What certificates are required by law for an employer to issue upon dismissal of an employee - forms 2-NDFL, 182n

The 2-NDFL certificate is issued to employees for submission to various financial institutions, but it may also be needed when leaving work.

It is difficult to do without this document when a new employer accrues certain payments, benefits and compensation.

That is why the 2-NDFL certificate upon dismissal is very important, but not everyone knows on what grounds it can be requested from the employer, as well as what period should be included in the form, and how it is correctly drawn up.

What certificates can you take when leaving your job?

A dismissed employee has the right to request from his employer any certificate related to his work activity, both during the period of work and after dismissal.

The basis for termination of an employment contract does not have any impact on the list of certificates issued - it can be either the employee’s own desire or any other reason (for example, the employer’s initiative, agreement of the parties).

List of certificates that an employee has the right to request at the place of former work upon dismissal:

1. Salary information for the last 2 years of work. For registration, standard form 182-N is used. This data will be required to calculate sick leave benefits at your next place of employment.
2. An indicator of average earnings used to determine unemployment benefits for it. Information on the average salary for the central labor center is compiled for the last 3 months.
3. Certificate 2-NDFL about income. It reflects information about income tax paid on the earnings of a particular citizen and personal income tax deductions provided to him.
4. Certificates drawn up according to the forms SZV-STAZH, SZV-M, as well as SPV-2, issued when an employee retires, and calculation of insurance premiums (section 3).

If necessary, the outgoing employee has the right to request other certificates, as well as copies of official papers (for example, a copy of management’s order to terminate the employment relationship).

Applications for certificates can be found in this article.

Rules for document execution

Before issuing a certificate, you should decide what financial information needs to be included in it. In order not to be confused with which amounts are included and which are excluded from the form, you should understand the main thing - only information that is subject to taxation is recorded.

The following material payments cannot be taken into account:

1. A benefit paid in the event of staff reduction or liquidation of an enterprise.
2. State compensation for time on maternity leave and parental leave.
3. Compensation for moral or physical harm caused.
4. Other amounts not subject to income tax.

When filling out the form itself, indicate the following information step by step:

1. The year for which information is provided.
2. Serial number of the form and date of registration.
3. Code of the tax authority where information about the tax paid is submitted.
4. Details of the employer as a legal entity.
5. Information about the dismissed person, his full name, Taxpayer Identification Number, citizenship and residential address.
6. The tax rate at which deductions are made.
7. Income monthly and total.
8. Deductions made each month from accrued amounts.

The certificate is certified by the chief accountant of the enterprise and its director. The signatures are sealed, after which the document is handed over to the employee.

Is the employer obliged to issue them himself?

When an employee quits, his employer returns his work book and finally pays him off. These procedures are carried out directly on the day of dismissal of a working citizen.

If on the day of termination of the employment relationship the employee does not pick up the work book, the employer must send him a notice of the need to receive it.

If a departing employee requires any paperwork related to his employment, he must contact his employer with the appropriate written request. The head of the organization is obliged to satisfy the request by providing the applicant with certified copies of the necessary documents.

These rules are clearly stated in Part 4 of Art. 84.1 of the Labor Code of the Russian Federation, which regulates the general procedure for compliance with formal procedures when dismissing an employee.

It is mandatory that the management of the organization issues the following official documents relating to work activities to the outgoing employee:

1. The work record of this citizen.
2. Certificate drawn up in form 182-N. It is used to determine the appropriate hospital benefits intended for an individual and reflects information about his earnings (income received) for the previous 2 years.
3. Documentary confirmation of pension contributions and other insurance contributions made in favor of a specific employee.
4. Certificate 2-NDFL, which shows the income paid to this person, as well as the amount of income tax withheld and transferred from this income.

The employer prepares and issues other documentation requested by the dismissed citizen within 3 days, counted from the date of submission of the relevant request (it is submitted in writing). This requirement is clearly stated in Part 1 of Art. 62 of the Labor Code of the Russian Federation, which regulates the issuance to an employee of papers relating to his work activity.

Form 182n for calculating sick leave benefits

The certificate, which is issued in standard form 182n, contains information about the income received by employees for the previous two-year period before dismissal.

Such data is taken into account to calculate benefits payable to a citizen in connection with his temporary disability (that is, on sick leave), as well as in connection with maternity (maternity leave). The information indicated in this certificate allows you to calculate the average salary of a person, which, in turn, is needed to determine the amount of the benefit.

As you know, the amount of sick leave benefits is determined based on income received in the last two years preceding the year in which this citizen fell ill. It is necessary to ensure that the relevant data is available, since there is a possibility that the employee will need it at the new place of employment. After all, he may get sick or, alternatively, go on maternity leave.

If the worker does not submit 182n to his new employer before handing over the certificate of incapacity for work, the sick leave benefit will be calculated for him according to the minimum wage, that is, it will be minimal. Such a settlement could result in a significant loss of money owed.

That is why the employee must ensure that this certificate is available in a timely manner. If the employer did not independently issue Form 182n for some reason, you need to request it yourself.

The current form 182 is contained in Appendix No. 1 to Order of the Ministry of Labor of Russia No. 182n dated April 30, 2003, as last amended as of January 9, 2017. This form can be downloaded for free from the link below in Word format.

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2-NDFL on employee income

Form 2-NDFL reflects information about the employee’s taxable income, personal income tax amounts withheld from him and issued income tax deductions for a specific reporting year.

A working citizen will need this form if he will receive deductions through a new employer (if there are appropriate grounds) or directly through a division of the tax department.

If a citizen applies for this deduction, the actually transferred tax amount, which is indicated in the 2-NDFL certificate, will be legally returned to the applicant citizen.

