We fill out the new form 2-NDFL for 2021 - submit it in 2021

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Published: 02/17/2019

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In October 2021, the Federal Tax Service issued order No. ММВ-7-11/566, which approves a new reporting form, specifically for the 2-NDFL certificate. The main innovation was the fact that the certificate was divided into a form for submitting reports to the Federal Tax Service and for individuals, that is, for employees of the organization.

Innovations in personal income tax reporting in 2021
Help for employees
How and when to file reports in 2021

The form, which is intended for the tax service, remained under the same name - 2-NDFL, but for individuals it was called “Certificate of income and tax amounts of an individual.”

Main changes in the 2-NDFL report

Since 2021, there are two forms of 2-NDFL certificate:

Reporting 2-NDFL
A certificate of income and tax amounts of an individual, issued to individuals for presentation at the place of request.

In 2021, the tax agent must submit a 2-NDFL report to the Federal Tax Service according to the new form for 2021 (Federal Tax Order of October 2, 2018 N ММВ-7-11/ [email protected] ) . The new form is machine-oriented and consists of a main sheet and an application . On the main sheet it is necessary to display the total amount of income and personal income tax, and the application indicates more detailed information: income with deductions and tax, broken down by month for each employee. Also in the new form, the abbreviated name 2-NDFL is retained, and the number of sections has been reduced from five to 3.

It is a machine-oriented form because tax authorities can easily scan indicators , which will speed up the reception and processing of the submitted data. Moreover, the innovations will simplify the task not only for tax inspectors, but will also speed up the process of obtaining tax deductions for individuals.

Minor changes also affected 2-NDFL certificates issued to employees for submission to the Federal Tax Service. They are issued subject to changes, starting with reporting for 2021. When filling out a certificate, the abbreviated name of the certificate is not allowed (we replace 2-NDFL with “Certificate of income and tax amounts of an individual”), there is no field with the certificate number, and it must be filled out following the same procedure in which the previous form was filled out.

Help for employees

The form for employees, issued upon application (Article No. 230 of the Tax Code of the Russian Federation), has undergone much less changes and is filled out according to standard algorithms, familiar to everyone from previous periods. However, the following changes can be identified in the document:

The certificate number and its sign have disappeared;
correction number is not indicated;
you should indicate the Federal Tax Service code;
information about the notification that confirms the right of the tax agent to reduce personal income tax on fixed advance payments is no longer reflected in the certificate.

The employee reference form can be viewed here. The complete document instructions for filling out the certificate can be downloaded here.

How to submit a report on form 2-NDFL

The report on Form 2-NDFL for 2021 is submitted by the tax agent before April 1, 2021. Again, this date applies to a certificate with features 1 and 3. If features 2 and 4 (for a reorganized organization), then the certificate is submitted before March 1, 2021.

Sign 1 – code of the taxpayer making payments from which tax was withheld.

Sign 2 – code of the taxpayer making payments on which the income tax was not paid.

Signs 3 and 4 are indicated by the legal successor when it is necessary to account for the reorganized organization.

Tax agents are all organizations and individual entrepreneurs that paid income to individuals. The exceptions are:

Non-taxable income (for example, gifts, not more than 4,000 rubles)
Payments on which the recipient of the income must pay tax (payments to individual entrepreneurs, notaries, private lawyers; dividends; payment when purchasing property from an individual)

A zero certificate 2-NDFL is not submitted to the Federal Tax Service. This is explained by the fact that tax agents are required to provide Form 2-NDFL. If there were no payments or non-taxable payments were made, then you are not a tax agent.

2-NDFL certificates are submitted to the tax authority at the location of the LLC or the place of residence of the individual entrepreneur.

Separate units submit certificates at the place of registration. Individual entrepreneurs on UTII or PSN submit a report at the place of registration in connection with their activities.

Certificates with a number of 25 individuals or more are submitted in electronic form via telecommunication channels.

Certificates from up to 25 individuals, in addition to the electronic form, can also be submitted in paper format.

