2-NDFL reporting in the absence of payroll in 2021

Studying the domestic labor market, you can quite easily come across open vacancies where companies with great pride declare the “white” wages they pay, as well as the fact that the payment period is 2 times a month. This looks, let’s say, “funny”, because “white” wages simply must be such, according to Article 133 of the Labor Code of the Russian Federation, and its number of payments, equal to at least two, is also enshrined in the Labor Code (Article 136 of the Labor Code of the Russian Federation). Actually, looking at this, you begin to understand that in vacancies for vacant positions it is better to write not such “truths,” but something more solid and thorough, if you want. For example, the fact that the company will not have a situation where it simply runs out of money to pay its employees, because, as practice shows, this is not uncommon today. The “ban on bankruptcy” is not defined as such in our legislation, in fact, therefore the topic of our article is precisely devoted to such a case. Here we will touch on the topics of “white”, “gray” and almost extinct “black” wages, as well as the 2-NDFL certificate, which must reflect all information about the employee’s accruals.

Who must submit reports in the form of 2-NDFL

The Tax Code gives a clear definition of this issue - the following organizations are required to submit a certificate on this form:

• registered on the territory of the Russian Federation;
• individual entrepreneurs;
• privately practicing notaries;
• lawyers (founders of the relevant offices);
• divisions of foreign enterprises in Russia (separate).

At the same time, they need to act as a tax agent, that is, by cooperating with them, an individual must receive income.

What is personal income tax

Personal income tax is a tax on personal income. It is paid by every person who receives income. But most often he does not pay himself, but the organization in which he works does this. By hiring an employee, you become his tax agent. Now you must count, withhold and transfer to the personal income tax office from his salary. Important: you do not pay personal income tax from your own money, but deduct it from the employee’s salary. That is, you are an intermediary between him and the state. Typically, personal income tax is 13% of income. But there is more. For example, you need to pay 35% on lottery winnings.

In what cases is there a lack of payroll?

If a company operates, it is obliged to pay its employees. In this case, they need to submit 2-NDFL. However, there are a number of reasons why a company does not pay wages during the year:

• if the employee is on maternity leave;
• going on unpaid leave;
• absence of other employees, not counting the director, who is also a founder.

If the salary was not accrued, then you do not need to submit 2-NDFL. Organizations acting as tax agents for several employees should simply not submit certificates using this form for those who did not receive income during the reporting period. 2-NDFL with zeros in all columns is not provided for by law. Moreover, most accounting programs will generate an error when trying to draw up such a certificate.

The employee's standard deduction exceeded his income

If an employee with a small salary receives a large deduction (for example, for several children), many difficulties arise in filling out form 2-NDFL. This is due to the limitations of accounting programs, which do not allow you to indicate the amount of deductions that exceeds income.

This problem can be solved quite simply:

1. In section 4, fill in the amount of deductions so that for all codes it is equal to the amount of income;
2. In section 5, enter zeros in the following fields: “Tax base”, “Tax amount calculated”, “Tax amount withheld”;
3. Issue a certificate only with sign “1”.

What to do if the CEO is the only employee of the organization

The CEO can be an employee or a founder. If the only employee of the company is also its founder, then he will not need to send an information letter to the tax office.

The situation is more complicated if the director of the company is an employee. In this case, the company is obliged:

• conclude an employment contract;
• to pay salary;
• withhold income tax;
• transfer contributions to the Social Insurance Fund and the Pension Fund.

In such a situation, it is almost impossible to do without filing 2-NDFL.

Filling out a certificate: transitional moments

Let's start with questions about filling out the certificate. After all, incorrect information in this document threatens the organization with a fine of 500 rubles. for each incorrect certificate (Article 126.1 of the Tax Code of the Russian Federation).

The so-called “transitional” payments cause many difficulties. Although they occur only once a year, they cause constant headaches for the accountant. How to correctly fill out a certificate for payments accrued in 2015, but actually paid in 2016?

