How long does it take to issue a 2-NDFL certificate in 2021? How to make a 2-NDFL certificate

A certificate in form 2 of personal income tax is an accounting document that is submitted by the employer annually to the tax service and contains information about the funds earned by the citizen and the income tax that was withheld from this earnings. Form 2 personal income tax is issued by employers, since they are the ones who deduct income tax from salaries. There are several options for using this document:

submission to the tax authorities annually by the tax agent (accountant of the hiring organization);
provision from the bank where you want to take out a loan to demonstrate your financial condition and solvency;
submission by the person himself to the tax authorities along with other documents to obtain a tax deduction.

Who submits 2-NDFL “Certificate of income and tax amounts of an individual” to the tax office

This form is needed to provide information about the income of employees and the amounts of personal income tax withheld from them to the Federal Tax Service. Additionally, the employer must issue a certificate upon request of the employee. A 2-NDFL certificate is drawn up for each individual who received a salary, income or other payments from an organization or entrepreneur. It is rented out by organizations that pay income to individuals. The employer in this case is the tax agent - withholds and transfers personal income tax to the tax office.

There are exceptions to this rule:

You paid the individual only income that is not subject to personal income tax. For example, they gave a gift worth up to 4,000 rubles and did not pay anything else;
You paid income to individuals without being a tax agent. For example, they bought a car or a garage from citizens, or paid for the work of an individual entrepreneur, self-employed person, private notary, etc.
You accrued income to an individual, but at the time of submitting the certificate you have not yet paid it. In this case, you will need to submit an updated 6-NDFL with an attachment for the period of income accrual.

There is no need to submit a zero certificate for 6-NDFL. For example, they are not represented by organizations that did not operate and did not pay remuneration to employees or paid only non-personal income tax amounts. This is due to the fact that only tax agents submit the certificate, and the above categories do not apply to them.

Income certificates and other documents are available in the Kontur.Accounting web service. The service itself will draw up a certificate based on employee data.

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.

Deadlines and procedure for submitting a certificate to the tax office

In 2022, companies must submit a certificate of income and personal tax amounts to the tax office as part of 6-NDFL, but not every quarter, but once a year. That is, the certificate must be completed based on the results of 2021 and submitted to the tax office before March 1, 2022.

The 6-NDFL calculation along with the certificate must be sent to the department where the organization or individual entrepreneur is listed as a taxpayer. Those with more than 10 employees submit 6-NDFL calculations and certificates only electronically. Organizations and individual entrepreneurs with 10 employees or less can choose the form of delivery - paper or electronic.

Separate rules apply to organizations with several separate divisions:

Legal entities whose parent organization is located in one municipality, and separate divisions in another, receive the right to choose one inspection in the municipality to which they will submit reports on all separate divisions.
Legal entities whose head and separate divisions are located in the same municipality can report to the tax office at the place of registration of the head division.

To use this right, you need to inform about your choice before January 1st to all tax inspectorates with which the organization’s divisions are registered. The decision cannot be changed during the year. A new notification is provided to the tax office only if the number of segregations changes or other changes occur that affect the reporting procedure.

Who reports

According to the legislation of the Russian Federation, all tax residents pay taxes on their income:

wages;
other payment options for labor or service;
dividends;
accrued or saved interest;
profits from copyright;
winnings at gaming establishments;
income from activities or transactions abroad;
income from the sale or rental of real estate;
profits from securities transactions.

State benefits, pensions, scholarships, subsidies and any other types of social support are not subject to taxation. The most common tax rate is 13%; if a different rate is used, this is stated in the sections of the declaration, but only one 2-NDFL certificate is filled out.

Most personal taxes are automatically transferred by tax agents, such as:

employers;
banks;
financial institutions;
insurance companies and other intermediaries.

But if the transaction takes place directly, for example, renting out an apartment without intermediaries, then the recipient of the income acts as a tax agent himself. Also occurs when selling property, lottery winnings and other types of transactions without the participation of third-party authorized persons.

Lawyers, notaries, other persons engaged in private practice, as well as individual entrepreneurs submit their own income certificate. Anyone who pays taxes can subsequently take advantage of tax deductions, for example, for treatment, education or when purchasing real estate. Tax deductions are returned only to those who pay taxes at a rate of 13%; at other rates there is no right to a deduction.

When is it necessary to issue a 2-NDFL certificate to an employee?

Often banks and other organizations use the 2-NDFL certificate to find out about a person’s income and solvency. It may be needed, for example:

upon dismissal, to convey to the next employer information about the standard deductions provided;
to receive a standard, property or social deduction from the Federal Tax Service at the end of the year;
to confirm income from the bank when receiving a loan;
when contacting embassies to obtain a visa;
in other cases: to calculate a pension, when adopting a child or participating in various legal proceedings (especially regarding the resolution of labor disputes), when calculating the amount of alimony payments and other payments.

