Certificate 2-NDFL in 2021: form, codes and due date

Income certificate is one of the most popular documents. It may be required by both a government employee and an employee of a private organization. It indicates how solvent a citizen is and is most often needed to obtain loans from banks and other financial institutions, to obtain visas, as well as for tax authorities and various social services. In the latter case, this document is usually needed to confirm the citizen’s right to receive any government subsidies and benefits.

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Cancellation of 2-NDFL from 2021

The Federal Tax Service of Russia published order No. ED-7-11/ [email protected] dated 10/15/2020 on the abolition of the form of a certificate of income and tax amounts for an individual. It will be included in the calculation of the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL). This means that when the document is approved, from 01/01/2021 there will no longer be a form called “2-NDFL”.

Instead, employers will fill out a new section of the declaration, and tax officials will receive all the necessary information about taxpayers’ income from it. Upon dismissal or upon request, employees will be issued a new document - a certificate of income and tax amounts of an individual. The appendix to the order contains a form from which it is clear what the 2-NDFL certificate looks like in 2021 for individuals. It is practically no different from the current one.

IMPORTANT!

The innovations will begin to be applied from reporting for the first quarter of 2021. For 2021, tax agents are required to report on the current form.

Deadlines for submitting the annual report

The date of submission of the report does not depend on whether tax is withheld from the income paid or not. The legislation defines the following conditions:

1. If the tax is withheld (sign 1 or 3), then the organization must send the report no later than March 1 of the year following the reporting year. March 1, 2021 falls on a Monday, there are no postponements.
2. It is impossible to withhold tax (sign 2 or 4) - the organization must report on such payments by 03/01/2021.

If the organization is at the stage of liquidation or reorganization, then 2-NDFL should be sent in advance. A specific date has not been set, but provide information to the Federal Tax Service before making final changes to the Unified State Register of Legal Entities (on the termination of activities or on the registration of a new company during a merger, reorganization). Such norms are enshrined in Letter of the Federal Tax Service of Russia No. BS-4-11 / [email protected] dated November 27, 2015.

Sample form for 2021

The certificate of income of an individual used by employers is approved by order of the Federal Tax Service of Russia No. ММВ-7-11 / [email protected] dated 10/02/2018. The most important change is that if previously the same form 2-NDFL was used both for submission to the tax office and for issuance to employees, now these are two different documents. One document 2-NDFL is exclusively for the tax office; for employees, a “Certificate of income and tax amounts of an individual” is drawn up using a different form.

We bring to your attention a sample of filling out a 2-NDFL certificate for 2020, it looks like this:

And this is what a completed sample certificate for 2021 looks like, which the organization will issue to the employee:

Validity periods for certificates

The official certificate has no deadlines. Sometimes the period is indicated by the institution where the certificate was issued. Usually this is a month, that is, approximately 30-31 days. It is more profitable to ask for a certificate at the beginning of a new working month, when all the documents have already been transferred to the accounting department and it will not be difficult to draw up a certificate.

If the hiring person has delayed the time for issuing the certificate, and the citizen who requested this certificate has suffered as a result, then the worker has the legal right to submit a labor inspection to eliminate the inconvenience. The employer may be given a fine, but only if the worker has submitted an application in an official form and manner.

Income and deduction codes

The Federal Tax Service, by order No. ММВ-7-11/820 dated October 24, 2017, approved a number of income and deduction codes that must be used when filling out form 2-NDFL. Before completing your 2021 report, you should review the values.

All income codes are shown in the table below. In particular, the coding of the amount of compensation for unused vacation upon dismissal of an employee has changed; now such income is denoted by code 2013, provided that they are provided for by law or an employment contract. The Federal Tax Service assigned separate codes to citizens’ income from transactions with financial instruments: the investment deduction code “619” appeared. It corresponds to the amount of positive financial result received by the taxpayer from transactions on an individual investment account. The “dividends” income code has not changed; they are still designated 1010.