On paper, you can submit certificates as follows:

in person at the Federal Tax Service;
send by mail with a description of the attachment.

If certificates are provided in paper form, prepare an accompanying register in 2 copies (the tax agent keeps the second copy marked INFS).

The register indicates:

name of the organization (full name of the individual entrepreneur) and TIN;
sign with which 2-NDFL certificates are submitted;
number of certificates;
numbers of certificates with the full name and date of birth of the individual.

errors were made when filling out the report on Form 2-NDFL , you must submit a corrective report. If the report requires additions, then an updated certificate 2-NDFL is submitted. In these cases, you need to indicate the correction number in order (01, 02, etc.), but the certificate number for the clarifying report is the same as when you first submitted Form 2-NDFL. If you need to cancel a previously submitted certificate (for example, you submitted it to the wrong tax office), then a cancellation certificate is submitted.

Accrued but not paid wages

A separate set of questions concerns situations when the 2-NDFL certificate needs to reflect accruals for which the actual issuance (transfer) of money did not occur. These could be cases of delayed payment of wages due to the fault of the employer (lack of funds, etc.), or cases where it was not possible to issue money due to the fault of an employee who simply did not show up for payment. Let's look at specific situations.

Due to the financial difficulties that arose in the organization in 2021, the last payment of wages took place in June 2021. All subsequent salary amounts were accrued but not paid. How to reflect unpaid amounts in the 2-NDFL certificate?

The Procedure for filling out the new Form 2-NDFL repeatedly mentions that income is reflected in the month when it is considered actually received (clauses 4.1, 4.3, 4.11, 6.1, 6.2 and 6.8 of the Procedure). And the date of actual receipt of income for personal income tax purposes is determined on the basis of the provisions of Article 223 of the Tax Code of the Russian Federation. Let us recall that the norms of Article 223 of the Tax Code of the Russian Federation should have been applied when filling out the previous form 2-NDFL, which also spoke about reflecting income in the month of actual receipt. This conclusion is confirmed, in particular, in letters of the Federal Tax Service of Russia dated 08/01/16 No. BS-4-11/ [email protected] (answer to question No. 12) and dated 03/02/15 No. BS-4-11/3283 (see “ The Federal Tax Service has clarified how to reflect last year’s salary paid in 2015 in 2-NFDL.”

Accordingly, in order to understand how to reflect accrued but unpaid wages in the 2-NDFL certificate, you need to refer to the rules of Article 223 of the Tax Code of the Russian Federation. Paragraph 2 of this article states that income in the form of wages paid not in connection with the dismissal of an employee is recognized as actually received on the last day of the month for which wages are accrued. Consequently, salary amounts are included in the 2-NDFL certificate in the periods (months) for which they are accrued. In this case, the date of actual transfer (issue) of money does not matter.

You also need to take into account whether the corresponding debt has been repaid on the date of generation of the 2-NDFL certificate. Based on paragraph 4 of Article 226 of the Tax Code of the Russian Federation, the calculated personal income tax is withheld from the amounts paid. This means that until the moment of payment (transfer) of wages, the obligation to withhold calculated personal income tax does not arise (provided that until this moment the employee was not paid other income in cash).

Accordingly, if a 2-NDFL certificate is generated after the wage arrears have been repaid, it means that the tax calculated on these amounts has already been withheld and transferred to the budget. Therefore, the certificate is filled out in the usual manner, as if the salary was paid on time. Namely: the amount of tax withheld when repaying the debt is taken into account when generating indicators for the fields “Amount of tax withheld” and “Amount of tax transferred” in Section 2 of the certificate.

But if on the date of formation of 2-NDFL the debt to the employee has not yet been repaid, then the procedure for filling out the certificate will be slightly different. The amounts of accrued wages in this case are also reflected in the appendix to the 2-NDFL certificate for the corresponding months (regardless of the date of repayment of the debt). Consequently, these amounts participate in the formation of indicators for the fields “Total amount of income” and “Tax base”, and the tax calculated from these amounts is included in the indicator for the field “Amount of tax calculated” in section 2 of the certificate. But since on the date of drawing up the certificate the salary had not been transferred and the tax was not withheld, the personal income tax amount does not fall into the fields “Amount of tax withheld” and “Amount of tax transferred”, but in the field “Amount of tax not withheld by the tax agent” of the section 2 certificates.

