Report 2 ndfl terms. Due date: general approach

Annually until April 1 all employers must submit to the Federal Tax Service information on income (payments) that their employees received in the past year. To do this, they draw up certificates on the 2-NDFL form for each of their employees.

There are often cases when a 2-NDFL certificate may be needed directly by the employee himself. For example, when he wants to get a loan or get a new job. When receiving tax deductions, in addition to the 3-NDFL declaration, tax inspectors also require individuals certificates of income in the form of 2-NDFL.

note, starting from 2016, in addition to the 2-NDFL certificates, all employers must additionally submit calculations in the 6-NDFL form.

Certificate form 2-NDFL

Note: By order of the Federal Tax Service of Russia dated 17.01.2018 N ММВ-7-11 / 19 @ approved new form reference 2-NFDL. It comes into force on April 30, 2018, but can be applied from 2017 reporting. Considering the above, employers, when reporting for 2017, can submit 2-NDFL certificates both in the old and in the new form.

You can download the old 2-NDFL form for free at this link.

The new 2-NDFL certificate form can be downloaded.

Sample filling out a certificate 2-NDFL

You can see a sample of filling out the 2-NDFL form for 2017 on this page.

Who should take 2-NDFL certificates

All individual entrepreneurs and organizations that in the past year made payments to their employees (including under civil law contracts), and also withheld and transferred personal income tax from these payments.

In what form to take 2-NDFL

In 2018, employers with an average headcount 25 and more people must submit certificates to in electronic format... Accordingly, individual entrepreneurs and organizations that have less than 25 employees in 2018 have the right to submit 2-NDFL certificates in paper form.

Where to take 2-NDFL

2-NDFL certificates must be submitted to the tax office:

• Individual entrepreneur at his place of residence;
• LLC at the place of its location.

Note: separate subdivisions with a separate balance sheet and current account, they must hand over 2-NDFL at their location (with the exception of the largest taxpayers, who themselves choose where to report to them).

Deadline for submission of certificates 2-NDFL

For 2017, certificates in the form 2-NDFL must be submitted to tax authority until April 2, 2018.

Note: 2-NDFL certificates for employees with income who could not withhold personal income tax, must be submitted before March 1, 2018.

Penalty for late submission of certificates 2-NDFL

In 2018, the fine for late submission of 2-NDFL certificates is 200 rub. (for each missing document).

In addition, since 2016, tax inspectors have received the right to issue a fine in the amount of 500 rub. for certificates 2-NDFL containing false information.

The IFTS does not have the right to block the current account for failure to submit the 2-NDFL form (as opposed to the calculation of 6-NDFL).

How to fill out a 2-NDFL certificate

You can download the official instructions for filling out the new 2-NDFL form at this link

Help title 2-NDFL

The title of the reference 2-NDFL indicates:

Field "per year" - tax period (calendar year) for which the 2-NDFL certificate is submitted.

Fields «№ ____ » and "From __.__.__" - serial number and date of preparation of the 2-NDFL certificate.

When filling out a correcting or canceling certificate, the number of the previously provided 2-NDFL form is indicated in these fields, but the date of the new certificate.

Field "Sign":

• "1" - indicated in cases where the legal successor of the tax agent wants to inform the IFTS about the impossibility of withholding personal income tax in 2017. Such certificates are submitted before March 1, 2018 (clause 5 of article 226 of the Tax Code of the Russian Federation)
• "2" - indicated in cases where the tax agent wants to inform the IFTS about the impossibility of withholding personal income tax (clause 5 of article 226 of the Tax Code of the Russian Federation).
• "3" - indicated in the 2-NDFL certificates, which are submitted before April 1, 2018 assignee tax agent (clause 2, article 230 of the Tax Code of the Russian Federation).
• "4" - are indicated in cases where the legal successor of the tax agent wants to inform the IFTS about the impossibility of withholding personal income tax in 2017. Such certificates are submitted before March 1, 2018 (clause 5, article 226 of the Tax Code of the Russian Federation).