Tax agents should be careful to ensure that tax deduction codes are entered correctly. If you make a mistake, you will have to prove that the deduction was provided legally and its amount does not exceed that provided for by the Tax Code of the Russian Federation. If the tax agent unreasonably increased the amount of the deduction, he thereby reduced the amount of tax payable, essentially deceiving the budget. In this case, he will be forced not only to return the difference, including penalties according to the provisions of Article 75 of the Tax Code of the Russian Federation, but also to pay a fine of 20% of this amount, according to the provisions of Article 123 of the Tax Code of the Russian Federation.

A complete list of deduction codes is given in the appendix to the Federal Tax Service order No. ММВ-7-11/ [email protected] dated September 10, 2015.

An important tip for employers who are thinking about how to check the correctness of filling out the form before submitting it to the tax office. This should be done using the special “Software” service on the official website of the Federal Tax Service. True, unfortunately, this service is only able to recognize non-existent codes, and not errors that were made when posting data using valid codes.

Guidelines for preparing a profit document

The accountant manages all the filling out. With uniform samples and standards, there are never any questions, but there are a lot of questions about filling them out in free form. All of them must be clarified with an accountant.

First you need to find out. Does the company have its own templates for preparing such a document ? If there are, then you should immediately focus on them and fill out everything according to them. If not, then you can ask an accountant for help so as not to get into trouble filling it out.

Then you need to find out the list of information that will be needed when applying for an income document. This is also what an accountant does. Therefore, all questions about this matter should be addressed to him.

If there are no conditions for filling, then the most primitive things are filled in and that’s it.

The filling scheme remains the same as described above.

Taxpayer INN

Form 2-NDFL is submitted to the tax office even without indicating the TIN of the income recipient. This is stated in the letter of the Federal Tax Service No. BS-4-11/1068 dated January 27, 2016, where tax authorities confirm that the indication of the TIN in the report depends on whether the taxpayer provided it to his tax agent. A report without this requisite passes format and logical control. True, with some nuances.

So, when sending a report in electronic form with an empty TIN field, the Federal Tax Service will respond with a protocol with the following message: “Warning. The TIN for a Russian citizen has not been filled in.” But the system will still miss the report, and such a protocol is just a warning. And if there are no other errors, then there is nothing to worry about.

But an error made in the TIN itself will have more serious consequences. For each incorrect number you will have to pay 500 rubles, in accordance with the provisions of Article 126 of the Tax Code of the Russian Federation. There will be no fine if you notice the inaccuracy before the tax service and manage to submit the corrective form with the correct data. In such a document, you should fill in only the field in which the error was made, and not transfer all the data from the main report into it.

Subtleties of drawing up an employee’s profit document and mandatory rules

Despite the arbitrary form of registration, there are mandatory rules and requirements. If they are not followed, a certificate will not be given. Literally, such a document can be divided into a number of semantic points:

1. The hiring part. The name of the company (incomplete or general), legal address and location of the institution, form, special encodings and all other and complete information are indicated. Details are optional to fill out.
2. Information block about the employee. The most primitive information is indicated here: full name, identification data in documents, etc.
3. Main point. That's why the certificate was drawn up. Based on the employee’s goals and requirements, the necessary information is entered here.

As a separate block, it is worth noting the confirming signatures and seals that are affixed if the institution has its own official one. Signatures are placed on both sides: both the employer and the employee.

In certificates you cannot:

• cross out, make all kinds of blots, corrections;
• make adjustments;
• use correction tapes and devices;
• stamp on both sides of the document;
• identify various defects, such as spots, stripes, stains, etc.

The employee has the right to clarify conditions that are unclear to him . It is worth remembering that in order to obtain a visa, there are uniform standards that every citizen must adhere to.

Electronic report

Tax agents who have paid remuneration or wages to 25 individuals or more are required to submit a report in this form. When submitting a report, you do not need to attach a register of certificates to it, as is required when submitting paper certificates, in accordance with Order No. ММВ-7-3/576 of the Federal Tax Service of Russia dated September 16, 2011. Tax service programs are not able to recognize this register.