After the debt is eliminated, the tax agent will have to submit corrective income statements for 2018. If the entire salary debt is repaid, then in the updated certificates in the field “Amount of tax not withheld by the tax agent” a zero (“0”) is entered, and the amount that was indicated in this field in the initial certificate is displayed in the fields “Amount of tax withheld " and "Tax amount transferred." And if the salary debt is partially paid, then the indicator in the field “Tax amount not withheld by the tax agent” is reduced by the corresponding personal income tax amounts and the indicators in the lines “Tax amount withheld” and “Tax amount transferred” are increased. When repaying the debt further, you will need to submit repeated updated 2-NDFL certificates. Let us recall that previously in a similar situation it was necessary to submit “clarifications” (letters of the Federal Tax Service of Russia dated 09.13.12 No. AS-4-3/15317 and dated 03.02.15 No. BS-4-11/3283).

Please note: the amounts of wage arrears for 2018, actually transferred (paid) in 2021, are not reflected in the 2-NDFL certificates for 2021. This follows from the above-mentioned paragraphs 4.1, 4.3, 4.11, 6.1, 6.2 and 6.8 of the Procedure for filling out the new Form 2-NDFL.

The employee was laid off in November 2021. But since he did not show up to work to receive his pay, compensation for unused vacation and salary for November 2021 were deposited. These amounts were issued to the dismissed employee only in March 2021. In certificates for what periods should these payments be indicated?

In this case, you need to again turn to the provisions of Article 223 of the Tax Code of the Russian Federation. Paragraph 2 of this article states: in the event of termination of the employment relationship before the end of the calendar month, the date of actual receipt of income in the form of wages is considered to be the last day of work for which the income was accrued. This means that in the described situation, the amount of the deposited salary will be included in the 2-NDFL certificate for 2021. The specified amount should be reflected in the appendix to this certificate in November. And the procedure for filling out section 2 of the certificate will depend on the date of its generation: before payment of the deposited salary amount or after.

But the situation with compensation for unused vacation is different. For such compensation, Article 223 of the Tax Code of the Russian Federation does not provide special rules for determining the date of actual receipt of income. This means that the general rules apply for income in cash: such income is considered to be actually received on the day of payment (transfer) of money (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

Calculate your salary and vacation pay for free, taking into account all current indicators for today

In our case, compensation for unused vacation was paid in March 2021. Therefore, this amount must be reflected in the 2-NDFL certificate for 2021.

Fines for violations when submitting 2-NDFL

The tax office may fine the taxpayer if errors are made in the information on the report form (incorrect payment amount, data of individuals, etc.). The Federal Tax Service may consider any details that do not correspond to reality to be unreliable information. Therefore, you must be extremely careful when filling out. Moreover, a fine in this case can be avoided if you notice the error in time and send an updated certificate. And if you do not submit the report (or delay the submission deadline), then a fine cannot be avoided.

The fines are as follows:

For errors made by employees - 500 rubles for each certificate
For violation of the submission deadline - 200 rubles for each unsubmitted certificate

At the same time, for late deadlines or failure to submit a certificate, the head of the organization (IP) may be additionally fined 300-500 rubles.

Accountant's advice: before submitting the report, check the passport details of the employees, including the employee's registration. An employee may not think to inform the employer about changes that will ultimately result in fines.

How to fill out the certificate

Documentation 2-NDFL consists of:

Header;
The first section “Information about the citizen who receives income”;
The second section “The amount of funds received and taxes paid for the reporting period”;
The third section “Social and property tax payments”;
Appendix “Information on income received for the reporting period.”

New form 2-NDFL. Photo gazeta-unp.ru

Heading

It is the easiest part to design.

