What to do if the employee did not provide the TIN?

Is an employee required to provide a TIN certificate?

The employee is not required to provide a TIN certificate, because Article 65 of the Labor Code of the Russian Federation does not contain this document.

No, not required! Because the Labor Code of the Russian Federation completely lost sight of this certificate when it listed in Article 65 the documents that must be presented when applying for a job.

There is, however, part two of Article 65 of the Labor Code of the Russian Federation, which provides that in some cases, specifically stipulated in laws and by-laws, other documents may be requested from the employee. But this clause does not apply to TIN.

Only civil servants are required to present the TIN when concluding a contract; for them, this obligation is established in Article 26 of Law No. 76-FZ.

In general, one gets the impression that labor legislation ignores tax legislation, and tax legislation ignores the Labor Code of the Russian Federation. For example, the Tax Code of the Russian Federation does not at all recognize such a mandatory local act as the Internal Regulations when it comes to establishing the rules for remuneration in a company. Well, the Labor Code of the Russian Federation does not know about the TIN.

Moreover, Article 65 of the Labor Code expressly prohibits demanding from an employee a TIN:

“It is forbidden to demand from a person entering a job documents other than those provided for by this Code, other federal laws, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation.”

So, it is illegal to demand a TIN, it is also impossible to refuse admission due to the absence of this certificate, but this number is needed for reporting.

When the TIN certificate is invalid

In two cases:

when a new certificate was issued;
when the taxpayer number was invalidated.

Note. The series and numbers of certificates declared invalid are posted on the websites of the regional departments of the Federal Tax Service.

That is, in other cases, the TIN certificate is valid. And even when the former name of the woman is indicated in it. We simply check the former surname with the marriage certificate, which, as we know, indicates both surnames - the old and the new.

The employer also does not have the right to force the employee to change the TIN certificate so that the real name appears there. Each citizen decides when to change this document. Especially since the taxpayer number will not change when changing the surname.

Let me remind you that in order to exchange a certificate of assignment of a TIN, it is not necessary to go to the tax office in person, you can send an application through your personal account on the nalog.ru website.

It should also be noted that the tax inspectorate learns about the change of surname and change of the citizen's passport even without it. After all, all registry offices necessarily report to various state institutions and bodies about all the events that they register. And the Ministry of Internal Affairs (formerly the Federal Migration Service) - about obtaining new passports. And after receiving this information, tax employees must make all changes about the citizen in their database.

What should an employer do if there is no employee's TIN?

First, let's see why the employer needs this number. For reporting to the FIU (form SZV-M) and certificates 2-NDFL. It's just a salvation that the TIN of the employee in these forms is an optional requisite.
Therefore, if the employee did not provide you with a certificate of TIN, then it is better not to indicate this number at all. It is safer this way, because for indicating the wrong number (as well as the old surname, and other irrelevant information), a fine is provided: 500 rubles. for each certificate of 2-NDFL and for each incorrect TIN in the form of SZV-M.

A useful service for checking the TIN is "Find out your / someone else's TIN" on the website of the Federal Tax Service of Russia (https://service.nalog.ru/inn.do)

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