In addition, pay attention to the correspondence of the surname of the person responsible for submitting the certificate with the electronic signature certificate. They must belong to the same person, otherwise the Federal Tax Service will not accept the report. It is important to remember that the instructions for filling out the Federal Tax Service do not provide a mandatory condition that the form is signed only by the manager or chief accountant. The main thing is that the data matches. Some colleagues do not include in the report the name of the person responsible for submitting it. Meanwhile, this is a mandatory requisite. If you do not fill it out, the report will not be accepted either electronically or on paper.

Who issues such a document?

As mentioned earlier, everything goes through the employer. In order to obtain such a certificate, a special written application is written with the criteria that must be specified in this document addressed to the manager.

Within two to three days from the receipt of the application, the employer is required to provide a certificate.

If a citizen is officially registered on the territory of the Russian Federation, then the employer can also provide information for issuing a certificate.

Moreover, if a person works in several institutions, then he is obliged to request a certificate from each employer separately.

If a person is an individual entrepreneur (individual entrepreneur), then a certificate in any form will not be suitable at all. For such cases, the Russian Federation has special application forms and special certificates.

New certificate of income for individuals

A separate certificate of income and tax amounts of an individual will continue to be valid for issuance to employees in 2021. Its form is no different from the current one. The filling procedure also remains the same. This is what a sample of filling out a 2-NDFL certificate using the new form looks like:

Algorithm for filling out the certificate:

1. We inform you about the period and date of the certificate.
2. We indicate the details of the tax agent (organization) - name, OKPO code, INN, telephone number, address.
3. We indicate the taxpayer's data - full name, tax identification number, date of birth, details and code of the identity document, taxpayer status code.
4. We write the current tax rate - in the example 13%.
5. In section 3 we provide the codes of income received by the taxpayer for each month (in the example, salary - code 2000).
6. We inform you about the deductions used and their codes.
7. We indicate the total amounts of income and withheld tax.

The accountant who compiled it certifies the certificate with his personal signature.

How to write a statement

At those enterprises that have their own forms for filling out documents, a written request is made in accordance with the established form. Where there are no such rules, a free form is used. However, the following points must be mentioned in all cases:

• information about the person submitting the application;
• passport data;
• location;
• phone number;
• indication of the period for which data is needed in the certificate;
• number of copies;
• signature, date.

Certificate forms with download links

I have made a single table for you in which you will find links to download a bank form to confirm solvency. It included the 15 largest banks in the country.

Please see the completed certificates as an example. Forms of other credit institutions are drawn up similarly:

1. Renaissance Credit – see sample.
2. Alfa-Bank - see sample.
3. Sovcombank - see sample.

Where and who may need it

The need to provide a document on income may arise for a person who wants to:

• confirm the level of your material well-being (solvency to the creditor or low level of earnings when additional government payments or benefits are assigned);
• receive a tax deduction - based on the paper from the employer, fill out the 3-NDFL declaration;
• apply for a payment calculated on the basis of data on average earnings - severance pay, unemployment benefits, compensation for damage or forced absence by court decision.

Help from the FSS

The lion's share of payments due to disability is covered by the Social Insurance Fund (FSS RF). Mutual settlements in most cases take place at the level of the enterprise and the fund, and ordinary employees are not affected. However, in some cases, the insured person will have to independently apply to the Social Insurance Fund for the assignment of benefits. For example, the mother of a child under 1.5 years of age who was fired less than 12 months ago is entitled to a child care benefit in the amount of 40% of average earnings.

To appoint it, you must provide the fund with an application and a document on insurance payments for 2 full calendar years. However, this will not be Form 2-NDFL, but a certificate drawn up according to the rules of Order of the Ministry of Labor No. 182n.

