This document is necessary to record the amounts of accrued income to an individual, as well as to control the collection of tax on the income of this person. The functions of control over accounting data lie with the tax authority where the organization is registered or located. For an individual (employee), the document is an official reflection of the source of his income.
Help 2-NDFL: what it is and what it looks like
Certificate 2 of personal income tax is a report compiled for each specific employee of the enterprise and containing the following information:
- the amount of taxable income paid to the employee: wages, bonus payments, payment of sick leave, other remuneration;
- the amount of accrued, withheld and transferred to the budget personal income tax;
- tax deductions provided to the employee.
Since 2021, an updated format for submitting a certificate has been introduced, which was approved by order of the Federal Tax Service dated October 2, 2018 No. ММВ-7-11 / [email protected] The innovation is that previously a single form 2 personal income tax was used, but now two different forms are used: the first is intended for organizations sending data to the Federal Tax Service (contains two sheets: the main one and the application), the second is issued to the employee upon his request (consists of a one-page form).
Let's give an example: a trade and service company is engaged in refilling cartridges and selling stationery and office products. For 2021, the accountant filled out forms 2 personal income tax certificates for each employee, with a monthly breakdown in the appendix. The completed information for the past year was submitted to the tax office in March 2019. Then, in August, saleswoman Yakimova filed for resignation. During the final payment of her salary, she was provided with personal income tax certificate 2 for the period from January to August 2019.
Note! If an employee requests confirmation of income for several previous years, for example, for 2 years, then certificates are issued in the form that was used during these periods. That is, for 2021 you need to prepare a report using the old form, and for 2021 - using the new form.
The transformations of personal income tax certificate 2, compared to the previous version, are as follows:
| Old form | New form |
| Contains 5 sections. | Consists of 3 sections and an appendix. |
| Document header and section 1. | Replaced by title page. The employer's tax identification number and checkpoint have been added to the header. |
| Section 2 “Data about an individual”. | The data is included in section 1. O. |
| Section 3 “Income taxed at the rate of 13%”. | Paid income and provided deductions, broken down by month, are entered in the application. |
| Section 4 “Standard, social and property tax deductions.” | Replaced by Section 3 of the same title. Descriptions of the type of notification for deductions have been replaced with codes for deductions, and a record has been added confirming the accuracy and completeness of the information specified in the certificate. |
| Section 5 “Total Amounts of Income and Tax.” | Replaced by section 2 with the same name, the indication “based on the results of the tax period” was added. |
Table 1. Differences between the old and new sample of form 2 personal income tax
The new form, intended for sending to the Federal Tax Service, is designed to be machine readable. This will facilitate and speed up the process of checking reports by the tax service.
The main sheet of the tax certificate looks like this:
Form 2 personal income tax (1 sheet of form)
An additional sheet is an appendix to the certificate, reflects the employee’s income received for each month and the deductions provided to him, and the corresponding codes are also indicated.
Form 2 Personal income tax (attachment)
The certificate intended for employees looks like this:
Form 2 personal income tax (for employees)
The name has changed in the new format of the certificate for employees. Now the document is called “Certificate of income and tax amounts of an individual.”
This form has not undergone significant changes; details not required by individuals have been excluded from it.
Where is a 6 month salary certificate required?
Typically, documents confirming the amount of salary for a specified period are required by banking institutions to issue loans.
Important! The certificate must indicate the name and contact details of the organization, the length of time the employee has been working in the position held (with its indication) at the given enterprise, as well as the monthly breakdown of the accrued wages.
The same certificate may be required to be submitted to the social security department when applying for a subsidy for utility bills.
There is no strict form for such a certificate. Usually banks and social agencies offer their own form to fill out.
Who needs a 2-NDFL certificate and why, and where it may be required
There are several categories of individuals and legal entities who deal with certificates:
- tax agents;
- individual entrepreneurs (IP);
- working citizens;
- unemployed individuals.
Let's take a closer look at the features of handling Form 2 of personal income tax.