Correction number field:

• when compiling a primary certificate 2-NDFL, it is indicated "00";
• when drawing up a correction certificate 2-NDFL, a value is indicated by one more ( "01", "02" etc.);
• when drawing up a canceling certificate 2-NDFL, it is indicated "99".

The field in the IFTS (code) is the four-digit code of the tax office in which the tax agent is registered.

You can find out the code of your INFS using this service.

Section 1. Information about the tax agent

Field "Code for OKTMO".

Organizations indicate the OKTMO code at the location (location of a separate subdivision). Individual entrepreneurs indicate the OKTMO code at the place of residence.

If your company code consists of 8 digits, then when filling out the 2-NDFL certificate, you must put dashes instead of the last three characters.

You can find out the OKTMO code using this service.

Field "Phone"... The contact phone number is indicated by which employees of the tax inspection can contact you (for example, "+74950001122").

Field "INN"... Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority.

Field "KPP"... PI checkpoint field is not filled. Organizations indicate the checkpoint that was received at the IFTS at the location (separate divisions indicate the checkpoint at their location).

Field "Tax agent"

Organizations indicate the abbreviated name (in its absence - the full name) in accordance with the constituent documents.

Individual entrepreneurs must fully indicate their last name, first name and patronymic in accordance with the identity document.

Field "Form of reorganization (liquidation) (code)"... The code of the form of reorganization or liquidation of the organization is indicated. The codes for these forms are given in Appendix No. 2.

Field "TIN / KPP of the reorganized organization"... The TIN and KPP of the reorganized organization or its separate subdivision are indicated.

If the Certificate submitted to the IFTS is not a Certificate for the reorganized organization, then the fields "Form of reorganization (liquidation) (code)" and "TIN / KPP of the reorganized organization" are not filled in. The indicated fields are obligatory for filling in the code “3” or “4” in the “Sign” field.

Section 2. Data on an individual - recipient of income

The field "INN in Russian Federation". The employee's TIN is indicated (if there is no TIN, this field is not filled in).

"TIN in the country of citizenship" field. The TIN (or its equivalent) of the foreign employee is indicated.

Fields "Last name", "First name" and "Patronymic". The surname, first name and patronymic (if any) of the employee is indicated in full without abbreviations in accordance with the identity document.

Taxpayer Status field:

If an employee is a tax resident of the Russian Federation (stayed in Russia for 183 or more calendar days), then you must specify status 1, and in section 3 write the rate of 13%.

If an employee is not a tax resident of the Russian Federation (stayed in Russia for less than 183 calendar days), you must indicate status 2, and in section 3 write the rate of 30%.

In addition, in 2016, the following statuses are provided for foreign workers:

• "3" - highly qualified specialist;
• "4" - a participant in the State Program for Resettlement in the Russian Federation;
• "5" - refugees and those who received temporary asylum in the Russian Federation;
• "6" - labor activity based on a patent.

Date of birth field. The employee's date of birth is indicated (for example, 05/10/1975).

Field "Citizenship (country code)". For citizens of Russia, you must specify the code "643"... You can find out the codes of other countries using this classifier.

Field "ID document code". In this field, you must specify the code of the employee's identity document. For Russian passports, this is the code "21".

There are cases when an employee has a valid USSR passport in such a situation, it is necessary to indicate the code "91" ("Other documents"). The codes of all documents are given in Appendix No. 1.

Field "Series and document number". The details of the identity document are indicated (you do not need to write the "N" sign).

Section 3. Income taxed at a rate of ___%

In section 3, it is necessary to fill in all the income that was accrued to the employee during the calendar year sequentially by month.

Note: for references with signs 2 and 4 in section 3, the amount of actually received income is written, from which personal income tax was not withheld.

Field « Tax rate» ... In the heading of section 3, you must indicate the tax rate in accordance with which was withheld upon payment of income income tax:

• 13% - for residents of the Russian Federation;
• 30% - for non-residents of the Russian Federation.

The income was taxed at different rates.