With the current salary everything is clear. The tax authorities decided long ago that the December salary had to be included in the certificate for 2015, even if it was actually paid in January 2021 (see, for example, letters of the Federal Tax Service of Russia dated 02/03/2012 No. ED-4-3 / [email protected] and No. ED-4-3/ [email protected] ).

However, there is a nuance here: this provision does not apply to wages paid in violation of the deadlines established by labor legislation (letter of the Federal Tax Service of Russia dated October 7, 2013 No. BS-4-11 / [email protected] ). And if, for example, in January wages were paid not for December 2015, but for earlier periods, it is considered income for 2021. This means it will be included in the certificate for 2021. Although in practice the tax authorities do not object to the inclusion of such payments (in terms of wages for 2015) in the certificate for 2015, if the actual payment occurred before the submission of the relevant reports.

With regard to payments under civil contracts, transitional rules do not apply at all. As a general rule, the date of actual receipt of income in cash is the day of its payment or transfer to the taxpayer’s bank accounts (third party accounts on behalf of the taxpayer). This is stated in sub. 1 clause 1 art. 223 Tax Code of the Russian Federation. And if, for example, the rent for December 2015 was paid in January or February 2016, this is income in 2021. Therefore, in the Information on Form 2-NDFL provided for 2015, data on accrued but not paid in There was no need to include rent this year.

Can a manager not pay himself a salary?

Many organizations have a single employee on their staff - the director. This can happen if the company has just been formed and has not yet had time to recruit a full staff of employees. Also, this situation often arises during periods of financial crises, when the organization’s income does not allow it to support employees. In order to avoid making contributions to various funds, managers often do not pay their own salaries. How legal is this?

Tax inspectors argue that it is necessary to pay the manager’s work even in such conditions. He is obliged to calculate and pay himself a salary. However, the tax service does not have legislative measures to influence companies in which wages have not been accrued for an entire year or more. As a rule, inspectors invite managers to conversations where recommendations are given on how to pay them for their work at the minimum wage provided for in the region. If the director does not listen to the opinion of the government representative, the company may face a complete financial audit by the Federal Tax Service.

The official’s opinion is based on the following arguments:

• the director of the enterprise is obliged to conduct activities;
• he must maintain documentation;
• They must submit reports to regulatory authorities.

What is personal income tax

Personal income tax is a tax on personal income. It is paid by every person who receives income. But most often he does not pay himself, but the organization in which he works does this. By hiring an employee, you become his tax agent. Now you must count, withhold and transfer to the personal income tax office from his salary. Important: you do not pay personal income tax from your own money, but deduct it from the employee’s salary. That is, you are an intermediary between him and the state. Typically, personal income tax is 13% of income. But there is more. For example, you need to pay 35% on lottery winnings.

Tips for managers on how to avoid problems in 2021

There are several options on how to avoid problems with tax authorities and at the same time reduce the cost of paying contributions to the state.

1. Reduce the director's salary and replace him with one of the company's founders. This method is good in that it is not necessary to submit 2-NDFL annually when using it, as well as to pay taxes on the income received by the director, because there is no basis for their accrual. Without an employment contract, it is impossible to determine the level of wages.
2. If it is impossible to lay off a director, then you can send him on leave at your own expense, for example, with the wording “for family reasons.” It is only worth considering that submitting reports remains his direct responsibility. Inspectors may consider such leave to be fictitious if it continues for a long enough time. It is safest to take it for just a year.
3. The most reliable method, but a little more troublesome, is to reduce the director’s working hours. In this case, you will need to submit reports in the form of 2-NDFL. However, the transition to part-time work and hourly wages must comply with regional earnings standards. The inspector needs to explain that the manager only needs a few hours a month to perform his duties. To document changes in income on which tax is calculated, a new employment contract must be concluded. It necessarily reflects changes in working conditions and remuneration. Additionally, it is necessary to maintain documentation of the time worked by the director.

If the company does not plan to expand in the near future and it is impossible to reduce the position of the manager, then the founders should choose the most reliable method - saving on salaries. In this case, a 2-NDFL certificate will be required, but there will be no suspicions or claims against the organization’s activities from the tax office.