Tax agents
A legal entity or individual entrepreneur acts as a tax agent, which concludes employment contracts with employees, provides the staff with the opportunity to perform their job duties and pays them for their work. At the same time, the tax agent is obliged to withhold personal income tax from the income paid, transfer it to the budget of the Russian Federation, and report this to the tax authorities. Personal income tax certificate 2 serves as such a report.
The process of submitting a certificate to the tax office by a legal entity
Most often, reference data is generated in the accounting program “1C: Salaries and Personnel Management”. Finished documents are uploaded and sent to the tax office in electronic form (for example, using the free software of the Federal Tax Service Inspectorate “Taxpayer of Legal Entities”), or printed and submitted on paper. When submitted in printed form, a special list is attached to the certificates - a register, which indicates information about the employer, the number of certificates submitted, and information about employees. One copy of the register is submitted to the Federal Tax Service along with certificates, the second is returned to the organization.
From January 1, 2021, paper reporting is allowed only to those companies and individual entrepreneurs that pay income to employees of 10 or fewer people. All other enterprises (with more than 10 employees) are required to submit information using electronic document management.
Important addition! The possibility of submitting documents to the Federal Tax Service on electronic media (disks, flash drives, floppy disks) has been cancelled. There are only three reporting options available:
- personally visit the inspection;
- use mail;
- send certificates using the electronic document management system.
Let's continue the example: in March 2021, a trade and service accountant submitted reports for 2021 on Form 2 Personal Income Tax in paper version; this was allowed by the number of employees - 22 people. According to the new rules, since the company has more than 10 employees in 2021, the accountant is required to submit personal income tax certificates for 2021 through electronic communication channels.
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 .
When submission of a 2NDFL certificate is not necessary
The employer, being a tax agent, may not submit certificates to the Federal Tax Service only if the employee was not paid taxable income during the reporting period.
The employer must understand that if the employee has no income, there is no obligation to submit Form 2-NDFL to him.
There is no need to send information to the tax office in the following situations:
- If employees were paid income that is not subject to taxation by law. These payments are stipulated in Article 217 of the Tax Code of the Russian Federation. These include, for example, benefits for pregnancy and childbirth, alimony payments, and financial assistance in the amount of up to 4,000 rubles.
- When an enterprise cooperates with an individual entrepreneur (pays for his services or buys products from him). In this case, the entrepreneur is obliged to declare his income and pay tax.
- When concluding trade transactions with citizens (including their own employees). For example, the “Your Machine” auto repair shop purchased a Nissan car for 100 thousand rubles from auto mechanic Spitsyn, who works here. The employee himself must report for receiving this income by filling out form 3-NDFL, based on Article 228 of the Tax Code of the Russian Federation. A car service center, when submitting a certificate to the tax office, should not include this amount in the mechanic’s income.
- When presenting gifts to citizens in kind, for example, for advertising purposes. So, at the presentation of a new product, a company gives out small souvenirs to random buyers. In this case, it is impossible to identify the recipients of the income, and it will also not be possible to withhold tax from them.
- If an enterprise sells the principal’s property under a commission agreement. Here, the owner of the property receives income, so the responsibility to report taxes falls on him, and not on the commission agent.
What income is shown in the certificate?
This certificate must display all income that an individual received during the reporting period, namely:
- Income received while performing your work duties.
- Income received in kind.
- Income received from the actions of an individual outside the Russian Federation.
If the certificate is made for foreign citizens, then it indicates income received in the territory of the Russian Federation.
How long is the 2nd personal income tax certificate valid?
The period during which the received document will be valid is not established by law. Therefore, its duration may vary, and is often specified by the organization where the certificate must be submitted.
For example, to obtain a loan, different banks have different requirements for the validity period of the form - from 7 to 30 days. The period for which the salary must be reflected may also vary. In some credit companies it is 1 year, in others – 3 or 6 months.