The tax agent is obliged to issue a certificate if an individual has submitted a corresponding application. Not only employed employees, but also former employees and other individuals who received payments from a tax agent can request a certificate. The form of such a certificate of income for 2021 is approved by Appendix No. 4 to Order of the Federal Tax Service of Russia dated October 15, 2020 N ED-7-11 / [email protected] But if an employee requests information for 2021 and earlier periods, the certificate must be issued according to that form that was in effect at that time. For 2021 and 2021, it was approved by Appendix No. 5 to the order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ [email protected]

Compared to the form that is submitted to the tax office and was previously issued to employees, the income certificate for employees for 2021 is slightly simplified. Information about the number, attribute of the certificate, and notifications for deductions is excluded from it. However, a section with information about the tax agent has been added.

If an employee, including a former employee, has applied for a certificate of income, it must be issued within 3 working days, in accordance with Article 62 of the Labor Code of the Russian Federation. The certificate must be signed by the manager. If an employee resigns, then the certificate must be issued on the last day of his work. For other income recipients, the period for issuing a certificate upon application is up to 30 working days.

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

What does a 2-NDFL certificate look like?

The 2-NDFL certificate has a machine-oriented form and is intended for employers who report on paper. The new form should speed up the data processing process, as it will automate the scanning, recognition and digitization of received certificates.

A certificate of income and tax amounts for an individual in 2022 consists of two parts:

“Certificate of income and tax amounts of an individual” includes information about the tax agent and four sections:
Section 1. “Data about the individual who is the recipient of the income.” Fill in your full name, tax identification number, taxpayer status, country code, passport details.
Section 2. “Total amounts of income and tax based on the results of the tax period.” Enter the tax rate, the total amount of taxable income, highlight the tax base, indicate the calculated and withheld tax amount.
Section 3. “Standard, social and property tax deductions.” Indicate the deduction code and amount, and additionally enter information about the notification.
Section 4. “The amount of income from which tax has not been withheld by the tax agent, and the amount of tax not withheld.” Indicate the amount of income from which tax was not withheld and the amount that was not withheld.

2. Appendix to the certificate “Information on income and corresponding deductions by month of the tax period.” Indicate the certificate number, reporting year 2021, tax rate and fill in the data by month. Take income codes from Appendix 1 to the Federal Tax Service order dated September 10, 2015 No. ММВ-7-11/387, deduction codes from Appendix 2 to the same Federal Tax Service order. Please note that standard, social and property deductions are not included in the application, as they are shown in section 3 of the help.

If a company employee has income that is taxed at rates other than 13%, they are displayed in separate sections. The amount of tax on this income is also indicated separately.

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.

Procedure for filling out 2-NDFL for 2021

Requirements for filling. The following is not allowed in the Filling Procedure:

make corrections using a proofreader;
print on both sides and staple sheets;
use colored ink other than black, violet and blue;
enter negative numbers on the certificate.

We recommend filling out the certificate in the following sequence: General part → Section 1 → Appendix on deductions → Section 3 → Section 2 → Section 4.

a common part

— indicate the INN and KPP of the tax agent. Individual entrepreneurs and private practice specialists indicate only the TIN. In the “Certificate number” field, enter its unique number for the reporting period. In the “Correction number” field, enter 00 for the primary certificate, 01 for the first corrective certificate, 02 for the second, and so on. For a cancellation certificate, enter code 99.

Section 1 - enter the taxpayer’s personal data: TIN, full name, status, date of birth, citizenship, series and passport number.

Appendix to the certificate - fill out separately for each personal income tax rate. Please indicate the relevant certificate number and tax rate. In 2021, the standard tax rate for residents is 13% and for non-residents it is 30%. Line by line, indicate the employee’s income with codes and deductions that reduce the tax base.

Income codes in 2-NDFL in 2021

Section 3 - Enter deduction information. Don’t forget to indicate the notification code: “1” for property deductions, “2” for social deductions, “3” for notification of tax reduction on fixed advance payments. Follow the rules:

Enter each deduction on a separate line;
amounts for one deduction code can be combined;
for the same amounts of deductions with different codes, fill in separate cells;
if there are not enough lines, fill out several sheets, filling out the header of the document and the deductions section.

Section 2 - must be completed separately for each personal income tax rate. Enter your income, tax base, amount of calculated, withheld and paid personal income tax.

The total amount of income is the amount of income in its pure form, excluding deductions and deductions;
Tax base - the indicator for the line “total amount of income” excluding deductions;
Personal income tax accrued - calculated as Tax base × Tax rate;
The amount of fixed advance payments is only for foreign workers who work under a patent;
Personal income tax withheld - the amount withheld from the taxpayer’s income;
Tax transferred - the amount of personal income tax paid to the budget for the year;
Over-withheld tax is an overpayment of personal income tax or an over-withheld amount that the tax agent did not return to the taxpayer.

Section 4 - completed if the tax was not withheld. Indicate the amount of income from which tax was not withheld and the amount that was not withheld. A separate section is filled out for each personal income tax rate.

Income certificates and other documents are available in the Kontur.Accounting web service. The service itself will draw up a certificate based on employee data.