Filling out the 3-NDFL tax return

Form 3-NDFL is submitted by individuals in the following cases:

• receipt of funds or remuneration in kind that were not included in the income tax base (the payer could not be a tax agent in relation to the recipient or was not able to withhold personal income tax at the time of payment);
• applying for a tax deduction (for example, property when purchasing housing or social, due to those who pay for education for themselves or their children).

Expert opinion

Kungurov Oleg Alexandrovich

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The declaration must indicate all types of income that the taxpayer received during the reporting period (calendar year), so paperwork on earnings will have to be requested from all sources. They will indicate from which earnings income is withheld or not withheld. In the latter case, the recipient of the funds must declare them before April 30 of the year following the reporting year, Art. 229 NK. Accrued obligations must be paid by July 15, Art. 228 NK.

For a tax deduction when buying an apartment

Article 220 of the Tax Code provides for two types of property deductions for those who carried out real estate transactions in the current year:

• those who sold the apartment are allowed to reduce the tax base of proceeds from the sale;
• those who bought housing can receive a refund of part of the principal cost and credit interest.

You can receive a deduction by offsetting current payments or to a bank account. The basis for this will be the completed 3-NDFL declaration and an application submitted to the Federal Tax Service at the place of residence. In this case, the legislation does not establish deadlines, however, submitted documents will be considered for at least 3 months, Art. 88 NK. They will check, first of all, the amount of income received and taxes transferred (in the manner of interdepartmental interaction, according to data submitted by fiscal agents in the form of 2-NDFL before March 1).

When starting a new job

When registering a new employment relationship, the employer has the right to require from the new employee only those documents that are necessary to establish his identity (passport, SNILS, military ID) and professional qualifications (diploma of receipt or advanced training, labor, data on no criminal record). A certificate of income is not included in the mandatory list, Art. 65 TK.

Information about the amount of previously accrued earnings may be required only when the employee himself:

• apply for recalculation of income;
• wants to apply for a property or social deduction through the employer before the end of the reporting year.

If it is impossible to obtain this document, the accounting department of the enterprise must submit a request to the Federal Tax Service. Management will be able to satisfy the employee’s request only after receiving data from the fiscal service.

For the court

A certificate of income (according to Appendix 5) may be required by both the plaintiff and the defendant, depending on the type of legal dispute. The most common cases:

• when filing a claim for compensation of earnings for a period of forced absence, the court will require confirmation of the correctness of the calculation of the average daily rate (can be attached both when the claim is initially filed and during the proceedings);
• when considering a case to reduce alimony obligations, information from the current employer can be attached to confirm the fact of a deterioration in the financial situation.

The court does not establish a mandatory form for these cases, so an enterprise can deviate from the form approved by the Federal Tax Service and add additional information there. The statement period may be less than 1 year and does not have to start on January 1 or end on December 31.

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For registration of adoption and guardianship

When a person is appointed as a guardian or adopted, one of the determining factors is the candidate's regular earnings. The initial assessment of this indicator is carried out by the guardianship authorities, and then the case can go to court. None of the authorities independently developed a strict form, so they can accept a document either on a form approved by the Federal Tax Service or in a free form, if the document contains all the necessary information.

The submitted certificate can be checked for authenticity and compliance with reality at any stage of the adoption case. This happens interdepartmentally and without mandatory notification to the applicant (direct request to the Federal Tax Service). That is why officials still prefer a unified tax form.

Per child

Form 2-NDFL can also be filled out for a minor if he is employed under the terms of Chapter 42 of the Labor Code. If a child receives passive income (from rental property or in the form of dividends from an inherited share, for example), then the responsibility of his parents or guardian includes paying taxes on his behalf. This can be done by filing a 3-NDFL declaration.

For maternity benefits

Benefits for expectant mothers are assigned based on the requirements of Art. 13 of Law No. 255-FZ. In this case, a certificate in the form of Order No. 182n will be required for a pregnant woman if she is an external part-time worker and decided to receive maternity benefits through her main employer.