Example from life:
The Bulanovs decided to spend their vacation in Turkey, so they took out a consumer loan from Sberbank for 300 thousand rubles. The bank specialist warned that we need a certificate of income for 6 months. Its validity period was announced at 1 month. After vacationing in Turkey and paying off the loan, a year later the family decided to buy an apartment and applied to Sberbank for a mortgage. When preparing the package of documents, the Bulanovs took 2 personal income tax certificates from their place of work for the previous six months. But it turned out that this was not enough. To get a mortgage loan, the spouses had to request new forms with 12 months’ salary, and the document expired not in a month, but in 10 days.
When submitting documents to the Federal Tax Service to return the amount of already paid personal income tax, the certificate is valid for 3 years. That is, in 2020, you can return part of the funds spent on the purchase of real estate, treatment or education for the 3 previous years: 2021, 2018 and 2021.
When applying to a visa center, as a rule, the document is required six months in advance; it is valid for 1 month.
When registering with the Employment Center, a certificate from a previous place of work with salary data for the last 3 months will also be valid for 30 days.
To establish guardianship or adoption, the Department of Guardianship and Trusteeship accepts Form 2 of personal income tax, issued no earlier than a month ago. In this case, it is required to reflect income for 12 months.
If the certificate has expired, the employee can ask for another copy from the accounting department at the place of duty.
Where is a 3 month salary certificate required?
To be recognized as unemployed at the labor exchange, you will need to submit a package of documents, which includes a certificate of average earnings for the last three consecutive months of work. This is also stated in paragraph 2 of Art. 3 of the Law “On Employment...” of April 19, 1991 No. 1032-1.
A certificate of average earnings in 2021 for the employment service has not been approved at the federal level, but there is a form recommended by the Ministry of Labor of the Russian Federation. It is given in the department’s letter dated January 10, 2019 No. 16-5/B-5. In the same letter, the Ministry of Labor warned that if the certificate was drawn up by the employer in any form and contains information necessary to determine the amount and timing of payment of unemployment benefits, there are no grounds for refusing to accept it.
If you have access to ConsultantPlus, check whether you have correctly filled out the average earnings certificate to determine unemployment benefits. If you don’t have access, get trial online access to the K+ legal system for free.
In the certificate for the employment center, the average earnings are calculated according to the rules given in the resolution of the Ministry of Labor of the Russian Federation “On approval of the Procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of professional training, retraining and advanced training in the direction of the employment service authorities” dated 12.08.2003 No. 62.
The employer must issue this certificate, like any other documents related to work, within 3 days after receiving a written request from the employee (Article 62 of the Labor Code of the Russian Federation).
How to make a 2nd personal income tax certificate yourself (instructions)
If you don’t have time to wait for a certificate from your employer, you can get it on the website of the Federal Tax Service. To do this you need to take several steps:
Step 1. Log into the taxpayer’s personal account:
Step 2. Select the “My Taxes” tab:
Step 3. Click on the “Income Information” label:
The screen will display the history of income certificates:
Step 4. Save the document to your computer. There are 2 types of certificates available for download: regular and with an enhanced electronic signature of the tax service, which looks like this:
A document with such a signature has legal force and can be sent by email to the bank, lawyers or other authorities.
Important! 2-NDFL certificates on the Federal Tax Service website show income and payment of taxes for the previous year. And to obtain a loan or other purposes, they usually require information about salaries for the last 3-6 months, so, most likely, you will still have to contact your employer.
Why is it needed?
Unlike 2-NDFL, the mentioned certificate does not apply to tax reporting forms. Its purpose is to provide data on wages and other income to social security authorities. Based on these data, experts will calculate the income per family member and compare it with the cost of living established in the region. This is necessary for the calculation and calculation of various social benefits.
Answers to readers' questions
Where can I get a 2nd personal income tax certificate for an individual entrepreneur?
Nowhere. If an individual entrepreneur carries out only entrepreneurial activities, he does not pay personal income tax, so it is not possible to obtain a document. In the case where an individual entrepreneur additionally works for hire, he can request a certificate from the employer regarding this income.
2 personal income tax and 3 personal income tax, what is the difference?