When they cheat with your salary

Having called the personnel department or the general director (for small organizations), in most cases the applicant is told (and quite openly, it should be noted) about how their wages are paid. If we are talking about the degree of its “grayness,” then they will definitely say so, despite the fact that we are talking about a direct violation of the law. An accountant, as a person directly connected with finance, is well aware that a “grey” salary involves a small “official part”, fixed in the employment contract, as well as one that is paid “in an envelope”. Just the “envelope” component is not subject to personal income tax and it will not be reflected in any way in the certificate in form “2”. Moreover, the employer does not legally bear any responsibility for it. If not only the employee himself, but also the prosecutor’s office can ask the employer for the “official” report, then the “gray” balance remains only on the conscience of the organization’s general director. Moreover, the reduced tax base for personal income tax purposes may in the future negatively affect the amount of pension contributions. Consequently, social advertising with the slogan: “A good director will not leave you without a pension” is relevant in this matter. Moreover, when it comes to the bankruptcy of the company, the general director can safely not pay his employees, paying them only a small official salary or multiplied several times during layoffs. There is tax evasion, which is clearly punishable, according to Articles 199.1, 145.1 of the Criminal Code of the Russian Federation.

There is another interesting “thing” in this matter: the so-called “black” salary, which a priori does not imply official registration for work. If in your company, in some line positions, employees receive income in this form, then you can safely forget about the 2-NFDL certificate, because it is by definition impossible here. As a rule, freelancers work “in the dark.” For more details on how you can cooperate with them, but on an “official” basis, read our article on this issue.

Personal income tax is withheld only when paying wages

Clause 5.1 of Section 5 of the certificate indicates the total amount of income received by the employee for the year and reflected in Section 3 of the certificate. And in clause 5.2 - the amount of income subject to personal income tax. This is the difference between the income received (clause 5.1) and the deductions provided (indicated in the columns “Deduction amount” in sections 3 and 4) section. II Recommendations for filling out the approved form. By order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3/ [email protected] . So accrued but unpaid wages for November and December had to be reflected among other income in paragraphs. 5.1 and 5.2 certificates.

WE WARN THE EMPLOYEE

If a declaration for the purpose of receiving deductions has already been submitted to the Federal Tax Service Inspectorate and the originally received certificate is attached to it, then after receiving the updated certificate to the Federal Tax Service Inspectorate, you need to submit an updated declaration. Clause 5.3 of the certificate indicates the amount of personal income tax calculated from taxable income, that is, including accrued , but unpaid wages under clause 3 of Art. 226 Tax Code of the Russian Federation. Now about the reflection of the amount of withheld tax in clause 5.4 of the certificate. From Ch. 23 of the Tax Code of the Russian Federation it follows that personal income tax must be withheld when paying income to an employee under clause 4 of Art. 226 Tax Code of the Russian Federation. If the salary is not paid, then no tax is withheld from it. Therefore, in paragraphs. 5.3 and 5.4 of the certificate will show different amounts, since the calculated tax is greater than the withheld tax. In addition, the amount of unwithheld personal income tax for November and December must be reflected in clause 5.7 of the certificate “Amount of tax not withheld by the tax agent.” The Ministry of Finance confirmed to us that this procedure for filling out certificates is correct, and also told us how to proceed in the future.

From authoritative sources

“ Since the tax was not withheld, the indicator in clause 5.3 “Amount of tax calculated” of the certificate will not coincide with the indicator in clause 5.4 “Amount of tax withheld.” In this form, the organization is obliged to submit certificates to the tax authority no later than April 1, 2011. After the salary is paid in 2011, the organization will be required to withhold tax and submit it to the tax authority (with the same number with which the initial certificates were submitted) certificates for 2010 for those employees whose information has been adjusted. Accordingly, in such certificates the indicator under clause 5.3 “Amount of tax calculated” will coincide with the indicator in clause 5.4 “Amount of tax withheld.” By the way, the Federal Tax Service also allows the submission of an updated certificate, but in a situation where the employee’s personal income tax for previous years was recalculated in connection with the clarification of his tax obligations in Letter of the Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3/2975.