The algorithm is simple:

1. The pregnant woman receives a document confirming her earnings and the amount of insurance premiums paid at her non-main job.
2. In addition, she will need written assurance that social benefits have not been assigned to the part-time worker and will not be assigned.
3. A package of documents and a certificate of incapacity for work is handed over to the management of the organization where the woman’s work record book is kept.

A certificate in the form approved by the Federal Tax Service, in this case, is not informative for the employer, since it does not objectively reflect the amount of insurance payments (subject to maximum restrictions). After payment of benefits, a 2-NDFL certificate is also unlikely to be needed, since the fact of assignment and receipt of payment is not reflected in it (maternity leave is not subject to income tax, unlike other types of transfers).

To a military man

Military personnel, like civilians, can receive loans, benefits for the birth of children and claim tax deductions. The only difference is that obtaining a certificate of income will take much longer, since the application will have to be submitted not at the place of service, but to centralized authorities: the Unified Settlement Center of the Ministry of Defense or the Financial Support Department.

To order a document, you can use your personal account on the Ministry of Defense website (you will need your personal number and password to log in). Military personnel even from remote corners of the country can receive a certificate. To do this, it is enough to note in the application that the desired method of delivery is by mail to the specified address.

Unemployed

If a person is not employed anywhere at the time when he needs a certificate of earnings, then the way out of the situation depends on the previously existing circumstances:

• if a person has recently quit, you need to apply for the document to your former employer (the latter is obliged to issue the document without any objections or conditions within 3 days);
• if the status of unemployed was assigned quite a long time ago, a document indicating the amount of benefits received will be issued at the employment center;
• if a person works under the terms of Law No. 422-FZ on the self-employed, confirmation of declared income can be obtained in the “My Tax” application and even printed out with an electronic imprint of the Federal Tax Service Inspectorate’s seal.

For the unemployed (calculation of unemployment benefits)

If a person has lost his job through no fault or desire, then from the first day after dismissal he can contact the employment authorities to help him find a job again. In the meantime, he can receive unemployment benefits, calculated on the basis of average earnings at his last place of work. A certificate of income is issued by the accounting department of the previous employer on the day of payment or upon first request, Art. 62 TK.

For those who were fired due to reduction and contacted the employment center within 14 days after dismissal, additional severance pay is paid in the form of average earnings for the second and third months of searching for a new place. The remaining unemployed will receive a percentage of the average monthly salary for the last 3 months of work: 75% for the first three months after receiving the status and 60% for the next three, Art. 33 of Law No. 1032-1

For student

A document confirming payments to a full-time student can be obtained from the dean’s office. However, this will not be analogous to 2-personal income tax, since income tax is not withheld from the scholarship. Such a certificate may be needed if the student’s family is applying for benefits or additional financial government support.

Since the student is not a personal income tax payer, he cannot claim a property deduction. He will not need a certificate to accrue sick leave, since an unemployed person is not insured according to the provisions of Art. 2 of Law No. 255-FZ

For the visa

One of the conditions for obtaining a visa to enter the territory of most foreign countries is proof of the tourist’s financial security. A high salary is considered additional confirmation that:

• the person already has a decent source of income and will not look for opportunities to work in another country illegally;
• in the event of force majeure situations, he will be able to independently pay for his return to his homeland.

The visa department does not care how much income is withheld from the salary, they are interested in the size of the monthly salary of the candidate for entry. Most service centers accept both forms from the Federal Tax Service and documents in free form.

To calculate pension

Since 2002, the amount of earnings has ceased to directly influence the amount of the old-age pension assigned. Income certificates may only be required for those who have official work experience before the beginning of 2002 (a period of at least 60 consecutive months). But even in this case, the archive does not request a document in the form developed by the Federal Tax Service, but information that reflects all earnings for five years, broken down by month.