If the employer himself does not issue 2-NDFL upon dismissal, then in order to receive it, the resigning employee submits an appropriate application to him.

The current 2-NDFL form is approved by Order of the Federal Tax Service of Russia No. ММВ-7-11/ [email protected] dated 10/02/2018. This download form is presented below.

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Is SZV-STAZH needed?

It should be noted that the SZV-STAZH documentary template has been used since 2017. This form contains information about the insurance premiums actually paid for a specific employee.

Upon dismissal, SZV-STAZH is issued to the employee directly on the agreed day of departure. You do not need to make a special request to receive this paper.

If the employer does not issue such a certificate, he may be held accountable (company management is punishable by a fine).

The current SZV-STAZH form is approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507p, you can download it below for free in xls format.

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What to do if they don’t give you documents?

The resigning citizen must receive a paycheck (all due payments), a work book and additional papers related to work on the day of his dismissal from his place of work. The date of such disposal is always determined in advance.

Some documentation is provided to the departing employee without the requirement to submit a written application. To obtain some certificates (papers), an individual still has to make the necessary request in writing, addressing it directly to the management of the organization.

One way or another, the employer’s refusal to issue mandatory documents and satisfy the request of a resigning employee to provide additional certificates is considered unlawful.

If management does not issue certificates upon dismissal, you will have to answer according to the law if the retiring employee, whose rights have been infringed, wishes to implement the appropriate procedure:

1. The applicant prepares a written request to receive the required papers and addresses it to the company management. Such a paper can be drawn up in two copies by submitting it through the director’s office. In this case, the applicant’s copy must bear the secretary’s acceptance mark. Another way is to send this request by mail, that is, by registered mail (the sender is notified that this letter has been sent to the addressee).
2. If the employer does not respond adequately within three days, the applicant can send a corresponding complaint to the competent authority - the labor inspectorate or the prosecutor's office. Alternatively, you can transfer this complaint to both government agencies at once. The paper can be delivered in person, by mail or online.
3. The complaint is considered by the regulatory government agency within 30 days, counted from the date of its receipt.
4. After considering the complaint, government agencies will conduct a proper investigation. The employer will be brought to appropriate administrative liability (if his guilt is officially established and confirmed).

Deadline for submitting the form to the tax office

All tax agents, whether legal entities or individual entrepreneurs with employees, are required to regularly submit reports to the tax service. Each of them has its own strictly established deadlines for submission. Form 2-NDFL is filled out by employers for all persons working for them once a year. The deadline for submission is March 31. If this day is a non-working day, then reporting is submitted earlier. It is extremely important that before April 1, certificates of income and calculated personal income tax are submitted.

Reports contain information about the past calendar period. They are considered:

1. Calendar year starting from January 1st to December 31st.
2. In case of reorganization of a company or its liquidation from January 1 to the date of termination of the existence of a legal entity.

The form is submitted at the place of registration of the legal entity or individual entrepreneur.

conclusions

Having officially terminated the employment relationship, the employee has the right to receive a settlement (payments), a work book and additional documentation related to the work. All this must be provided to the retiring citizen by his employer.

Some papers are issued to the departing employee without fail (by default), and some certificates are provided upon written request within 3 days.

One way or another, the employer cannot refuse the employee to satisfy his legal requirement. If a request is not fulfilled in a timely manner, the employee has the right to complain.

Penalty for late delivery

The Tax Code of the Russian Federation regulates the deadlines for submitting various documentation to the Federal Tax Service and establishes penalties for violating them. The articles of the Tax Code of the Russian Federation stipulate that tax agents bear administrative responsibility if reports are not submitted on time.

Penalty amounts for failure to submit reports in Form 2-NDFL are indicated in Article 126 of the Tax Code, paragraph 1. For each form submitted late, a fine of 200 rubles will be assessed. If we take into account that a separate form is filled out for all employees, then for employers with dozens or even hundreds of people on staff, this punishment can result in huge sums.

The tax agent will also be subject to administrative punishment if the submitted reports contain incorrect information. The size of fines depends on the intentionality of their issuance.

Common mistakes when filling out

Corrections in the 2-NDFL form are not allowed; in case of an error, the certificate must be issued on a new form. The most common mistakes when filling out a certificate:

• There is no signature of an authorized accounting employee with a transcript in the “tax agent” field. It must be done in blue pen and must not be covered with a seal;
• the date is not in the format DD.MM.YYYY;
• the seal is placed in the wrong place: it should be in the lower left corner of the certificate, where there is o.

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When is refusal legal?

In accordance with the law, employers are required to store documentation for 5 years, and then destroy it. It follows that if a person applies for a certificate after this period, he may be refused on legal grounds, while it is impossible to bring him to any responsibility.

Adjustment of 2-NDFL

If the tax service has identified inconsistencies and found inaccuracies, they will have to be corrected. The company's accountant is required to make new calculations. When entering corrected information in the form, a code of 01 or more is entered in a line specially designated for this, which corresponds to the number of corrections.

It is impossible to correct errors in an already completed form; the accountant will have to draw up a new form, marking it as correcting previously submitted information. Each correction is subject to mandatory penalties.

Corrected forms are submitted with the actual filing date included. They must be transferred to the tax service using standard methods for the organization:

1. Electronic.
2. In paper version.

When filling out a corrective report, only corrected data is entered into it.

What to do if the company is liquidated

If you need a declaration after dismissal, and the company is liquidated and excluded from the Unified State Register of Legal Entities, we provide a number of solutions for this problem:

• An accounting employee of the new organization sends a request to the local fiscal authorities, which indicates the reasons for this need. The declaration will be needed for average earnings when calculating vacation pay, sick pay, and applying standard deductions;
• also apply for such information. the person can independently.

The Federal Tax Service will provide complete information in response to the request.