Codes in the 2-NDFL certificate 2018-2019, income, deduction, sample filling

Each identity document is unique. This is necessary to avoid confusion or errors when citizens carry out various actions, confirm the identity of the owner, etc. However, not only the series and number characterize each paper that is important to the owner. There are some notation systems that have been developed by individual services and authorities. The passport code for the tax office is a special combination of numbers that has a specific purpose.

List of codes in the 2-NDFL certificate in 2021. Explanation.

The main information contained in the certificate is salary calculations by types that have a special coding. The list of such codes can be found in Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ [email protected] (as amended on October 24, 2017). In addition, this legal document also contains codes for deductions provided in accordance with the law, which must also be included in the certificate.

The most common codes:

code 1010 - dividends;
code 126 - deduction for the first child;
code 127 - deduction for the second child;
code 2000 - remuneration for labor activity;
code 2002 - bonuses;
code 2003 - remuneration from profit;
code 2010 - remuneration under civil and process agreements;
code 2012 - vacation payments;
code 2013 - compensation for vacation not provided;
code 2300 - sick leave benefits (except for maternity benefits);
code 2510 - payment by the employer of property rights or services for an employee;
code 2720 - gifts;
code 2760 - financial assistance to employees and retired employees;
code 2762 - one-time assistance from the employer at the birth (adoption) of a child;
code 4800 - other income;
code 503 - deduction from financial assistance to employees and retired employees.
code 501 - deduction indicates receiving a gift from an organization or entrepreneur

Codes of documents proving the identity of an individual in 2021 for the tax office

Temporary residence permit for a stateless person in the Russian Federation (for persons who do not have identity documents)

21 Passport of a citizen of the Russian Federation. Passport of a citizen of the Russian Federation, valid on the territory of the Russian Federation since October 1, 1997

23 Birth certificate issued by an authorized body of a foreign state. For foreign citizens under 16 years of age

91 Other documents. Other documents provided for by the legislation of the Russian Federation or international treaties as identification documents

What are the differences between the 2021 certificate and the 2021 certificate?

In 2021, to generate 2-personal income tax for 2021, you need to use the certificate form approved by the Order of the Federal Tax Service of the Russian Federation dated October 2, 2018 No. ММВ-7-11/ [email protected] It differs from the form that was used for certificates created in 2021 for 2021

The main changes in the certificate include the following points:

The document form has two forms depending on who the user is - the tax office or an employee. At the same time, employees are presented with a form that is similar to the 2017 form, but information is excluded from it - the certificate number, its sign, adjustment number, Federal Tax Service code, information about confirming the right to reduce personal income tax, fixed advance payments. It’s called “Certificate of income and tax amounts of an individual.”

For the Federal Tax Service, a modified form on two sheets is used:

the first sheet is called “Certificate of income and tax amounts of an individual (form 2-NDFL)”;
the second sheet is called “Appendix. Information on income and corresponding deductions by month of the tax period";

the first sheet contains basic information about the certificate, personal information about the employee and employer, general data on the amount of accrued income and withheld tax. The second sheet is intended for monthly reflection of information on income and deductions according to the corresponding codes;
Some columns were added to the document for the Federal Tax Service, namely information about the reorganized company, taxpayer status, deductions provided by the employer;
columns concerning the taxpayer’s registration address were removed from the document for the Federal Tax Service;
in the certificate, all deductions, including standard ones, are combined into one block;
the certificate for the Federal Tax Service must indicate a document according to which the powers of the signing official are confirmed.

Attention! According to the certificate for employees, the information was reduced by removing unnecessary fields, and for the Federal Tax Service, the information was combined, which, by changing the structure, is now contained not in 5, but in 3 blocks and an Appendix.

New form, rules and form 2 personal income tax in 2021

The certificate in 2021 has a new format according to Order of the Federal Tax Service of the Russian Federation dated 10/02/2018 No. ММВ-7-11/ [email protected] , which is applied from the moment it comes into force, namely from 01/01/2019.