New control ratios for 2-NDFL in 2022

Since 2-NDFL became an annex to 6-NDFL, the control ratios have changed significantly. Firstly, most of them have become internal documents, since previously they mainly compared the indicators of 2-NDFL and 6-NDFL. New ratios are given in letter dated March 23, 2021 No. BS-4-11/ [email protected]

If the control ratios are violated, the employer will receive a notification from the tax authorities about the identified inconsistencies with a requirement to provide explanations or make corrections within 5 days.

How to submit a declaration

The most convenient way to fill out and submit the 2-NDFL declaration is in your personal account on the official website of the Federal Tax Service. Also, a declaration with documents on income and the right to deduction can be submitted in the classic way - through the post office by registered mail. You can also bring the documents yourself or send them by courier.

Individuals can present documents to the tax office and receive them at the MFC. But this opportunity exists only in those regions where this method of information exchange has already been established. You can submit and receive a 3-NDFL declaration in the same ways. But during the coronavirus pandemic, submitting a certificate through the MFC could not be used due to restrictions on personal visits to centers.

Changes to 2-NDFL in 2022

A deduction for expenses on physical education and health services has been approved.

Citizens and their children under the age of 18 can receive a new social deduction if the service is included in a special list. At the same time, the individual entrepreneur or organization that provided it must also be included in the list approved by the Ministry of Sports (Article 1 of Federal Law No. 88-FZ dated 04/05/2021).

The procedure for assessing personal income tax for payment (compensation) for vouchers has been revised . From January 1, 2022, personal income tax will not be withheld if an employee is compensated for the cost of a voucher for a child who has not reached 18 years of age or 24 years of age for full-time study. The condition that the voucher must be taken into account when calculating income tax is also canceled so that compensation for it can be exempted from personal income tax (Article 1 of Federal Law No. 8-FZ of February 17, 2021).

Merger of 6-NDFL and 2-NDFL. It is valid from reporting for 2021 (clause “a”, clause 19, article 2 of Law No. 325-FZ dated September 29, 2019). Instead of form 2-NDFL, tax agents will attach to the calculation of 6-NDFL a certificate of income and tax amounts of an individual. The new application will not contain information about the tax agent and the reporting year. Section 3 will be supplemented with several fields for information about notifications from the inspectorate, and instead of the field “Amount of tax not withheld by the tax agent,” a whole new section 4 will appear.

Progressive personal income tax rate . From January 1, 2021, a progressive tax rate was introduced. If the taxpayer’s income for the year did not exceed 5 million rubles, then it is taxed at the old rate of 13%, if it exceeded it, then 650,000 rubles + 15% of the excess amount. In 2021 and 2022, employers will look at each tax base, such as wages and dividends separately. If the limit for each tax base is met, the 15% rate will not be applied to it.

New procedure for calculating personal income tax on interest on deposits . From January 1, interest on deposits is subject to personal income tax of 13% if they exceed the non-taxable minimum (1,000,000 rubles × the Central Bank rate as of January 1 of the corresponding year). The tax base is the excess of the amount of income over the non-taxable amount.

Features of NPD

Self-employed are citizens of the Russian Federation who earn their own living. At the same time, they can work in parallel in one or several companies and be registered as individual entrepreneurs.

The main feature of the NAP is that there is no lower income limit. It is important that a self-employed person pays taxes every month when he works with individuals or legal entities. If he goes on vacation or takes sick leave for several months, he does not have to pay taxes.

Self-employment has many advantages compared to individual entrepreneurs. For example, there are no mandatory contributions to the Pension Fund and other funds. If an entrepreneur is doing well on NAP, he can buy himself a few years of experience or save for retirement.

Individual entrepreneurs cannot afford such a luxury, because they must pay fixed contributions for each year of entrepreneurial activity and each time the figure increases. For example, in 2021 there were 32 thousand rubles, and in 2021 there are already 40 thousand rubles.

And if an individual entrepreneur has employees, then contributions must be paid for them as well. Many individual entrepreneurs spend a large part of their revenue on paying taxes and fees. If you add the salaries of an accountant and lawyer to this figure, self-employment becomes even more profitable.

Fines for violations when submitting Certificates of income and tax amounts

Failure to submit certificates as part of 6-NDFL is the basis for prosecution under Art. 126 of the Tax Code of the Russian Federation for failure to provide information necessary for tax control. The fine for each certificate not submitted on time will be 200 rubles per organization or individual entrepreneur. An additional administrative fine in the amount of 300 to 500 rubles can be imposed on the head of the organization, the chief accountant or other official (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

If errors are found in the certificates (for example, an incorrect TIN, amount of income, code, etc.), then the organization or individual entrepreneur will be held liable for taxation and will be fined 500 rubles for each incorrect certificate. A fine can be avoided if you submit an updated certificate before the tax office finds the error.

Form 6-NDFL and print income certificates in Kontur.Accounting - a convenient online service for maintaining accounting and sending reports via the Internet. Easily keep records, pay salaries, submit reports online and benefit from the support of our experts. The first 14 days of work are free.

Get to know the service