If you have any questions, you can consult for free via chat with a lawyer at the bottom of the screen or call by phone (consultation is free), we work around the clock.

Keep in mind that if employees asked you for certificates for 2010, then they will also need to be given updated certificates and clause 3 of Art.
230 Tax Code of the Russian Federation. Thus, in certificates for 2011, the salary paid for 2010 is not reflected in section 3 as income, and the personal income tax withheld from this salary is also not shown in section 5. All this should be reflected in the updated certificate for 2010. And for the future, keep in mind that if at the time of submitting the certificates you paid off last year’s salary debt and withheld personal income tax from it, then paragraphs. 5.3 and 5.4 of the certificates must match. In accounting, wages are calculated on the last day of the month worked by posting (clause 18 of PBU 10/99): – DEBIT 20 (23, 25, 26, 29, 44) CREDIT 70 On the same day personal income tax is calculated: – DEBIT 70 CREDIT 68 subaccount “Calculations for personal income tax” And the payment of wages for various reasons can happen significantly later than the established deadlines, sometimes several months late and even, as stated in the reader’s letter, next year.

CONTENT

1. What is 2-NDFL in simple words

2. What information is contained in the 2-NDFL certificate

3. How is 2-NDFL checked?

4. Personal income tax changes in 2021

5. errors in the 2-NDFL certificate

6. Freelance and 2-NDFL

7. Differences between 2-NDFL and 3-NDFL

8. Income codes in certificate 2-NDFL in 2019

9. Useful video

Many have heard the term 2-NDFL certificate, but do not know what it is. In this article from the “Business Earnings” portal we will answer all questions regarding the certificate.

What is 2-NDFL in simple words

Form 2-NDFL is a standard form for reporting by an enterprise that is a tax agent to the Federal Tax Service on wages paid to an employee, tax deductions provided and tax withheld.

Form 2-NDFL is also used by banks to obtain confirmation of the client’s constant income for a certain period when applying for a loan.

You can obtain form 2-NDFL from your employer. He is obliged to provide it on the basis of Art. 62 of the Labor Code of the Russian Federation, which reads:

“Upon a written application from an employee, the employer is obliged, no later than three working days from the date of filing this application, to issue the employee a work book for the purpose of his compulsory social insurance (security), copies of documents related to work (copies of orders for employment, orders for transfers to another work, orders of dismissal from work; extracts from the work book; certificates of wages, accrued and actually paid insurance contributions for compulsory pension insurance, period of work with a given employer, etc.). Copies of work-related documents must be properly certified and provided to the employee free of charge.”

The certificate must contain information indicating the details of the enterprise, as well as its original seal. Only in the accounting department where the employee is registered is it possible to obtain this official document. The Tax Code in Russia determines the period for an employee to receive a certificate from an enterprise - 3 days, excluding holidays and weekends.

What information is contained in the 2-NDFL certificate

The title of form 2-NDFL indicates the year for which it was issued. The document consists of five sections:

information about the tax agent (employer): his name, details;

information about the individual recipient of the income (employee);

income taxed at the base rate of 13%, monthly;

standard, social, investment and property tax deductions with codes;

The total amount of income, deductions, and taxes withheld.

The form is signed by the manager and certified with a seal. It should be noted that if an employee has changed several jobs, then the last employer can enter into the document only those incomes, deductions and taxes that were received from him.

Sample personal income tax certificate.

How is 2-NDFL checked?

Banks have the opportunity to check the provided Form 2-NDFL and verify its authenticity in two ways.

Firstly, accounting work has its own subtleties that few ordinary employees know. Therefore, the first sign of a fake document is inaccuracies in filling out documents, such as, for example, the indicated incorrect amount of the standard deduction, errors in codes in the same section, etc. In addition, a forgery may be indicated by a discrepancy between the details in the first part and the seal, and also other details.