Main changes in the new form:

for the tax inspectorate, the form is divided into two sheets, and for employees the document is formed on one sheet;
the field for entering the name of the tax agent has been expanded, and his TIN and KPP have been moved to the “header” of the document;
New columns have been added to information about the employer regarding its reorganization or liquidation. The legal successor of the business entity must also indicate its information, namely the name, TIN and KPP;
the block was modified to reflect personal information about the employee, and the columns that indicated information about the place of registration were excluded from the information;
detailed information on the amounts of income and deductions for each month is transferred to a separate sheet as an appendix;
the block concerning information on standard, social and property deductions has been expanded;
A change has been made to the certificate barcode.

Thus, the form of the certificate for submission to the inspection has undergone significant changes, and for transmission to employees the form of the document has been slightly shortened. The coding for income and deductions remains the same for 2021 compared to 2021.

Passport code of a citizen of the Russian Federation for tax purposes

In cases where you do not personally fill out such forms, then in general you do not need this code. Knowledge of it will be useful for filling out forms for registering an LLC or individual entrepreneur.

It should be noted that the passport code is provided as a means of reducing the volume of submitted data and is used only when specially approved document forms are filled out. In cases of writing applications, requests, appeals, the details of the applicant’s identity document are indicated in full; in this case, these are the details of the passport of a citizen of the Russian Federation.

Where do you need Form 2-NDFL?

2-NDFL is needed by different users, including:

employers who report to the tax office on accruals and deductions made for each employee. The provided certificates indicate that the business entity has entered into official labor relations with its employees and pays the amounts due to them in accordance with the requirements of labor legislation. In addition, the document confirms the 2-NDFL income codes for 2021, the calculation of personal income tax on them and its payment to the state budget;
tax inspectorate, which checks employers' compliance with labor and tax laws. According to regulatory legal acts, the employer must submit the 2-personal income tax forms generated for employees within the established time frame. If the employer does not do this, the inspectorate applies penalties to him;
employees who have the right to a tax deduction and use 2-NDFL with deduction codes for children to generate a 3-NDFL declaration. In addition, they need the document when applying for a loan, since many banks require salary information on this form. A certificate is also needed when applying for a new job, since the new employer needs data to provide deductions.

For what period is it issued?

The classic option for providing a certificate is the calendar year. It is during this period that the employer sends the document to the tax authority.

However, at the request of the employee, a certificate can be issued for other periods :

You can take 2-personal income tax for the year at any time upon application from the employer;
a certificate for the last 3 months can be requested from the bank where the applicant plans to apply for a short-term loan;
a certificate for 6 months is also usually provided to obtain loans;
obtaining a certificate for 2 years is necessary in case of going on maternity leave, since the calculation of benefits is based on the average salary for the last 2 years.

When submitting an application, it is important not to forget to indicate for what period the certificate must be generated.

When to submit your certificate for 2021?

The deadline for submitting 2-NDFL depends on the characteristics of the document. Certificates for 2018 are submitted to:

until 04/01/2019 for documents with attribute “1” (issued for all employees);
until 03/01/2019 for documents with sign “2” (issued if there is income for which personal income tax is not withheld).

If the organization does not submit the certificate within the specified period, the tax authorities impose a fine. According to Article 126, Part 1 of the Tax Code of the Russian Federation, if information necessary for control is not provided, a fine will be issued to the legal entity. face 200 rub. and 300-500 rub. to the official for each document not submitted. In addition, a fine of 500 rubles may be imposed on the employer. for a document if it contains false information.

Important! It will be possible to avoid penalties only if the employer independently finds an error in the certificate and submits a corrective version before the start of an audit by the tax service.

How and where to submit a certificate for 2021

The form for 2021 is regulated by Order of the Federal Tax Service of the Russian Federation dated October 2, 2018 No. ММВ-7-11/ [email protected] , and it is mandatory for use by all employers. A different form of certificate will be considered erroneous, since the officially registered sample is a unified reporting form.

The legislation provides two ways to submit certificates to the tax office:

on paper, if the employer made payments to employees of less than 25 people;
in electronic format through telecommunication channels, if the employer has made payments to 25 employees or more.

In the second case, the organization must enter into a formal agreement with the data transmission operator and obtain an electronic signature indicating the accuracy of the information and the signature of documents by an official of the company. In such a situation, it is considered that the certificates are transmitted via the Internet through a specialized company.

Important! Documents must be sent to tax authorities at the registered address of the business entity, where other reporting is also submitted.