For sick leave

Temporary disability benefits are calculated based on salary data for two full calendar years preceding the period of applying for medical care. If the sick person has relatively recently changed jobs, then when calculating sick leave, the accounting department may ask to provide them with data on income for previous periods. However, the 2-NDFL certificate is not suitable for this situation. A new employer can obtain complete information about the payment of insurance premiums only from a document approved in Order of the Ministry of Labor No. 182n.

You can receive the paper from your previous employer (or several), the receipt period will not exceed 3 days. However, the absence of a certificate cannot become a basis for underestimating the amount of benefits. If it is not possible to obtain data from the previous employer, the accounting department is obliged to request information through the branches of the Social Security Fund in case of disability. The latter scenario will require more time and will push back the date of receipt of money.

For loan

When receiving a loan, the bank in most cases requires confirmation of the client's solvency. At the same time, there is no single developed form for these purposes, so banks accept both 2-NDFL certificates and in free form. In this case, the main thing is that the data is as “fresh” as possible, and the amount of earnings is high enough.

Peculiarities

With the introduction of two different forms on the salaries of employees and the taxes they paid, the developers of some accounting programs made a note on the form approved by Appendix 5 of the Order of the Federal Tax Service. Now in the upper right corner you can see the inscription: “not for submission to the tax office.” The mark is needed for internal users and simply allows you to distinguish between two types of documents in the system:

• for submission to the Federal Tax Service (Appendix 1 of the Order of the Federal Tax Service);
• for issuance to hired persons (Appendix 5 of the Order of the Federal Tax Service, with a note from programmers).

In fact, those who submit such papers to the bank have problems. Credit department employees believe that the certificate is invalid. And although this is not true, you can get around the misunderstanding in another way: attach a salary account statement to your loan application.

Where to get a certificate for an individual

The fastest way to obtain a certificate of income is from the source of payment of money (employer or customer according to the GPA). The right to receive this document from an employee is unconditional and is provided for in Art. 62 TK. If the employer for some reason refuses to issue the form, he will face a fine of up to 10,000 rubles, Art. 5.39 Code of Administrative Offences. The same measure threatens officials who violate the period of 3 working days established by labor legislation.

In the employer's accounting department

To receive a fully completed document, the applicant only needs:

• write a written appeal addressed to the first manager;
• indicate the desired method of receipt (in person or by mail);
• hand it over with a signature on the second copy or send it by registered mail.

The described method is too complicated only at first glance, because the acceptance mark disciplines the performer and automatically forces him to comply with the deadlines established by law. An oral presentation of the same request does not provide such a guarantee.

Through State Services

You can also order a copy of the 2-NDFL submitted by the employer for your employee through your personal account on the State Services portal. This can be done by holders of a confirmed and reliable account (users who have indicated their passport details and SNILS). If the applicant has access to his personal account on the official website of the Federal Tax Service, then they can obtain information there too. Data upon request is provided immediately.

There may be several disadvantages with this approach:

• data for last year will become available only after the end of the reporting period - after March 1;
• it is impossible to set an arbitrary calendar period - the user has access only to an exact copy of the reporting submitted by the employer;

• On the website, in the taxpayer’s personal account, you can order both a certificate without a stamp and with a signature.

Instructions for obtaining a 2-NDFL certificate through State Services

Below are instructions for using the nalog.ru website with illustrations:

1. We go to the website nalog.ru and log in conveniently

2. Find the “My Taxes” button and click

3. Next, find the “Income Information” button and go to the section

4. Select the help format and download it in PDF format

Buy a 2-NDFL certificate (illegal method)

The idea of ​​bypassing the system using “fake” documents should be abandoned immediately. Most government agencies verify the information received through interdepartmental interaction, so the applicant, at best, will be denied a benefit or allowance. When applying to commercial organizations or visa centers, there may not be complete control. However, if it is proven that the applicant knowingly submitted a forged document, liability may even result in criminal liability (a fine of up to 80,000 rubles or arrest for up to six months, Article 327 of the Criminal Code).

Have you ever purchased a 2-NDFL certificate?

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6.9%

NO

93.1%

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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.