Secondly, theoretically, the document can be checked by the relevant division of the Federal Tax Service.

The use of Form 2-NDFL by banks solves the problem of determining the solvency of clients only partially. It indicates only the borrower’s income received at the last place of work, and only that part of it that is paid officially, and in Russian practice there are other, illegal forms of remuneration.

In order to solve this problem, banks often offer their potential borrowers to provide alternative proof of income: a certificate on the bank's form.

changes in 2021

Since 2021, the 2-NDFL certificate has been affected by minor changes that relate to sections. In the second section, which provides for filling out data about an individual, a new field has appeared - TIN in the country of citizenship. The field is required for those employees who are considered foreign citizens in the organization.

Also in this section the list of taxpayer statuses has been expanded and the following positions have appeared:

employees who are voluntary migrants from foreign countries and are compatriots;

foreign employees with refugee status, as well as foreign persons who have been granted temporary asylum on the territory of the Russian Federation;

foreign employees working in an organization on the basis of a patent.

About errors in the 2-NDFL certificate

The form may be considered invalid or erroneous if errors are made, crossed out, or fields that are required to be filled out by the citizen are omitted. If you made these mistakes, it is better to fill out a new form following the personal income tax sample.

Standard mistakes made by individuals when filling out certificates:

1. The date is not in DD/MM/YY format. Care must be taken when filling out the date field of the document. It is necessary to indicate the date only in numbers without using words, for example, 01/01/2019;

2. The seal must be original - we do not recommend making photocopies and faxes, only the original document is valid;

3. The employee’s income is incorrectly reflected. The employee must make sure that his actual salary is “white” and he has an employment contract;

4. There are corrections in the help.

Freelance and 2-NDFL

There are more and more freelancers in Russia, such professions as blogger, copywriter, designer, webmaster, etc. are popular. Most of them do not seek to register individual entrepreneurs; for people like them, the government has come up with a tax on the self-employed.

Tax holidays are also provided for self-employed citizens for a period of up to 2 years.

The majority of freelancers work without registering with the tax authorities and do not enter into employment contracts with clients. Everything is built on conditions of mutual trust and verbal agreements. Accordingly, they do not pay taxes.

If a freelancer needs a 2-NDFL certificate for an online loan, for example, he simply will have nowhere to get it.

There are several options for how a freelancer can get out of the problem:

1) Open an individual entrepreneur, work on the simplified tax system of 6%, reflect income in the KUDIR (book of income and expenses), register a current account and work calmly. Disadvantages of this method: if a freelancer earns little, it is not profitable, taxes and costs will “gobble up” all the profit.

2) Conclusion of a civil contract with large customers.

3) Get an official job - this will allow you to get a 2-NDFL certificate and calmly do what you love.

Differences between 2-NDFL and 3-NDFL

The taxpayer is required to fill out the 3-NDFL certificate himself and submit it to his tax office. Certificate 3-NDFL is a declaration that takes into account the third-party monetary income of a citizen, in addition to his employment.

For example, a 3-NDFL certificate may be required by an individual after the sale of an apartment that he owned. In this case, the state has the right to withhold a tax deduction from him.

3-NDFL must be submitted if an individual has additional cash income.

Income codes in certificate 2-NDFL in 2021

When to submit cancellation certificates

Most often, when the report was sent to the wrong tax office.
If the 2-NDFL simply needs to be adjusted, submit the adjustment immediately - do not submit a cancellation certificate before that. In the cancellation certificate, code 99 is entered in the “attribute” field. And in the fields “Amount of income”, “Amount of calculated tax”, “Amount of withheld tax”, “Amount of transferred tax” - zeros. If you have any questions, you can consult for free via chat with a lawyer at the bottom of the screen or call by phone (consultation is free), we work around the clock.

Not so long ago (until 04/01/2011 inclusive) all employers had to submit to their tax office information on a form about income paid to employees for 2010 x approved. By Order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3/ [email protected] ; clause 2 art. 230 Tax Code of the Russian Federation.