Codes of types of taxpayer identification documents

For persons applying for recognition as a refugee on the territory of the Russian Federation (Resolution of the Government of the Russian Federation of May 28, 1998 N 523)

12 Resident card. Residence permit in the Russian Federation for stateless persons

14 Temporary identity card of a citizen of the Russian Federation. Temporary identity card of a citizen of the Russian Federation in form 2P

15 Temporary residence permit in the Russian Federation. Temporary residence permit for a stateless person in the Russian Federation (for persons who do not have identity documents)

21 Passport of a citizen of the Russian Federation. Passport of a citizen of the Russian Federation, valid on the territory of the Russian Federation since October 1, 1997

This is interesting: If there is no chief accountant who signs the documents

23 Birth certificate issued by an authorized body of a foreign state. For foreign citizens under 16 years of age

91 Other documents. Other documents provided for by the legislation of the Russian Federation or international treaties as identification documents

Certificate 2-NDFL for tax authorities

Certificate form

The document for the tax office contains information of a different nature, divided into blocks:

First sheet:

“document header”, in which the tax agent’s tax identification number and checkpoint are entered. It is especially important that the order on the basis of which this form was put into effect must be indicated in the right corner;

information about the document - number, year of submission, sign, correction number, inspection number;

information about the tax agent by which the business entity is identified (name, OKTMO code, INN and KPP of the reorganized organization, telephone number);

information about the employee, including full name, tax identification number, date of birth, taxpayer status, citizenship, document type code, series and number;

generalized information on the amount of income received for the entire period, the amount of calculated, withheld and transferred tax, the amount of excessively withheld and not withheld personal income tax, the amount of advance payments;

information about standard, social and property deductions received through the employer. This also includes information about the notification received from the tax office;

information about the agent (full name of the manager, information about the document confirming authority, date and signature);

Second sheet:

indicate the TIN and checkpoint of the agent;

information is provided about the certificate number, reporting period, personal income tax rate, as well as specific information by month about income or deduction codes and the amounts for them.

Important! The main information in the document is the codes in the 2-NDFL certificate, which are directly related to filling out 2-NDFL according to the rules and reflecting the calculation of wages in accounting.

Rules for filling out the certificate

(Appendix No. 2 to the order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/ [email protected] )

The stages of filling out a certificate to the inspectorate can be presented in the following order:

indicate basic information regarding the certificate itself, the tax agent and the taxpayer;

enter general information about income, personal income tax and deductions provided by the employer;

sign the first page of the certificate;

enter monthly information about the codes and amounts of income and deductions;

sign the second sheet of the certificate.

Sample filling for the Federal Tax Service

How to calculate personal income tax from salary

According to paragraph 3 of Article 226 of the Tax Code of the Russian Federation, the amount of tax payment for an individual who is a resident is calculated using the formula:

Tax base * 13%.

This amount is calculated monthly on an accrual basis from the beginning of the calendar year. The total amount will be reduced by the total amount of personal income tax deductions provided.

For example, if a salary of 25,000 rubles was received in a month, then an amount equal to 3,250 rubles will be sent to the Federal Tax Service.

If a company employee is a non-resident, then his income will be subject to a tax rate of 30%.

Income that is not subject to taxation is listed in Article 217 of the Tax Code of the Russian Federation.

For convenience, you can calculate 2-personal income tax using an online calculator, where you just need to select the tax rate (13% or 30%) and enter the amount of wages due in the line “Amount with personal income tax.”

Certificate 2-NDFL for individuals

Certificate form for issue upon request

If an employee requests a 2-NDFL certificate from the accounting department for 2018 or 2021, it must be generated according to the following rules:

indicate the date of the certificate and the year for which it was generated;

indicate the details of the tax agent (employer), including OKTMO code, name, INN, KPP, telephone number, information on the reorganized company;

enter personal information about the employee (full name, tax identification number, status, citizenship, date of birth, passport details)

reflect the codes and amounts of income and deductions by month;

enter information on the provided standard, social and property deductions;

reflect the total amounts of accrued income, calculated, withheld and transferred personal income tax amounts;

sign the certificate and indicate the name of the signatory.

Rules for filling out a certificate in 2019

The stages of filling out a certificate for an employee can be presented in the following order:

enter basic information on the certificate, employer and employee;

fill out information about income;

reflect data on tax deductions received;

enter general information about income and personal income tax;

sign a document.