If during the year the employee's income was taxed at different tax rates, then the 2-NDFL certificate is still should be alone... Simply, you first need to fill in the items of sections 3 and 5 for one bet, and then - for another.

If the data to be filled in does not fit on one page, they can be transferred to the next, but at the same time it is necessary to put its number in the header of each page and duplicate the data about the tax agent.

In field "Month" in chronological order, the ordinal number of the month in which the employee was accrued and actually paid income is indicated.

Field "Income code"... Each income has its own code, for example, the salary code - 2000 , vacation pay code - 2012 etc. For some income, the code is not provided, in such cases the code is put - 4800 "Other income".

Advice - how to determine the code for the award. If the bonus was awarded for production results, write the code 2000, and if it was issued in honor of a holiday or anniversary, then it is code 4800 (other income).

You can see the full list of income codes on this page.

In field "Amount of income" the entire amount of accrued and paid income is reflected according to the specified income code.

Field "Deduction code"... Section 3 provides fields for reflecting deductions ( do not confuse with deductions to be filled in section 4). Section 3 reflects only professional deductions (Article 221 of the Tax Code of the Russian Federation), as well as the deductions provided for in Art. 217 of the Tax Code of the Russian Federation.

You can see the full list of deduction codes on this page.

In field "The amount of the deduction" the amount of deduction is reflected, which should not exceed the amount of income indicated in its corresponding column "Amount of income".

Section 4. Tax deductions

Field "The amount of the deduction"... The amounts of deductions corresponding to the indicated code are indicated.

The number of completed lines in this field depends on the number of types of tax deductions that were provided to the employee.

Notification confirming the right to social and property deduction.

To receive a tax deduction through an employer, an employee must receive a special notification from the Federal Tax Service Inspectorate and provide it at the place of employment.

The data of this notification (number, date and IFTS code) are reflected in the 2-NDFL certificate.

Note: the possibility of obtaining a social deduction through an employer appeared only in 2016.

Section 5. Total amounts of income and tax

Field "Total income"... The total amount of income received by the employee for the year is indicated ( sum of all lines in section 3).

Field "The tax base"... The tax base is reflected (the difference between the total amount of income and all tax deductions).

Field "Calculated tax amount"... The calculated amount of tax is indicated ( Tax base x Tax rate (usually 13%)).

Field "The amount of fixed advance payments"... This field is filled only for foreign employees working under a patent.

If a foreigner works for you, then personal income tax from the salary can be reduced by the amount of advances that he paid to the budget on the basis of a patent. But this can be done only if you have in your hands a corresponding statement from a foreign employee with the necessary notification from the IFTS.

Details of the notification (number, date, IFTS code) are also indicated in section 5 in the line following the table ("Notification confirming the right to reduce tax on fixed advance payments").

Field "The amount of tax withheld"... The amount of personal income tax that was withheld from the employee's income is indicated.

Field "The amount of tax transferred"... The amount of personal income tax that was transferred to the budget is indicated.

In most cases, the amount calculated and listed personal income tax must match. But sometimes it is different, for example, if the salary is delayed, the tax will be calculated more than withheld and transferred. Or, for example, if by mistake more personal income tax was withheld from the employee than was charged.

In this case, the employer is obliged to return the excess withholding income tax to the employee. If he does not have time to do this by April 1 (due date for 2-NDFL), then in the field "Amount of tax unduly withheld by the tax agent" it is necessary to reflect the amount of tax not returned to the employee.

In addition, this field indicates the amount of tax overpayment that could arise due to a change tax status employee for a year.

Tax amount not withheld by withholding agent field. The calculated amount of personal income tax that the employer did not withhold in the tax period is indicated.

Appendix No. 1. Codes of identity documents

Appendix No. 2. Codes of forms of reorganization (liquidation)

In what cases it is not necessary to draw up a 2-NDFL certificate

Below is a table of the most common situations in which a 2-NDFL certificate does not need to be drawn up:

Tax agents who paid any income to individuals in 2017 must report to the Federal Tax Service Inspectorate in the form of 2-NDFL. Recipients of income can be both employees of the reporting company and persons who are not in an employment relationship with it. The deadline for submitting the certificate is 04/02/2018.

