submitted to the Federal Tax Service in 2021.

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07.02.2017

Deadlines for filing 2-NDFL

Form 2-NDFL is submitted to the tax service once a year. However, there are deadlines established by law. In particular, if the report reports all income received by the employee during the reporting period, and also indicates the amount of tax calculated on them, then 2-NDFL is submitted no later than April 1, 2021. Considering that this year April 1 falls on a day off, the deadline for submitting the report is postponed to April 2.

If the tax agent, when filling out the report, cannot reflect the entire base and also calculate the tax, then form 2-NDFL must be submitted to the tax authority no later than March 1. For example, such cases are possible if persons who are not employees of the company were given gifts worth more than 4,000 rubles.

Innovation No. 5. Employees have the right to apply for social deductions to the employer

This is an important answer to the question, income tax in 2021: what changes await employees directly. Previously, citizens who paid the cost of education or treatment this year (for themselves or for their immediate relatives) could receive a social deduction for income tax. To do this, they had to wait until the end of the reporting period (year) and submit documents to the Federal Tax Service. After a set time, the fiscal service transferred the money to the citizen’s specified details.

Negative amounts in 6 personal income taxes

In 2021, citizens have the right to apply for a deduction directly to their employer, and they do not need to wait until the start of the new calendar year. They must submit to the accounting department a notice issued by the tax authority. It indicates the amount of social deductions for each type of service (treatment, personal education, education of children, etc.) and the name of the company for which the form was issued. Additionally, a written statement from the employee is required.

Having received the notification, the accountant must reduce taxable income from the current month by the amount of the deduction (down to 0). The balance of the deduction is carried over to the next month, and so on until the debt is completely paid off.

Important: the notification from the Federal Tax Service is valid only until the end of the calendar year. On January 1, to reduce the tax base for personal income tax, a new basis document will be required.

Personal income tax deductions

The latest changes to personal income tax for 2021 were related to the provision of deductions. They are issued in relation to employees of individual entrepreneurs and organizations through managers. An employee can apply for the required monetary compensation if he has dependent minor children and is studying for a child under 24 years of age. The following categories of citizens can count on a standard deduction for withholding tax:

• Parents. This group includes adopted and former (divorced) spouses paying child support.
• Adoptive parents, guardians and trustees.
• Spouses of parents, including adoptive ones. Spouses of trustees and guardians are not deducted.

According to the current Tax Code of the Russian Federation, “children’s” tax deductions can be issued for:

• first and second child (1,400 rubles);
• third and subsequent children (3,000 rubles);
• disabled children (6,000 rubles in favor of guardians, adoptive parents and their spouses, trustees);
• minor children with disabilities (12,000 rubles - in favor of parents and their spouses, including adoptive parents).

When determining the number of children an employee has, adult, adopted and non-adopted children are taken into account. Single parents, guardians, trustees, adoptive parents, as well as persons who have received a written refusal from the second spouse to use the standard deduction at their place of work can count on double deduction amounts. The legislator allows summing up the amount of deductions for unpaid time periods (vacation at your own expense, maternity leave).

Employees undergoing training and advanced training receive social deductions when paying for their studies with personal funds. The maximum amount of returned funds is 12,0000 rubles during one billing period.

“Taxpayer” to track changes in personal income tax

You can find out what changes in personal income tax occurred in 2021 using the specialized software package “Taxpayer PRO”. The system is intended for generating, testing and sending certificates and reports to regulatory government agencies (tax inspectorate, pension and insurance funds, statistical authorities).

The modern service has a wide range of useful functionality. Among the main advantages of the accounting program:

• Protection of business documents from loss and damage . A reliable service stores and organizes data. An employee of the accounting department can always print out the necessary documents or enter new data into the database.
• Protection against document forgery . Financial accounting information is signed with an electronic digital signature of the head of the organization or individual entrepreneur.
• Full compliance with current legislation . The program is updated regularly. That is why users of the Taxpayer PRO PC always use only current document formats.
• Information support . If there are questions about how to use the program, the client can clarify the points of interest in the detailed instructions or contact a professional consultant.
• Availability of reliable control protocols for complete testing of generated reports and elimination of errors.
• Efficiency of performing multi-base operations . The program allows you to perform complex manipulations, fill out reports and send declarations for verification in just a few clicks. This greatly simplifies the work of an accountant and allows you to avoid delays in submitting reports to regulatory authorities.