Sample of filling out a certificate for employees

Taxpayer status has changed: what to do?

An employee's status may change during the year. Therefore, the final status is assigned based on the results of the reporting year. If the status has changed, the rate also changes. Therefore, the amount of income in this case must be recalculated.

For example, an employee has been working in a Russian company as a non-resident since January, and in May he became a resident. Until May, 30% was deducted from his income, and after six months of stay in the country, the rate changed to 13%. Personal income tax from January to May must be recalculated. And what was paid in excess must be returned to the foreign employee.

To do this, a foreigner needs to fill out the 3-NDFL form and, together with papers confirming his new status, go to the fiscal inspectorate.

On a note! It is the accountant's responsibility to check the taxpayer's status each time money is paid. This is especially important if the foreign employee receives money regularly.

Regulations for submitting to the tax office

The regulations for submitting a certificate to the inspection are enshrined in Appendix 4 to the Order of the Federal Tax Service of the Russian Federation dated October 2, 2018 No. ММВ-7-11/ [email protected] It contains the following information:

who submits the documents;
how they can be transmitted;
what is the date of submission of certificates to the Federal Tax Service;
how to submit certificates on paper;
how to transmit certificates in electronic format via telecommunication channels.

In what cases is it not necessary to submit

For some employees, the employer does not have to file 2-personal income tax, which is specifically stated in the regulations. So, documents do not need to be sent:

if the employee received payments not subject to personal income tax. According to Art. 217 of the Tax Code of the Russian Federation, an employee may be paid income that is not subject to taxation, and, accordingly, if only such accruals are present, then a certificate is not submitted to the tax authorities. Such income can be state benefits (unemployment benefits, child care benefits, maternity benefits), compensation for harm, pensions, benefits in kind, payment for food or accommodation, etc.;
if an individual in accordance with Art. 227, 228 of the Tax Code of the Russian Federation are obliged to calculate and pay personal income tax themselves - individual entrepreneurs, notaries, lawyers, etc.;
if the individual received payments specified in Art. 226.1 Tax Code of the Russian Federation. This point concerns income from transactions with securities, financial instruments, repo transactions and securities lending.

Recommendation! It is necessary to clearly determine what type of income it is, and whether it is necessary to withhold and transfer tax on it, and, accordingly, submit a 2-NDFL certificate to the tax office. If you have any doubts on this issue, it is better to contact the hotline in order to take action in accordance with the legislation of the Russian Federation and not receive a fine.

How to find the code number

The numeric code has 3 digits. To avoid mistakes, you will need:

open OKSM;
find by name the country of citizenship of the taxpayer (the person about whose income you need to draw up a document);
select a code by country name;
enter it in the appropriate field of the form.

Most programs that offer to fill out 2-personal income tax make it possible to automatically select the desired code from a directory by country name. Those who fill out certificates manually will have to look for the number in the classifier themselves.

Additional points

There are several additional points regarding 2-NDFL:

the validity period of the deduction certificate is 3 years, since it is during this period that the taxpayer can exercise his right to the benefit;
the validity period of the loan certificate is set by the bank itself, and, as a rule, this period is no more than six months;
if the employee does not have taxable income, he does not need to submit a certificate to the tax office. In addition, such an employee will not be able to receive a deduction;
certificate of income of an individual 2-NDFL - the main document reflecting final information on income and deductions for a specific employee.

To find out what the codes in the 2-NDFL certificate mean and in general what codes are present in the 2-NDFL certificate, see the link.

2-NDFL for tax deduction

To receive a deduction through the tax office, for example, property or social, you need to take 2-NDFL from the employer and submit it to the tax authorities. Information from this document is entered into the 3-NDFL declaration indicating the employing organization, its tax identification number and checkpoint, as well as monthly information about income. In addition, data on deductions provided directly by the employer must also be reflected in the declaration for the correct calculation of personal income tax for refund.

The tax office compares the information from the submitted document with information previously received from the employer and identifies any inaccuracies or establishes the accuracy of the document.

Attention! Tax authorities do not accept a paper declaration unless 2-NDFL is attached to it, and this must be the original document, and not a copy. If a taxpayer submits an electronic calculation through his personal account on the Federal Tax Service website, then, as a rule, the 2-NDFL certificate is uploaded automatically when the employer submits it in accordance with the submission deadlines. In this case, tax authorities may not request 2-NDFL from the person himself.

