What is a 2-NDFL certificate - in simple words about an important document

When applying for a new job, among the documents provided to the accounting department is a 2-NDFL certificate. Often employees have questions about the need to provide it to a new employer.

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So, is 2-personal income tax necessary for employment, and can it be replaced with something?

Certificate 2-NDFL – what is it for and when is it issued?

Certificate 2-NDFL is drawn up and presented by the tax agent (clause 2 of Article 230 of the Tax Code of the Russian Federation).
Read more about the tax agent for personal income tax in the material “Tax agent for personal income tax: who is, responsibilities and BCC” .

Certificate 2-NDFL is issued by:

• for submission to the tax office (clause 5 of article 226, clause 2 of article 230 of the Tax Code of the Russian Federation);
• issuance to an individual based on the latter’s application (clause 3 of Article 230 of the Tax Code of the Russian Federation).

During 2019-2020, the certificate form approved by Order of the Federal Tax Service dated 10/02/2018 No. ММВ-7-11/ [email protected]

Certificate 2-NDFL indicates the amount of income paid to an individual, the amount of deductions provided to him, as well as the amount of income tax calculated on reflected income, withheld and transferred to the budget.

How to apply for a document

The Labor Code of the Russian Federation states: if an employee needs to receive a document related to his work activity, he writes an application asking for specific information. But neither the code nor any other normative act establishes the form of address. A free format is assumed, but subject to certain rules. The application should make it clear who wants to receive what, and for this they indicate:

• information about the applicant;
• information about the employer;
• the essence of the appeal.

We offer one of the options for how to submit an appeal to an employer:

IMPORTANT!

Some organizations believe that writing statements is not necessary. But we recommend that you still fill it out and submit it to the accounting department in order to have confirmation of the request. If within 3 days (Article 62 of the Labor Code of the Russian Federation) after receiving the application the employer does not prepare a document or prepares it incorrectly, the employee has the right to complain about a violation of rights to the labor inspectorate. Please note that upon dismissal, the 2-NDFL certificate form for 2020 is issued on the employee’s last day of work. If a person to whom the organization paid income applies, but the parties were not in an employment relationship, information can be prepared within 30 days from the date of filing the application (see clause 1 of Article 230 of the Tax Code of the Russian Federation).

Read more: How to apply for a 2-NDFL certificate

Where is a 2-NDFL certificate required?

A 2-NDFL certificate must be submitted to the tax office in 2 cases:

1. The tax agent paid income from which he must withhold and transfer income tax to the budget (clause 2 of Article 230 of the Tax Code of the Russian Federation). This is a certificate with attribute 1. From 2021, it is submitted to the Federal Tax Service by March 1 of the year following the expiration (for 2021 - until 03/02/2020).
2. The tax agent paid income from which it was not possible to withhold tax. In such a situation, the tax agent needs to notify the inspectorate and the taxpayer about the impossibility of withholding tax using a certificate with sign 2 - also no later than March 1 (clause 5 of Article 226 of the Tax Code of the Russian Federation). Also, for such taxpayers, officials require a certificate with attribute 1 to be submitted (see, for example, letter of the Federal Tax Service dated March 30, 2016 No. BS-4-11/544). Please note that these requirements relate to periods when there were different deadlines for submitting certificates with features 1 and 2. Now the deadlines are the same. I wonder whether the position of the controllers will change or whether they will still continue to demand both options.

If an individual approaches a tax agent with an application to issue a 2-NDFL certificate, then most likely he needs it:

• for transfer to a new place of work in order to receive standard tax deductions, since in order to provide such deductions, all income from the beginning of the year is taken into account, including income received from the previous employer (paragraph 2, paragraph 3, article 218 of the Tax Code of the Russian Federation);
• drawing up a 3-NDFL declaration, filled out on the basis of information from the 2-NDFL certificate;
• submissions at another place of demand (for example, when applying for a loan at a banking institution).

It should be noted that the taxpayer is not obliged to report for what purposes he needed or where he needed the 2-NDFL certificate. The tax agent cannot refuse to issue a 2-NDFL certificate. The certificate must be issued no later than 3 business days from the moment the tax agent receives an application from an individual (Article 62 of the Labor Code of the Russian Federation). Otherwise, liability measures may be applied to the tax agent under Art. 5.27 Code of Administrative Offenses of the Russian Federation.

If a taxpayer requests a 2-NDFL certificate in the middle of the year, the tax agent fills it out based on the data available to him at that time.

How to fill out a certificate with sign “2”? What to do if an employee from a closed, separate unit asks for a certificate? How to apply for 2-NDFL during reorganization? Find answers to these and other questions in the Ready-made solution from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

What deductions can you expect?

Deductions provided to workers can be grouped by type:

• Property , if real estate transactions took place.
• Standard . This includes deductions for children, disability, combat veterans, and liquidators of man-made accidents.
• Social if there are expenses for treatment and education spent on yourself or relatives.
• Investments arising in the process of transactions with securities.

The peculiarity of calculating personal income tax is that the employee’s income is taken into account as a cumulative total from the beginning of the calendar year.

This is dictated by a number of reasons. The employee's total income must be less than the amount determined by law.