In addition, by 01.03.2018, all enterprises and individual entrepreneurs that have not withheld personal income tax are required to submit this type of reporting.

Organizations and individual entrepreneurs who paid cash more than 25 individuals must submit 2-NDFL in electronic format.

A necessary addition to the 2-NDFL form is the register of information on income, which contains information on the compiled certificates.

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Important nuances of filling 2-NDFL

Form 2-NDFL includes a heading and 5 sections.

Titlecontains elements specific to title page any tax return... When filling out the 2-NDFL certificate, do not forget to put the correct sign:

• "1", if the certificate is provided on income, personal income tax from which was withheld in the reporting year;
• "2" if in 2017 it was not possible to withhold the calculated tax.

If it is necessary to make changes to the primary report, a correcting certificate 2-NDFL is generated and the serial number of the adjustment is put in the line "correction number" - 01, 02, etc. If the income statement of an individual completely cancels the primary report, the number 99 is written in the above field.

Section No. 1 reference 2-NDFL contains information about the tax agent, which can be taken from the extract of the Unified State Register of Legal Entities or EGRIP.

The data on the persons who received the income should be shown in the second section. Basic information is taken from the identity documents of the taxpayer (for example, from a passport). The field "TIN in the country of citizenship" is filled in in relation to foreign persons. In the field "taxpayer status", you must specify one of 6 options:

• status "1" is indicated if the taxpayer is a tax resident of the Russian Federation;
• status "2" is intended for taxpayers - non-residents of the Russian Federation;
• status "3" must be given if the taxpayer is a highly qualified specialist is not a tax resident of the Russian Federation;
• status "4" is indicated in section 2 for participants (non-residents) of the State Program to Assist the Voluntary Resettlement of Compatriots Living Abroad to the Russian Federation;
• status "5" is intended for refugees and persons granted temporary asylum in Russia;
• “6” status is required for foreigners working on a patent.

Section No. 3 filled in separately for each rate of personal income tax. If one employee during the reporting year was paid income taxed at both the 13% and 35% rate, two sections No. 3 should be completed. All income must be reflected in rubles and kopecks.

In section No. 4 need to reflect tax deductionsprovided in accordance with Art. 218, 219, 219.1, 220 of the Tax Code of the Russian Federation.

Section 5 similarly to the third section, it is filled out in the context of personal income tax rates. The amounts of the accrued tax are reflected in full rubles.

Remuneration in the form of wages accrued in the last month of 2017 and paid in the first month of 2018 is also reflected in the certificate for reporting year... Personal income tax from such income is shown in the 2-personal income tax certificate according to a similar principle (letter from the Federal Tax Service of the Russian Federation dated 02.03.2015 No. BS-4-11 / 3283).

In order not to miss the deadlines for annual reporting, bookmark the accountant's calendar.

Sample filling 2-NDFL on a practical example

Rassvet LLC is preparing a 2-NDFL certificate for 2017 for Deputy Director Nikolai Petrovich Tsvetkov. The employee is a tax resident of the Russian Federation. According to the staffing table, Tsvetkov's salary is 50,000 rubles per month.

The employee has one child of six years old, so Tsvetkov's taxable income decreased by 1,400 rubles a month, i.e. by the amount of the standard deduction. However, the deduction was provided to the employee not for the whole year, but only from January to July inclusive, since in August the total income exceeded the possible limit of 350,000 rubles (subparagraph 4 of paragraph 1 of article 218 of the Tax Code of the Russian Federation).

Tsvetkov N.P. owned a newly acquired dorm room, so he is eligible for a property deduction. This right is confirmed by a notification from the tax office.

The accountant generated a 2-NDFL certificate for Nikolai Petrovich Tsvetkov at the end of 2017 - download a free sample of filling out a 2-NDFL certificate.