Why do you need 2-NDFL when applying for another job?

When applying for a new job, it is necessary to submit 2-NDFL from the previous place to the accounting department, and at the same time it must be formed for the calendar year, that is, from the beginning of the year until the employee’s dismissal.

The need to transfer the document is due to the fact that this information is needed to provide a person with standard deductions for himself or for children, social or property deductions, if the person has such a right. According to Art. 218 of the Tax Code of the Russian Federation, standard deductions are provided to the employee until his total income for the calendar year reaches 350 thousand rubles. When the specified limit is reached, no deduction is provided, and therefore the accountant needs to know exactly what payments and in what amount the employee received at his previous job.

If a person does not claim deductions, then 2-NDFL does not need to be submitted to the accounting department at the new location.

2-NDFL and credit

When receiving a loan, many banks require official confirmation of income - either 2-NDFL, or a certificate in the form of the credit institution itself. If it is necessary to submit 2-NDFL, then it is ordered from the accounting department in the usual manner, and there is no need to enter any additional information into it, since it is a unified accounting register.

Based on the information from the certificate, the loan officer calculates the likely amount of the loan provided and also assesses the client’s solvency. At the same time, banks check and analyze the accuracy of the information contained in the certificate using the following methods:

clarify information about the organization through official sources of information. For example, to determine whether a given organization really exists, you can request an extract from the Unified State Register of Legal Entities, which is provided free of charge to any user;
information regarding the employee is checked, that is, his full name, passport details, TIN;
Information related to income reflected on certificates is especially carefully checked and analyzed. In this case, the decoding of income codes in the 2-NDFL certificate is taken into account, allowing you to understand exactly what payments the employee received from the employer. Information related to a sharp increase or decrease in wages is subject to careful analysis, and then an employee of a credit institution may ask for an explanation from the employer as to what is causing such a change in wages;
banks have the opportunity to request information from inspection authorities and check certificates for the accuracy of the information entered. Employees submit an official request, to which they also receive an official response from the tax service;
To confirm the amounts specified in 2-NDFL, banks can request from the organization other accounting registers for payroll, for example, pay slips, personal accounts, the availability of writs of execution for the employee, etc.

Common mistakes when filling out

Experts identify the following most common mistakes:

erroneous indication of the income code in the 2-NDFL certificate. The accountant may make a mistake and assign the wrong number to the code, which will result in an incorrect accrual position being indicated in the certificate;
for one month, the salary can be divided into two amounts. This error occurs because the employer is obliged to pay the employee at least 2 times a month (advance and basic salary). However, both of these amounts must be summed up and entered as a total for each month;
errors in the OKTMO organization. If the employer has divisions, then they are assigned their own OKTMO numbers. The certificates must indicate the OKTMO corresponding to the specific department in which the employee works;
errors in reflecting the amounts of remuneration under GPC agreements. Income must be reported in the month in which it was actually paid, not accrued. This point is one of the main differences between employment contracts and GPC;
errors in indicating the basic details of the organization or employee, for example, change of name or surname, incorrect TIN, change of passport data.

Important! Identified errors can be corrected by the employer by submitting corrective reports, but this must be done before the tax service checks, so as not to receive a fine.

Common mistakes when filling out

Errors when filling out a document on the income of an individual may lead to inspectors considering the certificate invalid.

The most common mistakes tax inspectors recognize are:

confusion of income and deduction codes;
the tax base is calculated incorrectly;
indication of the monthly salary in terms of two amounts (advance payment and final payment) instead of the total amount;
errors when filling out personal information (especially passport data);
lack of indication or incorrect definition of the OKTMO code.

All errors can be corrected and a repeated certificate with corrections can be sent to the Federal Tax Service department. However, this opportunity will be “free” only if you search for the error yourself.

If shortcomings are identified by tax officials, a fine of 500 rubles ( clause 1 of Article 126.1 of the Tax Code of Russia ).

Timely provision of documents on the income of individuals who are employees of the company is the direct responsibility of the employer. It is important to have a responsible attitude towards compliance with the requirements of the law, then penalties will not be applied.