It contains information:

TIN and checkpoint of the organization;
Sequential numbering of the extract;
Information about the reporting period;
Information about the tax agent;
OKATO;
Contact details.

First section

Contains information about the individual in respect of whom the extract is issued, indicating:

TIN;
FULL NAME;
Dates of birth;
Country code by citizenship.

Errors in the 2-NDFL certificate.
Photo ppt-online.org Information about taxpayer status by code is also written down:

1 – for residents of Russia;
2 – if the citizen is not a resident of Russia;
3 – when the qualified worker is not a resident.

Second section

Displays the following data:

Payout rate;
Information about receipts;
Calculus size;
Advance payment amount;
How much was withheld?

Third section

Contains information about property and social payments in favor of a government agency.

One of the established codes is indicated:

1 – when the employee provided information about the existence of a property lien;
2 – when an employee provides information about the presence of social retention;
3 – information is provided about reducing the state sanction for fixed payments.

How to fill out a 2-NDFL certificate? Answer in video:

Application

One difference in the new variation of the statement is the presence of a special application. In fact, it replaces section No. 3 of the current form. In other words, this application provides a breakdown of a citizen’s income for each month, as well as deductions.

Merging 2-NDFL and 6-NDFL

The deadline for submitting 2-NDFL and 6-NDFL was changed not by chance. Currently, tax authorities are working to unify the procedure for submitting 2-personal income tax; it is aimed, among other things, at simplifying the entire procedure for submitting personal income tax reporting and paying taxes.

For 2021 income, it is assumed that 2-NDFL will be presented within the calculation of 6-NDFL.

The 6-NDFL form itself will be simplified. From Section 2 of the form, the date of receipt of income and the amount of receipt of income will be removed, that is, in fact, only the deadline for transfers will remain, the amount for transferring taxes, which will go to the agent’s personal account.

In the first section, accrual amounts of income will remain; it is also planned to add amounts actually paid in the reporting period and amounts actually paid for the previous period. Thus, tax authorities want to relieve accountants from the need for constant monitoring of carry-over balances.

Changes are planned for 2021.

Keep personal income tax records, generate and submit 6‑NDFL and 2‑NDFL through a convenient web service.

To learn more

Example of filling out 2-NDFL for 2019

Petrova Irina Mikhailovna works as an accountant at Firm A LLC. She filled out the first certificate for the general director and fills out the next one for herself (serial number 2).

Petrova’s salary for the year was 240,000 rubles. In December 2019, she was also accrued and paid a bonus based on the results of her work for the year in the amount of 50,000 rubles.

Petrova has a minor child, for whom she is entitled to a standard monthly deduction throughout 2019.

The report reflects information on Petrova as follows. In the 2-NDFL certificate:

Attached to the help:

Next, you can look at filling out 2-NDFL for 2021 in Excel.

EXAMPLE OF COMPLETING 2-NDFL FOR 2021

Let's sum it up

2-NDFL for 2021 must be submitted according to new rules. Main changes:

2-NDFL in 2021 for all reasons must be submitted no later than 03/02/2020;
the certificate cannot be submitted on electronic media (floppy disks, flash drives, etc.);
Only those tax agents whose number of income recipients does not exceed 10 people can submit 2-NDFL on paper.

For 2021, you need to fill out a certificate in the form approved by Order of the Federal Tax Service No. ММВ-7-11/566.

Procedure for certification of certificate 2-NDFL

The certificate can be signed by the taxpayer himself (director, individual entrepreneur) or the legal successor. It is acceptable for the certificate to be certified by an authorized person.

Depending on who signs, you must indicate the code:

1 - the document was signed by the tax agent (successor) himself;

2 - the document was signed by a representative.

In the next three lines you need to indicate the last name, first name, and patronymic of the person who signs the certificate. If the director signs the certificate and submits it to the Federal Tax Service by an accountant, then indicate the full name in this section. accountant needed.

If the 2-NDFL is signed by a proxy, the name and details of the power of attorney must be indicated in the bottom line of the first sheet.