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How to fill out, check, send a 2-NDFL report in the Kontur.Extern service

How has the 2-NDFL form changed after the update?

From the 2018 report, 2-NDFL is drawn up on a new form. More precisely, on two forms:

• The first - it is he who is now called 2-NDFL - is used for delivery to the IFTS.

It has a new structure: it consists of a kind of title page, three sections and one annex. At the very beginning of the document, information about the tax agent is given, in section 1 - information about the individual for whom the certificate is being filled out, in section 2 - information on 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.

• The second form, which you will issue to the employee from 01/01/2019, is simply called "Statement 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 / 485 @).

What else has changed in the procedure for filling in 2-NDFL since 2019, see the material "A new 2-NDFL form has been approved!" ...

A sample of the 2-NDFL certificate for tax, issued on a new form, can be seen on our website.

The procedure and deadlines for the delivery of 2-NDFL in 2019

There are no changes in the deadlines for the delivery of 2-NDFL in 2019. There are still two of them:

• no later than March 1 (clause 5 of article 226 of the Tax Code of the Russian Federation), certificates should be submitted for those persons from whose income the tax agent was not able to withhold tax;
• no later than April 1 (clause 2 of article 230 of the Tax Code of the Russian Federation), certificates are submitted for persons from whose income tax has been withheld and paid to the budget.

In 2019, both of these days are working days, so there will be no postponements of dates that coincide with the weekend (clause 7 of article 6.1 of the Tax Code of the Russian Federation).

The procedure for submitting information has not changed either. It is still possible to submit them to the Inspectorate of the Federal Tax Service on paper (if the number of persons reported by the agent does not exceed 24) and by TCS. Submission in paper form is possible in person, through a representative or by mail.

Outcome

For the 2018 report, the 2-NDFL certificate form has been fundamentally updated. But there is nothing new in the timing and procedure for submitting certificates.

Every year employers must submit reports to the tax authority in the form 2-NDFL. Specific deadlines for submitting reports have been legally established. This applies to all organizations and individual entrepreneurs who have employees and pay them wages.

Deadline for 2-NDFL for the year

In the report on the 2-NDFL form, a sign is put down that reflects the following information:

• sign “1” - when an organization or individual entrepreneur withholds and transfers tax on income received by individuals;
• sign "2" - when individuals received income, but tax was not withheld and transferred from it. This is possible when wage was given out in natural size - as a commodity, for example, or prizes, gifts in raffles and so on were received.

For 2016, tax agents are required to submit reports for each employee within the following deadlines:

Also tax code RF provides for the deadlines for submitting reports by organizations that carry out the reorganization or liquidation procedure within a year - 2-NDFL is filed from the beginning of the reporting period until the date of changes.

Methods for filing a 2-NDFL report depend on the number of employees:

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• on paper - if there are no more than 25 employees;
• electronically - if the staff is more than 25 people. Electronic reporting can be submitted only through an operator performing electronic document management. It is forbidden to use electronic media - discs, memory cards.

Quarterly reporting on personal income tax

Since 2016, the number of personal income tax reporting has increased. Previously, the report was submitted only once a year, but the Federal Tax Service introduced a new form - calculation amounts of personal income tax... This calculation will reflect generalized information on all individuals, there will be no personal data in quarterly reporting.

The calculation of 6-NDFL is reflected on an accrual basis and is submitted as follows:

• for the quarter;
• for half a year;
• in 9 months.

The deadline for submitting quarterly reports is up to the 30th or 31st of the month following the reporting period. You do not need to hand over the calculation of personal income tax amounts with zero indicators.

Since individual entrepreneurs are tax agents, they are also required to submit a quarterly personal income tax report and no matter what taxation system they use.

A responsibility

According to Art. 126 of the Tax Code of the Russian Federation, the Federal Tax Service may impose penalties on an organization or individual entrepreneur for untimely submitted personal income tax reports. For each certificate, the fine is 200 rubles. In addition, an administrative penalty is applied regarding the late filing or non-submission of 2-NDFL, by a court decision, if the FTS files a claim. Amount of fines:

• for citizens - from 100 to 300 rubles;
• for officials - from 300 to 500 rubles.