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Responsibility for late delivery

The law establishes the possibility of applying sanctions to tax agents who violated the deadline for submitting 2-personal income tax for the past year in 2021, the amount of which is 200 rubles. for each certificate submitted late (clause 1 of Article 126 of the Code).

In addition, the court may punish those guilty under Art. 15.6 of the Code of Administrative Offenses of the Russian Federation - for late submission/complete failure to submit 2-NDFL certificates for employees.

For individual entrepreneurs and individuals, punishment under this article is provided in the range from 100 to 300 rubles, for officials - from 300 to 500 rubles.

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Innovation No. 1. Income tax on holiday pay

In 2021, the accountant is required to accrue personal income tax on vacation pay simultaneously with the payment of this form of income. The calculated amount must be transferred no later than the last day of the month when the employee took rest days.

Example

Ivanov A.A works at Romashka LLC. He took a vacation on July 18, and on July 15, his vacation pay was transferred to him. Payment of income tax to the treasury will be made on July 30.

The new procedure allows you to accumulate personal income tax over the course of a month and then transfer it in a single payment for all employees going on vacation. This greatly simplifies the work of an accountant.

Transferring taxes on the last day of the month is not an obligation, but a right of the organization. If the company has a small staff and it is more convenient for the accountant to pay personal income tax and vacation pay at the same time, he can continue this practice.

6-NDFL filling out lines

Innovation No. 4. Changing the deadlines for transferring income tax

New information regarding personal income tax in 2021 is related to the timing of tax payment to the state treasury. The main rule is this: personal income tax is transferred no later than the next day after the final payment for the month is paid (the second half of the salary). The first half (advance) should not be subject to income tax.

How to reflect an advance in 6 personal income taxes

Important: if a company withdraws money to pay salaries from a current account, then personal income tax must be paid no earlier than the day when employees actually receive the funds. Salaries deposited but withheld are not subject to tax.

Example

Employees of Romashka LLC received an advance payment for November on November 20. Income tax for this part of the salary was not transferred to the budget. On December 1, the organization’s accountant calculated the amount of the final payment for the month - 500,000 rubles. and the amount of personal income tax – 65,000 rubles. On December 5, she deposited the amount in the current account, on December 6, she withdrew and gave it to the staff, and on December 7, she transferred income tax to the treasury.

If an employee receives income in kind, personal income tax must be paid to the budget no later than the next day after the transfer of material value.

Example

Romashka LLC settled accounts with its employee N.N. Petrov. for services rendered, giving him a laptop worth 60,000 rubles. The employee received the item on September 1, after which the accountant calculated the amount of income tax (60,000 * 0.13 = 7800 rubles) and transferred it to the budget on September 2.

Changes in the personal income tax rate

Changes in personal income tax from 2021 have also occurred in relation to the tax rate. Government bodies set out to redistribute the tax burden of citizens. Adjustments are planned according to a progressive scale of tax rates, according to which:

• Individuals with earnings of up to 180,000 rubles per year are exempt from paying personal income tax.
• Citizens with an annual income of up to 2.4 million rubles pay taxes at a rate of 13%.
• Individuals with revenues of up to 100 million rubles per year pay tax at a rate of 30%.
• Citizens with an annual income of 100 million rubles or more pay tax at a rate of 70%.
• Income received from bank deposits is taxed at a rate of 35%.

Filling out a certificate for an employee

Help title

The title states:

Field “for ____ year”

– tax period (calendar year) for which the certificate is issued.

Section 1. Information about the tax agent

Field "OKTMO Code"

.