3 Personal income tax is a tax return submitted to the Federal Tax Service for the purpose of reporting personal income tax. It is submitted not by organizations, but by citizens, if they received income other than from their main activity and are required to pay tax on this income. Also, 3 personal income taxes are filled out in order to return part of the personal income tax already paid to the treasury. And form 2 personal income tax serves as the basis for drawing up a declaration 3 personal income tax.
Who signs the 2nd personal income tax certificate and is a stamp needed?
The form is signed by the director and chief accountant of the company. A stamp is placed if this requirement is put forward by the organization to which the certificate is presented. But even without a seal, the document has legal force. In addition, some employers, for example, many individual entrepreneurs, operate without using a seal. That is, if there is a seal, then it is better to put it, but you can present a certificate without a seal - this is not a violation.
What is the tax base in personal income tax certificate 2?
This is the value from which personal income tax is calculated. The tax base is the difference between the total income and all deductions due to the employee. If the amount of deductions is greater than the amount of income, the tax base is 0.
How much does it cost to get a 2nd personal income tax certificate?
On average, such a service costs 2–3 thousand rubles. But the consequences of its purchase can be much more expensive.
How to issue a certificate through State Services?
An account on the State Services website will allow you to log in and go to the Federal Tax Service website, where you can download the document. The procedure for obtaining a certificate is described above.
How to request a 2nd personal income tax certificate at work?
Submit your application to the employer in writing, in free form. It is better to register it, this will oblige the accounting staff to issue you a certificate within 3 days.
Certificate 2 personal income tax and income certificate - are they the same thing?
No. 2 Personal income tax is a form regulated by law, which has a special form. In addition to it, an income certificate developed by the company itself may be issued; it is not strictly regulated. A certificate for calculating sick leave, drawn up in form 182n, is also used. These are all different types of certificates.
I am on maternity leave for up to 1.5 years. Can I get a 2nd personal income tax certificate?
If, while on parental leave, you did not receive taxable income, then a tax certificate will not be submitted for you, since if there is no income, no tax is levied. You can receive a free-form certificate confirming your status and reflecting zero income. If taxable income is paid to you during this period, a standard personal income tax certificate 2 is issued.
Where to order a certificate if the employing company has closed
According to current legislation, companies that have ceased operations are required to archive accounting documents. Payroll data is archived for up to 75 years.
The modern organization of the document flow process allows you to avoid contacting organizations involved in storage. The document can be drawn up at the same inspection office upon application. To apply, you will need to find out the TIN of the company you worked for and present your passport.
Upon termination of activity, the organization is obliged to report on all government services, including accruals to its employees. Within a few days, upon written request, you will be given a certificate of accruals in the former organization.
When receiving the document, you must ensure that it is filled out correctly. If there are inaccuracies, there is a risk that the document will simply not be accepted in the place where the request came from.
Summarize
- Certificate 2 Personal income tax is an official document that is drawn up by the employer - tax agent for each of its employees, subject to the payment of taxable income to him.
- The obligation of companies to submit reports in Form 2 of personal income tax is regulated at the legislative level; for violations of the transmission of information to the Federal Tax Service within the established time frame, fines will follow.
- Since 2021, a new certificate format has been introduced: for the tax service and for issuance to employees.
- Individual entrepreneurs with full-time employees are required to submit reports for them on a general basis. An entrepreneur cannot issue certificates for himself or other individual entrepreneurs.
- Employees of enterprises have the right to receive a certificate form at their place of work for presentation to various authorities: banks, social services, judicial services, and other places of demand.
- The Labor Code establishes a 3-day period for issuing a document, from the moment the employee submits the relevant application.
- In case of refusal or delay in issuing a certificate, a citizen has the right to go to court or to the labor dispute inspectorate.
- It is possible to independently obtain a certificate through the website of the Federal Tax Service or using the State Services portal.
- Falsifying a document may result in penalties and criminal prosecution.
Video for dessert: 9 Unusual Glitches of Nature