In 2021 and 2021 it is 350,000 rubles.

Once the above limit is reached, tax breaks for children cease.

When submitting a 2-NDFL certificate is not necessary

If an organization (individual entrepreneur) does not calculate and withhold personal income tax from an individual’s income in accordance with the law, then it is not a tax agent and is not required to submit a certificate in Form 2-NDFL to the tax office. This applies to the following situations:

1. Income is paid to those taxpayers who must calculate and transfer personal income tax to the budget independently.
2. There is a payment in favor of individuals of such remuneration, from which the taxpayer himself must remit the tax.
3. Tax-free income is paid.

Read about income exempt from personal income tax in this article.

How to transfer a document

Usually the employee comes to pick up the document on his own. An organization is allowed to send such a document by mail with a description of the attachment if the individual asks to do so in the application or gives written consent to send it.

As for the now common option for interaction via e-mail, it is permissible to send a certificate by e-mail. But there are several points to consider:

• the employer has an electronic signature confirming the authenticity of the certificate and the information in it;
• The parties agreed to exchange documentation electronically.

Please note that the document is usually transferred to third parties - to a bank, social service or the Federal Tax Service. Since its electronic form has not yet been established at the legislative level, employees of such institutions have the right not to accept a scanned or printed form without the employer’s wet seal.

How to fill out certificate 2-NDFL 2019-2020.

Let's consider filling out the certificate for 2021 on the current form. Just like last year, there are two forms:

• The first - it is called 2-NDFL - is used for submission to the Federal Tax Service.

It has the following structure: it consists of some kind of title page, three sections and one appendix. At the very beginning of the document, information about the tax agent is provided, in section 1 - information about the individual in respect of whom the certificate is being filled out, in section 2 - information about the total amount of income, tax base and personal income tax, in section 3 - deductions provided by the agent: standard, social and property, and the appendix provides a breakdown of income and deductions by month.

ConsultantPlus experts explained in detail how to submit 2-NDFL reports to the tax office. Study the material by getting trial access to the K+ system for free.

• The second form, which you must issue to the employee, is simply called “Certificate of income and tax amounts of an individual” (without the usual “2-NDFL”). It almost completely repeats the previous form (from the order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/ [email protected] ).

You can download both forms here.

Which feature should be indicated in the 2-NDFL certificate for 2019-2020? In the title of the certificate in the “Sign” field, the number 1 is indicated if the personal income tax was withheld by the tax agent, and the number 2 if the tax was not withheld. The assignee indicates signs 3 and 4, respectively.

Deciphering the types of income and deductions will help you figure out which codes to indicate in the 2-NDFL certificate - 2019-2020. Their list is contained in Appendices 1 and 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ [email protected] Detailed rules for filling out the 2-NDFL certificate for 2019-2020. contained in the order dated 10/02/2018 No. ММВ-7-11/ [email protected]

Income codes for reference 2-NDFL 2019-2020. can be found in our article “List of income codes in certificate 2-NDFL (2012, 4800, etc.)” .

“Non-standard” subtleties of the “children’s” deduction

Difficulties can be caused by the situation with the use of personal income tax benefits by a parent who has a dependent disabled child.

According to the position of the Ministry of Finance in Letter No. 03-04-06/15803 dated March 20, 2021, parents of a special child should count on two types of deductions at once: a regular “children’s” one and an additional one for the child’s disability.

Let's look at an example.

According to the documents provided to the accounting department, it is known that the employee’s family has three young children, the youngest of whom has a registered disability. The salary for the month of January was 50,000 rubles. An employee is entitled to a monthly benefit in the amount of four standard deductions for children: 1,400 rubles each for the two older children, and two deductions for the youngest (3,000 rubles, since this is the third child, and 12,000 rubles, since the child is disabled).

• Total amount of all benefits: 1400+1400+3000+12000=17800 rub.
• Taxable weight: 50000-17800=32200 rub.
• Personal income tax amount: 32200 x 13% = 4186 rubles.
• To be paid in person: 50000-4186=45814 rubles.

When raising a child in a single-parent family, the tax deduction is multiplied by two.

It is accrued twice as much even if the second parent refuses to use this tax benefit.

Results

Certificate 2-NDFL is a document submitted by a tax agent to the Federal Tax Service as a report on income paid to an employee and the tax withheld (or not withheld) from this income.
The certificate may also be required by the employee in respect of whom it was drawn up for submission to the Federal Tax Service, a bank, or another employer. For formation in 2021, the certificate form introduced in 2021 is used. At the same time, separate forms are provided for submission to the tax office and for issuance to the employee. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Who fills out the income statement for civil servants?

All government employees included in the list of positions approved by Presidential Decree No. 557 of May 18, 2009 must annually submit information about the financial status of the family to the inspection body.
This also applies to those citizens who have just joined the service. When applying for a job, he is obliged to provide the employer with a completed form (this is a requirement of Federal Law No. 79-FZ of July 27, 2004). The declaration of civil servants 2021 is filled out separately for each family member. These include spouse and children under 18 years of age on December 31 of the reporting period. The document contains information:

• about property belonging to an employee or a member of his family;
• about expenses for the year;
• about all funds received by the family.