Organizations indicate the OKTMO code at their location (location of a separate unit). Individual entrepreneurs indicate the OKTMO code at their place of residence.

If your company code consists of 8 digits, then when filling out the 2-NDFL certificate, instead of the last three characters you must put dashes.

You can find out the OKTMO code using this service.

Phone field

. Specify a contact telephone number where tax officials can contact you (for example, “+74950001122”).

Field "TIN"

. Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority.

Field "Checkpoint"

. The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received from the Federal Tax Service at their location (separate units indicate the checkpoint at their location).

Field "Tax agent"

Organizations indicate their abbreviated name (if it is missing, their full name) in accordance with their constituent documents.

Individual entrepreneurs must indicate their full last name, first name and patronymic in accordance with their identification document.

Field “Form of reorganization (liquidation) (code)”

. The code of the form of reorganization or liquidation of the organization is indicated. The codes for these forms are given in Appendix No. 2.

Field “TIN/KPP of the reorganized organization”

. The TIN and KPP of the reorganized organization or its separate division are indicated.

The last two fields are required when entering code “3” or “4” in the “Characteristic” field.

Section 2. Data about the individual - recipient of income

Field “TIN in the Russian Federation”. The employee's TIN is indicated (if there is no TIN, this field is not filled in).

Field “TIN in the country of citizenship”. The TIN (or its equivalent) of the foreign employee is indicated.

Fields “Last name”, “First name” and “Patronymic”. The surname, first name and patronymic (if any) of the employee are indicated in full without abbreviations in accordance with the identity document.

Field “Taxpayer Status”:

If the employee is a tax resident of the Russian Federation

(stayed in Russia for 183 or more calendar days), then you must indicate
status 1
, and in section 3 write a rate of 13%.

If the employee is not a tax resident of the Russian Federation

(stayed in Russia for less than 183 calendar days), then you must indicate
status 2
, and in section 3 write a rate of 30%.

In addition, the following statuses are provided for foreign workers:

• “3” – highly qualified specialist;
• “4” – participant in the State Program for Resettlement in the Russian Federation;
• “5” – refugees and those who have received temporary asylum in the Russian Federation;
• “6” – labor activity based on a patent.

Field "Date of birth". The employee's date of birth is indicated (for example, 05/10/1975).

Field "Citizenship (country code)". For Russian citizens it is necessary to indicate the code «643»

. You can find out the codes of other countries using this classifier.

Field “Identity document code”. In this field you must indicate the code of the employee's identity document. For Russian passports this is the code «21»

.

There are cases when an employee has a valid USSR passport, in such a situation it is necessary to indicate code “91” (“Other documents”). Codes of all documents are given in Appendix No. 1

.

Field "Document series and number". The details of the identity document are indicated (the sign “N” does not need to be written).

Section 3. Income taxed at the rate of ___%

In section 3, you must fill in sequentially by month all the income that was accrued to the employee during the calendar year.

Note

: for certificates with characteristics 2 and 4, in section 3 the amount of income actually received, from which personal income tax was not withheld, is written.

Field "Tax rate"

. In the heading of Section 3, you must indicate the tax rate in accordance with which income tax was withheld when paying income:

• 13% – for residents of the Russian Federation;
• 30% – for non-residents of the Russian Federation.

Income was taxed at different rates.

If during the year the employee’s income was taxed at different tax rates, then the 2-NDFL certificate must still be one

. Simply, you first need to fill out sections 3 and 5 for one bet, and then for the other.

If the data to be filled out does not fit on one page, it can be transferred to the next, but in this case it is necessary to put its number in the header of each page and duplicate the information about the tax agent.

In the "Month"

In chronological order, the serial number of the month in which the employee was accrued and actually paid income is indicated.

Field "Revenue Code"

.
Each income has its own code, for example, the code for salary is 2000
, the code for vacation payments is
2012
, etc.
For some incomes, a code is not provided; in such cases, the code is set - 4800
“Other income”.

Advice

– how to determine the code for the award. If the bonus was awarded for production results, write code 2000, and if it was given in honor of a holiday or anniversary, then it is code 4800 (other income).