Such measures apply to officials of the enterprise, for example, to the director.

If the tax agent independently finds errors in the reporting and manages to submit the corrected 2-NDFL certificate before the FTS detects inaccuracies, such fines can be avoided. However, in some cases, a fine will still be presented.

If no payments were made to individuals in the form of income, the organization or individual entrepreneur sends an information letter to the Federal Tax Service. Since the FTS does not have accurate information on employees and the income paid to them:

6-NDFL was introduced to strengthen the control of the tax service over the provision of reports from individual entrepreneurs and enterprises. Tax inspectors use this report to verify the following information:

• correctness of filling out the document;
• completeness of the reflected information;
• accuracy of compliance with the deadlines for calculating and withholding tax from employee income.

With the help of these data, the Federal Tax Service is much easier to check the timeliness and accuracy of reporting on personal income taxes transferred to the budget.

The deadline for the delivery of 2-NDFL for 2018 depends on the sign of the certificate - 2 or 1. At the same time, all tax agents are obliged to report for 2018 in a timely manner, otherwise there will be a fine. We will tell you about the deadlines for the delivery of 2-NDFL and the responsibility for their violation.

Deadlines for the delivery of 2-NDFL for 2018

The general deadline for submitting information on the income of individuals in the 2-NDFL form is annually no later than April 1 of the year following the reporting period (year) (clause 2 of article 230 of the Tax Code of the Russian Federation). However, it is necessary to take into account the sign of certificates and the postponement of dates due to holidays and weekends.

Attention!

From the reporting for 2018, employers are required to prepare two types of 2-NDFL certificates - for the Federal Tax Service Inspectorate and employees. Details - in the article form of certificates 2-NDFL.

2-NDFL certificates are classified according to the criterion depending on whether the employer withheld tax on the income paid. There are two types of certificates - with feature 1 and with feature 2. The deadline for 2-NDFL in 2019 depends on the feature.

Deadlines for submitting reports 2-NDFL for 2018: deadlines with sign 1

In the event that the employer withholds income tax from the amounts paid in favor of the employees, the 2-NDFL certificates with the sign "1" are submitted to the inspectorate. This value is indicated in the "Attribute" field of the form itself.

Deadline for 2-NDFL for 2018 with sign 1 - 01.04.2019

If for some reason the organization was unable to withhold income tax from payments in favor of its employees, it is not necessary to submit 2-NDFL with attribute 1 to tax certificates. For example, when paying income in kind and generating income in the form of a material benefit. Or when an organization gives gifts to third parties. In such situations, it is necessary to inform the individual in writing and the IFTS at the place of registration of the organization about the impossibility of withholding personal income tax and the amount of tax.

Deadlines for submitting reports 2-NDFL for 2018 for legal entities with sign 2

Deadline for 2-NDFL for 2018 for legal entities with sign 2

If during all tax period the organization could not withhold the calculated amount of tax from the individual; as a tax agent, it presents 2-NDFL with attribute 2.

Deadline for submitting certificates 2-NDFL with sign 2 - 01.03.2019

Now let's clarify what responsibility all organizations bear - tax agents for late submission of reports to the IFTS.

Responsibility for violation of the deadlines for the delivery of 2-NDFL for legal entities

If the terms of 2-NDFL are violated, liability is regulated by article 15.6 of the Administrative Code of the Russian Federation. Late submission of reports threatens the tax agent with a fine of 200 rubles for each certificate.

Responsibility for the submission by tax agents of false information about the income of individuals is established by Article 126.1 of the Tax Code of the Russian Federation. According to this rule, errors and inaccuracies in the 2-NDFL certificate will result in a fine of 500 rubles for the organization. The specified fine is imposed for each submitted document containing false information.

As practice shows, they can even be fined for a mistake made in the TIN, although the TIN in the certificates may not be indicated at all.