You can view the full list of income codes on this page.

In the “Income Amount”

the entire amount of accrued and paid income is reflected according to the specified income code.

Field "Deduction code"

.
Section 3 provides fields for reflecting deductions ( not to be confused
with deductions that are filled out in
section 4
). Section 3 reflects only professional deductions (Article 221 of the Tax Code of the Russian Federation), as well as deductions provided for in Art. 217 Tax Code of the Russian Federation.

You can view the full list of deduction codes on this page.

In the "Deduction Amount"

The amount of the deduction is reflected, which should not exceed the amount of income indicated in the corresponding column “Amount of Income”.

Section 4. Tax deductions

Section 4 reflects the standard, social, and property tax deductions that were provided to the employee in the past year.

Field "Deduction code"

. Each type of deduction has a specific code.

You can find out the deduction codes on this page.

Field "Deduction amount"

. The amounts of deductions corresponding to the specified code are indicated.

The number of completed lines in this field depends on the number of types of tax deductions that were provided to the employee.

Notification confirming the right to social and property deductions.

To receive a tax deduction through an employer, an employee must receive a special notification from the Federal Tax Service and provide it at the place of employment.

The data of this notification (number, date and code of the Federal Tax Service) are reflected in the 2-NDFL certificate.

Note

: the opportunity to receive a social deduction through an employer appeared in 2021.

Section 5. Total Income and Tax Amounts

Field "Total Amount of Income"

.
The total amount of income received by the employee for the year is indicated ( the sum of all lines in section 3
).

Field "Tax base"

. The tax base is reflected (the difference between the total amount of income and all tax deductions).

Field “Calculated tax amount”

.
The calculated tax amount is indicated ( Tax base x Tax rate
(usually 13%)).

Field “Amount of fixed advance payments”

. This field is filled in only for foreign employees working under a patent.

If you employ a foreigner, then the personal income tax on your salary can be reduced by the amount of advances that he paid to the budget on the basis of a patent. But this can only be done if you have a corresponding application from a foreign employee and the necessary notification from the Federal Tax Service.

Details of the notification (number, date, Federal Tax Service code) are also indicated in Section 5 in the line following the table (“Notification confirming the right to reduce tax on fixed advance payments”).

Field “Tax amount withheld”

. The amount of personal income tax that was withheld from the employee’s income is indicated.

Field “Tax amount transferred”

. The amount of personal income tax that was transferred to the budget is indicated.

In most cases, the amounts of calculated and transferred personal income tax must match. But sometimes it happens differently, for example, if a salary is delayed, more tax will be calculated than is withheld and transferred. Or, for example, if by mistake more personal income tax was withheld from an employee than was accrued.

In this case, the employer is obliged to return the over-withheld income tax to the employee. If he does not have time to do this by March 1 (the deadline for submitting 2-NDFL), then in the field “Amount of tax excessively withheld by the tax agent”

it is necessary to reflect the amount of tax not returned to the employee.

In addition, this field indicates the amount of tax overpayment that could arise due to a change in the employee’s tax status during the year.

Field “Amount of tax not withheld by the tax agent.” The calculated amount of personal income tax that the employer did not withhold during the tax period is indicated.

False information

The Code also provides for sanctions for containing false information in income statements.

An amount equal to 500 rubles is charged for one document containing erroneous information.

Important: the current edition of the Tax Code of the Russian Federation does not contain a definition of “unreliable information”.

According to the explanations given by the tax office in Letter No. GD-4-11/14515 dated 08/09/2016, any details of the certificate that do not correspond to reality should be considered unreliable: errors in the personal data of the tax payer, deduction codes, etc.

If the reporting person identifies in 2-NDFL data that does not correspond to the actual data and submits information on them to the Federal Tax Service with adjustments until the specialists of the state body find the inaccuracies, then no adverse consequences will occur for him (clause 2 of Article 126.1 of the Code).

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2-NDFL for 2021